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„W"WILLDAN Financial Services L INTRODUCTION The BOARD OF DIRECTORS of the CONEJO RECREATION AND PARK DISTRICT, CALIFORNIA, has adopted a Resolution ordering the preparation and filing of an Engineer's "Report” pursuant to the provisions of the "Landscaping and Lighting Act of 1972", being Division 15, Part 2 of the Streets and Highways Code of the State of California, commencing with Section 22500 (the "1972 Act"), for purposes of authorizing the annual levy of special assessments for certain work in the assessment district known and designated as LANDSCAPING MAINTENANCE DISTRICT NO. 92-1 (Rancho Conejo Playfield) (hereinafter referred to as the "District"). This Report has been prepared and filed with the Secretary of the Board of Directors pursuant to Sections 22623 and 22624 of the 1972 Act, for the fiscal year commencing July 1, 2014 and ending June 30, 2015 (fiscal year 2014/2015) in accordance with Article 4 (commencing with Section 22565) of Chapter 1 of the 1972 Act. The proposed assessments described in this Report are calculated based on the estimated costs associated with the annual maintenance, operation, and servicing of improvements within the District and are spread to only the properties within the District based on a method of apportionment that reflects the proportional special benefits to each property. The assessments calculated for fiscal year 2014/2015 do not exceed the maximum assessment rate previously approved by the property owners and adopted by the Board of Directors. The Board of Directors approved the formation of the District by the adoption of Resolution No. 072392-B on July 23, 1992. In 1998, the first phase of the district improvements was completed and accepted by the Conejo Recreation and Park District for maintenance. The first annual assessment for the District was levied in fiscal year 1998/1999. An updated Report is prepared each year to reflect the annual costs, substantial changes in the improvements, changes in parcels and developments within the District and to establish the assessment rate to be levied on parcels within the District. At a noticed annual Public Hearing, the Board of Directors shall consider all public comments and written protests regarding the District. The Board of Directors shall review the Engineer's Report and may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Board may order the levy and collection of assessments for fiscal year 2014/2015 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller for inclusion on the property tax roll. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved by the Board of Directors. It has been previously determined by the legislative body, that the maximum assessment rate established for this District is in compliance with the provisions of the California Constitution Article XI I ID (hereinafter referred to as the "Constitution") and the provisions of the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and 2014/2015 Landscape Maintenance District No. 92-1 Page 1 of 20