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HomeMy WebLinkAboutPW Loch Lomond 10 - Mello-Roos District No. 1992-1 Special Tax____________________________________________________________________________________ FOR CITY CLERK ONLY Council Meeting: 06/23/2025 Disposition: Resolution 15431 Agenda Item No: 4.h Meeting Date: June 23, 2025 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: Public Works Prepared by: April Miller, Director of Public Works Bernadette Sullivan, Senior Management Analyst II City Manager Approval: ________ TOPIC: LOCH LOMOND 10 - MELLO-ROOS DISTRICT NO. 1992-1 SPECIAL TAX SUBJECT: RESOLUTION SETTING THE SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 1992-1 (LOCH LOMOND #10) FOR FISCAL YEAR 2025-26 RECOMMENDATION: Staff recommends that the City Council adopt a resolution setting the special tax rates for Fiscal Year (FY) 2025-26 for Community Facilities District No. 1992-1 (Loch Lomond #10). BACKGROUND: Loch Lomond #10 is a community facilities district (commonly referred to as a “Mello-Roos” district) located on the Pt. San Pedro Peninsula, north of Point San Pedro Road. The community facilities district comprises 28 home parcels and one open space parcel, which borders China Camp State Park open space. The community facilities district was established in the early 1990s, concurrent with the area's development, and in part to provide funding for mitigating the drainage impacts and concerns arising from the development of the surrounding Loch Lomond community. This was extensively documented in the Environmental Impact Review (EIR) documents, comments, and subsequent approvals for the original subdivision. The District was created to have three funds with which to maintain and operate the storm drain system and insure against damage from potential landslides. These functions were defined in the formation of Community Facilities District No. 1992-1 and passed by resolution #8839 by the City Council on March 1, 1993. The three funds and purposes are as follows: 1.Self-Insurance Fund: The original developer contributed $500,000, which established the fund to cover the amount of the City’s insurance deductible should a landslide occur in the watershed above the District. 2.Sinking Fund: Provides for long-term capital replacement of drainage infrastructure and facilities as the original may fall into disrepair. 3.Maintenance Fund: Provides for maintaining drainage facilities within the Loch Lomond 10 boundary, including annual cleaning of drainage structures, administrative staff time, monitoring structures during storm events, and cleaning facilities as required during storm events. Annual special tax revenues are divided between the Sinking Fund and the Maintenance Fund. SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2 The Engineer recommends continuing the assessment without change. The Sinking Fund Assessment for FY 2025-26 Assessment will remain at $188.44. Since 2018, the City and homeowners have worked together on determining the annual maintenance plan for the District. The City sends the Homeowners Association (HOA) regular reports and updates on maintenance activities in the District, and the HOA provides the City with feedback and direction on where they would like maintenance activities directed. FINANCIAL ANALYSIS: Assessment District Expenditures: City Maintenance and Vegetation Management Services $18,000 Landscaping Service (Crane for clearing brush) $8,000 County Administrative Fees $80 Basin Safety Improvement Design $15,000 Total District Expenditures: $41,080 It is important to note the City may only seek reimbursement for staff time from the Special District based on what is available in the Maintenance Fund. The City staff time expense is an estimate, but in general, the City provides more expense-eligible services than the District has funds. FISCAL IMPACT: All district financial activities are within Fund #236. The Department of Public Works intends to utilize the full amount of maintenance funds available each year for contracted maintenance activities and the remainder to reimburse City staff time within the allowable and intended use of District funds. The Sinking Fund is designated for future capital replacement costs that are not included in routine annual maintenance. As of June 30, 2025, the fund balance stands at $51,304. For FY 2025-26, a contribution of $188.44 per parcel will add an additional $5,123 to the current balance. The fund is projected to reach $56,427 by the end of this fiscal year, excluding any expenditures for capital repairs that may arise during the 2025-26 fiscal year. The Loch Lomond #10 Self-Insurance Fund is reserved to cover deductibles and claims. The fund balance is projected to be $831,164 at the end of FY 2025-26, which is the accumulated interest in addition to the $500,000 contribution from the original developer. OPTIONS: The City Council has the following options to consider relating to this matter: 1.Adopt the resolution as presented, levying the full special tax for Loch Lomond 10 – Mello-Roos District No. 1992-1 for Fiscal Year 2025-26. 2.Do not adopt the resolution as presented. Provide direction to staff to make changes to recommended future actions. RECOMMENDED ACTION: Staff recommends that the City Council adopt a resolution setting the special tax rates for Fiscal Year (FY) 2025-26 for Community Facilities District No. 1992-1 (Loch Lomond #10). ATTACHMENTS: 1.Resolution setting the District Tax for Fiscal Year 2025-26 at $1,155.50 per parcel 2.Annual Engineer’s Report for Loch Lomond #10 CFD 3.Annual Engineer’s Report Part C: Assessment Roll 4.Annual Engineer’s Report Part E: Owners List RESOLUTION NO. 15431 RESOLUTION OF THE SAN RAFAEL CITY COUNCIL SETTING THE SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 1992-1 (LOCH LOMOND #10) FOR FISCAL YEAR 2025-26 WHEREAS, the City Council of the City of San Rafael by Resolution No. 8839 formed “Community Facilities District No. 1992-1, (Loch Lomond #10), City of San Rafael, County of Marin, State of California,” (hereafter “CFD 1992-1”); and WHEREAS, the landowners of CFD 1992-1 voted in a mail ballot election called by the City Council by Resolution No. 8840, and unanimously approved the imposition of a special district tax, as declared in Resolution No. 8841; and WHEREAS, on March 9, 1993, the City of San Rafael prepared and caused to be recorded a “Notice of Special Tax Lien” for all of the parcels within CFD 1992-1, which included the facilities and services to be funded by the tax, and method for establishing a rate and calculating the apportionment of the tax; and WHEREAS, on July 17, 1995 the City Council adopted Ordinance No. 1683 levying special taxes within CFD 1992-1; and WHEREAS, Ordinance No. 1683 provides that the special tax rate will be set annually by resolution subject to the maximum authorized by Resolution No. 8839; and WHEREAS, the Department of Public Works is recommending the amount of the special taxes to be assessed in FY 2025-26 as $188.44 for the Sinking Fund and $967.06 in the Maintenance Fund – totaling $1,155.50; and WHEREAS, the City Council wishes to set the specific tax rate to be imposed on the parcels within CFD 1992-1 in fiscal year 2025-26. NOW THEREFORE BE IT RESOLVED that the City Council of San Rafael hereby sets the special tax for Community Facilities District No. 1992-1 (Loch Lomond #10) at $1,155.50 per parcel for FY 2025-26, excepting exempt Assessor Parcel Nos. 16-330-12,13,14, as provided in the Assessment Roll for fiscal year 2025-26 on file with the City Clerk and incorporated herein by reference. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a special meeting of the City Council of said City held on Monday the 23rd day of June 2025, by the following vote, to wit: AYES: Councilmembers: Bushey, Hill, Kertz & Mayor Kate NOES: Councilmembers: None ABSENT: Councilmembers: Llorens Gulati _______________________ LINDSAY LARA, City Clerk ENGINEER'S ANNUAL REPORT FOR LOCH LOMOND #10 MELLO-ROOS COMMUNITY FACILITIES DISTRICT 1992-1 2025 – 2026 Prepared for FOR THE CITY OF SAN RAFAEL CALIFORNIA COUNCIL MEETING JUNE 23, 2025 Prepared By: City of San Rafael Page 1 ENGINEER'S ANNUAL REPORT 2025-2026 LOCH LOMOND DISTRICT #10 CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA Mello-Roos Community Facilities District The undersigned respectfully submits the enclosed annual report as directed by the City Council. DATED: ____________, 2025. JOANNA KWOK, City of San Rafael, City Engineer By ______________________________________ I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the ____________________ day of ___________________, 2025. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was approved on __________, 2025 and confirmed by the City Council of the City of San Rafael, Marin County, California, on the ___________________ day of ___________________, 2025. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Marin on the ____________________ day of ____________________, 2025. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ Page 2 ENGINEER'S ANNUAL REPORT 2025-2026 LOCH LOMOND DISTRICT #10 CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA Mello-Roos Community Facilities District April Miller, Director of Public Works, Engineer of Work for Loch Lomond #10 District, City of San Rafael, Marin County, California, makes this annual report, as directed by the City Council, by its Resolution No. ___________, adopted ______________, 2025. The improvements which are the subject of this report are briefly described as follows: The District was created to have three funds of money with which to maintain and operate the storm drain system and insure against damage from potential landslides. The three funds are defined as a maintenance fund, a sinking fund and insurance reserve fund. These functions were defined in the formation of Community Facilities District No. 1992-1 and passed by resolution #8839 by the City Council Meeting on March 1, 1993. The resolution and formation of the District was meant to be a mitigation for potential impacts to the downstream drainage facilities from the development of the 28 lots which encompass Loch Lomond #10 District. Maintaining drainage facilities within the Loch Lomond #10 boundary to include annual cleaning of drainage structures, monitoring structures during storm events, cleaning facilities as required during storm events. Provide a sinking fund to provide monies to replace facilities as those facilities fall into disrepair. Lastly provide a fund to provide $500,000 plus accumulated interest to provide the deductible amount of the City’s insurance should a landslide occur in the watershed above the District. This report consists of six parts, as follows: PART A – Plans and Specifications: These plans include the Improvement As-Built Plans prepared by Oberkamper and Associates and dated March 4, 1996. These items are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference. PART B - An Amended Estimated Cost of the Community Facilities District. PART C - Assessment Roll - An assessment of the estimated cost of the improvement on each benefited parcel of land within the Community Facilities District. PART D - Method of Apportionment of Assessment - A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel. PART E - List of Property Owners - A list of the names and addresses of the owners of real property within this Community Facilities District, as shown on the last equalized assessment roll for taxes, or as known to the Clerk. The list is keyed to Exhibit "C" by assessment number. Page 3 PART F - Assessment Diagram - A diagram showing all of the parcels of real property within this Community Facilities District. The diagram is keyed to Part "C" by assessment number. Respectfully submitted, By ______________________________________ Joanna Kwok, City of San Rafael, City Engineer PART A Page 4 INTRODUCTION, HISTORY, AND PURPOSE: In 2017 the residents of Loch Lomond District 10 requested that the City review the expenditures and provide an accounting of the finances of the Community Facilities District No. 1992-1, also known as the Loch Lomond #10 (“LL 10”) District. The residents also requested that the City review the maintenance schedules which the City had provided on behalf of the District. Through research and discussion with City staff, the HOA Board, residents and consulting staff, a clearer picture of the funding available in each of the three spending tranches identified in the formation documents (maintenance fund, sinking fund, and insurance reserve fund) has been identified. The funding to support the maintenance of the District is very limited and does not cover the annual cost to maintain and repair the system. Given the limited funding that the District generates, the finances of the District are insufficient to fund the level of service and repair of the infrastructure. Therefore, this report identifies the minimum work required to maintain the storm water system and fire/maintenance access roads within the district. The City intends to continue to use district funding to maintain the LL10 District and will use additional City storm water funding as it may be available to supplement the maintenance costs. The City has actively and regularly maintained the system by performing pre-storm inspections and performing needed maintenance of the drainage facilities since the District was formed. Interviews with current maintenance staff verify that facilities within the LL10 District were maintained on an annual basis (pre-storm) and as needed before, during, and after storm events throughout each rainy season. In addition, since the District’s formation in 1993 there have been sporadic, as-needed repairs of the system (particularly the debris basins 2 and 3 above Las Casas) as a result of storm damage and/or silt and debris accumulation. In general, the overall storm drain system has performed well given the fact that it has been in place for over 30 years. The condition of the overall system is evidence that the City has performed regular maintenance on the system. The regular maintenance notwithstanding, there have been a number of major storm events which have required repairs of facilities within the watershed, particularly the debris basins. In recent years the City has often had to clean debris and silt after, and in some cases during storm events to maintain the function of the two major basins above Las Casas Drive. The District was formed, in part, to mitigate the impacts of the development on the surrounding community. This was extensively documented in the EIR documents, comments on the Draft EIR, and the subsequent approvals. The final conditional approval of Loch Lomond #10 required the District to be formed. The work required of the District was laid out in the three categories shown below. Preliminary estimates of maintenance cost were stated, as well as the contribution to the sinking fund. The District was formed to provide financing for 3 specific items: 1. Annual and periodic maintenance of the storm drain system and fire access/maintenance roads. 2. A Sinking Fund which provides long term capital replacement of the infrastructure. 3. A $500,000 amount to reimburse the city in the event the City’s insurance was tapped and the City would be required to use the $500,000 deductible to satisfy a claim. COVERED FACILITIES: The District was formed to provide a source of funding for ongoing maintenance and capital replacement of storm water improvements within the District and to provide funding for the PART A Page 5 deductible portion of the City’s insurance policy to cover potential damage from slides and rain events within the open space known as Parcel A. Parcel A is owned as open space by the 27 lots and three condominiums within the boundary of Loch Lomond #10 as well as to maintain the storm water systems integrated into the 28 parcels within the District. Note that one of the 28 lots (lot 9, specifically) has been further subdivided into three below market (BMR) units. The Loch Lomond #10 area drains into two distinct drainage systems maintained by the City of San Rafael. The larger westerly watershed includes 10 lots and three BMR units mostly off the extension of Las Casas Drive. The second, eastern watershed is located above Manderly Road on the extension of Inverness Drive and includes the remaining 17 lots and drains to three culverts (two 18 inch and one 24 inch) which cross Manderly Road. The westerly watershed is significantly larger and includes areas both inside the District as well as areas beyond the District boundary and owned by other private parties and the City of San Rafael as open space. The watershed is approximately 111.3 acres including private lots and City Open Space upstream and outside the District Boundary, and Loch Lomond #10 Open Space and the 11 lots within Loch Lomond #10. The easterly watershed includes approximately 21.2 acres all of which are within the District boundary. Within the district there are approximately 2,855 feet of storm drain culverts, 762 feet of v-ditches, 27 catch basins, inlets and manholes, 2 outlet structures and 6 headwalls according to the Engineer’s estimates provided with the subdivision improvements. The City typically maintains storm drain lines draining major watersheds, pipes, catch basins and manholes with the street or public rights-of-way, and catchment/debris basins. Within the Loch Lomond #10 District, the City also maintains the local v-ditches and swales and other smaller private drainage systems on private property as directed in the formation of the District. MAINTENANCE COSTS The maintenance costs of the District were estimated by Mr. Lloyd Strom in 1992 to be $36,140 per year. City Council Resolution 8839 states that “except where other funds are otherwise available, a special tax sufficient to pay for such facilities and services, will be annually levied within CFD 1992-1”, and City Council Resolution 8243 clearly states that “maintenance shall be funded by the Community Facilities District.” However, the tax rate developed at the time the Community Facilities District was established does not cover the cost of the maintenance needs of the district. The anticipated maintenance included: cleaning silt basins, maintaining access/fire roads, cleaning the storm drain system (pipes, boxes and v-ditches) and replacing debris fences. Based on a discussion between consultants and staff, the City used an updated maintenance plan to include annual pre-season inspection and cleaning, observation of the drainage system, observation and cleaning as necessary for large storms during the season (assumed two per year), a 15-year schedule to provide minor repairs to the main water course ditch and pipe systems, a 3-year schedule to remove brush and vegetation within the main open swales, a once-in-5-years access road maintenance schedule for 1,952 feet of roads, and three-year schedule for removal of accumulated silt in the catchment basins. It should be noted that small concrete v-ditches and minor swales elsewhere in the City are maintained by the individual property owner consistent with the City’s policy. The original annual maintenance cost for the District was budgeted at $37,512. The details of this budget are shown below. PART A Page 6 Prior Year’s Activities Consult prior years’ Engineer Reports for corresponding status details. Activities for 2024-2025 The City continues to prioritize maintenance of the storm drain system and fire management efforts. Regular fall and spring maintenance includes checking and clearing debris from the drainage system and annual mowing, cutting, and removal of vegetation to reduce fire risk. This year, the City began working with Forester & Kroeger (F&K) to support drainage infrastructure maintenance, and vegetation management work is also performed on an as-needed basis throughout the year. An overview of the three components of the District funds follows: Self-Insurance Fund: Provides a fund balance of $500,000 plus accumulated interest to cover the deductible amount of the City’s insurance should a landslide occur in the watershed above the District. The balance in this fund is $831,164and no contributions are necessary at this time. PART A Page 7 Sinking Fund: Provides for long term capital replacement of drainage infrastructure and facilities as the original may fall into disrepair. The balance in this fund is $51,304. The District is allowed to collect a small portion of the overall annual assessment for this use. As shown in part D, the 2025- 2026 contribution will be $188.44 per parcel for an additional $5,123 to add to the current balance. The balance in the fund should be $56,427less any amount paid to repair capital improvements which might occur in the 2025-2026 fiscal year. Maintenance Fund: Provides for maintaining drainage facilities within the Loch Lomond 10 boundary to include annual cleaning of drainage structures, monitoring structures during storm events, and cleaning facilities as required during storm events. The District is allowed to collect increasing assessments for this use. As shown in part D, the 2025-2026 contribution will be $967.06 per parcel for an additional $26,110.62 to be available for the coming fiscal year. As noted above, the City continues to provide maintenance for Loch Lomond District #10, recognizing the funds provided by the District are inadequate. While the current residents and Board have not expressed interest in increasing the contribution to the maintenance or sinking funds, the documents forming the District allowed for annual increase to be based on the Consumer Price Index or Personal Income Growth for maintenance and 2% annual increases for the sinking fund. For the 2024-2025 season the District is increasing the assessments as shown in Part D. The City is exploring a drainage basin access design that includes a catwalk structure to enhance worker safety and ensure reliable access during future weather events. The engineer has recommended that the district begin planning for this improvement by setting aside funding in the coming years to support further exploration and design development. PART B ESTIMATE OF COSTS Page 8 District Status: Total Estimated Fund Balance June 30, 2024 (per 2024-25 report) $831,666 Adjustment to match Estimated funds to Actual City Records $471 Actual Available Funds on July 1, 2024 $832,137 ASSESSMENT DISTRICT ACTIVITY 2024-2025: Assessment District Revenues: Assessment District Proceeds $31,199 Interest $32,181 Total District Revenues: $63,380 Assessment District Expenditures: City Maintenance and Vegetation Management Services $10,975 Landscaping Services (Crane for clearing brush) $0 City Administration (Annual Report) $2,000 County Administrative Fees $74 Total District Expenditures: $13,049 Total Projected Available Funds on July 1, 2025 $882,468 PROJECTED ASSESSMENT DISTRICT ACTIVITY 2025-2026: Assessment District Revenues: Assessment District Proceeds $31,198 Interest $33,147 Total District Revenue: $64,345 Assessment District Expenditures: City Maintenance and Vegetation Management Services $18,000 Landscaping Service (Crane for clearing brush) $8,000 County Administrative Fees $80 Basin Safety Improvement Design $15,000 Total District Expenditures: $41,080 Estimated Unallocated Funds: $23,265 Assessment District Fund Balances: Sinking Fund Balance on July 1, 2024 $51,304 Sinking Fund Contribution for FY 2025-2026 $5,123 Self-Insurance Fund Balance on July 1, 2024 $831,164 Unallocated $18,142 Total Projected Available Funds on June 30, 2026: $900,610 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll) Page 9 See attachment titled “Part C – Assessment Roll.” Each parcel is as shown on the maps of the County Assessor of the County of Marin. Property descriptions are lot or parcel numbers as shown on the recorded final maps of Loch Lomond #10, recorded in Book 21 of Maps at Page 21, Marin County Records. PART D METHOD OF APPORTIONMENT OF ASSESSMENT Page 10 ORIGINAL APPORTIONMENT There are 27 single family dwelling units and 3 below market rate units that were a further tax division of lot 9 in the original subdivision existing within the Community Facilities District boundary. Each of the single family dwelling unit lots are assessed for equal portions of the total assessment. And Lot 9 is assessed zero. This assessment is exempt from the procedures and requirements of the (recently enacted Proposition 218) California Constitution, Article 13D, Section 4 pursuant to the exemption contained in Article 13D, Section 5(d) [previously majority voter approval or] Section 5(b) [petition signed by persons owning all the property]. The benefits are entirely special benefits and there are no general benefits. Additionally, the proposed assessment is within the limits of that allowed by the annual increases. Assessment Parcels 1 through 8, 10 through 28, are each assessed 1/27 of the total assessment. Assessment Parcel 9-1, 9-2, 9-3, 29, and 30 each have zero ($0.00) assessment. The following changes were made to the Assessment Rolls and Assessment Diagram in 1993, although do not appear to have been noted in the Annual Engineer’s Reports. Mapping Changes at the Marin County Assessor's Office are noted as follows: Our office contacted the Marin County Assessor's Office due to obvious changes to the Assessor's Parcel Maps for the Loch Lomond #10 development. According to information received from Mapping Department staff, in calendar year 1993 a change was made to Parcel 9 splitting it into 3 APNs to accommodate the special status of the ownership of that lot. (see map below) PART D METHOD OF APPORTIONMENT OF ASSESSMENT Page 11 PART D METHOD OF APPORTIONMENT OF ASSESSMENT Page 12 2024-2025 ASSESSMENT CALCULATIONS Applying the method outlined the following increases are allowed: Maintenance: Original Assessment $225/unit Personal Income Index 1992 28,789 Personal Income Index 2022 (latest available) 123,736 Factor 123,736 / 28,789= 4.298 2025-2026 Maintenance Assessment (4.298) x $225 = $967.06 Sinking Fund: Original Assessment $100 / unit 33 years at 2%, current assessment $188.44 / unit TOTAL PROPOSED ASSESSMENT 2024-2025 $1,155.50 per unit Total Available Funds (27 units) $31,198 NOTE: Per Capita Personal Income in San Francisco-Oakland-Hayward, CA (MSA): U.S. Bureau of Economic Analysis, Per Capita Personal Income in San Francisco-Oakland- Hayward, CA (MSA) [SANF806PCPI], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/SANF806PCPI, February, 2025. PART E LIST OF PROPERTY OWNERS Page 13 See attachment titled “Part E – List of Property Owner.” PART F ASSESSMENT DIAGRAM Page 14 The original Assessment Diagram is no longer available in the City’s files. The following represents the current District Engineer’s best re-creation of the Assessment Diagram likely used to form the District. It is based on the Record Map of Loch Lomond #10 prepared by Oberkamper & Associates Map Recorded May 27, 1993, in Book 21 of Maps, at Page 21 and the Assessment Diagram used for the Pt. San Pedro Road Median Landscaping Assessment District. SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT PROPERTY DESCRIPTION ASSESSOR'S PARCEL NUMBER 1 $1,155.50 1 016-330-01 2 $1,155.50 2 016-330-02 3 $1,155.50 3 016-330-03 4 $1,155.50 4 016-330-04 5 $1,155.50 5 016-330-05 6 $1,155.50 6 016-330-06 7 $1,155.50 7 016-330-07 8 $1,155.50 8 016-330-08 9-1 $0.00 Portion of 9 016-330-12 9-2 $0.00 Portion of 9 016-330-13 9-3 $0.00 Portion of 9 016-330-14 10 $1,155.50 10 016-330-10 11 $1,155.50 11 016-330-11 12 $1,155.50 12 016-321-04 13 $1,155.50 13 016-321-03 14 $1,155.50 14 016-321-05 15 $1,155.50 15 016-321-01 16 $1,155.50 16 016-321-02 17 $1,155.50 17 016-321-06 18 $1,155.50 18 016-321-07 19 $1,155.50 19 016-321-08 20 $1,155.50 20 016-321-09 21 $1,155.50 21 016-321-10 22 $1,155.50 22 016-322-01 23 $1,155.50 23 016-322-02 24 $1,155.50 24 016-322-03 25 $1,155.50 25 016-322-04 26 $1,155.50 26 016-322-05 27 $1,155.50 27 016-322-06 28 $1,155.50 28 016-322-07 29 $0.00 Parcel A 186-520-19 30 $0.00 Parcel B 186-520-20TOTAL ASSESSMENT $31,198.50 PART C ASSESSMENT ROLL