Public Works Staff Report Prepared: June 24, 2014 Subject: Public Hearing for Approving the Amended Assessment Engineer s Report, Conducting a Special

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1 Mammoth Lakes Town Council Agenda Action Sheet Agenda Item # ~ Council Meeting Date: July 2, 2014 Date Prepared: June 24, 2014 (?~P~j() io~ -1- O I Prepared by: Grady Dutton, Public Works Dire~~~ Title: Benefit Assessment District (Mammoth View) Agenda: Public Hearing Recommended Motion: Adopt the Resolution Approving an amended Engineer s Report. Adopt the Resolution Declaring the results of the Assessment Ballot Tabulation, Forming Benefit Assessment District No (Mammoth View), Ordering Maintenance Work therein, Confirming the diagram and assessment and Providing for the levy of an annual assessment therein. Background Information: The Mammoth View Project, expected to begin construction in 2015, and the surrounding area will have sidewalks, landscaping, streetlights, and access to local transit. The project reconstructs Viewpoint Road, which serves the Viewpoint Condominiums and is mostly within CalTrans right of way. The project is in keeping with the 2007 General Plan s desire to create and facilitate pedestrian oriented activity along major streets. Council provided direction to staff at a previous meeting to work with CalTrans to relinquish Viewpoint Road and create an assessment district to provide for maintenance of the improvements. It has been the Town s policy not to accept new streets without a funding source for maintenance. The improvements will be constructed in phases, including reconstruction of Viewpoint Road, undergrounding of utilities with PUC Rule 20a and 20b Tariff rules, construction of transit stop improvements and pedestrian improvements along Main Street, Mountain Boulevard and Alpine Circle. Assessments would be collected only from properties that have special benefits from the construction of the public infrastructure. On May 2, 2014, the Town Council approved the Preliminary Engineer s Report and set the Public Hearing for July 2. Funds Available: N A Reviewed by:?t~ rown Manager Town Attorney Finance ~~blic Works Planning Town Vision I Priority: The recommended action provides financing for maintenance of public improvements. 1

2 Public Works Staff Report Prepared: June 24, 2014 Subject: Public Hearing for Approving the Amended Assessment Engineer s Report, Conducting a Special Election, Formation of Benefit Assessment District (Mammoth View) and Authorizing the Levy of Annual Assessments in the Benefit Assessment District. Prepared by: Grady Dutton, Public Works Director RECOMMENDATION: After conducting a Public Hearing, Adopt the Resolution Approving an amended Engineer s Report. Next, direct staff to tally the results of the Assessment Balloting. So long as the results of the balloting does not indicate a majority protest, staff further recommends the Town Council Adopt the Resolution Declaring the results of the Assessment Ballot Tabulation, Forming Benefit Assessment District No (Mammoth View), Ordering Maintenance Work therein, Confirming the diagram and assessment and Providing for the levy of an annual assessment therein. CONSIDERATION OF THE TOWN S VISION. TOWN COUNCIL PRIORITIES, AND MANDATES: The proposed action is not legally mandated. The proposed action relates to the following Town Council priorities. This item will facilitate the development of the Mammoth View Project which will increase revenue generation through added TOT collection. The proposed action meets the following aspect(s) of the Town s Vision Providing maintenance of local streets for access, sidewalks, and pedestrian infrastructure is consistent with the 2007 General Plan and the overall goal of providing high quality well maintained infrastructure to provide pedestrian friendly accessibility to de-emphasize the automobile. BACKGROUND: The Mammoth View Project, expected to begin construction in May 2015, and the surrounding area will have sidewalks, landscaping, streetlights, and access to local transit. The project will reconstruct Viewpoint Road, which serves the existing Viewpoint Condominiums and is mostly within CalTrans right of way. The project is in keeping with the 2007 General Plan s desire to create and facilitate pedestrian oriented activity along major streets. Council provided direction to staff at a previous meeting to work with CalTrans to relinquish Viewpoint Road and create an assessment district to provide for maintenance 2

3 of the improvements. It has been the Town s policy not to accept new streets without a funding source for maintenance. The improvements will be constructed in phases, including reconstruction of Viewpoint Road, undergrounding of utilities with Rule 20a and 20b Tariff rules, and construction of transit stop improvements and pedestrian improvements along Main Street, Mountain Boulevard and Alpine Circle. Assessments would be collected only from properties that have special benefits from the construction of the public infrastructure. On April 2, 2014, the Town Council initiated proceedings for the formation of this District and ordered the preparation of an Engineer s Report. On May 2, 2014, the Town Council approved the Preliminary Engineer s Report, ordered the initiation of the Ballot Procedures and set the Public Hearing for July 2, Staff has met with the Viewpoint Condominium Manager and Mammoth View Developer several times regarding the formation of the district and have met with the Viewpoint Condominium Homeowners on June 7 after the draft Engineer s Report was prepared. ANALYSIS! DISCUSSION: Construction of improvements brings with it increased maintenance costs due to new landscaping, paved areas, streetlights, snow removal, and trucking of snow. Creation of a Benefit Assessment District has the following advantages: Provides for consistent and uniform maintenance. Provides for economy of scale for work. Provides for assessments based on benefit. Provides for funding collected through property taxes. Provides for public comment annually at a public hearing. At this time the Town of Mammoth Lakes proposes to form an assessment district and authorize the levy of annual assessments within a special assessment district pursuant to the terms and provisions of the Benefit Assessment Act of 1982, being Division 2, Part 1 of the California Government Code of the State of California (the 1982 Act ), Article XIIID of the Constitution of the State of California ( Article XIIID ) and the Proposition 218 Omnibus Implementation Act (Government Code Section and following) (the Implementation Act ) (the 1982 Act, Article XIIID and the Implementation Act are referred to collectively as the Assessment Law ), in what is known and designated as the Mammoth View Benefit Assessment District No (the Maintenance District ). 3

4 The public interest and convenience requires, and the Town does propose at this time to form the district after holding a special election regarding levying of annual assessments. Those assessments will provide financing for maintenance of certain improvements to generally include: Viewpoint Road Emergency access Snow management (sidewalk snow melting, snow removal and snow hauling) Summer sidewalk sweeping Curb/ gutter/sidewalk/driveways Hardscapes Landscaping Street lights Banner maintenance Recommendations and Order of Proceedings for Public Hearing and Subsequent Actions: 1. Opening remarks regarding Public Hearing. 2. Open the Public Hearing. 3. Staff Report. 4. Questions and comments from the Public. 5. Close the Public Hearing. At this point no further ballots are to be accepted. 6. Direct staff to tally the assessment ballots. 7. Announcement of the results. 8. If there is no majority protest, the Council may proceed with the final actions for the District. 9. Adopt the Resolution Approving an amended Engineer s Report. 10. Adopt the Resolution Declaring the results of the Assessment Ballot Tabulation, Forming Benefit Assessment District No (Mammoth View), Ordering Maintenance Work therein, Confirming the diagram and assessment and Providing for the levy of an annual assessment therein. This Procedure is further defined in Exhibit A Attached. If the results show a majority protest against the levy of assessments, the Town Council should direct staff to prepare a resolution declaring the results of the assessment balloting and ordering cessation of procedures to form the District. 4

5 FINANCIAL CONSIDERATIONS: The formation of the Assessment District and the levy of annual assessments will provide funds for the maintenance of the improvements and other activities as described. It should be noted there will be a General Benefit related to a portion of the maintenance that will not be assessed to owners within the District. This General Benefit can be described as a benefit to the public at large due to the activities of the district. The General Benefit component is estimated in the Engineer s Report and includes such items as a small portion of Viewpoint Road and other Emergency access and a small portion of the pedestrian access component. The Engineer s Report identifies that share as approximately 2.52% of the total. The State reimburses the Town approximately half the snow removal costs each year which will cover this amount. The Engineer s Report indicates the Maximum Assessment for all 56 parcels within the Viewpoint Condominiums is $10,550, with an Actual Assessment proposed for Fiscal Year 2014/15 of $6,090. This equates to $ per unit. The Engineer s Report indicates the Maximum Assessment for 55 Mammoth View Parcels (Summit Properties and Basecamp Properties) is $21,814, with an Actual Assessment proposed for Fiscal Year 2014/15 of $12,593. The per parcel amounts are shown in the Engineer s Report as they vary depending on use type and benefits received. ENVIRONMENTAL CONSIDERATIONS: Construction of the improvements that will be maintained by the formation of this district were included in the Mitigated Negative Declaration adopted by the Planning Commission The formation of a Benefit Assessment District as a mechanism for funding maintenance is Categorically Exempt per section c 3 of the California Environmental Quality Act LEGAL CONSIDERATIONS: None identified at this time. Attachments: Resolution 14- Resolution 14- Approving Amended Engineer s Report Declaring Results of Ballot Tabulation Amended Engineer s Report Exhibit A: Order of Procedure 5

6 RESOLUTION NO. 14- A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA, APPROVING AN AMENDED ASSESSMENT ENGINEER S REPORT FOR THE FORMATION OF THE TOWN OF MAMMOTH LAKES BENEFIT ASSESSMENT DISTRICT NO (MAMMOTH VIEW) WHEREAS, the Town Council, of the Town of Mammoth Lakes, did by previous Resolution approve an Assessment Engineer s Report for the formation of a special assessment district, known and designated as Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) ( District ) in accordance with the Benefit Assessment Act of 1982 (Division 2, Part 1 of the California Government Code of the State of California), Article XIIID Section 4 of the Constitution of the State of California, and the Proposition 218 Omnibus Implementation Act (California Government Code section et seq.); and, WHEREAS, prior to the public hearing an Amended Assessment Engineer s Report has been filed with the Town Clerk, which made revisions to the information set forth in the Assessment Engineer s Report previously approved May 7, 2014; and, WHEREAS, the revisions to the Assessment Engineer s Report do not increase the amount assessed to any parcel of land within the District; and, WHEREAS, the Town Council has carefully examined and reviewed the Amended Assessment Engineer s Report as presented and is satisfied with the formation, each and all of the budget items and documents as set forth therein, and is satisfied that the assessment amounts have been spread in accordance with the special benefit received from the improvements, operation, maintenance, and services within the District as set forth in said Amended Assessment Engineer s Report. NOW, THEREFORE, the Town Council of the Town of Mammoth Lakes, DOES HEREBY RESOLVE as follows: 1. The above recitals are all true and correct. 6

7 Resolution No. 14- Page 2 2. The Amended Assessment Engineer s Report as presented, consisting of the following: a description of the improvements and services, the estimated costs to pay for the maintenance and servicing of the improvements, a diagram of the District, and the District s assessment roll containing the Fiscal Year 2014/15 assessment amount for each assessor s parcel within the District, is hereby approved and ordered to be filed in the office of the Town Clerk as a permanent record and to remain open for public inspection. 3. This Resolution shall take effect upon its adoption. APPROVED AND ADOPTED this 2nd day of July, ATTEST: JO BACON, Mayor JAMIE GRAY, Town Clerk 7

8 RESOLUTION NO. 14- A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA, DECLARING THE RESULTS OF THE ASSESSMENT BALLOT TABULATION, FORMING THE TOWN OF MAMMOTH LAKES BENEFIT ASSESSMENT DISTRICT NO (MAMMOTH VIEW), ORDERING MAINTENANCE WORK THEREIN, CONFIRMING THE DIAGRAM AND ASSESSMENT, AND PROVIDING FOR THE LEVY OF AN ANNUAL ASSESSMENT THEREIN WHEREAS, the Town Council of the Town of Mammoth Lakes on April 2, 2014, has by previous Resolution No , initiated proceedings for the formation and for the levy and collection of annual assessments within an assessment district in accordance with the Benefit Assessment Act of 1982 (Division 2, Part 1 of the California Government Code of the State of California) ( 1982 Act ), Article XIIID, Section 4 of the Constitution of the State of California ( Article XIIID ) and the Proposition 218 Omnibus Implementation Act (California Government Code section et seq.) ( Proposition 218 ) (the 1982 Act, Article XIIID, and Proposition 218 are collectively referred to as the Assessment Law ); and, WHEREAS, said assessment district shall be known and designated as the Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) ( District ); and, WHEREAS, the Town Council did order and subsequently receive an Assessment Engineer s Report prepared by NBS prepared in accordance with the Assessment Law; and, WHEREAS, prior to the public hearing an Amended Assessment Engineer s Report was filed with the Town Clerk, which made various revisions to the information set forth in the Assessment Engineer s Report that did not increase the amount assessed to any parcel of land within the District; and, WHEREAS, the Amended Assessment Engineer s Report has been made a part of the record of these proceedings and is on file in the office of the Town Clerk of the Town; and, 8

9 WHEREAS, on May 7, 2014, by Resolution No , the Town Council (a) set the time and place for conducting a public hearing for the purpose of hearing protests to the proposed maintenance and servicing of the improvements and the assessments proposed to be levied on land within the District and (b) ordered that the record owner of each parcel proposed to be assessed have the right to submit an assessment ballot in favor of or in opposition to the assessment proposed to be levied on such parcel; and, WHEREAS, notices of such hearing, accompanied by assessment ballot materials, were regularly mailed to each such record owner in the time, form and manner required by the Assessment Law, a full hearing has been given, and at this time all assessment ballots submitted and not withdrawn pursuant to the Assessment Law have been tabulated, all in the manner provided by the Assessment Law; and, WHEREAS, a Certificate of Tabulation Official and Statement of Assessment Ballots Submitted has been prepared and submitted to this Town Council, a copy of which is attached as Exhibit A hereto and incorporated herein by this reference, which reflects the results of the tabulation of the assessment ballots submitted and not withdrawn; and, WHEREAS, by previous Resolution the Town Council approved the Amended Assessment Engineer s Report and is now satisfied with the assessments and all matters contained in the Amended Assessment Engineer s Report as submitted. NOW, THEREFORE, the Town Council of the Town of Mammoth Lakes, DOES HEREBY RESOLVE as follows: 1. The above recitals are all true and correct. 2. The Town Council hereby finds and determines that the procedures for the consideration of the formation and the levy of annual assessments have been undertaken in accordance with the Assessment Law. 3. Assessment ballots were mailed, as required by the Assessment Law, to the record owners of all properties proposed to be assessed within the District. The assessment 9

10 ballots that were completed and received by the Town Clerk, prior to the close of the Public Hearing, have been tabulated in accordance with the procedures established under the Assessment Law and the results of such tabulation have been submitted to this Town Council. 4. This Town Council hereby finds that the assessment ballots submitted in favor of the levy of assessments exceed the assessment ballots submitted in opposition to such levy as weighted in accordance with the Assessment Law. Therefore, no majority protest to the levy of assessments within the District has been found to exist. 5. The Town Council hereby orders the formation of the District. 6. Based upon the Amended Assessment Engineer s Report and the testimony and other evidence presented at the Public Hearing, the Town Council hereby makes the following determinations regarding the assessments to be levied for Fiscal Year 2014/1 5. Assessments will be levied to pay for the estimated costs to maintain and service all the improvements ultimately to be installed within the District: a. The proportionate special benefit derived by each assessable parcel has been determined in relationship to the entirety of the cost of the operations and maintenance expenses. b. The assessments do not exceed the reasonable cost of the proportional special benefit conferred on each parcel. c. Only special benefits have been assessed, and the general benefits have been separated from the special benefits. 7. The assessments for the District contained in the Amended Assessment Engineer s Report for Fiscal Year 2014/15 are hereby confirmed and levied upon the respective lots or parcels within the District as set forth in said Amended Assessment Engineer s Report. Subsequent annual assessments, in amounts not to exceed an established maximum annual assessment may be confirmed and levied without further 10

11 assessment ballot proceedings pursuant to the Assessment Law. Each fiscal year beginning Fiscal Year 2015/16, the maximum amount of each assessment shall be increased by the lesser of 2.00% or the annual calendar year percentage change in the Consumer Price Index published by the U.S. Bureau of Labor Statistics for all Urban Consumers in the Los Angeles- Riverside-Orange County Area without further compliance with the assessment ballot procedures required under the Assessment Law. 8. The public interest and convenience requires and this legislative body does hereby order the maintenance work to be made and performed as set forth in the Amended Assessment Engineer s Report. 9. The diagram and assessment shall be filed in the office of the Town Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection. 10. The Town Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. 11. After the filing of the diagram and assessment, the County Auditor shall enter onto the County assessment roll opposite each lot or parcel of land, the amount assessed thereon as shown in the assessment. 12. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of County taxes shall apply to the collection of the assessments. 13. The assessments as above confirmed and levied for these proceedings will provide revenue to finance the maintenance of authorized improvements in the fiscal year commencing July 1,2014 and ending June 30, This Resolution shall take effect upon its adoption. 11

12 APPROVED AND ADOPTED this 2nd day of July, JO BACON, Mayor ATTEST: JAMIE GRAY, Town Clerk 12

13 EXHIBIT A Certificate of Tabulation Official and Statement of Assessment Ballots Submitted The undersigned, the duly authorized tabulation official appointed by the Town Council of the Town of Mammoth Lakes, DOES HEREBY CERTIFY that pursuant to the provisions of Article XIIID of the Constitution of the State of California and the Proposition 218 Omnibus Implementation Act (Government Code Section and following), I did tabulate the assessment ballots timely submitted, and not withdrawn, in the assessment ballot proceedings pertaining to the Town of Mammoth Lakes Benefit Assessment District No (Mammoth View). I FURTHER CERTIFY that this Statement of Assessment Ballots Received shows the assessment ballots submitted, and not withdrawn, in favor of the proposed assessment and the assessment ballots submitted, and not withdrawn, in opposition to the proposed assessment, each total weighted according to the financial obligation of the affected properties for which the assessment ballots were submitted. Total assessment ballots distributed 57 Total number of ballots submitted and not withdrawn Total assessment amount of ballots submitted and not withdrawn Assessment ballots submitted, and not withdrawn, in favor of the proposed assessment Weighted value of assessment ballots submitted, and not withdrawn, in favor of the proposed assessment % total assessment amount returned in favor of the proposed assessment Assessment ballots submitted, and not withdrawn, in opposition to the proposed assessment Weighted value of assessment ballots submitted, and not with drawn, in opposition to the proposed assessment % total assessment amount returned in opposition to the proposed assessment This certification is executed this 2nd day of July, 2014 in Mammoth Lakes, California. By: Title: 13

14 ThNBS helping communities fund tomorrow Benefit Assessment District No (Mammoth View) Amended Engineer s Report Town of Mammoth Lakes Juiy 2, 2014 Main Office Temecula Parkway, Suite 100 Temecula, CA Toll free: Regional Office 870 Market Street, Suite 1223 San Francisco, CA Toll free:

15 TABLE OF CONTENTS 1. ENGINEER S LETTER INTRODUCTION Background of District Reason for the Assessment Process for Establishing the Assessment PLANS AND SPECIFICATIONS Description of the Boundaries of the District Description of the District Maintenance Activities ESTIMATE OF COSTS Cost Estimate Budget Definitions of Budget Items SPECIALANDGENERAL BENEFIT Introduction Identification of Benefit Separation of General Benefit Quantification of General Benefit Apportioning of Special Benefit METHOD ASSESSMENT Assessment Budget Method of Assessment Spread Cost of Living Inflator SPECIAL BENEFIT POINT ASSIGNMENT ASSESSMENT DIAGRAM ASSESSMENT ROLL REFERENCES

16 1. ENGINEER S LETTER On April 2, 2014, the Town Council of the Town of Mammoth Lakes, State of California, adopted Resolution No , a Resolution Initiating Proceedings for the Formation of a Benefit Assessment District, the Levy of Annual Assessments therein, and Ordering the Preparation of an Assessment Engineer s Report ( Resolution Initiating Proceedings ), in connection with the formation of the assessment district known and designated as Benefit Assessment District No (Mammoth View), ( District ). The Resolution Initiating Proceedings directed NBS to prepare and file an Engineer s Report in connection with the formation proceedings for the District. This Engineer s Report includes the reason for the assessment, identifies the parcels upon which the assessment is imposed, and presents a basis upon which the assessment is to be calculated. The following assessment is authorized in order to pay the estimated costs of the maintenance and service of the District improvements, as well as annual administrative costs to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the maximum and actual District assessment: Description Maximum Amount Actual Amount 2014/15 District Assessment: Direct Maintenance Costs $42, $21, Administration Costs 5, , Operating Reserve Fund Contribution Less: District Contributions (14,678.00) (7,339.00) Rounding(1) Total 201 4/15 District Assessment $32, $18, Total Special Benefit Points /15 Allowable Assessment per $57 23 Special Benefit Point (1) Rounding is a result of rounding each parcel s assessment to two decimal places. In making the assessments contained herein pursuant to the Benefit Assessment District Act of 1982, Article XIIID of the Constitution of the State of California and the Proposition 218 Omnibus Implementation Act (collectively referred to as the Assessment Law ): 1. I identified all parcels which will have a special benefit conferred upon them from the maintenance of improvements described in Section 3.2 to this Engineer s Report (the Specially Benefited Parcels ). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in Section 8 of this Engineer s Report. 2. I have assessed the costs and expenses to maintain the improvements upon the Specially Benefited Parcels. In making such assessment: a. The proportionate special benefit derived by each Specially Benefited Parcel from the maintenance of the improvements was determined in relationship to the entirety of the maintenance costs; Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

17 b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the maintenance of the improvements; and c. Any general benefits from the maintenance of the improvements have been separated from the special benefits and only special benefits have been assessed. I, the undersigned, respectfully submit the enclosed Engineer s Report and, to the best of my knowledge, information and belief, the Engineer s Report, Assessments, and the Assessment Diagram herein have been prepared and computed in accordance with the order of the Town Council of the Town of Mammoth Lakes and the Assessment Law. Assessment Engineer Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

18 2. INTRODUCTION 2.1. Background of District The Mammoth View project is a 5.51 acre development project located within the Town s mixed lodging residential area along Main Street. The project consists of 24 townhouse condominium units, 28 condominium cabin units, and a 54-room hotel that includes a restaurant and spa open to the public. In addition to the residential units, the Mammoth View project also includes a number of guest amenities throughout the project site, including an outdoor pool and hot tub, fire pits, picnic areas, and other outdoor spaces. The hotel and 12 of the townhouse condominium units are accessed from Alpine Circle and Mountain Boulevard. The other 12 townhouse condominium units and 28 condominium cabin units are accessed from Viewpoint Road. Also included within the District boundaries, are the Viewpoint condominiums. The Viewpoint condominiums include 56 condominium units and various guest amenities. These properties are accessed from Viewpoint Road. As part of the Mammoth View construction project, several improvements will be provided that will provide benefit to the Mammoth View properties and the Viewpoint condominiums. Improvements include the reconstruction of Viewpoint Road and various pedestrian improvements. Once completed, annual maintenance of the improvements will need to be provided for the new improvements as well as the proposed Viewpoint Condominium s emergency access area. In order to fund and provide for an ongoing and a uniform level of maintenance and servicing, the formation of an assessment district is considered. The assessment district will authorize the levy and collection of assessments from benefitting properties within the proposed area. Should benefitting property owners and the Town Council approve the formation of an assessment district, the levy and collection of assessments would begin fiscal year 2014/15. It is anticipated that maintenance and servicing of the District improvements will not commence until January As part of the assessment district formation process, this Engineer s Report has been prepared to support the formation proceedings for Benefit Assessment District No (Mammoth View) ( District ) Reason for the Assessment Approval of the assessment covered by this Engineer s Report will generate the annual assessment revenue necessary to provide for the ongoing year round maintenance of the District improvements more fully described in Section 3.2. District maintenance activities may include but are not limited to, all of the following: maintenance of Viewpoint Road and the emergency access area, including the emergency access area traffic control management device (e.g., gate), snow management, including the melting, removal, and hauling, summer sidewalk sweeping, hardscape and landscape maintenance, streetlights, monument and directional sign maintenance, banner maintenance, and the upkeep, repair, removal or replacement of all or any part of any improvement. The District services include all necessary service, operations and administration required to keep the District improvements in an operational and satisfactory condition. The continued maintenance and servicing of the District improvements shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District Process for Establishing the Assessment The Town cannot form the District and establish assessments without complying with the procedures specified in Article XIIID and Proposition 218. In November 1996, the voters in the State of California added Article XIIID to the California Constitution imposing, among other requirements, the necessity for Benefit Assessment District No Town of Mammoth Lakes 2-1 Prepared by NBS July 2,

19 the Town to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted, the opportunity to express their support for, or opposition to, the proposed assessment. The basic steps of the assessment ballot procedure are outlined below. The Town must prepare a Notice of Public Hearing ( Notice ), which describes, along with other mandated information, the reason for the proposed assessments and provide a date, time and location of a public hearing to be held on the matter. The Town must also prepare an assessment ballot, which clearly gives the property owner the ability to sign and execute their assessment ballot either in favor of, or in opposition to, the proposed assessment. The Notice and assessment ballot are mailed to each affected property owner within the District a minimum of 45 days prior to the public hearing date as shown in the Notice. The Town may also hold community meetings with the property owners to discuss the issues facing the District and to answer property owner questions directly. After the Notice and assessment ballot are mailed, property owners are given until the close of the public hearing, as stated in the Notice, to return their signed and executed assessment ballot. During the public hearing, property owners are given the opportunity to address the Town Council and ask questions or voice their concerns. After the public hearing, the returned assessment ballots received prior to the close of the public hearing are tabulated, weighted by the proposed assessment amount on each property and the results are announced by the Town Council. Article XlllD provides that if, as a result of the assessment ballot proceeding, a majority protest is found to exist, the Town Council shall not have the authority to enact the assessments as proposed. A majority protest exists if the assessments represented by ballots submitted in opposition exceed those submitted in favor of the assessment. All returned ballots are tabulated and weighted according to the financial obligation of each particular parcel. If there is no majority protest as described above, the Town Council may approve the District formation and assessments. Benefit Assessment District No Town of Mammoth Lakes 2-2 Prepared by NBS July 2,

20 3. PLANS AND SPECIFICATIONS The District will provide for the ongoing maintenance, servicing, and administration of road, emergency access area, and sidewalk improvements all located within the public right-of-way and dedicated easements or the emergency access area within the boundaries of the District. The Mammoth View project developer and the Town will fund and construct the District improvements to be maintained Description of the Boundaries of the District The District is located within the boundaries of the Town. The District is generally bounded by Main Street on the south, on the northeast by Alpine Circle, on the east by Mountain Boulevard and on the west near Minaret Road. The District boundaries include the Mammoth View project and the Viewpoint condominiums, as well as the public improvements including Viewpoint Road, the emergency access area, and a portion of the Main Street sidewalks. The District will not provide maintenance and service activities to improvements located outside of the District boundaries. Section 8 of this Engineer s Report provides an assessment diagram that more fully provides a description of the parcels within the District s boundaries Description of the District Maintenance Activities The improvements maintained by the District include Viewpoint Road, the Viewpoint condominium emergency access area located to the north of the Viewpoint condominiums, sidewalks fronting the District along Main Street, Mountain Boulevard, and Alpine Circle, and appurtenant facilities located throughout the District, which are of direct and special benefit to the parcels within the District. The District improvements are located within the street public right-of-ways and dedicated public easements or the emergency access area which are all within the boundaries of the District. The District maintenance activities may include but are not limited to, all of the following: maintenance of Viewpoint Road and the emergency access area, including the emergency access area traffic control management device (e.g., gate), snow management, including the melting, removal, and hauling, summer sidewalk sweeping, hardscape and landscape maintenance, street lights, monument and directional sign maintenance, banner maintenance, and the upkeep, repair, removal or replacement of all or any part of any improvement. The District services include all necessary service, operations and administration required to keep the District improvements in an operational and satisfactory condition. Services provided include all necessary service, operations and administration required to keep the improvements in an operational and satisfactory condition. The District maintenance and services shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District. Benefit Assessment District No Town of Mammoth Lakes 3-1 Prepared by NBS July 2,

21 4. ESTIMATE OF COSTS The estimated costs of maintenance, servicing and administration of the District improvements as described in Section 3 are outlined below. Each year, as part of the District assessment levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year Cost Estimate Budget The Fiscal Year 2014/15 estimated maximum and actual cost budget, from July 1, 2014 through June 30, 2015 for the maintenance, servicing and administration of the District improvements is shown in the following table. It is anticipated that maintenance and servicing of the District improvements will not commence until January / /15 Description Maximum Cost Estimate Actual Cost Estimate Direct Maintenance Costs Snow Management $30, $15, Summer Sidewalk Sweeping 1, Landscape Maintenance and Supplies 1, Street Maintenance 3, , Sealing Accrual 2, , Asphalt Accrual 3, , Subtotal Direct Maintenance Costs $42, $21, Administration Costs Administration Fee Subtotal Administration Costs Subtotal of Direct Maintenance and Administration Costs Operating Reserve Fund Contribution $5, $5, $47, $0.00 $5, $5, $26, $0.00 Total 2014/15 Cost Estimate Budget $47, $26, Definitions of Budget Items Snow Management: Includes the clearing and hauling of snow from annual snow management budget based upon a 200 inch snow year. the District improvements. The Summer Sidewalk Sweering: months. Includes sweeping of the sidewalk improvements during the summer Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

22 Landscape Maintenance and Supplies: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping as necessary. Street Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain the street improvements, including the power of streetlights, annual asphalt repair, striping of the road, maintenance of road signs, maintenance of retaining walls, maintenance of guard rails, and sweeping, as necessary. Sealing - Accrual: Includes the accrual for costs to provide for periodic asphalt sealing of the street improvements within the District. The asphalt sealing has a finite life expectancy and will need to be completed apploximately every three years in the future. Asphalt - Accrual: Includes the cost to provide for periodic asphalt replacement of the street improvements within the District. The asphalt has a finite life expectancy and will need to be replaced approximately every 15 years in the future. Administration Fee: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer s report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries. Operating Reserve Collection: Includes the amount necessary to provide the revenue needed to provide for a full year of District snow removal costs. The operating reserve will also include amounts needed to provide for District repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement or renovation of District improvements due to snow management activities, weather, vandalism, etc. The operating reserve will continue to be funded over a period of time, until the balance equals operating reserve. Benefit Assessment District No Town of Mammoth Lakes 4-2 Prepared by NBS July 2,

23 5. SPECIAL AND GENERAL BENEFIT 5.1. Introduction Pursuant to Article XIIID, all parcels that receive a special benefit conferred upon them as a result of the maintenance of the improvements shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance of the improvements. The Benefit Assessment District Act of 1982, commencing with Section of the Government Code, permits the establishment of assessment districts by local agencies for the purpose of providing services which benefit individual properties for those services which confer special benefit upon the properties to which the services are being provided. Section 54711(1) of the Benefit Assessment District Act of 1982 requires that assessments must be levied according to benefit, this Section states: The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service. Article XlllD, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Examples of parcels exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways. Furthermore, Proposition 218 requires that the Town separate the general benefit from special benefit, so that only special benefit may be assessed to properties within the District Identification of Benefit The ongoing maintenance, servicing and operation of the District improvements will provide benefits to both those properties within the District boundaries and to the community as a whole. The snow cleared and year round maintained improvements will provide an increased level of access for residents, guests, and emergency vehicles, and will also provide a safety benefit to property and people throughout the District. The following benefits will be provided as a result of the District maintenance activities: Viewroint Road Access The maintenance activities will provide for clear and safe vehicular access to and from those District properties accessed via Viewpoint Road. An improved and maintained Viewpoint Road, which meets the Town s standards for maintenance, allows for more efficient and improved access to property by emergency service providers in the event of a fire, medical emergency or natural disaster. Viewpoint Road does not include sidewalks, therefore, a snow cleared and maintained road will provide safe pedestrian passage from properties access from Viewpoint Road to sidewalks located along Main Street. The snow cleared and maintained Viewpoint Road will minimize the number of vehicular accidents and pedestrian trip and fall occurrences potentially occurring along Viewpoint Road. Benefit Assessment District No Town of Mammoth Lakes 5-1 Prepared by NBS July 2,

24 Emergency Access Area The maintained emergency access area will improve the access and potentially the response times to properties served by this alternative access point by emergency service providers in the event of a fire, medical emergency or natural disaster. Regular maintenance and repairs to the emergency access area will ensure that this access area does not reach a state of deterioration or disrepair so as to be materially detrimental to properties that are serviced by this emergency access point. Pedestrian Safety The maintained sidewalks will provide for clear and safe access to and from District properties, as well as provide for safe pedestrian passage through the District. The snow cleared and maintained sidewalk improvements will minimize the number of future trip and fall occurrences potentially occurring on sidewalks within the District. Well-maintained sidewalks provide a separation between vehicle and pedestrian as well as property and pedestrian, which provides a safety benefit for both property and pedestrian. The U.S. Department of Transportation Federal Highway Administration (FHWA, n.d.) notes that annually, around 4,500 pedestrians are killed in traffic crashes with motor vehicles in the United States. Pedestrians killed while walking along the roadway account for almost 8 percent of those deaths. Providing safe walkways separated from the travel lanes could help to prevent up to 88 percent of these walking along roadway crashes (FHWA, n.d.). As a result of the collective improvements being maintained, the overall livability of the District will increase. Livability encompasses several qualities and characteristics that are unique to a specific area. The Victoria Transport Policy Institute (2011) expands on the concept of livability and the various benefits associated with that designation: The livability of an area increases property desirability and business activity. Livability is largely affected by conditions in the public realm, places where people naturally interact with each other and their community, including streets, parks, transportation terminals and other public facilities. Livability also refers to the environmental and social quality of an area as perceived by employees, customers and visitors. This includes local environmental conditions, the quality of social interactions, opportunities for recreation and entertainment, aesthetics, and existence of unique cultural and environmental resources Separation of General Benefit Section 4 of Article XllID of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next separate the general benefits from the special benefits conferred, and only the special benefits can be included in the amount of the assessments imposed. General benefit is an overall and similar benefit to the public at large resulting from the maintenance activities to be provided by the assessments levied. The improvements to be maintained by the District will be constructed and located within the District boundaries only. There will be no District maintenance activities provided for improvements located outside of the District boundaries. The maintained improvements will provide benefits to the property within the District, but it is recognized that the ongoing District maintenance activities will also provide a level of benefit to those passing through the District to access property outside of the District. Traffic from property within and outside of the District as well as individuals passing through the District area will be able to utilize the maintained improvements to not only access property located within a close proximity to the District, but also property Benefit Assessment District No Town of Mammoth Lakes 5-2 Prepared by NBS July 2,

25 located outside of the District. Therefore, the general benefit created as a result of the District maintenance activities has been considered Quantification of General Benefit In order for property within the District to be assessed only for that portion of special benefit received from the District maintenance activities, the general benefit provided by the ongoing maintenance of the improvements needs to be quantified. The amount of general benefit that is provided from the District maintenance activities can not be funded via property owner assessments within the District. Viewpoint Road Access General Benefit From a visual inspection of the layout of Viewpoint Road within the District one must conclude that the purpose of Viewpoint Road is exclusively intended for the benefit of accessing property. Viewpoint Road is not a through street and, therefore, does not provide a direct means of traveling from one place to another such that one would reasonably expect a driver to purposefully choose Viewpoint Road as the best route for travel through the Town unless that travelled route began or ended with a parcel accessed from Viewpoint Road. A route beginning or ending with a parcel accessed from Viewpoint Road does not include the general public for purposes of determining general benefit. Given the location of Viewpoint Road to Main Street, there are bound to be drivers that will make limited use of Viewpoint Road. Drivers may accidentally turn onto Viewpoint Road in search of a property that is not located off of Viewpoint Road or drivers may potentially use Viewpoint Road to turn off of Main Street with the intent of turning around or going back from where they came. This potential traffic traveling along Viewpoint Road would be considered to be of general benefit. As expressed by the Court in Beutz v. County of Riverside (2010),... courts of this state have long recognized that virtually all public improvement projects provide general benefits. A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the maintenance activities related to Viewpoint Road. Therefore, the general benefit provided by the ongoing maintenance of Viewpoint Road is 1.00% and the special benefit provided by the ongoing maintenance is estimated to be 99.00%. Viewpoint Road Access General Benefit 1.00% Emergency Access Area General Benefit Based on the intended purpose of the emergency access area within the District one must conclude that the purpose of emergency access area is exclusively intended for the benefit of property accessed via this area. The emergency access area is not a normal route of travel and is intended to be used by emergency vehicles that need to access property in case of an emergency. However, there may be a minimal level of pedestrian traffic that utilizes the emergency access area to pass through the District for recreational purposes or to access property outside of the District. Again, as expressed by the Court in Beutz v. County of Riverside (2010),... courts of this state have long recognized that virtually all public improvement projects provide general benefits. A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the District maintenance of the emergency access area. Therefore, the general benefit provided by the ongoing maintenance of emergency access area is 1.00% and the special benefit is estimated to be 99.00%. Emergency Access Area General Benefit 1.00% Pedestrian Safety General Benefit As a result of the District maintenance activities, there will be a level of general benefit to pedestrians and others who do not reside within the District. There will be pedestrian traffic generated from property outside of the District that will utilize the maintained sidewalks in order to pass through the District and access property located outside of the District boundaries. In addition to accessing property located outside of the District, there will also be a level of pedestrian activity that will utilize the maintained sidewalks for leisure and fitness activities. Pedestrians will incorporate the maintained and safe sidewalks into their leisure and fitness routines, thus making the sidewalks serve as a pass through portion of their Benefit Assessment District No Town of Mammoth Lakes 5-3 Prepared by NBS July 2,

26 overall route traveled. The benefit provided to property and pedestrians, as a result of the maintained sidewalks serving as a pass through corridor, needs to be quantified. According to the U.S. Census Bureau (2010), the Town has a permanent resident population of approximately 8,234. However, the Town attracts a significant number of tourists and according to the Town s Pedestrian Master Plan, adopted April 16, 2014, (TOML, 2014) during peak tourist season the Town s population can increase to as many as 35,000 people. The Town s 2007 General Plan (TOML, 2007) identifies that the non-permanent residential units accommodate 4 persons per unit on average. Based on this average person per unit size for the Town, and considering there are 162 residential units within the District, there are approximately 648 people that could reside within the District boundaries at peak tourist season. Population Area Population Peak Tourist Season Town Population 35,000 Peak Tourist Season District Population(1) 648 (1) Based on 162 District residential units multiplied by 4.0 persons per unit. In order to determine the utilization of the sidewalks within the Town and District, data from the Summary of Travel Trends, 2009 National Household Travel Survey (NHTS) prepared by the U.S. Department of Transportation Federal Highway Administration (FHWA, 2011) was used, including the analysis of the number of person trips by various modes of transportations such as private vehicle, transit, walking or some other means of transportation. According to the Mountain Division data extracted from the 2009 NHTS database, of the annual 29,017 (in millions) total person trips, 2,663 (in millions) or 9.17% of those person trips were made by using walking as their mode of transportation (FHWA, 2011). Applying this percentage, to the populations listed above, the following table provides the number of persons that would utilize walking as the typical mode of transportation during the Town s peak tourist season: Population Area Population Population wlwalking as Typical Mode of Transportation(1) Peak Tourist Season Town Population 35,000 3,212 Peak Tourist Season District Population (1) Population multiplied by 9.17%. To further quantify the non-district population that uses walking as the mode of transportation, the District population needs to be excluded from the total population figure of 3,212 identified above. Therefore, the adjusted population, located outside of the District boundaries, that uses walking as the mode of transportation is 3,153 people. Population Area Population Population wlwalking as Mode of Transportation(1) Peak Tourist Season Town Population 35,000 3,212 Less District Boundary Population (648) (59) Non-District Population Totals: 34,352 3,153 (1) Population multiplied by 9.17%. In order to obtain a better picture of the overall level of general benefit provided by the maintained District sidewalk improvements, the pedestrian traffic that utilizes walking as the mode of transportation that will seek out and use the sidewalks within the District s boundaries, but reside outside of the District, must be considered. The 2009 NHTS further details the purposes of the 2,663 (in millions) reported Mountain Division walking trips. Based on the residential/lodging property types within the District, people outside of the District would utilize the District sidewalks for the following reasons: shopping, dining, errands, Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

27 walk to school, day care or religious activity, personal/family business and appointments, social or recreational activities, and other. The following table details the number of walking trips, based on the 2009 NHTS study, for each of the activities that are the most likely reasons people outside of the District would use the sidewalk improvements within the District: Number of Walking Trips Trip Purpose (in millions) Shopping/Dining/Errands 529 School/Daycare/Religious 135 Personal/Family Business 173 Social/Recreational 709 Don t know/other 69 Total 1,615 Of the total number of walking trips reported in the 2009 NHTS, 1,615 (in millions) or 60.65% are for purposes that persons outside of the District would utilize the sidewalk improvements within the District. Applying this percentage (60.65%) to the number of people using walking as their mode of transportation and that reside outside of the District (3,153), but use the sidewalks within the District, there are approximately 1,912 people using the maintained sidewalks to engage in general benefit activity. Description Population Non-District population utilizing walking as the 3,153 typical mode of transportation % of 2009 NHTS walking trips representing 60.65% activities outside of the District Non-District population engaging in general benefit 1,912 activities The number of persons engaging in general benefit activities represents 5.57% of the Town s total peak tourist season population, of 34,352 previously identified above, and is therefore considered to be District general benefit. Sidewalk General Benefit 5.57% Therefore, the general benefit provided by the ongoing maintenance of the District sidewalks is 5.57% and the special benefit is estimated to be 94.43%. Collective General Benefit Since the District is comprised of benefits resulting from a blend of maintained improvements (Viewpoint Road, emergency access area, and sidewalks), the activity of both pedestrians and vehicles must be addressed in a collective form rather than independently. Therefore, the arithmetic mean of the general benefit percentages has been used to quantify the overall level of general benefit for the District. This general benefit result is provided in the table below: Viewpoint Road Access General Benefit 1.00% Emergency Access Area General Benefit 1.00% Pedestrian Safety General Benefit 5.57% Total District General Benefit 2.52% Benefit Assessment District No Town of Mammoth Lakes 5-5 Prepared by NBS July 2,

28 The general benefit, which is the percentage of the total budget that must be funded through sources other than assessments, is 2.52%. The special benefit then, which is the percentage of the budget that may be funded by assessments, is 97.48% Apportioning of Special Benefit As outlined above, each of the parcels within the District is deemed to receive special benefit from the ongoing District maintenance activities. Each parcel that has a special benefit conferred upon it as a result of the ongoing District maintenance activities is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the District maintenance costs. The District is comprised of two primary developments; Viewpoint condominiums and the Mammoth View project. However, the Mammoth View project can be further allocated into two categories; the Summit properties and the Basecamp properties. The Summit properties include the 12 condominium units and 28 condominium cabin units that are accessed from Viewpoint Road. The Basecamp properties include the 12 condominium units and the hotel that are accessed from Mountain Boulevard and Alpine Circle. Benefit Points Assignment ViewDoint Road Access Benefit Points Assignment Viewpoint Road serves as the primary access point for the Viewpoint condominiums and the Summit properties. Vehicles and pedestrians will travel the entire length of the maintained Viewpoint Road to access the Summit properties. To account for the benefit that the Summit properties receive from having the entire length of Viewpoint Road maintained by the District, Summit properties are assigned 1.0 benefit point. However, access to the Viewpoint condominiums only requires vehicles and pedestrians to travel approximately 351 feet of the total 525 foot Viewpoint Road. Since the Viewpoint condominiums utilize approximately 65% of the maintained Viewpoint Road, they are assigned 0.65 benefit points for the benefits received from that portion of the maintained Viewpoint Road used to access their properties. There is no vehicular access from Viewpoint Road to the Basecamp properties. However, pedestrian traffic from the Basecamp properties has been considered. The Mammoth View project is designed, and has pedestrian walkways, for residents and guests to use the various amenities located throughout the entire project. Pedestrians may utilize these walkways to access Viewpoint Road to in order to travel outside of the District via Viewpoint Road. To recognize the potential pedestrian traffic along Viewpoint Road from the Basecamp properties, 0.25 benefit points are assigned to Basecamp properties for the benefit received from the Viewpoint Road maintenance activities. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the Viewpoint Road maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District. Viewpoint Road Access Benefit Property Location Classification Point Assignment Summit Properties i.oo Basecamp Properties 0.25 Viewpoint Condominiums 0.65 District-wide Common Areas o.oo Emergency Access Area Benefit Points Assignment The emergency access area serves as the secondary emergency access point primarily for the Viewpoint condominiums should residents and emergency vehicles be prevented from accessing the Viewpoint condominiums via Viewpoint Road. A well-maintained and easily accessed emergency corridor will provide a quick and efficient route for emergency vehicles to access the Viewpoint condominium properties. To recognize the benefit from having a year round maintained emergency access area, Viewpoint condominiums are assigned 1.0 benefit point. While the emergency access area is designed Benefit Assessment District No Town of Mammoth Lakes 5-6 Prepared by NBS July 2,

29 to serve the Viewpoint condominiums it also provides benefit to both the Summit properties and the Basecamp properties. Due to the location of the Summit properties, it would be difficult for large emergency vehicles to access the Summit properties via the emergency access area. However, smaller emergency vehicles could access the Summit properties and provide emergency services, if needed. Further, the Summit properties residents can utilize the Mammoth View project s walkways to vacate the Summit properties area and relocate over to the Basecamp properties area. Therefore, to recognize the reduced benefit that the Summit properties receive from the emergency access area compared to the Viewpoint condominiums benefit received, 0.75 benefit points have been assigned. There is no vehicular access for smaller emergency vehicles to drive to the Basecamp properties from the emergency access area. However, the Basecamp properties are located at a lower elevation than the Summit properties. This lower elevation would allow for fire services to battle fires and provide emergency assistance from the higher Summit properties position. Further, emergency personnel could access the Basecamp properties on foot from the Summit properties area by utilizing the Mammoth View project s walkways. To account for this limited benefit received from the emergency access area, the Basecamp properties are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the emergency access area maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District. Emergency Access Property Location Classification Area Benefit Point Assignment Summit Properties 0.75 Basecamp Properties 0.25 Viewpoint Condominiums i.00 District-wide Common Areas o.oo Pedestrian Safety Benefit Points Assignment The maintained District sidewalks are located along Main Street, Mountain Boulevard, and Alpine Circle. People from the Basecamp properties can quickly and conveniently access the sidewalks from several Basecamp properties area locations along Mountain Boulevard and Alpine Circle. To account for the close proximity to the sidewalks and convenience for these properties to access the maintained sidewalks, Basecamp properties are assigned 1.0 benefit point. Access to the sidewalks from the Summit properties requires residents to either travel along Viewpoint Road or first travel the Mammoth View project walkways to access the sidewalks. Since the Summit properties have a greater distance to travel prior to reaching the District sidewalks, and have access to the sidewalks via two different points of similar distance, 0.50 benefit points are assigned. Given the location of the District sidewalks and the proximity of those sidewalks from the Viewpoint condominiums, residents will most likely access the sidewalks via Viewpoint Road instead of traveling the additional distance through the Summit properties and Basecamp properties. Therefore, to account for this single access point to the maintained District sidewalks, Viewpoint condominiums are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the sidewalk maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District. Property Location Classification Pedestrian Safety Benefit Point Assignment Summit Properties 0.50 Basecamp Properties i.00 Viewpoint Condominiums 0.25 District-wide Common Areas o.oo Benefit Assessment District No Town of Mammoth Lakes 5-7 Prepared by NBS July 2,

30 The following table provides a summary of the special benefit points assigned to each property location classification within the District. Viewpoint Emergency Pedestrian Road Access Access Area Safety Total Property Location Benefit Point Benefit Point Benefit Point Benefit Point Classification Assignment Assignment Assignment Assignment Summit Properties Basecamp Properties Viewpoint Condominiums District-wide Common Areas By adjusting the total benefit points for each property location classification set forth above by parcel factors, a more complete picture of the proportional special benefits received by each parcel within the District is presented. Parcel Factors The Town of Mammoth Lakes Travel Model Final Report (LSC, 2011) identified trip rates for various land use types throughout the Town. Of those land use types, there are three land use types within the District; Residential High-Density (MF) Visitor, Resort Hotel Visitor, and Retail/Commercial. The Residential High-Density (MF) Visitor land use type includes all of the Viewpoint condominiums, the Mammoth View townhouse condominium units, and the Mammoth View condominium cabin units. The Resort Hotel Visitor land use type includes the 54 rooms within Mammoth View hotel. There was not a specific land use type category for restaurants. For purposes of this analysis, the property designated for restaurant use is considered to be Retail/Commercial. According to the report, the three land use types have the following trips per day assigned. Trips Land Use Type per Day Per Residential High-Density (ME) Visitor Unit Resort Hotel Visitor Unit Retail/Commercial ,000 Square Feet Utilizing the Residential High-Density (ME) Visitor land use type as our base parcel factor of 1.00, the remaining parcel factors can be assigned based upon the approximate proportional relationship to the base parcel factor. Land Use Type Parcel Factor Per Residential High-Density (ME) Visitor 1.00 Unit Resort Hotel Visitor 1.00 Room Retail/Commercial ,000 Square Feet The average building square footage for the Residential High-Density (ME) Visitor units is approximately 1,000 square feet. Therefore, there were no additional adjustments needed for the Retail/Commercial land use type obtain a proportional relationship Residential High-Density (ME) Visitor land use type. Benefit Assessment District No Town of Mammoth Lakes 5-8 Prepared by NBS July 2,

31 Total Special Benefit Points Calculation The formula below shows the total special benefit points calculation for each parcel within the District: Parcel s Total Property Location Classification Total x Parcel Factor Special Benefit = Benefit Point Points Assignment Data Considerations and Parcel Changes The use of the latest Assessor s Secured Roll information has been and shall be used in the future as the basis in determining each parcel s land use, linear street frontage, lot square footage and building square footage, unless better data was or is available to the Town. In addition, if any parcel within the District is determined by the Assessment Roll to be an invalid parcel number, the land use, linear street frontage, lot square footage, and building square footage of the subsequent valid parcels shall serve as the basis in assigning special benefit points. Total Special Benefit Points The total special benefit points for the District at this time are summarized as follows: The total special benefit points are Property Unit Total Benefit Point Parcel Total Special Location Classification Count(1) Assignment Factor(2) Benefit Points Summit Properties Basecamp Properties -Residential ~ Retail? 3, Viewpoint Condominiums District-wide Common Areas N/A Total Special Benefit Points: (1) The Basecamp Properties Retail/Commercial unit count represents total building square footage. (2) The Retail/Commercial parcel factor is per 1,000 building square feet. Section 6 of this Engineer s Report provides a detailed special benefit points breakdown for each parcel in the District. Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

32 6. METHOD ASSESSMENT 6.1. Assessment Budget In order to assess the parcels within the District for the special benefits received from the ongoing District maintenance activities, the general and special benefits must be separated. As previously quantified in Section 5.4 of this Engineer s Report, the general benefit received from the District maintenance activities is 2.52%. Accordingly, 97.48% of the benefits from the District maintenance activities are considered to provide special benefits to the properties within the District and thus could be subject to assessment therein. Description 2014/15 Maximum Assessment Amount 2014/15 Actual Assessment Amount Direct Maintenance Cost Estimate $42, $21, Operating Reserve Fund Contribution Less: General Benefit Contribution (1,059.41) (529.70) 2014/15 Total Portion of Direct Maintenance Cost Estimate Assessable for Special Benefit $ $ Add: Administration Cost Estimate Less: Additional Contribution Add: Rounding(1) $5, (13,618.59) 1.55 $5, (6,809.30) 2.71 Total Cost Estimate to be levied in 2014/15 $32, $18, (1) Rounding is a result of rounding each parcel s assessment to two decimal places. In addition to the general benefit contribution, the Town is providing additional contributions to the District when funds are provided from the Gas Tax Fund for services provided in the District. Therefore, only 68.80% of the District cost estimate is being specially assessed to property owners. It is anticipated that maintenance and servicing of the District improvements will not commence until January Maximum Assessment Rate ~er SDecial Benefit Point The maximum assessment rate per special benefit point is calculated by dividing the total maximum cost estimate to be levied in 2014/15 by the total special benefit points assigned to the parcels in the District. The following formula provides the maximum assessment rate per special benefit point calculation: Total Maximum Cost Estimate to be levied in 2014/15 ITotal Special Benefit Points = Maximum Assessment Rate per Special Benefit Point $32, / = $99.15 If the total special benefit points change in future years, the maximum allowable annual assessment rate will not be recalculated. The maximum allowable annual assessment rate, plus the annual cost of living inflator, will remain fixed. The actual total annual assessment amount levied will be calculated by multiplying the fiscal year s total special benefit points by the fiscal year s approved maximum annual assessment rate. Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

33 Actual Assessment Rate ~er SDecial Benefit Point The actual assessment rate per special benefit point is calculated by dividing the total actual cost estimate to be levied in 20 14/15 by the total special benefit points assigned to the parcels in the District. The following formula provides the actual assessment rate per special benefit point calculation: Total Actual Cost Estimate to be levied in Total Special Benefit Points = Actual Assessment Rate per Special Benefit Point $18, I = $57.24 The individual assessments are shown on the assessment roll in Section 9 of this Engineer s Report Method of Assessment Spread The method of assessment is based upon a formula that assigns the special benefit to each parcel, with special benefit points being adjusted by linear, lot and building factors. The formulas below provide a summary of the annual assessment calculation for each parcel in the District. Residential High-Density (MF) visitor 1.00 per Unit (C) Parcel Factor Resort Hotel Visitor = 1.00 per Room Retail/Commercial = 5.20 per 1,000 Square Feet Parcel s 2014/15 (A) Maximum Allowable = $99.15 Parcel s Total Assessment(1) Special Benefit Points Parcel s 2014/15 Actual Assessment(1) = $57.24 x Parcel s (A) Total Special Benefit Points (1) Subject to a cost of living inflator, beginning Fiscal Year 2015/1 6. Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

34 6~3. Cost of Living Inflator Each fiscal year beginning Fiscal Year 201 5/16, the maximum allowable assessment amount may be increased by the lesser of 2.00% or the annual calendar year percentage change in the Consumer Price Index published by the U.S. Bureau of Labor Statistics for all Urban Consumers in the Los Angeles- Riverside-Orange County Area ( CPI ). If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. If operating costs are such that the maximum assessment amount is not needed, the Town would levy only what is needed for that year. Benefit Assessment District No Town of Mammoth Lakes 6-3 Prepared by NBS July 2,

35 7. SPECIAL BENEFIT POINT ASSIGNMENT The detailed breakdown of the special benefit points assignment for each parcel in the District is shown on the following pages. Benefit Assessment District No Town of Mammoth Lakes 7-1 Prepared by NBS July 2,

36 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Special Benefit Points Assignment Viewpoint Road Emergency Pedestrian Property Location Access Benefit Access Area Safety Benefit Total Benefit Parcel Total Special Assessors Parcel Number Classification Points Benefit Points Points Points Factor Benefit Points Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiorit Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Jiewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums V iewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums \fiewpiont Condominiums Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes 36 Prepared by NBS-JuIy2, 2014 Page 1 of 4

37 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Special Benefit Points Assignment Viewpoint Road Emergency Pedestrian Property Location Access Benefit Access Area Safety Benefit Total Benefit Parcel Total Special Assessors Parcel Number Classification Points Benefit Points Points Points Factor Benefit Points Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Jiewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Viewpiont Condominiums Mammoth View-TH.1 SummitProperties Mammoth View-TH.2 SummitProperties Mammoth View-TH.3 SummitProperties Mammoth View - TH.4 Summit Properties Mammoth View - TH.5 Summit Properties Mammoth View-TH.6 SummitProperties Mammoth View-TH.7 SummitProperties Mammoth View - TH.8 Summit Properties Mammoth View-TH.9 SummitProperties Mammoth View-TH.10 SummitProperties Mammoth View-TH.11 SummitProperties Mammoth View-TH.12 SummitProperties Mammoth View - Cabin 1 Summit Properties Mammoth View - Cabin 2 Summit Properties Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, Page 2 of 4

38 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Special Benefit Points Assignment Viewpoint Road Emergency Pedestrian Property Location Access Benefit Access Area Safety Benefit Total Benefit Parcel Total Special Assessor s Parcel Number Classification Points Benefit Points Points Points Factor Benefit Points Mammoth View - Cabin 3 Summit Properties Mammoth View - Cabin 4 Summit Properties Mammoth View - Cabin 5 Summit Properties Mammoth View - Cabin 6 Summit Properties Mammoth View - Cabin 7 Summit Properties Mammoth View - Cabin 8 Summit Properties Mammoth View - Cabin 9 Summit Properties Mammoth View - Cabin 10 Summit Properties Mammoth View-Cabin 11 SummitProperties Mammoth View-Cabin 12 SummitProperties Mammoth View-Cabin 13 Summit Properties Mammoth View-Cabin 14 SummitProperties Mammoth View-Cabin 15 SummitProperties Mammoth View - Cabin 16 Summit Properties Mammoth View-Cabin 17 Summit Properties Mammoth View-Cabin 18 Summit Properties Mammoth View-Cabin 19 Summit Properties Mammoth View - Cabin 20 Summit Properties Mammoth View - Cabin 21 Summit Properties Mammoth View - Cabin 22 Summit Properties Mammoth View - Cabin 23 Summit Properties Mammoth View - Cabin 24 Summit Properties Mammoth View - Cabin 25 Summit Properties Mammoth View - Cabin 26 Summit Properties Mammoth View - Cabin 27 Summit Properties Mammoth View - Cabin 28 Summit Properties Mammoth View - TH.1 3 Basecamp Properties Mammoth View - TH.1 4 Basecamp Properties Mammoth View - TH.1 5 Basecamp Properties Mammoth View - TH.1 6 Basecamp Properties Mammoth View - TH.1 7 Basecamp Properties Mammoth View - TH.1 8 Basecamp Properties Mammoth View - TH.1 9 Basecamp Properties Mammoth View - TI-l.20 Basecamp Properties Mammoth View - TH.21 Basecamp Properties Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, Page 3 of 4

39 (1) Parcel factor based upon 54 hotel rooms. (2) Parcel factor based upon 2,176 square feet. (3) Parcel factor based upon 1800 square feet. Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Special Benefit Points Assignment Viewpoint Road Emergency Pedestrian Assessors Parcel Number Property Location Access Benefit Access Area Safety Benefit Total Benefit Parcel Total Special Classification Points Benefit Points Points Points Factor Benefit Points Mammoth View - TH.22 Basecamp Properties Mammoth View - TH.23 Basecamp Properties Mammoth View - TH.24 Basecamp Properties Mammoth View - Hotel (1) Basecamp Properties Mammoth View - Hotel Restaurant (2) Basecamp Properties Mammoth View - Hotel Retail (3) Basecamp Properties Common Area Mammoth View - Common Area Common Area Totals: Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, Page 4 of 4

40 8. ASSESSMENT DIAGRAM An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer s Report. Benefit Assessment District No Town of Mammoth Lakes 8-1 Prepared by NBS July 2,

41 ASSESSMENT DIAGRAM TOWN OF MAMMOTH LAKES BENEFIT ASSESSMENT DISTRICT NO (MAMMOTH VIEW) TOWN OF MAMMOTH LAKES COUNTY OF MONO STATE OF CALIFORNIA FILED IN THE OFFICE OF THE TOWN CLERK OF THE TOWN OF MAMMOTH LAKES THIS 2R14. DAY OF TOWN CLERIc TOWN OF MAMMOTH LAKES MONO COUNSY. CALIFORNIA RECOROES IN THE OFFICE OF THE SUPERINTENDENT OF STREETS OF THE TOWN OFMAEIMOTH LAKES THIS DAYOF SUPERINTENSENTOF STREETS PUSLIC WORKS SIRECTOR TOWN OF MAMMOTH LAKES MONO COUNTY, CALIFORNIA Rifififi~ ffi~flffl AN ASSESSMENT WAS LEVIED SY THE TOWN COUNCIL ON THE LOTS, PIECES AND RWRCELS OF LAND SHOWS OH THIS ASSESSMENT DIAORAM. THE ASSESSMENT WAS LEVIED ON THU DAY OF 2014; THE ASSESSMENT DIADRAM AND THE ASSESSMENT ROLL WEAK RECORDED IN THE OFFICE OF THE SUPERINTENDENT OF STREETS OF TilE TOWN OF MAMMOTH LAKES ON THE DAY OF,,, 2DIH. REFERENCE IS MADE TO THE ASSESSMENT ROLL RECORDED RI THE OFFICE OF THE SUPERINTENDENT OF STREETS FOR THE ESACTAAIDSHTOF EACH ASSESSMENT LEVTEDADHINST EACH PARCEL OF LAND SHOWN ON THIS ASSESSMENT DIAORHM. TOWN CLERK TOWN OF MAMMOTH LAKES MONO COUNTY. EALIFDRNIA FILEDTHIS DAY DF_, 251H.ATTHE HOUR OF _,,,,,,OCLOCK_M. IN ROOK OF MAPS OFASSESSMENTAND COMMUNITY FACILITIES DISTRICTSATPAGE INTRE OFFICE OFTR COLSHTY RECORDER OF THE COUNTY OF MONO, STATE OF CALIFORNIA, COUNTY RECORDER COUNTY OF MONO. CALIFORNIA FOR PARTICULARS OF ThE USED AND DIMENSIONS OF ASSESSOR PARCELS, REFERENCE ID MADE EO THE PlAYS OF TAE ASSESSOR, COUSTYOF MONO. STATE OF CALIFORNIA. Legend D,Sic~nI. Sw rjjnaan PIApMISI 5 41

42 9. ASSESSMENT ROLL The assessment roll is a listing of the assessment apportioned to each lot or parcel, as shown on the last equalized roll of the County Assessor. The following tables summarize the assessments for the District: 2014/15 Total Maximum Property Land Parcel Special Benefit Allowable Assessment Total Maximum Use Type Count Points Rate(1) Assessment Viewpoint Condominiums $99.15 $10, Summit Properties , Basecamp Properties , Common Area Total iii $32, (1) Per Special Benefit Point Property Land Parcel Total Special Benefit 2014/15 Actual Assessment Total Actual Use Type Count Points Rate(1) Assessment Viewpoint Condominiums $57.24 $6, Summit Properties , Basecamp Properties , Common Area o Total iii $18, (1) Per Special Benefit Point The assessment roll is a listing of the District assessment apportioned to each lot or parcel, as shown on the last equalized roll of the County Assessor. The assessment roll for the District is listed on the following page. Benefit Assessment District No Town of Mammoth Lakes Prepared by NBS July 2,

43 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Assessment Roll Assessors Total Special Maximum Actual Parcel Number Site Address Benefit Points Assessment Assessment VIEWPOINTRD# $ $ VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, 2014 Page 1 of 3 43

44 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Assessment Roll Assessor s Total Special Maximum Actual Parcel Number Site Address Benefit Points Assessment Assessment VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEWPOINTRD# VIEWPOINTRD# VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # VIEW POINT RD # Mammoth View- TH.1 NOT AVAILABLE Mammoth View- TH.2 NOT AVAILABLE Mammoth View- TH.3 NOT AVAILABLE Mammoth View- TH.4 NOT AVAILABLE Mammoth View- TH.5 NOT AVAILABLE Mammoth View- TH.6 NOT AVAILABLE Mammoth View- TH.7 NOT AVAILABLE Mammoth View - TH.8 NOT AVAILABLE Mammoth View- TH.9 NOT AVAILABLE Mammoth View-TH.10 NOTAVAILABLE Mammoth View-TH.11 NOTAVAILABLE Mammoth View-TH.12 NOTAVAILABLE Mammoth View- Cabin 1 NOT AVAILABLE Mammoth View- Cabin 2 NOT AVAILABLE Mammoth View- Cabin 3 NOT AVAILABLE Mammoth View- Cabin 4 NOT AVAILABLE Mammoth View-Cabin 5 NOT AVAILABLE Mammoth View- Cabin 6 NOT AVAILABLE Mammoth View- Cabin 7 NOT AVAILABLE Mammoth View- Cabin 8 NOT AVAILABLE Mammoth View- Cabin 9 NOT AVAILABLE Mammoth View- Cabin 10 NOT AVAILABLE Mammoth View- Cabin 11 NOT AVAILABLE Mammoth View- Cabin 12 NOT AVAILABLE Mammoth View- Cabin 13 NOT AVAILABLE Mammoth View- Cabin 14 NOT AVAILABLE Mammoth View- Cabin 15 NOT AVAILABLE Mammoth View-Cabin 16 NOTAVAILABLE Mammoth View- Cabin 17 NOT AVAILABLE Mammoth View- Cabin 18 NOT AVAILABLE Mammoth View-Cabin 19 NOTAVAILABLE Mammoth View- Cabin 20 NOT AVAILABLE Mammoth View-Cabin 21 NOTAVAILABLE Mammoth View- Cabin 22 NOT AVAILABLE Mammoth View- Cabin 23 NOT AVAILABLE Mammoth View - Cabin 24 NOT AVAILABLE Mammoth View- Cabin 25 NOT AVAILABLE Mammoth View- Cabin 26 NOT AVAILABLE Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, 2014 Page 2 of 3 44

45 Town of Mammoth Lakes Benefit Assessment District No (Mammoth View) Assessment Roll Assessor s Total Special 2014/ /15 Maximum Actual Parcel Number Site Address Benefit Points Assessment Assessment Mammoth View- Cabin 27 NOT AVAILABLE Mammoth View- Cabin 28 NOT AVAILABLE Mammoth View-TH.13 NOTAVAILABLE Mammoth View- TH.14 NOT AVAILABLE Mammoth View- TH.15 NOT AVAILABLE Mammoth View-TH.16 NOTAVAILABLE Mammoth View-TH.17 NOTAVAILABLE Mammoth View-TH.18 NOTAVAILABLE Mammoth View- TH.19 NOT AVAILABLE Mammoth View- TH.20 NOT AVAILABLE Mammoth View-TH.21 NOTAVAILABLE Mammoth View- TH.22 NOT AVAILABLE Mammoth View- TH.23 NOT AVAILABLE Mammoth View- TH.24 NOT AVAILABLE Mammoth View- Hotel NOT AVAILABLE , , Mammoth View- Hotel Restaurant NOT AVAILABLE , Mammoth View- Hotel Retail NOT AVAILABLE , VIEWPOINT RD Mammoth View - Common Area NOT AVAILABLE Totals: $32, $18, Benefit Assessment District No (Mammoth View) Town of Mammoth Lakes Prepared by NBS - July 2, 2014 Page 3 of 3 45

46 10. REFERENCES LSC Transportation Consultants, Inc. (2011). Town of Mammoth Lakes Travel Model Final Report. Retrieved from am moth-lakes.ca.us/index.aspx?n 1D425. Town of Mammoth Lakes. (2007). Town of Mammoth Lakes General Plan Retrieved from 1D1 66. Town of Mammoth Lakes. (2014). Pedestrian Master Plan, Town of Mammoth Lakes, CA, March 15, Retrieved from clip_id379&m eta_id= U.S. Census Bureau. (2010). Profile of General Population and Housing Characteristics: 2010, 2010 Demographic Profile Data. Mammoth Lakes, C.A. Retrieved March 26, 2014, I U.S Department of Transportation. Federal Highway Administration. (n.d). Safety Benefits of Walkways, Sidewalks, and Paved Shoulders. Retrieved from U.S Department of Transportation. Federal Highway Administration. (2011). Summary of Travel Trends: 2009 National Household Travel Survey. (Report No. FHWA-PL ). Retrieved from Victoria Transport Policy Institute. (2011). Community Livability. Helping to Create Attractive, Safe, Cohesive Communities. Retrieved from Benefit Assessment District No Town of Mammoth Lakes 10-1 Prepared by NBS July 2,

47 EXHIBIT A TOWN OF MAMMOTH LAKES MAMMOTH VIEW BENEFIT ASSESSMENT DISTRICT ORDER OF PROCEDURE PUBLIC HEARING - BALLOT TABULATION Mayor: Announce that this is the time and place fixed for the public hearing relating to the establishment of North Village Benefit Assessment District for the purpose of financing the costs of certain improvements and the levy of the annual assessments to finance the costs of annual maintenance. Clerk: Announce that mailed notice has been given in the manner and form as required by law. Staff: - Briefly describe the following: - Boundaries of District - Summarize the Assessment Engineer s Report - Explain method and formula of assessment spread END OF STAFF REPORT - - OPEN FOR PUBLIC DISCUSSION Mayor: ASK EACH SPEAKER TO IDENTIFY THEMSELVES AND THEIR PROPERTY. First, ask to hear from those persons who wish to speak in opposition to the following: - Boundaries of the District - Maintenance items - Method of assessment spread Next, ask to hear from anyone who wishes to speak in favor of the proceedings. Mayor: Call for all undelivered Assessment Ballots Declare Public Hearing CLOSED. Order the tabulation of the assessment ballots Move on to other business while the ballots are tabulated The Clerk/Engineer will report the results when complete Clerk! Assessment Engineer Tabulate the assessment ballots received from the owners of properties within the District prior to the close of the public hearing. Report the results of the tabulation of the assessment ballots to the Town Council. IF A MAJORITY PROTEST HAS NOT BEEN FILED AGAINST THE LEVY OF ANNUAL ASSESSMENTS IN THE DISTRICT AND THE TOWN COUNCIL DESIRES TO FORM THE DISTRICT AND TO LEVY 47

48 ANNUAL ASSESSMENTS AGAINST THE PROPERTIES WITHIN THE DISTRICT Town Council: Adopt A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA, APPROVING AN AMENDED ASSESSMENT ENGINEER S REPORT FOR THE FORMATION OF THE TOWN OF MAMMOTH LAKES BENEFIT ASSESSMENT DISTRICT NO (MAMMOTH VIEW); AND A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA, DECLARING THE RESULTS OF THE ASSESSMENT BALLOT TABULATION, FORMING THE TOWN OF MAMMOTH LAKES BENEFIT ASSESSMENT DISTRICT NO (MAMMOTH VIEW), ORDERING MAINTENANCE WORK THEREIN, CONFIRMING THE DIAGRAM AND ASSESSMENT, AND PROVIDING FOR THE LEVY OF AN ANNUAL ASSESSMENT THEREIN: This is the formal action to declare the results of the assessment ballot procedure, determine that a majority protest has not been filed against the levy of the annual assessment, order the formation of the District and the maintenance work and confirm the diagram and assessments. IF A MAJORITY PROTEST HAS BEEN FILED AGAINST THE LEVY OF ASSESSMENTS: Town Council: Adopt a motion directing Town staff to prepare a resolution declaring the results of the assessment balloting and ordering the cessation of proceedings to form the District. 48