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HomeMy WebLinkAbout7/21/2004 - STAFF REPORTS (22) DATE: July 21, 2004 TO: City Council FROM: Public Works Director/City Engineer ASSESSMENT DISTRICT 162 RECOMMENDATION: It is recommended that the City Council approve various Resolutions related to the proposed formation of a 1913 Act Assessment District, using 1915 Act Bonds for certain eligible public improvements for two separate development projects:"The Villas",Tract No. 29077, located on the south side of Tahquitz Canyon Way west of Cahuilla Road; and"48 @ Baristo",Tract No. 30941, located on Baristo Road west of Sunrise Way. SUMMARY: On March 17, 2004, the City Council denied an application for further processing of the formation of Assessment District 162, submitted by Ironwood Homes, doing business as Palm Springs Modern Homes, and denied allowing the formation of Assessment District 162. However, on June 16, 2004, upon a motion for reconsideration, the City Council reconsidered its previous action and approved the application for further processing of the formation of Assessment District 162. The City Council's authorization was specific to the following considerations: authorization to proceed with an initial estimated bond amount less than the $2,000,000 minimum established by the City's Policies and Procedures for Special Assessment and Mello-Roos Community Facilitiy District (CFD) Municipal Bond Financing for Public Improvements for Development Projects; authorization for staff to select and negotiate contracts with consultants for an assessment engineer's report, appraisal and market absorption study, and authorization to collect necessary deposits from the applicant to fund consultant contracts. A Resolution of Intention is required to be adopted by the City Council to commence proceedings to form Assessment District 162 and to approve the Preliminary Engineer's Report detailing the estimated costs to be financed by Assessment District 162 through the future issuance of Assessment District Bonds, as well as a general description of the improvements to be funded. If the Resolution of Intention is adopted, a date for a public hearing will be set not less than 45 days later at which time the remaining formation proceedings will be conducted. BACKGROUND: Ironwood Homes, doing business as Palm Springs Modern Homes, is the developer for Tract No. 29077 located on the south side of Tahquitz Canyon Way west of Cahuilla Road. The Tract Map was approved and recorded in September 2003 and consists of 47 single family residential lots. They are also the developer of Tract No. 30941 located on Baristo Road west of Sunrise Way. The Tract Map was approved and recorded in July 2003 and consists of 48 condominium units. Ernie Vincent,Vice-President of Palm Springs Modern Homes, has submitted an application for formation of a 1913 Act Assessment District using 1915 Act Bonds for the public improvements for both of their approved developments. In accordance with the City's Statement of Policies and Procedures for Special Assessment and Mello-Roos Community Facility District (CFD) Municipal Bond Financing for Public Improvements for Development Assessment District 162 July 21, 2004 Page 2 Projects, a pre-application conference with staff was held and the applicant submitted a $10,000 initial application fee. On February 27, 2004, the applicant met with the City's Special Districts Committee to review the proposed application. On March 17, 2004, the City Council denied an application for further processing of the formation of Assessment District 162, submitted by Ironwood Homes, doing business as Palm Springs Modern Homes, and denied allowing the formation of Assessment District 162. However, on June 16, 2004, upon a motion for reconsideration, the City Council reconsidered its previous action and approved the application for further processing of the formation of Assessment District 162. Accordingly, staff entered into contracts with the following consultants as necessary to proceed with the formation of Assessment District 162: Albert A. Webb Associates for assessment engineering services (contract cost $21,747.12); Harris Realty Appraisal for appraisal services (contract cost $20,000); and Empire Economics, Inc., for market absorption study services (contract cost $12,500). The applicant has submitted the necessary deposit to cover the contract costs for these service contracts. The applicant is proposing that the Assessment District fund public sewer improvements, water improvements, street improvements, sewer fees, drainage fees, water fees, engineering costs, and all district formation and financing costs for both development projects. In addition, relatively extensive utility undergrounding adjacent to the property being developed as Tract No. 29077 is proposed to be funded by the Assessment District. The total estimated bond amount for Tract No. 29077, known as "The Villas" is $940,000 and the total estimated bond amount for Tract No. 30941, known as "48 @ Baristo" is $384,000 for a total Assessment District bond amount of$1,324,000. In its reconsideration of Assessment District 162, the City Council authorized an exception to the minimum bond amount requirement, which is allowed by formal action by the Council, as specified by the Policy in Section 4(2)(C). A Resolution of Intention is required to be adopted by the City Council to commence proceedings to form Assessment District 162 and to approve the Preliminary Engineer's Report detailing the estimated costs to be financed by Assessment District 162 through the future issuance of Assessment District Bonds, as well as a general description of the improvements to be funded. If the Resolution is adopted, a date for a public hearing will be set not less than 45 days later at which time the remaining formation proceedings will be conducted. After the formation of Assessment District 162 is complete,the City will be the issuer of the tax-exempt obligations for the Assessment District. The City does not incur any obligation for the subject debt, which will be secured and payable solely from assessments on the property within Assessment District 162 and will constitute a foreclosable lien on such property if unpaid. The Assessment District Bonds would fund construction of the public improvements, incidental expenses and bond issuance costs. The estimated assessment per lot is$20,000 for the single family homes at"The Villas"(Tract 29077)and $8,000 per condominium at"48 @ Baristo" (Tract 30941). The Assessment District Bonds would be issued shortly after the formation proceedings are completed. Assessment District 162 July 21, 2004 Page 3 The City Council's approval of the Resolution of Intention in noway commits the City to any financial contribution or liability to repay the bond indebtedness. To conform with the City's Policy regarding Assessment Districts,the Assessment District Bonds will not be issued until the total combined appraised land and improvement values are at least 4 times the estimated assessments.The overall tax rate afterthe Assessment District Bonds are issued, including assessments, cannot exceed 2% of property values. SUBMITTED: DAVID J. BARAKIAN Director of Public Works/City Engineer APPROVED: DAVID H. READY —� City Manager ATTACHMENTS: 1. Resolutions (4) 2. Preliminary Engineer's Report RESOLUTION NO. 21057 OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, SETTING FORTH TERMS AND CONDITIONS UNDER WHICH THE CITY WILL COMMENCE PROCEEDINGS FOR CREATION OF AN ASSESSMENT DISTRICT WITHIN SAID CITY; CREATING A SEPARATE FUND INTO WHICH SHALL BE DEPOSITED MONEYS ADVANCED BY OWNERS OF PROPERTY WITHIN THE PROPOSED ASSESSMENT DISTRICT; PROVIDING FOR THE USE AND INVESTMENT OF SUCH FUNDS; PROVIDING FOR THE REIMBURSEMENT OF SUCH FUNDS FROM FUTURE BOND PROCEEDS; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH, FOR "THE VILLAS" (TRACT 29077) AND "48 @ BARISTO" (TRACT 30941), ASSESSMENT DISTRICT NO. 162 WHEREAS, this City Council of the City of Palm Springs (the "City') has been requested by the owners of certain property within the City to form an Assessment District ("Assessment District 162") for the purpose of acquiring and constructing certain public improvements benefiting those owners; and WHEREAS, this City Council has retained the services of bond counsel for the purpose of assisting in the formation of Assessment District 162 and the financing thereof; and WHEREAS, the Engineer of Work has prepared certain preliminary maps, estimates and other documents required for the formation of the proposed Assessment District; and WHEREAS, such owners have requested that further proceedings be taken by this City Council for the formation of Assessment District 162; and WHEREAS, said Engineer of Work has informed the City that the initial design engineering, mapping, and other services required in connection with the formation of such Assessment District will require the City to have funds available in the amount of $54,247.12; and WHEREAS, the City is unwilling to put existing City funds at risk to pay such costs; and WHEREAS, said owners have expressed a willingness to advance $54,247.12 (the "Initial Deposit") to the City under the terms and conditions hereinafter set forth for the purpose of making such funds available for said initial engineering services and certain other costs and expenses related to formation of Assessment District 162 and the issuance of bonds to fund the acquisition and construction of the public improvements; Resolution 21057 Page 2 NOW, THEREFORE, BE IT RESOLVED, as follows: Section 1. That the recitals set forth hereinabove are true and correct in all respects. Section 2. That this City Council hereby creates a fund to be known as "City of Palm Springs, Assessment District No. 162 Preliminary Expense Fund," into which fund there shall be deposited moneys advanced by owners of property within proposed Assessment District No. 162 in the amounts set forth on Exhibit "A" attached hereto. Section 3. That the amounts to be advanced to the City are set forth on said Exhibit "A" and that upon receipt of all such sums set forth thereon, the City shall direct the Engineer of Work to prepare plans and specifications, detailed cost estimates, and a preliminary assessment diagram and assessment roll for the purpose of meeting the requirements of the Municipal Improvement Act of 1913, as such requirements apply to the preparation of the Engineer's Report. Section 4. That moneys held in said fund may be invested by the City in the manner in which other City funds are invested. Section 5. That in the event that Assessment District No. 162 is formed and bonds are sold to provide funding for the improvements to be acquired and constructed in connection with said proceedings, moneys advanced by such owners shall be reimbursed from the proceeds of the bonds to such owners in the amount of the Initial Deposit, together with such interest as may have been earned on the investment of such funds by the City. Such interest to the extent earned shall be prorated in accordance with the advances of funds made by those owners set forth on Exhibit "A". Such reimbursed funds shall not include any owner contribution to the project. Section 6. That in the event that Assessment District No. 162 is not formed, the City will reimburse any funds remaining in said fund to such property owners pro rata, together with interest as may have been earned thereon; provided that nothing herein contained shall require the City to reimburse or refund any moneys other than those advanced by such property owners. ADOPTED this 21" day of July, 2004. AYES: Members Foat, McCulloch and Mills NOES: Mayor Oden ABSENT: Member Pougnet ATTEST: CITY OF PALM SPRINGS, CALIFORNIA By City Clerk City Manager REVIEWED & APPROVED AS TO FORM: Resolution 21057 Page 3 EXHIBIT "A" PALM SPRINGS MODERN HOMES II, LLC; "The Villas", (Tract 29077) in the amount of $54,247.12 on behalf of themselves and PALM SPRINGS MODERN HOMES V, LLC; "48 @ Baristo" (Tract 30941). RESOLUTION NO. 21058 OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING A RESOLUTION OF INTENTION TO FORM A 1913 ACT ASSESSMENT DISTRICT, USING 1915 ACT BONDS TO MAKE ACQUISITIONS AND CERTAIN ELIGIBLE PUBLIC IMPROVEMENTS FOR"THE VILLAS" (TRACT 29077)AND "48 @ BARISTO" (TRACT 30941) BY PALM SPRINGS MODERN HOMES; ASSESSMENT DISTRICT NO. 162 WHEREAS, on January 22, 1992, the City Council of the City of Palm Springs adopted Resolution No. 17774 adopting Policies and Procedures for Special District Municipal Bond Financing (the "City Policies")for certain public improvements for City and private development projects, under the 1911, 1913, 1915 Acts and 1972 Community Facilities District Act; and WHEREAS, on April 3, 2002, the City Council of the City of Palm Springs adopted Resolution No. 20304, which amends Resolution No. 17774, to allow municipal bond financing for single family subdivisions; and specifying a 2-percent maximum Special Tax per property, including the general property tax; requiring a District Application Form; establishing a $10,000 Application Fee, for developers to pay for City staff costs for the district formation process; and approved a Disclosure Statement form to be signed by each prospective home buyer within the district to disclose all district costs and declare that a municipal bond would be issued which would cause an assessment to be placed on each property owner's tax bill for a period of years, including a covenant that runs with the land in all title reports; and WHEREAS, Palm Springs Modern Homes V, LLC and Palm Springs Modern Homes II, LLC, experienced land developers (collectively, the "Developers") requested the City's consideration of the construction of"The Villas" (Tract 29077), a 47 unit single family home subdivision located at the west end of Tahquitz Canyon Way, and the construction of"48 @ Baristo" (Tract 30941), a 48 unit condominium development located on Baristo Road west of Sunrise Way, using municipal bond financing for certain eligible public improvements in accordance with the City's Policies, as amended by Resolution No. 20304; and WHEREAS, Developers have completed the required District Application Form and paid the required $10,000 Application Fee,and the District Application requests formation of an assessment district ("Assessment District 162") with a total assessment amount of $1,348,000 which is below the minimum assessment amount of$2,000,000 established by the City's Policies; and WHEREAS, the City Council considered the District Application and the Special Districts Committee's recommendations for further consideration and processing of Assessment District 162 at its June 16, 2004, meeting, and authorized an exemption of the $2,000,000 minimum assessment amount specified in Section 4(2)(C),and authorized staff to proceed with the formation of Assessment District 162 with a total assessment amount of $1,348,000; and WHEREAS, City staff have entered into a contract services agreementwith Albert A. Webb Associates to serve as the City's Assessment Engineer for Assessment District 162, and it has prepared a Preliminary Engineer's Report (the "Engineer's Report") for consideration of the formation of Assessment District 162. Resolution 21058 Page 2 NOW, THEREFORE, BE IT RESOLVED, as follows: iV f' 1. Intention. The public interest, convenience and necessity require,and this City Council intends to order the making of the construction of certain public improvements, together with the acquisition of all easements, rights-of-way, and lands necessary therefor described in Exhibit "A" attached hereto and made a part hereof. 2. Law Applicable. Except as herein otherwise provided for the issuance of bonds, all of the work shall be done as provided in the Municipal Improvement Act of 1913, Division 12 of the Streets and Highways Code of California (the "Code'). 3. Nature and Location of and Grades for Improvements. All of the work and improvements are to be constructed at the places and in the particular locations, of the forms, sizes, dimensions and materials, and at the lines, grades and elevations, as shown and delineated upon the plans, profiles and specifications to be made therefor, as hereinafter provided. There is to be excepted from the work above described any of such work already done to line and grade and marked excepted or shown not to be done on the plans, profiles and specifications. Whenever any public way is herein referred to as running between two public ways, or from or to any public way, the intersections of the public ways referred to are included to the extent that work is shown on the plans to be done therein. The streets and highways are or will be more particularly shown in the records in the office of the County Recorder of the County of Riverside, State of California, and shall be shown upon the plans. For a general description of the area to be included in Assessment District No. 162 of the City of Palm Springs, reference is hereby made to a map which is on file with the City Clerk. j4. Change of Grade. Notice is hereby given of the fact that in many cases the work and improvements will bring the finished work to a grade different from that formerly existing, and that to the extent the grades are hereby changed,the work will be done to the changed grades. 5. Work on Private Property. In cases where there is any disparity in level or size between the improvements proposed to be made herein and private property and where it is more economical to eliminate such disparity by work on the private property than by adjustment of the work on public property, it is hereby determined that it is in the public interest and more economical to do such work on private property to eliminate such disparity. In such cases, the work on private property shall, with the written consent of the owner of the property, be done and the actual cost thereof may be added to the proposed assessment of the lot on which the work is to be done. 6. Official Grades. This Council does hereby adopt and establish as the official grades for the work the grades and elevations to be shown upon the plans, profiles and specifications. All such grades and elevations are to be in feet and decimals thereof with reference to the datum plane of this City. 7. Descriptions-General. The descriptions of the acquisitions and improvements and the termini of the work contained in this Resolution are general in nature. All items of work do not necessarily extend for the full length of the description thereof. The plans and profiles of the work and maps and descriptions as contained in the Engineer's Report, hereinafter directed to be made and filed, shall be controlling as to the correct and detailed description thereof. Resolution 21058 Page 3 8. Special Benefit and Boundary Map. The contemplated acquisitions and improvements, in the opinion of this Council, are of more than local or ordinary public benefit, and the costs and expenses thereof are made chargeable upon an assessment district, the exterior boundaries of which are shown on a map thereof on file in the office of the City Clerk,to which reference is hereby made for further particulars. The map indicates by a boundary line the extent of the territory included in the proposed district and shall govern for all details as to the extent of the assessment district. 9. Filing of Boundary Map. The City Clerk is directed to file a copy of the Boundary Map with the County Recorder not later than 15 days after the adoption of the Resolution setting a time and place for a public hearing on the final Engineer's Report, 10. Engineer's Report. Albert A. Webb Associates is the Engineer for this Assessment District(the "Engineer of Work"), and the Engineer of Work is hereby directed to make and file with the City Clerk a final Engineer's Report in writing, presenting the following: (a) Maps and descriptions of the lands and easements to be acquired, if any; (b) Plans and specifications of the proposed improvement if the improvements are not already installed. The plans and specifications do not need to be detailed and are sufficient if they show or describe the general nature, location, and extent of the improvements. If the assessment district is divided into zones,the plans and specifications shall indicate the class and the type of improvements to be provided for each zone. The plans or specifications may be prepared as separate documents, or either or both may be incorporated in the Engineer's Report as a combined document. (c) A general description of works or appliances already installed and any other property necessary or convenient for the operation of the improvements, if the works, appliances, or property are to be acquired as part of the improvements. (d) An estimate of the cost of the improvements and of the cost of lands, rights-of-way, easements, and incidental expenses in connection with the improvements, including any cost of registering bonds. (e) A diagram showing, as they existed at the time of the passage of this Resolution, all of the following: (1) The exterior boundaries of the assessment district. (2) The boundaries of any zones within the district. (3) The lines and dimensions of each parcel of land within the district. Each subdivision, shall be given a separate number upon the diagram. The diagram may refer to the county assessor's maps for a detailed description of the lines and dimensions of any parcels, in which case those maps shall govern for all details concerning the lines and dimensions of the parcels. Resolution 21058 Page 4 (f) A proposed assessment of the total amount of the cost and expenses of the proposed improvement upon the several subdivisions of land in the district in proportion to the estimated benefits to be received by each subdivision,respectively, from the improvement. In the case of an assessment for installation of planned local drainage facilities which are financed, in whole or in part, pursuant to Section 66483 of the California Government Code, the assessment levied against each parcel of subdivided land may be levied on the basis of the proportionate storm water runoff from each parcel. The assessment shall refer to the subdivisions by their respective numbers as assigned pursuant to subdivision (e). (g) A proposed maximum annual assessment upon each of the several subdivisions of land in the district to pay costs incurred by this City and not otherwise reimbursed which result from the administration and collection of assessments or from the administration or registration of any associated bonds and reserve or other related funds. (h) Included in the incidental expenses to be assessed against properties located within Assessment District No. 162 shall be the following: (i) A special reserve fund for the bonds to be issued (as set forth in Section 11 below), which fund is to be established pursuant to Part 16 of Division 10 of the Code, Sections 8880 et sue., in an amount not to exceed ten percent (10%) of the proceeds of said bonds. (ii) Capitalized interest on said bonds for a period of not to exceed two years from their date of issue. t (iii) Initial fees of a trustee for said bonds to be selected by the Director of Finance of the City. When any portion or percentage of the costs and expenses of the acquisitions and improvements is to be paid from sources other than assessments, the amount of such portion or percentage shall first be deducted from the total estimated cost and expenses of the acquisitions and improvements, and the assessment shall include only the remainder of the estimated cost and expenses. 11. Issuance of Bonds. Serial bonds or term bonds, or both, (the "Bonds") bearing interest at a rate not to exceed twelve percent(12%)per annum shall be issued to represent each assessment remaining unpaid for thirty (30) days after the date of recordation of the Notice of Assessment. The last installment of the bonds shall mature a maximum of twenty five(25)years from the second day of September next succeeding twelve(12)months from their date. The bonds are as authorized under the Code, and are to be issued pursuant to and as provided in the Improvement Bond Act of 1915, Division 10 of the Code. The principal amount of bonds maturing, or subject to mandatory redemption from sinking fund installments in the case of term bonds, each year shall be such that the amount of principal maturing each year plus the amount of interest payable in that year will be an aggregate amount that is substantially equal each year, except for the amounts becoming due on the first series of the bonds of any division which shall be adjusted to reflect the amounts of interest earned from the date of the bonds to the date when the first interest is payable on such bonds. The bonds may be issued in divisions as permitted by Section 8650.1 of the Code. Resolution 21058 Page 5 12. No Obligation to Cure Deficiencies. In the event of any deficiency in the bond redemption fund to be established hereafter in these proceedings, the District will not be obligated to advance available funds from the District treasury to cure any such deficiency. 13. Use of Surplus. If any excess shall be realized from the assessment it shall be used, in such amounts as this Council may determine, in accordance with the provisions of the Code, for one or more of the following purposes: (a) Transfer to the general fund of this City, provided that the amount of any such transfer shall not exceed the lesser of $1,000 or 5% of the total amount expended from the improvement fund; (b) Asa credit upon the assessment and any supplemental assessment or for the redemption of bonds, or both; or (c) For the maintenance of the improvements. 14. Contact Person. Thomas M. Kanarr, Director of Finance and Treasurer of the City, is hereby designated as the person to answer inquiries regarding any protest proceedings to be had herein, and may be contacted during regular office hours at 3200 E. Tahquitz Canyon Way, Palm Springs, CA 92262, or by calling telephone number (760)323- 8221. 15. Contracts with Others. To the extent that any of the work, rights, improvements and acquisitions indicated in the Engineer's Report, to be made as provided herein,are shown to be connected to the facilities,works or systems of, or are to be owned, managed and controlled by, any public agency other than this City, or of any public utility, it is the intention of this Council to enter into an agreement with such public agency or public utility pursuant to Chapter 2 (commencing with Section 10100) of the Code, which agreement may provide for, among other matters, the ownership, operation and maintenance by such agency or utility of the works, rights, improvements and acquisitions, and may provide for the installation of all or a portion of such improvements by the agency or utility and for the providing of service to the properties in the area benefiting from the work, rights, improvements and acquisitions by such agency or utility in accordance with its rates, rules and regulations, and that such agreement shall become effective after proceedings have been taken for the levy of the assessments and sale of bonds and funds are available to carry out the terms of any such agreement. 16. Refunding of Bonds. The bonds maybe refunded pursuant to the provisions of Division 11.5 of the Code upon the determination of the Council of the City that the public interest or necessity requires such refunding. Such refunding may be undertaken by the Council when, in its opinion, lower prevailing interest rates may allow reduction in amount of the installments of principal and interest upon the assessments given to owners of property assessed for the works herein described. The refunding bonds shall bear interest at a rate not to exceed that which is stated in the resolution of the Council expressing its intention to issue the refunding bonds, which resolution of intention shall also set forth the maximum term of years of the refunding bonds. Any adjustment to assessments resulting from the refunding will be done on a pro-rata basis. The refunding shall be accomplished pursuant to Division 11.5(commencing with Section 9500)of the Code,except that, if,following the filing of the Engineer's Report specified in Section 9523 and any subsequent modifications of the Engineer's Report,the Council finds that each of the conditions specified in the resolution of intention to issue the refunding bonds is satisfied and that adjustments to the assessments are on a pro-rata basis, the Council may approve and confirm the Engineer's Report and Resolution 21058 Page 6 may,without further proceedings,authorize, issue and sell the refunding bonds pursuant to I, Chapter 3 (commencing with Section 9600)of Division 11.5 of the Code. Ll i1 17. No Private Contract. Notice is hereby given that, in the opinion of this Council, the public interest will not be served by allowing the property owners to take the contract for the construction of the improvements and therefore that, pursuant to Section 20487 of the California Public Contract Code, no notice of award of contract shall be published. 18. Collection and Advance Payments of Assessments. It is the intention of this Council that collection of assessments, advance retirement of the bonds, and advance payment of assessments shall be conducted and accomplished in accordance with the alternative procedure specified by Sections 8760, et. seq. of the Code. 19. Penalty for Delinquent Payments of Assessments. A penalty of two percent (2%) per month of the total amount of any delinquent installment shall be added to the delinquent installment after the close of business on the delinquency date and an additional penalty of two percent (2%) of the amount of the delinquency shall be added at the beginning of business on the tenth (10'")day of each succeeding month until that delinquent installment and all penalties thereon are fully paid. This penalty shall be in lieu of all other penalties assessed by other provisions of the law. The County Treasurer and Tax Collector, as the collection agent for the district, shall collect the penalties with, as the part of, the delinquent installments. All penalties collected shall be paid over to the bank appointed by the City as trustee, registrar, paying agent and transfer agent,and upon such payment being T made, all such payments shall be deposited in the redemption fund for the bonds. II II 20. Annual Assessment for Administrative Costs. This Council hereby makes the following costs incurred by the City, and not otherwise reimbursed, chargeable on each parcel in Assessment District No. 162 in an annual amount not to exceed two percent(2%) of the annual assessment due on each said parcels, referred to more particularly in the report of the Engineer of Work: (a) Costs resulting from the administration and collection of assessments; (b) Costs resulting from the administration and registration of the bonds; and (c)Costs resulting from the administration of the reserve fund and other related funds established in connection with bonds, including without limitation the costs and expenses associated with complying with federal arbitrage requirements. 21 No Proceedings Under Special Assessment Investigation, Limitation and Majority Protest Act of 1931 Required. A petition signed by the owners of more than sixty percent (60%)of the property proposed to be assessed for the cost of the acquisitions and improvements waiving, among other things, the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931, Division 4 of the Code ("Majority Protest Act"), is on file in the office of the City Clerk and written evidence satisfactory to the Council has been submitted indicating that the proposed assessment will not exceed seventy-five percent(75%)of the estimated fair market value of any land to be assessed as valued after the proposed public improvements are constructed as to the lands which are in the process of being subdivided, and as to which Sections 2804.1 and 2804.2 apply, and proceedings under said Majority Protest Act will not be taken. Resolution 21058 Page 7 22. References to Statutory Provisions. All references in this resolution to statutory provisions of the Streets and Highways Code shall be deemed to include any and all amendments to those provisions. 23. Repeal of Inconsistent Resolutions. Any resolution of this City Council, and any part of such resolution,inconsistent with this resolution, is hereby repealed to the extent of such inconsistency. 24. Effective Date. This resolution shall become effective upon the date of its adoption. ADOPTED this 21st day of July, 2004. AYES: Members Foat, McCulloch and Mills NOES: Mayor Oden ABSENT: Member Pougnet ATTEST: CITY OF PALM SPRINGS, CALIFORNIA By City Clerk City Manager REVIEWED & APPROVED AS TO FORM: I. Resolution 21058 Page 8 EXHIBIT "A" CITY OF PALM SPRINGS ASSESSMENT DISTRICT No. 162 e "THE VILLAS"AND "48 @ BARISTO" DESCRIPTION OF WORK Within the City of Palm Springs, (the "City') County of Riverside, State of California, the construction and acquisition of the following public improvements, including the acquisition of all lands,easements, rights-of-way,licenses,franchises,and permits and the construction of all auxiliary work necessary and/or convenient to the accomplishment thereof in accordance with plans and specifications to be approved by the City: Zone 1 ("The Villas"), Tract 29077: 1. Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, on Tahquitz Canyon Way from the northeasterly Tract boundary to Museum Way. 2. Drainage improvements including catch basin and storm drain connections to existing storm drain facilities, together with appurtenances and appurtenant work, as necessary to remove nuisance water flows from Tahquitz Canyon Way. 2. Sewer improvements including extension of the 8-inch diameter public sewer main within Tahquitz Canyon Way, together with appurtenances and appurtenant work. 3. Water improvements including water mains and %-inch diameter water service lines, Z together with appurtenances and appurtenant work, all in the interior public rights-of-way to serve each individual residential lot. 4. Undergrounding of existing power lines,which undergrounding includes but is not limited to undergrounding existing overhead power lines (Southern California Edison) within the public rights-of-way and easements in Tract No. 29077 and within adjacent public utility easements, including conversion of existing overhead service connections to adjacent properties, appurtenances and appurtenant work. 6. Water and sewer connection fees, including water facility fees for the Desert Water Agency, and sewer facility fees for the City of Palm Springs. 7. Drainage implementation fees, including a drainage mitigation fee for construction of regional storm drain improvements delineated on the Master Drainage Plan for the Palm Springs Area. Zone 2 ("48 @ Baristo"), Tract 30941: 1. Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, on the southerly side of Arenas Road directly adjacent to the Tract boundary; and on the northerly side of Baristo Road directly adjacent to the Tract boundary as well as at the northeast corner of Baristo Road and Hermosa Drive. 2. Sewer improvements including connections to the 8-inch diameter public sewer main within Baristo Road, together with appurtenances and appurtenant work. 3. Water improvements including connections to the existing water main within Baristo Road Resolution 21058 Page 9 Road and Arenas Road, together with appurtenances and appurtenant work. 4. Water and sewer connection fees, including water facility fees for the Desert Water Agency, and sewer facility fees for the City of Palm Springs. 5. Drainage implementation fees, including a drainage mitigation fee for construction of I regional storm drain improvements delineated on the Master Drainage Plan for the Palm Springs Area. r RESOLUTION NO. 21059 OF THE CITY COUNCIL OF THE CITY OF PALM I- SPRINGS, CALIFORNIA, PRELIMINARILY APPROVING REPORT OF ENGINEER OF WORK AND FIXING TIME AND PLACE OF HEARING THEREON, FOR "THE VILLAS" (TRACT 29077) AND "48 @ BARISTO" (TRACT 30941), ASSESSMENT DISTRICT NO. 162 WHEREAS, this City Council ("Council") of the City of Palm Springs has heretofore adopted its Resolution of Intention, Resolution No. 21058 ("Resolution"), declaring its intention to acquire and construct certain public improvement work (the "Project") within proposed Assessment District No. 162, under the Municipal Improvement Act of 1913, Division 12 of the Streets and Highways Code of the State of California (the "Act"); and WHEREAS, the Council, in said Resolution directed the Engineer of Work ("Engineer") to procure the required information and prepare and present to the Council a written report on the Project required by the Act; and WHEREAS, the Engineer has prepared such report and presented it to this Council on this date. NOW, THEREFORE, BE IT RESOLVED, as follows: Section 1. Preliminary Approval of Report. Said report be and the same hereby is preliminarily approved, and the City Clerk is directed forthwith to endorse the fact and date of such approval on said report in the office of the City Clerk ("Clerk"). Section 2. Time and Place of Hearing. That the 6`h day of October, 2004, at the hour of seven o'clock P.M., in the Council Chambers, 3200 E. Tahquitz Canyon Way, Palm Springs, California, is hereby fixed as the time and place of hearing on said report, and such hearing shall be held by this Council. Section 3. Mailing of Notice. The Clerk is hereby further directed to cause notice of such hearing at which the Project will be considered to be mailed at least forty- five (45) days prior to such hearing as provided in the Act and Government Code Section 53753, postage prepaid, to all persons whose property is proposed to be assessed to pay any part of the cost of the Project, whose names and addresses appear on the last equalized roll or as known to the Clerk. Section 4. Mailing of Ballots. The Clerk is hereby directed to cause assessment ballots mailed along with the notices described in Section 3 hereof as required by Government Code section 53753. Such ballots shall be tabulated by the Clerk at the conclusion of the hearing. Section 5. Repeal of Inconsistent Resolutions. Any resolution of the City Council and any part of such resolution inconsistent with this resolution is hereby repealed to the extent of such inconsistency. e Section 6. Effective Date. This resolution shall become effective upon the date of its adoption. Resolution 21059 Page 2 ADOPTED this 21st day of July, 2004. AYES: Members Foat, McCulloch and Mills NOES: Mayor Oden ABSENT: Member Pougnet ATTEST: CITY OF PALM SPRINGS, CALIFORNIA By City Clerk City Manager REVIEWED & APPROVED AS TO FORM: CITY OF PALM SPRINGS ' ASSESSMENT DISTRICT NO. 162 a Cam" PETITION OF PROPERTY OWNERS We,the undersigned, being owners of property within the area of a proposed assessment district to be established under the Municipal Improvement Act Of 1913,Division 12 (Section 10000, et seq.)of the Streets and Highways Code of the State of California(the"Act"), do hereby petition the City Council of the City of Palm Springs(the"City")to forthwith commence and carry through to completion under the provisions of said Act,all proceedings for the formation of a Special Assessment District as hereinafter described and for the acquisition of the hereinafter mentioned improvements within the City of Palm Springs and the County of Riverside, State of California. The area within the District,which we hereby request the City Council to form as a Special Assessment District, as hereinabove mentioned, is shown on a map attached hereto as Exhibit "A" entitled "Map Of Proposed Assessment District No. 162." The improvements wlrich we hereby request to be acquired for the benefit of the property within the above mentioned proposed assessment district are street, sewer,water, and public art. The estimated acquisition cost of the improvements to be financed from Assessment District No. 162 is One Million Three Hundred Thousand and 00/100 Dollars ($1,300,000.00), exclusive of formation and financing costs. We, and each of us,hereby request said assessment proceedings and the acquisition of the improvements, and do hereby waive and request the District to dispense with any and all proceedings and all limitations under the Special Assessment Investigation,Limitation And Majority Protest Act Of 1931,Division 4 (Section 2800, et seq.)of the Streets and Highways Code of the State of California. This petition is filed with you under and pursuant to the provisions of Section 2804 of the Streets and Highways Code of the State of California,as amended, a part of the Special Assessment Investigation, Limitation And Majority Protest Act Of 1931. The petition may be filed in counterpart or may be joined with other petition for a similar work. A-1 D OCSOC V 95272v 1\24547.0000 LANDOWNER LAND-TAX PARCEL DATE SIGNATURE AND ADDRESS NO. &ACREAGE OF SIGNING Zone 1: Palm Spring Wd`exn Ho es V, LLC, A Califo a limited It co ny 513-120-056 5.48 Acres B 513-141-012 0.79 Acres � zed ntative 12/11/03 J c/o Ironwood Homes 74-140 El Pasco, Suite 4 PMB 520 Palm Desert, CA 92260 Zone 2: Palm Springs Mod rn Homee fP, LLC, 508-100-002 1.27 Acres A California imited liab" ebul 508-100-003 1.27 Acres 9 508-100-009 1.06 Acres By: .®` �/� r 508-100-010 1.06 Acres us. �gha Aut etze e res, tahve 12/11/03 c/o Ironwood Homes 74-140 Ei Pasco, Suite 4 PMB 520 Palm Desert, CA 92260 A-2 DOCSOCV 95272v)@4547.0000 If the proposed improvements as they relate to any parcel of property are to be constricted pursuant to a contract entered into or proposed to be entered into between the developer and the City or County pursuant to Section 66462 of the Government Code(subdivision of land)the following signatures must be obtained for that property: DEED OF TRUST HOLDERS LAND-TAX PARCEL DATE SIGNATURE AND ADDRESS NO. &ACREAGE OF SIGNING Zone 1: PFF Bank&Trust a California corporation 513-120-056 5.48 Acres By: 513-141-012 0.79 Acres Sylvia Faber, Vice President 9467 Milliken Avenue Rancho Cucamonga, CA 91730 Zone 2: Pacific Western National Bank 508-100-002 1.27 Acres 508-100-003 1.27 Acres 508-100-009 1.06 Acres By;� �; _ / 508-100-010 1.06 Acres David Dangwillo 7 Vice President \ - 601 E.Tahquitz Canyon Way Palm Springs,CA 92262 A-3 D00500995272vD24547.0000 If the proposed improvements as they relate to any parcel of property are to be constricted pursuant to a contract entered into or proposed to be entered into between the developer and the City or County pursuant to Section 66462 of the Government Code (subdivision of land) the following signatures must be obtained for that property: DEED OF TRUST HOLDERS LAND-TAX PARCEL DATE SIGNATURE AND ADDRESS NO. & ACREAGE OF SIGNING Zone 1: PFF Bank &Trust a California coo°goration 513-120-056 5.48 Acres By: 4GL _ )' � 513-141-012 0.79 Acres Sylyi Faber, Vic President-, y 1ce 9467 Milliken Avenue Rancho Cucamonga, CA 91730 Zone 2: Pacific Western National Bank 508-100-002 1.27 Acres 508-100-003 1.27 Acres 508-100-009 1.06 Acres By: 508-100-010 1.06 Acres David Dangwillo Vice President 601 E. Tahquitz Canyon Way Palm Springs, CA 92262 A-3 DOCSOCA9952720 A24547 0000 I i� I 'nlll I f IPIlgiiiYlV LJ LJ I L—i LJ L_1 L—.j L—_t 1 L—j L-1 L--A L —t L_j L— _1 �-_—J l—Y —i L� ASSESSMENT DIAGRAM 2 OF 2 ASSESSMENT DISTRICT NO, 162 ( 77E VLLAS AND 46 @ BAR/STO ) CITY OF PALM SPRNGS COUNTY OF RIVERSD& STATE OF CALFORNIA ZONE c� TRACT N7. 30941 f -for 4s 4 AMES N89-44e0£ 32929 ARENAS ROAD nsrwcr mmvouer TNIONIR G N WAY SITE Tfjj< BMISTO Ron gar �ff. w r roz-0om me-1ma47a aMON ROM F 7 F N Pir VICINm w NTS N99.40O9£ 32939' A L 9 E 9 i B A PIS TO R 0 A D NOT ro S� tt}�'�TIA ON PKf£1 OF LNL FOR NR S UN B]lIINffi!F RE w LOTS FM DETAILS 4Y.ANI1U THE LY6/tL 0➢EiBllY&6 l➢i5 IX1 P/lY}1S f6Fli Ta 1!E PGMY A Sop�1U C i .ls£n^api9 INP'FW FEVI.YEW 2�-20]I. —OC$G W.O. 03 fENfLfD TN6_OAT ff <AT ilE!IXP fF ASSESSMENT DIAGRAM u cif.m FFAC Ii,1�OTSTra r$w 11E LFGES FSCI�OF THE 00 ASSESSAASVT DISTRICT NO. 162 PE�IN TIE uo M OF HMe SIIE STATE OF LI O*UA. ZONE 1 7W VLLAS AND 48 @ BARISTO ) G.V1Y L.�2 H1VQ61IE WJN,T A:S�IIQSM-tETllIllEH CITY OF PALM SPRAW COIANTY OF RIVERSDF, STATE OF CALFORAVA By FERRY TRACT NO. 29077 +J-LOTS 5.14 A6 LOT AsvT. A_FN LOT Asvvr. wv F111]I N hE OFICE OF TFE 9HIiIME!@ft OF 3TiEEf3 OF 37 001-CIXIi> 51}f4fbf]-1 1 001-00al 5C-120Q6-3 11E cm OF P"3FAOG THLi_DAY OF EOJ4. 0]1bPT39 5f3-]41-OM 2 COIF 513-12(FO.B-4 ST W300039 513-141-OM 3 WSillli 513-130-06T4 40 001- 513-141- 3 4 001M 5]}12J-Cb1-5 SAfEiIIIIF]h�R W Sf{E£f5.cm P.LLH 3F1TYS. 41 001-00 41 513-141- i-4 5 W1l 519-1Wy@-6 SUTE 6 GLff6NU ffi W1�342 Sf}f4f-L@-5 fi WS-000S 513-120-063-] 43 WSb%143 51 141-0°3-6 ] 001-0007 51}I2 -6 M W1^0.tl44 513-141i24-] B WS�lf.Y6 AS W1-0J045 51 141b 9 wl{ 5f3-fN U 46 W1M3. 16 5]314lZS SO WfN10 513-1 7-1 M'A5 WAS l£VFcfl BY THE cm CCINCIl OF 11E Cm OF 4] W1b 5] 141- -0 11 001-WS3 513-f1-069-2 PALM 3F➢0Tv w TfE LOTS.P7QE5,IJO PIH}1S ff LI![I`HIM ]2 W1�f2 5131 70{ 3 w THs Afi5E�9lT oLOTS.M..—My of .2IXM T A H O U I T Z C A N Y O N W A Y u w= '13-'p-0]o-3 SAID AS�SSETlT DIAD W AM TIE AS44ENT F F4£f1E L z 00.0 51S-2 ]f-4 A'THE 071E w THE BIP3IINILTllFSiT w STREETS w TE_My 16 15 Wf-W15 5f3-1N0]2-5 ff 2W4'f6II!]iE TS W➢E TO T E A�F59Ef1T RAl- N 45'53'06' E N B351'43'E 364.OW 17 WIM1J 51b120-014-�J ]N TE OFFICE w THE 9l£91NILTI£Ni OF SIRET3 Fw 23.]5' f9 W1-0013 5f3-13Y0]5-B T E EUC1 AN]NI W FANi AS£S9ENT LEVTL AGAT5T EI61 PN f9 W 5Lt12}0]6-9 a L.rD SrrnM w nE Ass;ssvT oIAwN 20 W. 513-1211-OTIb 21 WI-O021 513-MTF1 FIlID TI TE RFT£w THE Cm CE OF TE CITY OF PI 2 23 W1b023OOIZE 513-f20-09J-2 SPHTSS STALE OF CALffWNIA.7FII3_OAY OF 2Ud Dygrgf(]J' 3 1 24 W1Q+24 513-f20�1-3 gDUARYXI- 25 W]-Wa 51i-120-W2-1 25 ool J 5]3-]26[di-5 CITY 0.EA(W TE CITY OF I"STTSE STATE CE CALIFtlNU 0 001 ' ] 513-120�4i ery W 301b 513-120 7 3 e3 mi. 519-f2t-OeG-B ry1A 31 001-0030 51312Tw]J 31 001-0 1 5f3-� �p -b 32 W1� 513-SN l w¢ h p 34 001 3 5f3-]20 1-2 o yh SITE 3p TAHOUIU CANTON WAY 5 w OO= 5f3faib2-3 `' 15 19 20 2A � Wfbo£ 5f3-faro-as3-4 a ARENAS ROAD A N 6951'06' E 170.23' o z z p 16 23 39 I6T0 R0 {qo 0 6 f] 16 21 22 ciww ] Z y� fA 37 30 o m RAMON ROAD .�. J 40 0q" 27 29 33 34 r43VICINIT✓ W 6 f3 26 29 32 35 AS A2NTS010 25 30 3f 36 AT A6NOT TO32 ff AAA LL S EEE R T A. TH5 A55@ENF OIAG141 Ni£CRY 9tY15 E4PI SFPNUTE LOT N 5550'00' E 66007 •1 EBB w PI]lcL FF Vt0 Tl1.IllF➢MITMN 11E B1tNA1F5 OF T£ AS£�9E}T W WCT p EFFACES CYYiFINTS 1FE LING/fU ASSOCIATES OA S Y.FwwFb Y 2W3-EW4 N1TY W.O. 03-0454 l 9!O o,✓ ' /C.c/o �- o No � %1 of �.✓ /✓o27-- �7 /��� .S7/I6�✓GGv r�//J�o/'�� ,= i9❑.T Runnel n[ All[LoG6 Res,vud /q$p 0111,W M 5A CITY OF PALM SPRINGS COUNTY OF RIVERSIDE STATE OF CALIFORNIA PRELIMINARY ENGINEER'S REPORT for ASSESSMENT DISTRICT NO. 162 I (THE VILLAS AND 48 @ BARISTO) Preliminary approval by the City Council, ' City of Palm Springs on the day of 12004. City Clerk, City of Palm Springs Final approval by the City Council City of Palm Springs on the day of 2004. City Clerk, City of Palm Springs PRELIMINARY ENGINEER'S REPORT ' FOR ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) ' CITY OF PALM SPRINGS 1 TABLE OF CONTENTS 1 Page ENGINEER'S STATEMENT ........................................................................................................ i SECTION 1 - DESCRIPTION OF WORK................................................................................. 1-1 SECTION 2 - PLANS AND SPECIFICATIONS (under separate cover) ..................................2-1 SECTION 3 - ENGINEER'S ESTIMATE OF COSTS AND EXPENSES ............................... 3-1 SECTION 4 - ASSESSMENT DIAGRAM.................................................................................4-1 SECTION 5 -ASSESSMENT.................................................................................................... 5-1 APPENDIX "A" - RESOLUTION OF INTENTION................................................................ A-1 1 APPENDIX`B" - METHOD OF ASSESSMENT APPORTIONMENT ..................................B-1 APPENDIX"C" - RIGHT-OF-WAY CERTIFICATE ..............................................................C-1 APPENDIX "D"-CERTIFICATES ......................................................................................... D-1 M1CITIESTalm Springs\03-0454\TOC doc ' AGENCY: CITY OF PALM SPRINGS PROJECT: ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) TO: CITY COUNCIL 1 PRELIMINARY ENGINEER'S REPORT PURSUANT TO THE PROVISIONS 1 OF SECTION 10350 ET SEQ. OF THE STREETS AND HIGHWAYS CODE Pursuant to the provisions of the "Municipal Improvements Act of 1913", being Division 12 of the Streets and Highways Code of the State of California and pursuant to the provisions of 1 Article XIIID to the State of California Constitution, and in accordance with the Resolution of Intention, being Resolution No. adopted by the City Council of the City of Palm Springs, Riverside County, State of California, in connection with the proceedings for Assessment District No. 162, (hereinafter referred to as the "Assessment District"), a copy of said Resolution attached hereto as Exhibit "A", I, Matthew E. Webb, P. E., authorized representative of Albert A. Webb Associates, the appointed Assessment Engineer, submit herewith the Report for the Assessment District consisting of five (5) sections and appendices as follows: SECTION 1 A general description of the proposed improvements and descriptions of all rights-of way, easements and lands to be acquired, if necessary, is set forth in the assessment report, and made a part hereof. SECTION 2 Plans and specifications for the completed and proposed to be constructed improvements are filed herewith and made a part hereof. Said plans and specifications are on file in the Office of the City Clerk, City of Palm Springs. i-I m9cmes\palm springs\03-0454\engrpt.doc Albert A. Webb Associates eSECTION 3 An estimate of the cost of the completed and proposed improvements, including 1 incidental costs and expenses in connection therewith, is as set forth on the lists thereof attached hereto and on file in the Office of the City Clerk, City of Palm Springs. SECTION 4 A diagram showing the Assessment District, the boundaries and the dimensions of the subdivisions of land within said Assessment District, as the same existed at 1 the time of the passage of the Resolution of Intention, is filed herewith and made a part hereof, and part of the assessment. SECTION 5 A proposed assessment of the total amount of the costs and expenses of the completed and proposed improvements upon the several subdivisions of land within the Assessment District, in proportion to the estimated direct and special 1 benefits to be received by such subdivisions from said improvements, is set forth upon the assessment roll filed herewith and made a part hereof. APPENDICES A. The Resolution of Intention is marked Appendix "A", which is attached hereto, referenced, and so incorporated. B. The Method of Assessment Apportionment is as set forth in Appendix "B", ' which is attached hereto, referenced, and so incorporated. C. The Right-of-Way Certificate is marked Appendix "C", which is attached hereto, referenced, and so incorporated. D. The Certificates are marked as Appendix "D", which is attached hereto, referenced, and so incorporated. i-2 m:\cities\palm springs\03-0454\engrpt.doc Albert A. Webb Associates 1 ' Dated this g day of _5 U_2 �i , 2004 ' �— Respectfully submitted, ALBERT A. WEBB ASSOCIATES QROFESSlpl,< W Z MATTHEW E. WEBB, P. E. NO. 37385 m a No. 37385 A ASSESSMENT ENGINEER EXP. 6-30-04 ASSESSMENT DISTRICT NO. 162 �r9Tf�P CAL1f����P (THE VILLAS AND 48 @ BARISTO) 1 CITY OF PALM SPRINGS COUNTY OF RIVERSIDE STATE OF CALIFORNIA I i-3 m:\onjes\paim spungs\03-0454\enerPc doo Albert A. Webb Associates f f f PRELIMINARY ENGINEER'S REPORT ' SECTION 1 f DESCRIPTION OF WORK f ASSESSMENT DISTRICT NO. 162 f (THE VILLAS AND 48 @ BARISTO) f CITY OF PALM SPRINGS f f f f f f f f 1 1 SECTION 1 DESCRIPTION OF WORK ' ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS The public improvements proposed to be installed, constructed, and financed by Assessment District No. 162 (The Villas and 48 @ Baristo)* generally consist of street improvements, sewer and water improvements, drainage improvement, water and sewer facility fees, and more specifically described as follows: ZONE 1 — "THE VILLAS" TRACT NO. 29077 (47 RESIDENTIAL LOTS) ' Plans and Specifications The cost of approved plans for the improvements to be acquired. Streets Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, all interior public streets. ' Sewer Sewer improvements including adjusting existing manholes to grade and connection to existing ' sewer main on Tahquitz Canyon Way. Water Water improvements including water mains, water service lines, and fire hydrants, together with appurtenances and appurtenant work, all in the interior public rights-of-way to serve each residential lot. ' 'Refer to attached Exhibit"A" for Location Map. 1-1 MACITF'S\Palm SpnngsW-0454\Sect Ldoc Albert A. Webb Associates Drainage Drainage improvements including storm drains and catch basins, together with appurtenances and appurtenant work, on all interior public streets. ' Water and Sewer Fees Includes water facility fees for the Desert Water Agency and sewer facility fees for the City of Palm Springs. ZONE 2— "48 @ BARISTO", TRACT NO. 30941 (48 Lots) Plans and Specifications 1 The cost of approved plans for the improvements to be acquired. Streets Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, on the north side of Baristo Road adjacent to Tract 30941 and on Arenas Road at the northeast corner of Tract 30941. Sewer Sewer improvements including 8-inch diameter sewer main and 4-inch diameter sewer laterals, ' together with appurtenances and appurtenant work, all in the interior public rights-of-way to serve each residential lot. iWater Water improvements including connection to existing sewer with appurtenances and appurtenant work, on Baristo Road adjacent to Tract 30941. Water and Sewer Fees ' Includes water facility fees for the Desert Water Agency and sewer facility fees for the City of Palm Springs. l-2 WCITIESTalm SpnnpM-0454\Sect I doc Albert A. Webb Associates t ,yam g, i , ♦ �LVw.� . ..i �: l ... `.] 4�N 1 b.. •�`. Y ti 4 2. A fur or 10 t1 • W � FF ~l'.rx��.1 ,.�,.- • '` t. S dtiY�:.. K. 'tom � ' '�, !�f r 1� }t�,, �e.t+ rv! J�cCcs' n•+.-J ,i YIA t. 3',_. `' a°..�., ;,9:Y' r. 3:S�1 �•,; a. �t _ 1� 94 rp February .ln..S .ivvl+�Slnvl�_'L4ti'.7"',r _. 7� �'` • .. , . I -®- 4: Baristo I . : . . DISTRICTASSESSMENT r '-. •~►S ��1`�Ts/�►". _I•�'... ,"`�i w-r r �..-i,`1`►•i•.fit�.1-.•.. 1.�' - i >.' ..N Y, .G'�i.�}•!• ,� i. q • . . '�- -+r '�a•• i � . j"•i!'•jrya� .'• � ¢ _.ram ! - •ate f ��;, � ,.' � 4 ". ti •t •.:• 1 - Gtji C .., • VA SMIE 1 - e F.t / 75.4y,•. µ '�w' .1 .�4 M• 1.1 .M+�Mt�� '•' •r. � - ���.'. , �IW-'� µ+.nr- �C" - �� ,.! + � • ,y '�• �(,. its ! Fz. . h. Source: AirPhoto USA N TT 30941 February 2002 W+E i ne Villas A L B E R T A WEBB S Zone 1 CITE OF PALM SPRINGS A S S C C I A T E S 0 100 200 400 ASSESSMENT DISTRICT 162 .Nciv .— coNsu[i — O Feet Exhibit"A" ! 1 PRELIMINARY ■ ENGINEER'S REPORT SECTION 2 1 PLANS AND SPECIFICATIONS 1 (Under Separate Cover) ! ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) 1 CITY OF PALM SPRINGS 1 1 1 1 1 ! 1 1 i i PRELIMINARY i ENGINEER'S REPORT i SECTION 3 i ESTIMATE OF COSTS AND EXPENSES ASSESSMENT DISTRICT NO. 162 1 (THE VILLAS AND 48 (&, BARISTO) i CITY OF PALM SPRINGS i i 1 r 1 i i 1 1 1 SECTION 3 ENGINEER'S ESTIMATE OF COSTS AND EXPENSES ASSESSMENT DISTRICT NO.162 (TIRE VILLAS AND 48 P BARISTO) CITY OF PALM SPRINGS Zama 47 Lots 2ione2 48 Lots Total 95 Lots _ The Villas 48 @ Batista Total Estimated Costs Trac129077 Tract30941 Cast and Expenses Costs and Expenses Cost and Expenses Descririam Prelim nary Confirmed Descdot an Prclamnary Confirmed Descrvtirn Predmannov Confirmed 1. CONSTRUCTION COSTS L CONSTRUCTION COSTS I. CONSTRUCTION COSTS A Ccastmctio A C..sauction A.Construction Street Construction 5393,680 Street Construction $25,494 Street Cammindan $419,174 Water Construction 36,025 Water Conmwcticn 13,593 Water Construction 49,618 Sewercmeciastme 7,600 Sewer Construction 14,250 Sewer Cmes[rucho. 21,850 Dramage Construction 75,000 Drainage Construction 0 Drainage Constructmn 95,W0 Subtotal Construction Costs 5512,305 Subtotal Coustmctioo Costs $53,337 Subtotal Construction Costs $565,642 Construction Cost Contingencies 10 0 51,231 Construction Cost Contingencies 107, 5,334 Covatruction Cost Contingencies 1090 56,564 Subtotal Construction Costs $563,536 Subtotal Construction Casa $58,671 Subtotal Construction Costs $622206 B Improvement Fees B firms vement Fees B Improvement Fees Water Frontage Fees $5,500 Water Frontage Fees $7,243 Water Meter Fees $12.743 Water Maness k Backflow Preventors $46 820 Water Meters&Breslow Prcventnrs $29,535 Water Meters&Backdow Presenters $76,355 Sewer Connection Fees 113,176 Sewer Connector.Fees 115584 Sewer C...armen Fees 228,760 Drainage Fees 45,219 Dramage Fees 33,680 Drainage Fees 78,999 Subtotal Improvement Fees 5210,715 Sakurai Improvement Fees $186,042 Subtotal lmpcivement Fees $396,757 TOTAL CONSTRUCTION COSTS $774,251 TOTAL CONSTRUCTION COSTS $244,713 TOTAL CONSTRUCTION COSTS $1,018,963 II.INCIDENTAL EXPENSES H.INCIDENTAL EXPENSES ❑.INCIDENTAL EXPENSES -� A. Engineering,Construction Costs A Engineering,Construction Cosa A. E.g tin,,Construction Costs &Facility Fees &Facility Fees &Facility Fccs Inspection $11271 Inspection $1,173 Inspection $12,444 Testing 5,635 Tesang 587 Testing 6,222 Contract Administration 15,197 Contract Administration 4,903 Contract Administration 20,000 Plan Check 11,271 Plan Check 1,173 Plan Check 12,444 Design Engineering 22,541 Design Engtneen., 2,347 Design Engineer., 24,888 Surveying and Staking 12,541 Surveying and Slaking 2,347 Surveying and Staking 24,889 Sub Total Incidental Expenses of Items A $88,456 Sub Total Incidental Expenses of Items A $12,430 Stib-Total Incidental Expenses of Items A 100,886 ki 107 Incidental Contingencies of Item A 8,846 1090 Incidental Connngennes of Item A 1243 10 o Incidental Contingencies of Item A 10,089 Total Incidental Expenses Item A 197,302 Total R.cideaml Expenses fiem A $13.673 Total Incidental Expenses Item A $110,975 B Procedural and Formation Costs B Procedural and Fomiatm.Costs B. Procedural and Format on Coat, City Formation Expenses 59,895 City Formatton Expenses $10,105 City Formation Expenses $4,000 City Legal Expense 1,919 City Legal Expense 2,021 City Legal Expense 0 Trustee Fees 4,947 Trustee Fees 5,053 Trustee Fees 6,000 Priming(OFfieml Statement,and Advertising) 7.421 Printing(Official Statement.and Advertam,) 7,579 Printing(Official Statement,and Advertising) 13,000 ir I, AlbebA Webb Assrnales F M 103-0454ISect3Prel Page 1 cif± )O/04 L: SECTION 3 _ ENGINFER'S ESTIMATE OF COSTS AND EXPENSES ASSESSMENT DISTRICT NO.162 - (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS Zone 47 Lots Zone 48 Lots Total 95 Lots The Villas 48 @ Burble Total Estimated Costs Tract 29077 Tract 30941 - Cost and Expenses Costs and Expenses Cost and Expenses Descnotem Prebm enry Confirmed DroOnfiam Palarrumnv Confirmed Descnot on Prehmmary Confirmed - Appraisal 3,711 Appraisal 3,789 Appraisal 10,150 Punctual Advisor 12,368 Financial Advisor 12,632 Financial Advisor 21,000 Bond Counsel 15,932 Bond Counsel 16,168 Bond Counsel 26,000 Disclosure Counsel 7,421 Disclosure Counsel 7,579 Disclosure Counsel 10,000 Absorpnon Study 3,711 Absorp0on Study 3,789 Absorption Study 12,750 Assessment Engineer 14,842 Assessment Ea,beer 15,158 Assessment Enemeer 25,000 Sub TotalIncidental Expenses of Items B $82,127 Sub-Toml Incidental Expenses of Items B $83,873 Sub-Toml Incidental Expenses of❑ems B $137,900 Incidenml Cumm,nmes of Item B 8,21E Incidental Contmpbries of Item B 8.387 Incidental Contingencies ofltem B 2,6W Total Incidental Expenses Item B $90,340 Total Incidental Expenses Item $92,260 Total Incidental Expenses Item B $140,5M 'Note 10%Pmhmmary&57.Canfirmed TOTAL INCIDENTALS COSTS $187,642 TOTAL INCIDENTALS COSTS $105,933 TOTAL INCIDENTALS COSTS $2SU475 ID.CONTRIBUTION BY PROPERTY OWNER $182,585 IIL CONTRIBUTION BY PROPERTY OWNER $17,434 III.CONTRIBUTION BY PROPERTY OWNER $200,019 IV.BOND ISSUANCE COSTS W.BOND ISSUANCE COSTS W.BOND ISSUANCE COSTS A.C,rEh ed lmerest 549,390 A. Capnabzed interest $15,610 A Capualrzed lmed,st $65,000 B. Bond Reserve $83,583 B. Bond Reserve $26,417 B. Bond Reserve 110,000 C Bond Discount $27,719 C. Band Discount $8,761 C. Bond Discount 36,480 TOTAL BOND ISSUANCE COSTS $160,692 TOTAL BOND ISSUANCE COSTS $30,788 TOTAL BOND ISSUANCE COSTS $211,480 RECAPITULATION RECAPITULATION RECAPITULATION L CONSTRUCTION COSTS 1. CONSTRUCTION COSTS L CONSTRUMONCOSTS AND CONTINGENCIES $774,251 AND CONTINGENCIES $244,713 .AND CONTINGENCIES $11018,964 I INCIDENTALEXPENSES 187,642 11. INCIDENTALEXPENSES 103,933 IL INCIDENTAL EXPENSES $293,575 III. BOND ISSUANCE COSTS 160,692 III. BOND ISSUANCE COSTS 50,788 B. BOND ISSUANCE COSTS $211,480 TOTAL NET PROJECT COSTS $1,122,385 TOTAL NET PROJECT COSTS $401,434 TOTAL NET PROJECT COSTS $1,524,019 IV LESS CONTRIBUTION BY IV LESS CONTRIBUTION BY IV. LESS CONTRIBUTION BY PROPERTY OWNER 182,585 PROPERTY OWNER 17,434 PROPERTY OWNER 200,019 TOTAL AMOUNT TO ASSESSMENT $940,090 TOTAL AMOUNT TO ASSESSMENT $384,000 TOTAL AMOUNT TO ASSESSMENT $1}24,000 Per Lot Assessment $20,000 Per Unit Assessment $8,000 - V PLUS ANNUAL ASSESSMENT PER Not mcxcced 3.00% SECTION 5,PARAGRAPH 5,PAGE 5-3 of bonds issued ff� M 103-0454I8ect3Prel Pa6e'-oft AlbertA Webb Associates DBCm r E` i 1 1 PRELIMINARY i ENGINEER'S REPORT i SECTION 4 ASSESSMENT DIAGRAM i i ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) i CITY OF PALM SPRINGS i i i 1 i i 1 1 i i fEC0.'OFl➢lHs_ Wr OF .SON AT T£HOUR OF ASSESSMENT DIAGRAM 2 D O o«— TN MIT—P"CT NARB ASSESSMENT DISTRICT NO. 162 Yll tlMlNm FACILnIFS 05iPIn$DJ IA �mE T TI£C0.MIY FEWFEFSI R'T!£c0.ARY OF FIV66mE StATF OF CALIFIX#,L1. ZONE 1 TPE VILLAS AND 48 @ BARISTO 1 CITY OF PALM SPRAWS, COUNTY OF RIVERSVE, STATE OF CALIFORNIA OT: �MMY TRACT NO. 29077 47-LOTS 5.14 AG LOT usv. AFN LOT Am r. Aa FILED IN T£OFFII£OF 7TE 93 DTD UDTT OF SREEfS OF 37 001-00OV 513-]41b1J-1 1 001­0001 5f3-120-059-3 TIE CITY OF PALK 941IW'3 THIS—DAY OF—.2W4. 39 W1-0 . 513-141-01 2 2 WSJ- 513-120-63t4 39 WS-OW`2 513]4v-0]S-3 3 0010.3 513-121-6W-4 40 W1-0J040 5f3-14i- 3 4 ON 5f3120-CGS 9.FFAINIEHENI OF SREtl9,CITY CF PALM ERINOS 41 001-0 1 51 141b 1-4 5 W]�.(Ci 5f3-f20-062-6 STATE OF G 70 A 42 00193042 513-]Av-O22-5 6 W16A'3 51 }>20- 7 43 WS-0 S 513-]A1-023-6 J W1Q0007 513-12tYW4� 44 W]-W'JAA 5]}]A1-02A-J B ON. 5f3-� 45 WIbJJ45 513-]41-025-8 9 WSKCP3 5]}f2CY0 46 CO1-CWA6 513-]41-0 ]O W1C0f0 513-]20-W7-1 AN ASSE43FlR WAS L m By h£CITY W.1 OF TIE CITY LF 47 W1-00N7 51 141-02)-O 11 DO=, 51}121Fffi9-2 ,U SRIINGS ON ITS LOTS,PIECES.ANI I..OF lAlp 9A71M I2 001Q0 12 513-120.-0F6-3 ON THIS ASSESSMENT DIA6RAN ON TIE_DAY aF SON T A l-1 O U I T Z CANYON WAY s W1-O6s 513-�20-07o-3 SA Av45S Qi1 oU[3UN ANI TIE AS^£54pJT RY,.L WE{E A=CR'4� fA WS-0]14 sf3-f2R-0Jv-4 IN TIE 6FICE 6 iTE SIP INDENLENT OF STfEFfS ON INS_0. 5 CO1M15 513-120-07n OF 2004 FEFEfQi£ IS MADE TO TE.L'.4S44II F 16 O]1�15 51}13FOT.E6 FEf11;;L'-D TN TIE O I.OF lIE 9FFIIWIESIDR OF SRFET3 FOR N 4553'O6" E N 8551'43" E 364.08' 17 O]1-N1J 513-120-p74-7 T1E E%ACT UVJ4T OF Ellll SSc54ENI LEvm ANIST EAW PATi?1 23.75' 19 001-W1B 513-12tr a ff l/JII SIOM ON TE ASSF.9O41 0Vl3++Ar m W1­D019 5T` 1X 76-3 SO 001 C20 513-120 n0 o 21 001i021 513-]24070-1 FTLFII IN TE OF HIE OF TIE CM 6 6 T1E CM OF PALM 22 W1CW'2 513-121FOT}2 3Am STATE OF VLS6Nu THIS DAY OF_.2YgJ 3 2 f 23 ON. 5f3-f20iY9}2 DL4IRILT 24 W1Q 4 513-1'AWS-3 BODNDIk1' 25 COl 514120.W2-4 cm 6IIit OF T1E OTT,OF PI1M 4PIN>5 STATE OF CALIFFRIL 2b C01-WA'i 6LT120-093i 2l W1-0Y. ) 513-120-CB4-6 �h 001l02" 513-120-�7 wl� 513-� ry 3] W1-CVJO 513-f2tr09J-9 4, 31 00S-CN1 5f3-L 0 3 h 32 W1b032 5�121 l ry o 33 001M 5]3-1 N1-2 O]15031 51Tf2>091-2 5 ip ye W]a W1-CP35 513-120 SITE 4 TAHOUTR CANYON WAY 2 15 19 20 24 3+ -anl6 f3-f2o-os-4 ARENAS ROAD ¢ 4 Ty Q N 8951'08" E 179.23' jO ZlF = O O 5 23 Fp III a J a ¢ S6 ARI31O ROA� o a 17 16 21 22 39 rc i fi 14 37 3fi "I m Or 40 io � RAMON RDAO .-. 27 26 33 34 43 VICINITY MAP 3 13 26 29 32 35 41 42 3 NIS 3 X 9 M o f0 25 30 31 36 f4T741 rv0T To scuE 2 45 11 ND `A`L B�E R T A THIS ASSE59fl1T OIAGDAN COR EMY SNNS E QH S' TE LOT ASS♦• �Y Win D= DFTT T � N 8550'00" E 690.OJ' S 0 C II AA TT E S ASS65IX1S MAPS FOR FISCAL YEAR 2Wi-2W4. W.O. 03-0454 IGIlIk III I ll , ASSESSMENT DIAGRAM 2 OF 2 ASSESSMENT DISTRICT NO. 162 ( TIE VILLAS AND 48 @ BAR/STO CITY OF PALM SPRIVGS, COUNTY OF RIVERSME, STATE OF CALFORM4 ZONE 2 1 TRACT NO. 30941 e -LOT ISM/At N89-4420'E 3 929 ARENAS ROAD mvrrercr mnxn�xr rulounz axrox wnr SITE 3 axlsro ROM � LOT Yd 7 W2 l SN-1W 7-7 RuloN rvoAn 7 F IN $ VICINITY MAP NTS N N99'40V9E 32 19' �A L 9 E R T A, rNs assort our,9x�anecrly=roNs e4w:FP4MiE Inr B A R I S T O R O A D r�'EBB— o ea rt o�is oa rF.wms°ET�RFrm�''ToO'�pB rvoT ro s A S S 0 C I A T E S A SSCPS!V�'FM FI:FIL VFnA 20¢3-2004 W.O. 03-0454 1 1 PRELIMINARY 1 ENGINEER'S REPORT 1 SECTION 5 1 ASSESSMENT 1 ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS 1 r ! 1 t 1 1 r SECTION 5 ASSESSMENT ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS ' WHEREAS, on , 2004 the City Council of the City of Palm Springs, California, did, pursuant to the provisions of the "Municipal Improvement Act of 1913", being Division 12 of the Streets and Highways Code of the State of California, as amended, adopt its Resolution of Intention No. , for the construction and acquisition of certain public improvements, together with appurtenances and appurtenant work in connection therewith, in a special assessment district known and designated as: 1 ' ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) (Hereinafter referred to as the "Assessment District"); and, 1 WHEREAS, said Resolution of Intention, as required by law, did direct the appointed Assessment Engineer to make and file a "Report", consisting of the following: 1 • General description of the works of improvement to be constructed, acquired and installed; • Plans and specifications; • Cost Estimate; 1 • Assessment Diagram showing the Assessment District and the subdivisions of land contained therein; • A proposed assessment of the costs and expenses of the works of improvement levied upon the parcels and lots of land within the boundaries of the Assessment ' District; 5-1 ' MXITIESTalm spnngs\03-04e4\sea 5.aoo Albert A. Webb Associates 1 ' • A proposed maximum annual assessment to pay costs incurred by the City and not otherwise reimbursed for administration and collection of assessments or from administration or registration of any associated bonds and reserve or other related ' funds. For particulars, reference is made to the said Resolution of Intention. NOW, THEREFORE, I, Matthew E. Webb, P. E., authorized representative of Albert A. Webb Associates, the appointed ENGINEER OF WORK, pursuant to the "Municipal Improvement Act ' of 1913", do hereby submit the following: 1. Pursuant to the provisions of law and the Resolution of Intention, have assessed the costs and expenses of the works of improvement to be constructed or acquired in the Assessment District upon the parcels of land in the Assessment District benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said ' parcels. For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a reduced copy of which is included herein. 1 2. As required by law, an Assessment Diagram is filed herewith and made a part hereof showing the Assessment District, as well as the boundaries and dimensions of the respective parcels and subdivisions of land within said District as the same existed at the time of the passage of said Resolution of Intention, each subdivision of land or parcels or ' lots respectively have been given a separate number upon said Diagram and in the Assessment Roll contained herein. 3. The separate numbers given the subdivisions and parcels of land, as shown on the ' Assessment Diagram correspond with the numbers appearing on the Assessment Roll contained herein. 5-2 1 M\cnLEsTaim spnogs\03-0454�sect 5 doe Albert A. Webb Associates ' succeeding twelve (12) months from their date. Said bonds shall bear interest at a rate not to exceed the current legal maximum rate of 12% per annum. 5., NOTICE IS HEREBY GIVEN that, as provided for in Subdivision (f) of Section 10204 of said Code, an annual assessment, in an amount not to exceed three percent (3.00%) of the total amount of the bonds issued to represent all unpaid assessments is proposed to be ' assessed upon each of the several subdivisions of land in the district, in proportion to the amounts, respectively, of said unpaid assessments upon such subdivisions. Said annual ' assessment is to pay costs incurred by the City and not otherwise reimbursed which result from the administration and collection of assessments or from the administration or registration of any associated bonds and reserve or other related funds and shall be in addition to the fees provided for in Sections 8682 and 8682.1 of said Code. 6. By virtue of the authority contained in said "Municipal Improvement Act of 1913", and by further direction and order of the legislative body, I hereby make the following ' Assessment to cover the costs and expenses of the works of improvement for the Assessment District based on the costs and expenses as set forth below: AS PRELIMINARILY AS APPROVED 'k CONFIRMEW Estimated Costs of Construction and Contingencies $1,018,964 ' Estimated Incidental Costs and Expenses $293,575 Estimated Bond Issuance Costs $211,480 Estimated Total Project Cost $1,524,019 ' Less Estimated Contribution 200 019 Total Amount to Assessment $1,324,000 For the breakdown of the costs, refer to Section 3, Engineer's Estimate of Costs and Expenses. 1 5-3 ' N1 UTIESTAm Sp q,\03-0454VSect 5do, Albert A. Webb Associates ' For particulars as to the individual assessments, True Value of the lands and improvements as defined in Section 2980 of the said Code, and of outstanding special assessments levied or ' pending, reference is made to the following Assessment Roll. Dated: 2004 ALBERT A. WEBB ASSOCIATES QROFESSI�� �iri���� N ill.• L. MATTHEW E. WEBB, P. E. NO. 37385 ' W m ASSESSMENT ENGINEER NO. 37385 A ASSESSMENT DISTRICT NO. 162 EXP. e-30-04 (THE VILLAS AND 48 @ BARISTO) rq>e of AL1Fo���P CITY OF PALM SPRINGS COUNTY OF RIVERSIDE STATE OF CALIFORNIA ' At the order of the City Council of the City of Palm Springs, the individual assessment amounts shown on the hereinafter assessment roll have been recomputed, and said recomputed amounts are listed on said roll in the column headed "Assessment as Confirmed". ' Dated: 2004 ALBERT A. WEBB ASSOCIATES 1 QRpFESSIpN MATTHEW E. WEBB, P. E. NO. 37385 rP ASSESSMENT ENGINEER Z ASSESSMENT DISTRICT NO. 162 w rn ' m NO. 37385 EXP. 6-30-04 (THE VILLAS AND 48 @ BARISTO) sr Crvt\- P CITY OF PALM SPRINGS qTe of CALiFoe�� COUNTY OF RIVERSIDE STATE OF CALIFORNIA 5-4 M\CITIESTalm Springs\03-0454\Seel 5 doc Albert A. Webb Associates w w �w w �w w� w �w w w w w w tw w wr ■w wa w P A L M S P R I N G S A D N O 1 6 2 T H E V I L L A S a 4 8 @ E A R I S T O Date: 07/08/04 10:50 am AFTER UPDATES ON =NE 28, 2004 Page: 1 A S S E S S M E N T R O L L A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSR'S PARCEL NO. ASSESSEE'S NAME h ADDRESS A.V. PARCEL LEVIRD/PENDING AS FILED AS CONFIRMED 0010001 PALM SPRINGS MODERN HOMES V $66,965 $0.00 $20,000.00 513120058-3 - ATT: ERNEST VINCENT $0 ISO E. ANDREAS --__----_-- PALM SPRINGS CA 92262 $66,965 0010002 PALM SPRINGS MODERN HOMES V $66,965 $0.00 $20,000.00 513120059-4 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010003 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120060-4 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010004 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120061-5 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010005 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120062-6 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010006 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120063-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010007 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120064-8 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010008 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120065-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010009 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120066-0 ATT: EMEST VINCENT $0 180 E. ANDRIIAS PALM SPRINGS CA 92262 $66,965 r r r �r ■r r � r r r �■ r �r � � r � ■� � P A L M S P R I N G S A D N 0 1 6 2 ( T H E V I L L A S & 4 8 O D A R I S T O ) Date: 07/08/04 10:50 am AFTER UP➢ATES ON DUNE 28, 2004 Page: 2 A S S E S S M E N T R O L L A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSR'S PARCEL NO. ASSESSEE'S NAME & ADDRESS A.V. PARCEL LEVIED/PENDING AS FILED AS CONFIRMED =====0010010------===PALM SPRINGS MODERN HOMES II-----------------$66,965------------__----$0.00 $20,000.0a 513120067-1 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010011 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120068-2 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010012 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120069-3 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010013 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120070-3 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010014 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 5131200?1-4 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010015 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120072-5 ATT: ERNEST VINCENT $0 180 E. ANDREAE -- PALM SPRINGS CA 92262 $66,965 0010016 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120073-6 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010017 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120074-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010018 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120075-8 ATT: ERNEST VINCENT $0 100 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 P A L M S P R I N G S A D N O 1 6 2 ( T H E V I L L A S & 4 8 @ H A R I S T O ) Date: 07/08/04 10:50 am AFTER UPDATES ON JUKE 28, 2004 Page: 3 A S S E S S M E N T R O L L A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSR'S PARCEL NO. ASSESSEE'S NAME & ADDRESS A.V. PARCEL LEVIED/PENDING AS FILED AS CONFIRMED _----0010019-_--==---PALM SPRINGS MODEM HOMES II $66,965_---------------_-$0 00 $20,000 00___--_________ 513120076-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010020 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120077-0 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----___---- PALM SPRINGS CA 92262 $66,965 0010021 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120098-1 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010022 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120079-2 ATT: ERNEST VINCENT $0 180 E. ANDREAS --_-------- PALM SPRINGS CA 92262 $66,965 0010023 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120080-2 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----___---- PALM SPRINGS CA 92262 $66,965 0010024 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120081-3 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010025 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120082-4 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010026 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120083-5 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010027 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 51312OG84-6 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 P A L M S P R I N G S A D N O 1 6 2 ( T H E V I L L A S & 4 8 @ E A R I S T O f Data; 07/08/04 10:50 as AFTER UPDATES ON NNE 28, 2004 Page: 4 A S S E S S M E N T R O L L A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSR'S PARCEL NO. ASSESSEE'S NAME E ADDRESS A.V. PARCEL LEVIED/PENDING AS FILED AS CONFIRMED ----_OO10028 -__-----PALM SPRINGS MODERN HOMES LL $66,965 $0.00-----__-----$20,000 00----=_ 513120085-? ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010029 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120006-8 ATT: ERNEST VINCENT $0 180 E. AN➢REAS PALM SPRINGS CA 92262 $66,965 0010030 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120087-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010031 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120088-0 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010032 PALM SPRINGS MODERN MOMS II $66,965 $0.00 $20,000.00 513120009-1 ATT: ERNEST VINCENT $0 180 E. ANDREAS - PALM SPRINGS CA 92262 $66,965 0010033 PALM SPRINGS MODERN MOMS II $66,965 $0.00 $20,000.00 513120090-1 ATT: ERNEST VINCENT $0 180 E. AN➢REAS ----------- PALM SPRINGS CA 92262 $66,965 0010034 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120091-2 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010035 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513120092-3 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010036 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $201000.00 513120093-4 ATT: ERNEST VINCENT $0 180 E. AN➢REAS ----------- PALM SPRINGS CA 92262 $66,965 P A L M S P R I N G S A D N O 1 6 2 ( T H E V I L L A S & 4 8 ® E A R I S T O ) Date: 07/08/04 10:50 am AFTER UPDATES ON SUNS 28, 2004 Page: 5 A S S E S S M E N T R O L L - A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSE'S PARCEL NO. ASSESSEE'S NAME & ADDRESS A.V. PARCEL LEVIED/PENDING AS FILED AS CONFIRMED =====001003'/--=_-=-== - =PALM SPRINGS MODERN HOMES-I2_________________$66,965----- - $0 00 -----__ ===$20,000 00-----_________ 513141017-1 ATT: ERNEST VINCENT $0 190 E. ANDREAS -- PALM SPRINGS CA 92262 $66,965 0010038 PALM SPRINGS MODERN HOMES II $66,965 $O.OD $20,000.00 513141016-2 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010039 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141019-3 ATT: ERNEST VINCENT $0 18D E. ANDREAS PALM SPRINGS CA 92262 $66,965 0013040 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141020-3 ATT: ERNEST VINCENT $0 180 E. ANDREAS -- PALM SPRINGS CA 92262 $66,965 0010041 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141021-4 ATT: ERNEST VINCENT $0 180 E. ANDREAS -- PALM SPRINGS CA 92262 $66,965 0010042 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141022-5 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010043 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141023-6 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010044 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141024-7 ATT: ERNEST VINCENT $0 160 E. ANDREAS PALM SPRINGS CA 92262 $66,965 0010045 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141025-8 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $66,965 i i i i ■! i i i i i i i i i i i i i i P A L M S P R I N G S A N O 1 6 2 ( T H E V I L L A S & 4 8 @ B A R I S T O ) Date: 07/08/04 10:50 am AFTER UPDATES ON J 26, 2004 Page: 6 A S S E S S M E N T R O L L A.V. LAND ASSESSMENT NO. A.V. IMPROVEMENTS ASSESSMENTS ASSESSMENT ASSESSMENT ASSR'S PARCEL NO. ASSESSEE'S NAME & ADDRESS A.V. PARCEL LEVIED/PENDING AS FILED AS CONFIRMED 0010046 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141026-9 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0010047 PALM SPRINGS MODERN HOMES II $66,965 $0.00 $20,000.00 513141027-0 ATT: ERNEST VINCENT $0 180 E. ANDREAS ----------- PALM SPRINGS CA 92262 $66,965 0020001 PALM SPRINGS MODERN HOMES II $1,069,603 $0.00 $384,000.00 508100041-7 ATT: ERNEST VINCENT $0 180 E. ANDREAS PALM SPRINGS CA 92262 $1,069,603 TOTAL LAND: $4,216,958 $0.00 $1,324,000 00 TOTAL IMPROVEMENT $0 ------------ TOTAL PARCEL: $4,216,958 i 1 i PRELIMINARY i ENGINEER'S REPORT 1 APPENDIX "A" RESOLUTION OF INTENTION i i ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) i CITY OF PALM SPRINGS 1 1 i 1 i i i i ' RESOLUTION NO, OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING A RESOLUTION OF INTENTION TO FORM A 1913 ACT ASSESSMENT DISTRICT, USING 1915 ACT BONDS TO MAKE ACQUISITIONS AND CERTAIN ELIGIBLE PUBLIC IMPROVEMENTS; AND TO APPROVE THE PRELIMINARY ENGINEER'S REPORT FOR"THE VILLAS"(TRACT29077) AND"48 @ BARISTO" (TRACT 39041) BY PALM SPRINGS MODERN HOMES; ASSESSMENT DISTRICT NO. 162. WHEREAS, on January 22, 1992, the City Council of the City of Palm Springs adopted Resolution No. 17774 adopting Policies and Procedures for Special District Municipal Bond Financing (the "City Policies") for certain public improvements for City and ' private development projects, under the 1911, 1913, 1915 Acts and 1972 Community Facilities District Act; and WHEREAS, on April 3, 2002, the City Council of the City of Palm Springs adopted Resolution No. 20304, which amends Resolution No. 17774, to allow municipal bond financing for single family subdivisions; and specifying a 2-percent maximum Special Tax per property, including. the general property tax; requiring a District Application Form; ' establishing a $10,000 Application Fee, for developers to pay for City staff costs for the district formation process; and approved a Disclosure Statement form to be signed by each prospective home buyer within the district to disclose all district costs and declare that a ' municipal bond would be issued which would cause an assessment to be placed on each property owner's tax bill for a period of years, including a covenant that runs with the land.in all title reports; and WHEREAS, Palm Springs Modern Homes V, LLC and Palm Springs Modern Homes II, LLC, experienced land developers (collectively, the "Developers") requested the City's consideration of the construction of"The Villas" (Tract 29077), a 47 unit single family home subdivision located at the west end of Tahquitz Canyon Way, and the construction of"48 @ Baristo"(Tract 30941), a 48 unit condominium development located on Baristo Road west of Sunrise Way, using municipal bond financing for certain eligible public improvements in accordance with the City's Policies, as amended by Resolution No. 20304; and WHEREAS, Developers have completed the required District Application Form and paid the required$10,000 Application Fee, and the District Application requests formation of an assessment district ("Assessment District 162") with a total assessment amount of $1,348,000 which is below the minimum assessment amount of$2,000,000 established by the City's Policies; and WHEREAS, the City Council considered the District Application and the Special Districts Committee's recommendations for further consideration and processing of Assessment District 162 at its June 16, 2004, meeting, and authorized an exemption of the $2,000,000 minimum assessment amount specified in Section 4(2)(C), and authorized staff to proceed with the formation of Assessment District 162 with a total assessment amount of $1,348,000; and WHEREAS, City staff have entered into a contract services agreementwith Albert A. ' Webb Associates to serve as the City's Assessment Engineer for Assessment District 162, and it has prepared a Preliminary Engineer's Report (the "Engineer's Report") for consideration of the formation of Assessment District 162. NOW, THEREFORE, BE IT RESOLVED, as follows: Resolution No. t1. Intention. The public interest, convenience and necessity require, and this City Council intends to order the making of the construction of certain public improvements, together with the acquisition of all easements, rights-of-way, and lands necessary therefor 1 described in Exhibit"A" attached hereto and made a part hereof. 2. Law Applicable. Except as herein otherwise provided for the issuance of bonds, ' all of the work shall be done as provided in the Municipal Improvement Act of 1913, Division 12 of the Streets and Highways Code of California (the "Code"). 3. Nature and Location of and Grades for Improvements. All of the work and improvements are to be constructed at the places and in the particular locations, of the forms, sizes, dimensions and materials, and at the lines, grades and elevations, as shown and delineated upon the plans, profiles and specifications to be made therefor, as hereinafter provided. There is to be excepted from the work above described any of such work already done to line and grade and marked excepted or shown not to be done on the plans, profiles and specifications. Whenever any public way is herein referred to as running 1 between two public ways, or from or to any public way, the intersections of the public ways referred to are included to the extent that work is shown on the plans to be done therein. The streets and highways are or will be more particularly shown in the records in the office of the County Recorder of the County of Riverside, State of California, and shall be shown upon the plans. For a general description of the area to be included in Assessment District No. 162 of the City of Palm Springs, reference is hereby made to a map which is on file with ' the City Clerk. 4. Change of Grade. Notice is hereby given of the fact that in many cases the work ' and improvements will bring the finished work to a grade different from that formerly existing, and that to the extent the grades are hereby changed, the work will be done to the changed grades. 5. Work on Private Property. In cases where there is any disparity in level or size between the improvements proposed to be made herein and private property and where it is more economical to eliminate such disparity by work on the private property than by ' adjustment of the work on public property, it is hereby determined that it is in the public interest and more economical to do such work on private property to eliminate such disparity. In such cases, the work on private property shall, with the written consent of the ' owner of the property, be done and the actual cost thereof may be added to the proposed assessment of the lot on which the work is to be done. 6. Official Grades. This Council does hereby adopt and establish as the official grades for the work the grades and elevations to be shown upon the plans, profiles and specifications. All such grades and elevations are to be in feet and decimals thereof with reference to the datum plane of this City. 7. Descriptions-General. The descriptions of the acquisitions and improvements and the termini of the work contained in this Resolution are general in nature. All items of work do not necessarily extend for the full length of the description thereof. The plans and profiles of the work and maps and descriptions as contained in the Engineer's Report, hereinafter directed to be made and filed, shall be controlling as to the correct and detailed description thereof. 1 & Special Benefit and Boundary Map. The contemplated acquisitions and improvements, in the opinion of this Council, are of more than local or ordinary public benefit, and the costs and expenses thereof are made chargeable upon an assessment district, the exterior boundaries of which are shown on a map thereof on file in the office of the City Clerk, to which reference is hereby made for further particulars. The map indicates by a boundary line the extent of the territory included in the proposed district and shall govern for all details as to the extent of the assessment district. 9. Filing of Boundary Map. The City Clerk is directed to file a copy of the Boundary Map with the County Recorder not later than 15 days after the adoption of the Resolution setting a time and place for a public hearing on the final Engineer's Report. 10. Engineer's Report. Albert A. Webb Associates is the Engineer for this Assessment District(the "Engineer of Work"), and the Engineer of Work is hereby directed to make and file with the City Clerk a final Engineer's Report in writing, presenting the following: (a) Maps and descriptions of the lands and easements to be acquired, if any; ' (b) Plans and specifications of the proposed improvement if the improvements are not already installed. The plans and specifications do not need to be detailed and are sufficient if they show or describe the general nature, location, and extent of the improvements. If the assessment district is divided into zones, the plans and specifications shall indicate the class and the type of improvements to be provided for each zone. The plans or specifications may be prepared as separate ' documents, or either or both may be incorporated in the Engineer's Report as a combined document. (c) A general description of works or appliances already installed and any other property necessary or convenient for the operation of the improvements, if the works, appliances, or property are to be acquired as part of the improvements. 1 (d) An estimate of the cost of the improvements and of the cost of lands, rights-of-way, easements, and incidental expenses in connection with the improvements, including any cost of registering bonds. r (e) A diagram showing, as they existed at the time of the passage of this Resolution, all of the following: ' (1) The exterior boundaries of the assessment district. (2) The boundaries of any zones within the district. (3) The lines and dimensions of each parcel of land within the district. ' Each subdivision, shall be given a separate number upon the diagram. The diagram may refer to the county assessor's maps for a detailed description of the ' lines and dimensions of any parcels, in which case those maps shall govern for all details concerning the lines and dimensions of the parcels. (f) A proposed assessment of the total amount of the cost and expenses of the proposed improvement upon the several subdivisions of land in the district in proportion to the estimated benefits to be received by each subdivision, respectively, ' from the improvement. In the case of an assessment for installation of planned local drainage facilities which are financed, in whole or in part, pursuant to Section 66483 of the California Government Code, the assessment levied against each parcel of r subdivided land may be levied on the basis of the proportionate storm water runoff from each parcel. The assessment shall refer to the subdivisions by their respective numbers as assigned pursuant to subdivision (e). r (g) A proposed maximum annual assessment upon each of the several subdivisions of land in the district to pay costs incurred by this City and not otherwise reimbursed which result from the administration and collection of assessments or i from the administration or registration of any associated bonds and reserve or other related funds. r (h) Included in the incidental expenses to be assessed against properties located within Assessment District No. 162 shall be the following: r (i) A special reserve fund for the bonds to be issued (as set forth in Section 11 below), which fund is to be established pursuant to Part 16 of Division 10 of the Code, Sections 8880 et sue., in an amount not to exceed ten percent (10%) of the proceeds of said bonds. r (ii) Capitalized interest on said bonds for a period of not to exceed two years from their date of issue. r (iii) Initial fees of a trustee for said bonds to be selected by the Director of Finance of the City. ' When any portion or percentage of the costs and expenses of the acquisitions and improvements is to be paid from sources other than assessments, the amount of such portion or percentage shall first be deducted from the total estimated cost and expenses of ' the acquisitions and improvements, and the assessment shall include only the remainderof the estimated cost and expenses. r 11. Issuance of Bonds. Serial bonds or term bonds, or both, (the"Bonds") bearing interest at a rate not to exceed twelve percent(12%) per annum shall be issued to represent each assessment remaining unpaid for thirty (30) days after the date of recordation of the r Notice of Assessment. The last installment of the bonds shall mature a maximum of twenty five (25)years from the second day of September next succeeding twelve (12) months from their date. The bonds are as authorized under the Code, and are to be issued pursuant to ' and as provided in the Improvement Bond Act of 1915, Division 10 of the Code. The principal amount of bonds maturing, or subject to mandatory redemption from sinking fund installments in the case of term bonds, each year shall be such that the amount of principal maturing each year plus the amount of interest payable in that year will be an aggregate ' amount that is substantially equal each year, except for the amounts becoming due on the first series of the bonds of any division which shall be adjusted to reflect the amounts of interest earned from the date of the bonds to the date when the first interest is payable on ' such bonds. The bonds may be issued in divisions as permitted by Section 8650.1 of the Code. r 12. No Obligation to Cure Deficiencies. In the event of any deficiency in the bond redemption fund to be established hereafter in these proceedings, the District will not be obligated to advance available funds from the District treasury to cure any such deficiency. 1 r ' 13. Use of Surplus. If any excess shall be realized from the assessment it shall be used, in such amounts as this Council may determine, in accordance with the provisions of the Code, for one or more of the following purposes: ' (a) Transfer to the general fund of this City, provided that the amount of any such transfer shall not exceed the lesser of $1,000 or 5% of the total amount expended from the improvement fund; (b) Asa credit upon the assessment and any supplemental assessment or for the redemption of bonds, or both; or (c) For the maintenance of the improvements. 14. Contact Person. Thomas M. Kanarr, Director of Finance and Treasurer of the City, is hereby designated as the person to answer inquiries regarding any protest proceedings to be had herein, and may be contacted during regular office hours at 3200 E. ' Tahquitz Canyon Way, Palm Springs, CA 92262, or by calling telephone number (760) 323- 8221. 15. Contracts with Others. To the extent that any of the work, rights, ' improvements and acquisitions indicated in the Engineer's Report, to be made as provided herein, are shown to be connected to the facilities, works or systems of, or are to be owned, managed and controlled by, any public agency other than this City, or of any public utility, it is the intention of this Council to enter into an agreement with such public agency or public utility pursuant to Chapter 2 (commencing with Section 10100) of the Code, which agreement may provide for, among other matters, the ownership, operation and maintenance by such agency or utility of the works, rights, improvements and acquisitions, and may provide for the installation of all or a portion of such improvements by the agency or utility and for the providing of service to the properties in the area benefiting from the work, 1 rights, improvements and acquisitions by such agency or utility in accordance with its rates, rules and regulations, and that such agreement shall become effective after proceedings have been taken for the levy of the assessments and sale of bonds and funds are available to carry out the terms of any such agreement. 16. Refunding of Bonds. The bonds may be refunded pursuant to the provisions of Division 11.5 of the Code upon the determination of the Council of the City that the public interest or necessity requires such refunding. Such refunding may be undertaken by the Council when, in its opinion, lower prevailing interest rates may allow reduction in amount of the installments of principal and interest upon the assessments given to owners of property 1 assessed for the works herein described. The refunding bonds shall bear interest at a rate not to exceed that which is stated in the resolution of the Council expressing its intention to issue the refunding bonds, which resolution of intention shall also set forth the maximum term of years of the refunding bonds. Any adjustment to assessments resulting from the refunding will be done on a pro-rata basis The refunding shall be accomplished pursuant to Division 11.5 (commencing with Section 9500)of the Code, except that, if,following the filing of the Engineer's Report specified in Section 9523 and any subsequent modifications of the Engineer's Report, the Council finds that each of the conditions specified in the resolution of intention to issue the refunding bonds is satisfied and that adjustments to the assessments are on a pro-rata basis, the Council may approve and confirm the Engineer's Report and may, without further proceedings, authorize, issue and sell the refunding bonds pursuant to Chapter 3 (commencing with Section 9600) of Division 11.5 of the Code. 17. No Private Contract. Notice is hereby given that, in the opinion of this Council, the public interest will not be served by allowing the property owners to take the contract for the construction of the improvements and therefore that, pursuant to Section ' 20487 of the California Public Contract Code, no notice of award of contract shall be published. ' 18. Collection and Advance Payments of Assessments It is the intention of this Council that collection of assessments, advance retirement of the bonds, and advance payment of assessments shall be conducted and accomplished in accordance with the alternative procedure specified by Sections 8760, et. seq. of the Code. 19. Penalty for Delinquent Payments of Assessments A penalty of two percent (2%) per month of the total amount of any delinquent installment shall be added to the ' delinquent installment after the close of business on the delinquency date and an additional penalty of two percent (2%) of the amount of the delinquency shall be added at the beginning of business on the tenth (10`h)day of each succeeding month until that delinquent I installment and all penalties thereon are fully paid. This penalty shall be in lieu of all other penalties assessed by other provisions of the law.The County Treasurer and Tax Collector, as the collection agent for the district, shall collect the penalties with, as the part of, the delinquent installments. All penalties collected shall be paid over to the bank appointed by the City as trustee, registrar, paying agent and transfer agent, and upon such payment being made, all such payments shall be deposited in the redemption fund for the bonds. 20. Annual Assessment for Administrative Costs. This Council hereby makes the following costs incurred by the City, and not otherwise reimbursed, chargeable on each parcel in Assessment District No. 162 in an annual amount not to exceed two percent(2%) ' of the annual assessment due on each said parcels, referred to more particularly in the report of the Engineer of Work: ' (a) Costs resulting from the administration and collection of assessments; (b) Costs resulting from the administration and registration of the bonds; and (c)Costs resulting from the administration of the reserve fund and other related funds established in connection with bonds, including without limitation the costs and expenses associated with complying with federal arbitrage requirements. 21 No Proceedings Under Special Assessment Investigation Limitation and Majority Protest Act of 1931 Required. A petition signed by the owners of more than sixty percent (60%) of the property proposed to be assessed for the cost of the acquisitions and improvements waiving, among other things, the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931, Division 4 of the Code ("Majority Protest Act"), is on file in the office of the City Clerk and written evidence satisfactory to the Council has been submitted indicating that the proposed assessment will not exceed seventy-five percent(75%)of the estimated fair market value of any land to be assessed as ' valued after the proposed public improvements are constructed as to the lands which are in the process of being subdivided, and as to which Sections 2804.1 and 2804.2 apply, and proceedings under said Majority Protest Act will not be taken. 22. References to Statutory Provisions. All references in this resolution to statutory provisions of the Streets and Highways Code shall be deemed to include any and all amendments to those provisions. ' 23. Repeal of Inconsistent Resolutions. Any resolution of this City Council, and any part of such resolution, inconsistent with this resolution, is hereby repealed to the extent of such inconsistency. 1 24, Effective Date. This resolution shall become effective upon the date of its adoption. ADOPTED this 21 s`day of July, 2004. AYES: 1 NOES: ABSENT: ATTEST: CITY OF PALM SPRINGS, CALIFORNIA ! BY City Clerk City Manager 1 REVIEWED & APPROVED AS TO FORM: ! ! 1 1 1 1 ! ! r ' EXHIBIT A CITY OF PALM SPRINGS ASSESSMENT DISTRICT NO. 162 "THE VILLAS" AND "48 @ BARISTO" DESCRIPTION OF WORK ' Within the City of Palm Springs, (the "City') County of Riverside, State of California, the construction and acquisition of the following public improvements, including the acquisition ' of all lands, easements, rights-of-way, licenses,franchises,and permits and the construction of all auxiliary work necessary and/or convenient to the accomplishment thereof in accordance with plans and specifications to be approved by the City: Zone 1 ("The Villas"), Tract 29077: ' 1. Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, on Tahquitz Canyon Way from the northeasterly Tract boundary to Museum Way. ' 2. Drainage improvements including catch basin and storm drain connections to existing storm drain facilities, together with appurtenances and appurtenant work, as necessary to remove nuisance water flows from Tahquitz Canyon Way. ' 2. Sewer improvements including extension of the 8-inch diameter public sewer main within Tahquitz Canyon Way, together with appurtenances and appurtenant work. 3. Water improvements including water mains and 3/4-inch diameter water service lines, together with appurtenances and appurtenant work, all in the interior public rights-of-way to serve each individual residential lot. 4. Undergrounding of existing power lines, which undergrounding includes but is not limited to undergrounding existing overhead power lines (Southern California Edison) within the public rights-of-way and easements in Tract No. 29077 and within adjacent public utility easements, including conversion of existing overhead service connections to adjacent properties, appurtenances and appurtenant work. ' 6. Water and sewer connection fees, including water facility fees for the Desert Water Agency, and sewer facility fees for the City of Palm Springs. 7. Drainage implementation fees, including a drainage mitigation fee for construction of regional storm drain improvements delineated on the Master Drainage Plan for the Palm ' Springs Area. Zone 2 ("48 @ Baristo"), Tract 39041: 1. Street improvements including grading, paving, striping, signage, curb and gutter, and sidewalks, together with appurtenances and appurtenant work, on the southerly side of Arenas Road directly adjacent to the Tract boundary; and on the northerly side of Baristo 1 Road directly adjacent to the Tract boundary as well as at the northeast corner of Baristo Road and Hermosa Drive. 1 2. Sewer improvements including connections to the 8-inch diameter public sewer main within Baristo Road, together with appurtenances and appurtenant work. 3. Water improvements including connections to the existing water main within Baristo Road, together with appurtenances and appurtenant work. 4. Water and sewer connection fees, including water facility fees for the Desert Water ' Agency, and sewer facility fees for the City of Palm Springs. 5. Drainage implementation fees, including a drainage mitigation fee for construction of regional storm drain improvements delineated on the Master Drainage Plan for the Palm Springs Area. 1 1 1 1 1 ' PRELIMINARY ' ENGINEER'S REPORT APPENDIX "B" METHOD OF ASSESSMENT APPORTIONMENT 1 ASSESSMENT DISTRICT NO. 162 ' (THE VILLAS AND 48 @ BARISTO) ' CITY OF PALM SPRINGS 1 1 APPENDIX "B" METHOD OF ASSESSMENT APPORTIONMENT ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS PREFACE ' The law requires and the statutes provide that special assessments, as levied pursuant to the "Municipal Improvement Act of 1913", and Proposition 218 must be based on the direct and special benefit which each property receives from the works of improvement. The statutes do not specify the method or formula that should be used to apportion the ' assessment in any special assessment district proceedings. The City has retained the firm of Albert A. Webb Associates for the purpose of assisting the City in making an analysis ' of the facts in the Assessment District and recommending to the City the correct apportionment of the assessment obligation. 1 ' In making the analysis, it was necessary to identify the benefits that the proposed public improvement will render to the properties within the boundaries of the Assessment ' District and to determine that the property owners will receive a direct and special benefit distinguished from that of the general public. It was determined that the improvements are necessary and required for development of the properties within the Assessment District to their fiill potential, consistent with the City's General Plan, that such improvements are necessary and required for the orderly development of the properties within the Assessment District, that such improvement would be necessary and required ' of the property owners for the development of such properties and, therefore, that the improvements are of direct and special benefit to the properties in the Assessment District. 1 In order to apportion the assessment in direct proportion with the special and direct benefits that each parcel will receive from the improvements, an in-depth analysis was B-1 m\cities\palm springs\03-0454\app b.doc Albert A. Webb Associates Method of Assessment Apportionment ' (for Special Benefit) The work proposed in Assessment District No. 162 (The Villas and 48 @ Baristo) includes the construction and installation of street, sewer, water, and drainage improvements (as described in Section 1). The property within the Assessment District will receive direct and special benefit from these improvements. The costs and expenses for these improvements have been apportioned as follows: ' Because this project is made up of two separate tracts (Tract 29077 and Tract 30941), two benefit zones were created as follows: • Benefit Zone 1 is entitled "The Villas" and consists of 47 residential lots as shown on the Assessment Diagram in Section 4. These lots are located in Tract No. 29077. It has been determined that all proposed improvements in ' this zone will provide an equal direct and special benefit to all 47 lots for ' single family uses. The Assessment would then be based on an equal per lot basis. ' • Benefit Zone 2 is also entitled "48 @ Baristo" and consists of 48 condo residential lots as shown on the Assessment Diagram in Section 4. These lots ' are located in Tract No. 30941. It has been determined that all proposed improvements in this zone will provide an equal direct and special benefit to ' all 48 lots for single family uses. The Assessment would then be based on an equal per lot basis. All incidental expenses were pro rated to each zone based on the construction costs for each zone. Thus it was determined that each residential lot receives equal direct and special benefit based on each lot's pro rata share of the construction costs. Public Lands B-2 1 mAciues\palm spnngs\03-0454\app b doc filbert A. Webb Associates Public Lands Article XIII D, which was added to the California Constitution by the passage of Proposition 218, mandates that "Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit." This Assessment District does not include any publicly owned parcels. General Benefits ' The installation of the improvements described in Section 1 was required as a condition of the development of the area encompassed by the Assessment District. These improvements are being constructed for the sole benefit and enjoyment of those parcels within the Assessment District; therefore, the improvements do not result in any general benefits. 1 B3 m9cities\palm spnngs\03-0454\app b doe Albert A. Webb Associates i i i PRELIMINARY ■ ENGINEER'S REPORT i APPENDIX "C" 1 RIGHT-OF-WAY CERTIFICATE i i ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) CITY OF PALM SPRINGS i i 1 1 1 i i 1 ' APPENDIX `C' ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 (g BARISTO) CITY OF PALM SPRINGS RIGHT-OF-WAY CERTIFICATE 1 STATE OF CALIFORNIA COUNTY OF RIVERSIDE CITY OF INDIO ' The undersigned, Matthew E. Webb, P. E., hereby CERTIFIES UNDER PENALTY OF PERJURY that the following is all true and correct. At all times mentioned, the undersigned was, and now is, the authorized representative of ' ALBERT A. WEBB ASSOCIATES, the appointed ASSESSMENT ENGINEER of the CITY OF PALM SPRINGS, CALIFORNIA for Assessment District No. 162 (The Villas and 48 @ 1 Batiste). That there have now been instituted proceedings under the provisions of the "Municipal Improvement Act of 1913", being Division 12 of the Streets and Highways Code of the State of ' California, for the construction of certain public improvements in special Assessment District ' known and designated as ' ASSESSMENT DISTRICT NO. 162 (THE VILLAS AND 48 @ BARISTO) (Hereinafter referred to as the "Assessment District"). C-1 m-\cities\palm springs\03-0454\app c.doc Albert A. Webb Associates 1 THE UNDERSIGNED STATES AND CERTIFIES AS FOLLOWS: (check one) ( ) a. That all easements, rights-of way, or land necessary for the accomplishment of the ' works of improvement for the above referenced Assessment District have been obtained and are in the possession of the City. ' (X) b. That all easements, rights-of-way or land necessary for the accomplishment of the works of improvement for the above referenced Assessment District have not ' been obtained. ' It is further acknowledged that works of improvement as proposed to be acquired and/or constructed within said Assessment District must be constructed within public rights-of-way ' necessary for the works of improvement will be obtained and in the possession of the City prior to the commencement of any construction. 1 r1 EXECUTED this day of ��l �i, 2004, at Riverside, California ALBERT A. WEBB ASSOCIATES s ' ` ' QRQFESSI�N i MATTHEW E. WEBB, P. E.,No. 37385 rn ASSESSMENT ENGINEER Li NO. 37385 ASSESSMENT DISTRICT NO. 162 ' EXP. 6-30-04 (THE VILLAS AND 48 @ BARISTO) sT CIvi� P CITY OF PALM SPRINGS ' qTF OF CALM � � COUNTY OF RIVERSIDE STATE OF CALIFORNIA C-2 ' m\cities\palm springs\03-0454\app c.doc Albert A. Webb Associates i 1 1 PRELIMINARY 1 ENGINEER'S REPORT 1 APPENDIX "D" 1 CERTIFICATES 1 ASSESSMENT DISTRICT NO. 162 1 (THE VILLAS AND 48 @ BARISTO) 1 CITY OF PALM SPRINGS 1 1 1 i 1 1 1 1 1 1 i i I, as City Clerk of the City of Palm Springs, California, do hereby certify ithat the foregoing Assessment, together with the Diagram attached thereto, was filed in my office on the day of , 2004. 1 ' CITY CLERK CITY OF PALM SPRINGS i COUNTY OF RIVERSIDE STATE OF CALIFORNIA i1, as City Clerk of the City of Palm Springs, California, do i hereby certify that the foregoing Assessment, together with the Diagram attached thereto, was approved and confirmed by the City Council of said City on the day of , 2004. i iCITY CLERK CITY OF PALM SPRINGS ' COUNTY OF RIVERSIDE STATE OF CALIFORNIA i iI, as Superintendent of Streets of the City of Palm Springs, California, do hereby certify that the foregoing Assessment, together with the Diagram iattached thereto, was recorded in my office on the day of , 2004. 1 ' SUPERINTENDENT OF STREETS CITY OF PALM SPRINGS COUNTY OF RIVERSIDE STATE OF CALIFORNIA 1 D-1 iMAUFFESTalm Springs\03-0454\App D certificates doe CENTURY CROWELL COMMUNITIES, L.P. (A CALIFORNIA LIMITED PARTNERSHIP) FINANCIAL STATEMENTS December 31, 2003 and 2002 CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) TABLE OF CONTENTS Paee No. Financial Statements IndependentAuditor's Report......................................................................................................................... 1 CombinedBalance Sheets............................................................................................................................... 2 Combined Statements of Income and Partners' Capital................................................................................... 3 Combined Statements of Cash Flows.............................................................................................................. 4 Notes to Combined Financial Statements........................................................................................................ 5-8 Combming Information Independent Auditor's Report on Combining Information.............................................................................. 9 Schedule 1 -Combating Balance Sheet—December 31, 2003........................................................................ 10 Schedule 2-Combating Income Statement-Year Ended December 31,2003 .............................................. 11 Schedule 3 -Combining Balance Sheet—December 31, 2003..................................................................... .. 12 Schedule 4 - Combining Income Statement—Year Ended December 31, 2003........................................... .. 13 Schedule 5-Combining Balance Sheet-December 31,2002........................................................................ 14 Schedule 6-Combining Income Statement-Year Ended December 31,2002 .................................--......... 15 Schedule 7- Combining Balance Sheet-December 31,2002........................................................................ 16 Schedule 8-Combining Income Statement-Year Ended December 31, 2002.............................................. 17 MELLON, JOHNSON & REARDON American Institute of Certified Public Accountants-Private Companies Rise Lice Section Roboa 1.Mellon,CPA Callfamra Society of Certified Public Accountants Rex F Johnson,CPA WahorP Reardon,CPA CLarlesE Wcssman,CPA Stevan Spears,CPA GregoryR Bring,CPA Col,R hask ar,CPA George &we,CPA INDEPENDENT AUDITOR'S REPORT Diane L,Beebe,CPA Helene W Blumneq CPA Harry R Gerken,CPA Sacbgen At Border,CPA' Century Crowell Communities, L.P. •APmm:amnal corporation San Bernardino, California SmplmideK Cook,CPA We have audited the accompanying combined balance sheets of Century Crowell Communities, Lee M Gagger,CPA L.P. (a California Limited Partnership) as of December 31, 2003 and 2002, and the related Grvfli,D KmmegCPA combined statements of income and partners' capital and cash flows for the years then ended. Jan,t L Lecompea,CPA These combined financial statements are the responsibility of the Company's management. Our PatricasI Povlla CPA responsibility is to express an opinion on these financial statements based on our audits. bLcboel J.Mansard,CPA We conducted our audits in accordance with auditing standards generally accepted in the United Joho A.Tdplca,CPA States of America. Those standards require that we plan and perform the audit to obtain Platoon N Yamaguchi,CPA reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the financial positron of Century Crowell Communities, L.P. (a California Limited Partnership), at December 31, 2003 and 2002, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. San Bernardino,California .Tune 3,2004 - 1 - 1465 S."lit"Street•Suite 100•San Bernardino,Cahformia 92408-(909)884-3639•FAX(909)S89-4473 6529 Riverside Avenue•Suite 132•Riverside,California 92506-(909)683-2435-FAX(909)683-2132 846-C W.Foothill Boulevard•Upland,Califomra 91786•(909)985-7286•FAX(909)992-0487 CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) COMBINED BALANCE SHEETS December 31, 2003 and 2002 ASSETS 2003 2002 Cash $ 28,907,556 $ 29,099,469 Accounts receivable 4,905,060 5,705,585 Due from affiliates 185,470 30,499 Inventories 87,679,316 50,704,270 Property and equipment, at cost, net 274,393 232,307 Other assets 886,635 621,296 TOTAL ASSETS $ 1225838,430 $ 86,393,426 LIABILITIES AND PARTNERS' CAPITAL LIABILITIES Accounts payable $ 6,103,186 $ 6,413,526 Accrued expenses and other liabilities 3,116,528 3,771,153 Construction loans payable 45,481,412 29,195,906 Notes payable 14,863,728 6,752,891 Total Liabilities 69,564,854 46,133,476 MINORITY INTEREST IN PARTNERSHIPS 13,831,331 8,670,574 PARTNERS' CAPITAL 39,442,245 31,589,376 TOTAL LIABILITIES AND PARTNERS'EQUITY $ 122,838:430 $ 86,393,426 The accompanying notes are an integral part of these statements. -2- CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) COMBINED STATEMENTS OF INCOME AND PARTNERS' CAPITAL, For the Years Ended December 31, 2003 and 2002 2003 2002 SALES $ 161,680,231 $ 169,251,035 COST OF SALES 129,889,893 147,584,727 GROSS PROFIT 31,790,338 21,666,308 GENERAL AND ADMINISTRATIVE EXPENSES (5,726,733) (5,148,670) OTHER INCOME (LOSS) 1,901,285 1,248,845 MINORITY INTEREST IN PARTNERSHIP INCOME (14,858,910) (9,692,765) NET INCOME 13,105,980 8,073,718 PARTNER DISTRIBUTIONS (5,253,111) PARTNERS' CAPITAL AT BEGINNING OF YEAR 31,5869,376 23,515,658 PARTNERS' CAPITAL AT END OF YEAR $ 39,442,245 S 31,589,376 The accompanying notes are an integral pad of these statements. -3 - CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) COMBINED STATEMENTS OF CASH FLOWS For the Years Ended December 31, 2003 and 2002 2003 2002 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 13,105,980 $ 8,073,716 Adjustments to reconcile net income to net cash provided(used) by operating activities Depreciation 349,893 147,612 Minority interest in partnerships 5,160,757 (2,835,484) Changes in operating assets and liabilities (Increase)decrease in: Accounts receivable 800,525 (996,619) Due from affiliates (154,971) 21,578 Inventories (36,975,046) 21,536,815 Other assets (265,339) 182,627 Increase(decrease) in: Accounts payable (310,340) 308,973 Accrued expenses and other liabilities (654,625) 2,610,501 Net Cash Provided(Used)by Operating Activities (18,943,166) 29,049,719 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property and equipment (391,979) (59,988) Net Cash Used by Investing Activities (391,979) (59,988) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from construction.loans payable 143,980,046 117,641,942 Principal payments on construction loans payable (127,694,540) (132,042,178) Proceeds from notes payable 11,640,975 6,384,558 Principal payments on notes payable (3,530,138) (6,201,053) Distributions to partners (5,253,111) Net Cash Provided(Used)by Financing Activities 19,143,232 (14,216,731) INCREASE(DECREASE)IN CASH (191,913) 14,773,000 CASH AT BEGINNING OF YEAR 29,099,469 14,326,469 CASH AT END OF YEAR $ 28,907,556 $ 29,099,469 SUPPLEMENTAL DISCLOSURES: Interest paid $ 417,710 $ 89,177 Income taxes paid $ 800 $ 800 The accompanying notes are an integral part of these statements. -4- CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) NOTES TO COMBINED FINANCIAL STATEMENTS December 31, 2003 and 2002 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Partnership Formation Century Crowell Communities, L.P. (the"Company"), is a California Limited Partnership which was formed July 1, 1994. Century Homes Communities, a California Corporation, is the general partner, and John Pavelak,Harry Crowell and Crowell Industries, a California Corporation, are the limited partners. The Company and its partnership affiliates build single family homes,primarily in Southern California,with a high concentration in the Palm Springs area. Principles of Combination The combined financial statements include the accounts of the Company, five limited partnerships, one fee job,and twenty-eight limited liability companies,wherein the Company is deemed to be in control. Significant intercompany accounts and transactions have been eliminated in combination. Revenue Recognition The Company is primarily engaged in the development,construction and sale of residential homes. Revenues and cost of sales are recorded at the time each home sale is closed and title and possession have been transferred to the buyer. Closing normally occurs shortly after construction is substantially completed. Land,land development and related costs (both incurred and estimated to be incurred in the future) are allocated to the cost of homes closed based upon the total number of homes the Company expects to construct in each community. Any changes resulting from a change in the estimated number of homes to be constructed or a change in estimated costs subsequent to the commencement of delivery of homes are allocated to the remaining undelivered homes in the community, Home construction and related costs are charged to the cost of homes closed under the specific identification method. Land sales revenue and cost of sales are recorded at the time that title and possession of the property have been transferred to the buyer. Accounts Receivable Accounts receivable as of December 31,2003 and 2002,were determined to be fully collectible. Therefore,no allowance for doubtful accounts was recorded. Inventories of Completed Homes. Models and Lots Inventory is stated at the lower of cost or fair market value in accordance with Statement of Financial Accounting Standards,No. 121. In addition to direct land acquisition, land development and home construction costs, costs include interest,real estate taxes and direct overhead costs related to development and construction,which are capitalized to inventories during the period beginning with the commencement of development and ending with the completion of construction. It takes approximately two to five years to fully develop, sell and deliver all the homes in one of the Company's typical communities. Longer or shorter time periods are possible depending on the number of home sites in a community. Since the Company's inventory is considered a long-lived asset under accounting principles generally accepted in the United States, the Company is required to review the carrying value of each of its communities and writedown the value of those communities for which it believes the values are not recoverable. When the profitablility of a current community deteriorates or the sales pace declines sigifrcantly or some other factor indicates a possible impairment in the recoverability of the asset, the Company evaluates the property in accordance with the guidelines of SFAS No. 121. If this evaluation indicates an impairment loss should be recognized, the Company charges cost of sales for the estimated impairment loss in the period determined. -5 - CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) NOTES TO COMBINED FINANCIAL STATEMENTS December 31, 2003 and 2002 NOTE t - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Deposits Deposits received for the purchase of homes are generally refundable until the closing of the home sale. Refundable deposits paid to utility companies are refundable upon connection of service or longer as determined by contract. Land Held for Investment and Development The Company reviews all the land held for future comiunities or future sections of current communities to determine whether or not it expects to proceed with the development of the land, and,if so,whether it will be developed in the manner originally contemplated. Based upon this review,the Company decides whether the land can be developed as contemplated or in an alternative manner,or should be sold. The Company then further determines which costs have been capitalized to the property are recoverable and which costs should be written off. Advertising Costs The Company capitalizes advertising as incurred. Advertising is expensed on a per unit basis as part of cost of sales as units close. Warranty Costs Estimated home warranty costs are accrued at the time title to property passes to the buyer. Income Taxes No provision has been made for income taxes because such taxes are a liability of each partner. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly,actual results could differ from those estimates. Cash and Equivalents For purposes of reporting cash flows, the Company considers all cash accounts which are not subject to withdrawal restrictions or penalties and certificates of deposit with original maturities of 90 days or less to be cash or cash equivalents. Concentration of Credit Risk The Company occasionally maintains deposits in excess of federally insured limits. Statements of Financial Accounting Standards No. 105 identifies these items as a concentration of credit risk requiring disclosure,regardless of the degree of risk. The risk is managed by maintaining all deposits in high quality financial institutions. NOTE 2 - CASH At December 31,2003, Certificates of Deposits totaling$2,053,957 secured credit lines totaling $2,741,878. At December 31,2002, Certificates of Deposit totaling$2,011,240 secured credit lines of$1,415,395. NOTE - ACCOUNTS RECEIVABLE At December 31,2003 and 2002, included in accounts receivable is$291,189 due from Crowell Industries, one of the limited partners This amount is secured by the Crowell Industries' capital account, and by their share of future profits due from the thirty-four affiliates. At December 31, 2003 and 2002, included in accounts receivable is$1,712,303 and$1,527,615 respectively, due from Century Homes Communities,the general partner. This amount is secured by the Century Homes Communities capital account, and by then share of future profits from the thirty-four affiliates -6 - CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) NOTES TO COMBINED FINANCIAL STATEMENTS December 31, 2003 and 2002 NOTE 4 - INVENTORIES Inventories consist of the following: 2003 2002 Housing tracts-in-process $ 61,203,603 $ 33,167,127 Completed homes 2,881,921 2,903,572 Land held for future development 23,593,792 14,633,571 Total $ 87,679316 $ 50.704.270 NOTE 5 - PROPERTY AND EQUIPMENT Detail of property and equipment at December 31,2003,is as follows: Cost Accumulated Basis Depreciation Net Office furniture and equipment $ 1,720,399 $ 1,598,741 $ 121,658 Automotive equipment 624,287 471,552 152,735 Total $ 2.344.686 S 2,070.293 $ 274,393 Detail of property and equipment at December 31, 2002,is as follows: Cost Accumulated Basis Depreciation Net Office furniture and equipment $ 1,557,668 $ 1,409,064 $ 148,604 Automotive equipment 480,090 396,387 83,703 Total $ 2.037,758 $ .805.451 $ 232.307 NOTE 6 - CONSTRUCTION LOANS PAYABLE Construction loans of$45,481,412 and$29,195,906 at December 31, 2003 and 2002,respectively,are collateralized by the related projects. They are substantially all due within eighteen months,but are generally repaid upon sale of individual properties. These loans bear interest at rates ranging from prime plus .75%to prime plus 2.0%. The Company had additional borrowings available for construction loans of$78,177,373 and$37,896,757 at December 31, 2003 and 2002,respectively. Interest expenses of $2,958,091 and$2,546,335 were capitalized to inventories during the years ended December 31, 2003 and 2002,respectively. NOTE - NOTESPAYABLE Notes payable of$14,863,728 and$6,752,891 at December 31, 2003 and 2002,respectively, interest at rates ranging from 7%to 10.0%,and are due in varying monthly installments. The notes are generally collateralized by real property. Interest expense of$900,350 and$653,860 was capitalized to inventories during the year ended December 31, 2003 and 2002,respectively. Principal maturities of notes payable for the two years subsequent to December 31,2003, are$10,575,926 and 54,287,802. 7 - CENTURY CROWELL COMMUNITIES, L.P. (A California Limited Partnership) NOTES TO COMBINED FINANCIAL STATEMENTS December 31, 2003 and 2002 NOTE 8 - PARTNERS' CAPITAL Details of partners'capital are recapped below: Century Homes John Crowell Harry Communities Pavelak Industries Crowell Total Balance,January 1, 2003 $ 9,035,173 $ 6,772,597 $ 14,150,213 $ 1,631,393 $ 31,589,376 Add-net income 3,276,495 3,276,495 5,897,691 655,299 13,105,980 12,311,668 10,049,092 20,047,904 2,286,692 44,695,356 Less- capital withdrawn (47,601) (2,592,034) (2,148,895) (464,581) (5,253,111) Balance,December 31,2003 $ 12,264,067 $ 7,457,058 $ 17,899,009 $ 1,822,111 $ 39,442,245. Century Homes John Crowell Harry Communities Pavelak Industries Crowell Total Balance,January 1, 2002 $ 7,052,584 $ 4,735,525 $ 10,508,098 $ 1,219,451 $ 23,515,658 Add-net income 1,981589 2,037,072 3.642,115 411.942 8,073,718 9,035,173 6,772,597 14,150,213 1,631,393 31,589,376 Less- capital withdraiam - Balance,December 31,2002 $ 9,035,173 $ 6,772,597 $ 14,150,213 $ 1,631,393 $ 31,589,376 NOTE 9 - COMMITMENTS AND CONTINGENCIES The Company's commitments and contingent liabilities include the usual obligations incurred by real estate developers in the normal course of business. In the opinion of management, these matters vdll not have a material effect on the Company's combined financial position. 8 - Mf MELLON, JOHNSON & REARDON CERTIFIED TS, . ; ,,4CCOUNTAN American Institute of Certified Public Accountant,-Private Companies Practice Section Palen I Millen,CPA Calrfemla Society of Cernfied Public Accountant, Rex P.Jahn...,CPA Walter F Reardon,CPA Charles F,War,,,..CPA Steven it Spears,CPA Gregory R➢arraSan CPA Cole R,r¢ksan,CPA INDEPENDENT AUDITOR'S REPORT Grease A AZan,CPA ON COMBINING INFORMATION Diane ➢acne,CPA Helene W➢Iamner,CPA Harry it Golsen,CPA Saclike M Seeks,CPA- APrara,,onalCarparaaaa Century Crowell Communities, L.P. San Bernardino,California SlephameK Cook,CPA Our report on our audits of the financial statements of Century Crowell Communities, L.P. (A Lae M Gardner,CPA California Limited Partnership) for 2003 and 2002 appears on Page 1. Those audits were made for GeoRrcyD Kremer,CPA the purpose of forming an opinion on the combined financial statements taken as a whole. The Janet LecompterCPA combining information in Schedules h through 8 has been subjected to the auditing procedures Patriei.I Pirate,CPA applied it the audits of the combined financial statements and is presented for purposes of additional analysis of the combined financial statements, rather than to present the financial uenaelJ Ranmona,cPA position, results of operations, and cash flows of the individual companies. Accordingly, we do Julie A Tdpb4,CPA not express an opinion on the financial position, results of operations and cash flows of the Rare.N.Yamasaew,CPA individual companies. However, in our opinion, the combining information is fairly stated in all material respects in relation to the combined financial statements taken as a whole. San Bernardino,California June 3,2004 -9- 1465 S."D"Street•Suite 100•San Bernardino,California 92408•(909)884-3639•FAX(909)S89-4473 6529 Riverside Avenue•Suite 132•Riverside,California 92506•(909)683-2435•FAX(909)683-2132 846-C W.Foothill Boulevard•Upland,Califotmta 91796•(909)985-7286•FAX(909)992-0487 CENTURY CROWELL CONEWUNITIES,L.P. (A California Limited Partnership) COMBINING BALANCE SHEET December 31,2003 Schedule TLe Nineteen Wddmood Villa CCD Las Buses Estales Shad-Hills Shadow Wddisood Csnyoa Villa fl.lato Moomain Mountain Fan Oaks ]ndtan Ebmiren, Combimug Schedule3 Las Busts Haiti, LP. Villas Hills Canyon 11 Montego D Gere Vim Santana Wells Totals Emnes Total ASSETS Cash 23,613,927 963,210 1,311,944 664 713,059 (57,566) 63,443 I'los 256 46,639 156,823 447,776 396,15, 53,227 28,907,556 28,907,556 Accounts receivable 5,595,039 6,787 369,319 177,547 125 39,400 55,971 482 322,093 100,000 48,590 6,715,343 (1,810,283) 4,905,060 Due from affiliates 7,032,485 5,729 52,455 9 7,090,677 (6,905,207) 185,470 Invenlones 26,692,862 2,684,773 504,435 20,120,666 673,022 1,629,522 5,460,593 I,]32373 20,830,282 4,924,366 2,425,422 87,679,316 ga67%3H Property and equipment(nut) 774,393 274,391 274,393 Investment to affihatad partnerships 4,880,092 4,880,092 (4,890,092) - Other assets 996,635 9961635 886,635 TOTAL ASSETS 68,975,433 969,997 4,366,036 178211 1,223,346 20,102,500 844,891 1,630,004 6,980,942 1,879,012 21,035,685 5,372,142 2,822,577 53,26 136,434,012 (13,595,582) 122,838,430 LL1Rn.ITIES AND OTHER PARTNERS'CAPITAL Accounts payable 2,332,843 200,709 700,917 112,550 32,039 1,825,595 76,620 589,063 94,508 711,880 62,820 267,728 7,006,272 (903,086) 6,103,196 Accrued expenses and other babhtie8 2,1]9.041 10,092 180,236 40,275 132,403 252,720 71,641 140,733 99.228 10159 3,116,528 3,116,528 Construction loans payable(.[) 15,217,220 1,169,386 10,079,266 2,106,974 743,696 11,146,381 1,018,489 45,481,412 45,481,412 Due to affiliates 7,187 156,721 725,620 2,064,919 829,816 315,874 340,908 2,0]],424 10,094 283,941 6,912,404 (6,812,404) - Contraat8,rotes,and moitgage5 , pa3'able 7,323,786 339,404 5,880,000 t , , , , 800,000 1,500,000 21530 15,,863,728 (1,000,000) 14,863.728 14 35,68 161 1 ]0 158 3167 7834 (8,715,490) 69,564,85420 5639E 2207260 8>8445 16,44E 2 102,500 + , 7242 2gToal Liabtbnes Capital-Other Partners(Affiliated Partrierships) 2,480,298 1,079,388 (700,234) 635,342 348,315 188 1,914,649 700,000 2,790 000 3,330,000 1,252,419 966 13,831,331 13,831,331 Total Dabdite,and Other Partners Capital (Affiliated Partnerships) 29$33,185 5uh392 3,286,648 179,211 799,784 20,102,500 496,576 1,630,004 5,066,293 1,879,01E 20,725,685 5,002,142 2,822,177 32,663 92,111,675 (8,715,490) 83,396,185 PARTNERS'CAPITAL 39,442,245 413,605 1,079,388 423,56E 348,315 1,914 649 310,000 370,000 20,573 44,322,337 (4,990,092) 39,442,245 TOTAL LIARMITIES AND PARTNERS' CAPITAL 68,975,433 969,997 4,366,036 178,211 1,223,346 20,102,500 844,891 1,630,004 6,980,942 1.879,012 21,03,68, 5,372,142 2,822,577 13,236 136,434.012 (13,595,592) 122,838,430 lo- CENTURY CROWELL COMMUNITIES,L.P. (A California Limited Partnership) COMBINING INCOME STATEMENT For the Year Ended December 31,2003 &brdwe 2 Tht,Nmateen wrlaannd Vdm GCB Los B-as lawtis Shadow Hills Shadow VIddwood Canyon Villa Mar". Momizm Mountain Fair Oaks Ind,m Elir,unaeng Combmrng Scbedule4 Las Bnsa N.rc, LP Villas Mils Canyon R Montego B Gate View BmnmB wells Totals Enmes Total SALE OF BObIES/ OTS 47,166,092 945}31 35,379,402 19,295,175 16,329,234 42,104,997 460,000 161,680,231 161,680,231 COST OF SALES 38,069,913 384,058 30,530,626 17,191,072 12,890118 35,762,735 414,958 135,243,480 (5,953,597) 129,889,893 GROSS PROFIT(LOSS) 9,096,179 561273 4,948,716 - 2,104,103 - 3,439,116 - 6,342,262 - - - 45,042 26,436,751 5,353,587 31,790,338 GENERAL AND ADMrheS TRAT[VE RXPENSES 5,726,733 51]26,]33 5,]263]33 INCOME(LOSS)FROM OPERATIONS 3,369,446 561,273 4,849,]]6 2,104,103 - 3,4392116 6,342,262 - - 45,042 20,910,018 5,353,587 26,063,605 OTBERITICOW(LOSS) Overheard allowame 5,353,589 5,353,582 (5,353,i89) h.1—tureizaa., 8,318,863 5,353,587 (5,353,587) Nfi,-IhrNats income 1,922,049 558 (34,323) 245 3,055 188 ],010 2,419 64 8,318,863 1,901,285 Total Oder lnwme 15,594,499 558 - (34,323) 245 - 3,055 183 ],010 - - _ 2,419 84 15,593,735 (13,672,450) 11901,285 Submlal 18,963,945 56%931 4,948,]]6 (34,323) 2,104,348 3,442,171 188 6,349,172 2,419 45,126 36,283,753 (8,318,863) 27,964,890 MINORITY INTEREST IN PARTNERSBIP INCOME (LOSS) 5,857,965 252,824 2,519,388 (34,323) 12280,786 1,726,516 198 3,230,359 2,419 22,788 14,B58,910 14,958,910 NET INCOME(LOSS) 13,105,980 309,007 2,329,389 823,562 - 1,715,655 - 3,118,913 - - - 22,338 21,424,843 (8,318,963) 13,105,980 lI- CENTURY CROWELL COMMUNITIES,LP (A California Limited Partnership) -COMBINING BALANCE SHEET December 31,2003 Shd13 Century Century Crmvnll Crowell Cimmunina Santa Monticello Monticello Duna Tounamat Rancho Also University Indian Palms La Eliminating Combmmg LP Rasa Montmello 11 M Fou's s Collection Ind. Alois 11 Heights CoianyMb Ta.a Totals Enures Total ASSETS Cash 18,911,058 360,597 2,066,391 366,601 1,059,402 111,692 78,611 211,060 14,333 179,514 10,503 244,175 23,613,927 23,613,927 Accounts receivable 4,815,468 91,831 432,410 6,956 24,385 16,782 1 109,911 3,545 93,]50 5,595,039 5,595,039 Due from dates 10,745,665 Ig945,665 (3,913,180) ],032,485 Inventones 1, , V,639,830 327,239 l,]61,468 5504,595 26,692,862 26,692,862 Propnrryand equipment(tie[) 274 2]4,393 393 274,393 27E393 Investrnent in affiliated Parlter 8, , 8,175,721 (3295,629) 4,880,092 Other assetst, 759]59,197 9] 127,439 886,635 886,635 TOTAL ASSETS 45,141 232 19,092,258 2,498,801 700,796 2,845,255 128,464 78,611 211,060 1 14,333 5,794,020 141,486 337,925 75,984,242 (],006,809) 68,975,433 LIABILITIES AND OTHER PARTNERS CAPITAL Accounts payable 333,326 1,158,801 42,666 30,799 1,748 715,092 31,420 19,001 2,332,843 2,332,843 Accrued expenses and oE, liabilities 1,436,473 224,709 46,110 160,451 26,713 31,988 153,444 1 8,594 80,469 10,100 2,179,041 2,179,041 Constriction loans payable(nit) 10,421,172 739,070 E056,378 15,217,220 15,217,220 Due to affiliates 2,785,614 19,619 13,304 606,133 1,751 1,623 30 69,262 789 209,172 5,883 3,713,180 (3,713,180) Contdason,notes,and mortgages payble 3,951,044 957,750 248,121 1,500,052 766,819 7,323,786 ],323,p86 Total Liabilities 5,620,843 15 54 6445 108,395 452,675 2,845,255 28,464 33,61] 153,474 11,011 9,373 5,74 4451 1 11,889 34,984 30,766,070 (3,713,180) 27,052,890 Caprtel-Ofler ParVters(AfBltled PerNerships) 78,144 967,972 1,195,203 50,000 15,000 28,793 (35,505) 2,490 29,599 149,614 2,490,298 2,480,298 Total Ltabulties and Olber Partners Capital (AR11hated Partnerships) 5,698,997 16,516,617 1303,598 452,675 2,845155 78,464 48,611 182,267 35,506 11,853 5,747,451 141,486 183,598 33 246,368 (3,713,180) 29,533,198 PARTNER13'CAPITAL 39442,245 1,575,641 1,195,203 248,121 50,000 30,000 28,793 (35,505) 2,480 46,569 154,327 42,737,874 (3,295,629) 39,442,245 TOTAL LIABILITIIf,S AND PARTNERS' CAPITAL 45,141,232 19,092,258 2,498,801 ]00,]96 2,945255 128,464 98,611 211,060 1 14,333 5,994,020 141486 337,925 95,984,242 (7,003,809) 68,975,433 -12- CENTURY CROWELL COMMUNITIES,LP (A California Limited Partnership) COMBINING INCOME STATEMENT For the Year Ended December 31,2003 S6uhfl.4 Century Century Crowell Crmvell Commm,rc�es Santa Monhocllo Monticello Duna Toumamcn[ Rancho Nao Umvcany Indian Palms La Ehmmatmg Combmmg LP Rosa Monticello H IN Fmrway Collechon Indio Ahsol H Heghts Country Club Ta Talals Enlnes Toml SALE OF HONHF3 OTS 6,117,602 10,711,671 5,096,819 15,955,699 346,854 968,213 7,979,234 49,166,092 47,166,092 COST OF SALES 5,053,499 9,677,876 2,570,637 14,059,547 234,339 824,825 5,649,190 39,069,913 38,069,913 GROSS FROM(LOSS) 1,064,103 1,033,795 2,516,182 1,896,,152 - - 112,515 - - - 143,388 2,330,044 - 9,096,179 - 9,096,179 GENERAL AND ADMINLS- TRA=1 EXPENSES 5,726,733 5,726,733 5,726,733 INCONM(LOSS)FROM OPERATIONS (4,662,630) 1,033,795 2,516,182 1,896,152 - - 112,515 - - 143,388 273307044 3,369,446 3,369,446 OTHER INCOME(LOSS) Overhead allowance 57353,587 5,353,58] 5.353.580 Joint ventwe income 11,252,693 15,353,587 (2,933,830 5.353.587 Mswllaneoaa moome 1647,653 (11,800) 29,190 90 52 64,298 1,616 (27,900) 218,870 1,252,693 ) 8,318,863 Tolal OO,er Income 18,253,933049 (11,800) 29,1]0 90 52 64,298 1,616 - (27,900) 218,8]0 18,5283329 (2,933830) 15,594,499 Sobt.eal 13,591,303 13021,995 27545,352 1,896,242 52 643293 114,131 - (27,900) - 143,389 2,330,044 218,870 21,897,995 (2,933,830) 19,963,945 NIINORITY INTEREST IN PARTNERSHIP INCOME (LOSS) 485,323 5593252 1,2727676 9483121 52 32,149 38,044 (13,950) 96,819 2,3303044 109,435 5,857,965 5,857,965 NET INCOME(LOSS) 13,105,980 462,743 1,272,676 948,121 - 32,149 ]6,08] - (13,950) - 46,569 109,435 16,039,910 (2,933,830) 13,105,980 -13- CENTURY CROWELL COMMUNITIES,L.P. (A California Limited Partnership) COMBINING BALANCE SHEET December 31,2002 SrhedWe 5 neN.cteca Somermce Colony Cove Avondale Indian Palms CCU Las Bnsas Enmes Sbaw edliills @ Sanato @ Vr11a Wddwood Country Country Vista Del Indian Eltmmaang Combining Schedule3 Muni LP VIIl.a Palm Desert Callecuons Las Bnsas Iddian\Yells Montego C.'ea Club Club Aey➢ Wells Touts Entries Total ASSETS Casb 26,249,221 14 124,921 1,217,339 10,029 739,155 517,251 4,753 19,268 116,373 102,145 29,099,469 29,099,409 Ae.ovntsreoervable 5,115,723 4,793 1]],547 52,908 1'081 238,462 23,501 83,663 ],90] 5,]05,585 Due fin.affiliates 3,408,358 5,705,585 3,408,359 (3,3]],859) 30,499 nventanes O,0]],e]e 6,162,434 4,222,590 166,023 13,B35,063 6,711,883 2,158,027 369,372 50,704,270 50,704,270 Pmpertyand equipment(net) 232,30] Investmevnv affiliated 232,307 232,307 ,nownrshtps 1,155,686 Otber assets 621,296 1,155,686 (1,155,686) - - 62I$96 621,296 TOTAL ASSETS 53,360,469 6,167,227 1]],561 4,347,511 - 1,393,362 62,937 14,575,299 7,468,596 28254 2,259.959 124,290 471,517 90,926,971 (4,533,545) 86,393,42E LLABD,ITIES AND OTHER PARTNERS'CAPITAL Accounts payable 1,878,020 547,784 112,550 672,784 354,693 14,5]6 L591,261 854,397 302,202 69,]]1 25,482 6,413,526 Accrued expenses and oth fi,913,52fi er liabilities 3,316,633 40,275 45587 35,5]4 12,]23 1,646 10,278 6,528 92,289 102,181 35,225 ]2,214 3,]]1,153 153 Construction loans eatable(net) 7,790,089 2,865,980 2,421,280 9,652,898 4,455.964 2,015,69E 9,195,906 Due to affiliates 1,253,361 690,647 541,380 5,]68 322,537 538,2]I 4,1]1 854 8]0 23,3]],859 29,195,90E Contracts,notes,and mortgages (3,3]],859) _ payable 5,300,335 208,000 445,580 500,000 298,9]6 6,]52,891 6,>52,891 Total Ltabohties 18,2]5,0]] 4,66],125 843,472 3,84],444 45,587 35,5]4 83$]fi4 Ik2Z 12,066,974 5,855.1fi0 92,289 2p24,249 105,856 397,542 49,511,33E (3,3]],859) 46,133,476 Capital-Other Partners(Affiliated Pmtnerships) 3996016 1,50010' (665,911) 500,06] 2,212,599 1,345,732 (63_682) (164,291) 9,212 ]40 6,6]0 ]4 8,6]0,5]4 Total Lodelities and Other S Partners'Capital (Affiliated Pmtnershtps) 22,271,093 6,167,227 1]],561 4,347,511 45,587 35,574 838,764 16�222. 14,279,563 7,200,892 28,607 2,259,958 115,068 398282 58,181,909 (3,3]],859) 54,804,050 PARTNERS'CAPITAL 31,589376 (45,587) (35,574) 54Q598 46,715 295,736 267,704 (353) 9,212 73,235 32745,062 (1,155,686) 31,589,376 TOTAL LIABILITIES AND PARTNERS' CAPITAL 53,860,469 6,167,227 1]],561 4,347,511 - 1,3K,362 62,937 14,575,299 7,468,596 28,254 2,259,958 124,280 4>1,517 90,926,971 (4,533,545) 86,393,426 -14- CENTURY CROWELL COMMUNITIES,L.P. (A California Limited Partnership) COMBINING INCOME STATEMENT For the Year Ended December 31,2002 Schedule 6 Hm Nmacen Sunmrmce Colony Cove Avondale Adun Palms CCU Las noses Esmles slodow Fhlls @ Seneca (d Vdla Wod—ml Country Country V,su Del Indmn Plowman, Combining Sclmdule4 NON], LP. y1d. Palm Desert Collecnom Las Bnsae InNan Wells M1lonuBo Canyon Club Club Reyll Well, Totr15 Eulncs Tau] SALE OF DOh1PS/LOTS 109,731,454 25,369,673 9,413,M3 5,056,155 12,825,139 2,059,071 4,797,500 169,251,035 169,251,035 COST OF SALES 98,851,281 24,330,075 8,655,672 4,449,741 9,663,467 1,561,520 4,724,651 152236,407 (4,651,680) 147,584,727 GROSS PROFIT(LOSS) 10,980,173 - - - - 1,039,598 757,371 606,414 - 3,161,672 496,551 71,949 17,014,679 4S51,680 21,666,308 GENERAL AND ADAUNI& TRATIVE EXPENSES 5,148,670 5,148,670 5.148,670 INCORM(LOSS)PROM OPERATIONS 5,731,503 1,039,598 757,371 606,4I4 3,161,692 496,551 72,849 11,965,958 4,651,680 16,517,638 OTHERINCONIR(LOSS) Ovemeintl allmvanec 4,651,680 4,651,690 (4,651680) - 3omtventmeincome 2,306,463 2,306,463 (2,306,463) - Mweelianeoosmcome 1,500,179 102 (42,514) 67 (53,949) (72,155) (40,285) 9,022 (54,342) 5,014 104 1,248,843 1,248,843 Tow]ONer Income 8,458,322 102 (42,514) 67 (53SU) (72,555) (40,295) 7,022 (54,342) 5,014 104 8,206,986 (6,958,143) 1,248,843 Submml 14,189,325 102 (42,514) 67 (53,949) (72,555) 1,039,598 (40,285) 757,371 613,436 (54,342) 3,161,672 501,565 72,953 20,072,944 (2,306,463) 17,766,481 MINOmTY INTEREST nv PARTNERSHIP WCORIE (LOSS) 6,116,109 102 4� 67 (20,143) 461,635 345,732 (19,114) 2,598,379 250,792 730 9,692,765 9,692,765 NET INCOD'IE(LOSS) 8,073,716 (53,949) (72,555) 1,e39598 (20,142) 295,736 269,704 (36,228) 563,293 250,983 72,223 10,380,179 (2,306,463) 8,0]3,]16 15- CENTURY CROWELL COMMUNITIES,LP (A California Limited Partnership) COMBINING BALANCE SHEET December 31,2002 Schedule Century Century Crowell Crowell Del Rey Communities Santa Monticello Duna Tournament Rancho By Starlight Men La Elrnanahng Combining LP Rosa Monticello 11 Fairweys Collection Indic MEL ALsoI CCC Mandarwa If Ttu,,op Totals Entnes Total ASSETS Cash 18,879,120 794,230 2,615,329 180,447 619,687 53%007 233,463 51,962 1,838 140,991 59,642 363,936 1,770,549 26,249,221 26,249,221 Accounts receivable 2,765,747 558,173 1,390,118 5,642 104,638 1,000 3,500 2,480 48,645 317,665 5,197,608 (81,885) 5,115,723 Due Gam caden e, 5,385,400 21,557 5,a06,957 (1,998,599) 3,409,358 hivcolones 5,175,091 7,149,064 1,832,029 2,771,252 150,442 17,077,879 17,077,979 Property and cquipment(net) 232,307 232,307 232,307 bucstment in affiliated partnerships 5.150,623 5,150,623 (3,994,937) 1,155,696 Othcrassels 597,654 23,642 621,296 621,296 TOTAL ASSETS 38,185,942 8,525,109 5,837,476 7,957,341 723,325 690,a49 236,963 51,962 25,875 189,636 59,642 363,956 2,088,214 59,935,890 (6,075.421) 53,860,969 LLABHdTHilS AND OTHERPARTNERS'CAPITAL Accounts payable 302406 42%114 740,637 1,085 135,005 92,195 165,863 23,561 18,815 46,522 11,594 26,701 472,864 2,456,352 (578,332) 1 878,020 Accmed expenses and ether Iiabilitics 582,686 236,893 2,331,922 16,609 12,148 7,285 20,061 5,179 20,666 18,821 IM90 53,683 3,316,633 3,316,633 Constiucbon loans payable(net) 2,638,024 3,494,345 417,869 1229851 7,780,089 7,750,089 ConVacls,Hat Doe to ,times,and mortgages es 565,757 101,994 676,266 16,009 19,414 6,229 794 44,991 20,414 666 21,615 28,003 1,502,152 (1,502,152) - payable 3,000,945 1_113,350 1,050,000 36,040 5,300,335 5,300,335 Total Gabihhes 6,i24,p61 5,939,459 3,592,422 2,957,202 167,623 113,747 179,377 44,41fi 68,985 123,642 31,081 58,996 554,i50 20,355,561 (2,080,464) 18,275,077 CapNl-Othar Partners(Afhhmed Par erbips) 72,505 1,172,401 1,122,527 139 277,851 372,789 28,793 3,773 (21,555) 32,997 17,137 152,480 764,179 3,996,016 3.996,OIfi ]'anal Lmbrbtres and Other Partners'Capital (Affiliated Parmcrshrps) 6,596,566 7,111,860 4,714,949 2,957,341 445,474 486,536 208,170 48,189 47,430 156,639 48,218 211 A76 1,318,729 24,351,577 (2,080,484) 22,271,093 PARTNERS'CAPITAL 31,599,376 1,413,249 1,122,527 277,951 203,913 28,793 3,773 (21,555) 32,997 11,424 152,480 769,485 35,584,313 (3,994,937) 31,599,376 TOTAL LIABILITpS AND PARTNERS' CAPITaX 38,185,9u2 8,525.109 5,837,476 2,957,341 723,325 690,99 236,963 51,962 25,875 189,636 59,642 363,956 2,088,214 59,935,890 (6,075,421) 53,860,469 I6- CENTURY CROWELL COMMUNITTES,LP (A California Limited Partnership) COMBINING INCOME STATEMENT For the Year Ended December 31,2002 Schedule 8 Cenmryy Century Crowell Cmw,Il Del Rey Cotmnunin. Sent. Mennccllo On. Tournament Rancho By SmiI,ht Ahso La Elmminn5 Combining LP Rasa Monticello II Foir u, Co11ec6on Indm IPCC Ahso I CCC Mandanna II Tcm Totals Entrees Total SALE OF HOWS/LOTS 425,589 14,793,667 46,610,233 13,848,763 11,923,390 452,970 199,375 3,603,162 1,092,785 16,781521 109,731,A54 109,731,454 COST OF SALES 465,312 13129,68E 40,517,192 12,914,675 12,091006 407,913 66,720 3024,074 1,097,819 15,136,882 98,851,281 98,851,291 GROSS FROM(LOSS) (39,724) 1,663,979 6,093,041 - 934,089 (167,616) - 45,059 132,655 - 579,038 (5,034) L644,639 10,880,173 - 10,880,173 GENERAL AND ADIORUS- TRATWEEX ENSES 5,149,670 5j49,670 5,148,670 MCONTE(LOSS)FROM OPERATIONS (5,188,39D 1,663,999 6,093,041 - 934,088 (167,616) - 453051 1323655 5/9,088 (5,034) 1,644,639 5,731,503 OTHER INCOME(LOSS) Overhead allonance 4,6513690 4,651680 4,651690 Joint n-mic income ],211,273 7,211,273 (4,904,810) 2,306,463 mecellaneeusmcome 1,373,992 (39,056) 19,790 139 402 428 (83,120) 2,459 570 221,403 1.898 269 1,025 1,500,179 115003179 Total Oche,Income 13.236,945 (393056) 19,990 139 402 428 (83,120) 2,459 590 221,403 1,878 269 1,025 13,363,132 (4,904,810) 8,458,322 Sobmtal 8,048,551 1,624,923 6,112,831 139 9343490 (161,188) (83,120) 47,516 133,225 221,403 580,966 (4,765) 1,645,664 19,0943635 (4,904,910) 14,189,825 MINORITY INTEREST EV PARTNERSHIP INCOME (LOSS) (25,165) 914,652 3,240,304 139 488,683 33,994 (41,560) 23,958 96,001 110,701 394,313 (9]]) 881,486 6,116,109 6,116,109 NET MCOME(LOSS) 8,073,716 710,271 2872,527 - 445,809 (200,962) (41,560) 23,758 37r24 1103702 186,653 (3988) 764,196 12,978,526 (4,904,610) 8.073,716 17- RESOLUTION NO. 21060 r� OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING BOUNDARY MAP OF PROPOSED ASSESSMENT DISTRICT NO. 162, "THE VILLAS" (TRACT 29077) AND "48 @ BARISTO" (TRACT 30941) AND ORDERING SAME FILED AND RECORDED WHEREAS, this City Council of the City of Palm Springs (the "Council" and "City") proposes to take proceedings for the formation of a special assessment district to be designated "Assessment District No. 162" pursuant to the Municipal Improvement Act of 1913, Division 12 of the Streets and Highways Code, for the acquisition and construction of certain public improvements; and WHEREAS, a boundary map of said proposed special assessment district has been presented to this Council. NOW, THEREFORE, BE IT RESOLVED, as follows: Section 1. Approval of Boundary Map. The boundary map of proposed Assessment District No. 162 is hereby approved. Section 2. Filing of Map in Board Clerk's Office. The City Clerk is hereby directed to place said map on file in said Clerk's office and to note thereon the approval of said map y by this Council as provided herein. Section 3. Recording of Map. The City Clerk is hereby directed to record said map in the office of Riverside County Recorder within fifteen (15) days after the adoption by this Council of the resolution fixing the time and place of the hearing on the Engineer of Work's report. Section 4. Repeal of Inconsistent Resolutions. Any resolution of the Council and any part of such resolution inconsistent with this resolution is hereby repealed to the extent of such inconsistency. Section 5. Effective Date. This resolution shall be effective upon the date of its adoption. ADOPTED this 21s`day of July, 2004. AYES: Members Foat, McCulloch and Mills NOES: Mayor Oden ABSENT: Member Pougnet ATTEST: CITY OF PALM SPRINGS, CALIFORNIA By City Clerk City Manager REVIEWED & APPROVED AS TO FORM: