Neal T. Baker Enterprises, Inc. - Page 7

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          built street improvements on Pennsylvania Avenue.  This                     
          construction was funded by the city of Beaumont.                            
               14 Lots Fronting Pennsylvania Avenue--Tract No. 10018-1                
               In 1981, petitioner subcontracted with Matich Corporation to           
          construct curbs, gutters, sidewalks, water service, waterline and           
          gate valves, and fire hydrants relating to the 14 lots along                
          Pennsylvania Avenue.  Petitioner paid $23,874.35 for this work.             
               In 1982, petitioner applied for a 1-year extension, which              
          was approved by the city of Beaumont, of its tentative map Tract            
          No. 10018.  In mid-1983, petitioner submitted a request to record           
          a final map for Tract No. 10018-1 to the city of Beaumont.  Tract           
          No. 10018-1 pertained to the portion (14 lots) of Beaumont                  
          Property fronting Pennsylvania Avenue.  On September 20, 1983,              
          the Planning Commission conditionally approved petitioner's                 
          phasing for Tract No. 10018-1.  On December 12, 1983, petitioner            
          and the city of Beaumont entered into an agreement for                      
          subdivision improvements on Tract No. 10018-1.  The final map for           
          Tract No. 10018-1 was recorded on December 20, 1983, creating 14            
          lots along Pennsylvania Avenue.                                             
               In 1984, petitioner contracted with Michael C. Mize to                 
          install 8-inch sewer laterals for the 14 lots along Pennsylvania            
          Avenue, at a total cost of $22,500.00.                                      
               On or about October 1986, petitioner contracted for the                
          construction of 14 single family residences in Tract No. 10018-1.           





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