SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY

Transcription

1 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA FISCAL YEAR 217 (FRESNO COUNTY SPECIAL ASSESSMENT TAX CODE- 6962) Mr. Mark A. Johnson Fire Chief Fresno County Fire Protection District By Dejan Pavi6, R.C.E. C 7657 Assessment Engineering Consultant to Fire Assess1nent Administrator D-P Consulting 369 W. Menlo Ave. Fresno, CA (559) September 12, 217

2 TABLE OF CONTENTS SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA FISCAL YEAR 217 DESCRIPTION PAGE SUMMARY FISCAL YEAR 217 FIRE ASSESSMENT LEVY S-1 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY... 1 Report Contents... 1 Annexations to and Detachments from the Fire Assessment Area Boundaries... 2 Report on the Fiscal Year 21 7 Fire Assessment Levy... 3 Williamson Act Parcel Assessment Reduction Publicly Owned Parcels Assessed in Fiscal Year REPORT EXHIBITS EXHIBIT A EXHIBIT B EXHIBIT C EXHIBIT D Calculation of Fiscal Year 217 Gann Limit Factor Millerton New Town Fire Suppression Assess1nent Maximum Annual Operating Budget Winter Time Staffing of Friant Station for Fiscal Year 217 (FY17 Gann Adjusted Phase 1 Fire Service Cost) Maximum Annual Operating Budget Full Service Operations Proposed Millerton New Town Fire Station for Fiscal Year 217 (FY17 Gann Adjusted Full Service Cost) Fiscal Year 217 Gann Limit Adjusted Schedule of Maximum Annual Assessment Rates by Type of Use Category TOC 911/217

3 DESCRIPTION EXHIBIT E EXHIBIT F EXHIBIT G Fire Assessment Roll FY17- Fresno County Tax Code No (Old APNs Deleted, New APNs and APNs with Changed Development in Bold/Italics) Tabulation of Assessment Revenues vs Assessment Area Cost Shares Fiscal Years 21 through 216 for Funding Friant Station Winter Service Staffing Costs FY17 EBU Calculations for New Parcels and for Changed Status Parcels: Table FY17-1: FY17 EBU Calculations for All Parcels Including New Parcels Created by the Subdivision or Reconfiguration of Old Parcels and for Changed Land Use Status Parcels Table FY17-2: FY17 EBU Calculations for New Parcels Created by the Subdivision or Reconfiguration of Old Parcels and for Changed Land Use Status Parcels EXHIBIT H Summary FY17 Uses and Sources of Funds CDF Winter Staffing of Friant Station and Summary offy17 Fire Assessment Levy Calculations REPORT APPENDICES APPENDIX A APPENDIX B APPENDIX C APPENDIX D APPENDIX E APPENDIX F Fresno County Fire Protection District Proposed Millerton New Town Fire Station Estimated Annual Operating Budget Fiscal Year Fresno County Fire Protection District Estimated Annual Operating Budget Friant Winter Period Staffing Fiscal Year Copy of California Department of Finance (Office of the Director) Letter, Dated May 217, Re: Price and Population Information for Appropriation Limit Calculations for Fiscal Year (Received by Fresno County Fire Protection District) Administrator's Annual Report Preparation Requirements and Procedures for Calculation of Adjusted Maximum Annual Operations Costs and Adjusted Maxilnum Annual Assessn1ent Rates for Each Fiscal Year in Which the Fire Assessment Is Authorized to Be Levied (Dated June 22, 22) Amendment No. 1 to Sketch Map of Assessment Area Boundaries (Dated September 1, 23) Amend1nent No. 2 to Sketch Map of Assessment Area Boundaries (Dated June 6, 25) TOC 11 9/1/217

4 DESCRIPTION APPENDIX G APPENDIX H APPENDIX I APPENDIX J APPENDIX K Copy of Resolution No. 25-6, Fresno County Fire Protection District Board of Directors Entitled: "A Resolution of the Fresno County Fire Protection District (i) Ordering Annexation and Inclusion of Tract No. 51 in the Millerton New Town & Surrounding Area Fire Suppression Benefit Assessment Area, and (ii) Determining, Levying and Imposing a Benefit Assessment within Tract No. 51 for Provision of Enhanced Fire Suppression Services Therein" (Fresno County Recorder's Document No , Recorded August 18, 25) (On file with the Fire District as Appendix G of the Ninth Annual Administrator's Report) Copy of Resolution No. 3-13, Fresno County Fire Protection District Board of Directors Entitled: "A Resolution of the Fresno County Fire Protection District (i) Ordering Annexation and Inclusion of Tract No in the Millerton New Town & Surrounding Area Fire Suppression Benefit Assessment Area, and (ii) Determining, Levying and Imposing a Benefit Assessment within Tract No for Provision of Enhanced Fire Suppression Services Therein" (Fresno County Recorder's Document No , Recorded November 21, 23) (On file with the Fire District as Appendix H of the Ninth Annual Administrator's Report) Copy of Resolution No. 2-15, Fresno County Fire Protection District Board of Directors Entitled: "A Resolution of the Fresno County Fire Protection District Determining, Levying and In1posing a Benefit Assessment for Enhanced Fire Suppression Services within the Millerton New Town & Surrounding Areas of the District" (Fresno County Recorder's Document No , Recorded July 21, 2) (On file with the Fire District as Appendix I of the Ninth Annual Administrator's Report) Copy of Financing, Capital Funding and Plan Implementation Agreement Providing Fire Facilities and Services to 487, 4934, 4976, 4968, Conditional Use Permit No. 295, and Site Plan Review Application No. 697 of the Millerton Specific Plan and for Future Maintenance of Such Facilities and Fire Service, By and Between the Fresno County Fire Protection District, a California Special District, and JPJ, Incorporated, Effective Date April 14, 21 (Fresno County Recorder's Document No , Recorded May 25, 21) (On file with the Fire District as Appendix J of the Tenth Annual Administrator's Report) Copy of Map of Proposed Boundaries of Community Facilities District No of the Fresno County Fire Protection District TOC lll 911/217

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6 SUMMARY FISCAL YEAR 217 FIRE ASSESSMENT LEVY MILLERTON NEW TOWN & SURROUNDING AREA BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES 1. The purpose of the Millerton New Town Fire Suppression Benefit Assess1nent (the "Fire Assessment") is to provide funding of the Millerton New Town & Surrounding Area (the "Fire Assessment Area") beneficial share of the annual cost to: A. Either operate and maintain the future Fresno County Fire Protection District (the "Fire District") fire station that is planned for construction south of the intersection of Millerton Road and Winchell Cove Road (the "Millerton New Town Fire Station"); or B. If, as is the case for Fiscal Year ("FY17"), the Millerton New Town Fire Station has not been constructed, then the Fire Assessment is authorized to fund the Fire Assessment Area's beneficial share of the cost to provide winter staffing at the Friant Station ("Winter Service"). The Friant Station (also referred to as Station 72) is located at 481 E. Millerton Road, approximately one-quarter mile east from the unincorporated community of Friant in Fresno County. 2. For FY17, the Fire Assessment is authorized to provide funding of 1/3 of the Gann Li1nit Adjusted Cost of Winter Service (113 of4,216. = 133,45.; see Exhibit B). 3. The Fire Assessment was approved by the Fire District Board of Directors (the "Fire District Board") on July 19, 2, by the adoption of Fire District Board Resolution No. 2-15, A Resolution of the Fresno County Fire Protection District Determining, Levying and Imposing A Benefit Assessment For Enhanced Fire Suppression Services Within the Millerton New Town and Surrounding Areas of the District (the "Resolution No. 2-15"). On July 21, 2, Resolution No was filed for record as Fresno County Recorder's Document No Resolution No authorizes the levy and collection of the Fire Assessment in each of the thirty (3) fiscal years of the Fire District commencing in Fiscal Year ("FYO 1 ")and running through and including Fiscal Year ("FY3"). The boundaries of the Fire Assessment Area are shown on the map attached as Exhibit A to Resolution No. 2-15, entitled "Exhibit A Sketch Map of Assessment Area Boundaries for Fresno County Fire Protection District Proposed Millerton New Town and Surrounding Area Infrastructure Plan for Enhanced Fire Suppression Services Assessment." 4. Annexations to and Detachments fro1n the Fire Assessment Area Boundaries. Note: There were no annexations to and detachments from the Fire Assessment Area boundaries that affect the FY17 Fire Assessment. Annexations and detachments described below in items A through D are a recapitulation of all annexations and detachments since the levy of Fire Assessment in FYOl. A. On November 19, 23, the Fire District Board adopted its Resolution No. 3-13, that approved annexation of the Vesting Tentative Tract No ("VTTR4321 ")area and APN (as defined below on page S-3) to the Fire Assessn1ent Area. Resolution No was filed with the Fresno County Recorder on November 21, 23, as Document No VTTR 4321 is approved for subdivision into 181 residential lots and 14 storage facility lots. APN , a 45 acre parcel adjacent to the VTTR 4321 south Summary S-1 9/111217

7 boundary, is subject to the recorded covenant that VTTR 4321 be annexed to the Fire Assessment Area, with only those VTTR 4321 phases that are recorded being subject to the annual levy of the Fire Assessment. Pursuant to the annexation ofvttr 4321, the first 56 lots recorded as the first phase of that 18llot development were included in the Fiscal Year ("FY4") levy and will be included in all future levies of the Fire Assessment. The assessable Fire Service Equivalent Benefit Units ("EBU") total for the VTTR 4321 assessment area will be adjusted in future fiscal years to add new EBU assigned to new lots created by recording additional VTTR 4321 phases, and to add new EBU assigned to new homes constructed on those lots. B. A subdivision map for Tract 51 (Ventana Hills) ("Tract 51") was recorded March 9, 25, creating 91 single family residential lots and 18 outlots (1 9 total lots and outlots ). The property owner and subdivider, Ventana Hills Estates LLC, recorded a covenant to annex the recorded Tract 51 lots and outlots to the Fire Assessn1ent Area. The Tract 51 annexation was approved on August 17, 25, by the adoption of the Fire District Board's Resolution No that was filed with the Fresno County Recorder on August 18, 25, as Document No Resolution No approved the Tract 51 annexation, including the map entitled "Exhibit A Amendment No. 2 to Sketch Map of Assessment Area Boundaries for Fresno County Fire Protection District Proposed Millerton New Town and Surrounding Area Infrastructure Plan for Enhanced Fire Suppression Services Assessn1ent Annexing Properties to Assessment Area per Covenant (Vesting Tentative Tract Map No. 51 )," and authorized the annual levy of the Fire Assessment, beginning in Fiscal Year ("FY6"), on the 91 residential lots and 13 of the 18 Outlots in Tract 51 (a total of 14 benefited and assessed lots and outlots). That assessment levy authorization will continue for 25 years, through FY3, when the Fire Assessment levy authorization for the entire Fire Assessment Area will expire. Annexation of Tract 51 added EBU to the Fire Assessment Area. The Fire Assessment was first levied on the Tract 51 lots in FY6. The assessable EBU total for the Tract 51 lots will be adjusted in future fiscal years to add new EBU assigned as new homes are constructed within the development. C. In May of 21 the Fire District Board approved a Financing, Capital Funding and Plan Amendment Agreement with JPJ, Incorporated ("JPJ") (the "JPJ Agreement"), directing, among other things, that twelve (12) parcels owned by JPJ be detached from the Fire Assessment Area and that those parcels would cease to be subject to the annual levy of the Fire Assessment, beginning from the date of their annexation to the Fire District's Community Facilities District No (the "CFD No "). On June 22, 21, the Fire District Board approved annexation of the twelve JPJ parcels to CFD No as its Zone 1. Accordingly, the twelve JPJ parcels (identified by APN on the CFD No Zone 1 Boundary Map) and their EBU have been removed from the Fiscal Year ("FY1") Fire Assessment levy, and they will be excluded from all future levies of the Fire Assessment. Detachment of the JPJ parcels from the Fire Assessment Area reduced the FYI total assessment levy amount by 3,34.5. D. On February 12, 213, the Fire District staff informed Wilson & Associates (the Fire District's Assessment Engineering Consultant through Fiscal Year ("FY 14")) that the seven (7) parcels described as APNs s, s, s, , , , and have been annexed to CFD No Accordingly, beginning with Fiscal Year ("FY13") and continuing for all future fiscal years when the Fire Assessment is levied, those parcels are no longer subject to the Fire Assess1nent. The removal of the referenced seven APNs, along with APN that Summary S-2 9/111217

8 has been merged with APN by a parcel line adjustment, has eliminated 9.9 EBU, which has reduced the FY13 assessment levy by 2, The Fire District FY17 Budget for Winter Service is 66,594 (7 months of operations under the Appendix B 1,132,44 7 total budget for Friant Fire Station operations under the 217 Table Mountain Casino Agreement). The Gann Limit Adjusted Winter Service Budget is 4,216 (see Exhibit B). Therefore, the FY17 Assessment can provide funding for no 1nore than 1/3 of 4,216 or 133,45 in estimated operating costs and 8,74 of Fire Assessment Administration costs, for a maximum authorized FY17 Assessment Levy amount of141,4 79. (see Exhibit B). 6. The FY17 Gann Limit Adjusted Maximum Assessment Rate that can be levied on each EBU assigned to the existing Fresno County Assessor's Parcels ("APNs") in the Fire Assessment Area is (see Exhibit D) and the FY17 total number of assessable EBU is (see Exhibit E, Fire Assessment Roll FY17, column "Parcel EBU Total" on page 12 of 12 pages). 7. The total revenue needed from the FY17 Fire Assessment is 141,479 (see Exhibit H, line A). A. Estimated FY17 Fire Assessment Levy amount billed to the FY17 Property Tax Roll is 85, (See Exhibit H, line E). B. Estimated FY17 Fire Assessment Levy amount of the 5 parcels in VTTR 4321 (Outlots "A," "C," and "F) with no APNs beginning in FY16 is (See Exhibit H, line D). Estilnated FY17 Fire Assessment Levy amount of the 14 parcels in Tract 51 (Outlots "A" through "J," "L," and "P) with no APNs beginning in FY17 is 1,11.74 (See Exhibit H, line D). C. Therefore, there will be an esti1nated (54,482.88) shortfall in FY17 Assessment Levy Revenue available to fund the Fire Assessment Area's 1/3 share (141,479) of the estimated FY17 Winter Service Cost. D. The FY17 Fire Assessment Levy revenue provided may be reduced to 86,75.4 if the Williamson Act Parcel Assessment Reductions are requested by the owners of those eligible Williamson Act parcels (see page 11 of this FY17 Administrator's Report). 8. The Fire District's net share of the 667, 194 estimated total FY 1 7 Winter Service Cost is projected to be 183,38 (27.49%) (See Exhibit H, line 4). The 483,814 (72.51 o/o) balance of the FY17 total estimated cost is to be funded by the combined estimated revenue to be received from the FY17 Fire Assessment Levy (86,996) and from the FY17 Table Mountain Casino Fire Service Agreement Fee (396,818). 9. In FY16 the Fire District's Fire Assessment Fund received 79,666.6 in revenue from the FY16 Fire Assess1nent levy and of interest earnings on the Fire Assessment Fund cash balance, producing a total of 8, in FY16 Fire Assessment Fund revenues. After deducting the County Auditor's for billing and collecting the FY16 Fire Assessment, a net of 8,73.56 was transferred on August 11, 217, from the Fire Assessment Fund to the General Fund. The attached Exhibit F shows a detailed tabulation of assessment revenues vs Fire Assessment Area's cost shares and available funds through the end offy16 (June 3, 217) Summary S-3 9/11/217

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10 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA FISCAL YEAR 217 (FRESNO COUNTY SPECIAL ASSESSMENT TAX CODE- 6962) Report Contents This Seventeenth Annual Administrator's Report on Assessment Levy for Fiscal Year 217 (the "FY17 Administrator's Report") has been prepared by Dejan Pavi6, a Civil Engineer licensed by the State of California and doing business as D-P Consulting, a sole proprietorship (the "Assessment Engineer"), pursuant to the authorization of the Fire Chief for the Fresno County Fire Protection District. The FY17 Administrator's Report provides the information on the levy of the Benefit Assess1nent For Fire Suppression Services Millerton New Town & Surrounding Area Fiscal Year 217 (the "Fire Assessment"). The sum of the amounts actually placed on the property tax bills for the parcels located in the Fire Assessment benefit area is referred to in this FY17 Administrator's Report as the "FY17 Fire Assessment Levy." The requirements for the preparation of the annual Administrator's Report are set forth in paragraph V.B, beginning on page III-16 in Section III of the Engineer's Report on the Fire Assessment (the "Engineer's Report"). All of the Engineer's Report require1nents for preparation of the Fiscal Year 217 ("FY17") and all future fiscal years Ad1ninistrator' s Reports on the Fire Assessment are reprinted for reference in Appendix D, attached to this FY17 Administrator's Report and incorporated herein by reference. Engineer's Report Section V.B.1 designates the Fresno County Fire Protection District (the "Fire District") Fire Chief as the Fire Assessment Administrator. This FY17 Administrator's Report also includes the FY17 Equivalent Benefit Units ("EBU") and the FY17 assessment amounts calculated for each new Fresno County Assessor's Parcel Number ("APN") that has been created since the Engineer's Report was approved in July 2. New Parcels are created by the subdivision or reconfiguration of any parcel that was on the Fresno County Assessor's Roll (the "Assessor's Roll") during the preceding fiscal year in which the Fire Assessment was levied and that was shown on the preceding fiscal year's Assessment Roll for the Fire Assessment (the "Fire Assess1nent Roll") as being a benefited parcel that was assessed a share of the total cost authorized for Fire Assessment funding. The APN for each subdivided or reconfigured originally assessed parcel (an "Old Parcel") has been removed by the Assessor from the Assessor's Roll for the current fiscal year. The Assessor has assigned a new APN to each New Parcel created from an Old Parcel and the APN assigned to each New Parcel is included in the FY17 Fire Assessment Levy and shown on the FY17 Fire Assessment Roll. The Old Parcel APNs are retired from the list of parcels with a Fire Assessment lien and will not be shown as APN s on the FY17 or future fiscal years Fire Assessment Rolls. The Engineer's Report also authorizes the Fire Assessment Administrator to recalculate the EBU' s for any benefited parcel that has had a change in its land use designation or in its development status during the preceding fiscal year; i.e., a new home or commercial building has been constructed on a previously undeveloped parcel. Benefited parcels with a changed land use or development status are referred to as "Changed Status Parcels." The new AdminRpt 9/11/217

11 EBU totals and FY17 assessment amounts for the Changed Status Parcels are also presented in this FY17 Administrator's Report. Annexations to and Detachments from the Fire Assessment Area Boundaries Note: There were no annexations to and detachments from the Fire Assessment Area boundaries that affect the FY17 Fire Assessment. Annexations and detachments described below in items A through D are a recapitulation of all annexations and detachments since the levy of Fire Assessment in FYOl. A. On November 19, 23, the Fire District Board adopted its Resolution No. 3-13, that approved annexation of the Vesting Tentative Tract No ("VTTR4321") area andapn to the Fire Assessment Area. Resolution No was filed with the Fresno County Recorder on November 21,23, as Document No VTTR 4321 is approved for subdivision into 181 residential lots and 14 storage facility lots. APN , a 45 acre parcel adjacent to the VTTR 4321 south boundary, is subject to the recorded covenant that VTTR 4321 be annexed to the Fire Assessment Area, with only those VTTR 4321 phases that are recorded being subject to the annual levy of the Fire Assessment. Pursuant to the annexation ofvttr 4321, the first 56 lots recorded as the first phase of that 181lot development were included in the FY4levy and will be included in all future levies of the Fire Assessment. The assessable Fire Service Equivalent Benefit Units ("EBU") total for the VTTR 4321 assessment area will be adjusted in future fiscal years to add new EBU assigned to new lots created by recording additional VTTR 4321 phases, and to add new EBU assigned to new homes constructed on those lots. B. A subdivision map for Tract 51 (Ventana Hills) ("Tract 51 ") was recorded March 9, 25, creating 91 single family residential lots and 18 outlots (1 9 total lots and outlots ). The property owner and subdivider, V entana Hills Estates LLC, recorded a covenant to annex the recorded Tract 51 lots and outlots to the Fire Assessment Area. The Tract 51 annexation was approved on August 17, 25, by the adoption of the Fire District Board's Resolution No that was filed with the Fresno County Recorder on August 18, 25, as Document No Resolution No approved the Tract 51 annexation, including the map entitled "Exhibit A Amendment No. 2 to Sketch Map of Assessment Area Boundaries for Fresno County Fire Protection District Proposed Millerton New Town and Surrounding Area Infrastructure Plan for Enhanced Fire Suppression Services Assessment - Annexing Properties to Assessment Area per Covenant (Vesting Tentative Tract Map No. 51 )," and authorized the annual levy of the Fire Assessment, beginning in Fiscal Year ("FY6"), on the 91 residential lots and 13 of the 18 Outlots in Tract 51 (a total of 14 benefited and assessed lots and outlots ). That assessment levy authorization will continue for 25 years, through FY3, when the Fire Assessment levy authorization for the entire Fire Assessment Area will expire. Annexation of Tract 51 added EBU to the Fire Assessment Area. The Fire Assessment was first levied on the Tract 51 lots in FY6. The assessable EB U total for the Tract 51 lots will be adjusted in future fiscal years to add new EB U assigned as new homes are constructed within the development AdminRpt 2 9/111217

12 C. On June 22,21, twelve (12) APNs owned by JPJ, were annexed to the Fire District's CFD No as its Zone 1. Pursuant to that annexation and to the Fire District Board's Agreement with JPJ, those 12 APNs are no longer subject to the annual levy of the Fire Assessment. A copy of the JPJ Agreement was attached as Appendix J to the Tenth Annual Administrator's Report and is on file with the Fire District. The effect of that action was to detach the 12 JP J APN s from the Fire Assessment Area beginning with FY 1 and continuing for all future fiscal years in which the Fire Assessment is levied. D. On February 12, 213, the Fire District staff informed Wilson & Associates that the seven (7) parcels described as APNs s, s, s, , , , and have been annexed to CFD No Accordingly, beginning with FY13 and continuing for all future fiscal years when the Fire Assessment is levied, those parcels are no longer subject to the Fire Assessment. The removal of the referenced seven APNs, along with APN that has been merged with APN by a parcel line adjustment, has eliminated 9.9 EBU, which has reduced the FY13 assessment levy by 2, Report on the Fiscal Year 21 7 Fire Assessment Levy The requirements for preparation of the FY17 Administrator's Report and all subsequent annual reports on the Fire Assessment are described beginning with the item numbered B. I at the top of Page D-4 in Appendix D, that states beginning in its fourth line"... the Fire District's Fire Chief or his designee, acting as the Fire Assessment Administrator, shall prepare an Administrator's Report... containing all of the following information:... " Each of the items in the referenced Appendix D, item B.1, describing cost data, assessment calculations, or other information that is required to be included in this FY17 Administrator's Report is restated below in its sequence of listing in Appendix D. The full scope of data or information that is required by the item to be prepared and included in this FY17 Administrator's Report is presented in its entirety as subtext to the restated Appendix D annual report contents item. B. I. a. The Annual Report shall contain a suntmary of the current fiscal year's operations status and fiscal data, including: i. MaxintumAnnual Operations Cost as calculated pursuant to the procedure described in Section II of this Engineer's Report in the subparagraph entitled "Annual Adjustment to Base Year Cost and MaximuntAssessment Rates;" The Annual Adjustments to Base Year Cost and Maximum Assessment Rates procedure is reprinted for reference as item D( 1) beginning on page D-1 of Appendix D. That procedure authorizes adjustment of the prior year's Base Year Cost of Full Operations (FY16 Millerton Full Time Staffing) and the Phase 1 Fire Service Plan Base Year Cost (FY16 Winter Staffing Cost) by the Fire District's Gann Appropriations Limit Factor (the "Gann Limit Factor") for FY17 and for each future fiscal year in which the Fire Assessment is authorized to be levied. The Fire District's Gann Limit Factor is calculated pursuant to the California Revenue and Taxation Code and to information provided by the California Department of Finance. The Gann Limit Adjusted Budget Amounts calculated for FY17 and for each future fiscal year in which the Fire Assessment is authorized to be AdminRpt 3 9/11/217

13 levied will become the new "Adjusted Base Year Cost," which is the 1naximum fire service budget amount that can be funded in any fiscal year by the Fire Assess1nent. 1. The FY17 Gann Limit Factor for the Fire District is The procedure for calculation of the FY17 Gann Limit Factor is contained in Exhibit A, attached hereto and incorporated herein. A copy of the letter received by the Fire District from the California Departn1ent of Finance providing the data needed for the calculation of the FY17 Gann Limit Factor is attached hereto as Appendix C and incorporated herein. 2. The FY17 Gann Adjusted Full Service Cost of1,114,271 is shown on the Exhibit C table in the line entitled ASSESSMENT AREA SPECIAL BENEFIT SHARE OF FY17 ADJUSTED BASE YEAR COST (95%). This amount is the new FY17 GannAdjusted Base Year Full Service Cost and is the maximum FY17 staffing cost for the planned Millerton New Town Fire Station that can be funded by the FY17 Fire Assessment Levy. The Millerton New Town Fire Station has not been constructed, nor does the Fire District plan to construct and place that fire station in operation during FY17. Accordingly, the FY17 Fire Assessment will be based on the funding needed to support the Phase 1 Fire Service Plan Cost of providing winter staffing at the Friant Station. However, the FY17 Gann Adjusted Base Year Full Service Cost is the base year cost of full service operations that will be used to calculate the FY17 adjusted maximum cost of full service operations eligible for funding by the Fire Assessment. 3. The table in Exhibit B entitled "Maximum Annual Operating Budget Winter Time Staffing of Friant Station For Fiscal Year 217 (FY17 Gann Adjusted Phase 1 Fire Service Cost)," attached hereto and incorporated herein, shows in the line entitled "FY17 GANN ADJUSTED PHASE 1 FIRE SERVICE COST" that 4,216 is the maxi1num FY17 cost for winter staffing of the Friant Station that can be funded by the FY17 Fire Assessment Levy. According to the Engineer's Report, the Fire Assessment Area's beneficial share is 1/3 of the Adjusted Phase 1 Fire Service Cost and the FY17 Fire Assessment Levy, and all future Fire Assessment Levies, is required to fund 1% (133,45) of that 1/3 beneficial cost share as shown on the line in Exhibit B entitled "Assessment Area Special Benefit Share offy17 Phase 1 Adjusted Base Year Cost (1/3)." The esti1nated FY17 cost to place the Fire Assessment on the property tax bills for the Fire Assessment Area benefited and assessed parcels is shown on Exhibit Bas 8,74, and the Total Gann Adjusted Phase 1 Fire Service Base Year Cost and Assessment Billing Cost Eligible for FY17 Fire Assessment Funding of 141,479 is shown in the last line of the Exhibit B table. The FY16 Maximum Cost Eligible for Fire Assessment Funding of 13 5,841 is also shown in the last line of the Exhibit B table. B. I. a. The Annual Report shall contain a sumntary of the current fiscal year's operations status and fiscal data, including: ii. The actual operations budget used to prepare the Fire Assessment levy for the current fiscal year, if different from the Maximum Annual Operations Cost; 1. The Fire District Budget for Millerton New Town Fire Station Full Service Operations during FY 1 7 is attached hereto as Appendix A and incorporated herein. The Grand Total 773- I 7-AdminRpt 4 9/11/217

14 Estimated Cost for FY17 is the 1,132,447 sum of the Appendix A budget totals for the Table Mountain Casino (the "TMC") of 68,259 and the Fire District share of 452,188, which is slightly higher than the 1,114,271 Gann Adjusted Base Year Full Service Operating Cost shown in Exhibit C. However, as previously stated, the Millerton New Town Fire Station has not been constructed by the Fire District and is not planned for construction and operation in FY17. Accordingly, the FY17 Millerton New Town Fire Station Full Service Operating Cost is not used in the FY17 Fire Assessment analysis and calculation. 2. The Fire District Estimated Annual Operating Budget Friant Winter Period Staffing FY17 is attached hereto as Appendix Band incorporated herein. The Grand Total Estimated Cost for FY17 is also the 1,132,44 7 sum of the TMC and Fire District budget shares shown in Appendix B. The Winter Service cost share of that annual budget has been estimated as the cost share for 7-months (58.33%) of budgeted total operations costs, or 66,594. That total, which is the estimated budget for Winter Period Staffing (the "Fire District Phase 1 Fire Service Budget"), is greater than the 4,216 FY17 Gann Adjusted Phase 1 Fire Service Cost shown on Exhibit B as the maximum winter staffing cost eligible for FY17 Fire Assessment Funding. Accordingly, the actual FY17 Fire Assessment Levy amount will be calculated based on the 141,479 total cost eligible for FY17 Fire Assessment Funding that is shown in the last line of Exhibit B; not on the Fire District's actual estimated winter staffing cost shown in Appendix B. B.l.a. The Annual Report shall contain a suntmary of the current fiscal year's operations status and fiscal data, including: iii. 11ze Schedule of Maxintunt Fire Assessntent Rates for the current fiscal year, as prepared pursuant to the procedure described in subparagraph IV.A of this Section III; The Schedule of Maximum Fire Assessment Rates for FY17 are shown in the Exhibit D table entitled "Fiscal Year 217 Gann Limit Adjusted Schedule of Maximum Annual Assessment Rates By Type of Use Category" (the "FY17 Adjusted Maximum Annual Assessment Rates"), attached hereto and incorporated herein. Reference to Appendix D item D(2), beginning on page D-2 will show in the sub-item 2 on page D-3 that: "2. The Schedule of Maximum Rates for FY2 1 is to be adjusted for each succeeding fiscal year to set the new Schedule of Max. Rates, by multiplying the Schedule of Max. Rates for the preceding fiscal year by the Fire District's Gann Lin1it Factor applicable to the next succeeding fiscal year for which the new Schedule of Max. Rates is being calculated; 3. The new Schedule of Max. Rates so calculated for the next succeeding fiscal year will be the Schedule of Max. Rates used to calculate the Maxin1um Assess1nent Amount that can be levied in that next succeeding fiscal year;" Therefore, the FY16 Gann Limit Adjusted Schedule of Maximun1 Annual Assessment Rates has been multiplied by the FY17 Gann Limit Factor to calculate the FY17 Adjusted Maximum Annual Assessment Rates shown on the Exhibit D table. The Exhibit D assessment rates are the assessment rates authorized for use in calculating the FY17 Adjusted Maximum Fire Assessment Amount. The FY17 Adjusted Maxi1num Annual Assessment Rates are shown on the Exhibit D table in the column AdminRpt

15 entitled "FY217 Adjusted Maximum Annual Rates." The actual assessment rate per EBU used to calculate the FY17 Fire Assessment Levy Funding cannot be greater than the /EBU maximum rate shown on Line 1 of the Exhibit D table. B.J.a. The Annual Report shall contain a summary of the current fiscal year's operations status and fiscal data, including: iv. The Assessment Rate per EB U used to calculate the current fiscal year's parcel assessments, if different from the current year's Maxintunt Assessment Rate per EBU; The FY17 Gann Limit Adjusted Maximum Assessment Rate of /EBU is the rate used to calculate the FY17 Fire Assessment Levy amount. Table FY17-1 in Exhibit G, attached hereto and incorporated herein, shows on page 13 of 13 pages in the column entitled "TOTAL PARCEL EBU" that the FY17 Adjusted EBU total for the Fire Assessment Area is EBU. The FY17 EBU total is 13.7 EBU higher than the FY16 total of33.23 EBU. The 13.7 EBU increase is the net change from the construction of new homes between March 1, 216, and February 28, 217. The attached Exhibit H section entitled "Summary of FY17 Fire Assessment Levy Calculations" describes the procedure used to calculate the 141,479 of Estimated Net Assessment Revenue Needed in FY17 (see item C in the Assessment Levy Calculations section of Exhibit H). That net revenue amount is calculated as the 141,4 79 maximum assessment amount that can be levied in FY17 (see Exhibit B) minus the. in estimated surplus Fire Assessment levy revenues collected in FY16. Levying the maximum authorized assessment rate on the assessable EBU would result in a maxin1um assessment levy amount for FY17 of86, (after rounding each parcel's calculated assessment). That levy maximum has been reduced by 1.24, to 86,996.12, after adjusting the assessment amounts placed on the property tax bills to the next lower cent evenly divisible by 2. Note: of the 86, total adjusted assessment amount, 85, was placed on the property tax bills, while is the total assessment levy of the 5 parcels with no APNs beginning in FY16 (identified as APN (Outlot ''A" ofvttr 4321), APN (Outlot "F" ofvttr 4321); APN (portion of Outlot "C" ofvttr 4321); APN (portion of Outlot "C" ofvttr 4321 ''), and APN (portion of Outlot "C" ofvttr 4321)), and 1,11.74 is the total assessment levy of the 14 parcels with noapns beginning infy17 (identified as APN (Outlot "K" oftr 51), APN (Outlot "D" oftr 51), APN (portion ofoutlot "C" oftr 51), APN (Outlot "L" oftr 51), APN (Outlot "J" oftr 51), APN (Outlot "F'' oftr 51), APN (Outlot "E" oftr 51 ), APN (portion of Outlot "C" oftr 51 ), APN (Outlot "B" oftr 51), APN (Outlot"!" oftr 51), APN (Outlot "G" oftr 51), APN (Outlot "P" oftr 51), APN (Outlot "H" oftr 51), and APN (Outlot "A" oftr 51 )). B.l.a. The Annual Report shall contain a summary of the current fiscal year's operations status and fiscal data, including: v. The Assessment Roll for the current fiscal year. The "Fire Assess1nent Roll FY17" is attached hereto as Exhibit E and incorporated herein. The parcel assessment amounts for FY17 shown in the Exhibit E column entitled "Parcel FY 217 Maximum Assessment Amount" have been calculated using the FY17 Gann Limit Adjusted Maximum Rate as the rate by which each parcel's EBU total shown in the Exhibit E column entitled "Parcel EBU Total" is multiplied. The total FY17 Maximum Assess1nent Amount of86,997.36, AdminRpt 6 9/11/217

16 shown on page 12 of Exhibit E, is the sum of the Exhibit E parcel assessment amounts in the Parcel FY 217 Maximum Assessment Amount column. As stated in the preceding item B.1.a.iv., the total amount placed on the property tax bills for the Fire Assessment Area benefited parcels is rounded down 1.24 (See Note above). The amount billed to property taxes is 54, below the 141,479 Estimated Net Assessment Revenue Needed FY17. B. 1. b. For the next fiscal year's Fire Assessment levy, the Fire Assessntent Adntinistrator or the Assessment Engineer shall perform all of the following steps and include all of the following information in the Annual Report: i. A sumntary of the planned operations for the next fiscal year including a description of significant operational changes front those of the current fiscal year and, if the Phase 1 Fire Service Plan is still in operation, an update of the construction plans for the New Town Fire Station and of the estintated tinte line plan for transition to the Long Term Fire Service Plan. During FY17 there will be no change in fire protection services operations within the Fire Assessment Area. The Phase 1 Fire Service Plan continues as the operational plan for the FY17 Fire Assessment Area. As previously stated, the permanent Millerton New Town Fire Station has not been constructed and is not planned by the Fire District for construction in FY17. There is no Fire District time line in place for transition of the Fire Assessment Area to the Long Term Fire Service Plan. B.l.b. For the next fiscal year's Fire Assessntent levy, the Fire Assessment Adntinistrator or the Assessntent Engineer shall perfornt all of the following steps and include all of the following infonnation in the Annual Report: ii. The new Maximum Annual Operations Budget and new Schedule of Maximum Annual Assessment Rates including the new Maximum Rate per EB U, calculated pursuant to the procedures described in Subparagraph IV.A of this Engineer's Report. As presented above, the new maximum annual operations budget for the Fire Assess1nent Area is the FY17 Gann Adjusted Phase 1 Fire Service Cost set forth in the attached Exhibit B (4,216). The new maximum assessment rate per EBU (252.95/EBU) is set forth in the attached Exhibit D as the "Fiscal Year 217 Gann Limit Adjusted Schedule ofmaximun1 Annual Assessment Rates By Type of Use Category." B.l.b. For the next fiscal year's FireAssessntent levy, the FireAssessntentAdntinistrator or the Assessntent Engineer shall perform all of the following steps and include all of the following information in the Annual Report: iii. The proposed operations budget for the next fiscal year, if different front the new Maxintunt Annual Operations Budget. The new FY17 Maximum Operations Budget in Exhibit B sets a total winter operations cost maximum budget amount of4,216, which is less than the Fire District's 66,594 estimate for the actual cost of FY17 winter operations (see Exhibit H). Accordingly, the FY17 Maximum AdminRpt 7 9/11/217

17 Operations Budget amount has been used to calculate the FY 1 7 Fire Assessment Levy amount. However, the upper section of the attached Exhibit H, labeled "Uses of Funds", shows that the Fire District's actual estimated total cost to provide Winter Staffing Operations (66,594) and to pay the FY17 Administrator's Report preparation estimated total cost (6,6) is 667,194. The Exhibit H section labeled "Sources of Funds" shows that the 667,194 total estimated Winter Staffing Cost will be paid from three sources, as follows: (i) an estin1ated 396,818 is to be paid pursuant to the Fire District's agreement with the TMC (6.o/o of the actual operations cost); (ii) the FY17 Fire Assessment Levy will provide an estimated 86,996; and (iii) the Fire District will pay the 183,38 balance of the total cost of Winter Service Operations as the Fire District's net cost to provide Winter Service Operations to the regular service area of the Friant Station. B.J.b. For the next fiscal year's Fire Assessn1ent levy, the Fire Assessntent Administrator or the Assessntent Engineer shall perform all of the following steps and include all of the following information in the Annual Report: iv. A description of the land use or development status changes to Assessment Area parcel APNs and of how those changes affect the parcel EB U allocations used to calculate the current fiscal year's Assessment Roll. Using the revised parcel EBU data, prepare an update of the Parcel Benefit Unit Allocation Table in a fonnat similar to that used to prepare Table D-1 in the Engineer's Report. The Assessment Engineer made an on-site check in July 217 of the status of new development within the Fire Assessment Area (and confinned the status with the Fresno County GIS personnel) and found that no houses had been remodeled prior to March 1, 217, to add living area that would increase their Fire Assessment EBU total; no previously benefited parcels were converted to nontaxable and non-assessable USA Trust Indian Land status in FY16; no previously non-assessable parcels classified as USA Indian Trust Land in FY16 have been removed from USA Indian Land Trust status and reclassified as taxable property that are benefited by the Winter Service staffing and operation of the Friant Station and are now subject to the FY17 and future Fire Assessment levies; twenty-five (25) new homes were constructed in the Fire Assessment Area adding 13.7 EBU to the EBU total for the Fire Assessment Area; and, five (5) previously assessed parcels had their APNs eliminated by the Fresno County Assessor beginning in FY16, and additional fourteen (14) APNs were eliminated beginning in FY17 (See detailed descriptions above), without changing those parcels' total combined EBU allocation. Exhibit G, Table FY17-1 shows the EBU calculation details for all parcels subject to the FY17 Fire Assessment Levy. Reference to page 13 of Table FY17-1 will show that for FY17 there are total assessable EBU, which is an increase of 13.7 EBU (4.1 %) from the FY16 total of Exhibit G, Table FY17-2 provides the detailed EBU calculations for all FY17 Changed Status Parcels. B.l.b. For the next fiscal year's FireAssessntent levy, the FireAssessmentAdntinistrator or the Assessment Engineer shall perform all of the following steps and include all of the following information in the Annual Report: v. Provide an estimate of Fire District revenue sources available for funding a portion of the next fiscal year's operations cost and identify any other resources that can be applied to reduce the Assessntent Area's share of the next fiscal year's operations costs. Pursuant to an agreement between the Fire District and the TMC, the TMC is expected to pay a share of the actual FY17 Winter Staffing Cost for the Friant Station. Reference to Exhibit H will show AdminRpt 8 9/11/2 I 7

18 that the TMC payment will be an estimated 59.48% of the total esti1nated Winter Staffing and Fire Assessment Administration cost for FY17. Exhibit H also shows that the Fire Assessment Levy will pay 13.4% of the total estimated FY17 cost, and that the Fire District will be responsible for the remaining 27.49% of the estimated total FY17 Winter Service Staffing Cost. B.l.b. For the next fiscal year's Fire Assessntent levy, the Fire Assessntent Adntinistrator or the Assessment Engineer shall perfornt all of the following steps and include all of the following inforntation in the Annual Report: vi. Calculate the AssessntentArea's beneficial share of the current fiscal year's proposed operating budget, based on the cost/benefit allocations described in Engineer's Report Section II, as shown on Table 11I-1for operations under the Long Ternt Fire Service Plan or as shown on Table II1-2for continuing Phase 1 Fire Service Plan operations. 1. Reference to FY17 Administrator's Report section B.1.a.i., response ite1n 2 on page 4, and to the bolded statement contained therein, the "... FY17 Fire Assessment will be based on the funding needed to support the Phase 1 Fire Service Plan Cost... " 2. Further reference is made to the aforesaid section B.1.a.i, and to its response ite1n 3 on page 4 that presents the following information on the calculation of the Assessn1ent Area's beneficial share of the FY17 proposed operating budget, based on the cost/benefit allocations described in Engineer's Report Section II: The table in Exhibit B entitled "Maximum Annual Operating Budget Winter Time Staffing of Friant Station For Fiscal Year 217 (FY17 Gann Adjusted Phase 1 Fire Service Cost)," attached hereto and incorporated herein, shows in the line entitled "FY17 GANN ADJUSTED PHASE 1 FIRE SERVICE COST" that 4,216 is the maximum FY17 cost for winter staffing of the Friant Station that can be funded by the FY17 Fire Assessn1ent Levy. According to the Engineer's Report, the Fire Assessment Area's beneficial share is 1/3 of the Adjusted Phase 1 Fire Service Cost and that 1/3 beneficial cost share (133,45) is shown on the line in Exhibit B entitled "Assessment Area Special Benefit Share of FY17 Phase 1 Adjusted Base Year Cost (1/3)". The estimated FY17 cost to place the Fire Assess1nent on the property tax bills for the Fire Assessment Area benefited and assessed parcels is shown on Exhibit Bas 8,74, and the Total GannAdjusted Phase 1 Fire Service Base Year Cost and Assessment Billing Cost Eligible for FY17 Fire Assessment Funding of 141,4 79 is shown in the last line of the Exhibit B table. Exhibit H, Summary FY17 Uses and Sources of Funds Winter Staffing of Friant Fire Station, shows in item 2 of its "Sources offunds" section that the Estimated FY17 Assessment Levy Revenue of86,996 represents 13.4% of the 667,194 Estimated Total FY17 Uses offunds for providing Winter Service Staffing. That funding share is less than the 141,479 offy17 Fire Assessment Levy revenue needed to fund the Fire Assessment Area's share of the estimated Winter Service Staffing cost. B.l.b. For the next fiscal year's FireAssessntent levy, the FireAssessntentAdministrator or the Assessntent Engineer shall perfornt all of the following steps and include all of the following inforntation in the Annual Report: AdminRpt 9 9/11/217

19 vii. Calculate the per-ebu assessment rate needed to fund the Assessment Area's apportioned share of the operations cost by dividing the allocated cost share by the EBU total as updatedfor the next fiscal year, and con1pare that calculated rate to the new Maximun1 Rate per EBU as calculated pursuant to the above item "ii." If the calculated assessn1ent rate per EB U exceeds the new Maxin1un1 Rate, then use the new Maxin1un1 Rate to prepare the Assessment Roll for the next fiscal year, as described in the following item "viii." llowever, if the new Maxin1um Rate exceeds the calculated assessment rate, then use the lower calculated rate to prepare the Assessment Roll for levy of the next fiscal year's FireAssessn1entat less than the new Maximun1 Rate authorized for use in that next fiscal year. Whether the new Maximun1 Rate is used as the assessn1ent rate or a calculated lower rate needed to fund actual costs for the next fiscal year (in either case, the "Assessment Rate''), the new Maximun1 Rate beconzes the new Base Year Rate that will be adjusted by the Fire District's Gann Limit Factor to calculate a new Maxin1u111 Rate for the next succeeding fiscal year. FY17 Administrator's Report section B.1.a.ii, in the last sentence of response item 2 on page 5, states that "... the actual FY17 Fire Assessment Levy amount will be calculated based on the 141,479 total cost eligible for FY17 Fire Assessment Funding shown in the last line of Exhibit B; not on the Fire District's actual estimated winter staffing cost shown in Appendix B." FY17 Administrator's Report section B.l.a.iv, on page 6 states"... the FY17 Adjusted EBU total for the Fire Assessment Area is EBU." It further states that the FY17 Gann Litnit Adjusted Maximum Assessment Rate of252.95/ebu is the rate used to calculate the FY17 Fire Assessment Levy amount. Levying the maximum authorized rate on the assessable EBU will provide a maximum of 86, in assessment revenue, which is less than the 141,479 FY17 Fire Assessment Share of the estimated FY17 Friant Winter Staffing estimated total cost. Therefore, the FY17 Fire Assessment Levy is calculated using the FY17 Gann Limit Adjusted Maximum Assessment Rate of /EBU. B.l.b. For the next fiscal year's Fire Assessment levy, the Fire Assessment Adn1inistrator or the Assessn1ent Engineer shall perjorn1 all of the following steps and include all of the following inforn1ation in the Annual Report: viii. Prepare the Assessn1ent Roll for the next fiscal year using the procedures described in the Engineer's Report: The FY17 Fire Assessment Roll is attached hereto as Exhibit E. The FY17 Maximum Fire Assessment Amount shown on page 12 of Exhibit E is 86, (See above for details on rounding). As of the date shown on the cover of this FY17 Administrator's Report the FY17 Fire Assessment billing data has been submitted to the Fresno County Auditor's Office and processing of that data has been completed to place the individual parcel assesstnent amounts on the FY17 property tax bills for the benefited parcels in the Fire Assessment Area AdminRpt 1 9/11/217

20 Williamson Act Parcel Assessment Reductions The total assessment amount to be placed on the property tax bills of 85,498.72, after applying rounding required by the County Auditor, may be reduced further by the following adjustments calculated at the FY17 Fire Assessment Rate of /EDU and.5 EBU per parcel net undeveloped acre and rounded down to the next lower cent to a parcel total assessment amount evenly divisible by two. Williamson Act Parcel Vacant Land Acreage Assessment Refund for each of the following parcels listed by APN, as approved for each by separate Fire District Board Resolution: 1. Calculation of Assessment Refunds for Eligible Williamson Act Parcels a Total Assessment FY 17 ii. Williamson Act Vacant Acreage Refund FY17 iii. Net Assessment b i. Total Assessment FY17 ii. Williamson Act Vacant Acreage Refund FY17 iii. Net Assessment c i. Total Assessment FY17 ii. Willimnson Act Vacant Acreage Refund FY17 iii. Net Assessment d. Total Eligible Williamson Act Refunds FY17 2. Total "Adjustments" to FY17 Assessment Roll 3. Net "Adjusted" Assessment Levy Amount (85, ) ( 5.58) ( 63.24). 1,59.86 (86.9) (92.72) (92.72) 84,578. Publicly Owned Parcels Assessed in Fiscal Year Clovis Unified School District ("CUSD") purchased three undeveloped parcels within the Fire Assessment Area in March 21 and those new parcels were billed their apportioned Fire Assessment shares beginning in FY1 and will be billed in FY17 and in future fiscal years as APNs assigned a "T" designation for public ownership parcels. Each of those parcels was created by public agency deed from a parcel that had an existing Fire Assessment lien and the remainder of each original parcel that is still in private ownership has also been assigned a new APN. The CUSD parcels are benefited by the availability of Phase 1 Fire Assessment Service. Accordingly, the EBU total and FY17 Fire Assessment amount for each CUSD parcel has been calculated and is shown on the FY17 Assessment Roll, attached as Exhibit E. Billing information has been provided to the Fresno County Auditor's Office for their use in preparing three assessment bills that will be sent to CUSD for FY17. Fresno County has purchased a parcel in the Fire Assessment Benefit Area that was created by public agency deed from a parcel that had an existing Fire Assessment lien. The Fresno County parcel and the remainder portion of the original parcel are on the Fire Assessment Roll with an assessment amount calculated pursuant to each parcel's current land use. The Fresno County parcel has been purchased as the site for a future Fresno County Branch Library and public services center for the Millerton New Town area. Pursuant to a prior verbal agreement with the Library Business Manager, the FY17 Fire Assessment is to be billed to the Fresno County Library Administration by the Fresno County Auditor's Office (based on the information provided by the Assessment Engineer) AdminRpt /217

21 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT A CALCULATION OF FISCAL YEAR 217 GANN LIMIT FACTOR MILLERTON NEW TOWN FIRE SUPPRESSION ASSESSMENT

22 EXHIBIT A CALCULATION OF FISCAL YEAR 217 GANN LIMIT FACTOR MILLERTON NEW TOWN FIRE SUPPRESSION ASSESSMENT The Gann Limit Factor for Fiscal Year 217 is calculated below based on instructions and an example contained in a letter and attachments thereto from the State Department of Finance dated May 217, a copy of which is included in this report as Appendix C. A. Pursuant to Attachment A to said letter, the Percentage Change in Per Capita Personal Income for FY17 over the prior year is B. Pursuant to Attachment B to said letter, the percent Change in Population for unincorporated areas of Fresno County is C. Convert Per Capita Pers. Income Change to a ratio: ( )/1 = D. Convert Population Change to a ratio: ( )11 = 3.69%.44% E. Gann Limit Factor (FY17): x 1.44 = DATA SOURCE: California Department of Finance Website: _Population_ 217.pdf ExA 7/22/217

23 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING EXHIBIT B MAXIMUM ANNUAL OPERATING BUDGET WINTER TIME STAFFING OF FRIANT STATION FOR FISCAL YEAR 217 (FY17 GANN ADJUSTED PHASE 1 FIRE SERVICE COST)

24 Item Descriptions EXHIBIT B MAXIMUM ANNUAL OPERATING BUDGET WINTER TIME STAFFING OF FRIANT STATION FOR FISCAL YEAR 217 (FY17 GANN ADJUSTED PHASE 1 FIRE SERVICE COST) FY216 Adjusted Base Year Item Total FY217 Adjusted Base Year Item Total Personnel & Miscellaneous Costs CDF Administration Charge Subtotal Personnel, Miscellaneous & Administration Costs 295,918 32~98 328,826 38,199 34~ ,473 Operations Cost Capital Equipment Replacement Winter Service Total Operating Budget 4, ,7 42,57 385,43 Contingency & Annual Assessment Administration 14,568 15,173 FY17 GANN ADJUSTED PHASE 1 FIRE SERVICE COST 384,268 4,216 General Benefit Share of FY 1 7 Phase 1 Adjusted Base Year Cost (2/3) 256, ,811 Assessment Area Special Benefit Share of FY17 Phase 1 Adjusted Base Year Cost (1/3) 128,89 133,45 Additional FY17 Fire District Assessment Administration Costs Recovery of Fire District Expenses Re: Fire Assessment Proceeding 1. Legal Counsel Services 2. Assessment Notice 1nailing and recording expenses 3. Prepare Assessment Data for Billing with Property Taxes 4. Subtotal Fire Assessment Proceeding Expenses 7,752 8,74 8,74 TOTAL GANN ADJUSTED PHASE 1 FIRE SERVICE BASE YEAR COST AND ASSESSMENT BILLING COST ELIGIBLE FOR FY17 FIRE ASSESSMENT FUNDING 135, ,479 Note: FY17 Adjusted Base Year Cost item totals calculated as the product of the FY16 Base Year Item Total amounts multiplied by the FY17 Fire Assessment Gann Limit Factor ( See Exhibit A) ExB 7/22/217

25 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT C MAXIMUM ANNUAL OPERATING BUDGET FULL SERVICE OPERATIONS PROPOSED MILLERTON NEW TOWN FIRE FOR FISCAL YEAR 217 (FY17 GANN ADJUSTED FULL SERVICE COST)

26 Item Descriptions EXHIBIT C MAXIMUM ANNUAL OPERATING BUDGET FULL SERVICE OPERATIONS PROPOSED MILLERTON NEW TOWN FIRE STATION FOR FISCAL YEAR 217 (FY17 GANN ADJUSTED FULL SERVICE COST) FY216 Adjusted Base Year Item Total FY217 Adjusted Base Year Item Total Personnel & Miscellaneous Costs CDF Administration Charge Subtotal Personnel Operations Cost Capital Equipment Replacement Subtotal Subtotal FY17 Estimated Operating Budget Contingency & Assessment Administration FY17 FY17 ADJUSTED BASE YEAR COST FULL SERVICE OPERATIONS- PROPOSED NEW TOWN FIRE STATION GENERAL BENEFIT SHARE OF BASE YEAR COST (5%) ASSESSMENT AREA SPECIAL BENEFIT SHARE OF FY17 ADJUSTED BASE YEAR COST (95o/o) 761,414 84~ ,86 84,172 4A69 124,641 97, ,453 1,126,18 56,39 1,69, ,13 88~ '199 87,665 42~ ,813 1,11,12 161,95 1,172,917 58,646 1,114,271 The Millerton New Town Fire Station has not been constructed and is not plannedfor construction during FY17. Accordingly, the Millerton New Town Station Full Service Operations Budget is not used for calculating the FY17 Fire Assessment. Note: FY17 Adjusted Base Year Cost item totals calculated as the product of the FY 16 Base Year Item total amounts multiplied by the FY17 Fire Assessment Gann Limit Factor ( See Exhibit A) EXC 7/22/217

27 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT D FISCAL YEAR 217 GANN LIMIT ADJUSTED SCHEDULE OF MAXIMUM ANNUAL ASSESSMENT RATES BY TYPE OF USE CATEGORY

28 EXHIBIT D FISCAL YEAR 217 GANN LIMIT ADJUSTED SCHEDULE OF MAXIMUM ANNUAL ASSESSMENT RATES BY TYPE OF USE CATEGORY FY216 FY217 ADJUSTED ADJUSTED STRUCTURE MAXIMUM MAXIMUM PARCEL TYPE USE/HAZARD ANNUAL ANNUAL OF USE CATEGORY EBUTOTAL RATES RATES 1. Adjusted Max. Annual Rate per EBU for FY Each Single-Family Dwelling or Mobile Ho1ne ( 1-story residence) Each Single-Family Dwelling (2 to 4 stories) Undeveloped Vacant Acreage.5/ac 12.14/ac 12.65/ac 5. Partially Developed Acreage (subtract 1. acre for each assessed structure; rate is applied to net acres).5/ac 12.14/ac 12.65/ac 6. Residential Subdivision Vacant Lot a. Vacant Lot - no building permit 1. acres or less b. Vacant Lot - building pern1it as ofmarch c. Lots larger than 1. acres are Partially Developed Acreage (See Item 5) [Remainder of page left intentionally blank] ExD D-1 7/22/217

29 FY216 FY217 ADJUSTED ADJUSTED STRUCTURE MAXIMUM PARCEL TYPE USE/HAZARD ANNUAL ANNUAL OF USE CATEGORY EBUTOTAL RATES RATES 7. Each Non-Residential Structure with a Building Floor Area of: a. to 7,5 sq. ft b. with 2 to 4 stories c. 7 ~5 1 to 2~ sg. ft d. with 2 to 4 stories e. 2~1 to 4~ sq. ft ,11.8 f. with 2 to 4 stories 4.8 1, , g. 4~ sq. ft. or larger 6. 1, ,517.7 h. with 2 to 4 stories 7.2 1, , Public use well or pumping J. Public use wastewater facility Non-Residential Subdivision Vacant Lot a. Vacant Lot - no building permit 1. acres or less b. Vacant Lot - building pennit as of March 1, 1. acres or less c. Lots larger than 1. acres are Partially Developed Acreage (See Item 5) Notes: 1. Vacant lots 1. acre or smaller in an approved Residential or Non-Residential use subdivision are classified as developed if a building permit has been issued by March 1 preceding the July 1 start of the next fiscal year and are allocated I. EBU of Fire Suppression Service Benefit, or more, for the next ensuing assessment levy based on the number of stories for the permitted home. If the number ofbuilding stories cannot be determined from the permit or by a site inspection, 1. EBU will be assigned. When the structure is completed, it may be reclassified pursuant to the number of stories and number of additional structures also constructed on the lot and its EBU total adjusted accordingly. 2. FY17 Gann Limit Adjusted Maximum Annual Assessment Rate for 1. EBU is calculated as the product of the FY 17 Fire Assessment Gann Limit Factor ( See Exhibit A) and the FY16 adjusted per EBU Maximum Rate (242.87). All other Parcel Type of Use Category adjusted maximum rates are calculated as the product of the category's EBU total and the FY17 Adjusted Maximum Rate per EBU ExD D-2 7/22/217

30 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT E FIRE ASSESSMENT ROLL FY17- FRESNO COUNTY TAX CODE NO (Old APN's Deleted, New APN's and APN's With Changed Development in Bold/Italics)

31 EXHIBITE FIRE ASSESSMENT ROLL FY17- FRESNO COUNTY TAX CODE NO (OLD APN'S DELETED, NEW APN'S & APN'S WITH CHANGED DEVELOPMENT IN BOLD/ITALICS) FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL S / T / / T (Outlot "A") former (see NOTE 1) A !6A / T S ST ST S /9A/9B 1-9B5a S /9 A/9B 1-9B5b S /9A/9B1-9B5c S /9A/9B l-9b5d S / T T T T..... PARCEL FY17 MAXIMUM ASSESSMENT AMOUNT Calcs/ Fy 17 AssessmentRoll Page 1 of 12 Pages 8/8/217

32 ----- ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL.OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT T lost T T S A A A T T T T T T T T T T A VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR (Outlot "K'~ former (see NOTE 2) VTTR (Outlot "D'~ former (see NOTE 2) VTTR T VTTR VTTR51-5/ Calcs/ Fyl7 AssessmentRoll Page 2 of 12 Pages 8/8/217

33 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTRSJ-5/94 (Ptn. Outlot "C") former (see NOTE 2) T T T T T ST ST A B A T B 3 29 SST S S S /93/94/18/19B ST /91/98A S /91/98B S /91198C S /91198D S ST ST ST ST ST A ST A ST A 3 35 list Calcs/ Fyl7 AssessmentRoll Page 3 of 12 Pages 8/8/217

34 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT 92/93/94118/1 9E S ,59.86 lila lloa S S S , lis S A S / A/B-1/( C-1 )(C-2) S , OIS S S S S S los / A/B-2/ S s S S S S S S S S lis S S ISS S S /A/B-11141A S los lis S Cales/ Fyl7 AssessmentRoll Page 4 of 12 Pages 8/8/217

35 i ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT S S ISS S S S S S S S S S S S OIS S S S S S S S oss S S los lis S S S /A S / A/B-11182A S S S S S oss S S S Cales/ Fyl7 AssessmentRoll Page 5 of 12 Pages 8/8/217

36 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT S los lis S S S S S S S S S S los lis S S S S S S S S S S S S S A S B S OlS S S S S S los lis S S Calcs/ Fyl7 AssessmentRoll Page 6 of 12 Pages 8/8/217

37 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC.LOT BLDG EBU'S TOTAL AMOUNT S S S S S S S s /12/121/122B S /12/121/122C S /12/121/122D S /23/231/A S /23/231/B S OlS S S S S S A S S S s S S S S S S los lis S S S ISS S S S S S Calcs/ Fy17 AssessmentRoll Page 7 of 12 Pages 8/8/217

38 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL.OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT S S S S S LLA 1-(15A-15T)a A T A T A T A A S A S A S A S A T LLA Ol-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)(PLA11-13) LLA 1-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)m T LLA Ol-(15A-15T)(PLA11-13) LLA 1-(15A-15T)IPLA(11-13) LLA 1-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)k LLA Ol-(15A-15T)n LLA 1-(15A-15T)hPLA(ll-13) LLA Ol-(15A-15T)pPLA(11-13) LLA 1-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)fPLA(ll-13) LLA 1-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)t LLA 1-(15A-15T)g LLA 1-(15A-15T)e LLA 1-(15A-15T)(PLA11-13) LLA Ol-(15A-15T)d( c+d+j) LLA Ol-(15A-15T)(c+d+J)l , LLA Ol-(15A-15T)(c+d+j) / / / Calcs/ Fyl7 AssessmentRoll Page 8 of 12 Pages 8/8/217

39 I ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT 23-1/ (Outlot "F") former (see NOTE 1) / T / lot T /3B l/3C /19A A / / / / / / / /43 (Ptn. Outlot "C") former (see NOTE 1) !26A / / / / / / / / Calcs/ Fy 17 AsscssrnentRoll Page 9 of 12 Pages 8/8/217

40 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL.OR EXISTING ACREAGE EBU ASSESSMENT ' ~!l_mber ascending AP~l_---~- ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT / / J/ J J/6J 3 57 J (Ptn. Outlot "C") former (see NOTE 1) J/ OJ / / / / J/ / (Ptn. Outlot "C") former (see NOTE 1) VTTR51-5/ OJ 1.2 J.OO VTTR5J VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR VTTR VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR5 1-5/ VTTR51-5/ VTTR51-5/ VTTR VTTR51-5/ VTTR51-5/ Calcs/ Fy17 AssessmentRoll Page 1 of 12 Pages 8/8/217

41 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC. LOT BLDG EBU'S TOTAL AMOUNT VTTR (Outlot "L '~ former (see NOTE 2) VTTR51-5/11 (Outlot "J'~ former (see NOTE 2) VTTR51-5/97 (Outlot "F'~ former (see NOTE 2) VTTR51-5/ T VTTR51-5/96 (Outlot "E'~ former (see NOTE 2) VTTR51-5/52A VTTR51-5/51A VTTR51-5/5A VTTR51-5/68A VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/94A (Ptn. Outlot "C'~ former (see NOTE 2) VTTR51-5/93 (Outlot "B") former (see NOTE 2) VTTR51-5/1 (Outlot"!'~ former (see NOTE 2) VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ Cales/ Fy17 AssessmentRoll Page 11 of 12 Pages 8/8/217

42 ASSESSOR'S PARCEL PARCEL EBU'S BY TYPE OF USE CATEGORY PARCEL PARCEL PARCEL NUMBER (APN) NET SFR NON-SFR UNDEVEL PARCEL FY17 MAXIMUM REFERENCE (Exhibit E sorted by UNDEVEL. DEVEL. OR EXISTING ACREAGE EBU ASSESSMENT NUMBER ascending APN) ACRES VAC.LOT BLDG EBU'S TOTAL AMOUNT VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR (Outlot "G'J former (see NOTE 2) VTTR51-5/17 (Outlot "P'J former (see NOTE 2) VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR51-5/ VTTR (Outlot "H'J former (see NOTE 2) VTTR51-5/92 (Outlot "A'') former (see NOTE 2) VTTR51-5/ T VTTR51-5/29 AJ A VTTR51-5/3AJA ASSESSED PARCEL COUNT: 396 1, , ZERO ASSESSED PCL. COUNT: 57 TOTAL FOR OUTLOTS REFERENCED IN NOTE 1 BELOW: TOTAL PARCEL COUNT: 453 TOTAL FOR OUTLOTS REFERENCED IN NOTE 2 BELOW: 1,11.8 TOTAL FY17 LEVY BILLED TO FY17 TAX ROLL: 85, NOTE 1: FORMER APNs (TR 4321 Outlot "A"), (TR 4321 Outlot "F''), (P1tion oftr 4321 Outlot "C''), (Portion oftr 4321 Outlot "C''), AND (Portion oftr 4321 Outlot "C'') HAVE BEEN ELIMINATED (REMOVED FROM THE ROLL) BY THE ASSESSOR'S OFFICE. BEGINNING IN FY16, THESE APNs COULD BE BILLED DIRECTLY TO THE TR 4321 HOMEOWNERS ASSOCIATION BY THE FCFPD (IN THE AMOUNTS SHOWN ABOVE; A TOTAL OF ). NOTE 2: FORMERAPNs (TR 51 Outlot "K''), (TR 51 Outlot "D''), (P1tion oftr 51 Outlot "C''), (TR 51 Outlot "L''), (TR 51 Outlot "J''), (TR 51 Outlot "F"), (TR 51 Outlot "E"), (P1tion oftr 51 Outlot "C''), (TR 51 Outlot "B''), (TR 51 Outlot"!''), (TR 51 Outlot "G''), (TR 51 Outlot "P"), (TR 51 Outlot "H''), AND (TR 51 Outlot "A"), HAVE BEEN ELIMINATED (REMOVED FROM THE ROLL) BY THE ASSESSOR'S OFFICE. BEGINNING IN FY17, THESE APNs COULD BE BILLED DIRECTLY TO THE TR 51 HOMEOWNERS ASSOCIATION BY THE FCFPD (IN THE AMOUNTS SHOWN ABOVE; A TOTAL OF 1,11. 74) Calcs/ Fy17 AssessmentRoll Page 12 of 12 Pages 8/8/217

43 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT F TABULATION OF ASSESSMENT REVENUES VS ASSESSMENT AREA COST SHARES FISCAL YEARS 21 THROUGH 216 FOR FUNDING FRIANT STATION WINTER SERVICE STAFFING COSTS

44 EXHIBIT F TABULATION OF ASSESSMENT REVENUES VS ASSESSMENT AREA COST SHARES FISCAL YEARS 21 THROUGH 216 FOR FUNDING FRIANT STATION WINTER SERVICE STAFFING COSTS Fiscal Year (FY) Amount Submitted For Assessment Billing Actual Assessment Revenue Winter Service Cost Share To Fire Assessment Available Assessment Surplus (Deficit) Assessment Transfers To General Fund Assessment Revenue Interest Available For Future Transfers FY 21 38,91. 37, ,83 I.32 17,14. 2, ,14. FY 22 35, , , , , FY 23 32, , ,62.79 (14,119.29) 33,81.2 FY 24 46, , ,222. (26,61.66) 47, FY 25 51, , ,61. (44,483.54) 5, FY 26 64, , ,654. (35, ) 76, FY 27 68, , ,39. (35,592.2) 288, (224,545.27) FY 28 72, , ,459. (4,586.4) 68, FY 29 7, , ,346. ( 4,29. 76) 7,64.28 (216.7) FY 21 65, , ,54. ( 42,95.6) 65, FY , , ,41. (46,753.77) 65, FY , SUBTOTALS through FY , , , , ,1.97 (48,618.37) (35,533.1) 67, , Interest Earnings on Fire Assessment Funds Through the End offy 212 (June 3, 213): 24, Payments Made from Fire Assessment Funds Through the End offy 212 (June 3, 213): (15,477.51) ===== SUBTOTAL ELIGIBLE FOR TRANSFER TO GENERAL FUND THROUGH THE END OF FY 212 (JUNE 3, 213): 615, SUBTOTAL TRANSFERRED TO GENERAL FUND THROUGH THE END OF FY 212 (JUNE 3, 213): 615, Fiscal Year (FY) Amount Submitted For Assessment Billing Actual Assessment Revenue + Interest less County Fees Winter Service Cost Share to Fire Assessment Funding Available Assessment Surplus (Deficit) Assessment Transters to General Fund Assessment Revenue + Interest less Fees Available for Future Transfers FY13 69, , ,339. (52,729.62) 69,69.38 FYI4 7, , ,975. (52,696.34) 7, FY15 75, , ,152. (52,488.17) 75, FYI6 79, , ,841. (55,767.44) 8,73.56 FY17 85, N!A 141,479. N/A N/A N/A GRAND TOTAL ELIGIBLE FOR TRANSFER TO GENERAL FUND THROUGH THE END OF FY16 (JUNE 3, 217): 911,47.16 GRAND TOTAL TRANSFERRED TO GENERAL FUND THROUGH THE END OF FY16 (JUNE 3, 217): 911, Cales/ Fy17ExF-AsmntRevenue 9/11/217

45 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBIT G FY17 EBU CALCULATIONS FOR NEW PARCELS AND FOR CHANGED STATUS PARCELS TABLE FY17-1: 7 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FY17 EBU CALCULATIONS FOR NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS

46 1 nft.ftfn EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT REF. NO. APN (TABLE FY1-7-=1 SORT BY ASCENDING APN) S T 23-Ji2 JOO i T T 23-1/ J/17 (Outlot ':A") former /3A i /6A /6B j T 2 i S 3 [ T ST 7[ S 8[ S 9[ A [ B [3 32 5S 7/9A/9B1 [ S 7/9A 1 9R2 [ /9A 1 9B3 [ S 7/9A'9B./ [ S l9a/9b5 [ S 71 lop OP [ S 7/.1/R.OR';/, S S 71 lop OR / / J / / 11f3 j B B j3 5./ 31 [ [ [ [ [ [ !] ! Calcs/ Fy17AllEBU-8August17 DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL PARCEL VAC ADWST NETVAC CALC VAC DEVEL CALC VAC 1 FLR 2 T4 BLDG BLDG SIZE HAZARD FACTOR CALC EBU ACRES ACRES ACRES EBU LOT LOT 2~~"~s- EBU LOT (#BLDG) FLRS SIZE 75SF 2.SF 4,SF OVER4K EBU !DELETED FRO! \lfroufyi' !deleted FROM ROLL FYI' [DELETED FROM ROLL FY7 / ~ [DELETED FROM Rr: PY3 7NT 1.7[ [ I nr:-r r.rr; n F"I~OM RO!.L FYOJ A,.. [DELETED FROM ROLL FY3 AI VfFNT.. IDHETED FROM ROJI FY3.!"NT. lf"tftpn ~~R, Vf Rr: -T FY9.. I nr.r r.rr:-n JCROt.A ROJJ. FY9 Ar vr 'JUNMUV 1. DFT.FTFn FROM ROU FY9 Ar l1fn1. f)ft.ftft FR( Vf Rr: T<"V9 l'fy '/li/yw/l/yl. lf"tftpn PR( VfROLLFYOO / DFT.FTFn F!WM RO!.L FY3 x1. 5 OOi 5 OOi OOI... nft.ftfn FROM ROU FY1 Al'r. DELETED FROM ROLL FY1 An. DFT.FTFD FROM ROIL FY1 AYH. '1FT.FTF1 Fl?OM ROLL FY3 AFFUI\1 /U!VtviNY 1 nr.r FTr:T FNOM RO!.L FY3. DELETED FROM ROU FY3 AFJ:'UI\1 JUiV:VWIV 1 -- DELETED FROM ROT.!. FY3..,DELETEJJ FROlvf ROJ.L FY3.. FROM ROU FY3 AJTI 11.. jdeuc;;ted FROM ROU FYO i..!deleted FR1.1 ROLL FYI ' [DELETED FRO! \.f ROJIFYI 13n,. [DELETED FROM Rr: r;-y, DELETED FRO!vf ROLL FY3 An-.. r---- f)fjftft FROlvf RO!I FY3 fir. nftftft. FROM RO!J. FY3 J!FFUKJ IUNi>WNl _(J_c2 nr.r.ftf"f) FNOlvf ROi-l- FY3 /triv IYI\I!ENT.. nf"tftf"n FRr Vf Nr: FY3. 7NT. nr.r F"TFn 7R( J RO!I FY3 _.. Page 1 of 13 Pages 8/8/217

47 --- ~ EXHIBITG TABLE FY17-1 FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO _ASMNT REF. NO. APN (TABLEFY17-1 SORT BY ASCENDING APN) 46l3ooz1oon l!q ()3 T T T T lost _1I_ T ~S P 6A IO 21T 6IA j I I32I22T 3A ~ 63! T Q2I_ T T T (l18T T T T 75A T VITR5 1 nn.w;n J2IR51-5/3 3 :Q_()()7 VITR'i 7fl-O'i, VITR51-5i VITR51-'iifi 3231 ~ VITR51-5, llii.jlflfi-iij 9, I VITR5J-51R I5 VITR5JOO. lsir'i 13 2}_()_16 VTTn:. o:. (Outlot "K'~ '"''"' 2317 v 11 Ulll/1 "D") '"'"" J 2318 'lii.jluu-u.j/ IUO I9 VITR5I-5 'I JOT VITR5I -5/I VITR5 rnn n<,jj VITR51-5/ y 11:> VITR VITR51-5/ ~--VJI'R g Calcs/ Fyl7 A11EBU-8Augustl7 DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL PARCEL VAC ADJUST NETVAC CALC VAC DE VEL SFR CALC VAC 1 FLR 2 T4 BLDG BLDGSQEHAZARDFACTOR CALC EBU ACRES ACRES ACRES EBU LOT LOT --2FLRS EBU LOT (#BLDG) FLRS SQE 75SF 2,SF 4,SF OVER4K EBU goo nn r:n n r:rn,.,r ROTJ. FY4.... o,oo... "!r:tftr:n FRr \4' ROLL FY7 Af'FW(J JU!VMI:N idfjftfd FR14' RO!J.FY :> I I _ I DELETED FROM ROJI FY I I I I I I o.os r----- I I I idfj.ftfd FR!\1 ROLL FY.. --~ () () I I I ) I I I,.5 Page 2 of 13 Pages 8/8/217

48 EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT REF. NO. VJTR'i wn.w;ij7 VTTR < "" "" " v lll\..) vv-ve>/8! VTTRS 1-5/82 VTTRSJ-5194 (Outlot "C") ~- -VITR51-5i16A !3()2]_()_6T 77 J3 27 9T J T J T 81 J T 82 j T A 83B 78A 78B J S 98 J S 99 j S 92/93 '94?8/9A J S 92'93Ul8/9B jjoo 34 25S 92/93.'94.18!9C 92 '93.U1819Bl 92/93'94.'18 19B2 9/ '91.98R 9'91.98( 9/91:98[) A 16 16A!7 17A Calcs/ Fyl7Al!EBU-8Augustl7 APN (TABLEFY17-1 SORT BY ASCENDING APN) ""' J ST ST T T 3 34 OlS S S S S,3 34 9S j3 34 los J3 34 JJS j S J334 26S J ST j S J3 34 3S S S S ST ST ST!3 35 5ST i3 35 7ST oss i3 35 8ST J3 35 9S J3 35 9ST J3 35 lis jjoo 35 list j S DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL PARCEL VAC ADJUST NETVAC CALC VAC DE VEL SFR CALC VAC 1 FLR 2 T4 BLDG BLDG SIZE HAZARD FACTOR CALC EBU ACRES ACRES ACRES EBU LOT LOT 2FLRS EBU LOT (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER4K EBU LOO LOO 1.4 OS ! DELETED FROM ROIL FYI DELETED FROM pm ;yno l!jviviloiy. DELETEDFROMRO!IFY14-t tit f7wm USA. TRUS TN(.T4Y4RT h'to TAXABLE PROPERTY DELETED FRO! 1 RO!I FY lh'th'tfn FR(. wroilfyl lffnt.!deleted FROM ROIL FY9. nftftpd FROM R()gf_Y1 fir 1vm lent.. >FT Vrh'r PROM ROJLFYOJ r.1v DELETED FROM ROLL FYO 1 An til' 'JU!YM uv.. DELETED FROM ROJ.l. FY1 AlTVJ{JJUJVI\11,tdRE: 'TO CFD DELETEDFROMROJ1.FY1APJ'Ul< lliivmj,iv. t<c 'TO Cr7J DELETEDFROMROU.FYIOA ljj- t!!vmlo!v. 'RE: TO CFD Dt.'LETED FROM ROLL FY9 Al'YUJ{ IJU!Yf\.11.N OJ DELETED FROM ROLLf!13 Ar'YUJ( lltjivjvjnv [!? _: TO CFD DELETFJ) FROM ROIL FY2 APPORTTON ffnt.. DELETEDFROlvf RO!.l.FY1,IV Rh' TO CFD !DH.ETFD FRO! 1 ROIL FY13 'RE: TO CFD DELETED FROM ROIL FY1' (I. o_oo DELETED FROM ROI. FY IFFFTh'T FR( U ROL FY7_.q ij;th'tr;;[) PRO~c4 ROr FY1 '""".'.-.'...'...'.... Page 3 of 13 Pages 8/8/217

49 3 -~ EXHIBITG TABLE FY17-1 FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT REF. NO. 92/93 9./.18191] } 35 27S 9]193' E S Ill l,>go A JJOA S S S lis /2 13S S S /2 17S S 123/A 3./2 19S 123/A/B 3422S 123/A/B IS S 119/17() 1?, 1?? S 123/A!B-1/C-J IS 123/A/B-1/C=" 3go S J)i/41/i- I;{( ')((.?; S 12, 3431S S S S 128 IJOO 43 7S S S los 123,AIB lls 123/A/B-2/ S ~ ~ 3~ ~ : r< R wr 4.1 7S S 14 j3 44 9S los 142 j3 44 lis S 144 j 44()1./S i S S ISS I?V4/R_ A S los lls Calcs/ Fy 17 AllEBU -8Augustl 7 DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA APN TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL (TABLEFY17-1 SORT PARCEL VAC ADJUST NETVAC CALC VAC DE VEL SFR CALC VAC I FLR 2 T4 BLDG BLDGSEEHAZARDFACTOR CALC --- BY ASCENDING APN) EBU ACRES ACRES ACRES EBU LOT LOT 2FLRS EBU LOT (#BLDG) FLRS SEE 75SF 2,SF 4,SF OVER4K EBU 19.JOO 35 21S IDELETFJ) FRO, 'v!roufy1.. DELETED FROM ROIL FY 13 AYr 'RE: 'OCFD 2, DELETED FROM ROU FYOI.. DELETED FROM ROU FY11ir I (I / (I DFT.FTFn FROM ROIL FY9 An. CJFTFTF! FR( Ri. FYn9 '/(//VWII~lYl. WT f''tft FRnM ROLL FY9. lnflftfn FRnM R()LL FY9. lnftftfn FRnM RTLFY1 Al'l'Ul<liUJVMI'.Nl..!DELETED FROM ROLL FY3..!DELETED FROM ROLL FY6.. IDFT.F.TFn FRnM ROUFY1A. WILl !DELETED FROM ROLL FY/ I.fi'JYT. I DELETED FROM ROJ.l. r-y_, !A.Yr , _3_ I DF.JFTFn FRnM ROLL FY_ OQO l n; FTFJ) PR{)J ROLLFY I I lnftftfn FRn.tr ROLL FYJ.41'1'Ul<li<J,'\iV1lc1YfFORPLA o.oo I I I I O.OC Page 4 of 13 Pages 8/8/217

50 I EXHIBIT G TABLEFY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT DEBRlS FIRE RlSK EBU DATA TYPE OF STRUCTURE USE/HAZARD RlSK EBU DATA APN ICTABLEfYl~~~~s~o~R=T~-~~~-+-~~~~~~~~~~~~~~~~~~~-.~~~~~=--.~~~;---r~~-.~~~--~~~~~~~~~~~~= BY ASCENDING APN) Jso s o.so o.oo 1 o o o.5o o o.ool J5I 345I3S I.2o o.oo_ o o o o.oo1 t---- ~ S o.5o o.oo 1 o o o.5o o oool ISS OOOI I54345I6S o.so o.oo 1 o o o.5o o oooj S I I I S I! S nl-<7 r:rr:n r:rnm ROIIFY4 FLOWAGE EASEtvfEN 'NOT AI'Tll A UN S I.2. I 12 O.ool l'i9 \4'i21S 1.2 O.OO! l jj_q_}_(j(j_}_5 2_2_ _ DFT.FTFD FROAf R~~"_l!_C!!._/}f!J_Vf:_~N S uot I I I oool I o o 1 uo 3445 ooo I S IWT vncn r:rnm ROLL FY4 FLOWAGE E:ASF:MENT NOT AI'TTVI' PN S 1. I I.OO S DELETE]) FROlvf ROIL FY4 FLOWAGE F.A~TNOTACIIVE APN S.5 I !5_l_8S DELETED FROM ROLfFY-1 r:r nw 4r;r; r: 4SPM!7!VT NOT ACTIVE APN J67l}oo S 1. o.oo_ o 1 o 1.oo o o.oo S DELEJED FROM ROLL FY4 FT. IWA,';/7!7ASFMFN 'NOT AI I'TVF A Pi 1ml1nn 1'i3IS 1.2 o.oo o o ooo S inf!.ftfn FROM WJJJFYOJ S S!DElETED FROM ROUFY4 FLOWAGE F:.'l.H:wu:IvJ vv1 A( I'TVF AP!V ~. I OIS 1.2. I 1.2. I74l I) I S S 1.2. I S I S 1.2, I 1.2. : ~~ ~~~ :~~ ~!~ ~-~~ -- ~.~~ : ~ ~ ~-~~ ~ ~ ~~~ 181 3oo 47 ass uo o.oo o o 1 uo 4392 o.oo S nr:r r.rrn PRnn4 ROIL FY1 'FC R PLA 9-3j D_?S DFT.FTJ~n FRO, 4 ROLL FY3 /L S I.2. 1 I S 1.2. I :-::-::-+-- ~ los 1.2. I lls 1.2. I t~~ ~ 12S ' S S 1.2. I 183/A S 1.2. _. 1 'n S S S S 1.2. I 194I3484S.5. I S.5. I J96l3_(l(l_4 6S.5. I S.5 I -~_?i_llq(j_-18 8S 1.2. I 199 3QQ48 9S I~~-.wo!JOO 48 los poo 48 11s 1.2 o.oo. o o 1 22j348!2S J31)_48 ~ 1.!!:.!!!! Calcs/ Fy 17 AllEBU-8August17 Page 5 of 13 Pages 8/8/217 CALc EBU

51 ~~ ~ EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT REF. NO. APN (TABLEFY17-I SORT BY ASCENDING APN) S S S S S los lis S 215!3 49!3S S 217 i3 49 ISS !6S S ! S S S A B I oss S 234 j3 5 7S 235!3 5 oss 236 j j3 5!OS 238 j3511s 239 j3 5 12S 24 j3 5 I j3514s 242!3 5 ISS S ISS I9S S S Jl9112/12ll/ 22B I I I I/122D S A S I !\S S S 251 j3 51 3S !4S Calcs/ Fy17 A!IEBU-8August17 DEBRlS FIRE RlSK EBU DATA TYPE OF STRUCTURE USE/HAZARD RlSK EBU DATA TOTAL VA CANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL PARCEL VAC AD rust NETVAC CALC VAC DE VEL SFR CALC VAC 1 FLR 2 T4 BLDG BLDG SIZE HAZARD FACTOR CALC EBU ACRES ACRES ACRES EBU LOT LOT 2FLRS EBU LOT I (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER4K EBU I I o:oo g~ I !Y!2_ DELETI;;b FROM ROLL FY6 APPORTJO.I:iMENT I I.2. inftftpn PROM ROJJ.FYIO/ir. >PTFTFT PROMRO!.l.FYIO.!DELETED FROM ROLL FY, OA..!) 1.2. I I.5.5. I I.5.5 I.5.5. I I I o,oo I I OQCl I O.:JO. I.5 I.2.oo_ I I.2 2 I.2. I I.2.5 ) ) O.OC 1.5. Page 6 of 13 Pages 8/8/217

52 EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT I APN ~ TOTAL DEBRIS FTRE RISK EBU DATA RESIDENTIAL TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA NON-RESIDENTIAL ~ REF("i'ABLEFY17-1 SOKT' --~ PARCEL CALC VAC I DEVEL I SFR I CALC VAC I 1 FLR 1 2 T4 CALC NO. BY ASCEl\'DING APN) EBU EBU LOT LOT 2 FLRS EBU LOT (#BLDG) j.flrs EBU 253 [3oo 51 o5s o.5o o.oo 1 o o o.5o o o ool 254j3516S o.so o.oo 1 o o o.5o o oooj 255A S 1.. I 1.. I 256l351ooss o.5o ooo 1 o o o.5o o oool S 1.2 o.oo o o oool 258 I :wn 'i?n nr>: I !3 52 2S Q,OO 26 l3oo 52 o5s o.5o o.oo 1 o o o.5o o o ool S o.5o o.oo 1 o o o.5o o o ool 262l3oo s2o o7s o.5o o.oo 1 o o o.5o o o.ool ~ S o.5o o.oo 1 o o o.5o o o ool ros o.5o o.oo 1 o o o.5o o o ool lis 1.. o 1 o S 1.2. I Joo 52 13S o.so o oo 1 o o o.5o o o.ool ~ ] S OOi S S 1.. I } 52 1_8S 1.. I S S S 1.. I ~-~- 1.. I OOi 278! S j S ()_ 28 ijoo 52 25S.5. I S nftftf; FRr L1ROLLFYI9Al m IVMicNI S lnftftft FRnM ROU FY9 Q:(}O I 2_!_!354.2_ I nftftfn FROM ROLL FY9 An c W FTFT FRnlvr ROII FY9 APPOTFT()NMFN v.vv jj I wn ;;,tn ng.;: I DELETED FROM ROLL FY9. 24!3 54 9S!DELETED FROM ROU, FY9 M. 23I3541S IDELETEDFROMROUFY9. ~~_.).5_4 1!. _ lnftftfn FROM ROLL 1. m_ S IDHETEDFROM RLLFY9AF S neu:ted FROl'vf ROLL FY S DELETED FROi\4 ROU FY9 /ln. r S DELETED FROM Pl. r:yno H /IVIVIIOl' r Dl-."LETED FROM RO!I FY9 Ar w JVI' JVJuv DFTFTFn FRr t.f ROU FY9.JJ.rn. J1A T '1FT FTI~T FR1 J ROLL FY9. 12A 35419T nnftfnprn!j[.ollfy9 _()JJ_O_ 13A T DELETF.D FROM ROTL FY9 A. r /1\ UJYMJcl'. LLA OJ-J5A j /JPTFTF/J FRnM f, OIL FY9. LLAOJ-15B j35422 nftf..7fnprnmpollfy9a. --. LLA OJ-15C [ nftftfn FRnv POUFY9 ~NT. LLA OJ-I5D j nftftfn FROM POU FY9. LLA 1-15, DELETED FROAf RC 'I 1~9. LLA 1-1. f'"l )FJETED FROM RC FY9 --. LLA 1-1. j FTFT n PROM R1 FY9,~I w:1. LLA 1-1: ! F1FT FROM R1 1~9 v1u.. LLA OJ [>4 ELET D FROM R FY9 APPC 'Yl"' ft. _L_LA FiFT FF?OM R f<t9 A. ~ T-IFT FROM R I~}'()')_A~ VIVJ.!!.!2!!_ Calcs/ Fyl7Al!EBU-8Augustl7 Page 7 of 13 Pages 8/8/217

53 EXHIBITG TABLEFY17-1 FY 17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO r----- DEBRIS FIRE RISKEBUDATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA ASMNT REF. NO. CALC EBU LL4. OJ-15L. LL4. OJ-15M. LL4.1-15N 3549 IDFJFTFDFROMR~_FY9AJTW 'f(jj'm"jv.. LL >FJFTFT f.roa1 ROU FVm A. LL4. Ol-15P! IDFTFTFD FROM ROIIFY9. LL4. OI-15Q lftftft PROM ROLL FY9. LL R i IDHFTF.D FROM 1WLLFY9. LL S j IDf.JFTFT f.t?om ROLLFY9Arr. LL T I DELETED FROM ROIIFY9. LLA 1-(15A-15T)a j3 5-11Q3 IDFJFTFD FROM R()fiJY/4"11'1. LLA OJ-(15A-15T)a IIA11I35-IJ4T DELETEDFROMRDLLFYI-1 IIA/ T LLA OJ-(15A-15T)b DELETED FROM ROIL FY1. RP u 1n -n 12Aill3541 7T DELETEDFROMROLLFYJ-1 I I I I I I I I 12A! T o.oo o o I o I o.oo I I. 13A11I35-118T CJPIPTPnr: R, 'ROUFY14 1 I I I I 13Aiii35428T OJJo 7.Ti3.36 _(J_ ol 1 o.ool I LL4.J-(15A-15T)cl DEJ:ETEDFROA!ROUFY14A Ul< VJVMU LIAOI-:(15"',sr'l'-'uUJII35-125I o.oo IO 1 ot 1 1 o.ool 1 LL4. 1-fJ< <TL I 19A I35411S nptptpnr. RnA,rROUFYIO vc u21-j 11 2A 35-11JJS,DELETEDFROMROILFY/!'J' J(J!, 'TOCFD21-J I J I _I 21A >F FTF. FROMROUFY14m I I ' ' ' ' 2IA I A J)FJFTFDFROMROTIFYJO. 'RF. TOCFD}_OJ-1 r r T T. 25A /S' DELETEDFROMR()IJFYIOAJ 'Ric TOCFD2IO-OI I I I I 26A 35-IJ15S FTPI f.f?( 'ROUFY/ 'RE: TOCFD21-1 I I I I I I I I I I U.UU 27A S,DELETEDfROMROUFY1. TOCFD2J-1 2-IA S_!DELETED FROM R~ Y1 AJTUI(lf(JfVMJ~JY[J?E: /ljvlvvul/jun 1U CFD A S >FJFTPT FR()MR!J,fY14Ar u 28A S I _(J_ 23A _5'_ IDFTFTFT FROMRO~F}'1-IAJTUI 'IU!VMUY. T I I 23A S j_ n n, 29A S IDFTFTFD FROM ROJLFY14. I 29A S I A S IDELETEDFROMROUFY1-I 3A IJOO '_.97 ] LLA 1-(J5A-15T)d I DELETED FROM ROJIFY14 LL4. Ol-(15A-15T)d(c+d+j)3 j ~ _ LLA 1-(15A-15T)e j J)FJFTFD /<ROM R()_JJ.FY14 Arr LL4. OJ-(15A-15T)e LLA 1-(15A-15Tlfl nft PTh'n F'R()M ROLL FY13 Jl-13 LLA 1-(15A-15T)f(PL ) DELETED FROM ROJL FY1-IA'TC LLA 1-(15A-15T)f(PL ) I LLA OJ-(15A-1)T)g T)ELETED 7 R IJ ROIL FYI-I"'" LL4. 1-(15A-15T)g LLA1-(15A-15T)h DFJ.FTFDFROMR()IJ.FY13An 'P A11-13 LLA 1-(15A-15T)hfPJA /1./il IDEJ.F.TED FROM ROJJ.FYJ-1. LLA1-fl5A-15T!h(PL ) o.oo_.12.1 LLA1-(J:JA-15T)i IDFFTP1 FRnMJ?OTIFY13Rr 'PL4.Jl~l A WTFTPT F1?nArROTIFY A-f IT )/'/FTPT FRnMROIIFYI4. r--r A-I T A 2 }_5-lj?.J._ )PJFTFT Ff?()MR~A['j'UJ<~j\/jf?P UCFQ2, Calcs/ Fyl7AUEBU-8Augustl7 Page 8 of 13 Pages 8/8/217

54 nftftf'n EXHIBITG TABLEFY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USEffiAZARD RISK EBU DATA ASMNT APN TOTAL VACANT /PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL REF <f:able FY17-1 SORT - PARCEL VAC ADruST I NET VAC CALC ] T VAC 1 DEVEL SFR CALC VAC 1 FLR 2 TO 4 BLDG BLDG SIZE HAZARD FACTOR CALC NO BY ASCENDING APN) EBU ACRES ACRES I ACRES EBU -~ - LOT LOT 2 FLRS EBU LOT (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER 4K EBU 36AI lnftftfrprf\1ro!ify13 rr : 'T()rT~nonw.n. 3HI3_.5i!_-12 nftr<tfrrr.rr 14RO!IFY1.' 'RE: 'TOCFD C nr,r TO'TTm T<ROh,f ROIIFY13J!l'l'Ul{l/UNMfoNf RE: 'TO rlo'n onrn_n o)io 36D 3(!5_-!.!_!_!_ I nr;r f<tfn PRO!v( ROU FY13. Rr. CFD LLA 1-(15A-15T)j nn TO'Tr<n r<rom ROLL FY14A.. LLA1-(15A-15T)k nr<tftfnpromro!lfy14. LLA n /T'C " _{) LLAOI-(I5A-15T)/ DFTFTF'DF'ROMRO!LFY13AJ'l' 'PL o:oo LLA ().fl'i4. I 'itif(pla11-13) 3_5_!l_}_(J_ LLA" nr<tto'tto'n T<TJOMRO!LFY12Ari 11. LLAO. L5r L5T)n 13~ nr<tftfnf'romroilfy14. I LLA nl-5a- r5t)m T _l_(j, LLA OI-5A--15T!m DPTFTFn PROM ROIL FY13 dplj LLA Ol-5A-157ln '1FT FTFT FROM ROU FY14. LLA 1-(15A-151Jn! LLA1-(15A-151io! nni<tto'ni<rnmrojlfy13afj'?lj LLAOI-(15A-1571n! DFTFTFnPRnlv(ROfiFY13 'PLA IAn Jl'i4. I'>TlnfPr /1-13) 13~ nftto'tkr T<Rn!v(ROJLFY14. LLA 1-(15/- -J5"'}p( PJAJJ-. 3) LLAOJ-(15A-15TJql inf'tftfdf'rn!vfrollfy13 "PLA1113. LLAOI-5A-15T 13541_ _ inptptfnpro!vfrollrt13 'PJ, LLAOJ-{!5A.15T DFTTO'TTO'nlO'TJn!v(ROU.FYJ3 'PI, LLA 1-(15A-151)rl nn T<Tr.n TO'Rnh1 ROU, FY14AI'l'Uf{l/UNMlcN1. LLA Ol-(15A-15])rl LLAn l'i4.1'itifpt411-13il lnr<rftfnprn!vfroufy14 o.oo LLA OJ 5A-15Tl(PLA11-13)1 13~.) t---. LLA 1-( 15A-15T (PLA1 1-13) lnftftf'n PRO!v( ROLL FY14Ai'l'U1 IUN/\1IcN1. LLA l'i41'i1tpt41j-13)2i o.. LLAn l'i4.1'i?'plajj-13)3i nr<tto'tto'nptjnh1roufy14a m Wll:IV -! LlA /. fj 'ia-1 'i PTA I 1-13) LLA ''i4. '' 'PT411-13)-I nptftfnpromroj.!,fy14 o.oo LLA n ''i4. ''itl1pla11-13)4 3~2_ LLAOJ.fJ'iA.!'iTiiPTAU-13) nftftpnpromrollfy14. LIA ''i4. ''it)fpt 4 I 1-13)5 i LLA OJ. 'ISA-l'iTJfPTA U-13)6 i nn r<tr<n PRr: IJ ROJJ. FY14 A 'UJ(l/UlVl'vUclVl. LLA ''ia- ''irlrpra r 1-13)6 IJoo o.oo 7.23 o.36 o o o o.oo o o.oo LLAIJ ''i4.1'itifplalj-13)7i35_!_1 SJ_:!_ nftftj;t-r<tjr!vfrollfy14.jfnt. LLA OJ. fjsa.f5t)(pla11-13j7i o. LLA 1-(J5A-15T)(PL411-13)! nft F'TF'n PROM R()JL FY14 m. LLA n ''i4. l'itifplalj-13)!1 13~ I 23-1/ DFTFTFDPROMROLLFY6AYJ il / F'RO!v( ROLL FYOf>. r /2 _}_() I / I J/ / / t l/25(urlot"F")Ifonner r I8I3 52Cl Cl'll_ o.oo ooo ooo o o o ooo o ooo 23-l/9 poo 55 JOT 23-1/1 poo T o.oo o.oo o.o1 o.o1 o.o1 o.o1 o oo o.oo o.oo o.oo o o o o o o o oo o oo o o o.oo o.oo 23-1/ lnftfth> PRnM ROlL FY '. 23-J/3B poo o.5o o.oo 1 o o o.5o o o.oo 23-1/JC i}_(j_q_ dl I o.oo 1 o o o.5o o o.oo l.ool j Calcs/ Fy 17 AllEBU -OS August 17 Page 9 of 13 Pages 8/8/217

55 EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA ASMNT APN TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL REF. (TABLEFYii-1 SORT PARCEL VAC ADJUST NETVAC CALC VAC DEVEL SFR CALC VAC I FLR 2 T4 BLDG BLDGSIZEHAZARDFACTOR -CALC 1 NO. BY ASCENDING APN) EBU ACRES ACRES ACRES ].':BU LQ! LOT 2 FLRS EBU..... LOT (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER 4K EBU 3 :> I II OJ nftftf.'n FRr: ~f ROIL FYOt>.. ~~-iooj / I.. 23-J!Jf!A. -ioo3~o1129 3oo s6o o4 1.2 o.oo o o o o;;o 23-1/ /'iJ I / I.5._ 23-oJ/ I o II.5. I.5 [ ~ 23-1/ I _.5 [ I.5.[ 23-1/ ()_ _()_ 1.. I I lftftfn F'Rnu ROU FY, o o.oo ] lpt PTPn PRn; ROT.!. FY,. 23-l/.13(Ptn._Outlot"C')[f<l ffi1er356~q [~ OJ _ () ()_ ~ [ [ 23-1 ' I I/ (}() () ()() () () _ i [ [357 I I.OO II59[ I I/I4[35719 [DELETEDFROMROILFY,O. 23-II DFrFTFn FROM R_G_LL f'yjo (I>tf1._utlot "C'~ former ~4.[ o.oo o 1 o roo o o.oo j 23-J/66 3oo 5so o4 o.5o o.oo 1 o o o2q o o oo[ 23-Ji l , I I.OO / I.5 23-J/: I.OO. I II: 1}_ II: o.oo o o I 1.2 o o.o_qj 23-11: [35812 uo o.oo o o 1 I.2o o o.oo _]QI!3:!J.l.!: 3 5?! _()! 1_-.!!Q_!!J!!! Cales/ Fyl7AilEBU-8Augustl7 Page 1 of 13 Pages 8/8/217

56 former EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO ASMNT REF. NO. APN (TABLEFY17-1 SORT BY ASCENDING APN) 23-I/ /16 i /77 (Ptn. Outlot "C'') I ' VTTR51flfLfl'iiR v 59 3 VTTR51 OO-OS/R VTTR51UU-U.hYU! VTTR51-5/ VTTR51-5/ v l V!TR5_1_ VTTR51-5/ IJOO 59 1 VTTR'ilOO-O'i/1>1> VTTR51 oo_os/,;s VTTR51-5/ Vl VTTR s 1 oo_osfq TTT'TD<lllllll<!q!35916! VTTR51 oo_os/ VTTR5''"' I 59 2 VITR5I-5!1!3 59 2I V l I K.JI\1\1-\1.. 1/Y VTTR5l -5/ VTTR.Hnn_tHI1n~ (Outlot "L") I fm rnp 11) '1 '(Outlot "J") I fm rnm 11) (UUIWi "F"). 31) r/7"1''?51-ijj '16TJ V /JUJUU-!IJ'Jfl.) VJ"TTI'i wn_w;, no " VTTR5I-515A "(Outlot" ") fomte VTTR.',nn n<. i? "!""'"" VTTR51-5i rrrrq5 1-5 '68A VTTFI'i '-'i/? VTTR5I-5 26 :3 6 2 VTTR5 1 nn-n 111' VJ"TFI'i rnn-o'i/? VTTR5I-5123 L3oo 6oo o5 vnr5j oo-o 'i/?? V7TFI'i 1-'i/ V7TR51-5' VJTR51-5i! vnr5j-5/i VTTR51-5/ VTTR51-5J 1 1-'VV 6 12 VTTR51uu-u_,, 1-'\J\ VTTR51-5/ VTTR51-5, u 1-'VV 6 15 VTTR51-5/ VTTR51-5/ VTTR51-5/72 136! Calcs/ Fy 17 Al!EBU-8August 17 DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTtJRE USE/HAZARD RISK El3U DATA TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL -~~-- PARCEL V AC sj ADJUST NETVAC CALC VAC DE VEL SFR CALC VAC 1FLR 2 T4 BLDG BLDG SIZE HAZARD FACTOR CALC EBU ACRES ACRES ACRES EBU LOT LOT 2FLRS EBU LOT (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER 4K EBU.5. I.5. Qijf.ETED FRCJA.f_ROLL Ffi Jl:.OO J.!lJ_ ~ 24 -~ 1.4 ( I.OO I.OO _().(!().5'7_ ~ 1.5 _(l. Jl27. ~ !DELETED FROM ROLL FY1I7 J:< : PLA 6=!!_ ~ 1.5 Jl:2.~ I _(l Jlc()O !DELETED FROM ROIL FY7 rut: PLA !DELETED FROM ROn FY7 Ar ~'!.i!j.:...a_f!f.'.~.!.!... _()_. IDELETEDFROM_f!S!!!:>_EYO?_/il'l:::.!!'.!..'.':!!~lll?PLA I.OO I :.~_1_ Jl:.()<J _o.~. O.OC :_16. ~ ()_. O.OC nftftfn f.'f/\1 ROn FY'O DELETED FR()lvf~Y_J_O_ nftftf"l) F"F/1 'RO!.l.FYJO. _~ _OQQ _(I}Jj I l!}!j!!!!)!!!!)_ () I I.12.6 I.5. ~ -~_.2 _l_.:_()cl_ l I.5 --~ ~.2~ 1.5. _()J_5_ 23 _l_.:_()cl :_ I.5. I _()_!}~ I I.OO _y;_j Q(Ji3 -o I I.OO I I :_ _().Q~ I.5 o_oo ~ ~.± ~ _l_.:_()cl_ _l_.:_()cl_ l.l6.6 I.5. Page 11 of 13 Pages 8/8/217

57 EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE!HAZARD RISK EBU DATA ASMNT APN TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTTAL I REF. (TABLEFYI7-l SORT PARCEL VAC ADJUST NETVAC CALC VAC DEVEL SFR CALC VAC I FLR 2 T4 BLDG BLDGSIZEHAZARDFACTOR CALC 1 NO.... BY ASCENDING APN) EBU ACRES ACRES ACRES EBU LOT LOT 2 FLRS EBU LOT (#BLDG) FLRS SIZE 75SF 2,SF 4,SF OVER 4K EBU I VTTR51-5/ LOO I.5 C VTTRS!-5/ LOO I.5 C VTTR5J-5194A (Outlot "C") for mer ( i-:vttr51-5/93 (Outlot "IJ.'....'.). former I...J':TTR51-5/IOO(Outlot "/") for mer VITR51-J 15B nn FTPn PRn if ROLL FY)O. 'TTR51u-5 "J6C ' OFT.FTFO FT?nt\1" RO!I F'YJO. VTl ~Sl nn.os/4t; <no 61 OJ LOO O.OOj VTTR""" M " I.5.] 1 I LOO I.5.] VTTRSl OO.O'i/41 <1111 6! l.5 O.OOI ' LOO ] VT ~slnn.n<>hl : ] VTTR' (\() M < I.5. VTTR 1.wu l.5. 1 I 6JQ J.QQ J.Q3.5 1 Q Q.5 Q Q.QQ VTTR51-5/62] I.5.. VTTR51-5/61j I.5 _. 1 ;sq I.5. VTTRS!OO.OS/SR] I.5. VTTR51-5/ VTTR51-5/ I.5. v 1 (Outlot "G") for mer VITR51-5 "J5C ]DELETED FROM RO!I FY. -. vrro.:; "" ""n" 7 (Outlot "P") for mer VITR51-5 ' LOO I.5 VITR5J-5/ ]DELETED FROM RO!.l. FY7.'i.r u1 JJVMioJv 'FOR PIA rrrrd< nn n<.u, DELETED FROM R{JJI FY17.!L >Ul{JJ(!!VI\. lf.jyffor PfA VDR5J-513J I.5 VJTRHnn.n<.;n o o.5 o o.ooj - VITR51-' B I.5.] VITR5!-5i3-l I.5.] Calcs/ Fy 17 AllEBU-8August 17 Page 12 of 13 Pages 8/8/217

58 t== : ASMNT EXHIBITG TABLE FY17-l FY17 EBU CALCULATIONS FOR ALL PARCELS INCLUDING NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS FRESNO COUNTY TAX CODE NO DEBRIS FIRE RISKEBUDATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA APN TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL REF. (TABLEFY17-l SORT PARCEL VAC ADruST NETVAC CALC _VAC DEVEL SFR CALC VAC j_ 1 NO. BY ASCENDING APN) EBU ACRES ACRES ACRES EBU LOT LOT 2 FLRS EBU LOT I(# I VITR5J-5/35 f LOO I.5 I VITR5J-5'36 f I I V'111:.J1UU-U.J.>. f I I VTTD<:Jnllll<:mn(OutftJt_"H") J~ I I v (Outlot "A") [fonne J YJII?J.lOOjJJ_'J-1 [3 62 II!_ I VITR5i" n< [ [DELETED FROM ROLL FY1 I I I I I I I I U.UU v [36216 IDELETEDFROMJWU.FY15FORPLj_ I I I I I VITR A~ I I v [36217 IDELETEDFROMROLLFY15FORPLA 1 I I I T L- ~'nn "'nn ~ o.64l _ 3.82_] 1.oll_l_ 2. }_ o.14 1 a o o.5o. 1. TOTALS I ~ NIA I 41 Ol 7.25 NOTES: THE FOLLOWING EIGHT APN'S ARE TAX CODE PARCELS CREATED BY THE ASSESSOR FOR TAXING PTJRPOSES AND ARE NOT BUILDABLE LOTS. THESE APN'S ARE PART OF AFLOODWAY EASEMENT THAT RUNS THROUGH THE NORTHERLY PORTIONS OF - LOTS 25 THROUGH 32 IN TRACT 4197, PLAT BOOK 5 AT PAGES 57 THROUGH 64, FRESNO COUNTY RECORDS. THE LISTED APN'S ARE NOT ASSIGNED ANY DEBRIS FIRE RISK EBU'S, BECAUSE THE DEBRIS FIRE RISK BENEFIT FOR THE REFERENCED TRACT LOTS IS INCLUDED IN THE EBU VALUE ASSIGNED TO THE BUILDABLE PORTION OF EACH AFFECTED TRACT 4197 LOT. THE BUILDABLE APN ASSOCIATED WITH EACH FLOODWA Y EASEMENT APN IS SHOWN IN PARENTIIESES FOLLOWING Tiffi -- FLOODWA Y APN: S (3-45-2S), S ( S), S ( S), S ( S), S ( S), 3-45-JOS ( S), S ( S), S ( S) --!IJELETED FROM ROLL FYJ_ APPORTIONMENT- INDICATES THAT INTI-IE NOTED FISCAL YEAR (FYI_) THE PARCEL WAS SUBDIVIDED OR RECONFIGlJRED AND ITS ASSESSMENT TRANSFERRED TO THE NEW APNs) ASSIGNED TO THE P ARCEL(S) CREATED BY THAT SUBDIVISION OR RECONFIGURATION. -- f4smnt REF. NO.- ABBREVIATION FOR ASSESSMENT REFERENCE NUMBER lhat IS THE N'lJMBER ASSIGNED TO EACH PARCEL (APN) IN TIIE FIRE ASSESS~!ENT DISTRICT TO HELP IN LOCATING AND TRACKING PARCELS SHOWN ON THE ASSESSMENT ROLL REF. NO. 'S WITH AN ALPHA ENDING INDICATE THAT THE PARCEL OR PARCELS WERE CREATED BY THE SUBDIVISION OR MERGER AND RESUBDIVTSION OF ONE OR MORE ORIGINALLY ASSESSED PARCEL(S) A~'D THAT TIIE ASSESS~!ENT FOR lhe NEW PARCEL(S) HAS BEEN APPORTIONED FROM THE ORIGINAL PARCEL(S) THAT ARE IDENTIFIED BY THE mimerical PORTION OF THE NEW REF. NO. ASSIGNED TO THE NEW PARCEL(S). REF. NO. 123/AIB-2113 INDICATES A MERGER OF REF. NO. 123/A/B-2- WITH ORIGINAL PARCEL REF. NO. 13, WHICH OCCURRED INFY 8. A REF. NO REFERS TO ANNEXATION NO.1 IN 23 OF TRACT 4321 TO THE FIRE WITH THE ASSIGNED LOT REFERENCE NUl'vffiERSHOWN AFTER THE"/". LLA REFERS TO LOT LINE ADruSTMENT NO A REF. NO. VTTR51-5/_REFERSTO ANNEXATION NO.2 IN25 ADDING TRACT 51 (VENT ANA HILLS) TO THE FIRE WITH THE TRACT 5!LOT N'lJMBER SHOWN AFTER THE"/". REF. NO. 35A-l REFERS TO FY12 SPLIT OF REF NO. 35 INTO TWO PARCELS BY PUBLIC AGENCY GRANT DEED. REF. NO. LLA!-(15A-15T)m-l REFERS TO FY12 SPLIT OF REF. NO. LLAOI-(15A-15T) TWO PARCELS BY PUBLIC AGENCY GRANT DEED. REF. NO.- LLAOI-(15A-15T)f(PLA!l-13) REFERS TO THERECONFIGURATION OF THE PARCELPERPLA INFYI3. FOUR OF THE OLD PARCELS AFFECTED BY PLA RETAINED THE OLD ASSESSOR'S PARCELN1JBMER AND rust THE SUFFIX (PLA!l-13) HAS BEEN - ADDED TO THOSE PARCELS. THE SUFFIX (PLA11-13)! THROUGH PLAII-13)8 HAS BEEN ADDED TO THE 8 NEW APN CREATED BY THE ASSESSOR PURSUANT TO PLA!l-13. DELETt."D FROM ROLL FYJOAPPORTIONAff:NT RE: ANNEXATION TO CFD INDICATES A PARCEL THAT HAS BEEN DETACHED FROM THE MILLERTON FIRE ASSESSMENT LEVY AREA PURSUANT TO ITS ANNEXATION TO TIIE FCFPD CFD 21-1, AS DIRECTED BY FCFPD AGREEMENT EFFECTIVE APRIL 14, 21 WITH JPJ, INC THE 12 APN IDENTIFIED IN THAT AGREEMENT \VERE ANNEXED TO CFD 21-1 ON rune 22, 21 AND ARE NO LONGER ASSESSED SEE EXHIBIT G TABLE FYJ7-2 FOR DETAILED LISTING OF PARCELS WITH NEW EBU TOTALS FOR FISCAL YEAR 217 ("FY17") Calcs/ Fy 17 Al!EBU-8Augustl7 Page 13 of 13 Pages 8/8/217

59

60 EXHIBITG TABLE FY17-2 FY17 EBU CALCULATIONS FOR NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURA TION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RTSK EBU DATA ASSESSMENT TOTAL VACANT I PARTIALLY DEVELOPED RESIDENTIAL NON-RESIDENTIAL REFERENCE PARCEL VAC ADJUST ETVA CALC VAC DE VEL BLDG SFR CALC VAC 1FOR 2 T4 BLDG BLDG SIZE HAZARD FACTOR NUMBER APN EBU ACRES ACRES ACRES EBU LOT LOT PERMIT 2FLRS EDU LOT (#BLDG FLRS SIZE 75SF 2,SF 4,SF OVER4K I. FY17 EBU CALCULATIONS FOR NEW APN CREATED BY SUBDIVISIJN OR RE~ONFIGJRA TION OF OLD APk a. OLD EBU.FY16- SUBDIVIDED OR RECOlFIGURED I I I I NONE IN FY17 l 1 FY16 EBU.I o oo[ o o~l o o~j o~l_ o.oo. i. NEW EBU FY17- CREATED BY SUBDIVISION OR RECONFIGURATION OF OLD APN NONE INFY17 I 1 FY17 EBU CALC EBU.. ii. NET YYI7 EBU CHANGE PN I. I o.oo I o.oo I o.oo I. I I I b. FY17 TOTAL NET EBU CHANGE RE: NET APN CREATED BY SUBDIVISION OR RECONFIGURATION ry OLD II. FY17 EBU CALCULATIONS FOR CHANGED LAND USE STATUS PARCELS (CHANGE USE CODE, CONSTRUCT NEW BUILDING ON PREVIOUSLY VACANT LOT, OR ADDITIONAL BUILDING) a. FY16 EBU BEFORE LAND USE CHANGE VTTR51-5/!2 (Outlot "K") former VTTR51-5/95 (Outlot "D") former VTTRSI-5/94 (Outlot "C") former VTTR5l (Outlot "L") former VTTR5I-5/11 (Outlot "J") former VTTR51-5/97 (Outlot "F") former VTTR51-5/96 (Outlot "E") former VTTR51-5/94A (Outlot "C") former VTTR5l -5/93 (Outlot "B") former VTTRS!-511 (Outlot "I") former VTTR51-5/98 (outlot "G") former VTTR5!-5/17 (Outlot "P") former VTTR51-5/99 (Outlot "H") former VTTR51-5/92 (Outlot "A") former o,. FYI6EBU b. FY17 EBU AFTER LAND USE CHANGE (CONSTRUCT NEW HOUSE OR OTHER BUILDING) NOTE: THIS SECTION CHANGE: ASSESSOR ELIMINATED APNs ON OUTLOTS VTTR51-5/JIJ2 (Outlot "K") former VTTR51-fl5195 (Outlot "D") former VTTR (Outlot "C") former VTTR !13 (Outlot "L") former VTTR5I-5111 (Outlot".!") former VTTR (Outlot "F") former VTTR.'i/ (Outlot "E") former 3 59(} 31 VTTR51-5!94A (Outlot "C") former VTTR51-5!93 (Outlot "11") former VTTR (Outlot"/") former 3 6(}(} 23 VTTRSIOII-5198 (outlot "G") former VTTR51-5!17 (Outlot "P") former VTTR51-S/99 (Outlot "H") former VTTR5]()-5192 (Outlot "A") former ! FY17 EBU (}. (} (}.25 al. FY16 EBU BEFORE LAND USE CHANGE VTTR51-5/ II S S l/19A / / / / / / / / / Calcs/ FYI7ChangeStatEBU-8August ()3.5 l.5 I l.5. I I.5 l I I.5 ~.. Page 1 of 3 Pages /8/217

61 EXHIBITG TABLE FY17-2 FYI7 EBU CALCULATIONS FOR NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS ASSESSMENT REFERENCE NlJMBER DEBRIS FIRE RISK EBU DATA TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA TOTAL RESIDENTIAL NON-RESIDENTIAL PARCEL VAC CALC VAC CALC APN EBU EBU LOT EDU LOT EBU 23-1/ / / / / / / / VTTR51-5/ VTTR51-5/ ~ OM ~ ~ ~ ~ ~ ~ ~ ~M ~M I I ~ ~ ~ ~ FY16EBU b2. FYI7 EBU AFTER LAND USE CHANGE (CONSTRUCT NEW HOUSE OR OTHER BUILDmG) VTTR51-5! S 1. o.oo S (). 23-1!19A ].()() / VTTR VTTR51-5! () () () II () () () OJ FY17 EBU ].~ l.w ].~ ].~ l.w ].~ ].~ ].~ ].()() aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo aoo a~ a~.15 NOTE: THIS SECTION CHANGE: BUILDING PERMITS ISSUED () () () () () I 1 () () () () 1 1 () () 1 () () () () ~ 1.~ l.w ].~ l.w l.w aoo aw aw aw aw aw aw aw aw aw aw aw aw aw aw aw aw aw aoo aw aw aw aw aw aw. I I o.ool o.ool.1 o.ooj oi oi oi oi o.oo c. FY17 TOTAL NET EBU CHANGE RE: CHANGED LAND USE STATUS PARCELS III. FY17 EBU CALCULATIONS RE: APN PREVIOUSLY DESIGNATED AS U.S A. INDIAN TRUST LAND NOT TAXABLE IN FYI6, NOW TAXABLE SUBJECT TO FIRE ASSESSMENT LEVY IN FY17 (OR FROJ\I TAXABLE TO NON-TAXABLE) 'N~~~ ;~y~~" FTPN::~,':::ATr s A :r:~stj~n:r,:r::rito FIR:rSSESSrTIN r (OR rmojo:rr I T~rN-TArLE) ol ol ol ol ol ol oool No::c ~~~~~" -FOR PNS PREV!O llsltestgna TEl u. s. AI INDIAN rust LrD, NT TAXA ULE PROPERTY AND SUBJECT TO FIRE ASSESSMENT IN ftj7 (OR FROM TAXABLE TO NON-TAXAllLE) FY17 EBU ii. NET FY17 EBU CHANGE.... I b. FY17 TOTAL NET EBU CHANGE RE: APNS REVERTED FROM U.S. A. INDIAN TRUST LAND IN FY16 TO TAXABLE PROPERTY STATUS IN FY17 AND SUBJECT TO FIREASSESS~1ENT IN FY17 (OR FROM TAXABLE TO NON-TAXABLE) I I o. I o. I o. I o. I o. I I I I I I o. I I I I I I I I I Calcs/ FY17ChangeStatEBU-8August 17 Page 2 of 3 Pages 8/8/217

62 EXHIBITG TABLE FY17-2 FY17 EBU CALCULATIONS FOR NEW PARCELS CREATED BY THE SUBDIVISION OR RECONFIGURATION OF OLD PARCELS AND FOR CHANGED LAND USE STATUS PARCELS DEBRIS FIRE RISK EBU DATA ASSESSMENT TOTAL VACANT /PARTIALLY DEVELOPED RESIDENTIAL REFERENCE PARCEL VAC ADJUST NET VA CALC VAC DE VEL BLDG SFR CALC NUMBER APN EBU ACRES ACRES ACRES EBU LOT LOT PERMIT 2FLRS EDU ~~;;;; ::~y~~,_ T' APNS TO BE DET A red FROM Mil.UrON F!Rr ASSESrENT AREA,EGINN~G FY! IV. FY17 EBU CALCULATIONS RE: APN DETACHED FROM MILLERTO~ FIRE AJSESSMEkT LEVY AREA PER ~NNEXA iron TO bfd 21-~1 EFF. FY17 FY16 EBU... I i. EBU FY17- APNS TO BE DETACHED FROM MILLERTON FIRE ASSESS:\TENT LEVY AREA BEGINNING IN FY17 NO:N'E IN FY17 I FY17 EBU..... ii. NET FY17 EBU CHANGE..... I b. FY17 TOTAL NET EBU CHANGE RE: APN TO BE DETACHED FROM MILLERTON FIRE ASSESSMENT LEVY AREA BEGINNING FY17. I I. I I FY17 EBU CHANGES DETAILS FY17 TOTAL EBU CHANGE FY16 TOTAL ASSESSABLE EBU FY17 TOTAL ASSESSABLE EBU CHECK TOTAL FROM EXHIBIT G, TABLE FY17-l I. I TYPE OF STRUCTURE USE/HAZARD RISK EBU DATA NON-RESIDENTIAL VAC 1FOR 2 T4 BLDG BLDG SIZE HAZARD FACTOR LOT #BLDG FLRS SIZE 75SF 2,SF 4,SF OVER4K CALC EBU Calcs/ FY17ChangeStatEBU-8August 17 Page 3 of 3 Pages 8/8/217

63 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA EXHIBITH SUMMARY FY17 USES AND SOURCES OF FUNDS CDF WINTER STAFFING OF FRIANT STATION AND SUMMARY OF FY17 FIRE ASSESSMENT LEVY CALCULATIONS

64 EXHIBIT fl SUMMARY FY17USESANDSOURCESOFFUNDS WINTER STAFFING OF FRIANT FIRE STATION Uses of Funds Total Estimated Operating Budget (see Appendix B; for 7 months operations) FY17 Administrator's Report Preparation Estimated Cost Estin1ated Total FY17 Uses of Funds 66,594 6,6 667,194 Sources of Funds 1. Estimated FY17 Table Mountain Casino Winter Service Operations Share (6.% of Operations Cost; Fee 59.48o/o FY17 Total Uses of Funds) 2. Estimated FY17 Fire Assessment Levy Revenue (13.4% FY17 Uses Funds) 3. Subtotal FY17 Fire Assessment Levy & Est. Table Mountain Fee (72.51 o/o) 4. Net FY17 Fire District Share of Esti1nated Winter Staffing Cost (27.49% of Total FY17 Est. Uses of Funds) 396,818 86, , ,38 SUMMARY OF FY17 FIRE ASSESSMENT LEVY CALCULATIONS: FY17 Fire Assessment Levy can be no greater than 141,479., which is 1/3 of the 4,216. FY17 Gann Adjusted Phase 1 Fire Service Cost for providing Friant Fire Station Winter Staffing plus assessment administration (See Exhibit B) A. Maximu1n Authorized Assessment Levy Amount B. Less: FY16 Est. Assessment Surplus C. Estimated Net Assessment Revenue Needed FY17 D. FY17 Assessment Levy Share of 5 Parcels With No APNs beginning in FY16 FY17 Assessment Levy Share of 14 Parcels With No APNs beginning in FY17 E. FY17 Assessment Levy Billed to Tax Roll F. Subtotal Estimated Assesstnent Surplus (Shortfall) G. Less Estimated Williamson Act Parcels Refund H. Estimated Total FY17 Assess1nent Rev. (Shortfall) I. Estimated Net FY 1 7 Assessment Levy Revenue 1. FY17 Assessment Levy Billed to Tax Roll 11. FY17 Assessment Levy Share of 5 Parcels With No APNs beginning in FY16 FY17 Assessment Levy Share of 14 Parcels With No APNs beginning in FY17 iii. Estimated Williamson Act Parcels Refund iv. Net FY17 Assessment Levy Revenue (See FY17 Administrator's Report page 11) 141,479.. (141,479.) , , ( 54,482.88) (92.72) ( 55,43.6) 85, ,11.74 ( 92.72) 86, ExH 9/1/217

65 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIX A FRESNO COUNTY FIRE PROTECTION DISTRICT PROPOSED MILLERTON NEW TOWN FIRE STATION ESTIMATED ANNUAL OPERATIONS BUDGET FISCAL YEAR

66 Exhibit C -FINAL (Estimate) Table lviountain Casino (District) Cost Estimate for July 1, Months) 2 Person {July 1, 217 thru June 3, 218} 2 FC, 2 FAE, 2 FFI! CLASSIFICA'r.ION NUMBER SALAR'r' 1\1NTIIS SUB-TOTAL BENEFITS TO'fAL COST 583 1: :2 6,99(} so 6,231 so so Fire 12 48,79:2 2, so Fire II ,775 41,87 Overtime 59, 856 Uniforms ,:26 S62 S4J22 Sub-Total Personnel Services Contract Administrative Fcc TOTAL PERSONNEL SERVICES Utilities Fuel Vehicle Maintenance t-v~tiscellaneous 3.75 TOTAL OPERATING EXPENSES TOTAL PERSONNEL & OPERATIONS GRAND TOTAL ESTIMATED COST FOR 217/218 FISCAL YEAR

67 Exhibit C - FINAL (Estimate) Table Mountain Casino Cost Estimate for July 1, 217 thru 218 Months) 2 Person (July 1, 217 thru June 3, 218)-2 FC, 2 FAE, 2 FFII CLASSIFICATION NUMBER SALARY MONTHS SUB-TOTAL BENEFITS Fire 12 53, ,185 Fire I!;'ire II Fire Fire! ,1 I 2 17,254 3,652!'ire u 41,87 Overtime Uniforms 4 12 Sub-Total.Personnel Services 91 Contract Administrative Fee TOTAL PERSONNEL SERVICES Utilities Fuel Vehicle Maintenance 1v1isccl!aneous AL OPERATING EXPENSES TOTAL PEI:tSONNEL & OPERATIONS GRAND TOTAL ESTIMATED COST FOR 217/218 FISCAL YEAR

68 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXB FRESNO COUNTY FIRE PROTECTION DISTRICT ESTIMATED ANNUAL OPERATING BUDGET FRIANT WINTER PERIOD STAFFING FISCAL YEAR

69 Exhibit C- FINAL (Estimate) Table Mountain Casino (District) Cost Estimate for July 1, 217 June 3,218 2 Person (July 1, 217 thru June 3, 218)-2 FC, 2 FAE, 2 FFII CLASSIFICATION NUMBER SALARY MONTHS SUB-TOTAL BENEFITS TOTAL COST , S , Fire II 12 28,32 41,8(J7 Overtime 59, 856 Uniforms Sub-Total Personnel Services Contract Adrninistrative Fee 48,328 J>ERSONNEL SERVICES Utilities Fuel Vehicle Maintenance Miscellaneous TOTAL OPERATING EXPENSES TOTAL PERSONNEL & OPERATIONS GRAND TOTAL ESTIMATED COSTFOR 217/218 FISCAL YEAR

70 C.. FINAL (Estimate) Table Mountain Casino (Casino) Cost Estimate for July 1, 217 thru June 3,218 (12 Months) 2 Person (July 1, 217 thru June 3, 218}~2 FC, 2 FAE, 2 FFII CLASSIFICA'flON NUMBER SALARY 1VIONTHS SllB~TOTAL BENEFITS TOTAL COST F'\' 17/18 Fire!2 Fire 2 4,45 12!6,8 116 Fire II 12 48,792 43, Fire Fire 2 2, ,376 Fire H ,32 13, Overtime Uniforms Sub Total Personnel Services Contract Administrative Fee TOTAL PERSONNEL SERVICES Utilities Fuel Vehicle iviaintenance Miscellaneous TOTAL OPERATING EXPENSES TOTAL PERSONNEL & OPERATIONS TOTAL ESTIMATED COST FOR 217/218 FISCAL YEAR

71 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXC COPY OF CALIFORNIA DEPARTMENT OF FINANCE (OFFICE OF THE DIRECTOR) LETTER, DATED MAY 217, RE: PRICE AND POPULATION INFORMATION FOR APPROPRIATION LIMIT CALCULATIONS FOR FISCAL YEAR (Received By Fresno County Fire Protection District)

72 ..;,.t.lt ;.:-,-.!'. A....,r1- : 1'.. z w f'j c. "' F 1 N A N C E ~ DEPARTMENT OF <>"'~t.wort->'~'- May 217 OFFICE OF THE DIRECTOR Dear Fiscal Officer: E_o_M_u_N_o_G. _B_R_o_w_N_J_R_.. _ _G_o_v_E_R_N_o_R STATE CAPITOL. ROOM a SACRAMENTO CA a a Subject: Price Factor and Population Information Appropriations Limit The California Revenue and Taxation Code, section 2227, requires the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 217, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year Attachment A provides the change in California's per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations. Population Percent Change for Special Districts Some special districts must establish an annual appropriations limit. The Revenue and Taxation Code, section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The Code and the California Constitution can be accessed at the following website: Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits. Population Certification The population certification program applies only to cities and counties. Revenue and Taxation Code section mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller's Office. Finance will certify the higher estimate to the State Controller by June 1, 217. Please Note: Prior year's city population estimates may be revised. If you have any questions regarding this data, please contact the Demographic Research Unit at (916) MICHAEL COHEN Director By: AMY M. COSTA Chief Deputy Director Attachment

73 May 217 Attachment A A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year appropriation limit is: Per Capita Personal Income Fiscal Year (FY) Percentage change over prior year B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a appropriation limit : Per Capita Cost of Living Change= 3.69 percent Population Change =.85 percent Per Capita Cost of Living converted to a ratio: Population converted to a ratio: Calculation of factor for FY : = = X 1.85 = 1.457

74 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 216 to January 1, 217 and Total Population, January 1, 217 County City Percent Change Total --- Population Minus Exclusions --- Population Fresno Clovis Coalinga Firebaugh Fowler Fresno Huron Kerman Kingsburg Mendota Orange Cove Parlier Reedley Sanger San Joaquin Selma Unincorporated ,19 11,762 11,762 12,26 12,513 16,982 8,159 8,22 8,22 5,949 6,91 6,91 52, , ,832 6,916 7,186 7,186 14,376 14,614 14,614 12,111 12,338 12,338 11,626 11,828 11,828 9,291 9,369 9,369 15,44 15,5 15,5 26,16 26,152 26,152 26,38 26,412 26,412 4,5 4,7 4,7 24,86 25,156 25, , , ,481 County Total ,347 99, ,975 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

75 Fiscal Year Attachment C Annual Percent Change in Population Minus Exclusions* January 1, 216 to January 1, 217 County Percent Change Population Minus Exclusions Fresno Incorporated , ,688 County Total ,347 99,243 Glenn Incorporated.69 13,93 13,999 County Total.32 28,543 28,635 Humboldt Incorporated.9 63,465 64,39 County Total , ,771 Imperial Incorporated , ,388 County Total ,29 18,463 lnyo Incorporated ,968 3,954 County Total ,532 18,519 Kern Incorporated , ,965 County Total , ,478 Kings Incorporated ,521 14,131 County Total ,118 13,833 Lake Incorporated ,385 2,317 County Total.24 64,72 64,857 Lassen Incorporated 5. 8,21 8,611 County Total.33 23,196 23,273 *Exclusions include residents on federal military installations and group quarters residents in slate mental institutions, state and federal correctional institutions and veteran homes.

76 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXD ADMINISTRATOR'S ANNUAL REPORT PREPARATION REQUIREMENTS AND PROCEDURES FOR CALCULATION OF ADJUSTED MAXIMUM ANNUAL OPERATIONS COSTS AND ADJUSTED MAXIMUM ANNUAL ASSESSMENT RATES FOR EACH FISCAL YEAR IN WHICH THE FIRE ASSESSMENT IS AUTHORIZED TO BE LEVIED (Dated June 22, 22)

77 APPENDIXD ADMINISTRATOR'S ANNUAL REPORT PREPARATION REQUIREMENTS AND PROCEDURES FOR CALCULATION OF ADJUSTED MAXIMUM ANNUAL OPERATIONS COSTS AND ADJUSTED MAXIMUM ANNUAL ASSESSMENT RATES FOR EACH FISCAL YEAR IN WillCH THE FIRE ASSESSl\1ENT IS AlJTHORIZED TO BE LEVIED The requirements for preparation of the annual Fire Assessment Administrator's Report (the."annual Report") in every year in which the Fresno County Fire Protection District (the "Fire District") is authorized to levy the Benefit Assessment For Fire Suppression Services Millerton New Town & Surrounding Areas (the "Fire Assessment') and the procedures for calculation of the maximum fire service costs that can be funded in any year by the Fire Assessment and the maximum assessment rates that can be used in any year to pay fund the cost offire suppression services are described in the Engineer's Report on the Fire Assessment, as approved on July 19, 2, by Fire District Board of Director's Resolution No The pages in the Engineer's Report that contain the maximum cost and maximum assessment rate calculation procedures and the requirements for preparation of the Annual Report are reprinted below for reference in reviewing the Annual Report on the cun ent fiscal year's levy of the Fire Assessment. D(I). Page II-15 from Engineer's Report Section II, containing the subsection entitled "Annual Adjustment to Base Year Costs and Maximum Assessment Rates is reprinted below and on the following page for reference: Annual Adjustment to Base Year Costs and Maximum Assessment Rates Pursuant to the stated purpose of the proposed Fire Assessment of providing a long-term source of funds to pay fire suppression service delivery annual costs, the Fire District is to have the authorization to annually increase the operating budgets for the Phase 1 Fire Service Plan and for the Long Term Fire Service Plan to cover unanticipated increases from year to year in those operational costs. Likewise, there will also be a similar need to adjust the Schedule of Maximum Annual Assessment Rates by the same factor applied to the operational budgets so that the authorized maximum assessment rates will support the adjusted cost of funding fire service delivery operations. Therefore, it is the recommendation of this Engineer's Report that beginning with FY22 as the second fiscal year in which the Fire Assessment is authorized to be levied and collected the Fire District will be authorized to adjust the FY2 1 Base Year Cost of Full Operations total shown on Table ll-1 and on Table II-2 as the item entitled "Phase 1 Fire Service Plan Base Year Cost (FY21)," by multiplying each of those budget totals by the Fire District's Gann Limit Factor 632a2AppendixD. wpd Appendix D-1 6/22/2

78 that will be applicable to FY22 and in each succeeding fiscal year through FY23. The Gann Limit Adjusted Budget amount calculated for the next fiscal year in which the Fire Assessment is to be levied will become the new "Adjusted Base Year Cost" authorized for Fire Assessment Funding. In any future fiscal year, the actual budget proposed for funding through the Fire Assessment levy that year may be less than the Adjusted Base Year Cost for the next fiscal year, but it cannot be greater. The New Adjusted Base Year Cost will be placed on file each year in the office of the Fire District Board Clerk, along with the actual operational budget for that fiscal year. For each succeeding fiscal year in which the Fire Assessment is authorized to be levied, through and including FY23 as the last fiscal year in which the Fire Assessment may be levied, the Gann Limit Factor will be used to adjust the previous fiscal year's Adjusted Base Year Cost to calculate the next fiscal year's Adjusted Base Year Cost. It is also recommended by this Engineer's Report that the same Gann Limit Factor be applied to the Base Year Cost be used each year to adjust the Schedule of Maximum Assessment Rates. As with the annual budget adjustments described above, the Adjusted Schedule of Maximum Annual Assessment Rates calculated each year will become the new Schedule of Maximum Annual Assessment Rates for Fire Assessment. The actual Fire Assessment in that fiscal year can then be levied at rates equal to or less, but not greater, than the Maximum Annual Assessment Rates. The procedure for annually adjusting the assessment rate schedule and for determining the Maximum Assessment Rates for the various parcels within the Assessment Area in any fiscal year is described in greater detail in the following Engineer's Report Section III. D(2). Subsection IV.A, found on pages III-1 and ill-11 in Engineer's Report Section ill, are reprinted below for reference as to the authorized procedure for calculation of the Adjusted Schedule of Maximum Assessment Rates that used to calculate benefited parcel Fire Assessments in the current fiscal year: IV. Schedule of Maximum Annual Assessment Rates A. The purpose of the proposed Fire Assessment is to provide a longterm source of funds to pay the ongoing operational and capital replacement costs for providing enhanced fire suppression services within the Assessment Area, where "long term" is defined herein as 3 fiscal years commencing with FY2 1 and running through FY23. As stated in the preceding Section ll, it is the finding of this Engineer's Report that the proposed Maximun1 Annual Assessment amount that can be levied on parcels within the Assessment Area be based on the Assessment Area's special benefit share of the ongoing operational costs of the Long Term Fire Service Plan. 632a2AppendixD. v.pd Appendix D-2 6/22/2

79 In accordance with that finding, the Assessment Area Special Benefit Share of Base Year Cost for FY2 1 has been estimated and is shown in Table ll-1 in Engineer's Report Section ll. The Base Year Cost is the estimated total cost to operate the New Town Fire Station pursuant to the Long Term Fire Service Plan, in the first fiscal year of station full service operations. Also as stated in Section II, it is the recommendation of this Engineer's Report that the Base Year Total Operating Budget for full service operations of the New Town Fire Station be increased at the beginning of each successive fiscal year by multiplying the previous fiscal year's total budget by the Fire District's Gann Limit Factor, beginning with FY22 and continuing through FY23. Therefore, based on those stated Engineer's Report Findings and Recommendations, the Schedule of Maximum Annual Assessment Rates is to be calculated using the following estimated maximum annual operations costs: 1. The Schedule of Maximum Annual Assessment Rates ("Schedule of Max. Rates") applicable in FY21 is to be calculated to fund the 66,937. Assessment Area Special Benefit Share of Base Year Cost shown on Table II-1 (the "Base Year Beneficial Cost"); 2. The Schedule of Max. Rates for FY21 is to be adjusted for each succeeding fiscal year to set the new Schedule of Max. Rates, by multiplying the Schedule of Max. Rates for the preceding fiscal year by the Fire District's Gann Limit Factor applicable to the next succeeding fiscal year for which the new Schedule of Max. Rates is being calculated; 3. The new Schedule of Max. Rates so calculated for the next succeeding fiscal year will be the Schedule of Max. Rates used to calculate the Maximum Assessment Amount that can be levied in that next succeeding fiscal year; and 4. FY22 will be the first fiscal yearin which a new Schedule of Max. Rates will be calculated by multiplying the FY21 Schedule of Maximum Rates by the Gann Limit Factor certified for Fire District use in FY22. D(3). Subsection V.B, found on pages ill-16 and ill-19 in Engineer's Report Section ill~ are reprinted below for reference as to the scope of information required to be provided in the current and all future Annual Reports on the Fire Assessment: 632a2AppendixD. wpd Appendix D

80 H. Procedure for calculation of parcel assessments in any future fiscal year. 1. On or before June 1 of every year in which the Fire Assessment is authorized to be levied by the Fire District including June 1, 21, for Fiscal Year 21 as the first fiscal year in which the Fire Assessment is proposed to be levied and collected, the Fire District's Fire Chief or his designee, acting as the Fire Assessment Administrator, shall prepare a Fire Assessment Administrator's Report (the "Annual Report") containing all of the following information: a. The Annual Report shall contain a summary of the current fiscal year's operations status and fiscal data, including: i. Maximum Annual Operations Cost as calculated pursuant to the procedure described in Section IT of this Engineer's Report in the subparagraph entitled "Annual Adjustment to Base Year Cost and Maximum Assessment Rates;" ii. iii. iv. The actual operations budget used to prepare the Fire Assessment levy for the current fiscal year, if different from the Maximum Annual Operations Cost; The Schedule of Maximum Fire Assessment Rates for the current fiscal year, as prepared pursuant to the procedure described in subparagraph IV.A of this Section ill; The Assessment Rate per EBU used to calculate the current fiscal year's parcel assessments, if different from the current year's Maximum Assessment Rate per EBU; and v. The i\ssessment Roll for the current fiscal year. b. For the next fiscal year's Fire Assessment levy, the Fire Assessment Administrator or the Assessment Engineer shall perform all of the following steps and include all of the following information in the Annual Report: 1. A summary of the planned operations for the next fiscal year including a description of significant operational changes from those of the current fiscal year and, if the Phase 1 Fire Service Plan is still in operation, an update of the construction plans for the New Town Fire Station and 632a2AppendixD. wpd Appendix D-4 6/22/2

81 of the estimated time line plan for transition to the Long Term Fire Service Plan. ii. iii. The new Maximum Annual Operations Budget and new Schedule of Maximum Annual Assessment Rates including the new Maximum Rate per EBU, calculated pursuant to the procedures described in Subparagraph IV.A of this Engineer's Report. The proposed operations budget for the next fiscal year, if different from the new Maximun1 Annual Operations Budget. 1v. A description of the land use or development status changes to Assessment Area parcel APN' s and of how those changes affect the parcel EBU allocations used to calculate the current fiscal year's Assessment Roll. Using the revised parcel EBU data, prepare an update of the Parcel Benefit Unit Allocation Table in a fotmat similar to that used to prepare the attached Table D-1. v. Provide an estimate of Fire District revenue sources available for funding a portion of the next fiscal year's operations cost and identify the portion of those other resources that can be applied to reduce the Assessment Area's share of the next fiscal year's operations costs. vi. vii. Calculate the Assessment Area's beneficial share of the current fiscal year's proposed operating budget, based on the cost/benefit allocations described in Engineer's Report Section ll, as shown on Table ill-1 for operations under the Long Term Fire Service Plan or as shown on Table ill-2 for continuing Phase 1 Fire Service Plan operations. Calculate the per-ebu assessment rate needed to fund the Assessment Area's apportioned share of the operations cost by dividing the allocated cost share by the EBU total as updated for the next fiscal year, and compare that calculated rate to the new Maximum Rate per EBU as calculated pursuant to the above item "ii." If the calculated assessment rate per EBU exceeds the new Maximum Rate, then use the new Maximum Rate to prepare the Assessment Roll for the next fiscal year, as described in the following 632a2AppendixD. wpd Appendix D-5 6/22/2

82 item "viii." However, if the new Maximum Rate exceeds the calculated assessment rate, then use the lower calculated rate to prepare the Assessment Roll for levy of the next fiscal year's Fire Assessment at less than the new Maximum Rate authorized for use in that next fiscal year. Whether the new Maximum Rate is used as the assessment rate or a calculated lower rate needed to fund actual costs for the next fiscal year (in either case, the "Assessment Rate"), the new Maximum Rate becomes the new Base Year Rate that will be adjusted by the Fire Districfs Gann Limit Factor to calculate a new Maximum Rate for the next succeeding fiscal year. viii. Prepare the Assessment Roll for the next fiscal year as follows: (a) (b) (c) Using parcel data from the secured Assessor's Roll being prepared for the next fiscal year's property tax levy, update the Assessment Roll for the current fiscal year to delete APN' s no longer on the Assessor's Roll and to add APN' s for parcels created by any land divisions recorded during the prior calendar year. Also add all new parcel owner names as shown on the Assessor's Roll, if needed for placing the new fiscal year's assessment levy on the property tax roll. Using data from the updated Parcel Benefit Unit Allocation Table (updated Table D-1 ), that will also incorporate acreage and parcel development status information for new APN' s and for existing APN' s that have had building permits issued between March 1, of the previous calendar year and March 1, of the current calendar year, update the current fiscal year's Assessment Roll to incorporate parcel EBU data applicable to the calculation of parcel assessments for the next fiscal year. Using the Assessment Rate per EBU calculated pursuant to the preceding item "vii," calculate each parcel's assessment for the next fiscal year as the product of the parcel's EBU total share on the Assessment Roll multiplied by the next fiscal year's 632a2AppendixD. wpd Appendix D-6 6/2212

83 Assessment Rate per EBU. (d) (e) Compare the total assessment amount shown on the new Assessment Roll to the Fire Assessment Revenue needed, to detemrine whether there will be a Fire Assessment revenue shortfall for the next fiscal year that will need to be funded from another Fire District revenue source. File the report for Fire District Board approval and submit the parcel assessments to the Fresno County Auditor-Controller for placing on the tax bills for the new fiscal year. Fire District Board approval shall include, but not necessarily be limited to approval of the Maximum Annual Operations Budget and new Schedule of Maximum Annual Assessment Rates, with each having been adjusted by the Fire District's Gann Limit Factor approved for the next fiscal year, the assessment updated Exhibit D with parcel EDU data adjusted to conform with existing APN development status effective March 1 preceding the July 1 start of the next fiscal year, and the levy of parcel Fire Assessments for the next fiscal year in the amounts as shown on the Assessment Roll for the next fiscal year. 632a2AppendixD. wpd Appendix D-7 6/22/2

84 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXE AMENDMENT NO. 1 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES (Dated September 1, 23)

85 EXHIBIT A AMENDMENT NO. 1 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES FOR AMENDMENT NO. 1 AREA ADDED TO ORIGINAL ASSESSMENT AREA NOTES: LEGEND ORIGINAL ASSESSMENT AREA 1. THE EXHIBIT A SKETCH MAP OF ORIGINAL ASSESSMENT AREA BOUNDARIES IS BASED ON THE MAP ENTITLED "FIGURE 11; INFRASTRUCTURE PLAN PROPERTIES (STUDY BOUNDARY ONLY)." OF THE ADOPTED MILLERTON SPECIFIC PLAN REVISED APRIL 1999, AS SAID FIGURE 11 IS SHOWN ON PAGE 6 OF THE REPORT ENHTLED "PROPOSED REVISION TO THE MILLERTON SPECIFIC PLAN APPENDIX A: WHITE FOX CREEK SUB-UNIT PLAN, COUNTY OF FRESNO PUBLIC WORKS & DEVELOPMENT SERVICES DEPT., 3/12/99." ASSESSMENT AREA BOUNDARY (COINCIDING WITH AREA OF STUDY BOUNDARY SHOWN ON EXHIBIT 1 E, FIGURE 1, MAP DESCRIBED BELOW) _,_,_.,_ BOUNDARY OF VESTING TENTATIVE TRACT MAP NO FIRE ASSESSMENT COVENANT AREA ANNEXED TO ASSESSMENT AREA BOUNDARY PER AMENDMENT NO. 1 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES ~~ INDICATES U.S.A. INDIAN TRUST LANDS NOT A PART OF ~ THE ASSESSMENT AREA. THESE PARCELS ARE NOT BENEFITTED AND THEREFORE WILL NOT BE ASSESSED. THEY ARE SHOWN ON THIS MAP FOR CONVENIENCE ONLY, AND ARE DESCRIBED AS THE FOLLOWING FifTEEN ( 15) FRESNO COUNTY ASSESSOR'S PARCEL NUMBERS: 3-21-H, T, T, 3-21-BT, T, T, T, T, 3-22-ST T, T, T, T, T, AND T. REVISIONS 1. 3/13/: ADDED NEW APN'S WlllliN ASSESSIIENT AREA f'ioon[wl!es FOR REFERENCE; t.iooifleo low' REF. IN LECEND NOTE 1; NO CHANGE TO BOUNDARIES FROM 3/3/ MAP. 2. 9/1/3:.o.MENOMENT NO. 1 AREA AND RELIITED NOTES ADDEO NORTH SC..'ALE 1" = 15' WiLSON & ASSOCIATES 4221 W. SIERRA I.IADRE, SUITE 21 FRESNO, CIUFORNIA (559) DR. BY..!!!!:. I Oo\TE 9-1-J PROJECT~ REVISIOII fl2 FllE ~ APPROV t...j 2. PROPERTIES WITHIN ORIGINALL ASSESSMENT AREA BOUNDARIES ARE LOCATED IN PORTIONS OFI SECTIONS 1, 2, 9, 1, 11, 12, 13, 14, 15, AND 16, TOWNSHIP 11 SOUTH, RANGE 21 EAST, MOUNT DIABLO BASE AND MERIDIAN. 3. THE BOUNDARIES OF THE AREA SHOWN ON THIS SKETCH MAP AS "AMENDMENT NO. 1 AREA ADDED TO ORIGINAL ASSESSMENT AREA" INCLUDE LOTS AND PARCELS OF LAND LOCATED IN PORTION OF SECTIONS 8 AND 17, TOWNSHIP 11 SOUTH, RANGE 21 EAST, MOUNT DIABLO BASE AND MERIDIAN, AND MORE PARTICULARLY DESCRIBED AS THE BOUNDARIES OF THE AREA SUBJECT TO THAT CERTAIN COVENANT (vesting TENTATIVE TRACT MAP NO. 4321) FOR FIRE PROTECTION FACILITIES MAINTENANCE RECORDED JULY 3, 22, AS DOCUMENT NO , OmCIAL RECORDS OF FRESNO COUNTY. EXHIBIT A AMENDMENT NO. 1 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES FOR FRESNO COUNTY FIRE PROTECTION DISTRICT PROPOSED MIIURTON NEW TOWN AND SURROUNDING AREA INFRASTRUCTURE PLAN FOR ENHANCED FIRE SUPPRESSION SERVICES ASSESSMENT -ANNEXING PROPERTIES TO ASSESSMENT AREA PER COVENANT (VESTING TENTATIVE TRACT MAP NO. 4321)- County of Fresno, State of California SHEET L_ OF!_ SHEETS

86 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXF AMENDMENT NO. 2 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES (Dated June 6, 25)

87 EXHIBIT A AMENDMENT NO. 2 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES NOTES: AMENDMENT NO. 1 AREA ADDED TO ORIGINAL ASSESSMENT AREA L_..J 4. THE BOUNDARIES OF THE AREA SHOWN ON THIS SKETCH MAP AS "AMENDMENT NO. 2 AREA ADDED TO ORIGINAL ASSESSMENT AREA" INCLUDE LOTS AND PARCELS OF LAND LOCATED IN PORTION OF SECTIONS 13, 14 AND 24, TOWNSHIP 11 SOUTH, RANGE 21 EAST, MOUNT DIABLO BASE AND MERIDIAN, AND MORE PARTICULARLY DESCRIBED AS THE BOUNDARIES OF THE AREA SUBJECT TO THAT CERTAIN COVENANT (VESTING TENTATIVE TRACT MAP NO. 51) FOR ANNEXATION TO THE ASSESSMENT AREA RECORDED DECEMBER 29, 24, AS DOCUMENT NO , OFFICIAL RECORDS OF FRESNO COUNTY ST, ST, T, T, T, T 6. ALL DATA SHOWN ON THIS MAP SHEET 1 OF 1 WAS COMPILED FROM RECORD DATA. ~~ ~ NOT A PART I IT I 1 TTTTTTTT~ ~ I T I I LEGEND ASSESSMENT AREA BOUNDARY STUDY BOUNDARY DESCRIBED WITH AREA OF NOTES) NO TO ASSESSMENT AREA BOUNDARY PER AMENDMENT NO. 1 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES INDICATES U.S.A. INDIAN TRUST LANDS NOT A PART OF ORIGINAL ASSESSMENT AREA. THESE PARCELS ARE NOT BENEFITED AND THEREFORE WILL NOT BE ASSESSED. THEY ARE SHOWN ON THIS MAP FOR CONVENIENCE ONLY, AND ARE DESCRIBED AS THE FOLLOWING FIFTEEN ( 15) FRESNO COUNTY ASSESSOR'S PARCEL 'lumbers: T, T, T, 3-21-BT, T, T, 3-22-ZT ?T, T, T, T, T, T, T, AND T. ORIGINAL ASSESSMENT AREA ll REVISIONS BOUNDARY OF VESTING TENTATIVE TRACT MAP NO. 51 FIRE ASSESSMENT COVENANT AREA ANNEXED TO ASSESSMENT AREA BOUNDARIES PER AMENDMENT NO. 2 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES 2. 9/1/3: AMENDMENT NO. 1 AREA AND RELATED NOTES ADDED REFERENCES THE APPROXIMATE LOCATION FOR THE COMMON SECTION CORNER OF THE INDICATED SECTION NUMBERS IN TOWNSHIP 11 SOUTH, RANGE 21 EAST, M.D.B. & M. PART". WILSON &: ASSOCIATES 76 N. INGRAM, SUITE 22 FRESNO, CALIFORNIA (559) DR. BY~ I DATE PROJECT~ REVISION.Q1._ FILE.QJQ2.SJQ_ APPROVED _../ AMENDMENT NO. 2 AREA ADDED TO ORIGINAL ASSESSMENT AREA NORTH SCALE 1" 15' o rsiiir = EXHIBIT A AMENDMENT NO. 2 TO SKETCH MAP OF ASSESSMENT AREA BOUNDARIES FOR FRESNO COUNTY FIRE PROTECTION DISTRICT PROPOSED MILLERTON NEW TOWN AND SURROUNDING AREA INFRASTRUCTURE PLAN FOR ENHANCED FIRE SUPPRESSION SERVICES ASSESSMENT PROPERTIES TO ASSESSMENT AREA PER COVENANT :STING TENTATIVE TRACT MAP NO. 51)- County of Fresno, State of California SHEET L_ OF l SHEETS

88 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXG COPY OF RESOLUTION NO. 25-6, FRESNO COUNTY FIRE PROTECTION DISTRICT BOARD OF DIRECTORS ENTITLED: ''A RESOLUTION OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT (i) ORDERING ANNEXATION AND INCLUSION OF TRACT NO. 51 IN THE MILLERTON NEW TOWN & SURROUNDING AREA FIRE SUPPRESSION BENEFIT ASSESSMENT AREA, AND (ii) DETERMINING, LEVYING AND IMPOSING A BENEFIT ASSESSMENT TRACT NO. 51 FOR PROVISION OF ENHANCED SUPPRESSION SERVICES THEREIN" (FRESNO COUNTY RECORDER'S DOCUMENT NO , RECORDED AUGUST 18, 25) (On file with the Fire District as Appendix G of the Ninth Administrator's Report)

89 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXH COPY OF RESOLUTION NO. 3-13, FRESNO COUNTY FIRE PROTECTION DISTRICT BOARD OF DIRECTORS "A RESOLUTION OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT (i) ORDERING ANNEXATION AND INCLUSION OF TRACT NO IN THE MILLERTON NEW TOWN & SURROUNDING AREA FIRE SUPPRESSION BENEFIT ASSESSMENT AREA, AND (ii) DETERMINING, LEVYING AND IMPOSING A BENEFIT ASSESSMENT TRACT NO FOR PROVISION OF ENHANCED FIRE SUPPRESSION SERVICES THEREIN" (FRESNO COUNTY RECORDER'S DOCUMENT NO , RECORDED NOVEMBER 21, 23) (On file with the Fire District as Appendix H of the Ninth Annual Administrator's Report)

90 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIX I COPY OF RESOLUTION NO. 2-15, FRESNO COUNTY PROTECTION DISTRICT BOARD OF DIRECTORS ENTITLED: ''A RESOLUTION OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT DETERMINING, LEVYING AND IMPOSING A BENEFIT ASSESSMENT FOR ENHANCED SUPPRESSION SERVICES WITHIN THE MILLERTON TOWN & SURROUNDING AREAS OF THE DISTRICT'' (FRESNO COUNTY RECORDER'S DOCUMENT NO , RECORDED JULY 21, 2) file with the Fire District as Appendix I of the Ninth Administrator's Report)

91 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION SERVICES MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXJ COPY OF FINANCING, CAPITAL FUNDING AND PLAN IMPLEMENTATION AGREEMENT PROVIDING FIRE FACILITIES AND SERVICES TO 487,4934,4976,4968, CONDITIONAL USE PERMIT NO. 295, AND SITE PLAN REVIEW APLICATION NO. 697 OF THE MILLERTON SPECIFIC PLAN AND FOR FUTURE MAINTENANCE SUCH FACILITIES AND FIRE SERVICE BY AND BETWEEN THE FRESNO COUNTY FIRE PROTECTION DISTRICT, A CALIFORNIA SPECIAL DISTRICT, AND JPJ, INCORPORATED, EFFECTIVE DATE APRIL 14,21 (FRESNO COUNTY RECORDER'S DOCUMENT NO. RECORDED MAY 25, 21) (On file with the Fire District as Appendix J of the Tenth Annual Administrator's Report)

92 SEVENTEENTH ANNUAL ADMINISTRATOR'S REPORT ON ASSESSMENT LEVY FRESNO COUNTY FIRE PROTECTION DISTRICT BENEFIT ASSESSMENT FOR FIRE SUPPRESSION MILLERTON NEW TOWN & SURROUNDING AREA APPENDIXK COPY OF MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRIT NO OF THE FRESNO COUNTY FIRE PROTECTION

93 ., MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO OF THE FRESNO COUNTY FIRE PROTECTrON DISTRICT COUNTY OF FRESNO STATE OF CALIFORNIA SHEET1 OF2 FILED IN THE OFRCE OF THE BOARD CLERK OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT, ThUS ~OAYOF h'i&j,21ll. J/a..~ BOARDCLERK. (/ FRESNO COUNTY fire PROTECTION DISTRICT :1-12 ~ I H.EREBY CERTIFY THAT THE WITHIN MAP SHOWING THE PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 21..(!1 OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT, COUNTY OF FRESNO, SlATE OF CAUFORNIA, WAS APPROVED BY THE BOARD OF DIRECTORS OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT AT A REGUlAR MEETING THEREOF, HELD ON THE /~... DAY OF lnaq 21, BY ITS RESOLUnON NO. ~=-'-'Jo=---7-"----- ~a.. L/.1 J/q!bd lloardc~~ FRESNO COUNTY FIRE PROTECTiON DISTRICT FILEDiHIS~DAVOF J!:}! C.~1,AT THE HOUR OF~ O'CLOCK.M.!N BOOK!i!L_. PAGE~ OF MAPS OF ASSESSMENT AND COWw!UNITY FACILmES DISTRICTS AND AS INSTRUMENT NO..9/D!'X!? l!t'.:l S,l IN THE OFFICE OF THE COUNTY RECORDER OF THE COUNTY OF FRESNO, STATE OF CALIFORNIA. t]li.jem %.;~1~ BYOI:PU'tY, r~ COUNTY RECOROERICLE~ COUNTY OF FRESNO THE LINES AND DIMENSIONS OF EACH LOT OR PARCEL SHOVI<N ON THIS f.'iap SHALL BE TI-lOSE LINES AND OIMENSlONSAS SHOWN ON THE FRESNO COUNTY ASSESSOR'S MAPS FOR THOSE PARCELS LISTED. THE FRESNO COUNTY ASSESSOR'S MAPS SHALL GOVERN FOR ALl DEi AILS CONCERNING THE LINES AND OlMENSjQNS OF SUCH LOTS OR PARCELS. r-. S ~;jshlel.os ~ W+E s g ;t ~O?.nt 8 ~! l'i I Ct.A.Rf(~l -\:>"!!>H."""" ~ "\,-' PALMER "'t c~,p-'.# ZONE2 ZONE1 " I B.K.IiOrut ian ~~... ~ "" SltAW 1:::1 J. ~ J~N.f;V1!EL...,_, 1; t...,, rt ~,<J.'-/ ~ ~ iq li~n ~~"' N g~~1!ij a ~- // ""' ~;" ;! 5"?~ ~9 Pl-tE\.-~ JJ\f~!. LEGEND D 8IJN)AR'IOFCfDN.21o-<l1 ZONE BOUNDARY ~Zl:(\1 :1 D ZONE!2/FI.JTUREANNEXATIONAREAOFZONE2 G) MAPREF.HO..WillDANf l ---" Financial Services

94 MAP OF PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO OF THE FRESNO COUNTY FIRE PROTECTION DISTRICT COUN1Y OF FRESNO STATE OF CALIFORNIA 3 SHEET2F 2 LEGEND CJ BOI.JNDAAYOFCfi)N.2.1~... - ZOOE \ lloonoary A ZONE 1 PI\RCcLSAI..ON9ZONE BOUNDARY!S2Sl FUTUR!U.!>INE.XA11Iol AREA OE'ZON1l1 CD MAP REf. NO. }YallT~Peb~ I