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03-04-2025 Regular Council Meeting Agenda Packet
.4<., 41110 MARANA AZ ESTABLISHED 1 9 7 7 MARANA TOWN COUNCIL REGULAR COUNCIL MEETING NOTICE AND AGENDA 11555 W. Civic Center Drive, Marana, Arizona 85653 Council Chambers, March 4, 2025, at or after 6:00 PM Jon Post, Mayor Roxanne Ziegler, Vice Mayor Patrick Cavanaugh, Council Member Patti Comerford, Council Member Herb Kai, Council Member Teri Murphy, Council Member John Officer, Council Member Pursuant to A.R.S. §38-431.02, notice is hereby given to the members of the Marana Town Council and to the general public that the Town Council will hold a meeting open to the public on March 4, 2025, at or after 6:00 PM located in the Council Chambers of the Ed Honea Marana Municipal Complex, 11555 W. Civic Center Drive, Marana, Arizona. ACTION MAY BE TAKEN BY THE COUNCIL ON ANY ITEM LISTED ON THIS AGENDA. Revisions to the agenda can occur up to 24 hours prior to the meeting. Revisions to the agenda appear in italics. As a courtesy to others, please turn off or put in silent mode all electronic devices. Meeting Times Welcome to this Marana Town Council meeting. Regular Council meetings are usually held the first and third Tuesday of each month at 6:00 PM at the Ed Honea Marana Municipal Complex, although the date or time may change and additional meetings may be called at other times and/or places. Contact the Town Clerk or watch for posted agendas for other meetings. This agenda may be revised up to 24 hours prior to the meeting. In such a case a new agenda will be posted in place of this agenda. Speaking at Meetings If you are interested in speaking to the Council during the Call to the Public or Public Hearings, you must fill out a speaker card (located in the lobby outside the Council Marana Town Council Regular Meeting Agenda Packet Page 1 of 371 March 4, 2025 Chambers) and deliver it to the Town Clerk prior to the convening of the meeting. All persons attending the Council meeting, whether speaking to the Council or not, are expected to observe the Council rules, as well as the rules of politeness, propriety, decorum and good conduct. Any person interfering with the meeting in any way, or acting rudely or loudly will be removed from the meeting and will not be allowed to return. Accessibility To better serve the citizens of Marana and others attending our meetings, the Council Chambers are wheelchair and handicapped accessible. Persons with a disability may request a reasonable accommodation, such as a sign language interpreter, by contacting the Town Clerk at (520) 382-1999. Requests should be made as early as possible to arrange the accommodation. Agendas Copies of the agenda are available the day of the meeting in the lobby outside the Council Chambers or online at www.maranaaz.gov under Agendas and Minutes. For questions about the Council meetings, special services or procedures, please contact the Town Clerk, at (520) 382-1999, Monday through Friday from 8:00 AM to 5:00 PM. This Notice and Agenda Posted no later than 24 hours prior to the meeting, at the Ed Honea Marana Municipal Complex, 11555 W. Civic Center Drive, the Marana Operations Center, 5100 W. Ina Road, and at www.maranaaz.gov under Agendas and Minutes. REGULAR COUNCIL MEETING CALL TO ORDER AND ROLL CALL PLEDGE OF ALLEGIANCE/INVOCATION/MOMENT OF SILENCE APPROVAL OF AGENDA CALL TO THE PUBLIC At this time any member of the public is allowed to address the Town Council on any issue within the jurisdiction of the Town Council, except for items scheduled for a Public Hearing at this meeting. The speaker may have up to three minutes to speak. Any persons wishing to address the Council must complete a speaker card located outside the Council Chambers and deliver it to the Town Clerk prior to the commencement of the meeting. Individuals addressing a meeting at the Call to the Public will not be provided with electronic technology capabilities beyond the existing voice amplification and recording capabilities in the facilities. Pursuant to the Arizona Open Meeting Law, at the conclusion of Call to the Public, individual members of the Council may respond to criticism made by those who have addressed the Council, and may ask staff to review Marana Town Council Regular Meeting Agenda Packet Page 2 of 371 March 4, 2025 the matter, or may ask that the matter be placed on a future agenda. PROCLAMATIONS MAYOR AND COUNCIL REPORTS: SUMMARY OF CURRENT EVENTS MANAGER'S REPORT: SUMMARY OF CURRENT EVENTS PRESENTATIONS P1 Presentation: Relating to Finance; presentation, discussion and possible direction on proposed changes to the Town of Marana Comprehensive Fee Schedule and other various rate and fee adjustments (Yiannis Kalaitzidis) P2 Relating to Budget; presentation of independent auditor's report and final results for the 2023-2024 fiscal year (Yiannis Kalaitzidis) CONSENT AGENDA The Consent Agenda contains items requiring action by the Council which are generally routine items not requiring Council discussion. A single motion and affirmative vote will approve all items on the Consent Agenda, including any resolutions or ordinances. Prior to a motion to approve the Consent Agenda, any Council member may remove any item from the Consent Agenda and that item will be discussed and voted upon separately. Cl Resolution No. 2025-017: Relating to Administration; demonstrating the Town's compliance with A.R.S. § 41-1494 (Curry C. Hale) C2 Resolution No. 2025-018: Relating to Development; approving the Final Plat for Stonegate Blocks 8-10, 15-17, and Parcels E and F located approximately one and one-half miles north of Tangerine Road and east of Adonis Road within a portion of Section 25, Township 11 South, and Range 11 East (Brian D. Varney) C3 Resolution No. 2025-019: Relating to Real Estate; approving and authorizing the Mayor to sign the Town of Marana Lease Extension with SG Farms L.L.C., for extension of the lease of approximately 22.88 acres of Town owned property abutting the north boundary of the Marana Wastewater Reclamation Facility (George Cardieri) Marana Town Council Regular Meeting Agenda Packet Page 3 of 371 March 4, 2025 C4 Resolution No. 2025-020: Relating to Real Estate; approving and authorizing the Town Engineer to execute a License Agreement with the United States of America, Department of Energy, Western Area Power Administration, specifying consent for new public roadway and drainage improvements to be constructed for the Twin Peaks Rattlesnake Pass Widening Project, located within WAPA's existing transmission line easement (George Cardieri) LIQUOR LICENSES BOARDS, COMMISSIONS AND COMMITTEES COUNCIL ACTION Al Resolution No. 2025-021: Relating to Development; approving and authorizing the Mayor to execute the Settlement Agreement between the Southern Arizona Home Builders Association (SAHBA) and the Town of Marana in settlement of the litigation captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court) (Jane Fairall) A2 Ordinance No. 2025.004: Relating to Development; amending development impact fees for Water Resources and Wastewater Facilities; and providing an effective date (Jane Fairall) ITEMS FOR DISCUSSION/ POSSIBLE ACTION D1 Relating to Development and Public Works; update, discussion, and possible direction regarding public and private projects and development applications on the Town's Marana Current and Proposed Projects internet site (Jason Angell) EXECUTIVE SESSIONS Pursuant to A.R.S. § 38-431.03, the Town Council may vote to go into executive session, which will not be open to the public, to discuss certain matters. El Executive Session pursuant to A.R.S. §38-431.03 (A), Council may ask for discussion or consideration, or consultation with designated Town representatives, or consultation for legal advice with the Town Attorney, concerning any matter listed on this agenda for any of the reasons listed in A.R.S. §38-431.03 (A). Marana Town Council Regular Meeting Agenda Packet Page 4 of 371 March 4, 2025 FUTURE AGENDA ITEMS Notwithstanding the Mayor's discretion regarding the items to be placed on the agenda, if three or more Council members request that an item be placed on the agenda, it must be placed on the agenda for the second regular Town Council meeting after the date of the request, pursuant to Marana Town Code Section 2-4-2(B). ADJOURNMENT Marana Town Council Regular Meeting Agenda Packet Page 5 of 371 March 4, 2025 MARANA ESTABLISHED 1 9 7 7 Council -Regular Meeting Meeting Date: 03/04/2025 To: Mayor and Council From: Yiannis Kalaitzidis, Finance Director Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Presentation: Relating to Finance; presentation, discussion and possible direction on proposed changes to the Town of Marana Comprehensive Fee Schedule and other various rate and fee adjustments (Yiannis Kalaitzidis) Discussion: Since 2009, the Town has reviewed its town -wide, Comprehensive Fee Schedule annually to ensure that the Town is continuing to cover its costs, where appropriate, and that it is charging fair and equitable fees to its customers. Staff conducted this year's review of the Comprehensive Fee Schedule with the following goals in mind: • Ensure that fees reflect the actual cost of providing programs and services to customers, where appropriate. • Identify opportunities to streamline, consolidate and modernize the application and use of our fees to encourage/facilitate development. • Eliminate errors, inconsistencies and unused items within the existing comprehensive fee schedule. This evening we are only asking Mayor and Council to review the list of proposed changes and provide staff with feedback and direction regarding proposed changes. Information received tonight will be incorporated into the proposed changes which will be brought back for consideration and possible approval on May 20, 2025. Pursuant to A.R.S. Section 9-499.15, the Town will properly post notice of possible changes to the Comprehensive Fee Schedule. This statute requires that the Town provide notice on its website of any new or increased fees for businesses at least 60 Marana Town Council Regular Meeting Agenda Packet Page 6 of 371 March 4, 2025 days before the meeting at which the new fees and/or fee increases will be considered for approval. Staff Recommendation: Council's pleasure. Suggested Motion: Presentation only - no motion is necessary. Attachments Proposed Fee Updates Presentation - Proposed Fee updates Marana Town Council Regular Meeting Agenda Packet Page 7 of 371 March 4, 2025 Instructions for changes to fee schedule: 1) Please put existing language in the current fee schedule in the grey rows. Copy and paste the language into the table in Arial 10 pt font under the correct subheading. The comprehensive fee schedule can be found at: M: I Budget) FY2026 Budget) FY25 Comp Fee Schedule a. Add whether it is an elimination, modification, or addition in the Category/Change requested column in the grey row. b. Make sure to put your items under the correct category and correct column. c. Your reason for change should be listed in this row. 2) If you want to edit the fee or existing language, make edits in the red rows. If you are adding to the current language, include the current language and what you want to add indicated in double underlining If you are deleting existing language indicate with strikethrough. If it is elimination of a fee, then leave the green row blank and add strike through language to red row. If it is a new fee, then leave the grey row blank and add the new language double underlined in red row. 3) Please put the exact language you want to be in next year's comprehensive fee schedule in the green rows. This is how it will look in the comprehensive fee schedule for next year. CATEGORY/CHANGE REQUESTED Fee/Description Amount Unit of Measure Notes Reason for Change Modification/Elimination/Addition (Select appropriate option) EXISTING LANGUAGE* EDITS FINAL CHANGES** * Do not insert anything in this row if it is a new fee. * * Do not insert anything in this row if is an elimination of a fee 00080994.DOCX /11 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 8 of 371 DEPARTMENT: Development Services Addition Minor Off -site $1500.00 Per Application Includes review of roadway We are proposing to create a Major and Minor Off -site Improvement plan package. The fee for a construction plan and landscape plan is $1900. This is the basis of our fee with a discount to encourage package submittals. The combined review will be easier for staff to review, permit, track and locate for future reference of these Town assets. Improvement Plan improvement plans and Package landscape plans within the Town right-of-way for up to 3 submittals, $450 for each additional submittal. Revision to accepted plans are charged 30% of original fee. Minor Off -site Improvement Plan Package $1500.00 i Per Application Includes review of roadway improvement plans and landscape plans within the Town right-of-way for up to 3 submittals, $450 for each additional submittal. Revision to accepted plans are charged 30% of original fee. Addition 00080994.DOCX /12 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 9 of 371 Major Off -site $2000.00 Per Application Includes review of roadway We are proposing to create a Major and Minor Off -site Improvement plan package. The fee for a construction plan, landscape plan and traffic signal totals $2200. This is the basis of our fee with a discount to encourage package submittals. The combined review will be easier for staff to review, permit, track and locate for future reference of these Town assets. Improvement improvement plans, landscape Package plans, and intersection or traffic signal plans within the Town right-of-way for up to 3 submittals, $600 for each additional submittal. Revision to accepted plans are charged 30% of original fee. Major Off -site Improvement Package $2000.00 Per Application Includes review of roadway improvement plans, landscape plans, and intersection or traffic signal plans within the Town right-of-way for up to 3 submittals, $600 for each additional submittal. Revision to accepted plans are charged 30% of original fee. Elimination Wall Engineering Model Plan Review $200.00 Per application Pre -approved model for structural engineering will not be accepted in new CityView software. We will phase out the existing models 00080994.DOCX /13 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 10 of 371 and once expired, will no longer accept them. Wall structural engineering still requires a review of the structural components and how they apply to the specific site at permit application so there is not a time savings to staff. We currently only have 1 active model to phase out. Wall -Engineering Model Plan Review $200:00 Per application Modification Traffic Signal Plans $300.00 Per Application Fee is in addition to the construction plan review. Revisions to accepted plans are 30% of original fee. Clarification of notes. This plan set is a stand-alone submittal and the stating in additional to construction plan review fee is misleading that they can be combined into one plan set. Traffic Signal Plans $300.00 Per Application Fee is in addition to tho construction review. plan Revisions to accepted plans are 30% of original fee. Traffic Signal Plans $300.00 Per Application Revisions to accepted plans are 30% of original fee. 00080994.DOCX /14 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 11 of 371 DEPARTMENT: Legal Addition Surface Mining $0.05 Per ton of material Paid on a quarterly basis To offset the impacts associated with resource extraction; the Town has expired and soon -to - be -expired development agreements that require the payment of this fee, but the fee shouldn't be dependent upon agreements. Resource Extraction extracted Fee Surface Mining 1 Resource Extraction Fee $0.05 Per ton of material extracted Paid on a quarterly basis 00080994.DOCX /15 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 12 of 371 DEPARTMENT: Police Modification Video Review/Redaction Fee $ 46.00 Per video hour reviewed Minutes reviewed in excess of video -hour reviewed shall be rounded down to the nearest hour. For victim requests, the fee shall be waived as required by A.R.S. §39-127. To clarify language and more clearly align with A.R.S. §39-129 Video Recording $ 46.00 Per video recording hour This fee is per copy of video Fee reviewed recording produced in response Review/Redaction Fcc to a public records request. Minutes reviewed in excess of video recording -hour reviewed shall be rounded down to the nearest hour. For victim requests, the fee shall be waived as required by A.R.S. §39-127 Video Recording Fee $ 46.00 Per video recording hour This fee is per copy of video recording produced in response to a public records request. Minutes in excess of video recording -hour shall be rounded down to the nearest hour. For victim requests, the fee shall be waived as required by A.R.S. §39-127 Modification Extra -duty Police Services; Lieutenant; Hourly Rate $65.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services. $80.00 00080994.DOCX /16 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 13 of 371 Extra -duty Police Services; Lieutenant; Hourly Rate $80.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events Modification Extra Duty Rate for Sergeant/Supervisors $60.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services. $75.00 Extra Duty Rate for Sergeant/Supervisors $75.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events. Modification Extra Duty Rate for Police Officer $55.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services. $70.00 Extra Duty Rate for Police Officer $70.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events. 00080994.DOCX /17 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 14 of 371 Modification Extra Duty Rate for Dispatcher 45.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services. $60.00 Extra Duty Rate for Dispatcher $60.00 Per Hour Per extra -duty police services agreement. Applies to police services hired for private events Modification Extra -duty Police Services; Lieutenant; Hourly Holiday Rate $97.50 Per hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services. $120.00 Extra -duty Police Services; Lieutenant; Hourly Holiday Rate $120.00 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, 00080994.DOCX /18 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 15 of 371 Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Modification Extra -duty Police Services; Sergeant; Hourly Holiday Rate $90.00 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services $112.00 Extra -duty Police Services; Sergeant; Hourly Holiday Rate $112.00 Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Modification Extra -duty Police Services; Officer; Hourly Holiday Rate $82.50 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Per extra -duty police services agreement. Applies to police 00080994.DOCX /19 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 16 of 371 Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current market rate for Police Extra Duty Services $105.00 Extra -duty Police Services; Officer; Hourly Holiday Rate $105.00 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Modification Extra -duty Police Services; Dispatcher; Hourly Holiday Rate $67.50 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. Per extra -duty police services agreement. Applies to police services hired for private events. This proposed change will bring the Marana Police Department Extra Duty hourly rate in line with the current 00080994.DOCX /110 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 17 of 371 market rate for Police Extra Duty Services $90.00 Extra -duty Police Services; Dispatcher; Hourly Holiday Rate $90.00 Per Hour Applies to the following dates: New Year's Eve, New Year's Day, Civil Rights Day, President's Day, Easter Sunday, Memorial Day, Independence Day, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve, Christmas Day. Overnight shifts starting or ending on one of these dates would be billed at the holiday rate. 00080994.DOCX /111 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 18 of 371 DEPARTMENT: Parks & Recreation Addition Park Minor and Major fees were converted to application fees. Adding this fee so we can charge for park rental bundles. Special Event Park $500.00 plus Per park/per day Reservation of designated Package Special Event rentable park spaces, utilities, Application Fee Beer and Wine Permit. (Parks Major or Additional fees apply for public Parks Minor) events in Parks. Special Event Park Package $500.00 plus Special Event Application Fee (Parks Major or Parks Minor) Per park/per day Reservation of designated rentable park spaces, utilities, Beer and Wine Permit. Additional fees apply for public events in Parks. Addition Add for consistency with Development Services Minor Event application fee. Special Event $50.00 plus Per application Event application can be Permit — Parks Special Event Park submitted up to 6 months in Minor less than Package Fee advance. Special Event Park 1000 attending Package fee applies per park/per day. Special Event Permit — Parks Minor less than 1000 attending $50.00 plus Special Event Park Package Fee Per application Event application can be submitted up to 6 months in advance. Special Event Park Package fee applies per park/per day. Elimination Activity Registration Late Fee 25% of original fee Per registration if an activity has a late registration. If an activity has space available, a late (last minute) registration may be offered. The fee is determined based on the cost of the activity offered. Participant pays full price for late registration. 00080994.DOCX /112 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 19 of 371 Activity Registration 25% of original fcc Per registration if an activity If an activity has [pace Late Fcc has late late a registration. available, a (last minute) registration may bc offered. The fee is detcrmincd bascd on the cost of the activity offered. Elimination Vendor Electrical Fee $25 Per application Applies to events with park permit Food trucks must be self-contained. Vendor Electrical Fcc $2-5 Per application Applies to events Food trucks must bc with park permit self contained. Modification Senior Program Membership Fee $40.00 Per year Provide clarity to avoid confusion with MARC Memberships Senior Program Membership Fee $40.00 Per year Excludes MARC Passes & Memberships. Senior Program Membership Fee $40.00 Per year Excludes MARC Passes & Memberships. Modification Senior Program 4 Month Membership Fee $20.00 4 consecutive months Seasonal rate for part-time visitors Provide clarity to avoid confusion with MARC Memberships Senior Program 4 Month Membership Fee $20.00 4 consecutive months Seasonal rate for part-time visitors. Excludes MARC Passes & Memberships. Senior Program 4 Month Membership Fee $20.00 4 consecutive months Seasonal rate for part-time visitors. Excludes MARC Passes & Memberships. Modification Senior Membership Trial Free Per Trial Period Valid for 5 single days of attendance to the Marana Senior Program. Expires 30 days from date of activation. Certain activities are subject to additional fees. Excludes MARC Passes & Memberships. Provide clarity to avoid confusion with MARC Memberships Senior Membership Trial Free Per Trial Period Valid for 5 single days of attendance to the Marana Senior Program. Expires 30 00080994.DOCX /113 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 20 of 371 days from date of activation. Certain activities are subject to additional fees. Excludes MARC Passes & Memberships. Senior Membership Trial Free Per Trial Period Valid for 5 single days of attendance to the Marana Senior Program. Expires 30 days from date of activation. Certain activities are subject to additional fees. Excludes MARC Passes & Memberships. Modification Lost Membership Card Fee $5.00 Per lost card Provide clarity to avoid confusion with MARC Memberships Lost Membership Card Fee $5.00 Per lost card Excludes MARC membership cards Lost Membership Card Fee $5.00 Per lost card Excludes MARC membership cards Modification Parks and Recreation Activity Registration or Refund Administration Fee 10% of Program Amount Per cancellation or refund Fee is applied for all customer- requested cancellations. Fee is not applied for Town -initiated cancellations. Online processing (convenience) fees are non- refundable and are not included in calculating the amount of the Facility Cancelation Fee. Refund requests must be submitted in writing at least four days in advance of reservation date and can be emailed to marana.parks@maranaaz.gov The language in the notes is the language for facility reservation refunds and needs to be amended to be consistent with our refund language for programs. Parks and Recreation Activity Registration or Refund Administration Fee 10% of Program Amount Per cancellation or refund Fee is applied for all customer - requested cancellations. Fee is not applied for Town -initiated cancellations. Online processing (convenience) fees are non- refundable and are not included 00080994.DOCX /114 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 21 of 371 in calculating the amount of the Facility Activity Cancellation Fee. Refund requests must be submitted in at least four writing days in advance of reservation date prior to the start of the program and can be emailed to marana.parks@maranaaz.gov Parks and Recreation Activity Registration or Refund Administration Fee 10% of Program Amount Per cancellation or refund Fee is applied for all customer - requested cancellations. Fee is not applied for Town -initiated cancellations. Online processing (convenience) fees are non- refundable and are not included in calculating the amount of the Activity Cancellation Fee. Refund requests must be submitted in writing prior to the start of the program and can be emailed to marana.parks@maranaaz.gov. Modification Non -Resident Fee 25% of established cost Per class/program/lesson/facility rental The additional charge is applied to classes/lessons/programs where there is a limited number of participants. Language in notes does not include facility rental. Edit for clarity. Non -Resident Fee 25% of established cost Per class/program/lesson/facility rentals The additional charge is applied to classes/lessons/programs/ where there is a limited number of participants. facility rentals Non -Resident Fee 25% of established cost Per class/program/lesson/facility rentals The additional charge is applied to classes/lessons/programs/facility rentals Modification Town Parks Personnel Labor Rate $30 Per hour Generic use, if needed for support of private events in Town facilities Change to add Recreation to cover labor at the MARC- Recommend placing under a new "Administrative Fee" 00080994.DOCX /115 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 22 of 371 category that covers Parks, Recreation and MARC Town Parks and Recreation $$0-$60 Per hour Generic use, if needed for support of private events in Town facilities personnel Town Parks and Recreation personnel $60 Per hour Generic use, if needed for support of private events in Town facilities Modification Event Ramada Rental $30 Per hour Edit for clarity, distinction from MARC facilities GroupEvent $30 Per hour Ramada - Parks Rental Group Ramada — Parks Rental $30 Per hour Modification Event Ramada Rental including Beer/Wine Permit $35 Per hour (Additional fees for liquor license may apply for public events). Edit for clarity, distinction from MARC facilities Group Event $35 Per hour {Additional fees for liquor license may apply for public events__3 Ramada — Parks Rental including Beer/Wine Permit Group Ramada — Parks Rental including Beer/Wine Permit $35 Per hour Additional fees for liquor license may apply for public events. Modification Facility Cancellation Fee for: Park Facility Rental: Multi -Purpose, Baseball, Softball Field, Basketball Court, Tennis Court or Volleyball Court, available turf areas; Standard Ramada 10 % of Reservation Amount Per Reservation Cancelation Fee is applied for all customer- requested cancellations. Fee is not applied for Town initiated cancellations. Online processing (convenience) fees are non - refundable and are not included in calculating the amount of the Facility Cancellation Fee. Refund requests must be submitted in writing at least four Edit for consistency 00080994.DOCX /116 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 23 of 371 Rental; Event Ramada Rental; Youth Non -Profit days in advance of reservation date and can be emailed to marana.parks@maranaaz .gov. Contract User Does not apply to Park Rental Groups; Park Package. Facility Rental; Multi -Purpose, Baseball, Softball Field, Basketball Court, Tennis Court or Volleyball Court (Premium Hour Fee) Facility Cancellation 10 % of Per Reservation Fee is applied for all customer - Fee applies to any Reservation Cancelation requested cancellations. Fee is reservable Park Amount not applied for Town initiated cancellations. Online processing spacefor: Park Facility Rental: (convenience) fees are non - refundable and are not included in calculating the amount of the Multi Purpose, Baseball, Softball Field, Basketball Facility Cancellation Fee. Court, Tennis Court Refund requests must be submitted in writing at least four days in advance of reservation date and can be emailed to marana.parks@maranaaz .gov. or Volleyball Court, availablc turf areas; Standard Ramada Rental; Event Ramada Rental; Does not apply to Park Rental Youth Non Profit Packagc Special Event Park Contract User Package. Groups; Park Facility Rental; Multi Purpose, Baseball, Softball Field, Basketball Court, Tennis Court or Volleyball Court (Premium Hour Fee) 00080994.DOCX /117 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 24 of 371 Facility Cancellation Fee applies to any reservable Park space 10 % of Reservation Amount Per Reservation Cancelation Fee is applied for all customer - requested cancellations. Fee is not applied for Town initiated cancellations. Online processing (convenience) fees are non- refundable and are not included in calculating the amount of the Facility Cancellation Fee. Refund requests must be submitted in writing at least four days in advance of reservation date and can be emailed to marana.parks@maranaaz .gov. Does not apply to Special Event Park Package. Modification Special Event Park Package- Major 1000 or more attending $1500.00 Per park/Per date Reservation of designated rentable park spaces, utilities, Event Application Fee, Beer & Wine Permit. (Additional fees may apply for public events). Event application can be submitted up to 6 months in advance. Edit for consistency with the Development Services Major Event application fee. Special Event Park $1500.00$1.000.00 Per park/Per date Per Reservation of designated Package plus Special Event application rentable park spaces, utilities, Application- Parks Park Package Fee Event Application Fee, Bccr & Major 1000 or more attending Wine Permit. (Additional fccs may apply for events). public Event application can be submitted up to 6 months in advance. Special Event Park Package fee applies per park/per day. Special Event Application — Parks Major 1000 or more attending $1,000.00 plus Special Event Park Package Fee Per application Event application can be submitted up to 6 months in advance. Special Event Park Package fee applies per park/per day. 00080994.DOCX /118 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 25 of 371 DEPARTMENT: Parks & Recreation MARC Addition Add to MARC fees for clarity between MARC and Park rental refund fees. (Not a part of separate MARC fees going to council already) Facility Cancellation 10% of Per Reservation Fee is applied for all customer - Fee applies to any Reservation Cancellation requested cancellations. Fee is reservable MARC Amount not applied for Town initiated Space cancellations. Refund requests must be submitted in writing at least four days in advance of reservation date and can be emailed to marana.parks@maranaaz.gov. Does not apply to pecial Event Package. Facility Cancellation Fee applies to any reservable MARC Space 1 0 % of Reservation Amount Per Reservation Cancellation Fee is applied for all customer - requested cancellations. Fee is not applied for Town initiated cancellations. Refund requests must be submitted in writing at least four days in advance of reservation date and can be emailed to marana.parks@maranaaz.gov. Does not apply to Special Event Package. 00080994.DOCX / 119 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 26 of 371 Comprehensive Fee Schedule Update MARANA AZ Yiannis Kalaitzidis, CPA Finance Director March 4, 2025 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 27 of 371 BACKGROUND & FY 2026 GOALS • First comprehensive schedule in 2009 • Commitment to maintaining the schedule • Goals in comprehensive fee schedule update • Standardize fees across departments • Ensure fees are fair, equitable and reflect the value of services provided to customers • Eliminate errors, inconsistencies and unused items within the existing comprehensive fee schedule • Identify opportunities to streamline, consolidate and modernize to encourage/facilitate development o Marana Town Council Regular Meeting Agenda Packet Page 28 of 371 March 4, 2025 FY 2026 CHANGE SUMMARY • Total of 30 Requested Changes for FY 2026 Update • Added Fees: 6 • Eliminated Fees: 3 • Total Modification to Existing Fees: 21 • Clarifications: 11 • Increases: 9 • Decreases: 1 0 Marana Town Council Regular Meeting Agenda Packet Page 29 of 371 March 4, 2025 Fiscal Year 2025-26 Dates: December 2, 2024 January 3, 2025 January 8, 2025 January 21, 2025 February 18, 2025 February 18, 2025 March 4, 2025 March 11, 2025 May 20, 20245 1 I Task Description: Comprehensive Fee Schedule kick-off (email distribution) Comprehensive Fee Schedule proposed changes to Finance Comprehensive Fee Schedule proposed changes to committee members Comprehensive Fee Schedule committee meeting #1 Review & discussion proposed changes with Manager's Office Outreach to MPA/SABA/ other relevant stakeholders Council study session Comprehensive Fee Schedule Notice of Proposed Changes Possible adoption date of new fee structure (2026 TIMELINE1 Notice of intent to consider changes posted at least 60 days prior to meeting (ARS §9-499.15) Outreach to possible stakeholders Marana Town Council Regular Meeting Agenda Packet Page 30 of 371 March 4, 2025 Proposed Additions: • Minor Off -site Improvement Plan Package • Major Off -site Improvement Package Proposed Eliminations: • Wall Engineering Model Plan Review Proposed Modification: • Traffic Signal Plans DEVELOPMENT SERVICES PROPOSED CHANGES Marana Town Council Regular Meeting Agenda Packet Page 31 of 371 March 4, 2025 LEGAL DEPARTMENT PROPOSED CHANGES Proposed Addition: • Surface Mining Resource Extraction Fee Marana Town Council Regular Meeting Agenda Packet Page 32 of 371 March 4, 2025 POLICE DEPARTMENT: PROPOSED CHANGES Proposed Fee Modifications: • Video Review/Redaction Fee • Extra -Duty Police Service Lieutenant; Hourly Rate • Extra -Duty Police Service Sergeant/Supervisor; Hourly Rate • Extra -Duty Police Service Officer; Hourly Rate • Extra -Duty Police Service Dispatcher; Hourly Rate • Extra -Duty Police Service Lieutenant; Hourly Holiday Rate • Extra -Duty Police Service Sergeant; Hourly Holiday Rate • Extra -Duty Police Service Officer; Hourly Holiday Rate • Extra -Duty Police Service Dispatcher; Hourly Holiday Rate Marana Town Council Regular Meeting Agenda Packet Page 33 of 371 March 4, 2025 PARKS & RECREATION: PROPOSED CHANGES Proposed Fee Additions: • Special Event Park Package • Special Event Permit - Parks Minor less than 1000 attending Proposed Fee Elimination: • Activity Registration Late Fee • Vendor Electrical Fee Marana Town Council Regular Meeting Agenda Packet Page 34 of 371 March 4, 2025 PARKS & RECREATION: PROPOSED CHANGES Proposed Fee Modifications: • Senior Program Membership Fee • Senior Program 4 Month Membership Fee • Senior Membership Trial • Lost Membership Card Fee • Parks and Recreation Activity Registration or Refund Administration Fee • Non -Resident Fee • Town Parks and Recreation personnel • Group Ramada - Parks Rental • Group Ramada - Parks Rental including Beer/Wine Permit • Facility Cancellation Fee applies to any reservable Park space • Special Event Application - Parks Major 1000 or more attending Marana Town Council Regular Meeting Agenda Packet Page 35 of 371 March 4, 2025 PARKS & RECREATION MARC: PROPOSED CHANGES Proposed Fee Addition: • Facility Cancellation Fee applies to any reservable MARC Space Marana Town Council Regular Meeting Agenda Packet Page 36 of 371 March 4, 2025 DISCUSSION Marana Town Council Regular Meeting Agenda Packet Page 37 of 371 March 4, 2025 46,, MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting Meeting Date: 03/04/2025 To: Mayor and Council From: Yiannis Kalaitzidis, Finance Director Date: March 4, 2025 Strategic Plan Focus Area: Proactive Public Services Strategic Plan Focus Area Additional Info: Goal: Elevate the Town's Public Service Quality Through Efficient Procedures. Strategy: Maintain a transparent financial environment by providing accurate and accessible financial information. Subject: Relating to Budget; presentation of independent auditor's report and final results for the 2023-2024 fiscal year (Yiannis Kalaitzidis) P2 Discussion: On September 17, 2024, staff provided Council with preliminary financial results for the Town's General Fund and certain other funds for fiscal year 2023-2024. The results presented were preliminary, unaudited, and subject to change. Baker Tilly, LLP, the Town's independent financial statement audit firm, conducted its audit field work in October 2024 and released its opinion to the Town in February 2025. The Town received a clean opinion and the financial results are now final. The purpose of this presentation is to formally present the financial results of the audit and to provide Council with a brief summary of the audit. Copies of the Annual Comprehensive Financial Report (ACFR) and Annual Expenditure Limitation Report (AELR) are attached to this item. The Town expended more than $750,000 in federal award funding during fiscal year 2023-2024, as such a Single Audit Report is also attached to this item. The Town expended $1,989,588 in federal funding. Marana Town Council Regular Meeting Agenda Packet Page 38 of 371 March 4, 2025 The 2024 ACFR has been submitted to the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting award program. The Town believes the current ACFR continues to meet the program requirements for another year. Staff Recommendation: Presentation only. Suggested Motion: Presentation only. Attachments Presentation Town of Marana ACFR Final FY2024 FY2024 Expenditure Limitation Report FY2024 Single Audit Report Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 39 of 371 CG bakertilly MARANA Reporting and insights from 2024 audit: Town of Marana, Arizona June 30, 2024 This communication is intended solely for the information and use of those charged with governance, and, if appropriate, management, and is not intended to be and should not be used by anyone other than these specified parties. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting servicMaigijr igrt@rydi1 ga44Eil@if ,R6fhrdMTacket March 4, 2025 Page 40 of 371 xecutive summar MARANA kZ We have completed our audit of the financial statements of the Town of Marana for the year ended June 30, 2024 and have issued our report thereon dated February 14, 2025. • Financial Statement Audit Report • Unqualified opinion • Government Auditing Standards Compliance Report • No instances of noncompliance or other matters • No identified material weaknesses • Federal Grants Single Audit Report • Major Programs — Homeland Security Grant Program and Capitalization Grants for Drinking Water State Revolving Fund Program • No Findings This .presentation supplements our letter to governance dated February 14, 2025 as required by our professional standards. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 41 of 371 Our responsibilitk MARANA kZ As your independent auditor, our responsibilities include: • Planning and performing the audit to obtain reasonable assurance about whether the basic financial statements are free from material misstatement. Reasonable assurance is a high level of assurance, but not an absolute level of assurance. • Assessing the risks of material misstatement of the basic financial statements whether due to fraud or error. Included in that assessment is a consideration of the Town's internal control over financial reporting • Performing appropriate procedures based upon our risk assessment • Evaluating the appropriateness of the accounting policies used and the reasonableness of significant accounting estimates made by management • Forming and expressing an opinion based on our audit about whether the basic financial statements prepared by management, with the oversight of those charged with governance: • Are free from material misstatement • Present fairly in all material respects and in accordance with accounting principles generally accepted in the United States of America • -Performing tests related to compliance with certain provisions of laws, regulations, contracts and grants, as required by Government Auditing Standards • -Considering internal control over compliance with requirements that could have a direct and material effect on major federal programs to design tests of both controls and compliance with identified requirements • -Forming and expressing an opinion based on our audit in accordance with OMB's Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) about the entity's compliance with requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of its major federal programs. • Our audit of the basic financial statements does not relieve management or those charged with governance of their responsibilities. Marana Town Council Regular Meeting Agenda Packet Page 42 of 371 March 4, 2025 Our responsibilitk MARANA kZ We are also required to communicate significant matters related to our audit that are relevant to the responsibilities of those charged with governance including: • Internal control matters — Various controls have been tested with no reportable findings. • Qualitative aspects of the Town's accounting practice including policies, accounting estimates and financial statement disclosures — This can be found on Note 1 of the financial statements • Significant unusual transactions — All significant and unusual transactions have been audited with no reportable issues. • Significant difficulties encountered — No difficulties to report • Disagreements with management — No disagreements to report • Circumstances that affect the form and content of the auditors' report • -Audit consultations outside the engagement team — None noted • Corrected and uncorrected misstatements — No uncorrected misstatements identified • Other audit findings or issues — No audit findings or issues identified Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 43 of 371 Required communications MARANA kZ Management's consultations with other accountants • In some cases, management may decide to consult with other accountants about auditing and accounting matters. • Management informed us that and to our knowledge, there were no consultations with other accountants regarding auditing or accounting matters. Compliance with laws and regulations We did not identify any non-compliance with laws and regulations during our audit. Fraud We did not identify any instances of known or suspected fraud during our audit. Going concern Pursuant to professional standards, we are required to communicate to you, when applicable, certain matters relating to our evaluation of the Town's ability to continue as a going concern for a reasonable period of time but no less than 12 months from the date of the basic financial statements including the effects on the basic financial statements and the adequacy of the related disclosures and the effects on the auditor's report. No such matters or conditions have come to our attention during our engagement. Related parties We did not have any significant findings or issues arise during the audit in connection with the Town's related parties. Marana Town Council Regular Meeting Agenda Packet Page 44 of 371 March 4, 2025 Nonatte5f services The following nonattest services were provided by Baker Tilly: • Financial statement preparation • Adjusting journal entries • Preparation of Part II of the Data Collection Form MARANA kZ In addition, we prepared GASB No. 34 conversion entries which are summarized in the, "Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position" and the, "Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities" in the financial statements. None of these nonattest services constitute an audit under generally accepted auditing standards, including Government Auditing Standards. *Non -attest services are provided by Baker Tilly Advisory Group, LP Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 45 of 371 Communications with Town Council and Management MARANA kZ • Expenditure Limitation Report • Town was $184.1 million dollars under the Home Rule Expenditure Limitation • Issued to the Arizona State Auditor General timely Voter -Approved Expenditure Limitation Town Expenditures Subject to Limitation Amount under the expenditure Limitation $336,261,198 152,072,904 $184,188,294 • Single Audit • Town expended $1,989,588 of federal funds in Fiscal Year 2024 • Major programs were: • Homeland Security Grant Program • Capitalization Grants for Drinking Water State Revolving Fund Program • Town received an unmodified opinion on the federal single audit. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 46 of 371 Communications with Town Council and Management MARANA kZ • General Fund • Fund balance increased by $30.7 million mainly as a result of an increase in intergovernmental revenue, investment income, and licenses, fees and permits • Actual revenues were $24.4 million more than budget • Actual expenditures were $16.7 million less than budget • Highway User Revenue Fund • Fund balance increased by $1.4 million mainly due to an increase in licenses, fees, and permits and interest earnings. • Actual revenues were $292K more than budget • Actual expenditures were $2.5 million less than budget Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 47 of 371 8 Communications with Town Council and Management MARANA kZ • Enterprise Funds • Water fund —Development fees of $7.8 million and capital contributions of $4.3 million led to an increase in net position • Wastewater fund —Transfers out of $14.4 million led to a decrease in net position • Airport fund —Capital contributions of $2.3 million and transfers in of $213K led to an increase in net position Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 48 of 371 Questions? MARANA Brian Hemmerle, CPA, CFE Partner E: Brian.Hemmerle@bakertilly.com Marana Town Council Regular Meeting Agenda Packet Page 49 of 371 March 4, 2025 MARANA AZ ANNUAL COMPREHENSIVE FINANCIAL REPORT For the fiscal year ended June 30, 2024 C • k pL c‘ o 76, Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 50 of 371 MARANA AZ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 51 of 371 Town of Marana, Arizona Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2024 .,. MARANA AZ Prepared by the Finance Department Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 52 of 371 MARANA AZ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 53 of 371 Town of Marana, Arizona Table of Contents June 30, 2024 Page Introductory Section Letter of Transmittal i GFOA Certificate of Achievement vi List of Town's Principal Officials vii Organizational Charts viii Financial Section Independent Auditors' Report 1 Management's Discussion and Analysis 7 Basic Financial Statements Government -Wide Financial Statements Statement of Net Position 27 Statement of Activities 28 Governmental Fund Financial Statements Balance Sheet - Governmental Funds 31 Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 32 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 33 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 34 Proprietary Fund Financial Statements Statement of Net Position 37 Statement of Revenues, Expenses and Changes in Fund Net Position 38 Statements of Cash Flows 39 Notes to Financial Statements 43 Marana Town Council Regular Meeting Agenda Packet Page 54 of 371 March 4, 2025 Town of Marana, Arizona Table of Contents June 30, 2024 Required Supplementary Information Budgetary Comparison Schedules: Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual: General Fund Highway User Revenue Fund Page 91 92 Notes to Budgetary Comparison Schedules 93 Pension Plan Schedules: Schedule of the Town's Proportionate Share of the Net Pension Liability Cost -Sharing Pension Plan 97 Schedule of Changes in the Town's Net Pension Liability (Asset) and Related Ratios - Agent Pension Plans 98 Schedule of Town's Pension Contributions 100 Notes to Pension Plan Schedules 101 Supplementary Information Budgetary Comparison Schedules Major Governmental Funds: Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual: Tangerine Farms Improvement District Debt Fund Transportation Capital Fund Sales Tax Capital Projects Combining and Individual Fund Financial Statements and Schedules: 105 106 107 Nonmajor Government Funds: Combining Balance Sheet - All Nonmajor Governmental Funds - by Fund Type 111 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - All Nonmajor Governmental Funds - by Fund Type 112 Nonmajor Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Capital Projects Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 115 116 117 127 128 129 Nonmajor Debt Service Funds: Combining Balance Sheet 141 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 142 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 143 Marana Town Council Regular Meeting Agenda Packet Page 55 of 371 March 4, 2025 Town of Marana, Arizona Table of Contents June 30, 2024 Statistical Section Page Financial Trends Net Position by Component 151 Changes in Net Position 152 Fund Balances of Governmental Funds 154 Changes in Fund Balances of Governmental Funds 155 Revenue Capacity Governmental Activities Tax Revenues by Sources 157 Assessed Value, Estimated Actual Value and Assessment Ratios of Taxable Property 158 Property Tax Rates - Direct and Overlapping Governments 159 Principal Property Taxes 160 Property Tax Levies and Collections 161 Tangerine Farms Road Improvement District - All Active Assessments 162 Sales Tax by Industry 177 Excise Tax Collections 178 Debt Capacity Ratios of Outstanding Debt by Type 179 Ratios of General Bonded Debt Outstanding 180 Direct and Overlapping Governmental Activities Debt 181 Legal Debt Margin Information 182 Pledged Revenue Coverage 183 Demographic and Economic Information Demographic and Economic Statistics 184 Principal Employers 185 Principal Retail and Contracting Sales Taxpayers 186 Operating Information Full -Time Equivalent Town Government Employees by Function 187 Single Family Residential Permits Issued 188 Capital Asset Statistics by Function 189 Marana Town Council Regular Meeting Agenda Packet Page 56 of 371 March 4, 2025 MARANA AZ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 57 of 371 Introductory Section Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 58 of 371 MARANA AZ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 59 of 371 MARANA AZ February 14, 2025 The Honorable Mayor and Town Council, and Citizens of the Town of Marana, Arizona: State statutes require that cities and towns publish a complete set of financial statements presented in conformity with accounting principles generally accepted in the United States of America and audited in accordance with auditing standards generally accepted in the United States by a certified public accounting firm licensed in the State of Arizona. Pursuant to that requirement, we hereby issue the annual financial report of the Town of Marana, Arizona (Town) for the fiscal year ended June 30, 2024. This report consists of senior management's representations concerning the finances of the Town. Consequently, senior management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the Town has established a comprehensive internal control framework that is designed to protect both the Town's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the Town's financial statements in conformity with accounting principles generally accepted in the United States of America. Because the cost of internal controls should not outweigh their benefits, the Town's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The Town's financial statements have been audited by Baker Tilly US, LLP, a certified public accounting firm. The goal of the independent audit was to provide reasonable assurance that the financial statements of the Town for the fiscal year ended June 30, 2024, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the Town's financial statements for the fiscal year ended June 30, 2024, are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditors' report is presented as the first component of the financial section of this report. The independent audit of the financial statements of the Town was part of a broader, federally mandated Single Audit as required by the provisions of the Single Audit Act Amendments of 1996 and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited Town's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in a separately issued Single Audit Reporting Package. Accounting principles generally accepted in the United States of America require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The Town's MD&A can be found immediately following the report of the independent auditors. Marana Town Council Regilar Meeting Agenda Packet Page 60 of 371 March 4, 2025 Profile of the Town The Town of Marana, incorporated in 1977, is located in northwestern part of the Tucson metropolitan area of Pima County and has historically been one of the fastest growing communities in Arizona. Straddling Interstate 10, Marana is only 10 miles north of downtown Tucson and 88 miles southeast of downtown Phoenix. Marana's original incorporation covered approximately ten square miles. Today, the Town's boundaries encompass 122.4 square miles and serves a population of 60,366 according to the Arizona Office of Economic Opportunity. In its infancy, the Town was primarily a rural, agricultural community. However, through annexations and planned growth, the Town is now home to multiple residential, commercial and industrial developments, including Continental Ranch, Continental Reserve, Gladden Farms, Crossroads at Gladden Farms, Rancho Marana, Tangerine Commerce Park, Dove Mountain, Lazy K, Saguaro Ranch, Sky Ranch, Saguaro Bloom, Continental Ranch Business Park, Arizona Pavilions, and the Marana Center. Legislative authority for the Town of Marana is vested in a seven -member Mayor and Council. Voters of the Town directly elect the Mayor. Council -members serve four-year staggered terms. The Council fixes the duties and compensation of Town officials and employees, and enacts ordinances and resolutions relating to Town services, taxes, appropriating and borrowing monies, licensing and regulating businesses and trades and other municipal purposes. The Town Council appoints the Town Manager who has full responsibility for executing Council polices and administering Town operations. Town employees are hired under personnel rules approved by the Council. A staff of approximately 476 full-time equivalent positions is responsible for the functions and operations of the Town government. Economic Condition and Outlook Current Condition In fiscal year 2024, the Town has seen higher than anticipated collections for key revenue streams that fund essential services, as well as significant gains in investment income due to higher interest rates and targeted investments. Revenues in the General Fund grew by approximately 16.8 percent overall with growth in transaction privilege taxes of $1.4 million or 3.2 percent overall, which demonstrates continued growth and improvement in the economy. The Town was able to provide team based merit increases to employees while maintaining costs in commodities and services received in order to stay within budget. The General Fund expenditures were approximately $16.7 million under budget. The Town established and maintains an investment plan as a way to guide decisions made during future year's budgetary processes. Even, as revenues grow in future years, the investment plan will serve as a guide in the allocation of resources as they become available. Both the current and future programs are measured for alignment with the Strategic Plan as well as the investment plan. Those programs that are more precisely aligned with those plans and those that are sustainable are more likely to receive funding. The financial performance of the Town as a whole is reflected in its governmental funds. As of June 30, 2024, the Town's governmental funds reported a combined fund balance of $272.7 million, of which $126.7 million is unassigned and available for spending at the Town's discretion. The Town, like most municipalities, is significantly dependent upon transaction privilege tax revenues, which are subject to economic fluctuations. Transaction privilege tax revenues comprised 47.5 percent of general fund revenues. Of those revenues, retail comprised 53.4%. Restaurants and bars, construction, and utilities comprised 33.8% of total transaction privilege tax revenues. Sales taxes and other revenues continued to show improvement compared to the prior fiscal year. Marana Town Council Regfjlar Meeting Agenda Packet Page 61 of 371 March 4, 2025 Future Economic Outlook The Town's goal in managing budgets is to structurally balance on -going revenues with on -going expenses and one-time revenues with one-time expenses. In addition to our sound budgeting practices developed over the years, the Town has used the following assumptions to develop the fiscal year 2024-2025 budget. • Continued trend of slow growth as inflation, high interest rates and economic uncertainty persist. • Inflation rates are retreating, but still impacted by high interest rates which in turn will slow down economic activity and moderate growth. • State shared revenues and sales tax will continue to increase at a slow rate as the Town continues to grow, while urban revenue sharing will decrease due to legislative changes. Accomplishments and Initiatives During fiscal year 2024, the Town had several significant accomplishments and initiatives across the five Focus Areas of our Strategic Plan. Cherished Heritage Focus Area In fiscal year 2024, the Town implemented a new public art policy to further embed heritage in policy and planning initiatives. Through the new Marana Public Art Fund, the Town is dedicated to funding high -quality public art installations and maintenance throughout the Marana community and providing residents with places to learn about Marana's history and the natural environment. This year, we also paid tribute to our heritage at the Marana State of the Town event by highlighting 100 years of calling Marana home and featuring several founding families in a four -minute video, "Home is Here". Improving recognition and awareness of Marana's unique and rich heritage is a top priority. To increase awareness and provide educational opportunities about Marana's heritage, the Town launched a heritage specific webpage: http://www.maranaaz.gov/heritage. The webpage contains heritage -related photos, resources, videos, and events. Vibrant Community Focus Area Several public projects were completed within the Town's infrastructure. Projects include completion of the Tangerine Road 16-inch Transmission Main Phase One, which was required to help complete the Loop from the Twin Peaks Corridor and into North Marana. This project will help provide adequate water supply and fire flow capacity to this region. The Town also completed the Lon Adams Road Reconstruction project which consisted of replacing the existing paving section from Grier Road to Barnett Road (approximately 0.5 miles) and the Avra Valley Road Overlay project. The Town of Marana is committed to providing a safe and connected multi -modal transportation system to support the mobility needs of present and future residents. This year, the Town completed the Transportation Master Plan. This plan is an action -oriented roadmap that will guide transportation investments for the next 25 years. Thriving Commerce Focus Area In fiscal year 2024, the Town's economic development initiatives continued to yield positive results for the community, with each of Marana's commercial areas seeing significant growth. The Town has not only seen higher -than -anticipated projections and collections for key revenue streams that fund essential services, but also significant wins in commercial and retail development around the community. North Marana is currently booming with commercial activity along the Tangerine Corridor. Southern Arizona Logistics Center completed construction of two logistics buildings, 512,000 and 435,812 square feet, located between Interstate 10 and Clark Farms Boulevard. North Marana welcomed CTI Trucking, the Maverick Gas Station, and after several years of waiting, the Fry's Superstore located at the Gladden Farms Commercial Center broke ground. Marana Town Council Regular Meeting Agenda Packet Page 62 of 371 March 4, 2025 This year, we have also seen an increase in single-family residential projects and impressive gains in multifamily housing projects throughout the community. Currently, four projects are under construction, totaling 1,050 units. Growth in multifamily is mostly led by the increase in commercial and retail development, and we anticipate a similar pace going into Fiscal Year 2025. Healthy Lifestyles Focus Area A new community center has been a topic of conversation for the last few years, and we are getting closer to making this facility a reality for our community. This year, the Town completed the design of the new Marana Aquatic and Recreation Center (MARC), and construction officially began in October 2023. This 60,000-square-foot community center and 48,000-square-foot outdoor aquatic center will offer an array of programs, events, and activities to satisfy the needs and interests of all ages. We are excited to announce that the new center will open during Spring 2025. The Town also completed the Tortolita Preserve Trailhead project. This outdoor facility is popular with hikers, trail runners, mountain bikers, and horseback riders. Improvements included a new parking lot that is more accessible for horse owners to park trucks and trailers and enclosed the entire preserve with wildlife friendly barbed wire fence in an effort to keep the preserve free of cattle and off -road vehicles. Other major Parks and Recreation projects that were completed during Fiscal Year 2024 included a new dog park and ball field improvements at Gladden Farms Community Park. Proactive Public Services Focus Area A thriving community demands exceptional governance. Marana is committed to the highest level of service for our residents, businesses, customers, and employees. From providing quality infrastructure to addressing concerns, our dedicated workforce is prepared to deliver the most efficient and transparent service possible. As a water service provider, the Town is always thinking of ways to not only provide the best quality drinking water to our customers, but to ensure continuous water resources far into the future. In Fiscal Year 2024, the Town successfully purchased 12,000 acre-feet of long-term storage credits from the Tohono O'odham Nation. This acquisition will allow the Town to meet its 8 goals of maximizing the use of renewable water supplies and helping to attain the aquifer management goal of safe yield. After a lengthy process, the Arizona Department of Water Resources granted the Town's Designation of Assured Water Supply (DAWS) modification application, affirming that at least 100 years of water is physically, legally, and continuously available to serve the Town's existing customers and additional growth. Marana is also taking steps to reduce water use through the adoption of the Water Conservation Plan which encourages general water conservation. Expenditure Limitation On June 30, 1980 Arizona voters approved general propositions amending the Arizona Constitution to establish expenditure and revenue limitations for local governments. The purpose of the expenditure limitation is to control expenditures and to limit future increases in spending to adjust for inflation, deflation and population growth of the Town. On November 8, 2022, the voters of the Town approved an alternative expenditure limitation, the effect of which is that the total budgeted expenditures of each yearly budget becomes the expenditure limitation for that year on a total budget basis. This alternative expenditure limitation is effective for four years beginning with the fiscal year ended June 30, 2022 and encompasses fiscal year ending June 30, 2024. Single Audit As a recipient of Federal, State and County financial assistance, the Town is responsible for ensuring that adequate internal controls are in place to ensure compliance with applicable laws, regulations, contracts and grants related to those programs. Internal control is subject to periodic evaluation by management. Marana Town Council Regl,i)ar Meeting Agenda Packet Page 63 of 371 March 4, 2025 As part of the Town's single audit described earlier, tests are made to determine the adequacy of the internal controls, including that portion related to Federal financial assistance programs, as well as to determine that the Town has complied with applicable laws and regulations. Certificate of Achievement The Government Finance Officers Association of the United States (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Town of Marana for its Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2023. This was the 16th consecutive year that the Town has achieved this prestigious award. In order to be awarded the Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized ACFR, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a one-year period only. We believe our current report conforms to the Certificate of Achievement program requirements, and we are submitting it to GFOA for consideration. Acknowledgments The preparation of this report would not have been possible without the efficient, effective and dedicated services of the entire staff of the Finance Department and the assistance of personnel in the various departments. We would like to express our appreciation to all members who assisted and contributed to the preparation of this report. We would also wish to express our sincere appreciation to the Mayor and Council for unfailing support in maintaining the highest standards of professionalism in the management of the Town of Marana's finances. This year's financial report is dedicated to the memory of Mayor Ed Honea, whose 39 years of leadership and unwavering dedication to Marana helped shape the thriving community we are today. His vision for responsible growth and fiscal stewardship ensured a strong foundation for our town's future. We honor his legacy and the lasting impact he made on Marana. Respectfully submitted, Terry Rozema Town Manager Yiannis Kalaitzidis Finance Director Marana Town Council Regular Meeting Agenda Packet Page 64 of 371 March 4, 2025 GD Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to Town of Marana Arizona For its Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2023 exu��- P- 2j'n Executive Director/CEO Marana Town Council Regular Meeting Agenda Packet Page 65 of 371 March'#, 2025 TOWN OF MARANA, ARIZONA PRINCIPAL OFFICIALS OF THE TOWN OF MARANA FISCAL YEAR 2024 MAYOR AND COUNCIL Ed Honea, Mayor Jon Post, Vice Mayor John Officer, Councilmember Jackie Craig, Councilmember Herb Kai, Councilmember Roxanne Ziegler, Councilmember Patti Comerford, Councilmember MANAGEMENT STAFF Terry Rozema, Town Manager Erik Montague, Deputy Town Manager DEPARTMENT HEADS Lisa Shafer, Community and Neighborhood Jason Angell, Development Services Director Services Director Curt Woody, Economic Development Director Curry C. Hale, Human Resources Director Jim Conroy, Parks and Recreation Director Fausto Burruel, Public Works Director David Udall, Town Clerk Heidi Lasham, Water Director Yiannis Kalaitzidis, Finance Director Ricardo Carlos, Information Technology Director Jeffrey Pridgett, Police Chief Jane Fairall, Town Attorney Laine McDonald, Town Magistrate vii Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 66 of 371 A66. MARANA ' ' Appointed Boards & Commissions Development Services Economic Development Police Community & Neighborhood Services ORGANIZATIONAL CHART Town of Marana Citizens Mayor & Council Town Magistrate Town Manager Legal Parks & Recreation Human Resources Deputy Town Manager Public Works Water Technology Services Marana Town Council Regular Meeting Agenda Packet Page 67 of 371 March 4, 204 Financial Section Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 68 of 371 MARANA AZ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 69 of 371 Independent Auditors' Report To the Town Council of Town of Marana, Arizona Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the Town of Marana, Arizona (the Town), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the Town as of June 30, 2024 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matter As discussed in Note 1, the Town adopted the provisions of GASB Statement No. 100, Accounting Changes and Error Corrections - an Amendment of GASB Statement No. 62 and GASB Statement No. 101, Compensated Absences, effective July 1, 2023. Our opinions are not modified with respect to these matters. Marana Town Council Regula 1Meeting Agenda Packet Page 70 of 371 March 4, 2025 Emphasis of Matter Other Matters Compliance Over Use of Highway User Revenue Fund and Other Dedicated State Transportation Revenue Monies In connection with our audit, nothing came to our attention that caused us to believe that the Town failed to use highway user revenue fund monies received by the Town pursuant to Arizona Revised Statues Title 28, Chapter 18, Article 2, and any other dedicated state transportation revenues received by the Town solely for the authorized transportation purposes, insofar as they relate to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the Town noncompliance with the use of highway user revenue fund monies and other dedicated state transportation revenues, insofar as they relate to accounting matters. The communication related to compliance over the use of Highway User Revenue Fund and other dedicated State transportation revenue monies in the preceding paragraph is intended solely for the information and use of the members of the Arizona State Legislature, (the Arizona Auditor General,) the Town's Council and management, and other responsible parties within the Town and is not intended to be and should not be used by anyone other than these specified parties. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. Marana Town Council RegulaQMeeting Agenda Packet Page 71 of 371 March 4, 2025 In performing an audit in accordance with GAAS and Government Auditing Standards, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings and certain internal control -related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents and Management's Discussion and Analysis, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The supplementary information such as combining and individual fund financial statements,as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated in all material respects, in relation to the basic financial statements as a whole. Marana Town Council Regula6Meeting Agenda Packet March 4, 2025 Page 72 of 371 Other Information Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the introductory section and statistical sections but does not include the basic financial statements and our auditors' report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 14, 2025 on our consideration of the Town's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance. Tempe, Arizona February 14, 2025 Marana Town Council RegulaKlMeeting Agenda Packet March 4, 2025 Page 73 of 371 Management's Discussion and Analysis Marana Town Council Regula5 Meeting Agenda Packet March 4, 2025 Page 74 of 371 MARANA AZ Marana Town Council RegulMeeting Agenda Packet March 4, 2025 Page 75 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 As management of the Town of Marana, Arizona (the Town), we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended June 30, 2024. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory section of this report. Financial Highlights The Town's total net position increased by $89.6 million or 17.3% from the previous fiscal year. At the close of fiscal year 2023-24, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $608.6 million. Overall, cash and cash equivalents held the largest increase at $52.8 million or 23.8% due to higher than anticipated sales tax and state shared revenues as the economy remained resilient, increased investment income due to higher than anticipated interest rates, and conservative spending as a result of cautious budgeting. The unrestricted net position, which represents the amounts available to meet the Town's ongoing obligations to citizens and creditors, was a surplus of $198.1 million. General revenues from governmental activities, excluding transfers, accounted for $113.8 million in revenue, or 70.7% of all revenues from governmental activities. Program specific revenues in the form of charges for services and grants and contributions accounted for $47.2 million or 29.3% of total revenues from governmental activities. The Town had $35.6 million of program revenues related to business -type activities. Overall revenues have increased by 24.9%. Revenue categories that saw the largest increases for fiscal year 2023-24 were sales taxes, state shared revenues, and investment income. These categories increased by $1 million, $4.7 million and $7.3 million, respectively. The General Fund had $94.2 million in revenue for fiscal year 2023-24, which primarily consisted of sales taxes, intergovernmental revenue, investment income, and licenses, fees and permits. This was an increase of $13.5 million compared to the prior fiscal year. The largest increases were in investment income at 81.8% and state shared revenues at 22.1%. The increase in investment income was due to higher than anticipated returns while state shared revenues were higher due to high income taxes collected by the State of Arizona. The General fund had $59.8 million of expenditures and $3.7 million in required transfers out during the year. Expenditures decreased $.7 million compared to the prior fiscal year. The decrease in expenditures is largely due to the prior year including a $6.0 million payment to pay down the PSPRS unfunded pension liability, offset by increases to salaries and new positions in several departments. Transfers out decreased 81.5% due to the prior year including $16.4 million of American Rescue Plan Act (ARPA) funding transferred to Water and Wastewater for the design and construction of the Northwest Recharge, Recovery, and Delivery System and the North Marana Sewer Interceptor. As a result of these changes, along with cautious use of Town Funds for departmental expenditures, fund balance for the General Fund increased $30.7 million or 30.9%. Highway User Revenue Fund revenues increased by 7.5%. This increase was due to an increase of 277.0% in licenses, fees and permits related to third party payments for the maintenance of road infrastructure in addition to an increase of 80.4% in investment income due to higher than anticipated returns. Total expenditures increased by 21.0% due to an increase in capital outlay related to vehicle and equipment purchases, and ADA compliance and irrigation projects. Operating costs decreased by 17.8% due to a delay in work associated with the Pavement Preservation program, a portion of which will be performed in the future. Tangerine Farms Road Improvement District Debt Service Fund, which accounts for special assessments, had a $0.5 million fund balance attributable to the accumulation of prepaid assessments and resources required for debt service payment. This is a 14.5% decrease over the prior fiscal year. In fiscal year 2023-24, special assessments decreased by 32.6%. This decrease is due to developer prepayments in Gladden Farms Phase II in the prior year as construction is proceeding at a fast pace in that development and payoff of assessments in this fund will happen in the next two to three years. Marana Town Council Regula7 Meeting Agenda Packet March 4, 2025 Page 76 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The Town established the Sales Tax Capital Projects Fund to collect the additional 0.5% sales tax to collect funds for the construction and financing of the Marana Aquatic and Recreation Center. The Town of Marana issued a $49.5 million bond in February of 2024 to pay for the construction of the project. The Transportation Fund revenues increased by $41,001 or 0.3% in fiscal year 2023-24. Revenues in this fund, resulting from construction sales tax, continued to exceed expectations due to higher than anticipated residential and commercial activity, along with higher than anticipated investment returns. Expenditures increased by $0.4 million or 8.4% due to small increase in work completed on construction projects compared the prior year. Construction projects in process and/or completed in fiscal year 2023-24 include Tangerine Road Widening Phase 2A, Twin Peaks and Rattlesnake Pass and the Lon Adams Road reconstruction. Overview of Financial Statements This discussion and analysis are intended to serve as an introduction to the Town's basic financial statements. The Town's basic financial statements comprise three components: (1) government -wide financial statements, (2) fund financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -Wide Financial Statements - The government -wide financial statements are designed to provide readers with a broad overview of the Town's finances, in a manner similar to a private -sector business. All of the activities of the Town, except those of a fiduciary nature, are included in these statements. The Town's activities are presented in two columns on these statements; governmental activities and business -type activities. A total column for these activities is also provided. The governmental activities include basic services of the Town including general government (administration), public safety (police and building safety), highways and streets, health and welfare, economic and community development, and culture and recreation. These activities are primarily supported by general taxes and revenues. The business -type activities include the private sector -type activities such as water utility, wastewater utility, and airport operations. These activities are supported primarily through user charges and fees. The statement of net position presents information on all of the Town's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. The focus on net position is important because increases and decreases in net position may serve as a useful indicator of how the financial position of the Town may be changing. Increases may indicate an improved financial position. However, decreases in net position may not necessarily indicate the Town's financial position is deteriorating. Instead, it may reflect a situation where the Town may have used previously accumulated funds (i.e., cash collected over time to fund capital projects). As a result, other financial and nonfinancial indicators must also be considered to effectively assess the Town's overall financial health. The statement of activities presents information showing how the Town's net position changed during the most recent fiscal year. Since economic resources measurement focus and accrual basis of accounting are used for the government -wide financial statements, all changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and long-term debt that has not matured). This statement also focuses on both the gross and net costs of various Town functions, based only on direct functional revenues and expenses. This is designed to show the extent to which the various functions are dependent on general taxes and revenues for support. In addition to the Town itself (primary government), the government -wide financial statements include the Gladden Farms Community Facilities District, Gladden Farms Community Facilities District II, and Saguaro Springs Community Facilities District as blended component units. Marana Town Council Regula$ Meeting Agenda Packet March 4, 2025 Page 77 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The government -wide financial statements can be found on pages 27-28 of this report. Fund Financial Statements - Also presented are the financial statements for governmental funds and proprietary funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Town uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the Town can be divided into two categories: governmental funds and proprietary funds. Governmental Funds - Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the Town's near -term financing requirements and determining what financial resources are available in the near future to fund Town programs. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it may be useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the Town's near -term financing decision. To facilitate this comparison, reconciliations of the differences between the governmental fund balance sheet and statement of revenues, expenditures and changes in fund balances and government -wide statement of net position and statement of activities are provided immediately following the respective governmental fund statements. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund, Highway User Revenue, Tangerine Farms Road Improvement District Debt Service, Sales Tax Capital Fund, and Transportation Capital Fund all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements and schedules. These statements are included as supplementary information after the basic financial statements starting on page 111. The Town adopts an annual budget and legally allocates (or appropriates) available monies for the General, Highway User Revenue, Tangerine Farms Road Improvement District Debt Service, Sales Tax Capital, Transportation Capital and other nonmajor governmental funds. Budgetary comparison statements are provided for the General Fund and Highway User Revenue Fund on pages 91-92. Budgetary comparison schedules have been presented for the Town's major debt and capital funds on pages 105-107, and budgetary comparison schedules have been presented for the Town's nonmajor funds to demonstrate compliance with the annual budget. The basic governmental fund financial statements can be found on pages 31-34 of this report. Proprietary Funds - The Town maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The Town uses enterprise funds to account for its water, wastewater and airport services, which are primarily supported by user charges and fees. Internal service funds are an accounting device used to accumulate and allocate costs internally among the Town's various functions. The Town uses an internal service fund to account for the employee health and dental benefits. Because the services of internal service funds predominantly benefits governmental rather than business -type functions, they have been included within governmental activities in the government -wide financial statements. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements can be found on pages 37-40. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 78 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Notes to the financial statements - The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found immediately following the basic financial statements. Required supplementary information other than MD&A - In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the Town's progress in funding its obligation to provide pension benefits to its employees. Governments are required to disclose certain information about employee pension funds. These disclosures are included within Note 10 Employee Retirement Systems beginning on page 68, in addition to the information on pages 97-102 reported as required supplementary information. Government -Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the Town, assets and deferred outflows of resources exceeded liabilities and deferred inflows by $608.6 million as of June 30, 2024. Noncurrent assets increased by $78.5 million or 17.6% due to the increase of capital assets and noncurrent restricted cash and investments. The increase in capital assets is primarily due to development of the Marana Aquatic and Recreation Center, including unspent proceeds for the same project, and continued work on the Tangerine Road Widening 2A project. Current assets increased by $54.6 million or 22.5% primarily due to an increase in cash and interest receivable. The increase in cash and interest receivable is due to relatively conservative spending, higher than expected revenue collections from a resilient economy, and higher than expected investment income due to high interest rates. Current liabilities increased $11.0 million or 46.2%. This is largely due to an increase in accounts payable, retainage payable, and the current portion of revenue bonds, all of which are related to the Marana Aquatic and Recreation Center project. Long-term liabilities increased by $36.9 million or 25.1 % primarily due to an increase in revenue bonds. For fiscal year 2023-24, the Town issued $20.4 million in refunding revenue bonds and $49.5 million in new revenue bonds for the Marana Aquatic and Recreation Center. Net position - The majority of the Town's net position reflects its investment in capital assets (land, building and improvements, infrastructure, vehicles and equipment and construction in progress) net of accumulated depreciation and any related outstanding debt used to acquire or construct those assets. The Town uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the Town's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. In addition, a portion of the Town's net position represents resources that are subject to external restrictions on how they may be used. The Town's financial position is the product of several financial transactions including the net results of activities, the acquisition and payment of debt, the acquisition and disposal of capital assets, and the depreciation of capital assets. Marana Town Council Regul4OOVleeting Agenda Packet March 4, 2025 Page 79 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The following table presents a summary of the Town's net position for the at June 30, 2024 and 2023: Governmental Activities Business -Type Activities Total 2024 2023 2024 2023 2024 2023 Current and other assets $ 295,485,031 $ 205,116,695 $ 52,687,231 $ 49,525,982 $ 348,172,262 $ 254,642,677 Capital assets, net Total assets, net 310, 571, 201 286, 689, 818 162, 631, 323 146, 860, 841 473, 202, 524 433, 550, 659 606,056,232 491,806,513 215, 318, 554 196, 386, 823 821,374,786 688,193,336 Deferred outflows related to refunding 863,926 1,011,822 - 863,926 1,011,822 Deferred outflows related to pension 13,008,816 8,697,872 478,663 430,760 13,487,479 9,128,632 Total deferred outflows of resources 13,872,742 9,709,694 478,663 430,760 14,351,405 10,140,454 Current and other liabilities 27,223,130 18,114,982 7,533,116 5,656,265 34,756,246 23,771,247 Long-term liabilities 133,743,952 109,093,096 50,057,863 37,781,240 183,801,815 146,874,336 Total liabilities 160,967,082 127,208,078 57,590,979 43,437,505 218,558,061 170,645,583 Deferred inflows related to pension 1,412,423 1,202,615 64,677 59,913 1,477,100 1,262,528 Deferred inflows related to leases 2,743,203 2,894,510 4,317,477 4,511,278 7,060,680 7,405,788 Total deferred inflows of resources 4,155,626 4,097,125 4,382,154 4,571,191 8,537,780 8,668,316 Net position: Net investment in capital assets 237,738,055 227,108,692 112,764,228 110,636,403 350,502,283 337,745,095 Restricted 57,212,358 44,737,572 2,846,285 812,300 60,058,643 45,549,872 Unrestricted 159,855,853 98,364,740 38,213,571 37,360,184 198,069,424 135,724,924 Total net position $ 454,806,266 $ 370,211,004 $ 153,824,084 $ 148,808,887 $ 608,630,350 $ 519,019,891 Net investment in capital assets, which reflects the Town's investment in capital assets net of accumulated depreciation and any related outstanding debt issued to acquire or construct those assets, was $350.5 million or 57.7%, which represents the largest portion of net position. This portion of net position increased by $12.8 million as of June 30, 2024 largely associated with the construction of the Marana Aquatic and Recreation Center. The second portion of net position of $59.2 million or 9.7% represents resources that are subject to external restrictions on how they may be utilized. This category increased $13.7 million as of June 30, 2024 primarily due to increases in sales taxes and bond proceeds restricted for capital projects. The third portion consists of unrestricted net position of $198.1 million or 32.6% of net position. The unrestricted balance has increased by $62.3 million. The increase in governmental activities accounts for $61.5 million of the overall increase, which is primarily attributable to an increase in the General Fund unrestricted balance. As mentioned earlier, this is related to stronger than anticipated sales tax and investment income revenues. The business -type activities increase in unrestricted net position was $0.9 million. The increase in business -type activities was due to an overall increase in cash as a result of increased charges for services and development fees. Marana Town Council ReguI4i1Meeting Agenda Packet March 4, 2025 Page 80 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 GOVERNMENT -WIDE NET POSITION AT JUNE 30, 2024 Restricted, 9.9% Unrestricted, 32.5% Net investment in capital, 57.6% Changes In Net Position The Town's total revenues for the fiscal year ended June 30, 2024, were $197.3 million, which was an overall increase of $39.3 million or 24.9%. The increases were primarily related to capital grants and contributions, state shared revenues, and investment income. Capital grants and contribution revenues increased by 88.7%, state shared revenues increased by 22.1%, and investment income increased by 102.9%. Program revenues increased overall by 45.9%, with the largest increases in capital grants and contributions while charges for services increased by 18.5%. The total cost of all programs and services was $107.7 million. This is a decrease of $10.3 million or 8.7% and is primarily attributable to decreased spending in General Government and Public Safety. Decreases in Public Safety was primarily due to the prior year including a $6.0 million payment to pay down the PSPRS unfunded pension liability. Marana Town Council Regul4r2Vleeting Agenda Packet March 4, 2025 Page 81 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The following table presents a summary of the Town's revenues and expenses and changes in net position for the fiscal years ended June 30, 2024 and 2023: Governmental Activities Business -Type Activities Total 2024 2023 2024 2023 2024 2023 Revenues: Program revenues: Charges for services $ 17,677,460 $ 14,784,777 $ 13,637,318 $ 11,642,266 $ 31,314,778 $ 26,427,043 Operating grants and contributions 6,980,861 6,649,353 316,149 258,408 7,297,010 6,907,761 Capital grants and contributions 22,581,052 11,543,047 21,680,740 11,917,723 44,261,792 23,460,770 General revenue: Sales taxes 70,228,595 69,267,334 - 70,228,595 69,267,334 Property taxes 2,438,184 2,081,218 - 2,438,184 2,081,218 Franchise taxes 558,174 607,138 - 558,174 607,138 State shared revenues 26,007,441 21,304,677 - 26,007,441 21,304,677 Investment income 13,822,386 6,777,982 496,954 277,729 14,319,340 7,055,711 Gain on sale of capital assets - 31,350 - 31,350 Miscellaneous revenues 762,529 735,265 123,301 116,493 885,830 851,758 Contributions - - - Total revenues 161,056,682 133,782,141 36,254,462 24,212,619 197,311,144 157,994,760 Expenses: General government 27,944,658 30,094,018 - 27,944,658 30,094,018 Public safety 18,167,495 27,499,364 - 18,167,495 27,499,364 Highways and streets 26,385,188 25,897,485 - 26,385,188 25,897,485 Health and welfare 436,714 419,995 - 436,714 419,995 Economic and community 5,894,604 5,360,580 - 5,894,604 5,360,580 Culture and recreation 8,896,100 8,396,785 - 8,896,100 8,396,785 Interest on long-term debt 2,055,798 2,703,753 - 2,055,798 2,703,753 Water - - 11,163,812 10,751,400 11,163,812 10,751,400 Wastewater - - 5,022,285 5,156,015 5,022,285 5,156,015 Airport - - 1,734,031 1,740,057 1,734,031 1,740,057 Total expenses 89,780,557 100,371,980 17,920,128 17,647,472 107,700,685 118,019,452 Increase (decrease) in net position before transfers 71,276,125 33,410,161 18,334,334 6,565,147 89,610,459 39,975,308 Transfers 13,319,137 (15,579,848) (13,319,137) 15,579,848 Increase (decrease) in net position 84,595,262 17,830,313 5,015,197 22,144,995 89,610,459 39,975,308 Net position, beginning 370,211,004 352,380,691 148,808,887 126,663,892 519,019,891 479,044,583 Net position, Ending $ 454,806,266 $ 370,211,004 $ 153,824,084 $ 148,808,887 $ 608,630,350 $ 519,019,891 Marana Town Council Regul4r3Vleeting Agenda Packet March 4, 2025 Page 82 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Governmental Activities - Governmental activities increased net position by $84.6 million for fiscal year ended June 30, 2024. This increase is primarily attributable to a conservative budget combined with higher than anticipated revenues, and unspent bond proceeds. The following table presents the cost of the nine major Town functional activities. The table also shows each function's net cost (total cost less charges for services generated by the activities and intergovernmental aid provided for specific programs). The net cost shows the financial burden that was placed on the State and Town's taxpayers by each of these functions. Governmental Activities: General government Public safety Highways and streets Health and welfare Economic and community development Culture and recreation Interest on long-term debt Total Business -Type Activities: Water Wastewater Airport Total Year Ended June 30, 2024 Year Ended June 30, 2023 Total Expenses Net (Expense) Revenue Total Expenses $ 27,944,658 $ (20,288,909) $ 18,167,495 (8,604,943) 26,385,188 (2,433,789) 436,714 (345,833) 5,894,604 (2,892,330) 8,896,100 (5,919,582) 2,055,798 (2,055,798) 30,094,018 27,499,364 25,897,485 419,995 5,360,580 8,396,785 2,703,753 Net (Expense) Revenue $ (22,936,728) (20,204,256) (13,104,169) (329,379) (1,526,263) (6,590,255) (2,703,753) $ 89,780,557 $ (42,541,184) $ 100,371,980 $ (67,394,803) $ 11,163,812 5,022,285 1,734,031 $ 11,109,434 5,704,607 900,038 $ 10,751,400 5,156,015 1,740,057 $ 5,230,309 1,153,479 (212,863) $ 17,920,128 $ 17,714,079 $ 17,647,472 $ 6,170,925 The cost of all governmental activities this year was $89.8 million. This represents a 10.6% decrease in governmental activities expenses. While operating costs increased across most functional activities, Public Safety and General Governmental experienced the decreases at 7.1 % and 33.9% respectively. The net cost of governmental activities of $42.5 million was largely financed by general revenues, which are made up of primarily sales tax revenue of $70.2 million, state shared revenues of $26.0 million and investment income of $13.8 million. Public Safety net cost decreased by $11.6 million. This is due to an overall $9.4 million decrease in expenses due to a $6 million payment of unfunded liability for the PSPRS pension and a $2.2 million decrease in charges for services. The Water fund net revenue increased by $5.9 million. This is primarily due to a $1.5 million increase in charges for services and an increase of $4.6 in capital contributions. The Wastewater fund net revenue increased by $4.6 million. This is primarily due to a $3.4 million increase in capital contributions. The Airport fund net revenue increased by $1.1 million. This increase is primarily due to an increase in capital contributions. Marana Town Council ReguI4r4Meeting Agenda Packet March 4, 2025 Page 83 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The following graph shows the functional revenues and expenses of the governmental activities in order to demonstrate the extent to which the governmental functions produce direct revenues to offset related program costs. It should be noted that this graph is not intended to represent a full allocation to these functions. As described above, expenses not covered by direct program revenues are covered by the Town's general revenues which consist primarily of taxes and unrestricted State shared revenues. In governmental activities, the functional revenues of $47.2 million are 52.6% of expenses for fiscal year 2024, up from 32.9% a year earlier. This change is largely due to higher program revenues combined with lower expenses as described previously. Governmental Activities Expenses and Program Revenues Health and welfare Culture and recreation Economic and community development Highways and streets Public safety General government Expenses Revenues 1 0 10 15 20 Millions 25 30 35 As seen on the following graphs, the largest revenue source for the Town's governmental activities is sales tax revenues at 43.6%, followed by state shared revenues at 16.1%, and Capital Grants and Contributions at 14.0%. The Town's largest expense category is general government at 31.1%, followed by highways and streets at 29.4%. and public safety at 20.2%. Marana Town Council Regul4t5Meeting Agenda Packet March 4, 2025 Page 84 of 371 Town of Marana, Arizona Economic and community development, 6.6% Health and welfare, 0.5% Highways and streets, 29.4% Management's Discussion and Analysis June 30, 2024 Charges for services, 11.0% Capital grants and contributions, 14.0% GOVERNMENTAL ACTIVITIES REVENUES BY TYPE State shared revenues, 16.1% Investment income, 8.6% Operating grants and contributions, Property taxes, 4.3% 1.5% Sales taxes, 43.6% Franchise taxes, 0.3% Other, 0.6% GOVERNMENTAL ACTIVITIES EXPENSES BY FUNCTION Culture and recreation, 9.9% Interest on long- term debt, 2.3% General government, 31.1% Public safety, 20.2% Marana Town Council Regula$vleeting Agenda Packet March 4, 2025 Page 85 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Business -Type Activities Business -type activities' net position increased by $5.0 million for fiscal year ended June 30, 2024. Total revenues for business -type activities increased by $12.0 million or 50.0%. This increase is primarily related to increased user revenues and an increase to capital grants and contributions. Airport Wastewater Water Business -type Activities Expenses and Program Revenues 0 Expenses Revenues 5 10 Millions 15 20 Overall, business -type activity expenses increased by $0.3 million or 1.5% from the prior fiscal year. Increases were mostly driven by personnel and operating expenses. Water expenses increased by $0.4 million, while Wastewater and Airport costs remained largely consistent with the prior year. The Town's largest overall business -type activity is the Water Utility with $11.1 million in expenses and $22.3 million in program revenues during the year. The second largest activity is the Wastewater Utility with $5.0 million in expenses and $10.7 million in program revenues, followed by the Airport with $1.7 million in expenses and $2.6 million in program revenues. 25 As seen on the following graph, the largest revenue source for the Town's business -type activities is capital grants and contributions at 59.8% followed by charges for services revenues at 37.6%. Operating grants and contributions, investment income, and other miscellaneous revenues make up the remaining portion at 2.6%. Marana Town Council ReguI4r7Meeting Agenda Packet March 4, 2025 Page 86 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 BUSINESS -TYPE ACTIVITIES REVENUES BY TYPE Investment income, 1.4% Other, 0.3% Charges for Services, 37.6% Capital Grants and Contributions, 59.8% Operating Grants and Contributions, 0.9% Financial Analysis of the Town's Funds As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. Governmental Funds. The focus of the Town's governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Town's financing requirements. In particular, unrestricted fund balance may serve as a useful measure of the Town's net resources available for spending at the end of the fiscal year. The financial performance of the Town as a whole is reflected in its governmental funds. As of June 30, 2024, the Town's governmental funds reported a combined fund balance of $272.7 million, of which $126.7 million is unassigned and therefore available for spending at the Town's discretion. The General Fund, which is the principal operating fund of the Town, had a fund balance of $129.9 million. Revenues increased by 16.8% and expenditures were stable, decreasing slightly by 1.2% compared to the prior fiscal year. The primary increases in revenues were related to sales taxes and investment income. The Transportation Fund had a fund balance of $39.6 million which reflected an increase of 34.6% from the prior year. This is attributable to continued higher than normal construction sales tax revenues due to resilient commercial and residential activity. Marana Town Council Regul4t8Vleeting Agenda Packet March 4, 2025 Page 87 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Proprietary funds. The proprietary funds in the financial statements are prepared on the same measurement focus and accounting basis as the government -wide financial statements, but they provide more detail since each major enterprise fund is presented discretely. The total net position of Business -type activities proprietary funds is $153.8 million. Of this amount, $112.8 million comprised the funds' net investment in capital assets, $0.8 million is restricted for capital projects, $2.0 million is restricted for debt service, and unrestricted net position is $38.2 million. The factors concerning the finances of these funds, as well as the changes in net position, have been addressed previously in the discussion of the Town's business -type activities. The governmental activities net position related to Internal Service funds increased by $0.7 million with a total net position of $3.4 million. This balance remains unrestricted for dental and medical benefits. Budgetary Highlights The Town's annual adopted budget established the legal level of expenditure control. Budgetary comparison statements are required for the General Fund and all major special revenue funds. These statements compare the original budget, the budget as amended throughout the year, and the actual revenues and expenditures. Budgetary schedules for other governmental funds are also presented in this report as other supplementary information. Every year the Town closely reviews adopted initiatives and goals tied to the Strategic Plan, which serves as the comprehensive, guiding blueprint for the organization. These goals are utilized to ensure that allocations are aligned with need, and that strategies are resulting in the appropriate outcomes. General Fund revenues significantly exceeded budget projections in sales taxes and investment income. At the same time, departments maintained their prudent use of available resources. The judicious use of funds as well as higher than expected revenues resulted in $30.7 million in additional fund balance. The General Fund budget and actual variances are shown on page 91. Amendments to the adopted budget may occur throughout the year between departments within the General Fund and between funds in all other funds in a legally permissible manner (see Note 1 - Budgetary Control). Budget adjustments between departments in the General Fund did occur. A budget amendment of note was a transfer of $150,000 of budget authority from general government within the General Fund to the town council for a contribution to the local food bank. Capital Assets and Debt Administration Capital Assets. As of June 30, 2024 the Town had invested $473.2 million in governmental and business -type capital assets (net of accumulated depreciation). Total depreciation expense for the year was $28.1 million, with $22.6 million attributed to governmental activities and $5.5 million to business -type activities, respectively. Marana Town Council Regul4i9Vleeting Agenda Packet March 4, 2025 Page 88 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 The following schedule presents capital asset balances for the fiscal years ended June 30, 2024 and 2023. Governmental Activities Business -Type Activities Total 2024 2023 2024 2023 2024 2023 Land $ 16,837,176 $ 15,350,692 $ 4,314,866 $ 4,315,366 $ 21,152,042 $ 19,666,058 Water rights - - 8,992,081 4,357,277 8,992,081 4,357,277 Construction in progress 45,481,509 12,718,470 12,506,978 5,883,571 57,988,487 18,602,041 Right -of -use subscription assets 414,265 414,265 - 414,265 414,265 Right -of -use, land 368,153 368,153 - 368,153 368,153 Buildings and improvements 66,847,048 66,365,167 188,487,259 178,795,640 255,334,307 245,160,807 Machinery and equipment 30,130,471 29,381,720 4,735,661 4,467,475 34,866,132 33,849,195 Infrastructure 476,748,188 467,002,596 - 476,748,188 467,002,596 Less accumulated depreciation and amortization (326,255,609) (304,911,245) (56,405,522) (50,958,488) (382,661,131) (355,869,733) Total $ 310,571,201 $ 286,689,818 $ 162,631,323 $ 146,860,841 $ 473,202,524 $ 433,550,659 Additional information on the Town's capital assets can be found in Note 5. Major capital asset events during the current fiscal year included the following: Tangerine Road Widening, Phase 2A - In process, $3.0 million spent in fiscal year 2023-24. $4.8 million spent inception through fiscal year ended June 30, 2024. Estimated completion is fiscal year 2025-26. Pines Subdivision Asphalt Repair - Completed, $0.2 million spent in fiscal year 2023-24. $0.9 million spent inception through fiscal year ended June 30, 2024. Twin Peaks Road and Rattlesnake Pass Widening - In process, $0.3 million spent in fiscal year 2023-24. $1.8 million spent through June 30, 2024. Estimated completion is fall of 2026. Marana Aquatics and Recreation Center - In process, $28.0 million spent in fiscal year 2023-24. $31.5 million spent inception through fiscal year ended June 30, 2024. Estimated completion is fiscal year 2024-25. East Tangerine , Segment 1 Pipeline Upsizing — Completed, $1.2 million spent in fiscal year 2023-24. $2.7 million spent inception through fiscal year ended June 30, 2024. North Marana Sewer Interceptor - $0.4 million spent in fiscal year 2023-24. $0.9 million spent inception through June 30, 2024. Estimated completion is fiscal year 2025-26. Marana Town Council RegulKVleeting Agenda Packet March 4, 2025 Page 89 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Debt Administration At year-end, the Town had $153.2 million in long-term debt obligations outstanding with $10.7 million due within one year. The Town had new debt, including refunding of existing debt, adding $69.9 million. The Town also had reductions of $31.9 million during the current fiscal year due to regularly scheduled principal payments, retirement of debt through refunding, and premium amortizations. This resulted in an overall increase to debt of $42.5 million. The following table presents a summary of the Town's outstanding debt for the fiscal years ended June 30, 2024 and 2023. Additional information on the Town's long-term obligations can be found in Note 7. Governmental Activities Business -Type Activities Total 2024 2023 2024 2023 2024 2023 General obligation bonds $ 28,605,000 $ 29,355,000 $ - $ - $ 28,605,000 $ 29,355,000 Revenue bonds 66,250,000 35,020,000 32,375,000 19,780,000 98,625,000 54,800,000 Revenue bonds, direct placements 1,272,000 1,881,000 - 1,272,000 1,881,000 Special assessment bonds 2,245,000 3,771,000 - 2,245,000 3,771,000 Loan payable - - 15,172,540 15,938,139 15,172,540 15,938,139 Deferred bond premium 5,402,513 4,633,878 1,863,457 272,119 7,265,970 4,905,997 Total $ 103,774,513 $ 74,660,878 $ 49,410,997 $ 35,990,258 $ 153,185,510 $ 110,651,136 Economic Factors and Next Year's Budget The Town and the economy has recovered from the initial disruption caused by the pandemic. The economy continued to grow throughout the year, and future year forecasts call for a stable, but still growing economy as the Town continues to attract interest from residential, commercial, and retail development. The Town experienced record revenues in some areas including construction related sales tax due to higher than anticipated commercial activity, but also due to a resilient economy, which is expected to temper during fiscal year 2024-25. Inflation is projected to retreat to more reasonable levels from highs seen during prior years, which combined with a tight labor market may yet allow for a soft landing of the economy in fiscal year 2024-25. Such economic conditions should allow the Town adequate funding capacity to accomplish goals and initiatives in the Town's Strategic Plan. The 2024-25 budget increased by $137.5 million or 40.9%. This large increase is primarily due to the programming of a variety of capital projects as the Town continues to experience high growth. These projects, which include the Community and Aquatics Center projected for completion in 2024-25, and a variety of streets, parks and utility projects, will continue to allow the Town to provide the amenities and services desired by our residents. Revenues and other financing sources for the fiscal year 2024-2025 budget are $326.2 million, while expenditures total $473.7 million. The financial plan assumes a combination of fund balance/equity and debt financing will be used to complete previously funded projects and other onetime expenditures approved by Council. The budget is structurally balanced with ongoing revenues supporting ongoing program expenditures. The budget document is the comprehensive decision -making tool resulting from the annual budget process and provides detail for the upcoming fiscal year. The budget is a long-range plan by which financial policy is implemented and controlled and serves as a funding plan for policies, goals and service -levels provided to the citizens of Marana. Marana Town Council ReguleMeeting Agenda Packet March 4, 2025 Page 90 of 371 Town of Marana, Arizona Management's Discussion and Analysis June 30, 2024 Contacting the Town's Financial Management This financial report is designed to provide our citizens, taxpayers, and investors and creditors with a general overview of the Town's finances and to demonstrate the Town's accountability for the resources it receives. If you have questions about this report or need additional information, contact the Finance Department, Town of Marana, Arizona at 11555 West Civic Center Drive, Marana, Arizona 85653, or visit www.MaranaAZ.gov. Marana Town Council Regular2Vleeting Agenda Packet March 4, 2025 Page 91 of 371 Basic Financial Statements Marana Town Council Regular3Vleeting Agenda Packet March 4, 2025 Page 92 of 371 MARANA AZ Marana Town Council ReguI1Meeting Agenda Packet March 4, 2025 Page 93 of 371 Government -Wide Financial Statements Marana Town Council Regulat5Vleeting Agenda Packet March 4, 2025 Page 94 of 371 MARANA AZ Marana Town Council RegulaieVleeting Agenda Packet March 4, 2025 Page 95 of 371 Town of Marana, Arizona Statement of Net Position June 30, 2024 Current Assets Cash and cash equivalents Property taxes receivable Accounts receivable Interest receivable Leases receivable Due from other governments Internal balances Inventories Prepaid items Total current assets Noncurrent Assets Special assessments receivable Restricted cash and investments Advances Capital assets not being depreciated/amortized Capital assets, being depreciated/amortized, net Total noncurrent assets Total assets Deferred Outflows of Resources Deferred outflows related to pensions Deferred charge on refunding Total deferred outflows of resources Current Liabilities Accounts payable Retainage payable Accrued payroll and employee benefits Unearned revenue Deposits held for others Due to other government Claims payable Accrued interest payable Compensated absences Leases payable Subscription technology arrangements payable Water agreement payable Loans payable General obligation bonds, CFD Special assessment bonds, TFRID Revenue bonds Total current liabilities Noncurrent Liabilities Compensated absences Leases payable Subscription technology arrangements payable Net pension liability Water agreement payable Loans payable General obligation bonds, CFD Special assessment bonds, TFRID Revenue bonds Total noncurrent liabilities Total liabilities Deferred Inflows of Resources Deferred inflows related to pensions Deferred inflows related to leases Total deferred inflows of resources Net Position Net investment in capital assets Restricted for: Capital projects Debt service General government Public safety Highways and streets Economic and community development Unrestricted Total net position Assets Liabilities Governmental Business -Type Activities Activities $ 226,146,553 12,034 636,650 1,516,218 3,001,671 11,133,119 801,010 90,957 609,091 243,947,303 2,025,093 45,477,129 4,035,506 62,318,685 248,252,516 $ 48,059,289 1,624,257 25,882 4,594,097 236,192 (801,010) 137,745 Total $ 274,205,842 12,034 2,260,907 1,542,100 7,595,768 11,369,311 90,957 746,836 53,876,452 297,823,755 2,025,093 2,846,285 48,323,414 (4,035,506) - 25,813,925 88,132,610 136,817,398 385,069,914 362,108,929 161,442,102 523,551,031 606,056,232 215,318,554 821,374,786 13,008,816 478,663 863,926 13,872,742 478,663 8,333,043 2,420,973 2,713,473 456,098 1,888,369 153,443 525,944 - 397,752 1,252,461 59,896 255,015 397,800 1,836,754 527,905 2,396,713 162,917 7,042 - 115,344 - 202,035 1,017,269 1,055,000 - 1,112,000 - 6,384,000 1,085,000 27,223,130 7,533,116 266,302 18,102 344,098 - 84,685 - 37,825,354 2,537,382 193,651 14,155,271 29,134,001 1,133,000 64,956,512 33,153,457 133,743,952 50,057,863 13,487,479 863,926 14,351,405 10,754,016 3,169,571 2,041,812 525,944 1,650,213 314,911 397,800 2,364,659 2,559,630 7,042 115,344 202,035 1,017,269 1,055,000 1,112,000 7,469,000 34,756,246 284,404 344,098 84,685 40,362,736 193,651 14,155,271 29,134,001 1,133,000 98,109,969 183,801,815 160,967,082 57,590,979 218,558,061 1,412,423 64,677 2,743,203 4,317,477 4,155,626 4,382,154 1,477,100 7,060,680 8,537,780 237,738,055 112,764,228 350,502,283 29,866,365 12,471,065 5,235,563 1,562,345 7,950,486 126,534 159,855,853 811,384 30,677,749 2,034,901 14,505,966 5,235,563 1,562,345 7,950,486 126,534 38,213,571 198,069,424 $ 454,806,266 $ 153,824,084 $ 608,630,350 See notes to financial statements Marana Town Council Regul2r7Meeting Agenda Packet March 4, 2025 Page 96 of 371 Town of Marana, Arizona Statement of Activities Year Ended June 30, 2024 Functions/Programs Primary Government Governmental activities: General government Public safety Highways and streets Health and welfare Economic and community development Culture and recreation Interest on long-term debt Total governmental activities Business -type activities: Water Wastewater Airport Total business -type activities Total primary government Expenses Program Revenues Charges for Services $ 27,944,658 $ 7,281,424 18,167,495 7,740,035 26, 385,188 901,114 436,714 77,585 5,894,604 1,287,920 8,896,100 389,382 2,055,798 - 89,780,557 11,163,812 5,022,285 1,734,031 17,920,128 Operating Grants and Contributions Capital Grants and Contributions $ 21,571 $ 1,822,517 5,001,281 13,296 72,238 49,958 17,677,460 6,980,861 9,864,562 3,478,251 294,505 316,149 13,637,318 316,149 352,754 18,049,004 1,642,116 2,537,178 22,581,052 12,092,535 7,248,641 2,339,564 21, 680, 740 $ 107,700,685 $ 31,314,778 $ 7,297,010 $ 44,261,792 General Revenues Taxes: Sales taxes Property taxes Franchise taxes State shared revenues, unrestricted Investment income Miscellaneous Transfers Total general revenues and transfers Changes in net position Net Position, Beginning Net Position, Ending See notes to financial statements Marana Town Council ReMeeting Agenda Packet March 4, 2025 Net (Expense) Revenue and Changes in Net Position Governmental Business -Type Activities Activities Totals $ (20,288,909) $ (8,604,943) (2,433,789) (345,833) (2,892,330) (5,919,582) (2,055,798) (42, 541,184) (42, 541,184) 70,228,595 2,438,184 558,174 26,007,441 13,822,386 762,529 13,319,137 127,136,446 11,109,434 5,704,607 900,038 17,714,079 17,714,079 496,954 123,301 (13,319,137) $ (20,288,909) (8,604,943) (2,433, 789) (345,833) (2,892,330) (5,919,582) (2,055,798) (42,541,184) 11,109,434 5,704,607 900,038 17,714,079 (24,827,105) 70,228, 595 2,438,184 558,174 26,007,441 14,319,340 885,830 (12,698,882) 114,437,564 84,595,262 5,015,197 89,610,459 370,211,004 148,808,887 519,019,891 $ 454,806,266 $ 153,824,084 $ 608,630,350 Page 97 of 371 Governmental Fund Financial Statements Marana Town Council Regul2i9Vleeting Agenda Packet March 4, 2025 Page 98 of 371 MARANA AZ Marana Town Council RegulaOVleeting Agenda Packet March 4, 2025 Page 99 of 371 Town of Marana, Arizona Balance Sheet - Governmental Funds June 30, 2024 Formerly Tangerine Nonmajor Farms Fund Highway User Improvement Transportation Sales Tax Nonmajor Total General Revenue District Debt Capital Capital Governmental Governmental Fund Fund Service Fund Fund Funds Funds Assets Cash and cash equivalents $ 122,845,516 $ 7,999,005 $ 103,381 $ 35,293,350 $ 5,618,808 $ 50,462,448 $ 222,322,508 Property taxes receivable - - - 12,034 12,034 Accounts receivable 296,572 98,515 395,087 Leases receivable 3,001,671 - 3,001,671 Special assessments receivable - - 2,025,093 - - 2,025,093 Interest receivable 1,017,987 12,038 132,193 247,822 106,178 1,516,218 Due from other funds 1,364,596 - 300,000 - 1,664,596 Due from other governments 6,452,010 469,679 2,490,049 1,000,465 720,916 11,133,119 Inventories 90,957 - - 90,957 Prepaid items 210,206 398,000 885 609,091 Advances 1,935,506 2,100,000 - 4,035,506 Restricted cash and investments - 364,522 35,178,837 9,933,770 45,477,129 Total assets $ 137,215,021 $ 8,480,722 $ 2,526,474 $ 40,680,114 $ 42,045,932 $ 61,334,746 $ 292,283,009 Liabilities, Deferred Inflows of Resources and Fund Balances (Deficits) Liabilities Accounts payable $ 1,978,591 $ 530,236 $ $ 1,031,974 $ 3,614,915 $ 928,591 $ 8,084,307 Retainage payable - - 2,433,011 280,462 2,713,473 Accrued payroll and employee benefits 1,814,035 - 74,334 1,888,369 Due to other funds - 863,586 863,586 Due to other governments 59,590 306 59,896 Deposits held for others 185,454 37,464 - 174,834 397,752 Unearned revenue 525,944 - 525,944 Total liabilities 4,563,614 530,236 1,069,438 6,047,926 2,322,113 14,533,327 Deferred Inflows of Resources Unavailable revenue 10,319 2,025,093 284,011 2,319,423 Deferred inflows of resources related to leases 2,743,203 - 2,743,203 Total deferred inflows of resources 2,753,522 2,025,093 Fund Balances (Deficits) Nonspendable 2,236,669 - Restricted - 7,950,486 Committed - - Unassigned 127,661,216 Total fund balances (deficits) 129,897,885 Total liabilities, deferred inflow of resources and fund balances (deficits) 398,000 103,381 364,522 39,246,154 7,950,486 501,381 284,011 5,062,626 - 885 2,635,554 35,998,006 57,284,010 101,700,405 - 2,444,959 41,691,113 (1,001,232) 126,659,984 39,610,676 35,998,006 58,728,622 272,687,056 $ 137,215,021 $ 8,480,722 $ 2,526,474 $ 40,680,114 $ 42,045,932 $ 61,334,746 $ 292,283,009 See notes to financial statements Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 100 of 371 Town of Marana, Arizona Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position June 30, 2024 Total Governmental Fund Balances $ 272,687,056 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources, and therefore, are not reported in the governmental funds: Governmental capital assets Governmental right of use assets Less accumulated depreciation/amortization Long-term liabilities, such as net pension liabilities, leases and bonds payable, are not due and payable in the current period, and therefore, are not reported in the governmental funds: Compensated absences Leases payable Subscription technology arrangements payable Revenue bonds payable General obligation bonds payable Special assessment bonds Net pension liability Accrued interest payable Internal service funds are used by management to charge the costs of health and dental services. the assets and liabilities of the internal Service fund are included in governmental activities in the statement of net position. Deferred items related to the issuance of bonds and resources related to pensions are applicable to future reporting periods and, therefore, are not reported in the funds. Bond premium Deferred charge on refunding Deferred inflows related to pensions Deferred outflows related to pensions Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenue in the funds. Intergovernmental revenue Special assessments revenue $ 636,044,392 782,418 (326,255,609) (2,663,015) (351,140) (200,029) (67,522,000) (28,605,000) (2,245,000) (37,825,354) (1,836,754) (5,402,513) 863,926 (1,412,423) 13,008,816 294,330 2,025,093 310,571,201 (141,248,292) 3,419,072 7,057,806 2,319,423 Net Position of Governmental Activities $ 454,806,266 See notes to financial statements Marana Town Council Regul3r2Vleeting Agenda Packet March 4, 2025 Page 101 of 371 Town of Marana, Arizona Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Year Ended June 30, 2024 Formerly Tangerine Nonmajor Farms Fund Highway User Improvement Transportation Sales Tax Nonmajor Total General Revenue District Debt Capital Capital Governmental Governmental Fund Fund Service Fund Fund Funds Funds Revenues Sales taxes $ 44,763,592 $ - $ $ 15,524,326 $ 7,686,261 $ 2,254,416 $ 70,228,595 Property taxes - - 2,438,184 2,438,184 Intergovernmental 26,020,737 4,654,046 12,790,898 43,465,681 Licenses, fees and permits 10,017,930 482,883 - 6,468,633 16,969,446 Fines, forfeitures and penalties 410,716 - - 51,523 462,239 Charges for services 812,584 - - 20,423 833,007 Lease income 170,302 - - - 170,302 Contributions - - 1,535,663 12,660 342,435 1,890,758 Investment income 10,938,076 231,593 - 609,938 742,123 1,199,902 13,721,632 Miscellaneous 1,019,162 3,576 - 2,254 1,024,992 Total revenues 94,153,099 5,372,098 1,535,663 16,134,264 8,441,044 25,568,668 151,204,836 Expenditures Current: General government 18,580,854 - 20,836 895,165 843,256 20,340,111 Public safety 21,797,377 - - 1,605,257 23,402,634 Highways and streets 3,347,517 3,322,499 - 57,204 6,727,220 Health and welfare 416,217 - - - 416,217 Economic and community development 4,943,778 - - 627,977 5,571,755 Culture and recreation 7,031,232 - - 19,175 7,050,407 Capital outlay 3,563,464 706,712 - 4,204,426 27,965,556 6,120,020 42,560,178 Debt service: Principal retirement 113,876 - 1,526,000 - 5,329,000 6,968,876 Interest and fiscal charges 27,355 - 73,911 3,223,718 3,324,984 Bond issuance costs - - - 559,984 63,002 622,986 Total expenditures 59,821,670 4,029,211 1,620,747 5,099,591 28,525,540 17,888,609 116,985,368 Excess (deficiency) of revenues over expenditures 34,331,429 1,342,887 (85,084) 11,034,673 (20,084,496) 7,680,059 34,219,468 Other Financing Sources (Uses) Issuance of debt - - - 49,500,000 5,265,000 54,765,000 Premium on bonds issued - - - 2,213,133 265,279 2,478,412 Payment to bond refunding escrow agent - - - (19,565,000) (19,565,000) Transfers in - 24,000 - 22,895,278 22,919,278 Transfers out (3,673,637) - (861,116) (3,600,905) (1,464,483) (9,600,141) Total other financing sources (uses) (3,673,637) 24,000 - (861,116) 48,112,228 7,396,074 50,997,549 Changes in fund balances 30,657,792 1,366,887 (85,084) 10,173,557 28,027,732 15,076,133 85,217,017 Fund Balances (Deficits), Beginning 99,240,093 6,583,599 586,465 29,437,119 51,622,763 187,470,039 Change within financial reporting entity (nonmajor to major fund) - - 7,970,274 (7,970,274) Fund Balances (Deficits), Ending $ 129,897,885 $ 7,950,486 $ 501,381 $ 39,610,676 $ 35,998,006 $ 58,728,622 $ 272,687,056 See notes to financial statements Marana Town Council Rec,r Meeting Agenda Packet March 4, 2025 Page 102 of 371 Town of Marana, Arizona Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities Year Ended June 30, 2024 Net Changes in Fund Balances - Total Governmental Funds Amounts reported for governmental activities in the Statement of Activities are different because Governmental funds report the portion of capital outlay for capitalized assets as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives depreciation expense. Expenditures for capitalized assets Less current year depreciation/amortization $ 41,652,065 (22,587,508) Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Issuance of revenue bonds (49,500,000) Issuance of refunding revenue bonds (5,265,000) Issuance of premium on bonds (2,478,412) Payment to escrow agent for refunding 19,565,000 Lease principal 6,333 Subscription technology arrangements principal 107,543 Special assessment bond retirement 1,526,000 General obligation bond retirement 750,000 Revenue bond principal retirement 4,579,000 $ 85,217,017 19,064,557 (30,709,536) Contributions of infrastructure assets are not recorded as revenues in the governmental funds. 5,249,031 Some revenues and expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as revenues or expenditures in governmental funds. Accrued interest (292,695) Intergovernmental revenue 154,884 Special assessments (1,395,911) Compensated absences (1,111,186) Loss on disposal of assets (432,205) Amortization of bond premiums 1,709,777 Amortization of deferred charges (147,896) Town pension contributions are reported as expenditures in the governmental funds when made. However, they are reported as deferred outflows of resources in the statement of net position because the reported net pension liability is measured a year before the Town's report date. Pension expense, which is the change in the net pension liability adjusted for changes in deferred outflows and inflows of resources related to pensions, is reported in the statement of activities. Town pension expense and contributions Pension revenue Internal service funds are used by the Town to charge the costs of health and dental services. the net revenue (expense) is reported with governmental activities in the statement of activities. Change in Net Position of Governmental Activities (1,515,232) 6,492,263 72,393 6,564,656 724,769 $ 84,595,262 See notes to financial statements Marana Town Council Regula4Vleeting Agenda Packet March 4, 2025 Page 103 of 371 Proprietary Fund Financial Statements Marana Town Council RegulaaMeeting Agenda Packet Page 104 of 371 March 4, 2025 MARANA AZ Marana Town Council ReguleVleeting Agenda Packet March 4, 2025 Page 105 of 371 Town of Marana, Arizona Statement of Net Position - Proprietary Funds June 30, 2024 Governmental Total Activities Business -Type Activities Enterprise Internal Water Wastewater Airport Funds Service Funds Assets Current assets: Cash and cash equivalents $ 22,350,510 $ 25,708,679 $ 100 $ 48,059,289 $ 3,824,045 Accounts receivable 1,239,950 384,307 - 1,624,257 241,563 Interest receivable 25,882 25,882 - Lease receivable - 4,594,097 4,594,097 Due from governments 121,721 114,471 236,192 Prepaid items 137,745 137,745 Total current assets 23,875,808 26,092,986 4,708,668 54,677,462 4,065,608 Noncurrent assets: Restricted cash 1,132,406 1,713,879 2,846,285 Capital assets not being depreciated/amortized 20,100,292 4,013,136 1,700,497 25,813,925 Capital assets being depreciated/amortized, net 56,071,395 62,965,171 17,780,832 136,817,398 Total noncurrent assets 77,304,093 68,692,186 19,481,329 165,477,608 Total assets 101,179,901 94,785,172 24,189,997 220,155,070 4,065,608 Deferred Outflows of Resources Deferred oufflows related to pensions Total deferred oufflows of resources 366,132 75,571 36,960 478,663 366,132 75,571 36,960 478,663 Liabilities Current liabilities: Accounts payable 2,036,378 315,568 69,027 2,420,973 248,736 Retainage payable 275,908 - 180,190 456,098 Accrued payroll and employee benefits 117,744 25,957 9,742 153,443 - Claims payable - - - - 397,800 Compensated absences 117,323 28,123 17,471 162,917 - Due to other funds - 696,162 104,848 801,010 Deposits held for others 1,252,461 1,252,461 Due to other governments 255,015 255,015 Water agreement payable 202,035 202,035 Bonds payable, current - 1,085,000 1,085,000 Loans payable, current 975,989 41,280 1,017,269 Interest payable 178,707 349,198 527,905 Total current liabilities 5,411,560 2,541,288 381,278 8,334,126 646,536 Noncurrent liabilities: Advances 4,035,506 4,035,506 Compensated absences 13,036 3,125 1,941 18,102 Water agreement payable 193,651 - 193,651 Bonds payable - 33,153,457 33,153,457 Loans payable 13,446,854 708,417 14,155,271 Net pension liability 1,973,730 315,189 248,463 2,537,382 Total noncurrent liabilities 15,627,271 38,215,694 250,404 54,093,369 Total liabilities Deferred Inflows of Resources Deferred inflows related to pensions Deferred inflows related to leases 21, 038,831 40, 756,982 631,682 62,427,495 56,515 7,816 346 64,677 4,317,477 4,317,477 Total deferred inflows of resources 56,515 7,816 4,317,823 4,382,154 Net Position Net investment in capital assets 61,472,936 31,990,153 19,301,139 112,764,228 Restricted: Capital projects 811,384 811,384 - Debt service 321,022 1,713,879 2,034,901 - Unrestricted 17,845,345 20,391,913 (23,687) 38,213,571 3,419,072 646,536 Total net position $ 80,450,687 $ 54,095,945 $ 19,277,452 $ 153,824,084 $ 3,419,072 See notes to financial statements Marana Town Council Regul&r7Meeting Agenda Packet March 4, 2025 Page 106 of 371 Town of Marana, Arizona Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds Year Ended June 30, 2024 Governmental Activities Total Internal Business -Type Activities Enterprise Service Water Wastewater Airport Funds Funds Operating Revenues Licenses, fees and permits $ 217,995 $ 80,878 $ - $ 298,873 $ Charges for services 9,646,567 3,397,373 88,295 13,132,235 5,934,273 Lease income - 206,210 206,210 Miscellaneous 122,851 450 123,301 Total operating revenues 9,987,413 3,478,251 294,955 13,760,619 5,934,273 Operating Expenses Personnel costs 3,274,172 773,489 316,851 4,364,512 Contractual services 809,747 487,096 121,752 1,418,595 942,787 Commodities 3,632,812 647,213 58,885 4,338,910 - Other 813,859 192,562 31,379 1,037,800 4,367,471 Depreciation expense 2,111,605 2,158,215 1,205,164 5,474,984 Total operating expenses 10,642,195 4,258,575 1,734,031 16,634,801 5,310,258 Operating income (loss) (654,782) (780,324) (1,439,076) (2,874,182) Nonoperating Revenues (Expenses) Contributions 316,149 - 316,149 Investment income 281,816 76,393 138,745 496,954 Interest expense (355,927) (588,443) - (944,370) Gain (loss) on disposal of capital assets (165,690) (165,690) Bond issuance costs - (175,267) - (175,267) Total nonoperating revenues (expenses) 76,348 Net income (loss) before contributions and transfers (578,434) (687,317) 138,745 (1,467,641) (1,300,331) 624,015 100,754 (472,224) 100,754 (3,346,406) 724,769 Development Fees 7,803,029 3,734,418 - 11,537,447 Capital Contributions 4,289,506 3,514,223 2,339,564 10,143,293 Transfers In 991,822 1,054,515 212,565 2,258,902 Transfers Out (1,223,702) (14,354,337) - (15,578,039) Changes in net position 11,282,221 (7,518,822) 1,251,798 5,015,197 724,769 Net Position, Beginning 69,168,466 61,614,767 18,025,654 148,808,887 2,694,303 Net Position, Ending $ 80,450,687 $ 54,095,945 $ 19,277,452 $153,824,084 $ 3,419,072 See notes to financial statements Marana Town Council RegulVleeting Agenda Packet March 4, 2025 Page 107 of 371 Town of Marana, Arizona Statement of Cash Flows - Proprietary Funds Year Ended June 30, 2024 Governmental Activities Total Internal Business -Type Activities Enterprise Service Water Wastewater Airport Funds Funds Cash Flows From Operating Activities Received from customers $ 9,170,651 $ 3,437,997 $ 233,948 $ 12,842,596 $ 5,692,710 Payments to suppliers for goods and services (4,626,408) (1,367,592) (210,752) (6,204,752) (5,249,056) Payments to employees for services (3,039,795) (727,621) (291,869) (4,059,285) - Other receipts/payments 122,851 - 450 123,301 Net cash provided by (used in) operating activities 1,627,299 Cash Flows From Noncapital Activities Interfund borrowing Contributions 316,149 Transfers in 991,822 Transfers out (1,223,702) Net cash provided by (used in) noncapital activities 1,342,784 (268,223) (201,233) 1,054,515 (14,354,337) 84,269 (13,501,055) 2,701,860 443,654 (6,443) (207,676) 316,149 212,565 2,258,902 (15,578,039) 206,122 (13,210,664) Cash Flows From Capital Activities and Related Financing Activities Capital grants received 1,057,038 321,936 2,327,322 3,706,296 Development fees received 7,803,029 3,734,418 11,537,447 Bond and loan proceeds 226,110 16,938,278 17,164,388 Bond issuance costs (175,267) (175,267) Principal payments (979,203) (2,605,329) (3,584,532) Interest paid on debt (364,112) (839,984) - (1,204,096) Acquisition and construction of capital assets (10,945,175) (838,275) (2,403,866) (14,187,316) Net cash provided by (used in) capital activities (3,202,313) 16,535,777 (76,544) 13,256,920 Cash Flows From Investing Activities: Interest on investments 255,934 76,393 138,745 471,072 100,754 Net cash provided by investing activities 255,934 Net increase (decrease) in cash and cash equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending 76,393 138,745 471,072 100,754 (1,234,811) 4,453,899 100 3,219,188 544,408 24,717,727 22,968,659 47,686,386 3,279,637 $ 23,482,916 $ 27,422,558 $ 100 $ 50,905,574 $ 3,824,045 See notes to financial statements Marana Town Council Regular9vleeting Agenda Packet March 4, 2025 Page 108 of 371 Town of Marana, Arizona Statement of Cash Flows - Proprietary Funds Year Ended June 30, 2024 Governmental Activities Total Internal Business -Type Activities Enterprise Service Water Wastewater Airport Funds Funds Reconciliation of Operating Income (Loss) to Net Cash Provided by (Used in) Operating Activities Operating income (loss) $ (654,782) $ (780,324) $ (1,439,076) $ (2,874,182) $ 624,015 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities Depreciation 2,111,605 2,158,215 1,205,164 5,474,984 Changes in assets and liabilities: (Increase) decrease in accounts receivable (307,461) (40,254) - (347,715) (241,563) (Increase) decrease in leases receivable - 133,244 133,244 - (Increase) decrease in prepaid items (31,229) 95 (31,134) (Increase) in deferred outflows of resources related to pensions (31,965) (13,582) (2,356) (47,903) - Increase (decrease) in accounts payable 901,641 (40,721) 1,169 862,089 (10,989) Increase (decrease) in claims payable - 72,191 Increase (decrease) in accrued payroll payable 117,744 25,957 9,742 153,443 - Increase (decrease) in compensated absences 9,640 5,885 4,542 20,067 Increase (decrease) in water agreement payable (210,419) (210,419) Increase (decrease) in deposits held for others (386,450) (386,450) Increase (decrease) in due to other governments (29,983) - (29,983) Increase (decrease) in net pension liability 135,272 26,876 12,708 174,856 Increase (decrease) in deferred inflows of resources related to pensions 3,686 732 346 4,764 Increase (decrease) in deferred inflows of resources related to leases (193,801) (193,801) Net cash provided (used) by operating activities $ 1,627,299 $ 1,342,784 $ (268,223) $ 2,701,860 $ 443,654 Noncash Investing, Capital and Financing Activities Capital contributions $ 3,809,637 $ 3,192,287 $ $ 7,001,924 $ Amortization of bond premium 186,940 Loss on disposal of capital assets 165,690 - 165,690 Reconciliation of Cash and Cash Equivalents to the Statement of Net Position Cash and cash equivalents $ 22,350,510 $ 25,708,679 $ 100 $ 48,059,289 $ 3,824,045 Restricted cash 1,132,406 1,713,879 - 2,846,285 - Total cash and cash equivalents $ 23,482,916 $ 27,422,558 $ 100 $ 50,905,574 $ 3,824,045 See notes to financial statements Marana Town Council Regul4+Qvleeting Agenda Packet March 4, 2025 Page 109 of 371 Notes to Financial Statements Marana Town Council ReguIAi1Meeting Agenda Packet March 4, 2025 Page 110 of 371 MARANA AZ Marana Town Council ReguI4r2Vleeting Agenda Packet March 4, 2025 Page 111 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 1. Summary of Significant Accounting Policies The financial statements of the Town of Marana, Arizona (the Town) have been prepared in conformity with accounting principles generally accepted in the United States of America as applied to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing government accounting and financial reporting principles. GASB Statement No. 100, Accounting Changes and Error Corrections The Town adopted Governmental Accounting Standards Board (GASB) Statement No. 100, Accounting Changes and Error Corrections, during the fiscal year ended June 30, 2024. This statement enhances the transparency and consistency of accounting changes and error corrections by establishing a uniform framework for reporting and disclosures. During the fiscal year ended June 30, 2024, the Town reclassified the Sales Tax Capital Fund, previously reported as a nonmajor governmental fund as a major governmental fund due to significant increases in financial activity and balances. GASB Statement No. 101, Compensated Absences For the year ended June 30, 2024, the Town implemented the provisions of GASB Statement No. 101. GASB Statement 101, Compensated Absences, which better meets the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. The adoption of this standard resulted in no material impact on the financial statements. Reporting Entity The Town of Marana, Arizona (the Town) was incorporated on March 21, 1977, under the provisions of the Constitution of Arizona and the Arizona Revised Statutes. The Town operates under a separately elected council -mayor form of government. All funds and entities related to the Town that are controlled by the Mayor and Council are included in the annual comprehensive financial report. Control is determined on the basis of budget adoption, taxing authority and the ability to significantly influence operations and accountability for fiscal matters. The Town provides a full range of services including general government, development and planning services, legal, public safety, public works and parks and recreation services. In accordance with generally accepted accounting principles, these financial statements present the Town and its component units, the Gladden Farms Community Facilities District (GFCFD), Gladden Farms Community Facilities District II (GFCFD II), the Saguaro Springs Community Facilities District (SSCFD) and the Tangerine Farms Road Improvement District (TFRID). The GFCFD, GFCFD II, SSCFD and TFRID are blended component units with the Town in these financial statements as all four were established by the Town in order to fund the debt incurred to finance the purchase of various public infrastructure within the districts. For all four districts, the Town Council serves as the Board of Directors. The GFCFD, GFCFD II, SSCFD and TFRID component units each have a June 30 year-end and are included in the Gladden Farms Capital Projects and Debt Service Funds, the Saguaro Springs Capital Projects and Debt Service Funds, the Tangerine Farms Improvement District Debt Service Fund and the Other Capital Projects Funds, respectively. Separate financial statements are prepared for the community facilities districts and can be obtained from the Town of Marana Finance Department at 11555 W Civic Center Drive, Marana, Arizonia 85653. Separate financial statements of the TFRID are not prepared on a stand-alone basis. Marana Town Council Regul4r3Vleeting Agenda Packet March 4, 2025 Page 112 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Basis of Presentation The basic financial statements include both government -wide statements and fund -based financial statements. The government -wide statements focus on the Town as a whole, while the fund -based statements focus on major funds. Each presentation provides valuable information that can be analyzed and compared between years and between governments to enhance the usefulness of the information. Government -Wide Financial Statements The government -wide financial statements (i.e. the statement of net position and the statement of activities) present financial information about the Town as a whole. The reported information includes all of the activities of the Town and its component units. These statements are to distinguish between the governmental and business -type activities of the Town. Governmental activities normally are supported by taxes and intergovernmental revenues, and are reported separately from business -type activities, which are financed in whole or part by fees charged to external parties. The statement of activities demonstrates the degree to which the direct expenses of a given function of the Town's governmental activities or segment of its business -type activities are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The Town does not currently have an indirect cost allocation system. However, the General Fund does allocate administrative charges to the Enterprise funds to support general services used by those funds (like purchasing, accounting, administration, etc.) These fees are included in the expense column on the Statement of Activities. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes, investment income and other items not included among program revenues are reported instead as general revenues. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Water Utility, Wastewater Utility and Airport funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses and depreciation of capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Generally, the effect of interfund activity has been eliminated from the government -wide financial statements to minimize the double counting of internal activities. However, charges for interfund services provided and used are not eliminated if doing so would distort the direct costs and program revenues reported by the departments concerned. Fund Financial Statements Fund statements provide information about the Town's funds, including blended component units. Separate statements are presented for the governmental and proprietary fund categories. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds. Marana Town Council Regul4v1Meeting Agenda Packet March 4, 2025 Page 113 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 The Town reports the following major governmental funds: General Fund This fund is the general operating fund of the Town. It is used to account for all financial resources, except those required to be accounted for in another fund. Highway User Revenue Fund This fund accounts for excise fuel taxes which are distributed to cities and towns based on a formula. A constitutional restriction requires that these funds be used solely for street and highway purposes. Tangerine Farms Improvement District Debt Service This fund accounts for the accumulation of resources and payment of principal and interest on the Tangerine Farms Road Improvement District Special Assessment Bonds. Transportation Capital Fund This fund accounts for the financing and construction of transportation capacity improvement projects. Sales Tax Capital Projects Fund This fund accounts for sales tax proceeds for capital related funding and projects. The Town reports the following major proprietary funds: Water Fund This fund is used to account for the financing and operation of the Water Utility. Wastewater Fund This fund is used to account for the financing and operation of the Wastewater Utility. Airport Fund This fund is used to account for the financing and operation of the Marana Airport. Additionally, the Town reports the following fund types: Internal Service Fund This fund is used to account for the operating revenues and charges for health and dental benefits. Measurement Focus and Basis of Accounting The government -wide and proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned, including unbilled water services which are accrued, and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon all eligibility requirements imposed by the grantor or provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Marana Town Council Regul4aMeeting Agenda Packet March 4, 2025 Page 114 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the Town considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Debt service resources are provided during the current year for payment of long-term debt principal and interest due early in the following year. Compensated absences are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuances of general long-term debt and acquisitions under capital lease agreements and subscription -based information technology arrangements are reported as other financing sources. Sales taxes, licenses and permits, charges for services and investment income associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Grants and similar awards are recognized as revenue as soon as all eligibility requirements imposed by the grantor or provider have been met. Miscellaneous revenue is not susceptible to accrual because generally they are not measurable until received in cash. Property taxes are levied by community facility districts, which are component units of the Town and collected by the Pima County Treasurer and special assessment property taxes are levied and collected by the Town. All property taxes are levied no later than the third Monday in August and are payable in two installments due October 1 of the current year and March 1 of the subsequent year. Taxes become delinquent after the first business day of November and May, respectively. Interest attaches on installments after the delinquent date. Pursuant to ARS, a lien against assessed real and personal property attaches on the first day of January preceding assessment and levy; however according to case law, an enforceable legal claim to the asset does not arise. Tangerine Farms Road Improvement District (a component unit) issued special assessment bonds for infrastructure improvements. These bonds will be paid through assessments made to the property owners within the Tangerine Farms Road Improvement District. The Town is responsible for the collection of the assessments and the disbursement of funds to retire the bonds. If a delinquency on an assessment occurs, the Town is required to cover the delinquency with other resources until foreclosure proceeds are received. Cash and Cash Equivalents For the purposes of the statement of cash flows, the Town considers all highly liquid investments (including the funds' participation in the investment pool account, and appropriate restricted assets) to be cash equivalents. Individual fund investments with a maturity of three months or less when purchased are considered as cash equivalents. Investments Arizona Revised Statutes authorize the Town to invest public monies in the State Treasurer's Local Government Investment Pool, interest -bearing savings accounts, certificates of deposit and repurchase agreements in eligible depositories; bonds or other obligations of the U.S. government that are guaranteed as to principal and interest by the U.S. government; and bonds of the State of Arizona counties, cities, towns, school districts and special districts as specified by statue. The State Board of Investment provides oversight for the State Treasurer's pools. The fair value of a participant's position in the pool approximates the value of that participant's pool shares Nonparticipating interest -earning investment contracts are stated at cost. Money market investments and participating interest contracts with a remaining maturity of one year or less at time of purchase are stated at amortized cost. All investments are stated at fair value. Marana Town Council Regul46Vleeting Agenda Packet March 4, 2025 Page 115 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Postemployment Benefits For purposes of measuring the net pension (asset and) liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the pension plans' fiduciary net position and additions to/deductions from the plans' fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. ASRS, EORP, CORP and PSPRS net OPEB assets/liabilities or related deferrals have not been recorded, or further disclosed, at June 30, 2024 in accordance with GASB 75, due to the relative insignificance to the Town's financial statements. Restricted Assets The trust indentures executed for the entire bond series issued require all cash and investments for each bond series to be held on deposit by the trustee/fiscal agents. These assets are restricted for payment of interest and trustee fees associated with the bond issues, retirement of principal balances and to finance various capital projects. In addition, the State of Arizona required that assets obtained at the completion of criminal proceedings by the Town's police department be given to Pima County for custodial purposes. These assets are restricted for expenses that will enhance the Town's ability to conduct police investigations. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government -wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). All trade and other receivables are shown net of an allowance for uncollectible amounts. Interfund Activity Flows of cash from one fund to another without a requirement for repayment are reported as interfund transfers. Interfund transfers between governmental funds are eliminated in the Statement of Activities. Interfund transfers in the fund statements are reported as other financing sources/uses in governmental funds and after nonoperating revenues/expenses in proprietary funds. Capital Assets Capital assets, including public domain infrastructure such as roads, bridges, curbs and sidewalks, lighting system, water distribution system and other assets that are immovable and of value to the Town, are defined as assets with an initial individual cost of $5,000 or more and an estimated useful life of more than one year. Such assets are recorded at actual cost or historical cost (or estimated historical cost if historical records are not available). Donated capital assets are reported at acquisition value. Capital assets are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. No long-term assets or depreciation/amortization are shown in the governmental funds financial statements. Marana Town Council Regul4r7Meeting Agenda Packet March 4, 2025 Page 116 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 The Town has chosen not to apply the modified approach to any network, system or subsystem of infrastructure assets. The cost of normal maintenance and repairs that do not significantly add to the value of the asset or materially extend the life of the asset are not capitalized. Major improvements are capitalized and depreciated over the remaining useful life of the related capital assets. Major outlays for capital assets and improvements are capitalized as projects are constructed. Depreciation/amortization is provided over the estimated useful lives of such assets using the straight-line method. These estimated useful lives are as follows: Years Buildings 15-40 Building improvements 10-15 Pump stations, distribution systems, equipment and improvements 20-75 Public domain infrastructure 20-50 Machinery, equipment and assets under capital lease 5-10 Intangible right -to -use lease assets are amortized over the shorter of the lease term or the useful life of the underlying asset. Intangible right -to -use subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying IT assets. Long -Term Obligations In the government -wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable business -type activities and proprietary fund type statement of net position. Bond related charges and credits, such as premium discounts and issuance costs, are deferred and amortized over the life of the bonds using the straight-line method. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures in the period incurred. Compensated Absences The Town's employee vacation, managed time off and sick leave policies generally provide for granting vacation and sick leave with pay. Vacation leave vests with the employee as it is earned. Employees may accumulate up to 320 hours of vacation depending on years of service. The current and long-term liabilities for accumulated vacation, including related benefits, are reported on the government -wide financial statements. A liability for these amounts is reported in governmental funds for leave that has been earned, not used but more likely than not to be used and settled after year end or leave that has been used but not yet paid at year end.. Managed time off and sick leave benefits provided for necessary rest and relaxation, attendance at commitments outside of work and ordinary sick pay are partially vested depending on years of service, number of hours accrued, and upon official retirement. Generally, resources from the General Fund are used to pay for compensated absences. Marana Town Council Regul4a8Vleeting Agenda Packet March 4, 2025 Page 117 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Leases and Subscription -Based Information Technology Arrangements Leases As lessee, the Town recognizes lease liabilities with an initial, individual value of $100,000 or more. The Town uses its estimated incremental borrowing rate to measure lease liabilities unless it can readily determine the interest rate implicit in the lease. The Town's estimated incremental borrowing rate is based on the average interest rate of other financing instruments with similar terms and risks as those currently entered into by the Town. As lessor, the Town recognizes lease receivables with an initial, individual value of $100,000 or more. If there is no stated rate in the lease contract (or if the stated rate is not the rate the Town charges the lessee) and the implicit rate cannot be determined, the Town uses its own estimated incremental borrowing rate as the discount rate to measure lease receivables. The Town's estimated incremental borrowing rate is calculated as described above. Subscription -Based Information Technology Arrangements The Town recognizes subscription liabilities with an initial value of $100,000 or more. The Town uses its estimated incremental borrowing rate to measure subscription liabilities unless it can readily determine the interest rate implicit in the arrangement. The Town's estimated incremental borrowing rate is calculated as described above. Transactions Between Funds Transactions that would be treated as revenue or expenses if they involved organizations external to the governmental unit are accounted for as revenue or expenses in the funds involved. Transactions which constitute reimbursements of a fund for expenses initially made from that fund which are properly applicable to another fund are recorded as expenses in the reimbursing fund and as reductions of the expense in the fund that is reimbursed. Interfund transfers between governmental funds are eliminated in the Statement of Activities. Interfund transfers in the fund statements are reported as other financing sources/uses in governmental funds and after nonoperating revenues/expenses in proprietary funds. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions. This will affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Seized Property The Town Police have in their custody certain assets seized in criminal proceedings. Until formal procedures have been finalized, the ownership of this property is not determinable. In addition, legal requirements dictate that such assets not be reflected on the Town's financial records in an agency capacity until Town ownership has been determined. Consequently, no such assets are recorded on these financial statements. Marana Town Council Regul49Vleeting Agenda Packet March 4, 2025 Page 118 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Deferred Outflows/Inflows of Resources The statement of net position and balance sheet include separate sections for deferred outflows of resources and deferred inflows of resources. Deferred outflows of resources represent a consumption of net assets that applies to future periods that will be recognized as an expense or expenditure in future periods. Deferred inflows of resources represent an acquisition of net assets or fund balance that applies to future periods and will be recognized as revenue in future periods. Flow Assumption Sometimes the government will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. When both restricted and unrestricted resources are available for use, it is the Town's policy to use restricted resources first, then unrestricted resources as they are needed. Additionally, the Town funds certain programs by a combination of grants and general revenues. The Town applies grant resources to such programs before using general revenues. 2. Fund Balance Classifications In the fund financial statements, fund balance is reported in classifications that comprise a hierarchy based on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The classifications of fund balance are nonspendable, restricted, committed, assigned and unassigned. Nonspendable and restricted fund balances represent the restricted classifications and committed, assigned and unassigned represent the unrestricted classifications. Committed fund balance can be used only for specific purposes determined by formal action of Town Council. Town Council is the highest level of decision -making authority for the town. Commitments may be established, modified or rescinded only through resolutions approved by Town Council. Nonspendable Fund Balance - Consists of funds that are not in a spendable form, such as inventories and prepaids, or can be legally or contractually required to be maintained intact. Restricted Fund Balance - Consists of funds that are externally imposed by creditors, grantors, contributors, law or regulations of other governments, or by law imposed through constitutional provisions or enabling legislation. Assigned Fund Balance - Consists of funds constrained by the Town's intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. This classification of fund balance must be designated by the Town's highest level of decision making authority or a Town official that has been delegated the authority to assign funds. Unassigned Fund Balance - Consists of the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed or assigned to specific purposes within the general fund. The General Fund is the only fund that can report a positive unassigned fund balance and any other governmental fund can report a negative fund balance. When both restricted and unrestricted resources are available for specific expenditures, restricted resources are considered spent before unrestricted resources. Marana Town Council ReguISOVleeting Agenda Packet March 4, 2025 Page 119 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 As of June 30, 2024, the fund balance details by classification are listed below: Tangerine Farms Road Highway Improvement Nonmajor General User District Governmental Fund Revenue Debt Service Transportation Sales Tax Funds Fund balances: Nonspendable: Inventories $ 90,957 $ - $ - $ - $ $ Prepaid expenditures 210,206 - 398,000 Advances 1,935,506 - - 885 Restricted: Debt service - - 103,381 9,944,592 Capital projects - - - 364,522 35,998,006 40,647,116 Highways and streets - 7,950,486 - Public safety - - - 1,330,206 Affordable housing - - - 126,533 Courts - - - 718,323 Tourism promotion - - - 4,517,240 Committed: Capital projects - - 39,246,154 2,444,959 Unassigned 127,661,216 - (1,001,232) Total fund balances 3. Budgetary Control $ 129,897,885 $ 7,950,486 $ 501,381 $ 39,610,676 $ 35,998,006 $ 58,728,622 Excess Expenditures Over Budget At June 30, 2024, the Town had expenditures in funds that exceeded the budget; however, this does not constitute a violation of any legal provisions. The voters of the State of Arizona, on June 30, 1980, approved an expenditure limitation that is applicable to all local governments. This limitation, based on expenditures of the 1979-80 fiscal year, restricts the growth of expenditures based on a factor of increases in population and inflation. Certain expenditures are held to be excludable. The limitation is set by the State Economic Estimates Commission prior to April 1 of each year for the following fiscal year. As allowed, the voters of the Town of Marana, on August 4, 2020, approved an alternative expenditure limitation - home rule option to be applicable to the Town. This alternative expenditure limitation is free from any ties to the state -imposed limitations and is in effect for four consecutive years beginning with the fiscal year ended June 30, 2022. This limitation provides for the Town to allow the Mayor and Council to adopt an annual expenditure limitation each year with no expenditures held to be excludable. Therefore, the annual expenditure limitation equals the adopted budget. The Town establishes its fiscal year as the 12-month period beginning July 1. The departments submit to the Town manager a budget of estimated expenditures for the ensuing fiscal year. The Town manager and each department head meet to discuss mutually acceptable changes for the estimated expenditures for that department after which the Town manager subsequently submits a budget of estimated expenditures and revenues to the Town Council. Marana Town Council ReguISIMeeting Agenda Packet March 4, 2025 Page 120 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Upon receipt of the budget estimates, the Town Council will hold a public meeting to obtain taxpayer comments. Concurrently, a copy of the budget estimates is published in a local newspaper. The Town Council is prevented from legally enacting the budget through passage of a resolution until 15 days have passed after the date of the public meeting. Prior to July 1, the budget is legally enacted. The Town Council formally adopts the budget and legally allocates the available monies for the General Fund, the Highway User Revenue Fund, the Community Development Block Grant Fund, the Affordable Housing Revolving Fund, the Local JCEF Fund, the Local Technology Enhancement Fund, the Fill the Gap Fund, the Bed Tax Fund, the RICO Fund, the Impound Fund, the Other Grants and Contributions Fund, the Series 2013 Debt Fund, the Series 2014 Debt Fund, the 2017 Debt Fund, the Gladden Farms CFD Debt Fund, the Gladden Farms II CFD Debt Fund, the Saguaro Springs CFD Debt Fund, the Tangerine Farms Improvement District Debt Fund, the Transportation Fund, the Downtown Reinvestment Fund, the Impact Fee Funds, the Other Capital Projects Funds, the Regional Transportation Authority Fund, the Pima Association of Governments Fund, the Gladden Farms CFD Capital Fund, the Gladden Farms II CFD Capital Fund and the Saguaro Springs CFD Capital Fund. The enterprise funds, Water Utility, Wastewater Utility and Airport, are subject to flexible budgets. The Town manager is authorized to transfer budgeted amounts within any department in the General Fund or between funds for any other fund; however, any revisions that reallocate budgeted amounts between departments within the General Fund or from the budget line items labeled "contingency" must be approved by the Town Council. 4. Cash and Investments A.R.S. and the Town's investment policy authorize investments in the State Treasurer's Local Government Investment Pools (LGIP), the County Treasurer's investment pool, obligations issued or guaranteed by the United States or any of the senior debt of its agencies, sponsored agencies, corporations, sponsored corporations or instrumentalities; specified State and local government bonds, notes and other evidences of indebtedness; interest -earning investments such as savings accounts, certificates of deposit, and repurchase agreements in eligible depositories; specified commercial paper issued by corporations organized and doing business in the United States; specified bonds, debentures, notes, and other evidences of indebtedness that are denominated in United States dollars; and certain open-end and closed -end mutual funds, including exchange traded funds. At June 30, 2024, the carrying amount of the Town's deposits was $5,832,718 and the bank balance was $5,715,539. The differences between the book and bank balances are due to timing of certain transactions like deposits in transit and outstanding checks. Of the bank balance, $2,860,961 was covered by Federal depository insurance, $2,293,194 was covered by collateral held by the pledging financial institution's trust department but not in the Town's name, and $561,384 of the balance was uninsured and uncollateralized. The Town had $4,725 in petty cash funds, change drawers and other related items at year-end. Additionally, the Town had deposits of $545,160 held by Pima County in a fiduciary capacity. Marana Town Council Regul5r2Vleeting Agenda Packet March 4, 2025 Page 121 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 At June 30, 2024, the Town's investments, categorized within the fair value hierarchy established by generally accepted accounting principles, were as follows: Fair Value Measurement Amount Quoted Prices in Significant Active Markets Other Significant for Identical Observable Unobservable Assets Input Input (Level 1) (Level 2) (Level 3) Investments by fair value level: Federal Farm Credit Bank $ 929,414 $ $ 929,414 $ Federal Home Loan Mortgage Corp 2,618,060 2,618,060 U.S. Treasuries 143,579,152 143,579,152 Corporate notes 3,896,173 3,896,173 Commercial paper 4,134,885 4,134,885 Total investments by fair value level 155,157,684 $ 143,579,152 $ 11,578,532 $ External investment pools measured at fair value: State Treasurer's Investment Pool 5 State Treasurer's Investment Pool 7 Total investments measured at fair value Investments measured at amortized costs: Money market investments Total investments measured at amortized costs 68,147,201 2,129,271 70,276,472 90,712,497 90,712,497 Total investments $ 316,146,653 Investments categorized as Level 1 are valued using prices quoted in active markets for those investments. Investments categorized as Level 2 are valued using market -corroborated inputs by evaluating issues with its best-known market maker. Investments in the State Treasurer's investment pools are valued at the pool's share price multiplied by the number of shares the Town held. The fair value of a participant's position in the pools approximates the value of that participant's pool shares. The State Board of Investment provides oversight for the State Treasurer's investment pools. Credit Risk The Town's investment policy limits the purchase of commercial paper to those securities rated in the highest tier (e.g. Al/P1/F1) by a NRSRO and limits the purchase of bonds, debentures, notes or other evidence of indebtedness to those securities rated a minimum of AA- or its equivalent, at the time of purchase, by at least two NRSROs, unless the indebtedness is of the State of Arizona or a county or incorporated city, town or school district within this state, which requires a rating from only one NRSRO. Marana Town Council Regul5r3Vleeting Agenda Packet March 4, 2025 Page 122 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 At June 30, 2024, the credit risk for the Town's investments was as follows: Investment Type Money market mutual funds Federal Farm Credit Bank Federal Home Loan Mortgage Corp Corporate notes Commercial paper State Treasurers Investment Pool 5 Total Standard & Poor's/Moody's Rating Fair Value AAA/Aaa $ 90,712,497 929,414 2,618,060 3,896,173 4,134,885 AA/Aa Al /P1 $ 90,712,497 $ - 929,414 68,147,201 68,147,201 2,618,060 3,896,173 4,134,885 $ 170,438,230 $ 158,859,698 $ 7,443,647 $ 4,134,885 State Treasurer's Investment Pool 7 invests only in securities backed by the U.S. Government and has an AAA weighted -average rating. Custodial Credit Risk To control custodial credit risk, State law and the Town's investment policy requires all securities and collateral to be held by an independent third -party custodian in the Town's name. The custodian provides the Town with monthly safekeeping statements. The Town's investment in the State Treasurer's investment pool represents a proportionate interest in the pool's portfolio; however, the Town's portion is not identified with specific investments and is not subject to custodial credit risk. Concentration of Credit Risk The Town's investment policy sets diversification limits on both security types and length of maturity, except for LGIP and U.S. Treasury and other government obligations which do not have a portfolio issuer limit. Interest Rate Risk In order to limit interest and market rate risk, the Town's investment policy sets a maximum maturity on any investment of five years. At June 30, 2024, the Town had the following investment in debt securities: Investment type: Money market investments State Treasurer's Investment Pool 5 State Treasurer's Investment Pool 7 Federal Home Loan Mortgage Corp Federal Home Loan Banks U.S. Treasuries Corporate notes Commercial paper Total investments Amount $ 90,712,497 68,147,201 2,129,271 929,414 2,618,060 143,579,152 3,896,173 4,134,885 $ 316,146,653 Investment Maturities Less Than 1 Year 1 - 5 Years $ 90,712,497 $ 68,147,201 2,129,271 83,575,598 484,714 4,134,885 929,414 2,618,060 60,003,554 3,411,459 $ 249,184,166 $ 66,962,487 Marana Town Council ReguI 1Meeting Agenda Packet March 4, 2025 Page 123 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 5. Capital Assets The following is a summary of the changes in capital assets for fiscal year ended June 30, 2024: Beginning Ending Balance Additions Deletions Balance Governmental activities: Capital assets, not being depreciated/amortized: Land $ 15,350,692 $ 1,912,428 $ 425,944 $ 16,837,176 Construction in progress 12,718,470 37,792,418 5,029,379 45,481,509 Total capital assets, not being depreciated/ amortized 28,069,162 39,704,846 5,455,323 62,318,685 Capital assets, being depreciated/amortized: Right -of -use subscription assets 414,265 414,265 Right -of -use lease assets, land 368,153 368,153 Buildings and improvements 66,365,167 481,881 66,847,048 Machinery, equipment and other assets 29,381,720 1,998,156 1,249,405 30,130,471 Infrastructure 467,002,596 9,745,592 - 476,748,188 Total capital assets, being depreciated/ amortized 563,531,901 12,225,629 1,249,405 574,508,125 Less accumulated depreciation/amortization for: Right -of -use subscription assets (106,693) (107,543) Right -of -use lease assets, land (31,332) (15,666) Buildings and improvements (27,842,585) (1,690,726) Machinery, equipment and other assets (20,044,483) (2,201,016) Infrastructure (256,886,152) (18,572,557) (1,243,144) (214,236) (46,998) (29,533,311) (21,002,355) (275,458,709) Total accumulated depreciation/ amortization (304,911,245) (22,587,508) (1,243,144) (326,255,609) Total capital assets, being depreciated/ amortized, net 258,620,656 (10,361,879) 6,261 248,252,516 Governmental activities, capital assets, net $ 286,689,818 $ 29,342,967 $ 5,461,584 $ 310,571,201 Marana Town Council RegulSaMeeting Agenda Packet March 4, 2025 Page 124 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Governmental activities depreciation and amortization expense was charged to function/programs as follows for the year ended June 30, 2024: Governmental activities: General government Public safety Highways and streets Economic and community development Health and welfare Culture and recreation $ 1,075,966 1,284,219 18,457,403 1,582,037 20,497 167,386 Total depreciation/amortization expense, governmental activities $ 22,587,508 A summary of changes in capital assets for business -type activities is as follows for fiscal year ended June 30, 2024: Beginning Ending Balance Additions Deletions Balance Business -type activities: Capital assets, not being depreciated/amortized: Land $ 4,315,366 $ Water rights 4,357,277 Construction in progress 5,883,571 4,800,000 9,037,610 $ 500 $ 4,314,866 165,196 8,992,081 2,414,203 12,506,978 Total capital assets, not being depreciated/ amortized 14,556,214 13,837,610 2,579,899 25,813,925 Capital assets, being depreciated/amortized: Buildings and improvements 178,795,640 9,691,619 188,487,259 Machinery, equipment and other assets 4,467,475 296,136 27,950 4,735,661 Total capital assets, being depreciated/ amortized 183,263,115 9,987,755 27,950 193,222,920 Less accumulated depreciation/amortization for: Buildings and improvements (48,352,249) (4,946,539) Machinery, equipment and other assets (2,606,239) (528,445) (27,950) (53,270,838) (3,134,684) Total accumulated depreciation/ amortization (50,958,488) (5,474,984) (27,950) (56,405,522) Total capital assets, being depreciated/ amortized, net 132,304,627 4,512,771 136,817,398 Business -type activities, capital assets, net $ 146,860,841 $ 18,350,381 $ 2,579,899 $ 162,631,323 Marana Town Council Regul6Vleeting Agenda Packet March 4, 2025 Page 125 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Business -type depreciation and amortization was charged to functions/programs as follows for fiscal year ended June 30, 2024: Business -type activities: Airport $ 1,205,164 Water 2,111,605 Wastewater 2,158,215 Total depreciation/amortization expense, business -type activities $ 5,474,984 6. Leases and Subscription -Based Information Technology Arrangements Leases Lessee Effective January 1, 2015, the Town renewed a lease for land. Based on this agreement the Town will make variable monthly payments through fiscal year 2045. The Town has acquired land as a right -to -use asset by under the provisions of a lease agreement. There is no purchase option included in the agreement for the land. The lease was measured using an interest rate of 3.0%, the Town's incremental borrowing rate used for lease measurements. The total amount of the lease asset and the related accumulated amortization is as follows fiscal year ended June 30, 2024: Total intangible right -to -use lease asset Less accumulated amortization $ 368,153 (46,998) Carrying value $ 321,155 The following schedule details minimum lease payments to maturity for the Town's leases payable at June 30, 2024: Governmental Activities Principal Interest Total Fiscal year: 2025 $ 7,042 $ 10,440 $ 17,482 2026 7,788 10,218 18,006 2027 8,572 9,974 18,546 2028 9,397 9,706 19,103 2029 10,264 9,412 19,676 2030 - 2034 65,922 41,676 107,598 2035 - 2039 95,007 29,729 124,736 2040 - 2044 131,729 12,876 144,605 2045 15,419 135 15,554 Total $ 351,140 $ 134,166 $ 485,306 Marana Town Council Regul5r7Meeting Agenda Packet March 4, 2025 Page 126 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Lessor The Town has entered into various lease agreements as the Lessor. From time to time the Town's lease contracts include variable lease payments, including residual value guarantees, that are not included in the lease receivable because they are not fixed in substance. The Town recognized an insignificant amount of revenue related to these variable lease payments and they have not been further disclosed or included in the measurement of the Town's lease receivables. As of June 30, 2024, the Town is reporting the following lease receivables, deferred inflows related to leases, lease revenue and interest revenue: Lease Deferred Inflows Lease Lease Related to Lease Interest Receivable Leases Revenue Revenue Governmental activities: Communication Tower land lease $ 2,857,963 $ 2,611,766 $ 144,894 $ 86,874 Building lease 143,708 131,437 6,412 4,354 Total Lease $ 3,001,671 $ 2,743,203 $ 151,306 $ 91,228 Deferred Inflows Lease Lease Related to Lease Interest Receivable Leases Revenue Revenue Business -type activities: Airport land lease $ 4,594,097 $ 4,317,477 $ 206,210 $ 138,745 The Town's leases are summarized as follows: Communication Tower Land Leases The Town has entered into multiple land leases for communication towers. Based on these agreement the Town will be receiving variable monthly and/or annual payments through fiscal year 2048. The lease was measured using an interest rate of 3.0%, the Town's incremental borrowing rate used for lease measurements. Building Lease The Town has entered into a building lease leases for a communication tower. Based on the agreement the Town will be receiving variable monthly payments through fiscal year 2045. The lease was measured using an interest rate of 3.0%, the Town's incremental borrowing rate used for lease measurements. Other Leasing Arrangements Land, State of Arizona The Town has assigned and assumed a noncancelable long-term operating lease for 2,400 acres of land with the State of Arizona with an expiration of October 2099. This lease had an initial annual rent of $432,000 that requires 10% increases in the annual rent payments for each succeeding five year period. This lease does not meet the definition of a lease under GASB 87 as the lease does not provide the Town with exclusive rights to the property. Marana Town Council RegulW8Vleeting Agenda Packet March 4, 2025 Page 127 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 In conjunction with the Town assuming the long-term operating lease, a developer signed a noncancelable agreement to reimburse the Town the annual rental payment for either a minimum of 20 years or until the first 12 consecutive months the developer generates more than $1,000,000 in resort sales tax to the Town from the development project known as "Dove Mountain". This threshold was reached on June 30, 2011, and therefore, the developer ceased reimbursing the Town for the annual rent payment. These leases provide for payments of minimum annual rentals as follows, excluding real estate taxes, common area charges, management fees and sales taxes: Years ending June 30: 2025 $ 632,491 2026 695,740 2027 695,740 2028 695,740 2029 695,740 2030 - 2034 3,756,996 2035 - 2039 4,132,694 2040 - 2044 4,545,965 2045 - 2049 5,000,562 2050 - 2054 5,500,617 2055 - 2059 6,050,680 2060 - 2064 6,655,750 2065 - 2069 7,321,325 2070 - 2074 8,053,457 2075 - 2079 8,858,803 2080 - 2084 9,744,683 2085 - 2089 10,719,152 2090 - 2094 11,791,067 2095 - 2099 12,970,172 Total $ 108,517,374 Minimum annual rentals above excludes annual rental under the remaining renewal options as of June 30, 2024. Rent expense under the above leases for fiscal 2023-24 aggregated $632,491. Subscription -Based Information Technology Arrangements The Town has entered into certain subscription -based information technology arrangements that convey control of the right to use another entity's nonfinancial asset for a period of time in an exchange or exchange -like transaction. They are generally for enterprise -scale software as a service contracts. The total amount of subscription assets and the related accumulated amortization are as follows for fiscal year ended June 30, 2024: Total intangible right -to -use subscription assets Less accumulated amortization $ 414,265 (214,236) Carrying value $ 200,029 Marana Town Council ReguI 9Vleeting Agenda Packet March 4, 2025 Page 128 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 The following schedule details minimum payments to maturity for subscription arrangements at June 30, 2024: Governmental Activities Principal Interest Total Fiscal years ending June 30: 2025 $ 115,344 $ 8,913 $ 124,257 2026 84,685 1,072 85,757 Total 7. Long -Term Liabilities Loans Payable $ 200,029 $ 9,985 $ 210,014 Business -type activities loans payable consists of six loans from the Water Infrastructure Finance Authority (WIFA), the proceeds of which were used to acquire and construct various water and wastewater related infrastructure. The loans are to be repaid in annual principal payments, plus semiannual interest payments and a semi-annual servicing fee. During 2010, the Town obtained $5,250,000 in financing from WIFA for the acquisition and construction of a new water infrastructure. As of year-end, the Town had drawn on $4,690,128 of the loan and returned $559,872. The interest rate at June 30, 2024 on the outstanding balance is 2.968%. During 2019, the Town obtained $15,000,000 in financing from WIFA for the design and construction of two water treatment campuses. As of year-end, the Town has drawn down the entire balance of the loan. The interest rate at June 30, 2024 on the outstanding balance is 2.44%. During 2019, the Town also obtained $1,481,990 in financing from WIFA for the design and construction of new wastewater infrastructure for the Adonis Mobile Home Park Neighborhood. Fifty percent of the principal amount is forgivable as the Town applied on behalf of Adonis, a qualified disadvantaged community. As of year-end, the Town had drawn the entire forgivable portion plus $711,230 of the loan and returned $29,764. The interest rate at June 30, 2024 on the outstanding balance is 2.508%. During 2020, the Town obtained $1,100,000 in additional financing from WIFA for the two water treatment campuses. $525,500 of the principal amount is forgivable. As of year-end, the Town has drawn the entire forgivable portion plus $483,534 of the loan and returned $90,966. The interest rate at June 30, 2024 on the outstanding balance is 1.87%. During 2020, the Town obtained $475,000 in additional financing from WIFA for the Adonis Mobile Home Park wastewater infrastructure. Fifty percent of the principal amount is forgivable. As of year-end, the Town has drawn the entire forgivable portion plus $221,216 of the loan and returned $16,283. The interest rate at June 30, 2024 is 3.4%. During 2023 the Town obtained $1,000,000 in financing from WIFA for the Marana Park Reservoir. $512,000 of the principal amount is forgivable. As of year-end, the Town has drawn the entire forgivable portion plus $387,500, leaving $100,000 available for drawdown. The interest rate at June 30, 2024 on the outstanding balance is 3.204%. Marana Town Council ReguleOVleeting Agenda Packet March 4, 2025 Page 129 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 During 2023 the Town obtained $4,455,413 in financing from WIFA for the Continental Reserve 24-inch tie in and the Picture Rocks interconnect. $3,454,431 of the principal amount is forgivable. As of year-end, the Town has not drawn any funds from this loan. During 2024, the Town obtained $7,179,899 in financing from WIFA for design and construction of a water treatment facility to remove perfluorinated compounds (PFAS). $4,500,000 of the principal amount is forgivable. As of the year-end, the Town has not drawn any funds from this loan. Loans payable outstanding at June 30, 2024 are as follows: $4,690,128 Water Infrastructure Finance Authority loan, due in annual installments of $201,000 to $312,000; through July 1, 2029; at 2.968% interest rate. $15,000,000 Water Infrastructure Finance Authority loan, 2019 Series, due in annual installments of $590,762 to $933,973; through July 1, 2038; at a 2.440% interest rate. $711,231 Water Infrastructure Finance Authority loan, Adonis, due in annual installments of $28,985 to $46,405; through July 1, 2038; at a 2.508% interest rate. $483,534 Water Infrastructure Finance Authority loan, 2020 Series, due in annual installments of $10,283 to $28,877; through July 1, 2040; at a 1.87% interest rate. $221,216 Water Infrastructure Finance Authority loan, Adonis 2020, due in annual installments of $7,932 to $30,452; through July 1, 2040; at a 3.4% interest rate. $487,500 Water Infrastructure Finance Authority loan, Marana Park Reservoir, due in annual installments of $17,769 to $32,352; through July 1, 2042 at 3.204% interest rate. $ 1,740,886 11,898,485 556,661 413,742 193,036 369,730 Total $ 15,172,540 The following is a schedule by years of the debt service requirements for the loan as of June 30, 2024. Principal Interest Total Fiscal years ending June 30: 2025 $ 1,017,269 $ 365,570 $ 1,382,839 2026 1,043,495 342,692 1,386,187 2027 1,070,405 315,431 1,385,836 2028 1,098,017 287,459 1,385,476 2029 1,126,349 258,758 1,385,107 2030 - 2034 4,740,902 914,567 5,655,469 2035 - 2039 4,987,439 335,685 5,323,124 2040 - 2043 88,664 9,119 97,783 Total $ 15,172,540 $ 2,829,281 $ 18,001,821 Marana Town Council ReguletdMeeting Agenda Packet March 4, 2025 Page 130 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Community Facilities District (CFD) General Obligation Bonds During 2016, Gladden Farms Community Facilities District (a component unit) issued general obligation bonds for infrastructure improvements and to refund prior issuances. The refunding issuance resulted in the 2004, 2006, 2007 and 2010 general obligation bond series to be considered defeased and the liability has been removed from the statement of net position. The refunding resulted in an issuance of $7,955,000 of general obligation bonds. During 2019, Saguaro Springs Community Facilities District (a component unit) issued $3,845,000 of Series 2018 general obligation bonds for infrastructure improvements. During 2020, Saguaro Springs Community Facilities District (a component unit) issued $1,950,000 of Series 2019 general obligation bonds for infrastructure improvements. Gladden Farms Phase II Community Facilities District (a component unit) issued $1,245,000 of Series 2019 general obligation bonds for infrastructure improvements. During 2021, Gladden Farms Community Facilities District (a component unit) issued $4,155,000 of Series 2020 general obligation bonds for infrastructure improvements. During 2022, Gladden Farms Community Phase II Community Facilities District (a component unit) issued $4,080,000 of Series 2021 general obligation bonds for infrastructure improvements. During 2022, Saguaro Springs Community Facilities District (a component unit) issued $2,720,000 of Series 2021 general obligation bonds for infrastructure improvements. During 2023, Gladden Farms Community Phase II Community Facilities District (a component unit) issued $6,220,000 of Series 2022 general obligation bonds for infrastructure improvements. These bonds are payable from the property tax collected by each District. The CFD general obligation bonds outstanding as reported in governmental activities as of June 30, 2024, were as follows: $7,955,000 Gladden Farms CFD General Obligation Bonds, 2016 Series, due in annual installments of $20,000 to $640,000; through July 15, 2041; at a 2.0% to 4.0% interest rate. $ 5,575,000 $3,845,000 Saguaro Springs CFD General Obligation Bonds, 2018 Series, due in annual installments of $100,000 to $235,000; through July 15, 2043; at a 2.0% to 4.0% interest rate. 3,320,000 $1,245,000 Gladden Farms Phase II CFD General Obligation Bonds, 2019 Series, due in annual installments of $30,000 to $80,000; through July 15, 2044; at a 3.75% to 4.125% interest rate. 1,145,000 $1,950,000 Saguaro Springs CFD General Obligation Bonds, 2019 Series, due in annual installments of $55,000 to $340,000; through July 15, 2044; at a 3.0% to 4.0% interest rate. 1,750,000 $4,155,000 Gladden Farms CFD General Obligation Bonds, 2020 Series, due in annual installments of $100,000 to $405,000; through July 15, 2041; at a 2.375% to 3.0% interest rate. 4,155,000 Marana Town Council Regu16r2Vleeting Agenda Packet March 4, 2025 Page 131 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 $4,080,000 Gladden Farms Phase II CFD General Obligation Bonds, 2021 Series, due in annual installments of $110,000 to $330,000; through July 15, 2047, at a 3.0% interest $ 4,080,000 $2,720,000 Saguaro Springs CFD General Obligation Bonds, 2021 Series, due installments of $50,000 to $460,000; through July 15, 2047; at a 3.0% interest rate. 2,360,000 $6,220,000 Gladden Farms Phase II CFD General Obligation Bonds, 2022 Series, due in installments of $140,000 to $430,000; through July 15, 2047; at a 5.0% interest rate. 6,220,000 $ 28,605,000 Annual debt service requirements to maturity on the CFD general obligation bonds at June 30, 2024, are summarized as follows: Fiscal years ending June 30: 2025 2026 2027 2028 2029 2030-2034 2035-2039 2040-2044 2045-2048 Total Principal $ 1,055,000 1,095,000 1,140,000 1,175,000 1,230,000 6,910,000 5,925,000 6,185,000 3,890,000 Interest Total $ 1,069,725 1,031,900 989,575 945,075 898,850 3,725,006 2,513,700 1,370,582 284,538 $ 28,605,000 $ 12,828,951 Tangerine Farms Road Improvement District Improvement Bonds $ 2,124,725 2,126,900 2,129,575 2,120,075 2,128,850 10,635,006 8,438,700 7,555,582 4,174,538 $ 41,433,951 Tangerine Farms Road Improvement District (a component unit) issued special assessment bonds for infrastructure improvements and to refund prior issuances. These bonds are paid through assessments made to the property owners within the Tangerine Farms Road Improvement District. The Town is responsible for the collection of the assessments and the disbursement of funds to retire the bonds. If a delinquency on an assessment occurs, the Town is required to cover the delinquency with other resources until foreclosure proceeds are received. The TFRID special assessment bonds outstanding as reported in governmental activities as of June 30, 2024, were as follows: $14,245,132 TFRID Refunding Bonds, Series 2017, due in annual installments of $1,618,132 to $1,907,000; through January 1, 2026; at an interest rate of 1.96%. $ 2,245,000 Annual debt service requirements to maturity on the TFRID special assessment bonds at June 30, 2024, are summarized as follows: Fiscal years ending June 30: 2025 2026 Total Principal $ 1,112,000 1,133,000 Interest Total $ 44,002 $ 1,156,002 22,207 1,155,207 $ 2,245,000 $ 66,209 $ 2,311,209 Marana Town Council Regu16r3Vleeting Agenda Packet March 4, 2025 Page 132 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Revenue Bonds, Public Placement In 2017, the Town issued pledged excise tax -revenue and refunding obligation bonds, series 2017 to finance the expansion of the Marana Wastewater Reclamation Facility and construction of the groundwater Recharge Facility, for acquiring water systems, wastewater systems, infrastructure upgrades, the design and construction of the new municipal complex and to refund prior issuances. During 2024, the Town issued $49,500,000 in Pledged Excise Tax -Revenue Bonds, Series 2024 for the construction of the Marana Aquatic and Recreation Center. During 2024, the Town issued Pledged Excise Tax -Revenue Refunding Obligations, Series 2024, in the amount of $20,425,000 for refunding previously issued Pledged Excise Tax -Revenue and Revenue Refunding Obligations, Series 2013 and Pledged Excise Tax -Revenue Obligations, Series 2017C. The refunded portion of the bonds are considered defeased and the related liability for the bonds removed from the Town's liabilities. The transaction resulted in an economic gain (difference between the present value of the debt service on the old and the new bonds) of $1,802,213. These bonds are payable from the excise taxes collected by the Town. The revenue bonds outstanding as of June 30, 2024, were as follows: $19,865,000 Pledged Excise Tax Revenue and Revenue Refunding Obligations, 2017 Series B, due in annual installments of $840,000 to $2,580,000; through July 1, 2028; at a 2.0% to 5.0% interest rate. $17,215,000 Pledged Excise Tax Revenue Bonds, 2017 Series A, due in annual installments of $1,920,000 to $2,420,000; through July 1, 2042; at a 2.0% to 5.0% interest rate. $49,500,000 Pledged Excise Tax Revenue Bonds, 2024 Series, due in annual installments of $3,519,000 to $4,664,542; through July 1, 2044; at a 4.0% to 5.0% interest rate. 49,500,000 $20,425,000 Pledged Excise Tax Revenue Refunding Bonds, 2024 Series, due in annual installments of $1,952,625 to $2,907,767; through July 1, 2034; at a 5.0% interest rate. 5,265,000 Governmental Business -Type $ 11,485,000 $ 17,215,000 15,160,000 Total $ 66,250,000 $ 32,375,000 Annual debt service requirements to maturity on revenue bonds at June 30, 2024, are summarized as follows: Governmental Activities Business -Type Activities Principal Interest Principal Interest Years ending June 30: 2025 $ 5,755,000 $ 2,669,848 $ 1,085,000 $ 1,321,155 2026 4,610,000 2,714,500 1,080,000 1,357,569 2027 4,845,000 2,478,125 1,135,000 1,302,194 2028 5,095,000 2,229,625 1,190,000 1,244,069 2029 5,405,000 1,967,125 1,245,000 1,183,194 2030 - 2034 9,575,000 8,165,025 7,520,000 4,870,844 2035 - 2039 12,175,000 5,479,125 9,975,000 2,811,609 2040 - 2043 15,340,000 2,288,450 9,145,000 749,300 2045 3,450,000 69,000 - Total $ 66,250,000 $ 28,060,823 $ 32,375,000 $ 14,839,934 Marana Town Council ReguI€K1Meeting Agenda Packet March 4, 2025 Page 133 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Revenue Bonds, Direct Placement The Town issued pledged excise tax -revenue and refunding obligation bonds via direct placement to acquire additional water systems, wastewater systems, infrastructure upgrades, the design and construction of the new municipal complex and to refund prior issuances. These bonds are payable from the excise taxes collected by the Town and water utility revenue. During 2023, the Water Utility Obligation Bonds were paid in full. The remaining direct placement revenue bonds outstanding as of June 30, 2024 were as follows: $6,493,000 Pledged Excise Tax Revenue and Revenue Refunding Obligations, 2014 Series, due in annual installments of $353,000 to $735,000; through July 1, 2025; at a 2.55% interest rate. $ 1,272,000 Annual debt service requirements to maturity on direct placement revenue bonds at June 30, 2024, are summarized as follows: Governmental Activities Principal Interest Total Fiscal years ending June 30: 2025 $ 629,000 $ 24,416 $ 653,416 2026 643,000 8,198 651,198 Total Water Agreement Payable $ 1,272,000 $ 32,614 $ 1,304,614 In September 2021, the Town entered into a repayment agreement with Central Arizona Project (CAP) whereas the Town will pay annually for the repayment of past CAP water service capital and 9(d) debt charges over a five-year period through fiscal year 2027. The agreement is calculating interest at a rate of 2.5%. For the Town, this agreement is paying for water credits for operations. Annual debt service requirements to maturity on the water agreement payable at June 30, 2024, is summarized as follows: Principal Interest Total Fiscal years ending June 30: 2025 $ 202,035 $ 8,384 $ 210,419 2026 193,651 8,384 202,035 Total Pledged Revenues $ 395,686 $ 16,768 $ 412,454 The Town has pledged future excise tax revenues to repay $113.5 million in Excise Tax Revenue Bonds issued in 2013, 2014, 2017, and 2024. The various bonds were issued for the expansion of the Marana Wastewater Reclamation Facility, construction of the groundwater Recharge Facility, construction of the municipal complex, the acquisition of certain water systems, acquisition of the Marana Wastewater Reclamation Facility, infrastructure upgrades and to refund prior debt issuances, and construction of the Community Center. The Town has also pledged future excise tax revenues to repay $17.9 million in Water Infrastructure Financing Authority loans issued in 2019, 2020 and 2023. The loans were issued for wastewater improvements in the Adonis neighborhood, water quality treatment campuses and the park reservoir. Marana Town Council ReguI& 1eeting Agenda Packet March 4, 2025 Page 134 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 At year-end, $99.9 million in bonds remain outstanding and $13.4 million in loans remain outstanding to be repaid by future excise tax revenues. The net revenues available for service of this debt were $104.0 million. The debt principal, interest, including fees paid on this debt during fiscal year 2024 was $8.1 million (7.8% of available net pledged revenues). In addition, the Town has pledged future water utility revenues to repay $4.7 million in Water Infrastructure Financing Authority loans and a $1.3 million Revenue Refunding Bond. The loan was issued for the acquisition of well sites and the construction of certain infrastructure. The bond was issued in 2014 to refund prior debt issuances. During 2023, the bond was paid in full. At year end, $2.0 million remains outstanding to be repaid by future water revenues for the outstanding loan. For the fiscal year ended June 30, 2024, the net revenues available for service of this debt were $9.6 million. The debt principal and interest paid, including fees, on this debt during fiscal year 2024 was $317,140. Under Arizona law, the Town is subject to a debt limit when issuing general obligation bonds for general municipal purposes not to exceed 6% of the full valuation of taxable real property. Also, under Arizona law, the Town can issue additional general obligation bonds for supplying specific services, such as water, sewer, lighting, parks and recreational facilities and transportation, up to an amount not exceeding 20% of the full valuation of taxable real property. At June 30, 2024, the total legal debt limit was $226,309,024. As of June 30, 2024, the total outstanding debt applicable to the limit was zero. Changes in Long -Term Liabilities The following is a summary of changes in long-term liability activity for fiscal year ended June 30, 2024. Governmental activities: General obligation bonds Revenue bonds, public placements Revenue bonds, direct placements Compensated absences Net pension liability Special assessment bonds Bond premium Subscriptions liability Leases payable Total Business -type activities: Loan payable Net pension liability Revenue bonds, public placement Compensated absences Bond premium Water agreement payable Total Beginning Balance Additions Reductions $ 29,355,000 $ 35,020,000 1,881,000 1,551,829 40,288,874 3,771,000 4,633,878 307,572 357,473 $ 117,166,626 Ending Balance Due Within One Year - $ (750,000) $ 28,605,000 $ 54,765,000 (23,535,000) 66,250,000 1,111,186 2,478,413 (609,000) 1,272,000 - 2,663,015 (2,463,520) 37,825,354 (1,526,000) 2,245,000 (1,709,778) 5,402,513 (107,543) 200,029 (6,333) 351,140 1,055,000 5,755,000 629,000 2,396,713 1,112,000 115,344 7,042 $ 58,354,599 $ (30,707,174) $ 144,814,051 $ 11,070,099 $ 15,938,139 $ 2,362,526 226,110 $ (991,709) $ 15,172,540 $ 174,856 - 2,537,382 19,780,000 15,160,000 160,952 20,067 272,119 1,778,278 606,105 - (2,565,000) 32,375,000 - 181,019 (186,940) 1,863,457 (210,419) 395,686 1,017,269 1,085,000 162,917 202,035 $ 39,119,841 $ 17,359,311 $ (3,954,068) $ 52,525,084 $ 2,467,221 Governmental activities: Generally, net pension liabilities are liquidated by the general fund. Marana Town Council Regulett6Vleeting Agenda Packet March 4, 2025 Page 135 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 8. Unavailable and Unearned Amounts Governmental funds report deferred inflows of resources for revenue due and receivable but not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of deferred amounts reported in the governmental funds were as follows: Unavailable Unearned Deferred revenue: Program revenues (General Fund) $ 10,319 $ 525,944 Intergovernmental (Nonmajor Governmental Funds) 284,011 Special assessment (Tangerine Farms Improvement District Debt Service Fund) 2,025,093 Total deferred amounts for governmental funds 9. Interfund Receivables, Payables and Transfers Due to/From Other Funds $ 2,319,423 $ 525,944 At June 30, 2024, several funds were involved in interfund borrowing arrangements with the General Fund due to insufficient resources available in the funds to cover expenditures. Through the fiscal year 2024-2025, these interfund borrowing will be eliminated as sufficient resources become available. A portion of the amount due from the Wastewater Fund, $2,100,000 to the Transportation Fund and $1,935,506 to the General Fund, is considered long-term. The long-term borrowing was due to insufficient resources in past years for capital projects in the Wastewater Fund. Listed below is a summary of the interfund borrowing transactions. Due From Nonmajor Governmental Wastewater Airport Funds Fund Fund Total Due to: General Fund $ 863,586 $ 2,331,668 $ 104,848 $ 3,300,102 Transportation Fund - 2,400,000 - 2,400,000 Total $ 863,586 $ 4,731,668 $ 104,848 $ 5,700,102 Interfund Transfers Interfund transfers were made by the Town during the fiscal year to ensure that sufficient resources were available to cover expenditures in the applicable funds. These were direct transfers between funds and will not be eliminated as sufficient resources become available in the receiving funds. Specifically, the General Fund and select Nonmajor Governmental funds transferred funds to provide the resources for debt service payments. Marana Town Council Regu16r7Meeting Agenda Packet March 4, 2025 Page 136 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Listed below is a summary of transfers between funds. Transfer Out General Fund Highway User Revenue Fund Nonmajor Governmental Water Fund Wastewater Fund Airport Fund Governmental Funds Enterprise Funds Sales Tax Nonmajor General Capital Governmental Water Wastewater Fund Transportation Fund Funds Fund Fund $ - $ 24,000 Toal $ $ $ $ $ 24,000 2,445,250 861,116 3,600,905 1,464,483 169,187 14,354,337 22,895,278 991,822 991,822 - 1,054,515 1,054,515 212,565 212,565 Total $ 3,673,637 $ 861,116 $ 3,600,905 $ 1,464,483 $ 1,223,702 $ 14,354,337 $ 25,178,180 10. Employee Retirement Systems All full-time and permanent part-time employees participate in one of four different retirement plans. With the exception of public safety personnel, police dispatchers and elected officials, all other employees participate in the Arizona State Retirement System (ASRS). Certified public safety personnel participate in the Public Safety Retirement Systems (PSPRS). Police dispatch and communication staff hired before July 1, 2018 participate in the Corrections Officer Retirement Plan (CORP). The Town's Mayor and Council Members participate in the Elected Officials' Retirement Plan (EORP). At June 30, 2024, the Town reported the following aggregate amounts related to pensions for all plans to which it contributes: Statement of Net Position and Statement of Activities Net pension liabilities Deferred outflows of resources Deferred inflows of resources Pension expense Governmental Business -Type Activities Activities Total $ 37,825,354 $ 2,537,382 $ 40,362,736 13,008,816 478,663 13,487,479 1,412,423 64,677 1,477,100 5,873,928 496,755 6,370,683 The Town reported $6,370,683 of pension contributions as expenditures in the governmental funds related to all pension plans to which it contributes. Arizona State Retirement System All full-time and permanent part-time employees not in the Public Safety Retirement System, Corrections Officers Retirement System or Elected Officials Retirement System are eligible to participate in the Arizona State Retirement System (ASRS). The ASRS administers a cost sharing multiple -employer defined benefit plan. The Arizona State Retirement System Board governs the ASRS according to the provisions of A.R.S. Title 38, Chapter 5, Article 2 and 2.1. ASRS net OPEB liabilities have not been recorded, or further disclosed at June 30, 2024 in accordance with GASB Statement 75, due to the relative insignificance to the Town's financial statements. ASRS issues a publicly available financial report that includes financial statements and required supplementary information. The report may be obtained on its website at www.azasrs.gov. Marana Town Council Regul&8Vleeting Agenda Packet March 4, 2025 Page 137 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Benefits Provided The ASRS provides retirement, health insurance premium supplement, long-term disability and survivor benefits. State statute establishes benefit terms. Retirement benefits are calculated on the basis of age, average monthly compensation and service credit as follows: ASRS Years of services and age required to receive benefit Final average salary is based on Benefit percent per year of service *With actuarially reduced benefits. Retirement Initial Membership Date: Before July 1, 2011 On or After July 1, 2011 Sum of years and age equals 80 10 years, age 62 5 years, aga 50* any years, age 65 Highest 36 consecutive months of last 120 months 2.1%to2.3% 30 years, age 55 25 years, age 60 10 years, age 62 5 years age 50* Highest 60 consecutive months of last 120 months 2.1%to2.3% Retirement benefits for members who joined the ASRS prior to September 13, 2013, are subject to automatic cost -of -living adjustments based on excess investment earning. Members with a membership date on or after September 13, 2013, are not eligible for cost -of -living adjustments. Survivor benefits are payable upon a member's death. For retired members, the retirement benefit option chosen determines the survivor benefit. For all other members, the beneficiary is entitled to the member's account balance that includes the member's contributions and employer's contributions, plus interest earned. Contributions In accordance with state statutes, annual actuarial valuations determine active member and employer contribution requirements. The combined active member and employer contribution rates are expected to finance the costs of benefits employees earn during the year, with an additional amount to finance any unfunded accrued liability. For the year ended June 30, 2024, statute required active ASRS members to contribute at the actuarially determined rate of 12.29% (12.14% for retirement and 0.15% for long-term disability) of the members' annual covered payroll, and statute required the Town to contribute at the actuarially determined rate of 12.29% (12.03% for retirement, 0.11 % for health insurance premium benefit, and 0.15% for long-term disability) of the active members' annual covered payroll. In addition, the Town was required by statute to contribute at the actuarially determined rate of 9.99% (9.94% for retirement and 0.05% for long-term disability) of annual covered payroll of retired members who worked for the Town in positions that would typically be filled by an employee who contributes to the ASRS. The Town's contributions to the pension plan for the year ended June 30, 2024, were $2,462,981. During fiscal year 2024, the Town paid for ASRS pension contributions as follows: 85.84% from the General Fund and 14.16% from enterprise funds. Marana Town Council Regulet49Vleeting Agenda Packet March 4, 2025 Page 138 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Pension Liability At June 30, 2024, the Town reported a liability of $24,050,482 for its proportionate share of the ASRS' net pension liability. The net pension liability was measured as of June 30, 2023. The total pension liability used to calculate the net pension liability was determined using update procedures to roll forward the total pension liability from an actuarial valuation as of June 30, 2022, to the measurement date of June 30, 2023. The Town's proportion of the net pension liability was based on the Town's actual contributions to the plan relative to the total of all participating employers' contributions for the year ended June 30, 2023. The Town's proportion measured as of June 30, 2023, was 0.1486%, which was an increase of 0.0092% from its proportion measured as of June 30, 2022. Pension Expense For the year ended June 30, 2024, the Town recognized pension expense for ASRS of $3,548,249. Pensions Deferred Outflows/Inflows of Resources At June 30, 2024, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: ASRS Differences between expected and actual experiences Changes of assumptions or other inputs Net difference between projected and actual earnings on pension plan investments Changes in proportion and differences between contributions and proportionate share of contributions Town contributions subsequent to the measurement date Total Deferred Deferred Outflows of Inflows of Resources Resources $ 543,445 $ 991,131 2,462,981 850,927 $ 3,454,112 $ 850,927 The $2,462,981 reported as deferred outflows of resources related to ASRS pensions resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to ASRS pensions will be recognized in pension expense as follows: Years ending June 30: 2025 $ 452,080 2026 (579,738) 2027 917,048 2028 (105,741) 2029 Thereafter Marana Town Council ReguIWCMeeting Agenda Packet March 4, 2025 Page 139 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Actuarial Assumptions The significant actuarial assumptions used to measure the total pension liability are as follows: ASRS Actuarial valuation date Actuarial roll forward date Actuarial cost method Investment rate of return Projected salary increases Inflation Permanent benefit increase Mortality rates Recovery rates Healthcare cost trend rate June 30, 2022 June 30, 2023 Entry age normal 7.0% 2.9-8.4% for pensions/not applicable for OPEB 2.3% Included for pensions/not applicable for OPEB 2017 SRA Scale U-MP 2012 GLDT for long-term disability Not applicable Actuarial assumptions used in the June 30, 2022, valuation were based on the results of an actuarial experience study for the five-year period ended June 30, 2020. The long-term expected rate of return on ASRS pension plan investments was determined to be 7.0% using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Class Public equity Credit Real estate Private equity Interest rate sensitive Discount Rate Target Allocation 44 % 23 17 10 6 100 % Long -Term Expected Arithmetic Real Rate of Return 3.50 % 5.90 5.90 6.70 1.5 At June 30, 2023, the discount rate used to measure the ASRS total pension liability was 7.0%. The projection of cash flows used to determine the discount rate assumed that contributions from participating employers will be made based on the actuarially determined rates based on the ASRS Board's funding policy, which establishes the contractually required rate under Arizona statute. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Marana Town Council ReguI r1Meeting Agenda Packet March 4, 2025 Page 140 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Sensitivity of the Town's Proportionate Share of the ASRS Net Pension Liability to Changes in the Discount Rate The following table presents the Town's proportionate share of the net pension liability calculated using the discount rate of 7.0%, as well as what the Town's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.0%) or 1 percentage point higher (8.0%) than the current rate: ASRS 1% Current 1% Decrease Discount Rate Increase (6.0%) (7.0%) (8.0%) Town's proportionate share of net pension liability $ 36,024,089 $ 24,050,482 $ 14,066,611 Pension Plan Fiduciary Net Position Detailed information about the pension plan's fiduciary net position is available in the separately issued ASRS financial report. Public Safety Personnel Retirement System and Corrections Officer Retirement Plan All of the Town's full-time police officers are covered by the Arizona Public Safety Personnel Retirement System (PSPRS), which is an agent multiple -employer defined benefit plan. PSPRS was established by Title 38, Chapter 5, Article 4 of the Arizona Revised Statutes to provide pension benefits for public safety personnel who are regularly assigned hazardous duty as employees of the State of Arizona or one of its political subdivisions. The PSPRS is jointly administered by the Board of Trustees (formerly fund manager) and participating local boards. The Board of Trustees is a nine member board appointed by the Governor and the State Legislature. The Board of Trustees is responsible for establishing contribution rates in accordance with an actuarial study. Employees who were PSPRS members before July 1, 2017, participate in the agent plans and those who became PSPRS members on or after July 1, 2017, participate in the cost -sharing plans (PSPRS Tier 3 Risk Pool) which are not further disclosed because of their relative insignificance to the Town's financial statements. All full-time and permanent part-time employees employed as police dispatchers or communications operators hired before July 1, 2018 are eligible to participate in the Corrections Officers Retirement Plan (CORP), an agent multiple -employer defined benefit pension plan and an agent multiple -employer defined benefit health insurance premium benefit (OPEB) plan. All full-time and permanent part-time employees employed as police dispatchers or communications operators hired after July 1, 2018 are eligible to participate in the Arizona State Retirement System (ASRS), a cost sharing multiple -employer defined benefit plan. The CORP is governed by the PSPRS Board of Trustees and the local participating local boards according to the provisions of A.R.S. Title 38, Chapter 5, Article 6. PSPRS and CORP net OPEB liabilities have not been recorded, or further disclosed at June 30, 2024 in accordance with GASB Statement 75, due to the relative insignificance to the Town's financial statements. PSPRS and CORP issue publicly available financial reports that include financial statements and required supplemental information. This report may be obtained on the PSPRS website at www.psprs.com or by writing to 3010 E Camelback Rd, Ste 200, Phoenix, Arizona 85016 or by calling (602) 255-5575. Marana Town Council Regug2Vleeting Agenda Packet March 4, 2025 Page 141 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Benefits Provided The PSPRS and CORP provide retirement, health insurance premium supplement, disability and survivor benefits. State statute establishes benefit terms. Retirement, disability and survivor benefits are calculated on the basis of age, average monthly compensation and service credit as follows: PSPRS Retirement and Disability: Years of services and age required to receive benefit Initial Membership Date: On or After January 1, 2012 Before January 1, 2012 and Before July 1, 2017 20 years of service, any age 15 years of service, age 62 25 years of service or 15 years of credit service, age 52.5 Final average salary is based on Highest 36 consecutive Highest 60 consecutive Benefit Percent: Normal retirement months of last 20 years 50% less 2.0% for each year of credited services less than 20 years OR plus 2.0% to 2.5% for each year of credited services over 20 years, not to exceed 80% months of last 20 years 1.5% to 2.5% per year of credited service, not to exceed 80% Accidental disability retirement 50% or normal retirement, whichever is greater Catastrophic disability retirement 90% for the first 60 months than reduced to either 62.5% or normal retirement, whichever is greater Ordinary disability retirement Survivor Benefit: Retirement members Active members Normal retirement calculated with actual years of credited service or 20 years of credited service, whichever is greater, multiplied by years of credited service (not to exceed 20 years) dived by 20 80% to 100% of retired member's pension benefit 80% to 100% of accidental disability retirement benefit or 100% of average monthly compensation if death was the result of injuries received on the job Marana Town Council Regugr3Vleeting Agenda Packet March 4, 2025 Page 142 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 CORP Retirement and Disability: Years of services and age required to receive benefit Final average salary is based on Initial Membership Date: On or After January 1, 2012 Before January 1, 2012 and Before July 1, 2017 Sum of years and age equals 80 25 years of service, any age 10 years of service, age 62 25 years of service, age 52.5 10 years of service, age 62 Highest 36 consecutive Highest 60 consecutive months of last 10 years months of last 10 years Benefit Percent: Normal retirement 2.0% to 2.5% per year of credited 2.5% per year of credited service, service, not to exceed 80% not to exceed 80% Accidental disability retirement 50% or normal retirement if more 50% or normal retirement if more than 20 years of credited service than 28 years of credited service Total and permanent disability 50% normal retirement if more than 25 years of credited service retirement Ordinary disability retirement 2.5% per year of credited service Survivor Benefit: Retirement members 80% of retired member's pension benefit Active members 40% of average monthly compensation or 100% of average monthly compensation if death was the result of injuries on the job. If there is no surviving spouse or eligible children, the beneficiary is entitled to two times the member's contributions. Retirement and survivor benefits are subject to automatic cost -of -living adjustments based on inflation. PSPRS also provides temporary disability benefits of 50% of the member's compensation for up to 12 months. Health insurance premium benefits are available to retired or disabled members with five years of credited service. The benefits are payable only with respect to allowable health insurance premiums for which the member is responsible. Benefits range from $100 per month to $260 per month depending on the age of the member and dependents. Employees Covered by Benefit Terms At June 30, 2024, the following employees were covered by the agent pension plans' benefit terms: PSPRS Police CORP Inactive employees or beneficiaries currently receiving benefits 39 6 Inactive employees entitled to but not yet receiving benefits 23 2 Active employees 66 1 Total 128 9 Marana Town Council RegulMeeting Agenda Packet March 4, 2025 Page 143 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Contributions State statutes establish the pension contribution requirements for active PSPRS and CORP employees. In accordance with state statutes, annual actuarial valuations determine employer contribution requirements for PSPRS and CORP pension and health insurance premium benefits. The combined active member and employer contribution rates are expected to finance the costs of benefits employees earn during the year, with an additional amount to finance any unfunded accrued liability. Contributions rates for the year ended June 30, 2024, are indicated below. Rates are a percentage of active members' annual covered payroll. PSPRS CORP Police Dispatches Active members pension 7.65-11.65 % 7.96 % Town: Pension 34.97 66.78 Health insurance premium benefit 0.12 - Also, the PSPRS Board of Trustees required an additional employer contribution of 22.13% for legacy costs of Tier 1 and 2 amortization of unfunded liabilities on Tier 3 contributions. In addition, statute required the Town to contribute at the actuarially determined rate of 21.83% for the PSPRS of annual covered payroll of retired members who worked for the Town in positions that an employee who contributes to the PSPRS would typically fill. The Town's contributions to the pension plan for the year ended June 30, 2024, were: PSPRS Police CORP Pension contribution made $ 2,960,238 $ 1,218,495 During fiscal year 2024, the Town paid for PSPRS and CORP pension contributions with 93.5% from the General Fund and 6.5% from nonmajor governmental funds. Pension Liability At June 30, 2024, the Town reported the following net pension liabilities: PSRS CORP dispatchers Net Pension Liability $ 14,362,275 1,431,159 Total $ 15,793,434 The net pension liabilities were measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. Marana Town Council RegugaMleeting Agenda Packet March 4, 2025 Page 144 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Pension Actuarial Assumptions The significant actuarial assumptions used to measure the total pension liability are as follows: PSPRS and CORP Pension Actuarial valuation date Actuarial cost method Investment rate of return Wage inflation Price inflation Cost -of -living adjustment Mortality rates Healthcare cost trend rate June 30, 2023 Entry age normal 7.2% 3.05 - 6.25% for pensions 2.5% for pensions 1.85% for pensions PubS-2010 table Not applicable Actuarial assumptions used in the June 30, 2023 valuation were based on the results of an actuarial experience study for the five-year period ended June 30, 2021. The long-term expected rate of return on PSPRS and CORP pension plan investments was determined to be 7.2% using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: PSPRS and CORP, Asset Class Long -Term Expected Arithmetic Target Real Rate of Allocation Return U.S. public equity 24 % 3.98 % International public equity 16 4.49 Global private equity 20 7.28 Other assets (capital appreciation) 7 4.49 Core bonds 6 1.90 Private credit 20 6.19 Diversifying strategies 5 3.68 Cash, Mellon 2 0.69 100 clo Pension Discount Rates At June 30, 2024, the discount rate used to measure the PSPRS and CORP total pension liabilities was 7.2%. The projection of cash flows used to determine the PSPRS and CORP discount rates assumed that plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the difference between the actuarially determined contribution rate and the member rate. Based on those assumptions, the pension plans' fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Marana Town Council Regug6Vleeting Agenda Packet March 4, 2025 Page 145 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Changes in Net Pension Liability (Asset) PSPRS - Police Balance, June 30, 2023 Adjustments to beginning of year Changes for the year: Service cost Interest on the total pension liability Changes of benefit terms Differences between expected and actual experience in the measurement of the pension liability Changes of assumptions or other inputs Contributions, employer Contributions, employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Other changes Net changes Balance, June 30, 2024 Changes in Net Pension Liability (Asset) CORP Balance, June 30, 2023 Adjustments to beginning of year Changes for the year: Service cost Interest on the total pension liability Changes of benefit terms Differences between expected and actual experience in the measurement of the pension liability Changes of assumptions or other inputs Contributions, employer Contributions, employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Tier 1 and 2 adjustments Net changes Balance, June 30, 2024 Increase (Decrease) Total Pension Liability (a) $ 48,698,915 1,225,947 3,522,215 4,661,889 (2,010,432) 7,399,619 $ 56,098,534 Plan Fiduciary Net Pension (b) $ 31,080,297 9,007,347 631,876 3,052,245 (2,010,432) (25,074) 10,655,962 $ 41,736,259 Increase (Decrease) Net Pension Liability (Asset) (a) - (b) $ 17,618,618 1,225,947 3,522,215 4,661,889 (9,007,347) (631,876) (3,052,245) 25,074 (3,256,343) $ 14,362,275 Total Pension Liability (a) $ 3,384,537 18,156 237,795 129,784 (199, 962) 185,773 $ 3,570,310 Plan Fiduciary Net Pension (b) $ 2,148,902 Net Pension Liability (Asset) (a) - (b) $ 1,235,635 18,156 237,795 129,784 27,619 (27,619) 7,887 (7,887) 160,679 (160,679) (199, 962) (1,912) 1,912 (4,062) 4,062 (9,751) 195,524 $ 2,139,151 $ 1,431,159 Marana Town Council Regugr7Meeting Agenda Packet March 4, 2025 Page 146 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Sensitivity of the Town's Net Pension Liability to Changes in the Discount Rate The following table presents the Town's net pension liabilities calculated using the discount rates noted above, as well as what the Town's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate: Pension Plan Fiduciary Net Position Detailed information about the pension plans' fiduciary net position is available in the separately issued PSPRS and CORP financial reports. PSPRS - Police 1% Decrease (6.20%) Total pension liability $ 22,997,575 CORP - Police Total pension liability Pension Expense (Income) For the year ended June 30, 2024, the Town PSRS CORP dispatchers 1% Decrease (6.20%) $ 1,890,300 Current Discount Rate (7.20%) $ 14,362,275 Current Discount Rate (7.20%) $ 1,431,159 1% Increase (8.20%) $ 7,401,795 1% Increase (8.20%) $ 1,053,066 recognized the following pension expense (income): Penson Expense (Income) $ 2,694,756 235,662 Total $ 2,930,418 Pension Deferred Outflows/Inflows of Resources At June 30, 2024, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: PSPRS - Police Differences between expected and actual experiences Changes of assumptions or other inputs Net difference between projected and actual earnings on pension plan investments Town contributions subsequent to the measurement date Total Deferred Outflows of Resources Deferred Inflows of Resources $ 4,580,320 $ 527,734 2,960,238 $ 8,068,292 307,805 77,374 $ 385,179 Marana Town Council Regua8Vleeting Agenda Packet March 4, 2025 Page 147 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 CORP Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experiences $ 91,728 $ 635 Changes of assumptions or other inputs 16,513 Net difference between projected and actual earnings on pension plan investments 16,817 Town contributions subsequent to the measurement date 1,218,495 Total $ 1,343,553 $ 635 The amounts reported as deferred outflows of resources related to pensions resulting from town contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability (or an increase in the net pension asset) in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: PSPRS - Police CORP Years ending June 30: 2025 $ 939,087 $ 101,189 2026 721,905 (21,666) 2027 1,598,736 47,289 2028 686,165 (2,389) 2029 776,982 Thereafter PSPDCRP Plan Town police officers who are not members of PSPRS or CORP participate in the PSPDCRP. The PSPDCRP is a defined contribution pension plan. The PSPRS Board of Trustees governs the PSPDCRP according to the provisions of A.R.S. Title 38, Chapter 5, Article 4.1. Benefit terms, including contribution requirements, are established by State statute. For the year ended June 30, 2024, active PSPDCRP members were required by statute to contribute at least 9% of the members' annual covered payroll, and the Town was required by statute to contribute 9% of active members' annual covered payroll to an individual employee account. Employees are immediately vested in their own contributions and the earnings on those contributions. Employees vest in a portion of the Town's contributions each year as set forth in statute. The plan retains nonvested Town contributions when forfeited because of employment terminations. For the year ended June 30, 2024, the Town recognized pension expense of $22,262. Elected Officials' Retirement Plan The Town's Mayor and Council Members are eligible to participate in the Elected Officials' Retirement Plan (EORP), a multiple employer cost -sharing defined benefit plan. The EORP pension plan was closed to new members as of January 1, 2014. The EORP is governed by the Public Safety Retirement System Board of Trustees according to the provisions of A.R.S. Title 38, Chapter 5, Article 3. EORP issues a publicly available financial report that includes financial statements and required supplementary information. At the time of issuance, the most recent report for EORP was unavailable. The report may be obtained on PSPRS' website at www.psprs.com or by writing to EORP, 3010 E Camelback Rd, Ste 200, Phoenix, Arizona 85016 or by calling (602) 255-5575. Marana Town Council Regug9Vleeting Agenda Packet March 4, 2025 Page 148 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Benefits Provided The EORP provides retirement, health insurance premium supplement, disability and survivor benefits. State statute establishes benefit terms. Retirement, disability and survivor benefits are calculated on the basis of age, average yearly compensation and service credit as follows: Retirement and Disability: Years of services and age required to receive benefit Final average salary is based on Benefit Percent: Normal retirement Disability retirement Survivor Benefit: Retirement members Initial Membership Date: Before January 1, 2012 On or After January 1, 2012 20 years, any age 10 years, age 62 5 years, age 65 5 years, any age* any years and age if disabled 10 years of service, age 62 5 years, age 65 any years and age if disabled Highest 36 months Highest 60 months of last 10 years of last 10 years 4% per year of service, not to 3% per year of service, not to exceed 80% exceed 75% 80% with 10 or more years of service 40% with 5-10 years of service 20% with less than 5 years of service 75% with 10 or more years of service 37.5% with 5-10 years of service 18.75% with less than 5 years of service 75% of retired member's benefit 50% of retired member's benefit Active members and other 75% of retired member's benefit inactive members 50% of disability retirement benefit *With reduced benefits of 0.25% for each month early retirement precedes the member's normal retirement age, with a maximum reduction of 30%. Retirement and survivor benefits are subject to automatic cost -of -living adjustments based on inflation. In addition, the Legislature may enact permanent one-time benefit increases after a Joint Legislative Budget Committee analysis of the increase's effects on the plan. Health insurance premium benefits are available to retired or disabled members with five years of credited service. The benefits are payable only with respect to allowable health insurance premiums for which the member is responsible. For members with eight or more years of service, benefits range from $100 per month to $260 per month depending on the age of the member and dependents. For members with 5 to 7 years of service, the benefits are the same dollar amounts as above multiplied by a vesting fraction based on completed years of service. Marana Town Council RegulaOVleeting Agenda Packet March 4, 2025 Page 149 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Contributions State statutes establish active member and employer contribution requirements. Statute also appropriates $5 million annually through fiscal year 2043 for the EORP from the State of Arizona to supplement the normal cost plus an amount to amortize the unfunded accrued liability. For the year ended June 30, 2024, statute required active EORP members to contribute 7% of the members' annual covered payroll and the Town to contribute at the actuarially determined rate of 76.51 % of all active EORP members' annual covered payroll. In addition, statue required the Town to contribute 58.57% of annual covered payroll of retired members who worked for the Town in positions that an employee who contributes to the EORP would typically fill. The Town's contributions to the pension plan for the year ended June 30, 2024 was $75,902. During fiscal year 2024, the Town paid for EORP pension contributions 100% from the General Fund. Pension Liability At June 30, 2024, Town reported a liability for its proportionate share of the EORP's net pension liability that reflected a reduction for the Town's proportionate share of the State's appropriation for EORP. The amount the Town recognized as its proportionate share of the net pension liability, the related state support and the total portion of the net pension liability that was associated with the Town were as follows: Town's proportionate share of the EORP net pension liability State's proportionate share of the EORP net pension liability associate with the Town $ 518,816 580,065 Total $ 1,098,881 The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Town's proportion of the net pension liability was based on the Town's required contributions to the pension plan relative to the total of all participating employers' required contributions for the year ended June 30, 2023. The Town's proportion measured as of June 30, 2023, was 0.0828%, which was an increase of 0.0719% from its proportion measured as of June 30, 2022. Pension Expense/Income and Deferred Outflows/Inflows of Resources For the year ended June 30, 2024, the Town recognized total pension income of $199,719. At June 30, 2024, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: EORP Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experiences $ - $ Difference between projected and actual investment earnings 2,176 Changes in proportion and differences between employer and contributions and proportionate share of contributions Town contributions subsequent to the measurement date 75,902 Total 240,360 $ 78,078 $ 240,360 Marana Town Council RegulfklMeeting Agenda Packet March 4, 2025 Page 150 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 The amounts reported as deferred outflows of resources related to EORP pensions resulting from Town contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to EORP pensions will be recognized in pension expense as follows: EORP Years ending June 30: 2025 $ (240,775) 2026 (2,842) 2027 5,897 2028 (464) 2029 Thereafter Actuarial Assumptions The significant actuarial assumptions used to measure the total pension liability are as follows: EORP Actuarial valuation date Actuarial cost method Investment rate of return Wage inflation Price inflation Cost -of -living adjustment Mortality rates Healthcare cost trend rate June 30, 2023 Entry age normal 7.2% 3.25% for pensions 2.5% for pensions 1.85% for pensions PubS-2010 table Not applicable Actuarial assumptions used in the June 30, 2023, valuation were based on the results of an actuarial experience study for the five-year period ended June 30, 2021. The long-term expected rate of return on EORP pension plan investments was determined to be 7.2% using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expenses and inflation) are developed for each major asset class. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table: Asset Class Long -Term Expected Geometric Target Real Rate of Allocation Return U.S. public equity 24 % 3.98 % International public equity 16 4.49 Global private equity 20 7.28 Other assets (capital appreciation) 7 4.49 Core bonds 6 1.90 Private credit 20 6.19 Diversifying strategies 5 3.68 Cash, Mellon 2 0.69 Total 100 % Marana Town Council Regul&r2Vleeting Agenda Packet March 4, 2025 Page 151 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 Discount Rate At June 30, 2023, the discount rate used to measure the EORP total pension liability was 7.2%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate, employer contributions will be made at the actuarially determined rates, and State contributions will be made as currently required by statute. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Town's Proportionate Share of the EORP Net Pension Liability to Changes in the Discount Rate The following table presents the Town's proportionate share of the net pension liability calculated using the discount rate of 7.2%, as well as what the Town's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate: EORP 1% Current 1% Decrease Discount Rate Increase (6.2%) (7.2%) (8.2%) Town's proportionate share of the net pension liability $ 599,370 $ 518,816 $ 449,749 Pension Plan Fiduciary Net Position Detailed information about the pension plan's fiduciary net position is available in the separately issued EORP financial report. EODCRS Plan Elected officials who are not members of EORP or ASRS participate in the EODCRS and the Elected Officials Defined Contribution Retirement System Disability Program (EODCDP). The EODCRS is a defined contribution pension plan. The EODCDP is a cost -sharing multiple -employer defined benefit disability (OPEB) plan for the EODCRS members. The PSPRS Board of Trustees governs the EODCRS and EODCDP according to the provisions of A.R.S. Title 38, Chapter 5, Articles 3.1 and 3.2. Benefit terms, including contribution requirements, are established by State statute. The EODCDP is not further disclosed because of its relative insignificance to the Town's financial statements. For the year ended June 30, 2024, active EODCRS members were required by statute to contribute 8% of the members' annual covered payroll, and the Town was required by statute to contribute 6% of active members' annual covered payroll to an individual employee account. Employees are immediately vested in their own contributions and the Town's contributions to the individual employee account and the earnings on those contributions. For the year ended June 30, 2024, the Town recognized pension expense of $984. Marana Town Council Regul&r3Vleeting Agenda Packet March 4, 2025 Page 152 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 11. Net Investment in Capital Assets The net investment in capital assets on the statement of net position are calculated as follows: Governmental Business -Type Activities Activities Net investment in capital asset: Nondepreciable capital assets $ 62,318,685 $ 25,813,925 Other capital and right -of -use, net of accumulated depreciation/amortization 248,252,516 136,817,398 Plus unspent bond proceeds 35,178,837 Plus deferred amounts on refunding 863,926 Less capital related accounts payable 1,836,754 Less retainages payable 2,713,473 456,098 Less loans payable outstanding - 15,172,540 Less long-term debt outstanding 98,372,000 32,375,000 Less premiums on long-term debt 5,402,513 1,863,457 Less lease liability outstanding 351,140 Less subscription liability outstanding 200,029 Total $ 237,738,055 $ 112,764,228 12. Risk Management The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Most of the Town's insurance protection is provided by the Arizona Municipal Risk Retention Pool, of which the Town is a participating member. Insurance that is not available through the Pool is purchase commercially. The Town carries insurance for Liability, Property, Excess Liability, Inland Marine, Cyber, Workers' Compensation and Miscellaneous Insurances (bonds, special event, airport owner and operator, drone). The Town carries Employee Health and Accident Insurance as part of its Employee Benefits program. The Arizona Municipal Risk Retention Pool is structured such that member premiums are based on an actuarial review that will provide adequate reserves to allow the pool to meet its expected financial obligations. The pool has the authority to assess its member's additional premiums should reserves and annual premiums be insufficient to meet the pool's obligations. Settled claims resulting from these risks have not exceeded the Commercial or the Pool insurance coverage in any of the past three fiscal years. The Town retains all of the risk not covered by insurance or transferred by contract and manages risk through various employee safety education and prevention programs. Marana Town Council Regula4Meeting Agenda Packet March 4, 2025 Page 153 of 371 Town of Marana, Arizona Notes to Financial Statements June 30, 2024 13. Commitments and Contingencies The Town is subject to a number of lawsuits, investigations and other claims (some of which involve substantial amounts) that are incidental to the ordinary course of its operations, including those related to wrongful death and personal injury matters. Although the Town Attorney does not currently possess sufficient information to reasonably estimate the amounts of the liabilities to be recorded upon the settlement of such claims and lawsuits, some claims could be significant to the Town's operations. While the ultimate resolution of such lawsuits, investigations and claims cannot be determined at this time, in the opinion of Town management, based on the advice of the Town Attorney, the resolution of these matters will not have a material adverse effect on the Town's financial position. Significant Contractual Commitments At the end of fiscal year 2024, the Town was obligated to $26.1 million in significant contractual commitments for vehicles, airport, transportation, park, street and water and wastewater facility related construction projects. The Marana Community & Aquatic Center project accounted for $17.3 million, the Tangerine Road Widening project accounted for $3.4 million, the North Marana Sewer Interceptor project accounted for $582 thousand, the Marana Park Reservoir project accounted for $816 thousand and the remaining $3.9 million is related to airport, parks, water, wastewater and facility related projects. 14. Subsequent Events Gladden Farms Community Phase II Facilities District, Debt Issuance In December 2024, the District issued the Series 2024 General Obligation Bonds (Bonds) in the amount of $3,070,000, maturing in 2049, with an interest rate ranging from 4.0% to 5.0%. The Bonds were issued to finance the costs to acquire and construct certain public infrastructure benefiting the District and to pay costs of issuance related to the Bonds. Marana Town Council Regula5Meeting Agenda Packet March 4, 2025 Page 154 of 371 MARANA AZ Marana Town Council Regul8eVleeting Agenda Packet March 4, 2025 Page 155 of 371 Required Supplementary Information Marana Town Council Regul8r7Meeting Agenda Packet March 4, 2025 Page 156 of 371 MARANA AZ Marana Town Council Reguli&8Vleeting Agenda Packet March 4, 2025 Page 157 of 371 Financial Section Supplementary Information Budgetary Comparison Schedules General Fund Highway User Revenue Fund Marana Town Council Regula9Vleeting Agenda Packet Page 158 of 371 March 4, 2025 MARANA AZ Marana Town Council Regul9CMeeting Agenda Packet March 4, 2025 Page 159 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund Year Ended June 30, 2024 Budgeted Amounts Original Final Actual Variance - Positive (Negative) Revenues Sales taxes $ 35,123,831 $ 35,123,831 $ 44,763,592 $ 9,639,761 Intergovernmental 25,956,120 25,956,120 26,020,737 64,617 Licenses, fees and permits 4,637,500 4,637,500 10,017,930 5,380,430 Fines, forfeitures and penalties 389,500 389,500 410,716 21,216 Charges for services 796,100 796,100 812,584 16,484 Lease income 145,000 145,000 170,302 25,302 Investment income 2,000,000 2,000,000 10,938,076 8,938,076 Miscellaneous 738,445 738,445 1,019,162 280,717 Total revenues 69,786,496 69,786,496 94,153,099 24,366,603 Expenditures General government: General government 8,935,801 8,151,684 3,696,087 4,455,597 Town council 387,745 537,745 513,993 23,752 Town clerk 570,215 570,215 410,184 160,031 Town manager 1,600,517 1,642,554 1,449,888 192,666 Human resources 1,772,626 1,772,626 1,628,104 144,522 Facilities 2,723,878 2,845,471 2,153,132 692,339 Finance 1,888,127 1,888,127 1,753,630 134,497 Legal 1,244,565 1,244,565 1,139,435 105,130 Information technology 5,889,155 5,889,155 4,546,684 1,342,471 Municipal courts 1,326,710 1,326,710 1,289,717 36,993 Total general government 26,339,339 25,868,852 18,580,854 7,287,998 Public safety: Police 21,631,429 21,631,429 20,685,358 946,071 Building safety 1,261,236 1,262,236 1,096,140 166,096 Code Enforcement 24,615 24,615 15,879 8,736 Total public safety 22,917,280 22,918,280 21,797,377 1,120,903 Highways and streets 4,087,946 4,116,146 3,347,517 768,629 Health and welfare 424,152 424,152 416,217 7,935 Economic and community development: Development services 4,840,729 4,839,329 3,788,082 1,051,247 Economic development and tourism 326,774 326,774 325,413 1,361 Community development 870,719 870,719 830,283 40,436 Total economic and community development 6,038,222 6,036,822 4,943,778 1,093,044 Culture and recreation Parks and recreation Capital outlay 7,593,941 7,593,941 7,031,232 562,709 9,625,675 9,434,245 3,563,464 5,870,781 Debt service: Principal retirement 113,876 113,876 - Interest and fiscal charges 27,355 (27,355) Total debt service 113,876 141,231 (27,355) Total expenditures 77,026,555 76,506,314 59,821,670 16,684,644 Excess (deficiency) of revenues over expenditures (7,240,059) (6,719,818) 34,331,429 41,051,247 Other Financing Sources (Uses) Transfers out (4,516,981) (4,516,981) (3,673,637) 843,344 Total other financing sources (uses) (4,516,981) (4,516,981) (3,673,637) 843,344 Changes in fund balances (11,757,040) (11,236,799) 30,657,792 41,894,591 Fund Balances, Beginning 99,240,093 99,240,093 Fund Balances, Ending $ (11,757,040) $ (11,236,799) $ 129,897,885 $ 141,134,684 See notes to budgetary comparison schedules Marana Town Council Regul9-1Meeting Agenda Packet March 4, 2025 Page 160 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Highway User Revenue Fund Year Ended June 30, 2024 Budgeted Amounts Original Final Actual Variance - Positive (Negative) Revenues Intergovernmental $ 4,969,784 $ 4,969,784 $ 4,654,046 $ (315,738) Licenses, fees and permits 482,883 482,883 Interest earnings 110,000 110,000 231,593 121,593 Miscellaneous - - 3,576 3,576 Total revenues Expenditures Current: Highways and streets Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers in Change in fund balance Fund Balances, Beginning Fund Balances, Ending 5,079,784 5,079,784 5,712,984 852,044 5,712,984 851,992 6,565,028 6,564,976 (1,485,244) (1,485,192) (1,485,244) (1,485,192) 5,372,098 292,314 3,322,499 706,712 2,390,485 145,280 4,029,211 2,535,765 1,342,887 2,828,079 24,000 24,000 1,366,887 2,852,079 6,583,599 6,583,599 $ (1,485,244) $ (1,485,192) $ 7,950,486 $ 9,435,678 See notes to budgetary comparison schedules Marana Town Council Regula2Vleeting Agenda Packet March 4, 2025 Page 161 of 371 Town of Marana, Arizona Notes to Budgetary Comparison Schedules Year Ended June 30, 2024 1. Budgeting and Budgetary Control A.R.S. Requires the Town to prepare and adopt a balanced budget annually for each governmental fund. The Town Council must approve such operating budgets on or before the third Monday in July to allow sufficient time for the legal announcements and hearings required for the adoption of the property tax levy on the third Monday in August. A.R.S. prohibits expenditures or liabilities in excess of the amounts budgeted. Expenditures may not legally exceed appropriations at the department level. In certain instances, transfers of appropriations between departments or from the contingency account to a department may be made upon the Town Council's approval. With the exception of the General Fund, each fund includes only one department. 2. Budgetary Basis of Accounting The Town's budget is prepared on the basis consistent with generally accepted accounting principles, except for the present value of net minimum payments on leases and subscription technology arrangements, which are not budgeted. Marana Town Council Regula3Vleeting Agenda Packet March 4, 2025 Page 162 of 371 MARANA AZ Marana Town Council Regul91Meeting Agenda Packet March 4, 2025 Page 163 of 371 Financial Section Supplementary Information Pension Plan Schedules Marana Town Council RegulEk5Meeting Agenda Packet Page 164 of 371 March 4, 2025 MARANA AZ Marana Town Council RegueeVleeting Agenda Packet March 4, 2025 Page 165 of 371 Town of Marana, Arizona Required Supplementary Information Schedule of the Town's Proportionate Share of the Net Pension Liability Cost -Sharing Pension Plan Year Ended June 30, 2024 Reporting Fiscal Year (Measurement Date) 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 (2023) (2022) (2021) (2020) (2019) (2018) (2017) (2016) (2015) (2014) Arizona Retirement System Town's proportion of the net pension liability 0.14863% 0.13940% 0.13825% 0.14273% 0.14004% 0.14221% 0.14286% 0.140584% 0.136510% 0.129998% Town's proportionate share of the net pension liability $ 24,050,482 $ 22,753,176 $ 18,165,436 $ 24,730,142 $ 20,377,449 $ 19,833,290 $ 22,254,803 $ 22,691,024 $ 21,263,376 $ 19,235,271 Town's covered payroll 19,423,425 16,591,724 15,163,886 15,605,818 14,773,437 14,143,225 13,881,636 13,150,962 12,565,464 11,714,615 Town's proportionate share of the net pension liability as a percentage of its covered payroll 123.82% 137.14% 119.79% 158.47% 137.93% 140.23% 160.32% 172.54% 169.22% 164.20% Plan fiduciary net position as a percentage of the total pension liability 75.47% 74.26% 78.58% 69.33% 73.24% 73.40% 69.92% 67.06% 68.35% 69.49% Elected Officials Retirement System Town's proportion of the net pension liability 0.08278% 0.15463% 0.15610% 0.15323% 0.14837% 0.15555% 0.15048% 0.148768% 0.13340% 0.16589% Town's proportionate share of the net pension liability $ 518,816 $ 1,043,970 $ 949,986 $ 1,034,238 $ 983,931 $ 980,148 $ 1,833,747 $ 1,405,489 $ 1,042,465 $ 1,112,385 State's proportionate share of the net pension liability associated with the Town 273,867 92,630 95,489 89,765 88,985 167,942 380,586 290,197 324,997 341,068 Total $ 792,683 $ 1,136,600 $ 1,045,475 $ 1,124,003 $ 1,072,916 $ 1,148,090 $ 2,214,333 $ 1,695,686 $ 1,367,462 $ 1,453,453 Town's Covered Payroll $ 106,982 $ 75,557 $ 119,423 $ 119,423 $ 119,423 $ 116,021 $ 119,424 $ 119,424 $ 119,423 $ 119,423 Town's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 484.96% 1381.70% 795.48% 866.03% 823.90% 844.80% 1535.49% 1176.89% 872.92% 931.47% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 38.63% 32.01% 36.28% 29.80% 30.14% 30.36% 19.66% 23.42% 28.32% 31.91% See notes to pension plan schedules Marana Town Council Reifar Meeting Agenda Packet March 4, 2025 Page 166 of 371 Town of Marana, Arizona Required Supplementary Information Schedule of Changes in the Town's Net Pension Liability (Asset) and Related Ratios - Agent Pension Plans Year Ended June 30, 2024 Reporting Fiscal Year (Measurement Date) 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 (2023) (2022) (2021) (2020) (2019) (2018) (2017) (2016) (2015) (2014) PSPRS Total Pension Liability Service cost $ 1,225,947 $ 1,270,768 $ 1,124,761 $ 1,130,556 $ 1,116,409 $ 1,100,133 $ 1,213,757 $ 994,058 $ 891,324 $ 876,619 Interest on the total pension liability 3,522,215 3,378,745 3,180,634 2,922,105 2,689,703 2,538,335 2,322,987 2,005,255 1,844,654 1,551,602 Changes on benefit terms - - - 367,673 1,837,430 - 308,515 Differences between expected and actual experience in the measurement of the pension liability 4,661,889 (311,006) 128,853 1,261,412 284,100 (566,255) 340,373 536,692 333,269 148,583 Changes of assumptions or other inputs - 304,527 1,136,498 725,862 1,226,081 - 1,933,583 Benefit payments, including refunds of employee contributions (2,010,432) (1,915,053) (1,817,754) (1,715,812) (1,402,911) (1,783,172) (1,387,192) (1,174,525) (974,950) (1,211,258) Net change in total pension liability 7,399,619 2,727,981 2,616,494 3,598,261 3,823,799 1,289,041 3,583,460 5,424,991 2,094,297 3,607,644 Total pension liability, beginning 48,698,915 45,970,934 43,354,440 39,756,179 35,932,380 34,643,339 31,059,879 25,634,888 23,540,591 19,932,947 Total pension liability, ending (a) $ 56,098,534 $ 48,698,915 $ 45,970,934 $ 43,354,440 $ 39,756,179 $ 35,932,380 $ 34,643,339 $ 31,059,879 $ 25,634,888 $ 23,540,591 Plan Fiduciary Net Position Contributions, employer $ 9,007,347 $ 2,433,571 $ 2,216,029 $ 2,024,395 $ 2,011,933 $ 1,904,911 $ 1,284,924 $ 1,323,677 $ 1,006,859 $ 797,871 Contributions, employee 631,876 521,696 503,893 467,180 406,546 488,777 621,583 672,181 579,390 578,596 Net investment income 3,052,245 (1,332,780) 7,031,611 305,606 1,190,198 1,355,793 2,081,790 95,438 533,938 1,698,902 Benefit payments, including refunds of employee contributions (2,010,432) (1,915,053) (1,817,754) (1,715,812) (1,402,911) (1,783,172) (1,387,192) (1,174,525) (974,950) (1,211,258) Hall/Parker settlement (780,563) Administrative expense (25,074) (24,020) (32,716) (24,918) (21,675) (21,335) (18,820) (14,134) (13,410) Other changes - - - 227 2,417 223,597 46,032 (543,969) Net change in plan fiduciary net position 10,655,962 (316,586) 7,901,063 1,056,451 2,184,091 1,164,638 2,584,702 1,126,234 1,177,859 1,320,142 Plan Fiduciary Net Position, Beginning 31,080,297 31,396,883 23,495,820 22,557,297 20,384,543 19,219,905 16,535,203 15,408,969 14,231,110 12,910,968 Adjustment to beginning of year (117,928) (11,337) Plan Fiduciary Net Position, Ending (b) $ 41,736,259 $ 31,080,297 $ 31,396,883 $ 23,495,820 $ 22,557,297 $ 20,384,543 $ 19,119,905 $ 16,535,203 $ 15,408,969 $ 14,231,110 Town's Net Pension Liability (Asset) - Ending (a) - (b) $ 14,362,275 $ 17,618,618 $ 14,574,051 $ 19,858,620 $ 17,198,882 $ 15,547,837 $ 15,523,434 $ 14,524,676 $ 10,225,919 $ 9,309,481 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 74.40% 63.82% 68.30% 54.19% 56.74% 56.73% 55.19% 53.24% 60.11% 60.45% Covered Payroll $ 6,688,782 $ 5,612,745 $ 5,617,205 $ 5,207,363 $ 5,272,202 $ 5,121,661 $ 5,318,831 $ 5,182,784 $ 4,900,569 $ 4,638,415 Town's Net Pension Liability Asset) as a Percentage of Covered Payroll 214.72% 313.90% 259.45% 381.36% 326.22% 303.57% 291.86% 280.25% 208.67% 200.70% See notes to pension plan schedules Marana Town Council Re.' =r Meeting Agenda Packet March 4, 2025 Page 167 of 371 Town of Marana, Arizona Required Supplementary Information Schedule of Changes in the Town's Net Pension Liability (Assets) and Related Ratios - Agent Pension Plans Year Endued June 30, 2024 Reporting Fiscal Year (Measurement Date) 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 (2023) (2022) (2021) (2020) (2019) (2018) (2017) (2016) (2015) (2014) CORP - Dispatchers Total Pension Liability Service cost $ 18,156 $ 40,337 $ 40,973 $ 41,671 $ 60,952 $ 62,894 $ 59,139 $ 57,866 $ 64,307 $ 63,474 Interest on the total pension liability 237,795 225,121 211,853 189,052 157,366 150,833 118,108 113,075 105,144 94,360 Changes on benefit terms - - - - (111,265) 312,169 15,002 Differences between expected and actual experience in the measurement of the pension liability 129,784 80,509 (2,539) 108,881 224,526 (40,404) (18,913) (25,358) (18,303) (16,512) Changes of assumptions or other inputs 49,539 - - 56,044 (5,967) (136) 18,699 Benefit payments, including refunds of employee contributions (199,962) (108,962) (26,829) (26,303) (6,543) (5,825) (47,673) (46,131) Net change in total pension liability 185,773 286,544 223,458 313,301 492,345 62,058 458,711 112,776 105,017 160,021 Total pension liability, beginning 3,384,537 3,097,993 2,874,535 2,561,234 2,068,889 2,006,831 1,548,120 1,435,344 1,330,327 1,170,306 Total pension liability, ending (a) $ 3,570,310 $ 3,384,537 $ 3,097,993 $ 2,874,535 $ 2,561,234 $ 2,068,889 $ 2,006,831 $ 1,548,120 $ 1,435,344 $ 1,330,327 Plan Fiduciary Net Position Contributions, employer $ 27,619 $ 66,152 $ 91,440 $ 70,986 $ 83,517 $ 57,269 $ 51,162 $ 48,648 $ 49,045 $ 48,667 Contributions, employee 7,887 19,267 29,136 29,446 31,930 32,445 32,199 32,623 35,981 36,306 Net investment income 160,679 (84,442) 471,853 41,793 79,174 90,441 124,809 6,034 34,230 102,910 Benefit payments, including refunds of employee contributions (199,962) (108,962) (26,829) (26,303) (6,543) (5,825) (47,673) (46,131) Administrative expense (1,912) (1,549) (2,166) (1,618) (2,113) (2,068) (1,491) (1,253) (1,233) Tier 1 & 2 adjustment (4,062) - - - - Other changes - (22) (6) (5) (635) (24,446) Net change in plan fiduciary net position (9,751) (109,534) 563,434 114,304 185,965 178,065 200,848 38,374 71,257 163,437 Plan Fiduciary Net Position, Beginning 2,148,902 2,258,436 1,695,002 1,580,698 1,394,733 1,216,668 1,015,820 977,446 906,189 742,752 Plan Fiduciary Net Position, Ending (b) $ 2,139,151 $ 2,148,902 $ 2,258,436 $ 1,695,002 $ 1,580,698 $ 1,394,733 $ 1,216,668 $ 1,015,820 $ 977,446 $ 906,189 Town's Net Pension Liability (Asset) - Ending (a) - (b) $ 1,431,159 $ 1,235,635 $ 839,557 $ 1,179,533 $ 980,536 $ 674,156 $ 790,163 $ 532,300 $ 457,898 $ 424,138 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 59.91% 63.49% 72.90% 58.97% 61.72% 67.41% 60.63% 65.62% 68.10% 68.12% Covered Payroll $ 67,587 $ 177,296 $ 358,783 $ 369,922 $ 401,139 $ 407,607 $ 404,506 $ 397,428 $ 430,892 $ 456,107 Town's Net Pension Liability Asset) as a Percentage of Covered Payroll 2117.51% 696.93% 234.00% 318.86% 244.44% 165.39% 195.34% 133.94% 106.27% 92.99% See notes to pension plan schedules Marana Town Council Re.' ":r Meeting Agenda Packet Page 168 of 371 March 4, 2025 Town of Marana, Arizona Required Supplementary Information Schedule of Town's Pension Contributions Year Ended June 30, 2024 Reporting Fiscal Year 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Arizona Retirement System Statutorily required contribution $ 2,462,981 $ 2,312,893 $ 1,992,666 $ 1,856,449 $ 1,786,018 $ 1,645,597 $ 1,536,196 $ 1,496,440 $ 1,426,879 $ 1,367,122 Town's contributions in relation to the statutorily required contribution 2,462,981 2,312,893 1,992,666 1,856,449 1,786,018 1,645,597 1,536,196 1,496,440 1,426,879 1,367,122 Town's contribution deficiency (excess) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Town's Covered Payroll $ 20,473,658 $ 19,423,425 $ 16,591,724 $ 15,548,339 $ 15,695,818 $ 14,773,437 $ 14,143,225 $ 13,881,636 $ 13,150,962 $ 12,565,464 Town's Contributions as a Percentage of Covered Payroll 12.03% 11.91% 12.01% 11.94% 11.38% 11.14% 10.86% 10.78% 10.85% 10.88% Elected Officials Retirement Plan Statutorily required contribution $ 75,902 $ 101,932 $ 87,138 $ 69,196 $ 69,800 $ 63,358 $ 27,266 $ 28,065 $ 28,065 $ 28,065 Town's contributions in relation to the statutorily required contribution 75,902 101,932 87,138 69,196 69,800 63,358 27,266 28,065 28,065 28,065 Town's contribution deficiency (excess) $ $ - $ - $ $ - $ - $ $ - $ - $ Town's Covered Payroll $ 99,205 $ 106,982 $ 75,557 $ 119,423 $ 119,423 $ 119,423 $ 116,021 $ 119,424 $ 119,424 $ 119,424 Town's Contributions as a Percentage of Covered Payroll 76.51% 69.49% 70.42% 57.94% 58.45% 53.05% 23.50% 23.50% 23.50% 23.50% PSPRS Actuarially determined contribution $ 2,960,238 $ 3,021,179 $ 2,442,651 $ 2,228,298 $ 2,110,954 $ 2,003,419 $ 1,782,576 $ 1,381,861 $ 1,322,941 $ 1,006,859 Town's contributions in relation to the actuarially required contribution 2,960,238 9,021,179 2,442,651 2,228,298 2,110,954 2,003,419 1,782,576 1,381,861 1,322,941 1,006,859 Town's contribution deficiency (excess) $ $ (6,000,000) $ $ $ $ $ $ $ $ Town's Covered Payroll $ 8,465,079 $ 6,688,782 $ 5,612,745 $ 5,617,205 $ 5,207,363 $ 5,272,202 $ 5,121,661 $ 5,318,831 $ 5,182,784 $ 4,900,569 Town's Contributions as a Percentage of Covered Payroll 34.97% 36.70% 36.71% 33.02% 32.97% 31.95% 32.16% 24.61% 24.89% 20.55% CORP - Dispatchers Actuarially determined contribution $ 45,861 $ 27,625 $ 66,152 $ 91,436 $ 70,988 $ 83,517 $ 57,269 $ 51,210 $ 48,648 $ 49,045 Town's contributions in relation to the actuarially required contribution 1,218,495 27,625 66,152 91,436 70,988 83,517 57,269 51,210 48,648 49,045 Town's contribution deficiency (excess) $ (1,172,634) $ - $ - $ $ - $ - $ $ - $ - $ Town's Covered Payroll $ 68,675 $ 67,587 $ 177,296 $ 358,783 $ 369,922 $ 401,139 $ 407,607 $ 404,507 $ 409,843 $ 430,892 Town's Contributions as a Percentage of Covered Payroll 66.78% 27.88% 27.33% 24.98% 19.19% 20.82% 14.05% 12.66% 11.87% 11.38% See notes to pension plan schedules Marana Town Council Reg&r Meeting Agenda Packet March 4, 2025 Page 169 of 371 Town of Marana, Arizona Notes to Pension Plan Schedules Year Ended June 30, 2024 1. Actuarially Determined Contribution Rates Actuarial determined contribution rates for PSPRS and CORP are calculated as of June 30 two years prior to the end of the fiscal year in which contributions are made. The actuarial methods and assumptions used to establish the contribution requirements are as follows: Actuarial cost method Entry age normal Amortization method Level percent -of -pay, closed Remaining amortization period as of the 2022 15 years actuarial valuation Assets valuation method Seven-year smoothed market value; 80%/120% market corridor Actuarial assumptions: Investment rate of return Projected salary increases Wage growth Retirement age Mortality In the 2022 actuarial valuation, the investment rate of return was decreased from 7.3% to 7.2%. In the 2019 actuarial valuation, the investment rate of return was decreased from 7.4% to 7.3%. In the 2017 actuarial valuation, the investment rate of return was decreased from 7.5% to 7.4%. In the 2016 actuarial valuation, the investment rate of return was decreased from 7.85% to 7.5%. In the 2013 actuarial valuation, the investment rate of return was decreased from 8.0% to 7.85%. In the 2017 actuarial valuation, projected salary increases were decreased from 4.0%-8.0% to 3.5%-7.5% for PSPRS. In the 2014 actuarial valuation, projected salary increases were decreased from 4.5%-8.5% to 4.0%-8.0% for PSPRS. In the 2013 actuarial valuation, projected salary increases were decreased from 5.0% - 9.0% to 4.5% - 8.5% for PSPRS In the 2022 actuarial valuation, wage growth was changed from 3.5% to a range of 3.0% - 6.25% for PSPRS and CORP. In the 2017 actuarial valuation, wage growth was decreased from 4% to 3.5% for PSPRS. In the 2014 actuarial valuation, wage growth was decreased from 4.5% to 4.0% for PSPRS. In the 2013 actuarial valuation, wage growth was decreased from 5.0% to 4.5% for PSPRS. Experience -based table of rates that is specific to the type of eligibility condition. Last updated for the 2012 valuation pursuant to an experience study of the period July 1, 2006 - June 30, 2011. In the 2019 actuarial valuation, changed to PubS-2010 tables. In the 2017 actuarial valuation, change RP-2014 tables, with 75% of MP-2016 fully generational projection scales. RP-2000 mortality table (adjusted by 105% for both males and females). Marana Town Council Regu1@1IAeeting Agenda Packet March 4, 2025 Page 170 of 371 Town of Marana, Arizona Notes to Pension Plan Schedules Year Ended June 30, 2024 2. Factors That Affect Trends Arizona courts have ruled that provisions of a 2011 law that changed the mechanism for funding permanent pension benefit increases and increased employee pension contribution rates were unconstitutional or a breach of contract because those provisions apply to individuals who were members as of the law's effective date. As a result, the PSPRS, CORP and EORP changed benefit terms to reflect the prior mechanism for funding permanent benefit increases for those members and revised actuarial assumptions to explicitly value future permanent benefit increases. PSPRS and EORP also reduced those members' employee contribution rates. These changes are reflected in the plans' pension liabilities for fiscal year 2015 (measurement date 2014) for members who were retired as of the law's effective date and fiscal year 2018 (measurement date 2017) for members who retired or will retire after the law's effective date. These changes also increased the PSPRS and CORP required pension contributions beginning in fiscal year 2016 for members who were retired as of the law's effective date. These changes increased the PSPRS and CORP required contributions beginning in fiscal year 2019 for members who retired or will retire after the law's effective date. EORP required contributions are not based on actuarial valuations, and therefore, these changes did not affect them. The fiscal year 2019 (measurement date 2018) pension liabilities for EORP and CORP reflect the replacement of the permanent benefit increase (PBI) for retirees based on investment returns with a cost of living adjustment based on inflation. Also, the EORP liability and required pension contributions for fiscal year 2019 reflect a statutory change that requires the employer contribution rate to be actuarially determined. This change increased the discount rate used to calculate the liability thereby reducing the total pension liability. Marana Town Council Regutneeting Agenda Packet March 4, 2025 Page 171 of 371 Financial Section Supplementary Information Budgetary Comparison Schedules Major Governmental Funds Tangerine Farms Improvement District Debt Services Transportation Capital Fund Sales Tax Capital Projects Marana Town Council Regu1a$leeting Agenda Packet Page 172 of 371 March 4, 2025 MARANA AZ Marana Town Council RegutoVeeting Agenda Packet March 4, 2025 Page 173 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Tangerine Farms Improvement District Debt Service Year Ended June 30, 2024 Revenues Contributions Expenditures Current: General government Debt service: Principal retirement Interest and fiscal charges Budgeted Amounts Original Final Actual Variance - Positive (Negative) $ 2,020,059 $ 2,020,059 $ 1,535,663 $ (484,396) 38,000 2,234,000 61,819 38,000 20,836 2,234,000 1,526,000 61,819 73,911 17,164 708,000 (12,092) Total expenditures 2,333,819 2,333,819 1,620,747 713,072 Excess (deficiency) of revenues over expenditures (313,760) (313,760) (85,084) 228,676 Changes in fund balances (313,760) (313,760) (85,084) 228,676 Fund Balances, Beginning 586,465 586,465 Fund Balances, Ending $ (313,760) $ (313,760) $ 501,381 $ 815,141 Marana Town Council ReguW*leeting Agenda Packet March 4, 2025 Page 174 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Transportation Capital Fund Year Ended June 30, 2024 Revenues Sales taxes Investment income Total revenues Budgeted Amounts Original Final Actual Variance - Positive (Negative) $ 4,150,000 $ 4,150,000 $ 15,524,326 $ 11,374,326 50,000 50,000 609,938 559,938 4,200,000 4,200,000 16,134,264 11,934,264 Expenditures Current: General government 1,060,000 1,962,588 895,165 1,067,423 Highways and streets - - Capital outlay 27,733,914 26,831,326 4,204,426 22,626,900 Total expenditures 28,793,914 28,793,914 5,099,591 23,694,323 Excess (deficiency) of revenues over expenditures (24,593,914) (24,593,914) 11,034,673 35,628,587 Other Financing Sources (Uses) Transfers in 100,000 100,000 (100,000) Transfers out (860,419) (860,419) (861,116) (697) Total other financing sources (uses) (760,419) (760,419) (861,116) (100,697) Changes in fund balances (25,354,333) (25,354,333) 10,173,557 35,527,890 Fund Balances, Beginning 29,437,119 29,437,119 Fund Balances, Ending $ (25,354,333) $ (25,354,333) $ 39,610,676 $ 64,965,009 Marana Town Council ReguWgt/leeting Agenda Packet March 4, 2025 Page 175 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - Sales Tax Capital Projects Fund Year Ended June 30, 2024 Budgeted Amounts Original Final Actual Variance - Positive (Negative) Revenues Sales taxes $ 6,561,367 $ 6,561,367 $ 7,686,261 $ 1,124,894 Contributions 12,660 12,660 Investment income 742,123 742,123 Total revenues 6,561,367 6,561,367 8,441,044 1,879,677 Expenditures Capital outlay 60,670,697 60,670,697 27,965,556 32,705,141 Debt service: Bond issuance costs 2,500,000 2,500,000 559,984 1,940,016 Total expenditures 63,170,697 63,170,697 28,525,540 34,645,157 Excess (deficiency) of revenues over expenditures (56,609,330) (56,609,330) (20,084,496) 36,524,834 Other Financing Sources (Uses) Issuance of debt Premium on bonds issued Transfers out 53,000,000 53,000,000 49,500,000 (3,500,000) 2,213,133 2,213,133 (3,600,905) (3,600,905) Total other financing sources (uses) 53,000,000 53,000,000 48,112,228 (4,887,772) Changes in fund balances (3,609,330) (3,609,330) 28,027,732 31,637,062 Fund Balances, Beginning 7,970,274 7,970,274 Fund Balances, Ending $ (3,609,330) $ (3,609,330) $ 35,998,006 $ 39,607,336 Marana Town Council Regu meeting Agenda Packet March 4, 2025 Page 176 of 371 MARANA AZ Marana Town Council Regulo$leeting Agenda Packet March 4, 2025 Page 177 of 371 Financial Section Supplementary Information Combining and Individual Fund Financial Statements and Schedules Marana Town Council Regutfa91eeting Agenda Packet March 4, 2025 Page 178 of 371 MARANA AZ Marana Town Council Regu1a1&eeting Agenda Packet March 4, 2025 Page 179 of 371 Town of Marana, Arizona Combining Balance Sheet - All Nonmajor Governmental Funds - By Fund Type June 30, 2024 Total Non major Special Capital Debt Governmental Revenue Projects Service Funds Assets Cash and cash equivalents $ 6,519,034 $ 43,943,414 Property taxes receivable 1,216 Accounts receivable 816 97,699 Interest receivable 106,174 Due from other governments 573,634 147,282 Prepaid items 885 - Restricted cash and investments $ 50,462,448 10,818 12,034 98,515 4 106,178 720,916 885 9,933,770 9,933,770 Total assets $ 7,094,369 $ 44,295,785 $ 9,944,592 $ 61,334,746 Liabilities Accounts payable $ 89,454 $ 839,137 $ - $ 928,591 Retainage payable 280,462 - 280,462 Accrued payroll and employee benefits 74,334 - - 74,334 Due to other government 306 - - 306 Due to other funds 4,950 858,636 - 863,586 Deposits held for others 174,834 - 174,834 Total liabilities 169,044 Deferred Inflows of Resources Unavailable revenue 232,138 Total deferred inflows of resources 232,138 2,153,069 - 2,322,113 51,873 - 284,011 51,873 - 284,011 Fund Balances (Deficits) Fund balances: Nonspendable 885 - - 885 Restricted 6,692,302 40,647,116 9,944,592 57,284,010 Committed 2,444,959 - 2,444,959 Unassigned (1,001,232) - (1,001,232) Total fund balances Total liabilities, deferred inflows of resources and and fund balances 6,693,187 42,090,843 9,944,592 58,728,622 $ 7,094,369 $ 44,295,785 $ 9,944,592 $ 61,334,746 Marana Town Council Regu lineeting Agenda Packet March 4, 2025 Page 180 of 371 Town of Marana, Arizona Combining Statement of Revenues, Expenditures and Changes in Fund Balances All Nonmajor Governmental Funds - by Fund Type Year Ended June 30, 2024 Total Nonmajor Special Capital Debt Governmental Revenue Projects Service Funds Revenues Sales tax $ 1,732,071 $ 522,345 $ $ 2,254,416 Property tax - 261,044 2,177,140 2,438,184 Intergovernmental 1,755,781 11,035,117 - 12,790,898 Licenses, fees and permits - 6,468,633 6,468,633 Fines, forfeitures and penalties 51,523 - 51,523 Charges for services 20,423 - 20,423 Contributions - 342,435 342,435 Investment income 25,234 874,420 300,248 1,199,902 Miscellaneous 2,254 - 2,254 Total revenues Expenditures Current: General government Public safety Highways and streets Economic and community development Culture and recreation Capital outlay Debt service: Principal retirement Interest and fiscal charges Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Issuance of debt Premium on bonds issued Payment to bond refunding escrow agent Transfers in Transfers out Total other financing sources (uses) Change in fund balances Fund Balances, Beginning Change within financial reporting entity (nonmajor to major fund) 3,587,286 19,161,559 838,277 1,605,257 627,977 19,175 108,566 4,979 57,204 6,011,454 3,199,252 6,073,637 388,034 13,087,922 2,819,823 25,568,668 5,329,000 3,223,718 63,002 843,256 1,605,257 57,204 627,977 19,175 6,120,020 5,329,000 3,223,718 63,002 8,615,720 17,888, 609 (5,795,897) 7,680,059 5,265,000 5,265,000 265,279 265,279 (19,565,000) (19,565,000) 21,179 246,248 22,627,851 22,895,278 (1,464,483) - (1,464,483) 21,179 (1,218,235) 409,213 11,869,687 6,283,974 38,191,430 8,593,130 7,396,074 2,797,233 15,076,133 7,147,359 51,622,763 (7,970,274) (7,970,274) Fund Balances, Ending $ 6,693,187 $ 42,090,843 $ 9,944,592 $ 58,728,622 Marana Town Council Regu meeting Agenda Packet March 4, 2025 Page 181 of 371 Nonmajor Special Revenue Funds Community Development Block Grant Fund (CDBG) - This fund accounts for the CDBG program which provides resources to address community development needs Affordable Housing Fund - This revolving fund accounts for resources utilized on affordable housing projects and programs. Bed Tax Fund - This fund accounts for the collection of the discriminatory portion of bed tax revenues which funds economic development and tourism initiatives. Judicial Collection Enhancement Fund - This fund accounts for resources required to improve, maintain and enhance the ability to collect and manage monies assessed or received by the courts including restitution, child support, fines and civil penalties; and to improve court automation projects likely to improve case processing or the administration of justice. Fill -the -Gap Fund - This fund accounts for local Fill -the -Gap resources which shall be used to improve, maintain and enhance the ability to collect and manage monies assessed or received by the courts, to improve court automation and to improve case processing or the administration of justice. Local Technology Fund - This fund accounts for resources required to fund local or collaborative technology improvement projects and programs. Other Special Revenue Fund - This fund includes all other grant related programs and projects. Marana Town Council Regu11aI$leeting Agenda Packet March 4, 2025 Page 182 of 371 MARANA AZ Marana Town Council Regu1a14'1eeting Agenda Packet March 4, 2025 Page 183 of 371 Town of Marana, Arizona Combining Balance Sheet - Nonmajor Special Revenue Funds June 30, 2024 Community Development Affordable Block Grant Housing Bed Tax Judicial Collection Local Other Special Enhancement Fill -the -Gap Technology Revenue Fund Totals Assets Cash and cash equivalents $ $ 126,533 $ 4,364,993 $ 136,319 $ 113,133 $ 470,233 $ 1,307,823 $ 6,519,034 Accounts receivable - - 816 - 816 Due from governments 14,450 - 196,889 - 362,295 573,634 Prepaid - - - 885 885 Total assets $ 14,450 $ 126,533 $ 4,561,882 $ 136,319 $ 113,949 $ 470,233 $ 1,671,003 $ 7,094,369 Liabilities Accounts payable $ 9,500 $ - $ 38,216 $ $ - $ 2,178 $ 39,560 $ 89,454 Accrued payroll and employee benefits - 6,356 - 67,978 74,334 Due to other government - 70 - 236 306 Due to other funds 4,950 - - 4,950 Total liabilities 14,450 - 44,642 - 2,178 107,774 169,044 Deferred Inflows of Resources Unavailable revenue Total deferred inflows of resources 232,138 232,138 232,138 232,138 Fund Balances (Deficits) Nonspendable - - - 885 885 Restricted 126,533 4,517,240 136,319 113,949 468,055 1,330,206 6,692,302 Total fund balances 126,533 Total liabilities, deferred inflows of resources and fund balances 4,517,240 136,319 113,949 468,055 1,331,091 6,693,187 $ 14,450 $ 126,533 $ 4,561,882 $ 136,319 $ 113,949 $ 470,233 $ 1,671,003 $ 7,094,369 Marana Town Council Re136r Meeting Agenda Packet Page 184 of 371 March 4, 2025 Town of Marana, Arizona Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds Year Ended June 30, 2024 Revenues Sales taxes Intergovernmental Fines, forfeitures and penalties Charges for services Investment income Miscellaneous Total revenues Community Development Affordable Block Grant Housing 72,238 Bed Tax Judicial Collection Local Other Special Enhancement Fill -the -Gap Technology Revenue Fund Totals $ - $ 1,732,071 $ - $ - $ $ - $ 1,732,071 - - - 1,683, 543 1,755,781 - 5,594 2,712 32,417 10,800 51,523 20,423 - - - 20,423 - - - 25,234 25,234 - - - 2,254 2,254 72,238 20,423 1,732,071 5,594 2,712 32,417 1,721, 831 3,587,286 Expenditures Current: General government - - 808,908 - - 25,680 3,689 838,277 Public safety - - - - - 1,605,257 1,605,257 Economic and community development 72,238 - 522,864 - - 32,875 627,977 Culture and recreation - - - - 19,175 19,175 Capital outlay - - - - 108,566 108,566 Total expenditures 72,238 Excess (deficiency) of revenues over expenses Other Financing Sources (Uses) Transfers in Total other financing sources (uses) Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 1,331,772 25,680 1,769,562 3,199,252 20,423 400,299 5,594 2,712 6,737 (47,731) 388,034 21,179 21,179 - - - 21,179 21,179 20,423 400,299 5,594 2,712 6,737 (26,552) 409,213 106,110 4,116,941 130,725 111,237 461,318 1,357,643 6,283,974 $ 126,533 $ 4,517,240 $ 136,319 $ 113,949 $ 468,055 $ 1,331,091 $ 6,693,187 Marana Town Council Re$36r Meeting Agenda Packet Page 185 of 371 March 4, 2025 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Community Development Block Grant Fund Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Intergovernmental $ 260,000 $ 260,000 $ 72,238 $ (187,762) Total revenues 260,000 260,000 72,238 (187,762) Expenditures Current: Economic and community development 260,000 260,000 72,238 187,762 Total expenditures 260,000 260,000 72,238 187,762 Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending Marana Town Council RegulGai�vleeting Agenda Packet March 4, 2025 Page 186 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Affordable Housing Revolving Fund Year Ended June 30, 2024 Revenues Charges for services Total revenues Expenditures Current: Economic and community development Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 2,000 $ 2,000 $ 20,423 $ 18,423 2,000 2,000 20,423 18,423 105,000 105,000 105,000 Total expenditures 105,000 105,000 105,000 Change in fund balances (103,000) (103,000) 20,423 123,423 Fund Balances (Deficits), Beginning 106,110 (106,110) Fund Balances (Deficits), Ending $ (103,000) $ (103,000) $ 126,533 $ 17,313 Marana Town Council RegulGaileeting Agenda Packet March 4, 2025 Page 187 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Bed Tax Fund Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Sales taxes $ 1,450,000 $ 1,450,000 $ 1,732,071 $ 282,071 Total revenues 1,450,000 1,450,000 1,732,071 282,071 Expenditures Current: General government 1,395,772 1,340,772 808,908 531,864 Economic and community development 554,228 609,228 522,864 86,364 Total expenditures 1,950,000 1,950,000 1,331,772 618,228 Change in fund balances (500,000) (500,000) 400,299 900,299 Fund Balances (Deficits), Beginning 4,116,941 4,116,941 Fund Balances (Deficits), Ending $ (500,000) $ (500,000) $ 4,517,240 $ 5,017,240 Marana Town Council RegulGaAleeting Agenda Packet March 4, 2025 Page 188 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Judicial Collection Enhancement Fund Year Ended June 30, 2024 Revenues Fines, forfeitures and penalties Total revenues Expenditures Current: General government Total expenditures Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 8,000 $ 8,000 $ 5,594 $ (2,406) 8,000 8,000 5,594 (2,406) 131,805 131,805 131,805 131,805 131,805 131,805 (123,805) (123,805) 5,594 129,399 130,725 130,725 $ (123,805) $ (123,805) $ 136,319 $ 260,124 Marana Town Council Reguinleeting Agenda Packet March 4, 2025 Page 189 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Fill -the -Gap Fund Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Fines, forfeitures and penalties $ 4,500 $ 4,500 $ 2,712 $ (1,788) Total revenues 4,500 4,500 2,712 (1,788) Expenditures Current: General government 34,500 34,500 34,500 Total expenditures 34,500 34,500 34,500 Change in fund balances (30,000) (30,000) 2,712 32,712 Fund Balances (Deficits), Beginning 111,237 111,237 Fund Balances (Deficits), Ending $ (30,000) $ (30,000) $ 113,949 $ 143,949 Marana Town Council ReguilaTheeting Agenda Packet March 4, 2025 Page 190 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Local Technology Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Fines, forfeitures and penalties $ 50,000 $ 50,000 $ 32,417 $ (17,583) Total revenues 50,000 50,000 32,417 (17,583) Expenditures Current: General government 78,000 78,000 25,680 52,320 Total expenditures 78,000 78,000 25,680 52,320 Change in fund balances (28,000) (28,000) 6,737 34,737 Fund Balances (Deficits), Beginning 461,318 461,318 Fund Balances (Deficits), Ending $ (28,000) $ (28,000) $ 468,055 $ 496,055 Marana Town Council Reguileeting Agenda Packet March 4, 2025 Page 191 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Special Revenue Funds Other Special Revenue Fund Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Intergovernmental $ 3,062,149 $ 3,062,149 $ 1,683,543 $ (1,378,606) Fines, forfeitures and penalties 11,600 11,600 10,800 (800) Investment income 2,500 2,500 25,234 22,734 Miscellaneous 10,000 10,000 2,254 (7,746) Total revenues 3,086,249 3,086,249 1,721,831 (1,364,418) Expenditures Current: General government 2,390,000 711,449 3,689 707,760 Public safety 1,334,636 2,602,062 1,605,257 996,805 Economic and community development 32,875 (32,875) Culture and recreation 174,574 19,175 155,399 Capital outlay 236,551 108,566 127,985 Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers in Total other financing sources (uses) 3,724,636 3,724,636 1,769,562 1,955,074 (638,387) (638,387) (47,731) (3,319,492) 100,000 100,000 100,000 100,000 21,179 78,821 21,179 78,821 Change in fund balances (538,387) (538,387) (26,552) 511,835 Fund Balances (Deficits), Beginning 1,357,643 1,357,643 Fund Balances (Deficits), Ending $ (538,387) $ (538,387) $ 1,331,091 $ 1,869,478 Marana Town Council Reguint/leeting Agenda Packet March 4, 2025 Page 192 of 371 MARANA AZ Marana Town Council Regut2Veeting Agenda Packet March 4, 2025 Page 193 of 371 Nonmajor Capital Projects Fund Capital Projects Funds are created to account for the purchase or construction of major capital facilities which are not financed by the general, enterprise or special revenue funds. Northwest (Benefit Area) Transportation Impact Fees - This fund accounts for the financing and construction of transportation projects that are defined within the northwest benefit area. Northeast (Benefit Area) Transportation Impact Fees - This fund accounts for the financing and construction of transportation projects that are defined within the northeast benefit area. South (Benefit Area) Transportation Impact Fees - This fund accounts for the financing and construction of transportation projects that are defined within the south benefit area. Park Impact Fees Fund - This fund accounts for park impact fees collected by the Town and utilized for authorized capital improvements. PAG/RTA Capital Fund - This fund accounts for proceeds from Pima Association of Governments and Regional Transportation Authority which are used for road improvement projects. Downtown Reinvestment Fund - This fund accounts for sales tax proceeds which are used for authorized capital improvements in the Downtown area. Other Capital Projects Fund - Includes all other capital related funding and projects. Gladden Farms Capital Fund - This fund accounts for the proceeds from the sale of general obligation bonds which are used for authorized capital improvements. Saguaro Springs Capital Fund - This fund accounts for the financing and construction of authorized capital improvements. Marana Town Council Regu1151eeting Agenda Packet March 4, 2025 Page 194 of 371 MARANA AZ Marana Town Council Regu161eeting Agenda Packet March 4, 2025 Page 195 of 371 Town of Marana, Arizona Combining Balance Sheet - Nonmajor Capital Projects Funds June 30, 2024 Formerly Nonmajor Fund Sales Tax Northwest Northeast South Park Capital Other Gladden Saguaro Transportation Transportation Transportation Impact PAG/RTA Downtown Projects Capital Farms Springs Impact Fees Impact Fees Impact Fees Fees Capital Reinvestment Fund Projects Capital Capital Totals Assets Cash and cash equivalents $ 1,782,069 $ - $ 16,019,637 $ 8,310,550 $ - $ 2,367,432 $ - $ 13,749,612 $ 1,249,714 $ 464,400 $ 43,943,414 Property taxes receivable - 820 396 1,216 Accounts receivable - - - 97,699 - 97,699 Interest receivable 100,847 - - 5,327 106,174 Due from other governments 69,755 77,527 147,282 Total assets $ 1,782,069 $ - $ 16,120,484 $ 8,310,550 $ 69,755 $ 2,444,959 $ - $ 13,852,638 $ 1,250,534 $ 464,796 $ 44,295,785 Liabilities Accounts payable $ 41,758 $ 9,534 $ 2,786 $ 718,679 $ - $ $ - $ 66,212 $ 168 $ $ 839,137 Retainage payable - 228,341 - 52,121 - 280,462 Due to other funds 788,881 - 69,755 - 858,636 Deposits held for others 150,944 - 23,890 174,834 Total liabilities 41,758 949,359 2,786 947,020 69,755 142,223 168 2,153,069 Deferred Inflows of Resources Unavailable revenue - - 51,873 - 51,873 Total deferred inflows of resources - - 51,873 - 51,873 Fund Balances (Deficits) Restricted 1,740,311 16,117,698 7,363,530 13,710,415 1,250,366 464,796 40,647,116 Committed - - 2,444,959 - 2,444,959 Unassigned (949,359) (51,873) (1,001,232) Total fund balances (deficits) 1,740,311 (949,359) 16,117,698 7,363,530 (51,873) 2,444,959 13,710,415 1,250,366 464,796 42,090,843 Total liabilities, deferred inflows of resources and fund balances (deficits) $ 1,782,069 $ - $ 16,120,484 $ 8,310,550 $ 69,755 $ 2,444,959 $ - $ 13,852,638 $ 1,250,534 $ 464,796 $ 44,295,785 Marana Town Council ReNIZr Meeting Agenda Packet Page 196 of 371 March 4, 2025 Town of Marana, Arizona Combining Statement of Revenues, Expenses and Changes in Fund Balances - Nonmajor Capital Project Funds Year Ended June 30, 2024 Formerly Nonmajor Fund Sales Tax Northwest Northeast South Park Capital Other Gladden Saguaro Transportation Transportation Transportation Impact PAG/RTA Downtown Projects Capital Farms Springs Impact Fees Impact Fees Impact Fees Fees Capital Reinvestment Fund Projects Capital Capital Totals Revenues Sales tax $ $ $ - $ - $ - $ 522,345 $ $ $ - $ - $ 522,345 Property tax - - 163,100 97,944 261,044 Intergovernmental - - 365,117 10,670,000 11,035,117 Licenses, fees and permits 402,222 539,522 2,584,140 2,524,518 418,231 6,468,633 Investment income 10,903 - 398,837 153,005 311,675 874,420 Total revenues 413,125 539,522 2,982,977 2,677,523 365,117 522,345 11,399,906 163,100 97,944 19,161,559 Expenditures Current: General government - 3,486 1,493 4,979 Highways and streets 57,204 - 57,204 Capital outlay 57,773 - 260,467 2,623,112 416,990 2,653,112 6,011,454 Total expenditures 57,773 57,204 260,467 2,623,112 416,990 2,653,112 3,486 1,493 6,073,637 Excess (deficiency) of revenues over expenditures 355,352 482,318 2,722,510 54,411 (51,873) 522,345 8,746,794 159,614 96,451 13,087,922 Other Financing Sources (Uses) Transfers in 94,590 147,292 1,351 3,015 246,248 Transfers out (696,688) (620,503) - (147,292) (1,464,483) Total other financing sources (uses) Change in fund balances (696,688) (525,913) 147,292 1,351 (144,277) (1,218,235) 355,352 (214,370) 2,196,597 201,703 (50,522) 522,345 Fund Balances (Deficits), Beginning 1,384,959 Change within financial reporting entity (nonmajor to major fund) (734,989) 13,921,101 7,161,827 8,602,517 159,614 96,451 11,869,687 (1,351) 1,922,614 7,970,274 5,107,898 1,090,752 368,345 38,191,430 (7,970,274) (7,970,274) Fund Balances (Deficits), Ending $ 1,740,311 $ (949,359) $ 16,117,698 $ 7,363,530 $ (51,873) $ 2,444,959 $ - $ 13,710,415 $ 1,250,366 $ 464,796 $ 42,090,843 Marana Town Council Re' lar Meeting Agenda Packet Page 197 of 371 March 4, 2025 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Northwest Transportation Impact Fees Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Licenses, fees and permits $ 288,767 $ 288,767 $ 402,222 $ 113,455 Investment income - - 10,903 10,903 Total revenues Expenditures Current: General government Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund Balances (Deficits), Beginning 288,767 288,767 413,125 124,358 100,000 1,291,472 100,000 1,291,472 1,391,472 1,391,472 (1,102,705) (1,102,705) 57,773 100,000 1,233,699 57,773 1,333,699 355,352 1,458,057 1,384,959 1,384,959 Fund Balances (Deficits), Ending $ (1,102,705) $ (1,102,705) $ 1,740,311 $ 2,843,016 Marana Town Council Regui %leeting Agenda Packet March 4, 2025 Page 198 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Northeast Transportation Impact Fees Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Licenses, fees and permits $ 132,210 $ 132,210 $ 539,522 $ 407,312 Total revenues 132,210 132,210 539,522 407,312 Expenditures Current: Highways and streets 77,238 77,238 57,204 20,034 Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers out Total other financing sources (uses) 77,238 77,238 57,204 20,034 54,972 54,972 482,318 427,346 (602,556) (602,556) (696,688) (94,132) (602,556) (602,556) (696,688) (94,132) Change in fund balances (547,584) (547,584) (214,370) 333,214 Fund Balances (Deficits), Beginning - - (734,989) (734,989) Fund Balances (Deficits), Ending $ (547,584) $ (547,584) $ (949,359) $ (401,775) Marana Town Council ReguiAleeting Agenda Packet March 4, 2025 Page 199 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds South Transportation Impact Fees Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Licenses, fees and permits $ 649,050 $ 649,050 $ 2,584,140 $ 1,935,090 Investment income - - 398,837 398,837 Total revenues 649,050 649,050 2,982,977 2,333,927 Expenditures Capital outlay 6,702,393 6,596,873 260,467 6,336,406 Total expenditures 6,702,393 6,596,873 260,467 6,336,406 Excess (deficiency) of revenues over expenditures (6,053,343) (5,947,823) 2,722,510 8,670,333 Other Financing Sources (uses) Transfers in - - 94,590 94,590 Transfers out (620,975) (620,975) (620,503) 472 Total other financing sources (uses) (620,975) (620,975) (525,913) 95,062 Change in fund balances (6,674,318) (6,568,798) 2,196,597 8,765,395 Fund Balances (Deficits), Beginning - - 13,921,101 13,921,101 Fund Balances (Deficits), Ending $ (6,674,318) $ (6,568,798) $ 16,117,698 $ 22,686,496 Marana Town Council Regu lAeeting Agenda Packet March 4, 2025 Page 200 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Park Impact Fees Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Licenses, fees and permits $ 475,657 $ 475,657 $ 2,524,518 $ 2,048,861 Investment income - - 153,005 153,005 Total revenues 475,657 475,657 2,677,523 2,201,866 Expenditures Capital outlay 5,188,573 5,188,573 2,623,112 2,565,461 Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (uses) Transfers in Total other financing sources (uses) Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 5,188,573 5,188,573 2,623,112 2,565,461 (4,712,916) (4,712,916) 54,411 4,767,327 (4,712,916) (4,712,916) 147,292 147,292 147,292 147,292 201,703 4,914,619 7,161,827 7,161,827 $ (4,712,916) $ (4,712,916) $ 7,363,530 $ 12,076,446 Marana Town Council Reguileeting Agenda Packet March 4, 2025 Page 201 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds PAG/RTA Capital Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Intergovernmental $ 23,204,153 $ 23,204,153 $ 365,117 $ (22,839,036) Total revenues Expenditures Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (uses) Transfers in Total other financing sources (uses) Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 23,204,153 23,204,153 23,204,153 23,279,153 23,204,153 23,279,153 365,117 (22,839,036) 416,990 22,862,163 416,990 22,862,163 (75,000) (51,873) 23,127 1,351 1,351 - - 1,351 1,351 - (75,000) (50,522) 24,478 - - (1,351) (1,351) - $ (75,000) $ (51,873) $ 23,127 Marana Town Council ReguiWt/leeting Agenda Packet March 4, 2025 Page 202 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Downtown Reinvestment Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Sales tax $ 456,500 $ 456,500 $ 522,345 $ 65,845 Total revenues Expenditures Current: Economic and community development 456,500 456,500 522,345 65,845 425,000 425,000 425,000 Total expenditures 425,000 425,000 425,000 Excess (deficiency) of revenues over expenditures Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 31,500 31,500 522,345 490,845 1,922,614 (1,922,614) $ 31,500 $ 31,500 $ 2,444,959 $ (1,431,769) Marana Town Council Regui 4leeting Agenda Packet March 4, 2025 Page 203 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Other Capital Projects Year Ended June 30, 2024 Revenues Intergovernmental Licenses, fees and permits Investment income Total revenues Expenditures Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers in Transfers out Total other financing sources (uses) Changes in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending Budgeted Amounts Original Final $ 23,628,438 250,000 23,878,438 25,144,227 25,144,227 (1,265,789) (1,265,789) $ 23,628,438 250,000 23,878,438 25,024,186 25,024,186 (1,145,748) (1,145,748) Actual Amounts $ 10,670,000 418,231 311,675 11,399,906 2,653,112 2,653,112 8,746,794 3,015 (147,292) (144,277) 8,602,517 5,107, 898 Variance With Final Budget - Positive (Negative) $ (12,958,438) 168,231 311,675 (12,478,532) 22,371,074 22,371,074 9,892,542 3,015 (147,292) (144,277) 9,748,265 5,107,898 $ (1,265,789) $ (1,145,748) $ 13,710,415 $ 14,856,163 Marana Town Council Reguileeting Agenda Packet March 4, 2025 Page 204 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Gladden Farms Community Facilities District Capital Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Property tax $ 162,676 $ 162,676 $ 163,100 $ 424 Total revenues Expenditures Current: General government Debt service: Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 162,676 162,676 163,100 424 1,177,250 1,177,250 3,486 1,173,764 4,000 4,000 4,000 1,181,250 1,181,250 3,486 1,177,764 (1,018,574) (1,018,574) 159,614 1,178,188 (1,018,574) (1,018,574) 159,614 1,178,188 1,090,752 1,090,752 $ (1,018,574) $ (1,018,574) $ 1,250,366 $ 2,268,940 Marana Town Council ReguiHt/leeting Agenda Packet March 4, 2025 Page 205 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget to Actual Nonmajor Capital Projects Funds Saguaro Springs Community Facilities District Capital Year Ended June 30, 2024 Variance With Final Budget - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Property tax $ 97,949 $ 97,949 $ 97,944 $ (5) Total revenues Expenditures Current: General government Capital outlay Debt service: Interest and fiscal charges 97,949 97,949 97,944 (5) 462,500 462,500 1,493 461,007 2,000 2,000 2,000 Total expenditures 464,500 464,500 1,493 463,007 Excess (deficiency) of revenues over expenditures (366,551) (366,551) 96,451 463,002 Change in fund balances (366,551) (366,551) 96,451 463,002 Fund Balances (Deficits), Beginning - - 368,345 368,345 Fund Balances (Deficits), Ending $ (366,551) $ (366,551) $ 464,796 $ 831,347 Marana Town Council Regui 7Vleeting Agenda Packet March 4, 2025 Page 206 of 371 MARANA AZ Marana Town Council Regu1a$leeting Agenda Packet March 4, 2025 Page 207 of 371 Nonmajor Debt Service Funds Debt Service Funds are created to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 2013 Bond Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the series 2013 revenue bonds. The Town has pledged Town sales tax revenue and state shared revenues to make the required payments for this series. 2014 Bond Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the series 2014 revenue bonds. The Town has pledged Town sales tax revenue and state shared revenues to make the required payments for this series. 2017 Bond Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the series 2017 revenue bonds. The Town has pledged Town sales tax revenue and state shared revenues to make the required payments for this series. 2024 Bond Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the series 2024 revenue bonds. The Town has pledged Town sales tax revenue and state shared revenues to make the required payments for this series. Gladden Farms Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the Gladden Farms general obligation bonds. Saguaro Springs Debt Service Fund - This fund accounts for the accumulation of resources and payment of principal and interest on the Saguaro Springs general obligation bonds. Marana Town Council Regutia391eeting Agenda Packet March 4, 2025 Page 208 of 371 MARANA AZ Marana Town Council Regui&leeting Agenda Packet March 4, 2025 Page 209 of 371 Town of Marana, Arizona Combining Balance Sheet - Nonmajor Debt Service Funds June 30, 2024 Assets Cash and cash equivalents Property taxes receivable Interest receivable Restricted cash and investments Gladden Saguaro 2013 Bond 2014 Bond 2017 Bond 2024 Bond Farms Springs Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Totals $ $ - $ - $ - $ $ - $ - - - - 7,519 3,299 10,818 4 - - - - 4 924 645,234 2,342,125 4,676,086 1,398,470 870,931 9,933,770 Total assets $ Liabilities Liabilities Fund Balances Restricted Total fund balances 928 $ 645,234 $ 2,342,125 $ 4,676,086 $ 1,405,989 $ 874,230 $ 9,944,592 928 645,234 2,342,125 4,676,086 1,405,989 874,230 9,944,592 928 645,234 2,342,125 4,676,086 1,405,989 874,230 9,944,592 Total liabilities and fund balances $ 928 $ 645,234 $ 2,342,125 $ 4,676,086 $ 1,405,989 $ 874,230 $ 9,944,592 Marana Town Council Re1411tr Meeting Agenda Packet Page 210 of 371 March 4, 2025 Town of Marana, Arizona Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Debt Service Funds Year Ended June 30, 2024 Gladden Saguaro 2013 Bond 2014 Bond 2017 Bond 2024 Bond Farms Springs Debt Service Debt Service Debt Service Debt Service Debt Service Debt Service Totals Revenues Property taxes $ $ Contributions Investment income 1,658 Total revenues 1,658 362 - $ 1,360,938 $ 816,202 $ 2,177,140 - 342,435 - 342,435 294,611 3,617 - 300,248 362 294,611 1,706,990 816,202 2,819,823 Expenditures Debt service: Principal retirement 2,015,000 609,000 1,955,000 - 475,000 275,000 5,329,000 Interest and fiscal charges 1,001,125 42,201 625,325 382,039 909,603 263,425 3,223,718 Bond issuance costs - 63,002 - - 63,002 Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Issuance of debt Premium on bonds issued Payment to bond refunding escrow agent Transfers in 3,016,125 651,201 2,580,325 445,041 1,384,603 538,425 8,615,720 (3,014,467) (650,839) (2,580,325) (150,430) 322,387 277,777 (5,795,897) 472,075 Total other financing sources (uses) 472,075 663,089 2,631,450 663,089 2,631,450 5,265,000 265,279 (19,565,000) 18,861,237 - - 5,265,000 - - 265,279 - - (19,565,000) - - 22,627,851 4,826,516 - - 8,593,130 Change in fund balances (2,542,392) 12,250 51,125 4,676,086 322,387 277,777 2,797,233 Fund Balances, Beginning 2,543,320 632,984 2,291,000 - 1,083,602 596,453 7,147,359 Fund Balances, Ending $ 928 $ 645,234 $ 2,342,125 $ 4,676,086 $ 1,405,989 $ 874,230 $ 9,944,592 Marana Town Council Re$42r Meeting Agenda Packet Page 211 of 371 March 4, 2025 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds 2013 Bond Debt Service Year Ended June 30, 2024 Revenues Investment income Total revenues Expenditures Debt service: Principal retirement Interest and fiscal charges Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ $ $ 1,658 $ 1,658 2,015,000 1,001,125 Total expenditures 3,016,125 Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Transfers in Total other financing sources (uses) 2,015,000 1,001,125 1,658 1,658 2,015,000 1,001,125 3,016,125 3,016,125 (3,016,125) (3,016,125) 3,065,750 3,065,750 3,065,750 3,065,750 (3,014,467) 1,658 472,075 2,593,675 472,075 2,593,675 Change in fund balances 49,625 49,625 (2,542,392) (2,592,017) Fund Balances (Deficits), Beginning - 2,543,320 2,543,320 Fund Balances (Deficits), Ending $ 49,625 $ 49,625 $ 928 $ (48,697) Marana Town Council ReguiVt/leeting Agenda Packet March 4, 2025 Page 212 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds 2014 Bond Debt Service Year Ended June 30, 2024 Revenues Investment income Total revenues Expenditures Debt service: Principal retirement Interest and fiscal charges Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ $ $ 362 $ 362 609,000 42,201 Total expenditures 651,201 Excess (deficiency) of revenues over expenditures 362 362 609,000 609,000 42,201 42,201 651,201 651,201 (651,201) (651,201) (650,839) 362 Other Financing Sources (Uses) Transfers in 663,436 663,436 663,089 347 Total other financing sources (uses) 663,436 663,436 663,089 347 Change in fund balances 12,235 12,235 12,250 15 Fund Balances (Deficits), Beginning - 632,984 632,984 Fund Balances (Deficits), Ending $ 12,235 $ 12,235 $ 645,234 $ 632,999 Marana Town Council Regulia44leeting Agenda Packet March 4, 2025 Page 213 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds 2017 Bond Debt Service Year Ended June 30, 2024 Expenditures Debt service: Principal retirement Interest and fiscal charges Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 1,955,000 $ 1,955,000 $ 1,955,000 $ 625,125 625,325 625,325 Total expenditures 2,580,125 Excess (deficiency) of revenues over expenditures (2,580,125) Other Financing Sources (Uses) Transfers in Total other financing sources (uses) Change in fund balances Fund Balances (Deficits), Beginning Fund Balances (Deficits), Ending 2,580,325 2,580,325 (2,580,325) (2,580,325) 2,631,250 2,631,250 2,631,450 (200) 2,631,250 2,631,250 2,631,450 (200) 51,125 50,925 51,125 200 2,291,000 2,291,000 $ 51,125 $ 50,925 $ 2,342,125 $ 2,291,200 Marana Town Council Reguileeting Agenda Packet March 4, 2025 Page 214 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds 2024 Bond Debt Service Year Ended June 30, 2024 Revenues Investment income Total revenues Expenditures Debt service: Interest and fiscal charges Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures Other Financing Sources (Uses) Issuance of debt Premium on bonds issued Payment to bond refunding escrow agent Transfers in Total other financing sources (uses) Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ $ $ 294,611 294,611 294,611 294,611 382,039 382,039 63,002 63,002 445,041 445,041 (445,041) (150,430) 294,611 5,265,000 265,279 (19,565,000) 18,861,237 (5,265,000) (265,279) 19,565,000 (18,861,237) 4,826,516 (4,826,516) Change in fund balances (445,041) 4,676,086 5,121,127 Fund Balances (Deficits), Beginning - - Fund Balances (Deficits), Ending $ $ (445,041) $ 4,676,086 $ 5,121,127 Marana Town Council Reguifft/leeting Agenda Packet March 4, 2025 Page 215 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds Gladden Farms Debt Service Year Ended June 30, 2024 Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Property taxes $ 1,355,630 $ 1,355,630 $ 1,360,938 $ 5,308 Contributions 187,000 187,000 342,435 155,435 Investment income - 3,617 3,617 Total revenues Expenditures Debt service: Principal retirement Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures 1,542,630 1,542,630 475,000 1,706,990 164,360 475,000 475,000 911,034 911,034 1,386,034 1,386,034 156,596 156,596 909,603 1,431 1,384,603 1,431 322,387 165,791 Change in fund balances 156,596 156,596 322,387 165,791 Fund Balances (Deficits), Beginning 1,083,602 1,083,602 Fund Balances (Deficits), Ending $ 156,596 $ 156,596 $ 1,405,989 $ 1,249,393 Marana Town Council Regui 7Vleeting Agenda Packet March 4, 2025 Page 216 of 371 Town of Marana, Arizona Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Nonmajor Debt Service Funds Saguaro Springs Debt Service Year Ended June 30, 2024 Variance - Budgeted Amounts Actual Positive Original Final Amounts (Negative) Revenues Property taxes $ 819,239 $ 819,239 $ 816,202 $ (3,037) Total revenues Expenditures Capital outlay Debt service: Principal retirement Interest and fiscal charges Bond issuance costs Total expenditures Excess (deficiency) of revenues over expenditures 819,239 819,239 4,500,000 275,000 264,650 350,000 4,500,000 275,000 264,650 350,000 5,389,650 5,389,650 (4,570,411) (4,570,411) 816,202 (3,037) 275,000 263,425 4,500,000 1,225 350,000 538,425 4,851,225 277,777 4,848,188 Other Financing Sources (Uses) Issuance of debt 4,850,000 4,850,000 4,850,000 Change in fund balances 279,589 279,589 277,777 (1,812) Fund Balances (Deficits), Beginning - - 596,453 596,453 Fund Balances (Deficits), Ending $ 279,589 $ 279,589 $ 874,230 $ 594,641 Marana Town Council Reguileeting Agenda Packet March 4, 2025 Page 217 of 371 Town of Marana, Arizona Statistical Section June 30, 2024 Statistical Section Financial presentations included in the Statistical Section provide data and information on the financial, physical and economic characteristics of the Town of Marana. The following schedules cover multiple fiscal years and provide users with a broader and more complete understanding of the Town and its financial affairs and economic condition. They also present detailed information as a context for understanding this year's financial statements, note disclosures and required supplementary information. Contents Schedule Page Financial Trends These schedules contain trend information to help the reader understand how the Town's financial performance and well-being have changed over time: Net Position by Component - Last Ten Fiscal Years 1 151 Changes in Net Position - Last Ten Fiscal Years 2 152-153 Fund Balances of Governmental Funds - Last Ten Fiscal Years 3 154 Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 4 155-156 Revenue Capacity These schedules contain information to help the reader assess the Town's most significant local revenue sources, property tax and sales and uses taxes: Governmental Activities Tax Revenues by Source - Last Ten Fiscal Years 5 157 Assessed Value, Estimated Actual Value and Assessment Ratios of Taxable Property - Last Ten Fiscal Years 6 158 Property Tax Rates - Direct and Overlapping Governments - Last Ten Fiscal Years 7 159 Principal Property Taxpayers - Current Year and Nine Years Ago 8 160 Property Tax Levies and Collections - Last Ten Fiscal Years 9 161 Tangerine Farms Road Improvement District All Active Assessments 10 162-176 Sales Tax by Industry - Last Ten Fiscal Years 11 177 Excise Tax Collections - Last Ten Fiscal Years 12 178 Debt Capacity These schedules present information to help the reader assess the affordability of the Town's current levels of outstanding debt and the Town's ability to issue additional debt in the future: Ratios of Outstanding Debt by Type - Last Ten Fiscal Years 13 179 Ratios of General Bonded Debt Outstanding - Last Ten Fiscal Years 14 180 Direct and Overlapping Governmental Activities Debt 15 181 Legal Debt Margin Information 16 182 Pledged -Revenue Coverage - Last Ten Fiscal Years 17 183 Demographic and Economic Statistics These schedules offer economic and demographic indicators to help the reader understand the environment within which the Town's financial activities take place: Demographic and Economic Statistics - Last Ten Fiscal Years 18 184 Principal Employers - Current Year and Nine Years Ago 19 185 Principal Retail and Contracting Sales Taxpayers - Current Year and Nine Years Ago 20 186 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs: Full-time Equivalent City Government Employees by Function - Last Ten Fiscal Years 21 187 Single Family Residential Permits Issued - Last Ten Years 22 188 Capital Assets Statistics by Function 23 189 Marana Town Council Regu113491eeting Agenda Packet March 4, 2025 Page 218 of 371 MARANA AZ Marana Town Council Regui6&leeting Agenda Packet March 4, 2025 Page 219 of 371 Town of Marana, Arizona Schedule 1 Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting) (Amounts Expressed in Thousands) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 (as Restated) (as Restated) (as Restated) Governmental Activities Net investment in capital assets $ 190,297 $ 193,845 $ 210,137 $ 236,208 $ 243,685 $ 244,996 $ 243,692 $ 229,747 $ 227,109 $ 237,738 Restricted 36,418 43,127 31,163 17,242 19,985 21,837 21,675 34,402 44,738 57,212 Unrestricted (4,283) (6,492) 5,119 16,272 16,827 27,323 48,120 88,232 98,365 159,856 Total governmental activities net position 222,432 230,480 246,419 269,722 280,497 294,156 313,487 352,381 370,212 454,806 Business -Type Activities Net investment in capital assets 109,649 112,357 101,524 95,777 97,435 102,911 106,166 110,452 110,636 112,764 Restricted 365 365 365 365 366 770 1,128 818 812 2,846 Unrestricted 984 1,313 16,319 (4,285) (2,176) 2,332 7,673 15,360 37,360 38,214 Total business -type activities net position 110,998 114,035 118,208 91,857 95,625 106,013 114,967 126,630 148,808 153,824 Primary Government Net investment in capital assets 299,946 306,202 311,661 331,985 341,120 347,907 349,858 340,199 337,745 350,502 Restricted 36,783 43,492 31,528 17,607 20,351 22,607 22,803 35,220 45,550 60,058 Unrestricted (3,299) (5,179) 21,439 11,987 14,651 29,655 55,793 103,592 135,725 198,070 Total primary government net position $ 333,430 $ 344,515 $ 364,628 $ 361,579 $ 376,122 $ 400,169 $ 428,454 $ 479,011 $ 519,020 $ 608,630 Source: Statement of Net Position Marana Town Council Re' Iir Meeting Agenda Packet Page 220 of 371 March 4, 2025 Town of Marana, Arizona Schedule 2 Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) (Amounts Expressed in Thousands) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Expenses Governmental activities: General government $ 14,707 $ 17,531 $ 19,393 $ 18,492 $ 23,846 $ 21,040 $ 22,578 $ 28,539 $ 30,094 $ 27,945 Public safety 14,324 14,423 16,736 16,114 16,059 19,981 19,223 17,852 27,499 18,167 Highways and streets 18,522 22,659 40,172 27,893 21,629 25,004 25,729 25,481 25,897 26,385 Health and Welfare - - 278 236 453 442 461 489 420 437 Culture and recreation 4,433 3,422 6,006 5,147 5,294 6,122 5,861 6,950 8,397 8,896 Economic and community development 4,796 4,779 4,902 4,328 4,076 4,174 4,159 4,113 5,361 5,895 Interest on long-term debt 4,106 3,962 2,335 3,077 1,858 2,485 2,346 2,258 2,704 2,056 Total governmental activities expenses 60,888 66,776 89,822 75,287 73,215 79,248 80,357 85,682 100,372 89,781 Business -type activities: Charges for services: Airport 1,289 1,829 1,772 1,816 1,395 1,393 1,645 1,803 1,740 1,734 Wastewater 3,431 3,662 3,983 4,598 5,276 4,136 5,346 5,104 5,156 5,022 Water 4,150 4,405 5,368 5,979 6,178 6,750 7,796 9,752 10,751 11,164 Total business -type activities expenses 8,870 9,896 11,123 12,393 12,849 12,279 14,787 16,659 17,647 17,920 Total primary government expenses 69,758 76,672 100,945 87,680 86,064 91,527 95,144 102,341 118,019 107,701 Program Revenues Governmental activities: Charges for services: General government 4,490 4,787 4,909 5,073 4,819 5,247 5,651 5,580 6,995 7,281 Public safety - - - - 23 70 91 - 5,503 7,740 Highways and streets 69 47 34 - 459 901 Health and welfare - - - 96 88 86 83 80 78 Culture and recreation 305 265 287 324 317 197 179 277 333 389 Economic and community development 4,585 4,027 4,355 4,993 5,260 5,396 6,626 10,935 1,416 1,288 Operating grants and contributions 4,360 4,507 4,619 4,665 2,259 8,470 14,465 14,711 6,649 6,981 Capital grants and contributions 11,281 17,157 44,371 25,856 13,679 15,047 10,840 20,877 11,543 22,581 Total government activities program revenues 25,021 30,743 58,541 40,911 26,522 34,562 37,972 52,463 32,978 47,239 Business -type activities: Charges for services: Airport 239 247 251 294 329 373 420 436 327 294 Wastewater 933 1,016 1,065 1,502 1,626 1,873 2,365 2,839 2,993 3,478 Water 4,146 4,243 5,064 5,609 5,750 6,260 7,373 8,022 8,323 9,865 Operating grants and contributions - - - - - - - - 258 316 Capital grants and contributions 4,015 5,214 5,941 9,890 8,977 13,604 13,462 17,046 11,918 21,681 Total business -type activity program revenues 9,333 10,720 12,321 17,295 16,682 22,110 23,620 28,343 23,819 35,634 Total primary government program revenues 34,354 41,463 70,862 58,206 43,204 56,672 61,592 80,806 56,797 82,873 Net (expense) revenue governmental activities (35,867) (36,033) (31,281) (34,376) (46,693) (44,686) (42,385) (33,219) (67,394) (42,542) Business -type activities 463 824 1,198 4,902 3,833 9,831 8,833 11,684 6,172 17,714 Total primary government net expense $ (35,404) $ (35,209) $ (30,083) $ (29,474) $ (42,860) $ (34,855) $ (33,552) $ (21,535) $ (61,222) $ (24,828) Marana Town Council Re152r Meeting Agenda Packet Page 221 of 371 March 4, 2025 Town of Marana, Arizona Schedule 2 Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) (Amounts Expressed in Thousands) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Revenues and Other Changes in Net Position Governmental activities: General revenues: City sales taxes $ 28,059 $ 35,442 $ 37,500 $ 41,689 $ 41,680 $ 40,705 $ 42,847 $ 52,112 $ 69,267 $ 70,229 Property taxes 442 482 509 553 834 1,161 1,420 1,698 2,081 2,438 Franchise fees 401 447 488 507 513 549 585 608 607 558 State shared revenues 8,820 9,039 10,619 11,506 12,013 13,098 15,372 16,513 21,305 26,007 Investment income (loss) 149 173 238 663 1,954 1,965 484 (218) 6,778 13,822 Miscellaneous 813 676 744 885 1,163 1,001 1,002 1,033 735 763 Gain on sale of assets 116 - - - - - - - 31 - Transfers (404) (2,177) (2,878) 1,875 (688) (136) 5 367 (15,580) 13,319 Total governmental activities 38,396 44,082 47,220 57,678 57,469 58,343 61,715 72,113 85,224 127,136 Business -type activities: General revenues Investment income 9 16 43 187 77 57 4 9 278 497 Miscellaneous 19 19 54 30 21 364 123 370 116 123 Transfers 404 2,177 2,878 (1,875) 688 136 (5) (367) 15,580 (13,319) Total business -type activities 432 2,212 2,975 (1,658) 786 557 122 12 15,974 (12,699) Total primary government 38,828 46,294 50,195 56,020 58,255 58,900 61,837 72,125 101,198 114,437 Change in Net Position Governmental activities Business -type activities Total primary government Source: Statement of Activities 2,529 8,049 15,939 23,302 10,776 13,657 19,330 38,894 17,830 84,594 895 3,036 4,173 3,244 4,619 10,388 8,955 11,696 22,146 5,015 $ 3,424 $ 11,085 $ 20,112 $ 26,546 $ 15,395 $ 24,045 $ 28,285 $ 50,590 $ 39,976 $ 89,609 Marana Town Council Re' lar Meeting Agenda Packet Page 222 of 371 March 4, 2025 Town of Marana, Arizona Schedule 3 Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) (Amounts Expressed in Thousands) 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Fund Nonspendable $ 2,282 $ 2,418 $ 2,367 $ 4,853 $ 4,513 $ 4,103 $ 3,029 $ 5,237 $ 3,079 $ 2,237 Unassigned 22,309 20,425 22,640 24,735 32043 42,008 68,327 93,338 96161 127,661 Total general fund 24,591 22,843 25,007 29,588 36556 46,111 71,356 98,575 99,240 129,898 All Other Governmental Funds Nonspendable 3 1 261 1 4 13 6 3 399 Restricted 40,771 48,486 49,960 44,989 42,068 31,001 29,108 47,569 57,979 101,700 Committed - 14,862 13,970 20,802 31,014 41,691 Unassigned (863) (525) (1,908) (2,405) (562) (873) (968) (632) (736) (1,001) Total all other governmental funds 39,908 47,964 48,053 42,845 41507 44,994 42,123 67,745 88,260 142,789 Total fund balance of governmental funds $ 64,499 $ 70,807 $ 73,060 $ 72,433 $ 78,063 $ 91,105 $ 113,479 $ 166,320 $ 187,500 $ 272,687 Source: Governmental Fund Statements Marana Town Council Rej514r Meeting Agenda Packet Page 223 of 371 March 4, 2025 Town of Marana, Arizona Schedule 4 Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) (Amounts Expressed in Thousands) Fiscal Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Revenues Sales taxes $ 28,058 $ 35,442 $ 37,500 $ 41,689 $ 41,680 $ 40,705 $ 42,847 $ 52,112 $ 69,267 $ 70,229 Property taxes 447 489 521 572 834 1,161 1,420 1,698 2,081 2,438 Intergovernmental revenues 14,927 20,537 43,261 30,919 20,040 22,967 31,527 35,870 27,909 43,466 Licenses, fees and permits 7,048 6,243 7,078 8,617 10,034 9,092 10,749 20,949 13,886 16,969 Fines, forfeitures and penalties 889 750 728 750 637 591 496 428 419 462 Charges for services 692 500 563 684 718 535 541 989 836 833 Lease income 96 90 113 136 148 157 159 264 171 170 Special assessments 2,050 2,129 2,340 989 2,869 2,091 2,298 1,801 2,267 1,528 Contributions 583 1,216 214 87 49 65 66 1,231 293 363 Investment earnings 149 173 238 663 1,954 1,965 484 (218) 6,765 13,722 Miscellaneous 853 376 460 512 757 667 643 795 703 1,025 Total revenues 55,792 67,945 93,016 85,618 79,720 79,996 91,230 115,919 124,597 151,205 Expenditures General government 9,652 12,017 13,347 12,949 14,021 14,927 14,416 16,219 17,934 20,340 Public safety 13,886 14,068 14,477 14,774 15,502 18,352 16,967 17,848 26,614 23,403 Highways and streets 5,441 5,796 6,037 4,893 5,031 6,821 6,222 6,006 5,988 6,727 Health and welfare - - 365 229 290 284 350 318 418 416 Economic and community development 4,351 4,146 4,642 4,452 4,744 4,605 4,540 4,497 4,838 5,572 Culture and recreation 3,598 3,710 4,266 4,903 4,613 4,207 4,225 5,715 6,353 7,050 Capital outlay 9,885 11,840 34,275 40,960 24,478 11,094 17,097 10,649 21,554 42,560 Debt service: Principal 3,412 3,992 5,083 2,260 5,463 6,563 6,319 6,304 7,436 6,969 Interest 4,491 4,212 3,882 2,745 3,105 2,984 2,910 2,876 3,191 3,325 Other charges - 1,023 314 385 216 511 334 623 Total expenditures 54,716 59,781 87,397 88,165 77,561 70,222 73,262 70,943 94,660 116,985 Excess of revenues over (under) expenditures 1,076 8,164 5,619 (2,547) 2,159 9,774 17,968 44,976 29,937 34,220 Marana Town Council Re15I r Meeting Agenda Packet Page 224 of 371 March 4, 2025 Town of Marana, Arizona Schedule 4 Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified Accrual Basis of Accounting) (Amounts Expressed in Thousands) Other Financing Sources (Uses) Transfers in Transfers out Proceeds from sale of capital assets Capitalized interest Issuance of debt Premium on bonds issued Discount on bonds issued Payments to refunded bond escrow agent Fiscal Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 6,380 6,498 7,680 12,607 6,082 11,401 8,471 6,577 6,983 22,919 (6,955) (8,675) (10,558) (10,732) (6,770) (11,532) (8,467) (6,210) (22,563) (9,600) 321 45 46 226 135 132 - - 178 - - 42,065 3,845 3,195 4,155 6,800 6,220 54,765 4,089 88 69 115 698 158 2,478 - 414 - (46,865) (19,565) Total other financing sources (uses) (575) (1,856) (3,366) 1,921 3,471 3,268 4,406 7,865 (8,788) 50,997 Net change in fund balances $ 501 $ 6,308 $ 2,253 $ (626) $ 5,630 $ 13,042 $ 22,374 $ 52,841 $ 21,149 $ 85,217 Debt Service as a Percentage of Noncapital Expenditures Source: Governmental Fund Statements 18.1% 16.5% 12.6% 9.4% 15.3% 15.7% 15.5% 13.8% 13.2% 13.7% Marana Town Council RePr Meeting Agenda Packet Page 225 of 371 March 4, 2025 Town of Marana, Arizona Schedule 5 Governmental Activities Tax Revenues by Source Last Ten Fiscal Years (Accrual Basis of Accounting) (Amounts Expressed in Thousands) Highway User Revenue Fiscal Year Sales Tax Taxes Total 2024 $ 70,229 $ 4,654 $ 74,883 2023 69,267 4,718 73,985 2022 52,112 4,271 56,383 2021 42,846 3,956 46,802 2020 40,705 3,826 44,531 2019 41,681 3,608 45,289 2018 41,672 3,316 44,988 2017 37,418 3,099 40,517 2016 35,374 2,623 37,997 2015 27,974 2,484 30,458 Marana Town Council Regullsnleeting Agenda Packet March 4, 2025 Page 226 of 371 Town of Marana, Arizona Schedule 6 Assessed Value, Estimated Actual Value and Assessment Ratios of Taxable Property Last Ten Fiscal Years (Amounts Expressed in Thousands) Fiscal Year Ended June 30 Ratio of Net Less Net Total Limited Assessed to Tax Residential Commercial Tax Exempt Assessed Direct Full Cash Full Cash Year Property Property Real Property Value Tax Rate Value Value 2024 2024 $ 642,611 $ 278,242 $ 50,434 870,419 8.4000 8,170,944 10.7% 2023 2023 566,803 255,616 45,751 776,668 8.4000 7,245,185 10.7% 2022 2022 517,595 246,095 44,801 718,889 8.4000 6,665,336 10.8% 2021 2021 480,657 233,235 42,820 671,072 8.4000 6,187,303 10.8% 2020 2020 438,390 224,390 42,530 620,250 8.4000 5,715,806 10.9% 2019 2019 399,814 222,348 42,749 579,413 8.7000 5,319,890 10.9% 2018 2018 362,265 214,295 41,518 535,042 5.8400 4,898,582 10.9% 2017 2017 333,217 217,618 45,746 505,089 3.7000 4,641,025 10.9% 2016 2016 310,243 210,060 46,818 473,485 3.7000 4,360,394 10.9% 2015 2015 238,994 251,902 45,889 445,007 3.7000 4,036,488 11.0% Source: Pima County Assessor's Office Abstract of the Assessment Roll Marana Town Council Rej`> ar Meeting Agenda Packet Page 227 of 371 March 4, 2025 Town of Marana, Arizona Schedule 7 Property Tax Rates - Direct and Overlapping Governments Last Ten Fiscal Years State Education Flowing Prima County County Flood Equalization Wells Community Northwest Fire Fiscal Tax (General Road Library Debt Control Assistance School College Fire District Year Year Fund) Tax District Service District Tax District District District Assistance 2024/25 2024 4.0990 0.5537 0.12500 0.3271 6.4924 1.2530 3.2042 0.0365 2023/24 2023 4.0102 0.5493 0.22000 0.3253 6.2262 1.2802 3.1642 0.0376 2022/23 2022 3.8764 0.5453 0.32000 0.3235 0.4263 6.5638 1.2878 3.1695 0.0384 2021/22 2021 3.8764 0.5353 0.45000 0.3335 0.4263 6.4855 1.2733 3.0495 0.0394 2020/21 2020 3.9220 0.5353 0.52000 0.3335 0.4426 6.6839 1.3359 2.9995 0.0416 2019/20 2019 3.9996 0.5353 0.69000 0.3335 0.4566 6.8539 1.3758 3.0049 0.0430 2018/19 2018 4.0696 0.5153 0.69000 0.3335 0.4741 6.8860 1.3983 3.0501 0.0441 2017/18 2017 4.2096 0.2500 0.5053 0.70000 0.3135 0.4875 6.7539 1.3890 3.0734 0.0459 2016/17 2016 4.2896 0.5153 0.70000 0.3335 0.5010 6.8971 1.3733 2.9920 0.0468 2015/16 2015 4.3877 0.5153 0.70000 0.3135 0.5054 6.6292 1.3689 2.9138 0.0467 2014/15 2014 4.2779 0.4353 0.70000 0.3035 0.5089 6.6135 1.3344 2.9272 0.0472 2012/13 2012 3.4178 0.3460 0.78000 0.2635 0.4717 5.9778 1.1741 2.8339 0.0447 Central Gladden Gladden Vanderbilt Saguaro Arizona Farms Farms II Farms Springs Water Marana Total Community Community Community Community Fiscal Tax Conservation School Overlapping Town of Facilities Facilities Facilities Facilities Year Year District District Rates Marana District District District District 2024/25 2024 0.1400 5.5504 21.7813 - 2.8000 2.8000 - 2.8000 2023/24 2023 0.1400 5.6906 21.6436 - 2.8000 2.8000 - 2.8000 2022/23 2022 0.1400 5.4689 22.1599 - 2.8000 2.8000 - 2.8000 2021/22 2021 0.1400 5.9491 22.5583 - 2.8000 2.8000 - 2.8000 2020/21 2020 0.1400 5.7594 22.7137 - 2.8000 2.8000 - 2.8000 2019/20 2019 0.1400 5.8650 23.2976 - 2.8000 2.8000 0.3000 2.8000 2018/19 2018 0.1400 6.0840 23.6850 - 2.4400 0.3000 0.3000 2.8000 2017/18 2017 0.1400 6.2334 24.1015 - 2.8000 0.3000 0.3000 0.3000 2016/17 2016 0.1400 6.3871 24.1757 - 2.8000 0.3000 0.3000 0.3000 2015/16 2015 0.1400 6.3370 23.8575 - 2.8000 0.3000 0.3000 0.3000 2014/15 2014 0.1400 6.2288 23.5167 - 2.8000 0.3000 0.3000 0.3000 2012/13 2012 0.1000 5.5863 20.9958 - 2.8000 0.3000 0.3000 0.3000 Total Total Direct and Direct Overlapping Rates Rates 8.4000 30.1813 8.4000 30.0436 8.4000 30.5599 8.4000 30.9583 8.4000 31.1137 8.7000 31.9976 5.8400 29.5250 3.7000 27.8015 3.7000 27.8757 3.7000 27.5575 3.7000 27.2167 3.7000 24.6958 Notes: 1) The Flowing Wells School District (a school district of approximately 13 miles) intersects approximately one mile of the Town's boundaries. Marana School District covers the remaining approximate 69 miles of the Town's boundaries 2) The Town intersects several fire districts. Prior to fiscal year 1999, the Town contracted for fire service for the Town until fire districts could be established. 3) The Pima County Flood Control District tax levy applies only to real property. 4) Primary and secondary tax rates are assessed per $100 of the net assessed value and are set by the County Board of Supervisors or governing board of taxing jurisdiction. Source: Pima County Marana Town Council Rej519r Meeting Agenda Packet Page 228 of 371 March 4, 2025 Town of Marana, Arizona Schedule 8 Principal Property Taxpayers Current Year and Nine Years Ago (Amounts Expressed in Thousands) 2024 2015 Percentage Percentage of Total of Total Taxable Taxable Full Cash Assessed Full Cash Assessed Taxpayer Value Rank Value Value Rank Value HSL PROPERTIES 19,353,338 1 25.0% $ 3,351,976 5 8.0% UNISOURCE ENERGY CORPORATION 14,321,923 2 18.5% 9,117,697 1 21.6% SOUTHERN ARIZONA LOGISTICS CENTER LLC 12,523,826 3 16.2% - TUCSON PREMIUM OUTLETS LLC 7,034,212 4 9.1% - TRICO ELECTRIC COOP INC 5,447,597 5 7.0% 2,735,086 7 6.5% SOUTHWEST GAS CORPORATION 4,331,930 6 5.6% - AMAZON.COM SERVICES LLC 4,224,331 7 5.5% - FRYS FOOD STORE OF ARIZONA 3,987,267 8 5.1% 4,116,598 4 9.8% WAL-MART STORES INC 3,120,318 9 4.0% 3,259,364 6 7.7% AM2-4115 LLC 3,095,024 10 4.0% - - DOVE MOUNTAIN HOTEL CO LLC 7,889,104 2 18.7% MARANA MARKETPLACE PARTNERS LLC 4,237,245 3 10.1% FLSMIDTH USA INC TUCSON OPERATIONS 2,685,384 8 6.4% UNION PACIFIC RAILROAD 2,395,642 9 5.7% REALTY INCOME PROPERTIES 18 LLC 2,338,818 10 5.6% Totals Notes: 1) The Town of Marana does not impose a property tax. Source: Pima County Assessor's Office - IS Dept (Information System's Coordinator) $ 77,439,766 $ 42,126,914 Marana Town Council Regul I /1eeting Agenda Packet March 4, 2025 Page 229 of 371 Town of Marana, Arizona Schedule 9 Property Tax Levies and Collections Last Ten Fiscal Years (Amounts Expressed in Thousands) Fiscal Year Total Tax Ended Levy for June 30 Fiscal Year Collected Within the Fiscal Year of the Levy Total Collections to Date Amount Percentage of Levy Amount Percentage of Levy 2024 $ 2,434 $ 2,421 99.47% $ 2,421 99.47% 2023 2,083 2,070 99.38% 2,070 99.38% 2022 1,702 1,695 99.59% 1,695 99.59% 2021 1,426 1,420 99.58% 1,420 99.58% 2020 1,163 1,158 99.57% 1,163 100.00% 2019 834 830 99.52% 832 99.76% 2018 571 569 99.65% 570 99.82% 2017 521 517 99.23% 521 100.00% 2016 489 485 99.18% 488 99.80% 2015 448 444 99.11 % 448 100.00% 2014 423 419 99.05% 422 99.76% Notes: 1) The Town does not impose a property tax; levies directly related to the Gladden Farms Community Facilities District I and II, and Saguaro Springs. Source: Pima County Treasurer's Office Marana Town Council ReguldlAleeting Agenda Packet March 4, 2025 Page 230 of 371 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 District Assessment Number 242-B3-2 242-B3-1 242-11 242-01 242-02 242-06 242-07 242-08 242-09 242-10 242-12 1730 1731 1732 1735 1736 1737 237 238/239-2 238/239-3 238/239-4 238/239-5 238/239-6 238/239-7 238/239-8 238/239-9 238/239-10 230-4 446 1585 1586 1587 1588 1589 1590 1591 1592 1593 1252 1253 1254 1255 1256 1257 1258 1259 1260 Tax Assessor's Parcel Number 215-01-003W 215-01-0100 215-01-011A 215-01-0130 215-01-0140 215-01-0180 215-01-0190 215-01-0200 215-01-0210 215-01-0220 215-01-0230 215-01-0300 215-01-0320 215-01-0330 215-01-0350 215-01-0360 215-01-0370 217-53-040A 217-53-8090 217-53-8100 217-53-8110 217-53-8120 217-53-8130 217-53-8140 217-53-8150 217-53-8160 217-53-8170 217-54-0140 217-54-026B 217-54-344B 217-55-0170 217-55-0180 217-55-0190 217-55-0200 217-55-0210 217-55-0220 217-55-0230 217-55-0240 217-61-0010 217-61-0020 217-61-0030 217-61-0040 217-61-0050 217-61-0060 217-61-0070 217-61-0080 217-61-0090 Owner Original Assessment Amount (1) Remaining 2024 Nonresidential Assessment Full Cash Square Amount (2) Value (3) Footage (4) International Center Tucson LLC & Secundus Tucson LLC $ 49,379.55 $ 13,096.12 $ 1,919,669.00 73,738 International Center Tucson LC & Secundus Tucson LLC 52,594.14 13,948.67 3,530,196.00 89,310 Tangerine/I-10, LLC 164,906.77 43,735.48 5,600.00 242,954 Norman Properties 134,077.64 35,559.19 6,191,407.00 200,818 Southwest Gas Corporation 727,102.17 192,837.23 4,356,036.00 1,089,009 Tangerine/I-10, LLC 341,156.34 90,479.24 2,125,728.00 510,994 U-Haul International Inc. 344,646.43 91,404.85 3,355,332.00 516,205 Tangerine/I-10, LLC 378,674.81 100,429.64 8,910.00 567,141 Tangerine/I-10, LLC 80,562.92 21,366.36 1,496.00 120,700 Tangerine/I-10, LLC 28,793.25 7,636.35 540.00 43,192 VM Building Two Corporation 38,681.84 10,258.94 81,422.00 58,054 O Reilly Auto Enterprises LLC 33,301.08 8,831.89 860,496.00 53,781 Tangerine/I-10, LLC 107,911.34 28,619.54 1,045,666.00 174,276 Tangerine/I-10, LLC 37,865.81 10,042.52 366,922.00 61,153 Tangerinesbux LLC 24,986.77 6,626.83 230,924.00 38,487 Papago Trading Post, Inc 39,306.10 10,424.51 363,262.00 60,543 R11 Tangerine Corporation 125,013.68 33,155.30 2,278,524.00 192,558 TOWN OF MARANA 71,959.10 19,084.52 89,000.00 1,019,740 Rio West Development & Construction 20,407.15 5,412.25 129,323.00 57,477 Rio West Development & Construction 21,784.14 5,777.45 138,042.00 61,352 Rio West Development & Construction 20,979.61 5,564.07 132,860.00 59,049 Rio West Development & Construction 18,999.25 5,038.85 120,382.00 53,503 Rio West Development & Construction 20,144.14 5,342.50 127,613.00 56,717 Rio West Development & Construction 15,456.22 4,099.19 97,929.00 43,524 Rio West Development & Construction 35,461.12 9,404.76 224,687.00 99,861 Rio West Development & Construction 32,830.94 8,707.20 184,870.00 92,435 Rio West Development & Construction 30,974.33 8,214.81 174,390.00 87,195 HSL Properties Inc. 684,379.91 181,506.73 31,212.00 2,517,768 MC Gladden Farms LLC 268,326.10 71,163.67 77,000.00 675,616 HSL Properties Inc. 202,752.92 53,772.79 3,332,340.00 741,827 Flint Development 347,856.32 92,256.16 8,453,708.00 2,601,141 Flint Development 400,579.47 106,239.05 87,000,000.00 2,995,236 HSL Properties Inc 130,846.64 34,702.29 3,913,260.00 978,315 Tangerine 2021, LLC 60,995.74 16,176.89 1,823,780.00 455,945 Tangerine 2021, LLC 8,913.42 2,363.96 333,875.00 66,775 CKD Flagstaff, LLC 473,459.77 125,567.88 43,886.00 3,540,012 Tangerine 2021, LLC 16,952.97 4,496.16 507,124.00 126,781 Tangerine 2021, LLC 146,984.00 38,982.12 4,396,912.00 1,099,228 Richmond American Homes 3,439.32 912.16 36,998.00 - Richmond American Homes 3,439.32 912.16 366,966.00 Richmond American Homes 3,439.32 912.16 368,606.00 - Richmond American Homes 3,439.32 912.16 387,792.00 Richmond American Homes 3,439.32 912.16 36,998.00 - Richmond American Homes 3,439.32 912.16 36,998.00 Richmond American Homes 3,439.32 912.16 36,998.00 - Richmond American Homes 3,439.32 912.16 36,998.00 Richmond American Homes 3,439.32 912.16 36,998.00 - Expected Future Use Commercial Commercial Residential and Commercial Residential and Commercial Commercial Residential and Commercial Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Commercial Commercial Commercial Commercial Commercial Commercial Park Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential and Commercial Residential Residential Residential Residential Residential Residential Residential Residential Residential Marana Town Council ReN2r Meeting Agenda Packet Page 231 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Original Remaining 2024 Nonresidential Assessment Parcel Assessment Assessment Full Cash Square Number Number Owner Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1261 217-61-0100 Richmond American Homes $ 3,439.32 $ 912.16 $ 36,998.00 - Residential 1262 217-61-0110 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1263 217-61-0120 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1264 217-61-0130 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1265 217-61-0140 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1266 217-61-0150 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1267 217-61-0160 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1268 217-61-0170 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1269 217-61-0180 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1270 217-61-0190 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1271 217-61-0200 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1272 217-61-0210 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1273 217-61-0220 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1274 217-61-0230 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1275 217-61-0240 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1276 217-61-0250 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1277 217-61-0260 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1278 217-61-0270 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1279 217-61-0280 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1280 217-61-0290 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1281 217-61-0300 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1282 217-61-0310 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1283 217-61-0320 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1284 217-61-0330 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1285 217-61-0340 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1286 217-61-0350 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1287 217-61-0360 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1288 217-61-0370 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1289 217-61-0380 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1290 217-61-0390 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1291 217-61-0400 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1292 217-61-0410 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1293 217-61-0420 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1294 217-61-0430 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1295 217-61-0440 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1296 217-61-0450 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1297 217-61-0460 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1298 217-61-0470 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1299 217-61-0480 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1304 217-61-0530 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1305 217-61-0540 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1306 217-61-0550 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1307 217-61-0560 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1308 217-61-0570 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1309 217-61-0580 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1310 217-61-0590 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1311 217-61-0600 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential Marana Town Council ReNar Meeting Agenda Packet Page 232 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1312 217-61-0610 Richmond American Homes $ 3,439.32 $ 912.16 $ 36,998.00 - Residential 1313 217-61-0620 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1314 217-61-0630 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1315 217-61-0640 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1317 217-61-0660 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1319 217-61-0680 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1320 217-61-0690 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1351 217-61-1000 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1352 217-61-1010 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1353 217-61-1020 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1354 217-61-1030 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1355 217-61-1040 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1356 217-61-1050 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1357 217-61-1060 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1358 217-61-1070 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1359 217-61-1080 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1360 217-61-1090 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1362 217-61-1110 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1363 217-61-1120 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1364 217-61-1130 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1365 217-61-1140 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1366 217-61-1150 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1367 217-61-1160 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1368 217-61-1170 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1369 217-61-1180 Richmond American Homes 3,439.32 912.16 36,998.00 - Residential 1370 217-61-1190 Richmond American Homes 3,439.32 912.16 36,998.00 Residential 1371 217-62-0010 LennarArizona, LLC 3,886.64 1,030.79 38,500.00 - Residential 1372 217-62-0020 LennarArizona, LLC 3,886.64 1,030.79 38,500.00 Residential 1373 217-62-0030 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1374 217-62-0040 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1375 217-62-0050 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1376 217-62-0060 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1377 217-62-0070 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1378 217-62-0080 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1379 217-62-0090 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1380 217-62-0100 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1381 217-62-0110 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1382 217-62-0120 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1383 217-62-0130 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1384 217-62-0140 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1385 217-62-0150 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1386 217-62-0160 LennarArizona, LLC 3,886.63 1,030.78 385,806.00 Residential 1387 217-62-0170 LennarArizona, LLC 3,886.63 1,030.78 351,853.00 - Residential 1388 217-62-0180 LennarArizona, LLC 3,886.63 1,030.78 343,607.00 Residential 1389 217-62-0190 LennarArizona, LLC 3,886.63 1,030.78 264,821.00 - Residential 1390 217-62-0200 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1391 217-62-0210 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential Marana Town Council Re' I r Meeting Agenda Packet Page 233 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1392 217-62-0220 LennarArizona, LLC $ 3,886.63 $ 1,030.78 $ 38,500.00 - Residential 1393 217-62-0230 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1394 217-62-0240 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1395 217-62-0250 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1396 217-62-0260 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1397 217-62-0270 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1398 217-62-0280 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1399 217-62-0290 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1400 217-62-0300 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1401 217-62-0310 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1402 217-62-0320 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1453 217-62-0830 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1454 217-62-0840 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1455 217-62-0850 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1456 217-62-0860 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1457 217-62-0870 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1458 217-62-0880 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1459 217-62-0890 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1460 217-62-0900 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1461 217-62-0910 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1462 217-62-0920 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1463 217-62-0930 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1464 217-62-0940 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1465 217-62-0950 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1484 217-62-1140 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1485 217-62-1150 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1486 217-62-1160 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1487 217-62-1170 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1488 217-62-1180 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1489 217-62-1190 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1490 217-62-1200 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1491 217-62-1210 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1492 217-62-1220 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1493 217-62-1230 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1494 217-62-1240 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1495 217-62-1250 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1496 217-62-1260 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1497 217-62-1270 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1498 217-62-1280 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1499 217-62-1290 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1500 217-62-1300 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1501 217-62-1310 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1502 217-62-1320 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1503 217-62-1330 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1504 217-62-1340 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1505 217-62-1350 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1506 217-62-1360 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential Marana Town Council ReN5r Meeting Agenda Packet Page 234 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1507 217-62-1370 LennarArizona, LLC $ 3,886.63 $ 1,030.78 $ 38,500.00 - Residential 1508 217-62-1380 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1509 217-62-1390 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1510 217-62-1400 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1511 217-62-1410 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1512 217-62-1420 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1513 217-62-1430 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1514 217-62-1440 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1515 217-62-1450 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1516 217-62-1460 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1518 217-62-1480 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1519 217-62-1490 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1521 217-62-1510 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1522 217-62-1520 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1523 217-62-1530 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1524 217-62-1540 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1525 217-62-1550 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1526 217-62-1560 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1527 217-62-1570 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1528 217-62-1580 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1529 217-62-1590 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1530 217-62-1600 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1531 217-62-1610 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1532 217-62-1620 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1533 217-62-1630 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1534 217-62-1640 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1535 217-62-1650 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1536 217-62-1660 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1537 217-62-1670 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1538 217-62-1680 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1539 217-62-1690 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1540 217-62-1700 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1541 217-62-1710 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1542 217-62-1720 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1543 217-62-1730 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1544 217-62-1740 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1545 217-62-1750 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1546 217-62-1760 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1547 217-62-1770 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1548 217-62-1780 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1549 217-62-1790 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1550 217-62-1800 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1551 217-62-1810 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1552 217-62-1820 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1553 217-62-1830 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1554 217-62-1840 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1555 217-62-1850 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential Marana Town Council ReNCr Meeting Agenda Packet Page 235 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1556 217-62-1860 LennarArizona, LLC $ 3,886.63 $ 1,030.78 $ 38,500.00 - Residential 1557 217-62-1870 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1558 217-62-1880 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1559 217-62-1890 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1560 217-62-1900 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1561 217-62-1910 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1562 217-62-1920 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1563 217-62-1930 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1564 217-62-1940 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1565 217-62-1950 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1566 217-62-1960 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1567 217-62-1970 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1568 217-62-1980 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1569 217-62-1990 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1738 217-62-2140 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1739 217-62-2150 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1740 217-62-2160 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1741 217-62-2170 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1742 217-62-2180 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1743 217-62-2190 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1744 217-62-2200 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1745 217-62-2210 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1746 217-62-2220 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1747 217-62-2230 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1748 217-62-2240 DR Horton Inc 2,685.11 712.13 8,501.00 - Residential 1749 217-62-2250 DR Horton Inc 2,685.11 712.13 8,501.00 Residential 1750 217-62-2260 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1751 217-62-2270 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1752 217-62-2280 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1753 217-62-2290 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1754 217-62-2300 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1755 217-62-2310 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1756 217-62-2320 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1757 217-62-2330 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1758 217-62-2340 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1759 217-62-2350 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1760 217-62-2360 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1761 217-62-2370 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1762 217-62-2380 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1763 217-62-2390 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1764 217-62-2400 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1765 217-62-2410 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1766 217-62-2420 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1767 217-62-2430 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1768 217-62-2440 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1769 217-62-2450 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1770 217-62-2460 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential Marana Town Council Re' IZr Meeting Agenda Packet Page 236 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1771 217-62-2470 DR Horton Inc $ 2,685.10 $ 712.12 $ 8,501.00 - Residential 1772 217-62-2480 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1773 217-62-2490 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1774 217-62-2500 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1775 217-62-2510 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1776 217-62-2520 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1777 217-62-2530 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1778 217-62-2540 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1779 217-62-2550 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1780 217-62-2560 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1781 217-62-2570 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1782 217-62-2580 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1783 217-62-2590 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1784 217-62-2600 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1785 217-62-2610 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1786 217-62-2620 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1787 217-62-2630 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1788 217-62-2640 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1789 217-62-2650 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1790 217-62-2660 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1791 217-62-2670 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1792 217-62-2680 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1793 217-62-2690 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1794 217-62-2700 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1795 217-62-2710 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1796 217-62-2720 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1797 217-62-2730 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1798 217-62-2740 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1799 217-62-2750 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1800 217-62-2760 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1801 217-62-2770 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1802 217-62-2780 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1803 217-62-2790 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1804 217-62-2800 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1805 217-62-2810 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1806 217-62-2820 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1807 217-62-2830 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1808 217-62-2840 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1809 217-62-2850 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1810 217-62-2860 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1811 217-62-2870 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1812 217-62-2880 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1813 217-62-2890 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1814 217-62-2900 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1815 217-62-2910 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1816 217-62-2920 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1817 217-62-2930 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential Marana Town Council ReNlar Meeting Agenda Packet Page 237 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1818 217-62-2940 DR Horton Inc $ 2,685.10 $ 712.12 $ 8,501.00 Residential 1819 217-62-2950 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1820 217-62-2960 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1821 217-62-2970 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1822 217-62-2980 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1823 217-62-2990 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1824 217-62-3000 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1825 217-62-3010 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1826 217-62-3020 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1827 217-62-3030 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1828 217-62-3040 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1829 217-62-3050 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1830 217-62-3060 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1831 217-62-3070 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1832 217-62-3080 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1833 217-62-3090 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1834 217-62-3100 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1835 217-62-3110 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1836 217-62-3120 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1837 217-62-3130 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1838 217-62-3140 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1839 217-62-3150 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1840 217-62-3160 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1841 217-62-3170 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1842 217-62-3180 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1843 217-62-3190 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1844 217-62-3200 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1845 217-62-3210 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1846 217-62-3220 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1847 217-62-3230 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1848 217-62-3240 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1849 217-62-3250 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1850 217-62-3260 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1851 217-62-3270 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1852 217-62-3280 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1853 217-62-3290 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1854 217-62-3300 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1855 217-62-3310 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1856 217-62-3320 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1857 217-62-3330 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1858 217-62-3340 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1859 217-62-3350 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1860 217-62-3360 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1861 217-62-3370 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1862 217-62-3380 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1863 217-62-3390 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1864 217-62-3400 DR Horton Inc 2,685.10 712.12 8,501.00 Residential Marana Town Council Rej60r Meeting Agenda Packet Page 238 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1865 217-62-3410 DR Horton Inc $ 2,685.10 $ 712.12 $ 8,501.00 - Residential 1866 217-62-3420 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1867 217-62-3430 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1868 217-62-3440 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1869 217-62-3450 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1870 217-62-3460 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1871 217-62-3470 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1872 217-62-3480 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1873 217-62-3490 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1874 217-62-3500 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1875 217-62-3510 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1876 217-62-3520 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1877 217-62-3530 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1878 217-62-3540 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1879 217-62-3550 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1880 217-62-3560 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1881 217-62-3570 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1882 217-62-3580 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1883 217-62-3590 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1884 217-62-3600 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1885 217-62-3610 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1886 217-62-3620 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1887 217-62-3630 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1888 217-62-3640 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1889 217-62-3650 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1890 217-62-3660 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1891 217-62-3670 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1892 217-62-3680 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1893 217-62-3690 DR Horton Inc 2,685.10 712.12 8,501.00 - Residential 1894 217-62-3700 DR Horton Inc 2,685.10 712.12 8,501.00 Residential 1570 217-62-2000 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1571 217-62-2010 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1572 217-62-2020 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 - Residential 1573 217-62-2030 LennarArizona, LLC 3,886.63 1,030.78 38,500.00 Residential 1738 217-62-5440 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1739 217-62-5450 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1740 217-62-5460 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1741 217-62-5470 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1742 217-62-5480 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1743 217-62-5490 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1744 217-62-5500 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1745 217-62-5510 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1746 217-62-5520 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1747 217-62-5530 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1748 217-62-5540 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1749 217-62-5550 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1750 217-62-5560 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential Marana Town Council ReUkir Meeting Agenda Packet Page 239 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1751 217-62-5570 Lennar Arizona, LLC $ 2,330.28 $ 618.02 $ 10,800.00 - Residential 1752 217-62-5580 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1753 217-62-5590 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1754 217-62-5600 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1755 217-62-5610 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1756 217-62-5620 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1757 217-62-5630 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1758 217-62-5640 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1759 217-62-5650 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1760 217-62-5660 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1761 217-62-5670 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1762 217-62-5680 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1763 217-62-5690 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1764 217-62-5700 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1765 217-62-5710 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1766 217-62-5720 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1767 217-62-5730 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1768 217-62-5740 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1769 217-62-5750 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1770 217-62-5760 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1771 217-62-5770 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1772 217-62-5780 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1773 217-62-5790 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1774 217-62-5800 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1775 217-62-5810 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1776 217-62-5820 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1777 217-62-5830 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1778 217-62-5840 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1779 217-62-5850 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1780 217-62-5860 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1781 217-62-5870 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1782 217-62-5880 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1783 217-62-5890 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1784 217-62-5900 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1785 217-62-5910 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1786 217-62-5920 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1787 217-62-5930 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1788 217-62-5940 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1789 217-62-5950 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1790 217-62-5960 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1791 217-62-5970 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1792 217-62-5980 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1793 217-62-5990 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1794 217-62-6000 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1795 217-62-6010 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1796 217-62-6020 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1797 217-62-6030 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential Marana Town Council ReUlir Meeting Agenda Packet Page 240 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1798 217-62-6040 Lennar Arizona, LLC $ 2,330.28 $ 618.02 $ 10,800.00 - Residential 1799 217-62-6050 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1800 217-62-6060 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1801 217-62-6070 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1802 217-62-6080 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1803 217-62-6090 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1804 217-62-6100 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1805 217-62-6110 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1806 217-62-6120 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1807 217-62-6130 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1808 217-62-6140 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1809 217-62-6150 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1810 217-62-6160 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1811 217-62-6170 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1812 217-62-6180 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1813 217-62-6190 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1814 217-62-6200 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1815 217-62-6210 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1816 217-62-6220 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1817 217-62-6230 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1818 217-62-6240 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1819 217-62-6250 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1820 217-62-6260 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1821 217-62-6270 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1822 217-62-6280 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1823 217-62-6290 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1824 217-62-6300 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1825 217-62-6310 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1826 217-62-6320 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1827 217-62-6330 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1828 217-62-6340 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1829 217-62-6350 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1830 217-62-6360 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1831 217-62-6370 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1832 217-62-6380 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1833 217-62-6390 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1834 217-62-6400 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1835 217-62-6410 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1836 217-62-6420 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1837 217-62-6430 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1838 217-62-6440 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1839 217-62-6450 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1840 217-62-6460 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1841 217-62-6470 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1842 217-62-6480 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1843 217-62-6490 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1844 217-62-6500 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential Marana Town Council Relar Meeting Agenda Packet Page 241 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1845 217-62-6510 Lennar Arizona, LLC $ 2,330.28 $ 618.02 $ 10,800.00 - Residential 1846 217-62-6520 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1847 217-62-6530 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1848 217-62-6540 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1849 217-62-6550 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1850 217-62-6560 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1851 217-62-6570 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1852 217-62-6580 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1853 217-62-6590 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1854 217-62-6600 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1855 217-62-6610 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1856 217-62-6620 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1857 217-62-6630 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1858 217-62-6640 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1859 217-62-6650 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1860 217-62-6660 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1861 217-62-6670 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1862 217-62-6680 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1863 217-62-6690 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1864 217-62-6700 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1865 217-62-6710 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1866 217-62-6720 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1867 217-62-6730 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1868 217-62-6740 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1869 217-62-6750 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1870 217-62-6760 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1871 217-62-6770 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1872 217-62-6780 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1873 217-62-6790 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1874 217-62-6800 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1875 217-62-6810 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 - Residential 1876 217-62-6820 Lennar Arizona, LLC 2,330.28 618.02 10,800.00 Residential 1877 217-62-6830 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 - Residential 1878 217-62-6840 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 Residential 1879 217-62-6850 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 - Residential 1880 217-62-6860 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 Residential 1881 217-62-6870 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 - Residential 1882 217-62-6880 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 Residential 1883 217-62-6890 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 - Residential 1884 217-62-6900 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 Residential 1885 217-62-6910 Lennar Arizona, LLC 2,330.27 618.02 10,800.00 - Residential 1594 217-63-0010 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1595 217-63-0020 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1596 217-63-0030 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1597 217-63-0040 KB Home Tucson Inc. 2,428.85 644.16 257,547.00 - Residential 1598 217-63-0050 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1599 217-63-0060 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential Marana Town Council Regar Meeting Agenda Packet Page 242 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1600 217-63-0070 KB Home Tucson Inc. $ 2,428.85 $ 644.16 $ 38,500.00 Residential 1601 217-63-0080 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1602 217-63-0090 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1603 217-63-0100 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1604 217-63-0110 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1605 217-63-0120 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1606 217-63-0130 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1607 217-63-0140 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1608 217-63-0150 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1609 217-63-0160 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1610 217-63-0170 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1611 217-63-0180 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1612 217-63-0190 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1613 217-63-0200 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1614 217-63-0210 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1615 217-63-0220 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1616 217-63-0230 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1617 217-63-0240 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1618 217-63-0250 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1619 217-63-0260 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1620 217-63-0270 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1621 217-63-0280 KB Home Tucson Inc. 2,428.85 644.16 304,554.00 - Residential 1622 217-63-0290 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1623 217-63-0300 KB Home Tucson Inc. 2,428.85 644.16 339,838.00 - Residential 1624 217-63-0310 KB Home Tucson Inc. 2,428.85 644.16 362,930.00 Residential 1625 217-63-0320 KB Home Tucson Inc. 2,428.85 644.16 300,161.00 - Residential 1626 217-63-0330 KB Home Tucson Inc. 2,428.85 644.16 283,773.00 Residential 1627 217-63-0340 KB Home Tucson Inc. 2,428.85 644.16 313,193.00 - Residential 1628 217-63-0350 KB Home Tucson Inc. 2,428.85 644.16 313,193.00 Residential 1629 217-63-0360 KB Home Tucson Inc. 2,428.85 644.16 283,753.00 - Residential 1630 217-63-0370 KB Home Tucson Inc. 2,428.85 644.16 261,862.00 Residential 1631 217-63-0380 KB Home Tucson Inc. 2,428.85 644.16 261,862.00 - Residential 1632 217-63-0390 KB Home Tucson Inc. 2,428.85 644.16 313,171.00 Residential 1633 217-63-0400 KB Home Tucson Inc. 2,428.85 644.16 313,193.00 - Residential 1634 217-63-0410 KB Home Tucson Inc. 2,428.85 644.16 362,930.00 Residential 1635 217-63-0420 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1636 217-63-0430 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1637 217-63-0440 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1638 217-63-0450 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1639 217-63-0460 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1640 217-63-0470 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1641 217-63-0480 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1642 217-63-0490 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1643 217-63-0500 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1644 217-63-0510 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1645 217-63-0520 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1646 217-63-0530 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential Marana Town Council Regf4r Meeting Agenda Packet Page 243 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1647 217-63-0540 KB Home Tucson Inc. $ 2,428.85 $ 644.16 $ 38,500.00 Residential 1648 217-63-0550 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1649 217-63-0560 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1650 217-63-0570 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1651 217-63-0580 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1652 217-63-0590 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1653 217-63-0600 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1654 217-63-0610 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1655 217-63-0620 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1656 217-63-0630 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1657 217-63-0640 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1658 217-63-0650 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1659 217-63-0660 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1660 217-63-0670 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1661 217-63-0680 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1662 217-63-0690 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1663 217-63-0700 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1664 217-63-0710 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1665 217-63-0720 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1666 217-63-0730 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 - Residential 1667 217-63-0740 KB Home Tucson Inc. 2,428.85 644.16 38,500.00 Residential 1668 217-63-0750 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1669 217-63-0760 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1670 217-63-0770 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1671 217-63-0780 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1672 217-63-0790 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1673 217-63-0800 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1674 217-63-0810 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1675 217-63-0820 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1676 217-63-0830 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1677 217-63-0840 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1678 217-63-0850 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1679 217-63-0860 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1680 217-63-0870 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1681 217-63-0880 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1682 217-63-0890 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1683 217-63-0900 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1684 217-63-0910 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1685 217-63-0920 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1686 217-63-0930 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1687 217-63-0940 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1688 217-63-0950 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1689 217-63-0960 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1690 217-63-0970 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1691 217-63-0980 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1692 217-63-0990 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1693 217-63-1000 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential Marana Town Council Regt5r Meeting Agenda Packet Page 244 of 371 March 4, 2025 Town of Marana, Arizona Schedule 10 Tangerine Farms Road Improvement District All Active Assessments June 30, 2024 Tax District Assessor's Assessment Parcel Number Number Owner Original Remaining 2024 Nonresidential Assessment Assessment Full Cash Square Amount (1) Amount (2) Value (3) Footage (4) Expected Future Use 1694 217-63-1010 KB Home Tucson Inc. $ 2,428.84 $ 644.16 $ 38,500.00 Residential 1695 217-63-1020 KB Home Tucson Inc. 2,428.84 644.16 283,753.00 - Residential 1696 217-63-1030 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1697 217-63-1040 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1698 217-63-1050 KB Home Tucson Inc. 2,428.84 644.16 257,490.00 Residential 1699 217-63-1060 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1700 217-63-1070 KB Home Tucson Inc. 2,428.84 644.16 300,139.00 Residential 1701 217-63-1080 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1702 217-63-1090 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1703 217-63-1100 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1704 217-63-1110 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1705 217-63-1120 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1706 217-63-1130 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1707 217-63-1140 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1708 217-63-1150 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1709 217-63-1160 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1710 217-63-1170 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1711 217-63-1180 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1712 217-63-1190 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1713 217-63-1200 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1714 217-63-1210 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1715 217-63-1220 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1716 217-63-1230 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1717 217-63-1240 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1718 217-63-1250 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1719 217-63-1260 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1720 217-63-1270 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1721 217-63-1280 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1722 217-63-1290 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1723 217-63-1300 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1724 217-63-1310 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1725 217-63-1320 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1726 217-63-1330 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1727 217-63-1340 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential 1728 217-63-1350 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 Residential 1729 217-63-1360 KB Home Tucson Inc. 2,428.84 644.16 38,500.00 - Residential Residential Totals: 656 Active Assessments $ 1,895,711.20 $ 502,766.56 $ 22,986,692.00 Non -Residential Totals: 38 Active Assessments $ 5,740,003.90 $ 1,522,325.96 $ 138,054,323.00 21,522,409 Totals: 694 Active Assessments $ 7,635,715.10 $ 2,025,092.52 $ 161,041,015.00 21,522,409 (4) (1) Includes capitalized interest on the Bonds as sold. (2) Amount remaining after billing for the 6/1/2024 assessment installment. (3) As current Full Cash Value data is not available from Pima County for certain parcels that have changed during Fiscal Year 2023/24, prior year Full Cash Value data has been supplemented where applicable. (4) The Pima County Assessor does not provide the square footage for most residential properties. Marana Town Council Reglhr Meeting Agenda Packet Page 245 of 371 March 4, 2025 Town of Marana, Arizona Schedule 11 Sales Tax by Industry Last Ten Fiscal Years Industry Group Construction Manufacturing Transportation, communications and utilities Wholesale trade Retail trade Restaurant and bars Fire, insurance and real estate Hotels and other lodging Services All others Industry Group Construction Transportation, communications and utilities Retail trade Restaurant and Bars Fire, insurance and real estate Hotels and other lodging All others FY 2015 OA FY 2016 * $ 6,838,195 24.37% $ 6,883,116 100,329 0.36% 3,318,976 305,012 10,133,523 2,038,788 1,240,196 2,481, 304 1,046,669 555,522 11.83% 1.09% 36.12% 7.27% 4.42% 8.84% 3.73% 1.98% OA 2017 OA 2018 OA 2019 OA 19.42% $ 7,557,292 20.15% $ 9,825,265 23.57% $ 10,817,479 25.95% 0.00% - 3,919,633 11.06% 16,305,878 3,076,737 1,339,496 2,292,705 1,624,023 $ 28,058,514 100.00% $ 35,441,588 2020 % 2021 $ 11,599,116 28.50% $ 9,869,708 3,835,802 9.42% 16,210,073 39.82% 3,146,078 7.73% 1,436,817 3.53% 2,566,127 6.30% 1,910,780 4.69% 4,071,000 19,308,702 3,489,065 1,515,124 2,496,865 2,096,172 $ 40,704,792 100.00% $ 42,846,635 46.01 8.68% 3.78% 6.47% 4.58% 3,809,315 10.16% 17,120,561 3,295,734 1,540, 358 2,558,312 1,618,648 45.65% 8.79% 4.11% 6.82% 4.32% 4,234,220 10.16% 17,757,284 3,616,110 1,661,010 2,827,338 42.59% 8.67% 3.98% 6.78% 1,768,256 4.24% 16,403,992 3,514,494 1,648, 738 2,913,545 3,987,389 9.57% 39.36% 8.43% 3.96% 6.99% 2,394,706 5.75% 100.00% $ 37,500,220 100.00% $ 41,689,483 100.00% $ 41,680,343 100.00% 2022 % 2023 % 2024 23.03% $ 11,299,816 21.68% $ 21,154,863 30.54% $ 20,947,739 29.83% 9.50% 45.06% 8.14% 3.54% 5.83% 4.89% 4,373,856 23,737,350 4,819,803 1,711,996 3,957,813 2,210,898 8.39% 4,804,649 6.94% 5,394,398 45.55% 28,705,644 41.44% 29,424,449 9.25% 5,809,785 8.39% 5,920,068 3.29% 1,867,183 2.70% 1,917,938 7.59% 4,090,229 5.90% 3,752,505 4.24% 2,834,981 4.09% 2,871,498 7.68% 41.90% 8.43% 2.73% 5.34% 4.09% 100.00% $ 52,111,532 100.00% $ 69,267,334 100.00% $ 70,228,595 100.00% Note: * In fiscal year 2016, the Arizona Department of Revenue began using a new form and and payment journal, which affected the classification of certain tax revenues within the industry groups. Source: Town of Marana Finance Department, Arizona Department of Revenue Marana Town Council ReglIr Meeting Agenda Packet Page 246 of 371 March 4, 2025 Town of Marana, Arizona Schedule 12 Excise Tax Collections Last Ten Fiscal Years Industry Classification Town Sales Tax State -shared Sales Taxes State -shared Income Taxes Licenses and permits Fines and forfeitures and penalties Total Industry Classification Town Sales Tax State -shared Sales Taxes State -shared Income Taxes Licenses and permits Fines and forfeitures and penalties Total 2014/15 $ 28,058,823 3,195,042 4,232,245 4,813,378 664,955 2015/2016 $ 35,441,585 3,344,679 4,209,300 4,468,910 579,369 2016/2017 $ 37,500,219 3,798,503 5,054,592 4,848,237 574,884 2017/2018 $ 41,689,483 4,186,856 5,384,669 5,573,620 612,638 2018/2019 $ 41,680,343 4,524,009 5,424,305 5,774,930 527,447 $ 40,964,443 $ 48,043,843 $ 51,776,435 $ 57,447,266 $ 57,931,034 2019/2020 $ 41,629,398 4,872,825 6,078,686 6,021,017 515,514 2020/2021 $ 42,846,635 5,816,852 7,007,072 7,248,432 436,491 2021/2022 $ 52,111,532 7,324,638 6,771,044 11,190,222 383,241 2022/2023 $ 69,267,334 8,114,630 10,413,667 7,776,633 364,942 2023/2024 $ 70,228,594 8,487,989 14,829,456 10,017,930 410,716 Budgeted 2024/2025 $ 62,601,231 8,445,646 12,215,403 7,039,000 389,500 $ 59,117,440 $ 63,355,482 $ 77,780,677 $ 95,937,206 $ 103,974,685 $ 90,690,780 Source: Statement of Revenues, Expenditures and changes in Fund Balances Marana Town Council Regar Meeting Agenda Packet Page 247 of 371 March 4, 2025 Town of Marana, Arizona Schedule 13 Ratios of Outstanding Debt by Type Last Ten Fiscal Years (Amounts Expressed in Thousands, Except Per Capita Amount) Governmental Activities Business -Type Activities General Special Leases and Total Percentage Revenue Obligation Assessment Subscriptions Revenue Loans Primary of Personal Per Fiscal Year Bonds (1) Bonds (2) Bonds (3) Payable Bonds Payable Government Income (4) Capita 2024 $ 71,341 $ 30,189 $ 2,245 $ 551 $ 34,238 $ 15,173 $ 153,737 240.7% 2,547 2023 39,873 31,017 3,771 665 20,052 15,938 111,316 186.2% 1,873 2022 44,828 25,581 5,695 363 20,269 16,730 113,466 203.9% 2,090 2021 49,112 18,756 7,529 - 20,481 16,777 112,655 200.6% 2,170 2020 53,258 15,100 9,552 - 20,687 9,561 108,159 216.5% 2,193 2019 57,301 12,242 12,126 - 20,891 3,504 106,064 220.1% 2,256 2018 60,842 8,551 14,200 - 21,090 3,202 107,885 276.2% 2,409 2017 63,254 8,794 14,245 - 21,248 3,421 110,962 292.6% 2,552 2016 66,715 7,835 15,927 - 1,214 3,634 95,325 258.9% 2,307 2015 69,299 8,085 17,246 - 1,343 3,841 99,814 279.2% 2,475 Notes: (1) Presented net of original issuance discounts and premiums (2) Bonds issued for Gladden Farms Facilities District, Gladden Farms Facilities District II, and Saguaro Springs Community Facilities District , component units of the Town. (3) Bonds issued for Tangerine Farms Road Improvement District FY 2008, a component unit of the Town. (4) Individual statistics not available for Marana, included in figures Tucson Metropolitan Service Area. Source: US Census Bureau, Economic and Business Research Center, The University of Arizona Marana Town Council Relar Meeting Agenda Packet Page 248 of 371 March 4, 2025 Town of Marana, Arizona Schedule 14 Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years (Amounts Expressed in Thousands, Except Per Capita Amount) Percentage of Less Amounts Estimated General Available in Actual Taxable Net Bonded Fiscal Obligation Debt Service Net Bonded Value of Debt Per Year Bonds (1) Fund (2) Debt Property (3) Capita 2024 $ 30,189 $ 2,280 $ 27,909 0.34% 43.26% 2023 31,017 1,680 29,337 0.40% 49.36% 2022 25,581 1,359 24,222 0.36% 44.12% 2021 18,756 876 17,880 0.29% 34.44% 2020 15,100 872 14,228 0.25% 28.85% 2019 12,242 584 11,658 0.22% 24.80% 2018 8,551 393 8,158 0.17% 18.21% 2017 8,794 387 8,407 0.18% 19.34% 2016 7,835 392 7,443 0.17% 18.02% 2015 8,085 254 7,831 0.19% 19.42% 2014 8,325 247 8,078 0.21% 21.10% Notes: (1) Represents face value of general obligation debt outstanding plus deferred bond premiums. (2) Fund balance of GO Bond Debt Service Fund per the fund financial statements. Cash and investments in Debt Service Funds are restricted as to usage. These assets are restricted for payment of interest and trustee fees, retirement of principal, and to finance various capital projects. (3) The Town of Marana does not impose a property tax; any property taxes presented in this report are directly related to the Gladden Farms Community Facilities District (formed in fiscal year 2005), Gladden Farms Community Facilities District I I (formed in fiscal year 2007), and the Saguaro Springs Community Facilities District (formed in fiscal year 2007). Source: General Obligation Bonds Marana Town Council Regulinleeting Agenda Packet March 4, 2025 Page 249 of 371 Town of Marana, Arizona Schedule 15 Direct and Overlapping Governmental Activities Debt June 30, 2024 (Amounts expressed in Thousands) Governmental Unit Estimated Estimated Share of Debt Percentage Overlapping Outstanding (1) Applicable (2) Debt Pima County * $ 48,445 6.90% $ 3,343 Pima County Community College District 1,041 7.11% 74 Northwest Fire District 27,778 49.93% 13,868 Flowing Wells Unified School District No. 8 24,550 100.00% 24,550 Marana Unified School District No. 6 201,880 65.00% 131,212 Total overlapping debt 173,048 Gladden Farms Community Facilities District Saguaro Springs Community Facilities District Gladden Farms Phase II Community Facilities District Tangerine Farms Road Improvement District Town of Marana 10,428 7,685 12,076 2,245 71,892 100.00% 100.00% 100.00% 100.00% 100.00% 10,428 7,685 12,076 2,245 71,892 Total direct debt 104,326 Total direct and overlapping debt $ 277,373 Notes: (1) Presented net of original issuance discounts and premiums (2) The estimated percentage of debt applicable to the Town is calculated based on the Town's secondary assessed valuation as a percentage of the secondary assessed valuation of the overlapping jurisdiction. * Excludes improvement districts Sources: The various entities Marana Town Council Regu lAeeting Agenda Packet March 4, 2025 Page 250 of 371 Town of Marana, Arizona Schedule 16 Legal Debt Margin Information June 30, 2024 Legal Debt Margin Calculation for Fiscal Year 2024 Limited assessed value Debt limit: 6% of assessed value 20% of assessed value $ 870,419,324 52,225,159 174,083,865 Total debt limit: 226,309,024 Debt applicable to limit: General obligation bonds Less amount set aside for the repayment of general obligation debt Total net debt applicable to limit Legal debt margin Fiscal Year $ 226,309,024 2015 2016 2017 2018 2019 Debt limit equal to 6% of assessed valuation $ 29,446,070 $ 31,218,157 $ 32,138,944 $ 34,553,958 $ 34,749,542 Debt limit equal to 20% of assessed valuation 98,153,568 104,060,525 107,129,981 115,179,860 115,831,808 Total net debt applicable to limit Legal debt margin $ 127,599,639 $ 135,278,682 $ 139,268,925 $ 149,733,818 $ 150,581,351 Total net debt applicable to the limit as a percentage of debt limit 0% 0% 0% 0% 0% Fiscal Year 2020 2021 2022 2023 2024 Debt limit equal to 6% of assessed valuation $ 37,383,083 $ 40,264,323 $ 43,133,339 $ 46,600,068 $ 52,225,159 Debt limit equal to 20% of assessed valuation 124,610,278 134,214,411 143,777,798 155,333,558 174,083,865 Total net debt applicable to limit Legal debt margin $ 161,993,362 $ 174,478,734 $ 186,911,137 $ 201,933,626 $ 226,309,024 Total net debt applicable to the limit as a percentage of debt limit 0% 0% 0% 0% 0% Notes: The Gladden Farms Community Facilities District and Saguaro Springs Community Facilities District, legally separate entities, are special taxing districts whose debt was approved by voters of the District. The District's general obligation debt does not count towards the Town's legal debt limit. Sources: Financial Statements; Pima County Marana Town Council Regu s yeeting Agenda Packet Page 251 of 371 March 4, 2025 Town of Marana, Arizona Schedule 17 Pledged -Revenue Coverage Last Ten Fiscal Years (Amounts Expressed in Thousands) Fiscal Year Gladden Farms Community Facilities District General Obligation Bonds* Property Tax Debt Service Collections Principal Interest Coverage 2024 $ 1,361 $ 475 $ 903 98.8% 2023 1,173 465 548 115.8% 2022 956 450 453 105.9% 2021 798 410 331 107.7% 2020 667 265 282 121.9% 2019 479 210 271 99.6% 2018 492 210 271 102.3% 2017 452 265 295 80.7% 2016 427 250 445 61.4% 2015 393 240 458 56.3% 2014 373 225 470 53.7% Fiscal Year Saguaro Springs Community Facilities District General Obligation Bonds ** Property Tax Debt Service Collections Principal Interest Coverage 2024 $ 816 $ 275 $ 263 151.7% 2023 686 400 274 101.8% 2022 560 150 223 150.1% 2021 470 160 203 129.5% 2020 364 100 161 139.5% 2019 254 73 347.9% 2018 N/A - - N/A 2017 N/A N/A 2016 N/A - - N/A 2015 N/A N/A 2014 N/A - - N/A Fiscal Year Tangerine Road Farms Improvement District Special Assessment Bonds *** Property Tax Debt Service Collections Principal Interest Coverage 2024 $ 1,528 $ 1,526 $ 74 95.5% 2023 2,280 1,924 109 112.1 2022 1,801 1,834 145 91.0% 2021 2,298 2,023 185 104.1% 2020 2,091 2,574 228 74.6% 2019 2,869 2,074 357 118.0% 2018 989 45 254 330.8% 2017 2,351 1,328 732 114.1% 2016 2,141 1,319 792 101.4% 2015 2,065 1,242 849 98.8% 2014 2,210 1,438 913 94.0% Notes: * Bonds issued for Gladden Farms Community Facilities District and Gladden Farms II Community Facilities District, component units of the Town. ** Bonds issued for Sagauro Springs Community Facilitates District, a component unit of the Town. ***Special assessment amounts issued for Tangerine Road Farms Improvement District, a governmental fund of the Town. Principal debt payoff begins fiscal year 2009. Collection fees related to special assessment to begin fiscal year 2009. Source: Financial statements and Notes to the Financial Statements Marana Town Council Regulleeting Agenda Packet Page 252 of 371 March 4, 2025 Town of Marana, Arizona Schedule 18 Demographic and Economic Statistics Last Ten Fiscal Years Fiscal Year Population Per Capita Personal Personal School Unemployment Income Income Median Age Enrollment Rate 2024 60,366 $ 63,871,000 $ 50,327 42 12,839 2023 59,433 59,768,400 41,273 41.2 12,933 2022 54,895 55,643,600 39,007 39.6 12,627 2021 51,908 56,168,200 36,182 39.4 12,567 2020 49,323 49,961,000 36,282 39 12,202 2019 47,007 48,185,000 33,488 37.6 12,782 2018 44,792 39,063,898 33,111 37.9 12,290 2017 43,474 37,926,114 32,646 48.1 12,152 2016 41,315 36,821,470 37,107 29.7 12,227 2015 40,324 35,749,000 34,026 39.6 12,625 Sources: U.S. Census Bureau, Population Division; Arizona Department of Commerce; Pima Association of Governments; Arizona's Economy; The University of Arizona; and Marana Unified School District. 3.9% 3.3% 4.0% 4.9% 7.7% 2.8% 2.8% 4.3% 4.7% 5.9% Marana Town Council Re$014r Meeting Agenda Packet Page 253 of 371 March 4, 2025 Town of Marana, Arizona Schedule 19 Principal Employers Current Year and Nine Years Ago Employer 2024 2015 Percentage of Percentage of Total City Total City Employees Employment Employees Employment Marana Unified School District 2,120 7.2% 1,706 11.8% Town of Marana 456 1.6% 319 2.1 Wal-Mart 343 1.2% 450 2.9% The Ritz -Carlton Dove Mountain 350 1.2% 350 2.3% Fry's Food & Drug 1,400 4.8% 240 1.6% Sargeant Aerospace & Defense 313 1.1 % 315 1.7% Northwest Fire District 162 0.6% 235 1.5% Marana Main Health Center 250 0.9% 365 2.3% Costco 300 1.0% 130 0.8% FLSmidth Krebs 239 0.8% 293 1.6% Hunter Contracting 200 1.3% Source: Town of Marana Economic Development Department, MUSD, Northwest Fire District, Sargeant Aerospace, Costco Marana Town Council Reguinleeting Agenda Packet March 4, 2025 Page 254 of 371 Town of Marana, Arizona Schedule 20 Principal Retail and Contracting Sales Taxpayers Current Year and Nine Years Ago Fiscal Year 2024 Fiscal Year 2015 Percentage of Percentage of Sales Tax Total Sales Sales Tax Total Sales Payments Rank Tax Payments Payments Rank Tax Payments Retail Taxpayer A $ 3,267,316 1 4.6% $ 1,674,147 1 6.0% Taxpayer B 2,188,291 2 3.1% Taxpayer C 1,729,585 3 2.4% 1,127,383 2 4.0% Taxpayer D 1,428,244 4 2.0% 683,766 3 2.4% Taxpayer E 1,309,728 5 1.8% Taxpayer F 1,060,966 6 1.5% 616,745 4 2.2% Taxpayer G 1,052,273 7 1.5% 543,699 5 1.9% Taxpayer H 936,505 8 1.3% 455,623 6 1.6% Taxpayer I 487,206 9 0.7% Taxpayer J 417,891 10 0.6% Taxpayer K 431,110 7 1.5% Taxpayer L 291,740 8 1.0% Taxpayer M 287,286 9 1.0% Taxpayer N 259,716 10 0.9% $ 13,878,005 19.6% $ 6,371,215 22.5% Contracting Taxpayer A $ 2,560,172 1 3.6% $ 862,128 2 3.1% Taxpayer B 1,794,038 2 2.5% 313,021 7 1.1% Taxpayer C 1,662,443 3 2.3% 807,879 3 2.9% Taxpayer D 1,057,622 4 1.5% Taxpayer E 894,348 5 1.3% Taxpayer F 863,620 6 1.2% Taxpayer G 856,396 7 1.2% Taxpayer H 699,974 8 1.0% Taxpayer I 646,257 9 0.9% Taxpayer J 603,751 10 0.9% Taxpayer K 868,983 1 3.1% Taxpayer L 638,282 4 2.3% Taxpayer M 422,762 5 1.5% Taxpayer N 417,286 6 1.5% Taxpayer 0 221,520 8 0.8% Taxpayer P 218,568 9 0.8% Taxpayer Q 157,319 10 0.6% $ 11,638,622 16.4% $ 4,927,748 16.3% Source: Town of Marana Finance Department, Arizona Department of Revenue Marana Town Council Regu nt/leeting Agenda Packet March 4, 2025 Page 255 of 371 Town of Marana, Arizona Schedule 21 Full -Time Equivalent Town Government Employees by Function Last Ten Fiscal Years 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Function General government 67.5 70.9 72.9 73.3 73.3 75.3 75.3 78.3 85.5 88.0 Development and planning services Public safety Police Officers 81.0 83.0 85.0 87.0 87.0 90.0 90.0 96.0 102.0 107.0 Civilians 28.0 28.0 28.0 28.0 31.0 31.0 31.0 31.0 31.0 32.0 Building safety 13.0 13.0 12.0 12.0 13.0 13.0 13.0 14.0 13.0 14.0 Highways and streets 35.0 35.0 34.0 36.0 39.0 44.0 44.0 46.0 47.0 49.0 Health and safety - 2.0 3.0 3.0 3.0 3.0 3.6 3.6 Culture and recreation 36.5 38.5 41.8 41.0 40.0 42.0 42.0 53.0 55.0 55.0 Economic and community development 40.4 39.4 43.0 44.5 42.5 39.5 39.5 40.5 46.5 45.5 Water utilities 22.0 23.0 23.0 24.0 25.2 27.6 29.6 31.6 34.0 35.0 Wastewater utilities 4.0 4.0 4.0 5.0 7.0 7.0 7.0 7.0 8.0 8.0 Municipal airport 1.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 4.0 4.0 Total 328.3 337.8 346.7 355.8 364.0 375.4 377.4 403.4 429.6 441.1 Source: Town of Marana; Annual Budget; Authorized position schedule. Marana Town Council Rel tlhr Meeting Agenda Packet Page 256 of 371 March 4, 2025 Town of Marana, Arizona Schedule 22 Single Family Residential Permits Issued Last Ten Fiscal Years Month 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 January 42 39 54 82 42 76 99 198 27 118 February 51 58 73 65 43 80 100 102 36 129 March 57 59 76 58 61 88 77 146 60 121 April 55 54 52 60 88 37 100 81 67 110 May 87 37 85 79 71 57 82 59 98 167 June 67 50 63 80 97 111 143 63 80 133 July 59 36 73 79 83 103 99 37 74 108 August 35 47 75 67 62 82 86 36 91 53 September 51 37 40 58 65 73 159 38 91 67 October 62 57 62 63 79 82 128 39 94 83 November 22 51 75 74 67 62 86 35 83 48 December 33 56 45 59 50 64 96 57 83 Calendar total 621 581 773 824 808 915 1255 891 884 1137 Fiscal total 668 559 687 794 802 855 1067 1303 610 1294 Source: Town of Marana Finance Department, Town of Marana Building Services Marana Town Council ReOar ar Meeting Agenda Packet Page 257 of 371 March 4, 2025 Town of Marana, Arizona Schedule 23 Capital Asset Statistics by Function June 30, 2024 Function Fiscal Year 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Public Safety Police: Stations 1 1 1 1 1 1 1 1 1 1 Substations 1 1 1 1 1 1 1 1 1 1 Police vehicles 129 128 129 129 131 132 131 135 139 132 Highways and Streets Street (miles) 511 518 520 524 540 570 591 618 638 660 Culture and Recreation Parks 8 9 9 11 13 14 14 14 14 14 Parks Acreage 139 146 146 158 182 182 182 182 182 182 Trails in miles - hiking 37 38 39 39 41 41 41 51 51 51 Trails in miles - paved 18 19 21 21 21 24 27 27 27 29 Splash pads - 1 1 2 2 2 2 2 2 Swimming pools 1 1 1 1 1 1 1 1 1 1 Tennis courts 6 6 6 6 6 5 4 5 5 5 Pickleball courts - - - - 3 7 7 7 Senior/community center 1 1 1 1 1 1 1 1 1 1 Water Systems Miles of water mains 135 138 146 149 157 162 169 189 210 223 Service connections 6,429 6,745 7,205 7,850 8,533 9,166 9,528 10,292 11,046 12,365 Water treatment campus - - - - - 2 2 2 Wastewater Number of manholes 891 909 978 1,066 1,235 1,313 1,379 1,990 2,081 2186 Sewer mains (miles) 48.3 49.2 53.6 58.5 62.9 66.0 69.0 89.0 93.0 107 Avg Daily Sewage Treated (MGD) 0.348 0.360 0.425 0.480 0.520 0.600 0.659 0.739 0.807 0.984 Source: This information is provided from the Town's facility records. Marana Town Council Rej019r Meeting Agenda Packet Page 258 of 371 March 4, 2025 11555 W Civic Center Drive `X 46. Marana, AZ 85653 (520) 382-1999 I MaranaAZ.gov MARANA Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 259 of 371 ka bakertilly Town of Marana Annual Expenditure Limitation Report June 30, 2024 Marana Town Council Regular Meeting Agenda Packet IIv. I I LILO Page 260 of 371 Town of Marana Table of Contents June 30, 2024 Page Independent Auditors' Report 1 Annual Expenditure Limitation Report - Part I 2 Annual Expenditure Limitation Report - Part II 3 Annual Expenditure Limitation Report - Reconciliation 4 Notes to Annual Expenditure Limitation Report 5 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 261 of 371 � bakertilly Independent Accountants' Report The Auditor General of the State of Arizona and The Honorable Mayor and Town Council of the Town of Marana, Arizona We have examined the accompanying Annual Expenditure Limitation Report of the Town of Marana, Arizona for the year ended June 30, 2024. The Town's management is responsible for presenting this report in accordance with the Uniform Expenditure Reporting System as described in Note 1. Our responsibility is to express an opinion on this report based on our examination. We have presented the results of our examination in the accompanying schedules. Our examination was conducted in accordance with the attestation standards for a direct examination engagement established by the American Institute of Certified Public Accountants (AICPA). Those standards require that we plan and perform the examination to obtain reasonable assurance about whether this report is presented in accordance with the Uniform Expenditure Reporting System. An examination involves performing procedures to obtain evidence about the amounts and disclosures in the report. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of the report, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent of the Town of Marana and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our examination engagement. In our opinion, the Annual Expenditure Limitation Report of the Town of Marana, Arizona is fairly presented in accordance with the Uniform Expenditure Reporting System as described in Note 1, in all material respects. goi<FA-11 05, 4-z_f Tempe, Arizona February 14, 2025 Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. Marana Town Council Regulal Meeting Agenda Packet Page 262 of 371 March 4, 2025 Docusign Envelope ID: 37365411-CEDB-4D07-9BD1-71B62ED45D53 Town of Marana, Arizona Annual Expenditure Limitation Report - Part I Year Ended June 30, 2024 1. Economic Estimates Commission expenditure limitation 2. Voter -approved alternative expenditure limitation (approved August 4, 2020) 3. Enter applicable amount from line 1 or line 2 4. Amount subject to the expenditure limitation (total amount from Part II, line C) 5. Board -authorized expenditures necessitated by a disaster the Governor declared 6. Board -authorized expenditures necessitated by a disaster the Governor did not declare 7. Prior -year, voter -approved expenditures to exceed the expenditure limitation for the reporting fiscal year 8. Subtotal 9. Board -authorized excess expenditures for the previous fiscal year necessitated by a disaster the Governor did not declare and the voters did not approve 10. Total adjusted amount subject to the expenditure limitation 11. Amount under (in excess of) the expenditure limitation $ 283,292,471 336,261,198 $ 336,261,198 $ 152,072,904 $ 152,072,904 $ 152,072,904 $ 184,188,294 I hereby certify, to the best of my knowledge and belief, that the information contained in this report is accurate and in accordance with the requirements of the Uniform Expenditure Reporting System. Signature of chief financial officer: gta.tn,t/uS a(atf �t� tS Name and title: Yiannis Kalaitzidis, Finance Director Telephone number: (520) 382-3493 Date: Marana Town Council Regular Meeting Agenda Packet Page 263 of 371 March 4, 2025 Town of Marana, Arizona Annual Expenditure Limitation Report - Part II Year Ended June 30, 2024 Description Internal Governmental Enterprise service funds funds funds Total A. Amounts reported on the Reconciliation, line D $116,843,061 $ 29,919,585 $ 5,310,258 $152,072,904 B. Less exclusions claimed: 1. Debt proceeds 2. Debt service requirements 3. Dividends, interest, and gains on the sale or redemption of investment securities 4. Trustee or custodian 5. Grants and aid from the federal government 6. Grants, aid, contributions, or gifts from a private agency, organization, or individual, except amounts received in lieu of taxes 7. Amounts received from the State of Arizona 8. Quasi -external interfund transactions 9. Voter -approved amounts accumulated for the purchase of land, and the purchase or construction of buildings or improvements 10 Highway user revenues in excess of those received in fiscal year 1979-80 11 Contracts with other political subdivisions 12 Refunds, reimbursements, and other recoveries 13 Voter -approved exclusions not identified above 14 Prior years carryforward 15 Qualifying capital improvement expenditures repaid in accordance with A.R.S. §41-1279.07 16 Total exclusions claimed C. Amounts subject to the expenditure limitation $116,843,061 $ 29,919,585 $ 5,310,258 $152,072,904 Marana Town Council Regular Meeting Agenda Packet Page 264 of 371 March 4, 2025 Town of Marana, Arizona Annual Expenditure Limitation Report - Reconciliation Year Ended June 30, 2024 Description A. Total expenditures/expenses/deductions and applicable other financing uses, special items, and extraordinary items reported within the fund financial statements B. Subtractions: 1. Items not requiring use of current financial resources: a. Depreciation b. Loss on disposal of capital assets c. Bad debt expense d. Pension and other postemployment benefits (OPEB) expense e. Claims incurred but not reported (IBNR) f. Landfill closure and postclosure care costs and pollution remediation 2. Expenditures of separate legal entities established under Arizona Revised Statutes 3. Required fees paid to the Industrial Commission of Arizona 4. Present value of net minimum lease, financed purchase, and subscription -based information technology arrangement (SBITA) contract payments recorded as expenditures at the agreements' inception 5. Involuntary court judgments 6. Total subtractions C. Additions: 1. Principal payments on long-term debt 2. Capital asset acquisitions 3. Amounts paid in the current year but reported as expenses in previous years: a Claims previously recognized as IBNR b Landfill closure and postclosure care costs and pollution remediation 4. Pension and OPEB contributions paid in the current year 5. Transfers to separate legal entities 6. Total additions D. Amounts reported on Part II, line A Internal Governmental Enterprise service funds funds funds Total $ 116,985,368 $17,920,128 $ 5,310,258 $140,215,754 5,474,984 165,690 5,474,984 165,690 478,265 478,265 142,307 142,307 142,307 6,118,939 6,261,246 3,584,532 14,187,316 346,548 3,584,532 14,187,316 346,548 18,118,396 18,118,396 $ 116,843,061 $ 29,919,585 $ 5,310,258 $152,072,904 Marana Town Council Regular Meeting Agenda Packet Page 265 of 371 March 4, 2025 Town of Marana Notes to Annual Expenditure Limitation Report June 30, 2024 1. Summary of Significant Accounting Policies The Annual Expenditure Limitation Report (AELR) is presented as prescribed by the Uniform Expenditure Reporting System (UERS), as required by Arizona Revised Statutes §41-1279.07, and in accordance with the voter -approved alternative expenditure limitation adopted August 4, 2020 as authorized by the Arizona Constitution, Article IX, §20 (9). In accordance with the UERS requirements, a note to the AELR is presented below for any exclusion claimed on part II and each subtraction or addition in the Reconciliation that cannot be traced directly to an amount reported in the fund financial statements. All references to financial statement amounts in the following notes refer to the Statement of Revenues, Expenditures, and Changes in Fund Balances for the Governmental Funds, Statement of Revenues, Expenses, and Changes in Fund Net Position for the Proprietary Funds, Statement of Cash Flows for the Proprietary Funds, and the Employee Retirement Systems disclosure. 2. Reconciliation Deductions and Additions The addition of $3,584,532 for principal payments on long-term debt in the Enterprise Funds consists of $991,709 paid on loans payable and $2,565,000 paid on bonds payable, during the current fiscal year. The addition for the acquisition of capital assets consists of $14,187,316 paid for various capital assets in the Enterprise Funds. 3. Pension Expense and Contributions The $478,265 subtraction for pension expense consists of changes in the net pension assets and liabilities, and changes in deferred inflows and outflows related to pensions recognized in the current year in the enterprise and internal service funds. The $346,547 addition for pension contributions paid in the current year consists of the required pension contributions made to the Arizona State Retirement System from the enterprise and internal service funds. The schedule below reconciles the net effect the subtraction and addition have on the expenditures subject to the limitation to the amounts reported on the statement of cash flows' net effect on cash. Statement of cash flows: Change in net pension and OPEB asset Change in deferred inflows related to pensions and OPEB Change in deferred outflows related to pensions and OPEB Change in net pension and OPEB liability Total AELR, reconciliation: Pension/OPEB contributions, addition Pension/OPEB expense (income), subtraction Enterprise Funds 4,764 (47,903) 174,856 $ 131,717 $ 346,548 478,265 Total $ 131,717 Marana Town Council Regula5 Meeting Agenda Packet March 4, 2025 Page 266 of 371 Town of Marana Notes to Annual Expenditure Limitation Report June 30, 2024 4. Fees Paid to Industrial Commission of Arizona The subtraction for required fees State law required the Town to pay that are excluded from the town expenditure limitation consists of payments to the Industrial Commission of Arizona pursuant to A.R.S §23-1703 for the Municipal Firefighter Cancer Reimbursement Fund, which were recorded as a $142,307 expenditure. Marana Town Council Regul4 Meeting Agenda Packet March 4, 2025 Page 267 of 371 ka bakertilly Town of Marana, Arizona Report on Federal Awards June 30, 2024 Marana Town Council Regular Meeting Agenda Packet IIv. I I LILO Page 268 of 371 Town of Marana, Arizona Table of Contents June 30, 2024 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Page 1 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 3 Schedule of Expenditures of Federal Awards 6 Notes to Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 8 Marana Town Council Regular Meeting Agenda Packet Page 269 of 371 March 4, 2025 � bakertilly Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Independent Auditors' Report To the Town Council of Town of Marana, Arizona We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Marana, Arizona (the Town), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements, and have issued our report thereon February 14, 2025. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. Marana Town Council RegulaflMeeting Agenda Packet Page 270 of 371 March 4, 2025 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. gocAm_11 05; 4-1-Y9 Tempe, Arizona February 14, 2025 Marana Town Council Regula2Meeting Agenda Packet March 4, 2025 Page 271 of 371 � bakertilly Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Independent Auditors' Report To the Town Council of Town of Marana, Arizona Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited the Town of Marana, Arizona'S (the Town) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the Town's major federal programs for the year ended June 30, 2024. The Town's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. In our opinion, the Town complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the Town's compliance with the compliance requirements referred to above. Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. Marana Town Council Regula@Meeting Agenda Packet Page 272 of 371 March 4, 2025 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the Town's federal programs. Auditors' Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Town's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Town's compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Town's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the Town's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Town's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Marana Town Council Regula4Meeting Agenda Packet March 4, 2025 Page 273 of 371 Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements. We issued our report thereon dated February 14, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the basic financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. 1,(74-A-- Tempe, Arizona February 14, 2025 05 Marana Town Council Regula5Meeting Agenda Packet March 4, 2025 Page 274 of 371 Town of Marana, Arizona Schedule of Expenditures of Federal Awards Year Ended June 30, 2024 Federal Grantor/ Program Title Federal Programs U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster: Community Development Block Grant 2022-2023 Community Development Block Grant 2023-2024 Total U.S. Department of Housing and Urban Development - Community Development Block Grants Cluster U.S. Department of Justice Drug Enforcement Administration Bulletproof Vests Counter Narcotics Alliance (Bryne) Total U.S. Department of Justice Federal Aviation Administration Airport Improvement Program - Siting Study Airport Improvement Program - ATCT Environmental Assessment Airport Improvement Program - Airport Infrastructure Grant Project Install Weather Reporting Equip Total Federal Aviation Administration U.S. Department of Transportation Highway Safety Cluster: State and Community Highway Safety Grant State and Community Highway Safety Grant Total U.S. Department of Transportation - Highway Safety Cluster U.S. Department of Treasury Exchange of Federal Tax Information with State Tax Agencies - Secret Service COVID-19 - Coronavirus State and Local Fiscal Recovery COVID-19 - Coronavirus State and Local Fiscal Recovery Total U.S. Department of Treasury Environmental Protection Agency Drinking Water State Revolving Fund Total Environmental Protection Agency Executive Office of the President, Office of National Drug Control Policy High Intensity Drug Trafficking Program Total Executive Office of the President, Office of National Drug Control Policy U.S. Department of Homeland Security Homeland Security Grant Program Total U.S. Department of Homeland Security Total federal programs Denoted as a major program Cluster Name CDBG - Entitlement/Special Purpose Grants Cluster CDBG - Entitlement/Special Purpose Grants Cluster Highway Safety Cluster Highway Safety Cluster Assistance Listing Number 14.218 14.218 16.001 16.607 16.738 20.106 20.106 20.106 Pass -Through Agency Pima County Pima County Direct Direct ACJC to City of Tucson Direct Direct Direct Pass -Through Agency Grant Number CT-CR-23-184 B-23-MC-04-0519 Resolution 2022-105 N/A DC-20-013 3-04-0058-024-2021 3-04-0058-029-2023 3-04-0058-031-2024 20.600 Governor's Office of Highway Safety 2023-PTS-034, 2024-PTS-032 20.600 Governor's Office of Highway Safety 2023-AL-016, 2024-AL-017 21.004 Direct VIA Marketing grant (Arizona Office of Tourism) Arizona Water Infrastructure Finance 21.027 Authority (WIFA) 21.027 Arizona Water Infrastructure Finance 66.468 Authority (WIFA) 95.001 Pima County Arizona Department of Emergency 97.067 and Military Affairs See notes to schedule of expenditures of federal awards Marana Town Council Regailar Meeting Agenda Packet March 4, 2025 N/A GR-ARPA-11112021-02-022 WC1-021-2023 Loan 920352-23 HT-22-2930, HT-23-2930, HT-24-2930 GR038, GR039, GR043,AD013 Federal Expenditures $ 18,249 53,989 72,238 20,327 16,144 38,322 74,793 10,951 208,333 80,209 299,493 73,517 66,609 140,126 1,937 12,125 4,492 18,554 900,000 900,000 140,016 140,016 344,368 344,368 $ 1,989,588 Page 275 of 371 Town of Marana, Arizona Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2024 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Marana, Arizona under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Marana, Arizona, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town of Marana, Arizona. 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass -through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. 3. Indirect Cost Rate The Town of Marana, Arizona has not elected to use the 10% de minimis indirect cost rate. Marana Town Council Regula7 Meeting Agenda Packet March 4, 2025 Page 276 of 371 Town of Marana, Arizona Schedule of Findings and Questioned Costs Year Ended June 30, 2024 Section I - Summary of Auditors' Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: Material weakness(es) identified? Significant deficiency(ies) identified? Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: Material weakness(es) identified? Significant deficiency(ies) identified? yes yes yes X no yes yes X no X none reported X no X none reported Type of auditor's report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with Section 2 CFR 200.516(a) of the Uniform Guidance? yes X no Auditee qualified as low -risk auditee? Dollar threshold used to distinguish between Type A and Type B programs: Identification of major federal programs: Assistance Listing Number(s) 66.468 97.067 Section II - Financial Statement Findings None noted. X yes no $750,000 Name of Federal Program or Cluster Capitalization Grants for Drinking Water State Revolving Fund Homeland Security Grant Program - Operation Stonegarden Section III - Federal Awards Findings and Questioned Costs None noted. Marana Town Council Regula$ Meeting Agenda Packet March 4, 2025 Page 277 of 371 46,, MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting Ci Meeting Date: 03/04/2025 To: Mayor and Council From: Curry C. Hale, Human Resources Director Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Resolution No. 2025-017: Relating to Administration; demonstrating the Town's compliance with A.R.S. § 41-1494 (Curry C. Hale) Discussion: The Town is in compliance with A.R.S. § 41-1494. The Town does not use public moneys for or require employees to participate in training, orientations, or therapies that present any form of blame or judgment on the basis of race, ethnicity, or sex. In addition to town -wide training presented by the Human Resources Department, department -specific training, developed and delivered by the Police Department, also does not include training that violates the prohibition as defined by A.R.S. § 41-1494. Staff Recommendation: Staff recommends adoption of Resolution No 2025-017 demonstrating compliance with A.R.S. § 41-1494. Suggested Motion: I move to adopt Resolution No 2025-017 demonstrating the Town's compliance with A.R.S. § 41-1494. Attachments Resolution No. 2025-017 Memo Marana Town Council Regular Meeting Agenda Packet Page 278 of 371 March 4, 2025 MARANA RESOLUTION NO. 2025-017 RELATING TO ADMINISTRATION; DEMONSTRATING THE TOWN'S COMPLIANCE WITH A.R.S. § 41-1494 WHEREAS A.R.S. § 41-1494 prohibits the Town from using public monies for or requiring employee participation in training, orientation or therapy that presents any form of blame or judgment on the basis of race, ethnicity or sex; and WHEREAS A.R.S. § 9-481(H) requires the Town Council to demonstrate compliance with A.R.S. § 41-1494 when audit results are presented to the Town Council; and WHEREAS the Human Resources Director has verified that the Town has not required any employee to participate in training, orientation or therapy that presents any form of blame or judgment on the basis of race, ethnicity or sex as defined in A.R.S. § 41- 1494; and WHEREAS because there has not been training, orientation or therapy that presents any form of blame or judgment on the basis of race, ethnicity or sex, no public monies have been expended for this purpose; and WHEREAS the Town Council has determined that the Town is in compliance with A.R.S. § 41-1494. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA, that the Town demonstrates compliance with A.R.S. § 41-1494. IT IS FURTHER RESOLVED that the Town's Manager and staff are hereby directed and authorized to undertake all other and further tasks required or beneficial to carry out the terms, obligations, and objectives of this resolution. PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA, this 4th day of March, 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David L. Udall, Town Clerk Jane Fairall, Town Attorney Resolution No. 2025-017 Marana Town Council Regular Meeting Agenda Packet Page 279 of 371 March 4, 2025 MARANA AZ HUMAN RESOURCES MEMORANDUM TO: Mayor and Town Council 7/1 FROM: Curry C. Hale, Human Resources Director SUBJECT: Acknowledgement of Compliance with ARS 41-1494 DATE: March 4, 2025 CC: Terry Rozema, Town Manager The Town of Marana offers a variety of training programs in support of town policy and compliance with state and federal law. As the Human Resources Director for the Town of Marana, I am familiar with mandated townwide training. In compliance with ARS 41-1494, the Town does not require employees to engage in trainings, orientations, or therapies that present any form of blame or judgment on the basis of race, ethnicity, or sex. In addition to townwide training presented by the Human Resources Department, I have confirmed that department specific trainings, developed and delivered by the Police Department, does not include training that violates the prohibition as defined by ARS 41-1494. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 280 of 371 46,, MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting C2 Meeting Date: 03/04/2025 To: Mayor and Council From: Brian Varney, Senior Planner Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Resolution No. 2025-018: Relating to Development; approving the Final Plat for Stonegate Blocks 8-10,15-17, and Parcels E and F located approximately one and one-half miles north of Tangerine Road and east of Adonis Road within a portion of Section 25, Township 11 South, and Range 11 East (Brian D. Varney) Discussion: Request Bowman, representing the property owner, CLB Real Property Holding Company, LLC, is requesting approval of the Final Plat for Stonegate Blocks 8-10,15-17, and Parcels E and F on approximately 224.75 acres located approximately one and one-half miles north of Tangerine Road and east of Adonis Road. The plat proposes to create six blocks and two parcels. Zoning and Land Use The zoning of the property is SP (Tortolita Shadows Specific Plan) with land use designations of S (Suburban), U (Urban), AC (Activity Center), and OS/D (Open Space / Drainage), as well as the Town's standard R-5 (Single-family Residential) zoning. It is anticipated that the blocks within the proposed plat will be further subdivided in the future except Block 17, which is designated for recreational use and will be developed as a 5-acre community park, as required by zoning, most likely concurrent with the development of the adjacent blocks. Parcel E will be subject to further subdivision, and Parcel F will be dedicated and conveyed to the Town by this plat for the purposes of drainage and public utilities. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 281 of 371 Access and Traffic Circulation Access to the proposed blocks shall be provided by Adonis Road, Red Core Loop, and eventually Moore Road once constructed. As the blocks and Parcel E within the plat are subdivided, additional access will be provided to the interior lots by either public or private local streets. Public right-of-way dedication will occur with this proposed plat. Right-of-way for the east half of Adonis Road, at a width of 75 feet, will be dedicated along the west boundary of the plat. The south portion of the right-of-way for Red Core Loop will be dedicated at a width of 90 feet with this plat. The remaining portion (north) of the Loop will be dedicated with the future subdivision of Parcel E. The remaining right-of-way for Moore Road will be dedicated, at a width of 180 feet, when Parcel E is subdivided. Infrastructure and Utilities Water and wastewater service will be provided to this subdivision by Marana Water. Staff Recommendation: Staff has reviewed the proposed final plat against all applicable requirements. The proposed plat is in substantial conformance with all required development regulations, and staff recommends approval. Suggested Motion: I move to adopt Resolution No. 2025-018, approving the Final Plat for Stonegate Blocks 8-10,15-17 and Parcels E and F. Attachments Resolution No. 2025-018 PRV2206-004 Final Plat for Stonegate Blks 8-10,15-17 PRV2206-004 Final Plat for Stonegate Blks 8-10,15-17 Map PRV2206-004 Final Plat for Stonegate Blks 8-10,15-17 App Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 282 of 371 MARANA RESOLUTION NO. 2025-018 RELATING TO DEVELOPMENT; APPROVING THE FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17, AND PARCELS E AND F LOCATED APPROXIMATELY ONE AND ONE-HALF MILES NORTH OF TANGERINE ROAD AND EAST OF ADONIS ROAD WITHIN A PORTION OF SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST WHEREAS, on February 6,1990, the Mayor and Council adopted Ordinance No. 90.04 approving a rezoning creating the Rancho Marana Specific Plan; and WHEREAS, on May 18, 1999, the Mayor and Council adopted Ordinance No. 99.13, amending the Rancho Marana Specific Plan by dividing Master Developer duties between Rancho Marana East (east of the I-10 freeway) and Rancho Marana West (west of the I-10 freeway); and WHEREAS on July 17, 2012, the Mayor and Council adopted Ordinance No. 2012.05 approving a rezoning creating the Tortolita Shadows Specific Plan; and WHEREAS, on February 21, 2023, the Mayor and Council adopted Ordinance No. 2023.004, rezoning approximately 165 acres of land located east of Interstate 10 and east and west of Adonis Road, known as "Stonegate East"; and WHEREAS together the property located within the Rancho Marana East Specific Plan, the Tortolita Shadows Specific Plan, and the Stonegate East rezoning comprise the project known as the "Stonegate Development Project"; and WHEREAS on November 29, 2023, the Marana Development Services Department, Planning Division approved an Administrative Amendment to the Rancho Marana East Specific Plan and an amendment to the western portion of the Tortolita Shadows Specific Plan to adjust internal boundaries of land use designations within both plans in order to create a more cohesive master plan area for the planned Stonegate Development Project; and WHEREAS BOWMAN, representing the property owner, has applied for approval of the Final Plat for Stonegate Blocks 8-10,15-17 and Parcels E and F consisting of 224.75 acres located partially within the Tortolita Shadows Specific Plan area and partially within the Stonegate East rezoning area; and WHEREAS the Mayor and Council, at its March 4, 2025 meeting, determined that the Final Plat for Stonegate Blocks 8-10,15-17 and Parcels E and F should be approved. Marana Resolution No. 2025-018 1 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 283 of 371 NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA that the Final Plat for Stonegate Blocks 8-10, 15- 17 and Parcels E and F is hereby approved. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 4th day of March 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David L. Udall, Town Clerk Jane Fairall, Town Attorney Marana Resolution No. 2025-018 2 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 284 of 371 GENERAL NOTES 1. THE GROSS AREA OF THE SUBDIVISION IS 224.75 AC (9,790,165 SF). MORE OR LESS 2. THERE ARE 6 BLOCKS AND 2 PARCELS. BLOCK 17 SHALL BE COMMON AREA "A" (ACTIVE OPEN SPACE, RECREATIONAL AREA, AND DRAINAGE) FOR THE PURPOSE OF A NEIGHBORHOOD PARK. 3. TOTAL MILES OF NEW PUBLIC STREET IS 1.02 AND WILL BE DEDICATED BY THIS BLOCK PLAT. TOTAL MILES OF NEW PRIVATE STREETS IS 0.0. TOTAL AREA OF PUBLIC STREET IS 16.67 AC (726,251.89 SF). TOTAL AREA OF NEW PUBLIC STREET IS 10.70 AC (466,046.01 SF). TOTAL AREA OF PRIVATE STREET IS 0.0 AC (0 SF). 4. THE EXISTING ZONING IS: "SP" TORTOLITA SHADOWS SPECIFIC PLAN (T.S.S.P) PER ORDINANCE NO. 2012.05 AND PCZ2309-001 WITH LAND USES: S, U, AC, OS/D "R-5" PER ORDINANCE NO. 2023.004 WITH LAND USES: RESIDENTIAL 5. DEVELOPMENT STANDARDS: SPECIFIC LAND USE/ MIN. LOT MAX. BLDG BUILDING SETBACKS (2) MAX. LOT PLAN ZONING SIZE (SF) HEIGHT FRONT (STREET) SIDE REAR COVERAGE TSSP TSSP TSSP TSSP TSSP TSSP AC AC (Non-res) (1) U (SFR) U (MFR) U (Non-res) (1) S R-5 75' 15' 75' 20' 3500 40' 10' (20' GARAGE) 75' 15' (3) 75' 20' 4500 30' 10' (20' GARAGE) 5000 30' 10' (20' GARAGE) 15' 65% 20' 65% 0' (2) 10' - 15' (3) 65% 20' 65% 0' (2) 10' 65% 0' (2) 10' 75% (1) REFER TO SECTION 3.B.4 OF THE T.S.S.P. (2) 0' SETBACKS ARE SUBJECT TO BUILDING CODE REQUIREMENTS. (3) MFR SETBACKS ARE SITE SETBACKS 6. THE BASIS OF BEARING IS THE SOUTH LINE OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST , GILA AND SALT RIVER MERIDIAN, AS MONUMENTED BY U.S. DEPARTMENT OF INTERIOR CAP AT THE SOUTHEAST CORNER OF SAID SECTION AND BY A 2 INCH ALUMINUM CAP AT THE SOUTH QUARTER CORNER OF SAID SECTION: SAID BEARING BEING S89°31'08"W. 7. UPON COMPLETION OF ALL PHASES OF DEVELOPMENT, THE 100-YEAR FREQUENCY FLOOD WILL BE ENTIRELY CONTAINED WITHIN THE RIGHT-OF-WAY OF PAVED STREETS AND WITHIN DRAINAGE EASEMENTS. 8. ALL DRAINAGE IMPROVEMENTS ON OR ADJACENT TO THIS PROJECT WHICH ARE TO BE CONSTRUCTED IN CONJUNCTION WITH THE DEVELOPMENT OF THIS PROJECT, SHALL BE CONSTRUCTED ACCORDING TO PLANS AS REVIEWED AND APPROVED BY THE TOWN OF MARANA. 9. THE DEVELOPER HOLDS THE TOWN OF MARANA , ITS SUCCESSORS AND ASSIGNEES HARMLESS IN THE EVENT OF FLOODING. 10. DRAINAGE WILL NOT BE ALTERED , DISTURBED, OR OBSTRUCTED WITHOUT THE APPROVAL OF THE TOWN OF MARANA COUNCIL. 11. THIS SUBDIVISION IS LOCATED WITHIN THE TOWN OF MARANA WATER SERVICE AREA, WHICH HAS BEEN DESIGNATED AS HAVING AN ASSURED WATER SUPPLY UNDER A.R.S. 45-576. 12. THE RELOCATION OF ANY UTILITIES SHALL BE AT NO EXPENSE TO THE PUBLIC OR THE TOWN OF MARANA. 13. NO FURTHER LOT SPLITTING OF SUBDIVIDING SHALL BE DONE WITHOUT THE WRITTEN APPROVAL OF THE TOWN OF MARANA. 14. FIRE HYDRANTS AT 500-FOOT MAXIMUM INTERVALS SHALL BE INSTALLED WITHIN PUBLIC STREETS. THE MINIMUM FIRE FLOW REQUIREMENT IS 1,000 GALLONS/MINUTE. ALL HYDRANTS MUST BE INSTALLED AND OPERATIONAL PRIOR TO BEGINNING COMBUSTIBLE CONSTRUCTION MATERIALS ON SITE. 15. AFFECTED PARCELS: ASSESSORS PARCEL NO. 217-33-001 B; 217-33-001 E; 217-33-001 F; 217-33-001 H; 217-33-002T; 217-33-002V; 217-33-006D; 217-33-007A. 16. APPROVAL OF THIS PLAT DOES NOT AFFIRM , CERTIFY, OR APPROVE ANY LAND DIVISION THAT MAY BE CONTRARY TO STATE LAW, NOR DOES IT CERTIFY THE EXISTENCE OF, OR COMPLIANCE WITH, ANY DEED RESTRICTIONS OR EASEMENTS. 17. ALL NEW AND EXISTING UTILITIES WITHIN OR CONTIGUOUS TO THE SITE SHALL BE PLACED UNDERGROUND EXCEPT ELECTRICAL TRANSMISSION LINES CARRYING 48KV OR GREATER, AND THOSE LINES WHICH CAN BE SHOWN TO EXIST IN CURRENT OR FUTURE ELECTRICAL TRANSMISSION CORRIDORS 18. THERE IS THE POTENTIAL FOR OFF -SITE FLOWS TO AFFECT THIS SITE. FINAL ANALYSIS OF THESE FLOWS WILL BE ANALYZED AT THE TIME OF RESUBDIVISION /DEVELOPMENT OF EACH INDIVIDUAL BLOCK. OFF -SITE FLOWS AFFECTING EACH BLOCK WILL BE ACCEPTED BY AND INCORPORATED INTO THE DRAINAGE DESIGN OF EACH INDIVIDUAL BLOCK. 19. NOT USED 20. NOT USED 21. INTERIOR PROPERTY CORNERS SHALL BE MONUMENTED AS SOON AS COMPLETION OF THE INFRASTRUCTURE AND IMPROVEMENTS MAKE IT PRACTICAL TO DO SO. IF SUCH MONUMENTS SHOULD DIFFER FROM THE TYPE DESCRIBED ON THIS FINAL PLAT, A RECORD OF SURVEY SHALL BE FILLED SHOWING THOSE DIFFERENCES . ALL MONUMENTS SET SHALL BE BE UNDER THE DIRECT SUPERVISION OF THE SURVEYOR OF RECORD. IF FOR ANY REASON THE SURVEYOR OF RECORD IS NOT AVAILABLE TO SUPERVISE THE SETTING OF THE INTERIOR CORNER MONUMENTS, SUBSEQUENT TO THE RECORDING OF THE FINAL PLAT , THE REPLACEMENT SURVEYOR SHALL SET MONUMENTS WITH HIS/HER IDENTIFYING NUMBER AND A RECORD OF SURVEY SHALL BE RECORDED IN ACCORDANCE WITH ARIZONA STATE STATUES. 22. OBJECTS AND MATERIALS WITHIN SIGHT VISIBILITY TRIANGLES SHALL BE PLACED SO AS NOT TO INTERFERE WITH A VISIBILITY PLANE DESCRIBED BY TWO HORIZONTAL LINES LOCATED 30" AND 72" ABOVE FINISHED GRADE OF THE ROADWAY SURFACE, AND SHALL CONFORM TO THE TOWN OF MARANA SUBDIVISION STREET STANDARDS. 23. THE AREA BETWEEN 100-YEAR FLOOD LIMITS REPRESENTS AN AREA THAT MAY BE SUBJECT TO FLOODING FROM A 100-YEAR FREQUENCY FLOOD AND ALL LAND IN THIS AREA WILL BE RESTRICTED TO USES THAT ARE COMPATIBLE WITH FLOODPLAIN MANAGEMENT AS APPROVED BY THE FLOODPLAIN ADMINISTRATOR. 24. THE PROFESSIONAL ENGINEER OF RECORD SHALL CERTIFY AS TO THE FORM, LINE, AND FUNCTION OF ALL PUBLIC AND PRIVATE ROADWAYS AND DRAINAGE STRUCTURES BEFORE THE RELEASE OF ASSURANCES. 25. INSTALLATION OF ITEMS SUCH AS LANDSCAPING, IRRIGATION, SIGNAGE, MONUMENTS, WALLS AND DRAINAGE IMPROVEMENTS IN THE PUBLIC RIGHTS-OFWAY SHALL REQUIRE A PERPETUAL LICENSE AGREEMENT FOR INSTALLATION, MAINTENANCE AND INDEMNIFICATION. THE LICENSE AGREEMENT SHALL BE EXECUTED AND APPROVED BY THE TOWN OF MARANA PRIOR TO APPROVAL OF THE CLOSEOUT PACKAGE FOR THIS PROJECT. RANCHO MARANA EAST SPECIFIC PLAN (R.M.E.S.P) PER ORD. NO. 99.13 PCZ2309-002 R-5 2023.004 R-4 2023.004 MR-1 2023.004 TORTOLITA SHADOWS SPECIFIC PLAN (T.S.S.P) PER ORD. NO. 2012.05 PCZ2309-001 R-5 ORD. 2023.004 EXISTING ZONING MAP NOT TO SCALE W. GRIER ROAD (EXISTING PUBLIC 111 Hill I/i • A.P.N 217-35-159B .ADONIS MOBILE HOME. SUBDIVISION ASSOC. BK 24, PG 40 0' 650' SCALE: 1 "=650' FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17 AND PARCELS E & F A.P.N 217-31-097A STATE OF ARIZONA 1300' BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA PROJECT LAYOUT NORTHWEST CORNER OF - SECTION 25, T11S, R11E SECTION 23, T11S R11E SECTION 26, T11S R11E A.P.N 217-34-0010 TMR INVESTORS LLC S EQ.20051270891 LEGEND 250' FUTURE MOORE RD R.O.W. TO BE DEDICATED BY THE PARCEL A FINAL PLAT SOUTHWEST CORNER OF SECTION 25, T11S, R11E w E E 0) l= 1 co Sri N N z z 0 1= F— U 0 w w N SCALE: 1 "=650' A.P.N 217-31-097B STATE OF ARIZONA PARCEL A • SUBDIVISION BOUNDARY PARCEL LINE SECTION LINE EASEMENT LINE - AS DESCRIBED ON PLAT MATCH LINE PROPOSED R.O.W. LINE CENTERLINE FOUND MONUMENT TOWN OF MARANA APPROVALS BY BY BY P.E. MARANA TOWN ENGINEER/DEVELOPMENT ENGINEER DATE MARANA PLANNING MANAGER MARANA WATER DIRECTOR CERTIFICATION DATE DATE CLERK OF THE TOWN OF MARANA HEREBY CERTIFY THAT THIS PLAT WAS APPROVED BY THE TOWN COUNCIL OF THE TOWN OF MARANA ON THE DAY OF , 20 BY CLERK OF THE TOWN OF MARANA DATE ASSURANCES ASSURANCES IN THE FORM OF A THIRD PARTY TRUST FROM FIDELITY NATIONAL TITLE AGENCY, INC. AS RECORDED IN SEQUENCE NUMBER IN THE OFFICE OF THE RECORDER OF PIMA COUNTY, ARIZONA HAVE BEEN PROVIDED TO GUARANTEE INSTALLATION OF REQUIRED STREET, SEWER, ELECTRIC, GAS AND WATER UTILITIES, DRAINAGE, FLOOD CONTROL AND OTHER SUBDIVISION IMPROVEMENTS MEETING ESTABLISHED MINIMUM STANDARDS OF DESIGN AND CONSTRUCTION. BY A.P.N 217-55-0380 TOWN OF MARANA SEQ. 20241100173 A.P.N 217-32-001 C UNITED STATES OF AMERICA SEQ.19861410311 PARCEL E BLOCK 15 SHEET 4 SHEET INDEX SHEET DESCRIPTION 1 COVER SHEET AND NOTES 2 OVERALL 3-4 BLOCK COMPOSITE MAP 5 DETAILS NORTHEAST CORNER OF SECTION 25, T11S, R11E SECTION 24, T11S R11E SECTION 25, T11S R11E A.P.N 217-33-001 D CLB REAL PROPERTY HOLDING CO LLC A.P.N 217-33-001 G NITED STATES OF AMERICA SEQ.19852680327 RED CORE LOOP (FUTURE PUBLIC) BLOCK 16 BLOCK 10 • BLOCK 17 C.A."A" SHEET 3 BLOCK 9 • • • • • BLOCK 8 PARCEL F A.P.N 217-5E TOWN OF MARANA SEQ. 20241100173 RECORDING BASIS OF BEARING S89°31 '08"W • • • • SOUTHEAST CORNER OF SECTION 25, T11S, R11E SECTION 25, T1 1S R11 E • SECTION 30, T11 S R12E STATE OF ARIZONA COUNTY OF PIMA THIS PLAT WAS FILED FOR RECORD AT THE REQUEST OF DAY OF , 2025 AT SS GABRIELLA CAZARES-KELLY BY: DEPUTY FEE NO. , ON THIS .M. IN SEQUENCE NUMBER ASSURED WATER SUPPLY A CERTIFICATE OF ASSURED WATER SUPPLY HAS BEEN RECEIVED FROM THE DIRECTOR OF WATER RESOURCES. BY MARANA WATER DIRECTOR DATE CERTIFICATION I HEREBY CERTIFY THAT THE FLOODPLAIN LIMITS AND EROSION HAZARD SETBACKS AS SHOWN ON THIS PLAT WERE PREPARED UNDER MY DIRECTION. BY CRAIG A. HUNT, PE NO., 40221 CERTIFICATION I HEREBY CERTIFY THAT THE BOUNDARY SURVEY AS SHOWN ON THIS PLAT WAS PERFORMED UNDER MY DIRECTION AND THAT ALL EXISTING AND PROPOSED SURVEY MONUMENTS AND MARKERS SHOWN ARE CORRECTLY DESCRIBED. I FURTHER CERTIFY THAT THIS PLAT WAS PREPARED UN P R MY DIRECTION. KEVIN D. RILEY, R2285 ASDF BEING A PORTION OF SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, G&SRM TOWN OF MARANA, PIMA COUNTY, ARIZONA LOCATION MAP SCALE: 3" = 1 MILE ADJACENT CONDITIONS A.P.N. 217-33-006C • CLB REAL PROPERTY HOLDING CO LLC A.P.N. 217-33-0040 • CLB REAL PROPERTY HOLDING CO LLC A.P.N. 217-33-002U • CLB REAL PROPERTY HOLDING CO LLC A.P.N. 217-33-002S • CLB REAL PROPERTY HOLDING CO LLC A.P.N. 217-33-002T • CLB REAL PROPERTY HOLDING CO LLC O A.P.N. 217-33-002N • TANGERINE PBS LLC A.P.N. 217-33-002K • TANGERINE PBS LLC A.P.N. 217-33-001E • CLB REAL PROPERTY HOLDING CO LLC A.P.N. 217-33-001 G • UNITED STATES OF AMERICA A.P.N. 217-33-001J • UNITED STATES OF AMERICA DEDICATION WE, THE UNDERSIGNED, HEREBY WARRANT THAT WE ARE ALL AND THE ONLY PARTIES HAVING ANY FEE TITLE INTEREST IN THE LAND SHOWN ON THIS PLAT, AND WE CONSENT TO THE SUBDIVISION OF THIS LAND IN THE MANNER SHOWN ON THIS PLAT. WE HEREBY DEDICATE TO THE TOWN OF MARANA ALL RIGHTS -OF -WAY SHOWN ON THIS PLAT, INCLUDING ALL STREETS, ALLEYS, AND DRAINAGEWAYS, AND EASEMENTS, INCLUDING NO ACCESS EASEMENTS. UTILITY EASEMENTS AS SHOWN ON THIS PLAT, ARE DEDICATED TO THE TOWN OF MARANA, PIMA COUNTY, AND ALL PUBLIC AND PRIVATE UTILITY COMPANIES FOR THE PURPOSE OF INSTALLATION AND MAINTENANCE OF, AND ACCESS TO, PUBLIC AND PRIVATE UTILITIES AND PUBLIC SEWERS. NO ACCESS EASEMENTS SHOWN ON THIS PLAT ARE DEDICATED TO THE TOWN OF MARANA FOR THE PURPOSE OF ACCESS CONTROL TO ADJACENT RIGHTS -OF -WAY. OTHER EASEMENTS SHOWN ON THIS PLAT ARE DEDICATED TO THE TOWN OF MARANA FOR THE PURPOSE OR PURPOSES NOTED ON THIS PLAT. WE HEREBY DEDICATE AND CONVEY TO THE TOWN OF MARANA PARCEL F SHOWN ON THIS PLAT. WE, THE UNDERSIGNED, OUR SUCCESSORS AND ASSIGNS, DO HEREBY HOLD THE TOWN OF MARANA, ITS EMPLOYEES, OFFICERS, AND AGENTS HARMLESS FROM AND AGAINST ANY AND ALL CLAIMS FOR DAMAGES RELATED TO THE USE OF THESE LANDS NOW AND IN THE FUTURE BY REASON OF FLOODING, FLOWAGE, EROSION, OR DAMAGE CAUSED BY WATER, WHETHER SURFACE, FLOOD, OR RAINFALL. NATURAL DRAINAGE SHALL NOT BE ALTERED, DISTURBED, OR OBSTRUCTED WITHOUT THE APPROVAL OF THE TOWN OF MARANA. COMMON AREA AS SHOWN ON THIS PLAT ARE RESERVED FOR THE PRIVATE USE AND CONVENIENCE OF ALL OWNERS OF PROPERTY WITHIN THIS SUBDIVISION AND THEIR GUESTS AND INVITEES. COMMON AREA ARE GRANTED AS EASEMENTS TO THE TOWN OF MARANA, PIMA COUNTY, AND ALL PUBLIC AND PRIVATE UTILITY COMPANIES FOR THE PURPOSE OF INSTALLATION AND MAINTENANCE OF, AND ACCESS TO, UNDERGROUND PUBLIC AND PRIVATE UTILITIES AND SEWERS. TITLE TO ALL COMMON AREA SHALL BE VESTED IN AN ASSOCIATION OF INDIVIDUAL LOT OWNERS AS ESTABLISHED BY COVENANTS, CONDITIONS AND RESTRICTIONS RECORDED IN SEQUENCE NUMBER IN THE OFFICE OF THE RECORDER OF PIMA COUNTY, ARIZONA. EACH AND EVERY LOT OWNER WITHIN THE SUBDIVISION SHALL BE A MEMBER OF THE ASSOCIATION, WHICH IS RESPONSIBLE FOR THE CONTROL, MAINTENANCE, SAFETY, AND LIABILITY OF THE COMMON AREA WITHIN THIS SUBDIVISION. FIDELITY NATIONAL TITLE AGENCY INC, AN ARIZONA CORPORATION, AS TRUSTEE UNDER TRUST NO. 60,562 AS TRUSTEE ONLY AND NOT OTHERWISE BY: DATE: TRUST OFFICER, RACHEL TURNIPSEED ACKNOWLEDGMENT STATE OF ARIZONA COUNTY OF PIMA SS ON THIS DAY OF , 20 , BEFORE ME PERSONALLY APPEARED WHO ACKNOWLEDGED TO BE THE TRUST OFFICER OF FIDELITY NATIONAL TITLE AGENCY, INC., AS TRUSTEE UNDER TRUST NO. 60,562 AND NOT OTHERWISE AND BEING AUTHORIZED SO TO DO, EXECUTED THE FOREGOING INSTRUMENT FOR THE PURPOSE THEREIN. NOTARY PUBLIC MY COMMISSION EXPIRES BENEFICIARY OF TRUST THE BENEFICIARY OF TRUST OF FIDELITY NATIONAL TITLE AGENCY, INC., AS TRUSTEE UNDER TRUST NO. 60,562 CLB REAL PROPERTY HOLDING CO LLC, AN ARIZONA LIMITED LIABILITY COMPANY 15420 E SILVER CREEK CT GILBERT AZ 85298 ATTENTION: CARSON BROWN PHONE: (480) 822 - 9111 EMAIL:CARSON@WHOLDINGS.COM Administration Address 13106 N. Patton Rd. Marana, AZ 85658 P RV2206-004 G PA9902-001 REF CASE NO: PCZ1004-001 FINAL PLAT FOR STONEGATE, BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA Bowman 3275 W. Ina Road, Suite 220, Tucson, Az 85741 Phone: (520) 463-3200 www.bowman.com © Bowman Consulting Group, Ltd. DRAWN:CYV DATE : 02/12/25 JOB No. 050985-01-001 SHEET SEQUENCE NO: TOWN OF MARANA DATE SCALE C:I . 1"=150' DESIGN: REV. DATE:06/22/22 1 OF 5 CHKD: KDR REV. DATE:01/29/25 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 SEQUENCE NO: P age 285 of 37 FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17 AND PARCELS E & F C:\Temp\AcPublish_15136\050985_Stonegate_Block Plat 2.dwg, 02/12/2025 3:58:26 PM 0' 250' 500' SCALE: 1 "=250' NOT A PART OF THIS PLAT 75' EXISTING PUBLIC STREET SEQ. NO. 20181070121 EXISTING ROAD 75' NEW PUBLIC ROW NOT A PART OF THIS PLAT NOT A PART \\ APN 217-33-002N TANGERINE PBS LLC \\ FEMA ZONE X \\ SEE NOTE 1 NOT A PART APN 217-33-002T CLB REAL PROPERTY HOLDING CO LLC 75' EXISTING PUBLIC STREET FEMA ZONE SHADED X-100 YR SEE NOTE 1 FEMA ZONE AH SEE NOTE 1_ BLOCK AREA BLOCK # AREA (SF) AREA (AC) BLOCK 8 1098222.88 25.2117 BLOCK 9 2121888.00 48.7118 BLOCK 10 1054770.72 24.2142 BLOCK 15 477295.04 10.9572 BLOCK 16 931176.89 21.3769 BLOCK 17 219609.03 5.0415 PARCEL AREA PARCEL # AREA (SF) AREA (AC) E 3144985.35 72.1989 F 15960.15 0.3664 RIGHT OF WAY AREA ID AREA (SF) AREA (AC) ROW 726251.89 16.6724 LEGEND FEMA ZONE SHADED X-100 YR SEE NOTE 1 FEMA ZONE X SEE NOTE 1 NOT A PART OF THIS PLAT APN 217-33-002K TANGERINE PBS LLC \\ — 1 180' FUTURE MOORE RD R.O.W. TO BE DEDICATED BY 52.5' DRAINAGE THE PARCEL E FINAL PLAT EASEMENT GRANTED TO THE TOWN OF MARANA BY THIS PLAT O 75' NEW PUBLIC R.O.W. DEDICATED BY THIS PLAT NOT A PART OF THIS PLAT STONEGATE BLOCKS 1-5, AND PARCELS A,B,C, & D S71 °24 SEQ. 20202130065 NOT A PART APN 217-33-001E CLB REAL PROPERTY HOLDING CO LLC II — II II 11 II 11 11 11 FEMA ZONE AO (DEPTH 1') SEE NOTE 1 FEMA ZONE X SEE NOTE 1 7 PARCEL E \\, 3,144,985 SF 72.20 AC \ TSSP "U" AND "AC" BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA \ 30'PUE GRANTED BY THIS PLAT 47.5' DRAINAGE ESMT GRANTED TO THE TOWN OF MARANA BY THIS PLAT 90' FUTURE RED CORE LOOP R.O.W. TO BE DEDICATED BY THE PARCEL E FINAL PLAT 30' PUE GRANTED BY THIS PLAT 20' ELECTRIC TRANSMISSION OR DISTRIBUTION LINES OR SYSTEM EXISTING EASEMENT TO BE ABANDONED BY SEPARATE 0 BLOCK 15 477,295 SF 10.96 AC TSSP "U" FEMA ZONE • . SHADED X-100 YR SEE NOTE 1 INSTRUMENT \ R-5 ZONE WITHIN PARCEL E TSSP "S" WITHIN PARCEL E 25' PUBLIC SEWER ESMT GRANTED BY THIS PLAT z, i/ PUBLIC SEWER EASEMENT GRANTED BY THIS PLAT BLOCK 16 931,177 SF 21.38 AC TSSP "U" 90' NEW PUBLIC R.O.W. DEDICATED BY THIS PLAT DRAINAGE EXISTING EASEMENTO4 FEMA ZONE AH SEE NOTE 1 BLOCK 8 1,098,223 SF 25.21 AC TSSP "S" \ BLOCK 10 1,054,771 SF 24.21 AC TSSP "S" \ O.6) A.P.N 217-33-001 G CENTRAL ARIZONA PROJECT UNITED STATE OF AMERICA NOT A PART \ R-5 ZONE \ WITHIN BLOCK 10 BLOCK 17 219,609 SF 5.04 AC TSSP "S" C.A."A" TSSP "S" WITHIN BLOCK 9 35' DRAINAGE EXISTING EASEMENT L . — N8 312-9E 2-646.7 - — A.P.N 217-55-0380 TOWN OF MARANA SEQ. 20241100173 FEMA ZONE AH FEMA ZONE AO FEMA ZONE SHADED X-100 YR (AVG. DEPTHS < 1 FT) EASEMENT ZONING NOTES; 1. PARCELS ARE LOCATED IN FLOOD ZONES "X", "SHADED X-100 YR", "AH" AND "AO (DEPTH 1)", AS PER FEMA FIRM MAP #04019C1030L, DATED 06/16/2011 AND FEMA FIRM MAP #04019C1035L, DATED 06/16/2011. FOUND MONUMENTS O10' COMMUNICATION FACILITIES EXISTING JJJ EASEMENT O35' DRAINAGE _ EXISTING EASEMENT 01 US DEPARTMENT OF INTERIOR CAP 02 LEAD CAP STAMPED "1/4" 30 2" ALUMINUM CAP 0 ALUMINUM CAP "RLS 29873 TSSP "OS/D" WITHIN BLOCK 8 —SOUTH QUARTER CORNER OF SECTION 25, T11S, R11E A.P.N 217-55-0400 TOWN OF MARANA SEQ. 20241100173 7 FEMA ZONE X SEE NOTE 1 FEMA ZONE AO (DEPTH 1') SEE NOTE 1 NORTHEAST CORNER OF SECTION 25, T11S, R11E EAST QUARTER CORNER OF SECTION 25, T11S, R11E 20' ELECTRIC AND COMMUNICATION FACILITIES AND APPURTENANCES EXISTING EASEMENT TO BE ABANDONED BY SEPARATE INSTRUMENT R-5 ZONE WITHIN BLOCK 9 LOCK 9 ,121,888 SF 48.71 AC \ PARCEL F 15,960 SF 0.37 AC R-5 ZONE 7 7 / \ FEMA ZONE AO (DEPTH 1') SEE NOTE 1 \ \ S89°31'08"W 2646.24' TSSP "OS/D" WITHIN BLOCK 9 A.P.N 217-55-0400. TOWN OF MARANA SEQ. 20241100173 N) co N EASEMENTS 1O EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO AS SET FORTH IN A DOCUMENT: 0 0 0 0 PURPOSE: RECORDING DATE: RECORDING NO: RECORDING DATE: RECORDING NO: RECORDING DATE: RECORDING NO: EASEMENT(S) FOR THE DOCUMENT: PURPOSE: RECORDING NO: ELECTRIC TRANSMISSION OR DISTRIBUTION LINES OR SYSTEM MARCH 02, 1972 DOCKET 4199, PAGE 502; AND QUIT -CLAIM DEED THE WEST 45 FEET OF SAID EASEMENT JANUARY 19,1989 DOCKET 8457, PAGE 1182; AND RELEASE, QUIT -CLAIM DEED AND EASEMENT AGREEMENT JANUARY 09, 1992 DOCKET 9202, PAGE 247 PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO AS SET FORTH IN A COMMUNICATION FACILITIES DOCKET 5799, PAGE 894 EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO AS SET FORTH IN A DOCUMENT: PURPOSE: COMMUNICATION FACILITIES RECORDING NO: DOCKET 8360, PAGE 1774 THEREAFTER AMENDMENT: RECORDING NO. DOCKET 9202, PAGE 247 EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO, AS GRANTED IN A DOCUMENT: GRANTED TO: TOWN OF MARANA, AN ARIZONA MUNICIPAL CORPORATION PURPOSE: DRAINAGE RECORDING DATE: NOVEMBER 06, 2020 RECORDING NO: SEQ NO. 20203110045 EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO, AS GRANTED IN A DOCUMENT: GRANTED TO: TOWN OF MARANA, AN ARIZONA MUNICIPAL CORPORATION PURPOSE: DRAINAGE RECORDING DATE: NOVEMBER 06, 2020 RECORDING NO: SEQ NO. 20203110046 0 EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO AS SET FORTH IN A DOCUMENT: 0 SOUTHEAST CORNER OF SECTION 25, T11S, R11E PURPOSE: RECORDING DATE: RECORDING NO: ELECTRIC AND COMMUNICATION FACILITIES AND APPURTENANCES JULY 11, 1988 DOCKET 8325, PAGE 1644 EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO, AS GRANTED IN A DOCUMENT: GRANTED TO: TOWN OF MARANA, AN ARIZONA MUNICIPAL CORPORATION PURPOSE: DRAINAGE RECORDING DATE: MARCH 19, 2021 RECORDING NO: SEQ NO. 20210780187 FINAL PLAT FOR STONEGATE, BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA Bowman 3275 W. Ina Road, Suite 220, Tucson, Az 85741 Phone: (520) 463-3200 www.bowman.com © Bowman Consulting Group, Ltd. SCALE H: 1 "=250' C.I.: DRAWN: CYV DATE : 02/12/25 JOB No. 050985-01-001 SHEET DESIGN: REV. DATE:09/05/23 CHKD: NLG REV. DATE:02/13/23 2 OF 5 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 SEQUENCE NO: 0' 150' SCALE: 1 "=150' '22"W 136.35'- co C5 co odD rn PLAT BOUNDARY 300' BLOCK 15 477,295 SF 10.96 AC TSSP "U" TSSP "U" S86°11'55"W 52.00' C37 C39 C6 SEES SHEET ET 4 L5 FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17 AND PARCELS E & F EL14 -EL15 EL16 SE29 0 G • G�\,P� F���F-P <6 N39°37'46"W 307.55' C8 O. \ 0. ,�, �� ��. �\'F� C30 511 Ln F \� SE32 S39°37'46"E Fro `'\ s�� \\ 52.00' BLOCK 771 FO 1,05N 61, A6 24.21 AC w C31 7o\ -SE27 TSSP "S" N39°37'4 7.67W s� -N39°37'46"W 45.86' zizi - -\C 1S39°37'46"E 19.33'- o \� �,32 c113 0 -- 'E8 'S C36 C42 N89°00'38"W 103.02' S73°08'47"W 52.02' SEE DTL 03 SHT 5 S71 °24'22"W 95.35' NEW R.O.W. VARIES 75' TOTAL PER THIS PLAT ADONIS ROAD EXISTING R.O.W. VARIES IN WIDTH REC.NO. 20202130065 & 20193400151 N39°37'46"W 45.86' N34°18'12"E 52.00'-\ N89°00'38"W 17.48' C41 887'52'0,1 "W 52.00' FEMA ZONE AH SEE NOTE 1 ON SHEET 2 oo' F-X PGE ESM� O ORP�N O 650.38' N89°31'29"E 808.17' 1 1 C27- FEMA ZONE X SEE NOTE 1 ON SHEET 2 z �0 BLOCK 8 N C/) z o 1,098,223 SF 0 25.21 AC 0 TSSP "S" w Z39 S88°49'37"W I 329.28' N09°20'42"E 52.89' C18 C12 S55°32'21 "E 3.15' BLOCK 17 219,609 SF 5.04 AC TSSP "S" N34°20'01 "E 52.00' c, FEMA ZONE SHADED X-100 YR SEE NOTE 1 ON SHEET 2 1018.05' — SOUTH QUARTER CORNER OF SECTION 25, T11 S, R11 E SEE DTL 04 SHT 5 O1 C14 C15 TSSP "OS/D" WITHIN BLOCK 8 A.P.N 217-55-0400 TOWN OF MARANA NOT A PART BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA 1173.97' N88°49'37"E S88°49'37"W 60.00' TSSP "S" WITHIN BLOCK 9 R-5 ZONE WITHIN BLOCK 10 ri cu'JI FEMA ZONE X SEE NOTE 1 ON SHEET 2 BLOCK 9 2,121,888 SF 48.71 AC 1 • �jZ38 305.11' Ir- S89°31'08"W 2646.24' TSSP "OS/D" WITHIN BLOCK 9 N89°32'18"E 2644.95' \\ R-5 ZONE WITHIN BLOCK 9 \ EAST QUARTER CORNER OF SECTION 25, T11 S, R11 E SECTION 25, T11 S R11E MID -SECTION A.P.N 217-33-001G UNITED STATES OF AMERICA NOT A PART 20' ELECTRIC AND \J COMMUNICATION FACILITIES AND APPURTENANCES EXISTING EASEMENT TO BE ABANDONED BY SEPARATE INSTRUMENT 6) PARCEL F DRAINAGE AND PUBLIC UTILITIES CONVEYED TO THE TOWN OF MARANA BY THIS PLAT 15,960 SF 0.37 AC R-5 ZONE S51 °09'48"W z FEMA ZONE 79.49' ' 1O (DEPTH 1') SEE NOTE 1 S68°46'34"W ON SHEET 2 48.76' 903.50' PLAT BOUNDARY 102.01' 256.20' SOUTHEAST CORNER OF SECTION 25, T11S, R11E L N z 0 H U w 0 Ch z 0 H 0 w co co I0 CO W. GRIER RD STONEGATE NORTHEAST QUAD. STONEGATE NORTHWEST QUAD. CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH LINE DATA LINE # BEARING DISTANCE ZONING LINE DATA LINE # BEARING DISTANCE FINAL PLAT FOR STONEGATE, BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA Bowman 3275 W. Ina Road, Suite 220, Tucson, Az 85741 Phone: (520) 463-3200 www.bowman.com © Bowman Consulting Group, Ltd. JOB No. 050985-01-001 SHEET DESIGN: REV. DATE: REV. DATE: 3 OF 5 SEQUENCE NO: Marana Town Council Regular Meeting Agenda Packet March 4, 2025 SEQUENCE NO: age C:\Temp\AcPublish 15136\050985_Stonegate_Block Plat 2.dwg, 02/12/2025 3:58:40 PM 0' 300' SCgL . 1 1 s0► PLAT BOUNDARY 75' EXISTING PUBLIC R.O.W. REC.NO. 20181800820 S18°35'38"E 70.00' L6 oo NOT A PART OF THIS PLAT STONEGATE BLOCKS 1-5, AND PARCELS A,B,C, & D DE7 EL23 N N N co r) N) 03 z N cn 0 C24 75' NEW PUBLIC ---R.O.W. DEDICATED BY THIS PLAT co 0 J CO 0_ _1 Z 0 O fY 6i Z O 6, < r) in N) co z • rn M ti E12J. S18°35'38"E SE1 APN 217-33-002T CLB REAL PROPERTY HOLDING CO LLC NOT A PART OF THIS PLAT PLAT BOUNDARY C26 N71 °24'22"E EL24 1251.94' DE6I I SCT./ON SE T17S 52'.5 EL22 -I PUBLIC DRAINAGE EASEMENT / GRANTED TO THE TOWN OF MARANA BY THIS PLAT 124,891.8 SF = 2.86 AC / rF N8 �18 E 264 // / // // // C25 7t // // FEMA ZONE SHADED X-100 YR // SEE NOTE 1 ON // SHEET 2 / \ O O SEE DTL 01 SHT 5 FEMA ZONE X SEE NOTE 1 ON SHEET 2 rri co w co 0 0 SE11 FEMA ZONE SHADED X-100 YR SEE NOTE 1 ON SHEET 2 L4 C5 I/ Ii v � CD 0,1- J CO Cb ,C �6) \ \ - 688.09' N71 °24'22"E BLOCK 15 477,295 SF 10.96 AC TSSP "U" S86°11'S5"W • 52.00' C37 -S71 °24'22"W 136.35' C6 cJ C39 Cl C42 N SE2 FEMA ZONE X SEE NOTE 1 ON SHEET 2 w -00 1) 1) co NOT A PART OF THIS PLAT 30' PUE GRANTED BY THIS PLAT FEMA ZONE AO (DEPTH 1') SEE NOTE 1 ON SHEET 2 / CEL25 CEL21 EL30 FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA 30' PUE GRANTED BY THIS PLAT rn J � Olt; I II 1 1 1 col �I W1 /1 30' PUE GRANTED : I LBY IT - HIS PLA • 1 I :N I lit itWI 1J '1'! CEL26 EL27 CO J w N w / 90' FUTURE RED CORE LOOP R.O.W. TO BE DEDICATED BY PARCEL E FINAL PLAT PARCEL E 3,144,985 SF 72.20 AC TSSP "U" AND "AC" mcn jZW N --I IF-) D rNrl Z m SE3 j N71 °24'22"E 670.47' S71 °24'22"W 622.41' \ SE4 i i I EL16 C8 C31 N39°37'46"W 0 7.67 0) SE9-1 '-SE10 7.0 0 cD N N C36 C35 LV S73°08'47"VN89°06,38"W S71 °24'22"W 95.35' 103.02' C41 SEE SHEET 3 S18°35'38"E FEMA ZONE X SEE NOTE 1 ON SHEET 2 N89°00'38"W N89°00'38"W 17.48' SE8 -EL8 -EL9 -EL10 EL11 C23 DE4, CEL28-_ / 98 lr\ 0 N ZONING BOUNDARY CENTER OF SECTION TSSP "S" WITHIN PARCEL E SEE DTL 05 SHT 5 EL14 EL15 N S39°37'46"E 19.33' C32 N39°37'46"W BLOCK 16 931,177 SF 931,177 SF 21.38 AC / TSSP "U" Nco N34°18'12"E 52.00'- 98.38' C34 EPvgL\ C W C NIF- 0 90 N00\P- \5P\- Ne�� C7 0 C40 S87°52'01 "W 52.00' N34° 45.86' -C33 C27 `0.01 "E 2.00' • 3E29 S66°29'56"W \F OC' R P CEO 25 P ENS GP\--1- 0PSEM S e Ci \� o C30 �SE32 O O 44/," SE27 C29 0 S59 33, 4„ - 0E3 _ EL4 , 47'.5 431 $� EL1J `L: W EL2 \ 180' FUTURE MOORE RD R.O.W. \ TO BE DEDICATED BY PARCEL E \ FINAL PLAT R-5 ZONE WITHIN PARCEL E �2) FEMA ZONE X SEE NOTE 1 ON SHEET 2 SECTION 25, T11 S R11 E MID -SECTION 89`�� N66.29 56 E 1108.32 1061.47 N39°37'46"W 307.55' SE31 S39°37'46"E 52.00' N39°37'46"W 45.86' C28 S86, N09°20'42"[ C18 7' S55'32'21 "E BLOC 219,F 5.0 TS 1 0 \ Z44 \ \ \ \ \ \ \ \ 1 \ 20' ELECTRIC AND U COMMUNICATION FACILITIES AND PPURTENANCES EXISTING EASEMENT TO BE ABANDONED BY SEPARATE INSTRUMENT \ \ L9 SEE SHEET 3 PUBLIC UTILITY EASEMENT LINE DATA LINE # BEARING DISTANCE EL1 S30°26'46"E 50.00' EL2 S59°33'14"W 30.00' EL3 N30°26'46"W 80.00' EL4 N59°33'14"E 347.49' EL6 N18°35'38"W 107.20' EL8 N10°39'02"W 10.77' EL9 S79°20'58"W 10.50' EL10 N10°39'02"W 30.00' EL11 N79°20'58"E 10.50' EL12 N10°39'02"W 341.71' EL14 N66°29'56"E 31.23' EL15 N39°37'46"W 12.87' EL16 S39°37'46"E 4.19' LINE DATA LINE # BEARING DISTANCE L4 N71 °24'22"E 236.35' L5 S89°00'38"E 115.86' L6 S71 °24'22"W 150.00' L9 S30°27'12"E 4.23' L10 N18°35'40"W 52.16' L11 518°36'29"E 145.14' L12 N59°33'14"E 84.38' SEE DTL 06 SHT 5 1 1 1 \ \ STONEGATE NORTHWEST QUAD. ZONING LINE DATA LINE # BEARING DISTANCE Z42 S10°39'02"E 382.48' Z44 S30°27'12"E 4.23' Z98 N89°32'39"E 356.89' SEWER EASEMENT LINE DATA LINE # BEARING DISTANCE 1 SE1 N71 °24'22"E 643.09' SE2 N52°58'16"E 47.43' SE3 N71 °24'22"E 139.93' SE4 N70°48'22"E 393.80' SE5 N51 °15'52"E 211.13' SE6 S39°37'46"E 25.00' SE7 S51 °15'52"W 215.82' SE8 S70°48'22"W 398.24' SE9 S71 °24'22"W 140.07' SE10 S18°35'38"E 15.00' SE11 571 °24'22"W 688.09' SE12 N18°35'38"W 25.00' DRAINAGE EASEMENT LINE DATA LINE # BEARING DISTANCE DE1 N30°26'46"W 47.50' DE2 N59°33'14"E 263.06' DE4 N64°32'47"E 215.20' DE6 N71 °24'22"E 1276.94' DE7 N81 °36'36"E 152.41' DE8 S18°35'45"E 120.50' PUBLIC UTILITY EASEMENT LINE DATA LINE # BEARING DISTANCE EL18 S10°39'02"E 382.48' EL20 518°35'38"E 105.81' EL22 N71 °24'22"E 1276.94' EL23 S18°35'38"E 30.00' EL24 571 °24'22"W 1276.94' EL27 N 18°35'38"W 50.07' EL29 559°33'14"W 317.49' EL30 S18°35'38"E 50.04' STONEGATE NORTHEAST QUAD. CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH C1 427.24' 1250.00' 19°35'00" N81 °11'52"E 425.17' C2 1504.62' 660.00' 130°37'09" N25°40'48"E 1199.32' C5 39.27' 25.00' 90°00'00" N63°35'38"W 35.36' C6 284.30' 1295.00' 12°34'42" 577°41'43"W 283.73' C7 554.40' 615.00' 51 °39'00" N65°09'52"E 535.82' C8 17.25' 1045.00' 0°56'45" 539°09'24"E 17.25' C23 505.77' 2445.00' 11 °51'08" N65°28'48"E 504.87' C24 37.27' 25.00' 85°25'12" N24°06'58"E 33.91' C25 37.27' 25.00' 85°25'07" N61 °18'12"W 33.91' C26 39.27' 25.00' 90°00'00" 563°35'38"E 35.36' C31 39.27' 25.00' 90°00'00" N05°22'14"E 35.36' C32 39.27' 25.00' 90°00'00" N84°37'46"W 35.36' C33 41.47' 25.00' 95°02'21" N76°56'29"E 36.88' C34 41.40' 25.00' 94°52'43" N08°05'59"W 36.83' C35 58.24' 1295.00' 2°34'36" 589°42'04"W 58.23' C36 38.30' 25.00' 87°47'09" N47°41'39"W 34.67' C37 38.30' 25.00' 87°47'09" 540°05'30"W 34.67' C38 741.18' 615.00' 69°03'04" N05°06'14"W 697.13' DRAINAGE EASEMENT CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH DE3 167.55' 2492.50' 3°51'05" N61 °28'47"E 167.52' DE5 133.33' 2497.50' 3°03'31" N69°52'36"E 133.31' ZONING CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH Z41 511.29' 1045.00' 28°01'59" S24°40'01 "E 506.20' Z43 317.44' 955.00' 19°02'42" S20°10'23"E 315.98' PUBLIC UTILITY EASEMENT CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH CEL5 390.73' 2525.00' 8°51'58" N63°59'13"E 390.34' CEL7 144.81' 1044.50' 7°56'36" N14°37'20"W 144.69' CEL13 483.27' 955.50' 28°58'44" N25°08'24"W 478.14' CEL17 498.45' 985.50' 28°58'44" 525°08'24"E 493.15' CEL19 140.65' 1014.50' 7°56'36" 514°37'20"E 140.54' CEL21 101.56' 2525.00' 2°18'16" N70°15'14"E 101.55' CEL25 101.56' 2495.00' 2°19'56" 370°14'24"W 101.55' CEL26 30.03' 2445.00' 0°42'14" 568°40'27"W 30.03' CEL28 384.52' 2495.00' 8°49'49" 563°58'09"W 384.14' FINAL PLAT FOR STONEGATE, BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA Bowman 3275 W. Ina Road, Suite 220, Tucson, Az 85741 Phone: (520) 463-3200 www.bowman.com © Bowman Consulting Group, Ltd. SCALE H: 1"=150' C.I.: DRAWN: DATE : 02/12/25 050985-01-001 SHEET DESIGN: REV. DATE: CHKD: REV. DATE: 4 OF 5 w z 0 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 SEQUENCE NO: FINAL PLAT FOR STONEGATE BLOCKS 8-10, 15-17 AND PARCELS E & F DETAIL 01 SEWER EASEMENT LINE # BEARING DISTANCE SE34 S18°35'38"E 25.00' SE35 S71 °24'22"W 27.50' SE36 N18°35'38"W 25.00' SE37 N71 °24'22"E 27.50' DETAIL 03 SEWER EASEMENT LINE # BEARING DISTANCE SE15 S16°51'13"E 20.00' SE16 S73°08'47"W 25.00' SE17 N16°51'13"W 20.00' SE18 N73°08'47"E 25.00' DETAIL 03 CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH C21 40.56' 25.00' 92°57'56" S27°53'13"W 36.26' C39 39.27' 25.00' 89°59'52" N63°35'42"W 35.35' PUBLIC UTILITY EASEMENT LINE DATA LINE # BEARING DISTANCE EL14 N66°29'56"E 31.23' EL15 N39°37'46"W 12.87' EL16 S39°37'46"E 4.19' PUBLIC UTILITY EASEMENT CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH CEL13 483.27' 955.50' 28°58'44" N25°08'24"W 478.14' CEL17 498.45' 985.50' 28°58'44" S25°08'24"E 493.15' SE34 SE35 Z U ? \cu cP O 2 �� (5).,25' PUBLIC 0 SEWER EASEMENT N� p GRANTED BY 13 THIS PLAT 2 �i .CO 0(5)--o G 03\ -' BLOCK 15 DETAIL 01 - 25' X 27.5' PUBLIC SEWER ESMT SE36 SE37 BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA PARCEL E (IN PARCEL E & NORTHWEST OF BLOCK 15) REO C39 BLOCK 8 S-1 LOOP DETAIL 03 - 20' X 25' PUBLIC SEWER ESMT (IN BLOCK 8 & NEAR RED CORE LOOP 1 "=100' 1 "=20' NOTE: PUBLIC SEWER EASEMENTS ARE GRANTED TO MARANA WATER BY THIS PLAT 30' PUE GRANTED BY THIS PLAT G pkE �ppP DETAIL 05 - ELECTRIC ESMT (IN PARCEL E & NEAR RED CORE LOOP) C28 SE24 BLOCK 9 a I I pp SE23 I AO -I00 Iw Cr � I� U I !-LI cr w�N SE26 / o d- rnN o z N S88°49'37"W 329.28' BLOCK 17 C18 C.A. "A" DETAIL 02 - 20' X 25' PUBLIC SEWER ESMT (IN BLOCK 9 & NORTH OF BLOCK 17, C.A. "A') 1"=20' N C12 N \SF2J N ' c/ / Oo / o SE20 // cv /C\, N /�� c? 4'N79N // / C27 BLOCK 17 C.A. "A" S55°32'21 "E 3.15' C13 BLOCK 9 DETAIL 04 - 20' X 25' PUBLIC SEWER ESMT (IN BLOCK 9 & SOUTHWEST OF BLOCK 17, C.A. "A')) (Z) 89°32'18"E 1075.69' PARCEL E BLOCK 10 DETAIL 06 1 "=20' Z44 MID -SECTION LINE 1 "=10' (IN PARCEL E & NORTH OF BLOCK 10) EASEMENTS 1"=10' DETAIL 02 SEWER EASEMENT LINE # BEARING DISTANCE SE23 S9°20'42"W 25.43' SE24 S88°49'37"W 20.00' SE25 N9°20'42"E 25.43' SE26 N88°49'37"E 20.00' DETAIL 02 CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH C18 35.15' 25.00' 80°34'08" S48°32'33"W 32.33' C28 39.87' 25.00' 91 °22'59" N45°28'54"W 35.78' DETAIL 04 SEWER EASEMENT LINE # BEARING DISTANCE SE19 S55°39'59"E 20.00' SE20 S34°20'01 "W 25.00' SE21 N55°39'59"W 20.00' SE22 N34°20'01 "E 25.00' DETAIL 04 CURVE DATA CURVE # LENGTH RADIUS DELTA CHORD CHORD LENGTH C12 37.49' 25.00' 85°55'44" 512°34'28"E 34.08' C13 129.96' 326.00' 22°50'25" N44°07'08"W 129.10' C27 37.55' 25.00' 86°03'32" N81 °25'54"E 34.12' ZONING LINE DATA LINE # BEARING DISTANCE Z40 S30°27'12"E 489.66' Z44 S30°27'12"E 4.23' LINE DATA LINE # BEARING DISTANCE L9 S30°27'12"E 4.23' 6. EASEMENT(S) FOR THE PURPOSE(S) SHOWN BELOW AND RIGHTS INCIDENTAL THERETO AS SET FORTH IN A DOCUMENT: PURPOSE: ELECTRIC AND COMMUNICATION FACILITIES AND APPURTENANCES RECORDING DATE: JULY 11, 1988 RECORDING NO: DOCKET 8325, PAGE 1644 FINAL PLAT FOR STONEGATE, BLOCKS 8-10, 15-17 AND PARCELS E & F BEING A PORTION OF LAND LOCATED WITHIN SECTION 25, TOWNSHIP 11 SOUTH, RANGE 11 EAST, GILA & SALT RIVER MERIDIAN, TOWN OF MARANA, PIMA COUNTY, ARIZONA Bowman 3275 W. Ina Road, Suite 220, Tucson, Az 85741 Phone: (520) 463-3200 www.bowman.com © Bowman Consulting Group, Ltd. SCALE H: 1"=150' C.I.: DRAWN: DESIGN: DATE : 02/12/25 REV. DATE: JOB No. 050985-01-001 CHKD: REV. DATE: SHEET 5 OF 5 SEQUENCE NO Marana Town Council Regular Meeting Agenda Packet March 4, 2025 SEQUENCE NO: PRV2206-004: Final Plat for Stone ate Blocks 8-10; 15-17; E and F Town of Marana Planning g " ' ' • "' " ' ' ''" .t,• ; • fat I:1 illr • a li hi- . -.2' ,S1‘,/1. Z;L'' 44:. t , .. . .4. .• . ,Z i„,,.. . ":" MA uni k Legend ` Marana Town Limits Parcel Labels I� I Parcels (Black) 11, .. , �- ., .::,. . .. ....,. t ,� Blocks 8-10; �� -17• Parcel *a „AM i/ E and F simik- _%. ; :_. ems•11111 kwip 4. Alik64 071111110 loo: I,•••.��r 1:36,112 i Mak L WM 1��II Notes .'-te.,-. A 6.. 1.1 0 0.57 1.1 Miles This mapis a usergenerated static output from an Internet mapping site and is for i P PP 9 reference only. Data layers that appear on this map may or may not be accurate, WGS_1984_Web_Mercator_Auxiliary_Sphere current, or otherwise reliable. © Latitude Geographics Group Ltd. Marana Town Council Regular Meeting Agenda RtIaIf*P IS NOT TO BE USED FOR NAVIGATION Page 290 of 371 March 4 7075 MARANA Al Development Services / maranaplanning@maranaAZ.gov 11555 West Civic Center Drive / Marana, AZ 85653 Ph (520) 382-2600 / Fax (520) 382-2641 / maranaAZ.gov PROJECT APPLICATION APPLICATION TYPE ❑ Annexation ❑ Development Plan ❑ Development ❑ Rezone ❑ Minor Land Division ❑ Significant ❑ Specific Plan ❑ Landscape Plan ❑ Native ❑ Variance ❑ Hydraulic Model ❑ Sewer 0 Plat ❑ Improvement Plan ❑ Report Plan Package ❑ General Plan Amendment Land Use Change ❑ Conditional Use Permit Plant Plan/Exception ❑ SWPP Capacity Assurance ❑ Sign Program (Type): ❑ Other: PROJECT INFORMATION Project Name: Stonegate Description of Project: Block Plat 2 (Blocks 8-17) Number of Lots: N/A Parcel No.(s): Gross Area (Acres): 860 +/- Project Address: North of Mandarina, South of Adonis Trailer Park between 1-10 & CAP Canel Ref. Project No.: Bowman #050985-01-001 PRV2206-004 CONTACT INFORMATION Owner: CLB Real Estate Property Holdings Co., LLC Contact Name: Carson Brown Address: 15420 E Silver Creek Court City: Gilbert State: AZ Zip: 85298 Email: carson@wholdings.com Phone No.: (480) 831-2000 Applicant: Bowman Contact Name: Kim Lucas Address: 7464 N La Cholla Blvd. City: Tucson State: AZ Zip: 85741 Email: klucas@bowman.com Phone No.: (520) 329-8882 Consultant/Engineer: Bowman Contact Name: Rob Schlicher, P.E. Address: 7464 N La Cholla Blvd. City: Tucson State: AZ Zip: 85741 Email: rschlicher@bowman.com Phone No.: (520) 463-3200 OWNER/APPLICANT AUTHORIZATION I hereby certify that the information set knowledge and that 1 am either the owner owner to file this application. (If applicant Kim Lucas forth in this application are true and of the property or that I have been is not the owner, attach written authorization Digitally signetl by Kim Lucas Kim Lucas OUPrlecl Coortlinaorb DN=KM WCOSDowman Date: 2022 08.081 L01:00 0)'00' correct to the best of my authorized in writing by the from the owner.) 8/8/2022 Applicant Name (PRINT) Signature Date FOR OFFICIAL USE ONLY Date Received Project No. Revision Date 03/29/2019 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 291 of 371 MARANA ESTABLISHED 1 9 7 7 Council -Regular Meeting C3 Meeting Date: 03/04/2025 To: Mayor and Council Submitted For: George Cardieri, Real Property Manager From: George Cardieri, Real Property Manager Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Resolution No. 2025-019: Relating to Real Estate; approving and authorizing the Mayor to sign the Town of Marana Lease Extension with SG Farms L.L.C., for extension of the lease of approximately 22.88 acres of Town owned property abutting the north boundary of the Marana Wastewater Reclamation Facility (George Cardieri) Discussion: The Town of Marana owns about 22.88 acres of land north of the Marana Wastewater Reclamation Facility (MWRF). In February 2015, the Town entered into a lease with Christopher & Stacy Sullivan, doing business as C&S Calves, whereby C&S Calves leased the property for farming. The 2015 lease had an original term of 5 years. In March 2016, the parties entered into a Lease Assignment with Landlord Consent, assigning the lease to SG Farms L.L.C. In February 2020, the parties extended the lease for 5 additional years, through February 11, 2025. SG Farms L.L.C. has requested a second five-year extension. The rent for the extension period is proposed to be increased from its current rate of $2,288 per year to $3,080 per year (an increase of approximately $135 per acre per year). If approved, this lease extension will also authorize the parties to mutually agree to another five-year extension, if they so desire, at the 2030 conclusion of the extended lease. All other terms of the original lease remain the same. It is worth noting, that the terms of the lease allow the Town to terminate the lease without cause with 30 days' written notice to the tenant; thus, if the Town needs to use the property for expansion of the MWRF in the future, the lease may be terminated at that time. Marana Town Council Regular Meeting Agenda Packet Page 292 of 371 March 4, 2025 The backup materials include the 2015 lease, the 2016 assignment of the lease to SG Farms, and the 2020 first lease extension. Financial Impact: The current budget reflects the current lease rate of $2,288, which will increase to $3,080 if the Council extends the lease as proposed. Staff Recommendation: Staff recommends adoption of Resolution No. 2025-019, approving and authorizing the Mayor to sign a lease extension with SG Farms for the approximately 22.88 acres of Town -owned land north of the Marana Wastewater Reclamation Facility. Suggested Motion: I move to adopt Resolution No. 2025-019, approving and authorizing the Mayor to sign a lease extension with SG Farms for the approximately 22.88 acres of Town -owned land north of the Marana Wastewater Reclamation Facility. Attachments Resolution No. 2025-019 Second Lease Extension Original Lease, Assignment and First Lease Extension Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 293 of 371 MARANA RESOLUTION NO. 2025-019 RELATING TO REAL ESTATE; APPROVING AND AUTHORIZING THE MAYOR TO SIGN THE TOWN OF MARANA LEASE EXTENSION WITH SG FARMS L.L.C., FOR EXTENSION OF THE LEASE OF APPROXIMATELY 22.88 ACRES OF TOWN OWNED PROPERTY ABUTTING THE NORTH BOUNDARY OF THE MARANA WASTEWATER RECLAMATION FACILITY WHEREAS Christopher and Stacy Sullivan entered into a lease of approximately 22.88 acres of Town -owned property abutting the north boundary of the Marana Wastewater Reclamation Facility, approved by Marana Resolution No. 2015-015 adopted on February 3, 2015; and WHEREAS the lease was assigned to SG Farms L.L.C. by an assignment authorized by Marana Resolution No. 2016-026 on March 15, 2016; and WHEREAS the Town of Marana and SG Farms L.L.C. entered into a first five-year lease extension authorized by Marana Resolution No. 2020-009 on February 4, 2020; and WHEREAS SG Farms has requested a second five-year lease extension and has agreed to increase the rent payable during the lease extension period to $3,080 per year; and WHEREAS the Mayor and Council of the Town of Marana find that the public interests are served by approving this resolution. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, that the Town of Marana Lease Extension with SG Farms is hereby approved in substantially the form set forth in the agenda materials accompanying this resolution, and the Mayor is authorized to sign it for and on behalf of the Town of Marana. PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA, this 4th day of March 2025. Resolution No. 2025-019 1 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 294 of 371 Mayor Jon Post ATTEST: APPROVED AS TO FORM: David Udall, Town Clerk Jane Fairall, Town Attorney Resolution No. 2025-019 2 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 295 of 371 TOWN OF MARANA SECOND LEASE EXTENSION (SG FARMS L.L.C.) This Second Lease Extension (this "Second Extension") is made and entered into by and between the TOWN OF MARANA, an Arizona municipal corporation (the "Landlord"), and SG FARMS L.L.C., an Arizona limited liability company (the "Tenant"). The Landlord and the Tenant are sometimes collectively referred to as the "Parties," either of which is sometimes individually referred to as a "Party." The Lease. The Landlord and the Tenant's predecessors in interest entered into a lease with a five-year term beginning February 12, 2015, recorded in the office of the Recorder of Pima County, Arizona, on February 20, 2015, at Sequence 20150510197 (the "Lease"), which was assigned to the Tenant by instrument recorded on March 18, 2016, at Sequence 20160780437 (the "Assignment"). The Parties entered into a Lease Extension with a five-year term beginning February 12, 2020, recorded in the office of the Recorder of Pima County, Arizona, on February 14, 2020, at Sequence 20200450777. Term Extension. The Parties hereby agree to extend the Lease, as previously extended, for another five year term ending February 2030, unless terminated earlier pursuant to Paragraph 19 or Paragraph 24 of the Lease. The Lease as extended by this Second Extension shall be reviewed 90 days before the end of the five years, at which time the Parties will agree whether to terminate or continue the Lease for an additional term of five years. Renewal shall be by written amendment, signed by both Parties. Rent Modification. For the Second Extension term, the Tenant shall pay Landlord rent of $3,080 per year. Tenant's first rent payment at this rate is due on February 12, 2025, and rent is due annually on February 12 during this Second Extension. No Other Lease Modifications. Except for the lease term and the rent as modified by this Second Extension, the remaining terms of the Lease as assigned by the Assignment and as previously extended shall remain in full force and effect throughout the Second Extension term. Cancellation for Conflict of Interest. This Second Extension may be cancelled under certain circumstances for conflict of interest pursuant to A.RS. § 38- 511. 1 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 296 of 371 IN WITNESS WHEREOF, the Parties have signed this Second Extension as of the last date set forth below their respective signatures. "Landlord": "Tenant": TOWN OF MARANA, an Arizona municipal SG FARMS L.L.C., an Arizona limited corporation liability company By: By: Jon Post, Mayor Date: ATTEST: David L. Udall, Town Clerk APPROVED AS TO FORM: Jane Fairall, Town Attorney STATE OF ARIZONA ) ) ss. County of Pima ) Christopher R. Sullivan, Sole Member Date: The foregoing instrument was acknowledged before me this day of , 2025, by Christopher R. Sullivan, Sole Member of SG FARMS L.L.C., an Arizona limited liability company, on behalf of the LLC. (Seal) Notary Public 2 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 297 of 371 F. ANN RODRIGUEZ, RECORDER Recorded By: KMS DEPUTY RECORDER 4935 SMARA TOWN OF MARANA PICKUP WHEN RECORDED, RETURN TO: Pick Up —Town Clerk TowN OF MARANA fbo Frank Cassidy, Town Attorney iuuuni1111imimA11111ri1111iiniunn SEQUENCE: 20150510197 NO. PAGES: 7 LEASE 02/20/2015 11:42 PICK UP AMOUNT PAID: TOWN OF MARANA LEASE AGREEMENT (CHRISTOPHER & STACY SULLIVAN DBA C&S CALVES) This Lease Agreement (this "Lease") is made and entered into by and between the Town of Marana, an Arizona municipal corporation ("Landlord") and Christopher & Stacy Sullivan, husband and wife, doing business as C&S Calves ("Tenant"). Landlord and Tenant are sometimes collectively referred to as the "Parties," either of which is sometimes individually referred to as a "Party." 1. Premises. Landlord is the owner of the property located in Pima County, Arizona, as depicted in Exhibit "A" attached (the "Premises"). 2. Successor. Tenant is the successor in interest to Dennis L. Taylor and Marilyn L. Taylor, husband and wife, doing business as Taylor's Holsteins (the "Taylors"). 3. Existing Lease. Landlord and the Taylors have an existing lease for the Premises that expires on February 11, 2015. The purpose of this Lease is to establish a new lease between the Parties, beginning upon the expiration of the existing lease. Nothing in this Lease modifies or affects the existing lease or the rights of the Parties under it. 4. Lease. Landlord hereby leases the Premises to Tenant, and Tenant hereby leases the Premises from Landlord, under the terms and conditions and for the purposes set forth in this Lease. 5. Term. The term of this Lease shall be for five years commencing February 12, 2015, unless terminated pursuant to Paragraph 24 of this Lease. This Lease shall be reviewed 90 days before the end of the five years, at which time the Parties will agree whether to terminate or continue this Lease for one additional term of five years. Renewal shall be by written amendment, signed by both Parties. 6. Rent. Tenant shall pay Landlord rent of $1,591 per year. Tenant's first rent payment is due on February 12, 2015, and rent is due annually on February 12 during the term and any extension of this Lease. If rent is not paid within 15 days of the due date, a $250 late charge shall be assessed and due and payable with rent. 7. Tenant's Use of the Premises. Tenant may use and occupy the Premises for agricultural use (the "Permitted Activities"). {00039606.DOCX / 4) - 1 - 1/21/201510:59 AM FJC $8.00 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 298 of 371 Page 2 of 7 Sequence No. 20150510197 (A) Expense of Tenant. Tenant shall conduct all of its operations at the Premises at its own expense and without contribution from Landlord. Tenant shall not suggest, state or imply that Landlord will participate, guarantee or otherwise assist in any financial obligation undertaken by Tenant with respect to its operations on the Premises. (B) Hours of Operation Tenant may conduct Permitted Activities on the Premises 24 hours a day. (C) Compliance with Laws. Tenant shall comply with all applicable federal, state, and local laws, statutes, ordinances, rules, regulations, standards, policies, and executive orders with respect to its operations on the Premises. (D) Alcohol Prohibited. Possession, consumption, or sale of alcoholic beverages shall not be permitted on the Premises. No exceptions shall be permitted. 8. Improvements to Premises. All improvements, made to the Premises by Tenant must receive the prior written approval of Landlord, to whom Tenant shall submit detailed plans and specifications. Improvements shall be constructed in a good and workmanlike manner using new materials, in compliance with the approved plans and specifications and with all applicable laws, rules, and regulations, including all applicable building, electrical and other codes. 9. Concessions. With the exception of one or more vending machines, Tenant may not operate concessions or food services on the Premises. 10. Condition of Premises/Maintenance & Repairs. Tenant accepts the Premises in an "as is" condition. Tenant shall maintain the Premises at all times hereunder in a good, clean, safe and sanitary condition, at its sole cost and expense, including making any necessary repairs or replacements of improvements thereon, and shall leave the Premises, upon the expiration or earlier termination of this Lease, in a condition at least as good as upon the Effective Date, reasonable wear and tear excepted. 11. Utilities. Tenant shall pay the cost of all utilities used in connection with its operation of the Premises. 12. Signs. Tenant may affix and maintain upon the Premises such signs relating to the services provided on the Premises as Tenant deems appropriate; provided, however, if such signs are visible outside of the Premises, such signs must have first received the written approval of Landlord as to type, size, color, location, copy nature and display qualities; provided further, however, that all signs utilized by Tenant on or about the Premises, whether visible outside the Premises or not, shall at all times comply with the Marana Land Development Code, and shall be installed and maintained at Tenant's sole cost. 13. Environmental. Tenant shall not cause or permit any hazardous or toxic substance or material to be brought upon, kept, or used in or about the Premises by Tenant, its agents, employees, contractors or invitees. Tenant shall fully comply with all )00039606.DOCX / 4) -2- 1/21/201510:59 AM FJC Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 299 of 371 Page 3 of 7 Sequence No. 20150510197 environmental rules and regulations with respect to its operations on the Premises and shall remediate and clean up any contamination of the Premises occurring during the term of this Lease. 14. Entry by Landlord. Landlord may enter the Premises at reasonable times to inspect the Premises and Tenant's operations on the Premises. 15. Security. Tenant shall be responsible for the securing the Premises and preventing any unlawful or unauthorized use of the Premises. When the Premises are not open to the Public, they shall be secured in order to prevent unsupervised use or entry into the Premises. Tenant shall contact law enforcement authorities when it appears necessary to protect the Premises and any persons or property on the Premises, and it shall assist in any resulting prosecution. 16. Insurance. (A) Types of Insurance Required. Tenant shall procure, prior to the Effective Date, and maintain throughout the term of this Lease, the following insurance from an insurance company or companies approved by Landlord: (1) Commercial General Liability insurance with coverage at least as broad as ISO form CG 00 01 in an amount not less than $1,000,000, covering the Premises, endorsed to include the Town of Marana as an additional insured with coverage at least as broad as ISO form CG 2010. (2) Automobile liability insurance covering all vehicles used on the Premises, with limits not less than $1,000,000 combined single limit. (B) Certificates. Tenant shall provide Landlord with copies of certificates of insurance showing the current status of all insurance policies and with copies of all additional insured endorsements. In addition, Tenant shall provide full, certified copies of all required insurance policies when requested by Landlord in writing. Tenant shall give Landlord written notice of cancellation, non -renewal, or material change of any insurance policy not later than five calendar days after Tenant becomes aware of same. Landlord shall be an "additional insured" on all liability insurance policies. (C) Changes to Insurance Requirements. Landlord may review the coverage, form, and amount of insurance required under this Lease at any time. Landlord shall notify Tenant in writing of any changes to the aforesaid insurance requirements, and Tenant shall have 60 days to comply with the requirements as changed. 17. Indemnification. To the fullest extent permitted by law, Tenant shall defend, indemnify, and hold harmless Landlord, its officers, agents, and employees, from and against any and all claims, liabilities, losses, damage, cost and expense, including but not limited to reasonable attorneys' fees and/or litigation expenses, arising out of or resulting from the conduct or management of the Premises, or any accident, injury, damage, or violation of law whatsoever occurring in or at the Premises allegedly caused (00039606.DOCx / 4) -3- 1/n/zm510:59 AM FJC Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 300 of 371 Page 4 of 7 Sequence No. 20150510197 in whole or in part by any act or omission of Tenant or anyone directly or indirectly employed by it, its agents, representatives, contractors, subcontractors, licensees, or anyone for whose acts it may be liable, regardless of whether it is caused in part by the negligent act or omission of Landlord or any of its officers, agents, or employees. To the fullest extent permitted by law, Tenant shall also indemnify Landlord against any claim, liability, damage, cost, or expense arising out of the disposal, or release of any hazardous substance, hazardous waste, hazardous materials, or petroleum products or by products on, from or under the Premises during the term of this Lease. 18. Tenant not an Agent of Landlord. Tenant is not an agent of Landlord for any purpose under this Lease or otherwise. Tenant shall control activities on the Premises, and Landlord shall not control those activities. Tenant's employees and servants shall not be under the control of Landlord. 19. Default/Termination. (A) Immediate Termination of Lease. This Lease may be terminated immediately by Landlord for any of the following: (i) Tenant at any time is without the required insurance; (ii) Tenant violates any law, or permits any unlawful activities to be carried out on the Premises; (iii) Tenant takes or fails to take any action and this action or non -action, in Landlord's sole judgment, causes or exacerbates a threat to the health or safety of the general public or the users of the facility; (iv) Tenant creates or permits any waste or nuisance on the Premises; (v) Tenant permits the consumption of alcohol on the Premises. (B) Other Defaults. For any other default, the non -breaching Party may terminate this Lease only if the breaching party fails to cure the default within 30 days of receiving written notice from the non -breaching Party describing the default, except that a Party may terminate this Lease if the other Party is guilty of four such defaults in a 12-month period, even if each default was cured in a timely manner. Either Party may pursue any other remedies provided by law for the breach of this Lease. No right or remedy conferred or reserved is intended to be exdusive of any other right or remedy, and each shall be cumulative and in addition to any other right or remedy conferred or reserved in this Lease. 20. Notices. Any notices required under this Lease shall be delivered personally or by certified mail, directed as follows: If to Tenant C&S Calves (3°7a3 Marana, AZ 256.51 (00039606.DCCX / 4) -4- C 1/ 21/201510:59 AM FJC Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 301 of 371 Page 5 of 7 Sequence No. 20150510197 If to Landlord: Marana Town Clerk 11555 West Civic Center Drive Marana, AZ 85653 With a copy to: Marana Legal Department 11555 West Civic Center Drive Marana, AZ 85653 21. Cancellation for Conflict of Interest. This Lease may be cancelled under certain circumstances for conflict of interest pursuant to A.R.S. § 38-511. 22. Non -Discrimination. Tenant shall comply with applicable state and federal rules concerning equal employment opportunity and non-discrimination. Tenant shall further comply with the Americans with Disabilities Act, to the extent applicable to Tenant's operation and the Premises. 23. Choice of Law. The laws of the State of Arizona shall apply to any action relating to this Lease and any court action shall be brought in a court in Pima County, Arizona. 24. Termination. Landlord may terminate this Lease without cause with 30 days written notice. Tenant may terminate this Lease for any reason with a 30-day written notice to Landlord. Upon the termination or expiration of this Lease, or any extension of it, Tenant shall leave the Premises in a good and dean condition. Tenant shall remove any Tenant -built or installed improvements prior to vacating the Premises if requested by Landlord or unless requested to be left in place by Landlord. 25. Personal Property. Tenant shall maintain a current inventory of all items of personal property owned by Tenant and placed or kept on the Premises by Tenant. Any items of personal property left on the Premises upon expiration or earlier termination of this Lease shall become the property of Landlord and may be sold or otherwise disposed of by Landlord without liability to Tenant. 26. Liens. Tenant shall timely pay all contractors, subcontractors, mechanics, laborers, or materialmen providing materials or services with respect to the Premises, and shall not permit any lien to attach to the Premises or any interest in the Premises, and shall indemnify and defend Landlord against all legal costs and charges resulting from any such lien. 27. Non -Waiver. The failure of either Party to insist in any one or more instances upon the full and complete performance of any of the terms and provisions of this Lease to be performed by the other Party, or to take my action permitted as a result thereof, shall not be construed as a waiver or relinquishment of the right to insist upon full and complete performance of the same or my other covenant or condition either in the past or in the future. The acceptance by either Party of sums less than may be due and owing to it at my time shall not be construed as an accord and satisfaction. 28. Assignment/Subletting. Any attempted assignment of this Lease by either Party without prior written consent from the other Party shall be void. This Lease shall be {00039606.DOCX / 41 -5- 1/21/201510:59 AM FJC Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 302 of 371 Page 6 of 7 Sequence No. 20150510197 binding on my and all successors and assigns of Landlord and Tenant. Tenant shall not sublet any portion of the Premises without the prior written consent of Landlord, which consent may be given conditionally. 29. Entire Agreement. This Lease shall constitute the entire contract between Landlord and Tenant with respect to the Premises and no modification of this Lease shall be binding unless in writing and signed by both Parties. IN WITNESS WHEREOF, the Parties have executed this Lease as of the last date set forth below their respective signatures. "LANDLORD": "TENANT": Town of Marana, an Arizona municipal Christopher & Stacy Sullivan, husband and corporation � wife, doing business as C&S Calves By: Ed Honea, Mayor Date: /3/49�� ATTEST: APPROVED AS TO FORM: State of Arizona ) ss County of Pima ) The foregoing instrument was acknowledged before me on c)//, J z6 /6". by Christopher & S van, hus � and wife, doing business as C&S Calves. Date: Date: Christopher Sullivan 0Z ///2c S9b3a6L) -cy 5ullivan Qj is ao is (Seal) sera L Bourns Notary Public - Amnon. Pim county Ny QommiiMen Expires January 19th,2019 {00039606.DO0( / 4} -6- Public 1/21/201510:59 AM FJC Marana Town Council Regular Meeting Agenda Packet Page 303 of 371 March 4, 2025 Page 7 of 7 Sequence No. 20150510197 EXHIBIT "A" SECTION 14 TOWNSHIP 11 SOUTH RANGE 10 EAST That portion of the property conveyed to the Town of Marana in that certain Special Warranty Deed recorded in the office of the Recorder of Pima County, Arizona, on June 27, 2013, at Sequence No. 20131780459, generally described as the South 835.36 feet of the East 1192.75 feet of the Northeast Quarter of the Southeast Quarter of Section 14, Township 11 South, Range 10 East. Pima County Parcel 208-12-002E • �s;;'.•♦�•+••♦♦;•� ••••• •• • • •'i;•;. •;♦ •;•�♦�►••,♦;•;•• • •••••• •• ••�•••• ►♦4 •�•4••••'••♦'i•'i•♦•'•• ••'i••••••�•••• ••••;•;•�'a�0'•+•;•�•• Ft% •••44: •••••41•♦':••••44'i''i'i♦•••i'ii'i'i'i♦ •••♦i�•••• ••i••••4•••i:i•J ♦ %•.%%%%%♦ I%%%4%♦♦.'..V4%Vtett00%%%%%i!i•••, ..•• i�'c♦i�i'i♦i'i':..::::.:�*•�i' : r �,x!�i•i•i•i •—• ••i*'•i it ♦�'�♦�'�'�'�'i PREMISES: Town of Marana •♦•'•�i'•• '�'�'•�i'�'•'i ��♦♦♦���♦�♦• < .. • , •••• •••�••♦••••�•••♦•• ► ♦ ••••♦•.: Parcels 208-12-002F •��• ••i►•••••'••• • L4.*t44.0.,. ,sand 208-12-002Dre•ii••••ii•i•i•i• ii•i+ ••••Oi••••••'••• le ••♦.• •• ♦'i••♦• •,►•'•►♦••41: i�♦ ♦'• •♦♦••♦ ♦•••�i••♦ • ••♦••• • •♦i'�i i'' ►v i'i�'�i�i'i'i''i�i' ♦♦i�i i♦i'i'i 'i'•�' i'i♦i�i'i i•ii'i'��•'i'•'iA �i•�i��%�4.•'%%%%%%%%• i• ..4,�i'i ':'•:••::•i�. • • .v.... ir iv�`i•• ••'ii'i�' •••♦•ii'+'•41, '�'ii'i'i'i' %%r%i�• i�%�� ••'��i. • v•i♦•'•♦•♦i♦•..*:'•♦••'••'i'••:••%•'••'•♦i'♦'O•"�i•'i•'••♦♦•'i'i•♦•i•i C ` Premises yMarana Town Limits 0 100 200 300 400 Feet Town of Marana Utilities Department DATE: September 25, 2014 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 P., tlcvn AEarrt'tt)x5..O. A 00111A41ceC C imm of Ma nra 12/.0 14 Page 304 of 371 F. ANN RODRIGUEZ, RECORDER Recorded By: LW DEPUTY RECORDER 41 SMARA TOWN OF MARANA PICKUP WHEN RECORDED, RETURN TO: Pick Up —Town Clerk TOWN OF MARANA fbo Frank Cassidy, Town Attorney III II II IIII II III 1 II III III III SEQUENCE: 20160780437 NO. PAGES: 3 AS 03/18/2016 14:15:32 PICK UP AMOUNT PAID: TOWN OF MARANA LEASE ASSIGNMENT WITH LANDLORD CONSENT (CHRISTOPHER & STACY SULLIVAN TO SG FARMS L.L.C) This Lease Assignment (this "Assignment") is made and entered into by and between Christopher & Stacy Sullivan, husband and wife, doing business as C&S Calves (collectively the "Tenant") and SG Farms L.L.C, an Arizona limited liability company (the "Assignee"), with the consent of the Town of Marana, an Arizona municipal corporation (the "Landlord") 1. The Lease. The Landlord and the Tenant entered into a lease with a term beginning February 12, 2015, recorded in the office of the Recorder of Pima County, Arizona, on February 20, 2015 at Sequence 20150510197 (the "Lease"). 2. Assignment. The Tenant hereby assigns its rights and responsibilities under the Lease to the Assignee, and the Landlord hereby expressly consents to the assignment. 3. Assignee's Representations. The Assignee represents that it has reviewed the terms of the Lease and is ready, willing, and able to comply fully with its terms. 4. Notices. After the effective date of this Assignment, any notices required under the Lease shall be delivered personally or by certified mail, directed as follows: If to Assignee: If to Landlord: With a copy to: SG Farms L.L.0 30703 East Goodman Ranch Place Marana, AZ 85658 Marana Town Clerk 11555 West Civic Center Drive Marana, AZ 85653 Marana Legal Department 11555 West Civic Center Drive Marana, AZ 85653 00045456.DOCX /1 - 1 - 2/25/2016 4:40 PM FJC $7.00 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 305 of 371 Date: IN WITNESS WHEREOF, the Tenant, the Assignee, and the Landlord have executed this Assignment as of the last date set forth below their respective signatures. CONSENT TO ASSIGNMENT: "LANDLORD": Town of Marana, an Arizona municipal corporation By: " 'Ed Honea, Mayor , 3 -(6 - / Ai LEST: Jocelyn . Bronson, Town Clerk APPROVE r AS TO FORM: si iy, To torney State of Arizona County of a SS "TENANT": Christopher & Stacy Sullivan, husband and wife, doing business as C&S Calves Date: Date: Christop er Sullivan d-W4) tacy Sullivan 21ZLe/ "ASSIGNEE": SG Farms L.L.C, an Arizona limited liability company Christop • r . Sulliva , ember Date: 0244 Sta P. Sullivan, Member Date: 0 LoI l The foregoing instrument was acknowledged before me on -2 - ,2 a/,6 , 2016, by Christopher & Stacy Sullivan, husband and wife, doing business as C&S Calves. (Seal) 00045456.DOCX /1 SETH NICHOLS Notary Public,State of Arizona Pinal County My Commission Expires July 22, 2017 -2- Notary Public 2/25/2016 4:40 PM FJC Marana Town Council Regular Meeting Agenda Packet Page 306 of 371 March 4, 2025 State of Arizona County of -Pima ss The foregoing instrument was acknowledged before me on 2 -.2 6 `- -26", 2016, by Christopher R. Sullivan, Member of SG Farms L.L.C, an Arizona limited liability company, on behalf of the LLC. (Seal) State of Arizona ea.,/ County of Pima SETH NICHOLS Notary Public,State of Arizona Pinal County My Commission Expires July 22, 2017 ss Notary Public The foregoing instrument was acknowledged before me on .Z o f 6 , 2016, by Stacy P. Sullivan, Member of SG Farms L.L.C, an Arizona limited liability company, on behalf of the LLC. (Seal) SETH NICHOLS Notary Public,State of Arizona Pinal County My Commission Expires July 22, 2017 00045456.DOCX /1 Notary Public - 3 - 2/25/2016 4:40 PM FJC Marana Town Council Regular Meeting Agenda Packet Page 307 of 371 March 4, 2025 F. ANN RODRIGUEZ, RECORDER Recorded By: VJG DEPUTY RECORDER 4967 SMARA TOWN OF MARANA PICKUP 1 I111 II 11111111H IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIII III IIII SEQUENCE: NO. PAGES: TOWN OF MARANA LEASE EXTENSION (SG FARMS L.L.C) 20200450777 2 02/14/2020 15:47:26 This Lease Extension (this "Extension") is made and entered into by and between the TOWN OF MARANA (the "Landlord"), an Arizona municipal corporation, and SG FARMS L.L.C, an Arizona limited liability company (the "Tenant"). The Landlord and the Tenant are sometimes collectively referred to as the "Parties," either of which is sometimes individually referred to as a "Party." 1. The Lease. The Landlord and the Tenant's predecessors in interest entered into a lease with a five-year term beginning February 12, 2015, recorded in the office of the Recorder of Pima County, Arizona, on February 20, 2015 at Sequence 20150510197 (the "Lease"), which was assigned to the Tenant by instrument recorded on March 18, 2016, at Sequence 20160780437 (the "Assignment"). 2. Term Extension. The Parties hereby agree to extend the Lease for five years ending February 2025, unless terminated earlier pursuant to Paragraph 19 or Paragraph 24 of the Lease. The Lease as extended by this Extension shall be reviewed 90 days before the end of the five years, at which time the Parties will agree whether to terminate or continue the Lease for an additional term of five years. Renewal shall be by written amendment, signed by both Parties. 3. Rent Modification. For the five-year lease extension period, the Tenant shall pay Landlord rent of $2,288 per year. Tenant's first rent payment at this rate is due on February 12, 2020, and rent is due annually on February 12 during this Extension. 4. No Other Lease Modifications. Except for the lease term and the rent as modified by this Extension, the remaining terms of the Lease as assigned by the Assignment shall remain in full force and effect throughout the extended lease term. 5. Cancellation for Conflict of Interest. This Extension may be cancelled under certain circumstances for conflict of interest pursuant to A.R.S. § 38-511. IN WITNESS WHEREOF, the Parties have signed this Extension as of the last date set forth below their respective signatures. 00067796.DOCX /1 1 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 1714iue 0 731 "LANDLORD": TOWN OF MARANA, an Arizona municipal corporation "TENANT": SG FARMS L.L.C, an Arizona limited liability company By: " `" � L �''.`_ By: Ed Honea, Mayor Date: ° 1,1/2,6216 ATTEST: Cherry L. La so , Town Clerk APPROVED . TO FS.'M: State of Arizona own Attorn ss County of Date: / Cristo her R. Sullivan, Sole Member �/ 6 t;-6 The foregoing instrument was acknowledged before me on January j7 IA, 2020, by Christopher R. Sullivan, Sole Member of SG Farms L.L.C, an Arizona limited liability company, on behalf of the LLC. (Seat) BRITTNEY ILEEN DANLEY Notary Public State of Arizona PIMA COUNTY My Commission Expires May 24, 2021 Notar J ublic Gial,j I 00067796.DOCX /1 2 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 1 'age ?.38&b473'/'1 MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting C4 Meeting Date: 03/04/2025 To: Mayor and Council Submitted For: George Cardieri, Real Property Manager From: George Cardieri, Real Property Manager Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Resolution No. 2025-020: Relating to Real Estate; approving and authorizing the Town Engineer to execute a License Agreement with the United States of America, Department of Energy, Western Area Power Administration, specifying consent for new public roadway and drainage improvements to be constructed for the Twin Peaks Rattlesnake Pass Widening Project, located within WAPA's existing transmission line easement (George Cardieri) Discussion: The United States of America, Department of Energy, Western Area Power Administration ("WAPA") has an existing overhead electric transmission line known as Rattlesnake to Tucson 115-kV Transmission Line, with associated perpetual easements #161R-864 and 161R-839, obtained from private landowners in 1947. The Town of Marana has recently acquired new public rights -of -way for the Twin Peaks Rattlesnake Pass Widening Project, and will be constructing new public roadway and drainage improvements within WAPA's existing easements at four separate crossings. WAPA has requested that the Town enter into a License Agreement specifying WAPA's consent for the new public roadway and drainage improvements to be constructed by the Town within WAPA's existing easements. The proposed resolution will authorize the Town Engineer to sign the License Agreement requested by WAPA. Staff Recommendation: Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 310 of 371 Staff recommends adoption of Resolution No. 2025-020, authorizing the Town Engineer, on behalf of the Town, to execute the License Agreement in substantially the form attached to and incorporated in this resolution as Exhibit A, as requested by Western Area Power Administration. Suggested Motion: I move to adopt Resolution No. 2025-020, authorizing the Town Engineer to execute the License Agreement as requested by Western Area Power Administration for the Twin Peaks Rattlesnake Pass Widening Project. Resolution No. 2025-020 Exhibit A to Resolution Attachments Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 311 of 371 MARANA RESOLUTION NO. 2025-020 RELATING TO REAL ESTATE; APPROVING AND AUTHORIZING THE TOWN ENGINEER TO EXECUTE A LICENSE AGREEMENT WITH THE UNITED STATES OF AMERICA, DEPARTMENT OF ENERGY, WESTERN AREA POWER ADMINISTRATION, SPECIFYING CONSENT FOR NEW PUBLIC ROADWAY AND DRAINAGE IMPROVEMENTS TO BE CONSTRUCTED FOR THE TWIN PEAKS RATTLESNAKE PASS WIDENING PROJECT, LOCATED WITHIN WAPA'S EXISTING TRANSMISSION LINE EASEMENT WHEREAS the Town of Marana has recently acquired new public rights -of -way for the Twin Peaks Rattlesnake Pass Widening Project; and WHEREAS the United States of America, Department of Energy, Western Area Power Administration ("WAPA") has an existing overhead electric transmission line known as the Rattlesnake to Tucson 115-kV Transmission Line, with associated perpetual easements #161R-864 and 161R-839, obtained from private landowners in 1947; and WHEREAS the Town has commenced construction activities for the Twin Peaks Rattlesnake Pass Widening Project, and will be constructing new public roadway and drainage improvements within WAPA's existing easements at four separate crossings; and WHEREAS WAPA has requested from the Town a License Agreement specifying WAPA's consent for the new public roadway and drainage improvements to be constructed by the Town for the Twin Peaks Rattlesnake Pass Widening Project; and WHEREAS the Mayor and Council of the Town of Marana find that the public interests are served by approving this resolution. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA, AS FOLLOWS: SECTION 1. The Town Engineer, on behalf of the Town, is hereby authorized to execute the License Agreement in substantially the form attached to and incorporated in this resolution as Exhibit A. SECTION 2. The Town's Manager and staff are hereby directed and authorized to undertake all other and further tasks required or beneficial to carry out the terms, obligations, and objectives of this resolution. Resolution No. 2025-020 1 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 312 of 371 PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, ARIZONA, this 4th day of March 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David Udall, Town Clerk Jane Fairall, Town Attorney Resolution No. 2025-020 2 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 313 of 371 DSW-LI-2024-017 Exhibit A to Marana Resolution No. 2025-020 THE UNITED STATES OF AMERICA DEPARTMENT OF ENERGY WESTERN AREA POWER ADMINISTRATION Rattlesnake to Tucson 115-kV Transmission Line SE 1/4 SE1/4, Section 13, Township 12 South, Range 11 East, Gila & Salt River Meridian, Pima County, State of Arizona NE 1/4 NE1/4, Section 24, Township 12 South, Range 11 East, Gila & Salt River Meridian, Pima County, State of Arizona Vicinity of Structure(s): 21-2 to 21-3 Station Number: 1130+45 to 1140+69 (Crossing 1) SE 1/4 NW1/4, Section 20, Township 12 South, Range 12 East, Gila & Salt River Meridian, Pima County, State of Arizona Vicinity of Structure(s): 22-4 to 22-5 Station Number: 1197+73 to 1207+81 (Crossing 2) SE 1/4 NW1/4, Section 20, Township 12 South, Range 12 East, Gila & Salt River Meridian, Pima County, State of Arizona Vicinity of Structure(s): 22-5 to 22-6 Station Number: 1207+81 to 1215+74 (Crossing 3) NW 1/4 SE1/4, Section 20, Township 12 South, Range 12 East, Gila & Salt River Meridian, Pima County, State of Arizona Vicinity of Structure(s): 22-7 to 23-1 Station Number: 1215+74 to 1221+23 (Crossing 4) Town of Marana - Twin Peaks Road RSK - TUC 21-2 to 21-3, 22-4 to 22-5, 22-5 to 22-6, and 22-7 to 23-1 1 Marana Town Council Regular Meeting Agenda Packet Page 314 of 371 March 4, 2025 DSW-LI-2024-017 Exhibit A to Marana Resolution No. 2025-020 LICENSE AGREEMENT THIS LICENSE AGREEMENT is made this day of 2025, between the TOWN OF MARANA, 11555 West Civic Center Drive, Marana, AZ 85653 (LICENSEE), whether one or more, and the UNITED STATES OF AMERICA, Department of Energy, Western Area Power Administration (WAPA), represented by the officer executing this License Agreement, pursuant to the Reclamation Act, Act of June 17, 1902, 32 Stat. 388, and acts amendatory thereof and supplementary thereto, and the Department of Energy Organization Act, Act of August 4, 1977, 91 Stat. 565. WITNESSETH: WAPA concurs and grants to the LICENSEE, upon the terms hereafter provided, a License for a period of 50 years from the date hereof, for the construction of street widening and drainage improvements (FACILITY) (as described within the application). This FACILITY crosses under or over WAPA's Rattlesnake to Tucson 115-kV Transmission Line(s) and will not interfere with the operation and maintenance of said Transmission Line(s), if constructed in the manner and at the locations shown on Exhibits 1 to 34, attached hereto and made a part hereof. This License is renewable. In consideration of WAPA's concurrence, the LICENSEE agrees to the following: a) This License Agreement does not grant any right, privilege, or interest in the land. The LICENSEE is responsible for obtaining any necessary land rights from the underlying landowner. b) This License Agreement is only valid provided the FACILITY is constructed, operated, and maintained in conformance with the attached drawings and/or exhibits. Any relocations, changes, or upgrades require additional concurrence by WAPA. LICENSEE agrees to alter or relocate its FACILITY, at no cost to WAPA, to accommodate future modifications of WAPA's facilities, including but not limited to, upgrades of the transmission line. c) LICENSEE shall notify WAPA at least forty-five (45) business days prior to commencing maintenance or installation of the FACILITY to permit inspection by WAPA. WAPA's Point of Contact: Terry Kugler, Foreman III at 602-605-2716 or email at kugler@wapa.gov. d) To abide by and comply with all applicable Federal, State, and local laws as well as building and safety codes including the latest edition of the National Electric Safety Code (NESC) and Occupational Safety and Health Administration standards (OSHA) applicable to the design and construction of the aforesaid FACILITY. Town of Marana - Twin Peaks Road RSK - TUC 21-2 to 21-3, 22-4 to 22-5, 22-5 to 22-6, and 22-7 to 23-1 2 Marana Town Council Regular Meeting Agenda Packet Page 315 of 371 March 4, 2025 Exhibit A to Marana Resolution No. 2025-020 DSW-LI-2024-017 e) In accordance with the National Electric Safety Code (NESC), a clearance of 25.4 feet from transmission line conductors to the top of the roadway must be always maintained. Additionally, all equipment used within the easement area shall maintain a minimum clearance of 15 feet, from the transmission line conductors, including backhoes, front-end loaders, cranes, or other equipment. f) Induced voltages and currents may occur on the FACILITY constructed or placed under or near high voltage transmission lines. The LICENSEE shall be responsible for the protection of personnel and equipment in their design, construction, operation, and maintenance of the FACILITY described in this License Agreement. If heavy equipment is used during construction, signs shall be posted saying, "Caution — Overhead High Voltage Transmission Lines". g) Indemnify and hold harmless WAPA, its employees, or agents, from any loss or damage and from any liability on account of personal injury, death, or property damage arising out of LICENSEE's, its agents, contractors, or subcontractors use of the land covered by this License Agreement. h) WAPA always requires unimpeded access to its right-of-way. WAPA uses vehicles that have a 42-kip (42,000 pounds) axle load and is not liable for any damage caused to the FACILITY when patrolling, performing maintenance, or reconstructing the transmission line. i) No appreciable change shall be made to the character of the existing topography. Safe conductor phase -to -ground clearance must be always maintained. Steep sloping which will impede heavy line equipment and vehicles from traversing the lands within the transmission line right-of-way shall not be allowed. The gradient must not be steeper than 6:1 run to rise. j) Upon completion of the project, the Licensee will submit a copy of the as-builts and/or photographs of the FACILITY to WAPA Lands (P.O. Box 6457, Phoenix, AZ 85005-6457). The remainder of this page intentionally left blank. Town of Marana - Twin Peaks Road RSK - TUC 21-2 to 21-3, 22-4 to 22-5, 22-5 to 22-6, and 22-7 to 23-1 3 Marana Town Council Regular Meeting Agenda Packet Page 316 of 371 March 4, 2025 Exhibit A to Marana Resolution No. 2025-020 DSW-LI-2024-017 k) This License Agreement shall be binding on the successors or assigns of the LICENSEE and WAPA. TOWN OF MARANA 11555 West Civic Center Drive Marana, AZ 85653 Phone: Email: Signature Print Name Title Town of Marana Twin Peaks RSK - TUC 21-2 to 21-3, 22-4 to 22-5, 22-5 to 22-6, and 22-7 to 23-1 THE UNITED STATES OF AMERICA Western Area Power Administration Desert Southwest Region I P.O. Box 6457 Phoenix, AZ 85005-6457 Richard M. Duarte Natural Resources Manager 4 Marana Town Council Regular Meeting Agenda Packet Page 317 of 371 March 4, 2025 Date: May 3, 2024 Exhibit 1 - Crossing 1 Exhibit A to Marana Resolution No. 2025-020 Western Area Power Administration Desert Southwest Region ATTN: Lands G5600 - Lands & Realty P.O. Box 6457 Phoenix, AZ 85005-6457 LICENSE AGREEMENT APPLICATION WAPA Transmission Line: 115-KV, Rattlesnake to Tucson Description of Proposal (Narrative): Widening of existing public roadway with Drainage Improvements Twin Peaks Road Improvement Project, Project No. ST073 Location: Section: 13, 24 , Township: 12S County: Pima , Range: 11 E , Meridian: Gila and Salt River State: AZ , Longitude: -111.16639 Latitude: 32.38094 PROFILE: Show the location, height (feet), and distance (feet) from the nearest transmission line structure. WAPA Structure # 21.2 Ground Surface PLAN VIEW: Show the location and dimensions (in feet) of the proposed facility in relation to the center conductor of the transmission line. North Edge of ROW 26' * * Conductor at maximum operating temperature ROW Width MY WAPA Structure 21.2 v WAPA Structure 21.3 A Show NORTH by arrow at (+) in block at left And show approximate location in Section at right. Edge of ROW Attach other drawings and information as appropriate. WAPA Structure < #21.3 Ground Surface NW1/4 NE1/4 SW1/4 SE1/4 NOTE: Induced voltages and currents may occur on facilities constructed or placed under or near high voltage transmission lines, therefore, the Licensee shall be responsible for the protection of personnel and equipment in their design, construction, operation and maintenance of the facilities described in this application. George Cardieri, Real Property Manager Namej�(Plese Print) Can be engineer or representative 22 Signature' Company or Party Owning the Facility APPLICANT: Town of Marana Address: 11555 W. Civic Center Dr. Marana, AZ 85653 Phone: 520-382-2611 Email: GCardieri@maranaaz.gov WESTERN AREA POWER ADMINISTRATION arana own ounci -egu ar ' ee ing gen.a ac e -.,• - March 4, 2025 Rev. Dec 2021 Exhibit 2 Desert Soui west' Regi®w Legend Scale 1:3,085 7/3/2024 11:10 A.M. Westem Area Power Administration M agency of the U.S. Department of Energy This map and data are the property of WAPA/DOE and are intended for planning and analysis only. No reproduction or copying of this product is allowed without the sole consent of WAPA/DOE. To contact WAPA about this map, please call 1-800-336-7288. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 319 of 371 Exhibit 3 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 L) REV BY DESCRIPTION 0 z Twin Peaks Road Sta 17+00 to Sta 26+00 UNE ONE Exist R/ OHE UGT /4 ONE °NE STA 20+18.81 BEGIN PROJECT ST073 OHE Twin Peaks Rd Const \l APN 215-13-005M ARIZONA PORTLAND CEMENT CO. TWIN .PEAKS RD UGT f. 0 O 0 I I('T� APN 215-24-005D STATE OF ARIZONA OHE UGT New Drainage Esmt and Fence See Sheet DF01 ONE ONE 0 APN 216-42-171A TITLE SECURITY AGENCY OF AZ TR 201434-T COMMON AREA "B" SAHUARO BLOOM BLOCK 2 SEQUENCE 20181100149 ONE UGT UGT Twin Peaks Rd Sta 24+15.40 New 1- 24' x6.25' x117.5' 't Conc Arch Culvert See Sheet CP01 Channel A See Channel Plan & Profile Sheet CH01 Y N 01 0 N 7Ir -�.�. i NCB mil o '710701r S' • . Mtn ti iif Irrigation Sleeves See Irrigation Plans Sheet IRO] V New Roadway Esmt Driveway A New Conc Header FAG Std Dtl 213 See Staking Plans Sheet SK04 PGL and Axis of Rotation -0.020 '/ft +0.020'/ft 00000'/ft and Rt EOP 0.020'/ft 2100 Exist Grnct @ Const rn 2090 Elev = 2090.84 N 0e1875X — YIN On 1mo 0 0 00 N II 1) Lj 2080 rojected EB/WB PC 22 + 25 e 00 Elev=2091 e69 N N N 2100 N 0 N Finish Grade @ Const New 1- 24' x6.251 x117. 5' Conc Arch Culvert See Sheet CP01 a c 5000X 1 2090 Projected VC for EB/ WB Control Line 2080 17+00 18+00 19+00 20+00 21+00 22+00 23+00 24+00 25+00 26+00 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' c 0 0 CV O w w 510 E 4TH STREET c TUCSON, AZ 85705 co ENGINEERING 520-405-7353 PLAN AND PROFILE TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS c0 O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 26 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Pa e 320 of 371 Sheet P�01 of PP24 w 0 Exhibit 4 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION O z REVISION BY TOWN OF MARANA DATE >- m m ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m w REV BY DESCRIPTION 0 z EB Twin Peaks Road Sta 26+00 to Sta 35+00 Channel Access Ramp No. 1 See Detail CH10 Sheet CHD14 Sta 29+08.929 26.00' Lt EOP Angle Pt - End Taper Exist APN 216-40-0290 TOWN OF MARANA BLOCK B PUBLIC DRAINAGEWAY AND OPEN SPACE R/ /l/ SAHUARO SPRINGS BOOK 58, PAGE 23 M&P Sect Line /\ 'A► tiisit �II11� —lul III 11111Wdallir-PC '.- :°_••.• .111 �%:■_°° a. _ �• I.�I,� Z9&Z %� ■°.!:00 ONE Irrigation Sleeves See Irrigation Plans' Sheet IRO] Twin Peaks Rd Sta 28 + 97.10 New 36 x127 RCP See Sheet CP02 New Roadway Esmt Modified Roadside Ditch 1 See Detail CH3 Sheet CHD02 o o° 0 Twin Peaks Rd WB Control Line See WB Twin Peaks Rd Plan & Profile Sheets Sheet PP12 Sta 29+080929 20.00 Lt 0 Begin WB Control Line co eco • . All Sta 29 + 08.92 9 20.00 ' Rt Begin EB Control Line TCE ONE APN 221-01-015K JONES ALIA T V ONE Sta 29 + 08.92 9 37.00 ' Rt EOP Angle Pt End Taper Irrigation Sleeves See Irrigation Plans Sheet IR02 Twin Peaks Rd Const Modified Roadside Ditch 2 See Detail CH3 Sheet CHD03 + 0 O SI - • I a 42630. C61' °• 41C7C )C8'CC I 74/.° k at) °a°8: Exist R/V/ New EOP APN 221-01-015P New R/W OSTLER JON NEAL & SHAWNA MARIE Twin Peaks Rd Sta 33 + 61.95 New 2- 48 "x124' See Sheet CP03 UUIUU° •O�ji '► a%0.1 III I� AutittimA_ • -ilNaitgolow---- Es ------------IMIIIIL - �1'1 Access Road Control Line See Access Road Plan and Profile Sheet PP23 +0.020'/ft 0.000'/ft Twin Peaks Rd Const PGL and Axis of Rotation Exist R/ Twin Peaks Rd Y y EB Control Line Modified Roadside Ditch 2 J See Detail CH3 Sheet CHD03 Access Rd Sta 22 + 79.43 New 2 - 6 ' x3 ' x77 ' RCBC See Sheet CP09 +0.020 ' /ft Twin Peaks Rd EB Control Line PGL and Axis of Rotation W 01 0 0 RCP (7) New Drainage Esmt L.t EOP Oo020'/ft -0.020 ' /ft Lt and Rt EOP -0.020 '/ft +0.020'/ft 0.000'/ft 00020'/ft 2095 N) N 0. 500.0 o.e. 5000X Finish Grade @ -0.9461X -0•9461Z--------- Const 0 N 0a) o co 0ci (I) o) C) N C(1) it r0 f) m_cD Finish Grade @ FB.... Canto/ Line 0 O) 0>3 0 N ------------- ___ Projected PI 26 + 75.00 Exist Grnd @ Const 2085 Elev = 2093.94 900' VC Projected VC for EB Control Line cL 2095 4 VC Corr 0.95' End Twin Peaks Begin EB & WB Construction Control Control PGL Corr = -1. 63"f 2075 New 36"x127' RCP See Sheet CP02 0 N co 063 0 N (i) Exist Grnd @ EB Control Line New 2 - 48 "x1 e4 ' RCP See Sheet CP03 2085 2075 26+00 27+00 28+00 29+00 30+00 31+00 32+00 33+00 34+00 35+00 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 0 N O 0 0_ 0 CV O w J 510 E 4TH STREET TUCSON, AZ 85705 co ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS c0 O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 27 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 PFa e 321 of 371 Sheet P02 of PP24 w 0 Date: May 3, 2024 Exhibit 5 - Crossing 2 Exhibit A to Marana Resolution No. 202 -020 Western Area Power Administration Desert Southwest Region ATTN: Lands G5600 - Lands & Realty P.O. Box 6457 Phoenix, AZ 85005-6457 LICENSE AGREEMENT APPLICATION WAPA Transmission Line: 115-KV, Rattlesnake to Tucson Description of Proposal (Narrative): Widening of existing public roadway with Drainage Improvements Twin Peaks Road Improvement Project, Project No. ST073 Location: Section: 20 County: Pima , Township: 12S , Range: 12E , Meridian: Gila and Salt River State: AZ , Longitude: -111.14345 Latitude: 32.37628 PROFILE: Show the location, height (feet), and distance (feet) from the nearest transmission line structure. WAPA Structure # 22.4 Ground Surface PLAN VIEW: Show the location and dimensions (in feet) of the proposed facility in relation to the center conductor of the transmission line. North Edge of ROW 150' 50' > WAPA Structure < # 22.5 Ground Surface * Conductor at maximum operating temperature .< ROW Width WAPA Structure 22.4 v WAPA Structure 22.5 A Show NORTH by arrow at (+) in block at left And show approximate location in Section at right. Edge of ROW Attach other drawings and information as appropriate. NW1/4 NE1/4 SW1/4 SE1/4 NOTE: Induced voltages and currents may occur on facilities constructed or placed under or near high voltage transmission lines, therefore, the Licensee shall be responsible for the protection of personnel and equipment in their design, construction, operation and maintenance of the facilities described in this application. George Cardieri, Real Property Manager Name. Ple e Print) Can be engineer or representative 2Z Signature Company or Party Owning the Facility APPLICANT: Town of Marana Address: 11555 W. Civic Center Dr. Marana, AZ 85653 Phone: 520-382-2611 Email: GCardieri@maranaaz.gov WESTERN AREA POWER ADMINISTRATION arana own ounci -egu ar ' ee ing gen.a ac e - March 4, 2025 Rev. Dec 2021 Exhibit 6 Desert Soot west' Regi®w Legend Scale 1:2,356 7/3/2024 11:54 A.M. Westem Area Power Administration M agency of the U.S. Department of Energy This map and data are the property of WAPA/DOE and are intended for planning and analysis only. No reproduction or copying of this product is allowed without the sole consent of WAPA/DOE. To contact WAPA about this map, please call 1-800-336-7288. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 323 of 371 Exhibit 7 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z EB Twin Peaks Road Sta 89+00 to Sta 98+00 N w Utility Access Road Control Line See Plan & Profile Sheet Sheet PP24 % New Slope Esmt with Fence — Exist R/V� � ��� �! See Sheet DF05 \� � � Twin Peaks Rd Aff,egarktr=grailiAlti��"-- � �1 _ '���%_°� Exist R/V� mffirisrA—���� y WB Control Line ����� alk*AVIN* �— Irri anon Sleeves , See INB Twtn Peaks Rd ��I�I Twin Peaks Rd Const s• s g — ° . - ,I '� m �� � --Plan &Profileheets ♦�����;•'. 'r _ �� W��� See Irrigation Plans �_� �i,—�,,�..;�.� i \���� _�� Sheet IR10 ° Sheet PP19 -� ���`t ,► Pri 1116ftleilli\WAak 4�\�� IIIIIIIL=102211121111 1111.1152=011== cn-1- pi_ 6:1022====meamilk Wiligl.oita -....._ Ni._ ..........., ;I- Ii----'7 r•Na---WillillillieWs owl ...NMI Mir 111111111Liassivarmr- IL mitr, 4_Allaimmar giv,,,..i_ N,„,;rr,..,,,kfv„_,...„...., 00 a_ Iiiina---- lei, � ;: 1u--_-i u=(jj) i1m1i13--.i.-i.. 1L.... E11=II M1 .m...tmice ins 0wk mn _ mPra.emmn.ftr . ........ NAI 'I&1fl1i1 -\...11E11.-14-•.-4142.-4..k-%b.-, 1..-.- widijiMP Mrir II i� _ .A1 4/-%4°I..aw----°.:--.-4. 4 cc)I\ Afr zl- LVi)J ai Jw Fr r — y _ _ - •. • •1� • • �,�� ���,�i �� ���c __ WWRZIW1AFA;•I3114Vo,i-4i-v---t-l-1_t-_6-0°w1A' .411.1--.-4----0A--.A.alis-erdri-r, fi..• e1,\A7v1'a'0..!1g4m1rldfim-r"'. i-.alor-1��-�� 4�' rl�° ors® cWa U = �• _• • �a�. � • �� • �4� •Q• •�� ��•��•1�.�..11�•••II�•���� •1.. �_ III •=-- w� — � _ � —���A'�4 �� •_��[1��� �����u��t�rT•T<! �•..�^�J��YO��r • �.�Y��11����1 �• • • !r trii‘e-, � ��New EOP ��r�\\\�� ♦_ _ _*1.. i..i,_.:7.N,_..ew .,..__R _ �W/r� � / __-,. Q � • ��y.-��� � •.Q•i• • ��oa_._��i �,i e•' - --- �e� ..ter. 1r/'. /���,,�'�r� s' ��/�— r..3-700-7:14%:'."w*.-."k--"1-"•1_'1 CilO,_p--______ im_.• p_i Ilk +Twin Peaks Rd llI'j'� New Drainage Esmt '� EB Control Line �� \-�with Fence � � � TCE \,, � —/-4:. ��N� , � � APN 221-02-006C � � APN 221-02-008S, See Sheet DFOS / NCB TRUE ALLEN RJR (.Tl �/ PREOT LLC + ' ° �� Modified Roadside Ditch 5 &TRUE MICHAEL A Irrigation Sleeves + • O �o See Detail CH3 ' % O - See Irrigation Plans / O /\��� °° � Sheets CHD06 CHD07 - Sheet IR10 Sta 93 +71 ° 06 Twin Peaks Rd Const =Sta 10+00000 Utility Access Road Exist R/V/ New Multi -Use Path See MUP Plan & Profile Sheets Sheets MUPO2 - MUP03 2 APN 221-02-006C TRUE ALLEN R JR & TRUE MICHAEL A L.t EOP +Oo020'/f + Oo 020 ' /ft New Slope Esmt c-) m m� (/)z m m cn mH > —o Lo 0 0 m 00000'/ft PGL and Axis of Rotation Oo020'/f - 0.020 ' / f t +Oo020'/ft Oo000'/ft 2140 Q 0 o 2130 0 rn 00 co Cl' Q) Finish Grade @ EB Control Line Exist Grnd @ EB Control Line 2130 Rt EOP Oo020'/ft 2160 2150 Finish Grade @ EB Control Line Exist Grnd @ 2150 Corr -13.58 ' 2175 Exist Grnd @ EB Control Line 2165 2175 Finish Grade @ EB... Control Line ne EB Control Line 900' VC 2165 2120 89+00 90+00 2120 2140 91+00 92+00 93+00 94+00 2140 2155 Corr = -13 0 58 ' 2155 95+00 96+00 97+00 98+00 • \/pA ti v� 18164 WILLIAM D. SCHLESINGER )Signed F gR�20NA U.S P• f ;res Note: See Sheet SDO9 for Storm Drain Plan & Profile. 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' c O 0 CV O w J 510 E 4TH STREET c TUCSON, AZ 85705 ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS co O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 34 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Pa e 324 of 371 Sheet PF09 of PP24 w a 0 Exhibit 8 - Crossing 3 Exhibit A to Marana Resolution No. 202 -020 Western Area Power Administration Desert Southwest Region ATTN: Lands G5600 - Lands & Realty P.O. Box 6457 Phoenix, AZ 85005-6457 LICENSE AGREEMENT APPLICATION Date: May 3, 2024 WAPA Transmission Line: 115-KV, Rattlesnake to Tucson Description of Proposal (Narrative): Widening of existing public roadway with Drainage Improvements Twin Peaks Road Improvement Project, Project No. ST073 Location: Section: 20 , Township: 12S , Range: 12E , Meridian: Gila and Salt River County: Pima State: AZ , Longitude: -111.14224 Latitude: 32.37562 PROFILE: Show the location, height (feet), and distance (feet) from the nearest transmission line structure. WAPA Structure # 22.5 Ground Surface PLAN VIEW: Show the location and dimensions (in feet) of the proposed facility in relation to the center conductor of the transmission line. North Edge of ROW 25' * < 100' 20' > * Conductor at maximum temperature ROW Width MY WAPA Structure 22.5 v See plan sheet attached WAPA Structure 22.6 A Show NORTH by arrow at (+) in block at left And show approximate location in Section at right. Edge of ROW Attach other drawings and information as appropriate. WAPA Structure < # 22.6 Ground Surface NW1/4 NE1/4 SW1/4 SE1/4 NOTE: Induced voltages and currents may occur on facilities constructed or placed under or near high voltage transmission lines, therefore, the Licensee shall be responsible for the protection of personnel and equipment in their design, construction, operation and maintenance of the facilities described in this application. George Cardieri, Real Property Manager Name. Please Print) Can be engineer or representative 2z Signature Company or Party Owning the Facility APPLICANT: Town of Marana Address: 11555 W. Civic Center Dr. Marana, AZ 85653 Phone: 520-382-2611 Email: GCardieri@maranaaz.gov WESTERN AREA POWER ADMINISTRATION arana own ounci egu March 4, 2025 ng gen Rev. Dec 2021 Exhibit 9 Desert Soui west' Regi®w Legend Scale 1:2,356 7/3/2024 12:00 P.M. Westem Area Power Administration M agency of the U.S. Department of Energy This map and data are the property of WAPA/DOE and are intended for planning and analysis only. No reproduction or copying of this product is allowed without the sole consent of WAPA/DOE. To contact WAPA about this map, please call 1-800-336-7288. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 326 of 371 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m rJ REV BY DESCRIPTION 0 z APN 221-02-003B PIMA COUNTY New Multi -Use Path /�- See MUP Plan & Profile Sheets Sheets MUP03 - MUP04 New Slope Esmt 1 Exhibit 10 Exhibit A to Marana Resolution No. 2025-020 Twin Peaks Rd WB Control Line See WB Twin Peaks Rd Plan & Profile Sheets Sheet PP20 moo. (1•n Oai°•O�� O•�i �•���•���• ���10 � ;.• •!W •�• yl • �,��X!i�• •%,_ • •�4 � � — Irrigation Sleeves ials '•s•_ •: •raTii—krfi� aili! aa_ ��i: _��••o•�`r�� _ii �� See Irrigation Plans Emma.� Driveway D New Conc Header FAG Std Dtl 213 See Staking Plans Sheet SK05 Lt EOP Twin Peaks Rd EB Control Line APN 221-02-008S PREOT LLC Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 Exist R/ o -- ,,Co New Drainage o Esmt Irrigation Sleeves See Irrigation Plans Sheet IR11 • unnakmersTi..• ;a • . zent.rtaistmaf, o,�� 1—s 0 01 O 0 ��o��•OOo�w �O �i000r •111 ' ,•- q0ip0ww 41 it: Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 - CHD09 co co O O +Oo020'/f + 0.020 ' /ft 0.000'/ft PGL and Axis of Rotation -Oo020'/f - 0.020 ' / f t +Oo020'/ft Oo000'/ft 2180 2170 Rt EOP Finish Grade @ EB Control Line PT 102 + 75.00 lev 2160.45 r\ soq' vc Corr = -13.58 ' xi't Grnd @ EB Control Line 2160 900' VC Finish Grade @ EB Control Line Exist Grnd c� EB Control i-ine 98+00 99+00 err = -13.58 Oo020'/ft 570' VC Corr = 4.14' PC 106 + 40.00 Elev=2140.64 2155 2145 2135 100+00 101+00 102+00 103+00 104+00 105+00 106+00 107+00 Note: See Sheet SD1O for Storm Drain Plan & Profile. 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD c 0 I_ 0 N O co O N TWIN PEAKS ROADWAY rc IMPROVEMENTS N N N DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 SCALE: 1"=40' H; 1"=4' DATE: 12/23 PAGE NO: TOTAL PAGES w 35 243 Ec Marana Town Council Regular Meeting Agenda Packet March 4, 2025 PFa 1e 327 of 371 Sheet P0 of PP24 Exhibit 11 - Crossing 4 Exhibit A to Marana Resolution No. 2025- 0 Western Area Power Administration Desert Southwest Region ATTN: Lands G5600 - Lands & Realty P.O. Box 6457 Phoenix, AZ 85005-6457 LICENSE AGREEMENT APPLICATION Date: May 3, 2024 WAPA Transmission Line: 115-KV, Rattlesnake to Tucson Description of Proposal (Narrative): Widening of existing public roadway with Drainage Improvements Twin Peaks Road Improvement Project, Project No. ST073 Location: Section: 20 , Township: 12S , Range: 12E , Meridian: Gila and Salt River County: Pima State: AZ , Longitude: -111.13926 Latitude: 32.37346 PROFILE: Show the location, height (feet), and distance (feet) from the nearest transmission line structure. WAPA Structure # 22.7 Ground Surface PLAN VIEW: Show the location and dimensions (in feet) of the proposed facility in relation to the center conductor of the transmission line. North Edge of ROW 30' * < 20' 275' > * Conductor at maximum temperature ROW Width MY WAPA Structure 22.7 v See plan sheet attached WAPA Structure 23.1 A Show NORTH by arrow at (+) in block at left And show approximate location in Section at right. Edge of ROW Attach other drawings and information as appropriate. WAPA Structure < # 23.1 Ground Surface NW1/4 NE1/4 SW1/4 SE1/4 NOTE: Induced voltages and currents may occur on facilities constructed or placed under or near high voltage transmission lines, therefore, the Licensee shall be responsible for the protection of personnel and equipment in their design, construction, operation and maintenance of the facilities described in this application. George Cardieri, Real Property Manager Name: ;('Plea Print) Can be engineer or representative 2z Signature Company or Party Owning the Facility APPLICANT: Town of Marana Address: 11555 W. Civic Center Dr. Marana, AZ 85653 Phone: 520-382-2611 Email: GCardieri@maranaaz.gov WESTERN AREA POWER ADMINISTRATION arana own ounci -egu ar ' ee ing gen.a ac e -.,• - March 4, 2025 Rev. Dec 2021 Exhibit 12 Desert Soot west' Regi®w Legend Scale 1:2,000 7/8/2024 1:49 P.M. Westem Area Power Administration M agency of the U.S. Department of Energy This map and data are the property of WAPA/DOE and are intended for planning and analysis only. No reproduction or copying of this product is allowed without the sole consent of WAPA/DOE. To contact WAPA about this map, please call 1-800-336-7288. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 329 of 371 REV IS ION BY TOWN OF MARANA DATE CKD BY IREV BY DESCRIPT ON 0 z REV IS ION BY TOWN OF MARANA L. Q 0 >- co 0 U I REV BY DESCR PT ION 0 z REVIS ION BY TOWN OF MARANA DATE >- m 0 u REV BY DESCR PT ION 0 z Sta 108 + 59.79 Twin Peaks Rd WB Control Line E = Sta 10+00 Sllverbell Rd Constel SIl verbell Rd Const See SIl verb ell Rd Plan & Profile Sheet Sheet PP22 +0.020'/ft o.000'/ft -0.020'/ft te --r -Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 - CHD09 New EOP New Drainage Esmt New Multi -Use Path See MUP Plan & Profile Sheets Sheet MUP04 Lt EOP See WB Twin Peaks Rd Plan & Profile Sheets -_Sheet PP21 O 0 0 Exhibit 13 Twin Peaks Rd Sta 111 + 21.80 New 3 - 48 "x162 ' RCP See Shee CP08 Exist R/ ....,W1.5 'b‘� Nip rift dr • APN 221-02-017BI�����/ SCENIC SILVERBELL LLC Irrigation Sleeves See Irrigation Plans \Sheet IR12 Mid -Sect Line +0.020 '/ft bLJ/-. 7/ ) 3 W CONTINENTAL RANCH SUNFLOWER PHASE III BOOK 51, PAGE 63 M&P 1 \ -Twin Peaks Rd Const N New 6" Vert Curb -7 oNF PAG Std Dtl 209 Type 2 ►1 c See Staking Plans Sheet SK02 APN 221-02-129B TOWN OF MARANA PORTION OF COMMON AREA "A" BOOK 50, PAGE 57 M&P 7 Exist R/ W /NN 9 N 9 PGL and. Axis of Rotation -0.020 ' /ft 2140 ,. Rt EOP 570' VC Corr = 4.14 ' +19D96 2130 - 2120 107+00 �Inlsh Grade �8 Control Line 108+00 PI-109+2.00 — i Elev =2125.16 109+00 New 3 - 48 "k162' RCP See Sheet CP08 110+00 Exist Grdd @ EB Control Line 111+00 ram. 0 k QL CO (.6_ c .T.1 a) W 112+00 m Extend Chip Seal Limits to Sawcut Limits at Curb (Typ) 0 Cv� o Sta 113 + 44.46 EB Sawcut Line End Twin Peaks Rd EB -OEDICAI-ED DKT 949 DKT 6/56. , 73g4 lii/l% Exist tor Drain L Sta 113+47.17 EB, 37.87' Rt Curb Access Ramp TOM Std Dtl 600- 2 See Staking Plans Sheet SK02 w\ U N o- + 22 ..86 .1...EOP Exist R/W SIL VERBELL RD Sta 114+21.85 EB, - - 29.73' Rt Curb Access Ramp TOM Std Dtl 600 - 2 See Staking Plans Sheet SK02 0 O + 0. 029 ' /ft (Match Exist) Lt EOP - 0.029- -- ' /ft (Match Exist) Y + 22.86 1 0.3847% Exist- Culvert 113+00 PI CO N U Q � zLt.� - z QfN 0=�Lj N� U� a 0 0 LC 0 +0.020'/ft 0.000'/ft -0.020'/ft 2140 2130 Note: i I ' --o oNE o\\ oNE Twin Peaks Rd EB Control Line EB Twin Peaks Rd Chip Seal Limit Sta 116 + 66.33 EB Chip Seal Limits See Sheets SD11 and SD12 for Storm Drain Plan & Profile. 6.2872 °. 114+00 2120 115+00 oHE 1- CO WB Twin Peaks Rd Chip Seal Limit Twin Peaks Rd Sta 119 + 39.29 40' He Twin Peaks Rd Const N 0 0 0 Call at least two full working days before you being excavaiion- Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 u1 CO CN w EB TWIN PEAKS RD PLAN AND PROFILE TWIN PEAKS ROADWAY IMPROVEMENTS 2/22/2023 DR: EGM DES: EGM DATF. 1 2 23 DATE: 1 2/23 CK: WDS DATF: 1 2 /23 PAGE NO: TOTAL PAGES SCALE: 1" =40' H; 1 "=4' V 36 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Pa e 330 of 371 Sheet PPII of PP24 w 0 Exhibit 14 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z a w 0 (\i 0 0 + o- Ls-)� N Q (/) W w v) z W W 0 CQ Twin Peaks Rd WB Control Line V -Ditch Vert < Pt Sta 28 + 21.50, 12.42' Rt Elev = 2172.38 Begin V-Ditch See WB Twin Peaks Rd Plan & Profile Sheets �T Sta 28+00.949 Sheets PP19 - PP20 13.63' Rt OW= WOMM: Elev = 2170.44 New Slope Esmt +Oo020'/f 0.000'/ O.020'/ft 2170 2160 Multi - Use Path Controlled by Roadway Profile See WB Twin Peaks Rd Plan & Profile Sheets and Typ Sections, Sheet TP03 25+00 Begin V - Ditch N,JSta 29+80.009 ��,7050 Rt ,nElev= 2174.17 End—V-Ditch Sta 28 + 81. 00, 70 50 Rt Elev = 2173.80 Twin Peaks Rd Const Lt EOP Rt EOP +0.020 If V -Ditch Vert < Pt Sta 30 + 54.869 %13.86' Rt -,Elev= 2173.14 Twin Peaks Rd EB Control Line See EB Twin Peaks Rd Plan & Profile Sheets Sheets PP09 - PP10 PI 29 + 60.00 Elev=21 PGL and Axis of Rotation -0.020 '/f Exist Grnd @ O O co nl co L co N Multi -Use Path PGL 2150 Sta 26 + 40 Begin Multi Multi -Use Path -Use Path PGL 26+00 27+00 28+00 Finish Grade @ Multi Use Path PC 610' VC 33.73 Corr = - 9.32 ' 29+00 End V -Ditch Sta 30 + 71.69, 140 86 Rt Elev= 2170.89 Multi - Use Path N % Const \ �iC`�•.4 Q Oi •O • k, •,Q�oO •,tom . �. _ r • •. .� 1�:-traw►. am! ► ice. imigini- Exist R/V1 D 0 z cn m m� m —I> New Drainage Esmt 30+00 31+00 � W C -p -o 0 0 0 +0.020'/ft 0.000'/ft 0.020'/ft 2170 2160 32+00 Elev 2155.84 33+00 2150 34+00 CURVE DATA (10) Radius = 525.00' Length = 87.01 ' Tangent = 43.61 ' Delta = 09 ° 29 ' 46 " Radius = 525.00' Length =162.25 ' Tangent = 81. 77' Delta =17 ° 42 ' 24 " Radius = 525.00' Length =157.52 ' Tangent = 79.35' Delta=17°11'26" Radius = 525.00' Length = 80.52 ' Tangent = 40.34' Delta = 08 ° 47 ' 15 " Radius = 960. 00' Length =133.66 ' Tangent = 66.94' Delta = 07 ° 58 ' 39 " * See Sheet MUP04 for V -Ditch Section A - A 40' LCall at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 PLAN AND PROFILE MULTI -USE PATH TWIN PEAKS ROADWAY IMPROVEMENTS c M 0 0 CV 0 w J CV 0 CV 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: KW DES: KW CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 52 243 Pa e 331 of 371 Sheet MUF�03 of MUP04 w 0 Exhibit 15 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z EB Twin Peaks Road Sta 89+00 to Sta 98+00 New Slope Esmt with Fence See Sheet DF05 Exist R/V/ co w 0 0co +o n <1 w w w= w Jw 0 2 APN 221-02-006C TRUE ALLEN R JR & TRUE MICHAEL A N w Utility Access Road Control Line See Plan & Profile Sheet Sheet PP24 % Sta 93 +71.06 Twin Peaks Rd Const =Sta 10+00000 Utility Access Road Exist R/VI \ �._�1� Irrigation Sleeves _See WB Twin Peaks Rd �li`� Jr VAllitit. Twin Peaks Rd Const s��� —Plan &Profile Sheets♦ ��`•'�;''� r _ ��\�� 1Sheet10on Plans_� Sheet PP19 -�r Ay ���`t ,► Simi all fratslit,-.A*111`---- II rptM=Maaw0 .42=1:72•22;2=;6_, ,iirm...2"...0........71c____. mon, rairrwirrAwm======kaillilt vir W111111111111111 Mii-•-•a- --di, ....: le5. 11- le', --mailwalL co - A �__ ��IDII 1�1 11111IMMIRIIMIriall-1 AllarCp ik _ �.. TWIN PFAKS RDL_m.S.o-.1P..M...1J1.I1wM\MIIIIIREIMMlLIINIMILMNOffla_iAw 17N .ma xi \ - Mr ow I — imil i i i - — — —ea — . . ..._. . • _ _ _ _ _ mi, • . . . ._ .1-4°A • m-w-- -4c() A 0-#-- � iifg ��i Exist R/V/ New Multi -Use Path See MUP Plan & Profile Sheets Sheets MUP02 - MUP03 � • �• -•-. 4 ii, , trir4....\7-0.-row-x„=„,.mi- ,- ,,,,,-m-,-.--7riiim-7-,--,..._....--- maz.....---------- �o �� �. . •i � � •�•� •II • IIOo�� /1��;•• I,••O••�1�• ��•�S���. �/-� � �i s /� 1.� � � r ����rletAig- � � ��rarj,_ � tiersilw...;:proa, ,�r U > i • • • t �el'.n'r • ' PcxO •ala iati ' /New EOP •:.\\� _ _sue i1���reirvgrAW i i ii—mL-40--#1dir-viAgrAIPAmw4 — 1411174 ��u��t�rT•T<! �• . �;+^�J��YiD��r • �.�iCX11'��i1SsD�-C1.��.....'�1�h� � ��s�l�T�`.��•_•� ► �• i� •1JI'.������i��\�o� ♦ � '� �,� /�� ��� i��•� ���R� •��ir�tl����•�� � _�_� -----'_74. re � _=..ter. ' � /���,���i r�`�'���/�-' -�� _� 100,110 I. ' ....01.14/0fr \ ��-, + - � - - + ! �Twin Peaks Rd j!�,��...01V-� +�+ ��� � \� - New Drainage Esmt o, o m--_ _ _4; .4b...."i'll.".11 i_ -,__=.-.''''-‘Cl I. I I I 11 I I IVI °II- — -- ----'. - .- ' :- -7 New R/W ` EB Control Line /�_with Fence� ; II; � � , TCE /, � �/ New Slo e Esmt\0v N � APN 221-02-006C � � APN 221-02-008S, � p N;► TRUE ALLEN RJR N cri �/ PREOT LLC �i + ° Modified Roadside Ditch 5 &TRUE MICHAEL A Irrigation Sleeves +See See Sheet DF05 o oH+ Sheetse CHD 63CHD07 _ SheetrlR101on Plans/0 NEB ,0 L.t EOP +Oo020'/f + 0.020 ' /ft 0.000'/ft PGL and Axis of Rotation —Oo020'/f - 0.020 ' / f t +Oo020'/ft 0.000'/ft 2140 O O Finish Grade @ O 2130 0 rn 03 00 Cl' Q) EB Control Line Exist Grnd @ EB Control Line 2130 Rt EOP 2160 2150 0.020'/ft O O L J Finish Grade @ EB Control Line /' U Exist Grnd @ co Ico IL JJ (11 L J v 2150 Corr -13 0 58 ' 2175 Exist Grnd @ EB Control Line 2165 2175 Finish Grade @ EB... Centre/ Line EB Control Line 900' VC 2165 2120 - 89+00 90+00 91+00 2120 2140 92+00 93+00 94+00 2140 2155 95+00 Corr = -13 0 58 ' 96+00 97+00 2155 98+00 \/pA ti v� 18164 WILLIAM D. SCHLESINGER signed gR�20NA U.S.a Fi res Note: See Sheet SDO9 for Storm Drain Plan & Profile. 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' c O 0 CV O w J 510 E 4TH STREET c TUCSON, AZ 85705 ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS co O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 34 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Pa e 332 of 371 Sheet PF09 of PP24 w 0 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE m 0 Y U REV BY DESCRIPTION 0 z APN 221-02-003B PIMA COUNTY New Multi -Use Path /�- See MUP Plan & Profile Sheets Sheets MUP03 - MUP04 New Slope Esmt 1 Exhibit 16 Exhibit A to Marana Resolution No. 2025-020 Twin Peaks Rd WB Control Line See WB Twin Peaks Rdiz Plan & Profile Sheets Sheet PP20 diAlWaPPoWIWIK,"11. - „mi._ LIMMIM 111 11111111111111114111.1_�H:�� �i�ri i�. w. �• �� ° •� /••��•�� • ���•����� �� �j,• �•�Q�� •�OIIoff'-��•1■�. ' _° • �����•Y��� Irrigation Sleeves i � '•s•_ •: �r�Y�'7� :fi��:1�I! � �=ono.�!'�i7 :�:�X!i�.-••o��`��EI =�_. o W r�.:P M. MItatli -�?if.WY � EEIS,.7[�_ _ •`C�?.. �J.ciyU:111i_�•_ ISITIMI --% _ i irc�•�- See Irrigation Plans��������!��_ Driveway D New Conc Header FAG Std Dtl 213 See Staking Plans Sheet SK05 Lt EOP Twin Peaks Rd EB Control Line APN 221-02-008S PREOT LLC Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 Exist R/ IE o -- o New Drainage o Esmt Irrigation Sleeves See Irrigation Plans Sheet IR11 111io q° ipow!• Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 - CHD09 (/) mr m,--, �m m� mD O O m co co co +Oo020'/f +0.020 ' /ft 00000'/ft PGL and Axis of Rotation Oo020'/f -0.020 ' / f t +O.020'/ft O.000'/ft 2180 2170 Rt EOP Finish Grade @ Ea Control Line PT 102 + 75.00 lev 2160.45 r\ soq' vc Corr- -13.58 ' xi't Grnd @ EB Control Line 2160 900' VC Finish Grade @ EB Control Line Exist Grnd c� EB -Control ine 98+00 99+00 err = -13.58 O.020'/ft 570' VC Corr = 4.14' PC 106 + 40.00 Elev=2140.64 2155 2145 2135 100+00 101+00 102+00 103+00 104+00 105+00 106+00 107+00 Note: See Sheet SD1O for Storm Drain Plan & Profile. 40 Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS 0 0 0 N O w J co O CV N N N DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 SCALE: 1"=40' H; 1"=4' DATE: 12/23 PAGE NO: TOTAL PAGES w 35 243 Ec Marana Town Council Regular Meeting Agenda Packet March 4, 2025 PFa 1e 333 of 371 Sheet P0 of PP24 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m v REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m U REV BY DESCRIPTION 0 z /!/verbell Rd Const See Silverbell Rd Plan & Profile Sheet Sheet PP22 Sta 108 + 59.79 Twin Peaks Rd WB Control Line _ Sta 10 + 00 Sil verbell Rd Const 6_ otm, ,.,6000dr Twin Peaks Rd \,�j. WB Control Line � � IO%, „--Modified Roadside Ditch 6 See Detail CH3 Sheet CHD08 - CHD09 New EOP - New Drainage Esmt New Multi -Use Path See MUP Plan & Profile Sheets \ Sheet MUP04 Lt EOP See WB Twin Peaks Rd Plan & Profile Sheets Sheet PP21 O O Exhibit 17 Exhibit A to Marana Resolution No. 2025-020 /See Shee CP08 3 Twin Peaks Rd Sta 111 + 21.80 New 3 - 48 "x162 ' RCP PC APN 221-02-01713 a SU, <IC SILVERBELL LLC Irrigation Sleeves See Irrigation Plans Sheet IR12 Mid -Sect Line ON Exist R/ Exist R/W CONTINENTAL RANCH SUNFLOWER PHASE III BOOK 51, PAGE 63 M&P 111 Twin Peaks Rd Const New 6" Vert Curb FAG Std Dtl 209 Type 2 See Staking Plans Sheet SK02 APN 221-02-129B TOWN OF MARANA PORTION OF COMMON AREA "A" BOOK 50, PAGE 57 M&P N N N +Oo020'/ft 00000'/ft + Q. 020 ' /ft PGL and -Oo020'/ft Axis of Rotation -0.020 ' /ft 9.9 9 9 Extend Chip Seal Limits to Sawcut Limits at Curb (Typ) Drain Sta 113+47.17 EB, 37.87' Rt Curb Access Ramp TOM Std Dtl 600 - 2 See Staking Plans Sheet SK02 co a� 0) U N 0 +22.86 R t EOP ONE Sta 114+21.85 EB, 29.73' Rt Curb Access Ramp TOM Std Dtl 600 - 2 See Staking Plans Sheet SKO2 + 0. 029 ' /ft (Match Exist) L t EOP Exist R/W 4 PE +O.020'/ft /0.029 ' /ft (Match Exist) +22.86 0.000'/ft O.020'/ft 570' VC Corr=4.14' 2140 2140 2130 2120 107+00 inish Grade @ B Control Line Elev=2125.16 108+00 109+00 Note: New 3 - 48 "x162 ' RCP See Sheet CP08 0o 110+00 Exist Grnd @ EB Control Line 111+00 II II II II II II 11 11 .LL 112+00 N cL co EB Twin Peaks Rd Chip Seal Limit Sta 116 + 66.33 EB ONES ONE _ONE Chip Seal Limits See Sheets SD11 and SD12 for Storm Drain Plan & Profile. 2130 a� W 0.2872X Exist Culvert 113+00 114+00 2120 115+00 ONE ONE WB Twin Peaks Rd Chip Seal Limit Twin Peaks Rd Sta 119 + 39.29 40' Twin Peaks Rd Const Ins 0 0 0 Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 5 c 0 .— CV O 510 E 4TH STREET TUCSON, AZ 85705 1n ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD co O N TWIN PEAKS ROADWAY rc IMPROVEMENTS CV CV DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 SCALE: 1"=40' H; 1"=4' DATE: 12/23 PAGE NO: TOTAL PAGES w 36 243 Ec Marana Town Council Regular Meeting Agenda Packet March 4, 2025 PFa 1e 334 of 371 Sheet P1 of PP24 Exhibit 18 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 L) REV BY DESCRIPTION 0 z Twin Peaks Road Sta 17+00 to Sta 26+00 UNE ONE Exist R/ OHE UGT /4 ONE °NE STA 20+18.81 BEGIN PROJECT ST073 OHE Twin Peaks Rd Const \l APN 215-13-005M ARIZONA PORTLAND CEMENT CO. TWIN .PEAKS RD UGT 0 O 0 I IC_T� APN 215-24-005D STATE OF ARIZONA OHE UGT New Drainage Esmt and Fence See Sheet DF01 ONE ONE 0 APN 216-42-171A TITLE SECURITY AGENCY OF AZ TR 201434—T COMMON AREA "B" SAHUARO BLOOM BLOCK 2 SEQUENCE 20181100149 ONE UGT UGT Twin Peaks Rd Sta 24+15.40 New 1- 24' x6.25' x117.5' 't Conc Arch Culvert See Sheet CP01 Channel A See Channel Plan & Profile Sheet CH01 Y N 01 0 N _ .0 .o .1b i • •.: a o .'.'.,! : fli 7, - - �.�. i i{NCB mil o '710701r .- • . Mtn ti iif Irrigation Sleeves See Irrigation Plans Sheet IRO] V New Roadway Esmt Driveway A New Conc Header FAG Std Dtl 213 See Staking Plans Sheet SK04 PGL and Axis of Rotation -0.020 '/ft +0.020'/ft 00000'/ft and Rt EOP 0.020'/ft 2100 Exist Grnct @ Const rn 2090 Elev = 2090.84 N 0e1875X — YIN On 1mo 0 0 00 N II 1) Lj 2080 rojected EB/WB PC 22 + 25 e 00 Elev=2091 e69 N N N 2100 N 0 N Finish Grade @ Const New 1- 24' x6.251 x117. 5' Conc Arch Culvert See Sheet CP01 a c 5000X 1 2090 Projected VC for EB/ WB Control Line 2080 17+00 18+00 19+00 20+00 21+00 22+00 23+00 24+00 25+00 26+00 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' c 0 0 CV O w w 510 E 4TH STREET c TUCSON, AZ 85705 co ENGINEERING 520-405-7353 PLAN AND PROFILE TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS c0 O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 26 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 a e 335 of 371 Sheet PPF01 of PP24 w 0 Exhibit 19 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION O z REVISION BY TOWN OF MARANA DATE >- m m ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m m w REV BY DESCRIPTION 0 z EB Twin Peaks Road Sta 26+00 to Sta 35+00 Channel Access Ramp No. 1 See Detail CH10 Sheet CHD14 Sta 29 + 08 ° 92 9 26 ° 00 ' Lt EOP Angle Pt - End Taper Sect Line 4.1 �i llir� �II11� —lul III 1.111 11111111111-0-0 0. '11:0_II • . _•j"a1':lL%'l ONF Irrigation Sleeves See Irrigation Plans' Sheet IRO] Exist APN 216-40-0290 TOWN OF MARANA BLOCK B PUBLIC DRAINAGEWAY AND OPEN SPACE R/ /l/ SAHUARO SPRINGS BOOK 58, PAGE 23 M&P New Roadway Esmt Modified Roadside Ditch 1 See Detail CH3 Sheet CHD02 c o ONE Twin Peaks Rd Sta 28 + 97.10 New 36 x127 RCP See Sheet CP02 PC Sta 29 + 08 ° 929 20 ° 00' Rt Begin EB Control Line TCE APN 221-01-015K JONES ALIA T V ONE Sta 29 + 08.92 9 37.00 ' Rt EOP Angle Pt End Taper Irrigation Sleeves See Irrigation Plans Sheet IR02 Twin Peaks Rd WB Control Line See WB Twin Peaks Rd Plan & Profile Sheets Sheet PP12 Sta 29 + 08 0 92 9 20 0 00 Lt 0 Begin WB Control Line co eco Twin Peaks Rd Const Modified Roadside Ditch 2 See Detail CH3 Sheet CHD03 + 0 O "•�• � • •, O°• ICI• •��� �/.9 0• °O o° (8e° 130 Oho O0°° WOE►,• OOo ;• O° O°,%`iC Exist R/V/ New EOP APN 221-01-015P New R/W OSTLER JON NEAL & SHAWNA MARIE — Access Road Control Line See Access Road Plan and Profile Sheet PP23 +Oo020'/ft Oo000'/ft Twin Peaks Rd Const PGL and Axis of Rotation Exist R/ Twin Peaks Rd Sta 33 + 61 ° 95 New 2- 48 "x124' See Sheet CP03 pr► 1111.11-1.11 �■iA■ � X /P: ON/1_M7 s.. .. Twin Peaks Rd Y y EB Control Line Modified Roadside Ditch 2 J See Detail CH3 Sheet CHD03 Access Rd Sta 22 + 79.43 New 2-6 ' x3 ' x77 ' RCBC See Sheet CP09 +0° 020 ' /ft Twin Peaks Rd EB Control Line PGL and Axis of Rotation W 01 0 0 RCP (7) New Drainage Esmt L.t EOP Oo020'/ft -0.020 ' /ft Lt and Rt EOP -0° 020 '/ft +0.020'/ft 00000'/ft 00020'/ft 2095 N 0 N 0. 500.0 Q 0.° 5000 00 Finish Grade @ - 0.9461X -0•9461Z--------- Const L N o 0 N a_) O cj c N�CD f) m_cD W 0 N ------------- Finish Grade @ FB Canto/ Line ___ Projected PI 26 + 75.00 Exist Grnd @ Const 2085 Elev = 2093. 94 900' VC Projected VC for EB Control Line 00 cL End Twin Peaks Begin EB & WB Construction Control Control PGL 4 VC Corr .95' Corr 2075 New 36"x127' RCP See Sheet CP02 0 N co 0 N (i) Exist Grnd @ EB Control Line New 2- 48 "x1 e4 ' RCP See Sheet CP03 2095 2085 2075 26+00 27+00 28+00 29+00 30+00 31+00 32+00 33+00 34+00 35+00 40' Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' CV O w J 510 E 4TH STREET TUCSON, AZ 85705 co ENGINEERING 520-405-7353 PLAN AND PROFILE EB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS c0 O N 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 27 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 PFa e 336 of 371 Sheet P02 of PP24 w 0 Exhibit 20 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z WB Twin Peaks Road Storm Drain Sta 89+00 to Sta 98+00 New Slope Esmt with Fence See Sheet DF05 O O O Exist R/V/ 2145 New Drainage Esmt with Fence See Sheet DF05 oN New R/W o00 oNE off " ,ONE Modified Roadside Ditch 5 co Twin Peaks Rd WB Control Line rCBSta 92 + 70.. 0.0.. 17.0.0 ' Rt 307 Type 19 1 EF-1 Irate Elev = 21470 09 Finish Gr.c Sta 89+46070 12000' Rt Mod 308 Type 39 Wing L =16 See Detail SLQ49 Sheet SDD03 2135 2125 2115 Throat Elev = 2126. 91 Inv Out = 2121 a 22 (W) Inv In=2122. 1( 81 (E) 0 - yr HGL Grate 0 nv Out = 2142.00 (W) nv In = 2142. 71 (E) de @ Pipe Exist Grnd @ Pipe ' 24" x 306' RCP/15 S=000627/ft Q100 =11. 70 CFS 24 " x 234' RCP 14 S = 00 0584' /ft 0100 =14. 50 CFS 89+00 90+00 91+00 2135 2125 oNE o0E 2115 92+00 Finish Grade @ Pipe 2155 co Sect Line LO C31 0 0 Exist R/N Twin Peaks Rd Const • New R/W 11 CO CO New EOP, Twin Peaks Rd New Slope Esmt EB Control Line Sta 94 430 30 307 Type 19 1 170 00' Rt EF-1 Grate CB 15a 60 LF 18" Slotted Drain Grate Elev=215 7.90 Inv Qut = 21520 94 2135 93+00 18" x 171 ' RCP \Exist Grnd @ Pipe S = 00 0598/ft Q100 =11.50 CFS 94+00 95+00 96+00 97+00 c-) r— m z CAm m cn m ---i D LO �co '—' bt- 0 O CD 2165 2155 2145 2135 98+00 Note: All Stations and Offsets are from the Twin Peaks Rd WB Control Line. 40 LCall at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' c O 0 CV O w J 510 E 4TH STREET c TUCSON, AZ 85705 00 ENGINEERING 520-405-7353 STORM DRAIN PLAN AND PROFILE WB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS M N 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 78 243 Page 337 of 371 Sheet S09 of SD12 w 0 Exhibit 21 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z WB Twin Peaks Road Storm Drain Sta 98+00 to Sta 107+00 u New R/W ONE OHE O O Twin Peaks Rd WB Control Line C 0 co Twin Peaks Rd Const Exist R/ I� O 01 + O O F co F CB)�17 OHE OHE OHE 1 COI a_ TWIN PEAKS RD —`-'G' Twin Peaks Rd EB Control Line 2160 2150 2140 2130 98+00 99+00 U G T E OHE 0- OHE LOPMALIPAINalw New EOP New Drainage Esmt 100+00 101+00 ONE Modified Roadside Ditch 6 OHE -F- Exist R/ 1/ Sta 103 + 95.50 9 17 0 00 ' Lt 307 Type 19 1 EF-1 Grate 55 LF 18" Slotted Drain Grate Elev=21 Inv Out = 2150a 102+00 54.79 21 0 4,1k in —_1111 WIPP lanw%11)-:AgmWairmur OHE n r— 18" x 203' RCP = 0 0 0528 ' /ft Finish Grade Q100 -11 1C� CFS This Sheet See Note 103+00 104+00 ONE Pipe F 100 - yr HGL / / <1 OHE OH n mr mz m mD 0 + 0 0 oJ 2160 Sta 106+01000 WB 9 17000Lt 308 Type Throat Elev = 2143� Inv In = 2139050 Inv Out = 2138.80 Notes: 1. AI Stations and Offsets are from the Twin Peaks Rd WB Control Line. 20 Locate Pipe 16 Under Gutter to Avoid Conflict with Guardrail Posts. CB 29 2150 Exist Grnd @ Pipe 24" x 202' RCP 5 - 0.0545' /ft Q100 =15. 70 CFS 105+00 2140 106+00 2130 107+00 17 40 LCall at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' c 0 0 CV 0 w J 510 E 4TH STREET c TUCSON, AZ 85705 00 ENGINEERING 520-405-7353 STORM DRAIN PLAN AND PROFILE WB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS M N 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 79 243 Pa e 338 of 371 Sheet SL 10 of SD12 w 0 Exhibit 22 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 L) REV BY DESCRIPTION 0 z Si l verb ell Rd Const 0 0 01, 2145 ,ld I� t� 0 0 0 Exist R/ Twin Peaks Rd WB Control Line minv IiIII1►I +t�ais 11i'1� Exist R/ N 11111 Hi --_-�i - ... niTomovit 411WIW11::11--'6111";-----\-11711111e; Roaald;1671 itch 6- - orA woo-- ABIE 4P_Alk 0-1 1.74 _A...we Ilk irf (ps3c O/ E New EOP New Drainage Esmt New R/W Fttsl Grade @ Pipe 2135 24" x 202' RCP S = 00 0545' /ft 0100=15.70 CFS 2125 Sta 108+040 409 170 00' Lt 307 Type 19 1 EF 28 LF 18" Slotted Grate El e v = 2133 . Inv out = 2127. 50 Inv In=2127.80 24" x 188 ' RCP S=0.0282' /ft 0100=1.6070 CFS -1 Grote Drain 8 ENE Mid -Sect Line O/ oe Exist R/ INN/ Sta I13 + 02.13.9 16.00' / 307 Type 19 EF-2 Grate 27' Slotted Drain Throat Elev = 2126.05 Inv Cut = 2120. 21 Inv In=2120.23 2145 2140 /CB� Sta 113 + 02 0 309 17 0 00 ' Lt 20 308 Type 3 9 Wing L =12 ' Throat Elev Inv out = 21 100-yr HGL Sta 109 + 300 90 WB 145.71 ' Lt Inv - 2122. 20 Exist G Pipe 2115 107+00 See Detail SD2 ee 108+00 SDD02 2135 rnd @ 2125 109+00 2115 110+00 = 2124 e 39 ?O a 50 2130 Exist Grnd @ Pipe � C Twin Peaks Rd Const Exist R/V/ to 113 + 010 829 FAG Std 312 040' Storm Drain ransition Structure 0 f _ V 0 ONE" 0 0 Twin Peaks Rd EB Control Line D1=24"9 D2 24 A = 90 degree, B=18"9 C=20"9 L =48" 5 = 2119. 6 ± (Existing) R=2120.1 PVC 2140 Finish Grade @ /pe Sta 2140 Exist R/V/ 116+05.38, 40.11 ' Pt Mod See Thro Inv4 Inv 2120 100-yr HGL 1c 2110 IA 18" x 18' RCP S=0.0061'/ft Q10 = 2. 8 CFS 2130 2120 308 Type 3, Wing L Oetail SD4 9 Sheet Si Elev=2126060 n = 2121. 65 )ut = 2121.53 2130 00-yr H 2120 4 Sta 1.1.5 + 99 + WB, 38. 0' + Rt Conc Collar ADOT Std Dwg C-13.80 Match Exi st Inv=2120.5± " x 32' RCP <(20\ =0.0084' /ft 0"0=2.6 CFS 2110 18"x5' Sl o s e to Match Exist Pipe S =0. 0070' /ft± Q100 =17. 74 CFS =4' �D03 12„ eA 0/ C23a> 2140 Exist Pipe Grnd @ 2130 (CB� 21� Profile (CB� 22� Profile /c\ Culvert Crossing See Sheet CP08 Sta 116+16± WB, 38.4' + Rt Conc Collar ADOT Std Dwg C-13a80 Match Exist Inv = 2121. 7 ± 18"x5' Slope to Match Exist Pipe 2120 S = 0. 0070' /ft± 0100 = 9. 00 CFS (E) 2110 40 See Sheet See Sheet SD12 for CB 21 Call at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 Note: All Stations and Offsets are from the Twin Peaks Rd WB Control Line. See St See Sheet SD12 for CB 22 80' 5 c 0 CV O J J J 510 E 4TH STREET c TUCSON, AZ 85705 co ENGINEERING 520-405-7353 STORM DRAIN PLAN AND PROFILE WB TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS M CV 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 80 243 Page 339 of 371 Sheet S11 of SD12 J 0 Exhibit 23 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 ci REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z OHE Ic UGT BONE STA 20+18.81 BEGIN PROJECT ST073 // Twin Peaks Rd Const TWIN .PEAKS RD UGT Sect Line OHE New Drainage Esmt with Fence See Sheet DF01 2100 2090 2080 17+00 OR 18+00 19+00 oN� ,oN\ 0% New Roadway Esmt ONE D 20+00 Exhibit A to Marana Resolution No. 2025-020 ONE ONE A 21+00 Exist R/ N 22+00 01 + 0 0 New EOP 23+00 24+00 New EOP oN 25+00 2100 2090 26+00 2080 40 Culvert Crossing See Sheet CP01 LCall at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' c 0 0 CV O w J 510 E 4TH STREET c TUCSON, AZ 85705 ENGINEERING 520-405-7353 STORM DRAIN PLAN AND PROFILE TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS M CV 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 70 243 PD�a e1 340 of 371 Sheet S0of SD12 w 0 Exhibit 24 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z Twin Peaks Road Storm Drain Sta 26+00 to Sta 35+00 F New Roadway Esmt Channel Access Ramp No. 1 See Detail CH10 Sheet CHD14 Exist R/ // New EOP TWIN PEAKS RD F 4" PE Modified Roadside Ditch 1 ONE ONE 06°90+60 Idl G 8 Twin Peaks Rd WB Control Line v 8 n Twin Peaks Rd Const Twin Peaks Rd EB Control Line ONE 2090 2080 2070 26+00 27+00 OR 28+00 ONE 3NE oN� D 29+00 Sect Line 0 HE 0Y, A 30+00 \, Exist R/ // Modified Roadside Ditch 2 New R/W 31+00 /pc Y UG New Drainage Esmt with Fence See Sheet DF01 32+00 33+00 34+00 2090 2080 35+00 2070 See Detail SDI Sheet SDD01 /c\ Culvert Crossing 1 See Sheet CP02 /c\ Culvert Crossing 2 See Sheet CP03 40 Culvert Crossing See Sheet CP09 LCall at least two full working days before you being excavation. ARIZ0NA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40 80' CV O w J 510 E 4TH STREET c TUCSON, AZ 85705 ENGINEERING 520-405-7353 STORM DRAIN PLAN AND PROFILE TWIN PEAKS RD TWIN PEAKS ROADWAY IMPROVEMENTS M CV 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 71 243 Sheet S02 f PD�a e 341 of o371 SD12 w 0 Exhibit 25 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 (.2 REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 L) REV BY DESCRIPTION 0 z Channel A 1 0 0 0 )NE N Twin Peaks Rd Const 1E� 0 + OHE 0�3` 0i ONE ONE Sta 19 + 40. 72 9 92.47' Rt Twin Peaks Rd Const _ Sta 10 + 00 Channel A Const 2100 2090 0 N 0 EZI Q - 0.1667' /ft/ 2080 Channel A Rt TOB PI 2070 0+66.20 Elev 10+00 = 2084. 30 Sta 24+15. 439 Oo 00' Rt Twin Peaks Rd Const Sta 15 + 40. 50 Channel A Const ONE ONE Channel A Const Channel ONE ONF A Lt TOB tJ n ti 0 eQo 01 0 0 N 8°36'11" E TWIN PEAKS RD See Detail CH5 Sheet CHD11 UGT +00 ONE ONES ONE\ PT14f9 \ 2� 5.3 ONE New Drainage Esmt with Fence See Sheet DF01 Ext"st Grnd @ Channel A Const --------------- -0 0040' /ft 11+00 Finish Grade @ Channel A Cons 12+00 13+00 14+00 PI 14+96051 El e v = 2082 0 60 End Channel A 15+00 4" PE Exist R/ /1 4" PE i l l UGT T UGI UGI ONES ONE\ ONE Sect Line 16+00 BONE oNE� E isx t R/ ONE\ ONE \ONES ONE 17+00 ONE Notes: 1. See Detail CH5 9 Sheet CHD11 for additional Channel A top of bank geometry at culvert entrance. 2. See Detail D19 Sheet CD01 for channel connection details to culvert headwall and wingwalls. CURVE DATA Radius = 600 00' Length = 840 59' Tangent = 51. 04' Delta = 80 ° 46 ' 33 " CHA\\EL A TOP OF 3A\K GEOMETRY* ID CP Type** Station Offset Elev 1 R H&V 10+32.00 32.10' Rt 2090.00 2R H 10+66.20 32.10' Rt 2090.00 3R H&V 14+90028 34.15' Rt 2090.00 4R H& V 14 + 93.29 29.96' Rt 2088.60 5R H&V 15 + 00. 91 30.00' Rt 2088.60 1L H&V 10+32.00 32.10' Lt 2090.00 2L H&V 10+66.20 32.10' Lt 2090.00 3L H&V 12+15007 32010' Lt 2089.41 4L H& V 14 + 89 0 94 32 0 50 ' Lt 2089.41 * Stationing and Offsets are from Channel Const to Inside Edge of Channel Top of Bank ** Control Points Identified as: H =Horizontal, V = Vertical, H&V =Both 18+00 2090 2080 2070 19+00 40' LCall at least two full working days before you being excavation. ARIZ0HA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 CHANNEL PLAN AND PROFILE CHANNEL A TWIN PEAKS ROADWAY IMPROVEMENTS c 0 U 0 ci L 0 r) 0 w J M 0 CV 2/22/2023 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' 119 243 6-1 e 342 of 371 Sheet 01 of CH07 w 0 Exhibit 26 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 U REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE >- m 0 w REV BY DESCRIPTION 0 z Channel B I� O O O New R/W Sta 35 + 55. 43 9 97 0 73 ' Rt Twin Peaks Rd Const Sta 10 + 00 Channel B Const Twin Peaks Rd Const Exist R/V/ O O O TCE J Sta 40+87.90 Twin Peaks Rd Const Sta 15+56.18 Channel B Const See Detail CH6 Sheet CHD11 New Drainage Esmt with Fence See Sheet DF02 Exist R/ N 2100 PI 10+32 00 Exist Grnd @ Channel B Const V Elev = 2088.90 2090 0.1667' /ft 2080 PI 10+51.71 Elev = 2085.62 ---------------- Channe/ B L t TOB Channel B Rt TOB - 0. 0104' /ft L__ Notes: 1. See Detail CH6, Sheet CHD11 for additional Channel B top of bank geometry at culvert entrance. 2. See Detail D1, Sheet CD01 for channel connection details to culvert headwall and wingwalls. CURVE DATA Radius = 50. 00' Length = 65. 45' Tangent = 38. 37 ' Delta = 75 ° 00 ' 00 " CHA\\EL 3 TOP OF 3A\K GEOMETRY* ID CP Type** Station Offset Elev 1R H& V 10+32.00 14.84' Rt 2088.90 2R H 10 + 510 71 14.84' Rt 2088.90 3R H&V 14 + 20. 27 26.39' Rt 2088.90 4R H 14 + 67. 79 26.39' Rt 2088.68 5R H& V 15 + 32 0 72 33 0 41 ' Rt 2088.40 6R H& V 15 + 40.08 26.79' Rt 2085.63 7R H&V 15+47071 26.79' Rt 2085.63 1L H& V 10+32.00 14.84' Lt 2088.90 2L H& V 10 + 510 71 14.84' Lt 2088.90 3L H&V 14 + 66.61 20.43' Lt 2086.52 4L H& V 15 + 33 0 97 24.50' Lt 2085.65 * Stationing and Offsets are from Channel Const to Inside Edge of Channel Top of Bank ** Control Points Identified as: H = Horizontal, V = Vertical, H&V = Both 2090 Finish Grade Channel B Const PI 14+67.91 Elev = 2081. 27 PI 15 + 40 0 53 2080 Elev = 2078. 70 2070 2070 10+00 11+00 12+00 13+00 14+00 15+00 16+00 17+00 18+00 19+00 40' Call at least two full working days before you being excavation. ARIZ0HA81 Arizona Blue Stake, Inc. '. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 0 40' 80' 510 E 4TH STREET TUCSON, AZ 85705 ENGINEERING 520-405-7353 CHANNEL PLAN AND PROFILE CHANNEL B TWIN PEAKS ROADWAY IMPROVEMENTS DrnQ19011ch02.dgn r) 0 w w M 0 CV 2/22/2023 DR: ECM DES: EGM CK: WDS DATE: 12/23 DATE: 12/23 DATE: 12/23 PAGE NO: TOTAL PAGES SCALE: 1"=40' H; 1"=4' V 120 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Pa e 343 of 371 Sheet C1�02 of CH07 w 0 Exhibit 27 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z 1 10 T AP\ 216-42-171 A TLE SECITY AGE\CY OF AZ -R nHo nHo N O O Contractor to Seed to Limit of Disturbance �nHo nHo nHo ,914 • Contractor to Seed to Limit of Disturbance HO flk +++++891+ + t ,+877+ + + + + + + + + ++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +,+ + +++24+ nNo 'nH nHo 1 i i New Roadway Easement See Civil Plans nHo TW FF /KS ROAD --------------------------------------- +++++++++++++++++++++++++++++++ ++++ ++++ �- 4+g75 ++,►+ +7++++++++ +++++++ + + + + + + + + + + + + + it + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +1, + + + + + 419 + + + + + + + + + + ++A+ + +++ + + +++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + �+ + + + + + + + 1 + + + + + + + 4 + + + + + + + + + + + + + + �+ + + + + + + + + + + + ++411J1+++++ + ++ nNo nNo nHo + + +�7+� .�.*o + + + + + + + + + + + + + + + + + + + + + + ++- +++)+++++++ +++++�+++ + + + + + + • + +�+++ + + ++�i ++++ I +++++f\++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +' 4'1C4 + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + - - + + + + + + + + +++++++++++++++++++++++++++++ nt�+++++++ +++++++++++++++++++++++++++++++_u++++++ ++++++++++++++++++++++++++++++++++ ++ +++++++++++++++++++++++4+ + ++++++++++-+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +++++++++++++++++++++++++++++++++++-+++++++++++++++++++++++++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ + ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_++ + ++++++±++++++++_++++++++++++++++,4++++++++.,+++++++ ' +++++++%\1-+++++++r+,+++++++ ++++++1'-+++++++,+'*++ PLANT SCHEDULE SYMBOL BOTANICAL NAME COMMON NAME SIZE QTY SYMBOL BOTANICAL NAME COMMON NAME SIZE QTY TREES - SEE DETAIL 1,2,3/LD01 ACCENTS - SEE DETAIL 5/LD01, 6/LD01, 7/LD01, 8/LD01, 3/LD02 0 • fr. #• # Acacia constricta Whitethorn Acacia 15 GAL 4 Ir►� Agave weberi Webers Agave 5 GAL 66 Asclepias subulata Desert Milkweed 5 GAL 73 Acacia greggii Catclaw Acacia 15 GAL 4 Carnigaea gigantea Saguaro 2' 3' 5' 7' 8' TOS 10 13 13 3 26 306 Olneya tesota Desert Ironwood TOS 15 GAL 48" BOX 60 10 2 Parkinsonia florida Blue Palo Verde 15 GAL 24" BOX 36" BOX 48" BOX 25 14 3 1 Celtis pallida Desert Hackberry 5 GAL 28 O Cylindropuntia acanthocarpa Staghorn Cholla 5 GAL 33 Parkinsonia microphylla Foothills Palo Verde 15 GAL 24" BOX 64„BOX 8" BOX 76 56 7 1 Q Cylindropuntia bigelovii Teddy Bear Cholla 5 GAL 63 4( Dasylirion wheeleri Desert Spoon 5 GAL 50 Prosopis velutina Velvet Mesquite TOS 15 GAL 24" BOX 36" BOX 48" BOX 100 209 55 12 4 ® Ferocactus wislizenii Fishook Barrel Cactus 5 GAL 151 # vs Fouquieria splendens Ocotillo 5 GAL 71 Hesperaloe funifera Giant Yucca 5 GAL 42 Transplanted tree per symbol. Refer to Native Plant Plan. ® Hesperaloe parviflora Red Yucca 5 GAL 247 SHRUBS - SEE DETAIL 4/LD01 0 Encelia farinosa Brittlebush 5 GAL 218 iik Muhlenbergia rigens Deer Grass 5 GAL 110 OSimmondsia chinensis Jojoba 5 GAL 119 0 A Opuntia engelmanii Engelmann's Prickly Pear 5 GAL 62 0 Calliandra eriophylla Pink Fairy Duster 5 GAL 21 Opuntia violacea 'Santa Rita' Santa Rita Prickly Pear 5 GAL 123 1 Larrea tridentate Creosote Bush 5 GAL 81 O %i Ambrosia deltoidea Triangleleaf Bursage 1 GAL 248 0 Leucophyllum lavegatum Chihuahuan Rain Sage 5 GAL 47 Yucca baccata Banana Yucca 5 GAL 6 GROUNDCOVER - SEE DETAIL 4/LD01 eO- Justicia californica Chuparosa 5 GAL 42 A m Lantana 'New Gold' New Gold Lantana 1 GAL 232 Ericameria larcifolia Turpentine Bush 1 GAL 50 .4,00`• #P4Z 1.1 ei ri, 01 O 0 1683 1699 94 588 —Ank ink ogle 1O o 0 Exst R/W Twin Peaks Rd Cons Section Line +'F7i -- ITT TrrT+++ + s _-4__+ _ +_+ r+ + .. + + + AN -7 •• + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +++++++++++++++++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + SURFACING SCHEDULE SYMBOL DESCRIPTION DETAIL QTY. HYDROSEED SEE SHEET LA02 FOR SEED MIX INFORMATION N/A 696,681 SF + + + + + + +++++ + ++ ++ ++++ ROCK MULCH SIZE: 3/4" SCREENED DEPTH: 2" MIN COLOR: CORONADO BROWN SUPPLIER: ARIZONA TRUCKING & MATERIALS 1/LD02 240,130 SF NOTES: 1. CONTRACTOR TO PROVIDE SAMPLES OF ALL MATERIALS TO LANDSCAPE ARCHITECT FOR REVIEW AND APPROVAL PRIOR TO INSTALLATION. New R/W n�o Drainage Easement ■ 1 Adjacent 1 1 1 T Parcel Section +++et + —r— + + + + + + + + + + + + + + + + + + + + + + + + + + + + and Fence, Per Civil F V) Exst R/W -*— 1 1 Temporary • Construction' Easement, Per Civil 1 ■ + + + + + + + + + 1 1 1 1 1 1 + + + + + 4 + + 4 + ++++++++ + + + + + + + + + + + +++▪ ++ ▪ +++▪ +▪ +▪ ++++ ++ ++++++ ++++++ • ++++++/Rnfl+++ 50617 JASON ROBERT KUKLINSKI Call at least two full working days before you begin excavation. Arizona Blue Stake, Inc. Dial 8-1-1 or 1-800- STAKE -IT (782-5348 In Maricopa County: (602)263-1100 30' 0 SEE SHEET LP02 30' 100% CD'S 60' 418 NORTH TOOLE AVENUE TUCSON, AZ 85701 P 520.622.9565 NORRIS DESIGN LANDSCAPE PLAN TWIN PEAKS RD TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: AP/BS DATE: 12.18.23 DES: AP/PA DATE: 12.18.23 CK: JRK DATE: 12.18.23 PAGE NO: TOTAL PAGES SCALE: NTS 205 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet LP01 of LP14 Page 344 of 371 Exhibit 28 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z MATCHLINE - STA 27+00 Adjacent Parcel ■ 1 1 1 1 1 wt AD\ 216-10-0290 T 1 F V A A 7A- 3LOCK B PU3L C DMA \AGEWAY & ODE\ S 1491 D AC 7A•• •t `�•,•• • .s •�,-;‘.•-•+`.: �-"• fir.♦ a,,•1- ��r �.,,'• •..+•_“10 /14 •F1 740ter•, •;�1<•t� ••+,fDa,7°,4 • ` _•-•a l•I , ` t^•'j.�l•t��� •(I'��i,� "•,% �+ + + - + + + + + ,lr +++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + T T + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +�` + + + - + + + + + + + + + .+ + + + . + + + + . + + + .+ + + + .+ + + + •.+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + A JO 22101-015 IS ALA T V +T+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + Temporary Construction Easement, Per Civil + +.+ + + +.+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ++ + + + + + + + + + + + + + + + + + h .+ + C Station ,30+32 / Exs t R/1/ TW\ PEA 4 S BOAD 1112 Twin Peaks Rd Const Section Line Decorative Concrete See Detail 0,3/LD02 + + +++� + + + --r-—e- + ++ + + + + + + + + + + 1` • •f , .`- " �,- • -, ••ter- - -' .T•�•' t • 51w: w•# •;';"D'��11-'.•.S • o ,'� I 1_— . a-. •S •}, •!40I0••-0 • ‘� ;• i• �� •ter • j f•.*.ef•,, :g lb`1- N. r'- _ �.•�:-r_�. •��:� . -T 1 + + + + + + + + + ++++++++++++++++++++++++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +r++++++++++++++++++++++++++++++++++++++++++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + I + I I + I I I + 1 + ++++++++++++++++++++++++++++++++-++++++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +++++++++++++++++++++++++++++++++++++++++++ + + + + + + + + + + + + + + + + + + + + + PLANT SCHEDULE SYMBOL BOTANICAL NAME COMMON NAME SIZE QTY SYMBOL BOTANICAL NAME COMMON NAME SIZE QTY TREES - SEE DETAIL 1,2,3/LD01 ACCENTS - SEE DETAIL 5/LD01, 6/LD01, 7/LD01, 8/LD01, 3/LD02 0 Acacia constricta Whitethorn Acacia 15 GAL 4 A4 Agave weberi Weber's Agave 5 GAL 66 Asclepias subulata Desert Milkweed 5 GAL 73 Acacia greggii Catclaw Acacia 15 GAL 4 • fr4 # • +# Es # / XiccoCarnigaea gigantea Saguaro 2' 3' 5' 7' 8' TOS 10 13 13 3 26 306 Olneya tesota Desert Ironwood TOS 15 GAL 48" BOX 60 10 2 Parkinsonia florida Blue Palo Verde 15 GAL 24" BOX 36" BOX 48" BOX 25 14 3 1 ® Celtis pallida Desert Hackberry 5 GAL 28 0 Cylindropuntia acanthocarpa Staghorn Cholla 5 GAL 33 Parkinsonia microphylla Foothills Palo Verde 15 GAL 24" BOX 4BOX „ 8" BOX 76 56 7 1 S Cylindropuntia bigelovii Teddy Bear Cholla 5 GAL 63 A( Dasylirion wheeleri Desert Spoon 5 GAL 50 Prosopls velutina Velvet Mesquite OS GA 15 GAL 24" BOX 36" BOX 48" BOX 100 209 55 12 4 o Ferocactus wislizenii Fishook Barrel Cactus 5 GAL 151 Fouquieria splendens Ocotillo 5 GAL 71 Hesperaloe funifera Giant Yucca 5 GAL 42 Transplanted tree per symbol. Refer to Native Plant Plan. ® Hesperaloe parviflora Red Yucca 5 GAL 247 SHRUBS - SEE DETAIL 4/LD01 OSimmondsia Encelia farinosa Brittlebush 5 GAL 218 # Muhlenbergia rigens Deer Grass 5 GAL 110 chinensis Jojoba 5 GAL 119 0 A Opuntia engelmanii Engelmann's Prickly Pear 5 GAL 62 0 (*) Calliandra eriophylla Pink Fairy Duster 5 GAL 21 Opuntia violacea 'Santa Rita' Santa Rita Prickly Pear 5 GAL 123 O %i Ambrosia deltoidea Triangleleaf Bursage 1 GAL 248 Larrea tridentate Creosote Bush 5 GAL 81 Yucca baccata Banana Yucca 5 GAL 6 0 Leucophyllum lavegatum Chihuahuan Rain Sage 5 GAL 47 DO Justicia californica Chuparosa 5 GAL 42 GROUNDCOVER - SEE DETAIL 4/LD01 A m Lantana 'New Gold' New Gold Lantana 1 GAL 232 Ericameria larcifolia Turpentine Bush 1 GAL 50 AD\ OSTL S 221— 01— 015 E� JO\ \ EAL & AW\A VAR E SURFACING SCHEDULE + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + A, + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +Ttt+++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + New R/W 5181 743 + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ._ + + + + + + + + + + V 1443 ■ 1 1 Handrail, 1 Per �*► /, IIIIIII Station •��'*: Its• :All: ,�,-��,:+ _+ +_ .i ▪ + +++ + 6:1 + +111;+IPIL.:11. 6.111 ild:+-17+8:+ + 4 �,,•—+ ++ ++ �,.+ irli + + i+ + }I•+l+ + + ++A+ + +�+++1+ + + + + + + + + + 1+++- + + + + + + + + + + + + + + + + + + + - + + + + + + + + + + + + + + + + + + + + - + + + + + Q+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + - + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +++++++0++++1+++++ + + + + + + + + + + + + 1 i41 MATCHLINE - STA 35+00 + + + + v+ + + + + + + +_ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 1 + SYMBOL DESCRIPTION DETAIL QTY. HYDROSEED SEE SHEET LA02 FOR SEED MIX INFORMATION N/A 696,681 SF + + + + + +++++ + + + + +++++ ROCK MULCH SIZE: 3/4" SCREENED DEPTH: 2" MIN COLOR: CORONADO BROWN SUPPLIER: ARIZONA TRUCKING & MATERIALS 1/LD02 240,130 SF NOTES: 1. CONTRACTOR TO PROVIDE SAMPLES OF ALL MATERIALS TO LANDSCAPE ARCHITECT FOR REVIEW AND APPROVAL PRIOR TO INSTALLATION. + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + Drainage Easement and Fence, Per Civil Temporary Construction Easement, Per Civil 50617 JASON ROBERT KUKLINSKI 'RES 3/3 + + + + + + + + + + + + + + + + + + + + + + + - + + + + + + + + + + + + + + + 30' CaII at least two rull working days before you begin excavation. Arizona Blue Stake, Inc. " Dial 8-1-1 or 1-800- STAKE -IT (782 :. - In Maricopa County: (602)263-1100 Q • 0 30' SEE SHEET LP03 100% CD'S 60' 418 NORTH TOOLE AVENUE TUCSON, AZ 85701 P 520.622.9565 NORRIS DESIGN > LANDSCAPE PLAN TWIN PEAKS RD TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: AP/BS DES: AP/PA CK: JRK DATE: 12.18.23 DATE: 12.18.23 DATE: 12.18.23 PAGE NO: TOTAL PAGES SCALE: NTS 206 243 D Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet LP02 of LP14 Page 345 of 371 Exhibit 29 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION O z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION O z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z MATCHLINE - STA 90+00 1 1 1 1 1 1 1 1 1 1 1 Ate\ 221-02 006C T„E ALLE\ R JR 8c TR„E VICHA-L A Exs t R/W 438 2 442 Exst R/W 4341IL 432ir 430 428 424 426 0422 420 418 412 • 408 410 + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ++++++++++++++++++++++++++++++++++++++ +++++++++++++++++++++++++++++++++++++++++ + + + + + + .++++++++++++++++__-+++++++++++++++ -+++++++o+++++++ + + + + + + + ++ + + + + + + + + + + + + + + + + + ti./+ + + + + + + + + + + + + + + + + + + + + + TV + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 448 446 .440 416 402 414 • 404 8411) + + + + + + + + + + + + + + + + + + + ESQ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + -+ r r r r r r r r r T T + +++.++ +++++++ + + + + + + + + + + + 09 1605 6 + + + Thin Peaks Rd Const & Section Line TW DI -MS ROAD °AS/Air i` r1.4 ,s ii!_ o• •�•� • /ice•t ': iiWIPA 49ta,.a• •` _t + +++++++++++++++++++++++++ ++ . r c 7 • t \ • • - y ' �`. (•T 1 / • • • �` }9 5.1 �' '` + + + + + + + + + + + + + r + + + 1 1 1 + + Y, • 7, • • 0 _ i1. _ — + + + + + + + + + + + + + +T+ + + + + + + + + + + + + + + + + + + 11 0+ + + + + + + + + + + + + + + + + + + r + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++647+++ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++t207+ +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 4-++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ -+-+ + + + + + + + + + + + + + + + + + + + 0 + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + ++++ +++++++0++++++++ + + +•: + + + svr 400 452 450 454 456 466 464 458 470 472Ali 474 460 462 468 New R/W 384 396 4 • Temporary Construction Easement, Per Civil PLANT SCHEDULE SYMBOL BOTANICAL NAME COMMON NAME SIZE QTY TREES - SEE DETAIL 1,2,3/LD01 0 Acacia constricta Whitethorn Acacia 15 GAL 4 • Acacia greggii Catclaw Acacia 15 GAL 4 TOS 60 f44111 Olneya tesota Desert Ironwood 15 GAL 10 AV 48" BOX 2 36" BOX 3 48" BOX 1 36" BOX 7 48" BOX 1 TOS 100 15 GAL 209 cC# Prosopis velutina Velvet Mesquite 24" BOX 55 36" BOX 12 48" BOX 4 Transplanted tree per symbol. Refer to Native Plant Plan. 382 +++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + R+++++++++++++++++++ + + + + + + + + + + + + ++++++ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + 478 476 480 + + + + + + + + + + + + + Drainage Easement and Fence, Per Civil • Asclepias subulata Desert Milkweed 5 GAL 73 2' 3' 8' TOS 10 13 3 26 306 (*) Celtis pallida Desert Hackberry 5 GAL 28 o Ferocactus wislizenii Fishook Barrel Cactus 5 GAL 151 • Muhlenbergia rigens Deer Grass 5 GAL 110 A Opuntia violacea 'Santa Rita' Santa Rita Prickly Pear 5 GAL 123 41110, 486 484 488. 526 514494%516 512 0 .9528 524 494. 504 ill 508 530 510 10506 10556 0558 532 54 546 54, 3 56 564 560 .570 1068 910 WILWL111111111."11111", " Section \ Line SHRUBS - SEE DETAIL 4/LD01 0 Calliandra eriophylla Pink Fairy Duster 5 GAL 21 Larrea tridentata Creosote Bush 5 GAL 81 0 Leucophyllum lavegatum Chihuahuan Rain Sage 5 GAL 47 A Lantana 'New Gold' New Gold Lantana 1 GAL 232 SURFACING SCHEDULE SYMBOL DESCRIPTION DETAIL QTY. ROCK MULCH SIZE: 3/4" SCREENED COLOR: CORONADO BROWN SUPPLIER: ARIZONA TRUCKING & MATERIALS NOTES: 1. CONTRACTOR TO PROVIDE SAMPLES OF ALL MATERIALS TO LANDSCAPE ARCHITECT FOR REVIEW AND APPROVAL PRIOR TO INSTALLATION. .572 5744. ------------------------------------------- PEOT LLC ---------------------- Call at least two full working days before you begin excavation. Dial 8-1-1 or 1-800- STAKE -IT (782-5348 In Maricopa County: (602)263-1100 30' • 411576 574 0 HO • 30' SEE SHEET LP11 60' 418 NORTH TOOLE AVENUE TUCSON, AZ 85701 P 520.622.9565 NORRIS DESIGN LANDSCAPE PLAN TWIN PEAKS RD TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: AP/BS DATE: 12.18.23 DES: AP/PA DATE: 12.18.23 CK: JRK DATE: 12.18.23 PAGE NO: TOTAL PAGES SCALE: NTS 214 243 Sheet LP10 of LP14 Marana Town Council Regular Meeting Agenda Packet Page 346 of 371 Exhibit 30 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z MATCHLINE - STA 98+00 1 1 1 1 78411 _ 582 580 1 1 1 1 1 1 1 ■ n 1222 1224 OHU` OH .1226 OHU OHU — — III♦ ' . �� .' _ + �v` v--,v v v''.- P�...v —•��y� � �. p ;_. + + ,v ` + + OHU Exst R/W °Hu SVT 1230 1232 S 1234 673 653 OHU 51 + 0- + + + +Ai + + + + + + + + + + + +++ + ice+ + + + + + o AD\ 221-02-003B p DIN/A COJ \ TY O 1248 O • 1240 1238 1236 1244 CHU ++++ + + + + 1242 1246 *1250 44799+++++ + + +++++++++++++++++5 +�++++�.#+ + +++++++++++ +A +++++ + +++221++++++++++++ + 5+++++++ ++++++ 2�++ +++++++++54�++++++ + 51�+++++++++ + + +++++++ 4'C++,,+++++++++++++ +++++++++++++ ++++++++++++ + + ++++++++++++++ +++ ++++++++++++++++++++++++ ++++ ++ ++++ ++ ++++++++++++ + ++++++ 71 + + + + + + + + + 23+3 + ++ + + + + + + + + + + +5� + 5213 + + + + + + ++++++ +� ++ ++++++++++++++++++++++++++++ +++ ++++524 ++++++++++++++++++++++ +++++++++ +++++ ++++++++ 0HU Tw + + + + + + + + + + + + + + + + + + + + + + +4 +,+ +++++++j + +(,++ 11°+2++0+.ram++4188++ + + + + + + + + + + + + + + + + + + + + 5239 5245 Slope Easement, Per Civil New R/N + + + + + - 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SEE DETAIL 1,2,3/LD01 ACCENTS - SEE DETAIL 5/LD01, 6/LD01, 7/LD01, 8/LD01, 3/LD02 0Acacia constricta Whitethorn Acacia 15 GAL 4 v�� Agave weberi Weber's Agave 5 GAL 66 4330 Asclepias subulata Desert Milkweed 5 GAL 73 Acacia greggii Catclaw Acacia 15 GAL 4 • fr. # +# c8 # Carnigaea gigantea Saguaro 2' 3' 5' 7' 8' TOS 10 13 13 3 26 306 Olneya tesota Desert Ironwood TOS 15 GAL 48"BOX 60 10 2 Parkinsonia florida Blue Palo Verde 15 GAL 24" BOX 36" BOX 48" BOX 25 14 3 1 ® Celtis pallida Desert Hackberry 5 GAL 28 O Cylindropuntia acanthocarpa Staghorn Cholla 5 GAL 33 Parkinsonia microphylla Foothills Palo Verde 15 GAL 24"BOX 36 BOX 48" BOX 76 56 7 1 Q Cylindropuntia bigelovii Teddy Bear Cholla 5 GAL 63 ° Dasylirion wheeleri Desert Spoon 5 GAL 50 Prosopis velutina Velvet Mesquite TOS 15 GAL 24" BOX 36" BOX 48" BOX 100 209 55 12 4 Ferocactus wislizenii Fishook Barrel Cactus 5 GAL 151 Fouquieria splendens Ocotillo 5 GAL 71 Hesperaloe funifera Giant Yucca 5 GAL 42 Transplanted tree per symbol. Refer to Native Plant Plan. 0 Hesperaloe parviflora Red Yucca 5 GAL 247 SHRUBS - SEE DETAIL 4/LD01 0 Encelia farinosa Brittlebush 5 GAL 218 0 A O Muhlenbergia rigens Deer Grass 5 GAL 110 OSimmondsia chinensis Jojoba 5 GAL 119 Opuntia engelmanii Engelmann's Prickly Pear 5 GAL 62 0 (_ Calliandra eriophylla Pink Fairy Duster 5 GAL 21 Opuntia violacea'Santa Rita' Santa Rita Prickly Pear 5 GAL 123 Ambrosia deltoidea Triangleleaf Bursage 1 GAL 248 Larrea tridentata Creosote Bush 5 GAL 81 %i Yucca baccata Banana Yucca 5 GAL 6 0 Leucophyllum lavegatum Chihuahuan Rain Sage 5 GAL 47 GROUNDCOVER - SEE DETAIL 4/LD01 O Justicia californica Chuparosa 5 GAL 42 A Lantana 'New Gold' New Gold Lantana 1 GAL 232 m Ericameria larcifolia Turpentine Bush 1 GAL 50 1319 1321 1 1383 +++++++++ ++ +++++++++++++ +++++++++++ +++++++++++++ + + + + + + + + + + 5 AD\ 221— 02— 008S DREOT LLC SURFACING SCHEDULE SYMBOL DESCRIPTION DETAIL QTY. HYDROSEED SEE SHEET LA02 FOR SEED MIX INFORMATION N/A 696,681 SF + + + + + + + + + +++++ + + + + +++++ ROCK MULCH SIZE: 3/4" SCREENED DEPTH: 2" MIN COLOR: CORONADO BROWN SUPPLIER: ARIZONA TRUCKING & MATERIALS 1/LD02 240,130 SF NOTES: 1. CONTRACTOR TO PROVIDE SAMPLES OF ALL MATERIALS TO LANDSCAPE ARCHITECT FOR REVIEW AND APPROVAL PRIOR TO INSTALLATION. OHU -- + +++++ + + 5 1+ + +7 ,� + + + + + + + + + + + + + + + + ++ +++++++++ ++ 1.•;.. rs17 +++++++ ++681++++++++1+898+ - ++++++ + + + ++++++ +++ +++ 9 1585 1587 1597 15931589 1567 1573 OHU 01 O O 0 50617 JASON ROBERT KUKLINSKI ,tti• _0 Call at least two full working days before you begin excavation. Arizona Blue Stake, Inc. Dial 8-1-1 or 1-800- STAKE -IT (782-5348 In Maricopa County: (602)263-1100 30' 0 1 ■ 609 30' SEE SHEET LP12 100% CD'S 60' 418 NORTH TOOLE AVENUE TUCSON, AZ 85701 P 520.622.9565 NORRIS DESIGN LANDSCAPE PLAN TWIN PEAKS RD TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: AP/BS DATE: 12.18.23 DES: AP/PA DATE: 12.18.23 CK: JRK DATE: 12.18.23 PAGE NO: TOTAL PAGES SCALE: NTS 215 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet LP11 of LP14 Page 347 of 371 PAck ! JitraaLesolution No. 2025-020 MARANA DATE CKD BY REV BY REVISION BY TOWN 01 z 0 a_ E 0 c w 0 6 z MARANA DATE CKD BY REV BY REVISION BY TOWN 01 z 0 I= a_ LY 0 (n W 0 6 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 6 z ply N/ 0 T� J PHASING SEQUENCE: 04&08 02&05 01&06 j j Or 0,_11 j IN 08----� _Iti �06P ,----0402P� 08P C Th01 01 NO. TYPE LOCATION NO 7 W/EXT STA 113+26.53 OFFSET 68.41'L NO 7 (REMOVE) STA 114+63.84 OFFSET 73.79'L NO 7 STA 114+58.93 OFFSET 5.90'R 4 NO 7 STA 114+54.19 OFFSET 62.56'R NO 7 STA 113+55.33 OFFSET 66.02'R 6 NO 7 W/EXT (ITS) STA 113+29.17 OFFSET 66.23'L NO 7 W/EXT (ITS) (REMOVE) STA 114+63.17 OFFSET 70.51'L 8 NO 7 W/EXT (ITS) STA 114+54.19 OFFSET 60.09'R 9 NO 7 W/EXT (ITS) STA 114+66.35 OFFSET 73.99'L 10 NO 7 STA 114+68.40 OFFSET 76.06'L NO 7 W/EXT (ITS) STA 113+59.83 OFFSET 64.88'R NO 3 1/2 STA 1 13+38.63 OFFSET 322.21'L NO 3 1/2 STA 1 17+92.04 OFFSET 62.75'L 14 NO 3 1/2 STA 110+07.10 OFFSET 34.93'R NO 3 21 (REMOVE) STA 110+05.89 OFFSET 7.20'R 1 6 NO 3 1/2 STA 113+31.38 OFFSET 17.02'L NO 3 1/2 STA 1 13+99.25 OFFSET 76.70'L 18 ADOT NO 9 VAULT (ITS) STA 113+08.41 OFFSET 57.7'L WIRING DIAGRAM: Transformer 120/240V Metered Service Pedestal for Traffic Signals and Lighting #4 AWG Copper Ground 4" x 10' Copper Ground Rods Service •aQ�o��En�l• 42636 CHRISTOPHER B. WILLIAMS dry 12/15/23.:` / S'i9ned.......' / LOAD SUMMARY Traffic Signal and Lighting Equipment QTY Loads (amps) 3-Section Signal Faces (3-12') 17 4.8 4-Section Signal Faces (4-12') - - Pedestrian Indications 6 1.7 Beacons 4 1.0 Video Detection System (4 Cameras, Housing) 1 1.0 Controller (Traffic Signal) 1 1.7 IISNS 4 6.0 Traffic Signal Luminaires 5 12.5 Wreath Receptacles 5 7.5 TOTAL 36.2 CONSTRUCTION NOTES: 1. ALL NEW PEDESTRIAN PUSH BUTTONS AND PEDESTRIAN MAN HANDS SHALL BE ADA COMPLIANT ASSEMBLY. PEDESTRIAN MAN HANDS SHALL BE COUNTDOWN ASSEMBLY. 2. THE CONTRACTOR SHALL POTHOLE OR HAND DIG ALL FOUNDATIONS PRIOR TO THE PLACEMENT OF ALL CABINETS AND TRAFFIC SIGNAL AND/OR STREET LIGHT POLES. 3. WHERE PULL BOXES ARE RELOCATED, CONTRACTOR SHALL PULL NEW CONDUCTORS IN EXISTING CONDUITS IF SLACK OF EXISTING CONDUCTORS IS NOT SUFFICIENT. 2 2" Conduit N 0 INTERSECTION LIGHTING ANALYSIS RESULTS: ILLUMINANCE IN FOOTCANDLES Spare 3" Conduit 1 Street Lighting & IISNS ` See Conduit & Conductor Diagram for Sizes and Quantities Traffic Signal Controller Cabinet CaII at least two full working days before you being excavation. Arizona Blue Stake, Inc. Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 AVERAGE = 1.5 Fc MINIMUM = 0.7 Fc AVG/MIN = 2.4 ENGINEERING 510 E 4TH STREET = TUCSON , AZ 85705 mNmINmmIN= 520-405-7353 TRAFFIC SIGNAL PLANS TRAFFIC PLAN TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: TJ R DES: KEK CK: CBW DATE: 12/23 SCALE: 1"=20' DATE: 12/23 DATE: 12/23 SHEET NO: 151 TOTAL SHEETS 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet 1Psr8 °off' TS06 Exhibit 32 Exhibit A to Marana Resolution No. 2025-020 F MARANA DATE >- co 0 U REV BY REVISION BY TOWN 0 DESCRIPTION 6 z F MARANA DATE CKD BY REV BY REVISION BY TOWN 0 DESCRIPTION 6 z F MARANA DATE CKD BY REV BY REVISION BY TOWN 0 DESCRIPTION 6 z CABINET SCHEDULE CABINETS REMARKS STATION, OFFSET CABINET TYPE CONTROLLER AUX CONTROLLER FOUNDATION Sta. 113+05.84 Offset 69.20' Lt A UPS/METERED SERVICE MYERS UPS ( MEUG35-UPS-M200-AZ CONTACTOR FOR STREET LIGHTING TOM 730-1810 PHOTOCELL AND Sta. 113+15.51 Offset 69.30' Lt B O CONTROLLER CABINET ECONOLITE TS2 ECONOLITE COBALT T1 CONTACTOR FOR HOLIDAY LIGHT TOM 730-210 12" EXTENDED BASE TYPE 1 RECEPTICALS POLE SCHEDULE POLES MAST ARMS SIGNALS PED. P.B. TYPE/SIGN LUMINAIRE REMARKS STATION, OFFSET NO. TYPE SIG. LUM. MTG. FACE O s EVPE VIDEO SDETECTIONIISN 25' 20' 1-II 1-V 1-V 1-F 1-F 1-M/H R10-3e (L) ATBM See Note 10 Remove Existing. Salvage and Re -Use. Fill abandoned/exposed pedestrian push button and ped holes on pole. Sta. 1 14+45.45 Offset 80.79' Lt F F M/H Q D " MOD M/H G �' *,�' LLTA A' (10) - - 1-IV 1-V 1-G 1-M/H R10-3e (R) Remove Existing. Salvage and Re -Use. Fill abandoned/exposed pedestrian push button and ped holes on pole. Sta. 1 14+63.32 Offset 65.17' Lt e N 0 PPB POST - - _ _ R1 B 3e Remove Existing. Sta. 114+50.41 Offset 8.62' Rt O EVPE12'7.LLTA VIDEO DETECTION 40' 20' 1-II 1-11 1-V 1-G 1-F 1-F -- ATBM See Note 10 Remove Existing. Sta. 1 14+89.47 Offset 60.39' Rt MOD G F Q O 4 F M/H TYPE - INCL. 1-V 1-VII 1-F 2-M/H R10-3e (L)&(R) ATBM See Note 10 Existing to remain. Sta. 1 14+48.04 Offset 57.58' Rt M/H 2-B III VIDEO DETECTION EVPE 20' - - 1 II 1-V 1-F 1-F - R10 3e (L) Existing to remain. Sta. 1 13+65.71 Offset 64.59' Rt s F F E O F M H TYPE - INCL. 2-V 1-IV _ 1-R 1-M/H -- ATBM See Note 10 g Existin to remain. Sta. 1 13+55.09 Offset 56.40' Rt RF 2-B ON EVPE 12' IISNS F 40' 20' 2-11 2-V 1-VII 2-F 2-F 1 -M/H -- ATBM See Note 10 Remove Existing. Sta. 113+16.48 Offset 52.85' Lt F F PTZ F M/H Q ID " L ° F A (10') - - 1-IV 1-F R10-3e (R) Remove Existing. Salvage and Re -Use. Fill abandoned/exposed pedestrian push button and ped holes on pole. Sta. 113+39.50 Offset 74.03' Lt Os EVPE IISNS 25' 20' 1-II 1 _V 2-F -- ATBM See Note 10 Sta. 1 14+45.85 Offset 94.1 1' Lt z F F Q OR M/H '�'��� M/H �� (10')A _ _ 1-IV 1-VII 1-R 2-M/H R10-3e (L)gc(R) See Note 14 Sta. 1 14+53.83 Offset 77.48' Lt © " PPB(B) POST - - - _ R 10-3e Sta. 1 14+52.65 Offset 5.91 Rt 0 55' 20' 3-II 1-V 1-R 1 _F 1-F -- ATBM See Note 10 MIOVISION CAMERA. SEE NOTE 13. Sta. 1 15+09.93 Offset 61.46' Rt 1-12'--1-12'--1ri / R - V EVPE -;) F F R P F ISNS 50'20'1-VII 1-V _R 2-F 1-M/H - ATBM SeeNoteMIOVISION CAMERA. SEE NOTE 13. Sta. 1 13+18.54 Offset 58.1 6' Lt EVPE 15' 12'�C\3-11 i VIDEO V i° - - F F F DETECTION R Q " F A (10') - - 1-IV 1-F R 10-3e (R) Sta. 113+35.06 Offset 70.82' Lt CABINET AND POLE SCHEDULE NOTES: 1. All new pedestrian push buttons shall be Polara Bulldog with 9"x12" Placard. 2. Centers of pedestrian pushbuttons shall be at a height of 42 inches above finish grade adjacent that are accessible per ADA standards. 3. Pushbutton signs shall be type R10-3e, as shown in Figure 2B-26 on page 93 of the 2009 MUTCD. Arrows shall point left (L), right (R), or both ways (B), as indicated in cabinet and pole schedule. 4. All pushbutton signs shall fit the pushbutton housing without overhangs or overlaps. All pushbutton signs shall be R10-3e (baked enamel finish). 5. All pedestrian signal faces shall be LED countdown signals. 6. All vehicular indications shall be LED. 7. Mount EVP sensor between the two outermost signal head on the arm. Mount EVP beacon on outermost signal head. 8. The Contractor shall provide all signal arm poles with "Wreath Receptacles" for Holiday Lights. See Town of Marana Standard Detail 730-1912. 9. A photocell shall be installed on the socket on top of the luminaire on pole C. All other luminaires shall have shoring caps installed. 10. See General Traffic Signal Note #44 for luminaire specifications. 11. Internally Illuminated Street Name Signs (IISNS) shall be mounted on pole, above signal arm. See sheet TSDO1 for IISNS formats, specifications, and locations. 12. The Contractor shall provide the following: a) Fiber optics communication modem - one (1) Moxa 12-port Full Gigabit Managed Ethernet Switch (EDS-G512E-4GSFP-T), b) Optical transceiver - Two (2) Moxa SFP-1GLXLC-T 1000base SFP port with LC Connector, c) Hirschmann MIPP-AD-IS9P Single fiber module. 13. Install MioVision Camera near top of pole. Camera locations may be changed in field based on field conditions. 14. Push buttons on Pole M to be audible with street name word message. DETECTOR LOCATIONS DIRECTION ITEMS CENTERLINE STATION* OFFSET** Westbound Twin Peaks Road Advanced Detectors Twin Peaks Rd 113+67 325.4' LT Advanced Detectors Twin Peaks Rd - - Presence Detectors Twin Peaks Rd 113+86 75.3' LT Eastbound Twin Peaks Road Advanced Detectors Twin Peaks Rd - - Advanced Detectors Twin Peaks Rd - - Presence Detectors Twin Peaks Rd 114+12 59.5' RT Southbound Silverbell Road Advanced Detectors Silverbell Road 110+03 15.6' RT Advanced Detectors Silverbell Road 110+03 27.1' RT Presence Detectors Silverbell Road 113+33 8.5' LT Presence Detectors Silverbell Road 113+33 3.0' RT Northbound Silverbell Road Advanced Detectors Silverbell Road 117+96 18.9' LT Advanced Detectors Silverbell Road 117+96 30.9' LT Presence Detectors Silverbell Road 114+59 4.9' LT *Stations and offsets of presence loop detectors are at the end closer to the intersection. ** New loop detectors shall be centered in the traffic lanes. Modified Type F Signal Head Steady Red Arrow Steady Yellow Arrow Steady Green Arrow Modified Type G Signal Head Steady Red Arrow Steady Yellow Arrow Flashing Yellow Arrow Steady Green Arrow Call at least two full working days before you being excavation. Arizona Blue Stake, Inc. d Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 ENGINEERING 42636 ' CHRISTOPHER B. WILLIAMS 510 E 4TH STREET TUCSON, AZ 85705 E=N�INlEall 520-405-7353 TRAFFIC SIGNAL PLANS POLE SCHEDULE TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: TJR DES: KEK CK: CBW DATE: 12/23 DATE: 12/23 DATE: 12/23 SHEET NO: 152 TOTAL SHEETS 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet 1PSr9 o'TS06 Exhibit 33 Exhibit A to Marana Resolution No. 2025-020 REVISION BY TOWN OF NARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z REVISION BY TOWN OF MARANA DATE CKD BY REV BY DESCRIPTION 0 z TEMPORARY WOOD POLE SPAN WIRE PER ADOT STANDARD TRAFFIC SIGNAL & LIGHTING DETAIL T.S. 15-1 STA:113+43.4, 47.5' RT GUY ANCHOR ROW Y 0 0 cc J J W W z— ROW TEMPORARY WOOD POLE SPAN WIRE PER ADOT STANDARD TRAFFIC SIGNAL & LIGHTING DETAIL T.S. 15-1 STA:113+21.5, 60.7' LT ice\ [GUYANCHOR \ /\\ 0 ROW GUY ANCHOR TEMPORARY WOOD POLE SPAN WIRE PER ADOT STANDARD TRAFFIC SIGNAL & LIGHTING DETAIL T.S. 15-1 STA:113+38.7±, 102.6'± LT TWIN PEAKS ROAD TEMPORARY WOOD POLE SPAN WIRE PER ADOT STANDARD TRAFFIC SIGNAL & LIGHTING DETAIL T.S. 15-1 / STA:114+48.1±, 106.7'± LT GUY ANCHOR CaII at least two full working days before you being excavation. Arizona Blue Stake, Inc." 0 42636 CB.HRISTOPHERWILLIAMS \(lee 12/15/23/ )9ned.....• 15' 30' SCALE: 1" = 15' ENGINEERING 510 E 4TH STREET = TUCSON , AZ 85705 mNmINmmIN= 520-405-7353 TRAFFIC SIGNAL PLANS TEMPORARY SIGNAL PLAN TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: TJR DES: KEK CK: CBW DATE: 12/23 DATE: 12/23 DATE: 12/23 SHEET NO: TOTAL SHEETS Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 SCALE: 1 "=10' 160 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet TSR 50 off 2 1 TSDO5 Exhibit 34 Exhibit A to Marana Resolution No. 2025-020 F MARANA DATE >- co 0 U REV BY REVISION BY TOWN 0 DESCRIPTION 6 z F MARANA DATE CKD BY REV BY REVISION BY TOWN 0 DESCRIPTION 6 z F MARANA DATE CKD BY REV BY REVISION BY TOWN 0 DESCRIPTION 6 z II— II —III ny slb � i V 26 FT I TEMPORARY SIGNAL POLE BASE ELEV: 2127.6± TOP ELEV: 2153.6± 111 I l l 111 — I I — II ' ' I1 I I1 I II 1 I I1 I I EXISTING CONDUCTORS (LIDAR ELEV) 2155 MAX PER WAPA co V• 12'± 3.1'± SAG AT MIDPOINT 17' MIN. fl • # <</. 1- I I I 23'± Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y sra —III- -III : L_,s,_, 7�,:,:::,'���������.��.���� ,� ,� ,� ,� ,P� ,� ,� ,� ,� ,� ,� �� �� �� �� �� �� ����,�-�� -III III _._._._....._,._.......::.....,.:,.,.,.,.,, Y Y Y Y Y Y Y Y �Y TETHER WIRE . I I-1 I I —I I I —I I I —I I I- 111'± 0 6' 12' SCALE: 1" = 6' —1II—III III SECTION A - TEMPORARY SIGNAL FACING NORTHWEST III III III —I I I —I I -I Alto x, • 11 —I 1 I=111=I I I'' 26 FT III III III —III I 23'± 42636 CHRISTOPHER B. WILLIAMS % 12/15/2,.'3 �9ned.....' TEMPORARY SIGNAL POLE BASE ELEV: 2125.5± TOP ELEV: 2151.5± 019 111—I11 111—I 1 1=1=1=1=I=1=11— IIII _I II-1 I I=11 —III— III—' Call at least two full working days before you being excavation. Arizona Blue Stake, Inc. " ENGINEERING 510 E 4TH STREET TUCSON, AZ 85705 N�ININ� 520-405-7353 TRAFFIC SIGNAL PLANS TEMPORARY SIGNAL PLAN TWIN PEAKS ROAD IMPROVEMENT PROJECT DR: TJR DES: KEK CK: CBW DATE: 12/23 DATE: 12/23 DATE: 12/23 SHEET NO: TOTAL SHEETS Dial 8-1-1 or 1-800- STAKE -IT (782-5348) In Maricopa County: (602)263-1100 SCALE: 1"=6' 161 243 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Sheet 1PSD °6fiTSDO5 46,, MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting Meeting Date: 03/04/2025 To: Mayor and Council From: Jane Fairall, Town Attorney Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Al Subject: Resolution No. 2025-021: Relating to Development; approving and authorizing the Mayor to execute the Settlement Agreement between the Southern Arizona Home Builders Association (SAHBA) and the Town of Marana in settlement of the litigation captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court) (Jane Fairall) Discussion: In 2012, the Town acquired an existing Wastewater Reclamation Facility from Pima County (the "WRF"). On December 19, 2017, the Town enacted Ordinance No. 2017.029, which, among other things, assessed development impact fees against future residential construction related to the cost of acquiring the WRF and the costs associated with constructing certain improvements at the WRF. The fees were divided between the "Water Resources Development Impact Fees" and "Wastewater Facilities Development Impact Fees" (together, the "2017 Impact Fees"). In 2018, the Southern Arizona Horne Builders Association (SAHBA) filed suit against the Town, challenging the lawfulness of the 2017 Impact Fees. The lawsuit is captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court) (the "Litigation"). On January 17, 2023, the Arizona Supreme Court issued its decision in the Litigation, Southern Ariz. Home Builders Ass'n v. Town of Marana, 522 P.3d 671 (Ariz. 2023), and remanded for further proceedings. Since that time, the Town and SAHBA have been negotiating to resolve the Litigation. On November 6, 2024, the Town Council met in executive session with the Town's attorneys and representatives to discuss a proposal to settle the Litigation. At the Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 352 of 371 conclusion of the executive session, in the public portion of the meeting, the Council voted to direct Town staff to proceed as discussed in the executive session. Pursuant to that direction, Town staff now brings forward the attached Settlement Agreement between the Town and SAHBA, settling the Litigation. In summary, the Settlement Agreement provides as follows: • The Town will adjust its current Water Resources and Waterwater Facilities development impact fees, adopted in December 2022, downward as set forth in the ordinance attached as Exhibit A to the Settlement Agreement. • The revised fees will not be increased for 3 years or until the Town approves new impact fees pursuant to state law, whichever is later. • The Agreement will be prospective only; the Town will not be required to refund any previously -collected fees. • The parties agreed that future Town fees will not include any costs attributable to certain elements of the WRF, namely the secondary treatment system, the secondary clarifiers, the solids handling facility and tertiary treatment, all components of a previous Town CIP project at the WRF. • The Town will pay SAHBA $450,000 in attorneys' fees. The ordinance reducing the impact fees as described in the first bullet point above is included as a separate item on tonight's agenda, immediately following this agenda item. Financial Impact: Based on FY24 impact fee revenues, the Town estimates that the reduction in the development impact fees as set forth in the Settlement Agreement will result in the loss of $7.5M in impact fee revenues over the 3-year period during which the Town may not increase the fees. That dollar amount will be higher or lower based on: 1) the actual number of permits issued over the 3-year period; and 2) the size of each meter requested. In addition, although the Town will not be able to include any costs attributable to certain elements of the WRF in future fees, namely the secondary treatment system, the secondary clarifiers, the solids handling facility and tertiary treatment, the Town will still need to pay any outstanding balances attributable to those elements, though a funding source other than development impact fees. Staff Recommendation: Staff recommends approval of the Settlement Agreement. Suggested Motion: I move to adopt Resolution No. 2025-021, approving and authorizing the Mayor to execute the Settlement Agreement between the Southern Arizona Home Builders Association (SAHBA) and the Town of Marana in settlement of the litigation captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court). Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 353 of 371 Attachments Resolution No. 2025-021 Exhibit A to Resolution Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 354 of 371 MARANA RESOLUTION NO. 2025-021 RELATING TO DEVELOPMENT; APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE THE SETTLEMENT AGREEMENT BETWEEN THE SOUTHERN ARIZONA HOME BUILDERS ASSOCIATION (SAHBA) AND THE TOWN OF MARANA IN SETTLEMENT OF THE LITIGATION CAPTIONED SOUTHERN ARIZONA HOME BUILDERS ASSOCIATION V. TOWN OF MARANA, NO. C20184411 (PIMA COUNTY SUPERIOR COURT) WHEREAS in 2012, the Town acquired an existing Wastewater Reclamation Facility from Pima County (the "WRF"); and WHEREAS, on December 19, 2017, the Town enacted Ordinance No. 2017.029, which, among other things, assessed development impact fees against future residential construction related to the cost of acquiring the WRF and the costs associated with certain improvements; and WHEREAS the fees were divided between the "Water Resources Development Impact Fees" and "Wastewater Facilities Development Impact Fees" (together, the "2017 Impact Fees"); and WHEREAS in 2018, the Southern Arizona Homes Builders Association (SAHBA) filed suit against the Town, challenging the lawfulness of the 2017 Impact Fees, captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court) (the "Litigation"); and WHEREAS, on January 17, 2023, the Arizona Supreme Court issued its decision in the Litigation, Southern Ariz. Home Builders Ass'n v. Town of Marana, 522 P.3d 671 (Ariz. 2023), and remanded for further proceedings; and WHEREAS the parties have agreed to enter into a Settlement Agreement to resolve the Litigation; and WHEREAS the Mayor and Council of the Town of Marana find that the best interests of Marana and its citizens are served by entering into a Settlement Agreement with SAHBA. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, that the Settlement Agreement with SAHBA, attached to and incorporated within this Resolution as Exhibit A, is hereby approved, the Mayor is authorized and directed to sign it for and on behalf of the Town of Marana, and the Town's Manager and staff are hereby directed and authorized to undertake all other and further tasks required or beneficial to carry out its terms, obligations, and objectives. 1 Resolution No. 2025-021 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 355 of 371 PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 4th day of March, 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David L. Udall, Town Clerk Jane Fairall, Town Attorney 2 Resolution No. 2025-021 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 356 of 371 Exhibit A to Marana Resolution No. 2025-021 SETTLEMENT AGREEMENT PARTIES The parties to this Settlement Agreement (the "Agreement") are Southern Arizona Home Builders Association ("SAHBA"), a trade association representing residential homebuilders in southern Arizona, and the Town of Marana (the "Town"), an Arizona municipal corporation (together, the "Parties"). RECITALS In 2012, the Town acquired an existing Wastewater Reclamation Facility from Pima County (the "WRF"). The Town later completed Phase One of a capital improvement project related to the WRF ("CIP Phase One"). The improvements in CIP Phase One included, among other things, replacement of the secondary treatment system, addition of new secondary clarifiers, addition of tertiary treatment, and construction of a new solids handling facility. On December 19, 2017, the Town enacted Ordinance No. 2017.029, which, among other things, assessed development impact fees against future residential construction related to the cost of acquiring the WRF (the "Acquisition Cost") and the costs associated with CIP Phase One (the "Improvement Costs"). The fees were divided between what the Town denominated as "Water Resources Development Impact Fees" and "Wastewater Facilities Development Impact Fees" (together, the "2017 Impact Fees"). In 2018, SAHBA filed suit against the Town, challenging the lawfulness of the 2017 Impact Fees, captioned Southern Arizona Homes Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court) (the "Litigation"). On December 20, 2022, the Town enacted Ordinance No. 2022.029, which, among other things, amended the 2017 Impact Fees, effective in March 2023 (the "2023 Fees"). On January 17, 2023, the Arizona Supreme Court issued its decision in the Litigation, Southern Ariz. Home BuildersAss'n v. Town of Marana, 522 P.3d 671 (Ariz. 2023), and remanded for further proceedings. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 357 of 371 Exhibit A to Marana Resolution No. 2025-021 The Parties now wish to resolve, compromise, and settle all claims, obligations or disputes of any kind between them, on the terms and conditions set forth below. AGREEMENT In consideration of the mutual promises below, the Parties agree as follows: 1. Incorporation of Recitals. This Agreement incorporates the Recitals above by reference. 2. Adjustment of the 2023 Fees. The Town shall amend the 2023 Fees as follows: the current Water Resources Development Impact Fee for a 5/8 inch meter size shall be reduced from $5,358 to $3,483, and the current Wastewater Facilities Development Impact Fee for a 5/8 inch meter size shall be reduced from $4,995 to $3,746, with corresponding proportionate reductions to the same fees for all other meter sizes, all as shown on Exhibit A. 3. Prospective Effect. This Agreement shall be prospective only, and shall not operate to compel the Town to refund Water Resources Development Impact Fees and Wastewater Facilities Development Impact Fees previously assessed and collected. 4. Revised Fees. The 2023 Fees, adjusted as described in section 2 (the "Revised Fees"), will not be increased for three (3) years, or until the Town approves new fees pursuant to A.R.S. § 9-463.05(D)(3) & (4), whichever is later. 5. Future Fees. The Town will not include any costs, including financing costs, attributable to certain elements of the CIP Phase One, namely the secondary treatment system, the secondary clarifiers, the solids handling facility and tertiary treatment (the "Removed Costs), in any future fees or charges assessed against residential development. Other than as incorporated into the Revised Fees, no costs associated with acquisition of the WRF, or any completed projects relating to the WRF, including costs associated with CIP Phase One, shall be assessed against residential development in the future. This Agreement shall not, however, preclude the Town from establishing a fund from general revenues to make up any portion of the Removed Costs. 6. Reimbursement of Attorneys' Fees. Within fifteen (15) business days following the Effective Date, the Town will pay SAHBA four hundred and fifty thousand dollars ($450,000) as reimbursement of attorneys' fees incurred by SAHBA in connection with the Litigation. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 358 of 371 Exhibit A to Marana Resolution No. 2025-021 7. Dismissal of the Litigation. Within three (3) business days following the Effective Date, the Parties will file a Stipulation and Order to dismiss the Litigation with prejudice, in the form attached as Exhibit B. 8. Releases. Upon the Effective Date, the Parties mutually release each other and their respective officers, employees, and agents from any and all past, present, or future claims, causes of action, demands, obligations, actions, rights, damages, costs, expenses, compensation, and remuneration of any kind or nature, known or unknown, vested or contingent, which the Parties had, now have, or may have in the future against each other relating to the Litigation or to the claims asserted in the Litigation, provided, however, that this Release shall not bar or otherwise affect a Party's right to enforce this Agreement. 9. Binding Effect. The terms of this Agreement and its Exhibits shall extend to, shall be binding upon, and shall inure to the benefit of the Parties and their respective officers, directors, members, managers, partners, agents, employees, attorneys, servants, predecessors, successors, assigns, affiliates, insurers, heirs, beneficiaries, personal representatives, and all other persons claiming through any of them. 10. Entire Agreement. This Agreement, including its Exhibits, is a fully integrated document, containing the entire understanding among the Parties, and supersedes and integrates any prior understandings or written or oral agreements among the Parties regarding the matters within its scope. This Agreement and its Exhibits cannot be altered, modified or amended except by written agreement signed by all Parties or their counsel. 11. Authority. Each Party represents and warrants that the person(s) signing this Agreement on the Party's behalf is/are duly authorized and empowered to enter into and sign this Agreement. 12. Construction. This Agreement and its Exhibits were drafted by legal counsel for both Parties, and shall not be construed for or against any Party. 13. Governing Law. This Agreement and its Exhibits shall be governed by and construed in accordance with the laws of the State of Arizona without regard to choice of law rules. Jurisdiction and venue shall lie exclusively in the Pima County Superior Court for any action involving the validity, interpretation, or enforcement of this Agreement or its Exhibits, or for any other relief sought under this Agreement or its Exhibits. 14. Cooperation. The Parties agree to cooperate fully and to execute any and all supplementary documents of any kind and to take all additional actions that may be necessary or appropriate to give full force and effect to the terms and intent of this Agreement and its Exhibits. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 359 of 371 Exhibit A to Marana Resolution No. 2025-021 15. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original, and all of which shall together constitute one and the same instrument. Signatures transmitted by email shall be valid and effective to bind the signing Party. 16. Attorneys' Fees, Costs, and Expenses. Other than as provided in paragraph 6 above, the Parties are responsible for bearing their attorneys' fees, costs, and expenses of any kind incurred in the Litigation or any other matters or events up to and including this Agreement and its implementation. IN WITNESS WHEREOF, the Parties, intending to be legally bound, have signed this Agreement on the date(s) set forth below. THE "TOWN": "SAHBA": TOWN OF MARANA, an Arizona municipal SOUTHERN ARIZONA HOME BUILDERS corporation ASSOCIATION By: By: Jon Post, Mayor David Godlewski, President & CEO Date: Date: ATTEST: David L. Udall, Town Clerk APPROVED AS TO FORM: Jane Fairall, Town Attorney Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 360 of 371 Exhibit A to Marana Resolution No. 2025-021 EXHIBITA Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 361 of 371 Exhibit A to Marana Resolution No. 2025-021 MARANA ORDINANCE NO. 2025.XXX RELATING TO DEVELOPMENT; AMENDING DEVELOPMENT IMPACT FEES FOR WATER RESOURCES AND WASTEWATER FACILITIES; AND PROVIDING AN EFFECTIVE DATE WHEREAS Marana Ordinance No. 2022.029, adopted on December 20, 2022, adopted various development impact fees; and WHEREAS Marana's development impact fees for water resources and wastewater facilities are the subject of a lawsuit filed by Southern Arizona Homebuilders Association (SAHBA), currently pending Pima County Superior Court case number C20184411 (the "SAHBA Lawsuit"); and WHEREAS, by the Council's concurrent formal approval of a settlement agreement settling the SAHBA Lawsuit, the Town has agreed to reduce Marana's development impact fees for water resources and wastewater facilities as set forth in this Ordinance; and WHEREAS the Town Council finds this Ordinance to be in the best interests of the Town and its citizens. NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the Town of Marana, Arizona, as follows: SECTION 1. Ordinance No. 2022.029 is amended by reducing the Water Resources Development Impact Fees as set forth in the table in Section 9 paragraph A to the following fees (with meter sizes larger than 8" calculated using standard industry ratios): Water Resources Development Fee Water Meter Size 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" $3,483 $5,223 $8,706 $17,412 $27,858 $52,234 $87,056 $174,112 $278,580 SECTION 2. Ordinance No. 2022.029 is amended by reducing the Wastewater Facilities Development Impact Fees as set forth in the table in Section 10 paragraph B to the following fees (with meter sizes larger than 8" calculated using standard industry ratios): Wastewater Facilities Development Fee Water Meter Size 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" $3,746 $5,620 $9,366 $18,731 $29,970 $56,194 $93,656 $187,311 $299,698 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 362 of 371 Exhibit A to Marana Resolution No. 2025-021 SECTION 3. This Ordinance is effective immediately on the later of (a) the date of adoption of this Ordinance or (b) the date the settlement agreement settling the SAHBA Lawsuit is signed on behalf of SAHBA. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this day of February, 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David L. Udall, Town Clerk Jane Fairall, Town Attorney Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 363 of 371 Exhibit A to Marana Resolution No. 2025-021 EXHIBIT B Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 364 of 371 Exhibit A to Marana Resolution No. 2025-021 Mark A. Fuller (Bar No. 012149) Kevin E. O'Malley (Bar No. 006420) mark.fuller@gknet.com kevin.omalley@gknet.com GALLAGHER & KENNEDY, P.A. 2575 East Camelback Road Phoenix, Arizona 85016-9225 (602) 530-8000 Attorneys for Plaintiff SUPERIOR COURT OF THE STATE OF ARIZONA COUNTY OF PIMA SOUTHERN ARIZONA HOME No. C20184411 BUILDERS ASSOCIATION, STIPULATION FOR DISMISSAL Plaintiff, v. TOWN OF MARANA, Defendant. (Assigned to the Honorable Jeffrey T. Bergin) Pursuant to Ariz. R. Civ. P. 41(a), and consistent with the parties' settlement agreement, Plaintiff Southern Arizona Home Builders Association and Defendant Town of Marana hereby stipulate to dismiss all claims against and between all parties. Respectfully submitted this day of . 2025. GALLAGHER & KFNNEDY, P.A. By: /s/ Kevin E. O'Malley Kevin E. O'Malley 2575 E. Camelback Road Phoenix, Arizona 85016-9225 Attorneys for Plaintiff Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 365 of 371 Exhibit A to Marana Resolution No. 2025-021 ORIGINAL of the foregoing e-filed this day February, 2025 and copy sent via E-Filing system to: The Honorable Jeffrey T. Bergin Pima County Superior Court COPY of the foregoing e-served this date to: Andrew J. Petersen HUMPHREY & PETERSEN, PC 6063 E Grant Road Tucson, Arizona 85712 Attorneys for Town of Marana Jane Fairall Town Attorney Town of Marana Legal Department 11555 W Civic Center Drive Marana, Arizona 85653-7006 jfairall@marana.com Attorneys for Town of Marana Frank Cassidy frank@cassidyazlaw.com Attorneys for Town of Marana /s/ Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 366 of 371 Exhibit A to Marana Resolution No. 2025-021 Mark A. Fuller (Bar No. 012149) Kevin E. O'Malley (Bar No. 006420) mark.fuller@gknet.com kevin.omalley@gknet.com GALLAGHER & KENNEDY, P.A. 2575 East Camelback Road Phoenix, Arizona 85016-9225 (602) 530-8000 Attorneys for Plaint SUPERIOR COURT OF THE STATE OF ARIZONA COUNTY OF PIMA SOUTHERN ARIZONA HOME No. C20184411 BUILDERS ASSOCIATION, ORDER OF DISMISSAL Plaintiff, v. TOWN OF MARANA, Defendant. (Assigned to the Honorable Jeffrey T. Bergin) Pursuant to the parties' Stipulation for Dismissal, and good cause appearing, IT IS HEREBY ORDERED dismissing this matter. DATED this day of , 2025. Honorable Jeffrey T. Bergin Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 367 of 371 46,, MARANA AZ ESTABLISHED 1 9 7 7 Council -Regular Meeting A2 Meeting Date: 03/04/2025 To: Mayor and Council From: Jane Fairall, Town Attorney Date: March 4, 2025 Strategic Plan Focus Area: Not Applicable Subject: Ordinance No. 2025.004: Relating to Development; amending development impact fees for Water Resources and Wastewater Facilities; and providing an effective date (Jane Fairall) Discussion: The immediately preceding item on tonight's agenda recommends approval of a Settlement Agreement between the Town and the Southern Arizona Homebuilders Association (SAHBA) in settlement of the litigation captioned Southern Arizona Home Builders Association v. Town of Marana, No. C20184411 (Pima County Superior Court). The terms of the Settlement Agreement are described in the staff report accompanying the previous agenda item. The ordinance proposed by this agenda item is attached as Exhibit A to the Settlement Agreement. Adoption of this ordinance will formally reduce the Town's development impact fees for Water Resources and Wastewater Facilities in accordance with the terms of the Settlement Agreement. The ordinance will be effective immediately on the later of (a) the date of adoption of the ordinance or (b) the date the Settlement Agreement is signed on behalf of SAHBA. Financial Impact: See agenda item approving Settlement Agreement. Staff Recommendation: Staff recommends approval of the ordinance amending the Town's development impact fees for Water Resources and Wastewater Facilities. Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 368 of 371 Suggested Motion: I move to adopt Ordinance No. 2025.004, amending development impact fees for Water Resources and Wastewater Facilities; and providing an effective date. Attachments Ordinance No. 2025.04 Marana Town Council Regular Meeting Agenda Packet March 4, 2025 Page 369 of 371 MARANA ORDINANCE NO. 2025.004 RELATING TO DEVELOPMENT; AMENDING DEVELOPMENT IMPACT FEES FOR WATER RESOURCES AND WASTEWATER FACILITIES; AND PROVIDING AN EFFECTIVE DATE WHEREAS Marana Ordinance No. 2022.029, adopted on December 20, 2022, adopted various development impact fees; and WHEREAS Marana's development impact fees for water resources and wastewater facilities are the subject of a lawsuit filed by Southern Arizona Homebuilders Association (SAHBA), currently pending Pima County Superior Court case number C20184411 (the "SAHBA Lawsuit"); and WHEREAS, by the Council's concurrent formal approval of a settlement agreement settling the SAHBA Lawsuit, the Town has agreed to reduce Marana's development impact fees for water resources and wastewater facilities as set forth in this Ordinance; and WHEREAS the Town Council finds this Ordinance to be in the best interests of the Town and its citizens. NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the Town of Marana, Arizona, as follows: SECTION 1. Ordinance No. 2022.029 is amended by reducing the Water Resources Development Impact Fees as set forth in the table in Section 9 paragraph A to the following fees (with meter sizes larger than 8" calculated using standard industry ratios): Water Resources Development Fee Water Meter Size 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" $3,483 $5,223 $8,706 $17,412 $27,858 $52,234 $87,056 $174,112 $278,580 SECTION 2. Ordinance No. 2022.029 is amended by reducing the Wastewater Facilities Development Impact Fees as set forth in the table in Section 10 paragraph B to the following fees (with meter sizes larger than 8" calculated using standard industry ratios): Wastewater Facilities Development Fee Water Meter Size 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" $3,746 $5,620 $9,366 $18,731 $29,970 $56,194 $93,656 $187,311 $299,698 Ordinance No. 2025.004 -1- Marana Town Council Regular Meeting Agenda Packet March 4, 2025 2/3/2025 11:11 AM Page 370 of 371 SECTION 3. This Ordinance is effective immediately on the later of (a) the date of adoption of this Ordinance or (b) the date the settlement agreement settling the SAHBA Lawsuit is signed on behalf of SAHBA. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 4th day of March, 2025. Mayor Jon Post ATTEST: APPROVED AS TO FORM: David L. Udall, Town Clerk Jane Fairall, Town Attorney Ordinance No. 2025.004 -2- Marana Town Council Regular Meeting Agenda Packet March 4, 2025 2/3/2025 11:11 AM Page 371 of 371