Page 89 - Yucaipa Valley Water District

Workshop Memorandum No. 17-075 Page 10 of 18

Procedure for Administering

Revenue and Taxation Code Section 2228(a)

The Revenue and Taxation Code, Section 2228(a) requires the following:

If a special district is located within a single county or within more than one city or any combination
of cities and incorporated area within a single county, the annual percentage change in population
for the district shall be that established for the county or the weighted average of the percentage
change of each city and the unincorporated area.

If a special district is located within more than one county, the annual percentage change in
population for the district shall be the weighted average of the percentage change of each county
or city or unincorporated area within the district or any combination provided that the areas
selected are mutually exclusive.

The State of California, Department of Finance has specified that the weights applied shall be the
relative share of the assessed valuation (A.V.) of the district in each local agency.

Population Percentage Change Factor:

Percentage
Population Assessed Percentage
Local Agency Change Valuation = Change x A.V.

San Bernardino County 1.16% x 6,064,541,815 = 70,348,685

Riverside County 3.09% x 1,005,468,817 = 31,068,986
_________________ _________________
Total District 7,070,010,632 101,417,671

Weighted Average Percent Change:

Total District (Percentage Change x A.V.) = 101,417,671 = 0.014345
Total District Assessed Valuation 7,070,010,632

Yucaipa Valley Water District - May 30, 2017 - Page 89 of 138