HomeMy WebLinkAboutMINUTES - 08111998 - C111 �w l l of
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY9 CALIFORNIA
Adopted this Order on AM ST 11, 1998 ,�. • by the following vote.
AYES: SUpERVISO S uILKEm, GERBER, DESAULNIER, CANCIAMILLA and ROGERS
NOES: NOM
ABSENT: NWE
ABSTAIN: NOW
RESOLUTION 98/428
SUBJECT: Property Tax Exchange Agnmro tt with the City of San Ramon for Annexations in
Dougherty Valley Area.
WHEREAS, the attached property tax exchange agreement Is the culmination of several years
of negotiations between the County and the City of Sera Ramon,
THEREFORE, BE IT RESOLVED THAT THE BOARD OF SUPERVISORS OF CONTRA
COSTA COUNTY approve the attach*d agreement which Well govern the allocation of property tax
rmnue in the Daugherty Valley Area.
I hereby certify that this is a true and correct
copy of an action taken and entered on the
minutes of the Board of Supervisors on the
date shown.
ATTESTED: ;.. �.
PHIL BATCHE A, Clerk of the Board
of Supervisors and County Administrator
gy
-Deputy
CC: Auditor-Controller
Treasurer�Tax Collector
County Rerder
CAC?-Tony Enea
CamnYnity Develop hent
RESOLUTION 98/428
MASTER PROPERTY TAX TRANSFER AGREEMENT FOR
ALLOCATION OF PROPERTY TAXES BETWEEN THE COUNTY OF
CONTRA COSTA AND CITY OF SAN RAMON FOR ANNEXATIONS IN
THE DOUGHERTY VALLEY AREA
(R.&T.C. Sec. 99(d))
B `i '
By Resolution � adopted by the Board of Supervisors of the County of Contra
Costa, and by Resolution - dopted by City Council of the City of San Ramon,
the County of Contra Costa (County) and the City of San Ramon (City) agree as
follows:
1. Purpose
This Agreement is in contemplation of the development of the Dougherty
Valley Area (the "Area") described in Exhibit A hereto. The parties hereto wish to
avoid the expense and delay of negotiating a separate property tax transfer
agreement for each annexation to the City in the Area and to avoid the
uncertainties of whether such agreements can be reached in time to allow
orderly, planned development. Accordingly,.the parties intend that this master
property tax transfer agreement under authority of Revenue and Taxation Code
Section 99(d) shall govern the allocation of property tax revenues between the
County and the City for all annexations to the City completed in the Area during
the time in which this Agreement is effective.
This Agreement is intended only to allocate, as between County and City,
the 1% general ad valorem property tax as portions of the Area are annexed into
i
the City of San Ramon. It is not intended to affect or to be affected by any
supplemental funding such as a special tax, assessment, or other revenue
mechanism collected or imposed in the Area.
2. Duration of Agreement
This Agreement shall terminate when all annexations in the Area have
been completed or at such sooner time as the parties may mutually consent to
termination. Any annexations completed prior to termination of this Agreement
shall continue to be subject to the distribution of property taxes established by
this Agreement.
3. Definitions
To the extent not inconsistent with the definitions set forth hereinbelow,
the definitions of California Revenue & Taxation Code Sections 95 and 75.1-75.9
and of Government Code Sections 5601056081 shall apply herein. The
following additional definitions shall apply:
a. "Tax Allocation Factors" shall mean the proportions established
pursuant to R.&T.C. Sec. 96.5 for the allocation of Annual Tax Increment.
b. "Base tax" shall mean the property taxes allocated for the tax year in
the territory to be annexed pursuant to R.&T.C. Sec. 96.1(a).
c. "Annual tax increment" ("ATI" or "increment") shall mean the property
taxes allocated for the tax year in the territory to be annexed pursuant to
R.&T.C. Secs. 96.1(b), 96.2 and 96.5.
2
d. "Supplemental Roll Taxes" shall mean the property taxes collected for
the tax year in the territory to be annexed, which are apportioned under
R.&T.C. Secs. 75.70(c).
e. "Regular Roll Taxes" shall mean the property taxes, except
Supplemental Roll Taxes, for the tax year in the territory to be annexed.
f. "Tax year" shall mean the annual period from July I through the
succeeding June 30.
g "Dissolved County Service Area" shall mean the part of any County
Service Area which is dissolved upon annexation of territory of the Service
Area to the City.
h. "Annexation" shall mean the annexation to the City of San Ramon of a
portion of the Area, as part of the Dougherty Valley Development, which
this Agreement contemplates.
i. "First Tax Year" shall mean the tax year in which property tax revenues
are first distributed to the City as a result of an Annexation. The First Tax
Year will normally be the tax year beginning July I of the calendar year
after the calendar year in which an Annexation is completed.
j "County Pre-annexation Share"-shall mean the property taxes the
County would have received in the Annexation area if the allocation to
CSA M-29 and annexation to the City had not occurred.
4. Annexations
The parties intend that each Annexation is to be initiated by the owner of
the property at the time the final subdivision map for a portion of the Area is
3
approved. The annexed territory thus is intended to be a part of the City by the
time of enrollment of the increased valuation resulting from the development.
5 . Division of Tax Revenues In the First Tax Year
Notwithstanding any previous allocation of County property taxes to CSA
M-29, for the First Tax Year for any Annexation the division of Regular and
Supplemental Roll tax revenues between the County and City for each tax rate
area in the territory of the Annexation shall be as follows:
a. Regular Roll Taxes
1) Base Tax
The City shall receive so much of the County Pre-annexation Share
Base Tax as will make the total City Base Tax equal to 4 % of all Base
Tax allocated in the tax rate area for the tax year, and the County shall
retain the remainder of the County Pre-annexation Share Base Tax,
including any Base Tax then allocable to CSA M-29.
2) Annual Tax increment
The City shall receive so much of the County Pre-annexation
Share annual Tax Increment as will make the total City Annual Tax
Increment equal to 4 % of all Annual Tax Increment allocated in the tax
rate area for the tax year, and the County shall retain the remainder of the
County Pre-annexation Share Annual Tax Increment, including any
Annual Tax increment then allocable to CSA M-29.
b. Supplemental Roll Taxes
4
_. . . .......... . ._.
_ ... .. .. ... ...
The supplemental roll taxes for the tax year from the territory of the
Annexation will be distributed to the City and County as part of the overall
supplemental roll tax distribution made under R.&T.C. Sec. 75.70(c).
c. Tax Allocation Factors
For each tax rate area in the territory of the Annexation, new City and
County Tax Allocation Factors will be established for the First Tax Year pursuant
to R.&T.C. Sec. 96.5, reflecting the forgoing division of property taxes between
the City and County. Until (and if) changed by subsequent boundary changes or
legislation, such Tax Allocation Factors shall be used for the division of Annual
Tax Increment for subsequent years (see Pars. 6.a.2) and 6.b.2) herein).
6. Division of Property Tax Revenues In Years Subsequent to the First Tax Year
Notwithstanding any previous allocation of County property taxes to CSA
M-29, for the years subsequent to the First Tax Year for any Annexation the
division of Regular and Supplemental Roll tax revenues between the County and
City for each tax rate area in the territory of the Annexation shall be as follows:
a. City's Property Tax Revenues
For tax years succeeding the First Tax Year the City shall receive from
each tax rate area in the territory of the Ann..exation the total of the following:
1) An amount of Base Tax equal to the total of the Base Tax and ATI the
City received in the prior tax year from the tax rate; provided, however,
that County shall receive the City's Base Tax to the extent the City's Base
Tax exceeds 4 % of the total Base Tax allocated in the tax rate area for
the tax year.
5
2) An amount of Annual Tax Increment determined by multiplying the
City's Tax Allocation Factor for the tax rate area by the change in taxes
due to assessed value growth in the tax rate area since the prior tax year,
provided, however, that County shall receive the City's Annual Tax
Increment to the extent the City's Annual Tax Increment exceeds 4 % of
the total Annual Tax Increment allocated in the tax rate area for the tax
year.
3) CSA M-29 shall receive no portion of the County Pre-annexation Share
of Annual Tax Increment or Base Tax.
b. County's Property Tax Revenues
For tax years succeeding the First Tax Year the County shall receive from
each tax rate area in the territory of the Annexation the total of the following:
1) An amount of Base Tax equal to the total of the Base Tax and ATI the
County received in the prior tax year from the tax rate, plus any of City's
Base Tax exceeding 4 % of the total Base Tax allocated in the tax rate
area for the tax year.
2) An amount of Annual Tax Increment determined by multiplying the
County's tax allocation factor for the tax rate area by the changein taxes
due to assessed value growth in the tax rate area since the prior tax year,
plus any of City's Annual Tax Increment exceeding 4 % of the total
Annual Tax Increment allocated in the tax rate area for the tax year.
3) The County shall receive any Annual Tax Increment and Base Tax to
which CSA M-29 might have been entitled if there had been no
annexation to the City of San Ramon.
6
7. Potential Legislative and Legal Action
The parties recognize that future legislation, including (but not limited to)
legislation regarding State Assistance and/or the Educational Revenue
Augmentation Fund, may change the distribution of property tax revenues in a
manner that would reduce the distributions made to CSA M-29 and/or to the City
for Annexations completed under this Agreement. In the event of such
legislation, the City agrees that, notwithstanding the foregoing specification of
property tax allocations:
a. If the 4% of total property taxes allocated to CSA M-29 is reduced by
such Legislation, the County 1) shall have no obligation to transfer
County property taxes in order to bring the M-29 share back up to 4%
and 2) shall have no obligation to otherwise reimburse or make CSA
M-29 whole as to such reduction. In event such Legislation reduces
the M-29 share of property taxes, only that reduced share shall be
transferred to the City upon annexation and the County 1) shall have
no obligation to transfer County property taxes in order to bring the
City's share back up to 4% and 2) shall have no obligation to;otherwise
reimburse or make the City whole as to such reduction.
b. If the property taxes allocated to the City pursuant to this Agreement
is reduced by such Legislation, the County 1) shall have no obligation
to transfer County property taxes.its order to bring the City share back
up to 4% and 2) shall have no obligation to otherwise reimburse or
make the City whole as to such reduction.
In the event that future legislation reduces the amount of property taxes
that the County would receive under this Agreement from the territory annexed to
the City under this Agreement (the "Agreed Amount' specified hereinabove), City
agrees that the Auditor shall make such adjustments to the allocations as will
insure that the County continues to receive the Agreed Amount from the territory
annexed to the City under this Agreement
City agrees that it will at no time seek to change this Agreement either by
legislative or legal action. City further agrees that it will not attempt to obtain the
benefit of any legislative or case law (eg, reported appellate cases) changes that
may affect this Agreement. In the event City does seek to change this',
Agreement and County incurs any expense related thereto (including, but not
limited to, attorney time and costs), City agrees to reimburse County fully for
such expenses.
9. Effective Date
The effective date of this Agreement is July 20, 1997.
10. Inconsistencies Between This Agreement and the MOU, Settlement
Agreement, or other agreements
In event of any inconsistency between this Agreement and the
Memorandum of Understanding ("MOU") between the County, the City of San
Ramon and the developers of the Dougherty Valley area, which addresses many
aspects of development in the Daugherty Valley area (including division of
property taxes), the provisions of this Agreement shall prevail. In event of any
inconsistency between this Agreement and.the Master Settlement Agreement
(dated May 11, 1994) between the County, City of San Ramon, City of Danville
and the developers of the Dougherty Valley area ("MSA"), the provisions of this
Agreement shall prevail. In event of any inconsistency between this Agreement
and any other agreement between the County and City of San Ramon and/or the
developers of the Dougherty Valley area, which addresses any aspect of
development in the Dougherty Valley area, the provisions of this Agreement shall
prevail.
8
................................................
11. Severability
If any cruse, sentence or paragraph of this Agreement is
held void or unenforceable by a court of law, the parties intend that the
remainder of this Agreement shall continue to have full operative effect.
Dated: Dated:
City of San Ramon County of Contra Costa
f
BY: BY:
Ri id �
ieb9lEgBoard
Attest. attest.
t"C
) ATT
PH tt $ATCN -R,Cfcnk o't Board
of UPOMsors And County A MIMStrator
ty Clerk By .cept3eputy
Approved as to farm
City Attbrne �
a dvpsmbrevmod:#0117/97-F(mod.7131198)
9
RESOLUTION NO. 98-96
A RESOLUTION OF THE CITY OF SAN RAMON APPROVING
MASTER PROPERTY TAX EXCHANGE AGREEMENT BETWEEN
THE CITY OF SAN RAMON AND CONTRA COSTA COUN'T'Y
RELATING TO THE ANNEXATION OF DOUGHERTY VALLEY
WHEREAS,on May 11, 1994,the City of San Ramon,the Town of Danville. the
County of Contra Costa, Windemere Ranch Partners and Shapell Industries. Inc., entered into an
agreement to settle litigation(Town of Danville. et al. v. County of Contra (`rr�ta.et al.,No. C93-
40231); and
WHEREAS, Revenue and Taxation Code §99{d}as well as Sections 3.3.5 and 4.2.5 of
the Settlement Agreement require that the City of San Ramon and Contra Costa County enter
into a property tax exchange agreement prior to any annexation of Dougherty Valley; and
WHEREAS, an application for annexation to the City of San Ramon of approximately
74 acres comprising the first four approved final subdivision maps is pending before LAI{CO;
and
WHEREAS, the property tax exchange agreement between the City and Contra Costa
County was presented to and considered by the City Council on July 28, 1998.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San
Ramon does hereby approve the master property tax exchange agreement between the City of
San Ramon and Contra Costs County relating to the annexation of Dougherty Valley.
BE IT FURTHER RESOLVED that the Mayor is authorized to execute the master
property tax exchange agreement on behalf of the City of San Ramon.
l /Ixtz�L,y Lzflf� t(:ut f/xit 111 4
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.... ... .. . .. ...... ................
PASSED,APPROVED AND ADOPTED on this 28" day of July. 1998, by the
following votes:
AYES: Councilmembers Hudson, Kinney, Raab and Vice Mayor Athan
NOES: None
ABSENT: Mayor Welm
ABSTAIN: None
Byron Athan, Vice Mayor
ATTEST:
dy Mayarlane, Citylerk
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2
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98-L-9 5ma'tx3NNV\dvAlvNlANoNv3lvo1:f
Local Agency Formation Commission Pagel of 5
Contra Costa County, California
Legal Description
Date: 5/29/98
Annexation to City Of San Raman
EXHIBIT "A"
All that real property situate in the unincorporated area of the County of Contra Costa, State of
California, described as follows:
All of Lots 1 thru 42 ,a portion lot Lot 51. Parcels A, B,C,Bollinger Canyon:Road. S. Gale Ridge
Road,N. Chanterella Drive, Sorrelwood Court, Rosincress Drive, Sorrelwood Drive, Canna Way,
of that reap entitled " Subdivision 7796 ", filed October 29, 1997 in Book 395 of Maps at page 47
in said County.
All of Lots 1 thru 79, Parcel A, Black Calla Court, Watercress Place, Dewberry Drive, Wineberry
Drive, of that flap entitled" Subdivision 7979 `°, filed October 29, 1997 in Book 396 of Maps at
Page l in said County.
All of Lots 1 thru 25, Parcel A, Sorrelwood Drive, of that map entitled " Subdivision 7980". filed
October 29, 1997 in Book 396 of Maps at Page 8 in said County.
All of Lots 1 thru 45, Parcel A, N. Gale Ridge Road, Hedgecrest Drive, of that Map entitled "
Subdivision 7981 ", filed October 29, 1997 in Book 396 of Maps at Page 13 of said County.
More particularly described as follows:
BiWani lg at a point on the Easterly boundary line of the City Of San Ramon said point also being
the southwest corner of Bollinger Canyon Road as shown on that certain Map of Subdivision 7796;
thence along the westerly boundary of Subdivision 7796 also being along the Easterly line of the City;
of San Ramon as shown on"Canyon Lakes Phase VI Boundary Reorganization'(LAFCO 88-20)and
"Canyon Lakese Plase VTI Annexation(LAFC 88-52)the following courses and distances:
North 260 06'42" West 801.24 feet;
Thence leaving said Easterly line of the City of San Ramon along a non-tangent curve to the right
whose radius point bears South 40°3430" East 605.00 feet,through a central angle of 9°02'34" an
arc length of 95.48 feet;
Thence North 58°28'04" East 44.79 feet;
VV085-95\951051\$VRVEYICM ANX
Page 2 of 5
Annexation to City Of San Ramon
EXHIBIT"X'
Thence along a curve to the left whose radius is 120.00 feet,through a central angle of 63"00'54" an
arc length of 131.98 feet;
Thence North 04' 32' 50" West 34.22 feet;
Thence along a curve to the left whose radius is 300.00 feet,through a central angle of 18*38'56" an
are length of 97.65 feet;
thence North 23'11'46" West 22.15 feet;
Thence along a curve to the right whose radius is 130.00 feet, through a central angle of 14'12'56"
an arc length of 32.25 feet;
Thence North 08" 58' 50" West 8.52 feet;
Thence North 86' 51' 53" East 191.88 feet;
Thence North 431 02' 18" East 53.61 feet;
Thence North 47* 33' 51" East 136.33 feet;
Thence North 54' 20' 32" East 153.61 feet;
Thence South 37' 5549" East 29.79 feet;
Thence North 861 3839" East 24.04 feet;
Thence along a non-tangent curve to the right whose radius point bears North 86038'39" East 484.00
feet,through a central angle of 9148'48" an arc length of 82.90 feet;
Thence North 06' 2727" East 24.41 feet;
Thence North 34* 23' 17" West 12.00 feet;
Thence along a non-tangent curve to the right whose radius point bears North 13'26'07" East 328.00
feet, through a central angle of 0401411" an arc length of 24.25 feet;
Thence North 17'40' 18" East 64.00 feet;
Thence along a non-tangent curve to the left whose radius point bears North 17'40'18" East 264.00
feet,through a central angle of 109'46'37" an arc length of 505.82 feet;
Thence North 87' 53' 41" East 64.00 feet;
Thence South 63153' 56" East 101.77 feet;
Thence South 60"09' 42" East 96.49 feet;
Thence South 47' 17' 13" East 96.36 feet;
Thence South 32* 3937" East 96.15 feet;
Thence South 261 19' 32" East 609.69 feet;
Thence South 30" 56' 19" East 80.26 feet;
Thence South 410 58' 29" East 81.00 feet;
Thence South 23* 58' 28" East 77.93 feet;
Thence South 16*44' 09" East 89.04 feet;
Thence South 22* 2324" East 77.06 feet;
Thence South 18" 39'40" East 90.04 feet;
P WD5MM105 IZUILVEYTITY ANX
Page 3 of 5
Annexation to City Of San Ramon
aEd.iiHIBIiJ"Ar
Thence South 11° 44' 02'" East 90.97 feet;
Thence South 03° 15' 20" East 78.55 feet;
Thence South 07° 45' 11" West 121.46 feet;
Thence South 00° 09' 03" East 26.55 feet;
Thence North 89°26'51" East 808.01 feet;
Thence North 00°29'03" 31.92 feet;
Thence North 12°5352" East 128.19 feet;
Thence North 08°34'44" East 130.04 feet;
Thence North 09°09'57" West 126.91 feet;
Thence North 00°09'59" West 71.49 feet;
Thence North 18°24' 15" East 58.59 feet;
Thence North 4612947" East 175.09 feet;
Thence North 29° 3444" East 191.19 feet,
Thence North 47° 48' 03" East 54.25 feet;
Thence North 45° 55' 30" East 73.25 feet;
Thence South 30' 14' 46" East 87.16 feet;
Thence along a non-tangent curve to the right whose radius point bears South 34°51'43" East 106.00
feet, through a central angle of 5510'50" an arc length of 102.09 feet;
Thence South 691 40' 53" East 44.31 feet;
Thence North 65" 19' 07" East 17.82 feet;
Thence North 20" 19' 07" East 126.40 feet;
Thence South 69" 40' 53" East 64.00 feet;
Thence South 201 19' 07" West 255.09 feet;
Thence along a curve to the left whose radius is 180.00 feet,through a central angle of 48°37 13" an
arc length of 152.75 feet;
Thence South 28*18'06" East 344.58 feet;
Thence along a curve to the right whose radius is 560.00 feet,through a central angle of 10'02'16"
an are length of 98.11 feet;
Thence South 18° 15' 50" East 23.12 feet;
Thence along a curve to the right whose radius is 848.00 feet, through a central angle of 2°4952"
an arc length of 41.90 feet;
Thence South 15° 25' 59" East 8.38 feet;
P'Ut185.95t9S t OS!15iSRL'EYCiTY.AN3{
Page 4 of 5
Annexation to City Of San Ramon
EXHIBIT"A!
Thence along a curve to the left whose radius is 20.00 feet,through a central angle of 92'11'39" an
arc length of 32.18 feet;
Thence along a curve to the left whose radius is 1796.00 feet, through a central angle of 04'20'32"
an arc length of 136.11 feet;
Thence North 681 01' 51" East 790.18 feet;
Thence along a curve to the right whose radius is 1982.00 feet,through a central angle of 02115'57"
an arc length of 78.38 feet;
Thence South 00' 00' 00" West 198.90 feet;
Thence along a non-tangent curve to the left whose radius point bears South 21'51'25" East 1475.00
feet, through a central angle of 00"06"'44 an arc length of 2.89 feet;
Thence South 681 OF 51" West 791.24 feet
Thence along a curve to the left whose radius is 1982.00 feet, through a central angle of 01'18'3 1
an arc length of 45.27 feet;
Thence South 20' 3938" East 8.00 feet;
Thence along a non-tangent curve to the right whose radius point bears North 20"39'38" West
1990.00 feet, through a central angle of 00'43"'11 an arc length of 25.00 feet;
Thence North 190 5627" West 8.00 feet;
Thence along a non-tangent curve to the right whose radius point bears North 19'56'27" West
1982.00 feet. through a central angle of 02'47'27" an arc length of 96.54 feet;
Thence along a curve to the leftwhose radius is 20.00 feet, through a central angle of 88'16'58" an
arc length of 30.82 feet;
Thence South 15' 2558" East 207.55 feet;
Thence along a curve to the left whose radius is 268.00 feet,through a central angle of 28120'25" an
arc length of 132.56 feet;
Thence South 4314623" East 55.48 feet;
Thence along a curve to the right whose radius is 487.00 feet,through a central angle of 47'34'11
an arc length of 404.33 feet;
Thence South 03"47'47" West 54.60 feet;
Thence along a curve to the right whose radius is 342.00 feet,through a central angle of 46'50'57"
an arc length of 279.64 feet;
Thence South 50* 38' 44" West 58.08 feet;
P'1l08S45k95I05I1SUft\TY\CITY ANX
Page 5 of 5
Annexation to City Of San Ramon
EXHIBIT "A"
Thence North 39°21'16" West 60.99 feet;
Thence along a non-tangent curve to the left whose radius point bears North 44°08'39" West
283..00 feet, through a central angle of 17150'12"an arc length of 88.10 feet;
Thence North 28101'09" East 155.16 feet;
Thence along a curve to the left whose radius is 188.40 feet,through a centralangle of 24'1322" an
arc length of 79.48 feet;
Thence North 031 4747" East 7.23 feet;
Thence along a curve to the right whose radius is 423.00 feet, through a central angle of 47034'10"
an arc length of 351.19 feet;
Thence forth 43° 46' 23" West 93.40 feet;
Thence along a curve to the right whose radius is 332.00 feet, through a central angle of 28°20'25"
an arc length of 164.22 feet;
Thence North 15° 2558" Vilest 174.24 feet;
Thence along a curve to the left whose radius is 20.00feet, through a central angle of 88°13'31" an
arc length of 30.80 feet;
Thence along a curve to the right whose radius is 1982.00 feet,through a central angle of 13°06'20"
an arc length of 453.35 feet;
Thence South 89° 26' 51" West 1609.87 feet;
Thence South 000 33' 09" East 8.00 feet;
Thence South 89° 26' 51" West 25.00 feet;
Thence North 00° 33' 09" West 8.00 feet;
Thence South 89° 2651" West 940.74 feet to the Southwesterly corner of said Bollinger Canyon
Road and the point of Be inner.
Containing 75.08 acres, more or less.
P'\JOBS-9319St03hSLIRVEWITY ANX
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