Loading...
Appraisal Report - Canal Properties 2019 A P P R A I S A L R E P O R T ENCUMBERED FEE INTEREST APN 777-490-024 WEST OF JEFFERSON STREET, SOUTH OF AVENUE 52 LA QUINTA, CALIFORNIA APPRAISED FOR Rutan & Tucker, LLP 611 Anton Boulevard, 14th Floor Costa Mesa, California 92626 DATE OF VALUATION March 29, 2019 DATE OF REPORT April 11, 2019 APPRAISED BY Anderson & Brabant, Inc. 353 West Ninth Avenue Escondido, California 92025 File No. 19-015A ANDERSON & BRABANT, INC. REAL ESTATE APPRAISERS AND CONSULTANTS 353 W. NINTH AVENUE ESCONDIDO, CALIFORNIA 92025-5032 TELEPHONE (760) 741-4146 FAX (760) 741-1049 April 11, 2019 William H. Ihrke, Esq. Rutan & Tucker, LLP 611 Anton Blvd., Suite 1400 Costa Mesa, California 92628-1950 Dear Mr. Ihrke: At your request and authorization, we have completed our appraisal of 6.0 acres of land, on the west side of Jefferson Street, south of Avenue 52, in the City of La Quinta, California. A portion of the Coachella Canal runs through the property in an east/west direction. The canal improvements are considered to be the property of the United States, but are being operated and managed by the Coachella Valley Water District. The right to construct the canal was granted by an easement right of way in favor of the United States that recorded in 1910. The subject of this appraisal is the underlying fee interest in the 6.0 acre parcel of land. The objective of this appraisal is to provide an opinion of the fair market value of property as of March 29, 2019. The following is recognized as an Appraisal Report under the Uniform Standards of Professional Appraisal Practice (USPAP). As such, our report is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of USPAP. It has also been prepared in conformance with the Code of Ethics and Standards of Professional Practice of the Appraisal Institute. Based upon our investigation and analysis of relevant market data, it is our opinion that the fair market value of the underlying fee interest in the subject property, as of March 29, 2019, is $12,600. The valuation opinion is subject to the General and Special Assumptions and Limiting Conditions, and the Certification contained herein. Thank you for this opportunity to be of service and if we can be of further assistance in this matter, please let us know. Respectfully submitted, ANDERSON & BRABANT, INC. James Brabant, MAI State Certification No. AG002100 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. TABLE OF CONTENTS EXECUTIVE SUMMARY ......................................................................................................... 1 ASSUMPTIONS AND LIMITING CONDITIONS ................................................................. 2 APPRAISER'S CERTIFICATE ................................................................................................. 4 INTRODUCTION Identification of the Property ................................................................................................... 5 Ownership ................................................................................................................................ 5 Purpose/Objective of the Appraisal Assignment ..................................................................... 5 Intended Use and User ............................................................................................................. 6 Property Rights Appraised ....................................................................................................... 6 Extraordinary Assumptions...................................................................................................... 6 Hypothetical Conditions .......................................................................................................... 6 Scope of Work ......................................................................................................................... 6 Report Option.............................................................................................................................7 Sales History of the Subject Property ........................................................................................7 Prior Appraisal Services ............................................................................................................7 Effective Date of Value Opinion ...............................................................................................7 Date of Report ............................................................................................................................7 Location Map .............................................................................................................................8 Location Description ..................................................................................................................9 DESCRIPTION OF THE APPRAISED PROPERTY Aerial Photograph ....................................................................................................................11 Subject Property Photographs ..................................................................................................12 Plat Map ...................................................................................................................................15 Land Description ......................................................................................................................16 Improvement Description ........................................................................................................17 Assessment Data ......................................................................................................................17 VALUATION Highest and Best Use ...............................................................................................................18 Methodology ............................................................................................................................18 Sales Comparison Approach ....................................................................................................19 Estimated Exposure Time ........................................................................................................23 ADDENDA Photographs of Comparable Market Data Market Data Map Qualifications of the Appraiser West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 1 EXECUTIVE SUMMARY Property Location: West side of Jefferson Street, south of Avenue 52, La Quinta, California Assessor’s Parcel Nos.: 777-490-024 Legal Description: The northerly 130 feet of the southeast quarter of Section 8, Township 6 South, Range 7 East, San Bernardino Base and Meridian. Interest Appraised: Fee Interest (encumbered) Owner of Record: See section titled “Ownership” on page 5. Property Characteristics: Land Area: 6.0 acres (261,360 sq.ft.) Zoning: FP (Floodplain District) General Plan: OS (Open Space District) Flood Zone: Not mapped. Earthquake Fault Zone: No Toxic Hazard: None noted Improvements: Open canal plus additional equipment, facilities and some chain-link fencing. Highest and Best Use: Continued use as a canal Date of Valuation: March 29, 2019 Date of Report: April 11, 2019 Estimated Exposure Time: Six months Value Conclusion: $12,600 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 2 ASSUMPTIONS AND LIMITING CONDITIONS This appraisal is subject to the following special assumptions and limiting conditions: 1. This is an Appraisal Report, which is intended to comply with the reporting standards set forth under the Uniform Standards of Professional Appraisal Practice for an Appraisal Report. The report presents summary discussions of the data, reasoning and analyses that were used in the appraisal process to develop the appraisers’ opinion of value. In some instances, supporting documentation concerning data, reasoning, and analyses has been retained in the appraisers’ file. The information contained in this report is specific to the needs of the client and for the intended use stated in this report. The appraisers are not responsible for the unauthorized use of this report. 2. Information pertaining to the subject property was obtained by aerial photographs, a physical inspection, Assessor’s records, a preliminary title report and other public information that we assume is correct. This appraisal is subject to the following general assumptions and limiting conditions: 1. It is assumed that information furnished to us by our client, including maps, leases, and legal descriptions is substantially correct. 2. No responsibility is assumed for matters legal in character, nor do we render an opinion as to title, which is assumed to be held in fee simple interest as of the date of valuation unless otherwise specified. 3. It is assumed that the property is readily marketable, free of all liens and encumbrances except any specifically discussed herein, and under responsible ownership and management. 4. Photographs, plat and maps furnished in this appraisal are to assist the reader in visualizing the property. No survey of the property has been provided, and no responsibility has been assumed in this matter. 5. A title report has been provided for this appraisal assignment. We have assumed that there are no undisclosed easements or restrictions affecting the property which would adversely impact its value. 6. Soils engineering studies have not been provided to Anderson & Brabant, Inc. It is therefore assumed that there are no hidden or unapparent conditions of the property such as hazardous or toxic wastes and/or other subsoil conditions which would render it more or less valuable. No responsibility is assumed for such conditions or for engineering which might be required to discover such factors. 7. The appraisers are not qualified to detect hazardous waste and/or toxic materials. Any comment by the appraisers that might suggest the possibility of the presence of such substances should not be taken as confirmation of the presence of hazardous waste and/or toxic materials. Such determination would require investigation by a qualified expert in the field of environmental assessment. The presence of substances such as asbestos, urea-formaldehyde foam insulation, or other potentially hazardous materials may affect the value of the properties. The appraisers’ value estimates are predicated on the assumption that there is no such material on or in the properties that would cause a loss in value unless otherwise stated in this report. No responsibility is assumed for West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 3 any environmental conditions, or for any expertise or engineering knowledge required to discover them. The appraisers’ descriptions and resulting comments are the result of the routine observations made during the appraisal process. 8. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed without the written consent of Anderson & Brabant, Inc., and in any event, only with proper written qualification and only in its entirety. 9. Disclosure of the contents of this appraisal report is governed by the by-laws and regulations of the Appraisal Institute. Neither all nor any part of the contents of this report (especially reference to the Appraisal Institute or the MAI designation) shall be disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication without prior written consent and approval of Anderson & Brabant, Inc. 10. The submission of this report constitutes completion of the services authorized. It is submitted on the condition that the client will provide the appraiser customary compensation relating to any subsequent required depositions, conferences, additional preparation or testimony. 11. The valuation estimate is of surface rights only and the mineral rights, if any, have been disregarded. 12. No warranty is made as to the seismic stability of the subject property. 13. It is assumed that all applicable zoning and land use regulations and restrictions have been complied with, unless a nonconformity has been stated, defined, and considered in this appraisal report. 14. It is assumed that all required licenses, certificates of occupancy, or other legislative or administrative authority from any local, state, or national governmental or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained in this report are based. 15. It is assumed that the utilization of the land or improvements is within the boundaries or property lines of the properties described and that there is no encroachment or trespass unless otherwise stated in this report. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 4 APPRAISER’S CERTIFICATE I do hereby certify that, to the best of my knowledge and belief … 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. I have performed no services, as appraisers or in any other capacity, regarding the property that is the subject of this report within the three (3) year period immediately preceding acceptance of this assignment. 5. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 6. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 7. My compensation for completing this assignment is not contingent upon the developing or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 8. My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 9. James Brabant made an inspection of the property that is the subject of this report on March 1, 2019, accompanied by a representative of the City of La Quinta. A second inspection was conducted on March 29, 2019. 10. Patricia L. Brabant Haskins provided significant real property appraisal assistance to the person signing this certification. Market data research and verification and report preparation. 11. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. 12. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 13. As of the date of this report, I have completed the continuing education program of the Appraisal Institute. _________________________________ April 11, 2019 James Brabant, MAI Date State Certification No. AG002100 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 5 INTRODUCTION IDENTIFICATION OF THE PROPERTY The subject property is approximately 6.0 gross acres of land located along the west side of Jefferson Street, south of Avenue 52 in the city of La Quinta, California. It may be identified as Assessor’s Parcel Number 777-490-024. The Coachella Canal runs through the length of the parcel. Legal Description A brief legal description of the subject property, from the Preliminary Report by Stewart Title of California follows. The northerly 130 feet of the southeast quarter of the northeast quarter of Section 8, Township 6 South, Range 7 East, San Bernardino Base and Meridian. OWNERSHIP The Preliminary Report prepared by Stewart Title of California, dated November 20, 2018, identifies two parcels, both of which are portions of Assessor’s Parcel No. 777-490-024. Title to Parcel 1 is shown to be vested in Charles R. Rubey (1/2 interest) and A. Reed Rubey and Mary H. Rubey, husband and wife (1/2 interest). Title to Parcel 2 is shown to be vested in Ross H. Lee and Hazel H. Lee, husband and wife (1/2 interest); and Ross A. Lee and Loretta M. Lee, husband and wife (1/2 interest). PURPOSE/OBJECTIVE OF THE APPRAISAL The purpose/objective of this appraisal is to provide an opinion of the fair market value of the property. As used in this report, Fair Market Value is defined as follows: “(a) The fair market value of the property taken is the highest price on the date of valuation that would be agreed to by a seller, being willing to sell but under no particular or urgent necessity for so doing, nor obliged to sell, and a buyer, being ready, willing, and able to buy but under no particular necessity for so doing, each dealing with the other with full knowledge of all the uses and purposes for which the property is reasonably adaptable and available. (b) The fair market value of property taken for which there is no relevant, comparable market is its value on the date of valuation as determined by any method of valuation that is just and equitable.” 1 The value estimate reflects a reasonable exposure time for the subject property estimated at six months. 1 California Code of Civil Procedure, Title 7, Sec. 1263.320 and 1263.330 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 6 INTENDED USE AND USER It is our understanding that the intended use of this report is to assist the client, Rutan & Tucker, LLP, as the representative of the City of La Quinta, in anticipation of potential litigation with any other entity or person that may claim an interest in the property. PROPERTY RIGHTS APPRAISED The property interest appraised is the underlying fee interest in APN 777-490-024. The term “fee simple estate” is defined as follows in the 6th edition of The Dictionary of Real Estate Appraisal, published by the Appraisal Institute: “Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power and escheat.” The underlying ownership of the subject property is a fee interest, but it is not the “fee simple estate,” as it is encumbered by a right of way for ditches or canals constructed by the authority of the United States that was conveyed in 1910. This portion of the Coachella Canal, which is a portion of the All American Canal, is maintained and operated by the Coachella Valley Water District through an agreement with the Federal Government. The owner of the underlying fee interest in the property does not receive any income from this encumbrance which results in a substantial reduction in the bundle of rights for that ownership. EXTRAORDINARY ASSUMPTIONS An extraordinary assumption is defined as an assignment-specific assumption as of the effective date of value regarding uncertain information used in an analysis which, if found to be false, could alter the appraisers’ opinions or conclusions. No extraordinary assumptions have been included in this analysis. However, the appraisal is subject to certain other special and general assumptions as outlined on pages 2 and 3 of this report. HYPOTHETICAL CONDITIONS A hypothetical condition is defined as a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis. No hypothetical conditions have been included in this report. SCOPE OF WORK In preparing this appraisal, we have completed the process itemized below. · Discussed the project with the client. · Set forth the purpose/objective of the appraisal assignment. · The initial inspection of the subject property was on March 1, 2019, and I was accompanied by a representative of the City of La Quinta. A subsequent inspection was on March 29, 2019, which is the date of value. · Reviewed various documents provided by representatives of the City of La Quinta. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 7 · Reviewed a Preliminary Title Report by Stewart Title of California, dated November 20, 2018. · Inspected the subject neighborhood. · Set forth all assumptions and limiting conditions affecting the appraisal. · Investigated and analyzed legal characteristics such as zoning and the general plan land use designation. · Estimated highest and best use of the subject property as vacant. · After review of all available data and appropriate analyses, the applicable valuation methodology was determined to be the Sales Comparison Approach. The Income and Cost Approaches to value are not considered applicable in the valuation of vacant land and were not utilized. · Researched, inspected and verified details of appropriate market data selected for analysis in the Sales Comparison Approach. · Compared the chosen market data to the subject property for identified elements of comparison making adjustments judged supportable in the open market. · Arrived at value conclusions considering the stated definition of fair market value. · Drafted the appraisal report in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP) and Appraisal Institute Standards. REPORT OPTION This is an Appraisal Report as defined by the Uniform Standards of Professional Appraisal Practice (USPAP). It presents summary discussions of the data, reasoning and analyses that were used in the appraisal process to develop the appraisers’ opinions of value. SALES HISTORY OF THE SUBJECT PROPERTY There are no known transactions involving the subject during the past five years. In addition, we have no knowledge that it is currently being offered for sale. PRIOR APPRAISAL SERVICES We have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. EFFECTIVE DATE OF VALUE OPINION The date of value is March 29, 2019. DATE OF REPORT The date of the appraisal report is April 11, 2019. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 8 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 9 LOCATION DESCRIPTION Region and City Description The subject is located within the City of La Quinta in the County of Riverside in the southern part of the State of California. Riverside County encompasses approximately 7,310 square miles. It lies to the east of Orange County, north of San Diego and Imperial Counties, and south of San Bernardino County. The Arizona border lies to the east of Riverside County. The county is comprised of two distinct geographic/economic regions. The western portion of the county is a semi-arid region with a diverse economic base while the eastern portion is primarily desert with an economic base centered on tourism and agriculture. As of January 2018 the population of Riverside County was 2,415,955 residents. Riverside County is served by many freeways including Interstates 10, 15 and 215; and State Highways 60 and 91. These provide good access to major population centers throughout the county, although traffic at peak hours is often congested. Interstate 10 is the major east-west freeway between Los Angeles, San Bernardino and Riverside to the west and the Arizona border and points beyond to the east. It traverses the Coachella Valley providing access to many cities. State Highway 111, which connects to Interstate 10, provides access to Palm Springs. The City of La Quinta is located within a regional sub-area identified as the "Coachella Valley." The Coachella Valley is comprised of desert cities and communities including Palm Springs, Palm Desert, Cathedral City, Rancho Mirage, Bermuda Dunes, Indio, Palm Desert, Indian Wells, La Quinta, Desert Hot Springs, Thousand Palms and Coachella. This area is best known as a winter resort area, catering to both Southern California and the entire country. The economic base in the Coachella Valley is oriented to tourism and construction. There are not a lot of large industrial employers and few provide a large number of jobs. The nature of the industries in this area requires smaller operations and there are fewer jobs per company than found in most areas of Southern California. La Quinta incorporated on May 1, 1982 and has a Council-Manager form of government. The population of La Quinta was estimated by the State of California Department of Finance, as of January 1, 2018, to be 41,204 persons. This is an increase of approximately 1.5 percent over the January 1, 2017 population of 40,605. La Quinta is located in the heart of the Coachella Valley, at the base of the Santa Rosa Mountains bordered by Indian Wells and Palm Desert to the west, Bermuda Dunes to the north, Indio to the northeast and Coachella to the east. The cities of Cathedral City and Palm Springs are further to the west. As with many cities in the Coachella Valley, La Quinta enjoys a reputation as a destination resort, attracting affluent visitors as well as seasonal visitors (“snow birds”) that travel to the region from areas all over the United States. La Quinta has over 20 golf courses and is the home of the world famous PGA West, which annually hosts several prestigious events. More specifically, the subject is located in the central portion of the City of La Quinta on the west side of Jefferson Street, south of Avenue 52. Uses adjacent to the north and south of the subject are part of the SilverRock Resort Specific Plan area. The Specific Plan allows for the development of public golf courses, hotel resort facilities, and supporting commercial uses. Site work has just begun on additions to SilverRock Resort that will include a spa and the upscale Montage Hotel. The land to the south of the subject is currently vacant, while a portion of the land to the north is vacant and a portion is part of the golf course. There are several golf course West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 10 resorts in the area with SilverRock Resort a short distance west and north of the subject, Hideaway Golf Club east across Jefferson Street and The Citrus Club at La Quinta Resort located a short distance north along the north side of Avenue 52. The Hideaway and Citrus Club also include residential units. Other well-known and nearby golf courses include PGA West, south of Avenue 54 and Tradition Golf Club at the south end of Washington Street, south of Avenue 52. There is a new gated residential community known as Codorniz, located northeast of the subject at the southeast corner of Jefferson Street and Avenue 52. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 11 Aerial View of the Subject Property The approximate boundaries of the subject property are outlined in red. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 12 Photographs of the Subject Property Looking westerly across Jefferson Street toward the subject property and canal. Another view looking westerly toward the subject property and canal from Jefferson Street. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 13 Photographs of the Subject Property Looking southerly along Jefferson Street toward the canal crossing. Looking southerly toward intersection of Avenue 52 and SilverRock Way. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 14 Photographs of the Subject Property Looking south along SilverRock Way toward the entrance road to SilverRock Resort. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 15 PLAT MAP West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 16 SUBJECT PROPERTY DESCRIPTION LAND DESCRIPTION Size and Shape The property appraised is a long and narrow property consisting of one Assessor’s Parcel with a gross area of 261,360 square feet or 6.0 acres. The parcel is approximately 130 feet wide and rectangular in shape. A plat map delineating the property boundaries may be found on the previous page. Topography The subject property is essentially level and near street grade. There is an open canal that runs in an east-west direction the entire length of the property that is part of the Coachella Canal. Flood Hazard The Federal Emergency Management Agency (FEMA) has not completed a study to determine flood hazard in the subject location; therefore, a flood map has not been published at this time. Soils A soil report specifically for the subject property has not been provided for this appraisal. It is assumed that soil conditions are adequate and that there is no adverse condition that would interfere with allowed uses of the site. Seismic Hazard The subject property is not in an “Earthquake Fault Zone” as designated by the California State Division of Mines and Geology. However, the property is located in an area prone to seismic events, a condition that it shares with other properties located in the general Southern California area. Environmental/Toxic Conditions A Phase I Environmental Study has not been provided for this appraisal. We have assumed for purposes of our analysis that there are no environmental or toxic conditions that impact the subject property. Utilities Public utilities are available in the immediate area. Street Improvements/Access The subject property has approximately 130 feet of frontage along Jefferson Street. Jefferson Street is a publicly maintained thoroughfare with three traffic lanes and a bike lane in each direction. Street improvements at the subject property include a landscaped median and concrete curbs, gutters and sidewalks. Easements and Encumbrances We have reviewed a Preliminary Report prepared by Stewart Title of California, dated November 20, 2018. The exceptions to coverage include an easement for the right of way for West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 17 ditches or canals that were constructed by the authority of the United States. The easement document was dated July 14, 1910. This easement has an impact on the value of the subject property that will be discussed in the valuation section of this report. Additional exceptions include water and mineral rights. Zoning/Community Plan The property appraised is a portion of the Coachella Canal and is zoned FP Floodplain District by the City of La Quinta. The purpose of this designation is to protect life and property from flood flows and to establish criteria for land use consistent with state law and the Federal Emergency Management Agency (FEMA). At the subject property, the Coachella Canal is an open channel carrying water from the Colorado River via the All American Canal to Lake Cahuilla. The General Plan designation of the property is OS Open Space District. The stated purpose of this designation is to provide for the protection and preservation of sensitive environmental areas such as areas with significant cultural resources, threatened or endangered plant and wildlife species habitat, scenic resources and significant topographical constraints. The property is also identified as part of the public facilities in the SilverRock Resort Specific Plan, and is designated as W (Water Course/Flood Control). It is clear from the zoning and General Plan designations, as well as the use of the property (transporting of water), that development of the property would not be allowed. IMPROVEMENT DESCRIPTION The Coachella Canal runs through the subject property in an east/west direction. At the subject property, the canal is an open channel. Other improvements include equipment/facilities relating to the channel and some chain-link fencing. The Coachella Canal was completed about 1949 and the improvements are considered to be the property of the United States, but are being maintained and managed by the Coachella Valley Water District. ASSESSMENT DATA The subject property is not currently assessed. The tax rate for any given area reflects a 1.0 percent base to which is added voter approved assessments and any service/municipal fees that may be applicable. Property taxes in the state of California are typically based upon transfer value at the time of sale. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 18 VALUATION HIGHEST AND BEST USE Highest and Best Use is an important concept in real estate valuation as it represents the premise upon which value is based. As used in this report, Highest and Best Use is defined as follows. “The reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity.”2 The principle of highest and best use incorporates the concepts of most probable use and most profitable use. It must be a use that is legally and physically possible as well as one that is financially feasible and maximally productive. Legally Permissible: The legal limitations on the use of the subject property are regulated by the Floodplain District (FP) zoning and Open Space (OS) General Plan use designations of the City of La Quinta. It is clear from these designations, as well as the easement for ditches or canals for the transporting of water, that development of the property for other uses would be very limited and would likely include only things like infrastructure for utilities and/or road crossings. In addition, there does not appear to be a reasonable probability to anticipate a change in zoning/general plan or the termination of the easement for the canal. Physically Possible: The subject site is level and near street grade. Public services and utilities are nearby and the site has good accessibility. However, the legal limitations discussed above would appear to preclude the consideration of any substantial improvements except for those related to the operation of the canal or additional utilities and/or road crossings. Financially Feasible and Maximally Productive: The issue of economic viability focuses primarily on supply and demand characteristics of the local marketplace and the relationship between cost and potential value. Generally speaking, any proposed use that supports a positive land value is considered financially feasible. The subject site is currently being used as a canal for the transporting of water and that use is expected to continue in the foreseeable future. In our opinion that reflects the most financially feasible and maximally productive use of the site. Conclusion: The existing canal use of the property is a legal use that is physically suitable for the land and appears to be financially feasible and maximally productive. Therefore, we have considered the canal use to reflect the highest and best use of the property. METHODOLOGY The appraisal process is an orderly procedure in which the data used to estimate value are acquired, presented, classified, and analyzed. The preceding sections of this report provide a description of the appraised property and an analysis of highest and best use. The following sections include descriptions and analyses of the data and reasoning used in the valuation process and our valuation conclusion. 2 The Appraisal of Real Estate, 14th ed. (Chicago: Appraisal Institute, 2013), p. 333 West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 19 The three generally accepted methods of estimating Fair Market Value are the Cost Approach, Sales Comparison Approach, and Income Approach. However, in this case, with the underlying fee interest in the subject property being land only, the only applicable approach is the Sales Comparison Approach. Neither the Cost Approach nor the Income Approach are relevant in the valuation of the subject land. SALES COMPARISON APPROACH The Sales Comparison Approach relies on the concept that a prudent buyer would pay no more for a property than it would cost to acquire a comparable substitute. Sales of similar properties are compared directly to the subject to arrive at an indicated value. The reliability of this valuation technique is dependent upon the availability of comparable sales data, the verification of the data, the overall degree of comparability of the data, and the absence of non- typical conditions affecting the sales prices. We investigated the marketplace for sales of land that could be related to the subject property on a direct comparison basis. Several data sources were investigated, including CoStar Comps and the local multiple listing service, contacts with the Coachella Valley Water District, local appraisers and brokers, as well as our own files. The search was for sales of limited-use parcels of land that had little or no development potential in the Coachella Valley area. The focus was on sales of flood plain parcels of vacant land. As a result of our investigation, we selected six sales for the purpose of supporting a value for the subject. The data range in size from 2.74 acres to 338.59 acres, and closed escrow between August 2015 and June 2018. The unit of comparison in the analysis is the price paid per gross acre of land. A summary of the comparable data can be found on the following page. Following the summary is a discussion of the comparable data, while aerial photographs of the data and a market data map are included in the Addenda. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 20 Discussion of the Market Data Comparable No. 1 is the October 2016 sale of a level, 3.88 acre site located about 22 miles to the northwest of the subject in Palm Springs on the east side of Gene Autry Trail, a paved public roadway. The buyer of the land is the Coachella Valley Conservation Commission that acquired the site for conservation purposes at a price of $15,500 or $3,995 per acre, all cash to the seller. The parcel is entirely within a 100 year floodplain. The underlying zoning is OS (Open Space), and the effective General Plan is Desert which allows a minimum parcel size of ten acres. Comparable No. 2 is large irregular piece of land consisting of level to undulating topography covering approximately 338.59 total acres. It is located approximately 23 miles to the northwest of the subject in Palm Springs along both sides of Gene Autry Trail. The site is zoned W (Water Course) and O5 (Open Land) which aligns with the General Plan designations of OS-C, OS-D and OS-W. The property is located within a 100-year floodplain and was Comp No 1 2 3 4 5 6 Location East side of Gene Autry Trail Palm Springs East & west of Gene Autry Trail Palm Springs S. of I-10, N. of portion of Tipton Road that is parallel to Highway 111, W. of Whitewater River Palm Springs Southeast corner of 15th Ave & West Dr Desert Hot Springs West side of Longvue Rd Sky Valley West of Jefferson Street, south of Fiesta Dr. La Quinta APN's 660-290-021 660-290-012; 660-300- 001, 005; 669-460- 007; 669-470-035; 669-490-002 522-080-043 656-060-001 & 002 647-100-011 600-010-019 Map Code 756 J-2 756 F2-3; G2-3; H2-3; & J3 725 B-4 696 H-7 728 G-6 & H-6 5410 A-2 Sale Date Oct-16 Jun-18 Mar-18 Oct-16 Aug-15 Dec-16 Doc No 479697 262923 85810 441324 381411 542764 Buyer Coachella Valley Conservation Commission Coachella Valley Conservation Commission Yoon Oh Hem Tan Lopez Coachella Valley Water District Seller Curci Trust Stevan Dweck Living Trust Farm Holdings LP Priel Trust Wakil Tax Collector of Riverside Land Area (Ac)3.88 338.59 17.60 28.91 20.00 2.74 Zone OS W & O5 O5 RR R-A-1¼RL General Plan/Land Use Desert (1 DU/10 Ac) OS-C; OS-D; OS-W Desert (1DU/AC)RR RR RL Topography Level Level to undulating Level to undulating Level Level Level Access Paved road frontage Paved road frontage Unpaved road Unpaved roads Unpaved road Unknown Utilities Electrical power Electricity and water Electrical power Electricity; water in area Electricity and water Public utilities available in immediate area Improvements None None None None None None Price $15,500 $1,015,000 $75,000 $200,000 $115,000 $11,291 Price/Acre $3,995 $2,998 $4,261 $6,918 $5,750 $4,121 Sale Terms Seller cashed out Seller cashed out Seller cashed out Seller cashed out Seller cashed out Cash Comments Within 100-year floodplain. Acquired for conservation purposes. Within 100-year floodplain. Acquired for conservation purposes. Raw desert land located in a floodplain just west of the Whitewater River. Within 100-year floodplain. Purchased for speculation. Within flood hazard zone, Riverside County Flood Control area. Also within West Deception Canyon Conservation Area. Purchased for speculation. Adjacent to the Whitewater River. Tax default sale purchased by the Coachellla Valley Water District to preserve as part of a flood control channel. Purchase Price was based on back taxes owed. Summary of Market Data West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 21 acquired for conservation purposes. The sale occurred in June 2018 at a price of $1,015,000 or $2,998 per acre, all cash to the seller. Comparable No. 3 relates to the purchase of a level to undulating, 17.60 acre, nearly rectangular shaped vacant parcel located south of Interstate-10, north of a portion of Tipton Road that runs parallel to Highway 111 and west of the Whitewater River in Palm Springs. The land is situated approximately 33 miles to the northwest of the subject. The site is zoned O5 (Open Land), and the General Plan designation is Desert which allows a minimum parcel size of ten acres. The site consists of raw desert land located in a floodplain just west of the Whitewater River. Comparable 3 took place in March 2018 at a purchase price of $75,000 or $4,261 per acre, all cash to the seller. Comparable No. 4 involves the October 2016 sale of a 28.91 acre parcel of vacant land that is located about 32 miles to the northwest of the subject in the City of Desert Hot Springs at the southeast corner of 15th Avenue and West Drive, both of which are unpaved roadways. The site is level and entirely within a 100-year flood hazard zone. The land is zoned and designated RR (Rural Residential), which allows a five acre minimum parcel size. The property transferred at a price of $200,000 or $6,918 per acre. Comparable No. 5 is the August 2015 purchase of a level, 20.00 acre vacant parcel located about 22 miles driving distance to the northwest of the subject in the unincorporated Riverside County community of Sky Valley on the west side of Longvue Road. The site is zoned R-A-1¼ by the County, and the General Plan designation is RR (Rural Residential) that permits one dwelling unit per minimum parcel size of five acres. The entire property is within a flood hazard zone, according the County of Riverside maps, and it is within a Riverside County Flood Control area. Additionally, the land is within the West Deception Conservation Area of the County. Comparable 5 was acquired for speculation at a price of $115,000 or $5,750 per acre, all cash to the seller. Comparable No. 6 is the December 2016 sale of a level, 2.74 acre site located about 6 miles north northwest of the subject in La Quinta. The site is located west of Jefferson Street and south of Fiesta Drive and has unknown access. It is located adjacent to the Whitewater River and was reportedly purchased by the Coachella Valley Water District to preserve as part of a flood control channel. The zoning and General Plan designations are both RL (Low Density Residential) which allows development of 2 to 4 residential dwelling units per acre. This was a tax default sale that was purchased at an auction for $11,291 or $4,121 per acre. The purchase price was based on back taxes owed. Analysis of the Market Data An adjustment grid has been prepared to reflect noted differences between the comparable sales and the subject property. Transactional adjustments are considered for Property Rights, Financing, Conditions of Sale and Market Conditions. Substantial downward adjustments to all of the sales were required for Property Rights to reflect the fact that the subject is encumbered with the right of way for the canal that greatly reduces the bundle of rights of the underlying fee ownership. A downward adjustment was made to Sale 6 for Conditions of Sale as that property was purchased at an auction for tax liens. No adjustments were required for Financing for any of the comparables as all were cash sales. A review of the data support the conclusion that limited-use parcels such as the subject in the local market area have not experienced a quantifiable price escalation since 2015, the date of the oldest comparable sale. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 22 That market appears to have remained fairly stable and no adjustments for Market Conditions have been made. The physical elements of comparison that were considered in the Sales Comparison Analysis include Location, Topography & Configuration, Parcel Size, Land Use Options and Utilities. No adjustments were made for Location or Topography/Configuration considering the limited use/floodplain use of the properties. Regarding parcel size, smaller sites usually tend to attract a greater per acre price than larger parcels that are otherwise similar. This is due, in part, to the greater number of potential buyers of those properties that have a lower overall cost. For example, Sales 1 and 2 are in close proximity, but Sale 2 is much larger in size and sold for about 25 percent lower per acre. However, not all of that difference is likely attributable to size alone, as Sale 1 had a general plan designation that could allow some development potential. We have made an upward adjustment to Sale 2 to reflect its much larger size. Downward adjustments were made to all of the comparables, except Sale No. 2, for Land Use Options to reflect that their general plan and/or zoning designations may allow for some speculative development potential. No adjustments were made for Utilities considering the limited use/floodplain use of the properties. Following is a summary of adjustments made to the comparables that reflect noted differences between those properties and the subject property. Prior to adjustments, the market data reflects unit prices ranging from $2,998 to $6,918 per acre. After adjusting the data for observed differences, the range of indicated values of the six sales is from $1,724 to $2,767 per acre, with an average of $2,153 per acre. Less weight is given to Sale 6 that was a tax default sale with the price determined by back taxes. If you eliminate that sale the average indicated value of Sales 1 through 5 is $2,101 per acre. Based on our analysis of the data and considering the overall legal and physical attributes of the appraised Comp No 1 2 3 4 5 6 Sale Price/Acre $3,995 $2,998 $4,261 $6,918 $5,750 $4,121 Property Rights -50.0% -50.0% -50.0% -50.0% -50.0% -50.0% Financing 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Conditions of Sale 0.0% 0.0% 0.0% 0.0% 0.0% 15.0% Market Conditions 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Net Adjustment -50.0% -50.0% -50.0% -50.0% -50.0% -35.0% Adjusted Value/Acre $1,997 $1,499 $2,131 $3,459 $2,875 $2,679 Location 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Topography & Configuration 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Parcel Size 0.0% 15.0% 0.0% 0.0% 0.0% 0.0% Land Use Options -10.0% 0.0% -10.0% -20.0% -20.0% -10.0% Utilities 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Net Adjustment -10.0% 15.0% -10.0% -20.0% -20.0% -10.0% Indicated Value/Acre $1,797 $1,724 $1,918 $2,767 $2,300 $2,411 Land Sale Data Adjustment Grid Market Data Adjustment Grid West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. 23 property, as well as the definition of value, it is our opinion that the unit value of the six acre parcel is equal to $2,100 per acre . When applied to the size of the subject parcel of 6.0 acres, the result is our opinion of the fair market value, as of March 29, 2019. $2,100 per acre x 6.0 acres = $12,600 ESTIMATED EXPOSURE TIME The value estimate reflects a reasonable exposure time estimated at six months for the subject property. According to the Uniform Standards of Professional Appraisal Practice, Exposure Time is defined as the estimated length of time the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal; a retrospective estimate based upon an analysis of past events assuming a competitive and open market. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. Addenda West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. Aerial Photographs of Comparable Market Data Comparable No. 1 – East side of Gene Autry Trail, Palm Springs. Comparable No. 2 – East and west of Gene Autry Trail, Palm Springs. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. Aerial Photographs of Comparable Market Data Comparable No. 3 – South of I-10, north of portion of Tipton Road that is parallel to Highway 111, west of Whitewater River, Palm Springs. Comparable No. 4 – Southeast corner of 15th Avenue and West Drive, Desert Hot Springs. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. Aerial Photographs of Comparable Market Data Comparable No. 5 – West side of Longvue Road, Sky Valley. Comparable No. 6 – West of Jefferson Street, south of Fiesta Drive, La Quinta. West Side of Jefferson Street, South of Avenue 52, La Quinta, California Anderson & Brabant, Inc. Anderson & Brabant, Inc. QUALIFICATIONS OF THE APPRAISER James Brabant, MAI Anderson & Brabant, Inc. 353 W. Ninth Avenue Escondido, CA 92025 (760) 741-4146 Ext. 312 Email: jlbrabant@aol.com I. Resident of San Diego County since 1977 II. Educational Background: A. University of Southern California, B.S. degree in Real Estate — 1960 B. School of Theology at Claremont, Master of Theology — 1966 C. Professional Education Completed: 1. Appraisal Institute a. "Basic Appraisal Principles, Methods and Techniques" — Course I-A b. "Capitalization Theory and Techniques" — Course I-B c. "Urban Properties" — Course II d. "Investment Analysis" — Course IV e. "Standards of Professional Practice" f. "Litigation Valuation" g. Special Applications of Appraisal Analysis Course 301 2. Lincoln Graduate Center a. Manufactured Housing Appraisal Course 669 3. Continuing Education (Partial List): USPAP Course and Updates (every two years) Four Hour Federal and State Laws, 1/16 Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets 4/12 Eminent Domain Case Update, 10/95, 3/97, 10/07, 4/10 Business Practice and Ethics, 6/07, 7/12 San Diego Apartment & Housing Seminar, 10/98, 5/07, 9/11 Appraiser as Expert Witness, 12/06 Deal and Development Analysis – Downtown S.D., 9/05 Litigation Seminar, 11/04, 11/07, 11/10 Appraising Manufactured Housing, 1/04 Economic and Real Estate Forum, 09/02 Gramm-Leach-Bliley Act, 10/01 Condemnation on Trial (Participant), 5/00 Digging Into Ground Leases, 2/15 Unique Appraisal Assignments (Participant), 2/14 Appraisal of Partial Interests; 6/98 Vineyard Valuation, 11/12 Downtown San Diego Development, 9/15 Anderson & Brabant, Inc. Qualifications of the Appraiser — James Brabant, MAI Page Two III. Professional Affiliations: A. Member, Appraisal Institute, MAI (1985 President, San Diego Chapter) B. Realtor Member, North County Association of Realtors C. Member, International Right of Way Association D. Real Estate Brokers License, State of California E. Teaching Credential, State of California, Community College Level F. Certified General Real Estate Appraiser (AG002100) Office of Real Estate Appraisers, State of California IV. Appraisal Experience: Co-Owner — Anderson & Brabant, Inc., Since 1979 Co-Owner — Robert M. Dodd & Associates, Inc., 1977 - 1979 Appraisal Manager — California First Bank, Huntington Beach, California, 1974 - 1977 Staff Appraiser — California First Bank, San Diego, California, 1972 - 1974 Staff Appraiser — O. W. Cotton Co., San Diego, California, 1970 - 1972 Staff Appraiser — Davis Brabant, MAI, Huntington Park, California, 1960 - 1962 V. Teaching Experience: Southwestern College, Chula Vista, California, "Real Estate Appraisal" VI. Expert Witness: Superior Court, San Diego, Los Angeles, Riverside, and San Bernardino Counties Rent Control Hearings: Cities of Oceanside, Escondido, Ventura, Concord, Yucaipa, Carpenteria, Palmdale, San Marcos, Carson, Watsonville Various Arbitration Hearings Assessment Appeals Boards of Riverside County, San Diego County and Orange County Federal Bankruptcy Courts in San Diego County & Santa Barbara County United States District Court – Northern District of California VII. Types of Appraisals: Residential Property: Single-family residence, condominiums, apartments, subdivisions, existing and proposed Commercial Property: Office buildings, shopping centers, office condominiums, etc., existing and proposed Industrial Property: Single/multi-tenant, business parks, etc., existing and proposed Vacant Land: Industrial, commercial, residential, and rural Agricultural: Ranches, avocado and citrus groves, etc. Special Purpose Appraisals: Leasehold estates, possessory interest, historical appraisals, etc. Mobile Home Parks: For a variety of purposes including rent hearings, park closure, park conversions, failure to maintain litigation, eminent domain, etc. Anderson & Brabant, Inc. Qualifications of the Appraiser — James Brabant, MAI Page Three VIII. Partial List of Appraisal Clients: Banks Bank of America Bank of New York City National Bank Downey Savings Fidelity Federal Bank First Interstate Bank First Pacific National Bank Flagship Federal Savings Great Western Bank Industrial Bank of Japan Palomar Savings & Loan Redlands Federal Bank Union Bank of California Wells Fargo Bank Government Agencies and Municipalities California Department of Transportation/Caltrans Carlsbad Municipal Water District City of Carlsbad City of Chula Vista City of Colton City of Concord City of Escondido City of Laguna Beach City of La Mesa City of Salinas City of San Bernardino City of San Diego City of San Marcos City of Vista City of Yucaipa County of San Diego Fallbrook Public Utility District Metropolitan Water District Oceanside Unified School District Pacific Telephone Poway Municipal Water District Ramona Unified School District SANDAG (San Diego Assoc. of Govts.) San Diego County Water Authority San Diego Unified Port District San Marcos Unified School District U.S. Depart. of the Interior Bureau of Indian Affairs U.S. Department of Justice Law Firms Aleshire & Wynder, LLP Asaro, Keagy, Freeland. & McKinley Best, Best & Krieger Daley & Heft Endeman, Lincoln, Turek & Heater Foley & Lardner, LLP Fulbright & Jaworski Gray, Cary, Ware & Freidenrich Higgs, Fletcher & Mack Latham & Watkins Lounsbery, Ferguson, Altona & Peak Luce, Forward, Hamilton & Scripps McDonald & Allen McInnis, Fitzgerald, Rees, Sharkey & McIntyre O'Melveny & Meyers Procopio, Cory, Hargreaves & Savitch Rutan & Tucker Singer, Richard Sullivan Wertz McDade & Wallace Tatro & Zamoyski Thorsnes Bartolotta & McGuire Woodruff, Spradlin & Smart Worden Williams, APC Title Companies Chicago Title Fidelity National Title Insurance First American Title St. Paul Title Title Insurance & Trust Others Avco Community Developers Coldwell Banker Dixieline Lumber Golden Eagle Insurance National Steel & Shipbuilding Co. Northern San Diego County Hospital District Prudential Insurance Corp. Rosenow, Spevacek, Group San Diego Gas & Electric Co. San Luis Rey Downs (Vessels) Steefel, Levitt & Weiss Tellwright-Campbell, Inc. Transamerica Relocation Service Vedder Park Management