HomeMy WebLinkAbout02/12/2008, C4 - RESOLUTION TO ESTABLISH A PROPERTY TAX EXCHANGE AGREEMENT WITH THE COUNTY OF SAN LUIS OBISPO TO ADD Councit Mama Dae 2-12-08
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CITY OF SAN LUIS OBISPO
FROM: Shelly Stanwyck, ACAO and Bill Statler, Director Finance & IT
SUBJECT: RESOLUTION TO ESTABLISH A PROPERTY TAX EXCHANGE
AGREEMENT WITH THE COUNTY OF SAN LUIS OBISPO TO
ADDRESS PROPERTY' AND SALES TAXES IN THE AIRPORT AND
MARGARITA ANNEXATION AREAS
CAO RECOMMENDATION
Adopt a resolution to amend City Resolution No. 8864 (1998 Series) to establish a revised
property tax exchange agreement with the County of San Luis Obispo to address property and
sales taxes upon annexation of properties in the Airportand Margarita Annexation Areas.
DISCUSSION
Background
The Council approved specific plans for the Margarita and Airport Annexation Areas in October
2004 and August 2005, respectively (Vicinity Map — Attachment 1). In addition to the General
Plan, those plans serve as the City's guiding documents as to the nature, type, and location of
development and open space preservation in the Margarita and Airport Areas. In order to
implement the visions expressed in each respective specific plan, the properties within each of
the two areas must be annexed into the City. At this time, portions of both areas are within the
County of San Luis Obispo's jurisdiction and a sizable number of properties are already
developed and generating revenue to the County.
On May 1, 2007, the Council authorized staff to proceed with an application to annex 620 acres
of land in the Margarita and Airport Areas. This action marked the start of the area's annexation
application with Local Agency Formation Commission (LAFCO).
LAFCO has discretion over the annexation boundaries and process of review for this area and is
therefore overseeing the annexation of the remaining properties within the Margarita and Airport
Areas into the City. As required by state law, the "affected"jurisdictions, in this case the City of
San Luis Obispo and the County of San Luis Obispo, must negotiate an exchange of tax revenues
prior to LAFCO's approval of the proposed change in jurisdiction.
Background: Existing Resolution Regarding Sales and Property Tax Exchange
Prior to 1998, tax exchange negotiations between the County and cities were very contentious,
with the County "holding most of the cards." This is because the negotiation process would not
commence until the "eve" of annexation, after the annexation applications had already gone
through a lengthy and complex City development review process. Yet, if tax exchange
City County Sales and Property Tax Resolution Page 2
negotiations could not be concluded within 30-60 days, the annexation application would
terminate.
Given this process, our city (like others) was under great pressure to agree to high County
expectations for sharing tax revenue. Such expectations were increasing Statewide, with
counties demanding not only existing revenue, but major shares of future revenue, including
transient occupancy tax and sales tax. The arguments made by counties at the time included that
as cities grow, so grows the demand for county services" (e.g. court and health care costs).
Many cities and counties throughout California became embroiled in very contentious tax
negotiations, to the detriment of everyone involved. And many cities, under pressure, agreed to
various onerous requirements.
In 1996, after commissioning extensive study of the added burdens created for our County by
development within the boundaries of cities, several cities in San Luis Obispo County entered
into a standardized tax exchange agreement with the County based on two principles: (1) that
the County should not "profit"from annexations, nor should annexations result in a net fiscal
loss to the County; (2) that tax exchange practices should not undermine good land use planning
by discouraging cities from pursuing logical and appropriate annexations. Among other things,
the agreement said that negotiations for the annexation of already developed areas would proceed
on a "case-by-case" basis. And it also said that the agreement should be reexamined at five year
intervals. This agreement greatly reduced the uncertainty and conflict inherent in the previous
annexation process, especially relative to raw land.
In 1998, and in anticipation of the "near term" annexation of the Airport and Margarita Areas, the
City and County negotiated, under the "case-by-case" provision of the standard agreement a tax
exchange approach for Fuller Road, Aero Drive, and the rest of the unincorporated Airport Area
annexations. The terms were memorialized in Council Resolution No. 8864 (1998 Series).
Basic Terms of the 1998 Resolution
The 1998 Resolution established the following key concepts for the tax sharing upon annexation
in the Airport Area:
1. County keeps the property tax. No annual property tax increment shall be transferred from
the County to the City subsequent to the annexation of properties in the Airport Area.
2. City keeps the sales tax. All sales tax revenue from areas within the Airport Area (current
and future) from the point of annexation will accrue to the City.
3. 1998 Resolution controls future annexations. All future annexations to the City in the
Airport will be governed by the 1998 resolution.
For the Margarita Area, key concepts remain unchanged: the City was to receive all current and
future sales tax revenues (minimal); and 34% of the property tax increment after annexation that
would otherwise be apportioned to the County.
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City County Sales and Property Tax Resolution Page 3
Application of 1998 Terms Today -- What has changed?
When the 1998 agreement was entered into, circumstances were significantly different. The
County was in better financial condition, there was no Measure Y, and both agencies assumed
that these major annexations were likely to occur in a comprehensive fashion in the near term.
When City and County staff first met to negotiate the terms for the current annexations
contemplated by LAFCO for the Airport and Margarita Areas, City staff alerted County staff to
the existing negotiating "parameters" contained in the 1998 Resolution. It immediately became
apparent to County staff — some not present during the 1998 negotiations — that circumstances
had changed enough to warrant a renewed "case-by-case" look at the tax exchange agreement
associated with the Airport and Margarita areas (and especially since far more than five years had
passed since the last reexamination of the agreement).
In short, the most significant change is the negative fiscal impact that a strict application of the
1998 terms would have on the County. The County, due in large measure to the State of
California's fiscal crisis, is facing severe fiscal challenges— possibly in the neighborhood of a
$20 million funding gap. Therefore, an immediate shift of all existing sales tax revenue to the
City — revenue that has grown over the years — would create an excessive County hardship. In
addition, Measure Y was not contemplated in 1998, and this measure offers an immediate benefit
to the City not available 10 years ago. As discussed further, this added benefit will support the
City in providing services to the area, which will phase-in over a period of years as build out
within the area continues.
County Proposal—and Why the City Should Support It.
Because of the challenge an immediate sales tax shift would pose to the County, the County
requested a phased approach to the transfer of sales tax from the County to the City. By phasing
this impact over five years, as proposed in the 2008 Resolution (Attachment 3), the County will
be better able to absorb (and budget for) this transfer of revenues..
While the annexation of the Airport Area and Margarita Area properties. will result in increased
demands on City services, this demand will not occur immediately, but overtime. A "phase-in"
period of five years for the full transfer of sales tax to the City in the Airport Area is anticipated
to be compatible with the growth in the demand for City services from the area. Unlike the
County and in large part because of increased revenues to the City as a result of the passage of
Measure Y (which funds are not affected by this resolution), the fiscal impact to the City of
phasing should not result in fiscal hardship to the City.
Perhaps the most important reason to support the agreement is this: Counties and cities in many
parts of California continue to have very contentious relationships over tax exchange, including
over County demands well above and beyond existing revenues. If the County were similarly
inclined, they could demand much more (fair or not). However, our shared ethic over the last 10
years has been to work together on the basis of equitable agreements — agreements that may
change with the times, based on new circumstances. What County and City staff are proposing is
different than what was conceptually approved in 1998, but the concepts are consistent with the
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City County Sales and Property Tax Resolution Page 4
basic principles of the 1998 Resolution and will retain a spirit of collaboration in the annexation
process, rather than conflict and uncertainty.
Highlights of Proposed 2008 Resolution
Highlights of the significant terms in the proposed 2008 Resolution are as follows:
1. Phased Annexations. The phased annexation of various properties in the Airport Area is
described. Essentially, it applies to Phase 1A and Phase 113 (should that annexation occur
during the term of the resolution).
2. Terni. The term of the Resolution is for five years, but not longer than April 1, 2015 (when
Measure Y sunsets).
3. Sales Tax Rate. This is effectively one-cent (while the base sales is actually 3/4% under the
"Triple flip," the effective rate is 1% due to State backfill) and does not include the one-half
cent the City collects pursuant to Measure Y.
4. Property Tax. This remains unchanged and pursuant to existing agreements. For the Airport
Area, no property tax revenues will be exchanged. In the Margarita Area, the City will
receive 34% of the property tax increment after annexation that would otherwise be
apportioned to the County.
Next Steps
Upon adoption by the Council and the County Board of Supervisors of the 2008 Resolution a
copy of it will be transmitted to Paul Hood, Executive Director of LAFCO. Director Hood will
in turn notify the County Auditor of the exchange and the Auditor shall make necessary
adjustments to the designated recipients of these taxes. Following this, in March, Council will
consider two related pre-annexation agreements with property owners in the area. Finally,
LAFCO is presently anticipated to act on the annexation application for the area on April 17.
CONCURRENCES
City staff from Administration, Finance & Information Technology, and Community
Development have coordinated and negotiated with County staff from Administration and the
Auditor on the proposed 2008 Resolution and all are in concurrence with the resolution as
presented.
FISCAL IMPACT
A detailed analysis in 1998 showed that annexation of the Airport Area would be fiscally
beneficial to the City, resulting in an immediate fiscal "net" (operating revenues less operating
costs) of about $450,000 upon annexation of the area (largely due to the existing sales base in the
area); and increasing to$750,000 upon build-out.
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City County Sales and Property Tax Resolution Page 5
The likely fiscal benefits have only grown since then. For example, the County estimates that
there are existing sales tax revenues of $600,000 annually in the Airport Area; and of this
amount, about half ($300,000) is attributable to Phase IA alone. This does not include revenues
from Measure Y (which are not subject to the proposed 2008 Agreement), which brings
estimated sales tax revenues from the Airport Area to about $900,000 annually. While there will
be added service costs, sales tax revenues will be augmented by revenues from other sources
such as business tax, utility users tax and franchise fees.
In summary, even with the phase-in, initial added sales tax revenues from existing development
in the Airport Area will be about $300,000 annually, increasing to $900,000 annually upon full
phase in and annexation of the Airport Area. And this sales tax base will increase with new
development in the area.
ALTERNATIVES
1. Modify the Resolution. Council may have additional changes to the proposed Resolution.
However, because this was a negotiated agreement and County staff is presenting the same
Agreement to the Board of Supervisors for its consideration, substantive changes will
adversely affect LAFCO's deadline for agreement on this topic.
2. Do Not Approve a Resolution. The Council could choose not to adopt the proposed
resolution and not amend the existing tax sharing Arrangement. Staff does not recommend
this alternative because it is a requirement of this annexation application by LAFCO (and by
state law). Without an agreement as to tax sharing, annexation of the properties cannot
occur.
ATTACHMENTS
1. Vicinity Map
2. Resolution No. 8864 (1998 Series)
2. Proposed Resolution (2008 Series)
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ATTACHMENT 2
.RESOLUTION NO. (1998 Series)
A-RESOLUTION OF THE CITY COUNCIL OF SAN LUIS OBISPO
ACCEPTING A NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUE AND
ANNUAL TAX INCREMENT BETWEEN THE COUNTY OF SAN LUIS OBISPO
AND THE CITY,FOR ANNEXATIONS OF THE FULLER ROAD AREA
(LAFCO APPLICATION#53),AERO DRIVE (LAFCO APPLICATION#52),
AND THE REST OF THE UNINCORPORATED AIRPORT AREA
WHEREAS, in the case of a jurisdictional change other than a city incorporation or
district formation which will alter the service area or responsibility of a local agency, Revenue
and Taxation Code Section 99(a)(1) requires that the amount of property tax revenue to be
exchanged, if any, and the amount of annual tax increment to be exchanged among the affected
local agencies shall be determined by negotiation; and
WHEREAS, when a city is involved, the negotiations are conducted between the City
Council and the Board of Supervisors.of the County; and
WHEREAS, when a special district is involved,the negotiations are conducted by the
Board of Supervisors of the County on behalf of the district or districts,unless otherwise requested
by said district or districts pursuant to Revenue and Taxation Code Section 99(b)(5); and
WHEREAS, Revenue and Taxation Code Section 99(b)(6)requires that each local
agency,upon completion of negotiations, adopt resolutions whereby said local agencies agree to
accept the negotiated exchange of property tax revenues, if any, and annual tax increment and
requires that each local agency transmit a copy of each such resolution to the Executive Officer
of the Local Agency Formation Commission; and
WHEREAS, no later than the date on which the certificate of completion of the
jurisdictional change is recorded with the County Recorder, the Executive Officer shall notify the
County Auditor of the exchange of property tax revenues by transmitting a copy of said
resolution to the County Auditor, and the County Auditor shall thereafter make the appropriate
adjustments as required by law; and
WHEREAS,the negotiations have taken place concerning the transfer of property tax
revenues and annual tax increment between the County of San Luis Obispo and the City of San
Luis Obispo pursuant to Section 99(a)(1), for the jurisdictional changes designated as
Annexation No. 53 to the City of San Luis Obispo (Fuller Road Area Annexation),Annexation
No. 52 to the City of San Luis Obispo (Aero Drive Annexation), and the anticipated annexation
of 0 or parts of the unincorporated Airport Area as designated on the City's General Plan; and
Resolution No. (� (aeries)
Page 2 ATTACHMENT 2
WHEREAS, the negotiating parties, to wit: Lee Williams,Deputy County Administrator,
County of San Luis Obispo, and Ken Hampian, Assistant City Administrative Officer, have
negotiated the exchange of property tax revenue and annual tax increment between such entities
as hereinafter set forth; and
WHEREAS, it is in the public interest that such negotiated exchange of property tax
revenues and annual tax increment be consummated.
NOW,THEREFORE,BE IT RESOLVED by the Council of the City of San Luis
Obispo as follows:
1. That the recitals set forth above are true,correct, and valid.
2. That the City of San Luis Obispo agrees to accept the following negotiated
exchange of base property tax revenues and annual tax increment:
(a) No base property tax revenue shall be transferred from the County of San
Luis Obispo to the City of San Luis Obispo.
(b) No annual tax incrementshalI be transferred.from the County of San Luis
Obispo to the City of San Luis Obispo in the fiscal year 1999-2000 and each fiscal year
thereafter.
(c) All annual tax increment for the County Road Fund shall be transferred to
the County General Fund.
3. Upon receipt of a certified copy of this resolution and a copy of the recorded
certificate of completion, the County Auditor shall make the appropriate adjustments to property
tax revenues and annual tax increments as set forth above.
4. The City of San Luis Obispo agrees that all future annexations to the City of San
Luis Obispo associated with that area commonly referred to as the Airport Area, as shown on the
shaded areas on the attached map (exclusive of the Margarita Area), shall be governed as per the
following:
(a) No annual property tax increment shall be transferred from the County of
San Luis Obispo to the City of San Luis Obispo subsequent to said annexation; and
(b) All sales taxes accruing from areas within the Airport Area, as defined
above, shall, from the point in time of said annexation, accrue to the City of San Luis
Obispo.
(c) All other future annexations to the City of San Luis Obispo shall be
governed by the existing Countywide Property Tax Exchange agreement entered into
between the City and the County.
Resolution No. (19:
Page 3 ATTACHMFT 2
5. That the City Clerk is authorized and directed to transmit a certified copy of the
resolution to the Executive Officer of the San Luis Obispo Local Agency Formation
Commission,who shall then distribute copies in the mannei prescribed by law.
On motion of seconded by and on
the following roll call vote:
AYES:
NOES:
ABSENT:
the foregoing resolution was passed and adopted this_day of , 1998.
Mayor Allen Settle
ATTEST:
Lee Price, City Clerk
APPROVED:
Jeffrey G. Jorgensen, City Attorney
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City Council Resolution No. (2008 Series) ATTACHMENT 3
A RESOLUTION OF THE COUNCIL OF THE CITY OF SAN LUIS OBISPO
AMENDING RESOLUTION NO. 8864 (1998 SERIES) ESTABLISHING A PROPERTY
TAX EXCHANGE AGREEMENT TO ADDRESS PROPERTY AND SALES TAXES
IN THE AIRPORT AREA AND MARGARITA AREA
WHEREAS, in the case of a jurisdictional change other than a city incorporation or
district formation that will alter the service area or responsibility of a local agency, California
Revenue and Taxation Code (CRTC) Section 99 (a)(1) requires that the amount of property tax
revenue to be exchanged, if any, and the amount of annual tax increment to be exchanged among
the affected local agencies shall be determined by negotiation;and
WHEREAS, when a city is involved, the negotiations are conducted between the city
council and the board of supervisors of the county; and
WHEREAS, the City of San Luis Obispo (City) and the County of San Luis Obispo
(County) jointly established a Property Tax Exchange Agreement (Agreement) for LAFCO
Applications numbers 53 and 52 and the rest of the unincorporated Airport Area by City
Resolution No. 8864 (1998 Series) adopted concurrently by the County of San Luis Obispo
Resolution No. 98-380. This Agreement followed a previously adopted Joint Resolution No. 01-
96, dated April 25, 1996, establishing a countywide policy for property tax exchange upon
annexation(County Resolution No. 96-158, dated April 23, 1996); and
WHEREAS, the City and the County recognized there were significant existing sales tax
revenues in the unincorporated area at the time of approving the Agreement, and agreed that it
would be fiscally responsible to plan for annexations to the City to achieve the planning goals
and policies of both agencies for the benefit of the greater San Luis Obispo area;and
WHEREAS, the Agreement anticipated the future annexation of the Airport Area by the
City and defined the exchange of revenues as follows: (a) No annual property tax increment shall
be transferred from the County to the City subsequent to said annexation; and (b) All sales tax
accruing from areas within the Airport Area, shall, from the point in time of said annexation,
accrue to the City; and (c) All future annexations to the City shall be governed by the existing
Countywide Property Tax Exchange Agreement entered into between the City and the County;
and
WHEREAS, the City acknowledges that the County is facing significant fiscal
challenges (largely caused by the State of California's growing budget deficit), which have
emerged recently; and
WHEREAS, the City and County jointly acknowledge that demand for City services
from the properties to be annexed will increase over time as area businesses expand and
undeveloped properties develop. Both entities therefore acknowledge that a phase-in period of
five years for the full transfer of sales tax will be compatible with the parallel growth of City
services and this amended agreement will not cause a fiscal hardship for the City; and
WHEREAS, the City would like to continue with the collaborative spirit of the existing
Agreement and is willing to amend Resolution No. 8864 (1998 Series) in order to create an
Resolution No. (2008 Series) ATTACHMENT 3Page 2
Amended Agreement that modifies some of the terms of the existing Agreement as it relates to
the contemplated annexations of the Airport Area to the City for a limited duration subject to the
terms set forth in this Amended Agreement while retaining and abiding by the essential
principles of the existing Agreement; and
WHEREAS, additional negotiations have taken place concerning this Amended
Agreement between the County and the City pursuant to CRTC Section 99(a)(1), for the
jurisdictional changes designated as Annexation 77 to the City (Margarita Area) and Annexation
77 to the City (Airport Area); and
WHEREAS, CRTC Section 99(b)(6)requires that each local agency, upon completion of
negotiations, adopt resolutions whereby said local agencies agree to accept the negotiated
exchange of property tax revenues, if any, and annual tax increment and requires that each local
agency transmit a copy of each such resolution to the Executive Officer of the Local Agency
Formation Commission (LAFCO); and
WHEREAS, no later than the date on which the certificate of completion of the
jurisdictional change is recorded with the County Recorder, the Executive Officer of LAFCO
shall notify the County Auditor of the exchange of property tax revenues by transmitting a copy
of said resolution to the County Auditor, and the County Auditor shall thereafter make the
appropriate adjustments as required by law; and
WHEREAS, the negotiating parties of David Edge, County Administrative Officer of the
County of San Luis Obispo, and Ken Hampian, City Administrative Officer of the City of San
Luis Obispo, have negotiated this amended Agreement between their respective agencies as
hereinafter set forth; and
WHEREAS, it is in the public interest that such amended negotiated exchange of taxes
be consummated.
NOW THEREFORE, BE IT RESOLVED by the Council of the City of San Luis
Obispo that it approves an Amended Agreement as follows:
1. Recitals. The recitals set forth above are true, correct, and valid and are
incorporated herein by reference.
2. Parties. The parties to this Amended Agreement are the City of San Luis Obispo
and the County of San Luis Obispo.
3. Subject Property. The property subject to this Amended Agreement is described
more particularly in Exhibit 1 (Airport Area) and Exhibit 2 (Margarita Area) to this Resolution
and they are incorporated herein by reference.
a. Property Tax Areas. The County will facilitate the establishment of two
separate tax rate areas, one for the Margarita Area and one for the Airport Area.
i
Resolution No. (2008 Series)
Page ATTACHMENT 3
b. Phased Annexation of the Airport Area. Exhibit 1 identifies two phases
of land proposed for annexation into the Airport Area, identified as Phase 1A and Phase I.B.
Phase 1A includes approximately 375 acres of various properties comprised of multiple land
uses including: industrial, commercial, agriculture, open space, a mobile home park, recreation,
and public facilities. Phase 1A of the Airport Area annexation is presently being considered for
annexation by LAFCO and is subject to the full term of this agreement. Phase 1B includes
approximately 210 acres of various properties comprised of multiple land uses and a water
service provider, the Fiero Lane Mutual Water Company. Annexation of all or portions of Phase
1B is expected to be initiated in 2008 and completed in 2009. If the City completes an
application to LAFCO for annexation of all or portions of Phase 1B during the term of this
Amended Agreement, the agreement terms will apply for the remaining term of this agreement
as described in Section 7 below.
4. Term. The term of this Amended Agreement shall be five years from the date of
annexation of Subject Property to the City but in no event will it continue past April 1, 2015,
when Measure Y expires.
5. Sales Tax Rate. The applicable sales tax rate used for this Amended Agreement
shall be the effective County sales tax rate in effect during the term of this Amended Agreement,
which is'currently one-percent (including State backfill revenues under the revenue sharing plan
commonly known as the "Triple Flip."). If the effective rate changes during the term of this
Amended Agreement, the applicable sales tax rate will be the new rate. Accordingly, this
Amended Agreement does not apply,to the half a percent (half-cent) sales tax that the City
collects pursuant to Measure Y which sunsets in 2015.
6. Phased Remittance of Sales Tax. The City will receive all of the one-percent
sales tax collected in the Airport Area Phase IA during the term of this Amended Agreement.
The City on a quarterly basis, and within 30 days of receiving sales tax information from its sales
tax advisors on sales tax revenues generated from Airport Area Phase 1A will remit to the
County a phased portion of the one-percent sales tax collected in this area over the five-year term
of this Amended Agreement, beginning at 100% of the one-percent sales tax collected in year
one, decreasing by 20% each year, and ending with 20% of the one-percent sales tax collected in
year five. At year six and thereafter all of the sales tax will be retained by the City.
7. Additional Airport Area Annexations. Should the City annex additional
Airport Area Property during the term of this Amended Agreement, it would also be subject to
the same phased remittance of sales tax as described above, with the phasing term beginning
with the date of subsequent annexations.
8. 1 Method of Payment. The City will pay the County quarterly and in arrears
within 30 days from the time that it has knowledge of the amount of sales tax collected in the
Airport Area.
9. Property Tax Allocations. Property tax allocations in this area shall remain
unchanged and shall continue pursuant to existing agreements between the City and County. In
summary, the County will continue to keep its existing percent allocation of all current and
future property tax revenues in the Airport Area; and the County will keep its existing percent
G7
Resolution No. (2008 Series) ATTACHVIENIT 3
Page 4
allocation of current property tax revenues in the Margarita Area; the County will receive 66% of
the future property tax increment and the City 34% of the County's future property tax increment
in the Margarita Area.
10. Auditor Adjustments. Upon receipt of a certified copy of this Resolution and a
copy of the recorded certificate of completion, the County Auditor shall make the appropriate
adjustments to property tax revenues and annual tax increments as set forth above.
11. All Other Agreement Terms Remain in Effect The provisions of the
Agreement, as set forth in City Resolution No. 8864 (1998 Series) and County Resolution No.
98-380 shall remain in full force in effect except as specifically modified by the terms of this
Amended Agreement.
12. Certified Copy of Amended Agreement. The City Clerk is authorized and
directed to transmit a certified copy of this resolution to the Executive Officer of LAFCO, who
shall then distribute copies in the manner prescribed by law.
On a motion of seconded by and on the
following roll call vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this on February 12, 2008.
Mayor David F. Romero
ATTEST:
Audrey Hooper, City Clerk
APPROVED:
Yonlihin Lowell, City Attorney
ATTACHMENT 3
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PARCELNUMBERS.xls ATTACmm!FaaT 3
AIRPORT/MARGARITA AREA ANNEXATION PARCEL:
APN# Total Ac�ea e
Airport Area.Parcels
076-352-022 1.55
076-352-021 2.08
076-361-024 10.10
076-361-025 119.11
076-361-018 10.24
076-361-017 10.19
076-361-022 19.77
076-361-023 10.01
076-411-033 2.77
076-351-034 0.23
076-351-043 19.68
076-381-002 5.31
076-353-006 0.13
076-353-012 3.51
076-353-004 0.09
076-353-005 0.13
076-353-003 0.12
076-353-007 0.10
076-353-008 0.07
076-411-035 2.64
076411-008 6.01
076-353-002 0.08
076-353-009 0.16
076-353-001 0.15
076-353-010 0.29
076-411-044 3.70
076-411-036 4.98
076-352-002 5.99
076-352-056 3.59
076-352-014 11.18
076-411-045 2.60
076-352-029 1.80
076-352-028 1.87
076-352-003 1.21
076-352-042 2.64
076-352-050 . 3.50
076-352-011 0.15
076-352-017 2.60
076-352-025 7.07
076-352-026 2.06
076-352-037 2.25
076-352-060 3.06
076=352-034 6.17
076-352-035 7.29
076-352-036 7.29
076-071-012 0.53
Page 1 of 2
PARCELNUMBERS.xIs ATTLA ?u_.__.,
AIRPORT/MARGARITA AREA ANNEXATION PARCEL:
APN# Total Acreage
076-352-051 4.46
076-352-045 0.68
076-071-013 2.35
076-352-044 0.56
076-352-043 0.53
076-352-007 1.00
076-352-046 0.51
076-071-017 11.01
076-381-016 12.72
076-381-015 0.09
076-381-009 1.28
076-381-014 8.93
076-381-020 6.63
076-351-038 10.54
Margarita Area Parcels
076-391-005 158.97
076-391-006 1.99
076-391-007 30.83
076-341-012 18.87
076-341-014 19.49
076-341-015 19.30
Total 616.79
Page 2 of 2