The District is located on a portion of the site of the former Kaiser Fontana steel mill in the southwest portion of the County, near the interchange of the San Bernardino Freeway (Interstate 10) and the Ontario Freeway (Interstate 15).  The District is bordered by Interstate 10 on the south, Etiwanda Avenue on the west and Napa Street on the north.   The District is located in close proximity to several business parks, rail lines and the Ontario Airport.

On August 6, 2002, the Board of Supervisors adopted Resolution No. 2002-228, stating its intention to establish the District.  Pursuant to Resolution Nos. 2002-230, 2002-231 and 2002-232 adopted by the Board of Supervisors on August 6, 2002, the District was formed, Improvement Areas Nos. 1 and 2 were identified therein, bonded indebtedness in the aggregate principal amount not to exceed $30,000,000 was determined necessary for the District and an election was called pursuant to the Act.  The then-owners of the land within the District at the time of the election voted in favor of the incurrence of bonded indebtedness in an aggregate principal amount not to exceed $30,000,000 for the District and the levy of a special tax within the improvement areas therein in accordance with each improvement area’s respective rate and method of apportionment.   See Appendix A herein for the Rate and Method for Improvement Area No. 1.  On August 27, 2002, the Board of Supervisors, acting as the legislative body of the District, adopted an ordinance providing for the levy of the Special Taxes on property in Improvement Area No. 1.