FEE STUDY FOR THE MERCED SUBBASIN GROUNDWATER SUSTAINABILITY AGENCY

INTENDED TO COMPLY WITH PROPOSITION 218 PROCEDURES FOR ESTABLISHING GROUNDWATER SUSTAINABILITY PLAN CHARGES

MAY 2019

Prepared for:

Prepared by:

Provost & Pritchard Consulting Group Clovis, California MERCED SUBBASIN GSA FEE STUDY

TABLE OF CONTENTS INTRODUCTION AND EXECUTIVE SUMMARY ...... 1 1. PURPOSE OF THE REPORT ...... 1 1.1. General ...... 1 1.2. Sustainable Groundwater Management Act ...... 1 1.3. Agency’s Authority to Charge Fees ...... 2 1.4. State Intervention Alternative ...... 2 1.5. Proposition 218 Requirements ...... 3 1.6. Limitations of the Fee Study and Revenue Objectives ...... 3 2. MSGSA BACKGROUND INFORMATION ...... 3 2.1. Location ...... 3 2.2. History ...... 7 3. AGENCY FINANCIAL INFORMATION ...... 7 3.1. Programs/Projects ...... 7 3.1.1. Prior Expenditures and Current Budget ...... 8 3.1.2. Annual Administration ...... 10 4. BENEFITS DETERMINATION ...... 12 4.1. General ...... 12 4.1.1. MSGSA Formation and Annual Operations ...... 14 4.1.2. Groundwater Sustainability Plan Development ...... 14 4.1.3. GSP Implementation ...... 15 4.1.4. No Agency/GSA Alternative ...... 15 5. PROPOSED FEES ...... 15 5.1. General ...... 16 5.2. Proposed Budget Funding and Fee Design ...... 16 5.2.1. Fee Roll ...... 17 5.3. Conclusion ...... 17 6. IMPLEMENTATION PROCEDURES ...... 17 7. REFERENCES...... 18

LIST OF FIGURES Figure 1. Member Agency Location Map ...... 5 Figure 2. GSA Map...... 6 Figure 3. MSGSA Lands Subject to Fees ...... 14

LIST OF TABLES Table 3-1. Prior Expenditures and Current Budget ...... 9 Table 3-2. Projected Three-Year Annual Budget ...... 11 Table 4-1. Acreage Subject to MSGSA Fee ...... 12 Table 5-1. Proposed Three-Year Budget Summary ...... 16 Table 5-2. Proposed Three-Year Fee Schedule ...... 16

Provost & Pritchard Consulting Group

Page i

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

APPENDICES Appendix A – State Intervention Fee Structure Appendix B – MSGSA 2019 Fee Roll

ACRONYMS AF...... acre-feet CASGEM ...... California State Groundwater Elevation Monitoring DACs ...... Disadvantaged Communities DWR ...... California Department of Water Resources GSA ...... Groundwater Sustainability Agency GSP ...... Groundwater Sustainability Plan JPA ...... Joint Powers Authority MIUGSA ...... Merced Irrigation-Urban Groundwater Sustainability Agency MSGSA ...... Merced Subbasin Groundwater Sustainability Agency SGMA ...... Sustainable Groundwater Management Act SWRCB ...... State Water Resources Control Board TIWDGSA ...... Turner Island Water District Groundwater Sustainability Agency

Provost & Pritchard Consulting Group

Page ii

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

INTRODUCTION AND EXECUTIVE SUMMARY

The Merced Subbasin Groundwater Sustainability Agency (MSGSA or Agency) is the Groundwater Sustainability Agency (GSA) responsible for implementation of the Sustainable Groundwater Management Act (SGMA) in the Merced and Mariposa County portion of the San Joaquin Valley-Merced Subbasin (5.022-14) outside of the boundaries of the Merced Irrigation-Urban Groundwater Sustainability Agency (MIUGSA) and the Turner Island Water District Groundwater Sustainability Agency (TIWDGSA). Member agencies of MSGSA include the County of Merced, County of Mariposa, Le Grand- Athlone Water District, Merquin County Water District, Plainsburg Irrigation District and Stevinson Water District. Participating contracting entities include Lone Tree Mutual Water Company and Sandy Mush Mutual Water Company. For the purposes of this Fee Study “member agencies” includes both member agencies and contracting entities. As a GSA, the Agency may develop, adopt, and implement a Groundwater Sustainability Plan (GSP) for sustainable management of groundwater underlying MSGSA.

MSGSA member agencies agreed to fund MSGSA for the first three years of operation, after which a proposed landowner fee is to be initiated to cover everyday operations of MSGSA. These operations include administration, legal services, insurance, office and outreach materials, accounting, monitoring and reporting to the California Department of Water Resources (DWR), and potentially some special studies. GSAs in the Merced Subbasin together have received Proposition 1 grant funding to cover a majority of the work to develop the GSP. However, costs for GSP preparation and initial implementation that can’t be covered by grants will also need to be covered by the fee. If any unforeseen management actions resulting from GSP implementation cause a funding shortfall, such actions will need to be funded by separate fees or assessments.

MSGSA, in coordination with MIUGSA and TIWDGSA, is developing a GSP that provides a path for achieving groundwater sustainability in the entire Merced Subbasin by January 2040. Because the Merced Subbasin is considered by DWR to be a high priority and critically overdrafted basin, SGMA requires that a GSP be submitted to DWR by January 31, 2020.

MSGSA has developed a budget of up to $750,000 in annual expenses spanning fiscal years 2019/20 to 2021/22, and the Agency Board of Directors is seeking fees to generate sufficient revenue to fund MSGSA operations. GSP development is scheduled to occur by January 2020, with GSA operation expenses on-going during that period and beyond.

The Agency Board of Directors have determined to follow a Proposition 218 process before implementation of the proposed fees. The Agency Board of Directors has determined that the proposed fees will be charged on a proportional scale, whereby all parcels in the MSGSA pay a minimum amount, and those parcels dedicated to Irrigated Agriculture in the MSGSA pay a premium to account for their direct impacts to the aquifer.

Provost & Pritchard Consulting Group

Page ES-1

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

The phrase “Irrigated Agriculture” is defined as those parcels identified as being used for farming, trees and vines, poultry, dairy, and refuges according to land use code or land use types attributed to the parcel by the Merced County Assessor’s office. These land uses are identified by the Merced County Assessor’s Office and the MSGSA has determined that the average evapotranspiration for these land use types does indicated a higher water use than other land use types identified by the Merced County Assessor’s office, thus those parcels are subject to the premium.

SGMA provides authority for MSGSA to charge fees to support its operations. Failure to adequately manage the groundwater basin may subject the GSA to intervention by the State Water Resources Control Board (SWRCB). If the SWRCB intervenes, it may impose annual fees within MSGSA ranging from $100 per de minimis well to $300 per well, plus up to $55 per acre-foot pumped per well. By collecting the proposed fees, MSGSA will provide landowners with a more affordable and locally controlled option for managing the basin.

The proposed fee roll provided in Appendix B identifies the acreage for each parcel that would be subject to the proposed fee according to the 2019 tax rolls of Merced County. The member agencies of MSGSA will have the option to pay on behalf of their landowners, or have MSGSA collect the fees from landowners within each member agency. Should the member agency elect to pay on half of their landowners, MSGSA will bill the member agency based on the LAFCo boundaries for each of these entities based on the same fee imposed upon landowners within the member agency boundaries. The Le Grand-Athlone Water District is the only member agency that has elected to opt-out of this Proposition 218 proceeding and pay the fee on behalf of their landowers. The MSGSA will not impose the fee directly on acres in the Le-Grand Athlone Water District, rather, if this fee proposal is approved, the MSGSA will bill the Le Grand-Athlone Water District for the total amount imposed on the landowners within the boundary of Le Grand-Athlone Water District pursuant to the same per acre methodology as set forth in this Study. The Lone Tree Mutual Water Company and Sandy Mush Mutual Water Company have elected to participate in the Proposition 218 proceedings, however they will notify the MSGSA annually of their decision to either pay the MSGSA directly that year, pursuant to the same per acre methodology as set forth in this study, or have the MSGSA collect the fees from landowners within their boundaries, if the proposed fee is approved.

Federal Government owned parcels (exempted under SGMA), UC Merced Campus parcels (included in MIUGSA), and parcels less than 2 acres in size (de-minimus under SGMA) are not included in the Fee Roll, and therefore not included in acreage and fee calculations.

Table ES-1 provides an example schedule of the proposed fees to be collected to proportionally recover operating expenses calculated using MSGSA’s maximum budget on a $/acre basis during the next three years. The actual fees will be set annually by the Board, based on the actual budget needs, but will not exceed the proposed maximum rate. Operations expenses have not been projected beyond Fiscal Year 2021/22, but they are anticipated to be less than the maximum shown below.

Provost & Pritchard Consulting Group

Page ES-2

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Table ES-1. Proposed Three-Year Fee Schedule

Proposed Proposed Proposed 2019/20 2020/21 2021/22 OPERATING EXPENSES $410,000 $390,000 $620,000 GROUNDWATER SUSTAINABILITY PLAN 50,000 130,000 130,000 TOTAL PROPOSED BUDGET $460,000 $520,000 $750,000

PROPOSED MINIMUM FEE ($/Ac) $0.31 $0.35 $0.50 PROPOSED IRRIGATED AG PREMIUM ($/Ac) (1:7 ratio) $2.17 $2.45 $3.50 TOTAL PROPOSED IRRIGATED AG FEE ($/Ac) $2.48 $2.80 $4.00

This fee will not be used to fund projects needed to reach sustainability. Although some funds are included for studies, investigations and GSP implementation, complete funding for GSP proposed projects, monitoring and reporting, and requirements to attain sustainability and maintain the threshold levels established in the GSP will likely require supplemental funding and local fees or assessments greater than the maximum fees recommended in this report, and approval by the landowners in a future Proposition 218 election will be required for those fees or assessments.

MSGSA is seeking approval to implement an annual per acre charge in the maximum amount shown in Table ES-1, specifically, a minimum charge of $0.50/acre for all parcels, and an additional charge of $3.50/acre for parcels in the Irrigated Agriculture group. Note that the fees applied by MSGSA may vary from year to year but will not exceed the maximum amount unless an increase is approved through a subsequent Proposition 218 proceeding. The necessary funding for MSGSA will be reviewed annually by the Board and, depending on the funds projected to be needed for the year, may be approved up to the maximum rate. The proposed maximum annual rate allows MSGSA to apply the proposed fees to pay anticipated increases in operating expenses and fund special activities without having to incur the expense of repeating the Proposition 218 process.

The MSGSA Board of Directors has chosen to adopt the proposed fees in accordance with provisions of Proposition 218, as reflected in Article XIII D of the California Constitution and Sections 53750 through 53756 of the State’s Government Code. While SGMA allows a per acre fee to be imposed to prepare a GSP, MSGSA has made the decision to follow the procedural requirements of Proposition 218 to fully inform MSGSA’s landowners while simultaneously giving them a direct say in the matter.

The MSGSA Board of Directors will hold a public hearing at which all landowners affected by the proposed fees may participate and are entitled to protest the proposed maximum fee rate. At the public hearing, MSGSA will consider and address comments and questions from landowners within MSGSA. Landowner protests received prior to the close of the public hearing will be counted, and the results will be certified. If written protests against the proposed fees are not presented by a majority of property owners of the

Provost & Pritchard Consulting Group

Page ES-3

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

identified parcels upon which the fees are proposed to be imposed, MSGSA intends to adopt and impose the charges at the close of the public hearing.

Provost & Pritchard Consulting Group

Page ES-4

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

1. PURPOSE OF THE REPORT 1.1. General This Fee Study is prepared to describe the proportional cost distribution of the fees to be imposed by MSGSA on each parcel within the MSGSA boundaries. The proposal is for the Agency to collect revenue in the form of fees that will be used to cover everyday operations of MSGSA and preparation of the GSP. These operations include administration, legal services, insurance, office and outreach materials, accounting, monitoring and reporting to DWR, and special studies.

1.2. Sustainable Groundwater Management Act On September 16, 2014, the Governor of California signed into law a three-bill legislative package (Senate Bill 1168, Assembly Bill 1739 and Assembly Bill 1319) that provided a framework for statewide sustainable groundwater management. SGMA defines sustainable groundwater management as the management and use of groundwater in a manner that can be maintained during the planning and implementation horizon without causing undesirable results. Undesirable results are defined in SGMA as any of six primary effects caused by groundwater conditions occurring throughout the basin:

These undesirable results are the focus of SGMA and must be addressed in GSPs prepared by GSAs. GSPs must focus on assessing, monitoring, and mitigating undesirable results caused by groundwater use. Some of these undesirable results, such as sea water intrusion, are not applicable to MSGSA area, while others, such as lowering of groundwater levels and reduction in groundwater storage are significant issues in some areas and will need to be addressed and corrected. Each undesirable result is being investigated and prioritized as part of the ongoing GSP development. The GSP will include measurable objectives and implementation actions to achieve and maintain groundwater basin sustainability. SGMA requires the development and implementation of GSPs that document the proposed plan and programs for achieving groundwater basin sustainability within a prescribed 20-year window. During the GSP implementation phase, MSGSA will be required to adopt programs to facilitate measures outlined in the GSP,

Provost & Pritchard Consulting Group

Page 1

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY update the GSP every five years, and provide DWR with annual updates on the progress of achieving sustainability.

1.3. Agency’s Authority to Charge Fees MSGSA is an six-member, multi-agency Joint Powers Authority (JPA) that was formed to be the GSA responsible for implementation of SGMA in the remaining portion of the San Joaquin Valley-Merced Subbasin (5.022-14) not covered by MIUGSA or TIWDGSA. MSGSA member agencies include the County of Merced, County of Mariposa, Le Grand- Athlone Water District, Merquin County Water District, Plainsburg Irrigation District and Stevinson Water District. Participating contracting entities include Lone Tree Mutual Water Company and Sandy Mush Mutual Water Company.

MSGSA member agencies have funded MSGSA since its inception, and now a landowner fee is proposed to cover everyday operations of MSGSA. MSGSA has been deemed the exclusive local agency with powers to comply with SGMA in its area. Pursuant to Chapter 8 (commencing with Section 10730) of Part 2.74 of Division 6 of the Water Code, a GSA may impose fees, including, but not limited to, permit fees and fees on groundwater extraction or other regulated activity, to fund the costs of a groundwater sustainability program, including, but not limited to, preparation, adoption, and amendment of a GSP, and investigations, inspections, compliance assistance, enforcement, and program administration, including a prudent reserve.

1.4. State Intervention Alternative If local GSAs are unable or unwilling to sustainably manage their groundwater basin, the SWRCB may step in to protect the groundwater resources using a process called state intervention. The SWRCB is responsible for setting and collecting fees to recover the costs associated with state intervention and has established a fee structure as shown in Appendix A. The SWRCB fee schedule, if applied to MSGSA area, would cost overlying users of groundwater significantly more than current estimates under the local control option.

As explained in Appendix A, the SWRCB can and will intervene and implement the requirements of the SGMA legislation in the Merced Subbasin if locals are unable or unwilling to comply with the law. In such a case, the Subbasin would be considered a “Probationary Basin” by the SWRCB and directly charge the intervention fees to each groundwater extractor (landowner). The SWRCB fees would be as follows: • Base Filing Fee: $300 per well, plus $40 per acre-foot (AF) per year (Probationary Basin) or $55 per AF per year (Interim Plan), plus costs for needed studies.

For illustration of these costs, suppose the SWRCB determines the basin to be a Probationary Basin and a landowner has 40 acres with one well and the demand is 3.0 AF per acre. The associated annual SWRCB fees would be $300 (filing fee) plus $4,800 (3.0 AF/acre x 40 acres x $40/AF) for a total of $5,100 per year. If the SWRCB determined the basin needed an Interim Plan, the annual cost would go to $6,900. Over the next three years, the 40-acre landowner would pay $15,300 to $20,700 based on SWRCB

Provost & Pritchard Consulting Group

Page 2

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY designation, without achieving the benefit of any project development to help comply with SGMA.

By comparison, under the rates and schedule proposed for MSGSA, this same landowner would pay a maximum of $160 per year (40 acres x $4.00/acre) and $480 over a three- year period. From a cost standpoint, as well as a regulation standpoint, the desire is to prevent state intervention. As such, the purpose of MSGSA is to fully comply with SGMA on behalf of its landowners to avoid state intervention.

1.5. Proposition 218 Requirements In November 1996, the California voters approved Proposition 218, the Right to Vote on Taxes Act, which added Article XIII D to the California Constitution. Proposition 218 imposes certain requirements relative to the imposition of certain assessments, fees and charges by local agencies. MSGSA has made the decision to voluntarily comply with the provisions of Proposition 218 to fully inform MSGSA’s landowners while simultaneously giving them a direct say in the matter.

In general, to comply with the substantive requirements of Proposition 218, before a local agency can levy new fees or charges, they must confirm the following: 1. Revenues derived from the fee or charge must not exceed the funds required to provide the property-related service; 2. Revenue from the fee or charge must not be used for any purpose other than that for which the fee or charge is imposed; 3. No fee or charge may be imposed for general governmental services, such as police, fire, ambulance, or libraries, where the service is available to the public in substantially the same manner as it is to property owners; 4. The amount of a fee or charge imposed upon any parcel or person as an incident of property ownership must not exceed the proportional cost of the service attributable to the parcel; and, 5. The fee or charge may not be imposed for service, unless the service is actually used by or immediately available to, the owner of the property in question.

1.6. Limitations of the Fee Study and Revenue Objectives This report is limited to the proposed fees to fund MSGSA’s annual operations and to comply with the requirements of the SGMA legislation forecast over the next three years. 2. MSGSA BACKGROUND INFORMATION 2.1. Location MSGSA is located in the San Joaquin Valley and encompasses a total area of approximately 337,574 acres within its boundaries. The location of MSGSA is shown in Figure 1. MSGSA is located within the Merced Subbasin of the San Joaquin Valley Groundwater Basin as defined in DWR Bulletin No. 118.

Provost & Pritchard Consulting Group

Page 3

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Agriculture is the major producing industry in the territory of MSGSA. Top commodities reported by the Agricultural Commissioner include milk, almonds, chickens, cattle, sweet potatoes, tomatoes, and hay/silage. The communities of Le Grand, Planada and El Nido have been identified by DWR as disadvantaged communities (DACs). The boundaries of MSGSA includes areas within the County of Merced, County of Mariposa, Le Grand- Athlone Water District, Merquin County Water District, Plainsburg Irrigation District and Stevinson Water District.

In addition to MSGSA, there are two other GSAs that collectively will manage groundwater within the Merced Subbasin as shown in Figure 2. At this time, each GSA has indicated they will cooperatively prepare a single GSP for the Merced Subbasin and work together to achieve SGMA compliance in the Merced Subbasin, which has been designated by DWR as a “high-priority” and critically overdrafted groundwater basin. SGMA requires high-priority and critically overdrafted subbasins such as the Merced Subbasin to submit a GSP by January 31, 2020. As required by SGMA, MSGSA will be responsible for coordinating with the other GSAs in the Merced Subbasin to achieve sustainability at the subbasin level. Collectively, the GSAs, through implementation of the GSP, must achieve the sustainability goal for the entire Merced Subbasin within 20 years of implementation (by 2040) without adversely affecting the ability of adjacent basins to implement their respective GSP or achieve their respective sustainability goals.

Provost & Pritchard Consulting Group

Page 4

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Figure 1. Member Agency Location Map

Provost & Pritchard Consulting Group

Page 5

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Figure 2. GSA Map

Provost & Pritchard Consulting Group

Page 6

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

2.2. History As MSGSA has been recently formed, there is little MSGSA history. A primary purpose for forming the Agency was to fulfill the role of a GSA for compliance with SGMA on behalf of the landowners in the area to allow direct local representation for implementation of the 2014 SGMA legislation. As a public entity, MSGSA provides a voice for local landowners during GSP development and implementation for a portion of the Merced Subbasin.

A significant amount of groundwater is pumped within MSGSA area on an annual basis to meet municipal, domestic, and agricultural water needs. Municipal and domestic water supply needs in the area are all met with groundwater. Agricultural water users within MSGSA area that do not have a surface water supply must rely upon groundwater to meet the entire agronomic water demand.

3. AGENCY FINANCIAL INFORMATION MSGSA is a relatively new organization and has obtained funding for administrative activities from inception to date through voluntary contributions from member agencies. MSGSA member agencies have funded MSGSA for the first three years (July 2016 – June 2019). This included cash contributions and donated staff time. As discussed above, the primary purpose of the Agency is to organize and represent the landowners for the purposes of SGMA. MSGSA’s administrative activities are expected to continue annually. It is also planned that in the first several years various technical evaluations will be undertaken to identify the characteristics of the groundwater basin, evaluate technical reports by others, and ultimately, in concert with others, develop and implement a GSP for the Merced Subbasin. MSGSA also plans to coordinate with adjacent GSPs consistent with the requirements of SGMA. The technical report evaluations and GSP development are discrete activities and primarily occur over the first few years, with implementation of the GSP in the following years. The remainder of this section provides further detail on the estimated costs for each component of the proposed budget for this funding proposal.

3.1. Programs/Projects Under this proposal, MSGSA is seeking to collect fees to fund its annual administrative operating costs, GSP development costs that cannot be covered by grants, and some special studies.

GSP Implementation will include groundwater monitoring and development of programs and projects to attain groundwater sustainability. Funding for water supply projects to implement the GSP and achieve sustainability will depend on additional fees or assessments that would be subject to subsequent Proposition 218 process. It should be noted that although the GSP development and initial implementation is anticipated to be funded through a State grant and a portion of the proposed fee, other grant funding could reduce the level of MSGSA fees in one or more years. It is up to the Board of Directors to set the actual fee to be imposed in any particular year. If the projected annual fiscal

Provost & Pritchard Consulting Group

Page 7

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

year budget is less than the maximum rate, the Board will use any overages as a reserve fund which, when spent, will be used for the purpose for which the fees were collected.

Sections 3.1.1 and 3.1.2 show the estimated expenses for the next three-year period, organized by major categories and sub-categories. Actual costs for particular sub- categories may be more or less than projected, and, as identified in this Fee Study, the Board has the authority to move funding to sub-categories needing additional funding or to offset additional costs within the major categories with grants or other funding that may become available to MSGSA, as long as the total costs do not exceed the maximum fees proposed in this report. Additionally, if funds are available from the collected charges that are beyond the immediate needs of MSGSA, the Board may choose to establish prudent reserves for anticipated costs within these major cost categories. It will be up to MSGSA Board of Directors to set the annual fee and the Board may choose to set the annual fee lower than the maximum fee justified in this report and approved by the landowners.

The major categories and sub-categories of estimated costs are listed below.

3.1.1. Prior Expenditures and Current Budget Table 3-1 lists MSGSA’s current fiscal year budget which includes an estimate of the costs associated with conducting a Proposition 218 election. Pre-formation and formation costs (start-up) were from agency contributions and are not included in the budget going forward. These prior expenditures and the current budget are being funded by voluntary contributions from member agencies.

Provost & Pritchard Consulting Group

Page 8

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Table 3-1. Prior Expenditures and Current Budget

Approved Approved Approved OPERATING EXPENSES 2016/17 2017/18 2018/19 Legal Services General $20,000 $100,000 $60,000 218 Election 0 0 20,000 Total Legal Services $20,000 $100,000 $80,000

Technical Services 218 Election $0 $65,000 $80,000 Hydrology/Modeling Update 0 0 0 GSP Administration and Management 0 0 0 Project Development 0 0 0 Total Engineering Services $0 $65,000 $80,000

Miscellaneous Expenses Administrative Services $100,000 $65,000 $65,000 Audits 0 0 0 Office Expense 25,500 3,000 8,000 General Liability Insurance 0 0 3,000 Memberships 2,000 0 2,000 Website Development , Maintenance 0 0 0 Legal Notices 1,000 500 1,000 Public Outreach 0 0 0 Grant Writing 0 0 0 Contingency/Reserve 10-15% 0 0 0 Total Miscellaneous Expenses $128,500 $68,500 $79,000

TOTAL OPERATING EXPENSES $148,500 $233,500 $239,000

GROUNDWATER SUSTAINABILITY PLAN GSP Development/Update Development $20,000 $100,000 $470,000 Evaluate background data, identifying options 0 0 0 Technical consultants and meetings with landowners and neighboring entities 0 0 0 Review and opine on GSP options 0 0 0 GSP implementation and monitoring 0 0 0 TOTAL GROUNDWATER SUSTAINABILITY PLAN $20,000 $100,000 $470,000

TOTAL GSA EXPENSES $168,500 $333,500 $709,000

Provost & Pritchard Consulting Group

Page 9

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

3.1.2. Annual Administration Merced County has been retained as the administrative agent responsible for administrative tasks assigned by the Board of Directors including the following tasks: 1. Coordinate meetings, prepare and distribute agenda packets, attend Agency Board meetings, and brief the Board on all relevant issues; 2. Create, supervise and coordinate accounting, general engineering, hydrogeological, and similar technical work necessary to accomplish the Board of Directors’ directives; 3. Perform educational and outreach activities; and 4. Coordinate the annual collection and maintenance of general Agency information necessary to comply with SGMA, including land ownership, land use types and acreage, surface water deliveries, groundwater usage, assessment tracking, and similar.

Because the Agency is newly formed and has not previously collected landowner fees, historical financial information is not available. However, MSGSA was formed in part to provide the landowners a vehicle to participate in SGMA and under this proposal MSGSA is seeking to incur future annual operational and SGMA-related expenses.

If a higher fee is necessary to meet MSGSA’s SGMA obligations as a result of project development during implementation, the Board will comply with the Proposition 218 process to increase fees. The proposed fees, if approved, are anticipated to be levied in the fall of 2019 and payable with County taxes in December 2019 and April 2020 and each subsequent December and April. Alternatively, a MSGSA member agency may opt to pay MSGSA fees on behalf of its landowners. Several MSGSA member agencies already have a mechanism in place to collect fees from their landowners for SGMA compliance, this option would allow those agencies to continue collecting the SGMA related fees and pay them directly to the GSA, without charging the landowner twice.

Table 3-2 lists the estimated annual budget for the on-going administration of MSGSA and special studies.

Provost & Pritchard Consulting Group

Page 10

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Table 3-2. Projected Three-Year Annual Budget Proposed Proposed Proposed OPERATING EXPENSES 2019/20 2020/21 2021/22 Legal Services General $60,000 $61,800 $63,654 218 Election 0 0 0 Total Legal Services $60,000 $61,800 $63,654

Technical Services 218 Election $75,000 $0 $0 Hydrology/Modeling Update 25,000 25,000 50,000 GSP Administration and Management 50,000 50,000 100,000 Project Development 50,000 100,000 250,000 Total Engineering Services $200,000 $175,000 $400,000

Miscellaneous Expenses Administrative Services $65,000 $66,950 $68,959 Audits 0 5,000 0 Office Expense 8,000 8,240 8,487 General Liability Insurance 2,500 2,575 2,652 Memberships 2,000 2,060 2,122 Website Development , Maintenance 5,000 2,000 2,060 Legal Notices 1,000 1,030 1,061 Public Outreach 15,000 15,450 15,914 Grant Writing 20,000 20,600 21,218 Contingency/Reserve 10-15% 31,500 29,295 33,874 Total Miscellaneous Expenses $150,000 $153,200 $156,346

TOTAL OPERATING EXPENSES $410,000 $390,000 $620,000

GROUNDWATER SUSTAINABILITY PLAN GSP Development/Update Development $0 $30,000 $30,000 Evaluate background data, identifying options 0 0 0 Technical consultants and meetings with landowners and neighboring entities 0 0 0 Review and opine on GSP options 0 0 0 GSP implementation and monitoring 50,000 100,000 100,000 TOTAL GROUNDWATER SUSTAINABILITY PLAN $50,000 $130,000 $130,000

TOTAL GSA EXPENSES $460,000 $520,000 $750,000

Provost & Pritchard Consulting Group

Page 11

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

4. BENEFITS DETERMINATION 4.1. General For the activities covered in this initial three-year budget, MSGSA intends to implement a minimum charge for all non-exempt parcels. The rationale is that the existence of MSGSA and its development of a GSP in compliance with SGMA benefits all landowners within its boundaries. Although some properties might not presently utilize groundwater, all parcels have overlying groundwater rights and development of a GSP will guarantee SGMA compliance for those parcels and protect their future groundwater rights. For those parcels identified in the Irrigated Agriculture group, MSGSA proposed to impose an additional charge due to their direct impacts to the aquifer.

This section provides the breakdown of the benefits that are to be attributed to landowners within MSGSA boundaries, if the proposed charges are approved. Table 4-1 summarizes the total land use acreage in the subbasin.

Table 4-1. Acreage Subject to MSGSA Fee1 Total Area, Non-Exempt Non-Exempt Irrigated Land Use Category (acres) Area, (acres) Area, (%) Agriculture Grazing 126,894 126,894 40.4% Farming 82,613 82,613 26.3% Yes Trees or Vines 76,002 76,002 24.2% Yes Exempt Govt Owned 28,645 12,606 4.0% Dairy 6,886 6,886 2.2% Yes Poultry 3,459 3,459 1.1% Yes NonContract Duck Club 1,591 1,591 0.5% Yes Vacant 858 858 0.3% Sand and Gravel 732 732 0.2% SF Residential 579 579 0.2% Minor Commercial 544 544 0.2% Assessed Govt Owned 412 412 0.1% Industrial 335 335 0.1% Utility Roll 195 195 0.1% Minor Mult 138 138 0.0% Mobile Home 105 105 0.0% Misc 42 42 0.0% Church 2 2 0.0% (blank) 1,016 0.0% Total 331,046 313,991 100.0% Total Irrigated Agriculture 170,549 170,549 54%

The lands that have been identified as being subject to MSGSA fees are illustrated in Figure 3. The proposed 2019 MSGSA Fee Roll is included as Appendix B. The member

1 Figure 3 includes lands within Le Grand-Athlone Water District, which will pay fees directly on behalf of its landowners.

Provost & Pritchard Consulting Group

Page 12

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY agencies of MSGSA will also have the option to pay on behalf of their growers. Under this scenario MSGSA will bill the member agency based on the LAFCo boundaries for each of these entities. Le Grand-Athlone Water District has elected to pay on behalf of their landowners. The MSGSA will not impose a fee on the landowners within the Le Grand- Athlone Water District, rather, if the proposed fee is approved, the MSGSA will bill the member agency directly the total sum of the landowner fees within their district pursuant to the same per acre methodology as set forth in this Study. The Lone Tree Mutual Water Company and Sandy Mush Mutual Water Company have elected to participate in the Proposition 218 proceedings, however they will notify the MSGSA annually of their decision to either pay the MSGSA directly that year, pursuant to the same per acre methodology as set forth in this study, or have the MSGSA collect the fees from landowners within their boundaries, if the proposed fee is approved.

Federal Government owned parcels (exempted under SGMA), UC Merced Campus parcels (included in MIUGSA), and parcels less than 2 acres in size (de-minimus under SGMA) are not included in the Fee Roll, and therefore not included in acreage and fee calculations.

Irrigated Agriculture is the majority user of groundwater in the MSGSA. To more fairly distribute the budget, after much consideration, the MSGSA Board of Directors determined that Irrigated Agriculture would pay a premium amount above the base cost that all landowners will pay. That premium was determined to be 7 times the base cost.

Provost & Pritchard Consulting Group

Page 13

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Figure 3. MSGSA Lands Subject to Fees* *Figure 3 includes land within the Le Grand-Athlone Water District even though the District will pay the applicable fees directly.

4.1.1. MSGSA Formation and Annual Operations MSGSA has incurred operating expenses since prior to its formal inception and has retained consultants and legal counsel to address SGMA related issues and to carry out the efforts identified in Section 3.1 of this report. All lands within MSGSA boundaries are represented by the GSA, in compliance with SGMA, as opposed to being managed by the SWRCB. However, MSGSA has to take actions related to addressing groundwater changes and groundwater pumping, and MSGSA’s consultants will spend time and effort to keep in conformance with State regulations and laws, for the benefit of all MSGSA’s landowners.

4.1.2. Groundwater Sustainability Plan Development A large effort under SGMA is the development of the GSP, which could impact current property operations within MSGSA’s boundaries and within the Merced Subbasin. The benefits of GSP development, and SGMA compliance, accrues to all land within MSGSA boundaries, and MSGSA has determined that all non-exempt parcels will receive the

Provost & Pritchard Consulting Group

Page 14

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

benefits arising out of the development of a GSP and should incur a portion of the costs to develop the GSP.

While a particular parcel may not be farmed in a given year, and/or may not directly pump groundwater, and particular parcels may use more or less groundwater, groundwater is potentially available to all land within the territory of MSGSA and the groundwater resources are shared by all. All landowners are affected if the groundwater resources in the area are not sustainable. Section 3.1.2 identifies the estimated costs associated with professional services for the GSP development and project management.

4.1.3. GSP Implementation Implementation of the GSP will be an on-going effort, and it is anticipated that a significant number of programs and projects will be required to comply with the requirements of SGMA, likely involving groundwater recharge projects among other things. In addition, after submitting the GSP, the GSP will be subject to possible revisions from DWR. As the burden of SGMA falls on all overlying users of groundwater, and hence all non-exempt parcels, the benefits of GSP Implementation and associated costs initially accrue to all those lands.

This fee does not intend to fund projects needed to reach sustainability. Although some funds are included for GSP implementation, complete funding for GSP proposed projects, monitoring and reporting, and requirements to attain sustainability and maintain the threshold levels established in the GSP will likely require supplemental funding and local fees or assessments greater than the maximum fees recommended in this report, and approval by the landowners in a future Proposition 218 election will be required for those fees or assessments.

4.1.4. No Agency/GSA Alternative As previously discussed in Section 1.4, it is important to note that the SWRCB can and will intervene and implement the requirements of the SGMA legislation in the Merced Subbasin if MSGSA does not adopt a GSP and the Merced Subbasin as a whole is unable to comply with the law and reach sustainability. In such case, the Subbasin would be considered a “Probationary Basin” under a SWRCB “Interim Plan”. The SWRCB fee schedule for intervening (see Appendix A) would be applied directly to each groundwater extractor (landowner) and would result in significantly higher costs than the local MSGSA option. Under State Intervention, the State would likely tell each landowner how much water they could pump each year. What’s more, the fees that would go to the State would not be available to support project development that would increase available pumping. From a cost standpoint, as well as a regulation standpoint, the desire is for MSGSA to maintain local control. Success at the local level will prevent state intervention. 5. PROPOSED FEES This section describes MSGSA’s proposed fee to funding GSA operations expenses and special studies.

Provost & Pritchard Consulting Group

Page 15

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

5.1. General Based on the services provided by the Agency, the Agency proposes to charge up to $0.50 per acre (or a minimum of $3.00 per landowner) to all non-exempt parcels within the boundary of MSGSA that are identified on the tax rolls of Merced and Mariposa County. In addition, for those parcels in the Irrigated Agriculture group, MSGSA proposes to charge up to an additional $3.50 per acre due to their direct impacts to the aquifer.

5.2. Proposed Budget Funding and Fee Design In conformance with this Fee Study, MSGSA would seek fee revenues to fund its operating expenses, GSP preparation, and special studies in compliance with SGMA legislation. Table 5-1 summarizes the proposed budget and total fees needed to fund MSGSA efforts over the next three years. In accordance with Proposition 218, MSGSA has developed a fees proportional to the cost of service attributable to each customer. The costs of administering the GSA and special studies for landowners in MSGSA are proportional to the number of acres covered by the GSA and their potential impact to the aquifer. Therefore, collecting fees on a per acre basis fulfills the proportionality requirement. The GSA currently does not have pumping data for individual parcels, fees proportional to extractions would not be practical or applicable.

Table 5-1. Proposed Three-Year Budget Summary

Proposed Proposed Proposed OPERATING EXPENSES 2019/20 2020/21 2021/22 Legal Services $60,000 $61,800 $63,654 Technical Services 200,000 175,000 400,000 Miscellaneous Expenses 150,000 153,200 156,346 TOTAL OPERATING EXPENSES $410,000 $390,000 $620,000

GROUNDWATER SUSTAINABILITY PLAN $50,000 $130,000 $130,000

TOTAL GSA EXPENSES $460,000 $520,000 $750,000

Table 5-2 indicates the proportionate amount of fees for the budget shown above. Table 5-2. Proposed Three-Year Fee Schedule Proposed Proposed Proposed 2019/20 2020/21 2021/22 TOTAL GSA EXPENSES $460,000 $520,000 $750,000

PROPOSED IRRIGATED AG ASSESSMENT $417,629 $472,176 $678,433 PROPOSED MINIUM ASSESSMENT $44,748 $50,421 $71,728

Provost & Pritchard Consulting Group

Page 16

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

5.2.1. Fee Roll Appendix B is the proposed 2019 Fee Roll. This roll serves as the basis for providing notice to each landowner in MSGSA, identifying each landowner, the parcels they own as reflected in County records, and the acreage for each parcel.

The protest is directly related to number of parcels owned. The fee will apply unless a majority of parcel owners submit written protests.

5.3. Conclusion The primary objective of the Board of Directors regarding revenues is to ensure that the Agency’s expenditures are truly necessary and that those costs are allocated in a fair and equitable manner. Based on the revenue objectives, MSGSA’s proposal is to fund its annual operations and future activities identified in this three-year budget for the benefit of all parcels within MSGSA that pay the proposed fees.

Absent the creation of the Agency (or a similar entity) and funding by the proposed fee, MSGSA landowners would have no direct representation for complying with SGMA. Without such representation, the SWRCB would take corrective action as provided by SGMA. However, with this proposed fee, properties will receive SGMA compliance with local and better representation than the SWRCB can provide for substantially lower costs than if no GSA were formed. If no GSA were formed, the landowners would pay much higher fees and be left subject to regulation and oversight of the SWRCB. 6. IMPLEMENTATION PROCEDURES Based on an examination of procedural options available to the Agency’s Board of Directors, it is believed that the proposed fee structure offers an equitable procedure to MSGSA to generate revenues for its operations and special studies associated with SGMA compliance. MSGSA has chosen to proceed with a protest hearing complying with the provisions of Article XIII D of the California Constitution to allow for the application of Operations Charges.

The Agency Board of Directors will be asked to: (a) approve and accept the Fee Study; (b) set a public hearing on the proposed fees; and (c) authorize a Proposition 218 effort to mail (i) notices to these landowners informing them of the proposed fees (ii) instructions for protest. At the public hearing, MSGSA will state its intentions and justifications for pursuing a Proposition 218 effort, take into consideration any objections to the proposed fee, and count the written protests received as of the close of the hearing. If a majority of parcels’ owners submit written protests, MSGSA will not adopt the fee at the meeting. Absent a majority protest, MSGSA is authorized to adopt the proposed fee at its public adoption hearing in July 2019.

Provost & Pritchard Consulting Group

Page 17

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

7. REFERENCES Bulletin No. 118, California’s Groundwater, 2003 and 2016 Interim Update California Department of Water Resources

Merced County Assessor’s Office, Tax Year 2019, provided October 3, 2018

Merced County Crop Report http://www.co.merced.ca.us/ArchiveCenter/ViewFile/Item/785

Department of Water Resources Disadvantaged Communities Mapping Tool https://gis.water.ca.gov/app/dacs/

Proposition 218, Local Agency Guidelines for Compliance, 2007 Update Association of California Water Agencies

Sustainable Groundwater Management Act https://water.ca.gov/Programs/Groundwater-Management/SGMA-Groundwater- Management

Provost & Pritchard Consulting Group

Page 18

P:\Merced Subbasin\Merced Subbasin GSA\Prop 218 Fee\Fee Study Report\Prop 218 Fee Study FINAL APPROVED 06.05.19.docx MERCED SUBBASIN GSA FEE STUDY

Appendix A

State Intervention Fee Structure

Provost & Pritchard Consulting Group

Emergency Regulation for Implementation of the Sustainable Groundwater Management Act

On May 16, 2017, the State Water Resources Control Board (State Water Board or Board) adopted an emergency regulation to implement State Water Board provisions of the Sustainable Groundwater Management Act (SGMA).

SGMA and State Intervention In 2014, Governor Edmund G. Brown Jr. signed SGMA, which creates a framework for sustainable, local groundwater management for the first time in California history. SGMA requires the formation of local groundwater sustainability agencies (GSAs) in California’s high- or medium-priority groundwater basins or the submittal of an alternative that demonstrates a basin is already sustainable.1 GSAs are required to develop groundwater sustainability plans that make basins sustainable within 20 years of implementation. If locals are unable or unwilling to sustainably manage their basin, the State Water Board is authorized to intervene. State intervention is triggered by one of the following events:

 July 1, 2017 No GSA or Alternative for entire basin  February 1, 2020 Basin is in critical overdraft and there is no plan or DWR fails plan  February 1, 2022 No plan or DWR fails plan and basin is in long-term overdraft  February 1, 2025 DWR fails plan and basin has significant surface water depletions

Beginning July 1, 2017, portions of basins not within the service area of a GSA are considered unmanaged.2 Any person that extracts groundwater from an unmanaged area must submit annual reports to the State Water Board.3 If locals fail to form a GSA, fail to develop an adequate sustainability plan, or fail to implement the plan successfully, the Board may designate the basin probationary and directly manage groundwater extractions.4 Any person who extracts groundwater from a probationary basin must submit annual reports to the State Water Board, although the Board has discretion to exclude certain extractors from reporting.5

Annual reports are due to the Board by December 15 of each year for extractions made during the previous water year (October 1 - September 30). A report must be submitted for each well and must identify well owner information, well location, well capacity, monthly extraction volumes, and place(s) and purpose(s) of use. Extraction volumes must be measured by a method satisfactory to the Board.6

Electronic Filing of Reports The emergency regulation includes a requirement that groundwater extraction reports be filed electronically, as authorized by SGMA7. The State Water Board is developing a web-based electronic reporting system for the preparation and submission of reports of groundwater extraction.

The reporting system will increase the reliability and standardization of information collected, and will ensure that information is maintained in a form that will be a resource to local agencies when groundwater management is returned to local control.

The reporting system will ease the burden of preparing reports by 1) providing resources to identify groundwater extraction information; 2) identifying information on behalf of extractors; and 3) providing mapping resources in lieu of well owners acquiring maps or consulting services to satisfy requirements for locational information.

State Water Board Fees Any person that files an extraction report must pay a filing fee to cover the Board’s SGMA-related costs.8 The emergency regulation specifies these fees, as required by SGMA,9 and allows the Board to update the fees as necessary to reflect changing conditions and programmatic costs. These fees will not apply in basins where local implementation of SGMA is successful.

Fees for the 2017 Water Year In an effort to prioritize GSA formation and well registration, and to avoid undue burden to unmanaged extractors, the State Water Board adopted simplified fees for the 2017 Water Year, as detailed below: • The annual fee for reports due by December 15, 2017 is a flat fee of $300. • The late fee for reports due by December 15, 2017 is $100 for each month late up to a maximum of $1200 (inclusive of the $300 flat fee). • If a GSA forms between July 1, 2017 and September 30, 2017, extractors within the GSA service area are considered unmanaged for the 2017 water year and must report to the Board by December 15, 2017, but the annual fee is waived.

Fees for the 2018 Water Year The fees are tied to the “level” of state intervention occurring in a basin. Each level is associated with particular types of activities increasing staff workloads and other costs. 1. Unmanaged Area: An unmanaged area is a portion of a basin not within the service area of a GSA. Extractors in unmanaged areas must submit annual reports to the Board.10 Board staff will have to identify unmanaged extractors, collect and review reports, verify extraction data, and evaluate the impact of unmanaged extractors on groundwater conditions in a basin. 2. Probationary Basin: If local failure triggers state intervention, the Board may designate the basin “probationary.”11 Extractors in probationary basins are required to submit annual extraction reports to the Board.12 In addition to the workload associated with locating extractors in a basin and managing reports, Board staff will have to evaluate basin conditions and investigate potential solutions for unsustainable conditions. 3. Interim Plan: In certain cases, the Board will need to directly manage extractions in a basin. In those instances, the Board must develop an interim plan that contains corrective actions, a timeline to make the basin sustainable, and a monitoring plan to ensure corrective actions are working.13

Page 2 of 5

Annual Fees for Groundwater Extraction reports Fee Category Annual Fee Amount Applicable Parties Base Filing Fee $300 per well All extractors required to report $10 per acre-foot, Unmanaged if metered Extractors in unmanaged areas Area Rate $25 per acre-foot, if unmetered Probationary $40 per acre-foot Extractors in probationary basins Basin Rate Interim Plan Extractors in probationary basins where the Board $55 per acre-foot Rate determines an interim plan is required. Parties that extract, for domestic purposes, two acre- De minimis Fee $100 per well feet or less per year from a probationary basin, If the Board decides the extractions will likely be significant. 25% of total fee amount Late Fee Extractors that do not file reports by the due date. per month late

In addition to the fees detailed above, the Board has the authority to order extractors in a probationary basin to prepare and submit technical or monitoring program reports. Therefore, the costs associated with these reports are not currently included in the emergency regulation.14

Metered Extraction Discount To be eligible for the $10 per acre-foot unmanaged area rate, extractors must measure groundwater extraction volumes with a meter that meets the following criteria:

• The meter must be equipped with a totalizer and permanently attached to the well. • No water use can occur between the point of extraction and the meter. • The meter must be calibrated by a qualified individual to be accurate to within ± five (5) percent by volume upon installation and at least once every five years. • The meter must be accessible for reading, inspection, testing, repair and replacement. • The meter must be available for inspection by the State Water Board.

Extractors are responsible for the installation and maintenance of meters and all related costs.

Fee Examples 1. The following table highlights how the different levels of state intervention would impact the annual fees required of a hypothetical 50-acre farm that extracts 175 acre-feet of groundwater (3.5 acre-feet per acre) each year from a single well: Intervention Level Rate per acre-foot Total fee Cost per acre Unmanaged Area (metered) $10 $2,050 $41 Unmanaged Area (unmetered) $25 $4,675 $94 Probationary Basin $40 $7,300 $146 Interim Plan $55 $9,925 $199

Page 3 of 5

2. The following table highlights how the different levels of state intervention would impact the annual fees required of a hypothetical municipal water supplier or industrial user extracting 5,000 acre-feet per year from a single well: Intervention Level Rate per acre-foot Total fee Unmanaged Area (metered) $10 $50,300 Unmanaged Area (unmetered) $25 $125,300 Probationary Basin $40 $200,300 Interim Plan $55 $275,300

Annual Fees when a GSA Forms or Dissolves after September 30, 2017 Typically, annual fees are based on the volume of groundwater extracted during the entire previous water year. There is an exception for extractors in areas where a GSA forms after September 30, 2017. These extractors are required to report for the entire water year, but the annual fee is limited to extractions made during the months the extractors were unmanaged. For example, if a GSA forms on March 15, 2018, extractors in that area will only be charged for extractions made during the entire months of October 2017 through March 2018. On the other hand, if a GSA rescinds its formation notice and an extractor is no longer within the management of a GSA after September 30, 2017, the fee will be based on extractions made during the entire previous water year.

De minimis Extractors SGMA defines a de minimis extractor as “a person who extracts, for domestic purposes, two-acre feet or less per year.”15 A person who extracts two acre-feet or less per year for a non-domestic purpose is not considered a de minimis extractor. Domestic purposes do not include commercial activities. A person who extracts more than two acre-feet per year from a parcel is not a de minimis user. De minimis users are exempt from reporting in unmanaged areas. However, the State Water Board may require de minimis extractors to report in a probationary basin if necessary.16 The emergency regulation clarifies how the term “domestic purposes” will be interpreted when determining if an extractor is de minimis.

Stakeholder Input The State Water Board held outreach meetings and presented fee schedule proposals at local events to get a better understanding of stakeholder concerns and solicit feedback on how to best structure the annual fees. A draft of the emergency regulation was released for public comment on March 10, 2017 and followed by a workshop on March 21, 2017. The emergency regulation incorporates input provided by a wide range of stakeholders including local governments, water suppliers, businesses, and individuals.

Interim Plans and Groundwater Sustainability Plans State intervention is intended to temporarily protect groundwater resources until local authorities can demonstrate their ability and willingness to manage groundwater sustainably. An interim plan is not intended for permanent management of a basin. Local efforts to address the deficiencies that caused state intervention will need to be funded by local agencies while groundwater extractors also pay State Water Board fees; this will likely result in a scenario of extractors paying both local and state fees.

Page 4 of 5

State Water Board Flexibility SGMA provides the State Water Board with three means of flexibility in the intervention process. The provisions described below will affect the applicability of the state intervention fees.

1. Areas in compliance with the sustainability goal will be excluded from probation.17 2. Extractors may be excluded from probationary reporting and related fees.18 3. Successful elements of a local sustainability plan will be incorporated into an interim plan.19

SGMA Information and Resources State Water Board: www.waterboards.ca.gov/gmp Department of Water Resources: www.water.ca.gov/groundwater/sgm (This fact sheet was updated on May 17, 2017)

Contact Jessica Bean, Groundwater Management Program Email: [email protected] Phone: 916-322-6508

References

1 Basin prioritization information available at water.ca.gov/groundwater/sgm/SGM_BasinPriority.cfm 2 Areas included as part of an alternative to a GSP or adjudication are not considered unmanaged. 3 Water Code Section 5202(a)(2) 4 Water Code Sections 10735.2 and 10735.8 5 Water Code Section 10735.2(c) 6 Water Code Sections 5202 and 5203 7 Water Code Section 348 8 Water Code Section 5202(f) 9 Water Code Section 1530 10 Water Code Section 5202(a)(2) 11 Water Code Section 10735 et. seq. 12 Water Code Section 5202(a)(1) 13 Water Code Section 10735.8 14 Water Code Section 10736.6 15 Water Code Section 10721(e) 16 Water Code Section 10735.2(c)(2) 17 Water Code Section 10735.2(e) 18 Water Code Section 10735.2(c) 19 Water Code Section 10735.8(e)

Page 5 of 5 MERCED SUBBASIN GSA FEE STUDY

Appendix B

2019 Fee Roll – Merced County

Provost & Pritchard Consulting Group

2019 Merced County Fee Roll* Updated 06/05/2019

AIN Ownership Water District GIS_Acres 0110100240 CHANCE, JEFFREY/GINGER, TR Mariposa County 5.173 0160300010 MATHIS FAMILY LP, L & C Mariposa County 958.694 0160500010 MORRISON, KENNETH/ADELA, TR Mariposa County 826.805 0160500020 MORRISON RANCH CORP, ROY/VEVA Mariposa County 302.458 0160800180 MILLER, JEFF, TR Mariposa County 116.480 0180100010 CROOKHAM, MARY KATHLEEN, TR Mariposa County 263.205 0180100020 CROOKHAM, MARY KATHLEEN, TR Mariposa County 49.598 0180200090 RICHARDS, ROY/DANA, TR Mariposa County 29.957 0180200100 REDINGTON RANCH LLC Mariposa County 75.973 0180200140 REDINGTON RANCH LLC Mariposa County 27.484 0180200230 REDINGTON RANCH LLC Mariposa County 35.140 0180200260 REDINGTON RANCH LLC Mariposa County 113.940 0180300010 REDINGTON RANCH LLC Mariposa County 8.214 0180300070 RICHARDS, ROY/DANA, TR Mariposa County 46.544 0180300230 REDINGTON RANCH LLC Mariposa County 107.191 0180400030 REDINGTON RANCH LLC Mariposa County 66.026 0180400040 REDINGTON RANCH LLC Mariposa County 139.839 0180400070 REDINGTON RANCH LLC Mariposa County 19.830 0180400100 REDINGTON RANCH LLC Mariposa County 249.048 0180500010 ROEN, ERIK, TR Mariposa County 412.689 0181200020 HULTGREN, JOHN/EDYNE, TR Mariposa County 163.252 0181200030 SMITH, JANETTE Mariposa County 18.980 0181200040 REDINGTON RANCH LLC Mariposa County 42.426 0181200060 REDINGTON RANCH LLC Mariposa County 42.751 0181200070 REDINGTON RANCH LLC Mariposa County 288.548 0181400030 OLD, CARL/MARIE Mariposa County 110.964 0181400040 STICKLES, GLENN/DEBORAH, TR Mariposa County 100.835 0181500020 EGLING, LEROY, TR Mariposa County 64.886 0181600010 SMITH, KENNETH, ESTATE OF Mariposa County 18.058 0182700030 SMITH, JANETTE Mariposa County 5.291 042130007 BETTENCOURT PROPERTY A PART No Agency 82.225 042140009 MORAGA JOSE C & MARIA E No Agency 45.229 042140012 BETTENCOURT PROPERTY A PART No Agency 33.751 042140027 MERCED COUNTY No Agency 10.683 042140028 BETTENCOURT PROPERTY A PART No Agency 259.126 042140037 VELDHUIS JEANETTE TRUSTEE No Agency 4.528 042140038 VELDHUIS JEANETTE TRUSTEE No Agency 218.672 042220008 ROBINSON CHRISTOPHER No Agency 7.547 042230018 RATZLAFF RODNEY & TAWANNA No Agency 6.043 042230024 CALAVERAS MATERIALS INC No Agency 23.878 042230027 JOHNSON ROGER G & ELLEN L TRUSTEE No Agency 47.568 042230039 RATZLAFF RODNEY & TAWANNA No Agency 25.866 042230041 RATZLAFF RODNEY & TAWANNA No Agency 64.606 042230042 HOFF DAVID R & TERRI TRUSTEES No Agency 48.793 042230043 JOHNSON CRAIG M & MAUREEN M No Agency 56.244 042230049 SHERMAN SCOT K & SANDRA No Agency 115.233 042230051 JOHNSON CRAIG & MAUREEN No Agency 19.325 042230054 ROBINSON CHRISTOPHER No Agency 231.717 042230056 FLORES ARNALDO SILVEIRA & MARIA FONTES TRUSTEE No Agency 6.026 042240011 MOORE LYNDA M TRUSTEE No Agency 41.297 042240012 AMERICO FARMS INC No Agency 209.111 042240020 G 3 ENTERPRISES INC No Agency 134.112 042240021 G 3 ENTERPRISES INC No Agency 63.937 042240022 G 3 ENTERPRISES INC No Agency 161.796 042240030 SMITH JACKIE ELVIN III & JO ANN No Agency 3.437 042240034 SMITH JACKIE ELVIN II & JO ANN No Agency 11.310

1 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

042240035 SMITH JACKIE ELVIN II & JO ANN No Agency 12.192 042240036 SMITH JACKIE ELVIN II & JO ANN No Agency 17.725 042240037 KOEHLER GARY W & SANDRA TRUSTEE No Agency 19.388 042250005 BETTENCOURT PROPERTY A PART No Agency 271.875 042250013 G 3 ENTERPRISES INC No Agency 4.641 042250014 G 3 ENTERPRISES INC No Agency 422.088 042260007 G 3 ENTERPRISES INC No Agency 25.787 042260009 FERRARI JOSEPHINE RANCH A PARTNERSHIP No Agency 41.162 042260010 AMERICO FARMS INC No Agency 27.115 042260013 G 3 ENTERPRISES INC No Agency 325.972 042260015 BETTENCOURT PROPERTY A PART No Agency 5.722 042260016 BETTENCOURT PROPERTY LP No Agency 2.934 042260017 BETTENCOURT PROPERTY A PART No Agency 4.034 042260018 BETTENCOURT PROPERTY A PART No Agency 3.968 042260025 BETTENCOURT PROPERTY A PART No Agency 145.579 042260026 BETTENCOURT MICHAEL D & GAIL D TRUSTEE No Agency 18.797 042260027 BETTENCOURT MICHAEL D & GAIL D TRUSTEE No Agency 20.165 042270002 FERRARI JOHN P & JEANI No Agency 51.534 042270003 J MAD ENTERPRISES L L C No Agency 53.825 042270009 ASSALI ALDO IGINO & DOWD JULIEANNE MARIE TRUSTEE No Agency 64.287 042270010 ASSALI ALDO IGINO & DOWD JULIEANNE MARIE TRUSTEE No Agency 10.390 042270012 SPINARDI II EDWARD TRUSTEE No Agency 11.170 042270014 SPINARDI II EDWARD TRUSTEE No Agency 7.162 042270019 APC LLC No Agency 51.519 042270020 APC LLC No Agency 19.056 042270021 APC LLC No Agency 40.071 042270023 MOORE LYNDA M TRUSTEE No Agency 8.575 042270031 MOORE DONALD W & MARY E TRUSTEES No Agency 15.476 042280010 JOHNSON ELLEN L TRUSTEE & ROGER G TRUSTEES No Agency 19.768 042280011 JOHNSON ELLEN L & ROGER G TRUSTEE No Agency 121.478 042280012 JOHNSON ROGER C TRUSTEE No Agency 171.630 042280013 JOHNSON CRAIG M & MAUREEN M No Agency 55.328 042280019 SPINARDI II EDWARD TRUSTEE No Agency 209.691 042280020 MERCED IRRIGATION DISTRICT No Agency 16.615 042280022 KIRBY RICHARD & DANA P TRUSTEES No Agency 144.375 042280023 PAREIRA JUSTIN M & MELISSA A TRUSTEE No Agency 83.750 042290007 MERCED IRRIGATION DISTRICT No Agency 6.512 042290008 MERCED IRRIGATION DISTRICT No Agency 15.637 042290010 MERCED IRRIGATION DISTRICT No Agency 21.853 043020039 GAESTEL RICHARD J No Agency 19.071 043050007 LA GRANGE GOLD DREDGING CO No Agency 18.517 043050008 DYNASTY RANCH LLC No Agency 169.310 043050011 LA GRANGE GOLD DREDGING CO No Agency 20.849 043050015 MERCED COUNTY No Agency 18.703 043050020 WADE ELIZABETH A TRUSTEE No Agency 87.375 043050046 LA GRANGE GOLD DREDGING CO No Agency 125.677 043050047 REGENTS OF THE UNIVERSITY OF CALIFORNIA No Agency 2.564 043050048 LA GRANGE GOLD DREDGING CO No Agency 75.870 043050050 CARLSON STACEY TRUSTEE No Agency 257.272 043050051 GM FARM HOLDINGS LLC No Agency 149.178 043050052 SMALLEY JOHN M TRUSTEE No Agency 3.022 043050053 SMALLEY JOHN M TRUSTEE No Agency 5.640 043060011 STATE OF CALIFORNIA WILDLIFE CONSERVATION BOARD No Agency 272.380 043060013 SNELLING ROCKPILE LLC No Agency 189.059 043060020 MERCED IRRIGATION DISTRICT No Agency 90.471 043060021 DYNASTY RANCH L L C No Agency 101.246 043060025 MERCED IRRIGATION DISTRICT No Agency 39.279

2 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

043060027 GOLD RIVER RANCH LLC No Agency 93.728 043060028 LINCOLN WHITE CRANE LP No Agency 82.413 043070006 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 158.442 043070008 SMALLEY JOHN M TRUSTEE No Agency 146.361 043070034 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 211.778 043070040 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 495.713 043070041 ROBINSON CHRISTOPHER No Agency 408.058 043070042 SMALLEY JOHN M TRUSTEE No Agency 483.626 043070043 SMALLEY JOHN M TRUSTEE No Agency 276.995 043080002 LEE RICK WILLARD & BRENDA SUE TRUSTEE No Agency 4.643 043080004 SMALLEY JOHN M TRUSTEE No Agency 251.559 043080008 SMALLEY JOHN M TRUSTEE No Agency 118.063 043090002 GM FARM HOLDINGS LLC No Agency 62.215 043090003 LINCOLN WHITE CRANE LP No Agency 88.598 043090008 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 642.520 043090009 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 636.041 043090013 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 760.833 043090014 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 160.437 043090015 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 482.645 043090016 DYNASTY RANCH L L C No Agency 802.189 043090017 DYNASTY RANCH L L C No Agency 45.181 043090019 DYNASTY RANCH L L C No Agency 97.906 043100009 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 347.138 043100011 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 126.730 043100015 ROBINSON CATTLE COMPANY A PARTNERSHIP No Agency 482.470 043100016 ROBINSON CATTLE COMPANY A PARTNERSHIP No Agency 1335.444 043100017 ROBINSON CHRISTOPHER No Agency 373.173 043100021 ROBINSON CHRISTOPHER No Agency 969.723 043110001 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 645.135 043110002 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 40.000 043110003 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 588.901 043110004 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 310.898 043110005 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 310.557 043110007 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 469.782 043110008 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 118.108 043110009 W P RODUNER CATTLE & FARMING CO No Agency 347.940 043110010 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 318.003 043110017 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 642.690 043160003 MERCED IRRIGATION DISTRICT No Agency 24.190 043160015 GAESTEL ROBERT J & BETTE C TRUSTEES No Agency 18.223 043160016 MERCED FALLS INVESTORS LLC No Agency 41.459 043160026 MERCED IRRIGATION DISTRICT No Agency 9.569 043160027 MERCED IRRIGATION DISTRICT No Agency 39.189 043170004 MERCED FALLS INVESTORS LLC No Agency 80.704 043170005 CHANCE JEFFREY R & GINGER K TRUSTEE & CHANCE JEFFR No Agency 20.224 043170008 MERCED IRRIGATION DISTRICT No Agency 18.582 043170010 MERCED FALLS INVESTORS LLC No Agency 6.747 043170011 MERCED FALLS INVESTORS LLC No Agency 117.723 043170012 MERCED FALLS INVESTORS LLC No Agency 245.549 043170013 MATTOS W J JR & JOYCE E No Agency 17.932 043170014 MERCED FALLS INVESTORS LLC No Agency 140.164 043180004 MERCED FALLS INVESTORS LLC No Agency 640.137 043180006 DYNASTY RANCH LLC No Agency 591.732 043180007 MERCED FALLS INVESTORS LLC No Agency 40.004 043180008 MERCED FALLS INVESTORS LLC No Agency 638.438 043180009 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 250.501 043180010 DYNASTY RANCH L L C No Agency 560.135

3 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

043180011 DYNASTY RANCH LLC No Agency 447.237 043180012 DYNASTY RANCH L L C No Agency 555.530 043180013 DYNASTY RANCH LLC No Agency 80.777 043190001 CHANCE JEFFREY R & GINGER K TRUSTEE & CHANCE JEFFR No Agency 188.532 043190002 CHANCE JEFFREY R & GINGER K TRUSTEE & CHANCE JEFFR No Agency 309.478 043190003 MERCED FALLS INVESTORS LLC No Agency 84.535 043190004 MANKINS BETTY LIFE ESTATE No Agency 153.922 043200002 MERCED FALLS INVESTORS LLC No Agency 486.629 043200003 MERCED FALLS INVESTORS LLC No Agency 596.209 043200004 MERCED FALLS INVESTORS LLC No Agency 643.155 043200005 MERCED FALLS INVESTORS LLC No Agency 636.335 043200006 MERCED FALLS INVESTORS LLC No Agency 636.730 043200010 CHANCE JEFFREY R & GINGER K TRUSTEE No Agency 45.723 043200011 DYNASTY RANCH LLC No Agency 142.768 043200012 MERCED FALLS INVESTORS LLC No Agency 640.906 043210001 MANKINS BETTY LIFE ESTATE No Agency 642.613 043210002 MANKINS BETTY LIFE ESTATE No Agency 487.769 043210003 MANKINS BETTY LIFE ESTATE No Agency 373.594 043210004 MATHIS L & C FAMILY LP No Agency 286.400 043210005 MATHIS L & C FAMILY LP No Agency 548.145 043210006 MATHIS L & C FAMILY LP No Agency 64.122 043250004 MERCED IRRIGATION DISTRICT No Agency 147.398 043250005 MERCED IRRIGATION DISTRICT No Agency 87.071 045220033 DUARTE JORGE F & GRACE TRUSTEES No Agency 5.958 046240007 LEON JESUS L & DE LARA DOLORES ROJAS No Agency 12.472 046240013 SORIA ARTURO R No Agency 7.401 046240020 MCCONNELL STATE PARK No Agency 18.237 046240026 CAMPBELL THOMAS M & JOAN E No Agency 2.000 046240033 HUTTON DEANNE G & DUANE TRUSTEES No Agency 2.765 046240040 THOMPSON WILLIAM B No Agency 8.749 046240041 THOMPSON WILLIAM B No Agency 15.445 046240048 LASHBROOK CYNTHIA A No Agency 11.518 046240051 CARDOZA JOSEPH J & MARY ANN No Agency 48.765 046250007 QASEMI ABDUL MOQIM No Agency 11.025 046250008 QASEMI ABDUL MOQIM No Agency 7.286 047080006 NOLAN BETTY A & NOLAN BETTY A No Agency 19.267 047080011 JEG LIVINGSTON RANCHES LLC No Agency 128.141 047130007 GALLO VINEYARDS INC No Agency 49.670 047130008 WELLS DOUGLAS LEE & JOANN TRUSTEES No Agency 2.746 047130016 GALLO VINEYARDS INC No Agency 16.998 047130021 GALLO VINEYARDS INC No Agency 80.933 047130025 GALLO VINEYARDS INC No Agency 17.103 047130026 GARCIA ALDO & YVETTE No Agency 2.709 047130030 GALLO WINERY E & J No Agency 246.940 047130031 GALLO WINERY E & J No Agency 3.282 047130032 MOELLER STEVEN ALBERT & MICHALENE GALE TRUSTEES No Agency 11.089 047130034 GALLO WINERY E & J No Agency 245.978 047140001 GALLO VINEYARDS INC No Agency 41.607 047140003 BIGLER FREDERIC & SARAH JULENE No Agency 27.930 047140004 ARAKELIAN DAVID J No Agency 17.791 047140009 ARAKELIAN DAVID J No Agency 2.480 047140010 ARAKELIAN DAVID J No Agency 28.232 047140015 ARAKELIAN JOHN No Agency 13.717 047140016 CITY OF LIVINGSTON No Agency 33.203 047140017 CITY OF LIVINGSTON No Agency 19.832 047140019 MARTIN GERALDINE T TRUSTEE No Agency 18.183 047140021 MARTIN GERALDINE T TRUSTEE No Agency 27.063

4 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

047140023 GUTIERREZ CESAR A & MARTHA No Agency 6.388 047220001 GALLO VINEYARDS INC No Agency 623.422 047220012 GALLO VINEYARDS INC No Agency 153.207 049040017 GALLO VINEYARDS INC No Agency 275.848 049040039 GILTON PROPERTIES & INVESTMENTS L L C No Agency 38.733 049040039 GILTON PROPERTIES & INVESTMENTS L L C No Agency 38.733 049050009 THEODORE DAVID W & JUDITH A Sandy Mush MWC 304.365 049080003 VICTOR JIM L & CHRISTINA J TRUSTEES No Agency 7.255 049080006 VICTOR JIM L & CHRISTINA J TRUSTEES No Agency 7.822 049080010 KOEHN STEVEN F & HARNEY COLLEEN L No Agency 28.904 049080011 KRUPPA FAMILY LAND HOLDINGS LLC Sandy Mush MWC 77.799 049080012 KRUPPA FAMILY LAND HOLDINGS LLC Sandy Mush MWC 39.631 049080013 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 39.425 049080014 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 51.081 049080017 14 MILE RANCH A PARTNERSHIP No Agency 316.334 049080018 DRISCOLLS INC No Agency 315.417 049090004 CALIFORNIA DAIRYLAND LLC No Agency 81.032 049090005 CALIFORNIA DAIRYLAND LLC No Agency 529.818 049090007 STEVINSON RANCH-SAVANNAH GP No Agency 152.302 049090010 GILTON PROPERTIES & INVESTMENTS L L C No Agency 62.646 049090010 GILTON PROPERTIES & INVESTMENTS L L C No Agency 62.646 049100001 14 MILE RANCH A PARTNERHSIP No Agency 192.864 049100002 LIVINGSTON LAND CO GP No Agency 401.617 049100007 LIVINGSTON LAND CO GP No Agency 256.110 049100008 MERCED IRRIGATION DISTRICT No Agency 19.272 049100008 MERCED IRRIGATION DISTRICT No Agency 19.272 049110002 LIVINGSTON LAND CO GP No Agency 63.024 049110003 MODESTO PROPERTIES CO No Agency 3.228 049110004 MACHADO FRANK No Agency 11.406 049110005 LINCOLN WHITE CRANE A PARTNERSHIP No Agency 618.163 049110006 STILLWATER RANCH LLC Sandy Mush MWC 289.470 049110008 STILLWATER RANCH LLC Sandy Mush MWC 50.067 049110009 STILLWATER RANCH LLC Sandy Mush MWC 24.627 049110010 STILLWATER RANCH LLC Sandy Mush MWC 40.685 049110011 STILLWATER RANCH LLC Sandy Mush MWC 47.974 049110012 STILLWATER RANCH LLC Sandy Mush MWC 37.643 049110013 STILLWATER RANCH LLC Sandy Mush MWC 39.236 049120004 NAGAR NACHHATAR S & GURDEEP K No Agency 6.439 049120005 WHITE CRANE RANCH INC No Agency 3.143 049120006 WHITE CRANE RANCH INC Sandy Mush MWC 466.924 049120008 DRISCOLLS INC No Agency 7.228 049120010 LINCOLN WHITE CRANE LIMITED PARTNERSHIP No Agency 162.586 049120012 MOTA JOE JR & REYNA No Agency 18.431 049120013 SWEET DARLING SALES INC No Agency 7.729 049130002 MACHADO FRANK & MACHADO-DANBOM MARLENE No Agency 140.968 049130004 WHITE CRANE RANCH INC Sandy Mush MWC 126.740 049130005 FRESNO FARMING LLC No Agency 255.386 049130006 HOLFMAN BRENT EDWARD No Agency 246.701 049130008 SUNRISE RANCH INC Sandy Mush MWC 237.275 049140002 LIVINGSTON LAND CO GP No Agency 175.054 049140003 MACHADO FRANK & MACHADO-DANBOM MARLENE No Agency 258.032 049140004 LINCOLN WHITE CRANE A PARTNERSHIP No Agency 38.874 049140005 MACHADO FRANK & MACHADO-DANBOM MARLENE No Agency 591.718 049140006 MODESTO PROPERTIES CO No Agency 194.462 049150001 LIVINGSTON LAND CO GP No Agency 636.822 049150002 LIVINGSTON LAND CO GP No Agency 457.809 049150003 MODESTO PROPERTIES CO No Agency 193.733

5 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

049160001 GALLO CATTLE CO A PART No Agency 639.169 049160002 MODESTO PROPERTIES CO No Agency 463.443 049160003 LIVINGSTON LAND CO GP No Agency 42.427 049160004 GALLO CATTLE CO A PART No Agency 140.789 049170001 MODESTO PROPERTIES CO No Agency 566.104 049170002 MACHADO FRANK Sandy Mush MWC 65.163 049170003 MACHADO FRANK No Agency 497.733 049170004 MODESTO PROPERTIES CO No Agency 51.976 049180001 MACHADO FRANK No Agency 83.096 049180004 FOSTER POULTRY FARMS A CORPORATION No Agency 160.441 049190004 MODESTO PROPERTIES CO No Agency 310.580 049190016 GALLO CATTLE CO A PART No Agency 1331.951 049200001 MODESTO PROPERTIES CO No Agency 78.239 049200005 FOUR S RANCH PARTNERS L L C No Agency 304.650 049200019 FOUR S RANCH PARTNERS L L C No Agency 86.014 049200020 FOUR S RANCH PARTNERS L L C No Agency 223.067 049200021 FOUR S RANCH PARTNERS L L C No Agency 32.173 049200022 FOUR S RANCH PARTNERS L L C No Agency 162.820 049200023 FOUR S RANCH PARTNERS L L C No Agency 159.759 049200024 FOUR S RANCH PARTNERS L L C No Agency 158.891 049200025 FOUR S RANCH PARTNERS L L C No Agency 72.526 049210003 SHS FAMILY LP No Agency 678.829 049210005 SHS FAMILY LP No Agency 460.579 049210006 D & D LAND & WATER INC No Agency 158.339 049220005 HORNING MARY JANE TRUSTEE No Agency 120.372 049220011 SHS FAMILY LP No Agency 230.907 049220013 SHS FAMILY LP No Agency 273.182 049220015 FOUR S RANCH PARTNERS L L C No Agency 628.373 049220016 FOUR S RANCH PARTNERS L L C No Agency 355.738 049220017 FOUR S RANCH PARTNERS L L C No Agency 276.981 049220018 FOUR S RANCH PARTNERS L L C No Agency 316.559 049220019 FOUR S RANCH PARTNERS L L C No Agency 321.233 049220020 FOUR S RANCH PARTNERS L L C No Agency 615.192 049230001 D & D LAND & WATER INC No Agency 240.219 049230002 HORNING MARY JANE TRUSTEE No Agency 45.840 049240005 HORNING MARY JANE TRUSTEE No Agency 146.487 049240011 SACRAMENTO & SAN JOAQUIN DRAINAGE DIST No Agency 4.980 049240012 HORNING MARY JANE TRUSTEE No Agency 487.933 049240015 SHS FAMILY LP No Agency 79.691 049240016 FOUR S RANCH PARTNERS L L C No Agency 564.984 049240017 FOUR S RANCH PARTNERS L L C No Agency 558.311 052010001 SPINARDI II EDWARD TRUSTEE No Agency 418.308 052010006 CRANE NANCY M TRUSTEE No Agency 23.767 052010007 CRANE NANCY M TRUSTEE No Agency 104.147 052020013 SPINARDI II EDWARD TRUSTEE No Agency 221.666 052020042 CRANE NANCY M TRUSTEE No Agency 46.723 052020043 CRANE NANCY M TRUSTEE No Agency 18.113 052050019 CRANE NANCY M TRUSTEE No Agency 46.241 052050020 CRANE NANCY M TRUSTEE No Agency 7.215 052050021 CRANE BERT ORCHARDS LP No Agency 18.907 052050022 CRANE BERT ORCHARDS LP No Agency 37.828 052050023 KAREN N CRANE MCNAB LLC No Agency 35.703 052050024 COUCHMAN MARY CRANE TRUSTEE No Agency 37.971 052050025 COUCHMAN MARY CRANE TRUSTEE No Agency 59.602 052050026 COUCHMAN MARY CRANE TRUSTEE No Agency 59.133 052050027 CRANE-MCNAB KAREN N LLC No Agency 28.621 052050028 COUCHMAN MARY CRANE TRUSTEE No Agency 46.829

6 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

052050029 COUCHMAN MARY CRANE TRUSTEE No Agency 70.856 052050030 COUCHMAN MARY CRANE TRUSTEE No Agency 30.611 052050031 COUCHMAN MARY CRANE TRUSTEE No Agency 98.321 052050032 COUCHMAN MARY CRANE TRUSTEE No Agency 40.249 052050033 CRANE-MCNAB KAREN N LLC No Agency 48.553 052050034 CRANE BERT A No Agency 42.919 052050035 CRANE BERT A No Agency 40.284 052050036 CRANE NANCY M TRUSTEE No Agency 58.574 052050037 CRANE NANCY M TRUSTEE No Agency 113.740 052060012 CRANE NANCY M TRUSTEE No Agency 69.347 052060013 CRANE NANCY M TRUSTEE No Agency 115.533 052060014 CRANE NANCY M TRUSTEE No Agency 170.603 052060015 CRANE BERT ORCHARDS LP No Agency 10.713 052070010 CRANE BERT ORCHARDS LP No Agency 24.731 052070011 CRANE BERT ORCHARDS LP No Agency 171.445 052070012 CRANE BERT ORCHARDS LP No Agency 58.542 052070013 CRANE BERT ORCHARDS LP No Agency 207.910 052070014 CRANE NANCY M TRUSTEE No Agency 9.048 052080006 CRANE-MCNAB KAREN N LLC No Agency 51.642 052080007 CRANE-MCNAB KAREN N LLC No Agency 85.857 052080008 CRANE-MCNAB KAREN N LLC No Agency 89.836 052080009 CRANE-MCNAB KAREN N LLC No Agency 52.904 052080010 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 12.811 052080011 COUCHMAN MARY CRANE TRUSTEE No Agency 11.741 052080012 CRANE-MCNAB KAREN N LLC No Agency 43.675 052080013 CRANE-MCNAB KAREN N LLC No Agency 45.852 052080014 CRANE-MCNAB KAREN N LLC No Agency 61.868 052080015 CRANE BERT ORCHARDS LP No Agency 67.352 052080016 CRANE-MCNAB KAREN N LLC No Agency 36.993 052080017 COUCHMAN MARY CRANE TRUSTEE No Agency 20.168 052080019 CRANE-MCNAB KAREN N LLC No Agency 110.359 052080020 CRANE BERT ORCHARDS LP No Agency 117.001 052080021 CRANE BERT ORCHARDS LP No Agency 92.405 052080022 CRANE BERT ORCHARDS LP No Agency 167.911 052080023 CRANE BERT ORCHARDS LP No Agency 161.480 052090033 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 38.579 052090034 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 42.072 052090035 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 39.414 052090036 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 14.203 052090037 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 28.952 052090038 CRANE-MCNAB KAREN N LLC No Agency 67.092 052090039 CRANE-MCNAB KAREN N LLC No Agency 61.813 052090040 CRANE-MCNAB KAREN N LLC No Agency 65.894 052090041 CRANE-MCNAB KAREN N LLC No Agency 60.155 052090042 CRANE-MCNAB KAREN N LLC No Agency 51.398 052090043 CRANE-MCNAB KAREN N LLC No Agency 55.988 052090044 CRANE-MCNAB KAREN N LLC No Agency 52.701 052090045 CRANE-MCNAB KAREN N LLC No Agency 58.272 052100001 CASTLE FARMS INC No Agency 78.994 052100012 CASTLE FARMS INC No Agency 19.528 052100013 CASTLE FARMS INC No Agency 19.628 052100014 CASTLE FARMS INC No Agency 19.728 052100015 CASTLE FARMS INC No Agency 19.827 052100016 CASTLE FARMS INC No Agency 19.927 052100017 CASTLE FARMS INC No Agency 18.519 052100018 CASTLE FARMS INC No Agency 19.039 052100019 CASTLE FARMS INC No Agency 19.725

7 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

052100020 CASTLE FARMS INC No Agency 19.776 052100021 CASTLE FARMS INC No Agency 19.827 052100022 CASTLE FARMS INC No Agency 19.878 052100023 CASTLE FARMS INC No Agency 19.930 052100024 CASTLE FARMS INC No Agency 20.068 052100025 CASTLE FARMS INC No Agency 20.017 052100026 CASTLE FARMS INC No Agency 19.966 052100027 CASTLE FARMS INC No Agency 19.915 052100028 CASTLE FARMS INC No Agency 19.864 052100029 CASTLE FARMS INC No Agency 19.813 052100030 CASTLE FARMS INC No Agency 19.762 052100031 CASTLE FARMS INC No Agency 19.710 052100032 COUNTY OF MERCED CASTLE No Agency 19.100 052130019 COUNTY OF MERCED CASTLE No Agency 67.046 052140006 CASTLE FARMS INC No Agency 70.522 052140014 CASTLE FARMS INC No Agency 20.317 052140015 CASTLE FARMS INC No Agency 20.084 052140016 CASTLE FARMS INC No Agency 19.973 052140017 CASTLE FARMS INC No Agency 20.978 052140018 CASTLE FARMS INC No Agency 20.644 052140022 CASTLE FARMS INC No Agency 19.315 052140023 CASTLE FARMS INC No Agency 20.303 052140024 CASTLE FARMS INC No Agency 20.292 052140025 CASTLE FARMS INC No Agency 20.819 052140026 CASTLE FARMS INC No Agency 20.572 052140027 CASTLE FARMS INC No Agency 19.528 052140028 CASTLE FARMS INC No Agency 19.523 052140029 CASTLE FARMS INC No Agency 19.605 052140030 CASTLE FARMS INC No Agency 20.347 052140031 CASTLE FARMS INC No Agency 20.780 052140032 CASTLE FARMS INC No Agency 20.813 052140033 CASTLE FARMS INC No Agency 20.825 052140034 CASTLE FARMS INC No Agency 18.813 052140035 CASTLE FARMS INC No Agency 18.798 052140036 CASTLE FARMS INC No Agency 18.749 052140037 CASTLE FARMS INC No Agency 18.128 052140038 CASTLE FARMS INC No Agency 20.058 052140039 CASTLE FARMS INC No Agency 20.108 052140040 CASTLE FARMS INC No Agency 20.159 052140041 CASTLE FARMS INC No Agency 19.759 052140042 SACRAMENTO & SAN JOAQUIN DRAINAGE DIST No Agency 11.313 052140043 CASTLE FARMS INC No Agency 17.543 052140044 CASTLE FARMS INC No Agency 15.642 052140049 COUCHMAN MARY CRANE TRUSTEE No Agency 46.247 052140050 COUCHMAN MARY CRANE TRUSTEE No Agency 46.257 052140051 COUCHMAN MARY CRANE TRUSTEE No Agency 44.403 052140052 COUCHMAN MARY CRANE TRUSTEE No Agency 44.420 052140053 COUCHMAN MARY CRANE TRUSTEE No Agency 47.360 052140055 COUCHMAN MARY CRANE TRUSTEE No Agency 55.949 052140056 COUCHMAN MARY CRANE TRUSTEE No Agency 51.899 052140057 CRANE-MCNAB KAREN N LLC No Agency 44.908 052140058 CRANE-MCNAB KAREN N LLC No Agency 43.612 052140063 COUCHMAN MARY CRANE TRUSTEE No Agency 57.027 052140064 CASTLE FARMS INC No Agency 6.621 052140065 CRANE-MCNAB KAREN N LLC No Agency 45.925 052140066 CRANE-MCNAB KAREN N LLC No Agency 41.742 052150008 CRANE BERT ORCHARDS LP No Agency 46.168

8 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

052150009 CRANE BERT ORCHARDS LP No Agency 44.439 052150010 CRANE BERT ORCHARDS LP No Agency 92.849 052150011 CRANE BERT ORCHARDS LP No Agency 112.382 052150012 COUCHMAN MARY CRANE TRUSTEE No Agency 147.437 052150013 KAREN N CRANE MCNAB LLC No Agency 145.451 052170007 VARGAS DAVID No Agency 14.458 052170009 CASTLE FARMS INC No Agency 62.541 052170011 FRESNO FARMING LLC No Agency 152.741 052170012 CASTLE FARMS INC No Agency 132.264 052170019 SAECHAO KAO WA No Agency 3.633 052180020 COUNTY OF MERCED CASTLE No Agency 27.917 052180021 COUNTY OF MERCED CASTLE No Agency 479.658 052220031 COUNTY OF MERCED CASTLE No Agency 44.300 052220039 SAHOTA AMARJIT S No Agency 87.517 052220040 SAHOTA AMARJIT S No Agency 14.335 052310007 MERCED IRRIGATION DISTRICT No Agency 5.593 052310008 MERCED IRRIGATION DISTRICT No Agency 52.165 052310013 MERCED IRRIGATION DISTRICT No Agency 53.167 052310014 MERCED IRRIGATION DISTRICT No Agency 7.535 052310019 MERCED IRRIGATION DISTRICT No Agency 14.373 052310020 MERCED IRRIGATION DISTRICT No Agency 99.181 052310021 MERCED IRRIGATION DISTRICT No Agency 65.689 052310022 MERCED IRRIGATION DISTRICT No Agency 22.438 052310023 MERCED IRRIGATION DISTRICT No Agency 2.119 052310024 MERCED IRRIGATION DISTRICT No Agency 10.582 052310025 MERCED IRRIGATION DISTRICT No Agency 18.617 052310026 MERCED IRRIGATION DISTRICT No Agency 55.416 052310028 MERCED IRRIGATION DISTRICT No Agency 52.228 052310030 MERCED IRRIGATION DISTRICT No Agency 9.842 052310031 MERCED IRRIGATION DISTRICT No Agency 2.209 052310032 MERCED IRRIGATION DISTRICT No Agency 2.445 052310033 MERCED IRRIGATION DISTRICT No Agency 22.590 052310034 MERCED IRRIGATION DISTRICT No Agency 88.810 052480001 CASTLE FARMS INC No Agency 706.612 052480002 CASTLE FARMS INC No Agency 35.673 052480003 CASTLE FARMS INC No Agency 15.093 052480004 CASTLE FARMS INC No Agency 637.021 052480005 CASTLE FARMS INC No Agency 415.672 052480006 CASTLE FARMS INC No Agency 200.705 052480007 CASTLE FARMS INC No Agency 561.940 052540043 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 56.498 052540044 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 64.153 052540045 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 70.129 052540046 COUCHMAN MARY CRANE TRUSTEE No Agency 36.729 052540047 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 30.398 052540048 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 17.648 052540049 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 19.063 052540050 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 17.819 052540051 COUCHMAN MARY CRANE FAMILY PARTNERSHIP LP No Agency 4.892 053010001 MERCED FALLS INVESTORS LLC No Agency 616.306 053010002 RODUNER CATTLE INC No Agency 13.321 053010003 MERCED FALLS INVESTORS LLC No Agency 631.825 053010004 MATHIS L & C FAMILY LP No Agency 627.586 053010006 MERCED FALLS INVESTORS LLC No Agency 337.493 053010007 MERCED FALLS INVESTORS LLC No Agency 638.492 053010008 MERCED FALLS INVESTORS LLC No Agency 82.867 053010009 MATHIS L & C FAMILY LP No Agency 557.459

9 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

053010010 W P RODUNER CATTLE & FARMING CO No Agency 176.957 053010011 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 102.996 053020001 MATHIS L & C FAMILY LP No Agency 642.522 053020002 MATHIS L & C FAMILY LP No Agency 641.457 053020003 MATHIS L & C FAMILY LP No Agency 233.928 053020004 MATHIS L & C FAMILY LP No Agency 639.026 053020005 MATHIS L & C FAMILY LP No Agency 638.634 053020006 MATHIS L & C FAMILY LP No Agency 163.027 053030001 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 598.984 053030002 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 118.908 053030003 MERCED FALLS INVESTORS LLC No Agency 524.995 053030004 MATHIS L & C FAMILY LP No Agency 637.395 053030005 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 608.501 053030006 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 319.155 053030007 MYERS JOHN II CO-TRUSTEE No Agency 319.950 053030008 MYERS JOHN II CO-TRUSTEE No Agency 638.610 053040001 MATHIS L & C FAMILY LP No Agency 637.278 053040002 MATHIS L & C FAMILY LP No Agency 636.475 053040003 MATHIS L & C FAMILY LP No Agency 545.059 053040004 MYERS JOHN II CO-TRUSTEE No Agency 641.294 053040005 MYERS JOHN II CO-TRUSTEE No Agency 639.310 053040006 MYERS JOHN II CO-TRUSTEE No Agency 639.089 053050004 MYERS JOHN II CO-TRUSTEE No Agency 651.452 053050007 MYERS JOHN II CO-TRUSTEE No Agency 649.628 053050008 MYERS JOHN II CO-TRUSTEE No Agency 645.863 053050009 MYERS JOHN II CO-TRUSTEE No Agency 558.359 053050010 MYERS JOHN II CO-TRUSTEE No Agency 381.173 053050011 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 579.692 053050012 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 110.500 053050013 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 228.168 053060001 MYERS JOHN II CO-TRUSTEE No Agency 643.013 053060002 MYERS JOHN II CO-TRUSTEE No Agency 641.733 053060003 MYERS JOHN II CO-TRUSTEE No Agency 642.014 053060004 MYERS JOHN II CO-TRUSTEE No Agency 656.162 053060005 MYERS JOHN II CO-TRUSTEE No Agency 653.351 053060006 MYERS JOHN II CO-TRUSTEE No Agency 651.506 053070001 ICHORD FAMILY MERCED RANCH LLC No Agency 599.773 053070002 ICHORD FAMILY MERCED RANCH LLC No Agency 313.679 053070003 ICHORD FAMILY MERCED RANCH LLC No Agency 308.561 053070004 ICHORD FAMILY MERCED RANCH LLC No Agency 620.739 053070005 ICHORD FAMILY MERCED RANCH LLC No Agency 291.406 053070008 MYERS JOHN II CO-TRUSTEE No Agency 596.309 053070009 MYERS JOHN II CO-TRUSTEE No Agency 611.046 053070010 HUNT FARMS LAND L L C No Agency 317.631 053080004 MYERS JOHN II CO-TRUSTEE No Agency 516.945 053080005 BENJAMIN LAND LP No Agency 281.038 053080017 REESE ISABEL LOUISE No Agency 113.287 053080022 THOMAS ARLAN B No Agency 101.734 053080026 MYERS JOHN II CO-TRUSTEE No Agency 9.842 053080027 HILLCREST DAIRY LP No Agency 104.243 053080036 LITTLE BEAR CREEK RANCH LLC No Agency 145.528 053080038 MVKT FARMS L L C No Agency 208.263 053080039 MYERS JOHN II CO-TRUSTEE No Agency 23.475 053080040 MYERS JOHN II CO-TRUSTEE No Agency 227.092 053080041 MVKT FARMS L L C No Agency 5.262 053080043 MYERS JOHN II CO-TRUSTEE No Agency 631.149 053080047 MYERS JOHN II CO-TRUSTEE No Agency 8.721

10 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

053080048 MYERS JOHN II CO-TRUSTEE No Agency 335.634 053080049 MYERS JOHN II CO-TRUSTEE No Agency 264.663 053091012 MYERS JOHN II CO-TRUSTEE No Agency 261.667 053100013 HILLCREST DAIRY LP No Agency 39.231 053100020 FUREY MARY L TRUSTEE No Agency 78.982 053100023 FUREY MARY L TRUSTEE No Agency 4.965 053100026 FUREY MARY L TRUSTEE No Agency 4.897 053100027 FUREY MARY L TRUSTEE No Agency 382.802 053100028 OLD CASTILE PROPERTIES LP No Agency 48.446 053100030 OLD CASTILE PROPERTIES LP No Agency 20.284 053100038 FUREY MARY L TRUSTEE No Agency 106.361 053100039 GALLAWAY DOUGLAS & SHARON TRUSTEES No Agency 204.048 053100044 HOEKSTRA LAND CO LP No Agency 51.495 053100047 HILLCREST DAIRY LP No Agency 17.201 053100055 LHR FARMS II L L C No Agency 10.175 053100056 THOMAS ELAINE K TRUSTEE No Agency 156.627 053100062 EAST BAY CONSULTING LLC No Agency 175.100 053100065 HILLCREST DAIRY LP No Agency 267.488 053100068 SETTON EQUITIES LLC No Agency 216.528 053100070 RANI FARMS L L C No Agency 184.138 053100071 SUNSHINE SSA PROPERTIES LP No Agency 150.463 053100072 MERCED IRRIGATION DISTRICT No Agency 42.017 053100073 HOEKSTRA LAND CO LP No Agency 208.602 053110001 AVN FARMS LLC No Agency 19.353 053110006 HOEKSTRA LAND CO LP No Agency 31.685 053110010 AVN FARMS LLC No Agency 31.657 053110011 MERGY RICHARD L & ANITA M No Agency 3.707 053110012 HERRERA LOUIS & SYLVIA No Agency 4.394 053110013 ESPINDOLA ANTONIO No Agency 6.448 053110015 MCCRARY BARBARA J TRUSTEE No Agency 9.809 053110017 M & S NALLASIVAN LIMITED PARTNERSHIP No Agency 49.289 053150003 FUREY MARY L TRUSTEE No Agency 312.772 053150007 FUREY MARY L TRUSTEE No Agency 125.023 053150009 GALLAWAY DOUGLAS & SHARON TRUSTEES No Agency 30.838 053150010 DHILLON MALVINDER TRUSTEE No Agency 219.821 053150034 STILLMAN THOMAS B & JOYCE C TRUSTEES No Agency 40.080 053150037 STILLMAN SHANE & MICHELLE No Agency 38.041 053150038 STILLMAN THOMAS B & JOYCE C TRUSTEES No Agency 36.909 053150039 ALKEMA ROBERT RALPH & ANNA MARIE CO-TRUSTEES No Agency 5.288 053150040 ALKEMA ROBERT RALPH & ANNA MARIE CO-TRUSTEES No Agency 31.894 053150041 STILLMAN THOMAS B & JOYCE C TRUSTEES No Agency 5.731 053150042 STILLMAN THOMAS B & JOYCE C TRUSTEES No Agency 76.252 053170003 MORRISON KENNETH D & ADELA M TRUSTEE No Agency 253.565 053180001 MORRISON KENNETH D & ADELA M TRUSTEE No Agency 585.391 053180002 MORRISON ROY & VEVA RANCH CORPORATION No Agency 102.471 053180003 MORRISON KENNETH D & ADELA M TRUSTEE No Agency 652.433 053180004 MORRISON ROY & VEVA RANCH CORPORATION No Agency 494.221 053190001 BENJAMIN LAND LP No Agency 250.085 053190002 MYERS JOHN II CO-TRUSTEE No Agency 549.709 053190003 MORRISON ROY & VEVA RANCH CORPORATION No Agency 631.397 053190006 HUANG MORGAN C No Agency 337.544 053190007 BUTLER DANIEL C & BONNIE J TRUSTEES No Agency 161.117 053190012 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 62.309 053190013 BUTLER DANIEL C & BONNIE J TRUSTEES No Agency 155.431 053190014 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 378.623 053190015 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 267.777 053190016 BUTLER DANIEL C & BONNIE J TRUSTEES No Agency 247.299

11 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

053190017 AVN FARMS LLC No Agency 167.110 053190018 RICHARDS ROY H & DANA A TRUSTEE No Agency 40.096 053190019 RICHARDS ROY H & DANA A TRUSTEE No Agency 74.555 053200002 HUANG MORGAN C No Agency 126.881 053200005 RICHARDS ROY H TRUSTEE No Agency 159.999 053200006 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 81.269 053200008 RICHARDS ROY H & DANA A TRUSTEE No Agency 239.612 053200009 RICHARDS ROY H & DANA A TRUSTEE No Agency 8.910 053200013 DINSMORE RONALD A & PATRICIA F No Agency 12.612 053200014 DINSMORE RONALD A & PATRICIA F No Agency 13.023 053200019 RICHARDS ROY H & DANA A TRUSTEE No Agency 264.180 053200028 RICHARDS ROY H TRUSTEE No Agency 210.833 053200029 RICHARDS ROY H TRUSTEE No Agency 400.540 053200030 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 455.008 053200031 MUNSEL SUSAN ROSE & CROOKHAM MARY KATHLEEN TRUSTEE No Agency 45.720 053200032 BUTLER DANIEL C & BONNIE J TRUSTEES No Agency 18.097 053200033 LHR FARMS L L C No Agency 167.132 053200034 RICHARDS ROY H & DANA A TRUSTEE No Agency 301.907 053200035 DINSMORE RON & PATT No Agency 12.109 053200036 GALLAWAY DOUGLAS & SHARON TRUSTEES No Agency 79.140 053200037 RICHARDS ROY H & DANA A TRUSTEE No Agency 1198.425 053210004 RICHARDS ROY H & DANA A TRUSTEE No Agency 87.761 053210005 RICHARDS ROY H & DANA A TRUSTEE No Agency 100.412 053210006 RICHARDS ROY H & DANA A TRUSTEE No Agency 710.827 053220003 ROEN ERIK O TRUSTEE No Agency 483.391 053220004 FUREY MARY L TRUSTEE No Agency 151.972 053220005 ROEN ERIK O TRUSTEE No Agency 638.843 053220010 ROEN ERIK O TRUSTEE No Agency 151.797 053220012 ROEN ERIK O TRUSTEE No Agency 267.741 053220013 ROEN ERIK O TRUSTEE No Agency 354.532 053220014 ROEN ERIK O TRUSTEE No Agency 628.703 053220018 RICHARDS ROY H & DANA A TRUSTEE No Agency 154.953 053220019 MAYO MARK P & LISA J No Agency 2.524 053220020 MAYO MARK P & LISA J No Agency 67.003 053220021 RICHARDS ROY H & DANA A TRUSTEE No Agency 316.997 053230001 ROEN ERIK O TRUSTEE No Agency 223.195 053230004 RICHARDS ROY H & DANA A TRUSTEE No Agency 623.678 053230005 ROEN ERIK O TRUSTEE No Agency 408.675 053230006 RICHARDS ROY H & DANA A TRUSTEE No Agency 881.244 053250001 MERCED IRRIGATION DISTRICT No Agency 10.985 053250002 MERCED IRRIGATION DISTRICT No Agency 135.928 053250003 MERCED IRRIGATION DISTRICT No Agency 25.351 053250013 MERCED IRRIGATION DISTRICT No Agency 6.026 053250014 MERCED IRRIGATION DISTRICT No Agency 3.662 053290007 RIES MICHAEL J & STELLA No Agency 6.835 053290010 ZUNIGA ADAN CISNEROS No Agency 9.355 053290017 MAYO DAIRY A PARTNERSHIP No Agency 164.391 053290018 MAYO DAIRY A PARTNERSHIP No Agency 3.314 053290019 MAYO DAIRY A PARTNERSHIP No Agency 6.970 053290021 MAYO MARK P & LISA J No Agency 2.596 053290022 MAYO MARK P & LISA J No Agency 19.245 053290030 RIES MICHAEL J & STELLA No Agency 12.266 053320002 DAVEY ERWIN R & KAREN A TRUSTEES No Agency 9.671 053320003 AVN FARMS LLC No Agency 15.177 053320004 AVN FARMS LLC No Agency 79.401 053320005 MYERS JOHN II CO-TRUSTEE No Agency 299.671 054020004 STATE OF CALIFORNIA FISH & GAME WILDL CON No Agency 116.164

12 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

054030001 STATE OF CALIFORNIA FISH & GAME WILDL CON No Agency 260.308 054070001 STATE OF CALIFORNIA FISH & GAME WILDL CON No Agency 7.745 054070003 STATE OF CALIFORNIA FISH & GAME WILDL CON No Agency 11.157 054070005 STATE OF CALIFORNIA FREMONT PARK No Agency 8.710 054080004 STATE OF CALIFORNIA FREMONT PARK No Agency 5.661 054160003 STATE OF CALIFORNIA PARKS & REC DEPART No Agency 24.272 054160004 STATE OF CALIFORNIA PARKS & REC DEPART No Agency 27.146 054190004 STATE OF CALIFORNIA PARKS & REC DEPART No Agency 4.555 054190007 STATE OF CALIFORNIA PARKS & REC DEPART No Agency 20.536 055010003 GBRK LLC No Agency 52.598 055010004 GBRK LLC No Agency 110.656 055010006 GBRK LLC No Agency 37.438 055010007 GBRK LLC No Agency 136.108 055020007 STEVINSON JAMES J A CORPORATION No Agency 159.897 055020008 STEVINSON JAMES J A CORPORATION No Agency 152.251 055020009 STEVINSON J J CORPORATION Stevinson Water Dist. 157.682 055020010 STEVINSON J J CORPORATION Stevinson Water Dist. 154.903 055020013 STEVINSON J J CORPN Stevinson Water Dist. 35.546 055020014 STEVINSON J J CORPN Stevinson Water Dist. 20.746 055020015 STEVINSON J J CORPN Stevinson Water Dist. 489.902 055030002 STEVINSON JAMES J A CORPORATION Stevinson Water Dist. 8.901 055030003 STEVINSON J J CORPORATION Stevinson Water Dist. 8.624 055030004 STEVINSON JAMES J CORP Stevinson Water Dist. 18.724 055030005 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 39.162 055030006 GBRK LLC Stevinson Water Dist. 9.970 055030007 FEZETTE THOMAS P & BARBARA A Merquin Co. Water Dist. 14.990 055030008 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 33.167 055030009 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 47.255 055030010 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 28.140 055030011 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 17.473 055030012 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 18.670 055030014 FLYING H PARTNERS LLC Stevinson Water Dist. 10.407 055030015 GBRK LLC Stevinson Water Dist. 50.181 055030016 STEVINSON JAMES J A CORPORATION Stevinson Water Dist. 9.546 055030017 GBRK LLC Stevinson Water Dist. 38.948 055030020 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 31.060 055030022 GUEST BETTY J TRUSTEE Merquin Co. Water Dist. 8.947 055030023 GUEST BETTY J TRUSTEE Merquin Co. Water Dist. 8.184 055030024 VALENCIA NATALIE T Merquin Co. Water Dist. 8.940 055030025 BOBBITT DAVID & CHRISTINE Merquin Co. Water Dist. 2.979 055030026 COELHO WILLIAM E TRUSTEE Merquin Co. Water Dist. 17.865 055030027 JOHNSON KENNETH STEVEN & NANCY RUTH Merquin Co. Water Dist. 10.117 055030028 JOHNSON KENNETH S & NANCY R Merquin Co. Water Dist. 5.354 055030029 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 38.278 055030032 MARTINEZ DEBRA A Merquin Co. Water Dist. 13.360 055030034 COELHO WILLIAM E TRUSTEE Merquin Co. Water Dist. 18.102 055030035 STEVINSON J J CORPORATION Stevinson Water Dist. 378.984 055030036 STEVINSON J J CORPORATION Stevinson Water Dist. 12.963 055030037 STEVINSON J J CORPORATION Stevinson Water Dist. 217.517 055030042 HUCKABY JAMES L & REBECCA L Merquin Co. Water Dist. 10.534 055030043 CORIA ARTURO & IRMA Merquin Co. Water Dist. 5.572 055030044 GBRK LLC Stevinson Water Dist. 43.383 055030045 STEVINSON JAMES J A CORP Stevinson Water Dist. 17.974 055040002 SPITZER JOHN Merquin Co. Water Dist. 19.221 055040003 HUCKABY JAMES L & REBECCA Merquin Co. Water Dist. 9.610 055040004 WHITSON WADE & CAROL Merquin Co. Water Dist. 4.805 055040005 HUCKABY JAMES LEVENE & REBECCA LYNN Merquin Co. Water Dist. 4.805

13 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055040006 MENDOZA JOSE & MARIA PATRICIA Merquin Co. Water Dist. 9.610 055040008 GALVAN ALEJANDRO Merquin Co. Water Dist. 9.441 055040009 VIERRA LLOYD J C & MELISSA C TRUSTEE & VIERRA LLOY Merquin Co. Water Dist. 9.441 055040011 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 19.344 055040012 STEVINSON J J CORPORATION Stevinson Water Dist. 24.574 055040013 STEVINSON J J CORPORATION Stevinson Water Dist. 71.723 055040014 STEVINSON J J CORPORATION Stevinson Water Dist. 322.924 055040015 BOBBE HENRY C & DEBRA M Merquin Co. Water Dist. 19.242 055040016 RAMIREZ RAUL & VERONICA TRUSTEE Merquin Co. Water Dist. 9.610 055040017 AGUEDA PAUL G & ROSA M Merquin Co. Water Dist. 18.777 055050005 STATE OF CALIFORNIA PARKS & REC DEPART Stevinson Water Dist. 34.087 055050006 STEVINSON JAMES J A CORPORATION Stevinson Water Dist. 7.201 055050007 STEVINSON J J CORPORATION Stevinson Water Dist. 34.495 055050008 STEVINSON J J CORPORATION Stevinson Water Dist. 164.300 055060001 GALLO VINEYARDS INC No Agency 132.965 055060002 GALLO VINEYARDS INC No Agency 62.468 055060005 GALLO VINEYARDS INC No Agency 35.325 055060006 GALLO VINEYARDS INC No Agency 41.060 055060007 GALLO VINEYARDS INC No Agency 2.531 055060008 GALLO WINERY E & J No Agency 56.951 055060009 GALLO VINEYARDS INC No Agency 3.340 055070001 GALLO VINEYARDS INC No Agency 13.258 055070002 GALLO VINEYARDS INC No Agency 34.881 055070011 GALLO VINEYARDS INC No Agency 12.577 055070012 GALLO VINEYARDS INC No Agency 81.312 055070014 GALLO VINEYARDS INC No Agency 77.637 055070015 GALLO VINEYARDS INC No Agency 38.862 055070016 GALLO VINEYARDS INC No Agency 39.118 055070017 GALLO VINEYARDS INC No Agency 76.958 055070018 GALLO VINEYARDS INC No Agency 152.942 055070020 MERCED COUNTY HAGEMAN PARK No Agency 15.146 055070021 HUSBANDS RUBY & KELLY TRUSTEES No Agency 44.302 055070022 GALLO VINEYARDS INC No Agency 79.724 055070023 GALLO VINEYARDS INC No Agency 64.006 055070024 GALLO VINEYARDS INC No Agency 166.468 055070025 GALLO VINEYARDS INC No Agency 26.932 055080001 GALLO VINEYARDS INC No Agency 113.763 055080002 GALLO VINEYARDS INC No Agency 39.025 055080020 BRASIL MICHAEL & VERONICA Sandy Mush MWC 76.204 055080021 HITCHMAN SUZANNE ELLEN SOLVIN TRUSTEE No Agency 51.920 055080022 FRIAS JUAN & MARTHA LETICIA No Agency 27.274 055080023 BRASIL MICHAEL & VERONICA Sandy Mush MWC 79.598 055080029 GALLO VINEYARDS INC No Agency 42.550 055080035 GALLO VINEYARDS INC No Agency 159.528 055080036 BRASIL MICHAEL & VERONICA Merquin Co. Water Dist. 160.520 055090004 BAPTISTA JOHN R & PATRICIA A TRUSTEE Merquin Co. Water Dist. 73.212 055090005 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 27.980 055090006 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 28.807 055090007 VIERRA GREGORY J & SHIRLEY M TRUSTEES No Agency 48.528 055090009 BAPTISTA JOHN R & PATRICIA A TRUSTEE No Agency 25.209 055090012 BAPTISTA JOHN R & PATRICIA A TRUSTEE No Agency 69.174 055090013 MBF RANCHES LLC No Agency 110.890 055090017 POLLARD JIMMY W & PATRICIA J TRUSTEE No Agency 4.206 055090019 DENIS FAMILY PROPERTIES A PARTNERSHIP No Agency 36.189 055090022 GALLO VINEYARDS INC No Agency 15.569 055090023 GALLO VINEYARDS INC No Agency 208.010 055090024 BAPTISTA JOHN R & PATRICIA A TRUSTEE No Agency 201.139

14 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055090026 VIERRA GREGORY J & SHIRLEY M TRUSTEES No Agency 21.202 055090027 BAPTISTA JOHN RANDALL No Agency 35.659 055090030 VIERRA GREGORY J & SHIRLEY M TRUSTEE No Agency 212.222 055090031 GALLO VINEYARDS INC No Agency 85.604 055100001 STEVINSON JAMES J A CORPORATION No Agency 12.439 055100002 STEVINSON CORP JAMES J Stevinson Water Dist. 61.210 055100005 FLYING H PARTNERS LLC Stevinson Water Dist. 37.097 055100009 MBF RANCHES LLC Merquin Co. Water Dist. 6.284 055100010 MBF RANCHES LLC Merquin Co. Water Dist. 29.409 055100011 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 29.044 055100012 FLYING H PARTNERS LLC Stevinson Water Dist. 78.800 055100013 FLYING H PARTNERS LLC Stevinson Water Dist. 78.020 055100014 FLYING H PARTNERS LLC Stevinson Water Dist. 13.359 055100015 STEVINSON J J CORPN Stevinson Water Dist. 58.753 055100017 STEVINSON J J CORPN Stevinson Water Dist. 5.417 055100018 STEVINSON J J CORPN Stevinson Water Dist. 219.409 055100019 STEVINSON J J CORPN Stevinson Water Dist. 245.296 055100020 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE No Agency 203.077 055110001 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 9.342 055110005 VIERRA LLOYD J C & MELISSA C TRUSTEE Merquin Co. Water Dist. 19.375 055110006 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 19.304 055110008 NERVINO DAVID J & VICKIE C TRUSTEES Merquin Co. Water Dist. 59.842 055110009 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 47.744 055110010 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 61.829 055110011 STEVINSON REED S & DIANE M Merquin Co. Water Dist. 20.101 055110012 ZERMENO JOSE DE JESUS & MARIA CONCEPCION Merquin Co. Water Dist. 19.756 055110013 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 9.810 055110014 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 9.761 055110017 AMARAL FRANK C Merquin Co. Water Dist. 19.487 055110021 GOMES WILLIAM LOUIS & CONNIE Merquin Co. Water Dist. 9.722 055110022 PEREZ LAURA G Merquin Co. Water Dist. 9.718 055110024 ALVARES LONNIE Merquin Co. Water Dist. 15.033 055110025 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 29.861 055110026 LESTER JERRY & SHERRY Merquin Co. Water Dist. 9.895 055110027 ROMMEL MICHAEL Merquin Co. Water Dist. 9.862 055110028 DRUMONDE OSCAR A & LUISIANA S TRUSTEES Merquin Co. Water Dist. 19.505 055110031 PEASE WILLIAM M & PATRICIA LEE Merquin Co. Water Dist. 4.874 055110032 COELHO WILLIAM & CHRISTINE Merquin Co. Water Dist. 19.496 055110033 MBF RANCHES LLC Merquin Co. Water Dist. 97.967 055110034 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 5.187 055110035 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 5.172 055110036 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 41.669 055110037 MBF RANCHES LLC Merquin Co. Water Dist. 75.884 055110038 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 75.528 055110039 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 37.896 055110041 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 24.228 055110042 CABRAL JOSE S Merquin Co. Water Dist. 9.728 055110050 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 5.000 055110051 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 25.491 055110052 DORES DAIRY A PARTNERSHIP Merquin Co. Water Dist. 34.053 055110055 DRUMONDE OSCAR A TRUSTEE Merquin Co. Water Dist. 46.069 055110060 VIERRA LLOYD J C & MELISSA C TRUSTEE Merquin Co. Water Dist. 9.619 055110063 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 39.482 055110064 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 20.015 055110065 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 15.317 055110068 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 58.101 055110076 LEWIS JOE JR & DIANE M TRUSTEES Merquin Co. Water Dist. 25.140

15 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055110077 LEWIS JOE JR & DIANE M TRUSTEES Merquin Co. Water Dist. 38.957 055110078 LEWIS JOE JR & DIANE M TRUSTEES Merquin Co. Water Dist. 8.588 055110079 LEWIS JOE JR & DIANE M TRUSTEES Merquin Co. Water Dist. 30.096 055110080 MIGUEL DENNIS P & VICTORIA A Merquin Co. Water Dist. 17.970 055110081 CONKLIN JEFFREY & DEANNA Merquin Co. Water Dist. 5.648 055110082 SILVA DIANNE T Merquin Co. Water Dist. 5.560 055110086 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 14.716 055110088 AMARAL FRANK C Merquin Co. Water Dist. 58.142 055120001 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 76.783 055120003 VIERRA GREGORY J & SHIRLEY M TRUSTEES Merquin Co. Water Dist. 75.614 055120004 VIERRA GREGORY J & SHIRLEY M TRUSTEES Merquin Co. Water Dist. 72.057 055120005 VIERRA GREGORY J & SHIRLEY M TRUSTEES Merquin Co. Water Dist. 41.805 055120007 DULCIE DIAS FAMILY LIMITED PARTNERSHIP Merquin Co. Water Dist. 18.136 055120008 DULCIE DIAS FAMILY LIMITED PARTNERSHIP Merquin Co. Water Dist. 9.823 055120009 DULCIE DIAS FAMILY LIMITED PARTNERSHIP Merquin Co. Water Dist. 9.857 055120010 DULCIE DIAS FAMILY LIMITED PARTNERSHIP Merquin Co. Water Dist. 41.249 055120013 FERNANDES MICHAEL A Merquin Co. Water Dist. 17.778 055120014 HOLMES DENISE & DENNIS Merquin Co. Water Dist. 4.474 055120015 RAZON MARCELINO HERRERA Merquin Co. Water Dist. 4.436 055120016 AGUILA MARIO J ROSAS & PEREZ JOSE A Merquin Co. Water Dist. 4.959 055120017 SECORD TIMOTHY W Merquin Co. Water Dist. 9.151 055120019 BAPTISTA JOHN R & PATRICIA A TRUSTEE Merquin Co. Water Dist. 39.993 055120020 MBF RANCHES LLC No Agency 42.084 055120021 MBF RANCHES LLC No Agency 42.868 055120022 BAPTISTA JOHN R & PATRICIA A TRUSTEE Merquin Co. Water Dist. 40.738 055120024 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 79.406 055120025 DULCIE DIAS FAMILY LIMITED PARTNERSHIP Merquin Co. Water Dist. 15.584 055120026 KOCH SUZANNE M TRUSTEE Merquin Co. Water Dist. 19.692 055120027 KOCH SUZANNE M TRUSTEE Merquin Co. Water Dist. 44.014 055120028 OUSE JORDON & ROSEMARY TRUSTEES Merquin Co. Water Dist. 35.583 055120031 SINGH BOBBY & SATBEER Merquin Co. Water Dist. 18.392 055120033 DOMINGOS ANTHONY F & THERESA S Merquin Co. Water Dist. 17.146 055120034 AMARAL FRANK Merquin Co. Water Dist. 26.251 055120035 AMARAL FRANK Merquin Co. Water Dist. 12.342 055120036 AMARAL FRANK Merquin Co. Water Dist. 17.484 055120038 TORRES FELIPE JASSO & JASO LUISA C Merquin Co. Water Dist. 10.159 055120039 OROZCO ALFONSO ARIAS & DEARIAS RAFAELA RIVERA Merquin Co. Water Dist. 8.815 055120040 SANCHEZ RAFAEL Merquin Co. Water Dist. 4.573 055120041 MILESTONE FINANCIAL LLC Merquin Co. Water Dist. 9.109 055120043 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 36.319 055120044 KOCH SUZANNE M TRUSTEE Merquin Co. Water Dist. 19.122 055120045 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 72.946 055120046 SOUZA JOHN S TRUSTEE & SOUZA JOE S & JUDY S TRUSTE Merquin Co. Water Dist. 160.607 055120047 KOCH AGNES Merquin Co. Water Dist. 17.914 055120048 OLIVEIRA JOSE H & DEBRA A TRUSTEES Merquin Co. Water Dist. 9.093 055120050 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 74.738 055131001 BRASIL MICHAEL & VERONICA Sandy Mush MWC 20.508 055131002 BRASIL MICHAEL & VERONICA Sandy Mush MWC 20.508 055131003 BRASIL MICHAEL STEVEN & VERONICA Sandy Mush MWC 125.017 055132001 FRESNO FARMING LLC No Agency 83.984 055132002 FRESNO FARMING LLC No Agency 52.149 055132003 GBRK LLC No Agency 259.125 055132004 STOUT MARK Merquin Co. Water Dist. 9.644 055132005 MCDONOUGH DANNY & VALORIE Merquin Co. Water Dist. 19.183 055132006 MCDONOUGH DANNY & VALORIE Merquin Co. Water Dist. 19.344 055132007 GBRK LLC Merquin Co. Water Dist. 21.896 055141001 GBRK LLC Merquin Co. Water Dist. 5.685

16 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055141002 GBRK LLC Merquin Co. Water Dist. 7.857 055141003 GBRK LLC Merquin Co. Water Dist. 19.185 055141008 GBRK LLC Merquin Co. Water Dist. 10.248 055141014 XAVIER GEORGE L & CAROLYN M Merquin Co. Water Dist. 20.046 055141026 GBRK LLC Merquin Co. Water Dist. 17.673 055141029 STEVINSON RANCH-SAVANNAH GP No Agency 28.279 055141031 RENOIR & CORINNE TRUSTEE Merquin Co. Water Dist. 9.395 055141032 PORTER LUCILLE L TRUSTEE Merquin Co. Water Dist. 9.399 055141033 MARTINEZ GILDARDO & FLORITA Merquin Co. Water Dist. 9.352 055141035 GBRK LLC Merquin Co. Water Dist. 12.822 055141036 GBRK LLC Merquin Co. Water Dist. 12.424 055141037 GBRK LLC No Agency 9.402 055141038 GBRK LLC No Agency 39.787 055141039 GBRK LLC No Agency 98.434 055141040 RENOIR PETER & CORINNE TRUSTEE Merquin Co. Water Dist. 17.579 055141041 STEVINSON RANCH-SAVANNAH GP Merquin Co. Water Dist. 23.059 055141042 RENOIR PETER T & CORINNE R TRUSTEE Merquin Co. Water Dist. 7.102 055141043 STEVINSON RANCH-SAVANNAH GP Merquin Co. Water Dist. 21.710 055141045 STEVINSON RANCH-SAVANNAH GP Merquin Co. Water Dist. 27.353 055141046 STEVINSON RANCH-SAVANNAH GP Merquin Co. Water Dist. 196.764 055160043 DANIEL BOB M TRUSTEE Merquin Co. Water Dist. 2.631 055171003 SOUZA JOE S & JUDY S TRUSTEES Merquin Co. Water Dist. 20.127 055171008 SOUZA JOE S & JUDY S TRUSTEES Merquin Co. Water Dist. 7.854 055171009 VIERRA RONALD Merquin Co. Water Dist. 16.036 055171010 SOUZA JOE S & JUDY S TRUSTEES Merquin Co. Water Dist. 16.047 055171011 SOUZA JOE S & JUDY S TRUSTEES Merquin Co. Water Dist. 3.694 055172002 MACHADO DANIEL L & CORINNE J TRUSTEE Merquin Co. Water Dist. 9.625 055172003 LERMA STEVEN J & SALLY A Merquin Co. Water Dist. 9.625 055172004 BARDEN JACQUELINE Merquin Co. Water Dist. 19.249 055172005 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 28.631 055172006 THOMAS JOSEPH & ESTELLA TRUSTEE Merquin Co. Water Dist. 38.210 055172007 VALADEZ MIGUEL ANGEL Merquin Co. Water Dist. 8.666 055172009 MACHADO DANIEL L & CORINNE J TRUSTEE Merquin Co. Water Dist. 38.706 055173001 STEED EMMA TRUSTEE Merquin Co. Water Dist. 11.365 055173002 LEMUS FELIX & GRICELDA Merquin Co. Water Dist. 12.969 055173003 RIVERA SANTIAGO Merquin Co. Water Dist. 9.877 055173004 THOMAS JOSEPH & ESTELLA TRUSTEE Merquin Co. Water Dist. 9.892 055173005 AVILA JESUS J Merquin Co. Water Dist. 14.867 055173007 HERNANDEZ RUBY Merquin Co. Water Dist. 9.931 055173008 AGUEDA EDUARDO L & ROBYN Merquin Co. Water Dist. 9.946 055174001 SILVEIRA ROBERT E & SILVEIRA EDWARD R & JENETA M Merquin Co. Water Dist. 27.811 055174002 SILVEIRA ROBERT E & SILVEIRA EDWARD R & JENETA M Merquin Co. Water Dist. 26.912 055174003 FARIA TRAVIS Merquin Co. Water Dist. 18.525 055174005 AMARAL FRANK C Merquin Co. Water Dist. 30.213 055174006 MERQUIN SCHOOL DIST Merquin Co. Water Dist. 6.416 055174009 FARIA TRAVIS Merquin Co. Water Dist. 72.564 055174010 STEVINSON PENTECOST ASSN Merquin Co. Water Dist. 7.968 055175001 OLIVEIRA MARIA A & ARTHUR M TRUSTEE Merquin Co. Water Dist. 19.250 055175002 OLIVEIRA MARIA A & ARTHUR M TRUSTEE Merquin Co. Water Dist. 4.813 055175003 OLIVEIRA MARIA A & ARTHUR M TRUSTEE Merquin Co. Water Dist. 50.052 055175004 DIAS ANTHONY T Merquin Co. Water Dist. 4.812 055175005 GIESBRECHT CARY Merquin Co. Water Dist. 9.625 055175006 PEREIRA MANUEL V JR Merquin Co. Water Dist. 4.813 055175007 LIZ & ADRIAN Merquin Co. Water Dist. 4.813 055175008 CORREA ARTHUR Merquin Co. Water Dist. 9.625 055175009 PACHECO ELVIRA & JUAN Merquin Co. Water Dist. 9.625 055175010 CHAVEZ DIANA EDITH Merquin Co. Water Dist. 14.438

17 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055175011 ORNELAS BERNARDO RODRIGUEZ & HARO GUILLERMINA PONC Merquin Co. Water Dist. 4.813 055175012 SCHMIDT LINDA & SCHMIDT JULIE L Merquin Co. Water Dist. 4.813 055175013 FREITAS LUIS F & LILIANA S Merquin Co. Water Dist. 13.547 055175014 FANELLI ROBIN Merquin Co. Water Dist. 18.646 055175015 ORNELAS BERNARDO RODRIGUEZ & HARO GUILLERMINA PONC Merquin Co. Water Dist. 4.864 055175016 FANELLI PHILIP & KRISTINE M Merquin Co. Water Dist. 9.720 055175017 MARTINEZ MODESTA Merquin Co. Water Dist. 4.855 055175018 CORONA CLIFTON F & BETTY ANN Merquin Co. Water Dist. 4.852 055175019 ALVAREZ ALBERTO & ESPERANZA Merquin Co. Water Dist. 14.540 055175020 ALAMO DANIEL & CHARLIE R Merquin Co. Water Dist. 19.350 055175023 GUILLEN ABEL & FIDELINA Merquin Co. Water Dist. 11.840 055175024 ANDERSON JONATHAN JAMES Merquin Co. Water Dist. 14.310 055175025 WHALEN IRVIN B & NINA L Merquin Co. Water Dist. 14.312 055175028 MENDOZA PAMELA RAVEN & MENDOZA RAYMOND Merquin Co. Water Dist. 19.240 055175031 STEVENS UTAH CARL TRUSTEE Merquin Co. Water Dist. 9.538 055175032 WHITE GARY J & DEBBY Merquin Co. Water Dist. 9.523 055176001 ROGERS RAYMOND & BETTENCOURT DIANE Merquin Co. Water Dist. 19.921 055176002 LESSEL ALVIN & SANDY Merquin Co. Water Dist. 19.740 055176003 DIAS ROBERT T Merquin Co. Water Dist. 40.466 055176004 ALVEY DAVID C & WILSON PATRICIA R Merquin Co. Water Dist. 8.158 055176005 TEIXEIRA JOHN & MARIA Merquin Co. Water Dist. 9.679 055176006 FRESNO FARMING LLC Merquin Co. Water Dist. 29.019 055176007 DIAS ROBERT T Merquin Co. Water Dist. 29.807 055177004 BEBEREIA FRANK M Merquin Co. Water Dist. 4.645 055177006 ASTURI VINCENT M & DIANNE M Merquin Co. Water Dist. 19.377 055177008 ALDAMA FELIPE H Merquin Co. Water Dist. 4.819 055177009 MCPHERSON CHARLOTTE Merquin Co. Water Dist. 9.628 055177010 BECERRA VICTOR & SOLEDAD Merquin Co. Water Dist. 20.968 055177012 GREEN MARK Merquin Co. Water Dist. 4.543 055177013 PIRES ELDRED C & AMANDA S TRUSTEE Merquin Co. Water Dist. 19.166 055177014 PIRES ELDRED C & AMANDA S TRUSTEE Merquin Co. Water Dist. 19.177 055177015 OLIVEIRA ARTHUR & MARIA A Merquin Co. Water Dist. 14.203 055177016 BRASIL LUIS P & DEOLINDA Merquin Co. Water Dist. 4.719 055177017 WALTER LAURIE A & ROBERT A Merquin Co. Water Dist. 9.663 055177018 DENISE E & DONALD D Merquin Co. Water Dist. 9.679 055177019 MUNOZ FELIX & MARTHA C Merquin Co. Water Dist. 10.469 055178002 HUTCHINS STACEY MARIE Merquin Co. Water Dist. 19.020 055178003 BERT THOMAS R & KARLENE H TRUSTEE Merquin Co. Water Dist. 28.828 055178005 ROSA ROBERT W & CORDEIRO MICHELLE TRUSTEE Merquin Co. Water Dist. 9.528 055178007 ROSA ROBERT W & CORDEIRO MICHELLE TRUSTEE Merquin Co. Water Dist. 19.016 055180010 VIERRA JAMES & ADAMS BARBARA Merquin Co. Water Dist. 17.013 055201001 CEMETERY CORP SUNNYSIDE Merquin Co. Water Dist. 8.979 055201002 KANDOLA AMARJIT SINGH & KULVIR KAUR TRUSTEE Merquin Co. Water Dist. 14.385 055201003 LOPEZ ENRIQUE & BEATRIZ TRUSTEES Merquin Co. Water Dist. 14.385 055201004 KOCH HENNING J & SUZANNE M Merquin Co. Water Dist. 19.181 055201005 DORES CHRISTINE NUNES & STEVEN CARLOS Merquin Co. Water Dist. 19.246 055202002 VALENCIA GLAFIRA Merquin Co. Water Dist. 29.345 055202003 RHODES GARY NEAL Merquin Co. Water Dist. 9.757 055202004 ZHAO LIAN SHE & LINDA LINXING Merquin Co. Water Dist. 19.446 055202005 GUERRA HECTOR & MARGIE Merquin Co. Water Dist. 5.629 055202006 CRUZ VALDOMERO Merquin Co. Water Dist. 12.928 055203003 HILL SCOTT & WENDI Merquin Co. Water Dist. 19.169 055203004 HILL SCOTT & WENDI Merquin Co. Water Dist. 19.175 055203005 HOMEN JOE S JR & MARGARET K Merquin Co. Water Dist. 19.182 055203006 HOMEN JOE S & MARGARET K TRUSTEES Merquin Co. Water Dist. 19.182 055204001 SAMUEL MICHAEL & NIRONA Merquin Co. Water Dist. 43.661 055204003 H & C FARM L L C Merquin Co. Water Dist. 19.299

18 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055204004 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 9.688 055204006 GOMEZ JOSE Merquin Co. Water Dist. 4.522 055210001 STEVINSON J J CORP No Agency 52.901 055210002 GBRK LLC Merquin Co. Water Dist. 23.803 055210003 PEDREIRO ANTONIO & JULIE Merquin Co. Water Dist. 13.772 055210004 GARCIA JOSE ALVARO & NORMA Merquin Co. Water Dist. 4.592 055210009 FAULDER FAMILY COMPANY L L C Merquin Co. Water Dist. 19.400 055210010 HRITZ KELIN Merquin Co. Water Dist. 4.850 055210011 FLORES GAUDENCIO R Merquin Co. Water Dist. 4.850 055210012 IZAZAGA JESUS & RAQUEL Merquin Co. Water Dist. 9.700 055210013 SOARIAN PROPERTIES INC Merquin Co. Water Dist. 9.476 055210014 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 10.428 055210017 SILVA ANTONIO M & MARIA TERESA Merquin Co. Water Dist. 4.692 055210018 CROFT JOANN Merquin Co. Water Dist. 4.694 055210019 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 18.227 055210020 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 19.399 055210021 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 19.398 055210022 GBRK LLC Merquin Co. Water Dist. 19.398 055210024 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 18.223 055210025 B - E RANCH LTD A PARTNERSHIP Merquin Co. Water Dist. 9.411 055210026 B-E RANCH LTD A PARTNERSHIP Merquin Co. Water Dist. 29.310 055210027 BERUMEN ENGELBERTO G & MARIA G AVILA Merquin Co. Water Dist. 9.436 055210028 EBELL LINDA J TRUSTEE Merquin Co. Water Dist. 9.442 055210029 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 20.567 055210030 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 19.399 055210032 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 9.699 055210033 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 9.699 055210035 FAULDER FAMILY COMPANY L L C Merquin Co. Water Dist. 19.014 055210036 FAULDER FAMILY COMPANY L L C Merquin Co. Water Dist. 56.401 055210037 STEVINSON J J CORPN Stevinson Water Dist. 18.574 055210039 STEVINSON J J A CORPORATION Merquin Co. Water Dist. 21.538 055210042 STATE OF CALIFORNIA PARKS & REC DEPART Stevinson Water Dist. 127.105 055210044 STATE OF CALIFORNIA PARKS & REC DEPART Stevinson Water Dist. 113.896 055210045 STEVINSON J J A CORPORATION Stevinson Water Dist. 386.766 055210047 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 19.399 055210049 SILVA MANUEL B TRUSTEE Stevinson Water Dist. 33.773 055210050 STEVINSON J J A CORPORATION Stevinson Water Dist. 223.732 055210051 GAMEL IRVIN A Merquin Co. Water Dist. 20.893 055210052 CRANDALL TIM J & MARIA L Merquin Co. Water Dist. 18.779 055210053 RIOS MELISSA M BACIGALUPI Merquin Co. Water Dist. 9.412 055221001 AGUAYO ALBERTO R & MARIA DELREFUGIO TRUSTEE Merquin Co. Water Dist. 24.009 055221002 SAENZ GARY M Merquin Co. Water Dist. 4.731 055221003 LARA JOSE D GONZALEZ Merquin Co. Water Dist. 4.733 055221004 DENHAM CHRIS & JEANNINE Merquin Co. Water Dist. 4.735 055221005 MEJIA JUAN CARLOS SANCHEZ Merquin Co. Water Dist. 9.474 055221008 PENA CIRILO B & ESPERANZA V Merquin Co. Water Dist. 8.909 055221009 VERITEL HOMES LLC Merquin Co. Water Dist. 9.480 055221010 SOBEK SALLY ZHANG Merquin Co. Water Dist. 9.487 055222001 GIPSON SHELLY J TRUSTEE Merquin Co. Water Dist. 20.391 055222002 DIAS BARRY JOHN Merquin Co. Water Dist. 4.743 055222003 MENDOZA ULYSSES TRUSTEE Merquin Co. Water Dist. 9.477 055222004 HINDS MURIEL & HINDS JIMMY Merquin Co. Water Dist. 4.734 055222005 YANCEY KIMERY L & MADELINE R Merquin Co. Water Dist. 9.459 055222006 VIRAMONTES ANDRES Merquin Co. Water Dist. 4.726 055222009 WILLIAMS GISTAND JR Merquin Co. Water Dist. 18.967 055222010 DEMATOS MARIA B Merquin Co. Water Dist. 9.481 055222011 WHITE MAURICE J & BARBARA J Merquin Co. Water Dist. 14.213

19 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055222012 TORRES JORGE & AYALA MARIA Merquin Co. Water Dist. 14.206 055222014 WILLOUGHBY CLYDE D LIFE ESTATE Merquin Co. Water Dist. 14.211 055222015 ROSA ROBERT W & CORDEIRO MICHELLE TRUSTEE Merquin Co. Water Dist. 4.156 055222016 VILLARREAL NICANOR & VALERIE Merquin Co. Water Dist. 18.939 055222017 GREENFIELD GARY Merquin Co. Water Dist. 4.726 055223001 ROSA ROBERT W & CORDEIRO MICHELLE TRUSTEE Merquin Co. Water Dist. 18.387 055223002 DRUMONDE OSCAR A & LUISIANA S TRUSTEES Merquin Co. Water Dist. 18.918 055223003 BETTENCOURT ISIDORO & GERTRUDES Merquin Co. Water Dist. 18.814 055223004 MCGUIRE ROCKY E & PAMELA J Merquin Co. Water Dist. 5.244 055223005 BERT THOMAS R & KARLENE H TRUSTEE Merquin Co. Water Dist. 5.242 055223007 BERT THOMAS R & KARLENE H TRUSTEE Merquin Co. Water Dist. 8.849 055224003 EBELL LINDA J TRUSTEE Merquin Co. Water Dist. 20.395 055224004 AVALOS JUAN D & SYLVIA F Merquin Co. Water Dist. 9.626 055224005 MARTINEZ APOLINAR & GLORIA M Merquin Co. Water Dist. 9.626 055224006 THOMAS ALBERT SR Merquin Co. Water Dist. 9.625 055224008 LEDEZMA LIBIER G & SALDIVAR ALFREDO Merquin Co. Water Dist. 9.625 055224010 EBELL LINDA J TRUSTEE Merquin Co. Water Dist. 19.250 055224011 GUILLEN ENCARNACION & BERTHA Merquin Co. Water Dist. 4.813 055224012 GARCIA ALBERTO E Merquin Co. Water Dist. 21.308 055224013 DINIS NEDIA Merquin Co. Water Dist. 4.813 055224014 GUEVARA SALVADOR SANTOS Merquin Co. Water Dist. 14.437 055224015 RAZO VICTOR M Merquin Co. Water Dist. 4.812 055224016 MCCORMICK LARRY Merquin Co. Water Dist. 9.625 055224017 POMPA WALTER & RODRIGUEZ ARACELI Merquin Co. Water Dist. 4.813 055224018 FARRIS FRED R Merquin Co. Water Dist. 24.063 055224019 PLASCENCIA RAMIRO L & PLASENCIA ALEJANDRO Merquin Co. Water Dist. 14.374 055224020 CARILLO IGNACIO Merquin Co. Water Dist. 4.798 055224021 PALAFOX JOSE & RITA Merquin Co. Water Dist. 4.798 055224022 BISBY CAROL & ROBERT Merquin Co. Water Dist. 14.512 055224023 PACHECO MITCHELL J & LETTIE E Merquin Co. Water Dist. 4.739 055224024 MARSHALL GARY E & DEBBIE Merquin Co. Water Dist. 3.820 055224026 MENA ESTHER AGUILAR Merquin Co. Water Dist. 29.532 055224027 JONES WILLIAM DAVID Merquin Co. Water Dist. 19.176 055224028 FLYING H PARTNERS LLC Merquin Co. Water Dist. 48.613 055224029 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.577 055224030 FLYING H PARTNERS LLC Merquin Co. Water Dist. 19.228 055224031 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.625 055224032 GOWAN SCOTT M & REA A Merquin Co. Water Dist. 4.812 055224033 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.625 055224034 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.812 055224035 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.625 055224036 FLYING H PARTNERS LLC Merquin Co. Water Dist. 11.682 055224037 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 4.813 055224038 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.813 055224039 STEVINSON CORP JAMES J Merquin Co. Water Dist. 9.625 055224041 STEVINSON CORP JAMES J Merquin Co. Water Dist. 14.438 055224042 STEVINSON CORP JAMES J Merquin Co. Water Dist. 24.064 055224043 STEVINSON J J CORP Stevinson Water Dist. 148.199 055224044 STEVINSON CORP JAMES J Stevinson Water Dist. 9.625 055224045 STEVINSON CORP JAMES J Stevinson Water Dist. 4.812 055224046 STEVINSON JAMES J A CORPORATION Stevinson Water Dist. 10.309 055224047 KELLEY CARRIE A Stevinson Water Dist. 10.302 055224048 STEVINSON CORP JAMES J Stevinson Water Dist. 10.296 055224049 KELLEY KEVIN F Stevinson Water Dist. 10.279 055224050 GBRK LLC Stevinson Water Dist. 83.923 055224051 GBRK LLC Stevinson Water Dist. 61.570 055224052 FORGNONE PAUL G & SEBINA R Merquin Co. Water Dist. 9.983

20 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055224054 GBRK LLC Stevinson Water Dist. 9.587 055224055 ROMO JOSE D & LISA MARIA Merquin Co. Water Dist. 4.813 055224056 ESCAMILLA NELDA Merquin Co. Water Dist. 4.813 055224057 ALVARADO JUAN C & MARIA E G TRUSTEES Merquin Co. Water Dist. 19.250 055224058 CHEW RHODA L Merquin Co. Water Dist. 9.625 055224059 STEVINSON CORP JAMES J Merquin Co. Water Dist. 28.875 055224060 STEVINSON CORP JAMES J Stevinson Water Dist. 20.576 055224061 STEVINSON CORP JAMES J Stevinson Water Dist. 20.538 055224062 GOOD DAVID Merquin Co. Water Dist. 19.250 055224063 GOOD DAVID Merquin Co. Water Dist. 9.625 055231001 FORTICH JESUSA DEIPARINE LIVING TRUST Merquin Co. Water Dist. 4.807 055231002 MENA ESTHER AGUILAR Merquin Co. Water Dist. 12.918 055231005 NABORS KENNETH D & GLORIA A Merquin Co. Water Dist. 38.239 055231006 BETTENCOURT MANNY A Merquin Co. Water Dist. 9.544 055231007 EASTMAN LEE E & GERALDINE M TRUSTEES Merquin Co. Water Dist. 9.530 055232001 KIM CHANG DAE & WON SOON TRUSTEES Merquin Co. Water Dist. 19.257 055232002 GONZALEZ ELADIO MADRIGAL Merquin Co. Water Dist. 18.236 055232003 VILLAGRANA RODRIGO Merquin Co. Water Dist. 4.815 055232004 RODRIGUEZ ZULMA E VILLARREAL Merquin Co. Water Dist. 9.622 055232007 MORENO LISA V & JESUS S Merquin Co. Water Dist. 9.649 055232008 GONZALEZ MARIA Merquin Co. Water Dist. 9.640 055232009 ALFORD RAY & JACKIE LYNN Merquin Co. Water Dist. 27.305 055232010 DESALLES GEORGE & JEAN Merquin Co. Water Dist. 9.608 055232012 ROMERO ALBERT & ALVERA A Merquin Co. Water Dist. 7.845 055232013 MERCED COUNTY Merquin Co. Water Dist. 9.533 055232018 JONES FARMS Merquin Co. Water Dist. 19.147 055232020 FONSECA EMERIO Merquin Co. Water Dist. 2.353 055232021 MCDONALD BARBARA A Merquin Co. Water Dist. 2.406 055233001 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 17.766 055233002 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.830 055233003 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.664 055233004 RAINSFORD KATHY M TRUSTEE Merquin Co. Water Dist. 9.666 055233005 RIVER X Merquin Co. Water Dist. 14.504 055233006 JONES FARMS Merquin Co. Water Dist. 19.350 055234001 AGUIAR EVERARDO G & MARIA LIFE ESTATE Merquin Co. Water Dist. 10.365 055234005 AVILLA LULA F Merquin Co. Water Dist. 24.077 055234007 REYES ROBERTO & MARTHA R Merquin Co. Water Dist. 8.461 055234008 DAVIS BETTY J TRUSTEE Merquin Co. Water Dist. 6.782 055234010 BORGMAN JAMES W & DIANE M TRUSTEES Merquin Co. Water Dist. 24.927 055235002 JONES FARMS Merquin Co. Water Dist. 51.585 055235003 JONES FARMS Merquin Co. Water Dist. 19.754 055235004 JONES FARMS Merquin Co. Water Dist. 19.553 055235005 JONES FARMS Merquin Co. Water Dist. 19.456 055235006 JONES FARMS Merquin Co. Water Dist. 19.358 055235009 JONES FARMS Merquin Co. Water Dist. 25.786 055236001 SHINE JENNIFER Merquin Co. Water Dist. 9.672 055236002 SHARP JOHN L & RHONDA L Merquin Co. Water Dist. 9.659 055236012 JONES FARMS Merquin Co. Water Dist. 19.272 055236013 JONES FARMS Merquin Co. Water Dist. 19.393 055236014 JONES FARMS Merquin Co. Water Dist. 18.817 055237001 BIRKS GEORGE & JOSEPHINE Merquin Co. Water Dist. 4.189 055237002 BIRKS GEORGE & JOSEPHINE Merquin Co. Water Dist. 11.757 055237003 LEON ENRIQUE & PHILLIP IRAN Merquin Co. Water Dist. 9.570 055237004 GONZALEZ ISELA Merquin Co. Water Dist. 9.572 055237013 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 4.828 055237014 KELLEY GEORGETTE JUDITH TRUSTEE Merquin Co. Water Dist. 9.664 055237015 FOSTER FARMS LLC Merquin Co. Water Dist. 22.370

21 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055237026 STEVINSON RANCH-SAVANNAH GP Merquin Co. Water Dist. 28.719 055238005 GBRK LLC Merquin Co. Water Dist. 9.342 055238006 RODRIGUEZ JOSE M & INEZ TRUSTEES Merquin Co. Water Dist. 21.295 055238008 STEVINSON JAMES J CORP Merquin Co. Water Dist. 9.306 055238010 FOSTER FARMS LLC Merquin Co. Water Dist. 39.232 055238025 BIRKS GEORGE & JOSEPHINE Merquin Co. Water Dist. 18.768 055238026 GONZALES MARY L & DONALD P TRUSTEE Merquin Co. Water Dist. 4.221 055238027 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 14.963 055238029 VILLALOBOS JORGE Merquin Co. Water Dist. 9.228 055238034 JONES GERALDINE TRUSTEE Merquin Co. Water Dist. 18.815 055238037 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 10.014 055238038 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 9.998 055238039 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 9.982 055238040 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 4.983 055238041 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 13.388 055238042 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 40.261 055238043 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 41.236 055238044 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 39.780 055238045 FLYING H PARTNERS LLC Merquin Co. Water Dist. 39.520 055238046 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.851 055238047 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.855 055238048 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.858 055238049 GBRK LLC Merquin Co. Water Dist. 62.185 055238051 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 9.340 055238052 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 9.363 055238053 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.674 055238054 JONES FARMS Merquin Co. Water Dist. 10.736 055240002 FLYING H PARTNERS LLC Merquin Co. Water Dist. 20.736 055240004 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.925 055240005 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.861 055240006 FLYING H PARTNERS LLC Merquin Co. Water Dist. 14.548 055240007 FLYING H PARTNERS LLC Merquin Co. Water Dist. 18.975 055240009 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.590 055240011 GBRK LLC Merquin Co. Water Dist. 17.121 055240012 GBRK LLC Merquin Co. Water Dist. 9.928 055240014 MORA REBECCA Merquin Co. Water Dist. 17.670 055240015 HERD LAURA Merquin Co. Water Dist. 9.916 055240016 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 161.238 055240017 GBRK LLC Merquin Co. Water Dist. 19.678 055240018 FLYING H PARTNERS LLC Merquin Co. Water Dist. 13.014 055240019 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.848 055240021 BOUTTE CARL J & PATRICIA S TRUSTEES Merquin Co. Water Dist. 48.424 055240022 TEXEIRA ANDRE M & TEIXEIRA ESMERALDA M Merquin Co. Water Dist. 9.743 055240023 TEIXEIRA ANDRE M & ESMERALDA M Merquin Co. Water Dist. 19.537 055240024 MARTINEZ EDMUNDO W & LIWAYWAY L Merquin Co. Water Dist. 9.794 055240025 VIRGO KEITH Merquin Co. Water Dist. 9.796 055240026 VIRGO KEITH Merquin Co. Water Dist. 18.740 055240027 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 9.814 055240029 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 9.921 055240030 FLYING H PARTNERS LLC Merquin Co. Water Dist. 122.225 055240031 FLYING H PARTNERS LLC Merquin Co. Water Dist. 19.249 055240033 FLYING H PARTNERS LLC Merquin Co. Water Dist. 19.522 055240034 FLYING H PARTNERS LLC Merquin Co. Water Dist. 4.925 055240035 GBRK LLC Merquin Co. Water Dist. 9.852 055240036 FLYING H PARTNERS LLC Merquin Co. Water Dist. 9.588 055240037 GBRK LLC Merquin Co. Water Dist. 9.593 055240038 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 29.629

22 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055240039 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 41.602 055240040 WELLS DOUGLAS LEE & JOANN TRUSTEES Merquin Co. Water Dist. 33.340 055240041 FLYING H PARTNERS LLC Merquin Co. Water Dist. 28.771 055240042 GBRK LLC No Agency 146.238 055240043 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 38.840 055240044 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 69.069 055240045 OLIVEIRA ARTHUR M & MARIA A TRUSTEES Merquin Co. Water Dist. 38.210 055250004 STEVINSON J J A CORPORATION Stevinson Water Dist. 108.385 055250005 STATE OF CALIFORNIA PARKS & REC DEPART No Agency 198.763 055250006 GBRK LLC No Agency 211.528 055250007 STATE OF CALIFORNIA PARKS & REC DEPART Stevinson Water Dist. 148.999 055250008 STATE OF CALIFORNIA PARKS & REC DEPART Stevinson Water Dist. 35.311 055260002 GBRK LLC No Agency 513.207 055260003 GBRK LLC No Agency 94.947 055270001 GBRK LLC No Agency 474.126 055290001 ROMERO JUSTIN E & CRISTAL R Merquin Co. Water Dist. 18.544 055290002 BARROS MICHAEL DOUGLAS Merquin Co. Water Dist. 9.271 055290003 BARROS JOHN EDWARD JR & EILEEN MICHELLE Merquin Co. Water Dist. 9.271 055290004 CAMBEROS MAXIMILIANO & MANUELA Merquin Co. Water Dist. 9.532 055290005 STEVENS MINDY & STEVENS MINDY Merquin Co. Water Dist. 4.766 055290006 STEVENS MINDY & STEVENS CURTIS MATTHEW Merquin Co. Water Dist. 4.766 055290009 CARRAZCO PORFIRIO Merquin Co. Water Dist. 19.532 055290010 SILVA MANUEL & SANCHEZ DENISE Merquin Co. Water Dist. 19.439 055290011 STEVINSON JAMES J A CORPORATION Merquin Co. Water Dist. 6.116 055290012 STEVINSON J J CORP Stevinson Water Dist. 26.567 055290013 CORONA JOSE GOMEZ & RUIZ SUSANA PLASENCIA Merquin Co. Water Dist. 5.040 055290014 CRUZ ROSA MARIA & PARTIDA DAVID Merquin Co. Water Dist. 4.519 055290020 FREEMAN VANESSA TRUSTEE Merquin Co. Water Dist. 9.785 055290022 RHODES RAYMOND & SARA Merquin Co. Water Dist. 8.202 055290023 GAMEL IRVIN A Merquin Co. Water Dist. 6.433 055290024 RHODES RAYMOND LESLIE & SARA JANETTE Merquin Co. Water Dist. 9.747 055290028 COX SHARON TRUSTEE Merquin Co. Water Dist. 9.732 055290029 AZEVEDO MARIA Merquin Co. Water Dist. 9.739 055290031 FREEMAN VANESSA TRUSTEE Merquin Co. Water Dist. 24.762 055290033 PEREZ VIRGINIA FRANCINE Merquin Co. Water Dist. 9.474 055290034 AGUAYO ALBERTO R & MARIA DELREFUGIO TRUSTEE Merquin Co. Water Dist. 7.991 055290036 SANTOS DAVIE TRUSTEE Merquin Co. Water Dist. 72.579 055300001 CAREY HELEN J TRUSTEE Merquin Co. Water Dist. 21.892 055300002 DRUMONDE THERESA OLIVEIRA Merquin Co. Water Dist. 4.774 055300003 DANIEL JIMMY RAY Merquin Co. Water Dist. 9.554 055300004 CABRAL JOSE S Merquin Co. Water Dist. 14.345 055300005 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 19.151 055300006 AZEVEDO ADAM & KRISTY Merquin Co. Water Dist. 8.996 055300007 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 18.660 055300008 AZEVEDO TONY T & CAROL TRUSTEE Merquin Co. Water Dist. 59.823 055300010 MACHADO DANIEL L & CORINNE J TRUSTEES Merquin Co. Water Dist. 13.805 055300011 MACHADO DANIEL L & CORINNE J TRUSTEES Merquin Co. Water Dist. 23.925 055300013 OCHOA RAYMUNDO MENDOZA Merquin Co. Water Dist. 14.447 055300014 LEE DONNIE D & TAMMIE A Merquin Co. Water Dist. 4.477 055300017 MACHADO DANIEL L & CORINNE J TRUSTEES Merquin Co. Water Dist. 28.871 055300020 MACHADO DANIEL L & CORINNE J TRUSTEES Merquin Co. Water Dist. 18.807 055300022 MACHADO DANIEL L & CORINNE J TRUSTEES Merquin Co. Water Dist. 19.054 055300023 MACHADO DANIEL L & CORINNE J TRUSTEE Merquin Co. Water Dist. 19.023 055300025 MACHADO DANIEL L & CORINNE J TRUSTEE Merquin Co. Water Dist. 10.697 055310003 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 10.098 055310004 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 9.772 055310005 BALLEW NOBLE L & BALLEW RONALD C & KAROL L Merquin Co. Water Dist. 19.552

23 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055310006 SILVA MANUEL B TRUSTEE Merquin Co. Water Dist. 19.562 055310007 BAEZA EDWARD DAVID SR Merquin Co. Water Dist. 10.619 055310008 GREEN ROBERT M & SUSAN D Merquin Co. Water Dist. 10.622 055310016 AMARAL DAVID M & FATIMA M TRUSTEES Merquin Co. Water Dist. 9.826 055310017 B-E RANCH LTD A PARTNERSHIP Merquin Co. Water Dist. 19.627 055310018 B-E RANCH LTD A PARTNERSHIP Merquin Co. Water Dist. 9.801 055310021 PACIFIC CENTRAL LEASING A PARTNERSHIP Merquin Co. Water Dist. 80.114 055310025 B - E RANCH LTD A PARTNERSHIP Merquin Co. Water Dist. 39.470 055310026 ROJAS MARIA Y RODRIGUEZ Merquin Co. Water Dist. 19.454 055310028 VAN LOM JOHN & LAW ANNE Merquin Co. Water Dist. 19.386 055310030 FARIA IRENE CHRISTINE Merquin Co. Water Dist. 19.276 055310032 MACHADO DANIEL L & CORINNE J TRUSTEE Merquin Co. Water Dist. 12.478 055310033 GRANADOS JUAN ANTONIO Merquin Co. Water Dist. 6.813 055320001 FRESNO FARMING LLC Merquin Co. Water Dist. 17.638 055320002 GALLO VINEYARDS INC Merquin Co. Water Dist. 37.016 055320003 GALLO VINEYARDS INC Merquin Co. Water Dist. 9.301 055320004 GALLO VINEYARDS INC Merquin Co. Water Dist. 4.657 055320005 GALLO VINEYARDS INC Merquin Co. Water Dist. 24.470 055320006 FERNANDEZ MARIA A Merquin Co. Water Dist. 16.832 055320011 OFERRALL WILBUR CLARENCE LOUIS TRUSTEE Merquin Co. Water Dist. 17.790 055320012 ROCHE TYLER B & KATHLEEN K TRUSTEES Merquin Co. Water Dist. 19.175 055320013 GARDEN NORMAN LEE TRUSTEE Merquin Co. Water Dist. 9.588 055320014 ANGEL JESSE DANIEL & KRYSTAL Merquin Co. Water Dist. 4.587 055320017 BRAY JOHNNIE B & JEANETTE Merquin Co. Water Dist. 4.794 055320018 KHACHO SAMUEL H & WARDIE M TRUSTEES Merquin Co. Water Dist. 10.184 055320019 PIERRE DENNIS & LEONOR Merquin Co. Water Dist. 10.179 055320020 AGUILAR ELIZABETH GUTIERREZ Merquin Co. Water Dist. 9.583 055320021 EMART CYNTHIA A & WILLIAM G Merquin Co. Water Dist. 19.175 055320022 GAEDE SAMUEL D Merquin Co. Water Dist. 9.587 055320023 SILVA MANUEL F & MARIA C Merquin Co. Water Dist. 9.587 055320024 CARBAJAL ROBERTO H & MARIA E Merquin Co. Water Dist. 18.780 055320031 VASQUEZ RICARDO & MARY No Agency 4.236 055320032 CAMARA JOE & ARMANDA F No Agency 6.854 055320033 CENTRAL VALLEY EQUINE CENTER Merquin Co. Water Dist. 18.718 055320035 VASQUEZ MAUREEN E TRUSTEE Merquin Co. Water Dist. 4.794 055320036 VASQUEZ MAUREEN E TRUSTEE Merquin Co. Water Dist. 4.794 055320037 BABALLE NICHOLAS E & MICHELLE M Merquin Co. Water Dist. 7.972 055330002 RAMIREZ MANUEL & CONTRERAS MARIA ALEJANDRA GONZALE Merquin Co. Water Dist. 17.457 055330004 JONES GERALDINE TRUSTEE Merquin Co. Water Dist. 9.765 055330005 JONES WILLIAM RICHARD & JULIE E TRUSTEE Merquin Co. Water Dist. 4.794 055330006 JONES WILLIAM RICHARD & JULIE E TRUSTEE Merquin Co. Water Dist. 4.797 055330008 MONROE CHAD & LISA Merquin Co. Water Dist. 9.605 055330009 STEVINSON PROPERTIES LLC Merquin Co. Water Dist. 14.862 055330010 DOMINGOS MITCHELL ANTHONY & JESSICA CAHILL Merquin Co. Water Dist. 14.604 055330011 LINDEMAN SHELLY Merquin Co. Water Dist. 9.860 055330012 AVILLA ROBERTA Y Merquin Co. Water Dist. 14.677 055330013 AVILLA ROBERTA Y Merquin Co. Water Dist. 14.590 055330014 RUSSELL LLOYD G JR & MAMAH SUE Merquin Co. Water Dist. 9.743 055330017 MCDONOUGH DANNY L & VALERIE E Merquin Co. Water Dist. 19.047 055330020 PARKER CHRISTINA MERIE TRUSTEE Merquin Co. Water Dist. 22.371 055330021 TAVARES CALVIN G & PATRICIA N Merquin Co. Water Dist. 3.945 055330022 CODER DANNY L & DEBBY TRUSTEES Merquin Co. Water Dist. 19.670 055330023 ADAMS PATRICIA K Merquin Co. Water Dist. 5.863 055330024 JONES WILLIAM R & JULIE E TRUSTEE Merquin Co. Water Dist. 36.499 055330025 JONES GERALDINE TRUSTEE Merquin Co. Water Dist. 18.029 055330029 MENA ESTHER AGUILAR Merquin Co. Water Dist. 16.017 055330031 JONES GERALDINE TRUSTEE Merquin Co. Water Dist. 8.587

24 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

055330033 SOTO ANDRES B & MONTANO-SOTO SOCORRO Merquin Co. Water Dist. 9.091 055330034 TAPIA GERARDO Merquin Co. Water Dist. 10.222 055330037 BAWCUM JESSE S & JENNIFER A Merquin Co. Water Dist. 6.504 055330038 CABRAL JOHN LOUIS III & THOMASON-CABRAL JENNIFER L Merquin Co. Water Dist. 14.355 055340001 QUAID JON MAURICE & SOLORZANO GILDA SORAIDA QUEVED Merquin Co. Water Dist. 2.114 055340003 XAVIER LAUREN Merquin Co. Water Dist. 2.922 055340006 WALLACE PAUL W & CATHERINE A Merquin Co. Water Dist. 16.037 055340008 VIERRA DAVID L & ROSEMARY Merquin Co. Water Dist. 10.028 055340009 EASTMAN LEE E & GERALDINE M TRUSTEES Merquin Co. Water Dist. 4.052 055340011 SANDHU BROS GROWERS Merquin Co. Water Dist. 10.020 055340012 SANDHU BROS GROWERS Merquin Co. Water Dist. 13.473 055340013 SOTO ANDRES B & MONTANO-SOTO SOCORRO Merquin Co. Water Dist. 15.272 055340014 GARCIA RAMON C & MARIA D Merquin Co. Water Dist. 16.696 055340015 LOGAN BETTY Merquin Co. Water Dist. 5.000 055340016 HINDS MURIEL D Merquin Co. Water Dist. 5.000 055340017 RAMOS SERGIO Merquin Co. Water Dist. 4.889 055340018 OTAYDE LYDIA ONG TRUSTEE Merquin Co. Water Dist. 7.871 055340019 ALVES CARLOS S Merquin Co. Water Dist. 13.792 055340020 KANDOLA BHUPINDER S & AMANDEEP K & KANDOLA AMARJIT Merquin Co. Water Dist. 18.354 055340022 LONG MARION EUGENE & VELMA L Merquin Co. Water Dist. 18.448 055340023 BREES JOHN & BREES DAVID Merquin Co. Water Dist. 9.233 055340024 BUCHOLTZ RODNEY W & MARY E Merquin Co. Water Dist. 9.234 055340025 SANDOVAL TOMAS Merquin Co. Water Dist. 15.423 055340026 MERCADO BEATRICE I & MANUEL M TRUSTEES Merquin Co. Water Dist. 2.515 055340029 BROWN MICHAEL & FERNANDA Merquin Co. Water Dist. 9.127 055340030 SOUTO FLAMINIO A & LUCY Merquin Co. Water Dist. 9.352 055340032 MONTANO-SOTO SOCORRO & SOTO ANDRES B Merquin Co. Water Dist. 14.064 055340033 PHILLIPS STEVEN Merquin Co. Water Dist. 2.297 055340034 DELGADO INES & MARIA PAULA Merquin Co. Water Dist. 5.634 055350001 GBRK LLC Merquin Co. Water Dist. 123.090 055350002 TEJEDA TAURINO & CARMEN Merquin Co. Water Dist. 33.931 055350003 KANG GURJIT SINGH & KANG RANVIR KAUR RANVIR RANVIR Merquin Co. Water Dist. 20.023 055350004 BRAVO GABRIEL Merquin Co. Water Dist. 20.033 055350006 MCKENZIE ROBIN B TRUSTEE Merquin Co. Water Dist. 14.049 055350007 FRANCO ANTONIO M & ANA R Merquin Co. Water Dist. 5.014 055350008 BAYER ROY WILLIAM TRUSTEE Merquin Co. Water Dist. 9.961 055350009 MENDOZA JOEL & SILVIA Merquin Co. Water Dist. 9.924 055350011 SEGERSTROM STANLEY J & DEBORAH J CO-TRUSTEES Merquin Co. Water Dist. 4.739 055350013 FAUGHT EUGENE LOUIS & WILMA LAVONNE TRUSTEES Merquin Co. Water Dist. 18.786 055350014 CRUZ CABADAS ENRIQUE VICENTE Merquin Co. Water Dist. 4.481 055350015 WEDEMEYER W GARY & SUSAN A Merquin Co. Water Dist. 4.473 055350016 REYES KATHRYN & GILBERT Merquin Co. Water Dist. 4.466 055350017 CARDOZO MELVIN Merquin Co. Water Dist. 4.001 055350019 PAHA SAPA FOUNDATION THE Merquin Co. Water Dist. 18.765 055350020 PAHA SAPA FOUNDATION THE Merquin Co. Water Dist. 14.334 055360001 STEVINSON RANCH SAVANNAH G P Merquin Co. Water Dist. 4.029 055360002 SEVERNS AMI L Merquin Co. Water Dist. 4.712 055360003 MARTIG HENRY B & JANET E Merquin Co. Water Dist. 4.111 055360004 ROCHA JOHN A & LIDIA B Merquin Co. Water Dist. 4.177 055360005 COUTO MICHAEL P & DIANE R TRUSTEE Merquin Co. Water Dist. 3.972 055360006 COUTO MICHAEL & ARMENIA TRUSTEES Merquin Co. Water Dist. 4.647 055360007 KELLEY-SAVANNAH A PARTNERSHIP Merquin Co. Water Dist. 24.324 055360008 DECOSTA ROBERT W & GLORIA M Merquin Co. Water Dist. 4.880 056093004 ALAMO FARMS No Agency 67.800 056093006 ALAMO FARMS No Agency 119.141 056120023 WHITE CRANE RANCH INC Sandy Mush MWC 40.337 056120025 WHITE CRANE RANCH INC Sandy Mush MWC 489.798

25 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

056120026 WHITE CRANE RANCH INC Sandy Mush MWC 23.771 056130006 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 2.192 056130013 SLATE SHAWN J & DINA T No Agency 34.652 056130014 HORTA JOE C TRUSTEE Sandy Mush MWC 92.400 056130021 DUARTE AND SOUZA FARMS A PART No Agency 137.835 056130028 HORTA JOE C TRUSTEE No Agency 4.997 056130037 HORTA JOE C TRUSTEE Sandy Mush MWC 141.800 056130048 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 6.966 056130049 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 49.244 056130050 VIEIRA MANUEL E & LAURINDA M TRUSTEE No Agency 26.917 056130051 SLATE SHAWN JAMES & DINA TERESA No Agency 39.685 056130052 HORTA JON MARK & TARA LYNN No Agency 40.369 056143002 HORTA JON MARK & TARA L Sandy Mush MWC 76.940 056143003 GREEN JO-ANN NEVES TRUSTEE No Agency 19.748 056150001 CABRAL ERIC J No Agency 39.015 056150008 BIDDLE MARYANN R & TRINDADE LEONARD TRUSTEE No Agency 131.841 056150028 CABRAL GARY J & DEBORAH A TRUSTEES No Agency 76.436 056150038 REVUELTAS SALOME ORTEGA SR No Agency 3.038 056150039 CABRAL GARY J & DEBORAH A TRUSTEES No Agency 48.978 056150040 CABRAL GARY J & DEBORAH A TRUSTEES No Agency 49.854 056150041 CABRAL GARY J & DEBORAH A TRUSTEES No Agency 49.123 056150051 CABRAL ERIC J No Agency 31.749 056150052 FRIESEN PATRICIA M TRUSTEE No Agency 19.511 056150053 FRIESEN PATRICIA M TRUSTEE No Agency 21.499 056160007 SANTA RITA FARMS LLC No Agency 316.559 056160009 SANTA RITA FARMS LLC No Agency 638.738 056160013 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 146.894 056160016 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 3.792 056170001 WHITE CRANE RANCH INC Sandy Mush MWC 69.925 056170002 HOLFMAN BRENT EDWARD No Agency 273.208 056170012 FAGUNDES BROTHERS L L C No Agency 60.637 056180001 FOSTER POULTRY FARMS A CORPORATION No Agency 175.440 056180008 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 253.906 056180009 FAGUNDES BROTHERS L L C No Agency 121.364 056180010 D D C MGT LLC Sandy Mush MWC 217.361 056180012 W & B SPYCHER PROPERTIES LP No Agency 162.768 056180013 W & B SPYCHER PROPERTIES LP No Agency 121.907 056190006 CIRCLE ONE RANCH LLC No Agency 157.419 056190007 CIRCLE ONE RANCH LLC No Agency 100.852 056190010 CIRCLE ONE RANCH LLC No Agency 109.758 056190011 SANTA RITA FARMS LLC No Agency 463.245 056190012 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 18.315 056190013 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 72.957 056190014 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 175.493 056190015 CIRCLE ONE RANCH LLC No Agency 70.740 056200002 BELO EMANUEL A & SONIA N TRUSTEES Sandy Mush MWC 125.557 056200021 CITY OF ATWATER No Agency 11.355 056200022 BIDDLE MARYANN R & TRINDADE LEONARD TRUSTEE No Agency 43.437 056200023 BIDDLE MARYANN TRINDADE TRUSTEE No Agency 148.934 056300027 RIVERA LUIS F & MIRNA A TRUSTEES No Agency 16.119 056300028 RIVERA LUIS F & MIRNA A TRUSTEES No Agency 18.343 056300029 KEEGAN EDWARD M & JUDITH L No Agency 17.980 056300030 KEEGAN EDWARD M & JUDITH L No Agency 17.239 057010003 CEBALLOS LETICIA & DEL REAL ELICEO No Agency 19.244 057010006 SORENSEN JAYNE No Agency 19.341 057010007 LEE LINDA M No Agency 19.044 057010008 SAHOTA BHUPINDER K No Agency 19.251

26 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

057010009 DICK ROSE MARIE TRUSTEE No Agency 14.251 057010010 QUINONEZ FRANCISCO J & MARINA DELAPAZ No Agency 4.469 057010011 RODRIGUEZ ALFONSO & MENDOZA MARIA No Agency 9.737 057010014 OBAD STEPHEN M & JEAN A TRUSTEE No Agency 19.642 057010018 HELTON DENNIS & KAREN No Agency 19.330 057010019 PAISLEY JERRY & DORIS No Agency 20.125 057010026 BHANGU HARVINDER S & SALINDER K No Agency 35.040 057010027 FREITAS JULIE G No Agency 19.954 057010028 TIPTON MICHAEL D No Agency 2.603 057010031 POUNCEY AUGUSTINA MARIE TRUSTEE No Agency 11.420 057010032 BELLAREESE FARMS LLC No Agency 18.603 057010033 BHANGU HARVINDER S & SALINDER K No Agency 16.449 057010040 CASTRO JOSE & ANA MARIA No Agency 9.997 057010041 MEDINA LUZ ELENA No Agency 9.997 057010042 XIONG CHUE W & HANG SOUA No Agency 2.854 057010043 SAENZ GLORIA A TRUSTEE No Agency 2.453 057010046 LEDFORD DANIEL P & HARRIET L TRUSTEES No Agency 9.601 057010047 BAILEY JAMES A & JEANETTE M No Agency 9.600 057010056 ALVARADO TRINIDAD R No Agency 4.028 057010057 CARPENTER CAROLINE H TRUSTEE No Agency 9.921 057010058 BANDA ARIEL M No Agency 9.921 057010059 ALLEN GEORGE T SR & LINDA M TRUSTEES No Agency 3.092 057010060 POUNCEY AUGUSTINA MARIE TRUSTEE No Agency 2.958 057010062 GIBSON LEONARD V TRUSTEE No Agency 18.947 057010064 GRISSOM RONNIE ALLEN TRUSTEE No Agency 19.257 057010065 ALBRECHT DOUGLAS L & TERI L TRUSTEES No Agency 19.882 057010066 JAROSZEK THOMAS W SR TRUSTEE No Agency 19.994 057010067 MEDINA JERONIMO & MARIA O TRUSTEE No Agency 19.994 057010068 BELLAREESE FARMS L L C No Agency 33.270 057010069 STAGI CHARLENE A TRUSTEE No Agency 20.003 057010070 SORENSEN JAYNE No Agency 19.118 057010071 SORENSEN JAYNE No Agency 19.776 057010073 SAHOTA BHUPINDER KAUR No Agency 21.578 057010074 SAHOTA BHUPINDER KAUR No Agency 14.770 057010075 TARBELL STEPHEN E & JOANNE No Agency 18.605 057010076 HILL SHARON No Agency 19.235 057010077 HAGERMAN ROBERT L No Agency 19.834 057010078 HAGERMAN ROBERT L No Agency 19.904 057010079 REINERO RENEE TRUSTEE No Agency 63.470 057010082 CEB PROPERTIES LLC No Agency 90.829 057010083 SORENSEN JAYNE No Agency 18.933 057010084 SORENSEN JAYNE No Agency 19.458 057010085 HILL SHARON & BARRY MICHELLE No Agency 19.386 057010086 HILL SHARON & BARRY MICHELLE No Agency 19.327 057010087 MILLER JOHN J TRUSTEES No Agency 4.978 057010088 MILLER JOHN J TRUSTEES No Agency 14.262 057010091 REINERO RENEE TRUSTEE No Agency 119.289 057010092 REINERO RENEE TRUSTEE No Agency 114.686 057020014 REINERO RENEE S TRUSTEE No Agency 5.640 057020015 LEWIS JOHN A JR No Agency 3.856 057030011 MOJICA PEDRO & MALDONADO HORTENSIA No Agency 2.112 057030014 LEE SHONG LENG No Agency 7.644 057030018 WILSON JASON M & AMY C No Agency 3.110 057030022 MERCADO JOSE R No Agency 3.568 057040001 JOHNSON ERNEST D & PENNY L No Agency 9.992 057040009 TERN KIMBERLY & SAELEE SOU LUANG No Agency 2.006 057040020 CHAVEZ ADRIAN CRUZ No Agency 2.848

27 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

057040043 THOMAS GREG S & KATHRYN N No Agency 14.937 057040048 LY LIASUN & YIA YANG No Agency 2.473 057040051 MARTIN JENNIE F No Agency 2.210 057050029 DAMBACHER GARY P TRUSTEE No Agency 17.409 057050031 VALDEZ JOSE S DELATORRE No Agency 9.716 057050032 DAMBACHER GARY P TRUSTEE No Agency 19.686 057050033 DAMBACHER GARY P TRUSTEE No Agency 19.682 057050034 FIELDS ALICE JEAN TRUSTEE No Agency 9.003 057050039 TAYLOR LADONNA No Agency 4.846 057050043 BROWN JAMES D & JUDY H No Agency 4.552 057050051 CARDELLA DAVID A & JEANETTE L TRUSTEES No Agency 9.990 057050052 SAEPHAN YAO FIN & MOUNG KUONG No Agency 9.985 057050056 DAMBACHER GARY P TRUSTEE No Agency 19.084 057050057 DAMBACHER GARY P TRUSTEE No Agency 229.542 057050060 PALAVIVATANA SINAT GREAT & VILAYVANH VICKY TRUSTEE No Agency 19.612 057050061 HALLADAY SINEE G No Agency 19.649 057050063 HELTON DONAL R TRUSTEE No Agency 19.675 057050064 VALENCIA YOLANDA & VALENCIA DAVID No Agency 9.692 057050066 CARDELLA DAVID A & JEANETTE L TRUSTEES No Agency 18.132 057050067 GARCIA JOHN No Agency 20.602 057050068 GARCIA IRENE P TRUSTEE No Agency 21.533 057050069 PRESTO PATRICK & CARDELLA-PRESTO LISA No Agency 19.983 057050070 CORREIA PATRICIA E HAY TRUSTEE No Agency 95.396 057131003 FLORES ABEL & PADILLA JOSE A No Agency 19.112 057131004 MERCED COUNTY No Agency 19.073 057131005 KRUPPA FAMILY LAND HOLDINGS LLC No Agency 49.600 057131010 COX DAVID W & MARIE T No Agency 19.725 057131013 PRATT REESE N & PRATT KENNETH No Agency 19.799 057131014 BARELA THOMAS JOSEPH & BEVERLY TRUSTEE No Agency 4.398 057131015 BELCHER AVENUE PROPERTIES LP No Agency 25.525 057160012 REINERO SANDRA NOREEN No Agency 101.739 057160013 CHA GE PAO & VANG MA LEE No Agency 14.496 057160014 ALVAREZ ROBERTO CHAVEZ No Agency 14.504 057160034 PACIFIC GAS & ELECTRIC COMPANY No Agency 4.281 057160035 REINERO SANDRA NOREEN No Agency 90.931 057170006 ALTHOFF STEVE No Agency 3.947 057170013 KUYKENDALL DEBORAH J No Agency 7.360 057170025 DUONG HAI No Agency 11.092 057170027 ARAUJO GREGORY O & GRACE M No Agency 6.143 057170039 ALLEN ROBERT L & DANA C No Agency 3.318 057170040 CABEZUT-ORTIZ DELORES J No Agency 6.430 057170042 MARCELINO ANTONIO ILIDIO & CAROL FLORES TRUSTEE No Agency 12.736 057200002 HOUSING AUTHORITY CO OF MERCED No Agency 8.274 057200004 CENTRAL VALLEY CONCRETE INC No Agency 10.017 057200067 BIANCHI LOUANN No Agency 7.171 057200069 FORBES ALEX SERGIO CASTRO No Agency 3.191 057200074 CAUZOR BERTHA A TRUSTEE No Agency 3.106 057200076 RIDENOUR ENTERPRISES INC A CORPORATION No Agency 60.497 057200077 GO ENTERPRISES A PARTNERSHIP No Agency 54.650 057200081 WOOD & SONS LP No Agency 17.041 057200084 GO ENTERPRISES A PARTNERSHIP No Agency 45.657 057200085 HG59 LLC No Agency 96.990 057400016 MOUA SAI VANG No Agency 4.509 057400026 MERCED HOLDINGS LLC No Agency 7.041 057400032 RHOADES JOHN M & DEBORAH S TRUSTEE No Agency 2.064 057400033 ROSALES CONSTANTINO & JOSEFINA No Agency 2.848 057480002 HAGERMAN MATHEW R No Agency 19.701

28 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

057480003 OCHOA ANTONIO G & MICAELA V TRUSTEES No Agency 19.408 057480005 LY KY No Agency 17.562 057480008 MCDOWELL WILLIAM L & DEBORAH J TRUSTEE No Agency 39.185 057480009 TEIGE ALBERT I TRUSTEE No Agency 39.116 057480014 HOLL ROBERT E & HALLIE C No Agency 2.019 057480015 HOLL ROBERT & HALLIE TRUSTEES No Agency 2.023 057480016 HOLL ROBERT & HALLIE TRUSTEES No Agency 5.016 057480017 HASSEN SIDNEY GIL TRUSTEE No Agency 19.432 057480018 CHAVEZ ADRIAN CRUZ No Agency 9.534 057480019 SMITH JASON L & AMANDA K NOLEN No Agency 9.940 057480022 SINGH GURPREET & DHERI SUKHDEEP SINGH No Agency 19.426 057480023 TREAT TIMOTHY G & SANDRA R No Agency 19.459 057480024 CENTRAL VALLEY CONCRETE INC No Agency 8.862 057480025 CORRAL JESUS J & TELLEZ-CORRAL LAURA P No Agency 20.532 057480026 RIGGS ROBERT F & DIANNA No Agency 19.482 057480027 BARRY MICHELLE No Agency 20.438 057480028 HAGERMAN ROBERT L No Agency 19.940 057500007 CHEW ROBERT L No Agency 14.933 057500008 MERCED MOSQUITO ABATEMENT DIST No Agency 4.120 057500011 SANSONI EZIO A & ELEANOR C TRUSTEE No Agency 10.511 057500034 SANTA FE AERO VISTA LLC No Agency 40.951 057500043 MORRIS JAMES E & JUDITH L No Agency 2.102 057500044 ALVAREZ BENJAMIN SANDOVAL & SANDOVAL BERTHA No Agency 2.338 057500047 TRUCK STORAGE YARD L L C No Agency 3.957 057500048 TRUCK STORAGE YARD L L C No Agency 4.911 057500050 SEQUOIA CONCRETE INC No Agency 4.828 057500056 SANSONI EZIO A & ELEANOR C TRUSTEE No Agency 24.242 057500057 ANDERSON ANDY ANDREW No Agency 2.011 060010002 ICHORD FAMILY MERCED RANCH LLC No Agency 581.749 060010003 UNIVERSITY COMMUNITY LAND COMPANY LLC No Agency 275.621 060010004 BOARD OF EDUCATION OF THE COUNTY OF MERCED TRUSTE No Agency 330.351 060020047 UNIVERSITY COMMUNITY LAND COMPANY LLC No Agency 303.492 060020048 BOARD OF EDUCATION OF THE COUNTY OF MERCED TRUSTE No Agency 315.276 060060002 ICHORD FAMILY MERCED RANCH LLC No Agency 380.458 060060004 LWH FARMS LLC No Agency 89.089 060060005 LWH FARMS LLC No Agency 15.371 060060006 HUNT FARMS LAND L L C No Agency 129.734 060060007 HUNT FARMS LAND L L C No Agency 7.283 065010003 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 587.444 065010006 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 289.360 065010010 SAUNDERS RANCH LLC Sandy Mush MWC 130.440 065010011 VALENCIA RICARDO & JUANITA No Agency 19.302 065010012 CIRCLE ONE RANCH LLC No Agency 628.813 065010013 CIRCLE ONE RANCH LLC No Agency 659.250 065010014 SAUNDERS RANCH LLC Sandy Mush MWC 310.484 065010015 SAUNDERS FRANCES LOUISE TRUSTEE Sandy Mush MWC 306.133 065010016 D D C MGT LLC Sandy Mush MWC 32.656 065010019 GALLO CATTLE COMPANY LP No Agency 295.833 065010020 GALLO CATTLE COMPANY LP No Agency 162.552 065010021 W & B SPYCHER PROPERTIES LP No Agency 38.499 065010022 W & B SPYCHER PROPERTIES LP No Agency 183.893 065010023 BELO EMANUEL A & SONIA N TRUSTEES Sandy Mush MWC 133.135 065010024 MATTOS RAYMOND S No Agency 20.003 065020002 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 52.640 065020004 RHM FARMS No Agency 151.079 065020005 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 82.139 065020006 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 42.307

29 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

065020007 GALLO CATTLE COMPANY LP No Agency 19.326 065020008 GALLO CATTLE COMPANY A PARTNERSHIP No Agency 18.067 065020014 SAUNDERS RANCH LLC No Agency 165.007 065020015 SAUNDERS FRANCES LOUISE TRUSTEE Sandy Mush MWC 92.115 065020020 FAVIER AG LAND LLC Sandy Mush MWC 625.931 065020021 SAUNDERS RANCH LLC Sandy Mush MWC 312.948 065020024 SAUNDERS FRANCES LOUISE TRUSTEE Sandy Mush MWC 311.035 065020027 CIRCLE ONE RANCH LLC No Agency 98.735 065020028 LIMA FILIPE C No Agency 157.378 065020031 MELO FRED T TRUSTEE No Agency 86.398 065020032 BRIGHAM INVESTMENTS LLC No Agency 19.946 065020033 BRIGHAM JOHN No Agency 19.509 065030002 GRISSOM FAMILY LAND & CATTLE LP No Agency 634.154 065030004 FOUR S RANCH PARTNERS L L C No Agency 169.245 065030007 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 318.453 065030010 TURNER DONALD A Sandy Mush MWC 72.278 065030011 GRISSOM FAMILY LAND & CATTLE LP No Agency 548.825 065030012 GRISSOM FAMILY LAND & CATTLE LP No Agency 62.395 065030013 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 954.499 065040005 CLARKE KATHLEEN A No Agency 311.664 065040013 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 310.995 065040014 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 28.849 065040015 URRUTIA RANCHES LLC No Agency 2501.549 065050003 JBB CATTLE CO LLC No Agency 642.073 065050009 TURNER DONALD A No Agency 229.818 065050014 SEAJAR LLC No Agency 536.604 065050015 SEAJAR LLC No Agency 99.683 065060001 CLARKE KATHLEEN A No Agency 312.443 065060002 FLYNN ROBERT F ESTATE OF No Agency 318.263 065060011 FLYNN ROBERT F ESTATE OF No Agency 318.480 065060012 GRISSOM FAMILY LAND & CATTLE L P No Agency 21.748 065060013 GRISSOM FAMILY LAND & CATTLE L P No Agency 297.275 065060014 MERCED DUCK CLUB LLC No Agency 78.538 065060015 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 870.223 065070046 MELO FRED T TRUSTEE No Agency 154.887 065100002 GARY M LORENZO INC No Agency 626.146 065100003 RODUNER CATTLE & FARMING CO W P Sandy Mush MWC 634.482 065100012 RODUNER CATTLE & FARMING CO W P Sandy Mush MWC 475.065 065100013 MERCED DUCK CLUB LLC No Agency 77.818 065100017 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 339.016 065100018 URRUTIA RANCHES LLC No Agency 739.150 065110005 TRIEWEILER WILLIAM G & COLLEEN P TRUSTEE No Agency 100.028 065110007 VANDERWOUDE SIMON & CHRISTINE TRUSTEES Sandy Mush MWC 152.039 065110008 VANDER WOUDE SIMON & CHRISTINE TRUSTEES Sandy Mush MWC 56.577 065110009 VANDER WOUDE SIMON & CHRISTINE TRUSTEES Sandy Mush MWC 101.508 065110015 AUE GORDON L TRUSTEES No Agency 20.672 065110019 FIGUEROA ALFREDO & ANGELICA No Agency 19.843 065110024 VANDER WOUDE FARMS A PARTNERSHIP Sandy Mush MWC 520.817 065110025 VANDER WOUDE SIMON & CHRISTINE TRUSTEES No Agency 18.256 065110026 VANDER WOUDE SIMON & CHRISTINE TRUSTEES Sandy Mush MWC 63.417 065110027 ANGUIANO JOSE & GUADALUPE No Agency 59.430 065110028 ANGUIANO JOSE & GUADALUPE No Agency 60.919 065110029 ANGUIANO JOSE & GUADALUPE No Agency 69.416 065110030 VANDERWOUDE SIMON & CHRISTINE TRUSTEES Sandy Mush MWC 95.075 065110031 CITY OF MERCED No Agency 343.061 065110032 VANDER WOUDE FARMS A PARTNERSHIP Sandy Mush MWC 637.137 065110033 VANDER WOUDE FARMS A PARTNERSHIP Sandy Mush MWC 504.728

30 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

065110034 VANDER WOUDE FARMS A PARTNERSHIP Sandy Mush MWC 19.965 065120001 BORBA JR JOHN A Sandy Mush MWC 333.438 065120004 EYRAUD SOUTH L L C Sandy Mush MWC 639.795 065120008 TECHENTIN THOMAS A & ELAYNE G TRUSTEES Sandy Mush MWC 155.966 065120009 PROTEIN ENTERPRISES A PARTNERSHIP No Agency 157.120 065120015 JVJ INVESTMENTS LP Sandy Mush MWC 309.114 065120019 SHAW JOHN J & SUSAN L TRUSTEES No Agency 161.384 065120020 FAVIER RANCH LLC No Agency 720.203 065120021 KEMPS MICHAEL D & SANDRA J TRUSTEE No Agency 271.981 065130003 TRIEWEILER WILLIAM G & COLLEEN P TRUSTEE No Agency 159.763 065130005 YOUNG SHARON L TRUSTEE No Agency 160.005 065130007 SHAW JOHN J & SUSAN L TRUSTEES No Agency 154.145 065130011 MILLER JEFF TRUSTEE No Agency 249.232 065130013 BORBA NORENE M TRUSTEE No Agency 40.356 065130017 YOUNG SHARON L TRUSTEE No Agency 157.888 065130018 TRIEWEILER WILLIAM G & COLLEEN P TRUSTEE No Agency 161.988 065130037 DOROSTI JAVAD & NOOSHIN TRUSTEE No Agency 18.697 065130039 VALDOVINO MARTIN No Agency 19.272 065130040 BORBA NORENE M TRUSTEE No Agency 19.316 065130044 BORBA JR JOHN A Sandy Mush MWC 168.812 065130050 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 30.319 065130051 VYFHUIZEN CORNELIS & MELINDA TRUSTEE Sandy Mush MWC 435.143 065130054 MERCED POWER LLC No Agency 26.509 065130055 MERCED POWER LLC No Agency 24.968 065130056 MERCED POWER LLC No Agency 22.853 065130058 SHAW JOHN J & SUSAN L TRUSTEES No Agency 28.754 065130059 JOHNSON PAUL L TRUSTEE Sandy Mush MWC 40.459 065130060 HURT ORVILLE L & MARY L No Agency 18.652 065130061 GUDGEL ELMER L & KATHLEEN E TRUSTEE No Agency 2.803 065130062 GUDGEL JIM & LYDIA J TRUSTEES Sandy Mush MWC 314.573 065130065 VYFHUIZEN CORNELIS & MELINDA TRUSTEE Sandy Mush MWC 308.238 065130066 MERCED COUNTY No Agency 25.597 065130069 MERCED COUNTY No Agency 102.320 065130070 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 155.039 065130071 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 221.207 065130072 MILLER JEFF TRUSTEE No Agency 97.653 065130073 MILLER JEFF TRUSTEE No Agency 158.370 065130074 MILLER JEFF TRUSTEE No Agency 171.079 065130075 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 308.856 066100009 YAMSHON HUGH A & KAREN D TRUSTEES Sandy Mush MWC 153.894 066100010 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 20.837 066100011 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 9.112 066100014 VELDHUIS JEANETTE TRUSTEE Sandy Mush MWC 150.523 066100015 SWENSON RONALD B No Agency 6.729 066100016 SWENSON RONALD B No Agency 268.465 066110007 YAMSHON HUGH A & KAREN D TRUSTEES Sandy Mush MWC 300.667 066110033 GARCILAZO RODOLFO & ARMINDA C TRUSTEES No Agency 4.029 066110036 BERTUCCIO CHRISTOPHER D & JENNIFER L TRUSTEES No Agency 2.199 066140001 YAMSHON HUGH A & KAREN D TRSUTEES Sandy Mush MWC 147.661 066140002 NIEMETZ JASON & ALICIA SMITH No Agency 2.711 066140035 HOOGENDAM FAMILY LIMITED PARTNERSHIP No Agency 4.675 066150001 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 648.999 066150002 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 143.892 066150003 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 45.717 066150004 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 137.024 066150005 YAMSHON HUGH A & KAREN D TRUSTEES Sandy Mush MWC 79.633 066150007 HOOGENDAM FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 119.359

31 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

066150008 HOOGENDAM FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 120.268 066160003 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 195.951 066160004 HOOGENDAM MARVIN L & SUSAN M CO-TRUSTEES Sandy Mush MWC 39.812 066160005 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 129.543 066160009 CHAVEZ ROSENDO & ESTELLA No Agency 8.788 066160010 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 21.529 066160014 SPIEGELMAN FAMILY TRUST No Agency 56.576 066160015 HOOGENDAM MARVIN L & SUSAN M CO-TRUSTEES Sandy Mush MWC 549.058 066160016 HOOGENDAM MARVIN L & SUSAN M CO-TRUSTEES No Agency 5.899 066160017 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 166.954 066170016 MERCED PROPERTY LLC Le Grand Athlone WD 39.888 066170023 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 152.157 066180004 MERCED PROPERTY LLC Le Grand Athlone WD 429.586 066180008 MERCED PROPERTY LLC Le Grand Athlone WD 396.061 066180011 KLEIBER MICHAEL K TRUSTEE Le Grand Athlone WD 80.750 066190001 MERCED PROPERTY LLC Le Grand Athlone WD 622.948 066190002 MERCED PROPERTY LLC Le Grand Athlone WD 643.479 066200001 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 319.367 066200008 FRESNO FARMING LLC No Agency 139.510 066200016 CANONIZADO FLORENCIO A & EVELYN F CO-TRUSTEES No Agency 19.065 066200017 SERPA VINCENT J & JILL M No Agency 18.595 066200018 MAIN STONE CORPORATION INC Sandy Mush MWC 103.760 066200019 MEIRINHO TONY RAMOS & MARY ROCHA TRUSTEES Le Grand Athlone WD 10.696 066200020 TONY MEIRINHO & SONS DAIRY L P Le Grand Athlone WD 202.127 066200021 MEIRINHO TONY RAMOS & MARY ROCHA TRUSTEES Le Grand Athlone WD 104.325 066200024 TURNER TRACEY C No Agency 28.383 066200025 PEDROZO THEODORE A & MARGARET M No Agency 3.742 066200026 FRIEDMAN PAMELA J TRUSTEE Le Grand Athlone WD 19.981 066200027 MEIRINHO TONY RAMOS & MARY ROCHA TRUSTEES Le Grand Athlone WD 246.042 066210004 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 319.892 066210005 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 551.832 066210006 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 21.024 066210009 SAKUGAWA JAMES C & SONS A PARTNERSHIP Sandy Mush MWC 77.699 066210010 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 300.138 066220001 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 305.336 066220003 DIAMOND J DAIRY Sandy Mush MWC 49.765 066220006 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 153.983 066220007 MILLER JEFF TRUSTEE No Agency 153.020 066220008 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 53.981 066220010 ARISTOTLE I LLC No Agency 39.289 066220011 MILLER JEFF TRUSTEE No Agency 149.408 066220012 DIAMOND J DAIRY No Agency 9.423 066220014 ADAIR RANDOLPH M & ESTHER M No Agency 19.993 066220015 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 36.919 066220016 YOSEMITE VALLEY BEEF PACKING COMPANY INC No Agency 55.186 066220017 YOSEMITE VALLEY BEEF PACKING COMPANY INC No Agency 20.257 066220019 STEPHENS TREVOR No Agency 19.455 066220020 DIAMOND J DAIRY Sandy Mush MWC 126.770 066220021 JONKMAN WIEBREN & LUCIANA No Agency 20.720 066230001 MILLER JEFF TRUSTEE No Agency 76.061 066230002 MILLER JEFF TRUSTEE No Agency 224.800 066230003 MILLER JEFF TRUSTEE No Agency 76.613 066230004 MILLER JEFF TRUSTEE No Agency 231.331 066230005 FURTADO JERRY A & TERESA M TRUSTEE No Agency 151.252 066230006 FARMER DAVID L & PEGGY J Le Grand Athlone WD 156.209 066230007 SAYLOR BRADLEY & TOMLINSON STEFANI No Agency 44.047 066230010 XIONG YANG & XIONG PHOUA Le Grand Athlone WD 3.028

32 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

066230012 LOPES GABRIEL A & MARIA A Le Grand Athlone WD 17.531 066230013 FARMER DAVID L & PEGGY J Le Grand Athlone WD 91.667 066230014 MUNNANGI SIVAKUMAR R & ARUNA TRUSTEE Le Grand Athlone WD 82.933 066230017 FARMER DAVID L & PEGGY J Le Grand Athlone WD 75.353 066240002 MERCED PROPERTY LLC Le Grand Athlone WD 323.142 066240003 MERCED PROPERTY LLC Le Grand Athlone WD 631.932 066240004 FARMER DAVID L & PEGGY J Le Grand Athlone WD 191.871 066240006 DEJAGER RODNEY L & SHARLENE TRUSTEES Le Grand Athlone WD 7.666 066240008 ERICKSON ROBERT & SUZANNE KATHLEEN TRUSTEE Le Grand Athlone WD 43.375 066240009 ERICKSON ROBERT & SUZANNE K Le Grand Athlone WD 65.860 067010014 MCMURTRY CLYDE WILLIAM TRUSTEE No Agency 2.888 067010029 MCMURTRY CLYDE WILLIAM TRUSTEE No Agency 10.505 067010030 MCMURTRY CLYDE WILLIAM TRUSTEE No Agency 123.384 067010033 SLACKS STEVEN ALAN & HEIDI FRAZIER TRUSTEES No Agency 205.125 067040006 J & J MARCHINI ENTERPRISES L P Plainsburg ID 77.998 067040008 KELSEY HENRY GREENE TRUSTEE Plainsburg ID 78.619 067040046 TAVARES HENRY AMARAL & MARGARET AMARAL TRUSTEE Plainsburg ID 79.572 067040047 DD & C ALMOND FARM Plainsburg ID 78.025 067050001 KAHL MATTHEW K & SAMANTHA TRUSTEE Plainsburg ID 75.292 067050002 KAHL MATTHEW K & SAMANTHA TRUSTEE Plainsburg ID 75.401 067050004 MENKE OLA E TRUSTEE Plainsburg ID 20.093 067050007 KAHL JON Plainsburg ID 85.567 067050020 KAHL KIM B Plainsburg ID 49.655 067050022 CARDWELL RANCHES LP Plainsburg ID 47.688 067050030 JOHNSON AARON & NANCY Plainsburg ID 42.961 067050031 JOHNSON AARON & NANCY Plainsburg ID 51.200 067050033 BILL BRIGHT FAMILY PROPERTIES LLC Plainsburg ID 44.659 067050034 KUNIYOSHI DANIEL DENJI Plainsburg ID 23.061 067050038 KAHL MATTHEW K & SAMANTHA TRUSTEE Plainsburg ID 47.479 067050042 MISHRA RANU M & PREETI Plainsburg ID 47.714 067050047 LUKER WAYNE R & DEBBIE L Plainsburg ID 19.975 067050048 LUKER AGNES ANNE TRUSTEE Plainsburg ID 28.690 067050049 LUKER AGNES ANNE TRUSTEE Plainsburg ID 18.859 067050052 KAHL KITT M & JUDY H Plainsburg ID 105.086 067050053 SOARES JACK J Plainsburg ID 2.079 067050059 KAHL KITT & JUDY Plainsburg ID 31.809 067050060 RAI INDERDEEP S & RUPINDER K Plainsburg ID 40.462 067060011 BELLA VERDE LLC Plainsburg ID 37.616 067060018 SLACKS STEVEN ALAN & HEIDI FRAZIER TRUSTEES No Agency 109.661 067060036 SHASKY MARY P TRUSTEE No Agency 2.380 067060040 NORMAN G BRADFORD BYPASS TR FBO AUDREY M BRADFORD No Agency 2.483 067060043 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 6.480 067060044 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 2.058 067060046 SHASKY MARY P TRUSTEE No Agency 35.905 067060047 HEUPEL KEITH B & PAULA A No Agency 2.973 067060050 SHASKY MARY P TRUSTEE No Agency 4.196 067070001 BELLA VERDE LLC Plainsburg ID 39.076 067070012 SPERLING JUDITH A & JAMES C TRUSTEES Plainsburg ID 39.391 067070013 DUCLO FRANK & PAULA Plainsburg ID 36.413 067070014 KUNIYOSHI DAN JR Plainsburg ID 35.593 067070015 DOUBLE G FARMS LP Plainsburg ID 78.097 067070037 EDMONDSON GARY C & KAREN E Plainsburg ID 40.422 067070038 LIVE OAK FARMS LP Plainsburg ID 39.152 067070042 PURSLEY ELINOR L TRUSTEE Plainsburg ID 39.117 067070043 PURSLEY ELINOR L TRUSTEE Plainsburg ID 80.618 067070048 LIVE OAK FARMS A PARTNERSHIP Plainsburg ID 71.810 067070049 MARCHINI J & J ENTERPRISES LP Plainsburg ID 82.271

33 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

067070053 SPERLING JAMES C & JUDITH A TRUSTEE Plainsburg ID 19.431 067070054 SPERLING JUDITH A & JAMES C TRUSTEES Plainsburg ID 18.572 067080002 KUNIYOSHI DAN D JR Plainsburg ID 43.360 067080003 HMV FARMS LLC Plainsburg ID 49.459 067080004 GONELLA NEIL TRUSTEE Plainsburg ID 62.925 067080007 KELSEY HENRY GREENE TRUSTEE Plainsburg ID 39.763 067080009 BRYANT LOW RANCH INC Plainsburg ID 39.636 067080010 PLAINSBURG CEMETERY DIST Plainsburg ID 10.119 067080015 EASON GEORGE E Plainsburg ID 13.102 067080017 MURDOCK STANLEY & KRISTIN K Plainsburg ID 3.071 067080019 JOHNSON AARON C & NANCY R Plainsburg ID 40.026 067080020 JOHNSON AARON & NANCY Plainsburg ID 37.380 067080021 DUCLO FRANK J & PAULA S Plainsburg ID 36.756 067080022 JOHNSON AARON C & NANCY R Plainsburg ID 39.417 067080024 HEUPEL KEITH B & PAULA A Plainsburg ID 43.442 067080025 BELLA VERDE LLC Plainsburg ID 74.521 067080027 PLAINSBURG SCHOOL DIST Plainsburg ID 7.023 067080028 BELLA ORO RANCHES LLC Plainsburg ID 78.541 067080029 MARCHINI JEFFERY J & STEPHANIE J CO-TRUSTEE Plainsburg ID 76.926 067080032 KUNIYOSHI DANIEL DENJI Plainsburg ID 23.222 067080033 HMV FARMS LLC Plainsburg ID 36.549 067080034 HERMOSILLO HUMBERTO JR & SHARON FAUGHN Plainsburg ID 2.332 067080036 BACIGALUPI ANDREW G & MARIANNE TRUSTEES Plainsburg ID 102.028 067080039 MARCHINI JEFFERY J & STEPHANIE J CO-TRUSTEE Plainsburg ID 134.387 067080040 MARCHINI JEFFERY J & STEPHANIE J CO-TRUSTEE Plainsburg ID 2.138 067080042 THOMPSON & HUNT L L C Plainsburg ID 24.067 067080043 EGLING THOMAS LEROY & VICKY LYNN Plainsburg ID 6.776 067080045 RAI RANJIT S & SATINDERBEER K TRUSTEE Plainsburg ID 20.031 067080046 RAI RANJIT S & SATINDERBEER K TRUSTEE Plainsburg ID 19.519 067080047 RAI RANJIT S & SATINDER K TRUSTEE Plainsburg ID 19.727 067080048 RAI RANJIT S & SATINDER K TRUSTEE Plainsburg ID 19.328 067080049 BELLA VERDE LLC Plainsburg ID 104.385 067080053 BROWN WARREN A & KELLY Plainsburg ID 5.049 067080054 AVN FARMS LLC Plainsburg ID 33.477 067090010 MURDOCK STANLEY W & MURDOCK BENJAMIN J & REBECCA Plainsburg ID 2.614 067090011 SMITH JAMES V & BARBARA L TRUSTEES Plainsburg ID 2.409 067090012 ALVAREZ JORGE L Plainsburg ID 2.726 067100011 NIRALI FARMS L L C Plainsburg ID 37.128 067100013 TANIOKA JAMES Plainsburg ID 22.364 067100014 BELLA VERDE LLC Plainsburg ID 18.039 067100015 NIRALI FARMS L L C Plainsburg ID 38.565 067100016 CASSARA GIUSEPPE & BENEDETTA TRUSTEES Plainsburg ID 76.702 067100017 QUINONEZ ROSEMARY E TRUSTEE Plainsburg ID 37.883 067100021 CASSARA GIUSEPPE & BENEDETTA TRUSTEES Plainsburg ID 18.751 067100038 TAVARES HENRY AMARAL & MARGARET AMARAL TRUSTEE Plainsburg ID 39.675 067100045 DOUBLE B FARMS Plainsburg ID 55.638 067100046 SPAIN RUSSELL J & KATHLEEN N TRUSTEE Plainsburg ID 33.911 067100047 LANGUM JERALD R & CARRIE M Plainsburg ID 19.842 067100048 LANGUM JERALD R & CARRIE M Plainsburg ID 37.102 067100049 BARROSO DOMINIC & GIOVANNA TRUSTEE Plainsburg ID 99.560 067100050 DOUBLE B FARMS Plainsburg ID 20.843 067100051 DOUBLE B FARMS Plainsburg ID 26.506 067100052 DOUBLE B FARMS Plainsburg ID 26.228 067110004 MERCED PROPERTY LLC Le Grand Athlone WD 142.984 067110005 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 11.502 067110007 VALLELUNGA ANTHONY & ANGELA TRUSTEES Le Grand Athlone WD 38.963 067110008 BAINS AMARJIT S & SANDHU PARMINDER KAUR Le Grand Athlone WD 2.022

34 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

067110010 BAINS CONSULTING INC Le Grand Athlone WD 156.262 067110011 BRIGHT ORCHARDS LLC Le Grand Athlone WD 120.301 067120008 VALLELUNGA ANTHONY & ANGELA TRUSTEES Le Grand Athlone WD 20.635 067120009 EEB PROPERTIES LLC Le Grand Athlone WD 49.272 067120010 EEB PROPERTIES LLC Le Grand Athlone WD 30.354 067120011 ATWAL BROTHERS FARMING INC Le Grand Athlone WD 155.923 067120012 VEB PROPERTIES LLC Le Grand Athlone WD 159.996 067120013 PURSLEY ANDREW LEE Le Grand Athlone WD 2.389 067120015 J&A HARRIS L L C Le Grand Athlone WD 237.596 067120019 LIRA IRMA G Le Grand Athlone WD 2.753 067120020 BRIGHT ORCHARDS LLC Le Grand Athlone WD 41.276 067120021 BRIGHT ORCHARDS LLC Le Grand Athlone WD 62.573 067120023 BRIGHT ORCHARDS LLC Le Grand Athlone WD 120.238 067120024 ATWAL JIMMI JAMINDER Le Grand Athlone WD 39.159 067120025 ATWAL STEVEN Le Grand Athlone WD 37.615 067120026 EEB PROPERTIES LLC Le Grand Athlone WD 215.392 067130001 DOUBLE G FARMS LP Plainsburg ID 76.902 067130002 PURSLEY ANDREW LEE Plainsburg ID 76.522 067130004 J&A HARRIS L L C Le Grand Athlone WD 149.906 067130005 BANK OF AMERICA NT & SA TRUSTEE Le Grand Athlone WD 465.725 067130006 LANGE LINDA KAY & DAVID MILTON CO-TRUSTEES Plainsburg ID 79.223 067130007 MARCHINI R ENTERPRISES L P Plainsburg ID 84.599 067130008 LIVE OAK FARMS A PART Plainsburg ID 165.931 067130010 LIVE OAK FARMS LP Plainsburg ID 20.060 067130011 LIVE OAK FARMS LP Plainsburg ID 59.804 067130012 LIVE OAK FARMS LP Plainsburg ID 73.437 067140001 J&A HARRIS L L C Le Grand Athlone WD 299.147 067140002 BANK OF AMERICA NT&SA TRUSTEE Le Grand Athlone WD 333.570 067140003 BANK OF AMERICA NT&SA TRUSTEE Le Grand Athlone WD 629.574 067150001 VALLELUNGA ANTHONY & ANGELA TRUSTEES Le Grand Athlone WD 42.832 067150002 BRIGHT ORCHARDS L L C Le Grand Athlone WD 117.949 067150003 BRIGHT ORCHARDS LLC Le Grand Athlone WD 79.536 067150006 SINGH MAKHAN & SANDHU BALBIR K Le Grand Athlone WD 75.158 067150008 DOLCI VITA PROPERTIES II L P Le Grand Athlone WD 77.484 067150010 J&A HARRIS L L C Le Grand Athlone WD 482.869 067150012 HOPKINS BENJAMIN K & CANDIS J TRUSTEE Le Grand Athlone WD 18.133 067150013 SLATE LARRY W & SHIREEN I TRUSTEES Le Grand Athlone WD 20.045 067150016 LUKER ELAINE A TRUSTEE Le Grand Athlone WD 26.294 067150017 LUKER ELAINE A TRUSTEE Le Grand Athlone WD 30.317 067150018 LUKER ELAINE A TRUSTEE Le Grand Athlone WD 28.559 067150021 GROSSMAN DAVID W & DESIREE J Le Grand Athlone WD 25.848 067150022 BAILEY BETTY TRUSTEE Le Grand Athlone WD 4.039 067150024 SLATE LARRY WAYNE & KARI Le Grand Athlone WD 2.285 067150025 SLATE LARRY W & SHIREEN I TRUSTEE Le Grand Athlone WD 26.033 067150026 SLATE LARRY W & SHIREEN I TRUSTEES Le Grand Athlone WD 2.937 067150027 SLATE LARRY W & SHIREEN I TRUSTEES Le Grand Athlone WD 46.480 067150028 ATWAL STEVEN Le Grand Athlone WD 13.161 067150029 BRIGHT ORCHARDS LLC & EEB PROPERTIES LLC Le Grand Athlone WD 19.436 067150030 VEB PROPERTIES LLC Le Grand Athlone WD 19.380 067150031 ATWAL BROTHERS FARMING INC Le Grand Athlone WD 83.634 067150032 JENSON ANDREW & BREANNA Le Grand Athlone WD 2.662 067150033 COOK BOBBY DUANE TRUSTEE Le Grand Athlone WD 26.576 067160001 MERCED PROPERTY LLC Le Grand Athlone WD 609.193 067160002 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 4.231 067160005 MERCED PROPERTY LLC Le Grand Athlone WD 111.809 067160006 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 55.131 067160013 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 2.645

35 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

067160014 MERCED PROPERTY LLC Le Grand Athlone WD 6.500 067160015 VALLELUNGA ANTHONY & ANGELA TRUSTEES Le Grand Athlone WD 79.673 067160016 DOUBLE V Le Grand Athlone WD 77.448 067160017 DOUBLE V A PARTNERSHIP Le Grand Athlone WD 116.971 067170001 MERCED PROPERTY LLC Le Grand Athlone WD 632.281 067170002 MERCED PROPERTY LLC Le Grand Athlone WD 320.367 067170003 MERCED PROPERTY LLC Le Grand Athlone WD 269.209 067170004 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 5.734 067170007 SIMANTON PISTACHIO RANCH A PARTNERSHIP Le Grand Athlone WD 8.587 067180003 UNION PACIFIC RAILROAD COMPANY Le Grand Athlone WD 10.845 067180005 LIVE OAK FARMS Le Grand Athlone WD 198.030 067180007 SERRANO DAVID TRUSTEE Le Grand Athlone WD 39.090 067180009 IQ FARMS L L C Le Grand Athlone WD 81.020 067180011 SERRANO DAVID TRUSTEE Le Grand Athlone WD 20.000 067180012 SERRANO DAVID TRUSTEE Le Grand Athlone WD 55.556 067180015 SERRANO DAVID TRUSTEE Le Grand Athlone WD 199.998 067180016 SERRANO DAVID TRUSTEE Le Grand Athlone WD 39.481 067180019 ANDRADE MANUEL & CASTANEDA MARIA SOCORRO Le Grand Athlone WD 5.094 067180020 IQ FARMS L L C Le Grand Athlone WD 33.292 067180021 IQ FARMS L L C Le Grand Athlone WD 257.588 067180022 SIMANTON PISTACHIO RANCH A PARTNERSHIP Le Grand Athlone WD 68.437 067180023 MERCED PROPERTY LLC Le Grand Athlone WD 123.170 067190002 LIVE OAK FARMS LP Le Grand Athlone WD 164.397 067190004 HARRIS FARMS L P Le Grand Athlone WD 82.324 067190005 LIVE OAK FARMS A PARTNERSHIP Le Grand Athlone WD 145.827 067190006 HARRIS FARMS L P Le Grand Athlone WD 73.703 067190008 JOHNSON FAMILY RANCH LLC Le Grand Athlone WD 420.354 067190009 DOUBLE G FARMS LLP Le Grand Athlone WD 39.467 067190010 DOUBLE G FARMS LLP Le Grand Athlone WD 39.790 067190011 DOUBLE G FARMS LLP Le Grand Athlone WD 38.787 067190012 GIAMPAOLI GARY D & JULIE S TRUSTEES Le Grand Athlone WD 23.506 067190013 DOUBLE G FARMS LLP Le Grand Athlone WD 42.111 067190014 DOUBLE G FARMS LLP Le Grand Athlone WD 42.102 067190015 DOUBLE G FARMS LLP Le Grand Athlone WD 39.481 067190016 DOUBLE G FARMS LLP Le Grand Athlone WD 43.256 067190017 DOUBLE G FARMS LLP Le Grand Athlone WD 38.103 067200010 BENNETT BETTY J Le Grand Athlone WD 3.827 068010001 ROEN ERIK O TRUSTEE No Agency 668.360 068010002 ROEN ERIK O TRUSTEE No Agency 328.091 068010003 ROEN ERIK O TRUSTEE No Agency 336.067 068010004 ROEN ERIK O TRUSTEE No Agency 678.255 068010008 ROEN ERIK O TRUSTEE No Agency 156.711 068010009 RICHARDS RONALD & LINDA J TRUSTEES No Agency 157.480 068010010 PURSLEY ELINOR L TRUSTEE No Agency 75.829 068010012 CLINTON DON C SR & CLINTON DOLORES J No Agency 154.046 068010014 CROOKHAM MARY KATHLEEN TRUSTEE No Agency 101.617 068010016 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 5.380 068010020 FRAZIER JAMES G JR No Agency 91.534 068010024 THOMAS CAROLE FLANSBURG TRUSTEE No Agency 96.495 068010025 RICHARDS CHAD R No Agency 76.676 068010026 SLACKS STEVEN ALAN & HEIDI FRAZIER TRUSTEES No Agency 114.419 068010027 FRAZIER JAMES & SHERYL TRUSTEES No Agency 274.762 068010028 SLACKS STEVEN ALAN & HEIDI FRAZIER TRUSTEES No Agency 92.461 068010029 WESTFALL PAUL R TRUSTEE No Agency 360.936 068010030 VAN RULER JOHN M & REONA E TRUSTEES No Agency 76.228 068020006 REDINGTON RANCH LLC No Agency 542.467 068020015 ROEN ERIK O TRUSTEE No Agency 502.722

36 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

068020016 WESTFALL GERALD L & PAT A No Agency 153.808 068020017 WESTFALL GERALD J No Agency 472.303 068020018 ROEN ERIK O TRUSTEE No Agency 640.584 068020019 SIMONS JOHNNY & DEBRA No Agency 154.432 068020021 JEEPSTER FARMS L L C No Agency 157.476 068020023 JEEPSTER FARMS L L C No Agency 5.125 068020024 JAXON ENTERPRISES No Agency 460.073 068030023 VAN RULER JOHN M & REONA E TRUSTEES No Agency 116.786 068030025 VAN RULER JOHN M & REONA E TRUSTEES No Agency 75.176 068030047 MARCHINI MICHAEL E & SHARON L TRUSTEE Le Grand Athlone WD 37.669 068030049 SANO TSUGIO TRUSTEE Le Grand Athlone WD 11.981 068030051 MARCHINI FARMS L P Le Grand Athlone WD 74.094 068030052 PORTER JEFFREY SCOTT & KIMBERLY SUE Le Grand Athlone WD 38.498 068030053 COMMUNITY WEST BANK N A Le Grand Athlone WD 33.455 068030054 COMMUNITY WEST BANK N A Le Grand Athlone WD 10.794 068030059 VERDUZCO JESUS B & VERDUSCO LINDA I TRUSTEE Le Grand Athlone WD 38.777 068030063 ATCHISON TOPEKA & SANTA FE RAILWAY CO Le Grand Athlone WD 6.560 068030067 MURPHY FREDERICK M Le Grand Athlone WD 40.008 068030069 MURPHY FREDERICK M Le Grand Athlone WD 45.133 068030070 MURPHY FREDERICK M Le Grand Athlone WD 44.038 068030072 GOMES MANUEL C & KARI L Le Grand Athlone WD 2.145 068030082 SANO TSUGIO TRUSTEE Le Grand Athlone WD 25.804 068030084 JORGE MARIA O TRUSTEE Le Grand Athlone WD 85.327 068030086 NAPA FARMS LLC Le Grand Athlone WD 26.910 068030088 EGLING LEROY LOUIS TRUSTEE Le Grand Athlone WD 48.675 068030091 LE GRAND RANCH L L C Le Grand Athlone WD 40.437 068030092 LE GRAND RANCH L L C Le Grand Athlone WD 28.003 068030095 RINCON OCTAVIO ROMERO & ROMERO MARIA MARTHA A No Agency 37.024 068110001 VAN RULER JOHN M & REONA E TRUSTEES No Agency 535.587 068110002 SEKHON HARPREET SINGH No Agency 70.574 068110003 DUNTLEY VICTORIA TRUSTEE No Agency 30.892 068110005 HENDERSON DONNA GAIL TRUSTEE No Agency 650.251 068110006 HENDERSON DONNA GAIL TRUSTEE No Agency 645.439 068110007 PORTER J SCOTT & KIM S Le Grand Athlone WD 34.451 068110008 VERDUZCO JESUS B & VERDUSCO LINDA I TRUSTEE Le Grand Athlone WD 37.407 068110009 STROBEL DAVID E TRUSTEE Le Grand Athlone WD 38.485 068110010 MCCRARY BARBARA J TRUSTEE Le Grand Athlone WD 39.374 068110012 LE GRAND FIG COMPANY A PARTNERSHIP Le Grand Athlone WD 37.925 068110013 KELLY ARACELI & JAMES Le Grand Athlone WD 48.021 068110015 EMMETT RONNIE GLEN & LORETTA KAY TRUSTEE Le Grand Athlone WD 39.010 068110020 HULTGREN JOHN V & EDYNE TRUSTEES No Agency 306.583 068110022 ATHWAL INVESTMENTS LP Le Grand Athlone WD 22.884 068110023 ATHWAL INVESTMENTS LP Le Grand Athlone WD 49.413 068110024 BRONZINI JOSEPH WALTER & LESLIE CELESTE TRUSTEES No Agency 160.334 068110025 HERMAN KEVIN LEE & DIANE PATRICIA TRUSTEES No Agency 158.470 068110026 HENDERSON DONNA GAIL TRUSTEE Le Grand Athlone WD 38.828 068110027 HENDERSON DONNA GAIL TRUSTEE Le Grand Athlone WD 211.358 068110029 HENDERSON DONNA GAIL TRUSTEE No Agency 373.541 068110030 HENDERSON DONNA GAIL TRUSTEE No Agency 80.527 068110031 HENDERSON DONNA GAIL TRUSTEE Le Grand Athlone WD 8.554 068110032 DRAYER FREDERICK M & CARLA R TRUSTEE No Agency 158.122 068121001 GIAMPAOLI JULIE MARIE TRUSTEE Le Grand Athlone WD 53.043 068121002 MARCHINI R ENTERPRISES L P Le Grand Athlone WD 92.780 068121003 MARCHINI JEFFERY J & STEPHANIE J CO-TRUSTEE Le Grand Athlone WD 151.501 068121004 LIVE OAK FARMS Le Grand Athlone WD 8.050 068121005 KRIS RANCHES LP Le Grand Athlone WD 19.389 068121006 KRIS RANCHES LP Le Grand Athlone WD 19.565

37 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

068121007 KRIS RANCHES LP Le Grand Athlone WD 19.474 068121008 KRIS RANCHES LP Le Grand Athlone WD 16.602 068121009 KRIS RANCHES LP Le Grand Athlone WD 16.387 068121010 KRIS RANCHES LP Le Grand Athlone WD 19.417 068121011 KRIS RANCHES LP Le Grand Athlone WD 31.279 068121012 KRIS RANCHES LP Le Grand Athlone WD 66.314 068121013 MARCHINI R ENTERPRISES L P Le Grand Athlone WD 88.538 068121014 WRIGHT STEFANIA DENISE Le Grand Athlone WD 46.656 068121015 STEWART LISA LOUISE TRUSTEE Le Grand Athlone WD 45.099 068121016 DOUBLE G FARMS LP Le Grand Athlone WD 112.449 068121021 J & J MARCHINI ENTERPRISES L P Le Grand Athlone WD 33.673 068122001 LE GRAND ALMOND ORCHARD#1 A PARTNERSHIP Le Grand Athlone WD 157.178 068122002 LE GRAND ATHLONE WATER DISTRICT Le Grand Athlone WD 12.013 068122003 IQ ALMONDS L L C Le Grand Athlone WD 46.427 068122004 QUARESMA DARYLL P & DIANE M TRUSTEE No Agency 164.180 068122005 RINGEISEN JOSHUA A & LORI A No Agency 218.804 068122006 RINGEISEN JOSHUA A & LORI No Agency 19.534 068122007 HOPKINS BENJAMIN K & CANDIS J TRUSTEE No Agency 38.666 068122008 FOOTHILL PISTACHIO A PARTNERSHIP No Agency 119.374 068122009 CHAVEZ ROSENDO & ESTELLA No Agency 117.924 068122010 RINGEISEN JOSH A & LORI A No Agency 121.365 068122011 LE GRAND PISTACHIO RANCH NO 4 LP No Agency 324.621 068122013 ROBSON BRAD & BRENDA No Agency 150.062 068122014 ROBSON ROBERT W & SHARLEEN G TRUSTEES Le Grand Athlone WD 63.442 068122015 LE GRAND PISTACHIO RANCH NO 4 LP Le Grand Athlone WD 87.561 068122017 ROBSON ROBERT W & SHARLEEN G TRUSTEES Le Grand Athlone WD 251.772 068130001 NAPA FARMS LLC Le Grand Athlone WD 17.719 068130002 JORGE MARIA O TRUSTEE Le Grand Athlone WD 86.484 068130003 EMMETT RONNIE GLEN & LORETTA KAY TRUSTEE No Agency 77.125 068130006 ECK NATHAN W & KAYLEE A Le Grand Athlone WD 33.371 068130008 VALENCIA PEDRO & LENICE & VILLALOBOS RODOLFO & ERI No Agency 39.417 068130009 DONOVAN DANIEL V TRUSTEE No Agency 76.296 068130015 BAXTER RANCHES L L C No Agency 117.261 068130019 ROMERO ANGEL H No Agency 34.529 068130021 VALENCIA PEDRO A & LENICE LEE No Agency 88.806 068130022 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 12.413 068130023 ATCHISON TOPEKA & SANTA FE RAILWAY CO Le Grand Athlone WD 5.981 068130024 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 4.512 068130025 BRIGHT EDWARD E & MARJORIE L TRUSTEES No Agency 20.000 068130028 NEVADA RANCH MERCED LP No Agency 157.461 068130029 NEVADA RANCH MERCED LP No Agency 158.392 068130031 NEVADA RANCH MERCED LP No Agency 158.481 068130032 NEVADA RANCH MERCED LP No Agency 164.173 068130033 NEVADA RANCH MERCED LP No Agency 158.301 068130034 NEVADA RANCH MERCED LP No Agency 164.153 068130035 ZARATE SERGIO M & ESPINOSA SILBESTRE No Agency 153.879 068130036 FLIFLET STEVEN J & SHELLEY M No Agency 150.961 068130037 MISSION ORCHARDS L L C No Agency 296.887 068130038 HERMAN KEVIN LEE & DIANE PATRICIA TRUSTEES No Agency 165.201 068130039 BUHARI FAMILY LIMITED PARTNERSHIP No Agency 167.121 068130040 RAINBOW ORCHARDS IV LLC No Agency 178.759 068130041 RAINBOW ORCHARDS IV LLC No Agency 156.931 068130042 RAINBOW ORCHARDS IV LLC No Agency 156.199 068130043 GEDRIMAS ALBERT ROBERT TRUSTEE No Agency 7.556 068130044 NEVADA RANCH MERCED LP No Agency 161.795 068130045 NAPA FARMS LLC No Agency 94.064 068130046 NAPA FARMS LLC No Agency 138.775

38 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

068130047 NAPA FARMS LLC Le Grand Athlone WD 66.618 068130048 NAPA FARMS LLC Le Grand Athlone WD 29.860 068130049 NAPA FARMS LLC Le Grand Athlone WD 29.567 068130050 NAPA FARMS LLC Le Grand Athlone WD 34.274 068130051 DRAYER FREDERICK M & CARLA R TRUSTEE No Agency 38.241 068130052 DRAYER FREDERICK M & CARLA R TRUSTEE No Agency 153.178 068140001 REDINGTON RANCH LLC No Agency 15.556 068150001 REDINGTON RANCH LLC No Agency 129.422 068150002 HULTGREN JOHN V & EDYNE TRUSTEES No Agency 401.474 068150003 HULTGREN JOHN V & EDYNE TRUSTEES No Agency 10.971 068150004 OLD CARL A & MARIE A No Agency 313.955 068150005 HULTGREN JOHN V & EDYNE TRUSTEES No Agency 329.759 068150006 BAXTER RICHARD D TRUSTEE No Agency 172.819 068150008 OLD CARL A & MARIE A No Agency 39.230 068150009 HENNESSEY GLORIA D TRUSTEE No Agency 371.818 068150011 HENNESSEY GLORIA D TRUSTEE No Agency 38.016 068150012 HENNESSEY GLORIA D TRUSTEE No Agency 489.371 068150013 HENNESSEY GLORIA D TRUSTEE No Agency 139.270 068150014 STICKLES GLENN H & DEBORAH L TRUSTEES No Agency 3.641 068150015 JOHNSON GREGORY BRIAN & SHARON DENICE No Agency 80.232 068150016 JOHNSON GREGORY BRIAN & SHARON DENICE No Agency 76.325 068150017 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 41.132 068150019 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 38.143 068150021 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 36.261 068150022 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 39.056 068160002 CLIFFORD PENELOPE A TRUSTEE No Agency 228.356 068160003 BIGGERS RICHARD D & PHYLLIS TRUSTEE No Agency 2.150 068170008 LASGOITY JOHN M & ROSEMARY TRUSTEES No Agency 471.434 068170009 SIMAR LAND LLC No Agency 163.758 068170011 KONARK GROVES LLC No Agency 307.875 068170013 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 157.045 068170014 KONARK ORCHARDS LLC No Agency 162.914 068170015 KONARK ORCHARDS LLC No Agency 150.170 068170016 KONARK ORCHARDS LLC No Agency 155.472 068170017 LASGOITY JOHN M & ROSEMARY TRUSTEES No Agency 628.297 068170021 GREEN FARMS LLC No Agency 172.278 068170022 BAXTER RICHARD D TRUSTEE No Agency 79.083 068170023 BAXTER RICHARD D TRUSTEE No Agency 31.421 068170024 BAXTER RICHARD D TRUSTEE No Agency 41.691 068170027 KBK RANCH LLC No Agency 159.908 068170028 KBK RANCH LLC No Agency 167.873 068170029 KBK RANCH LLC No Agency 159.900 068170030 KBK RANCH LLC No Agency 150.042 068170031 BAXTER RICHARD D TRUSTEE No Agency 169.429 068170032 MU5 FARMS L L C No Agency 165.004 068170033 WESTFALL GERALD L & PATRICIA No Agency 233.038 068170034 GO NUTS LLC No Agency 105.192 068180004 LASGOITY JOHN M & ROSEMARY TRUSTEES No Agency 471.867 068180008 CLIFFORD PENELOPE A TRUSTEE No Agency 258.909 068180009 BIGGERS RICHARD D & PHYLLIS TRUSTEE No Agency 163.499 068180010 CLIFFORD PENELOPE A TRUSTEE No Agency 314.599 068180011 FLYNN WILLIAM J CO-TRUSTEE No Agency 774.896 068180012 SMITH JANETTE L No Agency 81.035 068190001 PACIFIC GAS & ELECTRIC Le Grand Athlone WD 5.996 068190005 CAMPOS FERMIN M TRUSTEE No Agency 644.820 068190006 FARMERS INTERNATIONAL INC Le Grand Athlone WD 473.413 068190013 CAMPOS FERMIN M TRUSTEE No Agency 326.304

39 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

068190014 HANCOCK JOHN LIFE INS CO No Agency 82.832 068190015 HANCOCK JOHN LIFE INS CO (U.S.A.) Le Grand Athlone WD 228.341 068190024 KILGORE RICHARD L TRUSTEE Le Grand Athlone WD 7.115 068190025 URRUTIA RANCHES LLC Le Grand Athlone WD 325.949 068190026 URRUTIA RANCHES LLC Le Grand Athlone WD 477.411 068190028 FARMERS INTERNATIONAL INC Le Grand Athlone WD 121.506 068190030 KILGORE RICHARD L & NAOMI L TRUSTEES Le Grand Athlone WD 9.715 068190035 MINTURN HULLER COOPERATIVE INC Le Grand Athlone WD 41.503 068190038 FARMERS INTERNATIONAL INC Le Grand Athlone WD 483.809 068190042 GUDGEL DANIEL R & TRACY L Le Grand Athlone WD 5.996 068190043 BONA VISTA ORCHARDS LP Le Grand Athlone WD 33.241 068190051 MARCHINI JEFFERY J & STEPHANIE J CO-TRUSTEE Le Grand Athlone WD 11.999 068190052 GONELLA NEIL TRUSTEE Le Grand Athlone WD 11.006 068190054 MARCHINI & MARCHINI L P Le Grand Athlone WD 12.046 068190055 MINTURN HULLER COOPERATIVE INC Le Grand Athlone WD 56.698 068190056 GUDGEL DANIEL R & TRACY Le Grand Athlone WD 31.931 068190057 MARCHINI & MARCHINI L P Le Grand Athlone WD 10.162 068190058 BONA VISTA ORCHARDS LP Le Grand Athlone WD 209.903 068200001 CAMPOS FERMIN M TRUSTEE No Agency 638.043 068200002 FERMIN CAMPOS FARMS INC No Agency 621.012 068200004 LAZY K RANCH L L C No Agency 49.229 068200006 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 19.408 068200007 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 5.921 068200009 CAMPOS FERMIN M TRUSTEE No Agency 314.214 068200010 FERMIN CAMPOS FARMS INC No Agency 363.936 068200011 VEB PROPERTIES L L C No Agency 168.297 068200012 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 6.408 068200013 LAZY K RANCH L L C No Agency 91.858 068200014 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 158.865 068200015 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 346.502 068210002 LOPEZ JAMIE P No Agency 19.392 068210003 FLYNN WILLIAM J CO-TRUSTEE No Agency 552.185 068210006 LAZY K RANCH L L C No Agency 140.399 068210007 LAZY K RANCH L L C No Agency 158.528 068210008 LAZY K RANCH L L C No Agency 149.858 068210009 CLAY DALE E & DORIS TRUSTEES No Agency 48.696 068210010 LAZY K RANCH L L C No Agency 155.433 068210011 MARTIN DARLENE G TRUSTEE No Agency 12.899 068210012 LAZY K RANCH LLC No Agency 12.752 068210013 FLYNN WILLIAM J CO-TRUSTEE No Agency 321.060 068210014 FLYNN WILLIAM J CO-TRUSTEE No Agency 322.552 068210015 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 254.605 068210016 GOLDEN FARMS LLC No Agency 159.717 068210017 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 160.647 068210018 CALIFORNIA CONSERVATION HOLDINGS LLC No Agency 158.098 068210021 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 38.824 068210022 DRAYER FREDERICK M & CARLA R TRUSTEES No Agency 39.515 068220001 FLYNN WILLIAM J CO-TRUSTEE No Agency 612.285 068220004 SIERRA VISTA MUTUAL WATER CO No Agency 58.499 068220005 FLYNN WILLIAM J CO-TRUSTEE No Agency 423.327 068220006 SMITH JANETTE L No Agency 317.240 068230004 SLACKS STEVEN ALAN & HEIDI FRAZIER TRUSTEES No Agency 47.267 068230005 GASPORRA ARTHUR & TRINIDAD J No Agency 3.026 068230012 MARCHINI JOSEPH Plainsburg ID 37.201 068230017 SLACKS STEVEN ALAN & HEIDI FRAIZIER TRUSTEES No Agency 37.481 068230031 BLANDFORD THOMAS E & JUDITH J TRUSTEES Plainsburg ID 18.852 068230032 BRADFORD FAMILY FARMS LP Plainsburg ID 18.375

40 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

068230034 ELIAS RICHARD S No Agency 3.956 068230037 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 2.202 068230040 ADAME JOHN S & ANA MARIA No Agency 17.811 068230045 ALVAREZ ADAM AGUILAR No Agency 18.656 068230050 MCQUILLEN MICHAEL & BRENDA No Agency 18.462 068230057 FARNSWORTH JASON No Agency 74.475 068230060 MARCHINI R ENTERPRISES L P Plainsburg ID 38.507 068230061 MARCHINI R ENTERPRISES L P Plainsburg ID 39.260 068250001 PURSLEY ELINOR L TRUSTEE Plainsburg ID 72.041 068250012 DOUBLE G FARMS LP Le Grand Athlone WD 67.050 068250021 LIVE OAK FARMS Le Grand Athlone WD 32.212 068250023 MVKT FARMS LLC Le Grand Athlone WD 36.896 068250028 DOUBLE G FARMS LP No Agency 4.306 068250029 DOUBLE G FARMS LP No Agency 6.960 068250037 KRIS RANCHES LP Le Grand Athlone WD 4.755 068250050 GIAMPAOLI RAYMOND S & MARIA E Plainsburg ID 2.316 068250051 GIAMPAOLI PROPERTIES LP Plainsburg ID 71.114 068250075 SDR GIAMPAOLI PROPERTIES II LP Le Grand Athlone WD 27.667 068310002 MVKT FARMS LLC Le Grand Athlone WD 73.801 068310003 EGLING THOMAS Le Grand Athlone WD 17.672 068310004 ATHWAL SATWANT K Le Grand Athlone WD 12.053 068310005 MACIEL FERNANDO Le Grand Athlone WD 14.735 068310006 SILVEIRA JOE & PAULETTE Le Grand Athlone WD 21.797 068310007 RAMIREZ JOSE J Le Grand Athlone WD 13.593 068310008 MIX MOSES & ELVIRA Le Grand Athlone WD 7.964 068310009 ATHWAL NAVJOT Le Grand Athlone WD 25.590 068310010 ATHWAL INVESTMENTS LP Le Grand Athlone WD 28.501 068310012 WEBBER MARY E Le Grand Athlone WD 4.416 068310013 ATCHISON TOPEKA & SANTA FE RAILWAY CO Le Grand Athlone WD 10.428 068310015 GRINDER SUSAN E Le Grand Athlone WD 53.413 068310016 ATHWAL SATWANT K Le Grand Athlone WD 15.337 068310017 EGLING LEROY LOUIS TRUSTEE Le Grand Athlone WD 94.690 068310018 ECK VERNON W & KATHERINE L TRUSTEES Le Grand Athlone WD 20.330 068310019 ECK VERNON W & KATHERINE L TRUSTEES Le Grand Athlone WD 20.330 068310020 ECK VERNON W & KATHRINE L TRUSTEE Le Grand Athlone WD 20.416 068310021 HMV FARMS LLC Le Grand Athlone WD 124.827 068310023 HMV FARMS LLC Le Grand Athlone WD 185.676 068310025 WELLS BRUCE E & TARRI L TRUSTEE Le Grand Athlone WD 47.650 068310026 MVKT FARMS LLC Le Grand Athlone WD 86.003 068310028 SOUZA DARREN MATTHEW & BRANDI NICHOLE Le Grand Athlone WD 7.462 068310029 NAPA FARMS LLC Le Grand Athlone WD 5.833 073340008 LAWRENCE JOHN MARK TRUSTEE No Agency 2.786 073350001 NICKEL FAMILY LLC No Agency 6.191 074030018 IEST FAMILY FARMS Lone Tree MWC 353.497 074030020 IEST FAMILY FARMS No Agency 3.588 074030021 DEJONG CHRIS & SHARYL Lone Tree MWC 244.748 074040015 CASTLE DUCK CLUB INC No Agency 234.953 074040030 IEST FAMILY FARMS Lone Tree MWC 618.411 074040032 TRI IEST DAIRY Lone Tree MWC 215.456 074050007 DEJONG CHRIS & SHARYL Lone Tree MWC 301.186 074050008 TRI IEST DAIRY Lone Tree MWC 203.980 074060018 TRI IEST DAIRY Lone Tree MWC 108.641 074060019 TRI IEST DAIRY Lone Tree MWC 832.247 074060020 TRI IEST DAIRY Lone Tree MWC 888.029 074060022 TRI-IEST DAIRY Lone Tree MWC 109.310 074060024 TRI IEST DAIRY Lone Tree MWC 393.977 074060025 TRI-IEST DAIRY Lone Tree MWC 6.703

41 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

074060027 TRI-IEST DAIRY Lone Tree MWC 179.202 074060028 VANDERDUSSEN MICHAEL D & WENDY TRUSTEE Lone Tree MWC 539.225 074060029 TRI-IEST DAIRY Lone Tree MWC 164.479 074070005 TRI IEST DAIRY Lone Tree MWC 586.670 074070010 TRI-IEST DAIRY Lone Tree MWC 65.849 074070011 TRI-IEST DAIRY Lone Tree MWC 8.924 074070012 VANDERDUSSEN MICHAEL D & WENDY TRUSTEE Lone Tree MWC 271.929 074080001 HOMEN DAIRY FARMS LP Sandy Mush MWC 316.103 074080004 HOMEN DAIRY FARMS LP Sandy Mush MWC 76.714 074080008 FARAZAD RANCH LLC Sandy Mush MWC 79.991 074080009 HOMEN DAIRY FARMS LP Sandy Mush MWC 155.134 074080014 MACHADO JOSE G & GORETTE D TRUSTEES Sandy Mush MWC 4.129 074080016 CASTLE DUCK CLUB INC No Agency 470.052 074080018 PACHECO LESTER NORMAN TRUSTEE No Agency 161.977 074080020 VYFHUIZEN MELINDA & CORNELIS TRUSTEES Sandy Mush MWC 325.870 074080023 VYFHUIZEN MELINDA & CORNELIS TRUSTEES Sandy Mush MWC 169.165 074080025 SOARES RANCHES LP No Agency 153.443 074080027 HOMEN TONY SILVEIRA & DENISE M Sandy Mush MWC 159.306 074080028 HOMEN TONY S & DENISE M Sandy Mush MWC 85.832 074080029 HOMEN TONY & DENISE Sandy Mush MWC 83.915 074080030 FARAZAD RANCH LLC Sandy Mush MWC 386.439 074080031 ERICKSON ROBERT & SUZANNE K TRUSTEE No Agency 227.290 074080032 MACHADO DANIEL D & MACHADO JOSE D Sandy Mush MWC 101.447 074080036 FARAZAD RANCH LLC Lone Tree MWC 453.390 074080037 FARAZAD RANCH L L C Lone Tree MWC 162.382 074080038 DOAN JOSEPH No Agency 20.240 074080039 SINGH FAMILY PROPERTIES LP No Agency 20.028 074080040 CORREIA MICHAEL & LISA No Agency 19.974 074080041 BLAIR STEVE R & PATRICIA A No Agency 19.919 074080042 MACHADO JOSE G & GORETTE D TRUSTEES Sandy Mush MWC 73.320 074080043 FARAZAD RANCH LLC Sandy Mush MWC 37.995 074080044 FARAZAD RANCH LLC Sandy Mush MWC 38.739 074090004 FRESNO FARMING LLC No Agency 160.167 074090005 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 632.605 074090006 LOUTERS ANTHONY & CORINNA TRUSTEE Sandy Mush MWC 156.766 074090008 MONTAGUE NORMAN W & MARY A TRUSTEES Sandy Mush MWC 323.360 074090009 MONTAGUE NORMAN W & MARY A TRUSTEES Sandy Mush MWC 155.536 074090010 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 157.425 074090011 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 639.286 074090012 MAIN STONE CORPORATION A CORPORATION Sandy Mush MWC 312.295 074090017 FARMER DAVID L & PEGGY J No Agency 159.672 074090018 FREITAS JAMES M & MAUREEN B TRUSTEES No Agency 53.521 074090019 JONES DAVID B TRUSTEE Sandy Mush MWC 53.462 074090020 ALVARADO ANTONIO No Agency 53.666 074090021 FARMER DAVID L & PEGGY J No Agency 80.880 074090022 FARMER DAVID L & PEGGY J No Agency 80.219 074090024 HOMEN DAIRY FARMS LP Sandy Mush MWC 162.641 074090025 AVILA SHANE No Agency 44.510 074090027 AVILA GEORGE M TRUSTEE No Agency 37.335 074090028 AVILA JOE A No Agency 19.973 074090029 SHAW JOHN J & SUSAN L TRUSTEES No Agency 20.028 074090030 SHAW JOHN J & SUSAN L TRUSTEES No Agency 39.177 074090031 SHAW JOHN J & SUSAN L TRUSTEES No Agency 75.388 074090032 SHAW JOHN J & SUSAN L TRUSTEES No Agency 73.234 074090033 AVILA SHANE No Agency 159.660 074090034 VIANI LINDA No Agency 159.778 074100023 FARAZAD RANCH LLC Lone Tree MWC 451.159

42 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

074100026 RAINBOW ORCHARDS V LLC Lone Tree MWC 846.936 074100030 RAINBOW ORCHARDS V LLC Lone Tree MWC 82.300 074100031 SILVA EDWARD J & NANCY A TRUSTEES Lone Tree MWC 1126.834 074100032 TRI-IEST DAIRY Lone Tree MWC 174.148 074100037 FARAZAD RANCH L L C Lone Tree MWC 158.193 074110003 BEECHINOR MATT L & HEATHER A No Agency 78.495 074110004 SOUZA BEN F & MARILYN L TRUSTEES Sandy Mush MWC 238.088 074110009 JHS FARMS LLC No Agency 135.277 074110014 BORBA ROBERT A & CHRYS A Sandy Mush MWC 34.721 074110017 EMANIVONG OU & XAYSOMBOUN VANTHONG No Agency 4.016 074110019 AZEVEDO ANTONIO & ALEXANDRINA Sandy Mush MWC 298.238 074110020 PROTEIN ENTERPRISES A PARTNERSHIP No Agency 164.305 074110021 AZEVEDO ANTONIO & ALEXANDRINA Sandy Mush MWC 22.898 074110022 AZEVEDO ANTONIO & ALEXANDRINA Sandy Mush MWC 153.679 074110023 SILVA EDWARD J & NANCY A TRUSTEE No Agency 78.891 074110025 AZEVEDO ANTONIO & ALEXANDRINA Sandy Mush MWC 81.985 074110029 FAGUNDES COREY & KRISTEN N TRUSTEES Sandy Mush MWC 45.186 074110041 FAGUNDES COREY & KRISTEN N TRUSTEES No Agency 20.001 074110042 FAGUNDES COREY & KRISTEN N TRUSTEES Sandy Mush MWC 91.754 074110043 MONTAGUE MARK E & JILL R Sandy Mush MWC 77.417 074110045 TUFT MARGARET A No Agency 77.414 074110046 TUFT MARGARET A No Agency 26.847 074110048 HATH LEON R & AMY E TRUSTEE No Agency 40.097 074110052 MONTAGUE NORMAN W & MARY A TRUSTEES Lone Tree MWC 156.285 074110054 SILVA EDWARD J & NANCY A TRUSTEES Lone Tree MWC 321.067 074110055 MONTAGUE NORMAN W & MARY A TRUSTEE Lone Tree MWC 118.992 074110056 MONTAGUE THOMAS C & KIMBERLY A Lone Tree MWC 38.916 074130007 TRI-IEST DAIRY No Agency 19.992 074130010 MENEFEE RIVER RANCH CO No Agency 397.524 074130012 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 140.449 074130013 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 194.676 074130014 BAKER LISA L TRUSTEE No Agency 176.285 074130026 RAINBOW ORCHARDS V LLC Lone Tree MWC 472.579 074130029 VANDERDUSSEN MICHAEL D & WENDY TRUSTEE Lone Tree MWC 163.874 074130030 TRI-IEST DAIRY Lone Tree MWC 250.840 074130031 TRI-IEST DAIRY Lone Tree MWC 309.659 074130032 TRI-IEST DAIRY Lone Tree MWC 675.913 074140001 RAINBOW ORCHARDS V LLC Lone Tree MWC 555.400 074140003 FAGUNDES COREY & KRISTEN N TRUSTEES Sandy Mush MWC 245.235 074140009 STONE PAUL R & JILL M No Agency 157.930 074140024 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 645.419 074140025 MENEFEE RIVER RANCH CO INC No Agency 156.913 074140028 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 5.287 074140030 GARY M LORENZO INC No Agency 79.230 074140031 LORENZO GARY M & DANA L TRUSTEE No Agency 153.785 074140032 LORENZO GARY M & DANA L TRUSTEE No Agency 237.649 074140035 NYMAN BRADFORD E & KRISTI J TRUSTEE No Agency 633.317 074150003 BAKER LISA L TRUSTEE No Agency 44.269 074150004 MENEFEE RIVER RANCH CO No Agency 447.408 074150005 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 5.296 074150006 BAKER LISA L TRUSTEE No Agency 206.048 074150008 MENEFEE RIVER RANCH CO No Agency 266.001 074150009 MENEFEE RIVER RANCH CO No Agency 35.000 074150010 MENEFEE RIVER RANCH CO No Agency 390.944 074160003 GOMES FARMS LLC No Agency 169.871 074160004 GOMES FARMS LLC No Agency 165.073 074160006 PBP PROPERTIES L P No Agency 155.601

43 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

074160007 PBP PROPERTIES L P No Agency 160.336 074160012 MENEFEE RIVER RANCH CO No Agency 60.567 074160019 BRASIL GUILHERME T & TERESA M TRUSTEE No Agency 68.982 074160022 BAKER LISA L TRUSTEE No Agency 104.576 074160023 SELLICK BRENT L & JANET M No Agency 16.269 074160025 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 150.674 074160026 GOMES FARMS LLC No Agency 86.915 074160034 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 113.513 074160035 SACRAMENTO & SAN JOAQUIN DRAINAGE DIST No Agency 6.369 074160036 BAKER LISA L TRUSTEE No Agency 103.964 074160037 GOMES FARMS LLC No Agency 261.276 074160039 BRASIL GUILHERME T & TERESA M TRUSTEE No Agency 118.941 074160040 BRASIL GUILHERME T & TERESA M TRUSTEE No Agency 115.083 074160042 PISTORESI JULIO & MARION TRUSTEES No Agency 63.583 074160046 BAKER LISA L TRUSTEE No Agency 646.617 074160048 BRASIL ANTONIO & EVELYN TRUSTEE No Agency 26.323 074160050 VLOT BOUWDEWYN C & DARCY TRUSTEE No Agency 140.197 074160051 SACRAMENTO & SAN JOAQUIN DRAINAGEDISTRICT No Agency 63.324 074160052 GOMES FARMS LLC No Agency 19.860 074160053 GOMES FARMS LLC No Agency 19.581 074160054 GOMES FARMS LLC No Agency 453.621 074160058 TAYLOR HUGH C TRUSTEE No Agency 120.249 074160059 TAYLOR HUGH C TRUSTEE No Agency 21.350 074170004 BRASIL ANTONIO & EVELYN TRUSTEE No Agency 230.223 074170012 MENEFEE RIVER RANCH CO No Agency 315.386 074170014 BAKER LISA L TRUSTEE No Agency 5.525 074170015 BAKER LISA L TRUSTEE No Agency 15.208 074170018 N & W LAND CO LLC No Agency 4.795 074170019 N & W LAND CO LLC No Agency 228.970 074170020 BRASIL ANTONIO & EVELYN TRUSTEE No Agency 58.623 074170021 HARMAN RICHARD & DAIL TRUSTEES No Agency 236.310 074170023 HARMAN RICHARD & DAIL TRUSTEES No Agency 72.111 074170024 N & W LAND CO LLC No Agency 112.981 075010001 MASSEY MARLEA TRUSTEES No Agency 29.353 075010002 VIEIRA MARY JO TRUSTEE No Agency 325.494 075010003 AZEVEDO ANTONIO & ALEXANDRINA Sandy Mush MWC 119.126 075010005 MAGDALENO LEOPOLDO & ESPERANZA No Agency 45.878 075010006 MACHADO JOSEPH A & LAURA C TRUSTEE No Agency 52.993 075010007 MACHADO LAURA C TRUSTEE No Agency 55.400 075010008 ROMINE ALFRED V & JOSEPHINE F TRUSTEES Sandy Mush MWC 159.027 075010013 MILLER JEFF TRUSTEE No Agency 155.404 075010016 MELLO FRANK M & ALICE TRUSTEES No Agency 78.610 075010017 FARMER DAVID L & PEGGY J No Agency 143.181 075010018 FARMER DAVID L & PEGGY J No Agency 139.249 075010020 FARMER DAVID L & PEGGY J No Agency 142.738 075010021 FARMER DAVID L & PEGGY J No Agency 141.947 075010023 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 328.204 075010024 HENDRICKS PATRICIA R TRUSTEE Sandy Mush MWC 158.552 075010026 FARMER DAVID L & PEGGY J No Agency 314.632 075010027 FURTADO JERRY A & TERESA M TRUSTEE No Agency 160.564 075010028 FURTADO JERRY A & TERESA M TRUSTEE No Agency 157.765 075010029 HENDRICKS PATRICIA R TRUSTEE Sandy Mush MWC 79.519 075010030 LAWSON DEBRA Sandy Mush MWC 39.446 075010031 CARPENTER KAREN M TRUSTEE No Agency 20.149 075010032 FOSTER SALLY A No Agency 20.000 075010033 FARMER DAVID & PEGGY Sandy Mush MWC 257.553 075010034 FARMER DAVID L & PEGGY J No Agency 215.207

44 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

075010035 GINO B & MONA F TRUSTEES Sandy Mush MWC 59.842 075010036 PEDRETTI GINO B & MONA G TRUSTEES Sandy Mush MWC 262.028 075010038 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP No Agency 3.667 075010039 FURTADO JERRY A & TERESA M TRUSTEE No Agency 161.094 075020001 LOPES GABRIEL A & MARIA A No Agency 3.397 075020002 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 155.207 075020003 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 155.121 075020004 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 305.060 075020005 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 504.214 075020006 WESTERVELT ECOLOGICAL SERVICES LLC No Agency 114.351 075020007 WESTERVELT ECOLOGICAL SERVICES LLC No Agency 139.800 075020008 WESTERVELT ECOLOGICAL SERVICES LLC No Agency 249.986 075020009 MUELLER PHIL & DEBBIE No Agency 21.775 075020012 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 214.837 075020013 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 186.760 075020016 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 308.706 075020018 FOSTER VINCENT E TRUSTEES No Agency 3.559 075020019 FOSTER VINCENT E TRUSTEE No Agency 3.591 075020022 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 189.263 075020023 DEJAGER RODNEY L & SHARLENE TRUSTEES Sandy Mush MWC 48.661 075020024 DE JAGER ARTHUR LEONARD & RENAE ANETTE TRUSTEES Sandy Mush MWC 250.217 075020025 DE JAGER ARTHUR LEONARD & RENAE ANETTE TRUSTEES Sandy Mush MWC 89.910 075020028 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP Sandy Mush MWC 430.730 075020029 DE JAGER ARTHUR Sandy Mush MWC 213.586 075020030 DEJAGER RODNEY L & SHARLENE TRUSTEES No Agency 3.576 075030001 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 138.799 075030002 ORNELAS JUAN VAZQUEZ & VAZQUEZ ISAURA RAMIREZ DE C No Agency 9.846 075030011 MCGUIRE BARBARA No Agency 13.536 075030012 ADAMS JIBREE S No Agency 7.383 075030013 HEWITT ROSIE No Agency 10.152 075030014 MCGUIRE-MAYS BARBARA No Agency 10.152 075030059 VYFHUIZEN CORNELIS & MELINDA TRUSTEES Sandy Mush MWC 15.006 075030075 MCLAUGHLIN JOHN P & STEPHANIE S TRUSTEES No Agency 34.174 075030076 PEDRELLI ALBERT L TRUSTEE No Agency 119.222 075030081 SWILLEY EDWARD J & LYDIA F TRUSTEE No Agency 9.721 075030082 BORBA ROBERT A & CHRYS A No Agency 112.513 075060009 DE JAGER ARTHUR LEONARD & RENAE ANETTE TRUSTEES No Agency 20.002 075060011 DE JAGER ARTHUR LEONARD & RENAE ANETTE TRUSTEES No Agency 19.419 075060047 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP No Agency 137.954 075060048 NALE CECELIO P ESTATE OF HEIRS OF No Agency 118.528 075060052 BLISS MICHAEL S & BLISS MICHAEL S TRUSTEE No Agency 21.643 075060069 BLISS MICHAEL S No Agency 12.528 075071015 VANDER DUSSEN MICHAEL D & WENDY TRUSTEES No Agency 85.878 075071016 VANDER DUSSEN MICHAEL D & WENDY TRUSTEES No Agency 79.983 075090002 COELHO FRANK & SONS LP No Agency 57.340 075090005 VANDER DUSSEN MICHAEL D & WENDY TRUSTEES Sandy Mush MWC 324.424 075100021 BRUNNER DOUGLAS & JANA TRUSTEE No Agency 23.087 075100022 BRUNNER DOUGLAS & JANA TRUSTEE No Agency 23.805 075110013 FANCHER STEVEN H TRUSTEE Le Grand Athlone WD 317.308 075110029 LAGUNA CREEK VINEYARDS PARTNERSHIP Le Grand Athlone WD 602.181 075110030 LAGUNA CREEK VINEYARDS PARTNERSHIP Le Grand Athlone WD 42.173 075110036 LIVE OAK FARMS A PARTNERSHIP Le Grand Athlone WD 312.765 075110039 RODRIGUES JOSE TRUSTEE Le Grand Athlone WD 36.347 075110040 GONELLA NEIL TRUSTEE Le Grand Athlone WD 85.960 075110041 GONELLA NEIL TRUSTEE Le Grand Athlone WD 131.914 075110042 GONELLA NEIL TRUSTEE Le Grand Athlone WD 67.847 075110043 UPTON KOLE M SR & CAROLE TRUSTEE Le Grand Athlone WD 77.652

45 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

075110044 UPTON KOLE M SR & CAROLE TRUSTEE Le Grand Athlone WD 77.589 075110050 IQ FARMS L L C Le Grand Athlone WD 7.773 075110051 HARRIS-BLISS JENNIFER TRUSTEE Le Grand Athlone WD 77.990 075110052 HARRIS-BLISS JENNIFER TRUSTEE Le Grand Athlone WD 33.293 075110054 SINGH MAKHAN & SANDHU BALBIR K Le Grand Athlone WD 112.568 075120042 DEJAGER EDWARD & COBI FAMILY LIMITED PARTNERSHIP No Agency 2.414 140010016 ATCHISON TOPEKA & SANTA FE RAILWAY CO No Agency 2.079 140020001 VELDHUIS RAY GENE TRUSTEE` No Agency 466.656 140020004 VELDHUIS JEANETTE TRUSTEE No Agency 85.133 140020007 BETTENCOURT PROPERTY A PART No Agency 5.646 140020009 VELDHUIS RAY GENE TRUSTEE No Agency 6.398 140020010 VELDHUIS JEANETTE TRUSTEE No Agency 128.980 140020011 FERRARI DAMON A & FERRARI PAIGE TRUSTEE No Agency 4.953 140020012 JOSEPHINE FERRARI RANCH LP No Agency 4.367 140020016 MERCED COUNTY No Agency 4.092 140020017 MERCED COUNTY No Agency 3.608 140020018 VELDHUIS JEANETTE TRUSTEE No Agency 138.593 140020019 VELDHUIS JEANETTE TRUSTEE No Agency 348.649 140030009 GRAVELSTONE RANCH LP No Agency 7.190 140030014 VELDHUIS RAY GENE TRUSTEE` No Agency 259.143 140030015 FISCHER KENNETH J & JOHANNA L TRUSTEE No Agency 19.257 140030023 FISCHER JOHANNA L TRUSTEE No Agency 5.637 140060035 LUSTRE PATRICIA CO-TRUSTEE & ROBERTS EMILY No Agency 5.637 140060036 LUSTRE PATRICIA CO-TRUSTEE & ROBERTS EMILY No Agency 2.585 140060040 CRESSEY RIVER L L C No Agency 10.010 140060046 VIERRA JOSEPH PATRICK & CHERRY PAMELA TRUSTEES No Agency 5.861 140060047 VIERRA JOSEPH PATRICK & CHERRY PAMELA TRUSTEES No Agency 7.129 140060048 CRESSEY RIVER L L C No Agency 38.877 140060049 CRESSEY RIVER L L C No Agency 6.381 140090035 CAUZOR BERTHA No Agency 4.444 140130001 VELDHUIS RAY GENE TRUSTEE` No Agency 41.367 140130002 VELDHUIS RAY GENE TRUSTEE No Agency 52.940 140150032 VELDHUIS JEANETTE TRUSTEE No Agency 18.355 140150033 VELDHUIS JEANETTE TRUSTEE No Agency 10.183 140190002 THOMPSON WILLIAM B No Agency 5.909 140190004 BOY SCOUTS OF AMERICA INC YOS AREA COUNC No Agency 7.579 140190034 LEON JESUS L & DE LARA DOLORES ROJAS No Agency 11.910 140190036 JAMKE No Agency 13.881 140190061 OKUYE JEANETTE ANN TRUSTEE No Agency 4.439 140190062 LASHBROOK CYNTHIA A No Agency 33.718 140190063 BETTENCOURT RODNEY J & G ELLEN TRUSTEES No Agency 2.488 170050001 LOVEALL VINCE R No Agency 2.349 170050006 ARAUJO ROGELIO No Agency 3.220 170050007 MERCED COUNTY No Agency 9.926 170050008 JOHNSON LYLE No Agency 9.623 170050009 SINGH GURNAM & JOYCE No Agency 9.623 170050010 MENDOZA JOSE & GRACIE No Agency 2.482 170050011 DELREAL ELICEO & CEBALLOS LETICIA No Agency 2.397 170050012 LEE EDWARD K & TAN YAN H No Agency 2.437 170050013 MITCHELL HARVEY V & REBECCA A TRUSTEE No Agency 2.414 170050015 CARTER PAUL & TERESA No Agency 2.068 170050016 MARQUEZ ALFONSO A No Agency 2.482 170050017 CAMINO MICHAEL J TRUSTEE No Agency 4.812 170050020 MOUA JAMES LUE & SONGSAYWANG SEEKHAI No Agency 2.482 170050026 WU JIMMY C & CHEANG JUIMEI No Agency 9.623 170050028 PRUETT JOHN RICHARD No Agency 4.622 170050029 TAYLOR PAUL V & BARBARA J TRUSTEES No Agency 19.247

46 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

170050030 CARREON ADRIAN E No Agency 23.252 170050031 RODRIGUEZ ALFONSO & MENDOZA MARIA No Agency 4.812 170050032 HICKS WAYNE & JACKIE L No Agency 4.812 170050033 YE JUN & WANG HUIQUIG TRUSTEES No Agency 9.623 170050034 AGUINIGA FRANCISCO D & CARMEN No Agency 9.325 170060001 HOLLIS FRANK A No Agency 18.198 170060002 VIEIRA MARY JO TRUSTEE No Agency 19.009 170060004 VIEIRA MARY JO TRUSTEE No Agency 74.579 170060006 VIEIRA MARY JO TRUSTEE No Agency 18.001 170060008 RICHARDSON TERRY No Agency 17.410 170060009 MERCED-MARIPOSA STOCK HORSE ASSOCIATION No Agency 19.637 170060010 ARDISON PETER J & SUSAN I No Agency 43.442 170060011 ARDISON PETER J & SUSAN I No Agency 2.074 170060012 WARD SHERRY R No Agency 13.713 170060014 BELLEVUE ROAD PARTNERS LLC No Agency 23.313 170060016 RAI RANJIT S & SATINDERBEER K TRUSTEE No Agency 73.244 170060017 DIURI PAULA TRUSTEE No Agency 10.043 170070001 MERCED COUNTY REGIONAL WASTE MANAGEMENT AUTHORITY No Agency 10.155 170070002 MERCED COUNTY REGIONAL WASTE MANAGEMENT AUTHORITY No Agency 35.637 170070003 REGERT DAVID R & SHIRLEY M TRUSTEE No Agency 19.779 170070004 KUO CHENG SUNG & MEI LAN No Agency 153.206 170070009 JOHNSON LARRY LIFE TENANT No Agency 3.293 170070010 JEW EDMUND & CHAN LORENE TRUSTEE No Agency 10.108 170070011 POUND STEVEN E & PAMALA R No Agency 9.698 170070012 BROWN EDWARD & CARLA TRUSTEE No Agency 10.678 170070013 KUO CHENG-SUNG & LEE MEI-LAN No Agency 9.698 170070014 GALVAN RAUL No Agency 20.457 170070015 TUASON ARISTOTLE A & MILAGROS F TRUSTEES No Agency 20.457 170070016 VIEIRA MARY JO TRUSTEE No Agency 9.698 170070017 VIEIRA MARY JO TRUSTEE No Agency 10.001 170070018 MERCED-MARIPOSA STOCK HORSE ASSOCIATION No Agency 18.175 170070019 VIEIRA MARY JO TRUSTEE No Agency 10.001 170070020 VIEIRA MARY JO TRUSTEE No Agency 9.698 170070021 WITT MICHAEL S No Agency 10.074 170070023 JELLIS JEFF No Agency 10.153 170080001 RAI RANJIT S & SATINDERBEER K No Agency 19.304 170080002 PENDERS THOMAS P & J DIANE TRUSTEES No Agency 18.496 170080003 PENDERS THOMAS P & J DIANE TRUSTEES No Agency 18.940 170080004 BELLEVUE MCGILL LLC No Agency 9.062 170080005 BELLEVUE NORTH 250 L L C No Agency 4.430 170080006 STEINER LOUIS JOSEPH TRUSTEE No Agency 4.002 170080007 BELLEVUE NORTH 250 LLC No Agency 14.882 170140015 DOMINION VILLAGE AT MERCED LLC No Agency 38.741 170140016 BACHOUR BACHAR G & MANAR G No Agency 4.092 170140021 DOMINION VILLAGE AT MERCED LLC No Agency 25.656 170140022 SMITH BILLY W & ROBERTA B TRUSTEES No Agency 2.522 170140026 MERCED BEST PROPERTIES LLC No Agency 15.293 170140027 MERCED BEST PROPERTIES LLC No Agency 14.556 170140028 DOMINION VILLAGE AT MERCED LLC No Agency 6.616 170140034 MERCED BEST PROPERTIES LLC No Agency 15.381 170140036 MERCED BEST PROPERTIES LLC No Agency 18.894 170180001 FIVE GS CORPORATION No Agency 286.834 170180004 RAZZARI BILLIE K & TIMOTHY F TRUSTEES No Agency 24.758 170180006 UNIVERSITY HEIGHTS L L C No Agency 268.169 170220001 THE NATURE CONSERVANCY No Agency 135.323 170220002 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 112.208 170220003 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 602.392

47 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

170220004 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 636.504 170220005 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 625.906 170220006 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 392.349 170220011 MERCED CO BOARD OF SUPERVISORS No Agency 128.551 170220012 COUNTY OF MERCED No Agency 54.371 170220013 MERCED IRRIGATION DISTRICT No Agency 6.802 170220014 MERCED CO BOARD OF SUPERVISORS No Agency 34.354 170230001 GALLO MICHAEL D & LORI ROSSI No Agency 18.247 170230002 5 GS CORPORATION No Agency 39.079 170230003 MERCED GOLF & COUNTRY CLUB No Agency 14.695 175010001 EDENDALE L L C No Agency 272.797 175010002 PAREIRA LEONARD A & JUDY K TRUSTEE No Agency 426.767 175020001 EDENDALE LLC No Agency 4.954 175020002 EDENDALE LLC No Agency 25.148 175020003 EDENDALE LLC No Agency 106.222 175020004 THOMASON FARMS LP No Agency 135.113 175020005 BULL FIELD LLC No Agency 154.929 175020006 BULL FIELD LLC No Agency 186.766 175020007 BULL FIELD LLC No Agency 148.897 175020008 BULL FIELD LLC No Agency 7.368 175030001 ROBINSON CATTLE COMPANY A PARTNERSHIP No Agency 611.722 175030002 ROBINSON CATTLE COMPANY A PARTNERSHIP No Agency 625.742 175030003 ROBINSON CATTLE COMPANY A PARTNERSHIP No Agency 558.454 175030004 COLBURN HILLS RANCH L L C No Agency 92.722 175030005 COLBURN HILLS RANCH L L C No Agency 625.456 175030008 COLBURN HILLS RANCH L L C No Agency 8.139 175030009 COLBURN HILLS RANCH L L C No Agency 632.039 175030010 COLBURN HILLS RANCH L L C No Agency 621.637 175040001 RODUNER CATTLE INC No Agency 645.141 175040002 RODUNER CATTLE INC No Agency 659.696 175040003 RODUNER CATTLE INC No Agency 653.800 175040004 W P RODUNER CATTLE & FARMING CO No Agency 637.251 175040005 W P RODUNER CATTLE & FARMING CO No Agency 639.735 175040006 W P RODUNER CATTLE & FARMING CO No Agency 596.086 175040007 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 39.691 175050001 BULL FIELD LLC No Agency 135.568 175050002 COLBURN HILLS RANCH L L C No Agency 506.071 175050003 MERCED COUNTY REGIONAL WASTE MANAGEMENT AUTHORITY No Agency 116.750 175050004 COLBURN HILLS RANCH L L C No Agency 14.344 175060001 MERCED COUNTY REGIONAL WASTE MANAGEMENT AUTHORITY No Agency 276.391 175060002 COLBURN HILLS RANCH L L C No Agency 186.899 175060003 MERCED COUNTY REGIONAL WASTE MANAGEMENT AUTHORITY No Agency 162.732 175070001 COLBURN HILLS RANCH L L C No Agency 607.822 175070002 COLBURN HILLS RANCH L L C No Agency 590.051 175070003 RODUNER CATTLE INC No Agency 596.636 175070004 THE NATURE CONSERVANCY No Agency 28.981 175070005 THE NATURE CONSERVANCY No Agency 565.905 175070006 THE NATURE CONSERVANCY No Agency 289.299 175070007 RODUNER CATTLE INC No Agency 131.508 175070008 RODUNER CATTLE INC No Agency 222.790 175070010 COLBURN HILLS RANCH L L C No Agency 5.181 175070011 BROWN EDWARD & CARLA TRUSTEE No Agency 2.177 175070012 COLBURN HILLS RANCH L L C No Agency 150.615 175080001 W P RODUNER CATTLE & FARMING CO No Agency 529.681 175080002 THE NATURE CONSERVANCY No Agency 253.887 175080003 THE NATURE CONSERVANCY No Agency 486.163 175080004 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 103.318

48 of 49 Pages 2019 Merced County Fee Roll* Updated 06/05/2019

175080005 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 7.140 175080006 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 529.249 175080007 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 542.574 175080008 REGENTS OF UNIVERSITY OF CALIFORNIA No Agency 98.410 175080009 THE NATURE CONSERVANCY No Agency 636.297 175080010 THE NATURE CONSERVANCY No Agency 632.598 206010003 HALOG FLORECITA P No Agency 37.987 206020027 MINOR LORI ANN No Agency 2.828 206030001 NEAL HAROLD L & ARLENDA M TRUSTEES No Agency 5.392 206030002 KLEINGARTNER TERRANCE A TRUSTEE No Agency 15.397 206050013 LONG DAVID H & CHRISTINE M TRUSTEES No Agency 7.206 206050016 HOLL ROBERT & HALLIE No Agency 23.211 206050022 CITY OF MERCED No Agency 4.236

*Fee Roll includes AIN within the Le Grand-Athlone Water District even though the District will pay the applicable fees directly. The GSA will not impose a charge on those Le Grand-Athlone Water District AIN.

49 of 49 Pages