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HomeMy WebLinkAboutFiscal Year 2012 - 2013 Annual Budget Presidents Plaza III Business Improvement DistrictCITY OF PALM DESERT PUBLIC WORKS DEPARTMENT STAFF REPORT REQUEST: APPROVAL OF THE ANNUAL BUDGET FOR THE PRESIDENT'S PLAZA III PROPERTY AND BUSINESS IMPROVEMENT DISTRICT FOR FISCAL YEAR 2012/2013 SUBMITTED BY: Mark Greenwood, P.E., Director of Public Works DATE: June 28, 2012 ATTACHMENTS: Resolution No. 2012- 43 Resolution No. 2012- 44 Management Plan for Fiscal Year 2012/2013 Recommendation Waive further reading and adopt: 1. Resolution No. 2012- 43 approving the President's Plaza III Business Improvement District Annual Budget for Fiscal Year 2012/2013; and 2. Resolution No. 2012- 44 ordering the levy and collection of assessments for Fiscal Year 2012/2013. Executive Summary The President's Plaza III Property and Business Improvement District was approved in June 2011 by majority vote of property owners within the district for an additional five years. The attached resolutions will allow the City Council to approve the annual budget for the President's Plaza III Property and Business Improvement District. The attached resolutions also call for the levy and collection of assessments for Fiscal Year 2012/2013. Background The President's Plaza III Business Improvement District was re-established in 2011 for a five-year term and budget. The District is entering its second year of the five-year term. The District includes properties located on the south side of Highway 111 and on the north side of El Paseo, between Highway 74 and Sage Lane. Staff Report President's Plaza III Budget FY 2012/2013 June 28, 2012 Page 2 of 2 The City collects annual assessments to pay for services such as landscape maintenance, street sweeping, and parking lot lighting within the common parking lot areas. The only modification to the budget is the allowed three percent cost of living adjustment, which was built into the five year plan that was voted on by the property owners. The attached resolutions will approve next fiscal year's budget and allow the City to levy and collect the annual assessments for Fiscal Year 2012/2013. Staff recommends approval of the attached resolutions. Fiscal Analysis The assessment and collection of the full levy amount funds the on -going maintenance of the President's Plaza III Property and Business Improvement District and associated staff costs relieving the City from any financial burden. Prepared By: A�L Ryan Stendell Senior Management Analyst aul S. Gibson, Director of Finance roval: n M. Wohlmuth, City Manager t Head: Mark Gr wood, P.E. Directorlofl Public Works CITY COUNCILACON APPROVED MF,ETI C DATE AYES ^ NOES: lid .^._. ABSENT: ? A13STAIN: 1 VERIFIED BY: Original on File with City C 's Office WILLDAN Financial Services TABLE OF CONTENTS OVERVIEW............................................................................................ 2 Introduction 2 Formation 2 DESCRIPTION OF THE DISTRICT.............................................................. 4 District Boundary Improvements and Activities i Special Benefits of the Improvements and Activities 5 METHOD OF APPORTIONMENT................................................................ 7 Method of Apportionment Rationale 7 Parking Lot Improvements and Services 7 Method of Apportionment Calculations 7 Apportionment of Direct Costs 7 Apportionment of Indirect (Administration/Reserve) Costs 8 Total Annual Assessment 8 Annual Budget Adjustments 9 DESCRIPTION OF BUDGET ITEMS IN TABLE 4......................................... 10 Direct Benefit Costs 10 Indirect Benefit Costs (Administration/Reserves) 10 Levy Breakdown 11 District Statistics 11 District Budget 12 APPENDIX A —ASSESSMENT DIAGRAM ................................................. 14 APPENDIX B —ASSESSMENT ROLL ....................................................... 15 2012/2013 President's Plaza III Property and Business Improvement District Page 1 ,NVWI LLDAN Financial Services Overview Introduction The City of Palm Desert ("City") formed and established the President's Plaza III Property and Business Improvement Assessment District ("District") beginning in Fiscal Year 2001/2002 to provide improvements and activities that confer special benefits upon real property within the boundaries of the District. The District was established and levied pursuant to Property and Business Improvement District Law of 1994, Part 7 of Division 18 of the California Streets and Highways Code ("Act"). Pursuant to the Act, property owners within the District submitted a signed petition requesting formation of the District. The District was successfully formed for a term of five years and a maximum assessment was approved by the property owners through an assessment ballot proceeding, conducted according to provisions of the California Constitution Article XIIID ("Proposition 218"). Fiscal Year 2005/2006 was the fifth year of the term of the District. Under the provisions of the Act, the property owners within the District may renew the District for a maximum term of ten (10) years. Pursuant to the Code, and the provision of the California Constitution, the property owners within the District approved the continuation of the District and assessment for an additional five years and on June 14th, 2011 the City authorized the funding for improvements and activities authorized within the District for a period of five years (Fiscal Years 2011/2012 through 2015/2016). This Management District Plan ("Plan") describes the District, improvements and activities, method of apportionment, the proposed assessments for the current fiscal year, and the maximum assessment proposed for the five-year duration of the renewed District. The proposed assessments are based on the estimated cost to provide the improvements, activities, and operations that provide a direct and special benefit to properties within the District. The costs of improvements, activities, and operations include all expenditures, deficits, surpluses, revenues, and reserves. The word "property," for the purposes of this Plan, refers to real property situated within the District, and identified as an individual property or parcel assigned its own Assessor's Parcel Number (APN) by the County of Riverside Assessor's Office. The County of Riverside Auditor/Controller uses APNs to identify on the tax roll parcels and properties assessed for taxes, special assessments, and fees and charges. Formation A written petition of the property owners within the District, representing more than 50 percent of the proposed assessment to be levied was submitted to the Palm Desert City Council to initiate formation proceedings. The City Council initiated proceedings for the formation of the District by adopting a resolution 2012/2013 President's Plaza III Property and Business Improvement District Page 2 IWWILLDAN Financial Services expressing its intention to form the District. The resolution of intention referenced the Engineer's Report and the Management District Plan, and noticed the time and place of a public hearing on the formation of the District and levy of assessments. Within not less than forty-five (45) days and not more than ninety (90) days of adopting the resolution of intention, the City Council held a public hearing on the matter of formation, and caused notice to the property owners pursuant to Section 54954.6 of the Government Code. Public notices and assessment ballots (property owner protest ballots) were mailed to each property owner at least 45 days prior to the public hearing pursuant to Article XIIID of the California Constitution. At the public hearing the City Council provided the public and property owners with an opportunity to provide oral protests and written protests prior to the adoption of the Engineer's Report and the Management District Plan. Pursuant to the California Constitution Article XIIID, the City Clerk or its designated alternate tabulated property owner assessment ballots received from property owners and determined that majority protest did not exist. Pursuant to the Act, the City Council appointed an Owner's Association ("Association") for the District. This Association shall make yearly recommendations to the City Council on the expenditures of revenue derived from the levy of assessments and on the classification of properties as applicable. This Association shall cause to be prepared a report each fiscal year for which assessments are to be levied and collected. Said annual report shall be filed with the City Clerk and shall contain: any proposed changes to the district boundary; the improvements and activities to be provided that year; the estimated costs for that year; the method of assessment; the amount of any surplus or deficit; and contributions from other sources. The City Council may approve the report as submitted or as modified. 2012/2013 President's Plaza III Property and Business Improvement District Page 3 1&/WILLDAN I Financial Services Description of the District District Boundary The District consists of all parcels located in the commercial business area known as the President's Plaza III within the City of Palm Desert, County of Riverside. The District includes sixteen (16) assessed commercial parcels. The boundary of the District and the parcels therein are generally located South of Palm Desert Drive at Highway 111; North of El Paseo; West of Sage Lane; and East of Old Highway 74, and includes the Palm Desert Parking Lot — a lease parcel to the City of Palm Desert located South of Highway 111; East of New Highway 74; and West of Old Highway 74. Improvements and Activities In an effort to enhance and improve business opportunities and the appearance of the area known as the President's Plaza III, the Agency provided funds for the renovation and capital improvement of the parking lot and landscaped areas related to this commercial business center. In conjunction with this renovation, President's Plaza III Property and Business Improvement District was formed in 2001 to provide and ensure the continued operation and maintenance of the improvements after the renovations had been completed. In 2006, the property owners renewed the District for another five (5) year term. In 2010, the property owners renewed the District for another five (5) year term; therefore, the assessments generated will continue this maintenance. In December 2010, the District paid for the slurry sealing, re -striping and repair of the parking lot through reserve funds that had been accumulated during the first five years of the term of the District. It has been determined that all the properties within the District receive special and distinct benefits from the improvements and activities to be funded through the assessments. The improvements include the necessary activities, services, operations, administration, and maintenance required to keep the improvements in satisfactory condition including all necessary labor, material, and equipment. The services may include, but are not limited to, regular maintenance, repair, removal or replacement of all or any part of the improvements including removal of trimmings, rubbish, debris and other solid waste; and, providing for the growth, health and beauty of landscaping and lighting including cultivation, trimming, spraying, fertilizing or treating for disease or damage as well as supplying necessary irrigation and electrical energy. The specific improvements and activities include: • Parking lot landscaped areas: including, but not limited to, ground cover, shrubs, trees, plants, irrigation and drainage systems and associated appurtenant facilities; 2012/2013 President's Plaza III Property and Business Improvement District Page 4 */WILLDAN Financial Services • Parking lot lighting facilities: including, but not limited to, bulbs, fixtures, poles, wiring, and electrical energy; and, • Debris removal: including, but not limited to, regular mechanical sweeping of the parking lot. The costs associated with the improvements are equitably spread among the benefiting parcels within the District utilizing the method of apportionment described in the Method of Apportionment section of this Report. The total funds collected shall be dispersed and used for the services and operations provided to the District. Special Benefits of the Improvements and Activities Assessed properties within the District receive special benefits from one or more of the improvements and activities funded through the District assessments. Specifically, lighting and landscaping amenities within the parking lot, and regular sweeping of the parking lot. The special benefits of lighting (parking lot lights) are the convenience, safety, and security of property, improvements, and goods. Specifically: 1. Enhanced deterrence of crime and the aid to police protection; 2. Increased nighttime safety for patrons and employees; 3. Improved visibility for pedestrians and motorists; 4. Improved ingress and egress to property; 5. Reduced vandalism and other criminal acts and damage to improvements or property; 6. Enhanced aesthetic appeal of the parking area and the properties that are associated with the parking area; 7. Increased promotion of business activities and opportunities during nighttime hours; and, 8. The special enhancement to the value of property, which results from the above benefits. The benefits associated with landscaped islands and medians within the parking lot are specifically: 1. Improved aesthetic appeal of the parking area and nearby parcels; 2. Improved dust control; 3. Enhanced adaptation of the urban environment within the natural environment; 2012/2013 President's Plaza III Property and Business Improvement District Page 5 1&/WILLDAN I Financial Services 4. Improved traffic circulation; 5. A positive representation of the businesses within the District; 6. Centralized locations for refuse collection facilities; and, 7. The special enhancement to the value of property, which results from the above benefits. Parking lot sweeping is an essential and necessary activity for all properties — particularly commercial properties. This improvement is funded through the assessments solely for the special benefit of properties within the District. The benefits associated with this service are: 1. Enhanced aesthetic appeal of the parking area and the properties that are associated with the parking area; 2. Improved dust control; 3. The special enhancement to the value of property, which results from the above benefits. The on -going operation and maintenance of the landscaping, lighting and sweeping improvements provide no measurable general benefit to other properties outside the District or to the public at large. Therefore, these improvements and the corresponding assessments have been identified as 100% special benefit to parcels within the District. 2012/2013 President's Plaza III Property and Business Improvement District Page 6 IWWILLDAN Financial services Method of Apportionment Method of Apportionment Rationale The costs of the District improvements have each been apportioned by a formula and method, which fairly distributes the net amount to be assessed among all assessed parcels in proportion to the estimated special benefits to be received by each parcel from the improvements. Parking Lot Improvements and Services All assessed parcels within the President's Plaza III PBID have use of, and access to, a centralized parking facility (lot) that provides access, parking, and delivery areas for the businesses and parcels within the District. Because the parking area is a centralized facility used and accessed by all properties within the District, each parcel's benefit is based on the size of such parcel. Therefore, it has been determined that a fair and reasonable reflection of each parcel's benefit for the parking lot improvements shall be based on the approximate size, in square feet, of each parcel. Method of Apportionment Calculations The Total Direct Costs of the parking lot improvements and services are apportioned to each parcel within the District based on each parcel's lot size in square feet. In addition to a parcel's Total Direct Cost, each parcel is assessed for District administration expenses and a reserve fund collection (Indirect Costs). The Indirect Costs for each parcel have been apportioned in the same manner as Total Direct Costs. Therefore, each parcel's Total Annual Assessment is the sum of its proportionate share of the Total Direct Costs and Total, Indirect Costs. Apportionment of Direct Costs The Total Direct Costs estimated for parking lot improvements and services (maintenance) are based on the estimated annual costs to maintain the landscaping, lighting, and mechanical sweeping of the parking lot within President's Plaza III. The Total Direct Costs are divided by the sum of the square footage of all parcels within the District in order to establish a rate per parcel square foot. This rate multiplied by each parcel's square footage equals the parcel's proportionate share of the parking lot maintenance costs (rounded to the nearest even penny). The rate provided in Table 1 is for Fiscal Year 2012/2013 only. Please refer to the District Budget (Table 4) for future assessment rates. Total Direct Cost / Total Square Footage = Rate per Square Foot Rate x Parcel Square Footage = Direct Cost Assessment Component 2012/2013 President's Plaza III Property and Business Improvement District Page 7 */WILLDAN Financial Services Table 1: Direct Cost Proposed Assessment and Rate Second Fiscal Year Maximum $ 24,359 $ .0538 Apportionment of Indirect (Administration/Reserve) Costs To ensure the improvements, activities, and services provided and funded through the District are continued, each parcel will be assessed for administrative and reserve costs (Indirect Costs). These Indirect Costs include all expenses related to the administration of the District as well as the collection of money towards a Reserve Fund. The Reserve Fund Collection is proposed to be slightly under thirty percent (29.56%) of the annual Total Direct Costs of the District. Similar to the method of apportionment for Total Direct Costs, the District's indirect costs are apportioned to each parcel based on each parcel's lot size in square feet. The rate provided in Table 2 is for Fiscal Year 2012/2013 only. Please refer to the District Budget (Table 4) for future assessment rates. Total Indirect Cost / Total Square Footage = Rate per Square Foot Rate x Parcel Square Footage = Indirect Cost Assessment Component Table 2: Indirect Cost P Second Fiscal Year Maximum $ 13,389 $ 0.0296 Total Annual Assessment Each parcel's Total Annual Assessment is the sum of their proportionate share of the Direct Costs and Indirect Costs. The preceding description of the method of apportionment outlines the estimated cost and rates applied for the District in Fiscal Year 2012/2013 The rate provided in Table 3 is for Fiscal Year 2012/2013 only. Please refer to the District Budget (Table 4) for future assessment rates. 2012/2013 President's Plaza III Property and Business Improvement District Page 8 1&/WILLDAN I Financial Services Direct Cost Rate + Indirect Cost Rate = Total Rate per Square Foot Total Rate x Parcel Square Footage = Total Parcel Assessment Direct Costs Maximum $ 24,359 $ 0.0538 Indirect Costs $ 13,389 $ 0.0296 Total Costs Maximum $ 37,747 $ 0.0832 Annual Budget Adjustments For the five years of the term of the PBID renewal, annual assessments may be adjusted by the President's Plaza III PBID owners' association up to three percent (3%) per year. Actual annual adjustments may range from zero percent (0%) to three percent (3%). Adjustments may differ from year to year depending on the service needs identified by the owners' association. In any event, assessments will not exceed the levels illustrated by the District Budget (Table 4). Any annual budget surplus or deficit will be accrued into the following year's PBID budget. Assessments will be set accordingly, within the constraints of the annual adjustment, to adjust for surpluses or deficits that are carried forward. 2012/2013 President's Plaza III Property and Business Improvement District Page 9 IVWILLDAN Financial services Description of Budget Items In Table 4 Direct Benefit Costs Sweeping Services: Weekly cleaning of the parking lot and gutters using a contracted, mechanized service. Landscape Contract Maintenance: Includes all regularly scheduled labor, material (e.g. pipe, fertilizer, insecticides), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems, and appurtenant facilities. All landscaping improvements within the District are contracted for maintenance and service on a regular basis. The frequency and specific maintenance and operations required within the District will be determined by City staff. Lighting Repair and Maintenance: This item includes repairs that are not normally included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism and storms, as well as planned upgrades, which could include replacing lighting materials or renovation of lighting systems. Landscape Repair and Maintenance: This item includes repairs that are not normally included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism and storms, as well as planned upgrades, which could include replacing plant materials or renovation of irrigation systems. Landscape Utilities -Water: Utility cost to furnish water for required landscape irrigation. Street Lighting Utilities - Electric: The furnishing of electricity required for the operation and maintenance of the lighting facilities. The City contracts for the furnishing of its electricity for street lighting, which includes normal maintenance and bulb replacement. This cost does not include repairs or replacement of damaged facilities due to vandalism, accidents or storms. Landscape Utilities - Electric: Utility cost for furnishing of electricity required for the operation of the irrigation systems and landscape maintenance. Indirect Benefit Costs (Administration/Reserves) District Administration: The cost to all departments and staff of the City, for providing the coordination of District services, operations and maintenance of the District, response to public concerns and education, and procedures associated with the levy and collection of assessments. This cost also includes contracting with professionals to provide additional administrative, legal, or engineering services specific to the District. 2012/2013 President's Plaza III Property and Business Improvement District Page 10 ,&/WILLDAN Financial Services County Administration Fee: This is the actual cost to the District for the County to collect District assessments on the property tax bills. This charge is based on a flat rate per fund number. County Per Parcel Fee: This is the cost to the District for the County to collect assessments on the property tax bills. This charge is on a per assessment basis, at $0.39 per assessment, and is in addition to the County Administration Fee. Operating Reserve Fund Collection: The Operating Reserve Fund provides for collection of funds to operate the District, for each fiscal year, from the time period of July 1 through January when the County provides the City with the first installment of assessments collected from the property tax bills. The Operating Reserve Fund eliminates the need for the City to transfer funds from non -District accounts to pay for District charges during the first half of FY 2011/2012 through FY 2015/2016. The Operating Reserve Fund may also be used to offset any unforeseen costs such as repairs, legal fees, revenue deficits, or increased costs due to inflation or contractual agreements that are greater than originally planned. The Operating Reserve Fund Collection amount is slightly less than five percent (4.48%) of the annual Total Direct Costs of the District in Fiscal Year 2012/2013. Parking Lot Maintenance Fund Collection: The Parking Lot Maintenance Fund provides funds for the sealing and re -striping of the parking lot after the fourth year of the renewal term of the District. The parking lot's total surface area is approximately 184,000 square feet. During December 2005, the District's cost of sealing and re -striping the parking lot was $27,200 (15.5 cents per square foot multiplied by 175,520 square feet of surface area) and its cost of repairs within the parking lot was $24,300 (for 8,500 square feet of surface area); for a total cost of $51,500. The cost of sealing and re -striping the parking lot's total surface area of 184,000 square feet would have been approximately $28,520 (15.5 cents per square foot multiplied by 184,000 square feet of surface area). Insurance: This line item supports insurance costs for the operation of the District. Levy Breakdown Total District Costs: This is the sum total of all budgeted Direct and Indirect costs. District Statistics Total Parcels: The total number of parcels within the District. Total Parcels to Levy: The total number of parcels within the District that will be assessed. Non -assessed lots or parcels include easements, common areas, and parcels within the boundaries of the District that currently do not benefit from the improvements and which are not included in the Total Parcels to Levy. 2012/2013 President's Plaza III Property and Business Improvement District Page 11 IWWILLDAN Financial Services Total Parcels Square Footage: This is the sum total of the assessed parcels' square footage applied to each assessed parcel within the District. Levy Rate per Direct Costs per Square Foot: This amount represents the Rate for Direct Costs being applied to each assessed parcel's individual lot square footage. The Levy Rate per Direct Costs is the result of dividing the estimated Total Direct Costs for that year by the sum of the District's Total Parcels Square Footage. The rate is calculated to four decimal places. Levy Rate per Indirect Costs per Square Foot: This amount represents the Rate for Indirect Costs being applied to each assessed parcel's individual lot square footage. The Levy Rate per Indirect Costs is the result of dividing the estimated Total Indirect Costs for that year by the sum of the District's Total Parcels Square Footage. The rate is calculated to four decimal places. Total Levy Rate per Square Foot: This amount represents the Rate being applied to each assessed parcel's individual lot square footage. The Levy Rate per Square Foot is the result of dividing the estimated Total District Costs for that year by the sum of the District's Total Parcel Square Footage. The rate is calculated to four decimal places. District Budget The District Budget shown on the following table (Table 4), lists the estimated costs of providing the various improvements and services within the District. The costs and the resulting rates for Fiscal Year 2011/2012 through Fiscal Year 2015/2016 are based on the estimated costs to provide the improvements and services for each year. Direct Costs, District and County Administration Costs, and Insurance Costs are adjusted for the three percent (3%) inflation factor. The owners' association, appointed by the City Council, will annually review the District costs and make recommendations for any changes or adjustments to the budget. Changes to the budget could result in changes to the annual assessment, but the resulting total assessment may not exceed the maximum rates established in this Report without first obtaining property owner approval through assessment ballots. 2012/2013 President's Plaza III Property and Business Improvement District Page 12 I WILLDAN I Financial Services Direct Costs Sweeping Services $ 4,776 $ 4,637 $ 4,776 $ 4,919 $ 5,067 $ 5,219 Landscape Contract Maintenance 5,373 5,217 5,373 5,534 5,700 5,871 Lighting Repair & Maintenance 1,433 1,391 1,433 1,476 1,520 1,566 Landscape Repair & Maintenance 4,179 4,057 4,179 4,305 4,434 4,567 Landscape Utilities - Water 2,388 2,319 2,388 2,460 2,534 2,610 Street Lighting Utilities - Electric 5,612 5,449 5,612 5,780 5,954 6,132 Landscape Utilities - Electric 597 580 597 615 633 652 Subtotal Direct Costs $ 24,359 $ 23,649 $ 24,359 $ 25,089 $ 25,842 $ 26,617 Indirect Costs District Administration $ 4,179 $ 4,057 $ 4,179 $ 4,305 $ 4,434 $ 4,567 County Administration Fee 209 203 209 215 222 228 County Per Parcel Fee 10 9 10 10 10 10 Operating Reserve Fund Collection 1,000 1,030 1,000 1,000 1,000 1,000 Parking Lot Maintenance Fund Collection 6,200 6,386 6,200 6,200 6,200 6,200 Insurance 1,791 1,739 1,791 1,845 1,900 1,957 Subtotal Indirect Costs $ 13,389 $ 13,425 $ 13,389 $ 13,574 $ 13,766 $ 13,963 Levy Breakdown Total District Casts 37,747 37,074 37,747 38,664 39,608 40,580 Balance to Levy $ 37,747 $ 37,074 $ 37,747 $ 38,664 $ 39,608 $ 40,580 District Statistics Total Parcels 16 16 16 16 16 16 Total Parcels To Levy 16 16 16 16 16 16 Total Parcels Square Footage 453,956 453,956 453,956 453,956 453,956 453,956 Levy Rate per Direct Costs per Sq Ft $ 0.0538 $ 0.0522 $ 0.0538 $ 0.0554 $ 0.0570 $ 0.0588 Levy Rate per Indirect Costs per Sq Ft $ 0.0296 $ 0.0296 $ 0.0296 $ 0.0300 $ 0.0304 $ 0.0308 Total Levy Rate per Square Foot $ 0.0832 $ 0.0818 $ 0.0832 $ 0.0852 $ 0.0874 $ 0.0894 Operating Reserve Fund Balance Previous Balance 1,030 - 1,030 2,030 3,030 4,030 Ending Balance 2,030 1,030 2,030 3,030 4,030 5,030 Parking Lot Maintenance Fund Balance Previous Balance 6,386 - 6,386 12,586 18,786 24,986 Ending Balance 12,586 6,386 12,586 18,786 24,986 31,186 Maxiirum annual assessments for direct costs, district and county administration, and insurance are adjusted by 3% from the previous Fiscal Year for Fiscal Years 2012-2013 through 2015-2016. The FBD Advisory Board will determine the amount of any actual increase for those years which may not exceed 3% per year. i'i FY 2012-2013 Actual and Maximum Proposed Assessments are the same. Sources: City of Palm Desert; Mldan financial Services 2012/2013 President's Plaza III Property and Business Improvement District Page 13 1&/WILLDAN Financial Services Appendix A —Assessment Diagram The Assessment Diagram for the District is on the following page and is inclusive of all parcels identified on the County of Riverside Assessor's Parcel Maps as Book 627, Page 192. The Assessment Diagram will be kept on file with the City Clerk of the City of Palm Desert. 2012/2013 President's Plaza III Property and Business Improvement District Page 14 1&/WI LLDAN Financial Services Appendix B —Assessment Roll Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's Map for the year in which this Report is prepared. The Assessment Roll, which includes a listing of parcels assessed within this District, along with their assessment amounts, is shown in Table 5 on the following page. 2012/2013 President's Plaza III Property and Business Improvement District Page 15 0 N co 000 tipp CR O QNi coEN � tq cc co tC �- � et O N O� m 0N0 ti N O r co .0N M N N M CM M , N cM r- u7i ti M 6g 69 O N O sf' O w N co Cyr 0 0 w w 4cr C> N CG w fl- m O m Cfl N st w w M �Cpo P- co m m m m m C" m m w OCR 4 00 w aNO O N CV M M cn e- N M �- to 1` M 609. 6P3 VD. 09, 60 69 69 Ow 6/i 619, 69 del 69 69 69 69 69 o g c o o c o 0 0 0 0 0 0 0 0 0 0 O m w co M � 2�,p M fF N M Mco LO O O7 O) Oar O) Oct r-- to f-: r _ V O) O) a- Gl M r e- e- to M UD W 1` a O CM T r M r r T r M st' t}' ty- �- N tt] an r r CO r r r r r r r T r T r r H00000011100110 CLj 0 _1 J CD _! 2= W W== W to T O O O O rJ r r to C> O to uA O I,► r O CO 1-- W O s1 O N W to 00 M M M M M M M M M M M M M M M M M 1�- O,. 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