The Laguna Creek Ranch/Elliot Ranch Community Facilities District No.1-Improvement Area 2 (Lakeside) (LCR_ER CFD, Imp. Area 2), was established in 1990 to fund the acquisition and construction of major roadway, intersection, freeway interchange, park and fire protection facilities in what is now the City of Elk Grove. $24.2 million in Lakeside special tax bonds were issued. The bonds were refunded with the issuance of refunding bonds in 1997. In 1998, Lakeside registered voters approved a change proceeding to revise the rate and method of apportionment for the district by reducing maximum tax rates and adding protection against tax base erosion due to changes in land use. The bonds were refunded again with the issuance of refunding bonds in 2011.
The levy of the Lakeside special tax for properties in the district is determined by the maximum tax assigned to each parcel when the amended rate and method apportionment (RMA) was approved in 1998 (Levy 0173). The land included in the Lakeside District is divided into two special tax areas based on each parcels land use category. For more information, please contact the Special Districts Section at (916) 874-6525.
LCR-ER CFD, Imp. Area 2 - Annual Report and Map pursuant to Government Code (CA) Section 53343.1
LCR-ER CFD, Imp. Area 2 - Annual Report to State Controller's Office pursuant to Government Code (CA) Section 12463.0 (AB 2109)
LCR-ER CFD, Imp. Area 2 - Annual Report to California Debt and Investment Advisory Commission pursuant to Government Code (CA) Section 53359.5
LCR-ER CFD, Imp. Area 2 - Rate and Method of Apportionment
