HomeMy Public PortalAbout2021/2022 Fiscal Year Truckee Tax Measure Expenditures (Measure V and Measure R, Measure K)
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Date: March 15, 2023
To: Truckee Tax Measure Oversight Board
From: Slater Stewart, Assistant Engineer
Subject: 2021/2022 Fiscal Year Truckee Tax Measure Expenditures (Measure V and
Measure R, Measure K)
Measure V was enacted by the Truckee voters in 2008, Measure R was enacted by the Truckee
voters in 2014, and Measure K was enacted by the Truckee voters in 2020. The resolution for
Measure V (2008-45), the resolution for Measure R (2014-08), the resolution for Measure K
(2020-53), and Resolution 2015-04 which established the Truckee Tax Measure Citizen’s
Oversight Board are attached to this report as Exhibit A.
Per the attached resolutions, Measure V funds are dedicated to “paving, repairing and improving
our Town’s roads to enhance safety for drivers, bicyclists and pedestrians including regular
upgrades to drainage to protect water quality”, Measure R funds are “for the construction and
maintenance of paved and dirt trails”, and measure K funds are for “general services such as
providing housing that is affordable for low- and middle-income workers needed to sustain
Truckee’s economy, preserving natural open space, and preparing the town for wildfires and other
natural disasters”. To ensure that the use of the funds is in accordance with the approved ballot
measures, a citizen’s oversight board is tasked with the responsibility of auditing the road, trail,
and housing projects funded by these Measures. The purpose of this memo is to provide the
Truckee Tax Measure Oversight Committee with information regarding expenditures of Measure
V, Measure R, and Measure K funds for the 2021/2022 Fiscal Year (FY). Note that in June of
2022, the Truckee voters also passed Measure U, which would renew the Measure R sales tax
and increase it from ¼ percent to ½ percent. However, this increased funding will not start to be
collected until October 2024.
On June 30, 2022 (end of FY 2021/2022) the Measure V fund balance was $7,071,634; the
Measure R fund balance was $6,993,472; and the Measure K fund balance was $1,590,020.
During the 2021/2022 FY, the Town of Truckee received $3,550,953 in Measure V revenues and
had $3,170,776 in Measure V fund expenditures. Similarly, the Town received $1,670,149 in
Measure R revenues and had $1,069,002 in Measure R fund expenditures. The Town also
received $1,292,986 in Measure K revenues and had $123,885 in Measure K expenditures.
The FY 2021/2022 Measure V fund expenditures provided $3,165,268 in funding for six (6)
separate Capital Improvement Program (CIP) budgets in addition to $5,282 spent on a sales tax
audit and $216 expended on bank fees. The FY 2021/2022 Measure R fund expenditures
provided $850,807 in funding for three (3) CIP budgets, $215,049 for routine trail maintenance
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labor and equipment that is part of the Public Works Facilities Division Operating budget, $2,949
on the sales tax audit, and $197 in bank fees. The FY 2021/2022 Measure K fund expenditures
provided $123,885 in funding for three (3) CIP budgets. The following Table 1 presents the
projects and the funding amount for each project.
Table 1
FY 2021/2022 Truckee Tax Measure (Measure V, Measure R, and Measure K Funds)
Expenditures
CIP # Project
Measure V
Funds
Measure R
Funds
Measure
K Funds Other Funds
Total FY
20/21
Project Cost
C0702
Truckee River Legacy
Trail – Phase 4 $0 $154,840 $0 $388,552 $543,392
C1713
2017 Flood Damage
Repair $20,901 $0 $0 $0 $20,901
C1814
Community Housing
Commitments $0 $0 $34,805 $55,000 $89,805
C2003
2022 Recessed
Striping Project $573 $0 $0 $0 $573
C2007
2022 Bridge
Maintenance $15,546 $0 $0 $0 $15,546
C2012
Lease to Locals
Program $0 $0 $40,000 $235,600 $275,600
C2014
Truckee Home Access
Program $0 $0 $49,080 $0 $49,080
C2102
2021 Paving and
Drainage Project $2,341,949 $0 $0 $1,694,150 $4,036,099
C2104
2022 Trails Seal Coat
Project $0 $1,688 $0 $0 $1,688
C2107
Legacy Trail-Brockway
Road Multi-Use Trail
Connection $779,279 $694,279 $0 $578,668 $2,052,226
C2202
2022 Paving and
Drainage Project $7,020 $0 $0 $438 $7458
-- Sales Tax Audit $5,282 $2,949 $0 $0 $8,231
-- Trail Maintenance $0 $215,049 $0 $54,349 $269,398
-- Bank Fee $216 $197 $0 - -
TOTAL: $3,170,776 $1,069,002 $123,885 - -
Measure V Expenditures
The 2017 Flood Damage Repair Project (CIP C1713) expended $20,901 in Measure V funds to
reimburse Placer County for the repair of roads and facilities damaged by flooding in 2017. This
expenditure was delayed until Placer County was able to finalize a reimbursement process with
FEMA, which took several years. Exhibit B shows a map of the areas in Town where repair work
was performed.
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The 2022 Recessed Striping Project (CIP C2003) expended $573 in Measure V funds for staff
time associated with the preliminary planning for implementation of the 2022 Recessed Striping
project scheduled for construction in FY 2022/2023. Exhibit C shows a map of the roads in Town
where recessed striping work will occur.
The 2022 Bridge Maintenance Project (CIP C2007) expended $15,546 in Measure V funds for
staff time associated with developing the project plans and specifications for the 2022 Bridge
Maintenance Project which was constructed in FY 2022/2023. Exhibit D shows a map of the
bridges that were repaired during this project.
The 2021 Paving and Drainage Project (CIP C2102) expended $2,341,949 in Measure V funds
for construction. The project was also funded with TSSA 1 and SB1 Local Partnership Program
and Local Streets and Roads Program Grant Funding, Tahoe Donner Truckee Special Service
Area (TSSA) 1 Funds, Glenshire TSSA 5 Funds, and utility reimbursements, for a total project
cost of $4038,155.49, $4,036,099.24 of which occurred in FY 2021/2022 Attached Exhibit E
shows a map of the streets in Truckee which were paved during this project.
The Legacy Trail-Brockway Road Multi-Use Trail Connection Project (CIP C2107) expended
$779,279 in Measure V funds for construction (and the repaving of Brockway Road in particular).
The project was also funded with Measure R Sales Tax Fund, SB1 Local Partnership Program
Grant Funding, General Fund, and utility reimbursements for a total project cost of $2,447,892.19,
$2,052,225.89 of which occurred in FY 2021/2022. The attached Exhibit F shows a map of the
Truckee River Legacy Trail – Phase IV. This map also indicates the location of the Legacy Trail-
Brockway Road Multi-Use Trail Connection.
The 2022 Paving and Drainage Project (CIP C2202) expended $7,020 in Measure V funds for
staff time associated with the preliminary planning for the implementation of the 2022 paving and
Drainage Project which was constructed in FY 2022/2023. Attached Exhibit G shows a map of
the streets in Truckee which were paved during this project.
In addition to these six CIP projects, Measure V funds were also expended on the annual Measure
V Sales Tax Audit ($5,282) and bank fees ($216) in FY 2021/2022.
Measure R Expenditures
Projects
The Truckee River Legacy Trail - Phase 4 Project (CIP C0702) will construct a Class I paved
bicycle and pedestrian path along the south side of the Truckee River between SR 89 and the
Hilltop area (see Exhibit F). In FY 2021/2022, $154,840 in Measure R funds were expended on
planning and design for this project. The Trails Amenities Sponsorship Program funds and
contributions from the Truckee Donner Land Trust and Placer County also helped to fund the total
FY 2021/2022 planning and design costs of $543,392.29.
The 2022 Trails Seal Coat Project (CIP C2104) expended $1,688 in Measure R funds for
planning the implementation of the 2022 Trails Seal Coat Project, although the majority of the
project expenditures will be in FY 2022/2023. Attached Exhibit H shows a map of the trails sealed
during this project. Construction of this project was also combined with the 2022 Parking District
Seal Coat Project (CIP C2005), however funds from Measure R were only expended on planning
and design related to sealing the trails.
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The Legacy Trail-Brockway Road Multi-Use Trail Connection Project (CIP C2107) expended
$694,279 in Measure R funds for construction, which was constructed in 2021, as described
above. There were additional expenses in FY21/22The attached Exhibit F shows a map of the
Truckee River Legacy Trail – Phase IV and the location of the Legacy Trail-Brockway Road Multi-
Use Trail Connection.
Trail Maintenance
A portion of the Measure R expenditures in FY 2021/2022 were for trail maintenance provided for
in the Public Works Trail Maintenance Budget. Exhibit I depicts the paved trails that were the
responsibility of the Town Public Works Department to maintain in FY 2021/2022 Note that in
October of 2022 the Town Council accepted all paved trails into the Town trail maintenance
network to provide consistent snow removal and a higher level of trail maintenance.
In FY 2021/2022, $217,398 was expended on trail maintenance costs associated with personnel
costs (Employee Wages, Benefits, etc.), Supplies and Services (including vehicle use and
equipment rentals), and Professional Services. In addition, $52,000 was spent on capital outlay,
which was the Fleet Replacement Fund contribution for equipment purchases for snow removal
on the trails. The total amount expended on trail maintenance was $269,398.
Although Measure R is eligible to be used to fund 100 percent of these trial maintenance costs,
there was a commitment to maintain the sidewalks and concrete paths around the roundabouts
prior to the implementation of Measure R. Recognizing this, the policy has been to continue to
use General Funds to fund sidewalk and roundabout path maintenance, therefore, 25 percent of
the trail maintenance costs were funded with General Funds in FY 2021/2022 as the sidewalks
and roundabout paths represent roughly 25 percent of Town maintained trail mileage. The
remaining 75 percent of trail maintenance costs were funded with Measure R, representing the
costs associated with the paved “cross country” trails. As shown in the table below, however, 100
percent of the capital outlay and professional services is funded using Measure R, resulting in a
total of $215,049 of Measure R funds expended on trail maintenance.
Description Total Amount
Measure R
Funding
Share
FY 2021/2022
Expenditures
(Measure R)
Employee Wages, Benefits, etc. $140,537 75% $105,403
Supplies and Services $76,861 75% $57,646
Capital Outlay $52,000 100% $52,000
TOTAL: $269,398 $215,049
Note that on October 25, the Town Council accepted all paved trails (including those that were
historically privately maintained) into the Town trail maintenance network to provide consistent
snow removal and a higher level of trail maintenance, with the intent of funding all trail
maintenance with Measure R and Measure U funds. The Town’s Independent Auditor’s Report
letter for the fiscal year 2021/2022 and the full Comprehensive Annual Financial Report for Fiscal
Year 2021/2022 have not yet been published but will likely be published on the Town website
within the next 1-2 months.
Measure K Expenditures
The Community Housing Commitments (CIP C1814) expended $34,805 during FY21/22 as an
initial membership payment and annual dues for the Town's participation in the Truckee Tahoe
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Workforce Housing Agency (TTWHA), a Joint Powers Authority comprised of seven public
agencies working collaboratively to support workforce housing opportunities. Initially formed in
2020 with four member agencies, TTWHA's mission was initially focused on supporting workforce
housing exclusively for member agency employees. In 2021 the Town, Nevada County, and
Placer County joined the organization and the JPA began a strategic planning process that
resulted in expanding it's mission to include housing support for the broader workforce in the
Truckee-North Tahoe region. During FY 21/22 TTWHA's work focused in the areas of general
housing support (i.e "concierge" support navigating housing options), rental assistance, home
purchase navigation. and the strategic planning process. The strategic plan was adopted in
January 2023.
The Lease to Locals Program (CIP C2012) expended $40,000 in Measure K funds to provide
grants of up to $18,000 per home to homeowners as an incentive to convert underutilized or
short-term rented housing units into five to twelve-plus-month rentals to employees located
within the school district boundaries. Funds also support a third-party administrator for this
program to provide marketing, outreach, program oversight and tenant matching services.
Truckee Home Access Program (THAP), formerly the Below Market Rate Deed Restriction
Program, (CIP C2014) expended $49,080 in Measure K funds to support a third-party
administrator for this program to provide marketing, outreach, program oversight, compliance,
and monitoring. In future years, THAP will use Measure K funds to provide up to $150,000 per
home purchase in exchange for signing a 55-year deed restriction that permanently reserves
the home for income qualified local workers.
Recommendation
Based upon the provisions of Measure V, Measure R, Measure K and the scope of the above
projects, Town staff recommends that the Truckee Tax Measure Oversight Board make a
determination that the expenditure of Measure V, Measure R and Measure K funds in the
2021/2022 FY were consistent with the provisions of Measure V as established by the voters in
the November 4, 2008 general election; with the provisions of Measure R as established by the
voters in the June 3, 2014 special election; and with the provisions of Measure K as established
by the voters in the November 3 2020 special election.
Attachments:
Exhibit A – Measure V ballot language and resolution calling election, Measure R ballot
language and resolution calling election, Measure K ballot language and
resolution calling election, and resolution creating Tax Measure Oversight
Board
Exhibit B – 2017 Flood Damage Repair
Exhibit C – 2022 Recessed Striping Project
Exhibit D – 2022 Bridge Maintenance Project
Exhibit E – 2021 Paving and Drainage Project
Exhibit F – Truckee River Legacy Trail Phase IV
Exhibit G – 2022 Paving and Drainage Project
Exhibit H – 2022 Trails Seal Coat Project
Exhibit I – Truckee Trail Maintenance Responsibility
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TOWN OF TRUCKEE
CALIFORNIA
RESOLUTION 2008�45
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE,
CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE
COUNTY OF NEVADA TO CONSOLIDATE GENERAL MUNICIPAL
ELECTIONS TO BE HELD WITH THE STATEWIDE GENERAL ELECTION ON
THE DATE PURSUANT TO SECTION 10403 OF THE ELECTIONS CODE
WHEREAS, the Town Council of the Town of Truckee called a Municipal Election to be held
on November 4, 2008, and in the future, for the purpose of the electing Members of the Town
Council for a term of office of four years and placing the measure on the ballot as requested by the
Town Clerk; and
WHEREAS, it is desirable that the General Municipal Elections be consolidated with the
Statewide General Elections to be held on the same date; and that within the Town the precincts,
polling places; and election officers of the two elections be the same; and that the County Elections
Department of the County of Nevada canvass the returns of the General Municipal Elections and
that the elections be held in all respects as if there were only one election; and
WHEREAS, pursuant to authority of Article XI of the California Constitution and Government
Code Section 34458, the Town Council of the Town of Truckee desires submit to voters a measure
related to continuing current levels of Town road maintenance and improvement work.
*******
NOW THEREFORE, BE IT RESOLVED THAT THE TOWN COUNCIL OF THE TOWN OF
TRUCKEE, CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS
FOLLOWS
SECTION 1 That pursuant to the requirements of Section 10403 of the Elections Code,
the Board of Supervisors of the County of Nevada is hereby requested to consent and agree to the
consolidation of General Municipal Elections with the Statewide General Elections on Tuesday,
November 4, 2008, and in the future, for the purpose of the election of Members of the Town
Council.
SECTION 2. That a measure is to appear on the ballot as follows:
In order to continue funding for paving, repairing and improving our Town's Yes No
roads to enhance roadway safety for drivers, bicyclists and pedestrians
including related upgrades to drainage to protect local water quality shall
the Town of Truckee continue its current one-half cent sales tax for a
period not to exceed 20 years, with mandatory annual audits, independent
citizen oversight and all money spent on Truckee roadways and without
raising taxes?
EXHIBIT A
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Resolution 2008-45
Page2
SECTION 3. That the proposal submitted to the voters is further described in Exhibit A,
attached hereto and incorporated herein.
SECTION 4 That the County Election Department is authorized to canvass the returns of
the General Municipal Elections. The elections shall be held in all respects as if there were only one
election, and only one form of ballot shall be used.
SECTION 5 . That the Board of Supervisors is requested to issue instructions to the County
Election Department to take any and all steps necessary for the holding of the consolidated
elections .
SECTION 6 That the Town of Truckee recognizes that additional costs will be incurred by
the County by reason of this consolidation and agrees to reimburse the County for any costs.
SECTION 7 That the Town Clerk is hereby directed to file a certified copy of this
resolution with the Board of Supervisors and the County Election Department of the County of
Nevada.
SECTION 8. That the Town Clerk shall certify to the passage and adoption of this
resolution and enter it into the book of original resolutions.
SECTION 9 The Town Attorney is hereby directed to prepare an impartial analysis of the
measure as authorized by election code Section 9280;
The foregoing Resolution was introduced by Council Member Susman, seconded by
Vice Mayor Brown, ata Regular Meeting of the Truckee Town Council, held on the 17th day of
July, 2008 and adopted by the following vote.
Ayes:
Noes.
Absent:
ATTEST:
Council Member Anderson, Vice Mayor Brown, Council Member Dee,
Mayor Green and Council Member Susman.
None
None
Barbara Green, Mayor
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Town of Truckee Council Resolution 2008-45
Exhibit A
Truckee Town Council and Citizens Committee
Recommendation to extend the term of the ½ cent sales tax
The Truckee Town Council has approved a Citizens Committee recommendation to place
a½ cent sales tax measure before the voters for the repair, maintenance, reconstruction
and improvement of Town roads and fo r no other purposes.
Exclusive Purpose of Funding The funds generated from this revenue so urce shall be
used exclusively for the maintenance , repair, reconstruction, and improvement of Town
roads and for no other purpose. The funds shall be used for maintaining roads, which
includes slurry seal, pavement overlays, grind and overlays, drainage maintenance and
improvement designed to protect the integrity of the roadway, total road reconstruction,
and such other similar treatments as determined by the Town Council. As funding
permits, the funds may also be used to improve existing roadways including widening of
shoulders for safety and the inclusion of bicycle and pedestrian facilities within the
roadway right of way, and associated safety and drainage improvements.
In general, traffic impact fees charged to new development (and not the proceeds from
this measure) shall be the funding source for road improveme nts necessary to provide
adequate vehicu lar traffic capacity to serve new growth and development.
Allocation of Funding The Town will actively solicit the involvement of the public in its
annual process to allocate the funds generated from this revenue source to specific road
maintenance and improvement projects .
Independent Oversight Committee The Town Council shall establish a Citizen's
Oversight Committee that shall have the responsibility of auditing the road projects
funded by this Measure to ensure that the use of the funds is in accordance with the
approved ballot measure. The timing of this review shall generally coincide with the
annual audit of the Town's finances .
Term This ballot measure shall become effective immediately upon approval by the
voters and shall have a term of 20 years. This measure shall replace the current ½ cent
sales tax (Measure A) previously approved by the voters.
No Tax Increase This ballot measure will not increase the sales tax rate beyond the rate
currently paid. This measure extends the current rate for 20 years.
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TOWN OF TRUCKEE
CALIFORNIA
_, RESOLUTION 2014-08
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF, TRUCKEE,
-CALIFORNIA, REQUESTING THE BOARD OF SUPERVISORS OF THE
COUNTY OF NEVADA TO CONSOLIDATE A SPECIAL MUNICIPAL ELECTION
TO BE HELD ON JUNE 3, 2014, WITH THE STATEWIDE PRIMARY ELECTION
TO BE HELD ON THE DATE PURSUANT TO SECTION 10403 OF THE
ELECTIONS CODE
WHEREAS, th e Town Counci l of t he Town of T ruckee c alled a Special Municipal Election to
be held on J une 3, 20 14 for the purpose of the placing a measu re on the ballot as requested by the
Town Clerk; and
WHEREAS, the Town Council is subm itting to the voters the question of whether a sales tax
shall be enacted to ra ise funds for trail construction and maint enance; and
·wHEREAS, it is desirable that the special municipal e l ect ion be con solidated with the
statewide primary election to be held on the same dat e: and that within the Town the precincts,
polling places , an d election officers of the two elections be the same , and that the county elec1ion
department of the County of Nevada canvass the returns of the special municipal election and that
the elections be held in all respec ts as if there were only one election ; and
WHEREAS, the Town of Truckee. and the County of Nevada acknowledges that the consolidated
election will be held and conducted in the manner prescribed in Section 10418; and
WHEREAS, pursuant to authority of Article XI of the California Constitution and Government
Code Section 34458 , the Town Gou ncil of the Town of Truckee desires submit. to voters a measure
establishi ng a special tax to raise funds for constr uction and ma fntenance of trails.
******"'
NOW THEREFORE, BE IT RESOLVED THAT THE TOWN COUNCIL OF THE TOWN OF
TRUCKEE, CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS
FOLLOWS:
SECTION 1. That pursuant to the requirements of Section 10403 of the Elections Code,
the Boar d of Supervisors of the County of Nevada is hereby reque sted to consent and ag ree to the
consolidation of the special municipal election with the statewide primary election on Tuesday, June
3 , 2014, and in the future, for the pur pose of submitting to the voters the question of whether a sales
tax shall be enacted t o raise funds for trail construction and maintenance.
SECTION 2 . That a measure is to appear on the ballot as follows :
To construct the Truckee River Legacy Trail ; provide safe routes to Yes No
schools; build and maintai n paved and dirt trails for walking , runn ing ,
biking, and winter use; provide safe and green transportation
alternatives ; and protect the environment and natural open space along
trail corridors, shall the Town of T r uckee increase the sal~s tax paid by
visitors and _residents by¼% for ten years with independent oversight,
all funds staying in Truckee, and no funds taken by the State?
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Item 4.1
Resolution 2014-08
Page2
)
SECTION 3. That the proposal submitted to the voters is further described in Exhibit A,
attached hereto and incorporated herein .
SECTION 4 . That the county election department is authorized to canvass the returns of
the special municipal election together with the returns of the statewide primary election: The
elections shall be held in all respects as if there were only one election, and only one form of ballot
shall be used.
SECTION 5 . That the Board of Supervisors is requested to issue instructions to the county
election department to take any and all steps necessary for the holding of the consolidated election.
SECTION 6. That the Town of Truckee recognizes that additional costs w ill be incurred by
the County by reason of this consolidation and agrees to reimburse the County for any costs.
SECTION 7 . That the Town Clerk is hereby ?irected to file a certified ·copy of this resolution
with the Board of Supervisors and the county election department of the County of Nevada.
SECTION 8 . That the Town Clerk shall certify to the passage and adoption of this
resolution and enter it into the book of original resolutions.
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SECTION 9 . The Town Attorney is hereby directed to prepare an impartial analysis of the I
measure as authorized by Election Code Section 9280. ,
The foregoing Resolution was introduced by Council Member Wallace Dee,. seconded
by Vice Mayor Barr at a Regular Meeting of the Truckee Town Council, held on the 28th day of
January, 2014 and adopted by the following vote:
Ayes:
Noes:
Absent:
Council Member Wallace c;>ee, Vice Mayor Barr, Council Member
Brown, Council Member deRyk Jones, and Mayor Flora.
None.
None.
Patrick Flora, Mayor
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Resolution 2014-08
Page 3
Town of Truckee Council Resolu!ion 2014-08
Exhibit A
The Truckee Town Council has approved placing a¼ percent sales tax measure before the voters
for the planning, construction, operation , and maintenance of paved and dirt trails, as described in
more detail below, and for no other purposes.
Exclusive Purpose of Funding: The funds generated from this revenue source shall be used
exclusively for the construction and maintenance of paved and dirt trails for non motorized uses, as
described in the Town of Truckee Trails and Bikeways Master Plan or as identified through other
public process deemed appropriate by the Truckee Town Council , including the ancillary expenses
'described below, and for no other purpose.
Trail construction includes planning, design, right-of-way acquisition, environmental review,
permitting, and other ancillary tasks and items as necessary to allow for the construction of paved or
dirt trails and associated appurtenances.
The goal of the use of funds from this measure for maintenance activities is to provide coordinated
high quality maintenance on all trails in Town. Trail maintenance includes pavement sealing and
overlays; drainage repair and erosion control ; sweeping and litter removal ; vegetation maintenance;
trash remova l; snow removal and other winter maintenance to provide for on-snow recreational
activity; repairs or replacement of fences, bridges, signs, bike ra cks, sanitation facilities, and other
appurtenances; and such other treatments as are necessary to provide for ongoing public use of
trails as determined by the Truckee Town Council .
Eligible construction and maintenance expenses include payment to construction contractors;
payment to trails planning , design and environmental professionals; purchases of equipment,
material , and supplies; reimbursement of direct Town staff expenses; expenses associated with land
acquisition necessary for trail construction; and other ancillary expenses related to the design,
environmental clearance, permitting , construction or maintenance of paved or dirt trails and
appurtenances as determined by t~e Truckee Town Council. Acquisition of 0pen space directly
related to trail. corridors or immediately adjacent 10 trail corridors is an eligible ex~ense.
The Town commits to continue to pursue all other fund ing opportunities for t rails such as grants and
developer funding . Trail construction and routine maintenance . responsibilities associated with
private land dev~lopment may continue to be the financial responsibility of those developments,
although the cost to provide an increased level of trail maintenance on development-funded trails
will be funded with the proceeds of this measure.
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Trail design , construction, and maintenance, whether paved or dirt, will address stormwater runoff
with current best practices. In addition , to the maximum extent practical, trail corridors shall minimize
impacts to habitats or wildlife corridors whlle maintaining consistency w ith the Town of Truckee
Trails and Bikeways Master Plan.
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Item 4.1
Resolution 2014-08
Page4
Allocation of Funding: The Town will actively solicit the involvement of the public in its annual
budget process to allocate the funds generated from this revenue source to specific trail
maintenance and construction projects.
Independent Oversight Committee: The Town Council shall establish a Citizens' Oversight
Committee that shall have the responsibility of auditing the trail maintenance and projects funded by
this measure to ensure that the use of the funds is in accordance with the approved ballot measure.
The timing of this· review shall generally coincide with the annual audit of the Town's finances.
Term: This ballot measure shall become effective immediately upon approval by the voters, with
collection of the additional sales tax commencing as soon as possible, on a date to be determined in
consultation with the State Board of Equalization. The additional sales tax shall be collected for a
term of 1 O years .
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Item 4.1
TOWN OF TRUCKEE
CALIFORNIA
RESOLUTION 2020-53
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE,
CALIFORNIA, CALLING THE ELECTION AND REQUESTING THE BOARD OF
SUPERVISORS OF THE COUNTY OF NEVADA TO CONSOLIDATE
GENERAL MUNICIPAL ELECTIONS TO BE HELD WITH THE STATEWIDE
GENERAL ELECTION ON THE DATE PURSUANT TO SECTION 10403 OF
THE ELECTIONS CODE
WHEREAS, th~ Town Council of the Town of Truckee called a Municipal Election to be
held on November 3, 2020 for the purpose of the electing two members of the Town Council for
a term of office of four years; and one member of the Town Council for a term of two years, as
requested by the Town Clerk; and
WHEREAS, it is desirable that the General Municipal Elections be consolidated with the
Statewide General E lections to be held on the same date; and that within the Town, the vote
centers, ballot drop locations; and election officers of the two elections be the same; and that the
County Elections Department of the County of Nevada canvass the returns of the Genera l
Municipal Elections and that the elections be held in all respects as if there were only one election;
and
WHEREAS, pursuant to authority of Article XIIIC of the California Constitution the Town
Council of the Town of Truckee desires submit to voters a measure related to an increase in the
Transient Occupancy Tax rate;
*******
NOW THEREFORE, BE IT RESOLVED THAT THE TOWN COUNCIL OF THE TOWN
OF TRUCKEE, CALIFORNIA, DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND
ORDER AS FOLLOWS:
SECTION 1. That pursuant to the requirements of Section 10403 of the Elections Code,
the Board of Supervisors of the County of Nevada is hereby requested to consent and agree to
the consolidation of General Municipal Elections with the Statewide General Elections on
Tuesday, November 3 2020, and in the future, for the purpose of the election of two members of
the Town Council to four-year terms and one member of the Town Council to a two-year term;
SECTION 2. That a measure is to appear on the ballot as follows:
General Tax
Without increasing taxes on Truckee residents, shall an ordinance be adopted Yes No
increasing by 2% the Town of Truckee's transient occupancy tax paid by
hotel/short-term rental guests, generating $700,000 annually for 20 years for
general services such as providing housing that is affordable for low-and
middle-income workers needed to sustain Truckee's economy, preserving
natural open space, and preparing the town for wildfires and other natural
disasters, with independent audits and all funds spent in Truckee?
15
Item 4.1
Resolution 2020-53
Page 2
SECTION 3. That the County Election Department is authorized to canvass the returns of
the General Municipal Elections. The elections shall be held in all respects as if there were only
one election, and only one form of ballot shall be used .
SECTION 4. That the Board of Supervisors is requested to issue instructions to the
County Election Department to take any and all steps necessary for the holding of the
consolidated elections .
SECTION 5. That the Town of Truckee recogn izes that additional costs will be incurred
by the County by reason of this consolidation and agrees to reimburse the County for any costs .
SECTION 6. That the T own Clerk is hereby directed to file a certified copy of this
resolution with the Board of Supervisors and the County Election Department of the County of
Nevada.
SECTION 7. That the Town Clerk shall certify to the passage and adoption of th is
resolution and enter it into the book of original resolutions .
The foregoing resolution was introduced by Vice Mayor Klovstad, seconded
by Council Member Abrams, at a regular meeting of the Truckee Town Council,
held on the 23rd day of June, 2020 and adopted by the following vote:
AYES: Vice Mayor Klovstad, Council Member Abrams, and Mayor
Polivy.
ABSTAINED: Council Member Commendatore.
NOES: none.
ABSENT: Council Member Tirman.
ayor
ATTEST:
[
l
16
Item 4.1
iOWN OF TRUCKEE
California
RESOLUTION 2015-04
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF
TRUCKEE ESTABLISHING THE TRUCKEE TAX MEASURE
CITIZENS OVERSIGHT BOARD
WHEREAS; Measure V was enacted by Truckee voters in 2008 establishing a ½ cent
sales tax for the purpose of paving , repair ing and improving our Town's roads to enhance
roadway safety for drivers, bicyclists and pedestrians including related upgrades to drainage to
protect water quality; and
WHEREAS; Measure R was enacted by Truckee voters in 2014 establishing a¼ cent
sales tax for the purpose of constructing , repairing, paving, and improving our Town 's trails to;
and
WHEREAS; Both Measures require the establishment of a citizen 's oversight board
that shall have the respons i bility of auditing the road/trail projects funded by these Measures to
ensure that the use of the funds is in accordance with the approved ballot measures. This
review shall occur in conjunction with the annual audit of the Town's finances ; and
WHEREAS; Measure V funds have been expended for the first time in the Fiscal Year
of 2009/2010 which necessitated the formation of the Oversight Board in 201 O; and
WHEREAS ; Measure R funds have been expended for the first time in the Fiscal Year
of 2014/2015 which necessitates the formation of the Oversight Committee in 2015; and
WHEREAS ; the Town Council at the January 13, 2015 meeting authorized the
consolidation of the Measure V and Measure R Citizens Oversight Boards, to improve
efficiencies without jeopardizing the citizens oversight; and
WHEREAS; the Truckee Town Council desires to create the Truckee Tax Measure
Citizens Oversight Board by resolution so t hat its membershi p and purpose are clearly defined;
******
NOW THEREFORE BE IT RESOLVED as follows:
1. The name of the Board shall be the Truckee Tax Measure Citizens Oversight Board .
2. Resolution 2010-38 is hereby rescinded and the Measure V Oversight Board is hereby
d issolved.
3. The purpose of the Board shall be to meet annually to audit the road and trail projects
funded by Measures V and R to ensure that the use of the funds is in accordance with
the approved ballot measures. This review shall occur in conj unction with the annual
audit of the Town's finances.
4 . The Board shall be subject to the Brown Act and all meetings will be public.
5. The findings of the Board will be advisory to the Town Council and reviewed in
conjunction with the Town's annual audit.
17
Item 4.1
7. Council appoints the two members form the Measure V Oversight Committee (Todd
Huckins and Jeff Brown) whose terms continue to 2016, to the serve on the Truckee Tax
Measure Citizens Oversight Board for a two year term (2016).
8. Council reappoints two members whose terms ended in 2014 (Robert Mescher and
Allison Pedley) to serve for four year terms (2018).
9. Council appoints one new member (Dr. Brooks Rohlen) to serve on the Truckee Tax
Measure Citizens Oversight Board for a four year term (2018).
9. For the purpose of their review, the Truckee Tax Measure Citizens Oversight Committee
shall utilize audited financial information on actual expenditures and refer first to the
Measure V and Measure R ballot language and then for additional guidance to Town
Council Resolution 2008-45 placing Measure V on the ballot and the Official Argument in
Favor of Measure V and Resolution 2014~08 placing Measure R on the ballot and the
Official Argument in Favor of Measure R.
10. Appropriate Town staff, as directed by the Town Manager, shall provide the necessary
support to the Truckee Tax Measure Citizens Oversight Board to facilitate their efficient
completion of their respons ibilities .
The foregoing Resolution was introduced by Council Member Flora, seconded by
Council Member Wallace Dee, at a Regular Meeting of the Truckee Town Council, held on
the 24th day of February, 2015 and adopted by the following vote:
AYES:
NOES:
ABSENT:
ATTEST:
Council Member Flora, Council Member Wallace Dee, Council Member
Goodwin, Vice Chair deRyk Jones and Mayor Barr.
None.
None.
Alicia Barr, Mayor
\.
Town Clerk
18
Item 4.1
Project areas highlighted in red]
.J
EXHIBIT B
19
Item 4.1
Broc
k
w
a
y
R
d
StarPineRd
Soar
i
n
g
W
a
y
Valley Rd
AspenwoodRd
Do
n
n
e
r
T
r
a
i
l
R
d
AllenbyWay
Saint Bernard Dr
Pro
s
s
e
r
D
a
m
R
d
Fairw
a
y
D
r
Spring Ln
NorthwoodsBlvd
Donnington Ln
Truc
k
e
e
W
a
y
Jeffery Pine Rd
KellyDr.
Br
i
d
g
e
S
t
Lockw
o
o
d
D
r
Keiser AveIndianJackRd
Co
m
s
t
o
c
k
D
r
Alley
Beacon Rd
RoyalCrestDr
Hope Ct
E.Jibboom St
BrookstoneDr
Un
i
o
n
D
r
Ridge Rd
Ghirard
Ct
FirpoLn
Ponderosa Dr
We
s
t
R
i
v
e
r
S
t
Deerfield Dr
Sa
x
o
n
W
a
y
DorchesterDr
E Ridge Rd
Old 40 Highway
LariatLn
SkiRunRd
ManchesterDr
Churc
h
S
t
Access Rd
Ma
r
t
i
s
D
r
Silverfir Dr
Al
d
e
r
D
r
College Trl
HanselAve Nelson St
Dove Ter
Columbine Rd
Saddleback Dr
Laurelwo
o
d
D
r
Whitetail Ln
EdwinWy
Indian Pine Rd
Tahoe Dr
Coa
c
h
l
a
n
d
D
r
HighSt
CoburnDr
Che
y
n
e
y
D
r
TudorLn
BarnesDr
Chelmsfo
r
d
C
i
r
East River St
Euer ValleyRd
Red Fir Rd
Cavalier Rise
Sudsbury Cir
Wh
i
t
e
h
o
r
s
e
R
d
Berkshire Cir
Riverview Dr
MougleLn
Heather RdAlder Creek Rd
Tinkers Lndg
Jeffrey Way
OldAirportRd
Samuel Dr
Greenwood Dr
BennettFlatRd
WoodlandsDr
Waterloo Cir
Donner Pass Rd
Kent Dr
Reynold Way
SchussingWay
Private Access Rd
Granite Dr
Green PastureDr
EAlderCreekRd
TheStrand
Bernese Ln
Crestview Dr
StonyCreekCt
Estates Dr
Torrey Pine Rd
Coldwater Rd
Bottcher Loop
Caleb Dr.
PineForestRd
PalisadesDr
Kitzbuhel Rd
Snow
ShoeCir
MtRoseview
Dr
Martis Valley Rd
Olympic Blvd
Pioneer Trail
WintercreekLp
RoyalWay
267Highway
Rainbo
w
D
r
ChinaCam p Rd
Joerger Dr
Alder Hill Rd
Highland Ave
Gh
i
r
a
r
d
R
d
Henness Rd.
Sitzmark Way
Ov
e
r
l
a
n
d
T
r
l
FoxboroDr
Glen
s
h
i
r
e
D
r
Lookout Loop
LausanneWay
Union Mills Rd
MartisDam
Rd
Legend
Intersection Striping
Centerline Striping
Street Centerline
Town of Truckee Boundary
Hydrology
2022 Recessed Striping Project, C2003
¯0.5 0 0.5 1 1.5 20.25
Miles
EXHIBIT C
20
Item 4.1
EXHIBIT D
21
Item 4.1
EXHIBIT E
22
Item 4.1
S. R
I
V
E
R
S
T
.
BROCKWAY RD.
W.
R
I
V
E
R
S
T
.
HW
Y
8
0
H
W
Y
8
9
TR
U
C
K
E
E
RI
V
E
R
S. RIVER ST.
TRAILHEAD
PEDESTRIAN
BRIDGE
PEDESTRIAN
BRIDGE
VEHICULAR
BRIDGE
LEGACY TRAIL -
BROCKWAY ROAD
MULTI-USE TRAIL
EXISTING LEGACY
TRAIL TO GLENSHIRE
W. RIVER ST.
TRAILHEAD
EXISTING LEGACY
TRAIL TO DONNER LAKE
TRUCKEE
RIVER LEGACY
TRAIL PHASE IV
LEGEND
TRUCKEE RIVER LEGACY TRAIL PHASE IV
LEGACY TRAIL - BROCKWAY ROAD
MULTI-USE TRAIL
EXISTING LEGACY TRAIL
EXISTING SOFT SURFACE TRAIL
PROPOSED SOFT SURFACE TRAIL
WETLANDS
PERENNIAL DRAINAGE
TRAILHEAD PARKING
BRIDGE
DATE: 10/08/21
EXHIBIT F
23
Item 4.1
Broc
k
w
a
y
R
d
Soar
i
n
g
W
a
y
RedFir Rd
Henness Rd.
LanceDr
Spring Ln
Kent Dr
Donnington Ln
Truckee Way
Jeffery Pine Rd
Sierra Dr E
KellyDr.
BridgeSt
Roundhill Dr
E Alder Creek Rd
Lock w oodDr
Courtenay Ln
Dorchester Dr
Saint Bernard Dr
ComstockDr
Alley
ArcheryVw
Beacon Rd
QuailLn
RoyalCrestDr
HopeCt
E.JibboomSt
BrookstoneDr
FoxCt
FillyLn
Hansel Ave
Po
n
d
e
r
o
s
a
D
r
West River St
Deerfield Dr
Iris Rd
Brook Ln
Old 40 HighwayLariatLn
ManchesterDr
80 Interstate W
Muhlebach Way
Davos Dr
Access
R
d
Ma
r
t
i
s
D
r
Rocky Ln
Ald
e
r
D
r
Silverfir Dr
ZurichPl
Samuel Dr
Pr
o
s
s
e
r
D
a
m
R
d
RueIvy
Nelson St
Dove Ter
Saddleback Dr
Laurelwood Dr
EdwinWy
Stampede
Meadows Rd
Tahoe Dr HighSt
C
o achland Dr
CoburnDr
CheyneyDr
TudorLn
Highway89S
BarnesDr
267Highway
East River St
Euer Valley Rd
Richards Blvd
Rolands Way
Ca v alier Rise
Sudsbur y Cir
Berks h ire Cir
Riverview Dr
MougleLn
Heather Rd
Evensham
Pl
OldAirportRdBennettFlatRd
Wo
o
d
l
a
n
d
s
D
r
Waterl o o Cir
Donner Pass Rd Reynold Way
SchussingWay
No
r
t
h
w
o
o
d
s
B
l
v
d
Gra nite Dr
GlenshireDr
Green PastureDr
Jeffre y Way
Falcon Point Pl
Ski Slope Way
Crestview Dr
StonyCreekCt
Estates Dr
Torrey Pine Rd
HintonRd
Coldwater Rd
Bott
c
h
e
r
L
o
o
p
ChamonixRd
TheStrand
Caleb Dr.
Kitzbuhel Rd
S now
ShoeCir Mt RoseviewDr
Martis Valley Rd
Olympic Blvd
Pioneer Trail
Uxbridge Dr
WintercreekLp
RoyalWay
Rainbow Dr
GreenwoodDr
Floriston Ave
Som
e
r
s
e
t
D
r
Bernese Ln
ChinaCampRd
Ac
e
s
a
D
r
Zermatt Dr
Joerger Dr
Alder Hill Rd
PineForestRd
Tewksbury DrHighland Ave
Stallion Way
Pathway Ave
Walde
n
D
r
GhirardRd
Sitzmark Way
Ov
e
r
l
a
n
d
T
r
l
HirschdaleRd
Whitehorse Rd
Lookout Loop
Union Mills Rd
Alder Creek Rd
Foxboro Dr
Martis Peak Rd
Fairway Dr
Lausanne Way
80 Inte
r
s
t
a
t
e
E
MartisDam
Rd
Highway 89 N
PalisadesDr
Prosser Reservoir
2022 Paving and Drainage Project, C2202 – Overview
0 1 20.5 Miles
NEVADA COUNTY
PLACER COUNTY
2022 Project Roads
Legend
EXHIBIT G
24
Item 4.1
Brockway Rd
Lausanne Way
StarPine
Rd
Soar
i
n
g
W
a
y
As
p
e
n
w
ood
Rd
Donn
er
Tra ilRd
Pross
er Dam Rd
Fairway D r
Spring Ln
Truckee Way
Jeffery Pine Rd
Ke lly Dr.
BridgeSt
Lock wo odDr
Keiser Ave
Saint B ernard D r
India
n Jack Rd
Co
m
s
t
o
c
k
D
r
Alley
Be acon Rd
QuailLn
Hope Ct
Northwoods B
l
v
d
E.Jibboo m St
No
r
d
i
cLn
BrookstoneDr
Ridge Rd
Ghirard
Ct
Firpo
Ln
Pond e rosa Dr
West
R
iver St
Dee rfield Dr
P a ssagePl E Ridg e Rd
Brook Ln
Old 40 Highway
80 Interstate W
Church S
t
Acce ss R d
Trails
EndRd
Martis Dr
R ocky Ln
Ber kshire Cir
Pathw
a
y
Ave
N elsonSt
Foxboro Dr
80 Interstate E
Silverfir Dr
Alder Dr
Dolo
m
i te Way
Coll ege Trl
Glenshire Dr
Dove Ter
Columbi ne R d
Sad d leback Dr
Golden Pine R d
Edwin
Wy
Indian Pine Rd
S now S hoeCir
Tahoe Dr
Coa
c
h
l
a
n
d
D
r
High St
Cavalier Ris e
Coburn Dr
Cheyney Dr
Highw
a
y
89S
Barnes Dr
East River St
Euer Valley R d
Red Fir Rd
Riverview Dr
Rainbow Dr
Old
Airpo
rtRd
Sam uel Dr
Be nnett Flat Rd
W oodlands
D
r
Donner Pass Rd
Reyno ld Way
Schussing Way
Private Access Rd
G r a nite Dr
Crestvi e w Dr
Estates Dr
Torrey Pine Rd
Ro yal Way
Bottcher Loop
Caleb D r.
Palisa des
Dr
Kitzbuhel Rd
Donnington Ln
Martis
Valley
Rd
Olympic Blvd
Pione er Trai
l
Wi nterc r e ekLp
Union Mills Rd
HanselAve
Bernese Ln
China C a mpRd
Joerger Dr
Alder Hill Rd
267
High
w
a
y
Mo
ugle Ln
Highland Ave
Ghirard Rd
Sitzmark Way
H enn ess Rd.
Overland Trl
Highway
8
9
N
Lookout Loop
Martis Dam RdDepot Parking Lot
Fire House
Parking Lot
Public Service Center
Parking Lot
Town Hall
Parking Lot
East River Street
Trailhead Parking Lot
Glenshire Drive
Trailhead Parking Lot
Trout Creek Trail
Frishman Hollow
Trails
Public Service
Center Trail
Hope Court Trail
Brockway Road Trail
Trucke
e
R
i
v
e
r
L
e
g
a
c
y
T
r
a
i
l
P
h
a
s
e
1
Truckee River Legacy Trail Phase 2
Truc
k
e
e
R
i
v
e
r
L
e
g
a
c
y
T
r
a
i
l
P
h
a
s
e
3
A
Tru
c
k
e
e
R
i
v
e
r
L
e
g
a
c
y
T
r
a
i
l
P
h
a
s
e
3
B
Ranch Way Spur
Sports Park Spur
2022 Seal Coat Project, C2005 and C2104
¯0 0.5 1 1.5 20.25
Miles
Legend
Seal Coat (Trail)
Seal Coat (Parking Lot)
Street Centerline
Town of Truckee Boundary
Hydrology
Glenshire Drive
Spur Trail
East River Street
Spur Trail
EXHIBIT H
25
Item 4.1
D o n n e r L a k e
T r u c k e e Ri v e r
!"#$80
!"#$80
Aâ
AÄ
AÄ
BridgeStDonner Pa ss Rd
HennessRd.
Martis Va ll ey Rd
Donne r P a rkCampsiteRd
Soarin
g
W
a
y
E.JibboomSt
Brockw
a
y
R
d
Ol d 4 0 Highway
Je ffe r y Pine Rd
ProsserDamRd
Fa i r wayDr
S pri ng L n
Roundhil l Dr
HillsideDr
S i l ve rfi r Dr
E Alder Creek Rd
DavosDr
Pa l i sa de S t
SnowpeakWay
SaintBernard Dr
Overland Trl
Be a c on Rd
Martis Dr
S ki S l o p e W a y
HopeC t
BrookstoneDrHanselAve
Ponderosa DrWest
R
i
v
e
r
S
t
SchussingWay
De e r fi e l d Dr
Iri s Rd
Si e rra Dr E
R ock y Ln
Zurich Pl
LausanneWay
Dove Te r
Laur e l woodDr
Sa ddleb a ckDr
EdwinWy
Tahoe Dr High St
Alder
Dr
Ba rnesDr
Ea st Ri ve r St
N orseAve
Eue r V a l l ey Rd
Be rksh i re C ir
Rivervi e w Dr
MougleLn
Hea th e r Rd
Gyrfalcon St
OldAirportRdSamuelDr
Donne r Ave
B e nne tt FlatRd
VikingWay
Re yno l d W ay
NorthwoodsBlvd
Gra n i te Dr
GlenshireDr
Jeff r e y Way
Fa l con P oint P l
Mora i ne Rd
Cri stallinaWay
Cre stv ie wD r
Stony
CreekCt
Esta te s Dr
To rre y Pi neRd
RhinelandAve
BottcherLoop
ChamonixRd
Caleb Dr.
Kitzbuhel R d
S nowShoeCir
M t RoseviewDr
Royal Way
WolfgangRd
He rri n gbone W a yTetonWay
RainbowDr
GreenwoodDr
Ald
e
r
C
r
e
e
k
R
d
China Cam pRd
Zerm a tt Dr
Jo e rger Dr
Al derHi ll Rd
PineForestRd
Hi gh l a nd Av e
Ri cha rds Bl vd
Pa t h way Ave
Tyrol Rd
StockholmWay
GhirardRd
S i tzmarkWay
Cope nh a ge n Dr
Looko u t L oop
Un i onMi llsRd
MartisDamRd
Ski ViewLp
BadenRd
ChaletRd
Pinnacle L p
Berne se Ln
Oslo Dr
Swiss Ln
Muhleba ch W a y
Legend
Street Centerlines
Hydrology
Town of Truckee Boundary
Class 1 Trail Maintenance Responsibility
Beckers Investments LLC - 0.05 Miles
CA State Parks - 0.14 Miles
Coburn Crossing Apartments LLC & Truckee
Land LLC - 0.21 Miles
Coyote Run Phase II - 0.08 Miles
Fast Lane - 0.06 Miles
Forest Service - 0.06 Miles
Gray's Crossing Master Assoc. - 5.32 Miles
Hotel (Best Western) - 0.06 Miles
Moutain Home Center - 0.04 Miles
Old Greenwood - 0.13 Miles
Pineforest Homeowner's Assoc. - 0.39 Miles
Pioneer Commerce Center - 0.52 Miles
Raccoon Enterprises LLC - 0.07 Miles
Schmeide LLC - 0.03 Miles
Sierra College - 0.09 Miles
Sierra Pacific Power Company - 0.03 Miles
Southwest Gas - 0.09 Miles
TTUSD - 0.17
The Boulders Subdivision - 0.12 Miles
The Hampton Inn - 0.03 Miles
The Rock - 0.10 Miles
Timbers at Palisades - 0.24 Miles
Truckee Sanitary District - 0.15 Miles
Vaughan - 0.06 Miles
Western Nevada Supply - 0.25 Miles
CFD - 2.3 Miles
Town of Truckee
Trail Maintenance Responsibility
µ0 1 2 3 40.5
Miles
*Note: Mileages are approximate
EXHIBIT I
26
Item 4.1