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HomeMy WebLinkAbout10/23/07 PFA Reports CITY OF LAKE ELSINORE PUBLIC FINANCE AUTHORITY AGENDA ROBERT SCHIFFNER CHAIR THOMAS BUCKLEY VICE CHAIR DARYL HICKMAN AUTHORITY MEMBER GENIE KELLEY AUTHORITY MEMBER ROBERT MAGEE AUTHORITY MEMBER ROBERT BRADY EXECUTIVE DIRECTOR WWW LAKE ELSINORE ORG (951) 6743124 PHONE (951) 674 2392 FAX LAKE ELSINORE CULTURAL CENTER 183 NORTH MAIN STREET LAKE ELSINORE CA 92530 ************************************************************************************* TUESDAY, OCTOBER 23, 2007 PUBLIC SESSION AT 7 00 P M The City of Lake ElSinore appreciates your attendance Citizens Interest provides Public Financing Authonty with valuable information regarding Issues of the community If you are attending thiS City Council Meeting please park In the parking lot across the street from the Cultural Center ThiS Will assist us In limiting the Impact of meetings on the Downtown Business Dlstnct Thank you for your cooperation In compliance with the Americans with Disabilities Act any person with a disability who requires a modification or accommodation In order to participate In a meeting should contact the City Clerk s Office at (951) 674 3124 ext 262 at least 48 hours before the meeting to make reasonable arrangements to ensure accessibility CALL TO ORDER ROLL CALL PUBLIC COMMENTS - NON AGENDIZED ITEMS - 1 MINUTE (Please read & complete a Speaker s Form at the Podium pnor to the Start of the City Council Meeting) PUBLIC COMMENTS - AGENDIZED ITEMS - 3 MINUTES (Please read & complete a Speaker s Form at the Podium pnor to the Start of the City Council Meeting The Chairman Will call on you to speak when your Item IS called) CONSENT CALENDAR (All matters on the Consent Calendar are approved on one motion unless an Authonty Member or any member of the public requests separate action on a specific Item) (1) Minutes of a Reqular Meetlnq of January 9. 2007 Recommendation Approve PUBLIC HEARING (2) JOint Public Heanna Resolutions Authonzlna the Issuance of Bonds and Approvlna Bond Documents for Community Facilities Dlstnct No 2005 5 (Vlllaae at Wasson Canvon) Recommendations 1 City Council Waive further reading and adopt a resolution acting as the legislative body of the City of Lake Elsinore Community Facilities Dlstnct No 2005 5 (Villages at Wasson Canyon) authonzlng the Issuance of the City of Lake Elsinore Community Facilities Dlstnct No 2005 5 (Villages At Wasson Canyon) authonzlng the Issuance of the City of Lake Elsinore Community Facilities Dlstnct No 2005 5 9Vlllages at Wasson Canyon) Special Tax Bonds 2007 Senes A approving the Issuance of the Lake Elsinore Public Financing Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A and the Execution and Delivery of a Fiscal Agent Agreement a Commitment Agreement and Purchase Contract a purchase Contract and a Continuing Disclosure Agreement 2 Public Fmancmg Authority Waive further reading and adopt a resolution approving the Issuance of Lake Elsinore Public Financing Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A In the aggregate pnnclpal amount not to exceed $6 500 000 pursuant to an Indenture of trust authonzlng the sale of such bonds upon certain terms and conditions approving an official statement approving the execution of commitment agreement and purchase contracts for the purchase of local obligations of the City of Lake Elsinore Community Facilities Dlstnct No 2005 5 (Villages at Wasson Canyon) and taking other actions related thereto BUSINESS ITEMS None PUBLIC COMMENTS - NON AGENDIZED ITEMS - 3 MINUTES EXECUTIVE DIRECTOR COMMENTS lEGAL COUNSEL COMMENTS AUTHORITY MEMBER COMMENTS The Lake Elsinore Public FinanCing Authonty will adjourn to a regular meeting to be held on Tuesday January 8 2008 at 7 00 P m to be held In the Cultural Center located at 183 N Main Street lake Elsinore CA 92530 . AFFIDAVIT OF POSTING I ROBERT A BRADY Authonty Secretary of the City of Lake Elsinore do hereby affirm that a copy of the foregoing agenda was posted at City Hall 72 hours In advance of this meeting fA-- VIVIAN M MUNSON AUTHORITY SECRETARY o~ 17'/.J-Vo7 DATE " MINUTES PUBLIC FINANCE AUTHORITY MEETING CITY OF LAKE ELSINORE 183 NORTH MAIN STREET LAKE ELSINORE, CALIFORNIA TUESDAY JANUARY 9, 2007 5 00 P M **************************************************************************************************** CALL TO ORDER A regular meeting of the Public Finance Authonty was called to order by Chairman Schiffner at 8 17 P m ROLL CALL PRESENT CHAIRMAN SCHIFFNER VICE CHAIRMAN BUCKLEY MEMBER KELLEY MEMBER MAGEE MEMBER SCHIFFNER ABSENT NONE Also present were Executive Director Brady Legal Counsel Leibold Administrative Services Director Pressey Lake & Aquatic Resources Director Kilroy Community Development Director Prelsendanz Community Services Director Sapp Chief of Police Fetherolf Fire Chief Gallegos City Treasurer Weber and Clerk of the Board Ray PUBLIC COMMENTS - NON AGENDIZED ITEMS - 1 MINUTE No comments PUBLIC COMMENTS - AGENDIZED ITEMS - 3 MINUTES No comments CONSENT CALENDAR MOVED BY VICE CHAIRMAN BUCKLEY SECONDED BY MEMBER HICKMAN AND CARRIED BY A UNANIMOUS VOTE TO APPROVE THE CONSENT CALENDAR AS PRESENTED 1 The following minutes were approved 1 Agenda Item No 1 Page 1 of 2 a Public Finance Authority Meeting - March 14 2006 b Public Finance Authority Meeting - December 12 2006 2 Adopted Resolution No 2007 01 naming Mr James R Riley as an additional authorized signer for all Local Agency Investment Accounts held at the State of California BUSINESS ITEMS None PUBLIC COMMENTS - NON AGENDIZED ITEMS - 3 MINUTES No comments EXECUTIVE DIRECTOR COMMENTS No comments LEGAL COUNSEL COMMENTS No comments AUTHORITY MEMBER COMMENTS No comments ADJOURNMENT Chairman Schiffner adjourned the Public Finance Authority Meellng at 818 p m ROBERT SCHIFFNER, CHAIRMAN PUBLIC FINANCE AUTHORITY ATTEST MICHELLE SOTO, DEPUTY CLERK OF THE BOARD 2 Agenda Item No 1 Page 2 of 2 CITY OF ~ LAKE 6LSlIiORb , , V DREAM EXTREMEw JOINT REPORT TO CITY COUNCIL AND PUBLIC FINANCING AUTHORITY TO HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL CHAIRMAN AND PUBLIC FINANCING AUTHORITY BOARDMEMBERS FROM ROBERT A BRADY CITY MANAGER I EXECUTIVE DIRECTOR DATE OCTOBER 23, 2007 SUBJECT JOINT PUBLIC HEARING - RESOLUTIONS AUTHORIZING THE ISSUANCE OF BONDS AND APPROVING BOND DOCUMENTS FOR COMMUNITY FACILITIES DISTRICT NO 20055 (VILLAGES AT WASSON CANYON) BackQround On August 9 2005 the City adopted the necessary resolutions and ordinances forming Lake Elsinore Community FacIlities District (CFD) 2005 5 (Villages at Wasson Canyon) and authorizing the levy of a special tax The developer plans to bUild 191 residential dwelling Units DISCUSSion Bond Issue In order to finance the facIlities It IS necessary to Incur bonded Indebtedness The not to exceed bond amount authorized In August 2005 by City Council IS $8 500 000 however given the current housing market conditions staff IS recommending that this bond Issue not exceed $6 500 000 Presented are the resolutions authorizing the Issuance of bonds and the related bond documents Currently the anticipated amount of the bond Issue IS approximately $3 290 000 The resolutions approve the follOWing bond documents 1 Fiscal Agent Agreement (Pages 14 through 70) 2 Commitment Agreement and Purchase Contract (Pages 71 through 79) 3 Purchase Contract (Pages 80 through 116) 4 Continuing Disclosure Agreement (Pages 117 through 126) 5 Indenture of Trust (Pages 127 through 180) 6 Preliminary OffiCial Statement (Pages 181 through 316) Agenda Item No 2 Page 1 of 316 Resolutions Authorizing Issuance of Bonds for CFD 2005 5 October 23 2007 Page 2 Speclaf Tax The average residential special tax In the CFD IS estimated at $2 482 The annual CFD tax amount when combined with all other property taxes applicable to the project IS estimated to be within the 2% total tax rate policy within the City CFD gUidelines FaCIlitIes The proposed facilities list IS attached The list totals over $7 million The list Includes over $2 7 million In City of Lake ElSinore Impact fees and Improvements The list also Includes over $2 million of EVMWD Impact fees and Improvements Fiscal Impact Repayment of the bonds are secured by the special taxes leVied on all property Within the CFD other than those properties that are exempt as proVided In the respective rate and method of apportionment Responsibility for the construction of the Improvements IS born by the developer The cost of acqUiring the Improvements IS paid by the CFD bond proceeds Recommendations 1 City Council Waive further reading and adopt a resolution acting as the legislative body of the City of Lake ElSinore Communrty FaCIlities District No 2005-5 (Villages at Wasson Canyon) authOriZing the Issuance of the City of Lake ElSinore Communrty FaCIlities Dlstnct No 2005 5 (Villages At Wasson Canyon) SpeCial Tax Bonds 2007 Series A approving the Issuance of the Lake ElSinore Public FinanCing AuthOrity Local Agency Revenue Bonds (Wasson Canyon) 2007 Series A and the Execution and Delivery of a Fiscal Agent Agreement a Commitment Agreement and Purchase Contract a purchase Contract and a Continuing Disclosure Agreement 2 Public FinanCing AuthOrity Waive further reading and adopt a resolution approving the Issuance of Lake ElSinore Public FinanCing AuthOrity Local Agency Revenue Bonds (Wasson Canyon) 2007 Series A In the aggregate prinCipal amount not to exceed $6 500 000 pursuant to an Indenture of trust authOriZing the sale of such bonds upon certain terms and conditions approving an offiCial statement approving the execution of commitment agreement and purchase contracts for the purchase of local obligations of the City of Lake ElSinore Communrty FaCIlities District No 2005 5 (VIllages at Wasson Canyon) and taking other actions related thereto Agenda Item No 2 Page 2 of 316 Prepared by Approved by Matt N Presse~ Director of Adm~~t1ve Services Robert A Brady(}~ City Manager W Agenda Item No 2 Page 3 of 316 City of Lake Elsinore CFD No 2005 5 (VIllages at Wasson Canyon) Exhibit A June 28 2005 Page A 1 Boundary Map PROPOSED BOUNDARY OF COMMUNITY FACIUT/ES DISTRICT No 2005-5 OF THE CITY OF LAKE ELSINORE (IIIUAGES AT WASSON CANYON) COUNTY OF RIVERSIDE STAlE OF CAUFORNIA I"MCIIL .11A--. ...."'" NII:II:L tlTll.AllllM-M .....- u.. _-~~..r-e.. ...... . CInICIrM.-. ........- ASIlCICUIIEICI'_____ f ........,-- RID. __tlTHartCUllCfI...artrJIlMllIlJlGll'1III-M,""---, Cl ~~ .....,.cann'llM 1NE;.m_"~~._"'.&'wt1Iitl..-.....,., "1' ,...........,....... ... ort.UlCEIlIIDC.CllUirrfJI--.ma: ...., 'CMI'lIlIM.""'" _em CIlIlIIllL"" ClP' ~~_AT A...."8lHDlUD ~ _____"..._.......__....m ..._ ~ ~ PROJECT gn'~._~lir1.Ml'''''''' ~ "\ {SITE )-~$ ~..!!!!...-=="r.~ar_JllllI.ATlIC". 1tRllUII~"tlltIL-(JI1Ws ~. :...........c:=".='.?-..=r...a.:. ~m MJ&'IRLIlOO'''-- ~ ~_~__rr..__ ,'( ~ UJY~......arT"UlIl(_ .. '-- ........ ~-cautm'..........."",. ttrMD........ flfl'Mllll .... Me""'" .........lJn'I.Ie;......."... ....,.JGlIIlD.CR'ICK-. cawrrrOl"~ AI 1llIlUeA'_ .......... R1111fAU>>" ~.... ......, MICa."... . OF WlIlClCUlDft. PROPOSED BOllNDARY MAP -- B""".'sso""" N~"""'. ._u.... ,....... QlIMIJ___ ~~~IlI*kt...1llOI-6 "UleCi\J'oIz..b~ cwa.c- a1 ....... ~ caarn. --. ~ - .... ~---~~-....... - Agenda Item No 2 Page 4 of 316 Commumty FaclhtIes District No 2005-5 (Villages at Wasson Canyon) FacIlities List FacihtIes Cost EstImate Street Improvements $ I 460 333 (Streets Curb & Gutters Sidewalks) Storm Dram Improvements $ 683 483 Engmeenng $ 114259 Dramage Area Fee Third Street $ 283 338 Wasson Canyon Dramage Fee $ 145243 CIty Fire ProtectIOn Fee $ 28 650 LIbrary Fee $ 28 650 Park Fee $ 343 800 Traffic Impact Fee $ 246 008 TUMF $ 1 384 368 MSHCP Fee $ 315341 EVMWD Sewer ConnectIOn Fees $ 908 205 EVMWD Water Connection Fees $ 1 036 939 EVMWD ImgatIOn Meter Fees $ 112427 Total EstImated ConstructIon Cost $ 7,091,044 Agenda Item No 2 Page 5 of 316 RESOLUTION NO A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF THE CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005-5 (VILLAGES AT WASSON CANYON), AUTHORIZING THE ISSUANCE OF THE CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) SPECIAL TAX BONDS, 2007 SERIES A, APPROVING THE ISSUANCE OF THE LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BONDS (WASSON CANYON) 2007 SERIES A, AND THE EXECUTION AND DELIVERY OF A FISCAL AGENT AGREEMENT, A COMMITMENT AGREEMENT AND PURCHASE CONTRACT, A PURCHASE CONTRACT AND A CONTINUING DISCLOSURE AGREEMENT WHEREAS the City Council (the Council) of the City of Lake Elsinore (the City) has previously formed the City of Lake Elsinore Community Facilities Dlstnct No 2005 5 (VIllages at Wasson Canyon) (the Dlstnct) pursuant to the Mello Roos Community FaCIlities Act of 1982 as amended (the Act) and WHEREAS the City desires to Issue not to exceed $6 500 000 aggregate pnnclpal amount of bonds designated City of Lake Elsinore Community FacIlities Dlstnct No 2005 5 (Villages at Wasson Canyon) SpeCial Tax Bonds 2007 Senes A (the Bonds) to be purchased by the Lake Elsinore Public Financing Authonty (the Authonty) for the purpose of financing the purchase construction expansion or rehabilitation of certain real and other tangible property with an estimated useful life of five years or longer including public Infrastructure faCIlities which the City or the Dlstnct IS authonzed by law to construct own or operate which are necessary to meet Increased demands placed upon the City as a result of development or rehabilitation occurring within the Dlstnct (the Facilities) and WHEREAS the Authonty Intends to Issue ItS Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Authonty Bonds) the proceeds of which Will be used to purchase the Bonds and WHEREAS the City has heretofore held a public heanng pursuant to Section 6586 5 of Articles 1 through 4 of Chapter 5 DIVIsion 7 TItle 1 of the Government Code of the State of California (the Bond Law) and WHEREAS proposed forms of a Fiscal Agent Agreement a Commitment Agreement and Purchase Contract a Purchase Contract and a ContinUing Disclosure Agreement have been presented to the City CounCil and are on file with the City Clerk Agenda Item No 2 Page 6 of 316 NOW, THEREFORE the City Council of the City of Lake Elsinore California acting as the legislative body of City of lake Elsinore Community FacIlities District No 2005-5 (VIllages at Wasson Canyon) does hereby resolve as follows Section 1 The City Council as the legislative body of the District hereby authorizes the Issuance of the Bonds In the aggregate principal amount not to exceed $6 500 000 Section 2 The City hereby finds and determines that (I) the Facilities are to be located within the boundaries of the City and (II) there are Significant public benefits arising from the Authority s Issuance of the Authority Bonds to finance the FacIlities including but not limited to employment benefits from undertaking the acquIsItion of the FaCIlities In a timely fashion as contemplated by Section 6586 of the Bond Law Section 3 The City CounCil as the legislative body of the District hereby approves the Fiscal Agent Agreement In substantially the form on file with the City Clerk The Mayor the City Manager the Director of Administrative Services and any deSignee of any of them (each a Responsible Officer") are hereby authorized to execute the Fiscal Agent Agreement In substantially the form presented hereto with such revIsions amendments and completions as shall be approved by any Responsible Officer with the adVice of Bond Counsel such approval to be conclUSively eVidenced by the execution and delivery thereof by any Responsible Officer Section 4 The City CounCil as the legislative body of the District hereby approves the Continuing Disclosure Agreement In substantially the form on file with the City Clerk Any Responsible Officer IS hereby authonzed to execute the ContinUing Disclosure Agreement In substantially the form presented hereto with such reVISions amendments and completions as shall be approved by any Responsible Officer with the adVice of Bond Counsel such approval to be conclusively eVidenced by the execution and delivery thereof by any Responsible Officer Section 5 The City CounCil acting on ItS behalf and as the legislative body of the District hereby approves the Commitment Agreement and Purchase Contract In substantially the form on file with the City Clerk Any Responsible Officer IS hereby authorized to execute the Commitment Agreement and Purchase Contracts In substantially the form presented hereto with such revIsions amendments and completions as shall be approved by any Responsible Officer with the adVice of Bond Counsel such approval to be conclusively eVidenced by the execution and delivery thereof by any Responsible Officer prOVided that the Bonds shall bear Interest at a rate not to exceed 6 5% Section 6 The City Council acting on ItS behalf and as the legislative body of the Dlstnct hereby approves the sale of the Authority Bonds to the Underwnter pursuant to and In accordance wIth the Purchase Contract In substantially the form on file with the City Clerk Any Responsible Officer IS hereby authonzed to execute the Purchase Contract with such revIsions amendments and completions as shall be approved by any Responsible Officer with the adVice of Bond Counsel such approval Agenda Item No 2 Page 7 of 316 to be conclusively eVidenced by the execution and delivery thereof by any Responsible Officer I' I, , I' II I Section 7 Pursuant to Section 53344 1 of the Act the Council hereby reserves to Itself In ItS sole discretion the nght and authonty by subsequent resolution to allow any owner of property within the Dlstnct subject to the provISions of Section 53344 1 of the Act and those conditions as It may Impose and any applicable prepayment penalties as prescnbed In the bond Indenture or comparable Instrument or document to tender to the Dlstnct treasurer or fiscal agent In full payment or part payment of any Installment of the speCial taxes or the Interest or penalties thereon which may be due or delinquent but for which a bill has been received any bond or other obligation secured thereby the bond or other obligation to be taken at par and credit to be given for the accrued Interest shown thereby computed to the date of tender Section 8 The City Manager the Director of Administrative Services the City Clerk and all other officers of the City are hereby authOrized and directed for and In the name and on behalf of the City and the District to do any and all things and take any and all other actions including the publication of any notices necessary or deSirable In connection With the sale of the Bonds and execution and delivery of any and all assignments certificates reqUisitions agreements notices consents Instruments of conveyance warrants and other documents which they or any of them deem necessary or advisable In order to consummate the lawful Issuance and sale of the Bonds and the consummation of the transactions as deSCribed herein Section 9 This Resolution shall take effect from and after the date of ItS passage and adoption PASSED, APPROVED AND ADOPTED at a regular meeting of the City CounCil of the City of Lake Elsinore California this 23rd day of October 2007 ROBERT E MAGEE MAYOR ATTEST VIVIAN M MUNSON CITY CLERK Agenda Item No 2 Page 8 of 316 APPROVED AS TO FORM BARBARA ZEID LEIBOLD CITY ATTORNEY CITY OF LAKE ELSINORE STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE )ss CITY OF LAKE ELSINORE ) I VIVIAN M MUNSON City Clerk of the City of Lake Elsinore California hereby certify that Resolution No was adopted by the City Council of the City of Lake Elsinore California at a regular meeting held on the 23rd day of October 2007 and that the same was adopted by the follOWing vote AYES NOES ABSENT ABSTAIN VIVIAN M MUNSON CITY CLERK Agenda Item No 2 Page 9 of 316 RESOLUTION NO A RESOLUTION OF THE LAKE ELSINORE PUBLIC FINANCING AUTHORITY APPROVING THE ISSUANCE OF LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BONDS (WASSON CANYON) 2007 SERIES A IN THE AGGREGATE PRINCIPAL AMOUNT NOT TO EXCEED $6,500 000 PURSUANT TO AN INDENTURE OF TRUST, AUTHORIZING THE SALE OF SUCH BONDS UPON CERTAIN TERMS AND CONDITIONS, APPROVING AN OFFICIAL STATEMENT, APPROVING THE EXECUTION OF COMMITMENT AGREEMENT AND PURCHASE CONTRACTS FOR THE PURCHASE OF LOCAL OBLIGATIONS OF THE CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005-5 (VILLAGES AT WASSON CANYON) AND TAKING OTHER ACTIONS RELATED THERETO WHEREAS the Lake Elsinore Public Financing Authonty (the Authonty') IS a JOint exercise of powers authonty duly organized and eXisting under and pursuant to that certain JOint Exercise Powers Agreement by and between the City of Lake Elsinore and the Redevelopment Agency of the City of Lake Elsinore (the Agency") under the provIsions of Articles 1 through 4 (commencing With Section 6500) of Chapter 5 of DIvIsion 7 of TItle 1 of the Government Code of the State of California (the Act) and IS authOrized pursuant to Article 4 of the Act to borrow money for the purpose of financing the acquIsition of bonds notes and other obligations to proVide financing and refinanCing for capital Improvements of member entities of the Authonty and WHEREAS the City Council of the City of Lake Elsinore as the legislative body of the City of Lake Elsinore Community FaCIlitIes District No 2005 5 (VIllages at Wasson Canyon) (the Dlstnct) has authonzed the Issuance of City of Lake Elsinore Community FaCIlities Dlstnct No 2005-5 (Villages at Wasson Canyon) Special Tax Bonds 2007 Senes A (the Local ObligatIons) for the purpose of financing the purchase construction expansion or rehabilitation of certain real and other tangible property With an estimated useful life of five years or longer Including public Infrastructure faCIlities which the City or the Dlstnct IS authOrized by law to construct own or operate which are necessary to meet Increased demands placed upon the City as a result of development or rehabilitation occurring Within the Dlstnct (the FacIlities) and WHEREAS for the purpose of assisting the City and the Dlstnct In financing the FaCIlities the Authonty has determined to Issue ItS Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) and WHEREAS the Authonty Intends to use a portion of the proceeds of the Bonds to purchase the Local Obligations pursuant to a Commitment Agreement and Purchase Contract (the Commitment Agreement and Purchase Contract) to be entered Into between the Authonty and the Dlstnct and Agenda Item No 2 Page 10 of316 WHEREAS the City as one of the members of the Authonty has heretofore held a public hearing pursuant to Section 6586 5 of the Act and In connection therewith has approved the Authonty's financing of the FacIlities and has found and determined that (I) the FacIlities are to be located within the boundaries of the City and (II) there are significant public benefits arising from the Authority s Issuance of the Bonds to finance the Facilities Including but not limited to employment benefits from undertaking the acquIsItion of the FacIlities In a timely fashion as contemplated by Section 6586 of the Act NOW, THEREFORE, the Lake Elsinore Public Financing Authonty does hereby resolve as follows Section 1 The foregoing reCitals are true and correct and the Authonty hereby so finds and determines Section 2 The Authority hereby approves the Issuance of the Bonds In the aggregate pnnclpal amount not to exceed $6500000 pursuant to the Indenture of Trust (the Indenture) In substantially the form on file with the Secretary of the Authonty and presented to the Board at this meeting Anyone of the Chairman the Executive Director and the Secretary of the Authority and each of them and any designee of any of them (collectively the Authorized Officers) IS hereby authorized and directed for and In the name and on behalf of the Authority to execute and deliver the Indenture with such insertions and changes as may be approved by the Authorized Officer executing the same subject to the prOVISions of this Resolution such approval to be conclusively eVidenced by such execution and delivery Section 3 The Authority hereby authorizes the sale of the Bonds to the Underwnter pursuant to and In accordance with the Purchase Contract In substantially the form on file with the Secretary of the Authority and presented to the Board at this meeting Anyone of the Authonzed Officers IS hereby authorized and directed for and In the name and on behalf of the Authonty to execute and deliver the Purchase Contract with such Insertions and changes as may be approved by the Authonzed Officer executing the same subject to the provISions of this Resolution such approval to be conclUSively eVidenced by such execution and delivery The underwnter's discount for the Bonds speCified In the Purchase Contract shall not exceed 2 0% exclusive of Original Issue discount The Bonds shall bear Interest at a rate or rates not to exceed 6 5% per annum The matunty date of the Bonds shall not extend beyond 40 years from their Issuance date Section 4 The Authority hereby approves the form of the Preliminary Official Statement (the Preliminary OffiCial Statement) In substantially the form on file with the Authority Secretary with such changes and modifications as shall be necessary or appropriate for completion to the satisfaction of the Executive Director of the Authonty and approval by Fulbnght & Jaworski L L P the Authority s Disclosure Counsel The Executive Director IS authonzed and directed on behalf of the Authonty to deem the Preliminary OffiCial Statement final pursuant to Rule 15c2 12 under the Secuntles and Exchange Act of 1934 The Authonty further approves dlstnbutlon of the Preliminary Agenda Item No 2 Page 11 of 316 Official Statement by the Underwriter to persons who may be Interested In purchasing the Bonds The Board hereby approves the final Official Statement describing the Bonds Distribution of the final Official Statement by the Underwriter IS hereby approved The Executive Director subject to approval by the Authority s Disclosure Counsel IS hereby authorized and directed to approve any changes In or additions to the final form of the Official Statement to conform to the requirements of the Purchase Contract and the Indenture as applicable Section 5 The AuthOrity hereby approves the purchase of the Local Obligations pursuant to the Commitment Agreement and Purchase Contract In substantially the form on file With the Secretary of the AuthOrity and presented to the Board at this meeting Anyone of the AuthOrized Officers IS hereby authOrized and directed for and In the name and on behalf of the AuthOrity to execute and deliver the Commitment Agreement and Purchase Contract With such insertions and changes as may be approved by the AuthOrized Officer executing the same subject to the provIsions of this Resolution such approval to be conclUSively eVidenced by such execution and delivery Section 6 Anyone of the AuthOrized Officers IS hereby authOrized and directed for and In the name and on behalf of the AuthOrity to evaluate and select one or more mUniCipal bond Insurers for all or any portion of the Bonds and to execute and deliver such contracts and agreements With such bond Insurers as may be approved by the AuthOrized Officer executing the same subject to the provIsions of thiS Resolution such approval to be conclUSively eVidenced by such execution and delivery Section 7 The AuthOrized Officers the other officers and employees of the AuthOrity the members of the AuthOrity s Board of Directors Bond Counsel Disclosure Counsel and the other consultants to and agents of the Authonty are each hereby authOrized and directed to do all things and take all actions necessary or deSirable to effectuate the transactions contemplated by thiS Resolution and to execute such other assignments agreements certificates receipts endorsements orders opinions and other documents In connection With such transactions including Without limitation clOSing documents In connection With the Issuance of the Bonds and all actions heretofore taken by the officers employees and agents of the Authonty In connection With the Issuance of the Bonds are hereby ratified approved and confirmed In every respect Agenda Item No 2 Page 12 of 316 Section 8 This Resolution shall become effective Immediately upon adoption PASSED, APPROVED AND ADOPTED at a regular meeting of the Lake Elsinore Public Financing Authonty this 23rd day of October 2007 ROBERT SCHIFFNER CHAIRMAN PUBLIC FINANCING AUTHORITY ATTEST ROBERT A BRADY SECRETARY STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE )ss CITY OF LAKE ELSINORE ) I ROBERT A BRADY Secretary of the Lake ElSinore Public FinanCing Authonty hereby certify that Resolution No was adopted by the Board of Directors of the Lake ElSinore Public FinanCing Authonty at a regular meeting held on the 23rd day of October 2007 and that the same was adopted by the follOWing vote AYES NOES ABSENT ABSTAIN ROBERT A BRADY SECRETARY Agenda Item No 2 Page 13 of 316 FISCAL AGENT AGREEMENT by and between CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) and UNION BANK OF CALIFORNIA N A as FIscal Agent Dated as of November 1 2007 Relatmg to $ CIty of Lake Elsmore CommunIty FacIlItIes Dlstnct No 2005 5 (VIllages at Wasson Canyon) SpeCIal Tax Bonds 2007 Senes A Agenda Item No 2 Page 14 of 316 TABLE OF CONTENTS Page ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS 2 1 1 Authonty for thIS Agreement 2 12 Agreement for Benefit of Bond Owners 2 13 DefimtIons 2 ARTICLE II THE BONDS 11 21 PnncIpal Amounts DesIgnations 11 22 Terms of Bonds 11 23 RedemptIOn 12 24 Form of Bonds 15 25 ExecutIOn of Bonds 15 26 Transfer of Bonds 15 27 Exchange of Bonds 15 28 Bond Register 16 29 Temporary Bonds 16 210 Bonds Mutilated Lost Destroyed or Stolen 16 211 LimIted OblIgation 17 212 No AcceleratIOn 17 213 Panty Bonds 17 ARTICLE III ISSUANCE OF BONDS 18 3 1 Issuance and DelIvery of the Bonds 18 32 ApplIcation of Proceeds of Sale of the Bonds 18 33 ValIdIty of Bonds 19 34 SpeClal Taxes ReceIpt Fund and SpecIal Tax Fund 19 35 Reserved 20 36 AdmImstratIve Expense Fund 20 37 hnprovement Fund 20 38 Costs of Issuance Fund 21 39 Delmquency Management Fund 21 310 ReSIdual Fund 22 311 RedemptIOn Fund 23 ARTICLE IV SPECIAL TAX REVENUES BOND FUND 23 41 Pledge of SpeCla1 Tax Revenues 23 42 Bond Fund 24 ARTICLE V OTHER COVENANTS OF THE DISTRICT 25 5 1 Punctual Payment 25 52 LImIted OblIgatIOn 25 53 ExtenSIOn of TIme for Payment 25 54 Agamst Encumbrances 25 55 Books and Records 25 55084540 1 1 Agenda Item No 2 Page 15 of 316 TABLE OF CONTENTS ( contmued) ProtectIon of Secunty and RIghts of Owners ComplIance with Law CompletIon of FacIlItIes CollectIon of SpeCial Tax Revenues Further Assurances Tax Covenants Covenant to Foreclose Annual Reports to CDIAC Contmumg Disclosure to Owners Reserve Account Replemshment INVESTMENTS DISPOSITION OF INVESTMENT PROCEEDS LIABILITY OF THE DISTRICT 6 I Deposit and Investment of Moneys m Funds 6 2 Limited OblIgatIOn 63 LiabilIty ofDlstnct 6 4 Employment of Agents by Dlstnct or the City ARTICLE VII EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS 7 I Events of Default 7 2 Remedies of Bond Owners 7 3 ApplIcatIOn of SpeCial Taxes and Other Funds After Default 74 Absolute OblIgatIon of the Dlstnct 75 TenmnatlOn ofProceedmgs 7 6 Remedies Not Exclusive 77 No Waiver of Default 7 8 ActIOns by Fiscal Agent as Attorney m Fact ARTICLE VIII THE FISCAL AGENT 8 I Appomtment of Fiscal Agent 8 2 LiabilIty of Fiscal Agent 8 3 InformatIOn 8 4 NotIce to Fiscal Agent 8 5 CompensatIOn Indemmfical10n ARTICLE IX MODIFICATION OR AMENDMENT OF THIS AGREEMENT 9 I Amendments Permitted 9 2 Owners Meetmgs 9 3 Procedure for Amendment With Wntten Consent of Owners 9 4 DisqualIfied Bonds 95 Effect of Supplemental Agreement 96 Endorsement or Replacement of Bonds Issued After Amendments 9 7 Amendatory Endorsement of Bonds 98 OpmlOn of Bond Counsel 56 57 58 59 510 511 512 513 514 ARTICLE VI 55084540 I 11 Page 26 26 26 27 27 30 31 31 31 32 32 33 33 34 34 34 35 35 36 36 36 36 36 36 36 37 39 39 39 40 40 40 41 41 41 42 42 42 Agenda Item No 2 Page 16 of316 _1_- ARTICLE X 101 102 103 104 105 106 107 108 109 1010 1011 10 12 1013 TABLE OF CONTENTS (contmued) MISCELLANEOUS Benefits of Agreement Limited to Parties Successor IS Deemed Included m All References to Predecessor Discharge of Agreement ExecutIOn of Documents and Proof of Ownership by Owners Waiver of Personal Liability Notices to and Demands on Dlstnct and Fiscal Agent Partial Invalidity Unclaimed Moneys Applicable Law Conflict With Act ConclUSive EVidence of Regulanty Payment on Busmess Day Counterparts EXHffiIT A - FORM OF BOND EXHffiIT B - FORM OF OFFICER S CERTIFICATE 55084540 I 111 Page 42 42 42 42 43 44 44 44 44 45 45 45 45 45 Al B 1 Agenda Item No 2 Page 17 of316 FISCAL AGENT AGREEMENT THIS FISCAL AGENT AGREEMENT (the Agreement) IS made and entered mto as of November 1 2007 by and between the City of Lake Elsmore Commuruty FaCIlItIes Dlstnct No 2005 5 (Villages at Wasson Canyon) (the Dlstnct) a community faCilItIes dlstnct orgarnzed and eXistIng under and by Virtue of the laws of the State of CalIfornIa and Umon Bank of CalIfornIa, N A a natIOnal bankmg associatIOn organized and eXlstmg under the laws of the Umted States of Amenca as fiscal agent (the Fiscal Agent) WITNESSETH WHEREAS the City Council (the City Council ) of the City of Lake Elsmore (the City') has formed the Dlstnct under the proViSions of the Mello Roos Commuruty FaCIlItIes Act of 1982 as amended (SectIon 53311 et seq of the CalIfornia Government Code) (the Act) and ResolutIOn No 2005 104 of the City Council adopted on August 9 2005 and WHEREAS the City Council IS authonzed under the Act and pursuant to Ordmance No 1156 adopted on August 23 2005 to levy special taxes to pay for the costs of facilitIes proVided by the Dlstnct and WHEREAS under the provIsIOns of the Act on June 28 2005 the City Council actmg as the legislatIve body of the Dlstnct adopted ResolutIon No 2005 55 which resolutIOn among other matters expressed the mtent of the City Council to authonze the Issuance of one or more senes of bonds m the maximum aggregate pnnclpal amount as set forth therem secured by the special taxes under the Act and WHEREAS on October 23 2007 the City Council adopted ResolutIon No 2007 _ (the ResolutIOn) authonzmg the Issuance and sale of bonds for the Dlstnct pursuant to thiS Agreement deslguated City of Lake Elsmore Commuruty FaCIlItIes Dlstnct No 2005 5 (Villages at Wasson Canyon) Special Tax Bonds 2007 Senes A (the Bonds) for the purpose of financmg the acqulSltIon rehabilItatIOn and constructIon of certain publIc Improvements and capital fees wlthm the Dlstnct (the FacilitIes ) and WHEREAS It IS m the publIc mterest and for the benefit of the City the Dlstnct the persons responsible for the payment of speCial taxes and the owners of the Bonds that the Dlstnct enters mto thIs Agreement to proVide for the Issuance of the Bonds the disbursement of proceeds of the Bonds the dispOSItIon of the special taxes secunng the Bonds and the admlmstratlOn and payment of the Bonds and WHEREAS all thmgs necessary to cause the Bonds when authentIcated by the Fiscal Agent and Issued as prOVided m the Act the ResolutIon and thiS Agreement to be legal valId and bmdmg and lImited oblIgatIons m accordance With their terms and all thIngs necessary to cause the creatIOn authonzatlon execution and delIvery of thIs Agreement and the creatIOn authonzatIon executIOn and Issuance of the Bonds subject to the terms hereof have m all respects been duly authonzed NOW THEREFORE that m order to secure the payment of the pnnclpal of premIUm If any and the mterest on all Bonds at any tIme Issued and outstandmg under thiS Agenda Item No 2 Page 18 of316 Agreement accordmg to their tenor and to secure the performance and observance of all the covenants and conditIons therem and herem set forth and to declare the terms and conmtlOns upon and subject to whIch the Bonds are to be ISSUed and receiVed and m consideratIon of the premises and of the mutual covenants herem contamed and of the purchase and acceptance ofthe Bonds by the holders thereof and for other valuable consideratIOn the receipt of whIch IS hereby acknowledged the DistrIct does hereby covenant and agree With the Fiscal Agent for the benefit of the respectIve holders from tIme to tIme of the Bonds as follows ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS 1 1 Authonty for this Agreement ThIs Agreement IS entered mto pursuant to the prOVlSlons of the Act and the ResolutIon 1 2 Agreement for Benefit of Bond Owners The provIsIOns covenants and agreements herem set forth to be performed by or on behalf of the City and the DistrIct shall be for the equal benefit protectIOn and secunty of the Owners from tIme to tIme In consideratIOn of the acceptance of the Bonds by the Owners thereof this Agreement shall be deemed to be and shall constItute a contract between the DistrIct and the Owners and the covenants and agreements herem set forth to be performed by the DistrIct shall be for the equal and proportIOnate benefit secunty and protectIon of all Owners of the Bonds without preference pnonty or dlstmctIon as to secunty or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the tIme of sale executIOn or dehvery thereof or otherwIse for any cause whatsoever except as expressly prOVided therem or herem All of the Bonds Without regard to the tIme or tImes of theIr Issuance or mahmty shall be of equal rank Without preference pnonty or dlstmctlOn of any of the Bonds over any other thereof except as expressly prOVided m or permitted by thIs Agreement The Fiscal Agent may become the owner of any of the Bonds m ItS own or any other capacity With the same nghts It would have If It were not Fiscal Agent 1 3 DefimtIons Unless the context otherwise reqUIres the terms defmed m thIs SectIOn I 3 shall for all purposes of thiS Agreement of any Supplemental Agreement and of any certificate oplllion or other document herem mentIOned have the meamngs herem speCified All references herem to ArtIcles SectIOns and other subdiVISions are to the correspondmg Articles SectIOns or subdiVISions of thIs Agreement and the words herem hereof hereunder and other words of slmJiar Import refer to thIs Agreement as a whole and not to any particular Article SectIOn or subdiVISIOn hereof Act means the Mello Roos Community FacJiltIes Act of 1982 as amended bemg SectIon 53311 et seq of the CahfoDlla Government Code AdmlllistratIve Expenses means any or all of the follOWing the fees and expenses of the Fiscal Agent (mclumng any fees or expenses of ItS counsel) the expenses of the City or the DistrIct m carrymg out their dutIes hereunder (mcludmg but not lImited to the levymg and collectIOn of the SpeCial Taxes complymg With the disclosure prOVISIOns of the Act the Contmumg Disclosure Agreement and thiS Agreement mcludmg those related to pubhc Agenda Item No 2 Page 19of316 mqumes regardmg the SpecIal Tax and dJsclosures to Bond Owners and the Ongmal Purchaser the costs of the CIty and the Dlstnct or theIr desIgnees related to an appeal of the SpecIal Tax any costs of the CIty and the Dlstnct (mcludmg fees and expenses of counsel) to defend the first lIen on and pledge of the SpeCIal Taxes to the payment of the Bonds or otheTWlse m respect of lItIgatIOn relatmg to the Dlstnct or the Bonds or With respect to any other oblIgatIOns of the Dlstnct any amounts reqUIred to be rebated to the federal govenunent m order for the Dlstnct to comply With SectIOn 7 2 mcludmg the fees and expenses of ItS counsel the costs of any dlssemmatIon agent under the contmumg dIsclosure agreements entered mto by the CIty and the Dlstnct an allocable share of the salanes of City staff directly related thereto and a proportIOnate amount of City general adJmmstratIve overhead related thereto and all other costs and expenses of the City the Dlstnct or the Fiscal Agent mcurred m connectIon With the dJscharge of theu respectIve dutIes hereunder and m the case of the City m any way related to the admmlstratlOn of the Dlstnct and all actual costs and expenses mcurred m connectIOn With the admmlstratIon of the Bonds and the Authonty Bonds AdmmlstratIve Expense Fund means the fund by that name establIshed by SectIOn 3 6(a) hereof Agreement means thiS Fiscal Agent Agreement as It may be amended or supplemented from tIme to tIme by any Supplemental Agreement adopted pursuant to the provIsions hereof Annual Debt Semce means for each Bond Year the sum of (I) the mterest due on the Outstandmg Bonds m such Bond Year assummg that the Outstandmg Bonds are retIred as scheduled and (n) the pnnclpal amount of the Outstandmg Bonds due m such Bond Year AudItor means the auditor/tax collector ofthe County of RIverside Authontv Bonds means $ Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds ('IV asson Canyon) 2007 Senes A Authontv Indenture means the Indenture of Trust dated as of November 1 2007 between the Lake Elsmore PublIc Fmancmg Authonty and Dmon Bank of Cahfornla N A as trustee relatmg to the Authonty Bonds Authonzed Officer means the Mayor City Manager ASSIstant City Manager Duector of AdmlmstratIve Semces or City Clerk of the CIty or any other officer or employee authonzed by the CIty Council of the City or by an Authonzed Officer to undertake the action referenced m thiS Agreement as reqUIred to be undertaken by an Authonzed Officer Bond Counsel means (I) Fulbnght & JaworskI L L P or (n) any attorney or firm of attorneys acceptable to the Dlstnct and natIOnally recognized for expertIse m rendenng opmlOns as to the legalIty and tax exempt status of secuntIes ISSUed by publIc entItIes Bond Fund means the fund by that name establIshed by SectIOn 4 2(a) hereof Agenda Item No 2 Page 20 of 316 Bond Year means the one year penod begInmng on the September 2 m each year and endmg on September 1 m the followmg year except that the first Bond Year shall begIn on the Closmg Date and end on September 1 2008 Bonds means the City of Lake Elsmore Community FacIlitIes Dlstnct No 2005 5 (VIllages at Wasson Canyon) Special Tax Bonds 2007 Senes A authonzed by and at any tIme Outstandmg pursuant hereto Busmess Dav means any day other than (I) a Saturday or a Sunday (11) a day on which the offices of the City are not open for busmess or (111) a day on wluch bankmg mstItutIons m the state m wluch the Fiscal Agent has Its pnnclpal corporate trust office IS authonzed or oblIgated by law or executIve order to be closed CaPitalIzed Interest Account means the account by that name establIshed by SectIOn 4 2( d) hereof CDIAC means the CalIfornia Debt and Investment AdVISOry CommiSSIOn of the office of the State Treasurer of the State of CalIfornia or any successor agency or bureau thereto Cltv' means the City of Lake Elsmore CalIfonna Cltv CounCil means the City CouncIl of the City City Manager means the City Manager ofthe City Closmg Date' means the date upon whICh there IS a phYSical delIvery of the Bonds m exchange for the amount representmg the purchase pnce of the Bonds by the angInal Purchaser Code means the Internal Revenue Code of 1986 as m effect on the date of Issuance of the Bonds or (except as otherwise referenced herem) as It may be amended to apply to oblIgatIons Issued on the date of Issuance of the Bonds together With applIcable proposed temporary and final regulatIOns promulgated and applIcable offiCial publIc gIlldance publIshed under the Code Contmumg Disclosure Agreement shall mean that certam Contmumg Disclosure Agreement by and between the City and the DlssennnatIon Agent relatmg to the Authonty Bonds executed on the Closmg Date as ongInally executed and as It may be amended from tIme to tIme m accordance With the terms thereof Cornorate Trust Office means the corporate trust office of the Fiscal Agent at Los Angeles CalIfornia or such other office deslguated from tIme to tIme by the Fiscal Agent m wntmg to the Dlstnct Countv' means the County of Riverside CalIfornia Costs of Issuance means all expenses mcurred m connection With the authonzatIon Issuance sale and delIvery of the Bonds mcludmg but not IInnted to all Agenda Item No 2 Page 21 of 316 I ---- compensatIOn fees and expenses (mcludmg but not limited to fees and expenses for legal cOlillsel) of the City and the Fiscal Agent compensatIOn to any financial consultants or lillderwnters legal fees and expenses filmg and recordmg costs ratmg agency fees costs of preparatIOn and reproduction of documents and costs of pnntmg Costs of Issuance Flilld means the fund established pursuant to SectIOn 3 8 hereof Debt ServICe means the scheduled amolillt of mterest and amortizatIOn of pnnclpal payable on the Bonds dunng the penod of computation excludmg amolillts scheduled dunng such penod whIch relate to pnnclpal which has been retired before the begmnmg of such penod DelmQuencv Management Flilld means the fund by that name established by SectIOn 3 9(a) hereof DelmQuencv Management Flilld ReQUIrement means as of any calculatIOn date an amolillt equal to 15% of the Maximum Annual Debt Service DlssemmatlOn Agent means Umon Bank of California N A or such other DlssemmatlOn Agent as may be appomted by the City pursuant to the ContInumg Disclosure Agreement Dlstnct means the City of Lake Elsmore Commlilllty FaCIlities Dlstnct No 2005 5 (Villages at Wasson Canyon) formed pursuant to the ResolutIOn of Formation FacIlities means the public facIlities more particularly descnbed m the Resolution of FormatIOn or any portIOn of the FaCIlities or any authonzed capital fees Fair Market Value means the pnce at which a WIllmg buyer would purchase the mvestment from a WIllmg seller m a bona fide arm s length transactIOn (detenmned as of the date the contract to purchase or sell the mvestInent becomes bmdmg) If the mvestInent IS traded on an established secuntIes market (Wlthm the meanmg of SectIOn 1273 of the Code) and otherwise the term Fair Market Value means the acqulSltlOn pnce m a bona fide arm s length transaction (as referenced above) If (I) the mvestment IS a certificate of deposit that IS acquIred m accordance With applicable regulatIOns lillder the Code (n) the mvestInent IS an agreement With speCIfically negotiated withdrawal or remvestInent provIsions and a specifically negotiated mterest rate (for example a guaranteed mvestInent contract a forward supply contract or other mvestInent agreement) that IS acqUIred m accordance With applicable regulatIOns under the Code (111) the mvestment IS a Umted States Treasury Secunty State and Local Government Senes that IS acqUIred m accordance With applicable regulations of the Umted States Bureau of Public Debt or (IV) any commmgled mvestInent fund m which the City and related partIeS do not own more than a ten percent (10%) benefiCIal mterest therem If the return paid by the fund IS WithOUt regard to the source of the mvestInent Federal SecuntIes means any of the followmg which are non callable and which at the time of mvestment are legal mvestments lillder the laws of the State of CalIforma for funds held by the Fiscal Agent as shall be certified by the Dlstnct to the Fiscal Agent Agenda Item No 2 Page 22 of 316 (1) direct general obligations of the Umted States of Amenca (mcludmg obligatIOns ISSUed or held m book entry form on the books of the Umted States DepartInent of the Treasury) and obligations the payment of pnnclpal of and mterest on which are directly or mdlrectly guaranteed by the Umted States of Amenca mcludIng without limitatIOn such of the foregomg which are commonly referred to as stnpped obligations and coupons (2) any of the followmg obligations of the followmg agencies of the Umted States of Amenca (a) dIrect obligations of the Export Import Bank (b) certificates of benefiCial ownership Issued by the Farmers Home AdmlmstratIon (c) participatIOn certificates Issued by the General SeIVlces AdmlmstratIon (d) mortgage backed bonds or pass through obligations Issued and guaranteed by the Government National Mortgage AssoCIatIOn (e) project notes Issued by the Umted States DepartInent of Housing and Urban Development and (f) public housmg notes and bonds guaranteed by the Umted States of America or refunded municipal obligations the tImely payment of pnnclpal of and mterest on are fully guaranteed by the Umted States of Amenca Fiscal Agent means the Fiscal Agent appointed by the District and actmg as an mdependent fiscal agent With the duties and powers herem provided ItS successors and assigns and any other corporatIOn or associatIOn which may at any time be substIllited m ItS place as prOVided m Section 8 1 Fiscal Year means the twelve month penod extendmg from July 1 m a calendar year to June 30 ofthe succeedmg year both dates inclUSIVe Improvement Fund means the fund by that name established by Section 3 7 hereof Interest Account means the account by that name established m the Bond Fund pursuant to Section 4 2 hereof Interest Payment Date means March 1 and September I of each year commencmg March 1 2008 InvestInent Earmngs means all Interest earned and any gains and losses on the mvestment of moneys m any fund or account created by thiS Agreement Legislative Bodv means the City Council of the City Maximum Annual Debt SeIVlce means the largest Annual Debt SeIVlce for any Bond Year after the calculatIOn IS made through the final mallinty date of any Outstanding Bonds Net Taxes means Special Taxes less AdmlmstratIve Expenses Agenda Item No 2 Page 23 of 316 Officer s CertIficate means a wntten certIficate of the DIstrIct or the CIty sIgned by an Authonzed Officer ofthe CIty Ordmance means Ordmance No 1156 adopted by the LegIslatIve Body on August 23 2005 authonzmg the levy of the SpeCIal Taxes wlthm the DIstrIct mcludmg any amendments thereto Ongmal Purchaser means the Lake Elsmore PublIc Fmancmg Authonty Outstandmg when used as of any partIcular tIme WIth reference to Bonds means (subject to the provISIons of SectIOn 10 4) all Bonds except (I) Bonds theretofore canceled by the FIscal Agent or surrendered to the FIscal Agent for cancellatIOn (u) Bonds paId or deemed to have been paId wIthIn the meanmg of SectIon 11 3 and (lll) Bonds m lIeu of or m substImtIOn for whICh other Bonds shall have been authonzed executed Issued and delIvered by the Dlstnct pursuant to thIS Agreement or any Supplemental Agreement Owner or Bond Owner means any person who shall be the regIstered owner of any Outstandmg Bond ParItv Bonds means addItIOnal bonds Issued pursuant to SectIOn 2 13 hereof PartICIPatmg Underwnter means any of the ongmal underwnter(s) of the Authonty Bonds reqUIred to comply WIth Rule 15c2 12(b)(5) adopted by the SecuntIes and Exchange CommIssIon UIlder the SecuntIes and Exchange Act of 1934 as the same may be amended from tIme to tIme In connectIon WIth the offenng of the Authonty Bonds \ PermItted InvestInents means any of the followmg whICh at the tIme of InvestInent are legal mvestInents UIlder the laws of the State for the moneys proposed to be mvested therem (the FIscal Agent IS entItled to rely on wntten mvestInent dIrectIOn of the DIstrIct as a determmatIon that such mvestInent IS a legal mvestInent) but only to the extent that the same are acqUIred at FaIr Market Value (a) Federal SecuntIes (b) bonds debentures notes or other eVIdence of mdebtedness Issued or guaranteed by any of the followmg federal agencIes and prOVIded such oblIgatIOns are backed by the full faIth and credIt of the Umted States of Amenca (strIpped secuntIes are only permItted If they have been strIpped by the agency Itself) (I) dIrect oblIgatIOns or fully guaranteed certIficates of beneficIal ownershIp of the U S Export hnport Bank (u) certIficates of beneficIal ownershIp of the Farmers Home AdmlmstratIon (lll) oblIgatIOns of the Federal Fmancmg Bank (IV) debenmres of the Federal Housmg AdmlmstratIOn (v) partIcIpatIOn certIficates of the General ServIces AdmllllstratIon (VI) guaranteed mortgage backed bonds or guaranteed pass through oblIgatIOns of the Govemment NatIOnal Mortgage ASSOCIatIon (VII) guaranteed TItle XI financmgs of the U S MarItIme AdmmlstratIOn (Vlll) project notes local authonty bonds new commUIlltIes debentIrres and U S publIc housmg notes and bonds of the U S Department of Housmg and Urban Development Agenda Item No 2 Page 24 of 316 (c) bonds debentures notes or other eVIdence of mdebtedness Issued or guaranteed by any of the followmg non full faith and credit U S government agencies (stnpped secuntIes are only permitted If they have been stnpped by the Dlstnct Itself) (I) semor debt obligatIons of the Federal Home Loan Bank System (11) partiCipatIOn certificates and semor debt obligatIons of the Federal Home Loan Mortgage CorporatIon (111) mortgaged backed secuntIes and semor debt obligatIOns of the Federal NatIOnal Mortgage ASSOCIatIon (excludmg stnpped mortgage secuntIes whICh are valued greater than par on the portIOn of unpaid pnnclpal) (IV) semor debt obligatIOns of the Student Loan Marketmg ASSOCiatIOn (v) obligatIOns (but only the mterest component of stnpped obligatIons) of the ResolutIOn Fundmg CorporatIOn and (VI) consolidated systemWide bonds and notes of the Farm Credit System (d) money market funds (mcludmg funds of the Fiscal Agent or ItS affiliates) registered under the Federal InvestInent Company Act of 1940 whose shares are registered under the Federal SecuntIes Act of 1933 and havmg a ratmg by S&P of AAAm G AAAm or AAm and Ifrated by Moody s rated Aaa Aal or Aa2 (e) certificates of depOSit secured at all tImes by collateral descnbed m (a) or (b) above which have a matunty of one year or less which are Issued by commerCial banks savmgs and loan associatIons or mutual savmgs banks and such collateral must be held by a thIrd party and the Fiscal Agent must have a perfected first secunty mterest m such collateral (f) certificates of depOSit savmgs accounts depOSit accounts or money market depOSits (mcludmg those of the Fiscal Agent and ItS affiliates) wmch are fully msured by the Federal DepOSit Insurance CorporatIOn (g) mvestInent agreements mcludmg guaranteed mvestInent contracts forward purchase agreements and Reserve Account put agreements which are general obligatIons of an entIty whose long term debt obligatIOns or claims pa)'lng ability respectIvely IS rated m one of the two mghest ratIng categones by Moody s or S&P (h) commerCial paper rated at the tIme of purchase Pnme 1 by Moody s and A I or better by S&P (I) bonds or notes Issued by any state or mumclpalIty wmch are rated by Moody s and S&P m one of the two mghest ratmg categones asslgued by such agencies (J) federal funds or bankers acceptances With a maxrmum term of one year of any bank wmch has an unsecured umnsured and unguaranteed obligatIOn ratmg of Pnme I or A3 or better by Moody s and A 1 or A or better by S&P (k) repurchase agreements which prOVide for the transfer of secuntIes from a dealer bank or secuntIes firm (sellerlborrower) to the Fiscal Agent and the transfer of cash from the Fiscal Agent to the dealer bank or secuntIes firm With an agreement that the dealer bank or secuntIes firm will repay the cash plus a )'leld to the Fiscal Agent m exchange for the secuntles at a speCified date wmch satIsfY the followmg cntena (I) repurchase agreements must be between the Fiscal Agent and (A) a pnmary dealer on the Federal Reserve reportmg dealer list wmch falls under the ]unsdlctIon of Agenda Item No 2 Page 25 of 316 the SecuntIes Investors Protection Corporation winch are rated A or better by Moody s and S&P or (B) a bank rated A or better by Moody s and S&P (n) the wntten repurchase agreement contract must mclude the followmg (A) secuntIes acceptable for transfer whIch may be dIrect U S government oblIgatIons or federal agency oblIgations backed by the full faith and credIt of the US government (B) the term of the repurchase agreement may be up to 30 days (C) the collateral must be delIvered to the FIscal Agent or a thIrd party actmg as agent for the FIscal Agent sImultaneous WIth payment (perfectIOn by possessIOn of certIficated secuntIes) (D) the FIscal Agent must have a perfected first pnonty secunty mterest m the collateral (E) the collateral must be free and clear of t1urd party lIens and m the case of a broker whIch falls under the JunsdlctIon of the SecuntIes Investors ProtectIOn Corporation are not subject to a repurchase agreement or a reverse repurchase agreement (F) faIlure to mamtam the requlSlte collateral percentage after a two day restoratIOn penod wIll reqUIre the FIscal Agent to lIqUIdate the collateral (G) the secuntIes must be valued weekly marked to market at current market pnce plus accrued mterest and the value of collateral must be equal to 104% of the amoUllt of cash transferred by the FIscal Agent to the dealer bank or secuntIes firm Ullder the repurchase agreement plus accrued mterest (Ullless the secuntIes used as collateral are oblIgatIOns of the Federal NatIOnal Mortgage AsSOCIation or the Federal Home Loan Mortgage CorporatIOn m winch case the collateral must be equal to 105% of the amoUllt of cash transferred by the FIscal Agent to the dealer bank or secuntIes firm Ullder the repurchase agreement plus accrued mterest) If the value of secuntIes held as collateral falls below 104% of the value of the cash transferred by the FIscal Agent then addItional cash and/or acceptable secuntIes must be transferred and (111) a legal oplillon must be delIvered to the FIscal Agent to the effect that the repurchase agreement meets gmdelmes Ullder state law for legal mvestment of publIc funds and (1) the Local Agency Investment FUlld of the State of CalIforma, created pursuant to SectIOn 16429 1 of the CalIforma Government Code to the extent the FIscal Agent IS authonzed to regIster such mvestment m ItS name Person means an mdlvldual corporatIOn firm assoCIatIOn partJIershlp trust or other legal entity or group of entitIes mcludmg a governmental entity or any agency or polItICal subdIVISIon thereof PnncIPal ACCOUllt means the accoUllt by that name establIshed m the Bond Fund pursuant to SectIOn 4 2 hereof Record Date means the fifteenth day of the month next precedmg the month of the applIcable Interest Payment Date RedemptIOn FUlld means the fund by that name establIshed by SectIOn 3 11 hereof RedemptIOn Revenues means on a proportIOnate basIS to any ParIty Bonds (a) prepayments of the SpeCIal Taxes (b) any amoUllts transferred pursuant to the Authonty Indenture for the redemption of Bonds (c) amounts transferred from the ReSIdual FUlld for the Agenda Item No 2 Page 26 of 316 redemption of Bonds and (d) any amounts deposIted for the Mandatory Redemption and SpecIal Mandatory Redemption of Bonds pursuant to SectIOn 2 3 (a)(ll) and (IV) RegIstration Books means the records mamtamed by the FIscal Agent pursuant to Section 2 9 for the regIstration and transfer of ownershIp of the Bonds Reserve Account means the account by that name establIshed pursuant to the Authonty IndentJIre ResIdual Fund means the fund by that name establIshed by SectIOn 3 10(a) hereo f ResolutIOn means ResolutIOn No adopted by the LegIslative Body on October 23 2007 as now m effect or as It may hereafter be amended from tIme to time ResolutIOn of Formation means ResolutIOn No 2005 104 adopted by the LegIslatIve Body on AUgtlst 9 2005 as now m effect or as It may hereafter be amended from time to time RMA means the Rate and Method of ApportIOnment for CIty of Lake Elsmore Commumty FaCIlIties DIstrIct No 2005 5 (VIllages at Wasson Canyon) S&P means Standard & Poor s a dIvISIon of The McGraw RIl1 CompanIes Inc and ItS successors SpeCIal Tax Fund means the fund by that name establIshed by Section 34(a) hereof SpecIal Tax Revenues means on a proportIOnate baSIS to any Panty Bonds (a) the proceeds of the SpecIal Taxes receIved by the DIStrICt (b) mcome and gams WIth respect to the mvestment of amounts on depOSIt m the funds and accounts establIshed hereunder for the Bonds except to the extent transferred to or retaIned m the ReSIdual Fund hereunder and (c) proceeds of the redemption or sale of property sold as a result of foreclosure of the lIen of the SpeCIal Taxes NotwIthstandmg the foregomg SpecIal Tax Revenues does not mclude any penalties or mterest m excess of the mterest payable on the Bonds collected m connection WIth delmquent SpeCIal Taxes SpeCIal Taxes means the speCIal taxes leVIed WIthIn the DIStrICt pursuant to the Act the Ordmance and thIS Agreement State means the State of CalIfOrnIa SUllplemental Agreement means an agreement the execution of whIch IS authonzed by a resolutIOn whIch has been duly adopted by the LegIslative Body of the DIStrICt under the Act and WhICh agreement IS amendatory of or supplemental to thIS Agreement but only If and to the extent that such agreement IS specIfical1y authonzed hereunder Agenda Item No 2 Page 27 of 316 'Tax and Nonarbltrage Certificate means With respect to the Bonds the Tax and Nonarbltrage Certificate dated the date of Issuance ofthe Bonds as ongmally executed and as It may from tIme to tIme be amended or supplemented pursuant to Its terms Treasurer means the person who IS actmg m the capacity as treasurer or finance dIrector to the City ARTICLE II THE BONDS 2 1 Prmclpal Amounts, DeSIgnatIOns Bonds m the aggregate pnnclpal amount of Dollars and 00/100 Dollars ($ ) are hereby authonzed to be ISSUed under and subject to the terms of the ResolutIOn and thiS Agreement the Act and other applicable laws of the State ofCallfoffiIa The Bonds shall be deSignated City of Lake Elsmore Community FacilitIes Dlstnct No 2005 5 (VIllages at Wasson Canyon) SpeCial Tax Bonds 2007 Senes A This Agreement constItutes a contInumg agreement of the Dlstnct With the Owners from tIme to tIme of the Bonds to secure the full payment of the pnnClpal of premIUm If any and mterest on all such Bonds subject to the covenants provIsions and conditIons herem contamed 2 2 Terms of Bonds (a) Form. DenommatIons The Bonds shall be Issued as fully registered bonds WithOUt coupons m the denommatlOn of $5 000 or any mtegral multIple thereof The Bonds shall be lettered and numbered m a customary manner as determmed by the Fiscal Agent (b) Date of the Bonds The Bonds shall be dated the Closmg Date (c) MatuntIes. Interest Rates The Bonds shall mature on the dates and shall bear mterest at the rates as follows Matunty Date (September I) Pnnclpal Amount Coupon Agenda Item No 2 Page 28 of 316 (d) Interest The Bonds shall bear mterest at the rates set forth above payable on the Interest Payment Dates m each year Interest shall be calculated on the basis of a 360 day year composed of twelve 30 day months Each Bond shall bear mterest from the Interest Payment Date next precedmg the date of authentIcatIon thereofunIess (I) It IS authentIcated after a Record Date and on or before an Interest Payment Date and after the close of busmess on the precedmg Record Date m which event It shall bear mterest from such Interest Payment Date or (n) It IS authentIcated on or before February 15 2008 m winch event It shall bear mterest from the Closmg Date or (111) mterest with respect to any Outstandmg Bond IS m default m which event mterest with respect thereto will be payable from the date to winch mterest has previously been paid or made available for payment thereon (e) Method of Pavrnent Interest on the Bonds (mcludmg the final mterest payment upon matunty or earlier redemptIOn) IS payable by check of the Fiscal Agent mailed on the Interest Payment Dates by first class mall to the registered Owner thereof at such registered Owner s address as It appears on the registratIon books mamtamed by the Fiscal Agent at the close of busmess on the Record Date precedmg the Interest Payment Date or by wife transfer made on such Interest Payment Date upon mstructlOns of any Owner of $1 000000 or more m aggregate pnnclpal amount of Bonds The pnnClpal of the Bonds and any premIUm on the Bonds are payable m lawful money of the Umted States of Amenca upon surrender of the Bonds at the Corporate Trust Office ofthe Fiscal Agent All Bonds paid by the Fiscal Agent pursuant to thiS SectIOn shall be canceled by the Fiscal Agent The Fiscal Agent shall destroy the canceled Bonds 2 3 Redemption (a) RedemptIOn Dates (I) OptIOnal RedemptIOn The Bonds are subject to redemptIOn pnor to matunty at the optIOn of the District from any source of funds as a whole or m part on any date on or after September I 2008 on a pro rata baSIS and by lot wltIun a matunty at the redemptIon pnces and schedules applicable to the Authonty Bonds Notwlthstandmg anytIung m thiS Agreement to the contrary With respect to optIonal redemptIons related to the Authonty Bonds the District shall abide by the pnonty of redemptIOn relatmg to the Authonty Bonds permitted by the Authonty IndentJrre (n) SpeCial Mandatory RedemptIOn from Prepayment of SpeCial Taxes and from ReSidual Funds The Bonds shall also be subject to mandatory redemptIon on any date on or after March 1 2008 m whole or m part on a pro rata basiS and by lot wltIun a matunty from amounts constItutmg prepayments of SpeCial Taxes from amounts transferred from the ReSidual Fund hereunder and from amounts transferred by the Authonty to the District from the ReSidual Fund under the Authonty IndentJrre at the followmg redemptIOn pnces (expressed as a percentage of the pnnclpal amount of Bonds to be redeemed) together with accrued mterest thereon to the redemptIOn date Agenda Item No 2 Page 29 of 316 (111) RedemptIOn Date RedemptIOn Pnce March 1 2008 through August 31 2009 September 1 2009 through August 31 2010 September 1 2010 through August 31 2011 September 1 2011 through August 31 2012 September 1 2012 through August 31 2013 September 1 2013 through August 31 2014 September 1 2014 and thereafter 103 0% 102 5% 102 0% 101 5% 101 0% 100 5% 100 0% (IV) Mandatory Sznlang Payment RedemptIOn The Bonds are not subject to mandatory sinking payment redemption (V) SpeCial Mandatory RedemptIOn The Bonds are subject to special mandatory redemption on any date to which timely notice of redemption may be given In Integral multiples of $5 000 from unused proceeds of the Bonds after completion or abandonment of the Improvements to be financed With such proceeds from the depOSit of fees With the Dlstnct by a pubhc agency whIch has accepted faCIlities servmg an area of the Dlstnct and from Insurance or condenmatlOn proceeds Without prenuum plus accrued Interest to the redemption date on a pro rata baSIS (b) Notice to Fiscal Agent The Dlstnct shall give the Fiscal Agent wntten notice of Its intention to redeem Bonds pursuant to subsection (a)(I) not less than sixty (60) days pnor to the applicable redemption date Imless such notice shall be wazved by the Fiscal Agent Notwithstanding any proVISIOnS In thIs Agreement to the contrary upon any Optional RedemptIOn or SpeCial Mandatory Redemption from SpeCial Taxes In part the Dlstnct shall deliver an Officer s Certificate to the Fiscal Agent at least SIXty (60) days pnor to the proposed redemption date or such later date as shall be acceptable to the Fiscal Agent so stating that the remazmng payments of pnnclpal and Interest on the Bonds together With SpeCial Taxes to be avazlable Will be suffiCient on a timely basiS to pay debt service on the Bonds as demonstrated In a cash flow certificate delivered to the Fiscal Agent With such Officer s Certificate The Dlstnct shall In such Officer s Certificate certify to the Fiscal Agent that suffiCient moneys for purposes of such redemption are or WIll be on depOSit In the RedemptIOn Fund and IS reqUired to deliver such moneys to the Fiscal Agent together With other SpeCial Tax Revenues If any then to be delivered to the Fiscal Agent pursuant to thIs Agreement whIch moneys are reqUired to be Identified to the Fiscal Agent III the Officer s Certificate delivered With the SpeCial Tax Revenues (c) Redemption Procedure by Fiscal Agent The Fiscal Agent shall cause notice of any redemption to be mazled by first class mail postage prepazd at least thirty (30) days but not more than sixty (60) days pnor to the date fixed for redemption to the respective registered Owners of any Bonds deSignated for redemption at theIr addresses appeanng on the Bond registratIOn books In the Corporate Trust Office of the Fiscal Agent but such mazlIng shall not be a conditIOn precedent to such redemption and fazlure to mall or to receive any such notice Agenda Item No 2 Page 30 of 316 or any defect thereIn shall not affect the validity of the proceedIngs for the redemptIOn of such Bonds Such notice shall state the redemption date and the redemption pnce and If less than all of the then OutstandIng Bonds are to be called for redemptIOn shall deSignate the Bond numbers of the Bonds to be redeemed or shall state that all Bonds between two stated Bond numbers both InclUSive are to be redeemed or that all of the Bonds of one or more matIintIes have been called for redemptIOn shall state as to any Bond called In part the pnnclpal amount thereof to be redeemed and shall reqUIre that such Bonds be then surrendered at the Corporate Trust Office of the Fiscal Agent for redemption at the said redemptIOn pnce and shall state that further Interest on such Bonds will not accrue from and after the redemptIOn date The cost of mailing any such redemption notice and any expenses Incurred by the Fiscal Agent In connectIOn thereWith shall be paId by the Dlstnct Upon the payment of the redemptIOn pnce of Bonds beIng redeemed each check or other transfer of funds Issued for such purpose shall to the extent practicable bear the number Identifying by Issue and matunty the Bonds beIng redeemed With the proceeds of such check or other transfer Whenever prOVlSlon IS made In thiS Agreement for the redemptIOn of less than all of the Bonds or any given portion thereof the Fiscal Agent shall select the Bonds to be redeemed from all Bonds or such gIVen portIOn thereof not previously called for redemptIOn among matImtIes as speCified by the District In a wntten certificate delivered to the Fiscal Agent and by lot WithIn a matIinty In any manner whIch the District In ItS sole discretIOn shall deem appropnate and faIr In provJ(lIng such certificate the District shall prOVide for the redemption of Bonds such that the remaInIng Debt ServIce payable on the Bonds shall remaIn as level as pOSSible Upon surrender of Bonds redeemed In part only the District shall execute and the Fiscal Agent shall authenticate and deliver to the registered Owner at the expense of the District a new Bond or Bonds of the same senes and matIinty of authonzed denomInatIOns In aggregate pnnclpal amount equal to the unredeemed portIOn of the Bond or Bonds (d) Effect of RedemptIOn From and after the date fixed for redemption If funds available for the payment of the pnnclpal of and Interest and any premium on the Bonds so called for redemption shall have been depOSited In the Bond Fund such Bonds so called shall cease to be entitled to any benefit under tlus Agreement other than the nght to receive payment of the redemption pnce and no Interest shall accrue thereon on or after the redemption date speCified III such notice All Bonds redeemed and purchased by the Fiscal Agent pursuant to tlus Section 2 3 shall be canceled by the Fiscal Agent The Fiscal Agent shall destroy the canceled Bonds (e) Partial RedemptIOn If In the event only a portIOn of any Bond IS called for redemption then upon surrender of such Bond the City Will execute on behalf of the District and the Fiscal Agent Will authenticate and deliver to the Bond Owner thereof at the expense of the District a new Bonds or Bonds of the same Series and matIinty date of authonzed Agenda Item No 2 Page 31 of 316 denommatlons m an aggregate pnnclpal amount equal to the unredeemed portion of the Bond to be redeemed 2 4 Form of Bonds The Bonds the form of Fiscal Agent s certificate of authentication and the form of assignment to appear thereon shall be substantially m the forms respectively set forth m Exhibit A attached hereto and by thiS reference mcorporated herem With necessary or appropnate vanatlOns omissions and msertlOns as permitted or reqUIred by thIs Agreement the ResolutIOn and the Act 2 5 ExecutIOn of Bonds The Bonds shall be executed on behalf of the Dlstnct by the manual or facSImile signatures of the Mayor and City Clerk who are m office on the date of adoptIOn of thIs Agreement or at any time thereafter Unless otherwise provided m any Supplemental Agreement With respect to the Bonds the Bonds shall then be delIvered to the Fiscal Agent for authentication If any officer whose signature appears on any Bond ceases to be such officer before delIvery of the Bonds to the owner such signature shall nevertheless be as effective as If the officer had remamed m office until the delIvery of the Bonds to the owner Any Bond may be Signed and attested on behalf of the Dlstnct by such persons as at the acmal date of the execution of such Bond shall be the proper officers of the Dlstnct although at the nommal date of such Bond any such person shall not have been such officer of the Dlstnct Only such Bonds as shall bear thereon a certificate of authenticatIon m substantially the form set forth m ExhIbit A executed and dated by the Fiscal Agent shall be valId or oblIgatory for any purpose or entitled to the benefits of thiS Agreement and such certificate of authentication of the Fiscal Agent shall be conclUSive eVIdence that the Bonds registered hereunder have been duly authenticated registered and delIvered hereunder and are entitled to the benefits of tms Agreement 2 6 Transfer of Bonds Any Bond may m accordance With Its terms be transferred upon the books reqUIred to be kept pursuant to the proVISIOns of Section 2 8 by the person m whose name It IS registered m person or by hiS duly authonzed attorney upon surrender of such Bond for cancellatIOn accompanied by delIvery of a duly wntten mstrument of transfer m form approved by the Fiscal Agent The cost for any serVIces rendered or any expenses mcurred by the Fiscal Agent m connection WIth any such transfer shall be paId by the Dlstnct The Fiscal Agent shall collect from the Owner requestmg such transfer any tax or other governmental charge reqUIred to be paid WIth respect to such transfer No transfers of Bonds shall be requITed to be made (I) fifteen (IS) days pnor to the date establIshed by the Fiscal Agent for selectIOn of Bonds for redemptIOn (II) With respect to a Bond after such Bond has been selected for redemptIon or (111) between the 15th day of the month next precedmg any Interest Payment Date and such Interest Payment Date 2 7 Exchange of Bonds Bonds may be exchanged at the Corporate Trust Office of the Fiscal Agent for a lIke aggregate pnnclpal amount of Bonds of authonzed denommatlOns and of the same mamnty The cost for any serVIces rendered or any expenses mcurred by the Fiscal Agent m connectIon With any such exchange shall be paId by the Dlstnct The Fiscal Agent shall collect from the Owner requestmg such exchange any tax or other governmental charge reqUIred to be paId With respect to such exchange Agenda Item No 2 Page 32 of 316 No exchanges of Bonds shall be reqUIred to be made (I) fifteen (15) days pnor to the date established by the Fiscal Agent for selectIon of Bonds for redemptIOn (n) WIth respect to a Bond after such Bond has been selected for redemptIOn or (m) between the 15th day of the month next precedmg any Interest Payment Date and such Interest Payment Date 2 8 Bond Register The Fiscal Agent Will keep or cause to be kept at Its Corporate Trust Office suffiCient books for the registratIon and transfer of the Bonds which books shall show the senes number date amount rate of mterest and last known owner of each Bond and shall at all tImes be open to mspectlOn by the Dlstnct or the City dunng regular busmess hours upon reasonable notIce and upon presentatIOn for such purpose the Fiscal Agent shall under such reasonable regulatIOns as It may prescnbe register or transfer or cause to be registered or transferred on Said books the ownership of the Bonds as herembefore proVided The Dlstnct and the Fiscal Agent Will treat the Owner of any Bond whose name appears on the Bond register as the absolute Owner of such Bond for any and all purposes and the Dlstnct and the Fiscal Agent shall not be affected by any notIce to the contrary The Dlstnct and the Fiscal Agent may rely on the address of the Bond Owner as It appears m the Bond register for any and all purposes 2 9 Temporary Bonds The Bonds may be ImtIally Issued m temporary form exchangeable for defimtIve Bonds when ready for delivery The temporary Bonds may be pnnted lithographed or typewntten shall be of such authonzed denommatlOns as may be determmed by the District and may contain such reference to any of the provlSlons of this Agreement as may be appropnate Every temporary Bond shall be executed by the Dlstnct upon the same conditIOns and m substantIally the same manner as the defimtIve Bonds If the Dlstnct Issues temporary Bonds It will execute and furnish defimtIve Bonds Without delay and thereupon the temporary Bonds shall be surrendered for cancellatIon m exchange for the defimtIve Bonds at the Corporate Trust Office of the Fiscal Agent or at such other locatIOn as the Fiscal Agent shall deslguate and the Fiscal Agent shall authentIcate and deliver m exchange for such temporary Bonds an equal aggregate pnnClpal amount of defimtIve Bonds of authonzed denommatlOns UntIl so exchanged the temporary bonds shall be entItled to the same benefits under thiS Agreement as defimtIve Bonds authentIcated and delivered hereunder 210 Bonds Mutilated, Lost, Destroyed or Stolen If any Bond shall become mutIlated the DistrIct at the expense of the Owner of Said Bond shall execute and the Fiscal Agent shall authentIcate and deliver a new Bond of like tenor and pnnclpal amount m exchange and substItutIOn for the Bond so mutIlated but only upon surrender to the Fiscal Agent of the Bond so mutIlated Every mutIlated Bond so surrendered to the Fiscal Agent shall be canceled by It and destroyed by the Fiscal Agent who shall deliver a certificate of destructIon thereof to the Dlstnct If any Bond shall be lost destroyed or stolen eVidence of such loss destructIOn or theft may be submitted to the Fiscal Agent and If such eVidence be satIsfactory to It and mdenmlty for the Dlstnct and the Fiscal Agent satIsfactory to the Fiscal Agent shall be given the DistrIct at the expense of the Owner shalI execute and the Fiscal Agent shall authenticate and deliver a new Bond of like tenor and pnnclpal amount m lieu of and m substItutIon for the Bond so lost destroyed or stolen The Dlstnct may reqUIre payment of a SUIll not exceedmg the actual cost of preparmg each new Bond delivered under thiS SectIOn and of the expenses which may be mcurred by the Dlstnct and the Fiscal Agent for the preparatIOn executIOn authentIcatIon and Agenda Item No 2 Page 33 of 316 delIvery Any Bond delIvered under the provIsions of this SectIon m lIeu of any Bond alleged to be lost destroyed or stolen shall constitute an ongmal additional contractual oblIgation on the part of the District whether or not the Bond so alleged to be lost destroyed or stolen IS at any time enforceable by anyone and shall be equally and proportionately entitled to the benefits of thiS Agreement With all other Bonds ISSUed pursuant to this Agreement 2 11 LImIted OblIgatIon All oblIgatIOns of the District under thiS Agreement and the Bonds shall be speCial oblIgatIOns of the District payable solely from the SpecIal Tax Revenues and the funds pledged therefor hereunder Neither the faith and credit nor the taxmg power of the District (except to the lImited extent set forth herem) or the State of CalIfornia or any polItical subdlVlSlOn thereof IS pledged to the payment of the Bonds 212 No Acceleration The pnnclpal of the Bonds shall not be subject to acceleration hereunder Nothmg m tlus Section shall m any way prohIbit the prepayment or redemptIOn of Bonds under Section 2 3 hereof or the defeasance of the Bonds and discharge of thiS Agreement under Section 10 3 hereof 2 13 Panty Bonds The District covenants that any Panty Bonds whIch shall be ISSUed or mcurred whIch are payable out of the SpeCial Tax Revenues m whole or m part shall be Issued m accordance With the followmg (a) the amount of such Panty Bonds shall not together With the Bonds and all other Panty Bonds then Outstandmg exceed the total amount of bonds authonzed to be Issued by the DistrIct (b) The District shall be III complIance With all covenants set forth m the applIcable Fiscal Agent Agreement and a certificate of the District to that effect shall have been filed With the City Clerk on behalf of the Dlstnct prOVided however that Panty Bonds may be Issued notwlthstandmg that the District IS not III complIance With all such covenants so long as ImmedIately followmg the Issuance of such Panty Bonds the District Will be m complIance With all such covenants and (c) The District shall have received the followmg documents or money or secuntles all of such documents dated or certified as the case may be as of the date of delIvery of such Panty Bonds by the Fiscal Agent (unless the Fiscal Agent shall accept any of such documents beanng a pnor date) (I) An opmlOn of Bond Counsel and/or counsel to City to the effect that (a) the Dlstnct has the nght and power under the Act to execute and delIver the Supplemental Agreement relatmg to such Panty Bonds and the applIcable Agreement and all such Supplemental Fiscal Agent Agreements have been duly and lawfully adopted executed and delIvered by the District are m full force and effect and are valId and bmdmg upon the District and enforceable m accordance With their terms (except as enforcement may be lmuted by bankruptcy msolvency reorganizatIOn and other Similar laws relatmg to the enforcement of creditors nghts) (b) the applIcable Fiscal Agent Agreement creates the valId pledge whIch It purports to create of the SpeCIal Tax Revenues and RedemptIOn Revenues as proVIded III the applIcable Fiscal Agent Agreement subject to the applIcatIOn thereof to the purposes and on the Agenda Item No 2 Page 34 of 316 conditions permitted by the applicable Fiscal Agent Agreement and (c) such Panty Bonds are valid and bmdmg limited obligations of the District enforceable m accordance With their terms (except as enforcement may be hmited by bankruptcy msolvency reorganization and other similar laws relatmg to the enforcement or creditors nghts) and the terms of the Agreement and all Supplemental Agreements thereto and entitled to the benefits of the Agreement and all Supplemental Agreements and such Panty Bonds have been duly and validly authonzed and issued m accordance Wlth the Act (or other applicable laws) and the applicable Fiscal Agent Agreement and all such Supplemental Agreements and further opmiOn of Bond Counsel to the effect that assummg compliance by the District With certam tax covenants the issuance of the Panty Bonds Will not adversely affect the exclUSiOn from gross mcome for federalmcome tax purposes of mterest on any Outstandmg District Bonds and Panty Bonds theretofore issued or the exemptiOn from State of California personalmcome taxatiOn of mterest on any Outstandmg District Bonds and Pmty Bonds theretofore iSSUed and (11) A certificate of an Independent Fmancial Consultant certlfymg as of the closmg date that (a) the ratiO of the value of the property mc1uded Wlthm the District to the amount of lien which will be on the property after the issuance of the Panty Bonds mc1udmg the amount of any assessment bonds or bonds Issued under the Act is not less than 3 1 and (b) the total Net Taxes which could be generated by the District by the levy of the Special Tax at the maximum level allowed under the RMA (subject to the Act and the applicable resolutions of the District) on all then taxable property m any Fiscal Year IS at least 1 10 times Maximum Annual Debt Service on all Outstandmg Bonds (mc1udmg Panty Bonds previOusly issued and the Panty Bonds proposed to be Issued) ARTICLE III ISSUANCE OF BONDS 3 1 Issuance and DelIvery of the Bonds At any time after the executiOn of this Agreement the District may Issue the Bonds m the aggregate pnnclpal amount set forth m Section 2 2 and dehver the Bonds to the Ongmal Purchaser The Authonzed Officers of the District are hereby authonzed and directed to deliver any and all documents and mstTI1ments necessary to cause the Issuance of the Bonds m accordance With the prOVlSlons of the Act the ResolutiOn and tills Agreement and to do and cause to be done any and all acts and tillngs necessary or convement for dehvery of the Bonds to the Ongmal Purchaser upon payment of the purchase pnce for the Bonds 3 2 ApplIcanon of Proceeds of Sale of the Bonds On the Closmg Date the proceeds of the sale of the Bonds m the amount of $ (bemg the pnnclpal amount of the Bonds of $ less the Authonty Discount of $ ) shall be patd to the Fiscal Agent and deposited or trartSferred by the Fiscal Agent as follows (the Fiscal Agent may establish temporary funds or accounts to record or facilitate any such depOSit or transfer) (a) The Fiscal Agent shall depOSit the amount of $ Issuance Fund m the Costs of (b) The Fiscal Agent shall depOSit the amount of $ Improvement Fund m the Agenda Item No 2 Page 35 of 316 (c) The Fiscal Agent shall deposit the amount of $ AdnumstratIve Expense Fund In the (d) The Fiscal Agent shall depOSit the amount of $ Capitalized Interest Account of the Bond Fund In the 33 Validity of Bonds The validity of the authonzatIon and Issuance of the Bonds shall not be dependent upon the completIon of the acqulSltlOn of the FacilitIes or upon the performance by any person of his obligatIOn With respect to the FacilitIes 3 4 Special Taxes Receipt Fund and Special Tax Fund (a) Establishment of SpeCial Taxes ReceIPt Fund and Special Tax Fund The City shall establish and hold for the benefit of the Owners and owners of any Panty Bonds a fund known as the Special Taxes Receipt Fund The City shall depOSit Special Taxes when received In the account established for the DistrIct and munedIately thereafter transfer such amounts to the Fiscal Agent for depOSit In the Special Tax Fund There IS hereby established as a separate fund to be held by the Fiscal Agent the Special Tax Fund to the credit of which the DistrIct or the City on behalf of the DistrIct shall depOSit unmedlately upon receipt all Special Tax Revenues received by the DistrIct or the City on behalf of the DistrIct Moneys In the Special Tax Fund shall be held In trust by the Fiscal Agent for the benefit of the DistrIct and the Owners of the Bonds shall be disbursed as proVided below and pending any disbursement shall be subject to a lien In favor of the Owners ofthe Bonds (b) Disbursements After deposltmg an amount of SpeCial Tax Revenues budgeted for AdimmstratIve Expenses to the AdimmstratIve Expense Fund pursuant to a wntten directIon of the DistrIct no later than ten (10) Busmess Days pnor to each Interest Payment Date the Fiscal Agent shall withdraw from the SpeCial Tax Fund and transfer to the Bond Fund as follows (I) To the Interest Account of the Bond Fund an amount such that the balance In the Interest Account shall be equal to the mstalhnent of mterest due on the Bonds on said Interest Payment Date and any mstalhnent of mterest due on a preVIous Interest Payment Date whIch remams unpaid (u) To the Pnnclpal Account of the Bond Fund an amount such that the balance In the Pnnclpal Account shall at least equal the pnnclpal payment (mcludIng mandatory smkmg payments) due on the Bonds on said Interest Payment Date and any mstallment ofpnnclpal due on a prevIOus Interest Payment Date whIch remams unpaid Notwithstanding the foregomg amounts shall be transferred to the Pnnclpal Account or the Interest Account from the SpeCial Tax Fund and Immediately be paid to the Owners of the Bonds m respect of past due payments on the Bonds (c) Investment Moneys m the SpeCial Tax Fund shall be mvested and depOSited m accordance With SectIon 6 I Interest earmngs and profits resultmg from such mvestment and depOSit shall be retained m the SpeCial Tax Fund to be used for the purposes thereof Agenda Item No 2 Page 36 of 316 (d) DIsPosItion of Surolus On September 2 of each year comrnencmg September 2 2008 the FIscal Agent shall transfer any amounts remaImng m the SpecIal Tax Fund followmg payment of each dIsbursement reqwred pursuant to subsection (b) above to the ResIdual Fund 3 5 Reserved 3 6 AdmmlstratIve Expense Fund (a) EstablIshment of Admlmstratlve Expense Fund There IS hereby establIshed as a separate fund to be held by the FIscal Agent the Admmlstratlve Expense Fund to the credIt of wmch the amount budgeted and leVIed for Admlmstratlve Expenses shall be made Moneys m the Admmlstratlve Expense Fund shall be held m trust by the FIscal Agent for the benefit of the Dlstnct and shall be dIsbursed as proVIded below (b) DIsbursement Amounts m the Admlmstratlve Expense Fund shall be WIthdrawn by the FIscal Agent and paId to the DIstrIct or the CIty or ItS order upon receIpt by the FIscal Agent of an Officer s CertIficate statmg the amount to be wIthdrawn that such amount IS to be used to pay an Admlmstratlve Expense and the nature of such Admmlstratlve Expense Annually at least five (5) days pnor to the last day of each Bond Year the FIscal Agent shall wIthdraw any amounts then remalmng m the AdmlmstratIve Expense Fund that have not been allocated to pay Admmlstratlve Expenses mcurred but not yet paId and whICh are not otherwIse encumbered or expected to be needed for the purposes of such fund and transfer such amounts to the SpeCIal Tax Fund (c) Investlnent Moneys III the Adnumstratlve Expense Fund shall be Illvested and deposIted m accordance WIth SectIOn 6 1 Interest earnmgs and profits resultmg from SaId Illvestlnent shall be retaIned III the Admlmstratlve Expense Fund to be used for the purposes of such fund 3 7 Improvement Fund (a) EstablIshment of Improvement Fund There IS hereby establIshed as a separate fund to be held by the FIscal Agent the Improvement Fund, to the credIt of wmch a depOSIt shall be made as reqUIred by SectIon 3 2(b) hereof Moneys III the Improvement Fund shall be held III trust by the FIscal Agent for the benefit of the CIty and the DIstrIct and shall be dIsbursed except as otherwIse proVIded III subsection (b) of tms SectIon 3 7 for the payment or reImbursement of costs of FacIlIties (b) DIsbursement DIsbursements from the Improvement Fund shall be made by the FIscal Agent upon receIpt of an Officer s CertIficate statlllg that (1) the condItIons to the release of such funds have been satIsfied, (2) the name of the person to whom payment IS due (3) the amount to be paId (4) the purpose for wmch the oblIgatIon to be paId was Illcurred and (5) there has not been filed WIth or served upon the DIstrIct notice of any lIen, nght to lIen or attachment stop notice or claIm affectlllg the nght to receIve payment of any of the moneys payable to any of the persons named III such certIficate or wntten requlSltlOn whICh has not been Agenda Item No 2 Page 37of316 released or will not be released sImultaneously WIth the payment of such oblIgatIon other than matenalmen s or mechanIc s lIens accrumg by mere operatIOn of law The FIscal Agent may conclusIvely rely on such Officer s CertIficate receIved as complete authonzatIon to dIsburse funds m accordance WIth thIS SectIOn 3 7(b) and shall not be responsIble for the contents of such Officer s CertIficate (c) InvestJnent Moneys m the hnprovement Fund shall be mvested and deposIted by the FIscal Agent m accordance WIth SectIon 6 1 hereof Interest earnmgs and profits from such mvestJnent and deposIt shall be retamed m the hnprovement Fund untIl all FacilItIes have been fully funded Upon closmg the hnprovement Fund all amounts remammg m the hnprovement Fund shall be transferred for depOSIt m the RedemptIon Fund to be used for the purposes of such fund (d) Closmg of Fund Upon the filmg of an Officer s CertIficate executed by the Treasurer statmg that all costs of the FacIlItIes have been paId or are not requIred to be paId from the hnprovement Fund the FIscal Agent shall transfer the amount If any remauung In the hnprovement Fund to the RedemptIOn Fund for applIcatIon to the payment of Bonds and the hnprovement Fund shall be closed 3 8 Costs of Issuance Fund The FIscal Agent shall establIsh and maIntam a separate fund to be held by the FIscal Agent known as the Costs of Issuance Fund mto whIch shall be deposIted the amounts set forth m SectIon 32(a) above The moneys In the Costs of Issuance Fund shall be used to pay Costs of Issuance from tIme to tIme upon receIpt of a RequlSltIon of the DIstrIct On the date whIch IS one hundred eIghty (180) days followmg the Closmg Date or upon the earlIer receIpt by the FIscal Agent of a wntten request of the DIstrIct statmg that all Costs of Issuance have been paId the FIscal Agent shall transfer all remaInIng amounts m the Costs of Issuance Fund to be deposIted m the one or more accounts of the hnprovement Fund 3 9 DelInquency Management Fund (a) EstablIshment of Delmquencv Management Fund There IS hereby establIshed as a separate fund to be held by the FIscal Agent the DelInquency Management Fund to the credIt of whIch a depOSIt shall be made as reqUIred by SectIOn 3 I O(b) hereof Moneys m the DelInquency Management Fund shall be held m trust by the FIscal Agent for the benefit of the Owners of the Bonds and shall be dIsbursed as provIded below (b) DIsbursement Moneys m the Delmquency Management Fund shall be used solely for the purpose ofpaymg the pnnclpal of mcludmg mandatory smkmg payments If any and mterest on the Bonds when due m the event that the moneys m the Bond Fund are msufficlent therefor If the amounts m the Bond Fund are msufficlent to pay the pnnclpal of mcludmg mandatory smkmg payments If any or mterest on the Bonds when due the FIscal Agent shall wIthdraw from the Delmquency Management Fund for depOSIt m the Bond Fund moneys necessary for such purposes In connectIOn WIth any redemptIon of the Bonds or a partIal defeasance of the Bonds m accordance WIth SectIon 10 3 hereof aJllounts m the Delmquency Management Fund Agenda Item No 2 Page 38 of 316 may be applIed to such redemptIOn or partial defeasance so long as the amount on deposit In the DelInquency Management Fund follOWIng such redemptIOn or partial defeasance equals the DelInquency Management Fund ReqUIrement To the extent that the DelInquency Management Fund IS at the DelInquency Management Fund ReqUIrement as of the first day of the final Bond Year for the Bonds amounts In the DelInquency Management Fund may be applIed to pay the pnnclpal of and Interest due on the Bonds In the final Bond Year for such Issue Moneys In the DelInquency Management Fund In excess of the DelInquency Management Fund ReqUIrement not transferred In accordance With the precedIng provIsIons of thiS paragraph shall be withdrawn from the DelInquency Management Fund on September 2 of each year and transferred to the Residual Fund (c) Investment Moneys In the DelInquency Management Fund shall be Invested and deposited In accordance WIth SectIOn 6 I Interest earnmgs and profits resultmg from said mvestment shall be retaIned In the DelInquency Management Fund to be used for the purposes of such fund 310 Residual Fund (a) EstablIshment of Residual Fund There IS hereby establIshed as a separate fund to be held by the Fiscal Agent the Residual Fund to the credit of whIch a depOSit shall be made as reqUIred by Sections 34(d) and 3 9(b) hereof Moneys In the Residual Fund shall be held m trust by the Fiscal Agent for the benefit of the DistrIct and shall be disbursed as provided below The amounts m the Residual Fund are not pledged to the repayment of the Bonds (b) Disbursement On September 2 of each year commencIng September 2 2008 the Fiscal Agent shall transfer any amounts In the ReSidual Fund for the follOWIng purposes In the follOWIng order of pnonty (I) to the DelInquency Management Fund an amount If any reqUIred to restore the amount on depOSit In the DelInquency Management Fund to the DelInquency Management Fund ReqUIrement (2) to the AdmInistratIve Expense Fund an amount detenmned by the Dlstnct to pay AdmllllstratIve Expenses to the extent that the amounts on depOSit In the Admlmstratlve Expense Fund are InsuffiCient to pay AdmInistratIve Expenses or (3) to the SpeCial Mandatory RedemptIOn Account of the RedemptIOn Fund for redemptIOn of the Bonds unless the Fiscal Agent has received wntten dIrectIon from the DistrIct to expend such remalmng funds held In the ReSidual Fund for any lawful purposes of the DistrIct IncludIng but not lImited to paYIng costs of publIc capital Improvements or reducIng the SpeCial Taxes whIch are to be leVied In the current or the succeedmg Fiscal Year upon the properties whIch are sub] ect to the SpeCial Tax (c) Investment Moneys In the ReSidual Fund shall be Invested and depOSited In accordance With SectIon 6 I Interest earnIngs and profits resultIng from Said Investment shall be retaIned In the ReSidual Fund to be used for the purposes of such fund Agenda Item No 2 Page 39 of 316 3 11 RedemptIOn Fund (a) Estabhshment of the RedemptIOn Fund There IS hereby estabhshed as a separate fund to be held by the Fiscal Agent the Redemption Fund (m which there shall be estabhshed and created a Mandatory RedemptIOn Account an OptIOnal Redemption Account and a Special Mandatory RedemptIOn Account) to the credit ofwluch the District or the City on behalf of the District shall depOSit Immediately upon receipt all RedemptIOn Revenues received by the District or the City on behalf of the District Moneys m the Redemption Fund shall be held m trust by the Fiscal Agent for the benefit of the District and the Owners of the Bonds shall be disbursed as provided below and pendmg any disbursement shall be subject to a hen m favor of the Owners of the Bonds (b) Disbursement (I) All prepayments of Special Taxes and amounts transferred from the Residual Fund for the redemptIOn of Bonds or transferred from the Authonty under the Authonty Indenture for the redemptIOn of Bonds shall be deposited m the Special Mandatory Redemption Account to be used to redeem Bonds on the next date for which notJce of redemptJon can tJmely be gIVen (2) Any amounts transferred for the optJonal redemptJon of Bonds shall be deposited mto the OptJonal RedemptJon Account to be used to redeem Bonds on the next date for wluch notJce of redemptIOn can tJmely be given (3) All proceeds of the Bonds after completJon or abandonment of the lnIprovements to be financed from the proceeds of the Bonds and proceeds from msurance or condemnatIOn proceeds shall be deposited mto the Mandatory RedemptIOn Account to be used to redeem Bonds on the next date for which notice of redemptJon can tJmely be gIVen (c) Investment Moneys m the RedemptIOn Fund shall be mvested and deposited m accordance with SectJon 6 I Interest eammgs and profits resultmg from Said mvestrnent shall be retamed m the RedemptIOn Fund to be used for the purposes of such fund ARTICLE IV SPECIAL TAX REVENUES, BOND FUND 4 1 Pledge of SpeCIal Tax Revenues The Bonds shall be secured by a first pledge (wluch pledge shall be effected m the manner and to the extent herem proVided) of all of the SpeCial Tax Revenues and RedemptIOn Revenues and all moneys depOSited m the Bond Fund and untJI disbursed as proVided herem m the SpeCial Tax Fund the RedemptJon Fund and the Delmquency Management Fund The SpeCial Tax Revenues and all moneys depOSited mto said funds (except as otherwise prOVIded herem) are hereby dedicated to the payment of the pnnclpal of and mterest and any premIUm on the Bonds as prOVIded herem and m the Act until all of the Bonds have been paid and retIred or untJI moneys or Federal SecuntJes have been set aside Irrevocably for that purpose m accordance With SectIOn 103 Amounts m the AdmmlstratJve Expense Fund the lnIprovement Fund and the ReSidual Fund are not pledged to the repayment of the Bonds The Faclhtles acqUired With the Agenda Item No 2 Page 40 of 316 proceeds of the Bonds are not m any way pledged to pay the Debt Service on the Bonds Any proceeds of condenmatlOn or destruction of any FacIlIties fmanced WIth the proceeds of the Bonds are not pledged to pay the Debt ServIce on the Bonds and are free and clear of any lIen or oblIgatIon Imposed hereunder 4 2 Bood Fond (a) EstablIshment of Bond Fund There IS hereby establIshed as a separate fund to be held by the Fiscal Agent known as the Bond Fund (m which there shall be establIshed and created an Interest Account and a Prmclpal Account) to the credit of which depOSits shall be made as reqUIred by Section 3 4(b) 3 7 and Section 3 9 and any other amounts reqUIred to be depOSited therem by tlus Agreement or the Act Moneys m the Bond Fund shall be held m trust by the Fiscal Agent for the benefit of the Owners of the Bonds shall be disbursed for the payment of the pnnclpal of (mcludmg mandatory sll1kIng payments If any) and mterest on the Bonds as prOVided below and pendIng such disbursement shall be subject to a lIen m favor of the Owners of the Bonds (b) Disbursements On each Interest Payment Date the Fiscal Agent shall withdraw from the Pnnclpal Account and the Interest Account and pay to the Owners of the Bonds the pnnclpal of (mcludmg mandatory smkmg payments) and Interest the Bonds respectively prOVided that avaIlable amounts m the Prmclpal Account and the Interest Account shall first be used to pay any past due ll1stallments of pnnclpal of (mcludmg mandatory smkIng payments If any) and mterest on the Bonds respectively NotWIthstandmg the foregomg amounts transferred to the Pnnclpal Account or the Interest Account from the Special Tax Fund constItutmg delmquent payments of SpeCial Taxes pursuant to Section 3 4(b) shall Immediately be paId to the Owners of the Bonds m respect of past due payments on the Bonds Any mstallment of pnnclpal (IncludIng mandatory smkmg payments If any) or mterest on the Bonds which IS not paId when due shall accrue Interest at the rate of mterest on the Bonds until paid and shall be paid whenever funds m the Bond Fund are suffiCient therefor If at any time the Fiscal Agent faIls to pay prmclpal and mterest due on any scheduled payment date for the Bonds the Fiscal Agent shall notify the Dlstnct and the Treasurer m wntmg of such faIlure and the Treasurer shall notify the CDIAC of such failure wlthm 10 days of the faIlure to make such payment as reqUIred by Section 53359(c)(I) of the Act (c) CamtalIzed Interest Account There IS hereby establIshed a separate account wlthm the Bond Fund deSignated as the Capitalized Interest Account to the credit of wluch a depOSit shall be made as reqUIred by Section 3 2(d) hereof Moneys In the CapitalIzed Interest Account shall be held by the Fiscal Agent and used and withdrawn solely for the purpose ofpaymg the mterest on the Bonds as It shall become due and payable (d) Investment Moneys m the Bond Fund shall be mvested and depOSited In accordance With SectIOn 6 I Interest earnIngs and profits resultll1g from the mvestment and depOSit of amounts m the Bond Fund shall be retaIned m the Bond Fund Agenda Item No 2 Page 41 of 316 ARTICLE V OTHER COVENANTS OF THE DISTRICT 5 1 Punctual Payment The District shall punctually payor cause to be paid the pnnclpal of and mterest and any premIUm on the Bonds when and as due m strict conformity with the terms ofthls Agreement and any Supplemental Agreement and It Will faithfully observe and perform all of the conditIons covenants and reqUirements of this Agreement and all Supplemental Agreements and of the Bonds 5 2 Limited ObligatIOn The Bonds are hmlted obhgatlOns of the District and are payable solely from and secured solely by the Special Tax Revenues and the amounts m the Bond Fund and the Special Tax Fund created hereunder 5 3 ExtenSIOn of Time for Payment In order to prevent any accumulatIon of claims for mterest after matunty the District shall not directly or mdlrectly extend or consent to the extensIOn of the tIme for the payment of any claIm for mterest on any of the Bonds and shall not directly or mdlrectly be a party to the approval of any such arrangement by purchasmg or fundmg SaId claIms for mterest or m any other maImer In case any such claim for mterest shall be extended or funded whether or not With the consent of the District such claim for mterest so extended or funded shall not be entItled m case of default hereunder to the benefits of thIs Agreement except subject to the pnor payment m full of the pnnClpal of all of the Bonds then Outstandmg aIld of all claims for mterest whIch shall not have so extended or funded Nothmg m thiS sectIon shall be deemed to limit the nght of the District to Issue bonds for the purpose of refundmg any outstandmg Bonds and such Issuance shall not be deemed to constitute an extensIOn of matunty of the Bonds 5 4 Agamst Encumbrances The District Will not encumber pledge or place any charge or hen upon any of the Special Tax Revenues or other amounts pledged to the Bonds supenor to or on a parity With the pledge and hen herem created for the benefit of the Bonds except as permitted by this Agreement 5 5 Books and Records The District Will keep or cause to be kept proper books of record and accounts separate from all other records and accounts of the District m whIch complete and correct entries shall be made of all transactions relatmg to the expenditure of amounts disbursed from the Admlllistratlve Expense Fund and the SpeCial Tax Fund aIld relatmg to the SpeCial Tax Revenues Such books of record and accounts shall at all tImes dunng busmess hours and upon reasonable pnor notIce be subject to the mspectlOn of the Fiscal Agent and the Owners of not less than ten percent (10%) of the pnnclpal amount of the Bonds then Outstandmg or their representatIves duly authonzed m wntmg The Fiscal Agent will keep or cause to be kept proper books of record and accounts separate from all other records and accounts of the Fiscal Agent m whIch complete and correct entries shall be made of all transactIons relatmg to the expenditure of amounts disbursed from the Bond Fund and the Costs of Issuance Fund Such books of record and accounts shall at all tImes dunng busmess hours and upon reasonable pnor notICe be subject to the mspectlOn of the City the Dlstnct aIld the Owners of not less than ten percent (10%) of the Agenda Item No 2 Page 42 of 316 pnnclpal amount of the Bonds then Outstandmg or their representatIves duly authonzed m wntmg 5 6 ProtectIOn of Security and Rights of Owners The Dlstnct will preserve and protect the secunty of the Bonds and the nghts of the Owners and will warrant and defend their nghts agamst all claims and demands of all persons From and after the delivery of any of the Bonds by the Dlstnct the Bonds shall be mcontestable by the Dlstnct 5 7 Compliance With Law, CompletIon of FacIlitIes The Dlstnct and the City will comply With all applicable proVIsIOns of the Act and law m completmg the acqUisItIon and constructIon of the FacilitIes 5 8 CollectIon of Special Tax Revenues The Dlstnct shall comply With all reqUirements of the Act so as to assure the tImely collectIon of Special Tax Revenues mcludmg Without limitatIon the enforcement of delmquent Special Taxes The Treasurer shall effect the levy of the Special Taxes each Fiscal Year on the parcels wlthm the Dlstnct m accordance With the OrdInance such that the computatIOn of the levy IS complete before the final date on whICh the Auditor Will accept the transmiSSIOn of the Special Tax amounts for the parcels wlthm the Dlstnct for InclusIOn on the next secured tax roll Upon the completIon of the computatIon of the amounts of the levy the Treasurer shall prepare or cause to be prepared and shall transmit to the Auditor such data as the Auditor reqUires to mclude the levy of the Special Taxes on the next secured tax roll The Special Taxes so levied shall be payable and be collected m the same maJIDer and at the same tIme and In the same mstallments as the general taxes on real property are payable and have the same pnonty become delinquent at the same tIme and m the same proportIOnate amounts and bear the same proportIOnate penaltIes and mterest after delmquency as do the general taxes on real property unless othelWlse provided by the Dlstnct In the event that the Treasurer determmes to levy all or a portion of the Special Taxes by means of direct billing of the property owners of the parcels wlthm the Dlstnct the Treasurer shall not less than forty five (45) days pnor to each Interest Payment Date send bills to the owners of such real property located wltlnn the Dlstnct subject to the levy of the Special Taxes for Special Taxes m an aggregate amount necessary to meet the financial obligatIons of the Dlstnct due on the next Interest Payment Date said bills to specify that the amounts so levied shall be due and payable not less than tlnrty (30) days pnor to such Interest Payment Date and shall be delinquent Ifnot paid when due In any event the Treasurer shall fix and levy the amount of Special Taxes wlthm the Dlstnct reqUired (I) for the payment ofpnnclpal of and Interest on any outstandmg Bonds of the Dlstnct becommg due and payable dunng the ensumg year (taking mto consideratIon antIcipated delmquencJes) and (n) to pay the AdmlIDstratIve Expenses dunng such year all m accordance WIth the RMA and the OrdInance The Special Taxes so levied shall not exceed the authonzed amounts as provided m the proceedmgs pursuant to the ResolutIon of FormatIon The Treasurer IS hereby authonzed to employ consultants to asSiSt m computmg the levy of the Special Taxes hereunder and any reconCiliatIOn of amounts levied to amounts Agenda Item No 2 Paqe 43 of 316 received The fees and expenses of such consultants and the costs and expenses of the Treasurer (mcludmg a charge for City or Dlstnct staff time) m conductmg Its duties hereunder shall be an Admmlstrative Expense hereunder 5 9 Further Assurances The Dlstnct shall adopt make execute and dehver any and all such further resolutiOns Instnlments and assurances as may be reasonably necessary or proper to carry out the mtention or to faclhtate the performance of thIs Agreement and for the better assunng and confirmmg unto the Owners of the nghts and benefits proVided m thiS Agreement 510 Tax Covenants (a) Special DefimtiOns When used m thiS SectiOn the followmg terms have the followmg meamngs Code means the Internal Revenue Code of 1986 as amended ComputatIOn Date has the meamng set forth m sectiOn 1 148 I (b) of the Tax RegulatiOns Gross Proceeds means any proceeds as defined m sectiOn I 148 l(b) of the Tax Regulatwns (refemng to sales mvestrnent and transferred proceeds) and any replacement proceeds as defined m sectiOn 1 148 I(c) of the Tax Regulations of the Bonds Investment has the meamng set forth m sectiOn I 148 I (b) of the Tax RegulatiOns Nonpurpose Investment means any mvestrnent property as defined m section 148(b) of the Code m wluch Gross Proceeds of the Bonds are mvested and that IS not acqmred to carry out the governmental purposes ofthat senes of Bonds Rebate Amount has the meanmg set forth m section I 148 l(b) of the Tax Regulations Tax RegulatIOns means the Umted States Treasury Regulations promulgated pursuant to sectiOns 103 and 141 through 150 of the Code or section 103 of the 1954 Code as apphcable YIeld' of any Investment has the rneamng set forth m section 1 148 5 of the Tax RegulatiOns and of any Issue of governmental obhgatiOns has the meanmg set forth m section 1 148-4 of the Tax RegulatIons (b) Not to Cause Interest to Become Taxable The Dlstnct covenants that It shall not use and shall not permit the use of and shall not Olll1t to use Gross Proceeds or any other amounts (or any property the acqulSltion construction or Improvement of wluch IS to be financed directly or mdlrectly With Gross Proceeds) m a manner that If made or omitted respectIvely could cause the mterest on any Bond to fall to be excluded pursuant to section 103(a) of the Code from the gross mcome of the owner thereof for federal mcome tax purposes WithOut hmltmg the generahty of the foregomg unless and until the Fiscal Agent receIVes a Agenda Item No 2 Page 44 of 316 wntten oplmon of Bond Counsel to the effect that failure to comply WIth such covenant will not adversely affect such exclusIOn of the mterest on any Bond from the gross mcome of the owner thereof for federal mcome tax purposes the City shall comply With each of the speCific covenants m thiS Section (c) Pnvate Use and Pnvate Pavrnents Except as would not cause any Bond to become a pnvate activity bond wlthm the meamng of section 141 of the Code and the Tax RegulatIOns the Dlstnct shall take all actIOns necessary to assure that the Dlstnct at all times pnor to the final cancellation of the last of the Bonds to be retired (I) exclUSively owns operates and possesses all property the acquISItIOn constructIOn or Improvement of which IS to be financed or refinanced directly or mdIrectly With Gross Proceeds of the Bonds and not use or permit the use of such Gross Proceeds (mcludmg through any contractual arrmgement With terms different than those applicable to the general public) or any property acqUired constructed or Improved With such Gross Proceeds m any actiVIty carned on by my person or entity (mcludmg the Umted States or any agency department and mstnunentality thereof) other than a state or local govenunent unless such use IS solely as a member of the general public md (II) does not dIrectly or mdlrectly unpose or accept any charge or other payment by any person or entity (other than a state or local govenunent) who IS treated as usmg any Gross Proceeds of the Bonds or any property the acqUisItion construction or Improvement of which IS to be financed or refinanced directly or mdJrectly WIth such Gross Proceeds (d) No Pnvate Loan Except as would not cause any Bond to become a pnvate actIVIty bond wlthm the meamng of sectIOn 141 of the Code and the Tax RegulatIOns and rulmgs thereunder the Dlstnct shall not use or permit the use of Gross Proceeds of the Bonds to make or finance loans to any person or entity other than a state or local govenunent For purposes ofthe foregomg covenant such Gross Proceeds are conSidered to be loaned to a person or entity If (I) property acqUired constructed or Improved With such Gross Proceeds IS sold or leased to such person or entity m a transactIOn that creates a debt for federal mcome tax purposes (II) capacity m or service from such property IS comrmtted to such person or entity under a take or pay output or smlllar contract or arrangement or (Ill) mdlrect benefits of such Gross Proceeds or burdens and benefits of ownership of any property acqUired constructed or Improved With such Gross Proceeds are otherwise transferred m a transactIOn that IS the economic eqUivalent of a loan (e) Not to Invest at Huffier Yield Except as would not cause the Bonds to become arbItrage bonds WIt\un the meamng of section 148 of the Code md the Tax RegulatIOns and rulings thereunder the Dlstnct shall not (and shall not permIt any person to) at my time pnor to the final cancellation of the last Bond to be retired dIrectly or mdlrectly mvest Gross Proceeds m any Investment If as a result of such mvestment the YIeld of any Investment acqUired With Gross Proceeds whether then held or preVIously disposed of would matenally exceed the YIeld of the Bonds wlthm the meanmg of said sectIOn 148 (f) Not Federallv Guaranteed Except to the extent permItted by sectIOn 149(b) of the Code and the Tax Regulations and rulmgs thereunder the Dlstnct shall not take or Agenda Item No 2 Page 45 of 316 omit to take (and shall not permit any person to take or omit to take) any action that would cause any Bond to be federally guaranteed wlthm the meanmg of section l49(b) of the Code and the Tax RegulatIOns and rulmgs thereunder (g) InformatIOn Reoort The DistrIct shall tImely file any mformatlOn reqUired by sectIOn 149( e) of the Code With respect to Bonds with the Secretary of the Treasury on Form 8038 G or such other form and m such place as the Secretary may prescnbe (h) Rebate of Arbitrage Profits Except to the extent otherwise provided m sectIOn 148(f) of the Code and the Tax RegulatIons (I) The DistrIct shall account for all Gross Proceeds (mcludmg all receipts expenditures and mvestrnents thereof) on Its books of account separately and apart from all other funds (and receipts expendltIires and mvestrnents thereof) and shall retam all records of accountmg for at least SIX years after the day on which the last Bond IS discharged However to the extent permitted by law the DistrIct may commmgle (and may allow the City to commmgle) Gross Proceeds of Bonds With ItS other momes proVided that It separately accounts for each receipt and expendltIire of Gross Proceeds and the obligatIons acquired therewith (n) Not less frequently than each ComputatIon Date the DistrIct shall calculate the Rebate Amount m accordance With rules set forth m sectIon 148(f) of the Code and the Tax RegulatIOns and rulmgs thereunder The DistrIct shall mamtam a copy of the calculatIOn With ItS offiCial transcnpt of proceedmgs relatmg to the Issuance of the Bonds untIl SIX years after the final ComputatIon Date (m) In order to assure the excludability pursuant to sectIOn 103(a) of the Code of the mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes the DistrIct shall pay to the Umted States the amount that when added to the futIire value of preVIous rebate payments made for the Bonds equals (I) m the case of the Fmal ComputatIon Date as defined m sectIon 1 148 3(e)(2) of the Tax RegulatIons one hundred percent (100%) of the Rebate Amount on such date and (n) m the case of any other ComputatIOn Date mnety percent (90%) of the Rebate Amount on such date In all cases such rebate payments shall be made by the Dlstnct at the tImes and m the amounts as are or may be requued by sectIon 148(f) of the Code and the Tax RegulatIons and rulings thereunder and shall be accompanied by Form 8038 T or such other forms and mformatIon as IS or may be reqUired by sectIOn 148(f) of the Code and the Tax RegulatIons and rulmgs thereunder for executIon and filmg by the DistrIct Notwlthstandmg the foregomg and prOVided that the DistrIct takes all steps aVaIlable to It to cause the proViSion of such amounts the monetary obligatIon of the DistrIct under thiS paragraph (3) shall be lumted to amounts prOVided to It for such purpose by the DistrIct (I) Not to Divert Arbitrage Profits Except to the extent permitted by sectIon 148 of the Code and the Tax RegulatIOns and rulmgs thereunder the DistrIct shall not and shall not permit any person to at any tIme pnor to the final cancellatIOn of the last of the Bonds to be retIred enter mto any transactIon that reduces the amount reqUired to be paId to the Umted States pursuant to paragraph (h) of this SectIon because such transactIOn results m a smaller profit or a Agenda Item No 2 Page 46 of 316 larger loss than would have resulted If the transactIOn had been at arm s length and had the Yields on the Bonds not been relevant to either party (J) Bonds Not Hedge Bonds (I) The Dlstnct represents that none of the Bonds IS or will become a hedge bond wlthm the meamng of sectIon 149(g) of the Code (11) Without lImitatIOn of paragraph (I) above the Dlstnct belIeves (upon appropnate mvestIgatlOn) (A) that on the date of Issuance of the Bonds the Dlstnct reasonably expected that at least 85% of the spendable proceeds of the Bonds Will be expended wltlun the three year penod commencmg on such date of Issuance and (B) no more than 50% of the proceeds of the Bonds Will be mvested m Nonpurpose Investments haVIng a substantIally guaranteed YIeld for a penod of four years or more (k) ElectIOns The Dlstnct hereby directs and authonzes any Authonzed Officer to make electIons permitted or reqUIred pursuant to the proVISIOns of the Code or the Tax RegulatIons as such RepresentatIve (after consultatIOn With Bond Counsel) deems necessary or appropnate m connectIOn With the Bonds m the Certificate as to Tax ExemptIOn or smular or other appropnate certIficate form or document (I) Closmg Certificate The Dlstnct agrees to execute and delIver m connectIon With the Issuance of the Bonds a Tax and Nonarbltrage Certificate or slffillar document contammg additIonal representatIOns and covenants pertauung to the exclUSIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes which representatIOns and covenants are mcorporated as though expressly set forth herem 511 Covenant to Foreclose The Dlstnct Will review the publIc records of the County of RIverside CalIforma m connectIOn With the collectIon of the Special Tax not later than July 1 of each year to determme the amount of SpeCial Tax collected m the pnor Fiscal Year and With respect to mdlvldual delInquenCies If the Dlstnct deterrnmes that any smgle property owner subject to the SpeCial Tax IS delInquent m the payment of SpeCIal Taxes m the aggregate of $5 000 or more or that the delInquent SpeCIal Taxes represent more than 5% of the aggregate Special Taxes wlthm the Dlstnct then the Dlstnct Will send or cause to be sent a notIce of delmquency (and a demand for Immediate payment thereof) to the property owner Wltlun 45 days of such determmatIon and (If the delInquency remams uncured) the Dlstnct Will cause JudiCial foreclosure proceedmgs to be filed m the Supenor Court wlthm nmety (90) days of such determmatlOn agaInst aU properties for wluch the Special Taxes remaIn delmquent The City Attorney IS hereby authonzed to employ counsel to conduct any such foreclosure proceedmgs The fees and expenses of any such counsel and costs and expenses of the City Attorney (mcludmg a charge for City or Dlstnct staff tIme) m conductmg foreclosure proceedmgs shall be an AdrnmlstratIve Expense hereunder Notwlthstandmg any provlSlon of the Act or other law of the State to the contrary III connectIon With any foreclosure related to delmquent Special Taxes Agenda Item No 2 Page 47 of 316 (a) The City or the Fiscal Agent IS hereby expressly authonzed to credIt bid at any foreclosure sale wIthout any reqUirement that funds be placed m the Bond Fund or otherwise be set asIde m the amount so credIt bId m the amount specIfied m Section 53356 5 of the Act or such less amount as determmed under clause (b) below or otherwise under SectIOn 533566 of the Act (b) The Dlstnct may permit m ItS sole and absolute dIscretion property With delInquent SpecIal Tax payments to be sold for less than the amount specified m SectIOn 53356 5 of the Act If It determmes that such sale IS m the mterest of the Bond Owners The Bond Owners by their acceptance of the Bonds hereby consent to such sale for such lesser amounts (as such consent IS descnbed m Section 53356 6 of the Act) and hereby release the Dlstnct and the CIty and theIr respective officers and agents from any lIabIlIty m connection thereWIth (c) The Dlstnct IS hereby expressly authonzed to use amounts m the SpeCIal Tax Fund to pay costs of foreclosure of delmquent SpeCIal Taxes (d) The Dlstnct may forgive all or any portIOn of the SpeCIal Taxes leVied or to be leVIed on any parcel m the Dlstnct so long as the Dlstnct determmes that such forgIveness IS not expected to adversely affect ItS oblIgatIOn to pay pnnClpal of and mterest on the Bonds under Section 3 4(b) hereof 5 12 Annual Reports to CDIAC Not later than October 30 of each year commencmg October 30 2008 and until the October 30 followmg the final maturIty of the Bonds the Treasurer shall supply the mformatIOn requIred by SectIOn 53359 5(b) or (c) of the Act to CDIAC (on such forms as CDIAC may specIfy) and the Dlstnct 5 13 Contmumg Disclosure to Owners In addition to ItS oblIgatIOns under SectIOn 5 12 the Dlstnct hereby covenants and agrees that It wIll carry out all of ItS oblIgatIOns under the Contmumg DIsclosure Agreement relatmg to the Authonty Bonds NotwIthstandIng any other proVISIOn of thIS Agreement failure of the Dlstnct to comply WIth the Contmumg Disclosure Agreement shall not be conSIdered a default hereunder however any Partlclpatmg Underwnter or any holder or benefiCIal owner of the Authonty Bonds may take such actIOns as may be necessary and appropnate to compel performance by the Dlstnct of ItS oblIgations under thiS SectIOn 5 13 mc1udmg seekmg mandate or speCific performance by court order 5 14 Reserve Account Replemshment The Dlstnct hereby covenants that to the extent there IS a draw upon the Reserve Account pursuant to the Authonty Indentlrre as a result of a delmquency m the collectIOn of SpeCial Taxes the Dlstnct shall cause the Treasurer to effect the next annual levy of Special Taxes m an amount suffiCient to replemsh such delmquency m addition to those reqUired by SectIOn 5 8 and m addition to amounts that would be leVied Ifthere were no such delmquency prOVided however the amount of Special Taxes leVied shall not exceed the maximum permitted by the Ordmance and RMA Agenda Item No 2 Page 48 of 316 ARTICLE VI INVESTMENTS, DISPOSITION OF INVESTMENT PROCEEDS, LIABILITY OF THE DISTRICT 6 1 DepOSit and Investment of Moneys In Funds Moneys In any fund or account created or estabhshed by tlus Agreement and held by the Fiscal Agent shall be Invested by the Fiscal Agent In Permitted Investments as directed pursuant to an Officer s Certificate filed With the Fiscal Agent at least two (2) BUSIness Days In advance of the makIng of such Investments In the absence of any such Officer s Certificate the Fiscal Agent shall Invest any such moneys In Permitted Investments descnbed In clause (d) of the defimtlOn thereof to the extent practicable which by their terms mature pnor to the date on which such moneys are reqUIred to be paid out hereunder or are held umnvested The Treasurer shall make note of any Investment of funds hereunder In excess of the )'leld on the Bonds so that appropnate actions can be taken to assure comphance With SectIOn 6 2 Moneys In any fund or account created or estabhshed by thiS Agreement and held by the Treasurer shall be Invested by the Treasurer In Permitted Investments wluch In any event by their terms matllre pnor to the date on which such moneys are reqUIred to be paid out hereunder ObhgatlOns purchased as an Investment of moneys In any fund shall be deemed to be part of such fund or account subject however to the requuements ofthls Agreement for transfer of Interest earmngs and profits resultIng from Investment of amounts In funds and accounts Whenever m thiS Agreement any moneys are reqUIred to be transferred by the Dlstnct to the Fiscal Agent such transfer may be accomphshed by transfemng a hke amount of Permitted Investments The Fiscal Agent or an affihate or the Treasurer may act as pnnclpal or agent In the acqUISitIOn or dispOSItion of any Investment and shall be entitled to ItS customary fee therefor Neither the Fiscal Agent nor the Treasurer shall Incur any hablhty for losses anSIng from any Investments made pursuant to thiS SectIOn For purposes of determInIng the amount on depOSit In any fund or account held hereunder all Permitted Investments or Investments credited to such fund or account shall be valued at the cost thereof (excludmg accrued Interest and brokerage commiSSIOns If any) Except as otherwise proVided In the next sentence all Investments of amounts deposited m any fund or account created by or pursuant to tlus Agreement or otherwise contalmng gross proceeds of the Bonds (WithIn the meamng of section 148 of the Code) shall be acqUIred disposed of and valued (as of the date that valuation IS reqUIred by tlus Agreement or the Code) at Fair Market Value NotwithstandIng the prevIous sentence Investments In funds or accounts (or portions thereof) that are subject to a )'leld restnctlOn under the apphcable proVISIOns of the Code shall be valued at thelr present value (WithIn the meamng of section 148 of the Code) The Fiscal Agent shall not be hable for venficatlon of the apphcatlOn of such sections of the Code Investments In any and all funds and accounts may be commmgled In a separate fund or funds for purposes of makIng holdmg and WSpOSIng of Investments notwithstandIng proVISIOns hereIn for transfer to or holdIng In or to the credit of particular funds or accounts of amounts received or held by the Fiscal Agent or the Treasurer hereunder prOVIded that the Fiscal Agenda Item No 2 Page 49 of 316 Agent or the Treasurer as applicable shall at all tImes account for such mvestInents strIctly m accordance With the funds and accounts to which they are credited and otherwise as provided m thiS Agreement The Fiscal Agent or the Treasurer as applicable shall sell at the highest pnce reasonably obtamable or present for redemptIon any mvestInent secunty whenever It shall be necessary to provide moneys to meet any reqmred payment transfer Withdrawal or disbursement from the fund or account to which such mvestInent secunty IS credited and neither the Fiscal Agent nor the Treasurer shall be liable or responsible for any loss resultmg from the acqulSltIon or dispOSItIon of such mvestment secunty m accordance hereWIth 6 2 Limited OblIgation The DistrIct s oblIgatIons hereunder are limited oblIgatIons of the DistrIct and are payable solely from and secured solely by the Special Tax Revenues and the amounts m the SpeCial Tax Fund and the Bond Fund 6 3 LiabilIty of District The DistrIct shall not mcur any responsibilIty m respect of the Bonds or thiS Agreement other than m connectIon With the dutIes or obligatIOns explIcitly herem or m the Bonds asSigned to or Imposed upon It The DistrIct shall not be lIable m connectIon WIth the performance of ItS dutIes hereunder except for ItS own negligence or WIllful default The DistrIct shall not be bound to ascertam or mqmre as to the performance or observance of any of the terms condItIons covenants or agreements of the Fiscal Agent herem or of any of the docmnents executed by the Fiscal Agent m connectIOn With the Bonds or as to the eXistence of a default or event of default thereunder In the absence of bad faith the Dlstnct mcludmg the Treasurer may conclUSively rely as to the truth of the statements and the correctIiess of the opmlOns expressed therem upon certificates or opmlOns furnished to the DistrIct and conformmg to the reqmrements of thiS Agreement The DistrIct mcludmg the Treasurer shall not be liable for any error of Judgment made m good faith unless It shall be proved that It was negligent m ascertalmng the pertment facts No provIsion of thiS Agreement shall reqmre the Dlstnct to expend or nsk ItS own general funds or otherwise mcur any finanCIal lIabilIty (other than With respect to the SpeCial Tax Revenues) m the performance of any of ItS obligatIons hereunder or m the exercise of any of ItS nghts or powers If It shall have reasonable grounds for believmg that repayment of such funds or adequate mdenmlty agamst such nsk or liabilIty IS not reasonably assured to It The DistrIct may rely and shall be protected m actIng or refraImng from actmg upon any notIce resolutIOn request consent order certificate report warrant bond or other paper or document believed by It to be genmne and to have been signed or presented by the proper party or proper parties The DistrIct may consult WIth counsel who may be the City Attorney With regard to legal questIons and the oplmon of such counsel shall be full and complete authonzatlOn and protectIOn m respect of any actIon taken or suffered by It hereunder m good faith and m accordance therewith Agenda Item No 2 Page 50 of 316 The DIstrIct shall not be bound to recogrnze any person as the Owner of a Bond unless and untIl such Bond IS submItted for mspectIon If reqUIred and hIs tItle thereto satIsfactonly establIshed If dIsputed Whenever m the admmlstratlOn of ItS dutIes under thIS Agreement the DIstrIct shall deem It necessary or deSIrable that a matter be proved or establIshed pnor to takmg or suffenng any actIon hereunder such matter (unless other eVIdence m respect thereof be herem specIfically prescnbed) may m the absence of wIllful mIsconduct on the part of the Dlstnct be deemed to be conclusIvely proved and establIshed by a certIficate of the FIscal Agent and such certIficate shall be full warranty to the Dlstnct for any actIOn taken or suffered under the provlSlons of tlus Agreement or any Supplemental Agreement upon the faIth thereof but m ItS dIscretIOn the DIstrIct may m lIeu thereof accept other eVIdence of such matter or may reqUIre such addItIonal eVIdence as to It may seem reasonable 6 4 Employment of Agents by DistrIct or the City In order to perform theIr respectIve dutIes and oblIgatIons hereunder the CIty the DIstrIct and/or the Treasurer may employ such persons or entItIes as they deem necessary or adVIsable The City the DIstrIct and/or the Treasurer shall not be lIable for any of the acts or omIsSIons of such persons or entItIes employed by them m good faIth hereunder and shall be entItled to rely and shall be fully protected m domg so upon the opmlOns calculatIOns determmatlOns and dIrectIons of such persons or entItIes ARTICLE VII EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS 7 1 Events of Default. The followmg events shall be Events of Default (a) FaIlure to pay any mstallment of pnnclpal of any Bonds when and as the SaIne shall become due and payable whether at matImty as therem expressed by proceedmgs for redemptIon or otherwIse (b) FaIlure to pay any mstalhnent of mterest on any Bonds when and as the SaIne shall become due and payable (c) FaIlure by the DIstrIct to observe and perform any of the other covenants agreements or condItIons on ItS part m thIS Agreement or m the Bonds contaIned If such faIlure shall have contmued for a penod of 60 days after wntten notIce thereof speclfymg such faIlure aJId requmng the SaIne to be remedIed shall have been gIven to the DIstrIct by the Fiscal Agent or the Owners of not less than 25% m aggregate pnnClpal aInount of the Bonds at the tIme Outstandmg prOVided however If m the reasonable oplmon of the DIstrIct the faIlure stated m the notIce can be corrected but not wlthm such 60 day perIod such faIlure shall not constIillte an Event of Default If correctIve actIon IS mstIillted by the DIstrIct wltlun such 60 day penod aJId the DIstrIct shall thereafter dlhgently and m good faIth cure such faIlure m a reasonable penod of tIme (d) Commencement by the DIstrIct of a voluntary case under TItle II of the Umted States Code or any substItute or successor staillte Agenda Item No 2 Page 51 of 316 (e) Default under a Supplemental Agreement secunng the Issuance of Panty Bonds 72 RemedIes of Bond Owners Subject to the prOVISIons of SectIOn 7 8 any Bond Owner shall have the nght for the equal benefit and protectIOn of all Bond Owners sImIlarly sItuated (a) by mandamus SUIt action or proceedmg to compel the DIStnCt and ItS officers agents or employees to perform each and every term proVIsIon and covenant contamed m thIS Agreement and In the Bonds and to reqUIre the carryIng out of any or all such covenants and agreements of the DIstnct and the fulfillment of all duties Imposed upon It by the Act (b) by SUIt actIOn or proceedmg m eqUIty to enJom any acts or thmgs whIch are unlawful or the VIOlatIOn of any of the Bond Owners nghts or (c) upon the happemng of any Event of Default by SUIt actIOn or proceedmg m any court of competent JunsdIctIon to reqUIre the DIStnCt and ItS officers and employees to account as If It and they were the trustees of an express trust 7 3 ApplIcatIOn of Special Taxes and Other Funds After Default. If an Event of Default shall occur and be contmUlng all SpecIal Taxes mcludmg any penalties costs fees and other charges accrumg under the Act and any other funds then held or thereafter receIved by the FIscal Agent under any of the prOVlSlons oftms Agreement shall be applIed by the FIscal Agent as follows and m the followmg order (a) To the payment of any expenses necessary In the opImon of the FIscal Agent to protect the mterest of the Owners of the Bonds and payment of reasonable fees charges and expenses of the FIscal Agent (mcludmg reasonable fees and dIsbursements of ItS counsel) mcurred m and about the performance of Its powers and duties under thIS Agreement (b) To the payment of the pnncIpal of and mterest then due WIth respect to the Bonds (upon presentation of the Bonds to be paId and stampmg thereon of the payment If only partIally paId or surrender thereof If fully paId) subject to the proVIsIons of thIs Agreement as follows Fust To the payment to the Persons entitled thereto of all mstallments of mterest then due m the order of the matunty of such mstallments and If the amount aVaIlable shall not be sufficIent to pay In full any mstallment or Installments matunng on the same date then to the payment thereof ratably accordmg to the amounts due thereon to the Persons entItled thereto WIthout any dIscnmmatIon or preference and Second To the payment to the Persons entitled thereto of the unpaId pnncIpal of any Bonds whIch shall have become due whether at matunty or by call for redemptIOn WIth mterest on the overdue pnnClpal at the rate borne by the respective Bonds on the date of matunty or redemption and If the amount avaIlable shall not be suffiCIent to pay m full all the Bonds together WIth such mterest then to the payment thereof ratably accordmg to the amounts of pnncIpal due on such date to the Persons entitled thereto WIthout any dIscnmmatIOn or preference Agenda Item No 2 Page 52 of 316 Fund (c) Any remammg funds shall be transferred by the Fiscal Agent to the Bond 7 4 Absolute OblIgatiOn of the DistrIct Nothmg m SectIOn 7 7 or m any other provlSlon of this Agreement or m the Bonds contamed shall affect or Implllr the obligatIOn of the District which IS absolute and unconditional to pay the pnncipal of and mterest on the Bonds to the respective Owners of the Bonds at their respective dates of matunty or upon call for redemptIOn as herem provided but only out of the Special Taxes and other moneys herem pledged therefor and received by the District or the Fiscal Agent or affect or Implllr the nght of such Owners which IS also absolute and unconditional to enforce such payment by virtue ofthe contract embodied m the Bonds 75 TermmatIon of Proceedmgs In case any proceedmgs taken by anyone or more Bond Owners on account of any Event of Default shall have been dlscontmued or abandoned for any reason or shall have been deternuned adversely to the Bond Owners then m every such case the District and the Bond Owners subject to any determmatlOn m such proceedmgs shall be restored to their former posItions and nghts hereunder severally and respectively and all nghts remedies powers and duties of the City and the Bond Owners shall contmue as though no such proceedmgs had been taken 76 Remedies Not ExclusIVe No remedy herem conferred upon or reserved to the Fiscal Agent or to the Owners of the Bonds IS mtended to be exclusive of any other remedy or remedies and each and every such remedy to the extent permitted by law shall be cumulative and m addition to any other remedy given hereunder or now or hereafter eXistmg at law or m eqUity or otherwise 7 7 No WaIVer of Default No delay or Olll1SSlOn of any Owner of the Bonds to exercise any nght or power ansmg upon the occurrence of any default shalllmplllr any such nght or power or shall be construed to be a Wlllver of any such default or acqUiescence therem and every power and remedy given by thiS Agreement to the Owners of the Bonds may be exercised from time to time and as often as may be deemed expedient 7 8 ActIons by Fiscal Agent as Attorney m Fact. Any SUit actIOn or proceedmg wmch any Owner shall have the nght to bnng to enforce any nght or remedy hereunder may be brought by the Fiscal Agent for the equal benefit and protectIOn of all Owners and the Fiscal Agent is hereby appomted (and the succeSSiVe respective Owners of the Bonds by takmg and holdmg the same shall be conclUSively deemed so to have appomted it) the true and lawful attorney m fact of the Owners for the purpose of bnngmg any such SUit action or proceedmg and to do and perform any and all acts and tmngs for and on behalf of the Owners as a class or classes as may be necessary or adVisable m the opimon of the Fiscal Agent as such attorney m fact ARTICLE VIII THE FISCAL AGENT 8 1 Appomtment of Fiscal Agent. Umon Bank of California, N A is hereby appomted Fiscal Agent and paying agent for the Bonds The Fiscal Agent undertakes to perform Agenda Item No 2 Page 53 of 316 such duties and only such duties as are specifically set forth m this Agreement and no ImplIed covenants or oblIgatIOns shall be read mto thiS Agreement agamst the Fiscal Agent Any company mto whIch the Fiscal Agent may be merged or converted or With which It may be consolIdated or any company resultmg from any merger conversIOn or consolIdatIOn to which It shall be a party or any company to which the Fiscal Agent may sell or transfer all or substantially all of ItS corporate trust busmess prOVided such company shall be elIgible under the followmg paragraph of thiS Section shall be the successor to such Fiscal Agent Without the execution or filIng of any paper or any further act anythIng herem to the contrary notwlthstandmg So long as there IS no Event of Default hereunder the District may remove the Fiscal Agent mltIally appomted and any successor thereto and may appomt a successor or successors thereto but any such successor shall be a bank or trust company haVIng a combmed capital (exclusive of borrowed capital) and surplus of at least Fifty MillIon Dollars ($50 000 000) and subject to supervision or exammatlOn by federal or state authonty If such bank or trust company publIshes a report of condition at least annually pursuant to law or to the reqUirements of any superVIsmg or examlmng authonty above referred to then for the purposes of thiS Section 8 I combmed capital and surplus of such bank or trust company shall be deemed to be ItS combmed capital and surplus as set forth m ItS most recent report of condition so publIshed The Fiscal Agent may at any time resign by glvmg wntten notice to the Dlstnct and by gIVmg to the Owners notice by mall of such resignatIOn Upon receiVIng notice of such resignation the Dlstnct shall promptly appomt a successor Fiscal Agent by an mstnmIent m wntmg Any resignatIOn or removal of the Fiscal Agent shall become effective upon acceptance of appomtment by the successor Fiscal Agent If no appomtment of a successor Fiscal Agent shall be made pursuant to the foregomg prOVlSlons of thIs Section 8 1 wlthm forty five (45) days after the Fiscal Agent shall have given to the District wntten notice or after a vacancy m the office of the Fiscal Agent shall have occurred by reason of ItS mabllIty to act the Fiscal Agent or any Bond Owner may apply to any court of competent Junsdlctlon to appomt a successor Fiscal Agent Said court may thereupon after such notice If any as such court may deem proper appomt a successor Fiscal Agent If by reason of the JudgInent of any court the Fiscal Agent IS rendered unable to perform ItS duties hereunder all such duties and all of the nghts and powers of the Fiscal Agent hereunder shall be assumed by and vest m the Treasurer of the City m trust for the benefit of the Owners The District covenants for the direct benefit of the Owners that the Treasurer m such case shall be vested With all of the nghts and powers of the Fiscal Agent hereunder and shall assume all of the responsibilIties and perform all of the duties of the Fiscal Agent hereunder m trust for the benefit of the Owners of the Bonds 8 2 LIabilIty of FIscal Agent. The recitals of facts covenants and agreements herem and m the Bonds contamed shall be taken as statements covenants and agreements of the District and the Fiscal Agent assumes no responslblhty for the correcmess of the same nor Agenda Item No 2 Page 54 of 316 makes any representatIOns as to the validity or sufficiency of tIns Agreement or of the Bonds nor shall mcur any responsibility m respect thereof other than m connectIOn With the duties or obligations herem or m the Bonds assigned to or Imposed upon It The Fiscal Agent shall not be liable m connection With the performance of ItS duties hereunder except for Its own negligence or wIllful default The Fiscal Agent assumes no responsibility or liability for any mformatIon statement or reCital m any offenng memorandum or other disclosure matenal prepared or dlstnbuted With respect to the Issuance of the Bonds In the absence of bad faith the Fiscal Agent may conclUSively rely as to the truth of the statements and the correctness of the oplmons expressed therem upon certificates or oplmons furnished to the Fiscal Agent and conformmg to the procedural reqUirements of tIns Agreement but m the case of any such certificates or oplmons by which any prOVISIOn hereof are speCifically reqUired to be furnished to the Fiscal Agent the Fiscal Agent shall be under a duty to examme the same to determme whether or not they conform to the procedural requirements of thiS Agreement Except as prOVided above m thiS paragraph Fiscal Agent shall be protected and shall mcur no liability m actmg or proceedmg or m not actmg or not proceedmg m good faith reasonably and m accordance With the terms of thiS Agreement upon any resolutIOn order notice request consent or waiver certificate statement affidaVIt or other paper or document wluch It shall m good faith reasonably believe to be genume and to have been adopted or Signed by the proper person or to have been prepared and furnIshed pursuant to any proVISIOn of tIns Agreement and the Fiscal Agent shall not be under any duty to make any mvestIgatIon or mqUlry as to any statements contamed or matters referred to m any such mstrument The Fiscal Agent shall not be bound to ascertam or mqUlre as to the performance or observance of any of the terms conditions covenants or agreements of the City or the Dlstnct herem or of any of the documents executed by the City or the Dlstnct m connectIOn With the Bonds or as to the eXistence of a default or event of default thereunder The Fiscal Agent shall not be liable for any error of Judgment made m good faith by a responSible officer unless It shall be proved that the Fiscal Agent was negligent m ascertammg the pertment facts No provIsion of tIns Agreement shall requITe the Fiscal Agent to expend or nsk Its own funds or otherwise mcur any finanCial liability m the performance of any of ItS duties hereunder or m the exercise of any of ItS nghts or powers If It shall have reasonable grounds for belieVIng that repayment of such funds or adequate mdemmty agamst such nsk or liability IS not reasonably assured to It The Fiscal Agent shall be under no obligation to exercise any of the nghts or powers vested m It by tlus Agreement at the request or direction of any of the Owners pursuant to tIns Agreement unless such Owners shall have offered to the Fiscal Agent reasonable secunty or mdemmty agamst the costs expenses and liabilities whICh might be mcurred by It m compliance With such request or directIOn The Fiscal Agent may become the owner of the Bonds With the same nghts It would have If It were not the Fiscal Agent Agenda Item No 2 Page 55 of 316 All mdemmficatlOns and releases from liabIlity granted to the FISCal Agent hereunder shall extend to the dIrectors officers and employees of the FIscal Agent 8 3 InformatIon The FIscal Agent shall proVIde to the DIStrIct such mformatIon relatmg to the Bonds and the funds and accounts mamtamed by the FIscal Agent hereunder as the DIStrICt shall reasonably request mcludmg but not lmuted to quarterly statements reportmg funds held and transactions by the FIscal Agent 84 NotIce to FIscal Agent The FIscal Agent may rely and shall be protected m actmg or reframmg from actmg upon any notice resolutIOn request consent order certIficate report warrant Bond or other paper or document believed by It to be genwne and to have been sIgned or presented by the proper party or proper partIes The FIscal Agent may consult With counsel who may be counsel to the DIStrICt wIth regard to legal questIOns and the opmlOn of such counsel shall be full and complete authonzatlOn and protectIOn m respect of any actIOn taken or suffered by It hereunder m good faIth and m accordance thereWIth The FIscal Agent shall not be bound to recognIze any person as the Owner of a Bond unless and untIl such Bond IS submItted for mspectIon If reqwred and hIS tItle thereto satIsfactonly established If dIsputed Whenever m the admmlstratlOn of ItS duties under thIS Agreement the FIscal Agent shall deem It necessary or deSIrable that a matter be proved or established pnor to taking or suffenng any actIOn hereunder such matter (unless other eVIdence m respect thereof be herem specIfically prescnbed) may m the absence of Willful mIsconduct on the part of the FIscal Agent be deemed to be conclusIvely proved and established by a certIficate of the Dlstnct and such certIficate shall be full warrant to the FIscal Agent for any action taken or suffered under the provIsIons of thIS Agreement or any Supplemental Agreement upon the faIth thereof but m ItS dIscretIOn the FIscal Agent may m lieu thereof accept other eVIdence of such matter or may reqwre such addItional eVIdence as to It may seem reasonable 8 5 CompensatIon, IndemDlficatIon The DIStrICt shall pay to the FIscal Agent from tIme to time reasonable compensation for all servIces rendered as FIscal Agent under thIS Agreement and also all reasonable expenses charges counsel fees and other dIsbursements mcIudmg those of theIr attorneys agents and employees mcurred m and about the performance of therr powers and dutIes under thIS Agreement but the FIscal Agent shall not have a lien therefor on any funds at any time held by It under trus Agreement The DIStrICt further agrees to the extent permItted by applicable law to mdemmfy and save the FIscal Agent ItS officers employees dIrectors and agents harmless agamst any liabIlities wruch It may mcur m the exerCIse and performance of ItS powers and dutIes hereunder wluch are not due to ItS neglIgence or WIllful mIsconduct The oblIgatIOn of the DIstrIct under thIS SectIon shall survIve reSIgnatIon or removal of the FIscal Agent under tlus Agreement and payment of the Bonds and dIscharge of thiS Agreement but any monetary obligation of the DistrIct arJsmg under tlu.s Section shall be limIted solely to amounts on depOSIt m the AdmlmstratIve Expense Fund Agenda Item No 2 Page 56 of316 ARTICLE IX MODIFICATION OR AMENDMENT OF THIS AGREEMENT 9 1 Amendments PermItted Tlns Agreement and the nghts and obligations of the Dlstnct and of the Owners of the Bonds may be modified or amended at any time by a Supplemental Agreement pursuant to the affirmative vote at a meetmg of Owners or With the wntten consent Without a meetmg of the Owners of at least SIXty percent (60%) m aggregate pnnclpal amount of the Bonds then Outstandmg exclUSive of Bonds disqualified as provided m Section 94 No such modificatIOn or amendment shall (I) extend the matImty of any Bond or reduce the mterest rate thereon or otherwise alter or Impair the obligatIOn of the Dlstnct to pay the pnnClpal of and the mterest and any premIUm on any Bond WithOUt the express consent of the Owner of such Bond or (n) permit the creatIOn by the Dlstnct of any pledge or lien upon the Special Taxes supenor to or on a panty With the pledge and lien created for the benefit of the Bonds (except as otherwise penmtted by the Act the laws of the State of CalIfonna or thiS Agreement) or (m) reduce the percentage of Bonds reqUired for the amendment hereof Any such amendment may not modify any of the nghts or obligations of the Fiscal Agent WithOUt ItS wntten consent ThiS Agreement and the nghts and obligations of the Dlstnct and of the Owners may also be modified or amended at any time by a Supplemental Agreement WithOUt the consent of any Owners only to the extent permitted by law and only for anyone or more of the followmg purposes (a) to add to the covenants and agreements of the Dlstnct m tlns Agreement contamed other covenants and agreements thereafter to be observed or to limit or surrender any nght or power herem reserved to or conferred upon the Dlstnct (b) to make modifications not adversely affectmg any Outstandmg Bonds of the Dlstnct m any matenal respect (c) to make such proVISIOns for the purpose of cunng any ambigUIty mconslstency or omiSSIOn of cunng correcting or supplementing any defective prOVISIOn contamed m thiS Agreement or m regard to questIOns ansmg under tlns Agreement as the Dlstnct and the Fiscal Agent may deem necessary or deSirable and not mconslstent With this Agreement and wlnch shall not adversely affect the nghts of the Owners of the Bonds (d) to make such additions deletions or modifications as may be necessary or deSirable to assure the exclUSIOn from gross mcome for federal mcome tax purposes of mterest on the Bonds (e) To provide for the Issuance of Panty Bonds m accordance With the prOVISions of tlns Agreement 9 2 Owners' Meetmgs The Dlstnct may at any time call a meetmg of the Owners In such event the Dlstnct IS authonzed to fix the time and place of Said meetmg and to proVIde for the glvmg of notice thereof and to fix and adopt rules and regulations for the conduct of Said meetmg Agenda Item No 2 Page 57 of 316 9 3 Procedure for Amendment with Wntten Consent of Owners The DIStnCt and the FIscal Agent may at any time adopt a Supplemental Agreement amendmg the provIsIons of the Bonds or of thIS Agreement or any Supplemental Agreement to the extent that such amendment IS permItted by SectIOn 9 I to take effect when and as provIded m tills Section A copy of such Supplemental Agreement together WIth a request to Owners for theIr consent thereto shall be malled by first class maIl by the FIscal Agent to each Owner of Bonds Outstandmg but faIlure to mall copIes of such Supplemental Agreement and request shall not I affect the valIdIty of the Supplemental Agreement when assented to as m thIS Section proVIded Such Supplemental Agreement shall not become effective unless there shall be filed WIth the FIscal Agent the wntten consents of the Owners of at least SIxty percent (60%) m aggregate pnncIpal amount of the Bonds then Outstandmg (exclusIve of Bonds dIsqualIfied as prOVIded m SectIOn 94) and a notice shall have been maIled as heremafter m thIS SectIOn proVIded Each such consent shall be effective only If accompanIed by proof of ownershIp of the Bonds for whIch such consent IS gIven whIch proof shall be such as IS permItted by SectIOn 10 4 Any such consent shall be bmdmg upon the Owner of the Bonds gIvmg such consent and on any subsequent Owner (whether or not such subsequent Owner has notice thereof) unless such consent IS revoked m wntmg by the Owner gIvmg such consent or a subsequent Owner by filing such revocation WIth the FIscal Agent pnor to the date when the notice heremafter m thIS Section prOVIded for has been maIled After the Owners of the reqUIred percentage of Bonds shall have filed theIr consents to the Supplemental Agreement the DIStnCt shall mall a notIce to the Owners m the mallller herembefore proVIded m tills SectIOn for the maIlmg of the Supplemental Agreement statmg m substance that the Supplemental Agreement has been consented to by the Owners of the requIred percentage of Bonds and WIll be effective as proVIded m tills SectIon (but faIlure to mall copIes of sald notice shall not affect the valIdIty of the Supplemental Agreement or consents thereto) Proof of the maIlmg of such notice shall be filed WIth the FIscal Agent A record consIstmg of the papers reqUIred by thIS SectIOn 9 3 to be filed WIth the FIscal Agent shall be proof of the matters therem stated until the contrary IS proved The Supplemental Agreement shall become effective upon the filmg Wlth the FISCal Agent of the proof of mallmg of such notice and the Supplemental Agreement shall be deemed conclUSIvely bmdmg (except as otherwIse heremabove speCIfically proVIded m tills Article) upon the DIstnct and the Owners of all Bonds at the expIratIOn of sIXty (60) days after such filIng except m the event of a final decree of a court of competent JunsmctIOn settmg asIde such consent m a legal actIon or eqUItable proceedmg for such purpose commenced Wltilln such SIxty day penod 94 DisqualIfied Bonds Bonds owned or held for the account of the CIty or the DIStnCt exceptmg any penSIOn or retirement fund shall not be deemed Outstandmg for the purpose of allY vote consent or other action or allY calculatIOn of Outstalldmg Bonds proVIded for m tills ArtIcle IX and shall not be entitled to vote upon consent to or take any other action proVIded for m thIS ArtIcle IX 9 5 Effect of Supplemental Agreement From and after the tIme allY Supplemental Agreement becomes effective pursuant to thIS ArtIcle IX tills Agreement shall be deemed to be modIfied alld amended m accordallce thereWlth the respective nghts duties and oblIgatIOns under tills Agreement of the DIStnCt and all Owners of Bonds Outstandmg shall thereafter be Agenda Item No 2 Page 58 of 316 deterrmned exercised and enforced hereunder subject m all respects to such modificatIOns and amendments and all the terms and conditions of any such Supplemental Agreement shall be deemed to be part of the terms and conditIOns ofthls Agreement for any and all purposes 9 6 Endorsement or Replacement of Bonds Issned After Amendments The DistrIct may determme that Bonds Issued and delivered after the effective date of any actIOn taken as provided m thIs Article IX shall bear a notatIOn by endorsement or otherwise m form approved by the DistrIct as to such action In that case upon demand of the Owner of any Bond Outstandmg at such effective date and presentation of hIs Bond for that purpose at the Corporate Trust Office of the Fiscal Agent or at such other office as the DistrIct may select and designate for that purpose a sUitable notation shall be made on such Bond The DistrIct may determme that new Bonds so modified as m the oplmon of the DistrIct IS necessary to conform to such Owners action shall be prepared executed and delivered In that case upon demand of the Owner of any Bonds then Outstandmg such new Bonds shall be exchanged at the Corporate Trust Office of the Fiscal Agent Without cost to any Owner for Bonds then Outstandmg upon surrender of such Bonds 97 Amendatory Endorsement of Bonds The prOVISIOns of thiS Article IX shall not prevent any Owner from acceptmg any amendment as to the particular Bonds held by hIm provided that due notation thereof IS made on such Bonds 9 8 OpIDlon of Bond Counsel In connectIOn With any Supplemental Agreement the Fiscal Agent shall be entitled to receive an oplmon of Bond Counsel that any such Supplemental Agreement IS authonzed or permitted by thIs Agreement and the Fiscal Agent may conclusively rely upon such opmlOn ARTICLE X MISCELLANEOUS 101 Benefits of Agreement Limited to Parties NothIng m thIs Agreement expressed or Implied IS mtended to give to any person other than the DistrIct City the Fiscal Agent and the Owners any nght remedy claim under or by reason of this Agreement Any covenants stipulations promises or agreements m thIs Agreement contamed by and on behalf of the DistrIct shall be for the sole and exclusive benefit of the Owners and the Fiscal Agent 102 Successor IS Deemed Included ID All References to Predecessor Whenever m this Agreement or any Supplemental Agreement either the DistrIct or the Fiscal Agent IS named or referred to such reference shall be deemed to mclude the successors or asslgI1S thereof and all the covenants and agreements m thIs Agreement contamed by or on behalf of the DistrIct or the Fiscal Agent shall bmd and mure to the benefit of the respective successors and asSignS thereof whether so expressed or not 10 3 Discharge of Agreement The DistrIct shall have the option to pay and discharge the entire mdebtechiess on all or any portIOn of the Bonds Outstandmg m anyone or more of the followmg ways (a) by well and truly paymg or causmg to be paid the pnnclpal of and mterest and any premIUm on such Bonds Outstanding as and when the same become due and payable Agenda Item No 2 Page 59 of 316 (b) by deposltmg With the Fiscal Agent m trust at or before matunty money wluch together With the amounts then on deposit m the funds and accounts provided for m SectIon 4 2 IS fully suffiCient to pay such Bonds Outstandmg mcludmg all pnnclpal mterest and redemptIOn premIUms or (c) by lITevocably deposltmg With the Fiscal Agent m trust cash and Federal SecuntIes and/or mvestInents descnbed m clause (I) of the defimtlOn ofPennltted InvestInents m such amount as the Dlstnct shall determme as confirmed by Bond Counselor an mdependent certified public accountant Will together With the mterest to accrue thereon and moneys then on depOSit m the fund and accounts proVided for m SectIOn 4 2 be fully suffiCient to pay and discharge the mdebtedness on such Bonds (mcludmg all pnnclpal mterest and redemptIOn premIUms) at or before theIr respectIve matunty dates If the Dlstnct shall have taken any of the actIOns specified m (a) (b) or (c) above and If such Bonds are to be redeemed pnor to the matImty thereof notice of such redemptIon shall have been given as m thiS Agreement proVided or provlSlon satIsfactory to the Fiscal Agent shall have been made for the glvmg of such notIce then at the electIon of the Dlstnct and notwlthstandmg that any Bonds shall not have been surrendered for payment the pledge of the Special Taxes and other funds proVided for m thiS Agreement and all other obligatIOns of the Dlstnct under thiS Agreement With respect to such Bonds Outstandmg shall cease and termmate NotIce of such electIOn shall be filed With the Fiscal Agent Notwlthstandmg the foregomg the obligatIOn of the Dlstnct to payor cause to be paId to the Owners of the Bonds not so surrendered and paId all sums due thereon and all amounts owmg to the Fiscal Agent pursuant to SectIOn 8 5 and otherwise to assure that no actIon IS taken or failed to be taken If such actIon or failure adversely affects the exclUSIOn of mterest on the Bonds from gross mcome for federal mcome tax purposes shall contmue m any event Upon compliance by the Dlstnct With the foregomg With respect to all Bonds Outstandmg any funds held by the Fiscal Agent after payment of all fees and expenses of the Fiscal Agent which are not reqUired for the purposes of the precedmg paragraph shall be paid over to the Dlstnct and any SpeCial Taxes thereafter received by the Dlstnct shall not be remitted to the Fiscal Agent but shall be retaIned by the Dlstnct to be used for any purpose permitted under the Act 104 ExecutIon of Documents and Proof of Ownership by Owners Any request declaratIon or other mstnmJent which this Agreement may reqUire or permit to be executed by Owners may be m one or more mstruments of Similar tenor and shall be executed by Owners m person or by their attorneys appomted m wntIng Except as otherwise herem expressly proVided the fact and date of the executIOn by any Owner or Ius attorney of such request declaration or other mstnmJent or of such wntmg appomtmg such attorney may be proved by the certificate of any notary public or other officer authonzed to take acknowledgments of deeds to be recorded m the state m which he purports to act that the person slgmng such request declaratIOn or other mstnmJent or wntIng acknowledged to him the executIOn thereof or by an affidaVit of a witness of such executIon duly sworn to before such notary public or other officer Agenda Item No 2 Page 60 of 316 Except as otherwise herem expressly provided the ownership of regIstered Bonds and the amount matunty number and date of holdmg the same shall be proved by the regIstry books Any request declaratIOn or other mstrument or wntmg of the Owner of any Bond shall bmd all future Owners of such Bond m respect of anythmg done or suffered to be done by the Dlstnct or the Fiscal Agent m good faith and m accordance therewith 105 Waiver of Personal LiabilIty No member officer agent or employee of the Dlstnct or the City shall be mdlVldually or personally hable for the payment of the pnnClpal of or mterest or any premium on the Bonds but nothmg herem contamed shall reheve any such member officer agent or employee from the performance of any official duty proVIded by law 106 NotIces to and Demands on District and Fiscal Agent Any nol1ce or demand wluch by any provlSlon of tlus Agreement IS reqUIred or permitted to be given or served by the Fiscal Agent to or on the Dlstnct may be given or served by bemg deposited postage prepaid m a post office letter box addressed (unl1l another address IS filed by the Dlstnct With the Fiscal Agent) as follows City of Lake Elsmore Commumty Faclhl1es Dlstnct No 2005 5 (VIllages at Wasson Canyon) c/o City of Lake Elsmore 130 South Mam Street Lake Elsmore Cahfornm 92530 Attn City Manager Any nol1ce or demand which by any provlSlon of thiS Agreement IS reqUIred or permitted to be given or served by the Dlstnct to or on the Fiscal Agent may be given or served by bemg depOSited postage preprod m a post office letter box addressed (unl1l another address IS filed by the Fiscal Agent With the Dlstnct) as follows Druon Bank of CalIforrua, N A 120 South San Pedro Street 4th Floor Los Angeles California 90012 Attenl10n Corporate Trust Department 10 7 PartIal InvalIdity If any Secl10n paragraph sentence clause or phrase of thiS Agreement shall for any reason be held Illegal or unenforceable such holdmg shall not affect the vahdlty of the remrorung porl1oilS of thiS Agreement The Dlstnct hereby declares that It would have adopted thiS Agreement and each and every other Secl10n paragraph sentence clause or phrase hereof and authonzed the Issue of the Bonds pursuant thereto mespecl1ve of the fact that anyone or more SectIOns paragraphs sentences clauses or phrases of tlus Agreement maybe held Illegal mvahd or unenforceable 108 Unclaimed Moneys Anyt1ung controned herem to the contrary notwlthstandmg any moneys held by the Fiscal Agent m trust for the payment and illscharge of the pnnclpal of and the mterest and any premium on the Bonds wluch remams unclaimed for two (2) years after the date when the payments of such pnnclpal mterest and preffilum have become payable If Agenda Item No 2 Page 61 of 316 such money was held by the Fiscal Agent at such date shall be repaid by the Fiscal Agent to the District as Its absolute property free from any trust and the Fiscal Agent shall thereupon be released and discharged with respect thereto and the Bond Owners shall look only to the District for the payment of the pnnclpal of and mterest and any premIUm on such Bonds 109 ApplIcable Law Tlus Agreement shall be governed by and enforced m accordance With the laws of the State of CalIfornia applIcable to contracts made and performed m the State of CalIforma 1010 ConflIct With Act In the event of a conflict between any provIsion of thiS Agreement With any provISIon of the Act as m effect on the Closmg Date the provIsion of the Act shall prevail over the confllctmg provIsion of thiS Agreement 1011 ConclUSive EVidence of Regulanty Bonds Issued pursuant to thiS Agreement shall constitute conclUSive eVIdence of the regulanty of all proceedmgs under the Act relative to their Issuance and the levy of the Special Taxes 1012 Payment on Busmess Day In any case where the date of the matIinty ofmterest or of pnnclpal (and premIUm If any) of the Bonds or the date fixed for redemptIOn of any Bonds or the date any actIOn IS to be taken pursuant to thiS Agreement IS other than a Busmess Day the payment of mterest or pnnClpal (and premIUm If any) or the actIon need not be made on such date but may be made on the next succeedmg day which IS a Busmess Day With the same force and effect as If made on the date reqUired and no mterest shall accrue for the penod after such date 1013 Counterparts Tlus Agreement may be executed m counterparts each ofwluch shall be deemed an ongmal Agenda Item No 2 Page 62 of 316 IN WITNESS WHEREOF the Dlstnct has caused tills Agreement to be executed III Its name and the Fiscal Agent has caused tills Agreement to be executed III Its name all as of November I 2007 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 20055 (VILLAGES AT WASSON CANYON) By Mayor ATTEST By City Clerk UNION BANK OF CALIFORNIA N A as Fiscal Agent By Authonzed Officer Agenda Item No 2 Page 63 of 316 EXHIBIT A FORM OF BOND No $ UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF RIVERSIDE CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) SPECIAL TAX BOND 2007 SERIES A INTEREST RATE MATURITY DATE DATED DATE September 1 REGISTERED OWNER UNION BANK OF CALIFORNIA N A AS TRUSTEE FOR THE LAKE ELSINORE PUBLIC FINANCING AUTHORITY PRINCIPAL AMOUNT DOLLARS The City of Lake Elsmore Community FacIlities DistrIct No 2005 5 (Villages at Wasson Canyon) (the DistrIct) for value received hereby promises to pay solely from the Special Tax (as herem after defined) to be collected wlthm the Dlstnct or amounts m the funds and accounts held under the Agreement (as heremafter defmed) to the registered owner named above or registered asSignS on the matImty date set forth above unless redeemed pnor thereto as heremafter provided the pnnClpal amount set forth above and to pay mterest on such pnnclpal amount from the Interest Payment Date (as heremafter defined) next precedmg the date of authentication thereof unless (a) It IS authenticated after a Record Date (as heremafter defined) and on or before an Interest Payment Date and after the close of busmess on the precedmg Record Date m wluch event mterest With respect thereto Will be payable from such Interest Payment Date (b) It IS authenticated on or before February 15 2008 m which event mterest With respect thereto Will be payable from ItS Dated Date or (c) mterest With respect to any Outstandmg Bond IS m default m which event mterest With respect thereto will be payable from the date to which mterest has been paId m full payable on each Interest Payment Date payable semlaJlllually on March 1 and September 1 m each year commencmg March 1 2008 (each an Interest Payment Date ) at the mterest rate set forth above until the pnnclpal amount hereof IS paid or made aVaIlable for payment The pnnClpal of thiS Bond IS payable to the registered owner hereof m lawful money of the Umted States of Amenca upon presentation and surrender of tlus Bond at the Corporate Trust Office of Umon Bank of California N A (the Fiscal Agent) Interest on thiS Bond shall be paId by check of the Fiscal Agent maIled on each Interest Payment Date to the registered owner hereof as of the close of busmess on the fifteenth day of the month precedmg the month m which the mterest payment date occurs (the Record Date ) at such registered owner s address as It appears on the registratIOn books mamtamed by the Fiscal Agent Agenda Item No 2 Page 64 of 316 This Bond IS one of a duly authonzed Issue of bonds m the aggregate pnnclpal amount of $ approved by the qualified electors of the DistrIct on pursuant to the Mello Roos Commumty FaCilitIes Act of 1982 as amended SectIons 53311 et seq of the California Government Code (the Mello Roos Act) for the purpose offinancmg the acquIsItIon of certam faCilitIes (the ProJect) and IS one of the Bonds deSignated City of Lake Elsmore Commumty FaCilitIes DistrIct No 2005 5 (VIllages at Wasson Canyon) Special Tax Bonds 2007 Senes A (the Bonds) The creatIOn of the Bonds and the terms and conditIOns thereof are prOVided for by the Fiscal Agent Agreement dated as of November 1 2007 (the Agreement ) by and between the DistrIct and the Fiscal Agent and tlus reference mcorporates the Agreement herem and by acceptance hereof the owner of thiS Bond assents to said terms and conditIons Pursuant to the Mello Roos Act and the Agreement the pnnclpal of and mterest on tlus Bond are payable solely from the annual speCial tax authonzed under the Mello Roos Act to be collected wlthm the DistrIct (the SpeCial Tax ) and certam funds held under the Agreement Any tax for the payment hereof shall be limited to the SpeCial Tax except to the extent that provlSlon for payment has been made by the City as may be permitted by law The Bonds do not constIl11te obligatIons of the City of Lake Elsmore for which Said City IS obligated to levy or pledge or has leVied or pledged general or speCial taxatIon other than descnbed heremabove The DistrIct has covenanted for the benefit of the owners of the Bonds that It Will order and cause to be commenced as proVided m the Agreement and thereafter diligently prosecute to Judgment an actIOn m the supenor court to foreclose under the clfcumstances set forth m the Agreement the lien of any SpeCial Tax or mstallment thereof not paid when due The Bonds are subject to redemptIOn pnor to matunty at the optIon of the DistrIct from any source of funds as a whole or m part on any date on or after September 1 2008 on a pro rata baSIS and by lot Wlthm a mal11nty at the redemptIOn pnces and schedules applicable to the Authonty Bonds Notwlthstandmg anythmg m thiS Agreement to the contrary With respect to optIonal redemptIOns related to the Authonty Bonds the Dlstnct shall abide by the pnonty of redemptIon relatmg to the Authonty Bonds permitted by the Authonty Indenl11re The Bonds shall also be subject to mandatory redemptIon on any date on or after March 1 2008 m whole or m part on a pro rata basiS and by lot wltlun a mal11nty from amounts constIl11tmg prepayments of Special Taxes from amounts transferred from the ReSidual Fund hereunder and from amounts transferred by the Authonty to the DistrIct from the ReSidual Fund under the Authonty Indenture at the followmg redemptIon pnces (expressed as a percentage of the pnnclpal amount of Bonds to be redeemed) together With accrued mterest thereon to the redemptIon date Agenda Item No 2 Page 65 of 316 Redemption Date RedemptIOn Pnce March 1 2008 through August 31 2009 September 1 2009 through August 31 2010 September 1 2010 through August 31 2011 September 1 2011 through August 31 2012 September 1 2012 through August 31 2013 September 1 2013 through August 31 2014 September 1 2014 and thereafter 103 0% 102 5% 1020% 101 5% 101 0% 1005% 100 0% The Bonds are not subject to mandatory smkmg payment redemptIOn The Bonds are subject to specIal mandatory redemption on any date to winch timely notice of redemption may be gIven In mtegral multIples of $5 000 from unused proceeds of the Bonds after completion or abandonment of the Improvements to be financed WIth such proceeds and from Insurance or condemnation proceeds WIthout premIUm plus accrued mterest to the redemption date on a pro rata basIS NotIce of redemption WIth respect to the Bonds to be redeemed shall be gIven to the registered owners thereof m the manner to the extent and subject to the prOVISIons of the Agreement TIns Bond shall be registered m the name of the owner hereof as to both pnnClpa1 and mterest Each registration and transfer of regIstration of thiS Bond shall be entered by the Fiscal Agent m books kept by It for thiS purpose and authenticated by ItS manual slgnatl1re upon the certIficate of authentication endorsed hereon Except as proVIded m the Agreement any Bond may In accordance With ItS terms be transferred upon the books reqUIred to be kept pursuant to the proVISIOns of the Agreement by the person m whose name It IS registered m person or by hIS duly authonzed attorney upon surrender of such Bond for cancellatIOn accompanied by delIvery of a duly wntten Instrument of transfer m a form approved by the Fiscal Agent The cost for any services rendered or any expenses mcurred by the Fiscal Agent m connectIOn WIth any such transfer shall be paId by the District The Fiscal Agent shall collect from the Owner requestIng such transfer any tax or other governmental charge reqUIred to be paId WIth respect to such transfer Whenever any Bond or Bonds shall be surrendered for transfer the District shall execute and the Fiscal Agent shall authenticate and delIver a new Bond or Bonds for lIke aggregate pnnClpal amount No transfers of Bonds shall be reqUIred to be made (I) fifteen (15) days pnor to the date establIshed by the Fiscal Agent for selectIOn of Bonds for redemption (11) WIth respect to a Bond after such Bond has been selected for redemptIOn or (lll) between the last day of the month next precedmg any Interest Payment Date and such Interest Payment Date Agenda Item No 2 Page 66 of 316 Bonds may be exchanged at the Corporate Trust Office of the Fiscal Agent for a lIke aggregate pnnClpal amount of Bonds of authonzed denommatIons and of the same matunty The cost for any services rendered or any expenses mcurred by the Fiscal Agent m connectIOn with any such exchange shalI be paid by the DistrIct The Fiscal Agent shall colIect from the Owner requestmg such exchange any tax or other governmental charge requIred to be paid with respect to such exchange No exchanges of Bonds shall be reqUired to be made (I) fifteen (15) days pnor to the date establIshed by the Fiscal Agent for selectIOn of Bonds for redemptIon (11) With respect to a Bond after such Bond has been selected for redemptIon or (111) between the last day of the month next precedmg any Interest Payment Date and such Interest Payment Date The Agreement and the nghts and oblIgatIons of the DistrIct thereUllder may be modified or amended as set forth therem Tlns Bond shalI not become valId or oblIgatory for any purpose untIl the certificate of authentIcatIOn and registratIOn hereon endorsed shalI have been dated and Signed by the Fiscal Agent IT IS HEREBY CERTIFIED RECITED AND DECLARED that alI acts conditIons and tlnngs required by law to eXist happen and be performed precedent to and m the Issuance oftlns Bond have eXisted happened and been performed m due tIme form and manner as reqUired by law and that the amoUllt of tlns Bond does not exceed any debt lImit prescnbed by the laws or ConstItJItIon of the State of CalIforrna IN WITNESS WHEREOF the City of Lake Elsmore on behalf of CommU11lty FaCIlItIes DistrIct No 2001 1 (May Farms) of the City of Lake Elsmore has caused tlns Bond to be dated as of the date first above wntten and to be Signed by the manual slgnatIire of ItS Mayor and cOUllterslgned by the manual slgnatIire of the City Clerk CITY OF LAKE ELSINORE BY Mayor BY City Clerk Agenda Item No 2 Page 67 of 316 FISCAL AGENT S CERTIFICATE OF AUTHENTICATION Tlus IS one of the Bonds descnbed III the Resolution and the Agreement which has been authenticated on UNION BANK OF CALIFORNIA N A as Fiscal Agent BY Authonzed Officer ASSIGNMENT For value received the undersigned do(es) hereby sell asSign and transfer unto (Name Address and Tax IdentificatIOn or Social Secunty Number of ASSignee) the wlthlll Bond and do(es) hereby Irrevocably constitute and appolllt attorney to transfer the same on the registratIOn books of the Fiscal Agent With full power of substitutIOn III the premises Dated NOTICE The slgnature(s) on tlus asslgrunent must correspond With the name(s) as wntten on the face of the wltlun Bond III every particular Without alteration or enlargement or any change whatsoever Signature Guaranteed NOTICE Slgnature(s) must be guaranteed by a member finn of the New York Stock Exchange or a commercial bank or trust company Agenda Item No 2 Page 68 of 316 EXHIBIT B FORM OF OFFICER'S CERTIFICATE City of Lake Elsmore Community FaCIlitIes Dlstnct No 2005 5 (Villages at Wasson Canyon) Officer s Certificate Dlrectmg Disbursements From the Improvement Fund The undersigned hereby states and certifies (I) That he IS the duly qualified City Manager of the City of Lake Elsmore a general law city and public body corporate and politIc duly organized and eXlstmg under the laws of the State of California (the Clty')1 actmg on behalf of City of Lake Elsmore Commuruty FaCIlitIes Dlstnct No 2005 5 (Villages at Wasson Canyon) (the Dlstnct) and as such IS familiar With the facts herem certified and IS authonzed and qualified to execute and deliver thiS certificate (u) That he IS an Authonzed Officer as defined m the Fiscal Agent Agreement dated as of November I 2007 (the Fiscal Agent Agreement) by and between the Dlstnct and Umon Bank of California N A as Fiscal Agent (the Fiscal Agent) for the Dlstnct s Special Tax Bonds 2007 Senes A (lll) That pursuant to Section 3 6(b) of the Fiscal Agent Agreement the Fiscal Agent IS hereby directed to disburse thIs date from the Improvement Fund established pursuant to the Fiscal Agent Agreement to the payee designated on Exhibit A attached hereto and by thIs reference mcorporated herem at the address set forth below such payee name the respectIve sums set forth opposite such payees m payment for the obligatIon descnbed on SaId ExhIbit A (IV) That each obligatIon shown on ExhIbit A has been properly venfied and approved by the Dlstnct and IS a proper charge agamst the Improvement Fund and that all conditIons to release of such funds have been satIsfied mcludmg those conditIons m SectIOn 3 6(c) ofthe Fiscal Agent Agreement (v) That no Item to be paid pursuant to thiS Officer s Certificate has been prevIOusly paId or reimbursed from the Improvement Fund and (VI) That capitalized terms used herem and not otherwise defined shall have the meanmgs ascnbed thereto m the Fiscal Agent Agreement Agenda Item No 2 Page 69 of 316 (Vll) That there has not been filed or served upon the Dlstnct notice of any hen nght to hen or attachment stop notice or claim affectmg the nght to receive payment of any moneys payable to any of the persons named m thiS requlSltIon whIch has not been released or which will not be released simultaneously With the payment of such obhgatlOn other than matenahnen s or mechanic s hens accnnng by mere operatIon of law DATED 200 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) City Manager Agenda Item No 2 Page 70 of 316 --- COMMITMENT AGREEMENT AND PURCHASE CONTRACT FOR PURCHASE AND SALE OF LOCAL OBLIGATION BONDS City of Lake ElsInore CommuDlty FacIlities DistrIct No 2005 5 (VIllages at Wasson Canyon) Special Tax Bonds, 2007 SerIes A THIS COMMITMENT AGREEMENT AND PURCHASE CONTRACT (the Purchase Contract) dated 2007 IS by and between the LAKE ELSINORE PUBLIC FINANCING AUTHORITY a Jomt exercIse of powers authonty organIzed and eXlstmg under and by vIrtue of the laws of the State of CalIfOrnIa (the Authonty') and the CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 20055 (VILLAGES AT WASSON CANYON) a commumty faCIlItIes dIstrIct duly organIzed and eXlstmg under the laws of the State of CalifOrnIa (the DIstrIct) WITNESSETH WHEREAS pursuant to ArtIcles I through 4 (commencmg WIth SectIOn 6500) of Chapter 5 DlVlslOn 7 TItle I of the Govemment Code of the State of Call forma (the Act) the Redevelopment Agency of the CIty of Lake Elsmore (the Agency) and the CIty of Lake Elsmore (the CIty') have by Jomt ExerCIse of Powers Agreement dated July 25 1989 (the Agreement ) created the Authonty for the purposes among other thmgs of asslstmg the CIty and the Agency m the financmg and refinancmg of public capItal Improvements pursuant to the Marks Roos Local Bond Poolmg Act of 1985 bemg ArtIcle 4 of the Act (commencmg WIth SectIon 6584) (the Bond Law) WHEREAS the Authonty for the purpose of acqumng certam local oblIgatIon bonds has detenmned to Issue ItS Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Authonty Bonds ) pursuant to an rndenture of Trust dated as of November I 2007 WHEREAS a portIOn of the proceeds of the Authonty Bonds wIll be used to purchase local oblIgatIOns of the Dlstnct deSIgnated as CIty of Lake Elsmore Commumty FaCIlItIes DIstrIct No 2005 5 (VIllages at Wasson Canyon) SpecIal Tax Bonds 2007 Senes A m the mltIal pnnclpal amount of $ (referred to herem as the Local OblIgatIon Bonds ) and WHEREAS the Authonty and the DIstrIct deSIre to enter mto tins Purchase Contract provldmg for the purchase and sale of the Local OblIgatIon Bonds and contannng the other agreements herem set forth NOW THEREFORE m conSIderatIon of the murnal agreements herem contamed and for other good and valuable consIderatIOn the receIpt and suffiCIency of whIch IS hereby acknowledged the Authonty and the DIstrIct agree as follows I Upon the terms and condItIOns and upon the baSIS of the representatIOns warrantIes and agreements heremafter set forth the DIstrIct hereby sells to the Authonty and the Agenda Item No 2 Page 71 of 316 Authonty hereby purchases from the Dlstnct all of the aggregate pnnclpal amount of the Local OblIgahon Bonds such Local OblIgahon Bonds to bear the armual mterest rates and to be sold to the Authonty at the purchase pnce set forth m Exhibit A attached hereto and hereby made a part hereof plus accrued mterest If any from the date of the Local OblIgahon Bonds to the date of delivery of the Local ObligatIOn Bonds to the Authonty (the Closmg Date) 2 The City hereby speCifies 2007 (or as soon thereafter as shall be feasible) as the Closmg Date and the Dlstnct hereby confirms that It reasonably expects to deliver the Local OblIgahon Bonds to the Authonty on such date 3 The Authonty agrees that Dillon Bank of California N A will act as Fiscal Agent for the Local ObligatIOn Bonds under and as further prOVided m the Fiscal Agent Agreement dated as of November I 2007 (the Fiscal Agent Agreement) by and between the Dlstnct and such Fiscal Agent 4 The Local OblIgahon Bonds shall be Issued and secured under the provIsIons of a resolutIOn authonzmg the Issuance of the Local ObligatIOn Bonds adopted by the City CounCil of the City actmg as the legIslahve body of the Dlstnct on , 2007 (the ResolutIOn) and related proceedmgs authonzmg the Issuance of the Local OblIgahon Bonds mcludmg Without lunltatlOn the Fiscal Agent Agreement (collechvely the Proceedmgs') The Local ObligatIOn Bonds and mterest thereon Will be payable from Special Taxes (as defined m the Fiscal Agent Agreement) Proceeds of the sale of the Local ObligatIOn Bonds will be used by the Dlstnct m accordance With the Proceedmgs 5 Any actIOn under tlus Purchase Contract taken by the Authonty mciudmg payment for and acceptance of the Local OblIgahon Bonds and delivery and executIOn of any receipt for the Bonds and any other Instnunents m connectIOn With the ciosmg on the Closmg Date shall be valid and suffiCient for all purposes and bmdmg upon the Authonty proVided that any such actIOn shall not Impose any obligatIOn or liability upon the Authonty other than as may anse as expressly set forth m thiS Purchase Contract 6 It IS a condlhon to the Dlstnct s sale of the Local OblIgahon Bonds and the oblIgahon of the Dlstnct to deliver the Local ObligatIOn Bonds to the Authonty and to the Authonty s purchase of the Local ObligatIOn Bonds and the oblIgahons of the Authonty to accept delivery of and to pay for the Local ObligatIOn Bonds that the enhre aggregate pnnclpal amount of the Local OblIgahon Bonds of $ shall be delivered by the Dlstnct and accepted and pllld for by the Authonty on the Closmg Date The Authonty Will pay for the Local ObligatIOn Bonds With the proceeds of the Authonty Bonds 7 The Dlstnct represents and warrants to the Authonty that (a) The Dlstnct IS an entity duly orgarnzed and validly eXlstmg under the laws of the State of CalIforma and has and on the Closmg Date Will have full legal nght power and authonty (I) to enter mto thiS Purchase Contract (n) to adopt or enter mto the Proceedmgs relatmg to the Local OblIgahon Bonds (m) to Issue sell and deliver the Local OblIgahon Bonds to the Authonty as prOVided herem and m the Fiscal Agent Agreement and (IV) to carry out and consummate the transactIOns on ItS part Agenda Item No 2 Page 72 of 316 contemplated by this Purchase Contract the Proceedmgs and the Fiscal Agent Agreement (b) The Dlstnct has complied and will on the Closmg Date be m compliance m all respects With the Proceedmgs (c) By offiCial actIOn of the City pnor to or concurrently With the acceptance hereof the City has duly adopted the ResolutIOn has duly authonzed and approved the executIOn and delivery of and the performance by the Dlstnct of the Dlstnct s obligatIOns contamed m the Fiscal Agent Agreement the Local ObligatIOn Bonds tills Purchase Contract and the other Proceedmgs and the consummation by the Dlstnct of all other transactions on ItS part contemplated by the Proceedmgs mcludmg Without llIDltatlOn the application of SpeCial Taxes to the payment of the Local Obligation Bonds (d) The execution and delivery of tills Purchase Contract and the Local Obligation Bonds the adoptIOn of the Resolution and the adoption or entenng mto of the other Proceedings mcIudlng Without limitation the Fiscal Agent Agreement and compliance With the provlSlons of each thereof will not conflict With or constitute a breach of or a default under any applicable law or administrative regulation of the State of California or the Umted States of Arnenca or any applicable Judgment decree agreement or other Instrument to willch the Dlstnct IS a party or IS otherwise subject ( e) There IS no action SUIt proceeding or investigatIOn before or by any court public board or body pending or to the knowledge of the Dlstnct threatened wherein an unfavorable declSlon rulmg or finding would (I) affect the creation organization eXistence or powers of the Dlstnct or the titles of Its members and officers to their respective offices (ll) enJoin or restram the Issuance sale and delivery of the Local ObligatIOn Bonds the levy and receIpt of the SpeCial Taxes or the pledge thereof UlIder the Fiscal Agent Agreement (Ill) In any way question or affect any of the nghts powers duties or obligatIOns of the Dlstnct WIth respect to the moneys pledged or to be pledged to pay the pnnclpal of premIUm If any or Interest on the Local Obligation Bonds (IV) In any way questIon or affect any authonty for the Issuance of the Local ObligatIOn Bonds or the valid1ty or enforceabIlity of the Local ObligatIOn Bonds the FIscal Agent Agreement or the other Proceedings or (v) In any way question or affect tlus Purchase Contract or the transactions contemplated by thIS Purchase Contract the FIscal Agent Agreement or any other agreement or Instnunent to which the Dlstnct IS a party relatmg to the Local ObligatIOn Bonds (f) The Issuance and sale of the Local ObligatIOn Bonds IS not subject to any transfer or other documentary stamp taxes of the State of Califorma or any political subdiVISIOn thereof (g) The Dlstnct has not been notified of any listing or proposed listmg by the Internal Revenue Service to the effect that the Dlstnct IS a bond Issuer whose arbitrage certifications may not be relied upon Agenda Item No 2 Page 73 of 316 (h) Any certificate signed by any official of the Dlstnct authonzed to do so and delIvered to the Authonty shall be deemed a representatIOn and warranty by the Dlstnct to the Authonty as to the statements made therem and (I) The Dlstnct wIll apply the proceeds of the Local OblIgatIon Bonds mcludmg the mvestInent thereof m accordance With the Fiscal Agent Agreement and the other Proceedmgs 8 At 8 00 a m Los Angeles Time on the Closmg Date or at such other tIme or on such other date as IS mutually agreed by the Dlstnct and the Authonty the Dlstnct will delIver the Local OblIgatIOn Bonds to the Authonty m defimtIve form duly executed together With the other documents heremafter mentIOned and subject to the terms and conditIons hereof the Authonty Will accept such delivery and payor cause to be paId the purchase pnce of the Local ObligatIOn Bonds as referenced m paragraph I hereof by certified or bank cashIer s check or wire transfer or other funds whIch are good funds on the Closmg Date Delivery and payment as aforesaid shall be made at such place as shall have been mutJJally agreed upon by the Dlstnct and the Authonty 9 The Authonty has entered mto thiS Purchase Contract m reliance upon the representatIOns warrantIes and agreements of the Dlstnct contamed herem and to be contamed m the documents and mstnmJents to be delivered on the Closmg Date and upon the performance by the Dlstnct of ItS obligatIons hereunder both as of the date hereof and as of the Closmg Date Accordmgly the Authonty s obligatIOns under thIs Purchase Contract to purchase to accept delivery of and to pay for the Local ObligatIon Bonds shall be subject to the performance by the Dlstnct of ItS obligatIOns to be performed hereunder and under such documents and mstnmJents at or pnor to the Closmg Date and shall also be subject to the followmg conditIons (a) The representatIOns and warrantIes of the Dlstnct contamed herem shall be true and correct on the date hereof and on and as of the Closmg Date as If made on the Closmg Date (b) On the Closmg Date the Proceedmgs shall be m full force and effect and shall not have been amended modified or supplemented except as may have been agreed to by both the Authonty and the Dlstnct (c) As of the Closmg Date all offiCial actIOn of the Dlstnct relatmg to the Proceedmgs shall be m full force and effect and there shall have been taken all such actIons as m the opmlOn of Fulbnght & JaworskI L L P (Bond Counsel) shall be necessary or appropnate m connectIon thereWith With the Issuance of the Local ObligatIon Bonds and With the transactIOns contemplated hereby (d) The Authonty shall have the nght to termmate the Authonty s obligatIOns under thIs Purchase Contract to purchase to accept delivery of and to pay for the Local ObligatIon Bonds by notIfying the Dlstnct of their electIon to do so If after the executIOn hereof and pnor to the Closmg (I) the marketability of the Local Obligation Bonds or the market pnce thereof m the opmlOn of the Authonty has been matenally and adversely affected by any declSlon Issued by a court of the Uruted States (mcludmg the Agenda Item No 2 Page 74 of316 Umted States Tax Court) or of the State of CalIforma., by any rulIng or regulatIOn (final temporary or proposed) Issued by or on behalf of the Department of the Treasury of the Umted States the Internal Revenue ServIce or other governmental agency of the Urnted States or any governmental agency of the State of CalIforrna or by a tentatIve declSlon With respect to legislatIOn reached by a committee of the House of RepresentatIves or the Senate of the Congress of the Umted States or by legislatIOn enacted by pendmg m or favorably reported to either the House of RepresentatIves or the Senate of the Congress of the Umted States or either house of the Legislature of the State of CalIfornia., or formally proposed to the Congress of the Umted States by the President of the Umted States or to the Legislature of the State of CalIfornia by the Governor of the State of CalIfornia m an executIve commumcatIon affectIng the tax status of the DistrIct ItS property or mcome ItS bonds (mcludmg the Local OblIgatIon Bonds) or the mterest thereon or any tax exemptIon granted or authonzed by the Bond Law (11) the Umted States shall have become engaged m hostIlItIes winch have resulted m a declaratIon of war or natIonal emergency or there shall have occurred any other outbreak of hostIlItIes or a local natIonal or mternatlOnal calarmty or cnsls financial or otherwise the effect of such outbreak calamity or cnsls bemg such as m the reasonable opmlOn of the Authonty would affect matenally and adversely the marketabilIty of the Bonds (It bemg agreed by the Authonty that there IS no outbreak calamity or cnsls of such a character as of the date hereof) (111) there shall have occurred a general suspensIOn of tradmg on the New York Stock Exchange or the declaratIOn of a general bankmg moratonum by the Umted States New York State or CalIfornia State authontles (IV) there shall have occurred a withdrawal or downgradmg of any ratmg assigned to any secuntles of the DistrIct by a natIOnal mumClpal bond ratmg agency (v) any proposed development descnbed m the Proceedmgs shall have been repudiated by the applIcable developer or any lItigatIOn or proceedmgs shall be pendmg or threatened questlOmng the proposed development or seekmg to enJom the development thereof or the Dlstnct shall have received notice from the applIcable developer that It wIll be unable to proceed With the development as descnbed m the Proceedmgs (VI) any Federal or CalIforrna court authonty or regulatory body shall take actIOn matenally and adversely affectmg the abilIty of a developer to proceed With the development as contemplated by the Proceedmgs (e) On or pnor to the Closmg Date the Authonty shall have received each of the followmg documents (I) All documents and opmlOns reqUIred to be received by the trustee for the Authonty Bonds pnor to the applIcatIOn of proceeds of the Authonty Bonds to the purchase of the Local OblIgatIon Bonds (2) An oplmon m form and substance satIsfactory to the Dlstnct and the Authonty dated as of the Closmg Date of Bond Counsel approvmg Without customary qualIficatIOns the valIdity of the Local OblIgatIon Bonds (3) A supplementary opmlOn dated the date of the Closmg and addressed to the Authonty of Bond Counsel to the effect that (I) thiS Purchase Contract has been duly authonzed executed and delIvered by and assummg due authonzatlon executIOn and delIvery by the Authonty constitutes a legal valId Agenda Item No 2 Page75of316 and bmdmg agreement of the DistrIct enforceable m accordance With Its terms except as such enforceabilIty may be lImited by the applIcatIOn of eqUItable pnnclples If eqUItable remedies are sought and (n) the Local OblIgation Bonds are not subject to the regIstratIon reqUIrements of the SecuntIes Act of 1933 as amended and the Fiscal Agent Agreement IS exempt from qualIficatIOn under the Trust IndentIJre Act of 1939 as amended (4) A certificate dated the Closmg Date addressed to the Authonty Signed by the City Manager of the City and by the City Clerk on behalf of the DistrIct to the effect that (I) The representatIOns and warrantIes of the DistrIct contaIned herem are true and correct m all matenal respects on and as of the Closmg Date as Ifmade on the Closmg Date (n) There IS no actIOn SUIt proceedmg or mvestIgatlOn before or by any court publIc board or body pendmg or threatened wherem an unfavorable declSlon rulmg or findmg would (A) affect the creatIon, organizatIOn eXistence or powers of the DistrIct or the tItles of ItS members and officers to theIr respectIve offices (B) enJom or restraIn the Issuance sale and delIvery of the Local OblIgatIOn Bonds the levy or collectIon of the SpeCial Taxes or any other moneys or property pledged or to be pledged under the Fiscal Agent Agreement or the pledge thereof (C) m any way questIOn or affect any of the nghts powers dutIes or oblIgatIOns of the DistrIct With respect to the SpeCIal Taxes or moneys and assets pledged or to be pledged to pay the pnnClpal of premIUm If any or mterest on the Local OblIgatIOn Bonds (D) m any way questIOn or affect any authonty for the Issuance of the Local OblIgatIOn Bonds or the valIdity or enforceabilIty of the Local OblIgatIOn Bonds or the Proceedmgs or (E) m any way questIOn or affect tlus Purchase Contract or the transactIons contemplated by tills Purchase Contract the Fiscal Agent Agreement or the other Proceedmgs and (m) The District has complIed WIth all agreements covenants and arrangements and satIsfied all conmtIons on ItS part to be complIed With or satIsfied on or pnor to the Closmg Date (5) An opinIon dated the date of Closmg and addressed to the Authonty of the City Attorney of the City as SpeCIal Counsel to the District that there IS no actIon SUIt proceedmg or mvestIgatIon before or by any court publIc board or body penmng or threatened wherem an unfavorable declSlon rulmg or findmg would (I) affect the creatIon organizatIOn eXistence or powers of fue Dlstnct or the tItles of ItS members and officers to their respectIve offices (n) enJom or restram the Issuance sale and delIvery of the Local OblIgatIOn Bonds the receipt of any other moneys or property pledged or to be pledged under the Fiscal Agent Agreement or the pledge thereof (111) m any way questIon or affect any of the nghts powers dutIes or oblIgatIons of the DistrIct With respect to the Agenda Item No 2 Page 76 of 316 Special Taxes or the moneys and assets pledged or to be pledged to pay the pnnclpal of premIUm If any or mterest on the Local ObligatIon Bonds (IV) m any way questIon or affect any authonty for the Issuance of the Local ObligatIOn Bonds or the validity or enforceability of the Local Obligation Bonds or (v) m any way questIon or affect thiS Purchase Contract or the transactIOns contemplated by thiS Purchase Contract the Fiscal Agent Agreement or the other Proceedmgs and (6) Such additIonal legal oplIDons certificates mstruments and documents as the Authonty may reasonably request to eVidence the truth and accuracy as of the date hereof and as of the Closmg Date of the District s representations and warrantIes contamed herem In additIon to the foregomg the District shall on the Closmg Date proVide the Proceedmgs certified by authonzed officers of the City on behalf of the District under ItS seal as true copies and as haVing been adopted or executed (as applicable) With only such amendinents modificatIons or supplements as may have been agreed to by the Authonty All of the opmlOns letters certificates mstrIiments and other documents mentIOned above or elsewhere m tlus Purchase Contract shall be deemed to be m compliance With the provIsIOns hereof If but only If they are m form and substance satIsfactory to the Authonty but the approval of the Authonty shall not be unreasonably Withheld Receipt of and payment for the Local ObligatIon Bonds shall constItute eVidence of the satIsfactory nature of such as to the Authonty The performance of any and all obligatIons of the District hereunder and the performance of any and all conditIons contamed herem for the benefit of the Authonty may be waived by the Authonty m ItS sole discretIon If the Dlstnct shall be unable to satIsfy the conditIons to the obligatIOns of the Authonty to purchase accept delivery of and pay for the Bonds contamed m thiS Purchase Contract or If the obligatIons of the Authonty to purchase accept delivery of and pay for the Bonds shall be termmated for any reason permitted by thiS Purchase Contract thiS Purchase Contract shall temunate and neither the Authonty nor the District shall be under further obligatIOn hereunder except that the respective obligatIons of the District and the Authonty set forth m paragraphs II and 12 hereof shall contmue m full force and effect 10 The Authonty shall be under no obligatIOn to pay and the District shall pay the followmg expenses mCldent to the performance of the District s obligatIOns hereunder (I) the cost of the preparatIOn of the Local OblIgatIon Bonds (11) the fees and disbursements of Bond Counsel and of SpeCial Counsel to the District and (111) the fees and disbursements of accountants advisers and of any other experts or consultants retamed by the District II ThiS Purchase Contract IS made solely for the benefit of the District and the Authonty (mcludmg their successors and asSignS) and no other person shall acquIre or have any nght hereunder or by virtue hereof All of the District s representatIons warrantIes and agreements contamed m thiS Purchase Contract shall remam operatIve and m full force and effect regardless of (I) any mvestIgatlOns made by or on behalf of the Authonty or (11) delivery of and Agenda Item No 2 Page 77 of 316 payment for the Bonds pursuant to tlus Purchase Contract The agreements contamed m this paragraph and m paragraph 11 shall survive any termmatIon of tlus Purchase Contract 12 This Purchase Contract shall become effective upon the executIOn of the acceptance hereof by the slgnatIires of the Mayor or Mayor Pro Tern of the City and the Executive Director of the Authonty and shall be valid and enforceable as of the time of such execution 13 This Purchase Contract may be executed by the parties hereto m separate counterparts each of which when so executed and delivered shall be an ongmal but all such counterparts shall together constitute but one and the same mstrument 14 In case anyone or more of the provIsions contamed herem shall for any reason be held to be mvalId Illegal or unenforceable m any respect such mvalIdlty Illegality or unenforceabllIty shall not affect any other proVISIOn hereof 15 The validity mterpretatlOn and performance of this Purchase Contract shall be governed by the laws of the State of California applicable to contracts made and performed m such State IN WITNESS WHEREOF the Authonty and the Dlstnct have each caused this Purchase Contract to be executed by their duly authonzed officers all as of the date first above wntten LAKE ELSINORE PUBLIC FINANCING AUTHORITY By Executive Director CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) By Mayor Agenda Item No 2 Page 78 of 316 EXHIBIT A CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 (VILLAGES AT WASSON CANYON) SPECIAL TAX BONDS 2007 SERIES A Annual Interest Rates and Purchase Pnce PURCHASE PRICE $ Matunty Date (September 1) Pnnclpal Amount Total _~L Interest Rate Agenda Item No 2 Page 79 of 316 $ Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A Purchase Contract ,2007 Lake Elsmore PublIc Fmancmg Authonty 130 South Mam Street Lake Elsmore CalIfonua 92530 Commumty FacIlIties Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore c/o the City of Lake Elsmore 130 South Mam Street Lake Elsmore CalIforma 92530 Ladles and Gentlemen Southwest Secunties Inc (the Underwnter) hereby offers to enter mto the followmg agreement with the Lake Elsmore PublIc Fmancmg Authonty (the Authonty') and the Community FacIlIties Dlstnct No 2005 5 (Wasson Canyon) ofthe City of Lake Elsmore (the Dlstnct) Upon the acceptance hereof by you tills offer Will be bmdmg upon the Authonty the Dlstnct and the Underwnter Tills offer IS made subject to (I) the wntten acceptance hereof by you and (n) withdrawal by the Underwnter upon wntten notice (by faCSimile or otherwise) delIvered to you at any time pnor to the acceptance hereof by you I Purchase and Sale Upon the tenus and conditions and upon the baSIS of the representatIOns warranties and agreements set forth herem the Underwnter hereby agrees to purchase from the Authonty at the Closmg Time on the Closmg Date (both as defined herem) and the Authonty hereby agrees to sell and delIver to the Underwnter $ aggregate pnnclpal amount of ItS Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) The Bonds shall be dated the date of their mltial delIvery and shall mature on September I m the years shown on ExhibIt A hereto shall bear mterest at the rates shown on ExhIbIt A hereto and shall be subject to redemptIon and have such other terms as are prOVIded m the Indenture of Trust dated as of November I 2007 (the Indenture) by and between the Authonty and Umon Bank of CalIfonna N A as trustee (the Trustee) Interest on the Bonds shall be payable each March I and September I to matunty or earlIer redemptIOn of the Bonds begmnmg March I 2008 The purchase pnce for the Bonds shall be an amount equal to $ (bemg the aggregate pnnclpal amount thereof ($ ) less an underwnter s dIscount of $ and less an ongmal Issue mscount of $ ) (The date of such payment and delIvery IS referred to herem as the Closmg Date the hour and date of such delIvery and payment IS referred to herem as the Closmg Time and the other actions LE (We) BPAb docIMC/721 Agenda Item No 2 Page 80 of 316 contemplated hereby to take place at the time of such payment and delIvery bemg herem sometimes called the Closmg) 2 The Bonds The Bonds shall be descnbed m and shall be Issued and secured pursuant to the proVISIOns of the Constltlitlon and the laws of the State of Cahfonua mcludmg the provIsions of the Marks Roos Local Bond PoolIng Act of 1985 constltutmg Article 4 of Chapter 5 (commencmg With SectIOn 6584) of DIVISion 7 of Title I of the Government Code of the State of CalIfonua (the Bond Law) and the Indenture authonzmg the Issuance of the Bonds The Bonds are bemg Issued for the purpose of fundmg a reserve fund for the Bonds to acqUire from the Dlstnct the Dlstnct Bonds (as defined m the Indentlire) bemg Issued by the Dlstnct pursuant to the Fiscal Agent Agreement dated as of November I 2007 (the Fiscal Agent Agreement ) by and between the Dlstnct and Umon Bank of CalIfornia N A as fiscal agent (the Fiscal Agent ) and to pay the costs of Issuance of the Bonds and the Dlstnct Bonds The Bonds are secured by Revenues (as defined m the IndentJJre) conslstmg pnmanly of amounts received by the Authonty from the Dlstnct pursuant to the Dlstnct Bonds ( The Bonds shall be payable and shall be subject to redemption as prOVided m the Indenture and shall be as descnbed m the PrelImmary OffiCial Statement of the Authonty dated 2007 (the PrelImmary OffiCial Statement) and the OffiCial Statement of the Authonty dated of even date hereWith Such OffiCial Statement mcludmg the cover page and the appendices thereto relatmg to the Bonds as amended to conform to the terms of this Purchase Contract and With such changes and amendments thereto as have been mutlially agreed to by the Authonty the Dlstnct and the Underwriter are heremafter referred to as the OffiCial Statement ThiS Purchase Contract and the Indenture are referred to herem as the Authonty DocUlllents ThiS Purchase Contract the Fiscal Agent Agreement and the Contmumg Disclosure Agreement dated as of November I 2007 (the Dlstnct Contmumg Disclosure Agreement ) by and between the Dlstnct and Umon Bank of CalIfornia N A as dlssemmatlOn agent are referred to herem as the Dlstnct DocUlllents 3 Offermg by the UnderwrIter It shall be a condition to the Authonty s oblIgations to sell and to delIver the Bonds to the Underwnter and to the Underwnter s oblIgatIOn to purchase to accept delIvery of and to pay for the Bonds that the entire pnnclpal amount of the Bonds shall be Issued sold and delIvered by the Authonty and purchased accepted and paid for by the Underwnter at the Closmg It IS understood that the Underwnter proposes to offer the Bonds for sale to the public (which may mclude selected dealers) at pnces or Yields as set forth on the cover page of the OffiCial Statement ConcessIOns from the publIc offenng pnce may be allowed to selected dealers It IS understood that the ImtIaI publIc offenng pnce and concessIOns set forth m the OffiCial Statement may vary after the mltlal publIc offenng It IS further understood that the Bonds may be offered to the publIc at pnces other than the par value thereof The net premlUlll on the sale of the Bonds to the publIc If any shall accrue to the benefit of the Underwnter 2 Aqenda Item No 2 LE(WC)BI'A~'{jE!~~lof 316 4 Officl3l Statement, DelIvery of Other Documents, Use of Documents (a) The Authonty and the Dlstnct hereby authonze the use by the Underwnter of the PrelImmary Official Statement and the Official Statement (mcludmg any supplements or amendments thereto) and the Indenture and the Fiscal Agent Agreement and the mformatIon therem contamed m connectIon with the publIc offenng and sale of the Bonds (b) The Authonty shall delIver to the Underwnter Wlthm seven busmess days from the date hereof such number of copies of the final Official Statement executed on behalf of and approved for dlstnbutlOn by the Authonty as the Underwnter may reasonably request m order for the Underwnter to comply With the rules of the MuniCipal SecuntIes Rulemakmg Board and Rule 15c2 12(b)(4) under the SecuntIes Exchange Act of 1934 (c) As soon as practIcable followmg receipt thereof the Underwnter shall delIver the Official Statement and any supplements or amendments thereto to a natIOnally recogmzed municipal secuntIes mformatlOn repository 5 RepresentatIOns, Warranties and Agreements of the AuthOrIty The Authonty represents warrants and agrees as follows (a) The Authonty IS a Jomt exercise of powers authonty duly organized and valIdly eXlstmg under the laws of the State of CalIfornia (b) The Authonty has full legal nght power and authonty (I) to enter mto the Authonty Documents (n) to sell Issue and delIver the Bonds to the Underwnter as provided herem and (111) to carry out and consummate the transactIons on ItS part contemplated by the Authonty Documents and the OffiCial Statement (c) By all necessary offiCIal actIon the Authonty has duly authonzed and approved the Authonty Documents has duly authonzed and approved the PrelImmary OffiCial Statement and the OffiCial Statement has duly authonzed and approved the executIOn and delIvery of and the performance by the Authonty of the oblIgatIOns m connectIon With the Issuance of the Bonds on Its part contamed m the Bonds and the Authonty Documents and the consunmJatIon by It of all other transactIons contemplated by the Authonty Documents m connectIon With the Issuance of the Bonds (d) To the best of Its knowledge the Authonty IS not m any matenal respect m breach of or default under any applIcable constitutIonal proVISIOn law or admlmstratIve regulation of any state or of the Umted States or any agency or mstrumentahty of either or any applIcable Judgment or decree or any loan agreement mdenture bond note resolutIOn agreement (mcludmg Without lImitatIon the Indenture) or other mstrument to wIDch the Authonty IS a party WIDch breach or default has or may have an adverse effect on the abilIty of the Authonty to perform ItS oblIgatIOns under the Indenture and no event has occurred and IS contmumg which With the passage of tIme or the g1Vmg of notIce or both would constItute such a default or event of default under any such mstrument and the executIOn and delIvery of the Bonds and the Authonty Documents and complIance With the provlSlons on the Authonty s part contamed therem Will not conflict m any matenal way With or constitute a rnatenal breach of or a matenal default under any constitutIOnal proVISIOn law admmlstratIve regulatIOn Judgment 3 Aaenda Item No 2 LE (We) 1lI'^P'1:.gtl9?21 of 316 decree loan agreement mdenture bond note resolutIOn agreement or other mstrument to which the Authonty IS a party nor will any such executIOn delivery adoptIOn or compliance result m the creatIOn or ImpositIOn of any lien charge or other secunty mterest or encumbrance of any nature whatsoever upon any of the property or assets of the Authonty or under the terms of any such law regulatIOn or mstrument except as provided by the Bonds and the Indenture (e) To the best of ItS knowledge all authonzatlOns approvals licenses permits consents and orders of any governmental authonty legislative body board agency or commiSSIOn havmg junsdICtlOn of the matter which are reqUired for the due authonzatlon by or whICh would constltJite a conditIOn precedent to or the absence of whICh would matenally adversely affect the due performance by the Authonty of ItS obligations m connectIOn With the Issuance of the Bonds under the Authonty Documents have been duly obtamed except for such approvals consents and orders as may be reqUired under the Blue Sky or secuntles laws of any state or of the Umted States m connection with the offenng and sale of the Bonds except as descnbed m or contemplated by the Official Statement all authonzatlOns approvals licenses permits consents and orders of any governmental authonty board agency or commiSSIOn havmg junsdlctlOn of the matters which are reqUired for the due authonzatlOn by or which would constitute a condition precedent to or the absence of which would matenally adversely affect the due performance by the Authonty of ItS obligations under the Indenture have been duly obtamed (f) The Bonds when Issued Will conform to the descnptlons thereof contamed m the OffiCial Statement under the captIOns INTRODUCTORY STATEMENT and THE BONDS and the Authonty Documents when executed and delivered Will conform to the descnptlons thereof contamed m the OffiCial Statement under the captIOns INTRODUCTORY STATEMENT THE BONDS SOURCES OF PAYMENT FOR THE BONDS and APPENDIX A - SUMMARY OF THE INDENTURE (g) The Bonds when Issued authenticated and delivered m accordance With the Indenture and sold to the Underwnter as proVided herem Will be validly Issued and outstandmg obligatIOns of the Authonty entitled to the benefits of the Indenture and upon such Issuance and delivery the Indenture Will provide for the benefit of the owners from time to time of the Bonds the legally valid and bmdmg pledge of and lien and secunty mterest It purports to create (h) As of the date hereof there IS no actIOn SUIt proceedmg mqUlry or mvestlgatlOn notice of which has been served on the Authonty at law or m eqUity before or by any court government agency public board or body pendmg or to the best knowledge of the officer of the City executmg thIs Purchase Contract on behalf of the Authonty threatened agamst the Authonty affectmg the eXistence ofthe Authonty or affectmg or seekmg to prohibit restram or enjom the sale Issuance or delivery of the Bonds or the pledge and lien on the Revenues pursuant to the Indenture or contestmg or affectmg as to the Authonty the validity or enforceability of the Bond Law the Bonds or the Authonty Documents or contestmg the tax exempt statJis of mterest on the Bonds or contestmg the completeness or accuracy of the Prelimmary OffiCial Statement or the OffiCial Statement or contestmg the powers of the Authonty for the Issuance of the Bonds or the executIOn and delivery or adoption by the Authonty of the Authonty Documents or m any way contestmg or challenging the 4 Aaenda Item No 2 LE(WC)Bl'A~~cg~IOf 316 I II I consummatIon of the transactIOns contemplated hereby or thereby nor to the best knowledge of the Authonty IS there any basiS for any such actIon SUIt proceedmg mqUlry or mvestIgatlOn wherem an unfavorable declSlon rulmg or findmg would matenally adversely affect the vahdlty of the Bond Law as to the Authonty or the authonzatlOn executIOn dehvery or performance by the Authonty of the Bonds or the Authonty Documents (I) The Authonty will furnIsh such mformatIon execute such mstruments and take such other actIon m cooperatIOn with the Underwnter as the Underwnter may reasonably request m order (x) to quahfy the Bonds for offer and sale under the Blue Sky or other secuntIes laws and regulatIOns of such states and other junsmctIons of the Umted States as the Underwnter may deSignate (y) to determme the ehgtblhty ofthe Bonds for mvestrnent under the laws of such states and other junsdlctIons and w1l1 use ItS best efforts to contmue such quahficatIons m effect so long as reqUired for the dlstnbutIon of the Bonds provided however that the Authonty shall not be reqUired to execute a general or speCial consent to servICe of process or quahfy to do busmess m connectIOn With any such quahficatlOn or determmatIon m any junsdlctlOn proVIded that the Underwnter shall bear all costs m connectIOn with the Authonty s actIOn under (x) and (y) herem and (z) assure or mamtam the tax exempt status of the mterest on the Bonds (j) As of the date thereof the Prehmmary OffiCial Statement does not except for the omiSSIOn of certam mformatIon permitted to be omitted m accordance with Rule 15c2 12 contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem with respect to the Authonty m hght of the circumstances under which they were made not mlsleadmg (k) At the tIme of the Authonty s acceptance hereof and (unless an event occurs of the nature descnbed m paragraph (m) of tlus SectIOn 5) at all tImes subsequent thereto up to and mcludmg the date of the Closmg the OffiCial Statement does not and Will not contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem m hght of the circumstances under which they were made not mlsleadmg prOVided however that these representatIons and warrantIes of the Authonty shall apply only to the mformatlOn contamed m the OffiCial Statement relatmg to the Authonty (I) If the OffiCial Statement IS supplemented or amended pursuant to paragraph (m) of tlus SectIon 5 at the tIme of each supplement or amendment thereto and (unless subsequently agam supplemented or amended pursuant to such paragraph) at all tImes subsequent thereto up to and mcludmg the date of the Closmg the OffiCial Statement as so supplemented or amended Will not contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem m hght of the circumstances under which they were made not mIsleadmg prOVided however that these representatIOns and warranties of the Authonty shall apply only to the mformatlOn contamed m the OffiCial Statement relatmg to the Authonty (m) If between the date of tlus Purchase Contract and that date whICh IS 25 days after the end of the underwntmg penod (as determmed m accordance With SectIon 14 hereof) any event known to the Authonty shall occur affectmg the Authonty which might adversely affect the marketablhty of the Bonds or the market pnces thereof or which might cause the OffiCial Statement as then supplemented or amended to contam any untrue statement 5 Aaenda Item No 2 LE (WC) BP'Aipllfaif~~ of 316 II II of a matenal fact or to omIt to state a matenal fact necessary to make the statements thereIn In lIght of the cIrcumstances under whIch they were made not mIsleadIng the Authonty shall notIfy the Underwnter thereof and If In the opInIOn of the Underwnter such event reqUIres the preparatIon and publIcatIOn of a supplement or amendment to the OfficIal Statement the Authonty wIll at Its expense prepare and fumlsh to the Underwnter a reasonable number of copIes of such supplement to or amendment of the OfficIal Statement In a form and In a manner approved by the Underwnter (n) The Authonty wIll refram from takIng any actIon or permIttIng any actIOn to be taken wIth regard to whIch the Authonty may exercIse control that results m the loss of the tax exempt status of the mterest on the Bonds (0) Any certIficate sIgned by any officer of the CIty on behalf of the Authonty and delIvered to the Underwnter pursuant to the Indenture thIS Purchase Contract or any document contemplated thereby shall be deemed a representatIOn and warranty by the Authonty to the Underwnter as to the statements made therem (P) The Authonty WIll cause the proceeds from the sale of the Bonds to be paId to the Trustee for the purposes specIfied m the Indenture and the OffiCIal Statement So long as any of the Bonds are outstandmg and except as may be authonzed by the Indenture the Authonty WIll not Issue or sell any bonds or other oblIgatIOns other than the Bonds sold thereby the mterest on and premIum If any or pnnClpal of whIch WIll be payable from the payments to be made under the Indenture (q) The Authonty shall honor all other covenants on ItS part contamed m the Indenture whIch are mcorporated herem and made a part of thIs Purchase Contract 6 RepresentatIons, WarrantIes and Agreements of the Dlstnct The Dlstnct represents warrants and agrees as follows (a) The Dlstnct IS a commumty faCIlItIes dlstnct duly organIzed and valIdly eXlstmg under the laws of the State of CalI foml a (b) The Dlstnct has full legal nght power and authonty (I) to enter mto the Dlstnct Documents and (n) to carry out and consummate the transactIons on ItS part contemplated by the Dlstnct Documents and the OffiCIal Statement (c) By all necessary offiCIal actIOn the Dlstnct has duly authonzed and approved the Dlstnct Documents has duly authonzed and approved the PrelImmary OffiCIal Statement and the OffiCIal Statement has duly authonzed and approved the executIOn and delIvery of and the performance by the Dlstnct of the oblIgatIOns m connectIOn WIth the Issuance of the Bonds on ItS part contamed m the Bonds and the Dlstnct Documents and the consummatIOn by It of all other transactIOns contemplated by the Dlstnct Documents m connectIOn WIth the Issuance of the Dlstnct Bonds (d) To the best of ItS knowledge the Dlstnct IS not In any matenal respect In breach of or default under any applIcable constItutIOnal prOVISIOn law or admlmstratIve regulatIOn of any state or of the Umted States or any agency or mstrumentalIty of eIther or any 6 Aaenda Item No 2 LE(WC)Bl"A~a~cg~ of 316 I I' applicable judgment or decree or any loan agreement mdenture bond note resolution agreement (mcludmg Without hmltatlOn the Fiscal Agent Agreement) or other mstrument to wluch the District IS a party whICh breach or default has or may have an adverse effect on the ability of the Dlstnct to perform ItS obhgatlons under the Fiscal Agent Agreement and no event has occurred and IS contmumg wluch With the passage of time or the glvmg of notice or both would constitute such a default or event of default under any such mstrument and the executIOn and dehvery of the Bonds and the District Documents and compliance With the provlSlons on the District s part contamed therem will not conflict m any matenal way With or constitute a matenal breach of or a matenal default under any constitutIOnal provlSlon law admmlstratlVe regulatIOn judgment decree loan agreement mdenture bond note resolution agreement or other mstrument to wluch the District IS a party nor Will any such executIOn delivery adoption or comphance result m the creatIOn or ImpOSItion of any hen charge or other secunty mterest or encumbrance of any nature whatsoever upon any of the property or assets of the District or under the terms of any such law regulation or mstrument except as prOVided by the DIStrict Documents (e) To the best of ItS knowledge all authonzatlOns approvals licenses permIts consents and orders of any governmental authonty legIslative body board agency or commISSIOn havmg junsdICtlon of the matter wluch are reqUIred for the due authonzatlon by or whICh would constitute a condition precedent to or the absence of whIch would matenally adversely affect the due performance by the Dlstnct of ItS obhgatlOns m connection WIth the Issuance of the DIStrict Bonds under the DIStrict Documents have been duly obtamed except for such approvals consents and orders as may be reqUIred under the Blue Sky or secuntles laws of any state or of the Umted States m connection WIth the offenng and sale of the Bonds or the Dlstnct Bonds except as descnbed m or contemplated by the OffiCial Statement all authonzatlOns approvals hcenses permits consents and orders of any governmental authonty board agency or commiSSIOn haVIng junsdlctlOn of the matters which are reqUIred for the due authonzatlOn by or which would constitute a condition precedent to or the absence of which would matenally adversely affect the due performance by the District of ItS obhgatlOns under the District Documents have been duly obtamed (f) The District Bonds when Issued Will conform to the descnptlOns thereof contamed m the OffiCial Statement under the captions INTRODUCTORY STATEMENT and THE BONDS and the Dlstnct Documents when executed and dehvered will conform to the descnptlOns thereof contamed m the OffiCial Statement under the captIOns INTRODUCTORY STATEMENT THE BONDS SOURCES OF PAYMENT FOR THE BONDS and APPENDIX B - SUMMARY OF THE FISCAL AGENT AGREEMENT (g) The District Bonds when Issued authenticated and dehvered m accordance With the Fiscal Agent Agreement and sold to the Authonty as proVided m the Commitment Agreement and Purchase Contract for Purchase and Sale of Local ObhgatlOn Bonds dated as of November 1 2007 by and between the Authonty and the District (the Local ObhgatlOn Purchase Contract ) will be the vahdly Issued and outstandmg obhgatlOn of the District entitled to the benefits of the Fiscal Agent Agreement and upon such Issuance and dehvery the Fiscal Agent Agreement WIll proVide for the benefit of the owners from time to time of the Dlstnct Bonds the legally vahd and bmdmg pledge of and hen and secunty mterest It purports to create 7 Aaenda Item No 2 LE (we) BI"A~lf91F8'l:l of 316 (h) As of the date hereof there IS no action SUit proceedmg mqmry or mvestlgatlon notice of which has been served on the District at law or m eqmty before or by any court government agency public board or body pendmg or to the best knowledge of the officer of the City executmg tlns Purchase Contract on behalf of the Dlstnct threatened agamst the District affectmg the eXistence of the District or affectmg or seekmg to prolublt restram or enJom the sale Issuance or delivery of the Bonds or the District Bonds or the pledge and lIen on the Revenues pursuant to the Indenture or the pledge and lIen on the SpeCial Tax Revenues pursuant to the Fiscal Agent Agreement or contestmg or affectmg as to the District the validity or enforceabilIty of the Bond Law the Bonds the District Bonds or the District Documents or contestmg the tax exempt status of mterest on the Bonds or the District Bonds or contestmg the completeness or accuracy of the Prelimmary Official Statement or the Official Statement or contestmg the powers of the District for the Issuance of the District Bonds or the executIOn and delIvery or adoptIOn by the District of the Dlstnct Documents or m any way contestmg or challengmg the consmnmatlOn of the transactIOns contemplated hereby or thereby nor to the best knowledge of the Dlstnct IS there any basiS for any such action smt proceedmg mqmry or mvestlgatlOn wherem an unfavorable declSlon rulmg or findmg would matenally adversely affect the validity of the Bond Law as to the Dlstnct or the authonzation executIOn delIvery or performance by the District ofthe Bonds the Dlstnct Bonds or the District Docmnents (I) [RESERVED] (j) As of the date thereof the Prelimmary OffiCial Statement does not except for the omiSSIOn of certam mformatlOn permitted to be omitted m accordance With Rule 15c2 12 contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem With respect to the District m light of the clrcmnstances under wluch they were made not mlsleadmg (k) At the time of the District s acceptance hereof and (unless an event occurs of the nature descnbed m paragraph (m) of this SectIOn 6) at all times subsequent thereto up to and mc1udmg the date of the Closmg the OffiCial Statement does not and Will not contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem m lIght of the Clfcmnstances under wluch they were made not mlsleadmg prOVided however that these representations and warranties of the Dlstnct shall apply only to the mformatlOn contamed m the OffiCial Statement relatmg to the District (I) If the OffiCial Statement IS supplemented or amended pursuant to paragraph (m) of thiS SectIOn 6 at the time of each supplement or amendment thereto and (unless subsequently agam supplemented or amended pursuant to such paragraph) at all times subsequent thereto up to and mcludmg the date of the Closmg the OffiCial Statement as so supplemented or amended will not contam any untrue statement of a matenal fact or omit to state a matenal fact necessary to make the statements therem m lIght of the clrcmnstances under which they were made not mlsleadmg prOVided however that these representatIOns and warranties of the District shall apply only to the mformatlOn contamed m the OffiCial Statement relatmg to the Dlstnct (m) If between the date of tlns Purchase Contract and that date wluch IS 25 days after the end of the underwntmg penod (as determmed m accordance With SectIOn 14 8 Aaenda Item No 2 LE (We) Bl"At>lf~ctl?I of 316 hereof) any event known to the Dlstnct shall occur affectmg the Dlstnct which might adversely affect the marketablhty of the Bonds or the market pnces thereof or which might cause the Official Statement as then supplemented or amended to contam any untrue statement of a matenal fact or to omit to state a matenal fact necessary to make the statements therem m hght of the circumstances under which they were made not mlsleadmg the Dlstnct shall notify the Underwnter thereof and If m the opmIOn of the Underwnter such event reqUIres the preparatIOn and pubhcatIOn of a supplement or amendment to the Official Statement the Dlstnct wlll at Its expense prepare and furnish to the Underwnter a reasonable number of copies of such supplement to or amendment of the Official Statement m a form and m a manner approved by the Underwnter (n) The Dlstnct Will refram from takmg any actIOn or permlttmg any actIOn to be taken With regard to which the Dlstnct may exercise control that results m the loss of the tax exempt status of the mterest on the Bonds or the Dlstnct Bonds (0) Any certificate signed by any officer of the City on behalf of the Dlstnct and dehvered to the Underwnter pursuant to the Fiscal Agent Agreement thiS Purchase Contract the Local ObhgatIOn Purchase Contract or any document contemplated thereby shall be deemed a representation and warranty by the Dlstnct to the Underwnter as to the statements made therem (p) The Dlstnct shall honor all other covenants on ItS part contamed m the Fiscal Agent Agreement whICh are mcorporated herem and made a part of thiS Purchase Contract (q) At or pnor to the Closmg the Dlstnct shall have duly authonzed executed and dehvered the Dlstnct ContmUlng Disclosure Agreement winch shall comply With the provlSlons of Rule 15c2-12(b)( 5) and shall be substantially m the form appended to the OffiCial Statement as Appendix F thereto 7 Closmg At 8 00 a m Cahfornla time on 2007 or on such earher date or as soon thereafter as practicable as may be mutually agreed upon by the Authonty the Dlstnct and the Underwnter the Authonty Will subject to the terms and conditions hereof cause the Trustee to dehver to the Underwnter the Bonds m defimtlve form duly authenticated by the Trustee together With the other documents heremafter mentioned and the Underwnter Will accept such dehvery and Will pay the purchase pnce of the Bonds at the offices of Fulbnght & Jaworski L L P Los Angeles Cahfornla as set forth m SectIOn 1 hereof by dehvenng federal or other Immediately avallable funds m the amount of such purchase pnce to the Trustee The Bonds shall be prepared m fully registered form Without coupons m authonzed denommatIOns and registered III the name of the Underwnter 8 Closmg CondItIons The Underwnter has entered mto thIS Purchase Contract m rehance upon the representatIOns and warranties of the Authonty and the Dlstnct contamed herem and m rehance upon the representatIOns and warranties to be contamed m the documents and mstnunents to be dehvered at the Closmg and upon the performance by the Authonty and the Dlstnct of their respective obhgatlons hereunder both as of the date hereof and as of the date of the Closmg Accordmgly the Underwnter s obhgatlons under thiS 9 Aaenda Item No 2 LE (we) BJ'A~gfttlf1~ of 316 Purchase Contract to purchase to accept delIvery of and to pay for the Bonds shall be conditIOned upon the performance by the Authonty and the Dlstnct of their oblIgatIOns to be performed hereunder and under such documents and mstnunents at or pnor to the Closmg and shall also be subject to the followmg additional conditions (a) The representatIOns and warranties of the Authonty and the Dlstnct contamed herem shall be true complete and correct on the date hereof and on and as of the date of the Closmg as Ifmade on the date ofthe Closmg (b) At the time of the Closmg the Indenture and the Fiscal Agent Agreement shall be m full force and effect m accordance With Its terms and shall not have been amended moddled or supplemented and the Official Statement shall not have been supplemented or amended except m any such case as may have been agreed to by the Underwnter (c) At the time of the Closmg all necessary offiCial action of the Authonty and the Dlstnct and of the other parties thereto relatmg to the Authonty Documents and the Dlstnct Documents shall have been taken and shall be m full force and effect and shall not have been amended modified or supplemented m any matenal respect (d) Subsequent to the date hereof there shall not have occurred any change m or affectmg particularly the Authonty the Dlstnct the Bonds or the Dlstnct Bonds as the foregomg matters are descnbed m the OffiCial Statement winch m the reasonable Opl1l10n of the Underwnter matenally Impairs the mvestment qualIty of the Bonds (e) At or pnor to the Closmg the Underwnter shall have received copies of each of the followmg documents (1) The OffiCial Statement and each supplement or amendment If any thereto executed by the Executive Director of the Authonty (2) A copy of the Indenture executed by the Authonty and the Trustee (3) Copies of the Fiscal Agent Agreement executed by the Dlstnct and the Fiscal Agent (4) A copy of thiS Purchase Contract executed by the Authonty the Dlstnct and the Underwnter (5) A copy ofthe Local OblIgatIOn Purchase Contract executed by the Authonty and the Dlstnct (6) Certificates of the Authonty and the Dlstnct respectively With respect to the matters descnbed m SectIOns 5 and 6 and m paragraphs (a) (b) (c) and (d) of thiS Section 8 (7) An opmlOn (the Fmal Approvmg Legal OpmlOn ) dated the date of the Closmg and addressed to the Dlstnct of Fulbnght & JaworskI L L P Bond 10 Aaenda Item No 2 LE (We) BI'A~~il'W8'!} of 316 Counsel for the Authonty substantially m the form set forth m Appendix H to the Official Statement (8) A supplemental opmlOn dated the date of the Closmg and addressed to the Underwnter of Fulbnght & Jaworski L L P Bond Counsel for the Authonty m substantially the form attached hereto as Exlnblt B (9) An opmlOn dated the date of the Closmg and addressed to the Underwnter of the City Attorney of the City as Special Counsel for the Dlstnct and the Authonty m substantially the form attached hereto as Exlnblt C (10) A relIance letter dated the date of the Closmg and addressed to the Underwnter and the Fiscal Agent respectively of Fulbnght & Jaworski L L P Bond Counsel for the Authonty regardmg the final approvmg opmlOn (11) An oplIDon dated the date of the Closmg and addressed to the Underwnter the Authonty and the Dlstnct of Fulbnght & Jaworski L L P Disclosure Counsel m substantially the form attached hereto as Exhibit D (12) Transcnpts of all proceedmgs relatmg to the authonzatIon and Issuance of the Bonds certified by the Secretary or an Assistant Secretary of the Authonty (13) An opmlOn of counsel to the Trustee and the Fiscal Agent to the effect that (I) Due OrganizatIOn and EXistence - the Trustee and Fiscal Agent have been duly organized and are valIdly eXlstmg and m good standmg With full corporate power to undertake the trust duties and oblIgations under the Indenture and the Fiscal Agent Agreement (11) Corporate ActIOn - the Trustee and Fiscal Agent have duly authonzed executed and delIvered the Indenture and the Fiscal Agent Agreement and by all proper corporate actIOn have authonzed the acceptance of the duties and oblIgatIOns of the Trustee and the Fiscal Agent under the IndentI1re and the Fiscal Agent Agreement respectively and to authonze m such capacity the authenticatIOn and delIvery of the Bonds and the Dlstnct Bonds (m) Due AuthonzatIon. ExecutIOn and DelIverv - assummg due authonzatIon executIOn and delIvery by the Authonty and the Dlstnct the Indenture and the Fiscal Agent Agreement are the valId legal and bmdmg agreements of the Trustee and the Fiscal Agent respectively enforceable m accordance With theIr terms except as such enforcement may be lImited by bankruptcy msolvency reorganizatIOn or other similar laws affectmg the enforcement of creditors nghts m general and by general eqUity pnnclples (regardless of whether such enforcement IS conSidered m a proceedmg m eqUity or at law) and 11 Aaenda Item No 2 LE (We) gp"~g~<g1al of 316 (IV) Consents - exclusIve of federal or state secuntIes laws and regulatIons to the best of such counsel s knowledge after reasonable mqUlry and mvestIgatIon other than routme filmgs reqUIred to be made WIth governmental agencIes m order to preserve the Trustee and the FIscal Agent s authonty to perform a trust busmess (all of wmch routme filmgs such counsel belIeves after reasonable mqUlry and mvestIgatIon to have been made) no consent approval authonzatIon or other actIOn by any governmental or regulatory authonty havmg junsdlctIon over the Trustee or the FIscal Agent IS or wIll be reqUIred for the executIOn by the Trustee or the FIscal Agent of the Indenture or the FIscal Agent Agreement or the authentIcatIOn and delIvery of the Bonds or the Dlstnct Bonds (14) The general resolutIons of the Trustee and the FIscal Agent authonzmg the executIon and delIvery of certam documents by certam officers of the Trustee and FIscal Agent whICh resolutIOns authonze the executIOn and delIvery of the Indenture and the FIscal Agent Agreement (15) A certIficate of the Trustee and FIscal Agent dated the date of Closmg certlfymg that subject to the lImItatIons provIded herem the Trustee and FIscal Agent represent and warrant and agree WIth the Underwnter that as of the date of Closmg (I) Due OrganIzatIon and EXIstence - the Trustee and FIscal Agent are duly organIzed and eXlstmg as natIOnal bankmg assocIatIOns m good standmg under the laws of the Umted States of Amenca havmg the full power and authonty to enter mto and perform theIr dutIes under the Indenture and the FIscal Agent Agreement respectIvely and to authentIcate and delIver the Bonds and the Dlstnct Bonds to the Underwnter pursuant to the terms of the Indenture and the FIscal Agent Agreement respectIvely (11) No ConflIct - to the best of the knowledge of the Trustee and the FIscal Agent after due mvestIgatlOn the executIOn and delIvery by the Trustee of the Indenture and by the FIscal Agent of the FIscal Agent Agreement and the authentIcatIOn and delIvery by the Trustee and the FIscal Agent of the Bonds and the Dlstnct Bonds respectIvely and complIance WIth the terms thereof wIll not m any matenal respect conflIct WIth or result m a VIOlatIon or breach of or constItute a default under any loan agreement mdenMe bond note resolutIOn or any other agreement or mstrument to whIch the Trustee or the FIscal Agent IS a party or by whIch It IS bound or any law or any rule regulatIOn order or decree of any court or governmental agency or body havmg junsdlctIon over the Trustee or the FIscal Agent or any of ItS actIvItIes or propertIes or result m the creatIon or ImposItIOn of any lIen charge or other secunty mterest or encumbrance of any nature whatsoever upon any of the property or assets of the Trustee or the FIscal Agent and (111) No LItIgatIOn - to the best of the knowledge of the Trustee and the FIscal Agent no lItIgatIOn has been served upon the Trustee or the FIscal Agent to restram or enjom the Trustee s or the FIscal Agent s partIcIpatIOn m or 12 Aqenda Item No 2 LE (We) BP'A~~{ji~'lf of 316 m any way contestmg the powers of the Trustee or the FIscal Agent wIth respect to the transactIOns contemplated by the Indenture or the FIscal Agent Agreement respecttvely (16) Executed copIes of the DIstrict Contmumg DIsclosure Agreement by and between the DIstrIct and Umon Bank of Cahforma N A as dlssemmatlOn agent substanttally m the form presented m AppendIx F to the OffiCIal Statement (17) Executed copy of the Developer Contmumg DIsclosure Agreement dated as of November I 2007 substantIally m the form presented m AppendIx G to the OffiCIal Statement and by and between Umon Bank of Cahfomla N A as dtssemmatlon agent and Lennar Homes of Cahfomla Inc a Cahfomla corporatIOn (the Developer) (18) A certIficate dated the date hereof from the Developer together WIth a bnng down certIficate dated the Closmg Date m substanttally the forms attached hereto as ExhIbIt E and ExhIbIt F respecttvely (19) An oplmon dated the date of the Closmg and addressed to the Authonty the DIstrict and the Underwnter of counsel to the Developer m the form acceptable to the Underwnter (20) Good standmg certIficate for the Developer from the Secretary of State of Cahfomla (21) A certIficate dated the Closmg Date sIgned by an authonzed pnnclpal of Hams Realty AppraIsal (the AppraIser) m a form sattsfactory to the Underwnter and ItS counsel to the effect that (I) the mdlVldual slgnmg the certtficate IS an authonzed representatIve of the AppraIser and as such IS famlhar WIth the facts certIfied and IS authonzed and quahfied to certIfy the same (n) m the opmlOn of the AppraIser the assumpttons made m the appratsal report WIth respect to the Commumty Faclhttes DIstrict No 2005 5 (Wasson Canyon) of the CIty of Lake Elsmore dated October _ 2007 (the AppraIsal) are reasonable (111) that the AppraIser IS not aware of any event or act whIch has occurred smce the date of the Appnllsal whtch m ItS oplmon would matenally and adversely affect the conclUSIOn as to the appratsed value reached m the AppraIsal (IV) the AppraIser consents to the reproductton of the AppraIsal as AppendIx C to the OffiCial Statement and to the references to the AppraIser and the Appratsal made m the OffiCIal Statement (v) that the OffiCIal Statement has been reVIewed on behalf of the Appratser and to the best knowledge of the Appratser the statements concernmg the AppraIsal and the value of the property contamed m the OffiCIal Statement are true correct and complete m all matenal respects and do not contatn any untrue statement of a matenal fact or omIt to state a matenal fact reqUIred to be stated therem or necessary m order to make the statements therem m the hght of the ctrcumstances under whIch they were made not mlsleadmg and (VI) the DIstrict and the Underwnter are entttled to rely on the CertIficate (22) A copy of the AppraIsal 13 Aaenda I~j:l!p No 2 LE(WC)BI'A~ag~Cg2' of 316 (23) A copy of the Market AbsorptIOn Study dated August 6 2007 (the Market Absorption Study') prepared by EmpIre Economics Inc (the Market Consultant ) (24) A certificate from the Market Consultant to the followmg effect (I) the mdlvldual slgrung the certificate IS an authonzed representative of the Market Consultant and as such IS familIar With the facts certified and IS authonzed and qualIfied to certify the same (n) m the oplillon of the Market Consultant the assumptIOns made m the Market AbsorptIOn Study are reasonable (111) that the Market Consultant IS not aware of any event or act which has occurred smce the date of the Market AbsorptIOn Study which m ItS oplillon would matenally and adversely affect the conclUSIOns of the Market AbsorptIOn Study (IV) the Market Consultant consents to the reproductIOn of the Market Absorption Study as AppendiX D to the OffiCIal Statement and to the references to the Market Consultant and the Market AbsorptIOn Study made m the OffiCial Statement and (v) the Market Consultant certifies that as of the date of the certificate the Market AbsorptIOn Study contamed m the OffiCial Statement and the statements m the OffiCIal Statement under the captions THE DISTRICT ESTIMATED ABSORPTION SCHEDULE msofar as such statements purport to summarIze the Market AbsorptIOn Study are accurate m all matenal respects and do not omit to state a matenal fact necessary m order to make the statement contamed therem m the lIght of the circumstances under whIch they are made not mlsleadmg and no events or occurrences have been ascertamed by the Market Consultant as have come to ItS attention that would substantially adversely change the oplillons set forth m the Market AbsorptIOn Study (such statement may note that m makmg the foregomg statement that the Market Consultant has undertaken no additional research With respect to the Project and the dates of market entry for each project referenced m the Market AbsorptIOn Study may be delayed as a result of the delay m commencement of development of the applIcable project and that the dates for absorption may expenence a correspondmg delay as well) and (VI) the Dlstnct and the Underwnter are entitled to rely on the Certificate (25) A certificate from Hams & ASSOCiates ( SpeCial Tax Consultant ) to the effect that (I) the SpeCial Tax If applIed m accordance WIth the terms as set forth m the rate and method of apportIOn of speCial taxes With respect of the Dlstnct (the RMA ) after deductmg Admlillstratlve Expenses Will annually YIeld suffiCIent revenue to make timely pay:tnents of debt service on the Dlstnct Bonds prOVIded thdt mformatlOn and other data supplIed by the Dlstnct by the Developer by the Appraiser by the Underwnter or by any of their agents which has been relIed upon by the SpeCial Tax Consultant IS true and correct (n) the SpeCial Tax If collected m the maximum amounts permitted pursuant to the RMA on the Closmg Date would generate at least 110% of the maximum debt service payable With respect to the Dlstnct Bonds payable from such SpeCIal Tax dunng each fiscal year based on a debt service schedule supplIed by Southwest Secuntles Inc and the net taxable footage or acreage projectIOn and other data proVided by the Developer to the SpeCial Tax Consultant and confirmed m the certificates of the Developer preVIOusly delIvered to the SpeCial Tax Consultant and relIed upon by the SpeCial Tax Consultant (111) the debt service With respect to the Dlstnct Bonds If paid m accordance With their terms Will be suffiCient to pay debt service payable With respect to the Bonds (IV) the mformatlOn supplIed by such firm for 14 Aaenda Item No 2 LE(WC)BJ<A~,!%~~ of 316 use m the sectIOns of the Official Statement captioned APPENDIX E - RATE AND METHOD OF APPORTIONMENT IS true and correct as of the date of the Official Statement and as of the Closmg Date and (v) the descnptlon of the Special Tax Formula contamed m the sectIOn of the Official Statement captioned SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - RATE AND METHOD OF APPORTION IS correctly presented m all matenal respects and (26) Such additional legal oplmons certificates mstruments and other documents as the Underwnter may reasonably request to eVidence the truth and accuracy as of the date hereof and as of the date of the Closmg of the Authonty s and the Dlstnct s representatIOns and warranties contamed herem and of the statements and mformatlon contamed m the OffiCial Statement and the due performance or satisfactIOn by the Authonty and the Dlstnct on or pnor to the date of the Closmg of all the agreements then to be performed and conditIOns then to be satisfied by It All the opmlOns letters certificates mstruments and other documents mentIOned above or elsewhere m thiS Purchase Contract shall be deemed to be m compliance With the prOVISIOns hereof If but only If they are m form and substance satisfactory to Bond Counsel and the Underwnter The opmlOns and other documents presented as exhibits to thiS Purchase Contract or as Appendices to the OffiCial Statement shall be deemed satisfactory proVided they are substantially m the forms attached as exhibits to thiS Purchase Contract or as Appendices to the OffiCial Statement If the Authonty and the Dlstnct shall be unable to satisfy the conditIOns to the obligatIOns of the Underwnter to purchase to accept delivery of and to pay for the Bonds contamed m thiS Purchase Contract or If the obligations of the Underwnter to purchase to accept delivery of and to pay for the Bonds shall be termmated for any reason permitted by thiS Purchase Contract thiS Purchase Contract shall termmate and neither the Underwnter nor the Dlstnct shall be under any further obligation hereunder 9 Termmatlon The Underwnter shall have the nght to termmate the Underwnter s obligatIOns under tlus Purchase Contract to purchase to accept delivery of and to pay for the Bonds by notifying the Authonty and the Dlstnct m wntmg or by telegram of their electIOn to do so If after the execution hereof and pnor to the Closmg (a) the Umted States has become engaged m hostilities wmch have resulted m a declaration of war or a national emergency (b) there shall have occurred the declaratIOn of a general bankmg moratonum by any authonty of the Umted States or the States of New York or California (c) an event shall have occurred or been discovered as descnbed m paragraph (m) of SectIOn 5 or paragraph (m) of SectIOn 6 hereof which m the opInIOn of the Underwnter reqUires the preparatIOn and publication of disclosure matenal or a supplement or amendment to the OffiCial Statement (d) any legislatIOn ordmance rule or regulation shall be mtroduced m or be enacted by any governmental body department or agency m the State of California or a deCISion by any court of competent ]unsdlctlOn Withm the State of Califorma shall be rendered which m the Underwnter s reasonable opmlOn matenally adversely affects the market pnce of the Bonds (e) leglslatlOn shall be mtroduced by amendment or otherwise or be enacted by the House of Representatives or the Senate of the Congress of the Umted States or a declSlon by a court of the Umted States shall be rendered or a stop order ruling regulatIOn or offiCial statement by or on 15 Aaenda Item No 2 LE(WC)B'I'~~cg'410f 316 behalf of the Secuntles and Exchange COmITnSSIOIT or other governmental agency havmg JunsdlCtlOn of the subject matter shall be made or proposed to the effect that the Issuance offenng or sale of oblIgations of the general character of the Bonds or the Bonds as contemplated hereby or by the OfficIal Statement IS or would be m VIOlatIOn of any provIsIon of the Secuntles Act of 1933 as amended and as then m effect or the Secuntles Exchange Act of 1934 as amended and as then m effect or the Trust Indentl1re Act of 1939 as amended and as then m effect or WIth the purpose or effect of otherwIse prohlbltmg the Issuance offenng or sale of oblIgations of the general character of the Bonds or the Bonds as contemplated hereby or by the OffiCIal Statement (f) addItional materIal restnctIons not m force as of the date hereof shall have been Imposed upon tradmg m secuntles generally by any goverI1ll1ental authonty or by any national secuntles exchange (g) the New York Stock Exchange or other national secuntles exchange or aSSOCIatIOn or any governmental authonty shall Impose as to the Bonds or oblIgatIOns of the general character of the Bonds any matenal restnctlOns not now m force or mcrease matenally those now m force WIth respect to the extensIOn of credIt by or the charge to the net capItal reqUIrements of broker dealers (h) tradmg m secuntIes on the New York Stock Exchange or the Amencan Stock Exchange shall have been suspended or lImIted or mlmmum pnces have been establIshed on eIther such exchange or (I) any action shall have been taken by any government m respect of ItS monetary affaIrs whIch m the reasonable oplmon of the Underwnter has a matenal adverse effect on the Umted States secuntles market If thIS Purchase Contract shall be termmated pursuant to Section 8 or thIS Section 9 or If the purchase provIded for herem IS not consummated because any condItion to the Underwnter s oblIgatIOn hereunder IS not satisfied or because of any refusal mabllIty or faIlure on the part of the Authonty or the Dlstnct to comply WIth any of the terms or to fulfill any of the condItions of thIs Purchase Contract or If for any reason the Authonty or the Dlstnct shall be Ullable to perform all of ItS oblIgatIOns under thIS Purchase Contract neIther the Authonty nor the Dlstnct shall be lIable to the Underwnter for damages on acCOUllt of loss of antICIpated profits arIsmg out ofthe transactIOns covered by thIS Purchase Contract 10 Payment of Costs and Expenses (a) All costs and expenses mCldent to the sale and delIvery of the Bonds to the Underwnter mcludmg but not lImIted to (I) the fees and expenses of the Authonty and ItS COUllsel the Fmancmg Consultant DIsclosure Counsel and other consultants (u) the fees and expenses of the Dlstnct ItS COUllSel the Fmancmg Consultant DIsclosure COUllsel and other consultants (111) the fees and expenses of Bond Counsel (IV) all costs and expenses mcurred m coooectlon WIth the preparatIOn and pnntmg of the Bonds and the Dlstnct Bonds (v) all expenses m coooectlOn WIth the preparatIOn pnntmg dlstnbutlon and delIvery of the PrelImmary OffiCIal Statement the OffiCIal Statement and any amendment or supplement thereto (VI) CalIfornIa Mumclpal Statistics fees CUSIP Bureau charges fees of PublIc Secuntles ASSOCIatIOn and CalIfornIa PublIc Secuntles ASSOCIatIOn MSRB fees CalIfornIa Debt and Investment AdVISOry CommIssIon fees (vu) the fees and expenses of the Trustee and FIscal Agent and ItS cOUllsel and all other fees and expenses of the Underwnter except as proVIded m paragraph (b) below shall be payable by the Authonty from the proceeds of the Bonds (b) The Underwnter shall pay all advertlsmg expenses m coooectlon WIth the publIc offenng of the Bonds and all other expenses mcurred by It m coooectIon WIth ItS publIc offenng and dlstnbutlOn of the Bonds 16 Aqenda Item No 2 LE (We) Bl'A~~fEf9'gl of 316 II RepresentatIOns, WarrantIes and Agreements to SUrvIve Delivery The representatIOns warrantIes mdemmtIes agreements and other statements of the Authonty the Dlstnct and the Underwnter or then officers or partners set forth m or made pursuant to this Purchase Contract will remam operative and m full force and effect regardless of any mvestIgatIon made by or on behalf of the Authonty the Dlstnct or the Underwnter or any controlling person and Will survive delivery of and payment for the Bonds 12 NotIces Any notIce or other commUnIcatIOn to be gIVen under thiS Purchase Contract may be given by delivenng the same m wntIng To the Authonty Lake Elsmore Public Fmancmg Authonty c/o City of Lake Elsmore 130 South Mam Street Lake Elsmore Califorma 92530 AttentIOn City Manager To the Dlstnct Community FaCilitIes Dlstnct No 2005 5 (Wasson Canyon) ofthe City of Lake Elsmore c/o City of Lake Elsmore 130 South Mam Street Lake Elsmore California 92530 AttentIon City Manager To the Underwnter Southwest SecuntIes Inc 620 Newport Center Dnve SUite 300 Newport Beach California 92660 AttentIon Tony Wetherbee 13 PartIes m Interest ThiS Purchase Contract IS made solely for the benefit of the Authonty the Dlstnct and the Underwnter (mcludmg the successors or assigns of the Underwnter) and no other person shall acqUire or have any nght hereunder or by Virtue hereof All of the Authonty s and the Dlstnct s representatIOns warrantIes and agreements contamed m thiS Purchase Contract shall remam operatIve and m full force and effect regardless of (I) any mvestIgatIons made by or on behalf of the Underwnter (11) delivery of and payment for the Bonds pursuant to thiS Purchase Contract and (111) any termmatlOn of this Purchase Contract 14 DetermmatIon of End oftbe Underwntmg Penod For purposes of thiS Purchase Contract the End of the Underwntmg Penod for the Bonds shall mean the earlier of (a) the day of the Closmg unless the Authonty and the Dlstnct have been notified m wntmg by the Underwnter on or pnor to the day of the Closmg that the end of the underwntmg penod for the Bonds for all purposes of Rule 15c2 12 of the SecuntIes and Exchange Commission promulgated under the SecuntIes Exchange Act of 1934 (the Rule ) will not occur on the day of the Closmg or (b) the date on whICh notIce IS gIVen to the Authonty and the Dlstnct by the Underwnter m accordance With the followmg sentence In the event that the Underwnter has given notice to the Authonty and the Dlstnct pursuant to clause (a) above that the end of the underwntmg penod for the Bonds will not occur on the day of the Closmg the Underwnter 17 Aaenda Item No 2 LE (We) BI'AlpI%i~/9't5 of 316 agrees to notify the Authonty and the Dlstnct m wntmg as soon as practicable followmg the end of the underwntmg penod for the Bonds for all purposes of the Rule 15 Effectiveness Tills Purchase Contract shall become effectIve upon the execution of the acceptance by the desIgnees of the Authonty and the Dlstnct and shall be vahd and enforceable at the time of such acceptance 16 Headmgs The headmgs of the sectIOns of thIs Purchase Contract are mserted for convemence only and shall not be deemed to be a part hereof 17 Governmg Law ThIs Purchase Contract shall be construed m accordance WIth the laws of the State ofCahfomla 18 Counterparts ThIs Purchase Contract may be executed m any number of counterparts 18 Aaenda Item No 2 LE (we) BP'A1j:9g:~~1lJ of 316 II If the foregomg IS m accordance with your understandmg of the Purchase Contract please Sign and return to us the enclosed duphcate copies hereof whereupon It will become a bmdmg agreement between the Dlstnct and the Underwnter m accordance With ItS terms Very truly yours SOUTHWEST SECURITIES, INC By Title Accepted This _ day of 2007 LAKE ELSINORE PUBLIC FINANCING AUTHORITY By Executive Duector COMMUNITY FACILITIES DISTRICT NO 2005 5 (WASSON CANYON) OF THE CITY OF LAKE ELSINORE By City Manager 19 Aaenda Item No 2 LE (we) BJlA~~i~1f~ of 316 I II 55081067 I Exhibit A $ Lake Elsmore Pubhc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A Matunty Date (September I) Pnnclpal Amount Coupon Yield Al Agenda Item No 2 Page 99 of 316 ExhibIt B Supplemental OpmlOn ofFulbnght & Jaworski L L P Addressed to the Underwnter $ Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A [Closmg Date] Southwest SecuntIes Inc 620 Newport Center Dnve Smte 300 Newport Beach CalIfornia 92660 Ladles and Gentlemen ThiS letter IS addressed to you as the Underwnter pursuant to SectIOn 8( e )(8) of the Purchase Contract dated 2007 (the Purchase Contract) by and among you the Lake Elsmore PublIc Fmancmg Authonty (the Authonty') and the Commumty FaCIlItIes DistrIct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore (the Dlstnct) provldmg for the purchase of $ aggregate pnnclpal amount of Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Authonty Bonds) The Authonty Bonds are bemg Issued pursuant to the IndentI1re of Trust dated as of November I 2007 between the Authonty and Umon Bank of CalIfornia N A (the Trustee) CapitalIzed terms not otherwise defined herem shall have the meanmgs ascnbed thereto m the Indentl1re of Trust or If not defined m the IndentI1re of Trust m the Purchase Contract In additIon to the opmlOns set forth m our final legal opmlOn concernmg the valIdity of the Authonty Bonds and certam other matters dated the date hereof and addressed to the Authonty (but whIch may be relIed upon by you to the same extent as If such opmlOn were addressed to you) and based on and subject to the matters referred to m the second through fourth paragraphs of Said final legal opmlOn (but excludmg the last sentence of the fourth paragraph thereof) (which are hereby mcorporated herem by reference) and m relIance thereon as of the date hereof we are of the followmg opmlOns or have reached the followmg conclUSIOns 550810671 B 1 Agenda Item No 2 Page 100 of 316 1 The Authonty Bonds are not subject to the regIstratIOn reqUIrements of the SecuntIes Act of 1933 as amended and the Indenture of Trust IS exempt from qualificatIOn pursuant to the Trust Indenture Act of 1939 as amended 2 The Purchase Contract has been duly executed and delivered by the Authonty and the Dlstnct and (assmnmg due authonzatlOn executIon and delivery by and validity agamst the Underwnter) IS a valid and bmdmg agreement of the Authonty and the Dlstnct We call attentIOn to the fact that the nghts and obligatIOns under the Purchase Contract may be subject to bankruptcy msolvency reorganizatIOn arrangement fraudulent conveyance moratonmn and other laws relatmg to or affectmg creditors nghts to the applicatIon of eqUItable pnnclples and to the exercise of Judicial discretIOn m appropnate cases and to the limitatIons on legal remedies agamst entItIes formed pursuant to Government Code SectIOn 6500 and followmg m the State of California We express no opmlOn With respect to any mdemmficatlOn contnbutlOn chOice of law chOice of forum or waiver provlSlons contamed therem 3 The statements contamed m the OffiCial Statement dated 2007 with respect to the Authonty Bonds on the cover of the OffiCial Statement and under the captIOns INTRODUCTORY STATEMENT THE BONDS SOURCES OF PAYMENT FOR THE BONDS LEGAL MATTERS - Tax Matters APPENDIX A - SUMMARY OF THE INDENTURE and APPENDIX B - SUMMARY OF THE FISCAL AGENT AGREEMENT msofar as such statements expressly SUlllillanze certam proVISIOns of the Indenture the Fiscal Agent Agreement the Authonty Bonds and our opmlOn concernmg certam federal tax matters relatmg to the Authonty Bonds are accurate m all matenal respects This letter IS furnished by us as bond counsel to the Authonty No attorney client relatIOnship has eXisted or eXists between our firm and you m connectIon With the Authonty Bonds or by virtue of tills letter Our engagement With respect to the Authonty Bonds has termmated as of the date hereof and we disclaim any obligatIOn to update thiS letter ThiS letter IS delivered to you as Underwnter IS solely for your benefit as such Underwnter and IS not to be used Circulated quoted or otherwise referred to or relied upon for any other purpose or by any other person ThiS letter IS not mtended to be relied upon by owners of the Authonty Bonds The foregomg represent our mterpretatIon of applicable law to the facts as descnbed herem We bnng to your attentIon the fact that our conclUSIOns are an expressIOn of profeSSIOnal Judgtnent and are not a guarantee of a result Respectfully submltted 550810671 B2 Agenda Item No 2 Page 101 of316 ExlnbIt C Oplmon ofFulbnght & Jaworski L L P Special Counsel to the Authonty and the Dlstnct and addressed to the Underwnter $ Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A [ Closmg Date] Lake Elsmore Public Fmancmg Authonty 130 South Mam Street Lake Elsmore California 92530 Community Facllltles Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore c/o City of Lake Elsmore Lake Elsmore Califonua 92530 Southwest Secuntles Inc 620 Newport Center Dnve SUite 300 Newport Beach California 92660 Ladles and Gentlemen We are actmg as counsel for the Lake Elsmore Public Fmancmg Authonty (the Authonty) the Commumty Facllltles Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake EIsmore (the Dlstnct) and the City of Lake Elsmore (the City) and have acted as counsel to the Authonty the Dlstnct and the City m COllilectlOn with the matters referred to herem As such counsel we have exammed and are familiar with (I) docUlllents relatmg to the eXistence organizatIOn and operatIOn of the Authonty the Dlstnct and the City provIded to us by the Authonty the DIStnCt and the City (11) certIficatIOns by officers of the Authonty the Dlstnct and the City and (m) all necessary docUlllentatlOn of the Authonty the Dlstnct and the City relatmg to the authonzatlOn executIOn and delivery of the Indenture of Trust (the Authonty IndentJire ) dated as of November 1 2007 by and between the Authonty and Dmon Bank of California N A (the Trustee) Terms used herem and not otherwise defined have the respective meamngs set forth m the Purchase Contract dated . 2007 by and among Southwest Secuntles Inc the Authonty and the Dlstnct Based upon the foregomg and such exammatlOn of law and such other mformatlOn papers and docUlllents as we deem necessary or adVIsable to enable us to render thIS opmlOn mcIudmg the ConstitutIOn and laws of the State of California together With the 550810671 C 1 Agenda Item No 2 Page 102 of 316 resolutIOns ordmances and public proceedmgs of the Authonty and the Dlstnct we are of the followmg oplmons (1) The Authonty IS duly organized and eXlstmg under the laws of the State of Califorma (2) The Dlstnct IS duly orgamzed and eXlstmg under the laws of the State of Cali forma of California (3) The City IS duly organized and eXlstmg under the laws of the State (4) To the best of our knowledge the ResolutIOn of the Authonty authonzmg the Indenture the Purchase Contract and the Local ObligatIOn Purchase Contract were duly adopted at meetmgs of the Authonty which were duly called and held (5) To the best of our knowledge the ResolutIOns of the City Council actmg on behalf of the Dlstnct relatmg to formatIon of the Dlstnct the levy of the SpecIal Tax m the Dlstnct and authonzmg the Fiscal Agent Agreement and the Local ObligatIOn Purchase Contract were duly adopted at meetmgs of the City CouncIl which were duly called and held (6) To the best of our knowledge the Ordmance of the City authonzmg the levy of the Special Tax m the Dlstnct was duly read and adopted at a meetmg of the City Council winch was duly called and held (7) To the best of our knowledge the statements and mformatIon contamed m the Official Statement m the sectIOn entItled LEGAL MATTERS - Absence of LltIgatJon as of the date thereof and as of the date hereof does not contam an untrue statement of a matenal fact or omit to state a matenal fact reqUIred to be stated therem or necessary to make the statements therem m light of the circumstances under which they were made not mlsleadmg (8) To the best of our knowledge there IS no actIOn SUIt proceedmg mqUlry or mvestIgatlOn at law or m eqUIty before or by any court governmental agency public board or body pendmg or threatened agamst the Authonty the Dlstnct or the City wherem an unfavorable decIsIOn rulmg or findmg would (I) affect the creatIOn organizatIOn eXistence or powers of the Authonty the Dlstnct or the City or the title of their respectIve members and officers to their respectIve offices (n) enJom or restram the Issuance sale or delivery of the Authonty Bonds or the Dlstnct Bonds the receipt of any other moneys or property pledged or to be pledged under the Indenture the Fiscal Agent Agreement or the pledge thereof (m) m any way questIon or affect any of the nghts powers duties or obligatIOns of the Authonty under the Indenture or of the Dlstnct under the Fiscal Agent Agreement or with respect to the Special Taxes m the Dlstnct or the moneys and assets pledged or to be pledged to pay the pnnclpal of premium If any or mterest on the Bonds or the Dlstnct Bonds (IV) m any way questIomng or affectmg any authonty for the Issuance of the Bonds the DlstnCt Bonds or the validity or 550810671 C2 Agenda Item No 2 Page 103 of 316 enforceability of the Bonds or the Dlstnct Bonds or (v) In any way questIomng or affectIng the Purchase Contract or the Local ObligatIOn Purchase Contract or the transactions contemplated by the Purchase Contract the Local ObligatIOn Purchase Contract the IndenlIIre or the Fiscal Agent Agreement (9) The executIOn and delivery of the Authonty Documents and the other Instruments contemplated by any of such documents to which the Authonty IS a party and compliance With the provIsIOns of each thereof will not conflict with or constItute a breach of or default under any applicable law or admlmstratIve rule or regulatIon of the State of California the Umted States or any department diVISIOn agency or Instrumentality of either thereof or any applicable court or admInistratIve decree or order or any loan agreement note resolutIOn IndenlIIre contract agreement or other Instrument to which the Authonty IS a party or IS otherwise subject or bound In a manner which would matenally adversely affect the Authonty s performance under the Authonty Documents (10) The executIOn and delivery ofthe Dlstnct Documents and the other Instruments contemplated by any of such documents to which the Dlstnct IS a party and compliance With the provIsIOns of each thereof will not conflict With or constItute a breach of or default under any applicable law or admlmstratIve rule or regulatIon of the State of California the Umted States or any department diVISIOn agency or Instrumentality of either thereof or any applicable court or admInistratIve decree or order or any loan agreement note resolutIOn Indenture contract agreement or other Instrument to winch the Dlstnct IS a party or IS otherWIse subject or bound In a manner which would matenally adversely affect the Dlstnct s performance under the Dlstnct Documents (II) All approvals consents authonzatlOns electIOns and orders of or filIngs or registratIOns With any governmental authonty board agency or commiSSIOn haVIng JunsdlctIon which would constItute a conditIOn precedent to or the absence of which would matenally adversely affect the performance by the Authonty and the Dlstnct of their obligatIOns under the Authonty Documents and the Dlstnct Documents respectIvely have been obtaIned and are In full force and effect 550810671 C3 Agenda Item No 2 Page 104of316 I ThIS opmlOn IS rendered only WIth respect to the laws of the State of Cahforma and the Umted States of Amenca and IS addressed only to the Authonty the Dlstnct the CIty and Southwest Secuntles Inc Tlus letter IS furnIshed by us as counsel to the Authonty the Dlstnct and the CIty Other than the Authonty the Dlstnct and the CIty no attorney chent relatlOnslup has eXIsted or eXIsts between us and Southwest Secuntles Inc m connectIOn WIth the Bonds or by vIrtue of thIS letter Our engagement WIth respect to the Bonds has termmated as of the date hereof and we dIsclaim any obhgatlon to update thIS letter Tlus letter IS dehvered to you IS solely for your benefit and IS not to be used cIrculated quoted or otherwIse referred to or rehed upon for any other purpose or by any other person Tlus letter IS not mtended to and may not be rehed upon by owners of the Bonds No other person IS entitled to rely on thIS opmlOn nor may the addressees rely on It m connection WIth any transactIOns other than those descnbed herem Respectfully submItted 550810671 C4 Agenda Item No 2 Page 105 of 316 Exhibit D OpmlOn of Fulbnght & Jaworski L L P Disclosure Counsel Addressed to the Issuer the Dlstnct and the Underwnter $ Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A [Closmg Date] Lake Elsmore Public Fmancmg Authonty 130 South Mam Street Lake Elsmore California 92530 Cornmumty Facilities Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore c/o City of Lake Elsmore Lake Elsmore California 92530 Southwest Secuntles Inc 620 Newport Center Dnve SUite 300 Newport Beach California 92660 Ladles and Gentlemen We have acted as Disclosure Counsel to the Lake Elsmore Public Fmancmg Authonty (the Issuer) With respect to the Issuance of the above captIOned bonds (the Bonds) The Bonds are bemg Issued pursuant to the prOVISIOns of the Constitution and the laws of the State of California mcludmg the provISIons of the Marks Roos Local Bond Pooling Act of 1985 constltutmg Article 4 of Chapter 5 (cornmencmg With Section 6584) of DIVISion 7 of Title I of the Government Code of the State of Califorma as m eXistence on the Closmg Date or as thereafter amended from time to time (the Bond Law) The Bonds shall be Issued and secured pursuant to an Indenture of Trust dated as of November I 2007 (the Indenture) by and between the Authonty and Umon Bank of California, N A as trustee (the Trustee) authonzmg the Issuance of the Bonds The Bonds are more fully descnbed m the final OffiCial Statement of the Issuer dated 2007 (the OffiCial Statement) Capitalized terms not otherwise defined herem shall have the meanmg ascnbed thereto m the OffiCial Statement In rendenng thiS opmlOn we have reViewed such records documents certificates and opmlOns and made such other mvestlgatlOns of law and fact as we have deemed necessary or appropnate 55081067 I D I Agenda Item No 2 Page 106 of 316 This opmlOn IS limited to matters governed by the Federal secuntIes law of the Umted States and we asslDDe no responsibility with respect to the applicability or effect of the laws of any other junsdlctIon In our capacity as Disclosure Counsel we have rendered certam legal advice and assistance to you m connectIOn WIth the preparatIOn of the Official Statement Rendenng such legal advice and assistance mvolved among other thmgs discussIOns and mqumes concernmg vanous legal matters review of certam records doclDDents and proceedmgs and partiCipatIOn m conferences With among others your representatIves and representatIves of Bond Counsel the Fmancmg Consultant the Authonty the City the Dlstnct and other consultants at which conferences the contents of the OffiCial Statement and related matters were discussed On the basIs of the mformatIon made available to us m the course of the foregomg (but without haVing undertaken to determme or venfy mdependently or asslDDmg any responSibility for the accuracy completeness or fairness of any of the statements contamed m the OffiCial Statement) no facts have come to the attentIon of the personnel m our firm directly mvolved m rendenng legal adVice and assistance m connectIOn with the preparatIOn of the OffiCial Statement which cause us to believe that the OffiCial Statement as of ItS date (excludmg therefrom financial engmeenng and statIstIcal data forecasts projectIOns estImates assumptIOns and expressIOns of opmlOns the treatment of the Bonds or the mterest discount or premllDD related thereto for tax purposes under the law of any junsdlctlOn and the statements contamed m the OffiCial Statement under the captIOns LEGAL MATTERS - Tax Matters and m the Appendices thereto as to all of which we express no view) contamed any untrue statement of a matenal fact or omitted to state a matenal fact necessary to make the statements therem m the light of the CIrClDDstances under which they were made not mlsleadmg Dunng the penod from the date of the OffiCial Statement to the date of tlus opmlOn except for our review of the certificates and opmlOns regardmg the OffiCial Statement delivered on the date hereof we have not undertaken any procedures or taken any actIOns which were mtended or likely to eliCit mformatlOn concernmg the accuracy completeness or fairness of any of the statements contamed m the OffiCial Statement We are furmslung thiS oplmon to you as Disclosure Counsel to the Issuer solely for your benefit ThiS opmlOn IS rendered m connectIon With the transactIOn descnbed herem and may not be relied upon by you for any other purpose ThiS opmlOn shall not extend to and may not be used circulated quoted referred to or relied upon by any other person firm corporatIOn or other entIty WithOUt our pnor wntten consent Our engagement With respect to tlus matter termmates upon the delivery oftlus opmlOn to you at the tIme of the closmg relatmg to the Bonds and we have no obligatIOn to update thiS opmlOn Very truly yours 550810671 D2 Agenda Item No 2 Page 107 of 316 Exhibit E Certificate of the Developer Reference IS made to the Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Authonty Bonds) to the Purchase Contract (the Purchase Contract) by and among the Lake Elsmore Public Fmancmg Authonty (the Authonty') the Commumty FaCIlitIes Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore (the Dlstnct) and Southwest SecuntIes Inc (the Underwnter) relatmg to the Authonty Bonds and to the Dlstnct Bonds ThiS certificate IS delivered pursuant to SectIOn (8)(e)(18) of the Purchase Contract Capitalized terms used herem and not otherwise defined have the meanmgs ascnbed to them m the Purchase Contract The underSigned certifies that he IS familiar WIth the facts herem certified and IS authonzed and qualified to certify the same as an authonzed officer of Lennar Homes of California rnc a California corporatIOn (the Developer) and the undefSlgned on behalf of the Developer further certifies as follows 1 The Developer has been duly mcorporated and organized and validly eXists m good standmg under the laws of the State of California and has all requlSlte nght power and authonty (I) to execute and deliver thiS Certificate and to execute and deliver at Closmg Its Contmumg Disclosure Agreement (the Contmumg Disclosure Agreement ) dated as of November 1 2007 by and between the Developer and Umon Bank of California N A as dlssemmatlOn agent (n) to own and develop ItS property WIthm the Dlstnct as descnbed m the PrelImmary OffiCial Statement (111) to carry on Its busmess as presently conducted and (IV) to undertake all of the transactIons on ItS part contemplated by the Contmumg Disclosure Agreement and descnbed m the PrelImmary OffiCial Statement 2 As set forth m and as of the date of the PrelImmary OffiCial Statement the Developer owns the property (the Property) wlthm the Dlstnct The Developer makes the representatIOns herem With respect to all of such parcels to whIch It holds tItle m the Dlstnct as of the date hereof Except as otherwise descnbed m the PrelImmary OffiCial Statement the Developer IS and the Developer s current expectatIon IS that the Developer shall remam the developer of the Property Except as otherwise descnbed m the PrelImmary OffiCial Statement the Developer has not entered mto an agreement for development or management of the Property With any entIty 3 The Developer has or will have pnor to Closmg duly authonzed the executIOn and delivery at Closmg of ItS Contmumg Disclosure Agreement and IS duly authonzed to perform the obligatIOns on Its part to be performed thereunder To the Actual Knowledge of the Undersigned the Developer has not prevIOusly failed to comply With any oblIgatIOns Imposed upon It under Rule l5c2 12 of the SecuntIes and Exchange CommiSSIOn under the SecuntIes Exchange Act of 1934 as amended to proVide penodlC 550810671 E 1 Agenda Item No 2 Page 108 of 316 contmumg disclosure reports or notices of matenal events m California m the past five years 4 Except as disclosed m the Prelunmary Official Statement to the Actual Knowledge of the UnderSigned the Developer IS not m breach of or m default under any applicable law or admmlstratlve regulatIOn of the State of California or the Uruted States or any agency or mstrumentality of either whICh breach or default would m any way matenally and adversely affect the Contmumg Disclosure Agreement the Developer s ability to perform ItS obligations under the Contmumg Disclosure Agreement or the Developer s ability to pay the special taxes levied agamst the Property pnor to delinquenCies (the Special Taxes) and to the Actual Knowledge of the UndefSlgned no event has occurred and IS contmumg which With the passage of time or givmg of notice or both would constitute such a breach or default and to the Actual Knowledge of the UndefSlgned the executIOn and delivery at Closmg by the Developer of ItS Contmumg Disclosure Agreement and compliance With the provlSlons thereof will not conflict With or constitute a breach of or default under any law or admlmstratlve regulatIOn applicable to the Developer 5 Except as disclosed m the Prelimmary OffiCial Statement to the Actual Knowledge of the UndefSlgned the Developer IS not m breach of or m default under any applicable Judgment or decree or any loan agreement option agreement development agreement mdenture fiscal agent agreement bond note resolutIOn agreement or other mstrument to winch the Developer IS or will upon Issuance of the Bonds be a party or otherwise subject which breach or default would m any way matenally and adversely affect the Contmumg Disclosure Agreement the Developer s ability to perform ItS obligations under the Contmmng Disclosure Agreement or ItS ability to pay the Special Taxes on the Property and no event has occurred and IS contmumg that With the passage of time or glvmg of notice or both would constitute such a breach or default and the execution and delivery at Closmg by the Developer of ItS Contmumg Disclosure Agreement and compliance With the provlSlons thereof will not to the Actual Knowledge of the Undersigned conflICt With or constitute a breach of or default under any Judgment decree loan agreement mdenture fiscal agent agreement bond note resolutIOn agreement or other mstrument to which the Developer IS a party or otherwise subject winch breach or default would m any way matenally and adversely affect the Contmumg Disclosure Agreement the Developer s ability to perform ItS obligatIOns under the Contmumg Disclosure Agreement ItS ability to develop the Property or ItS ability to pay the Special Taxes levied on such Property 6 To the Actual Knowledge of the underSigned the Developer IS not currently m matenal default on any loans lmes of credit or other obligatIOn related to ItS development which could have a matenal adverse affect by the Developer of ItS property wlthm the District 7 has no loans Property Except as descnbed m the Prelimmary OffiCial Statement the Developer outstandmg and unpaid and no Imes of credit that are secured by the 55081067 I E2 Agenda Item No 2 Page 109 of 316 8 Except as set forth m the PrelImmary Official Statement to the Actual Knowledge of the UndersIgned no lItIgatIOn IS pendmg (WIth servIce of process to the Developer havmg been accomplIshed) or to the Actual Knowledge of the UndersIgned threatened (a) to restram or enJom collectIOn of SpeCIal Taxes or other sums pledged or to be pledged to pay the pnnclpal of and mterest on the Bonds (b) to restram or enJom the executIon of and performance of the Developer s oblIgatIOns under ItS Contmumg DIsclosure Agreement (c) to restram or enJom development of the Property (d) m any way contestmg or affectmg the valIdIty of the Special Taxes ItS Contmumg DIsclosure Agreement or any other document lIcense permIt or approval necessary to the performance on the Developer s part under ItS Contmumg DIsclosure Agreement or (e) whIch would m any way matenally and adversely affect ItS abIlIty to develop the Property or to pay SpeCIal Taxes 9 Except as set forth m the PrelImmary OffiCial Statement to the Actual Knowledge of the UndersIgned no lItIgatIOn IS pendmg (wIth servICe of process to the Developer haVIng been accomplIshed) or to the Actual Knowledge of the UndersIgned threatened agamst the Developer whIch would matenally and adversely affect the abIlIty of the Developer to complete the development and sale of the Property or ItS abIlIty to pay SpeCIal Taxes or ad valorem tax oblIgatIOns pnor to delmquency on ItS Property wlthm the DIstrIct 10 As of the date hereof except as clanfied below the PrelImmary OffiCIal Statement solely WIth respect to mformatlOn contamed therem WIth respect to the Developer the ownershIp and proposed development of the Property property ownershIp wlthm the DIstrIct the Developer s development plan the Developer s financmg plan the Developer s lenders and contractual arrangements If any as set forth under the captIOns THE DISTRICT (excludmg the mformatlOn regardmg the AppraIsal the absorptIOn study market value ratIO and annual special tax ratIo) IS true and correct m all matenal respects and does not contam any untrue statement of a matenal fact or omIt to state a matenal fact reqUIred to be stated therem or necessary to make the statements therem m the lIght of the CIrcumstances under whIch they were made not mlsleadmg 11 The Developer has full power and authonty to own and develop the Property and to carry on Its busmess as presently conducted and as descnbed m the PrelImmary OfficIal Statement 12 The Developer covenants that whIle the Bonds or any refundmg oblIgatIons related thereto are outstandmg the Developer wIll not bnng any actIOn SUIt proceedmg mqUlry or mvestIgatIon at law or m eqUIty before aJlY court regulatory agency publIc board or body that m any way seeks to challenge or overturn the formatIon of the Dlstnct to challenge the adoptIOn of the ordmance levymg SpeCIal Taxes wlthm the DIstrIct to mvalIdate the DIstrIct or any of the Bonds or any refundmg oblIgatIOns or to mvalIdate the special tax lIens Imposed under SectIOn 31155 of the Streets aJld HIghways Code based on recordatIOn of the notIces of speCIal tax lIen relatmg thereto The foregomg covenant shall not prevent the Developer m any way from bnngmg any other actIOn SUIt proceedmg mqUlry or mvestIgatlOn at law or m eqUIty relatmg to the followmg (I) that the SpeCIal Tax has not been leVIed m accordance WIth 55081067 1 E3 Agenda Item No 2 Page 110of316 the methodologies contamed m the DIstrIct s rate and method of apportIOn (the Rate and Method of ApportIOnment) pursuant to whIch the SpecIal Taxes are levIed (ll) the applIcatIOn or use of the SpecIal Taxes levIed and collected or (m) the enforcement of the oblIgatIons of the DIstrIct under the FIscal Agent Agreement or any other agreements between the Developer the CIty and/or the DIstrIct or for whIch the Developer IS a party or benefiCIary 13 Except as dIsclosed m the PrelImmary OffiCIal Statement to the Acrual Knowledge of the UnderslgIled no other publIc debt secured by a tax or assessment on the land m the DIstrIct IS m the process ofbemg authonzed and no assessment dIstrIcts or commumty facIlItIes dIstrIcts are m the process of bemg formed that mclude any portIOn of the land wlthm the Dlstnct 14 Except as descnbed m the PrelImmary OffiCIal Statement the Developer has not assumed any oblIgatIons under any JudgIllent decree contract or otherwIse that would matenally mterfere WIth the Developer s executIon and performance of Its oblIgatIOns under the Contmumg DIsclosure Agreement or whIch would m any way matenally and adversely affect ItS abIlIty to develop the Property or to pay SpecIal Taxes 15 To the Actual Knowledge of the UnderslgIled and except as dIsclosed m the PrelImmary OffiCIal Statement the Developer and ItS affilIates have not prevIOusly defaulted m a matenal amount or manner m payment of or are not currently delmquent on any ad valorem assessment or specIal tax oblIgatIons that was not eIther cured WIthIn the fiscal year m whICh the specIal tax or assessment was levIed or pnor to a foreclosure actIOn bemg commenced 16 The Developer has receIved a copy of the Rate and Method of ApportIOnment contammg the prepayment formula The Developer acknowledges that any prepayment of the levy of the SpecIal Taxes WIth respect to any parcel of property shall only be made m accordance WIth saId terms 17 The Developer shall comply WIth the provIsIOn of the Bond Law relatmg to the NotIce of SpecIal Tax descnbed m CalIfornIa Government Code SectIOn 53341 5 m connectIon WIth the sale of the Property 18 To the Acrual Knowledge of the underslgIled the Developer IS solvent and no proceedmgs are pendmg or to the Acrual Knowledge of the UnderslgIled threatened m whIch the Developer may be adjudICated as bankrupt or dIscharged from any and all of Its debts or oblIgatIOns or granted an extensIOn of tIme to pay ItS debts or oblIgatIOns or a reorganIzatIon or readjustment of ItS debts 19 To the Actual Knowledge of the UnderslgIled the Developer has not filed for nor IS the Developer aware of a reassessment of the assessed value of the Property 20 To the Actual Knowledge of the UnderslgIled there are no claIms dIsputes SUItS actIOns or contmgent lIabIlItIes of the Developer whIch may matenally or adversely affect the development of the Property 550810671 E4 Agenda Item No 2 Page 111 of 316 21 To the Actual Knowledge of the Undersigned there are no clauns disputes SUitS aclions or contmgent habilllies among by and between the Developer or ItS financial partners or among, by and between the Developer and any contractors workmg m the Dlstnct whICh may matenally adversely affect the development of the Property or the payment of the Special Taxes 22 Based upon ItS current development plans mcludmg Without hmltalion ItS current budget and subject to economic condllions and nsks generally mherent m the development of real property the Developer anliclpates that It will have suffiCient funds to carryon ItS busmess presently conducted and develop the Property as descnbed m the Prehmmary OffiCial Statement and to pay Special Taxes assessed agamst the Property However the Developer IS not obhgated to make any addllional capital contnbuhon or loan to the Developer at any time and the Developer IS not obhgated to payor to contnbute addltlOnal capital for the payment of Special Taxes 23 To the Actual Knowledge of the UndefSlgned all mformalion submitted by or on behalf of the Developer to the City the Dlstnct the SpeCial Tax Consultant or the Underwnter m connectlOn With the Issuance of the Bonds and to Hams Realty Appraisal (the Appraiser') m conneclion With the preparatlOn of the appraisal relatmg to the Dlstnct was at the lime of submissIOn and IS as of the date of thiS certificate to the Actual Knowledge of the Undersigned true and correct m all matenal respects 24 The Developer consents to the Issuance of the Bonds The Developer acknowledges and agrees that the proceeds of such Bonds will be used together m some cases With the proceeds of bonds Issued for other Improvement areas for the Improvements as descnbed m the Prehmmary OffiCial Statement and that the costs of acqulSllion and construclion of such Improvements are eslimates Any mcrease m costs m excess of the eslimated costs relatmg to Improvements will reduce the Improvements which may be financed by the Dlstnct and neither the City nor the Dlstnct has any obhgatlOn to provide moneys to pay for any such costs 25 As to mformatlOn mdlcated m SectIOn 9 hereof concemmg the Developer and development wltlnn the Dlstnct and subject to the hmltatlOns and exclUSIOns set forth m Seclion 9 the Developer agrees to mdemmfy and hold harmless to the extent permitted by law the Dlstnct and the City and their offiCials and employees and each person if any who controls any of the foregomg wlthm the meanmg of SectIOn 15 of the Secuntles Act of 1933 as amended or of SectlOn 20 of the Secunlies Exchange Act of 1934 as amended agamst any and all losses claims damages or habillhes Jomt or several to which such mdemmfied party may become subject under any statute or at law or m eqUity or otherwise and shall reimburse any such mdemmfied party for any legal or other expense mcurred by It m connectIOn With mveshgatmg any such claims agamst It and defendmg any such aclions msofar as such losses claims damages habilllies or actIOns arise out of or are based upon any untrue statement or alleged untrue statement of a matenal fact or the omiSSion or alleged omission to state m the final OffiCial Statement or m any amendment or supplement to such final OffiCial Statement a matenal fact necessary to make the statement therem m hght of the circumstances under winch It was made not misleadmg ThiS mdemmty proVISIOn shall not be construed as a hmitatlOn on 55081067 I E5 Agenda Item No 2 Page 112of316 any other lIabilIty winch the Developer may othefWlse have to any mdemmfied party provided that m no event shall the Developer be oblIgated for double mdemmficatlOn or for the neglIgence or Willful misconduct of an mdemmfied party 26 The Developer agrees to execute Its Contmumg Disclosure Agreement substantially m the form attached as AppendIx G to the OffiCial Statement With such addItIOnal changes as may be agreed upon by the Developer 27 If between the date hereof and the date of the Closmg any event relatmg to or affectmg the Developer or the development shall occur of whICh the underSigned has actual knowledge whICh might or would cause the PrelImmary OffiCial Statement as then supplemented or amended to contam an untrue statement of a matenal fact or to omit to state a matenal fact reqUired to be stated therem or necessary to make the statements therem m the lIght of the circumstances under which they were made not mlsleadmg the Developer shall notify the Dlstnct and the Underwnter and If m the opmlOn of counsel to the Dlstnct or the Underwnter such event reqUires the preparatIOn and publIcation of a supplement or amendment to the PrelImmary OffiCial Statement the Developer shall reasonably cooperate WIth the Dlstnct m the preparation of an amendment or supplement to the PrelImmary OffiCial Statement m form and substance satisfactory to counsel to the Dlstnct and to the Underwnter 28 For a penod of 90 days after the Issuance of the Bonds If any event relatmg to or affectmg the Developer or the development shall occur of which the underSigned has actual knowledge as a result of winch It IS necessary m the oplmon of the Underwnter or counsel to the Dlstnct to amend or supplement the OffiCial Statement m order to make the OffiCial Statement not mlsleadmg m the lIght of the ClrcUlUstances eXlstmg at the hme It IS delIvered to a purchaser the Developer shall reasonably cooperate With the Dlstnct and the Underwnter m the preparatIOn of an amendment or supplement to the OffiCial Statement m form and substance satisfactory to the Underwnter and counsel to the Dlstnct winch will amend or supplement the OffiCial Statement so that It will not contam an untrue statement of a matenal fact or omit to state a matenal fact necessary m order to make the statements therem m the lIght of the ClfcUlUstances eXlstmg at the time the OffiCial Statement IS delIvered to a purchaser not mlsleadmg 29 The Developer agrees to delIver a bnng down certificate dated the date of Issuance of the Bonds at the time of Issuance of the Bonds m substantially the form attached as Exhibit F to the Purchase Contract to affirm and restate the Developer s certificatIOns made herem prOVided that If any event related to or affectmg the Developer ItS AffilIates or the development of the Property shall occur as a result of which It IS necessary to modify the bnng down certificate the Developer agrees to delIver a new bnng down certificate revised to reflect such event 30 On behalf of the Developer I have reviewed the contents of thiS Certificate and the Developer has consulted With counsel regardIng the meanmg of ItS contents The Developer acknowledges and understands that a vanety of state and federal laws mcludmg but not lImited to the Secuntles Act of 1933 and Rule lOb 5 55081067 I E6 Agenda Item No 2 Page 113 of 316 promulgated under the Secuntles Exchange Act of 1934 may apply to the Developer and that under some circumstances certificatIOn as to the matters set forth m tins Certificate without additional disclosures or other actIOn may not fully discharge all duties and obligations of the Developer under such laws 31 As used herem the term Actual Knowledge of the UndefSlgned shall mean the knowledge that the undefSlgned currently has as of the date of this Certificate or has obtamed from an mtervlew With such officers and responsible employees of the Developer as the undersigned has reasonably determmed are likely m the ordmary course of their respective duties to have knowledge of the matters set forth herem Other than as set forth m the Immediately precedmg sentence with your permission the underSigned has not conducted any additional mspectlOn or mqUlry DATED 2007 LENNAR HOMES OF CALIFORNIA INC a Califorma corporatIOn By Name Title 5503\067 \ E7 Agenda Item No 2 Page 114 of 316 Exhibit F Bnng Down Certificate of the Developer Reference IS made to the Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A and to the Purchase Contract (the Purchase Contract) by and among the Lake Elsmore Public Fmancmg Authonty (the Authonty) the Community FacilitIes Dlstnct No 2005 5 (Wasson Canyon) of the City of Lake Elsmore (the Dlstnct ) and Southwest SecuntIes Inc (the' Underwnter) dated 2007 Tills certificate IS delivered pursuant to the Purchase Contract Capitalized terms used herem and not otherwise defined have the meamngs ascnbed to them m the Certificate dated 2007 delivered by Lennar Homes of California Inc a Califonua corporatIon (the Certificate) which IS attached hereto as Exhibit A The undersigned certifies that [he/she] IS familiar with the facts herem certified and IS authonzed and qualified to certify the same as an authonzed officer of the Developer and the underSigned on behalf of the Developer further certifies as follows I Each statement made m the Certificate IS affirmed and restated as If made on the date hereof provided that each statement made m the Certificate refemng to the Prelimmary OffiCIal Statement IS affirmed as It related to the final OffiCial Statement 2 To the Actual Knowledge of the UnderSigned no event has occurred smce the date of the Prelimmary OffiCIal Statement which has adversely affected or Will matenally and adversely affect the busmess properties operatlons prospects or finanCial condltlon of the Developer which would matenally and adversely affect the Developer s ability to develop the Property or ItS ability to pay Special Taxes 3 Each statement made m the Certificate refemng to the Contmumg Disclosure Agreement IS affirmed as If It relates to the Contmumg Disclosure Agreement as executed and delivered 550810671 F I Agenda Item No 2 Page 1150f316 4 The Developer IS duly authonzed to execute and deliver ItS Continuing Disclosure Agreement and to perform the obligatIOns on ItS part to be performed thereunder and ItS Continuing Disclosure Agreement constitutes the legal valid and binding obligatIOns of the Developer enforceable against It In accordance With ItS terms except as such enforcement IS limited by bankruptcy Insolvency reorganizatIOn arrangement moratonum fraudulent conveyance and other similar laws relating to or affecting the nghts of creditors and certain eqUitable legal or statutory pnnclples affecting the enforcement of contractual nghts generally regardless of whether such enforcement IS considered In a proceeding In eqUity or at law DATED November 2007 LENNAR HOMES OF CALIFORNIA lNC a California corporation By Name Title 55081067 I F2 Agenda Item No 2 Page 116 of 316 CONTINUING DISCLOSURE AGREEMENT (City of Lake Elsmore CommumtyFacilltles Dlstnct No 20055 (Villages at Wasson Canyon)) This Contmumg Disclosure Agreement (the Disclosure Agreement) dated as of November 1 2007 IS executed and dehvered by the City of Lake Elsmore Commumty Faclhtles Dlstnct No 20055 (Villages at Wasson Canyon) (the Dlstnct) and Umon Bank ofCahfornla N A as Dlssemmatlon Agent (the Dlssemmatlon Agent ) m connectIOn with the Issuance of the $ Lake Elsmore Pubhc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) The Bonds are bemg Issued pursuant to prOVISIOns of an Indenture of Trust dated as of November 1 2007 (the Indenture') by and between the Lake Elsmore Pubhc Fmancmg Authonty (the Issuer) and Umon Bank of Cahfornla N A (the Trustee) The Dlstnct and the Dlssemmatlon Agent covenant and agree as follows SECTION 1 Purpose onhe Disclosure Agreement This Disclosure Agreement IS bemg executed and dehvered by the Dlstnct and the DlssemmatlOn Agent for the benefit of the Beneficial Owners of the Bonds and m order to assist the Partlclpatmg Underwnter m complymg With S E C Rule l5c2 l2(b)(5) SECTION 2 Defimtlons In addition to the defimtlOns set forth m the Indenliire which apply to any capltahzed term used m thiS Disclosure Agreement unless otherwise defined m thiS SectIOn the followmg capltahzed terms shall have the followmg meanmgs Annual Report shall mean any Annual Report prOVided by the Dlstnct pursuant to and as descnbed m Sections 3 and 4 of thiS Disclosure Agreement BeneficlalOwner shall mean any person which (a) has the power directly or mdlrectly to vote or consent With respect to or to dispose of ownerslup of any Bonds (mcludmg persons holdmg Bonds through nommees, deposltones or other mtermedlanes) or (b) IS treated as the owner of any Bonds for federal mcome tax purposes Disclosure Representative shall mean the City Manager of the City or hiS or her deSignee or such other officer or employee as the DIstnct shall deSignate m wntmg to the DlssemmatlOn Agent from time to time DlssemmatlOn Agent shall mean Umon Bank of Cahfornla, N A actmg m ItS capacity as Dlssemmatlon Agent hereunder or any successor Dlssemmatlon Agent deSignated m wntmg by the Dlstnct Listed Events shall mean any of the events listed m SectIOn 5(a) of thiS Disclosure Agreement NatIOnal RepOSitory shall mean any NatIOnally Recognized MuniCipal Secuntles InformatIOn Reposllory for purposes of the Rule The National ReposItones currently approved by the Secuntles and Exchange CommISSIOn are set forth m the SEC web sIte located at hltp Ilwww sec gov 60031320 1 Agenda Item No 2 Page 117of316 Partlclpatmg Underwnter shall mean any of the ongmal underwnters of the Bonds reqUired to comply With the Rule m connectlOn With offenng of the Bonds RepOSitory' shall mean each NatlOnal RepOSitory and each State RepOSitory Rule shall mean Rule l5c2 l2(b)(5) adopted by the Secunlles and Exchange CommlsslOn under the Secunlles Exchange Act of 1934 as the same may be amended from llme to llme State shall mean the State ofCahforma State RepOSitory' shall mean any pubhc or pnvate repository or enllty deSignated by the State as a state repository for the purpose of the Rule and recognized as such by the Secunlles and Exchange CommlsslOn As of the date ofthls Agreement there IS no State RepOSitory SECTION 3 ProvlSlon of Annual Reports (a) The Dlstnct shall or shall cause the DlssemmatlOn Agent to not later than 225 days after the end of the City s fiscal year commencmg With fiscal year endmg June 30 2007 provide to each RepOSitory and the Partlclpatmg Underwnter an Annual Report whiCh IS consistent With the reqUirements of SectlOn 4 of tills Disclosure Agreement The Annual Report may be submitted as a smgle docmnent or as separate docmnents compnsmg a package and may mclude by reference other mformatlOn as provided m SectlOn 4 of tills Disclosure Agreement (b) Not later than fifteen (15) Busmess Days pnor to the date speCified m subsecllon (a) for provldmg the Annual Report to Reposltones the Dlstnct shall proVide the Annual Report to the DlssemmatlOn Agent If by such date the Dlssemmallon Agent has not received a copy of the Annual Report the Dlssemmallon Agent shall contact the Dlstnct to determme If the Dlstnct IS m compliance With the first sentence of tills subsectlOn (b) The Dlstnct shall prOVide a wntten certlficatlOn With each Annual Report furnished to the DlssemmatlOn Agent to the effect that such Annual Report conslltutes the Annual Report reqUired to be furnished by It hereunder The DlssemmatlOn Agent may conclUSively rely upon such certlficallon of the Dlstnct and shall have no duty or obligallon to review such Annual Report (c) If the DlssemmatlOn Agent IS unable to venfy that an Annual Report has been prOVided to Reposltones by the date reqUired m subsectlOn (a) the DlssemmatlOn Agent shall send a nollce to each RepOSitory or to the MuniCipal Secunlles Rulemakmg Board and the State RepOSitory If any m substantially the form attached as Exhibit A (d) The DlssemmatlOn Agent shall (I) determme each year pnor to the date for provldmg the Annual Report the name and address of each NatlOnal RepOSitory and the State RepOSitory If any and (11) to the extent mformatlOn IS known to It file a report With the Authonty and (Ifthe DlssemmatlOn Agent IS not the Trustee) the Trustee certlfymg that the Annual Report has 60031320 I 2 Agenda Item No 2 Page 118 of 316 been provided pursuant to tins Disclosure Agreement statmg the date It was proVided and hstmg all the Reposltones to which It was proVided SECTION 4 Content of Annual Reoorts The Dlstnct s Annual Report shall contam or mclude by reference the followmg (as of June 30 next precedmg the Annual Report date or the most recent readily aVllllable mformatlOn) (a) The pnnclpalll1llount ofthe Bonds outstandmg (b) The balance of the Reserve Account and the Reserve ReqUirement (c) The balance of the Improvement Fund (d) A table showmg value to hen ratios (either mdlvldually of m categones such as 'below 3 I 3 I to 4 1 4 I to 5 1 etc) for all parcels subject to special taxes m the Dlstnct based on the ratIO of assessed valuation of such parcels to all overlappmg direct debt (e) The starns of the payment of special taxes for the properties wlthm the Dlstnct wluch were due and payable dunng the precedmg fiscal year (the Special Taxes) mcludmg as to dehnquent parcels (1) the number of parcels dehnquent m the payment of Special Taxes (2) the aggregate ll1llount ofthe delmquent SpeCial Taxes (3) as to any parcel for wluch the delmquent Special Taxes represents more than 5% ofthe aggregate Special Taxes wlthm the DIStnCt (II) the assessor s parcel number (Ill) the Identity of the owner(s) of such parcel based on the Assessor s Roll or County delmquency report received by the City wluchever IS more current (IV) the aggregate ll1llount of delmquent property taxes assessments (both fixed hen and armual) and SpecIal Taxes and the accrued penalties and mterest on such aggregate amount and (4) the assessment delmquency rate for such precedmg fiscal year (f) The status of any JudICial foreclosure proceedmgs ImtJated by the Dlstnct as a result of the delmquency m the payment of Special Taxes and the sUllllllary of the results of foreclosure sales If available (g) As to any parcel for whICh the armual speCial tax levy represents more than 5% of the aggregate special tax levy Wlthm the DIStnCt 60031320 1 3 Agenda Item No 2 Page 119 of 316 (1) names of the owners of such parcels as shown on the Assessor s Roll or County delmquency report received by the City whichever IS more current (2) percentage ofthe speCial tax levy allocated to such parcels (3) Developed Property or Undeveloped Property status (as such terms are defined m the RMA) of such parcels (4) slgmficant amendments to applicable Dlstnct granted land use entitlements (5) status of any slgmficant conditIons of approval of development Imposed by the Dlstnct as to any undeveloped parcel and (6) status of any slgmficant legislative admlmstratlve or Judicial challenges to the development of any undeveloped parcels or to the use or contmumg use of any parcel known to the Dlstnct (h) The audited finanCial statements for the City for the precedmg fiscal year (or If not available at the time of filmg the unaudited finanCial statements) The audited finanCial statements shall be prepared m accordance With generally accepted accountmg pnnclples as prescnbed for govenunental unitS by the Govenunental Accountmg Standards Board proVided however that the City may from time to time If reqUired by federal or state legal reqUirements modify the baSIS upon which ItS finanCial statements are prepared (I) The pnnClpal amount of prepayments of the SpeCial Tax With respect to the Dlstnct for the precedmg fiscal year Any or all of the Items listed above may be mcluded by speCific reference to other documents mcludmg offiCial statements of debt Issues ofthe City or related public entities whICh have been submitted to each of the Reposltones or the Secuntles and Exchange CommiSSIOn If the document mcluded by reference IS a final offiCial statement It must be available from the MuniCipal Secuntles Rulemakmg Board The Dlstnct shall clearly Identify each such other document so mcluded by reference SECTION 5 Reportmg ofSlgmficant Events (a) cause to be gIVen Bonds Ifmatenal Pursuant to the prOVlSlons of thiS SectIOn 5 the Dlstnct shall give or notice of the occurrence of any of the followmg events With respect to the I pnnclpal and mterest payment delmquencles 2 non payment related defaults 3 modificatIOns to nghts of Bondholders 6003 I 320 1 4 Agenda Item No 2 Page 120 of 316 4 optIOnal contmgent or unscheduled bond calls 5 defeasances 6 ratmg changes 7 adverse tax opmlOns or events adversely affectmg the tax exempt status of the Bonds 8 unscheduled draws on the debt service reserves reflectmg financial dIfficultIes 9 unscheduled draws on credit enhancements reflectmg financial difficultIes 10 release substItutIOn or sale of property secunng repayment of the Bonds and 11 substItutIOn of credit or liqUidity providers or their failure to perform (b) The Disclosure RepresentatIve shall wlthm one (1) Busmess Day of obtammg actual knowledge of the occurrence of any of the Listed Events or as soon as reasonably practIcable thereafter promptly notIfy the DlssemmatIon Agent m wntmg whether or not to report the event pursuant to subsectIon (f) and to the Bondholders (c) Whenever the Dlstnct obtams knowledge of the occurrence of a Listed Event the Dlstnct shall as soon as pOSSible determme If such event would be matenal under applicable federal secuntIes laws (d) If the Dlstnct has determmed that knowledge of the occurrence of a Listed Event would be matenal under applicable federal secuntIes laws the Dlstnct shall promptly notIfy the DlssemmatlOn Agent m wntmg Such notIce shall mstruct the DlssemmatlOn Agent to report the occurrence pursuant to subsectIOn (f) (e) If m response to a request under subsectIon (b) the Dlstnct determmes that the Listed Event would not be matenal under applicable federal secuntles laws the Dlstnct shall so notify the DlssemmatIon Agent m wntmg and mstruct the DlssemmatlOn Agent not to report the occurrence pursuant to subsectIOn (f) (f) If the DlssemmatlOn Agent has been mstructed by the Dlstnct to report the occurrence of a Listed Event the DlssemmatlOn Agent shall file a notIce of such occurrence With the MUnICipal SecuntIes Rulemakmg Board and the State RepOSitory or the Reposltones Notwlthstandmg the foregomg notIce of Listed Events descnbed m subsectIons (a)(4) and (5) need not be given under thiS subsectIOn any earlier than the notIce (If any) of the underlymg event IS given to Holders of affected Bonds pursuant to the Indenture SECTION 6 TermmatIon of Reoortmg ObligatIOn The Dlstnct s obligatIOns under thiS Disclosure Agreement shall termmate upon the legal defeasance pnor redemptIOn or payment m 6003 I 320 1 5 Agenda Item No 2 Page 121 of316 full of all of the Bonds If such termmatlOn occurs pnor to the final matunty of the Bonds the Dlstnct shall give notIce of such termmatlOn m the same manner as for a Listed Event under SectIon 5(f) SECTION 7 DlssemmatIon Agent The Dlstnct may from tIme to tIme appomt or engage a DlssemmatIon Agent to assist It m carrymg out ItS oblIgatIOns under thiS Disclosure Agreement and may discharge any such DlssemmatlOn Agent WIth or Without appomtmg a successor DlssemmatIon Agent The DlssemmatlOn Agent shall not be responsible m any manner for the content of any notIce or report prepared by the Dlstnct pursuant to thiS Disclosure Agreement The ImtIal DlssemmatlOn Agent shall be Dmon Bank of CalIfornia N A The DlssemmatlOn Agent may resign by provldmg thirty days wntten notIce to the Dlstnct The DlssemmatIon Agent shall not be responsible for the content of any report or notIce prepared by the Dlstnct The DlssemmatlOn Agent shall have no duty to prepare any mformatlOn report nor shall the DlssemmatIon Agent be responsible for filmg any report not proVided to It by the Dlstnct m a tImely manner and m a form SUItable for filmg SECTION 8 Amendment. Waiver Notwlthstandmg any other prOVISIOn of thiS Disclosure Agreement the Dlstnct and the DlssemmatlOn Agent may amend thiS Disclosure Agreement (and the DlssemmatlOn Agent shall agree to any amendment so requested by the Dlstnct) proVided the DlssemmatIon Agent shall not be oblIgated to enter mto any such amendment that modifies or mcreases ItS dutIes or oblIgatIOns hereunder and any proVISIOn of thiS Disclosure Agreement may be waived prOVided that the followmg conditIons are satIsfied (a) If the amendment or WaIver relates to the prOVlSlons of SectIOns 3(a) 4 or 5(a) It may only be made m connectIOn WIth a change m CIrCUlllstances that arises from a change m legal requirements change m law or change m the IdentIty nalIIre or status of an oblIgated person With respect to the Bonds or the type of bus mess conducted (b) The undertakmg as amended or takmg mto account such WaIver would m the opmlOn of natIOnally recognized bond counsel have complIed With the reqUIrements of the Rule at the tIme of the ongmallssuance of the Bonds after takmg mto account any amendments or mterpretatlOns of the Rule as well as any change m ClrcUlllstances and (c) The amendment or waiver either (I) IS approved by the Holders of the Bonds m the same manner as prOVided m the Indenture for amendments to the Indenture With the consent of Holders or (n) does not m the oplmon of natIonally recogmzed bond counsel matenally Impair the mterests ofthe Holders or BenefiCial Owners ofthe Bonds In the event of my amendment or waiver of a prOVISIOn of thiS Disclosure Agreement the Dlstnct shall descnbe such amendment m the next Annual Report and shall mclude as applIcable a narratIve explmatIon of the reason for the amendment or WaIver md ItS Impact on the type (or m the case of a change of accountmg pnnclples on the presentatIOn) of finmclal mformatlOn or operatmg data bemg presented by the Dlstnct SECTION 9 AdditIOnal InformatIOn Nothmg m this Disclosure Agreement shall be deemed to prevent the Dlstnct from dlssemmatmg any other mformatlOn usmg the means of dlssemmatlOn set forth m thiS Disclosure Agreement or any other means of communicatIon or 60031320 I 6 Agenda Item No 2 Page 122 of 316 mcludmg any other mformatlOn m any Annual Report or notIce of occurrence of a LIsted Event m addItIOn to that whIch IS reqUIred by thIS DIsclosure Agreement If the DIStnCt chooses to mclude any mformatlOn m any Annual Report or notIce of occurrence of a LIsted Event m addItIon to that whIch IS specIfically reqUIred by thIS DIsclosure Agreement the DIStnCt shall have no obhgatlOn under thIS Agreement to update such mformatlOn or mclude It m any futIrre Annual Report or notIce of occurrence of a LIsted Event SECTION 10 Central Post Office In heu of fihng WIth the ReposItones fihng under thIs DIsclosure Agreement may be made solely by transmIttmg such filmg to the Texas MunIcIpal AdVISOry CouncIlor any successor thereto (the MAC) as provIded at http //www dIsclosuresusa org unless the Umted States SecuntIes and Exchange CommIssIOn has wIthdrawn the mterpretIve advIce m ItS letter to the MAC dated September 7 2004 or any other organIzatIon or method approved by the staff or members of the Umted States SecuntIes and Exchange CommIssIOn as an mtermedIary through whIch Issuers may m comphance WIth the Rule make filmgs reqUIred by thIS DIsclosure Agreement SECTION 11 Default In the event of a farlure of the DIstnct or the DIssemmatlOn Agent to comply wIth any provIsIOn of thIS DIsclosure Agreement any Holder or BeneficIal Owner of the Bonds may take such actIons as may be necessary and appropnate mcludmg seekIng mandate or specIfic performance by court order to cause the DIstnct or DIssemmatlOn Agent as the case may be to comply wIth ItS obhgatlOns under thrs DIsclosure Agreement A default under thIS DIsclosure Agreement shall not be deemed an Event of Default under the Indenture and the sole remedy under thIS DIsclosure Agreement m the event of any farlure of the DIstnct or the DIssemmatlOn Agent to comply wIth thIS DIsclosure Agreement shall be an actIon to compel performance SECTION 12 DutIes. InununItIes and LIabIhtIes ofDIssemmatlOn Agent ArtIcle VI of the Indenture pertammg to the Trustee IS hereby made apphcable to thIS DIsclosure Agreement as If thIS DIsclosure Agreement were (solely for thIS purpose) contamed m the Indenture and the DIssemmatlOn Agent shall be entItled to the protectIons hmItatlOns from habIhty and mdemmtIes afforded the Trustee thereunder The DrssemmatlOn Agent shall have only such dutIes as are specIfically set forth m thIS DIsclosure Agreement and the DIStnCt agrees to mdemmfy and save the DIssemmatlOn Agent ItS officers dIrectors employees and agents harmless agamst any loss expense and habIhtIes whIch they may mcur ansmg out of or m the exerCIse or performance of ItS powers and dutIes hereunder mcludmg the costs and expenses (mcludmg attorneys fees) ofdefendmg agamst any clarm ofhabIhty but excludmg habIhtIes due to the DIssemmatIon Agent s neghgence or wIllful mIsconduct The DIssemmatlOn Agent shall be paId compensatIOn by the DIstnct for ItS servIces provIded hereunder m accordance WIth ItS schedule of fees as amended from tIme to tIme and all expenses legal fees and advances made or mcurred by the DIssemmatIon Agent m the performance of ItS dutIes hereunder The DIssemmatlOn Agent shall have no duty or obhgatlOn to reVIew any mformatIon provIded to It hereunder and shall not be deemed to be actmg m any fidUCIary capacIty for the DIstnct the Bondholders or any other party The DIssemmatlOn Agent shall not have any habIhty to the Bondholders or any other party for any monetary damages or finanCIal habIhty of any kmd whatsoever related to or ansmg from thIS Agreement The obhgatIons of the DIStnCt under thIS SectIOn shall survIve reSIgnatIon or removal of the DIssemmatlOn Agent and payment of the Bonds 60031320 1 7 Agenda Item No 2 Page 123 of 316 SECTION 13 Notices Any notIces or commurucatlOns to or among any of the partIes to thIS DIsclosure Agreement may be gIVen as follows To the DIStnCt CIty of Lake ElsInore Commumty FaCilities DIStnCt No 2005 5 (VIllages at Wasson Canyon) c/o CIty of Lake ElsInore 130 South MaIn Street Lake ElsInore CalifornIa 92530 Attn CIty Manager To the DIssemmatlon Agent Umon Bank of CalI forma N A 120 South San Pedro Street 4th Floor Los Angeles CalIforma 90012 Attn Corporate Trust Department Any person may by wntten notice to the other persons listed above deSIgnate a dIfferent address or telephone number(s) to whIch subsequent notIces or commumcatlons should be sent SECTION 14 BeneficIanes ThIS DIsclosure Agreement shall Inure solely to the benefit of the DIstnct the DIssemmatIon Agent the PartIcIpatmg Underwnter and Holders and BeneficIal Owners from time to time of the Bonds and shall create no nghts m any other person or entity 60031320 1 8 Agenda Item No 2 Page 124 of 316 SECTION 15 Counterparts Tills DIsclosure Agreement may be executed m several counterparts each ofwillch shall be an ongmal and all of whICh shall constItute but one and the same mstnmIent CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 20055 (VILLAGES AT WASSON CANYON) By Mayor on behalf of the Dlstnct UNION BANK OF CALIFORNIA N A as DlssemmatlOn Agent By Authonzed Officer 60031320 1 9 Agenda Item No 2 Page 125 of 316 EXHillIT A NOTICE TO REPOSITORIES OF F AlLURE TO FILE ANNUAL REPORT Name of Obligated Party CIty of Lake Elsmore CommunIty FacIlitIes DIstrIct No 2005 5 (VIllages at Wasson Canyon) Name of Bond Issue Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A Date ofIssuance 2007 NOTICE IS HEREBY GIVEN that the CIty has not provIded an Annual Report WIth respect to the above named Bonds as reqUIred by the Contmumg DIsclosure Agreement dated as of November I 2007 WIth respect to the Bonds [The DIstrIct antIcIpates that the Annual Report wIll be filed by ] Dated UNION BANK OF CALIFORNIA N A as DlssemmatIon Agent on behalf of DIstrIct cc Issuer 60031320 1 Agenda Item No 2 Page 126 of 316 INDENTURE OF TRUST by and between the LAKE ELSINORE PUBLIC FINANCING AUTHORITY and UNION BANK OF CALIFORNIA N A as Trustee Dated as of November 1 2007 Relatmg to $ Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A 60031213 1 Agenda Item No 2 Page 127 of 316 TABLE OF CONTENTS Page ARTICLE I DEFINITIONS AUTHORIZATION AND PURPOSE OF BONDS EQUALSEC~TY 2 Section I 01 DefimtlOns 2 SectIon 1 02 Rules of Construction 10 SectIOn 1 03 Authonzatlon and Purpose of Bonds 10 SectIOn 1 04 Equal Secunty 10 ARTICLE II SectIOn 2 01 SectIon 2 02 SectIOn 2 03 SectIOn 2 04 SectIOn 2 05 SectIon 2 06 SectIon 2 07 SectIOn 2 08 SectIOn 2 09 Section 2 10 SectIon 2 11 ARTICLE III SectIOn 3 01 SectIOn 3 02 SectIOn 3 03 Section 3 04 SectIOn 3 05 ARTICLE IV SectIon 4 01 SectIon 4 02 SectIOn 4 03 SectIOn 4 04 SectIon 4 05 SectIOn 4 06 SectIOn 4 07 ARTICLE V SectIOn 5 01 SectIOn 5 02 SectIOn 5 03 SectIOn 5 04 SectIon 5 05 ISSUANCE OF THE BONDS Terms of the Bonds RedemptIOn of Bonds Form of the Bonds ExecutIOn of Bonds Transfer of Bonds Exchange of Bonds RegIstratIon Books Bonds MutIlated Lost Destroyed or Stolen CUSIP Numbers Use ofSecuntIes DepOSitory Temporary Bonds DEPOSIT AND APPLICATION OF PROCEEDS OF BONDS Issuance of Bonds ApplicatIOn of Proceeds of Sale of Bonds and Other Amounts Bond Purchase Fund Costs ofIssuance Fund Validity of Bonds REVENUES FLOW OF FUNDS Pledge of Revenues AsslgIUllent ofRlghts Receipt DepOSit and ApplicatIOns of Revenues Cash Flow Management Fund RedemptIOn Fund ReSidual Fund Investments ValuatIon and DIspOSitIOn of Investments COVENANTSOFTHEAUTHO~TY Punctual Payment ExtenSIOn of Payment of Bonds Agamst Encumbrances Power to Issue Bonds and Make Pledge and AsslgIUllent Accountmg Records and FmanCla1 Statements I 10 10 11 14 14 15 15 15 IS 16 16 17 18 18 18 18 18 18 19 19 19 21 22 22 23 24 24 24 24 24 24 25 Agenda Item No 2 Page 1280f316 SectIOn 5 06 SectIOn 5 07 SectIon 5 08 SectIon 5 09 SectIOn 5 10 SectIOn 5 11 ARTICLE VI SectIOn 6 01 SectIOn 6 02 SectIOn 6 03 SectIOn 6 04 SectIOn 6 05 SectIOn 6 06 SectIon 6 07 SectIOn 6 08 SectIon 6 09 SectIon 6 10 SectIon 6 11 SectIon 6 12 TABLE OF CONTENTS (contmued) Page No AdditIonal Panty Debt Tax Covenants Relatmg to Bonds Dlstnct Bonds Further Assurances Innnumty No AcceleratIOn 25 25 28 28 29 29 29 29 29 31 31 32 32 32 32 33 33 33 34 THE TRUSTEE Appomtment of Trustee Acceptance of Trusts Fees Charges and Expenses of Trustee Notice to Bond Owners of Default InterventIOn by Trustee Removal of Trustee ResignatIon by Trustee AppomtInent of Successor Trustee Merger or ConsohdatlOn Concemmg any Successor Trustee AppomtInent to Co Trustee IndemmficatlOn Limited Llablhty of Trustee ARTICLE VII MODIFICATION AND AMENDMENT OF THE INDENTURE 34 SectIOn 7 01 SectIOn 7 02 SectIon 7 03 SectIOn 7 04 Amendment Hereof Effect of Supplemental IndentIlre Endorsement or Replacement of Bonds After Amendment Amendment by Mutual Consent 34 35 35 35 36 36 36 37 37 38 38 38 39 39 39 40 40 40 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES SectIon 8 01 SectIOn 8 02 SectIOn 8 03 SectIOn 8 04 SectIOn 8 05 SectIOn 8 06 SectIOn 8 07 SectIOn 8 08 ARTICLE IX SectIOn 9 01 SectIOn 9 02 SectIon 9 03 SectIon 9 04 Events of Default Remedies Upon Event of Default ApphcatlOn of Revenues and Other Funds After Default Power of Trustee to Control Proceedmgs AppomtInent of Receivers Non Waiver RIght to Institute SUIt ActIon or Proceedmg TermmatlOn ofProceedmgs MISCELLANEOUS Limited Llablhty of Authonty Benefits ofIndentIlre Limited to PartIes Discharge 0 fIndentIlre Is Deemed Included m All References to Predecessor 11 Agenda Item No 2 Page 1290f316 I SectIOn 9 05 SectIOn 9 06 Section 9 07 SectIOn 9 08 Section 9 09 Section 9 10 SectIOn 9 11 Section 9 12 SectIOn 9 13 Section 9 14 Section 9 15 Section 9 16 TABLE OF CONTENTS ( contmued) Page Content of CertIficates ExecutIOn of Documents by Bond Owners -DIsqualIfied Bonds WaIver of Personal LIabIlIty PartlallnvalIdlty DestructIOn of Canceled Bonds Funds and Accounts Payment on Busmess Days Notices UnclaImed Moneys Governmg Law Execution of Counterparts 40 41 41 42 42 42 42 42 43 43 43 44 EXHllilT A - FORM OF BOND Al III Agenda Item No 2 Page 130 of 316 INDENTURE OF TRUST THIS INDENTURE OF TRUST (tins Indenture) IS made and entered mto as of November I 2007 by and between the LAKE ELSINORE PUBLIC FINANCING AUTHORITY a Jomt powers authonty organized and eXlstmg under the laws of the State of Califorma (the Authonty) and UNION BANK OF CALIFORNIA N A a natIOnal bankmg associatIOn organized and eXlstmg under the laws of the Umted States of Amenca havmg a corporate trust office m Los Angeles Cali forma and bemg qualified to accept and adrmmster the trusts hereby created (the Trustee) WITNESSETH WHEREAS the Authonty IS a Jomt powers authonty duly orgamzed and eXlstmg under and pursuant to that certam Jomt ExerCise of Powers Agreement dated July 25 1989 by and between the City of Lake Elsmore (the City) and the Redevelopment Agency of the CIty of Lake Elsmore (the Agency) and under the provIsIOns of Articles I through 4 (commencmg With Section 6500) of Chapter 5 of DIvIsIOn 7 of Title I of the Government Code of the State of California (the Act) and IS authonzed pursuant to Article 4 of the Act (the Bond Law ) to borrow money for the purpose of financmg the acqUisItion of bonds notes and other obligatIOns of or for the purpose of makmg loans to the City the Agency and any associate member to proVide financmg for public capital Improvements of the City the Agency and any associate member and WHEREAS for the purpose of fundmg certam public facilities the Authonty deslfes to proVide for the Issuance of ItS Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) and WHEREAS m order to proVide for the authenticatIOn and delivery of the Bonds to establish and declare the terms and conditions upon which the Bonds are to be Issued and to secure the payment of the pnnclpal thereof premIUm (If any) and mterest thereon the Authonty has authonzed the executIOn and delivery of tins Indenture and WHEREAS the Authonty has found and determmed and hereby affirms that all acts and proceedmgs reqUired by law necessary to make the Bonds when executed by the Authonty authenticated and delivered by the Trustee and duly Issued the valid bmdmg and legal speCial obligatIOns of the Authonty and to constitute thiS Indenture a valid and bmdmg agreement for the uses and purposes herem set forth m accordance With ItS terms have been done and taken and the executIOn and delivery of tins Indenture have been m all respects duly authonzed NOW THEREFORE THIS INDENTURE WITNESSETH that m order to secure the payment ofthe pnnclpal of and the mterest and premlUlU (If any) on all Bonds at any time Issued and Outstandmg under thiS Indenture accordmg to thelf tenor and to secure the performance and observance of all the covenants and conditions therem and herem set forth and to declare the terms and conditions upon and subject to whICh the Bonds are to be Issued and repaid and m consideratIOn of the premises and of the mutual covenants herem contamed and of the purchase and acceptance of the Bonds by the Owners thereof and for other valuable consideratIOn the receipt and suffiCiency of which IS hereby acknowledged the Authonty does hereby covenant 600312131 Agenda Item No 2 Page 131 of316 and agree WIth the Trustee for the benefit of the respectIve Owners from tIme to tIme of the Bonds as follows ARTICLE I DEFINITIONS, AUTHORIZATION AND PURPOSE OF BONDS, EQUAL SECURITY SectIOn 1 01 DefimtJons Unless the context otherwIse reqUIres the terms defined m thIs SectIOn 1 01 shall for all purposes of thIs IndentIJre of any Supplemental IndentIJre and of the Bonds and of any certIficate opmlOn request or other documents herem mentIOned have the meanmgs herem specIfied Act means ArtIcles 1 through 4 (commencmg WIth SectIon 6500) of Chapter 5 DIVISIon 7 TItle I of the Government Code of the State as m eXIstence on the Closmg Date or as thereafter amended from tIme to tIme Agency means the Redevelopment Agency of the CIty of Lake Elsmore a publIc body corporate and polItIc organIzed under the laws of the State and any successor thereto Annual Debt ServIce means for each Bond Year the sum of (a) the mterest payable on the Outstandmg Bonds m such Bond Year and (b) the pnnclpal amount of the Outstandmg Bonds scheduled to be paId m such Bond Year Authonty means the Lake Elsmore PublIc Fmancmg Authonty a Jomt powers authonty duly organIzed and eXlstmg under the Jomt ExerCIse of Powers Agreement dated July 25 1989 by and between the CIty and the Agency together WIth any amendments thereof and supplements thereto and under the laws ofthe State Authonty RepresentatIve means the ChaIrman VIce ChaIrman ExecutIve DIrector or Treasurer of the Authonty or any other authonzed representatIve of the Authonty as eVIdenced by a certIficate of the ChaIrman or ExecutIve DIrector Board means the Board of DIrectors ofthe Authonty Bond Counsel means Fulbnght & JaworskI L L P or any attorney or firm of attorneys appomted by or acceptable to the Authonty of natIonally recognIzed expenence m the field of munIcIpal law whose opmlOns are generally accepted by purchasers of munIcIpal bonds or notes Bond Fund means the fund by that name establIshed and held by the Trustee pursuant to SectIon 4 02(b) hereof Bond Law means the Marks Roos Local Bond Poolmg Act of 1985 constItJJtmg ArtIcle 4 of the Act (commencmg WIth SectIOn 6584) as m eXIstence on the Closmg Date or as thereafter amended from tIme to tIme Bond Purchase Fund means the fund establIshed pursuant to SectIon 3 03 hereof 60031213 I 2 Agenda Item No 2 Page 132 of 316 Bond Year means each twelve month penod begmnmg on September 2 of each year and endmg September I of the followmg year except that the first Bond Year shall begm on the Closmg Date and end on September I 2008 Bonds means the Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A authonzed by and at any tIme Outstandmg pursuant to the Bond Law and thIS Indenture Busmess Day means a day of the year other than a Saturday or Sunday on whIch banks m Los Angeles CalIfornIa, and San FranCISCo CalIfornIa are not reqUIred or authonzed to remam closed and on whIch the New York Stock Exchange IS not closed Cash Flow Management Fund means the fund by that name establIshed by SectIon 4 03(a) hereof Cash Flow Management Fund ReqUIrement means as of any calculatIon date an amount equal to 15% of the MaxImum Annual Debt ServIce CertIficate or Wntten Request of the Authonty means a wntten certIficate or wntten request sIgned m the name of the Authonty by an Authonty RepresentatIve Any such certIficate or request may but need not be combmed m a smgle mstnJrnent WIth any other mstnJrnent opmlOn or representatIon and the two or more so combmed shall be read and construed as a smgle mstrument CIty means the CIty of Lake Elsmore a polItIcal subdIVISIon organIzed and eXlstmg under the laws ofthe State Closmg Date means the date of delIvery of the Bonds to the ongmal purchasers thereof Code means the Internal Revenue Code of 1986 as m effect on the date of Issuance of the Bonds or (except as otherwIse referenced herem) as It may be amended to apply to oblIgatIOns Issued on the date of Issuance of the Bonds together WIth applIcable proposed temporary and final regulatIons promulgated and applIcable officIal publIc guIdance publIshed under the Code Corporate Trust Office means the corporate trust office of the Trustee at the address set forth m SectIOn 9 13 and such office as the Trustee may deSIgnate m wntmg to the Authonty from tIme to tIme Costs of Issuance means all expenses mcurred m connectIOn WIth the authonzatlOn Issuance sale and delIvery of the Bonds the purchase of the Dlstnct Bonds mcludmg but not lImIted to all compensatIon fees and expenses (mcludmg but not lImIted to fees and expenses for legal counsel) of the Authonty the Trustee and the developer compensatIOn to any financIal consultants or underwnters legal fees and expenses filmg and recordmg costs ratmg agency fees costs of preparatIon and reproductIOn of documents and costs of pnntmg 60031213 1 3 Agenda Item No 2 Page 133 of 316 Costs of Issuance Fund means the fund established and held by the Trustee pursuant to SectIOn 3 04 hereof Dlstnct means City of Lake Elsmore Commumty FacIlities Dlstnct No 2005 5 (Villages at Wasson Canyon) Dlstnct Bonds means the City of Lake Elsmore Community Facilities Dlstnct No 2005 5 (Wasson Canyon) Special Tax Bonds 2007 Senes A DTC means The Depository Trust Company New York New York and ItS successors and assigns Event of Default means any of the events descnbed m Section 8 01 hereof Excess Investlnent Earnmgs means the amount of excess mvestlnent earnmgs determmed to be subject to rebate to the Umted States of Amenca with respect to the mvestlnent of the gross proceeds of the Bonds determmed pursuant to SectIOn 148(t) of the Code Fair Market Value means the pnce at which a willmg buyer would purchase the mvestment from a willmg seller m a bona fide arm s length transaction (determmed as of the date the contract to purchase or sell the mvestlnent becomes bmdmg) If the mvestment IS traded on an established secuntles market (wlthm the meanmg of SectIOn 1273 of the Code) and otheJ"Wlse the term Fair Market Value means the acqulSltlOn pnce m a bona fide arm s length transaction (as referenced above) If (I) the mvestment IS a certificate of depOSit that IS acqUired m accordance With applicable regulations under the Code (n) the mvestlnent IS an agreement With specifically negotiated Withdrawal or remvestment provlSlons and a specifically negotiated mterest rate (for example a guaranteed mvestlnent contract a forward supply contract or other mvestlnent agreement) that IS acqUired m accordance With applicable regulations under the Code (111) the mvestlnent IS a Umted States Treasury Secunty State and Local Government Senes that IS acqUired m accordance With applicable regulatIOns of the Umted States Bureau of Public Debt or (IV) any commmgled mvestlnent fund m which the City and related parties do not own more than a ten percent (10%) benefiCial mterest therem If the return paid by the fund IS Without regard to the source of the mvestlnent Federal Secuntles means any of the followmg whICh are non callable and whICh at the time of mvestlnent are legal mvestments under the laws of the State of California for funds held by the Trustee as shall be certified by the Authonty to the Trustee (1) direct general obligatIOns of the Umted States of Amenca (mcludmg obligations Issued or held m book entry form on the books of the Umted States Department of the Treasury) and obligatIOns the payment of pnnclpal of and mterest on which are directly or mdlrectly guaranteed by the Umted States of Amenca mcludmg Without limitatIOn such of the foregomg which are commonly referred to as stnpped obligations and coupons (2) any of the followmg obligatIOns of the followmg agencies of the Umted States of Amenca (a) direct obligations of the Export hnport Bank (b) certificates of benefiCial ownership Issued by the Farmers Home AdmmlstratlOn (c) 600312131 4 Agenda Item No 2 Page 134of316 partlclpatJon certificates Issued by the General ServIces Ad1mmstratlOn (d) mortgage backed bonds or pass through obligatIOns Issued and guaranteed by the Govemment NatIOnal Mortgage ASSOCiatIOn (e) project notes Issued by the Umted States Department of Housmg and Urban Development and (f) public housmg notes and bonds guaranteed by the Umted States of Amenca or refunded munICIpal obligatIOns the tJmely payment of pnnclpal of and mterest on are fully guaranteed by the Umted States of Amenca FIscal Agent means Umon Bank of CalifornIa N A as fiscal agent under the FIscal Agent Agreement FIscal Agent Agreement means the FIscal Agent Agreement dated as of November I 2007 by and between the DIstrIct and Umon Bank of Callfonua, N A as saId agreement may be aIllended from tJme to tJme m accordance WIth ItS tenus FIscal Year means any twelve month penod extend1ng from July 1 m one calendar year to June 30 of the succeedmg calendar year both dates mcluslve or any other twelve month penod selected and deSIgnated by the Authonty as ItS offiCIal fiscal year penod and certIfied to the Trustee m wntmg by an Authonty RepresentatJve Indenture means tills Indenture of Trust as ongmally executed or as It may from tJme to tJme be supplemented modIfied or aIllended by any Supplemental Indenture pursuant to the proVIsIOns hereof Independent Accountant means any certIfied public accountant or firm of certIfied public accountants appomted and paId by the Authonty and who or each of whom (a) IS m fact mdependent and not under dommatJon of the Authonty or the CIty (b) does not have any substantJal mterest dIrect or md1rect m the Authonty or the CIty and (c) IS not connected WIth the Authonty or the CIty as an officer or employee of the Authonty or the CIty but who may be regularly retamed to make annual or other audIts of the books of or reports to the Authonty or the CIty InformatIOn ServIces means Fmanclal InformatIOn Inc s Dally Called SpeCIal ServIce 30 Montgomery Street 10th Floor Jersey CIty NJ 07302 AttentIOn EdItor Mergent/FIS Inc 5250 77 Center Dnve SUIte 150 Charlotte North Carolma 28217 AttentJon Mumclpal News Reports and Kenny S&P 55 Water Street 45th Floor New York New York 10041 AttentIOn NotJficatlOn Department and m accordance WIth then current guldelmes of the SecuntJes and Exchange CommISSIOn such other addresses and/or such other servIces provldmg mformatlOn WIth respect to the redemptIOn of bonds as the Authonty may deSIgnate m a Request ofthe Authonty delivered to the Trustee Interest Account means the account by that naIlle established and held by the Trustee pursuant to SectIOn 4 02(c)(I) hereof Interest Payment Date means March I and September I m each year begmmng March 1 2008 and contmumg thereafter so long as any Bonds remam Outstandmg 60031213 1 5 Agenda Item No 2 Page 135 of 316 Letter of RepresentatIOns means the letter of the Authonty and the Trustee delIvered to and accepted by DTC (or such other applIcable Secunlies Depository) on or pnor to the Issuance of the Bonds m book entry form settmg forth the basIs on wluch DTC (or such other applIcable Secunlies Depository) serves as depository for the Bonds Issued m book entry form as ongmally executed or as It may be supplemented or revised or replaced by a letter to a subslitute Secunlies DepOSitory Maximum Annual Debt ServICe means as of the date of calculatIOn the maximum amount obtamed by totalmg for the current or any future Bond Year the sum of (a) the pnnclpal amount of all such Outstandmg Bonds matunng m such Bond Year and (b) the mterest which would be due dunng such Bond Year on the aggregate pnnclpal amount of such Bonds wluch would be Outstandmg m such penod If such Bonds are relired as scheduled but deductmg and excludmg from such aggregate pnnclpal amount the aggregate pnnclpal amount of such Bonds no longer Outstandmg Moody s means Moody s Investors ServICe and ItS successors and assigns Outstandmg when used as of any particular lime With reference to Bonds means all Bonds theretofore executed Issued and delIvered by the Authonty under thiS Indenliire except (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellatIOn (b) Bonds paid or deemed to have been paid wlthm the meanmg of Seclion 9 03 and (c) Bonds m lIeu of or m subslitulion for which other Bonds shall have been executed Issued and delIvered pursuant to thiS Indenture or any Supplemental Indenture Owner or Bond Owner when used With respect to any Bond means the person m whose name the ownership of such Bond shall be registered on the Regtstralion Books Panty Dlstnct Bonds means Panty Bonds as such term IS defined m the Fiscal Agent Agreement Permitted Investments means any of the followmg wluch at the lime of mvestrnent are legal mvestments under the laws of the State for the moneys proposed to be mvested therem (the Trustee enlitled to rely on wntten mvestrnent dlreclion of the Authonty as a determmatlOn that such mvestment IS a legal mvestment) but only to the extent that the same are acqmred at Fair Market Value (a) Federal Secuntles (b) bonds debenliires notes or other eVidence of mdebtedness Issued or guaranteed by any of the followmg federal agencies and provIded such oblIgatIOns are backed by the full faIth and credIt of the Umted States of Amenca (stnpped secunlies are only permItted If they have been stnpped by the agency Itself) (1) dIrect oblIgalions or fully guaranteed certIficates of beneficial ownershIp of the U S Export Import Bank (Il) certIficates ofbenefiClal ownerslup of the Farmers Home AdmmlstratlOn (m) oblIgalions of the Federal Fmancmg Bank (IV) debenliires of the Federal Housmg AdmlmstratlOn (v) partIcIpalion certIficates of the General Services AdmmlstratlOn (VI) guaranteed mortgage backed bonds or guaranteed pass through oblIgatIOns of the Govenunent NatIOnal Mortgage ASSOCiatIOn (Vll) guaranteed Title XI financmgs of the U S Manlime 600312131 6 Agenda Item No 2 Page 136of316 AdmmlstratJon (vm) project notes local authonty bonds new commumtIes debentures and U S publIc housmg notes and bonds of the U S Department of Housmg and Urban Development (c) bonds debentures notes or other eVidence of mdebtedness Issued or guaranteed by any of the followmg non full faith and credit U S government agencies (strIpped secuntIes are only permitted If they have been strIpped by the Authonty Itself) (I) semor debt oblIgatIOns of the Federal Home Loan Bank System (11) participatIon certIficates and semor debt oblIgatIons of the Federal Home Loan Mortgage CorporatIon (m) mortgaged backed secuntIes and semor debt oblIgatIons of the Federal NatIOnal Mortgage ASSOCiatIon (excludmg strIpped mortgage secuntIes wmch are valued greater than par on the portIOn of unpaid pnnclpal) (IV) SenIor debt oblIgatIOns of the Student Loan Marketmg ASSOCiatIon (v) oblIgatIons (but only the mterest component of strIpped oblIgatIons) of the ResolutIOn Fundmg CorporatIOn and (VI) consolIdated systemwide bonds and notes of the Farm Credit System (d) money market funds (mcludmg funds of the Trustee or ItS affilIates) registered under the Federal Investment Company Act of 1940 whose shares are registered under the Federal SecuntIes Act of 1933 and havmg a ratmg by S&P of AAAm G AAAm or AAm and Ifrated by Moody s rated Aaa Aal or Aa2 (e) certificates of depOSit secured at all tImes by collateral descnbed m (a) or (b) above which have a matunty of one year or less which are Issued by commercial banks savmgs and loan aSSOCiatIOns or mutual savmgs banks and such collateral must be held by a third party and the Trustee must have a perfected first secunty mterest m such collateral (f) certificates of depOSit savmgs accounts depOSit accounts or money market depOSits (mcludmg those of the Trustee and ItS affilIates) which are fully msured by the Federal DepOSit Insurance CorporatIOn (g) mvestment agreements mcludmg guaranteed mvestJnent contracts forward purchase agreements and Reserve Account put agreements which are general oblIgatIOns of an entIty whose long term debt oblIgatIons or claims paymg abIlity respectIvely IS rated m one of the two mghest ratmg categones by Moody s or S&P (h) commerCial paper rated at the tIme of purchase Pnme 1 by Moody s and A 1 or better by S&P (I) bonds or notes Issued by any state or muniCipalIty wmch are rated by Moody sand S&P m one of the two highest ratmg categones aSSigned by such agencies (j) federal funds or bankers acceptances With a maximum term of one year of any bank which has an unsecured unmsured and unguaranteed oblIgatIOn ratmg of Pnme 1 or A3 or better by Moody s and A 1 or A or better by S&P (k) repurchase agreements whICh proVide for the transfer of secuntJes from a dealer bank or secuntIes firm (sellerlborrower) to the Trustee and the transfer of cash 600312131 7 Agenda Item No 2 Page 137 of 316 from the Trustee to the dealer bank or secuntles firm with an agreement that the dealer bank or secuntles firm will repay the cash plus a yield to the Trustee m exchange for the secuntles at a specIfied date whICh satIsfy the followmg cntena (I) repurchase agreements must be between the Trustee and (A) a pnmary dealer on the Federal Reserve reportmg dealer lIst whIch falls under the junsdlCtlOn of the Secuntles Investors ProtectIOn CorporatIOn whICh are rated A or better by Moody s and S&P or (B) a bank rated A or better by Moody sand S&P (II) the wntten repurchase agreement contract must mc1ude the followmg (A) secuntles acceptable for transfer whICh may be dIrect U S govenunent oblIgatIOns or federal agency oblIgations backed by the full faIth and credit of the US govenunent (B) the term of the repurchase agreement may be up to 30 days (C) the collateral must be delIvered to the Trustee or a thIrd party actmg as agent for the Trustee simultaneous With payment (perfection by possessIOn of certIficated secuntles) (D) the Trustee must have a perfected first pnonty secunty mterest m the collateral (E) the collateral must be free and clear of thud party lIens and m the case of a broker whIch falls under the junsdlctlOn of the Secuntles Investors Protection Corporation are not subject to a repurchase agreement or a reverse repurchase agreement (F) failure to mamtam the reqmslte collateral percentage after a two day restoration penod will reqmre the Trustee to IIqmdate the collateral (G) the secuntles must be valued weekly marked to market at current market pnce plus accrued mterest and the value of collateral must be equal to 104% of the amount of cash transferred by the Trustee to the dealer bank or secuntles firm under the repurchase agreement plus accrued mterest (unless the secuntles used as collateral are oblIgatIOns of the Federal NatIOnal Mortgage ASSOCIation or the Federal Home Loan Mortgage CorporatIOn m whIch case the collateral must be equal to 105% of the amount of cash transferred by the Trustee to the dealer bank or secuntles firm under the repurchase agreement plus accrued mterest) If the value of secuntles held as collateral falls below 104% of the value of the cash transferred by the Trustee then additional cash and/or acceptable secuntles must be transferred and (m) a legal opmlOn must be delIvered to the Trustee to the effect that the repurchase agreement meets guldelmes under state law for legal mvestment of publIc funds and (I) the Local Agency Investment Fund of the State of CalifornIa created pursuant to SectIOn 16429 1 of the CalIfonua Govenunent Code to the extent the Trustee IS authonzed to register such mvestment m ItS name Pnnclpal Account means the account by that name establIshed and held by the Trustee pursuant to SectIOn 4 02(c)(II) hereof Rebate Account means the account establIshed and held by the Trustee pursuant to SectIOn 4 02( e) hereof 60031213 1 8 Agenda Item No 2 Page 138of316 Record Date means WIth respect to any Interest Payment Date the fifteenth (15th) calendar day of the month precedIng such Interest Payment Date RedemptIOn Fund means the fund by such name establIshed and held by the Trustee pursuant to SectIOn 4 04 hereof RedemptIon Revenues means (a) amounts receIved from the redemptIOn of the DIstrIct Bonds from amounts constItutIng prepayments of SpecIal Taxes (b) amounts receIved from the optIonal redemptIOn of the DIstrIct Bonds and (c) amounts receIved from the specIal mandatory redemptIOn and mandatory redemptIon of the Dlstnct Bonds Reserve Account means the account by that name establIshed and held by the Trustee pursuant to SectIon 4 02(C)(1ll) hereof Reserve ReqUIrement means as of any calculatIon date an amount equal to the least of (I) ten percent (10%) of the proceeds of the Bonds (WIthIn the meanIng of sectIOn 148 of the Code) (II) 125% of average Annual Debt ServIce or (lll) MaxImum Annual Debt ServIce RegIstratIon Books means the records maIntaIned by the Trustee pursuant to SectIOn 2 07 for the regIstratIon and transfer of ownershIp of the Bonds ReSIdual Fund means the fund by that name establIshed and held by the Trustee pursuant to SectIOn 4 05(a) hereof Revenue Fund means the fund by that name establIshed and held by the Trustee pursuant to SectIOn 4 02(a) hereof Revenues means (a) all amounts received by the Authonty from the DIstrIct as pnnclpal of or Interest on the Dlstnct Bonds (b) all moneys depOSIted and held from tIme to tIme by the Trustee In the funds and accounts establIshed hereunder for the Bonds other than the Rebate Account the RedemptIon Fund and the ReSIdual Fund and (c) Income and gaInS WIth respect to the InvestInent of amounts on depOSIt In the funds and accounts establIshed hereunder for the Bonds other than the Rebate Account the RedemptIOn Fund and the ReSIdual Fund S&P means Standards & Poor s a dIVISIOn of The McGraw HIll Compames ItS successors and asSIgnS SecuntIes Deposltones means DTC 55 Water Street New York 10041 AttentIOn Call NotIficatIon DepartInent Fax (212) 855 7232 and In accordance WIth then current gUIdelInes of the Secuntles and Exchange CommIssIon such other addresses and/or such other secuntIes deposltones as the Authonty may deSIgnate In a CertIficate of the Authonty delIvered to the Trustee State means the State of CalIfornIa Supplemental Indenture means any Indenture agreement or other Instrument hereafter duly executed by the Authonty and the Trustee In accordance WIth the prOVISIOns of SectIOn 7 0 I hereof 60031213 I 9 Agenda Item No 2 Page 139 of 316 Tax and Nonarbltrage CertIficate means the Tax and Non ArbItrage CertIficate dated the Closmg Date and executed by the Authonty Tax RegulatIOns means temporary and permanent regulatIOns promulgated under or wIth respect to SectIOn 103 and SectIOns 141 through 150 mclusIVe of the Code Trustee means Umon Bank of CalIfornIa N A and Its successors and assIgns and any other corporatIon or assocIatIon whIch may at any tIme be substIroted m ItS place as proVIded m ArtIcle VI hereof SectIon 1 02 Rules of ConstructIOn All references m thIS IndentI1re to ArtIcles SectIOns and other subdIvIsIons are to the correspondmg ArtIcles SectIons or subdIvIsIOns of thIS IndentI1re and the words herem hereof hereunder and other words of SImIlar Import refer to thIS IndentI1re as a whole and not to any partIcular ArtIcle SectIOn or subdIVISIon hereof SectIon 1 03 AuthorIzatIon and Purpose of Bonds The Authonty has revIewed all proceedmgs heretofore taken relatIve to the authonzatlOn of the Bonds and has found as a result of such revIew and hereby finds and determmes that all thmgs condItIOns and acts reqUIred by law to eXIst happen and be performed precedent to and m the Issuance of the Bonds do eXIst have happened and have been performed m due tIme form and manner as reqUIred by law and the Authonty IS now authonzed under the Bond Law and each and every reqUIrement of law to Issue the Bonds m the manner and form prOVIded m thIS IndentI1re Accordmgly the Authonty hereby authonzes the Issuance of the Bonds pursuant to the Bond Law and thIS IndentI1re for the purpose ofprovldmg funds to pay for Bonds of the DIstrIct SectIon 1 04 Equal SecurIty In consIderatIOn of the acceptance of the Bonds by the Owners thereof thIS IndentI1re shall be deemed to be and shall constlrote a contract among the Authonty the Trustee and the Owners from tIme to tIme of the Bonds and the covenants and agreements herem set forth to be performed on behalf of the Authonty shall be for the equal and proportIOnate benefit secunty and protectIOn of all Owners of Bonds wIthout preference pnonty or dlstmctIon as to secunty or otherwIse of any of the Bonds over any of the others by reason of the nUlllber or date thereof or the tIme of sale executIOn or delIvery thereof or otherwIse for any cause whatsoever except as expressly proVIded therem or herem ARTICLE II ISSUANCE OF THE BONDS SectIon 2 01 Terms of the Bonds The Bonds authonzed to be Issued by the AUthonty under and subject to the Bond Law and the terms of thIS IndentI1re shall be deSIgnated the Lake Elsmore PublIc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A whIch shall be Issued m the ongmal aggregate pnnclpal amount of $ The pnnclpal of and mterest and premIUm (If any) on the Bonds shall be payable m lawful money of the Umted States of Amenca The Bonds shall be Issued m fully regIstered form wIthout coupons m denommatlOns of $5 000 or any mtegral multIple thereof so long as no Bond shall have more than one matunty 600312131 10 Agenda Item No 2 Page 140 of 316 I date The Bonds shall be ImtIally regIstered m the name of Cede & Co as nommee of The DeposItory Trust Company New York New York and shall be eVIdenced by one Bond for each of the matuntles m the pnnclpal amOlmts set forth below and DTC IS hereby appomted depOSItory for the Bonds and regIstered ownershIp may not thereafter be transferred except as set forth m SectIOn 2 05 hereof The Bonds shall be dated as of the Closmg Date shall matIJre m the followmg amOlmts and shall bear mterest (calculated on the baSIS of a 360 day year of twelve 30 day months) at the follOWIng rates Bonds Matunty Date September I PnnClpal Amount Interest Rate Interest on the Bonds shall be payable on each Interest Payment Date to the person whose name appears on the RegIstratIOn Books as the Owner thereof as of the Record Date nnmedlately precedmg each such Interest Payment Date such mterest to be pllld by check of the Trustee maIled by first class mllll postage prepllld on each Interest Payment Date to the Owner at the address of such Owner as It appears on the RegIstration Books as of the precedmg Record Date proVIded however that at the wntten request of the Owner of at least $1 000000 In aggregate pnnclpal amount of Outstandmg Bonds filed WIth the Trustee pnor to any Record Date, mterest on such Bonds shall be paId to such Owner on each succeedmg Interest Payment Date by WIre transfer of ImmedIately avaIlable funds to an account m the contmental Umted States deSIgnated m such wntten request Any such wntten request shall remam m effect until rescmded m wntmg by the Owner Pnnclpal of and premIUm (If any) on any Bond shall be pllld upon presentation and surrender thereof at matunty or the pnor redemption thereof at the Corporate Trust Office of the Trustee The pnnClpal of and mterest and premIUm (If any) on the Bonds shall be payable m lawful money of the Umted States of Amenca Each Bond shall bear mterest from the Interest Payment Date next precedmg the date of authentIcation thereof unless (a) It IS authenticated on or before the Interest Payment Date and after the close of busmess on the precedmg record date m whIch event It shall bear Interest from such Interest Payment Date or (b) It IS authenticated on or before February 15 2008 m whIch event It shall bear mterest from the Closmg Date or (c) mterest WIth respect to any outstandmg Bond IS m default such Bond shall bear mterest from the Interest Payment Date to whIch mterest has preVIously pllld m full or made avaIlable for payment thereon payable on each Interest Payment Date SectIOn 2 02 RedemptIon of Bonds (a) OotIonal Redemption The Bonds are subject to redemptIon pnor to matunty at the optIOn of the Authonty on any date on or after September I 2008 as a whole or m part on a pro rata basIS and by lot wlthm a matunty from any avaIlable source of funds at the 60031213 1 11 Agenda Item No 2 Page 141 of316 followmg redemptIOn pnces (expressed as a percentage of the pnnclpal amount of Bonds to be redeemed) together with accrued mterest thereon to the date fixed for redemptIOn as follows RedemptIOn Dates RedemptIOn Pnces (b) Mandatory Smkmg Payment RedemptIOn The Bonds matunng September I _ are subject to mandatory redemptIon m part by lot on September I m each year commencmg September I _ from mandatory smkmg payments made by the Authonty mto the Pnnclpal Account of the Bond Fund at a redemptIOn pnce equal to the pnnclpal amount thereof to be redeemed Without premIUm plus accrued mterest thereon to the date ofredemptlOn m the aggregate pnnclpal amounts and on September 1 m the respectIve years as set forth m the followmg schedules provided however that (I) m heu of redemptIOn thereof such Bonds may be purchased by the Authonty and tendered to the Trustee and (11) If some but not all of such Bonds have been redeemed pursuant to the redemptIOn provIsIOns descnbed m subsectIOns (a) above or (c) or (d) below the total amount of all future mandatory smkmg payments Will be reduced by the aggregate pnnclpal amount of such Bonds so redeemed to be allocated among such mandatory smkmg payments on a pro rata baSIS (as nearly as practIcable) m mtegral multIples of $5 000 as determmed by the Authonty Smkmg Fund RedemptIOn Date (September 1) Pnnclpal Amount to be Redeemed (c) Special Mandatory RedemptIon From Prepayment of Special Taxes and from ReSidual Funds The Bonds shall also be subject to mandatory redemptIOn pnor to matunty on any date on or after March 1 2008 m whole or m part on a pro rata baSIS and by lot wlthm a matunty from the redemptIOn of Dlstnct Bonds from amounts constItIJtmg prepayments of SpecJaI Taxes from amounts transferred from the Resldual Fund under the Fiscal Agent Agreement and from amounts transferred by the Authonty to the D1StnCt from the ReSidual Fund under the Indenture at the followmg redemptIon pnces (expressed as a percentage of the pnnclpal amount of Bonds to be redeemed) together With accrued mterest thereon to the redemptIOn date RedemptIon Dates RedemptIon Pnces 600312131 12 Agenda Item No 2 Page 142 of 316 ~I (d) Mandatorv RedemptIOn The Bonds are subject to mandatory redemptIOn on any date to which tImely notice of redemptIOn may be given m mtegral multiples of $5 000 equal to the pnnclpal amount ofDlstnct Bonds from unused proceeds of the Dlstnct Bonds after completIOn or abandonment of the Improvements to be financed with such proceeds from the depOSit of fees with the Dlstnct by a publIc agency which has accepted facIlItIes servmg an area of the Dlstnct and from msurance or condemnatIOn proceeds relatmg to the Dlstnct Bonds without premIUm plus accrued mterest to the redemptIOn date on a pro rata basiS and by lot wlthm a matunty (e) NotIce of RedemptIOn The Trustee on behalf and at the expense of the Authonty shall mail (by first class mail) notIce of any redemptIOn to the respectIve Owners of any Bonds deSignated for redemptIon at their respectIve addresses appeanng on the RegistratIon Books to the SecuntIes Deposltones and to one or more informatIon Services at least thirty (30) but not more than sixty (60) days pnor to the date fixed for redemptIOn Neither failure to receive any such notIce so mailed nor any defect therem shall affect the valIdity of the proceedmgs for the redemptIOn of such Bonds or the cessatIOn of the accrual of mterest thereon Such notIce shall state the date of the notice the redemptIOn date and the redemptIOn pnce and shall deSignate the CUSIP numbers the Bond numbers (but only If less than all of the Outstandmg Bonds are to be redeemed) and the matunty of the Bonds to be redeemed and shall reqUire that such Bonds be then surrendered at the Corporate Trust Office of the Trustee for redemptIOn at the redemptIon pnce glvmg notIce also that further mterest on such Bonds Will not accrue from and after the redemptIon date (f) In additIon to the foregomg notIce further notIce shall be given by the Trustee m said form by first class mail to any Bond Owner whose Bond has been called for redemptIon but who has failed to tender Ius Bond for payment by the date which IS sixty days after the redemptIOn date but no defect m Said further notIce nor any failure to give all or any portIOn of such further notIce shall m any maIlller defeat the effectIveness of a call for redemptIon (g) Upon the payment of the redemptIOn pnce of Bonds bemg redeemed each check or other transfer of funds Issued for such purpose shall to the extent practIcable bear the CUSIP number IdentIfymg by Issue and matunty the Bonds bemg redeemed With the proceeds of such check or other transfer (h) Partial RedemptIOn of Bonds In the event only a portion of any Bond IS called for redemptIon then upon surrender of such Bond the Authonty shall execute and the Trustee shall authentIcate and delIver to the Owner thereof at the expense of the Authonty a new Bond or Bonds of the same Senes and matunty date of authonzed denommatlOns m aggregate pnnclpal amount equal to the UlIredeemed portIOn of the Bond to be redeemed (I) Effect of RedemptIon From and after the date fixed for redemptIOn If funds aVailable for the payment of the pnnclpal of and mterest (and premlnm If any) on the Bonds so called for redemptIOn shall have been duly proVided such Bonds so called shall cease to be entItled to any benefit under thiS Indenture other than the nght to receive payment of the redemptIOn pnce and no mterest shall accrue thereon from and after the redemptIOn date 600312131 13 Agenda Item No 2 Page 143 of 316 specified m such notIce All Bonds redeemed pursuant to tills SectIOn 2 02 shall be canceled and destroyed (J) Purchase m Lieu of RedemptIOn In lIeu of redemptIOn of any Bond amounts on deposit m the Revenue Fund may also be used and withdrawn by the Trustee at any tIme upon the Wntten Request of the Authonty for the purchase of such Bonds at publIc or pnvate sale as and when and at such pnces (mcludmg brokerage and other charges but excludmg accrued mterest willch IS payable from the Interest Account) as the Authonty may m ItS discretIOn detemune m accordance with all applIcable laws and m accordance with the pnonty afforded the relative Bond under the IndenhIre Purchase m lIeu of redemptIOn of any Senes 2007C Bond reqUIres the approval of the Insurer wherem any 2007C Bond so purchased IS not extmgUlshed (k) Authontv NotIce NotwIthstandmg any provlSlons m the IndenhIre to the contrary upon any optIOnal redemptIon or mandatory redemptIOn from SpeCial Taxes m part the Authonty shall delIver a Wntten Certificate to the Trustee at least sixty (60) days pnor to the proposed redemptIOn date or such later date as shall be acceptable to the Trustee so statmg that the remammg payments of pnnclpal and mterest on the DistrIct Bonds together With other Revenues Will be suffiCient on a tImely baSIS to pay debt service on the Bonds The Authonty shall certify m such Wntten Certificate that sufficient moneys for purposes of such redemptIOn are or Will be on depOSit m the RedemptIon Fund and IS reqUIred to delIver such moneys to the Trustee together with other Revenues If any then to be delIvered to the Trustee which moneys are reqUIred to be IdentIfied to the Trustee m the Wntten Certificate delIvered WIth the Revenues SectIon 2 03 Form of the Bonds The Bonds the form of Trustee s certificate of authentIcatIOn and the form of assignment to appear thereon shall be substantIally m the form set forth m Exillblt A and Exhibit B attached hereto and by tills reference mcorporated herem With necessary or appropnate vanatlOns omiSSIOns and msertlOns as permitted or reqUIred by thiS Indenture SectIon 2 04 ExecutIon of Bonds The Bonds shall be signed m the name and on behalf of the Authonty With the manual or faCSimile signatures of ItS Chairperson or ExecutIve DIrector and attested with the manual or faCSimile slgnahIre of ItS Secretary or any assistant duly appoInted by the Board under the pnnted seal of the Authonty and shall be delIvered to the Trustee for authentIcatIOn by It In case any officer of the Authonty who shall have Signed any of the Bonds shall cease to be such officer before the Bonds so Signed shall have been authentIcated or delIvered by the Trustee or Issued by the Authonty such Bonds may nevertheless be authentIcated delIvered and Issued and upon such authentIcatIon delIvery and Issue shall be as bmdIng upon the Authonty as though the mdlvldual who Signed the same had contInued to be such officer of the Authonty Also any Bond may be Signed on behalf of the Authonty by any mdlvldual who on the actual date of the executIon of such Bond shall be the proper officer although on the nommal date of such Bond such mdlvldual shall not have been such officer Only such of the Bonds as shall bear thereon a certificate of authenticatIon m substantially the form set forth m Exhibit A and Exhibit B manually executed by the Trustee shall be valId or oblIgatory for any purpose or entitled to the benefits of thiS IndenhIre and such 600312131 14 Agenda Item No 2 Page 144 of 316 certificate of the Trustee shall be conclusive eVidence that the Bonds so authenticated have been duly authentIcated and delIvered hereunder and are entItled to the benefits of this Indenmre SectIOn 2 05 Transfer of Bonds Subject to SectIOn 210 any Bond may m accordance With ItS terms be transferred upon the RegistratIOn Books by the person m whose name It IS registered m person or by hiS duly authonzed attorney upon surrender of such Bond for cancellatIon accompanied by delIvery of a wntten mstrunIent oftransfer m a form acceptable to the Trustee duly executed Whenever any Bond or Bonds shall be surrendered for transfer the Authonty shall execute and the Trustee shall authentIcate and delIver to the transferee a new Bond or Bonds of lIke matunty and aggregate pnnclpal amount of authonzed denommatlOns The Trustee may reqUire payment by the Bondowner requestmg such transfer or exchange of any tax or other governmental charge reqUired to be paid With respect to such transfer or exchange The Trustee shall not be reqUired to transfer pursuant to tlus SectIOn either (a) all Bonds dunng the penod establIshed by the Trustee for the selectIon of Bonds for redemptIon or (b) any Bonds selected for redemptIOn pursuant to SectIOn 2 02 The cost of pnntmg Bonds and any services rendered or expenses mcurred by the Trustee m connectIon With any transfer shall be paid by the Authonty Section 2 06 Exchange of Bonds The Bonds of any senes may be exchanged at the Corporate Trust Office of the Trustee for a lIke aggregate pnnclpal amount of Bonds ofthe same senes of other authonzed denommatIons and of the same mamnty The Trustee shall not be reqUired to exchange pursuant to thiS SectIOn either (a) all Bonds dunng the penod establIshed by the Trustee for the selectIon of Bonds for redemptIOn or (b) any Bonds selected for redemptIOn pursuant to SectIOn 2 02 The cost of pnntmg Bonds and any servIce rendered or expenses mcurred by the Trustee m connectIon With any exchange shall be paid by the Authonty SectIOn 2 07 Registration Books The Trustee Will keep or cause to be kept at ItS Corporate Trust Office suffiCient records for the registratIon and transfer of the Bonds which shall at all reasonable tImes dunng regular busmess hours be open to mspectlOn by the Authonty With reasonable pnor notIce and upon presentatIOn for such purpose the Trustee shall under such reasonable regulatIOns as It may prescnbe register or transfer or cause to be registered or transferred on SaId records Bonds as herembefore prOVided Section 2 08 Bonds Mutilated, Lost, Destroyed or Stolen If any Bond shall become mutIlated the Authonty at the expense of the Owner of said Bond shall execute and the Trustee shall thereupon authentIcate and delIver a new Bond of lIke senes tenor and authonzed denommatIon m exchange and substImtlOn for the Bond so mutIlated but only upon surrender to the Trustee of the Bond so mutIlated Every mutIlated Bond so surrendered to the Trustee shall be cancelled by It and destroyed If any Bond hereunder shall be lost destroyed or stolen eVidence of such loss destructIOn or theft may be submitted to the Trustee and the Authonty and If such eVidence be satIsfactory to the Trustee and the Authonty and mdenmlty for the Trustee and the Authonty satIsfactory to the Trustee shall be gIVen the Authonty at the expense of the Bond Owner shall execute and the Trustee shall thereupon authenticate and delIver a new Bond of lIke Senes and tenor m lIeu of and m substImtlOn for the Bond so lost destroyed or stolen (or If any such Bond shall have matured or shall have been called for redemptIOn mstead of Issumg a substItute Bond the Trustee may pay the same Without surrender thereof upon receipt of mdenmlty satIsfactory to the Trustee) The Authonty may reqUire payment of a fee for prepanng 60031213 I 15 Agenda Item No 2 Page 145 of 316 and authentIcatmg each new Bond Issued under thIs SectIOn and of expenses whIch may be mcurred by the Authonty and the Trustee Any Bond Issued under the provIsIOns of thIs SectIOn 2 08 m lIeu of any Bond alleged to be lost destroyed or stolen shall constIrute an ongmal contractual oblIgatIon on the part of the Authonty whether or not the Bond alleged to be lost destroyed or stolen be at any tIme enforceable by anyone and shall be equally and proportIOnately entItled to the benefits of thIs Indenrure WIth all other Bonds secured by thIs Indenture Section 2 09 CUSIP Numbers The Trustee and the Authonty shall not be lIable for any defect or maccuracy m the CUSIP number that appears on any Bond or m any redemptIOn notIce The Trustee may m ItS dIscretIOn mclude m any redemptIon notIce a statement to the effect that the CUSIP numbers on the Bonds have been assIgned by an mdependent servIce and are mcluded m such notIce solely for the convemence of the Owners and that neIther the Trustee or the Authonty shall be lIable for any maccuracles m such numbers Section 2 10 Use of SecurIties DepOSItory (a) The Bonds shall be mltIally regIstered as provIded m SectIOn 201 RegIstered ownershIp of the Bonds or any portIOn thereof may not thereafter be transferred except (I) to any successor of Cede & Co as nommee of DTC as ItS nommee or to any substIrute depOSItory deSIgnated pursuant to clause (11) of thIs SectIOn (a substItute deposItory) provIded that any successor of Cede & Co as nommee of DTC or a substItute depOSItory shall be qualIfied under any applIcable laws to provIde the servIces proposed to be provIded by It (11) to any substIrute depOSItory upon (I) the resIgnatIOn of DTC or ItS successor (or any substIrute depOSItory or ItS successor) from ItS functIOns as depOSItory or (2) a determmatlOn by the Authonty to substIrute another depOSItory for DTC (or ItS successor) because DTC or ItS successor (or any substItute depOSItory or ItS successor) IS no longer able to carry out ItS functIOns as depOSItory provIded that any such substIrute depOSItory shall be qualIfied under any applIcable laws to proVIde the servIces proposed to be provIded by It or (m) to any person as provIded below upon (1) the resIgnatIOn of DTC or ItS successor (or substItute depOSItory or ItS successor from ItS functIOns as depOSItory or (2) a detenmnatlOn by the Authonty to remove DTC or ItS successor (or any substItute depOSItory or ItS successor) from ItS functIons as depOSItory (b) In the case of any transfer pursuant to clause (I) or clause (11) of subsectIOn (a) hereof upon receIpt of the Outstandmg Bonds by the Trustee together WIth a Request of the Authonty to the Trustee a new Bond for each marunty shall be authentIcated and delIvered m the aggregate pnnclpal amount of the Bonds then Outstandmg regIstered m the name of such successor or such substIrute depOSItory or theIr nommees as the case may be all as specIfied m such Request of the Authonty (c) In the case of any transfer pursuant to clause (m) of subsectIOn (a) hereof upon receIpt of the Outstandmg Bonds by the Trustee together WIth a Wntten Request of the 60031213 1 16 Agenda Item No 2 Page 146 of 316 Authonty to the Trustee new Bonds shall be authenticated and delivered m such denommatlOns numbered m the manner determmed by the Trustee and registered In the names of such persons as are requested m such a Wntten Request of the Authonty subject to the limitatIOns of SectIOn 201 hereof provided the Trustee shall not be reqUired to deliver such new Bonds wlthm a penod less than sixty (60) days from the date of receipt of such a Wntten Request of the Authonty After any transfer pursuant to thiS subsectIOn the Bonds shall be transferred pursuant to SectIOn 2 05 (d) The authonty and the Trustee shall be entitled to treat the person m whose name any Bond IS registered as the Owner thereof for all purposes of the Indenture and any applicable laws notwIthstandIng any notice to the contrary received by the Trustee or the Authonty and the Authonty and the Trustee shall have no responsibility for transmlttmg payments to commumcatlOn With notIfYIng or otherwise dealmg with any beneficial owners of the Bonds and neither the Authonty nor the Trustee will have any responSibility or obligatIOns legal or otherwise to the benefiCial owners or to any other party Includmg DTC or ItS successor (or substitute depOSitory or ItS successor) except for the Owner of any Bonds (e) So long as the OutstandIng Bonds are registered In the name of Cede & Co or ItS registered assigns the Authonty and the Trustee shall cooperate With Cede & Co as sole registered Owner or ItS registered assigns m effectIng payment of the pnnclpal of and Interest on the Bonds by arrangmg for payment m such manner that funds for such payments are properly Identified and are made Immediately available on the date they are due \ I I (f) Notwlthstandmg anythmg to the contrary contamed hereIn so long as the Bonds are registered as proVided m thiS SectIOn 2 10 payment of pnnclpal of and mterest on the Bonds shall be made m accordance with the Letter of Representations delivered to DTC With respect to the Bonds SectIOn 2 11 Temporary Bonds The Bonds may be Imtlally delivered m temporary form exchangeable for defimtlve Bonds when ready for delivery which temporary Bonds shall be pnnted lithographed or typewntten shall be of such denommatlOns as may be determIned by the Trustee shall be In fully registered form and shall contam such reference to any of the prOVISIOns hereof as may be appropnate Every temporary Bond shall be authenticated and delivered by the Trustee upon the same conditIOns and terms and m substantially the same manner as defimtlve Bonds If the Trustee authenticates and delivers temporary Bonds It Will register and authenticate defimtlve Bonds and In that case upon demand of the Owner of any temporary Bonds such defimtlve Bonds shall be exchanged by the Trustee at Its Corporate Trust Office without cost to such Owner for temporary Bonds upon surrender of such temporary Bonds and UlltIl so exchanged such temporary Bonds shall be entItled to the same benefit protectIOn and secunty hereunder as the defimtlve Bonds executed and delivered hereUllder All temporary Bonds surrendered pursuant to the proVISIOns of this SectIOn shall be canceled by the Trustee and shall not be redelIvered 600312131 17 Agenda Item No 2 Page 147 of 316 ARTICLE III DEPOSIT AND APPLICATION OF PROCEEDS OF BONDS SectIon 3 01 Issuance of Bonds Upon the executIon and delivery of thiS Indenture the Authonty shall execute and deliver the Bonds m the aggregate pnnclpal amount of Dollars ($ ) to the Trustee for authentIcatIOn and delivery to the ongmal purchaser thereof upon the Wntten Request of the Authonty SectIon 3 02 ApplicatIon of Proceeds of Sale of Bonds and Other Amounts Upon the receipt of payment for the Bonds on the Closmg Date the Trustee shall apply the proceeds of sale thereof m the amount of $ (bemg the pnnclpal amount of $ plus a net ongmallssue premIUm of $ less an underwnter s discount of $ as follows (a) The Trustee shall deposit the amount of $ m the Bond Purchase Fund which amount constitutes the purchase pnce of the Dlstnct Bonds (b) The Trustee shall deposit the amount of $ m the Reserve Account (c) Issuance Fund The Trustee shall deposit the amount of $ m the Costs of SectIon 3 03 Bond Purchase Fund The Trustee shall establish and mamtam a separate fund to be known as the Bond Purchase Fund mto which shall be deposited a portIon of the proceeds of the sale of the Bonds m the amount set forth m SectIOn 3 02(a) The Trustee shall disburse all amounts m the Bond Purchase Fund on the Closmg Date to purchase the Dlstnct Bonds The Trustee shall transfer the funds m the Bond Purchase Fund upon receipt thereof to the Fiscal Agent for depOSit pursuant to the Fiscal Agent Agreement Followmg the disbursement of all amounts to purchase the Dlstnct Bonds the Trustee shall close the Bond Purchase Fund SectIOn 3 04 Costs of Issuance Fund There IS hereby established a fund to be held by the Trustee known as the Costs of Issuance Fund mto wluch shall be depOSited a portIOn of the Bond proceeds as set forth m SectIon 3 02(c) The moneys m the Costs of Issuance Fund shall be used to pay Costs of Issuance from tIme to tIme upon receipt of a Wntten Request of the Authonty On the date wluch IS one hundred twenty (120) days followmg the Closmg Date or upon the earlier receipt by the Trustee of a Wntten Request of the Authonty statmg that all Costs of Issuance have been paid the Trustee shall transfer all remammg amounts m the Costs of Issuance Fund to the Revenue Fund The Authonty may at any tIme file a Wntten Request of the Authonty requestmg that the Trustee retam a speCified amount m the Costs of Issuance Fund and transfer to the Revenue Fund all remammg amounts and the Trustee shall comply With such request SectIOn 3 OS ValidIty of Bonds The validity of the authonzatlOn and Issuance of the Bonds shall not be affected m any way of any proceedmgs taken by the Dlstnct With respect to the applicatIOn of the proceeds of the sale of the Dlstnct Bonds and the recital contamed m the 600312131 18 Agenda Item No 2 I Page 1480f316 Bonds that the same are Issued pursuant to the Bond Law shall be conclusive eVidence of their validity and of the regulanty of their Issuance ARTICLE IV REVENUES, FLOW OF FUNDS Section 4 01 Pledge of Revenues, Assignment of Rights The Bonds shall be secured by a first lien on and pledge (wluch shall be effected m the manner and to the extent heremafter provided) of all of the Revenues and Redemption Revenues and a first pledge of all of the moneys m the Bond Fund the Revenue Fund the Redemption Fund and the Cash Flow Management Fund mcludmg all amounts denved from the mvestInent of such moneys The Bonds shall be equally secured by a pledge charge and first lien upon the Revenues and RedemptIOn Revenues and such moneys WithOUt pnonty for number date of Bonds date of execution or date of delivery and the payment of the mterest on and pnnclpal of the Bonds and any premIUms upon the redemptIOn of any thereof shall be and are secured by an exclusive pledge charge and first lien upon the Revenues and RedemptIOn Revenues and such moneys So long as any of the Bonds are Outstandmg the Revenues and RedemptIOn Revenues and such other money shall not be used for any other purpose except as descnbed hereunder for the payment of the Bonds except that out of the Revenues and RedemptIOn Revenues there may be apportioned such sums for such purposes as are expressly permitted by SectIOn 402 and Section 4 05 respectively The Authonty hereby transfers m trust and asSignS to the Trustee for the benefit of the Owners from time to time of the Bonds all of the Revenues and all of the nght title and mterest of the Authonty (but not the obligatIOns) m the Dlstnct Bonds (other than the nghts of the Authonty under Sections 1001 and 1008 hereof and any nghts of the Authonty m the Rebate Account or to notices or consent herem) The Trustee shall be entitled to and shall receive all of the Revenues and any Revenues collected or received by the Authonty shall be deemed to be held and to have been collected or received by the Authonty as the agent of the Trustee and shall forthwith be paid by the Authonty to the Trustee The assignment to the Trustee IS solely m ItS capacity as Trustee under thiS IndentIire and m acceptmg such assignment and taking any actIOns With respect to the Dlstnct Bonds the Trustee shall be entitled to all the mdemmtIes protectIOns ImmunIties and limitatIOns from liability afforded It as Trustee under thiS Indenture The Trustee also shall be entitled to and subject to the provIsIOns hereof shall take all steps actIOns and proceedmgs reasonably necessary m ItS Judgment to enforce either Jomtly with the Authonty or separately all of the nghts of the Authonty and all of the obligations of the Dlstnct under the Dlstnct Bonds SectIon 4 02 Receipt, DepOSIt and ApphcatIons of Revenues (a) DepOSit of Revenues. Revenue Fund All Revenues (excludmg Redemption Revenues) shall be promptly deposited by the Trustee upon receipt thereof m a special fund deSignated as the Revenue Fund wluch the Trustee shall establish mamtam and hold m trust hereunder 60031213 I 19 Agenda Item No 2 Page 149 of 316 I (b) Deposit of Revenues. Bond Fund The Trustee shall establish mamtam and hold m trust a fund entitled Bond Fund Wlthm such fund the Trustee shall establish mamtam and hold m trust separate special accounts entitled Interest Account and Pnnclpal Account and the Reserve Account) On or before each Interest Payment Date the Trustee shall transfer from the Revenue Fund for depOSit mto the Bond Fund the followmg amounts m the pnonty set forth m Subsection (c) below (c) ApplicatIOn of Revenues. Bond Fund On or before each Interest Payment Date the Trustee shall transfer from the Revenue Fund and depOSit mto the Bond Fund and the followmg respective special accounts therem the followmg amounts m the followmg order of pnonty the reqUirements of each such special account (mcludmg the makmg up of any defiCienCies m any such account resultmg from lack of Revenues suffiCient to make any earlier reqUired depOSit) at the time of depOSit to be satisfied before any transfer IS made to any account subsequent m pnonty (I) Interest Account On or before each Interest Payment Date the Trustee shall depOSit m the Interest Account an amount reqUired to cause the aggregate amount on depOSit m the Interest Account to equal the amount of mterest becommg due and payable on such Interest Payment Date on all Outstandmg Bonds No depOSit need be made mto the Interest Account If the amount contamed therem IS at least equal to the mterest becommg due and payable upon all Outstandmg Bonds on such Interest Payment Date All moneys m the Interest Account shall be used and Withdrawn by the Trustee solely for the purpose of paymg the mterest on the Bonds as It shall become due and payable (mcludmg accrued mterest on any Bonds redeemed pnor to matlmty) (11) Prmclpal Account On or before each date on wluch the pnnclpal of the Bonds shall be payable the Trustee shall depOSit m the Pnnclpal Account an amount reqUired to cause the aggregate amount on depOSit m the Pnnclpal Account to equal the aggregate amount of pnnclpal (mcludmg smkmg fund payments) commg due and payable on such date on the Bonds pursuant to SectIOn 2 01 All moneys m the Pnnclpal Account shall be used and Withdrawn by the Trustee solely for the purpose of paymg the pnnclpal of the Bonds (mcludmg smkmg fund payments) (m) Reserve Account All amounts on depOSit m the Revenue Fund on or before each Interest Payment Date to the extent not reqUired to pay any mterest on or pnnclpal of any Outstandmg Bonds then havmg come due and payable shall be credited to the replemshment of the Reserve Account m an amount suffiCient to mamtam the Reserve ReqUirement therem The Authonty shall depOSit from the repayment of the Dlstnct Bonds and to the extent necessary and to the extent permitted by law from available surplus revenues With respect to other senes of bonds Issued by the Authonty relatmg to community faCilities dlstncts and mamtam an amount of money equal to the Reserve ReqUirement m the Reserve Account at all times while the Bonds are Outstandmg Amounts m the Reserve Account Will be used to pay debt service on the Bonds to the extent other moneys (mcludmg amounts m the Cash Flow Management Fund) are not available therefor Earmngs on amounts m the Reserve Account m excess of the Reserve ReqUirement shall be deposited mto the Revenue Fund If and to the extent 60031213 I 20 Agenda Item No 2 Page 150 of 316 such earnmgs are not reqUIred to be retamed m the Reserve Account to meet the Reserve Requlfement Upon redemptIOn of the Bonds amounts on deposIt m the Reserve Account shall be reduced (to an amount not less than the Reserve ReqUIrement) and the excess moneys shall be transferred to the RedemptIon Account and used for the redemptIOn of the Bonds Amounts m the Reserve Account may be used to pay the final year s debt servIce on the Bonds (IV) Surplus All remammg amounts on September 2 (or the next Busmess Day to the extent September 2 IS not a Busmess Day) of each year commencmg September 2 2008 on depOSIt m the Revenue Fund shall be transferred to the ResIdual Fund (V) Rebate Account The Trustee shall depOSIt m the Rebate Account from tIme to tIme as set forth m thIS Indenture an amount determmed by the Authonty to be subject to rebate to the Umted States of Amenca m accordance wIth SectIon 5 07(h) Amounts m the Rebate Account shall be applied and dIsbursed by the Trustee solely for the purposes and at the tImes set forth m wntten requests of the Authonty filed wIth the Trustee pursuant to SectIon 5 07(h) The Trustee shall not be responsIble for calculatmg rebate amounts or for the adequacy or correctness of any rebate report or rebate calculatIOns The Trustee shall be deemed conclUSIVely to have complied WIth the proVISIOnS of the Indenture and any other agreement relatmg to the Bonds regardmg calculatIOn and payment of rebate If It follows the dIrectIOns of the Authonty and It shall have no mdependent duty to reVIew such calculatIOns or enforce the compliance WIth such rebate reqUIrements by the Authonty SectIOn 4 03 Cash Flow Management Fund (a) Establishment of Cash Flow Management Fund There IS hereby established as a separate fund to be held by the Trustee the Cash Flow Management Fund to the credIt of whIch a depOSIt shall be made as reqUIred by SectIOn 405 hereof or such other legally avallable funds depOSIted by the Authonty from surplus revenues of another senes of local agency revenue bonds Issued by the Authonty Moneys m the Cash Flow Management Fund shall be held m trust by the Trustee for the benefit of the Owners of the Bonds and shall be dIsbursed as prOVIded below (b) DIsbursement Moneys m the Cash Flow Management Fund shall be used (pnor to any draw on the Reserve Account) solely for the purpose of paYIng the pnncIpal of mcludmg smkmg fund payments and mterest on any Bonds when due m the event that the moneys m the Interest Account or the PnncIpal Account are msufficIent therefor If the amounts m the Interest Account or the PnnCIpal Account are msufficIent to pay the pnncIpal of mcludmg smkmg fund payments or mterest on any Bonds when due the Trustee shall WIthdraw from the Cash Flow Management Fund for depOSIt m the Interest Account or the PnncIpal Account moneys necessary for such purposes In connectIon WIth any redemptIon of the Bonds or a partial defeasance of the Bonds m accordance WIth SectIOn 2 02 hereof amounts m the Cash Flow Management Fund may be applied to such redemptIOn or partIal defeasance so long as the amount on depOSIt m the Cash Flow Management Fund followmg such redemptIon or partIal defeasance equals the Cash Flow Management Fund ReqUIrement To the extent that the Cash Flow Management Fund IS at the Cash Flow Management Fund ReqUIrement as of the first day of the final Bond Year for the 600312131 21 Agenda Item No 2 Page 151 of316 Bonds amounts m the Cash Flow Management Fund may be applied to pay the pnnclpal of and mterest due on the Bonds m the final Bond Year for such Issue Moneys m the Cash Flow Management Fund m excess of the Cash Flow Management Fund ReqUirement not transferred m accordance With the precedmg provlSJons of this paragraph shall be withdrawn from the Cash Flow Management Fund on September 2 of each year and transferred to the Residual Fund SectIOn 4 04 RedemptIOn Fund There IS hereby established as a separate fund to be held by the Trustee the RedemptIOn Fund to the credit of which the Authonty shall deposit Immediately upon receipt all RedemptIOn Revenues Moneys m the Redemption Fund shall be held m trust by the Trustee for the benefit of the Authonty and the Owners of the Bonds and shall be used and Withdrawn by the Trustee to redeem Bonds pursuant to SectIOns 202(a) 2 02(c) and 2 02(d) hereof on the applicable date thereof Section 4 05 ReSidual Fund (a) Establishment of Residual Fund There IS hereby established as a separate fund to be held by the Trustee the ReSidual Fund to the credit of which a deposit shall be made as reqUired by Section 402(d)(lv) and SectIOn 4 03(b) hereof Moneys m the ReSidual Fund shall be held m trust by the Trustee for the benefit of the Authonty and shall be disbursed as provided below The amounts m the ReSidual Fund are not pledged to the repayment of the Bonds (b) Disbursement On September 2 of each year commencmg September 2 2008 the Trustee shall transfer any amounts m the ReSidual Fund for the followmg purposes m the followmg order ofpnonty (I) to the Cash Flow Management Fund an amount Ifany reqUired to restore the amount on deposit m the Cash Flow Management Fund to the Cash Flow Management Fund ReqUirement (n) at the wntten dIrectIOn of the Authonty to the trustee With respect to any other senes of local agency revenue bonds Issued by the Authonty related to community faCilities dlstncts an amount reqUired to replemsh any reserve account to ItS reserve reqUirement With respect to such senes of bonds to the extent penmtted by law (lll) at the wntten election of the Authonty and to the extent permitted by law to the trustee With respect to any other senes of local agency revenue bonds Issued by the Authonty related to community faCilities districts an amount requIred to replemsh any cash flow management fund to ItS cash flow management fund reqUirement WIth respect to such senes of bonds (IV) to the Fiscal Agent or any other fiscal agent With respect to any Panty Dlstnct Bonds for deposit m the Special Mandatory RedemptIOn Account of the RedemptIOn Fund or an eqUivalent account for redemption of the District Bonds or such Panty District Bonds (m proportIOn to the outstandmg pnnclpal amount With respect to the District Bonds and any Panty Dlstnct Bonds or such other allocatIOn determmed by the Authonty) unless the Trustee has received wntten directIOn from the Authonty and to the extent permitted by law to expend such remammg funds held m the ReSidual Fund for any lawful purposes of the 60031213 1 22 Agenda Item No 2 Page 152 of 316 Authonty mcludmg but not lllmted to paymg or relmbursmg the payment of the costs and expenses mcurred by the City or the Authonty m admmlstenng the Bonds and the Dlstnct Bonds paymg costs of public capital Improvements or reducmg the SpeCial Taxes (m proportIOn to the outstandmg pnnclpal amount with respect to the Dlstnct Bonds and any Panty Dlstnct Bonds or such other allocatIOn as determmed by the Authonty) winch are to be levied m the current or the succeedmg Fiscal Year upon the properties which are subject to the Special Taxes wlthm the Dlstnct SectIOn 4 06 Investments All moneys m any of the funds or accounts established with the Trustee pursuant to thiS Indenture shall be mvested by the Trustee solely m Permitted Investments pursuant to the Wntten Request of the Authonty gIven to the Trustee at least two (2) Busmess Days m advance of the makmg of such mvestments Each such wntten direction shall contam the representation of the Authonty that the mvestments Identified therem constitute Permitted Investments hereunder upon winch the Trustee may conclusively rely In the absence of any such directIOn from the Authonty the Trustee shall mvest any such moneys m clause (d) of the defimtlOn of Permitted Investments Obligations purchased as an mvestment of moneys m any funds shall be deemed to be part of such fund or account All mterest or gam denved from the mvestment of amounts m any of the funds or accounts established hereunder shall be deposited m the fund or account from winch such mvestment was made For purposes of acqumng any mvestments hereunder the Trustee may commmgle funds held by It hereunder upon the Wntten Request of the Authonty The Trustee or ItS affiliate may (but shall not be obligated to) act as pnnclpal or agent m the acqUisItion or dispOSItion of any mvestment and shall be entitled to ItS customary fees therefor The Trustee IS reqUired to sell or present for redemptIOn any Permitted Investment It purchases whenever It shall be necessary to proVide momes to meet any reqUired payment transfer withdrawal or disbursement from the fund to which such permitted mvestment IS created The Trustee shall mcur no liability for losses ansmg from any mvestments made pursuant to tins Section The Authonty acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the Authonty the nght to receive brokerage confirmations of secunty transactIOns as they occur the Authonty speCifically waives receipt of such confirmatIOns to the extent permitted by law The Trustee will furmsh to the Authonty penodlC cash transactIOn statements which mclude detail for all mvestment transactions made by the Trustee hereunder The Trustee may purchase or sell to Itself or any affiliate as pnnclpal or agent mvestments authonzed by thiS SectIOn The Trustee may act as purchaser or agent m the makIng or dlsposlllg of any Investment Such Investments If regIstered shall be regIstered III the name ofthe Trustee for the benefit of the Owners and held by the Trustee The Trustee or any of ItS affiliates may act as sponsor adVisor or manager or proVide admmlstratlve services In connection With any Permitted Investments Investment of funds IS also subject to the provIsions of the Tax and Nonarbltrage Certificate 600312131 23 Agenda Item No 2 Page 1530f316 SectIon 4 07 ValnatIon and DIsposItIon of Investments Except as otherwIse provIded m the next sentence all mvestments of amounts deposIted m any fund or account created by or pursuant to thIS Agreement or otherwIse contammg gross proceeds of the Bonds (wlthm the meanmg of sectIOn 148 of the Code) shall be acqUIred dIsposed of and valued (as of the date that valuatIOn IS reqUIred by tlus Agreement or the Code) at FaIr Market Value Investments m funds or accounts (or portIOns thereof) that are subject to a yteld restrIctIOn under the applIcable provlSlons of the Code shall be valued at theIr present value (wlthm the meanmg of sectIon 148 of the Code) ARTICLE V COVENANTS OF THE AUTHORITY SectIon 5 01 Punctual Payment The Authonty shall punctIIally payor cause to be paId the pnnclpal mterest and premIUm (If any) to become due m respect of all the Bonds m stnct conformIty WIth the terms of the Bonds and of thIS IndentIrre accordmg to the true mtent and meanmg thereof but only out of Revenues and other assets pledged for such payment as proVIded m thIS Indenture SectIon 5 02 ExtenSIOn of Payment of Bonds The Authonty shall not dIrectly or mdlrectly extend or assent to the extensIOn of the matIInty of any of the Bonds or the tIme of payment of any claIms for mterest by the purchase of such Bonds or by any other arrangement and m case the matunty of any of the Bonds or the tIme of payment of any such claIms for mterest shall be extended such Bonds or chums for mterest shall not be entItled m case of any default hereunder to the benefits of thIS Indenture except subject to the pnor payment m full of the pnnclpal of all of the Bonds then Outstandmg and of all claIms for mterest thereon wluch shall not have been so extended Nothmg m thIS SectIon shall be deemed to lImIt the nght of the Authonty to Issue Bonds for the purpose ofrefundmg any Outstandmg Bonds and such Issuance shall not be deemed to constItute an extensIOn ofmatunty ofthe Bonds SectIon 5 03 Agamst Encumbrances The Authonty shall not create or permIt the creatIOn of any pledge lIen charge or other encU1llbrance upon the Revenues and other assets pledged or aSSIgned under thIS IndentIrre whIle any of the Bonds are Outstandmg except the pledge and assIgnment created by t1us Indenture Subject to thIS lImItatIon the Authonty expressly reserves the nght to enter mto one or more other mdentures for any of ItS corporate purposes mcludmg but not lImIted to the purchase of Panty DIstrIct Bonds and other programs under the Bond Law and reserves the nght to Issue other oblIgatIons for such purposes SectIOn 5 04 Power to Issue Bonds and Make Pledge and ASSIgnment The Authonty IS duly authonzed pursuant to law to Issue the Bonds and to enter mto t1us IndentIIre and to pledge and asSIgn the Revenues the DIstrIct Bonds and other assets purported to be pledged and aSSIgned respectIvely under thIS Indenture m the manner and to the extent prOVIded m thIS Indenture The Bonds and the provIsIons of thIS IndentIrre are and WIll be the legal valId and bmdmg speCIal oblIgatIOns of the Authonty m accordance WIth then terms and pnonty of payment and the Authonty and the Trustee subject to the prOVISIOns of thIS IndentIrre shall at all tImes to the extent permItted by law defend preserve and protect saId pledge and assIgnment 60031213 1 24 Agenda Item No 2 Page 154 of 316 of Revenues and other assets and all the nghts of the Bond Owners under tins Indenture agamst all claims and demands of all persons whomsoever SectIOn 5 OS Accountmg Records and Fmanclal Statements The Trustee shall at all times keep or cause to be kept proper books of record and account prepared m accordance with mdustry standards m which complete and accurate entnes shall be made of all transactIOns made by the Trustee relatmg to the proceeds of Bonds the Revenues and all funds and accounts established by the Trustee pursuant to tins Indenture Such books of record and account shall be available for mspectlOn by the Authonty dunng regular busmess hours With reasonable pnor notice Not later than 45 days followmg each Interest Payment Date the Trustee shall prepare and file With the Authonty a report settmg forth (I) amounts withdrawn from and deposited mto each fund and account mamtamed by the Trustee under the IndentJire (11) the balance on deposit m each fund and account as of the date for winch such report IS prepared and (111) a bnef descnptlOn of all obligations held as mvestments m each fund and account Copies of such reports may be mmled to any owner of at least 50% aggregate pnnclpal amount of Bonds Outstandmg upon the owner s wntten request at a cost not to exceed the Trustee s actual costs of duplicatIOn and mmlmg Smd reports may be m the form of the Trustee s regular semiannual statements Section 5 06 No AddItIOnal Panty Debt Except for the Bonds or bonds Issued for the purpose of refundmg the Bonds the Authonty covenants that no additIOnal bonds notes or other mdebtedness shall be Issued or mcurred which are payable out of the Revenues m whole or m part Section 5 07 Tax Covenants Relatmg to Bonds (a) SpeCial DefimtlOns When used m tins SectIOn the followmg terms have the followmg meanmgs (I) Bonds means unless otherwise qualified the Bonds (11) Code means the Internal Revenue Code of 1986 as amended (111) ComputatIOn Date has the meamng set forth III sectIOn I 148 l(b) of the Tax Regulations (IV) Gross Proceeds means any proceeds as defined m sectIOn 1 148 I(b) of the Tax RegulatIOns (refemng to sales Illvestment and transferred proceeds) and any replacement proceeds as defined m sectIOn I 148 I(c) of the Tax RegulatIOns of the Bonds (v) Investment has the meamng set forth m section I 148 l(b) ofthe Tax RegulatIOns (VI) 'Nonpurpose Investment means any mvestment property as defined m sectIOn 148(b) of the Code m which Gross Proceeds of the Bonds are mvested and that IS not acqUired to carry out the governmental purposes of that senes of Bonds 600J121J I 25 Agenda Item No 2 Page 155 of 316 (vu) of the Tax RegulatIOns Rebate Amount has the meamng set forth m sectIOn 1 148 1(b) (vm) Tax RegulatIOns means the Umted States Treasury RegulatIOns promulgated pursuant to sectIons 103 and 141 through 150 of the Code or sectIOn 103 of the 1954 Code as applicable (IX) Yield of any InvestJnent has the meanmg set forth m sectIOn I 148 5 of the Tax RegulatIons and of any Issue of governmental obligatIons has the meanmg set forth m sectIon 1 148 4 of the Tax RegulatIOns (b) Not to Cause Interest to Become Taxable The Authonty covenants that It shall not use and shall not permit the use of and shall not omit to use Gross Proceeds or any other amounts (or any property the acqulSltIon constructIOn or Improvement of which IS to be financed directly or mdIrectly with Gross Proceeds) m a manner that If made or omitted respectIvely could cause the mterest on any Bond to faIl to be excluded pursuant to SectIOn 103(a) of the Code from the gross mcome of the owner thereof for federal mcome tax purposes Without limltmg the generality of the foregomg unless and untIl the Trustee receives a wntten opmlOn of Bond Counsel to the effect that fll1lure to comply With such covenant wIll not adversely affect such exclUSIOn of the mterest on any Bond from the gross mcome of the owner thereof for federal mcome tax purposes the Authonty shall comply with each of the specific covenants m thiS SectIOn (c) Pnvate Use and Pnvate Pavrnents Except as would not cause any Bond to become a pnvate actIvity bond wlthm the meanmg of sectIOn 141 of the Code and the Tax RegulatIons the Authonty shall take all actIons necessary to assure that the DistrIct or City or other public agency at all tImes pnor to the final cancellatIon of the last of the Bonds to be retIred (I) exclUSively owns operates and possesses all property the acqUIsItIon constructIOn or Improvement of which IS to be financed or refinanced directly or mdlrectly With Gross Proceeds of the Bonds and not use or permit the use of such Gross Proceeds (mcludmg through any contractJJal arrangement With terms different than those applicable to the general public) or any property acqUIred constructed or Improved With such Gross Proceeds m any actIvity carned on by any person or entIty (mcludmg the Umted States or any agency department and mstrumentality thereof) other than a state or local government unless such use IS solely as a member ofthe general publIc and (u) does not dIrectly or mdlrectly Impose or accept any charge or other payment by any person or entIty (other than a state or local government) who IS treated as usmg any Gross Proceeds of the Bonds or any property the acqUIsItIon constructIOn or Improvement of whICh IS to be financed or refinanced directly or mdlrectly With such Gross Proceeds (d) No Pnvate Loan Except as would not cause any Bond to become a pnvate actIvity bond wlthm the meanmg of sectIOn 141 of the Code and the Tax RegulatIOns and rulIngs thereunder the Authonty shall not use or permit the use of Gross Proceeds of the Bonds to make or finance loans to any person or entity other than a state or local government 600312131 26 Agenda Item No 2 Page 156 of 316 For purposes of the foregomg covenant such Gross Proceeds are consIdered to be loaned to a person or entIty If (I) property acqUIred constructed or Improved wIth such Gross Proceeds IS sold or leased to such person or entIty m a transactIOn that creates a debt for federal mcome tax purposes (n) capacIty m or servIce from such property IS commItted to such person or entIty under a take or pay output or sImIlar contract or arrangement or (m) mdlrect benefits of such Gross Proceeds or burdens and benefits of ownershIp of any property acqUIred constructed or Improved WIth such Gross Proceeds are otherwIse transferred m a transactIOn that IS the economIc eqUIvalent of a loan (e) Not to Invest at Humer YIeld Except as would not cause the Bonds to become arbItrage bonds Wlthm the meanmg of sectIOn 148 of the Code and the Tax RegulatIons and rulIngs thereunder the Authonty shall not (and shall not perrmt any person to) at any tIme pnor to the final cancellatIon of the last Bond to be retIred dIrectly or mdlrectly mvest Gross Proceeds m any InvestInent If as a result of such mvestInent the YIeld of any Investment acqUIred WIth Gross Proceeds whether then held or prevIOusly dIsposed of would matenally exceed the YIeld ofthe Bonds wlthm the meanmg of saId sectIOn 148 (f) Not Federallv Guaranteed Except to the extent permItted by sectIon 149(b) of the Code and the Tax RegulatIOns and rulIngs thereunder the Authonty shall not take or omIt to take (and shall not permIt any person to take or omIt to take) any actIon that would cause any Bond to be federally guaranteed wltlun the meamng of sectIOn 149(b) of the Code and the Tax RegulatIOns and rulmgs thereunder (g) InformatIon Report The Authonty shall tImely file any mformatlOn reqUIred by sectIon 149(e) of the Code WIth respect to Bonds WIth the Secretary of the Treasury on Form 8038 G or such other form and m such place as the Secretary may prescnbe (h) Rebate of ArbItrage Profits Except to the extent otherwIse provIded m sectIon 148(f) of the Code and the Tax RegulatIons (I) The Authonty shall account for all Gross Proceeds (mcludmg all receIpts expendItures and mvestInents thereof) on Its books of account separately and apart from all other funds (and receIpts expendItures and mvestInents thereof) and shall retam all records of accountmg for at least SIX years after the day on whIch the last Bond IS dIscharged However to the extent permItted by law the Authonty may commmgle Gross Proceeds of Bonds WIth ItS other momes prOVIded that It separately accounts for each receIpt and expendllIIre of Gross Proceeds and the oblIgatIons acqUIred therewIth (u) Not less frequently than each ComputatIOn Date the Authonty shall calculate the Rebate Amount m accordance WIth rules set forth m sectIOn 148(f) of the Code and the Tax RegulatIons and rulmgs thereunder The Authonty shall mamtam a copy of the calculatIOn WIth Its officIal transcnpt of proceedmgs relatmg to the Issuance of the Bonds untIl SIX years after the final ComputatIon Date (m) In order to assure the excludabIlIty pursuant to sectIOn 103(a) of the Code of the mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes the Authonty shall pay to the Umted States the amount that when added to 60031213 1 27 Agenda Item No 2 Page 157 of 316 the future value of prevIOus rebate payments made for the Bonds equals (I) In the case of the FInal ComputalIon Date as defined In sectIOn I 148 3(e)(2) of the Tax RegulatIOns one hundred percent (100%) of the Rebate Amount on such date and (n) In the case of any other ComputalIon Date mnety percent (90%) of the Rebate Amount on such date Upon the Wntten Request of the Authonty the Trustee shall pay over to the Authonty amounts In the Rebate Account for such purpose In all cases such rebate payments shall be made by the Authonty at the tImes and m the amounts as are or may be reqUIred by sectIOn 148(f) of the Code and the Tax RegulatIOns and rulIngs thereunder and shall be accompamed by Form 8038 T or such other forms and mformalIon as IS or may be reqUIred by sectIOn 148(f) of the Code and the Tax RegulatIOns and rulIngs thereunder for executIOn and filmg by the Authonty (I) Not to DIvert ArbItrage Profits Except to the extent permItted by sectIOn 148 of the Code and the Tax RegulatIOns and rulmgs thereunder the Authonty shall not and shall not permIt any person to at any tIme pnor to the final cancellalIon of the last of the Bonds to be relIred enter Into any transaclIon that reduces the amount reqUIred to be paId to the Umted States pursuant to paragraph (h) of thIs SectIOn because such transaclIon results m a smaller profit or a larger loss than would have resulted If the transactIOn had been at arm s length and had the YIelds on the Bonds not been relevant to eIther party (J) Bonds Not Hedge Bonds The Authonty represents that none of the Bonds IS or wIll become a hedge bond WIthIn the meanmg of sectIOn 149(g) of the Code (k) EleclIons The Authonty hereby dIrects and authonzes any Authonty RepresentalIve to make electIOns permItted or reqUIred pursuant to the provIsIOns of the Code or the Tax RegulatIons as such RepresentatIve (after consultatIOn WIth Bond Counsel) deems necessary or appropnate m cOmIeclIon WIth the Bonds m the CertIficate as to Tax ExemptIOn or SImIlar or other appropnate certIficate form or document (I) Closmg CertIficate The Authonty agrees to execute and delIver m COmIectlOn WIth the Issuance of the Bonds a Tax and Nonarbltrage CertIficate or sImIlar document contammg addItIonal representatIOns and covenants pertaImng to the exclusIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes whICh representatIOns and covenants are mcorporated as though expressly set forth herem SectIOn 5 08 DIstrIct Bonds The Trustee as assIgnee of the Authonty nghts pursuant to SectIOn 401 shall (subject to the provISIons of thIS Indenl11re) promptly collect all amounts due as pnnclpal and mterest on Dlstnct Bonds from the DIstrIct and subject to the provISIons hereof shall enforce and take all steps actIOns and proceedmgs reasonably necessary for the enforcement of all of the nghts of the Authonty thereunder and for the enforcement of all of the oblIgalIons of the Dlstncts thereunder SectIon 5 09 Further Assurances The Authonty shall cause to be collected and paId to the Trustee all Revenues as such Revenues become due and payable The Authonty wIll adopt make execute and delIver any and all such further resolutIOns mstrImJents and assurances as may be reasonably necessary or proper to carry out the mtentlOn or to facIlItate the 600312131 28 Agenda Item No 2 Page 1580f316 performance of thIS Indenture and for the better assunng and confirmIng unto the Owners of the Bonds the nghts and benefits provIded In thIS Indenture SectIon 510 ImmuDlty The Authonty IS not entItled to any unmumty sovereIgn or otherwIse from any legal proceedIngs to enforce or collect upon thIS Indenture or the Bonds To the extent that the Authonty has or hereafter may acqUIre any nght to Immumty the Authonty hereby waIves such nghts for Itself In respect of ItS oblIgatIons ansIng under thIS Indenture and the Bonds SectIon 5 11 No AcceleratIOn The pnnClpal of the Bonds shall not be subject to acceleratIOn hereUllder NothIng In thIS SectIon shall In any way promblt the prepayment or redemptIon of Bonds or the defeasance of the Bonds and dIscharge ofthls Agreement ARTICLE VI THE TRUSTEE SectIOn 6 01 Appomtment of Trustee Umon Bank of CalIforma N A In Los Angeles CalIfornIa IS hereby appoInted Trustee by the Authonty for the purpose ofrecelVlng all moneys reqUIred to be deposIted wIth the Trustee hereUllder and to allocate use and apply the same as provIded In thIS Indenture The Authonty agrees that It wIll maIntaIn a Trustee haVIng a corporate trust office In the State wIth a combIned capItal and surplus of at least Seventy FIve MIllIon Dollars ($75 000 000) and subject to supervlSlon or examInatIon by federal or State authonty so long as any Bonds are OutstandIng If such bank or trust company publIshes a report of condItIon at least annually pursuant to law or to the requIrements of any supervlSlng or examInIng authonty above referred to then for the purpose of thIS SectIOn 601 the combIned capItal and surplus of such bank or trust company shall be deemed to be ItS combIned capItal and surplus as set forth In ItS most recent report of condItIon so publIshed The Trustee IS hereby authonzed to pay the pnnclpal of and Interest and redemptIOn premIUm (If any) on the Bonds when duly presented for payment at maturIty or on redemptIon or purchase pnor to matunty and to cancel all Bonds upon payment thereof The Trustee shall keep accurate records of all funds admlmstered by It and of all Bonds paId and dIscharged SectIon 6 02 Acceptance of Trusts The Trustee hereby accepts the trusts Imposed upon It by thIS Indenture and agrees to perform s31d trusts but only upon and subject to the follOWIng express terms and condItIOns (a) The Trustee pnor to the occurrence of an Event of Default and after cunng of all Events of Default whIch may have occurred Ulldertakes to perform such dutIes and only such dutIes as are speCIfically set forth In thIS Indenture In case an Event of Default hereunder has occurred (whIch has not been cured or w31ved) the Trustee may exerCIse such of the nghts and powers vested In It by thIS Indenture and shall use the same degree of care and skIll and dIlIgence III theIr exercIse as a prudent person would use In the conduct of ItS own aff31rs (b) The Trustee may execute any of the trusts or powers hereof and perform the dutIes reqUIred of It hereUllder by or through attorneys agents or receIvers and shall be 60031213 1 29 Agenda Item No 2 Page 159 of 316 entItled to advice of counsel concenung all matters of trust and Its duty hereunder The Trustee may conclusively rely on an oplmon of counsel as full and complete protectIOn for any actIOn taken or suffered by It hereunder (c) The Trustee shall not be responsible for any recital herem or m the Bonds or for any of the supplements hereto or thereto or mstruments of further assurance or for the suffiCiency of the secunty for the Bonds Issued hereunder or mtended to be secured hereby and the Trustee shall not be bound to ascertam or mqUlre as to the observance or performance of any covenants conditIons or agreements on the part of the Authonty hereunder (d) The Trustee may become the Owner of Bonds secured hereby with the same nghts which It would have If not the Trustee may acqUire and dispose of other bonds or eVidences of mdebtedness of the Authonty with the same nghts It would have If It were not the Trustee and may act as a depository for and permit any of ItS officers or directors to act as a member of or m any other capacity with respect to any committee formed to protect the nghts of Owners of Bonds whether or not such committee shall represent the Owners of the maJonty m aggregate pnnclpal amount of the Bonds then Outstandmg (e) The Trustee shall be protected m actmg upon any notIce request consent certIficate order affidaVit letter telegram or other paper or document believed by It to be genume and correct and to have been Signed or sent by the proper person or persons Any actIOn taken or omitted to be taken by the Trustee pursuant to thiS Indenture upon the request or authonty or consent of any person who at the tIme of makmg such request or glvmg such authonty or consent IS the Owner of any Bond shall be conclUSIVe and bmdmg upon all future Owners of the same Bond and upon Bonds Issued m exchange therefor or m place thereof The Trustee shall not be bound to recognize any person as an Owner of any Bond or to take any actIOn at hiS request unless the ownership of such Bond by such person shall be reflected on the RegistratIOn Books (f) As to the eXistence or non eXistence of any fact or as to the suffiCiency or validity of any mstrument paper or proceedmg the Trustee shall be entItled to rely upon a CertIficate of the Authonty as suffiCient eVidence of the facts therem contamed and pnor to the occurrence of an Event of Default hereunder of winch the Trustee has been given notice or IS deemed to have notice as proVided m SectIOn 6 02(h) hereof shall also be at liberty to accept a Certificate of the Authonty to the effect that any particular dealmg transactIOn or action IS necessary or expedient but may at ItS discretion secure such further eVidence deemed by It to be necessary or advisable but shall m no case be bound to secure the same (g) The permissive nght of the Trustee to do thmgs enumerated m thiS Indenture shall not be construed as a duty and It shall not be answerable for other than ItS negligence or Willful misconduct The Immunities and exceptIOns from liability of the Trustee shall extend to ItS officers directors employees and agents (h) The Trustee shall not be reqUired to take notIce or be deemed to have notice of any Event of Default hereunder except failure by the Authonty to file With the Trustee any document reqUired by thiS Indenture to be so filed subsequent to the Issuance of the Bonds unless the Trustee shall be specifically notIfied m wntmg of such default by the Authonty or by 60031213 I 30 Agenda Item No 2 Page 160 of 316 the Owners of at least twenty five percent (25%) m aggregate pnnclpal amount of the Bonds then Outstandmg and all notices or other mstnmJents reqUired by thiS Indenture to be delivered to the Trustee must m order to be effective be delivered at the Corporate Trust Office of the Trustee and m the absence of such notice so delivered the Trustee may conclusively assume there IS no Event of Default hereunder except as aforesaid (I) At any and all reasonable times the Trustee and ItS duly authonzed agents attorneys experts accountants and representatives shall have the nght (but not the duty) fully to mspect all books papers and records of the Authonty pertalmng to the Bonds and to make copies of any of such books papers and records such as may be deSired but which IS not pnvlleged by statute or by law (J) The Trustee shall not be reqUired to give any bond or surety m respect of the executIOn of the Said trusts and powers or othelWlse m respect of the premises hereof (k) Notwlthstandmg anythmg elsewhere m thiS Indenture With respect to the execution of any Bonds the Withdrawal of any cash the release of any property or any actIOn whatsoever wlthm the purview of thiS Indenture the Trustee shall have the nght but shall not be reqUired to demand any showmgs certificates opmlOns appraisals or other mformatlon or corporate action or eVidence thereof as may be deemed deSirable for the purpose of establishmg the nght of the Authonty to the execution of any Bonds the Withdrawal of any cash or the takmg of any other actIOn by the Trustee (I) Before takmg the action referred to m Section 8 02 the Trustee may reqUire that a satisfactory mdemmty bond be furnished for the reimbursement of all expenses to which It may be put and to protect It against all liability except liability which IS adjudicated to have resulted from ItS negligence or Willful default m connectIOn With any such action (m) All moneys received by the Trustee shall until used or applied or mvested as herem prOVided be held m trust for the purposes for which they were received but need not be segregated from other funds except to the extent reqUired by law (n) The Trustee shall have no responsibility or liability With respect to any mformatlOn statements or reCital m any offenng memorandum or other disclosure matenal prepared or dlstnbuted With respect to the Issuance ofthe Bonds SectJon 6 03 Fees, Charges and Expenses of Trustee The Trustee shall be entitled to payment and reimbursement for reasonable fees for ItS services rendered hereunder and all advances counsel fees (mcludmg expenses) and other expenses reasonably and necessanly made or mcurred by the Trustee m connectIOn With such services Upon the occurrence of an Event of Default hereunder but only upon an Event of Default the Trustee shall have a first lien With nght of payment pnor to payment of any Bond upon the amounts held hereunder for the foregomg fees charges and expenses mcurred by It respectively The Trustee s nght to payment of ItS fees and expenses shall survive the discharge and payment or defeasance of the Bonds and termmatlon ofthe Indenture and the reSignatIOn or removal ofthe Trustee SectIOn 6 04 NotJce to Bond Owners of Default If an Event of Default hereunder occurs With respect to any Bonds of which the Trustee has been given or IS deemed to have 60031213 1 31 Agenda Item No 2 Page 161 of 316 notice as provided m SectIOn 6 02(h) hereof then the Trustee shall promptly give wntten notice thereof by first class mail to the Owner of each such Bond unless such Event of Default shall have been cured before the givmg of such notice proVIded however that unless such Event of Default consists of the failure by the Authonty to make any payment when due the Trustee may elect not to give such notice to the Bond Owners If and so long as the Trustee m good f:uth determmes that such Event of Default does not matenally adversely affect the mterests of the Bond Owners or that It IS otherwise not m the best mterests of the Bond Owners to give such notice SectIon 6 05 InterventIOn by Trustee In any JudICIal proceedmg to whIch the Authonty IS a party whICh m the oplmon of the Trustee and ItS counsel has a substantial beanng on the mterests of Owners of any of the Bonds ansmg under thIs Indentlire the Trustee may mtervene on behalf of such Bond Owners and subject to SectIOn 602(1) hereof shall do so If requested m wntmg by the Owners of at least twenty five percent (25%) aggregate pnnclpal mnount of such Bonds then Outstandmg SectIon 6 06 Removal of Trustee The Owners of a majonty m aggregate pnnclpal mnount of the Outstandmg Bonds may at any time or the Authonty may (and the Authonty at the request of the Dlstnct shall) so long as no Event of Default shall have occurred and then be contmumg remove the Trustee Imtially appomted and any successor thereto by an mstrument or concurrent mstruments m wntmg delivered to the Trustee at least thirty (30) days pnor to the effective date of such removal whereupon the Authonty or such Owners as the case may be shall appomt a successor or successors thereto provided that any such successor shall be a bank or trust company meetmg the reqUirements set forth m Section 6 01 SectIon 6 07 ReSIgnatIon by Trustee The Trustee and any successor Trustee may at any time give thIrty (30) days wntten notice of ItS mtention to resign as Trustee hereunder such notice to be given to the Authonty and the Dlstnct by registered or certified mall Upon recelvmg such notice of reSignatIOn the Authonty shall promptly appomt a successor Trustee SectIOn 6 08 Appomtment of Successor Trustee In the event of the removal or resignation of the Trustee pursuant to SectIOns 6 06 or 6 07 respectively With the pnor wntten consent ofthe Dlstnct the Authonty shall promptly appomt a successor Trustee In the event the Authonty shall for any reason whatsoever fail to appomt a successor Trustee wlthm mnety (90) days followmg the delivery to the Trustee of the mstnunent descnbed m Section 6 06 or wlthm mnety (90) days followmg the receipt of notice by the Authonty pursuant to SectIOn 6 07 the Trustee may apply to a court of competent junsdICtlOn for the appomtment of a successor Trustee meetmg the reqUirements of SectIOn 6 0 I hereof Any such successor Trustee appomted by such court shall become the successor Trustee hereunder notwlthstandmg any actIOn by the Authonty purportmg to appomt a successor Trustee followmg the eXpiratIOn of such mnety day penod Any resignation or removal of the Trustee pursuant to SectIOn 6 06 or SectIOn 6 07 and appomtment of a successor Trustee shall become effective upon wntten acceptance of appomtment by the successor Trustee Upon such acceptance the Authonty shall cause notice thereof to be given by first class m:ul postage prep:ud to the Bond Owners at their respective addresses set forth on the RegistratIOn Books 60031213 I 32 Agenda Item No 2 Page 162 of 316 SectIOn 6 09 Merger or ConsolIdatIOn Any company mto which the Trustee may be merged or converted or with which It may be consolIdated or any company resultmg from any merger converSIOn or consolIdatIOn to which It shall be a party or any company to winch the Trustee may sell or transfer all or substantially all of ItS corporate trust busmess provided that such company shall meet the reqUirements set forth m SectIon 6 0 I shall be the successor to the Trustee and vested With all of the tItle to the trust estate and all of the trusts powers discretIOns ImmumtIes pnvIleges and all other matters as was ItS predecessor WIthOut the execution or filmg of any paper or further act anythmg herem to the contrary notwlthstandmg SectIon 6 10 Concernmg any Successor Trustee Every successor Trustee appomted hereunder shall execute acknowledge and delIver to ItS predecessor and also to the Authonty an mstrument m wntmg acceptmg such appomtInent hereunder and thereupon such successor Without any further act deed or conveyance shall become fully vested WIth all the estates properties nghts powers trusts duties and oblIgatIOns of ItS predecessors but such predecessor shall nevertheless on the request of the Authonty or of the Trustee s successor execute and delIver an mstrument transfemng to such successor all the estates properties nghts powers and trusts of such predecessor hereunder and every predecessor Trustee shall delIver all secuntIes and moneys held by It as the Trustee hereunder to ItS successor Should any mstrument m wntmg from the Authonty be reqUired by any successor Trustee for more fully and certamly vestmg m such successor the estate nghts powers and dutIes hereby vested or mtended to be vested m the predecessor Trustee any and all such mstruments m wntmg shall on request be executed acknowledged and delivered by the Authonty SectIOn 6 11 Appomtment to Co Trustee It IS the purpose of thiS IndentIIre that there shall be no VIOlatIOn of any law of any junsdICtlon (mcludmg partICularly the law of the State) denymg or restricting the nght of bankmg corporations or associatIons to transact busmess as Trustee m such junsdlctlOn It IS recognized that m the case of litIgatIOn under tins Indenture and m particular m case of the enforcement of the nghts of the Trustee on default or m the case the Trustee deems that by reason of any present or future law of any junsdlctIon It may not exercise any of the powers nghts or remedies herem granted to the Trustee or hold tItle to the properties m trust as herem granted or take any other actIOn winch may be deSirable or necessary m connectIOn thereWIth It may be necessary that the Trustee appomt an additIOnal mdlvldual or mstItutlOn as a separate or co trustee The followmg proVIsIOns of this SectIon 6 II are adopted to these ends In the event that the Trustee appomts an additIOnal mdlvldual or mstltutlOn as a separate or co trustee each and every remedy power nght claim demand cause of actIon Immumty estate title mterest and lien expressed or mtended by thiS Indenture to be exerCised by or vested m or conveyed to the Trustee With respect thereto shall be exerCisable by and vest m such separate or co trustee but only to the extent necessary to enable such separate or co trustee to exerCise such powers nghts and remedies and every covenant and obligatIOn necessary to the exercise thereofby such separate or co trustee shall nm to and be enforceable by either ofthem Should any mstrument m wntmg from the Authonty be reqUired by the separate trustee or co trustee so appomted by the Trustee for more fully and certamly vestmg m and confirmmg to It such properties nghts powers trusts dutIes and obligations any and all such mstruments m wntmg shall on request be executed acknowledged and delivered by the Authonty In case any 60031213 1 33 Agenda Item No 2 Page 163 of 316 separate trustee or co trustee or a successor to eIther shall become mcapable of actmg resIgn or be removed all the estates propertIes nghts powers trusts dutIes and obligatIOns of such separate trustee or co trustee so far as permItted by law shall vest m and be exercIsed by the Trustee untIl the appomtment of a new trustee or successor to such separate trustee or co trustee SectIOn 6 12 IndemmficatJon, LImIted LIabIlIty of Trustee The Authonty further covenants and agrees to mdemmfY and save the Trustee and ItS officers dIrectors agents and employees harmless agamst any loss costs claIms expense and liabIlitIes whIch It may mcur ansmg out of or m the exerCIse and performance of ItS powers and dutIes hereunder mcludmg the costs and expenses of defendmg agamst any cllllm of liabIlity but excludmg any and all losses costs claIms expenses and liabIlitIes whIch are due to the negligence or WIllful mIsconduct of the Trustee ItS officers dIrectors agents or employees No prOVISIOn m tills Indenture shall reqUire the Trustee to nsk or expend ItS own funds or otherwIse mcur any finanCIal liabIlity hereunder If It IS not assured to ItS satIsfactIon that repayment of such funds or adequate mdemmty aglllnst such liabIlity or nsk IS not assured to It The Trustee shall not be liable for any actIOn taken or omItted to be taken by It m accordance WIth the dIrectIon of the Owners of a maJonty m aggregate pnncIpalll1ll0Ullt of Bonds Outstandmg relatmg to the tIme method and place of conductmg any proceedmg or remedy aVlIllable to the Trustee Ullder thIS Indenture The obligatIons of the Authonty under tills paragraph shall survIve the reSIgnatIon or removal of the Trustee Ullder thIS Indenture or any defeasance of the Bonds ARTICLE VII MODIFICATION AND AMENDMENT OF THE INDENTURE SectIon 7 01 Amendment Hereof (a) ThIS Indenture and the nghts and obligatIons of the Authonty and of the Owners of the Bonds may be modIfied or lI1llended at any tIme by a Supplemental Indenture whIch shall become bmdmg upon executIOn by the Authonty and the Trustee and upon pnor wntten consent of the DIStnCt WIthout consent of any Bond Owners to the extent permItted by law but only for anyone or more ofthe followmg purposes (I) to add to the covenants and agreements of the Authonty contlllned m thIS Indenture other covenants and agreements hereafter to be observed to pledge or aSSIgn addItIonal secunty for the Bonds (or any portIOn thereof) or to surrender any nght or power herem reserved to or conferred upon the Authonty (II) to make such prOVISIOns for the purpose of cunng any lI1llbIgUlty mconsIstency or omISSIOn or of cunng or correctmg any defectIve proVISIon contamed m thIS Indenture or m any other respect whatsoever as the Authonty may deem necessary or deSIrable proVIded that such modIficatIon or lI1llendment does not matenally adversely affect the mterests of the Bond Owners m the opmIOn of Bond COUllsel (III) to modIfy lI1llend or supplement the Indenture m such manner as to permIt the qualificatIOn of thIS Indenture Ullder the Trust Indenture Act of 1939 as lI1llended 600312131 34 Agenda Item No 2 Page 164 of 316 or any similar federal statute hereafter m effect and to add such other terms conditions and provIsIOns as may be permitted by said act or similar federal statute or (IV) necessary or desirable to Bonds to make such additions deletIOns or modificatIOns as may be assure exemption from federal mcome taxatIOn of mterest on the (b) Except as set forth m the precedmg paragraph of this SectIOn 701 tlu.s Indenture and the nghts and obligatIOns of the Authonty and of the Owners of the Bonds may only be modified or amended at any time by a Supplemental Indenture which shall become bmdmg when the wntten consents of the Owners of a maJonty m aggregate pnnClpal amount of the Bonds then Outstandmg are filed With the Trustee No such modification or amendment shall (a) extend the matunty of or reduce the mterest rate on any Bond or otherwise alter or Impair the obligatIOn of the Authonty to pay the pnnclpal mterest or premIUms (If any) at the time and place and at the rate and m the currency provided therem of any Bond Without the express wntten consent of the Owner of such Bond (b) reduce the percentage of Bonds reqUired for the wntten consent to any such amendment or modificatIOn or (c) Without ItS wntten consent thereto modify any of the nghts or obligatIOns of the Trustee (c) The Trustee shall be proVided an opmlOn of Bond Counsel that any such Supplemental Indenture entered mto by the Authonty and the Trustee complies With the provIsions of tins Article VII and the Trustee may conclUSively rely upon such opmlOn SectIon 7 02 Effect of Supplemental Indenture From and after the time any Supplemental Indenture becomes effective pursuant to thiS Article VII this Indenture shall be deemed to be modified and amended m accordance therewith the respective nghts duties and obligations of the parties hereto or thereto and all Owners of Outstandmg Bonds as the case may be shall thereafter be determmed exercised and enforced hereunder subject m all respects to such modificatIOn and amendment and all the terms and conditIOns of any Supplemental Indenture shall be deemed to be part of the terms and conditions of thiS Indenture for any and all purposes SectIon 7 03 Endorsement or Replacement of Bonds After Amendment After the effective date of any actIOn taken as heremabove proVided the Authonty may determme that the Bonds shall bear a notation by endorsement m form approved by the Authonty as to such actIOn and m that case upon demand of the Owner of any Bond Outstandmg at such effectIVe date and presentatIOn of hiS Bond for that purpose at the Corporate Trust Office of the Trustee a SUitable notatIOn as to such actIOn shall be made on such Bond If the Authonty shall so determme new Bonds so modified as m the OplD10n of the Authonty shall be necessary to conform to such Bond Owners action shall be prepared and executed and m that case upon demand of the Owner of any Bond Outstandmg at such effective date such new Bonds shall be exchanged at the Corporate Trust Office of the Trustee WithOUt cost to each Bond Owner for Bonds then Outstandmg upon surrender of such Outstandmg Bonds SectIon 7 04 Amendment by Mutual Consent The proViSions of tlu.s Article VII shall not prevent any Bond Owner from acceptmg any amendment as to the particular Bond held by him proVided that due notatIOn thereof IS made on such Bond 60031213 1 35 Agenda Item No 2 Page 165of316 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES SectIon 8 01 Events of Default The followmg events shall be Events of Default hereunder (a) Default m the due and punctual payment of the pnnclpal of any Bond when and as the same shall become due and payable whether at matunty as therem expressed by proceedmgs for redemplion or otherwise (b) Default m the due and punCl11al payment of any mstallment of mterest on any Bond when and as such mterest mstallment shall become due and payable (c) Failure by the Authonty to observe and perform any of the covenants agreements or condllions on Its part m thiS Indenture or m the Bonds contamed other than as referred to m the precedmg clauses (a) and (b) for a penod of thirty (30) days after wntten nolice speclfymg such failure and requestmg that It be remedied has been given to the Authonty by the Trustee or to the Authonty and the Trustee by the Owners of the Bonds of not less than twenty five percent (25%) m the aggregate pnnclpal amount of the Bonds at that lime Outstandmg proVided however that If m the reasonable opmlOn of the Authonty proVided to the Trustee m wntmg the fmlure stated m such nolice can be corrected but not Wltlun such thirty (30) day penod such failure shall not conslil11te an Event of Default If correclive actIOn IS mslituted by the Authonty wlthm such thirty (30) day penod and diligently pursued until such failure IS corrected (d) The filmg by the Authonty of a pelitlOn or answer seekmg reorganizatIOn or arrangement under the federal bankruptcy laws or any other applicable law of the Umted States of Amenca or If a court of competent junsdlctlOn shall approve a pelilion filed with or Without the consent of the Authonty seekmg reorganizatIOn under the federal bankruptcy laws or any other applicable law of the Umted States of Amenca or If under the prOVlSlons of any other law for the relief or md of debtors any court of competent JurisdictIOn shall assume custody or control ofthe Authonty or of the whole or any substanlial part of ItS property SectIon 8 02 Remedies Upon Event of Default Upon the occurrence and dunng the contmuance of an Event of Default the Trustee may pursue any available remedy at law or m eqUity to enforce the payment of the pnnclpal of and mterest and premium (If any) on the Bonds and to enforce any nghts of the Trustee under or with respect to thiS Indenture If an Event of Default shall have occurred and be contmumg the Trustee may If requested so to do by the Owners of a majonty m aggregate pnnclpal amount of Outstandmg Bonds and mdemmfied as proVided m SectIOn 6 02(1) the Trustee shall be obligated to exercise such one or more of the nghts and powers conferred by tlus Article VIII as the Trustee bemg adVised by counsel shall deem most expedient m the mterests of the Bond Owners No remedy by the terms of this Indenl11re conferred upon or reserved to the Trustee (or to the Bond Owners) IS mtended to be exclUSive of any other remedy but each and every such 60031213 1 36 Agenda Item No 2 Page 166 of 316 I I remedy shall be cumulatIve and shall be m additIon to any other remedy given to the Trustee or to the Bond Owners hereunder or now or hereafter eXlstmg at law or m eqUity No delay or omiSSIOn to exercise any nghts or power accrumg upon any Event of Default shall Impair any such nght or power or shall be construed to be a waiver of any such Event of Default or acqUiescence therem such nght or power may be exercised from tIme to time as often as may be deemed expedient SectIOn 8 03 ApplIcatIOn of Revenues and Other Funds After Default All amounts received by the Trustee pursuant to any nght gIVen or actIon taken by the Trustee under the provlSlons of thiS Indenture shall be applIed by the Trustee m the followmg order upon presentation of the several Bonds and the stampmg thereon of the amount of the payment If only partIally paid or upon the surrender thereof If fully paid FIrSt to the payment of the fees costs and expenses of the Trustee m declanng such Event of Default and m carrymg out the provlSlons of thiS ArtIcle VIII mcludmg reasonable compensatIOn to ItS agents attorneys and counsel and any outstandmg fees and expenses of the Trustee and Second to the payment of the whole amount of mterest on and pnnclpal of the Bonds then due and unpaid With mterest on overdue mstallments ofpnnclpal and mterest to the extent permitted by law at the net effective rate of mterest then borne by the Outstandmg Bonds provided however that m the event such amounts shall be msufficlent to pay m full the full amount of such mterest and pnnclpal then such amounts shall be applied m the followmg order of pnonty (a) first to the payment of all mstallments of mterest on the Bonds then due and unpaid (b) due and unpaid (c) third to the payment of the redemptIOn pnce (mcludmg pnnclpal and mterest accrued to the redemptIOn date but excludmg any premIUm) of the Bonds to be redeemed pursuant to tills Indenture and second to the payment of all mstallments of pnnclpal of the Bonds then (d) fourth to the payment ofmterest on overdue mstallments ofpnnclpal and mterest on the Bonds Section 8 04 Power of Trustee to Control Proceedmgs In the event that the Trustee upon the happenmg of an Event of Default shall have taken any actIOn by JudiCial proceedmgs or otherwise pursuant to ItS duties hereunder whether upon ItS own discretIOn or upon the request of the Owners of at least a maJonty m aggregate pnnclpal amount of the Bonds then Outstandmg It shall have full power m the exerCise of ItS discretion for the best mterests of the Owners of the Bonds With respect to the contmuance dlscontmuance Withdrawal compromise settlement or other disposal of such actIOn proVided however that the Trustee shall not unless there no longer contmues an Event of Default dlscontmue Withdraw compromise or settle or otherwise dispose of any litIgatIOn pendmg at law or m eqUity If at the tIme there has been filed 600312131 37 Agenda Item No 2 Page 167 of 316 with It a wntten request signed by the Owners of a maJonty m aggregate pnnclpal amount ofthe Outstandmg Bonds opposmg such dlscontmuance withdrawal compromise settlement or other disposal of such liligatlOn Any SUIt actIOn or proceedmg which any Owner of Bonds shall have the nght to bnng to enforce any nght or remedy hereunder may be brought by the Trustee for the equal benefit and protectIOn of all Owners of Bonds snmlarly situated and the Trustee IS hereby appomted (and the successive respeclive Owners of the Bonds Issued hereunder by takmg and holdmg the same shall be conclUSively deemed so to have appomted It) the true and lawful attorney m fact of the respeclive Owners of the Bonds for the purpose ofbnngmg any such SUIt actIOn or proceedmg and to do and perform any and all acts and thmgs for and on behalf of the respeclive Owners of the Bonds as a class or classes as may be necessary or adVisable m the opmlOn ofthe Trustee as such attorney m fact SectIon 8 05 Appomtment of ReceIvers Upon the occurrence of an Event of Default hereunder and upon the filing of a SUIt or other commencement of JudIcIal proceedmgs to enforce the nghts of the Trustee and of the Bond Owners under thIS Indenture the Trustee shall be entItled as a matter ofnght to the appomlinent of a receiver or receivers of the Revenues and other amounts pledged hereunder pendmg such proceedmgs With such powers as the court makmg such appomlinent shall confer SectIOn 8 06 Non WaIver Nothmg m thIS Arlicle VIII or m any other prOVISIOn of thIS Indenture or m the Bonds shall affect or Impair the obligatIOn of the Authonty which IS absolute and unconditIOnal to pay the mterest on and pnnclpal of the Bonds to the respeclive Owners of the Bonds at the respeclive dates ofmalimty as herem proVIded out of the Revenues and other moneys herem pledged for such payment A waIver of any default or breach or duty or contract by the Trustee or any Bond Owners shall not affect any subsequent default or breach of duty or contract or ImpaIr any nghts or remedies on any such subsequent default or breach No delay or omiSSIOn of the Trustee or any Owner of any of the Bonds to exercise any nght or power accrumg upon any default or breach shall ImpaIr any such nght or power or shall be construed to be a waiver of any such default or breach or an acqUiescence therem and every power and remedy conferred upon the Trustee or Bond Owners by the Bond Law or by thiS Arlicle VIII may be enforced and exercised from lime to lime and as often as shall be deemed expedient by the Trustee or the Bond Owners as the case may be SectIon 8 07 RIght to InstItute SUIt, ActIon or Proceedmg No Owner of any Bond Issued hereunder shall have the nght to msliliIte any SUIt actIOn or proceedmg at law or m eqUity for any remedy under or upon thIs Indenture unless (a) such Owner shall have prevIOusly given to the Trustee wntten notice of the occurrence of an Event of Default (b) the Owners of a maJonty m aggregate pnnclpal amount of all Bonds then Outstandmg shall have made wntten request upon the Trustee to exercise the powers herembefore granted or to mslitute such actIOn SUIt or proceedmg m ItS own name (c) Said Owners shall have tendered to the Trustee mdemmty reasonably acceptable to the Trustee against the costs expenses and liabilities to be mcurred m compliance With such request (d) the Trustee shall have refused or omitted to comply With such request for a penod of sixty (60) days after such wntten request shall have been receIVed by and Said tender ofmdenmlty shall have been made to the Trustee and (e) no dlreclion mconslstent 600312131 38 Agenda Item No 2 Page 168 of 316 WIth such wntten request has been gIven to the Trustee dunng such sIxty (60) day penod by the Owners of maJonty m aggregate pnnclpal amount of the Bonds then Outstandmg Such notIficatIOn request tender of mdemrnty and refusal or omISSIOn are hereby declared m every case to be condItIOns precedent to the exerCIse by any Owner of Bonds of any remedy hereunder It bemg understood and mtended that no one or more Owners of Bonds shall have any nght m any mamJer whatever by hIs or then actIOn to enforce any nght under thIs Indenture except m the mamJer herem provIded and that all proceedmgs at law or m eqUIty to enforce any prOVISIOn of thIs Indenture shall be mstItuted had and mamtamed m the mamJer herem provIded and for the equal benefit of all Owners of the Outstandmg Bonds The nght of any Owner of any Bond to receIve payment of the pnnClpal of and mterest and premIUm (If any) on such Bond as herem provIded or to mstItute SUIt for the enforcement of any such payment shall not be ImpaIred or affected WIthout the wntten consent of such Owner notwlthstandmg the foregomg provlSlons of thIS SectIOn 8 07 or any other proVIsIOn of thIs Indenture Section 8 08 TermmatIon of Proceedmgs In case the Trustee shall have proceeded to enforce any nght under thIS Indenture by the appomtInent of a receIVer or otherwIse and such proceedmgs shall have been dlscontmued or abandoned for any reason or shall have been determmed adversely then and m every such case the Authonty the Trustee and the Bond Owners shall be restored to theIr former posItIOns and nghts hereunder respectIvely WIth regard to the property subject to thIs Indenture and all nghts remedIes and powers of the Trustee shall contmue as Ifno such proceedmgs had been taken ARTICLE IX MISCELLANEOUS Section 9 01 LlImted LIabIlIty of AuthOrIty Notwlthstandmg anythIng m thIs Indenture contamed the Authonty shall not be reqUIred to advance any moneys denved from any source of mcome other than the Revenues for the payment of the pnnclpal of or mterest on the Bonds or any premIUms upon the redemptIon thereof or for the performance of any covenants herem contamed (except to the extent any such covenants are expressly payable hereunder from the Revenues) The Authonty may however advance funds for any such purpose provIded that such funds are denved from a source legaJly avaIlable for such purpose and may be used by the Authonty for such purpose WIthout mcurnng mdebtedness The Bonds shall be revenue bonds payable exclUSIvely from the Revenues and other funds as m thIS Indenture provIded The general fund of the Authonty IS not lIable and the credIt of the Authonty IS not pledged for the payment of the mterest and premIUm (If any) on or pnnclpal of the Bonds The Owners of the Bonds shall never have the nght to compel the forfeIture of any property of the Authonty The pnnclpal of and mterest on the Bonds and any premIUms upon the redemptIon of any thereof shall not be a legal or equItable pledge charge hen or encUlllbrance upon any property of the Authonty or upon any of ItS mcome receIpts or revenues except the Revenues and other funds pledged to the payment thereof as m thIs IndentIJre provIded 600312131 39 Agenda Item No 2 Page 169 of 316 Section 9 02 Benefits of Indenture LImIted to PartIes Nothmg m thiS Indenture expressed or Implied IS mtended to gIve to any person other than the Authonty the Dlstnct the Trustee and the Owners of the Bonds any nght remedy or claIm under or by reason of thiS Indenture Any covenants stIpulatIOns promIses or agreements m thiS Indenture contamed by and on behalf of the Authonty shall be for the sole and exclusIve benefit of the Trustee the Dlstnct and the Owners of the Bonds SectIOn 9 03 DIscharge of Indenture If the Authonty shall pay and dIscharge any or all of the Outstandmg Bonds m anyone or more of the followmg ways (a) by well and truly paYIng or causmg to be pllld the pnnclpal of and the mterest and premIUm (If any) on such Bonds as and when the same become due and payable (b) by lITevocably deposltmg with the Trustee m trust at or before matunty money wluch altogether with the aVllllable amounts then on depOSit m the funds and accounts established with the Trustee pursuant to tlus Indenture IS fully suffiCient to pay such Bonds mcludmg all pnnclpal mterest and premIUms (If any) or (c) by lITevocably deposltmg With the Trustee or any other fidUCiary m trust Federal SecuntIes m such amount as an Independent Accountant shall determme Will together with the mterest to accrue thereon and available moneys then on depOSit m the funds and accounts established With the Trustee pursuant to thiS Indenture be fully suffiCient to pay and discharge the mdebtedness on such Bonds (mcludmg all pnnclpal mterest and redemptIOn premIUms) at or before thelf respectIve matunty dates and If such Bonds are to be redeemed pnor to the matunty thereof notIce of such redemptIOn shall have been mlllled pursuant to SectIOn 2 02(f) or provlSlon satIsfactory to the Trustee shall have been made for the mailmg of such notIce then at the Wntten Request of the Authonty and notwlthstandmg that any of such Bonds shall not have been surrendered for payment the pledge of the Revenues and other funds proVided for m thiS Indenture with respect to such Bonds pledge of Revenues and all other pecuniary obligatIons of the Authonty under !lus Indenture with respect to all such Bonds shall cease and termmate except only the obligatIOn of the Authonty to payor cause to be pllld to the Owners of such Bonds not so surrendered and paid all sums due thereon from amounts set aSide for such purpose as aforesaid and all expenses and costs of the Trustee Any funds held by the Trustee followmg any payments or discharge of the Outstandmg Bonds pursuant to thiS SectIOn 9 03 which are not reqUired for said purposes shall be paid over to the Authonty SectIOn 9 04 Is Deemed Included III All References to Predecessor Whenever m tlus Indenture or any Supplemental Indenture the Authonty IS named or referred to such reference shall be deemed to mclude the successor to the powers dutIes and functIOns With respect to the management admmlstratlOn and control of the affairs of the Authonty that are presently vested m the Authonty and all the covenants agreements and provIsIOns contlllned m thiS Indenture by or on behalf of the Authonty shall bmd and mure to the benefit of Its successors whether so expressed or not SectIOn 9 05 Content of CertIficates Every certificate With respect to compliance With a conditIon or covenant proVided for m thiS Indenture shall mclude (a) a statement that the person or persons makmg or gIvmg such certificate have read such covenant or conditIon and the 600312131 40 Agenda Item No 2 Page 170 of 316 definitIOns herem relatmg thereto (b) a bnef statement as to the nature and scope of the exammatlOn or mvestIgatIon upon which the statements or opinions contamed m such certificate are based (c) a statement that m the opinion of the signers they have made or caused to be made such exammatIon or mvestIgatlon as IS necessary to enable them to express an mformed opinion as to whether or not such covenant or conditIOn has been complIed With and (d) a statement as to whether m the opmlOn of the signers such conditIon or covenant has been complIed with Any such certificate made or given by an officer of the Authonty may be based msofar as It relates to legal matters upon a certificate or opinion of or representatIons by counsel unless such officer knows that the certificate or opmlOn or representatIOns with respect to the matters upon which hiS certificate may be based as aforesaid are erroneous or m the exercise of reasonable care should have known that the same were erroneous Any such certificate or opinion or representatIon made or gIVen by counsel may be based msofar as It relates to factIial matters on mformatlOn With respect to whICh IS m the possessIOn of the Authonty or upon the certificate or opmlOn of or representatIOns by an officer or officers of the Authonty unless such counsel knows that the certificate or opinion or representatIOns With respect to the matters upon wluch Ius certificate opmlOn or representatIOn may be based as aforesaid are erroneous or m the exercise of reasonable care should have known that the same were erroneous SectIOn 9 06 ExecutIon of Documents by Bond Owners Any request consent or other mstrument reqUired by thiS Indenture to be signed and executed by Bond Owners may be m any number of concurrent wntmgs of substantIally Similar tenor and may be Signed or executed by such Bond Owners m person or by their agent or agents duly appomted m wntmg Proof of the executIOn of any such request consent or other mstrument or of a wntmg appomtmg any such agent shall be suffiCient for any purpose of thiS IndentIire and shall be conclUSive m favor ofthe Trustee and of the Authonty If made m the maJlller proVided m thiS SectIOn 906 The fact and date of the executIOn by any person of any such request consent or other mstrument or wntmg may be proved by the affidaVit of a wltIiess of such executIOn or by the certificate of any notary publIc or other officer of any junsdlctlon authonzed by the laws thereof to take acknowledgments of deeds certlfymg that the person slgnmg such request consent or other mstrument or wntmg acknowledged to him the executIOn thereof The ownership of Bonds shall be proved by the RegistratIOn Books Any request consent or vote of the Owner of any Bond shall bmd every futIire Owner of the same Bond and the Owner of any Bond Issued m exchange therefor or m lIeu thereof m respect of anytlung done or suffered to be done by the Trustee or the Authonty m pursuance of such request consent or vote In lieu of obtammg any demand request directIon consent or waiver m wntmg the Trustee may call and hold a meetmg of the Bond Owners upon such notIce and m accordance With such rules and obligatIOns as the Trustee conSiders fair and reasonable for the purpose of obtammg any such actIOn SectIOn 9 07 Disqualified Bonds In determining whether the Owners of the reqUisite aggregate pnnClpal amount of Bonds have concurred m any demand request direction consent or Waiver under thiS Indenture Bonds wluch are owned or held by or for the account of the Dlstnct or the Authonty (but excludmg Bonds held m any employees retIrement fund) shall be 60031213 I 41 Agenda Item No 2 Page 171 of 316 disregarded and deemed not to be Outstandmg for the purpose of any such determmatlOn provided however that for the purpose of determmmg whether the Trustee shall be protected m relymg on any such demand request directIOn consent or Wlllver only Bonds wluch the Trustee knows to be so owned or held shall be disregarded SectIOn 9 08 WaIver of Personal LIabIlIty No officer agent or employee of the Authonty shall be mdlVIdually or personally lIable for the payment of the mterest on or pnnclpal of the Bonds but notlung herem contlllned shall relIeve any such officer agent or employee from the performance of any offiCial duty provided by law SectIon 9 09 PartIal InvalIdIty If anyone or more of the covenants or agreements or portIOns thereof provided m thiS Indenture on the part of the Authonty (or of the Trustee) to be performed should be contrary to law then such covenant or covenants such agreement or agreements or such portIOns thereof shall be null and vOId and shall be deemed separable from the remammg covenants and agreements or portIOns thereof and shall m no way affect the valIdity of this Indenture or of the Bonds but the Bond Owners shall retllln all nghts and benefits accorded to them under the Bond Law or any other applIcable proVisIOns ofIaw The Authonty hereby declares that It would have entered mto thiS Indenture and each and every other sectIon paragraph subdiVISIOn sentence clause and phrase hereof and would have authonzed the Issuance of the Bonds pursuant hereto lITespectIve of the fact that anyone or more sectIOns paragraphs subdiVISIOns sentences clauses or phrases of thiS Indenture or the applIcatIOn thereof to any person or circumstance may be held to be unconstItutIOnal unenforceable or mvalId SectIon 9 10 DestructIon of Canceled Bonds Whenever m thiS Indenture proVISIOn IS made for the surrender to the Authonty of any Bonds which have been paid or canceled pursuant to the proVISIOns of thiS Indenture the Trustee shall destroy such Bonds SectIon 9 11 Funds and Accounts Any fund or account reqUired by thiS Indenture to be establIshed and mamtamed by the Authonty or the Trustee may be establIshed and mamtlllned m the accountmg records of the Authonty or the Trustee as the case may be either as a fund or an account and may for the purpose of such records any audits thereof and any reports or statements With respect thereto be treated either as a fund or as an account All such records With respect to all such funds and accounts held by the Authonty shall at all tImes be mamtlllned m accordance With generally accepted accountmg pnnclples and all such records WIth respect to all such funds and accounts held by the Trustee shall be at all tImes mamtamed m accordance With mdustry practIces m each case With due regard for the protectIOn of the secunty of the Bonds and the nghts of every Owner thereof Any fund or account reqUired by thiS Indenture to be establIshed and mamtamed by the Authonty or the Trustee may be established and mamtamed m the form of multIple funds accounts or sub accounts therem SectIon 9 12 Payment on Busmess Days Whenever m thiS Indenture any lllllOunt IS reqUired to be pllld on a day which IS not a Busmess Day such payment shall be reqUired to be made on the Busmess Day Immediately followmg such day proVided that mterest shall not accrue from and after such day 60031213 1 42 Agenda Item No 2 Page 172of316 SectIon 9 13 NotIces Any notice request complamt demand or other commumcatlOn under this Indenture shall be given by first class mail or personal delivery to the party entitled thereto at ItS address set forth below or by telecopy or other form of telecommumcatlOn at ItS number set forth below Notice shall be effectIve either (a) upon transmiSSIOn by telecopy or other form of telecommumcatlOn (b) 48 hours after deposit m the Umted States mall postage prepaid or (c) m the case of personal delivery to any person upon acmal receipt The Authonty the Dlstnct or the Trustee may by wntten notice to the other parties from time to time modify the address or number to which commumcations are to be gIVen hereunder Ifto the Authonty Lake Elsmore Public Fmancmg Authonty 101 North D Street Lake Elsmore California 92570 AttentIOn Executive Director If to the Dlstnct City of Lake Elsmore Community Facilities Dlstnct No 2005 5 (Villages at Wasson Canyon) c/o City of Lake Elsmore 130 South Main Street Lake Elsmore California 92530 Attention City Manager If to the Trustee Umon Bank of California N A 120 South San Pedro Street 4th Floor Los Angeles California 90011 AttentIOn Corporate Trust Department SectiOn 914 Unclaimed Moneys Anythmg m tlus Indenture to the contrary notwlthstandmg subject to the laws of the State any moneys held by the Trustee m trust for the payment and discharge of any of the Bonds whICh remain unclaimed for two (2) years after the date when such Bonds or any mterest thereon have become due and payable either at their stated mamnty dates or by call for earlier redemptIOn If such moneys were held by the Trustee at such date or for two (2) years after the date of depOSit of such moneys If depOSited With the Trustee after said date when such Bonds become due and payable shall be repaid by the Trustee to the Authonty as ItS absolute property and free from trust and the Trustee shall thereupon be released and discharged With respect thereto and the Bond Owners shall look only to the Authonty for the payment of such Bonds prOVided however that before bemg reqUired to make any such payment to the Authonty the Trustee shall at the expense of the Authonty cause to be mailed to the Owners of all such Bonds at their respective addresses appeanng on the RegistratIOn Books a notice that said moneys remam unclaimed and that after a date naJiled m Said notice which date shall not be less than t1nrty (30) days after the date of mallmg of such notice the balance of such moneys then unclaimed Will be returned to the Authonty Section 915 Govermng Law ThiS Agreement shall be construed and governed m accordance With the laws of the State of California 60031213 I 43 Agenda Item No 2 Page 1730f316 SectIon 916 ExecutIon of Counterparts Tills Indenture may be executed in any number of counterparts each of which shall for all purposes be deemed to be an onginal and all of whICh shall together constitute but one and the same instrument IN WITNESS WHEREOF the LAKE ELSINORE PUBLIC FINANCING AUTHORITY has caused thiS Indenture to be signed in ItS name and UNION BANK OF CALIFORNIA N A in token of ItS acceptance of the trust created hereunder has caused thiS Indenture to be signed in ItS corporate name by ItS officer Identified below all as of the day and year first above wntten LAKE ELSINORE PUBLIC FINANCING AUTHORITY By Executive Director ATTEST By Secretary UNION BANK OF CALIFORNIA N A as Trustee By Authonzed Officer 60031213 1 44 Agenda Item No 2 Page 174 of 316 EXHIBIT A FORM OF BOND No R $ UNLESS THIS BOND IS PRESENTED BY AN AUTHORIZED REPRESENTATNE OF THE DEPOSITORY (AS DEFINED IN THE INDENTURE OF TRUST) TO THE TRUSTEE FOR REGISTRATION OF TRANSFER, EXCHANGE OR PAYMENT AND ANY BOND ISSUED IS REGISTERED IN THE NAME OF CEDE & CO OR IN SUCH OTHER NAME AS IS REQUESTED BY AN AUTHORIZED REPRESENTATNE OF THE DEPOSITORY (AND ANY PAYMENT IS MADE TO CEDE & CO OR TO SUCH OTHER ENTITY AS IS REQUESTED BY AN AUTHORIZED REPRESENTATNE OF THE DEPOSITORY) ANY TRANSFER PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL INASMUCH AS THE REGISTERED OWNER HEREOF CEDE & CO HAS AN INTEREST HEREIN UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF RNERSIDE LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BOND (WASSON CANYON) 2007 SERIES A RATE OF INTEREST MATURITY DATE DATED DATE CUSIP REGISTERED OWNER Cede & Co PRINCIPAL AMOUNT The LAKE ELSINORE PUBLIC FINANCING AUTHORITY a Jomt powers authonty orgamzed and eXlstmg under the laws of the State of California (the Authonty') for value received hereby promises to pay (but only out of the Revenues and other moneys and secuntles heremafter referred to) to the Registered Owner Identified above or registered asSignS (the Registered Owner) on the Matunty Date Identified above the Pnnclpal Amount Identified above m lawful money of the Umted States of Amenca and to pay mterest thereon at the Rate of Interest Identified above m like money from the Interest Payment Date (as heremafter defined) next precedmg the date of authentICatIOn of thiS Bond (unless tlus Bond IS authenticated on or before an Interest Payment Date and after the fifteenth calendar day of the month precedmg such Interest Payment Date occurs m wluch event It shall bear mterest from such Interest Payment Date or unless thiS Bond IS authenticated on or pnor to February 15 2008 m wluch event It shall bear mterest from the Dated Date Identified above prOVided however that If at the time of authenticatIOn of thiS Bond mterest IS m default on thiS Bond thiS Bond shall bear mterest from the Interest Payment Date to which mterest hereon has prevIOusly been paid or made aVailable for payment) payable semlaJIUually on March I and September I m each year commencmg March I 2008 (each an Interest Payment Date ) until payment of such Pnnclpal Amount m full The Pnnclpal Amount hereof IS payable upon presentatIOn hereof at the corporate trust 60031213 1 Al Agenda Item No 2 Page 175of316 office (the Corporate Trust Office ) of Umon Bank of CalifornIa, N A as trustee (the Trustee ) or such other place as deSIgnated by the Trustee Interest hereon IS payable by check of the Trustee maIled by first class maIl on each Interest Payment Date to the RegIstered Owner hereof at the address of the RegIstered Owner as It appears on the RegIstratIOn Books of the Trustee as of the first calendar day of the month m winch such Interest Payment Date occurs except that at the wntten request of the owner of at least $1 000 000 m aggregate pnnclpal amount of outstandmg Bonds filed wIth the Trustee pnor to the fifteenth calendar day of the month precedmg any Interest Payment Date mterest on such Bonds shall be paId to such owner on such Interest Payment Date by wife transfer of nmnedlately aVaIlable funds to an account m the contmental Umted States deSIgnated m such wntten request Notwlthstandmg any other provIsIon herem to the contrary so long as thIS Bond shall be regIstered m book entry only form the payment of the pnnclpal of and redemptIon premIUm If any and mterest on thIS Bond shall be paId m ImmedIately avaIlable funds m such manner as determmed by the Authonty the Trustee and the Owner It IS hereby certIfied that all t1ungs condItIons and acts reqUIred to eXIst to have happened and to have been performed precedent to and m the Issuance of thIS Bond do eXIst have happened and have been performed m due tIme form and manner as reqUIred by the ConstItutIon and statutes of the State of CalifornIa and by the Act and that the amount of thIS Bond together WIth all other mdebtedness of the Authonty does not exceed any limIt prescnbed by the ConstItutIon or statutes of the State of Cali forma or by the Act ThIS Bond shall not be entItled to any benefit under the Indenture or become valid or obligatory for any purpose untIl the certIficate of authentIcatIOn hereon shall have been manually sIgned by the Trustee Tins Bond IS one of a duly authonzed Issue of bonds of the Authonty deSIgnated the Lake Elsmore Public Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) limIted m pnnclpal amount to $ secured by an Indenture of Trust dated as of November I 2007 (the Indenture) by and between the Authonty and the Trustee Reference IS hereby made to the Indenture and all mdentures supplemental thereto for a descnptlOn of the nghts thereunder of the owners of the Bonds of the nature and extent of the Revenues (as that term IS defined m the Indenture) of the nghts dutIes and Immumtles of the Trustee and of the nghts and obligatIOns of the Authonty thereunder and all of the terms of the Indenture are hereby mcorporated herem and constItute a contract between the Authonty and the RegIstered Owner hereof and to all of the provISIons of winch Indenture the RegIstered Owner hereof by acceptance hereof assents and agrees The Bonds are authonzed to be Issued pursuant to the provISIons of the Marks Roos Local Bond Pooling Act of 1985 constItutmg ArtIcle 4 (commencmg WIth SectIOn 6584) of Chapter 5 of DIvIsIOn 7 of TItle I of the Government Code of the State of Cali forma (the Act) The Bonds are specIal obligatIOns of the Authonty and as and to the extent set forth m the Indenture are payable solely from and secured by a first lien and pledge of the Revenues and certam other moneys and secuntles held by the Trustee as provIded m the Indenture All of the Bonds are equally secured by a first pledge of and charge and lien upon all of the Revenues and such other moneys and secuntIes and the Revenues and such other moneys and secuntIes constItute a trust fund for the secunty and payment of the pnnclpal of and mterest and premIUm 60031213 1 A2 Agenda Item No 2 Page 176 of 316 (If any) on the Bonds The full faIth and credIt of the Authonty IS not pledged for the payment of the pnnclpal of or mterest or redemption premIUms (If any) on the Bonds The Bonds are not secured by a legal or eqUItable pledge of or charge hen or encumbrance upon any of the property of the Authonty or any of Its mcome or receIpts except the Revenues and such other moneys and secuntles as provIded m the Indenture The Bonds have been Issued to proVIde funds to be apphed by the Authonty to purchase of bonds of CIty of Lake Elsmore Commumty FacJ!ltles Dlstnct No 2005 5 (Wasson Canyon) (the Dlstnct Bonds) as more partIcularly descnbed m the Indenture The Bonds are subject to redemption pnor to theIr matunty date at the optIOn of the Authonty on any date on or after September I 2008 as a whole or m part on a pro rata baSIS and by lot wltlun a matunty from any aVailable source of funds at the followmg redemptIOn pnces (expressed as percentages of the pnnclpal aJilount of the Bonds to be redeemed) together WIth accrued mterest thereon to the date fixed for redemptIOn as follows RedemptIOn Dates Redemption Pnces The Bonds matunng September I _ are subject to mandatory redemptIOn m part by lot on September I m each year commencmg September I 20_ from mandatory smkmg payments made by the Authonty as proVIded m the Indenture at a redemption pnce equal to the pnnclpal aJilOUllt thereof to be redeemed WIthout premIUm plus accrued mterest thereon to the date of redemptIOn m the aggregate pnnclpal aJilOUlltS and on September I m the respective years as set forth m the followmg schedules provIded however that (I) m heu of redemptIOn thereof such Bonds may be purchased by the Authonty and tendered to the Trustee and (11) If some but not all of such Bonds have been redeemed pursuant to the redemption provIsIOns descnbed above or below the total aJilount of all future mandatory smkmg payments WIll be reduced by the aggregate pnnclpal aJilOUllt of such Bonds so redeemed to be allocated aJilong such mandatory sInking payments on a pro rata baSIS (as nearly as practicable) m mtegral multiples of $5 000 as determmed by the Authonty TERM BOND MATURING SEPTEMBER 1. Smkmg Fund RedemptIOn Date (September 1 ) PnnClpal AmOUllt to be Redeemed *matunty 600312\3 1 A3 Agenda Item No 2 Page 177of316 The Bonds shall also be subject to mandatory redemptIon on any date on or after March I 2008 m whole or m part on a pro rata basIs and by lot Wlthm a matunty from the redemptIOn of DIStnCt Bonds from amounts constItIItmg prepayments of SpecIal Taxes from amounts transferred from the ReSIdual Fund under the FIscal Agent Agreement and from amounts transferred by the Authonty to the DIStnCt from the ReSIdual Fund under the Indenture at the followmg redemptIOn pnces (expressed as a percentage of the pnncIpal amount of Bonds to be redeemed) together WIth accrued mterest thereon to the redemptIOn date RedemptIOn Dates RedemptIOn Pnces The Bonds are subject to specIal mandatory redemptIon on any date to whICh tImely notIce of redemptIOn may be gIven m mtegral multIples of $5 000 equal to the pnncIpal amount of DIstnct Bonds redeemed from unused proceeds of the DIStnCt Bonds after completIOn or abandomnent of the Improvements to be financed WIth such proceeds from the depOSIt of fees WIth the DIStnct by a publIc agency whIch has accepted facilItIes servmg an area of the DIstnct and from msurance or condemnatIon proceeds WIthout premIUm plus accrued mterest to the redemptIon date on a pro rata basIS and by lot wIthm a matunty IN WITNESS WHEREOF the Authonty has caused thiS Bond to be executed m ItS name and on ItS behalf by the manuaJ sIgnatIIres of ItS ChllIrperson and Secretary all as of the Dated Date IdentIfied above LAKE ELSINORE PUBLIC FINANCING AUTHORITY By ChaIrman Attest Secretary 60031213 I A4 Agenda Item No 2 Page 178 of 316 TRUSTEE S CERTIFICATE OF AUTHENTICATION This IS one of the Bonds descnbed m the Wlthm mentIOned Indenture and registered on the registratIOn books of the Trustee Dated 2007 UNION BANK OF CALIFORNIA N A as Trustee By Authonzed Signatory 60031213 1 A5 Agenda Item No 2 Page 1790f316 ASSIGNMENT For value receIved the undersIgned hereby sells asSIgnS and transfers unto (Name Address and Tax IdentIficatIOn or SOCIal Secunty Number of ASSIgnee) the WIthIn Bond and hereby lITevocably constItute(s) and appoInt(s) attorney to transfer the same on the regIstratIon books of the Trustee WIth full power of substItutIOn In the premIses Dated SIgnature Guaranteed SIgnature Note SIgnature(s) must be guaranteed by an elIgIble guarantor InstItutIon Note The sIgnature(s) on thIS asSIgnment must correspond WIth the name(s) as wntten on the face of the wIthm regrstered Bond In every partIcular WIthout alteratIon or enlargement or any change whatsoever 60031213 1 A6 Agenda Item No 2 Page 180 of 316 NEW ISSUE BOOK ENTRY ONLY NOT RATED (See CONCLUDING INFORMATION No Ratmgs on the Bonds herem) In the opinion of Fulbrzght & Jaworski L L P Los Angeles Califorma Bond Counsel under eXlstmg law mterest on the Bonds IS exempt from personal Income taxes of the State of Califorma and assummg compliance wlth the tax covenants described herem mterest on the Bonds IS excluded pursuant to sectzon 103(0) afthe Internal Revenue Code of 1986 (the Code } from the gross Income a/the owners thereof for federal mcome tax purposes and IS not an !tern of preference under see/JOn 57(0) of the Code for purposes of the federal alternatIve minimum tax See LEGAL .MATTERS Tax Matters herem regardmg cerlam other tax conslderatlOns COUNTY OF RIVERSIDE STATE OF CALIFORNIA $3,290,0000* LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BONDS (WASSON CANYON) 2007 SERIES A Dated Date of Delivery Due September 1 as shown below This cover page contams certam mformanon for qUick reference only It IS not a summary of the Issue PotentlallDvestors must read the ennre OffiCial Statement to obtam mformation essential to the makmg of an mformed mvestment deCISIon Investment m the Bonds (as defined herem) mvolves nsks See BONDOWNERS RISKS herem for a diSCUSSion of special nsk factors that should be conSidered ID evaluatmg the investment quabty of the Bonds Interest on the Bonds IS payable semiannually on March 1 and September I of each year commencmg March 1 2008 unt11 matunty or earher redemptIon thereof (see 'THE BONDS General PrOVISions and 'THE BONDS Redempnon herem) The mformatIon contamed wIthm thIS OffiCIal Statement was prepared under the directIOn of the Lake Elsmore Public Fmancmg Authonty (the Authonty) by the followmg firm servmg as Fmancmg Consultant to the Authonty ROD GUNN ASSOCIATES INC MATURITY SCHEDULE $ * SERIAL BONDS MatUrity Date SeDtember 1 2009 2010 2011 2012 2013 2014 2015 Prmcipal Amount Interest Rate Reoffermg Rate Matunty Date Seotember 1 2016 2017 2018 2019 2020 2021 Pnnclpal Amount Interest Rate Reoffermg Rate $ * / Term Bond due September 1 2024 PrIce /0 $ * _0/ Term Bond due September 1 2038 PrIce / Proceeds from the Bonds WIll be used m part to acqUIre on the dehvery date of the Bonds the DIstnct Bonds (as defined herem) to be Issued under the Mello Roos Community FacIlitIes Act of 1982 as amended (SectIons 53311 et seq of the Government Code of the State of CalIfornIa) The Bonds are specIal obhgatlons of the Authonty payable solely from and secured by revenues from repayment of the DIstnct Bonds the Reserve Account held by the Trustee (as defined herem) and under certam CIrcumstances by any avaIlable surplus revenues WIth respect to other senes of bonds Issued by the Authonty as descnbed herem Repayment of the DIstnct Bonds will be from the Special Taxes (as defined herem) to be leVied agamst certam real property wIthm CIty of Lake Elsmore Commumty Faclhhes DIstnct No 2005 5 (Wasson Canyon) as descnbed herem (see SOURCES OF PAYMENT FOR THE BONDS and BONDOWNERS RISKS herem) It IS antIcIpated that the Bonds m book entry form Will be avaIlable for delivery through the faCIlItIes of The Depository Trust Company on or about _ 2007 (see APPENDIX I BOOK ENTRY SYSTEM) The date of the Officlal Statement IS Prehmmary subject to change SOUTHWEST SECURITIES, INC Agenda Item No 2 Page 181 of 316 LAKE ELSINORE PUBLIC FINANCING AUTHORITY LAKE ELSINORE, CALIFORNIA AUTHORITY BOARD AND CITY COUNCIL Robert E Magee Mayor Daryl Hickman Mayor Pro Tem Robert Schiffner CouncIl Member / PFA Chair Thomas Buckley CouncIl Member / PFA Vice Chair Geme Kelley CouncIl Member CITY STAFF Robert A Brady City Manager Matt N Pressey DIrector of AdminIstratIve ServIces VIvian Munson City Clerk PROFESSIONAL SERVICES Bond Counsel and Disclosure Counsel Fulbnght & Jaworski L L P Los Angeles Californ18 City Attorney Leibold McClendon & Mann PC Laguna Hills Califorma Fmancmg Consultant Rod Gunn Associates Inc Huntmgton Beach California Appraiser Hams Realty Appraisal Newport Beach Californ18 Market AbsorptIon Study Empire Economics Inc Capistrano Beach California UnderwrIter Southwest Secuntles Inc Newport Beach California SpeCial Tax Consultant Hams & Associates Irvme California Trustee and Fiscal Agent Umon Bank ofCaliforn18 N A Los Angeles Cahforn18 UnderWrIter s Counsel McFarlin & Anderson LLP Lake Forest California FOR ADDITIONAL INFORMATION Matt Pressey City of Lake Elsmore (951) 6743124 Southwest Secunl1es Inc (949) 717 2000 111 Agenda Item No 2 Page 182 of 316 GENERAL INFORMATION ABOUT THE OFFICIAL STATEMENT Use of OfficIal Statement 11l1s Offic]al Statement IS submItted m connectIOn WIth the offer and sale of the Bonds referred to herem and may not be reproduced or used 10 whole or 10 part for any other purpose Th]s OffiCial Statement IS not to be construed as a contract wIth the purchasers of the Bonds EstImates and Forecasts When used In thIS OffiCial Statement and III any contmumg disclosure by the Dlstnct III any press release and 10 any oral statement made WIth the approval of an authonzed officer of the City the words or phrases Will hkely result are expected to 'will contmue ]S antlc]pated eslImate 'project forecast expect Intend and SImilar expressIOns Identify forward lookmg statements wlthm the meanmg of the Pnvate SecunlIes L1t]gatlOn Reform Act of 1995 SectIOn 2IE of the UOIted States Secur]lIes Exchange Act of 1934 as amended and SectIOn 27 A of the UOIted States Secuntles Act of 1933 as amended Such statements are subject to nsks and uncettamlIes that could cause actual results to differ matenally from those contemplated 10 such forward lookmg statements Any forecast IS subject to such uncertamtIes Inevitably some assumptions used to develop the forecasts Will not be reahzed and unantlc]pated events and CIrcumstances may occur Therefore there are hkely to be differences between forecasts and actual results and those mfferences may be matenal The mformalIon and expreSSIOns of OpInIOn herem are subject to change WIthout notIce and neither the dehvery of thiS OffiCial Statement nor any sale made hereunder shall under any CIrcumstances give nse to any ImphcatlOo that there has been no change m the affOlrs of the Dlslnct or any other entIty descnbed or referenced herem smce the date hereof Ne]ther the Authonty nor the Dlstnct plan to Issue any updates or reVISiOns to the forward loolang statements set forth In thiS OffiCial Statement LImIted Offermg No dealer broker salesperson or other person has been authonzed by the Authonty or the Dlstnct to gIve any InformatIon or to make any representatIOns In connectIOn With the offer or sale of the Bonds other than those contaIned herein and If given or made such other informatIOn or representatIOn must not be relIed upon as havmg been authonzed by the Authonty the D]slnct or the Underwnter Th]s OffiCial Statement does not constitute an offer to sell or the SohcltalIon of an offer to buy nor shall there be any sale of the Bonds by a person 10 any JunsdlCtlOn In which It IS unlawful for such person to make such an offer solICItatIon or sale Involvement of Underwriter The Underwnter has suboutted the followmg statement for mcluslOn 10 thIs OffiCial Statement The Underwriter has reVIewed the informatIon In thiS OffiCial Statement In accordance With and as a part of ItS responsibIlItIes to Investors under the federal secuntles laws as applIed to the facts and circumstances of thIS transactIOn but the Underwriter does not guarantee the accuracy or completeness of such informatIon The mformatIon and expressIOns of opinIOns herem are subject to change Without notIce and neIther delIvery of thiS OffiCial Statement nor any sale made hereunder shall under any CIrcumstances create any ImplIcatIOn that there has been no change In the affaIrs of the DiStrict the CIty or any other entIty descnbed or referenced herem smce the date hereof All summanes of the documents referred to 10 thiS OffiCial Statement are made subject to the provIsIOns of such documents and do not purport to be complete statements of any or all of such proVISIOns StabIlIzatIOn 0/ Pnces ]0 connectIon With thiS offenng the Underwnter may over allot or effect transactIons whIch stab]hze or mamtam the market pnce of the Bonds at a level above that whIch ought otherwIse preVail 10 the open market Such stabilIZIng If commenced may be dlscontmued at any lime The Underwnter may offer and sell the Bonds to certam dealers and others at pnces lower than the public offenng pnces set forth on the mSIde cover page hereof and saId pubhc offenng pnces may be changed from time to time by the Underwriter THE BONDS HAVE NOT BEEN REGISTERED UNDER THE SECURlTlES ACT OF 1933 AS AMENDED IN RELIANCE UPON AN EXEMPTION FROM THE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER THE SECURlTlES LAWS OF ANY STATE IV Agenda Item No 2 Page 183of316 TABLE OF CONTENTS INTRODUCTORY STATEMENT I Partial RedemptIOn 21 THE AUTHORITY I ADDITIONAL OBLIGATIONS 21 THE DISTRICT 2 The Bonds 21 AuthorIzation 2 The Dlstnct Bonds 21 FormatIOn 2 SCHEDULED DEBT SERVICE ON THE Bond AuthonzatlOn and Issuance 2 BONDS 23 General LocaUon and Boundaries 2 SCHEDULED DEBT SERVICE ON THE The Property Owners and the Developer 2 DISTRICT BONDS 25 Planned Development 3 SOURCES OF PAYMENT FOR THE BONDS 27 Status of Development 3 REPAYMENT OF THE BONDS 27 SECURITY AND SOURCES OF General 27 REPAYMENT 4 ApphcatlOn of Revenues Flow of Funds 27 The Bonds 4 The DlStnct Bonds 5 Reserve Account 28 ReSIdual Fund 28 PURPOSE 5 Cash Flow Management Fund 29 The Bonds 5 The DlStnct Bonds 5 RedemptIOn Fund 29 THE BONDS 6 REPAYMENT OF THE DISTRICT BONDS 29 RedemptIOn 6 General 29 DenommatIons 6 SpecIal Taxes 30 ReglStraUon Transfer and Exchange 6 ApphcatlOn of SpecIal Taxes Flow of Funds 30 Payment 6 Dehnquency Management Fund 31 Notice 7 RedempUon Fund 31 LEGAL MATTERS 7 Covenant for Supenor Court Foreclosure 32 PROFESSIONAL SERVICES 7 BONDOWNERS RISKS 34 OFFERING OF THE BONDS 7 THE BONDS 34 Authonty for Issuance 7 Early Bond RedempUon 34 Offenng and Dehvery of the Bonds 8 No Llablhty of the Authonty to the Bondowners 34 CONTINUING DISCLOSURE 8 Loss of Tax ExemptIOn 34 AVAILABILITY OF LEGAL DOCUMENTS 9 IRS AudIts 34 AERIAL PHOTO 10 Secondary Market 35 SELECTED FACTS 11 THE DISTRICT BONDS 35 RISk Factors Relatmg to Real Estate Market ESTIMATED SOURCES AND USES OF CondlUons 35 FUNDS 15 RISk Factors RelaUng to Land Values 36 THE BONDS l5 RIsk Factors Relatmg to the Levymg and THE DISTRICT BONDS 16 CollectIOn of the SpeCIal Taxes 39 INVESTMENT OF FUNDS 16 RIsk Factors Relatmg to Tax Burden 44 THE BONDS 17 RIsk Factors Relatmg to Governmental Rules AUTHORIZATION 17 ImtIatIves Etc 45 The Bonds 17 RIsk Factors Relatmg to LImItatIOns of the The DlStnct Bonds 17 Bonds and the DlStnct 46 GENERAL PROVISIONS 17 THE AUTHORITY 48 Repayment of the Bonds 17 GENERAL 48 Transfer or Exchange of Bonds 17 CITY AND GOVERNMENT Bonds MutIlated Lost Destroyed or Stolen 18 ORGANIZATION 48 REDEMPTION 18 DEBT SERVICE COVERAGE ON THE OptIOnal RedempUon 18 AUTHORITY BONDS 49 SpeCIal Mandatory RedemptIOn 19 SPECIAL TAXES AND DISTRICT BONDS Mandatory Smkmg Payment RedemptIOn 19 DEBT SERVICE COVERAGE 51 Mandatory RedemptIOn 20 ADMINISTRATION OF THE SPECIAL TAX 51 NotIce of RedemptIOn 20 RATE AND METHOD OF Effect of RedempUon 21 APPORTIONMENT 51 v Agenda Item No 2 Page 184 of 316 AssIgned Special Tax Rates 52 RedemptIOn Fund A9 Backup Special Tax 53 ResIdual Fund A 10 Rate and Method Of ApportIOnment 53 EstablIshment of ResIdual Fund A 10 SPECIAL TAX PROJECTIONS 54 DIsbursement A 10 ProjectIOn of Assigned Special Tax Rates 54 Bond Purchase Fund A 10 Square Footage And Product MIX AssumptIOns 57 Costs oflssuance Fund A 10 DEBT SERVICE COVERAGE ON THE Investments AU DISTRICT BONDS 59 ValuatIOn and DIsposItIon of InveslInents AU DELlNQUENCIES 61 COVENANTS OF THE AUTHORlTY AU FORECLOSURE ACTIONS 61 Tax Covenants RelatIng to Bonds A 12 THE DISTRICT 63 Dlstnct Bonds A 15 MODIFICATION AND AMENDMENT OF BOUNDARlES OF THE DlSTRlCT 63 THE lNDENTURE A 15 FACILITIES AND FEES ELIGIBLE TO BE Effect of Supplemental Indenture A 16 FlNANCED BY THE DlSTRlCT 65 EVENTS OF DEFAULT AND REMEDIES A 16 ESTIMATED COSTS OF FACILITIES 65 Events of Default A 16 THE DEVELOPER 67 Rememes Upon Event of Default A 17 DESCRIPTION OF DEVELOPMENT 67 Pnvate Improvements 67 ApplIcatIOn of Revenues and Other Funds After Default A 17 PublIc Improvements 68 Power of Trustee to Control Proceedmgs A 18 HOME PRlClNG 69 District 69 AppomlInent of ReceIVers A 18 SALES HISTORY 69 Rlghts and RemedIes of Bond Owners A 18 TYPES OF MORTGAGE LOANS 71 Discharge of Indenture A 19 ESTIMATED ABSORPTION SCHEDULE 72 APPENDIX B SUMMARY OF THE FISCAL FlNANClNG PLANS OF THE DEVELOPER 72 AGENT AGREEMENT Bl HISTORY OF PROPERTY TAX PAYMENT DEFlNITIONS OF CERTAlN TERMS B I LOAN DEFAULTS BANKRUPTCY 73 SPECIAL TAX FUND B4 LEGAL MATTERS 74 EstablIshment of SpeCial Tax Fund B4 EnforceabIlity of RemedIes 74 DIsbursements B-4 Investment B5 Approval of Legal Proceedmgs 74 DIspOSItIon of Surplus B5 Tax Matters 74 Absence of LitIgatIOn 76 ADMlNISTRATIVE EXPENSE FUND B5 EstablIshment of AmmmstratIve Expense Fund B 5 CONCLUDING INFORMATION 77 DIsbursement B5 NO RATINGS ON THE BONDS 77 Investment B5 UNDERWRITlNG 77 COSTS OF ISSUANCE FUND B5 EXPERTS 77 IMPROVEMENT FUND B6 THE FlNANClNG CONSULTANT 77 EstablIshment oflmprovement Fund B6 FORWARD LOOKlNG STATEMENTS 77 DELlNQUENCY MANAGEMENT FUND B6 ADDITIONAL lNFORMATlON 78 EstablIshment of DelInquency Management EXECUTION 78 Fund B6 APPENDIX A SUMMARY OF THE DIsbursement B6 INDENTURE Al Investment B6 DefimtmD of Certam Terms 10 the Indenture Al Dlstnct ReSIdual Fund B7 REVENUES FLOW OF FUNDS A7 EstablIshment ofDlstnct ReSidual Fund B7 Pledge of Revenues ASSIgnment of Rights A7 DIsbursement B7 Investment B7 ReceIpt DepOSit and ApplIcatIOns of Revenues A7 DIstnct RedemptIOn Fund B7 DepOSIt of Revenues Revenue Fund A7 DepOSIt of Revenues Bond Funds A7 RedemptIon under the FIscal Agent Agreements B7 ApplIcatIOn of Revenues Bond Fund A8 EstablIshment of the Dlstnct RedemptIon Fund B9 DIsbursement B9 Surplus A8 Investment B9 Rebate Account A9 SPECIAL TAX REVENUES DlSTRlCT Cash Flow Management Fund A9 BOND FUND B9 EstablIshment of Cash Flow Management Fund A9 Pledge of SpeCial Tax Revenues B9 DIsbursement A9 VI Agenda Item No 2 Page 185 of 316 DISTRICT BOND FUND B 10 Establlshment ofDlstnct Bond Fund B ]0 DISbursements B 10 Capltallzed Interest Account B ] 0 Investment B ] 0 OTHER COVENANTS OF THE DISTRICT B] 0 Tax Covenants B ] 2 COVENANT TO FORECLOSE B]5 ANNUALREPORTSTOCDlAC B 16 CONTINUING DISCLOSURE TO OWNERS B 16 RESERVE ACCOUNT REPLEN]SHMENT B 16 INVESTMENTS DlSPOS]TlON OF INVESTMENT PROCEEDS B 16 DepOSIt and Investment of Moneys m Funds B 16 EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS B 17 Events of Default B 17 RemedIes of Bond Owners B 18 AppllcatlOn of SpecIal Taxes and Other Funds After Default B ] 8 Rememes Not ExclusIve B 19 ActIOns by FIScal Agent as Attorney m Fact B 19 MODIFICATION OR AMENDMENT OF THE AGREEMENT B 19 Amend1nents PermItted B 19 Owners Meetmgs B 20 Procedure for Amend1nent WIth Wntten Consent of Owners B 20 DIscharge of Agreement B 20 APPENDIX C APPRA]SAL REPORT CI APPENDIX D MARKET ABSORPTION STUDY 01 APPENDIX E RATE AND METHOD OF APPORTIONMENT E I APPENDIX F TYPES OF MORTGAGE LOANS FI APPENDIX G FORMS OF CONTINUING DISCLOSURE AGREEMENTS GI APPENDIX H PROPOSED FORM OF BOND COUNSEL OPINION HI APPENDIX I BOOK ENTRY SYSTEM I I VII Agenda Item No 2 Page 186of316 INSERT VICINITY MAP #1 Vlll Agenda Item No 2 Page 187of316 OFFICIAL STATEMENT $3,290,0000* LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BONDS (WASSON CANYON) 2007 SERIES A This OffiCial Statement which mcludes the cover page and appendices (the OffiCial Statement) IS provided to furnish certam mformal1on concernmg the sale of the Lake Elsmore Pubhc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) m the aggregate pnnClpal amount of $3 290 0000 · INTRODUCTORY STATEMENT Th,s Introductory Statement contams only a brzef descrzptlOn of thIS Issue and does not purport to be complete Th,s Introductory Statement IS subject m all respects to more complete mformatlOn m the entire Official Statement and the offermg of the Bonds to potential mvestors IS made only by means of the entire OffiCial Statement and the documents summarzzed herem Investment m the Bonds mvolves rzsks PotentIal Investors must read the entire OffiCial Statement to obtam mformatlOn essential to the makmg of an ,'!formed mvestment decIsIOn WIth respect to the Bonds (see 'BONDOWNERS RISKS herem) THE AUTHORITY The Lake Elsmore Pubhc Fmancmg Authonty (the Authonty) IS a Jomt exerCise of powers authonty organized and eXlstmg under and by virlue of the Jomt Exercise of Powers Act consl1tutmg ArtICles I through 4 (commencmg With Secl10n 6500) of Chapter 5 DIVISIOn 7 Title I of the Government Code of the State (the Jomt Powers Act) The City of Lake Elsmore (the City ) pursuant to ResolutIOn No 89 32 adopted on July 25 1989 and the Lake Elsmore Redevelopment Agency (the Agency) pursuant to ResolutIOn No 89 4 adopted on July 25 1989 formed the Authonty by the executIOn of a Jomt exercise of powers agreement (the Jomt Powers Agreement) (see THE AUTHORITY herem) Pursuant to the Jomt Powers Act the Authonty IS authonzed among other thmgs to Issue revenue bonds to proVide funds to acqUire local obhgatlOns Issued to finance or refinance pubhc capital Improvements such revenue bonds to be repaid from the repayment of the local obhgal1ons so acqUired by the Authonty On the dehvery date of the Bonds the Authonty will acqUire bonds (the Dlstnct Bonds) to be Issued by the City of Lake Elsmore Community Faclhl1es Dlstnct No 2005 5 (Villages at Wasson Canyon) (the Dlstnct ) as descnbed herem secured and payable only from Special Taxes leVied wlthm the Dlstnct (see SELECTED FACTS and SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem) The Authonty IS not authonzed to Issue any addll10nal bonds under the Indenture (as defined herem) secured by repayment of the Dlstnct Bonds except for refundmg purposes (see THE BONDS - ADDITIONAL OBLIGATIONS and THE AUTHORITY" herem) However the DIstnct IS authonzed to Issue additIOnal bonds secured by the Special Taxes on a panty With the DIStnCt Bonds and the Authonty may Issue bonds to acqUire the additIOnal bonds of the Dlstnct When and If Issued the Bonds and the new Authonty bonds would be secured by separate bonds of the DistrIct which are m turn secured by the same Special Taxes on a panty With each other PrelImmary subject to change Agenda Item No 2 Page 188 of 316 THE DISTRICT AuthorizatIOn The Mello Roos CommunIty FaClhtles Act of 1982 as amended constltutmg Section 53311 et seq of the Government Code of the State of Cahfornla (the Act) was enacted by the Cahfornla LegIslature to provIde an alternative method of financmg certam pubhc faclhtles Improvements and servICes The Act authonzes local govemmental entities to estabhsh communIty faClhtles dlstncls as legally constituted governmental entitIes wlthm defined boundanes WIth the legIslative body of the local governmental entity actmg on behalf of such dlstnct Subject to approval by at least a two thIrds vote of the votes cast by quahfied electors wlthm such dlstnct and comphance WIth the provIsIons of the Act the legIslative body may Issue bonds for such community faclhtles dlstnct estabhshed by It and may levy and collect a special tax (the Special Tax ) Wlthm such chstnct to repay such bonds (see "SELECTED FACTS" and SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem) FormatIOn On August 9 2005 the CIty formed the Dlstnct by the adoption of ResolutIOn No 2005 104 On August 9 2005 the quahfied electors wlthm the DIstrIct approved the tax levy of the Special Tax m accordance WIth the rate and method of apportIOnment (the Rate and Method of ApportIOnment ) and approved Issuance of the bonds by the Dlstnct (see "SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem and "APPENDIX E -RATE AND METHOD OF APPORTIONMENT) Bond AuthOrization and Issuance The bond authonzatlOn amount for the Dlstnct approved by the quahfied electors on _August 9 2005 IS $8 500 000 On the date of dehvery of the Bonds the Dlstnct wIll Issue bonds (the DIStrICt Bonds) m the pnnclpal amount of $3 290 0000' whICh wIll be acqUIred by the Authonty After Issuance of the DIstrIct Bonds the Dlstnct may Issue an addItional senes of bonds secured by SpeCial Taxes levIed m DIstrIct to fmance addItional faclhtles authonzed to be fmanced by the Dlstnct (see THE BONDS - ADDITIONAL OBLIGATIONS - the DIstrict Bonds and SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem) General Location and Boundaries The boundanes of the Dlstnct generally encompass the reSIdential communIty known as VIllages at Wasson Canyon Villages at Wasson Canyon IS a 5854 gross acre reSIdential community planned for 190 homes (the Development) The Dlstnct IS generally located m an area known as Rosetta Hills southeast of Highway 74 and northeast oflnterstate 15 The Property Owners and the Developer As of October I 2007 the property owners are Lennar Homes of Cahfornla Inc a Cahfornla corporation ( Lennar Homes ) GMAC Model Home Fmance LLC a Delaware hmlted habIllty company ( GMAC Model Home Fmance LLC ) and 51mdlVldual homeowners GMAC Model Home Fmance LLC IS the owner of the model homes At or near the sale of all production homes Lennar Homes WIll begm marketmg as selhng agent for GMAC Model Home Fmance LLC all model homes to mdlvldual homeowners The sole bUIlder m the Development IS Lennar Homes (sometimes referred to herem as the Developer) Lennar Homes IS a Cahfornla corporatIOn based m Ahso VIeJo Cahfornla that has been m the busmess of developmg reSIdential real estate communities m Cahfornla smce 1995 Lennar Homes IS a wholly 2 Agenda Item No 2 Page 189of316 owned Subsidiary of Lennar Homes lnc a Flonda corporal1on which IS a wholly owned SUbSidiary of Lennar CorporatIOn Planned Development Lennar Homes is bUlldmg two product hnes m the DIStnct referred to as Magnoha and Pnmrose Magnoha consists of 93 lots and Pnmrose consists of 97 lots Shown m the table below are the square footage and sales pnces as of October I 2007 for each floor plan offered m the Magnoha and Pnmrose product hnes (see THE DISTRICT herem) MAGNOLIA PRIMROSE Sauare Footalle Sales Pnce Souare Footalle Sales Price Plan 1 2904 $352 990 Plan 1 3504 $368 990 Plan 2 3049 359290 Plan 2 3676 370490 Plan 3 3399 383 490 Plan 3 3875 386 990 Source Lennar Homes * Prehmmary subject to change Status of Development As of October 1 2007 Magnoha had 14 produCl1on homes under constructIOn and 36 completed homes As of October I 2007 there were 33 closed escrows and an additIOnal 11 homes m escrow wIthm the Magnoha subdiVISIOn As of October 1 2007 Pnmrose had 12 productIOn homes under constructIOn and 25 completed homes As of October 1 2007 there were 24 closed escrows and an additIOnal 7 homes m escrow wlthm the Pnmrose subdIvIsion The table below summanzes the status of the constructIOn and sale of homes m each of the Magnoha and Pnmrose product hnes as October 1 2007 3 Agenda Item No 2 Page 190 of 316 Production U mts Homes Homes wIth Closed Total Lots Under Construction Comoleted Escrows Homes m Escrow Magnolia 93 14 36 33 11 Pnmrose 97 II 2S 24 1 Total 190 26 61 57 18 Source Lennar Homes As IS common With sales at this stage of development the sales are subject to a number of contmgencles and Lermar Homes can prOVide no assurance that the current sales wIll result m closed escrows See THE DISTRICT herem for a descnptlOn of development wlthm the Dlstnct See also THE DISTRICT - ESTIMATED ABSORPTION SCHEDULE And THE DISTRICT - SALES mSTORY herem SECURITY AND SOURCES OF REPAYMENT The Bonds The Bonds are secured under an Indenture of Trust dated as of November I 2007 (the Indenture) between the Authonty and Umon Bank of CalifornIa N A Los Angeles California as trustee (the Trustee) (see APPENDIX A SUMMARY OF THE INDENTURE) The Bonds are speCIal obligatIOns of the Authonty payable solely from and secured by the proceeds of (I) Payment of the Dlstnct Bonds to be acqUIred by the Authonty WIth the proceeds of the Bonds (11) The Reserve Account established With the proceeds of the Bonds and held pursuant to the Indenture (m) Any mvestment eammgs With respect to such moneys except to the extent transferred to or held m the ReSidual Fund (IV) Any momes that may be aVailable from the Cash Flow Management Fund established and held pursuant to the Indenture (collectIvely the Revenues) In addition the Bonds may be payable from any avaIlable surplus revenues WIth respect to other senes of local agency revenue bonds related to commumty faCilitIes dlstncts Issued by the Authonty to the extent such surplus revenues are avaIlable to replemsh the Reserve Account to ItS reqUIrement and to replemsh the Cash Flow Management Fund (as defined m the Indenture) to ItS reqUIrement (see SOURCES OF PAYMENT FOR THE BONDS" and "BONDOWNERS RISKS herem) The Bonds are speCIal oblIgatIons of the AuthOrIty The Bonds do not constItute a debt or lIabIlity of the CIty State of CalIforma (the State) or of any politIcal subdIVISIon thereof other than the AuthorIty The AuthOrIty shaD only be oblIgated to pay the prmclpal of the Bonds or the mterest thereon from the funds deSCrIbed herem and neIther the faIth and credIt nor the taxmg power of the DIstrIct (except to the lImIted extent deSCrIbed herem) the CIty the State or any of ItS polItIcal subdIVISIons IS pledged to the payment of the prmclpal of or tbe mterest on the Bonds The AuthOrIty does not have any taxmg power 4 Agenda Item No 2 Page 191 of 316 The DIstrIct Bonds The Dlstnct Bonds are bemg Issued pursuant to a Fiscal Agent Agreement dated as of November I 2007 (the Fiscal Agent Agreement) between the Dlstnct and Umon Bank of Cahfomla N A Los Angeles Cahfomla as the Fiscal Agent (the Fiscal Agent) (see APPENDIX B SUMMARY OF TIlE FISCAL AGENT AGREEMENT ) The Dlstnct has covenanted m the Fiscal Agent Agreement to levy m each Fiscal Year the Special Taxes on parcels of land wlthm the Dlstnct pledged to the repayment of the Dlstnct Bonds m an amount sufficient to pay Annual Debt Service on the Dlstnct Bonds mcludmg an allowance for dehnquencles and the adrmmstrattve expenses related to the Dlstnct subject to the hmltatlon on the maximum annual Special Tax that may be leVied on such land wlthm the Dlstnct (see "SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE for a descnptton of the Special Tax wlthm the Dlstnct) (see also SOURCES OF PAYMENT FOR TIlE BONDS and BONDOWNERS RISKS herem) The Dlstnct Bonds are specIal obhgatlons of the Dlstnct The DIstrIct Bonds do not constItute a debt or habIiIty of the CIty the State or of any pohncal subdIvIsIon thereof other than the Dlstnct The Dlstnct shall only be obhgated to pay the pnnclpal of the Dlstnct Bonds or the mterest thereon from the funds and accounts held pursuant to the FIscal Agent Agreement descnbed herem and neIther the faIth and credIt nor the taxmg power of the CIty the State or any of Its pohncal subdIvIsIons IS pledged to the payment of the pnnclpal of or the mterest on the Dlstnct Bonds The Dlstnct has no ad valorem taxmg power (see "SOURCES OF PAYMENT FOR TIlE BONDS and BONDOWNERS RISKS herem) PURPOSE The Bonds A portton of the proceeds from the Bonds Will be used to acqUIre the Dlstnct Bonds on the date of dehvery of the Bonds In addltton Bond proceeds Will be used to make a depOSit to the Reserve Account and to pay the expenses of the Authonty and the Dlstnct m connectIOn With the Issuance of the Bonds and the Dlstnct Bonds The amount of Bond proceeds deposited mto the Reserve Account Will be m an amount equal to $ · (see ESTIMATED SOURCES AND USES OF FUNDS and SOURCES OF PAYMENT FOR TIlE BONDS - REPAYMENT OF TIlE BONDS herem) The Dlstnct Bonds The Dlstnct Bonds are bemg Issued to prOVide the Dlstnct With funds to finance pubhc mfrastructure and capital fees related to the Dlstnct (see TIlE DISTRICT - FACILITIES AND FEES ELIGIBLE TO BE FINANCED BY TIlE DISTRICT herem) to fund mterest on the Dlstnct Bonds to and mcludmg September I 2008 and to pay the expenses of the Dlstnct m connectIOn With the Issuance of the Dlstnct Bonds (see "ESTIMATED SOURCES AND USES OF FUNDS herem) PrelImmary subject to change 5 Agenda Item No 2 Page 192of316 THE BONDS RedemptIOn The Bonds are subject to opllonal redemptIOn pnor to matunty m whole or m part on a pro rata basIs and by lot wlthm a matunty on September I 2008 and on any date thereafter at a redempllon pnce equal to the pnnclpal amount thereof plus accrued mterest to the date of redemptIOn plus a premIUm as descnbed herem (see THE BONDS REDEMPTION OpnonaI Redempnon herem) The Bonds are subject to speCIal mandatory redempllon m whole or m part on a pro rata basIs and by lot wlthm a matunty on any date on or after March I 2008 from redemptIOn of Dlstnct Bonds from amounts constltutmg prepayments of SpeCIal Taxes from amounts transferred by the Authonty to the Dlstnct from the ReSidual Fund held under the Indenture and from amounts transferred from the ReSIdual Fund under the FIscal Agent Agreement for the redemptIOn of DIStrICt Bonds at a redemptIOn pnce equal to the pnnClpal amount thereof plus accrued mterest to the date of redemptIOn plus a premIUm as descnbed herem (see THE BONDS REDEMPTION - SpeCIal Mandatory Redempnon" herem) The Bonds matunng September I 2024 and September I 2038 are subject to mandatory smkmg payment redempllon WIthout premIum pnor to theIr matunty date m part by lot on September I m each year commencmg September I 2022 With respect to the Bonds matunng September I 2024 and September I 2025 WIth respect to the Bonds matunng September I 2038 from Smkmg Account payments under the Indenture (see "THE BONDS REDEMPTION - Mandatory Smkmg Payment RedemptIOn" herem) The Bonds are subject to mandatory redemptIOn m whole or m part on a pro rata baSIS and by lot wlthm a matunty on any date WIthOut prenuum from msurance condemnatIOn proceeds or unused proceeds (see THE BONDS - REDEMPTION -Mandatory RedemptIOn" herem) DenommatIons The Bonds will be Issued m the nummum denommallon of $5 000 each or any mtegral mulllple thereof (see THE BONDS GENERAL PROVISIONS herem) RegistratIon, Transfer and Exchange The Bonds Will be Issued m fully regIstered form WIthout coupons Any Bond may m accordance WIth ItS terms be transferred or exchanged pursuant to the proVISIons of the Indenture (see THE BONDS GENERAL PROVISIONS Transfer or Exchange of Bonds herem) When delIvered the Bonds will be registered m the name of The DepOSItory Trust Company New York New York ("DTC ) or ItS nommee DTC WIll act as secunlles depOSitory for the Bonds IndiVidual purchases of Bonds will be made m book entry form only m the pnnclpal amount of $5 000 each or any mtegral thereof Purchasers of the Bonds will not receIve certIficates representmg thelf Bonds purchased (see APPENDIX I BOOK ENTRY SYSTEM") Payment PnnClpal of the Bonds and any premIUm upon redemptIOn will be payable m each of the years and m the amounts set forth on the cover page hereof upon surrender at the corporate trust office of the Trustee m Los Angeles CalIfornIa Interest on the Bonds will be paid by check of the Trustee mailed by first class mail on the Interest Payment Date (as defined m the Indenture) to the person entItled thereto (except as otherwise descnbed herem for mterest paid to an account m the contmentaJ Umted States of Amenca by wire transfer as requested m wnllng no later than the Record Date (as defmed m the Indenture) by owners of $1 000000 or more m aggregate pnnclpal amount of Bonds) (see THE BONDS GENERAL PROVISIONS herem) Imllally mterest on and prmclpal and premIum If any of the Bonds will be payable when due by wIre of the Trustee to DTC whIch will m turn remit such mterest pnnclpal and 6 Agenda Item No 2 Page 193of316 prenuum If any to DTC ParticIpants (as defined herem) whICh wIll m turn remIt such mterest princIpal and premlUm If any to BeneficIal Owners (as defined herem) of the Bonds (see APPENDIX I BOOK ENTRY SYSTEM herem) Notice Notice of any redemptIOn wIll be maIled by first class maIl by the Trustee at least lblrty (30) but no more than SIXty (60) days prior to lbe date fixed for redemptIon to lbe registered owners of any Bonds desIgnated for redemptIOn and to lbe SecuritIes DeposItories and InformatIOn ServIces provIded m lbe Indenture Nellber failure to receIVe such notIce nor any defect m the notIce so maIled WIll affect lbe suffiCiency of lbe proceedmgs for redemptIOn of such Bonds or lbe cessatIon of accrual of mterest on the redemptIOn date (see THE BONDS REDEMPTION Notice of RedemptIon herem) LEGAL MATTERS The legal proceedmgs m connectIon wllb the Issuance of lbe Bonds are subject to lbe approvmg opmlOn of Fulbright & JaworskI L L P Los Angeles CalIfornia as Bond Counsel Such oplllion and certam tax consequences mCldent to the ownershIp of the Bonds mcludmg certam exceptIOns to the tax treatment of mterest are descrlhed more fully under the headmg "LEGAL MATTERS herem CertaIn legal matters Will be passed on for lbe City by LeIbold McClendon & Mann PC Laguna Hills CalIfornIa as CIty Attorney and by Fulbright & JaworskI L L P Los Angeles CalIfornia as DIsclosure Counsel Certam legal matters wIll be passed on for the UnderWriter by McFarlm & Anderson LLP Lake Forest CalIfornia Underwnter s Counsel and for lbe Developer by Goodwm Procter LLP Los Angeles CalIfornia PROFESSIONAL SERVICES Umon Bank of CalIfornia N A Los Angeles CalIfornIa wIll serve as Trustee under the Indenture and Fiscal Agent under the FIscal Agent Agreement The Trustee wIll act on behalf of lbe Bondowners for lbe purpose ofrecelVlng all moneys reqUIred to be paid to lbe Trustee to allocate use and apply lbe same to hold receIve and dIsburse the SpecIal Taxes and olber funds held under lbe Indenture and olberwlse to hold all lbe offices and perform all the functIOns and dutIes provided m lbe Indenture to be held and performed by lbe Trustee Harns & ASSOCIates Irvme CalIfornia Special Tax Consultant prepared lbe cash flow certIficate for lbe Dlstnct demonstratmg lbat lbere wIll be suffiCIent SpecIal Taxes assunung tImely receipt to pay debt servICe on lbe Bonds (see CONCLUDING INFORMATION - Experts" herem) Rod Gunn ASSOCIates Inc Huntmgton Beach CalIfornia Fmancmg Consultant adVIsed the CIty and the AuthOrity as to the financial structure and certam other financIal matters relatmg to lbe Bonds Fees payable to Bond Counsel DIsclosure Counsel Underwnter s Counsel and lbe Fmancmg Consultant are contmgent upon lbe sale and delIvery of lbe Bonds OFFERING OF THE BONDS AuthOrIty for Issuance The Bonds are Issued m accordance WIth lbe laws of lbe State and partIcularly the Marks Roos Local Bond PoolIng Act of 1985 as amended constItutmg ArtIcle 4 (commencmg wllb SectIOn 6584) of Chapter 5 DIVISion 7 Tale I of lbe Government Code of lbe State (the Bond Law ) The Bonds are bemg Issued by lbe AuthOrity pursuant to lbe Indenture The Aulborlty IS not aulborlzed to Issue any addItIOnal bonds under lbe Indenture secured by repayment of the DIstrict Bonds except for 7 Agenda Item No 2 Page 194 of 316 refundmg purposes The Dlstnct IS authonzed to Issue additIOnal bonds secured by the Special Taxes levied wlthm the Dlstnct and pledged pursuant to the Fiscal Agent Agreement (see "THE BONDS - ADDITIONAL OBLIGATIONS herem) Offermg and Delivery of the Bonds The Bonds are offered when as and If Issued subject to the approval as to their legahty by Fulbnght & Jaworski L L P Los Angeles Cahfomla as Bond Counsel It IS anticipated that the Bonds m book entry form will be available for dehvery through the faclhlles of DTC on or about , 2007 The Bonds are bemg sold to Southwest Secunlles Inc (the Underwnter) pursuant to a Purchase Contract approved by the Authonty by Resolullon No PFA--, adopted October 23 2007 CONTINUING DISCLOSURE The Authonty has detenruned that except for mformatlOn relatmg to fund balances held by the Trustee With respect to the Bonds no financial or operatmg data concernmg the Authonty IS matenal to any deCISIOn to purchase hold or sell the Bonds and the Authonty Will not prOVide any such mformatlOn The Dlstnct has undertaken aU responslblhlles for any contmumg disclosure to Bond Owners as descnbed below and the Authonty shall have no hablhty to the Owners (as defined m the Indenture) of the Bonds or any other person With respect to such disclosures The Dlstnct and the Developer have covenanted for the benefit of Owners of the Bonds to prOVide certam financial mformatlOn and operatmg data relatmg to the Dlstnct each year The Dlstnct and the Developer have agreed to make such mformatlOn available not later than 225 days after the end of the City s fiscal year commencmg With fiscal year endmg June 30 2007 m the case of the Dlstnct and May I of each year m the case of the Developer commencmg May I 2008 (each an Annual Report and collecllvely the Annual Reports) and to proVide nollces of the occurrences of certam enumerated events If matenal The Dlstnct and the Developer shall file or cause to be filed the Annual Reports With each NatIOnally Recogmzed MuniCipal Secunlles InformatIOn RepOSitory and With the appropnate State InformatIOn Depository If any The nollces of matenal events Will be filed by the Dlssemmallon Agent on behalf of the Dlstnct and the Developer With the MuniCipal Securllles Rulemaklng Board (and With the appropnate State InformatIOn DepOSitory If any) The speCific nature of mformallon to be contamed m the Annual Reports or the nollce of matenal events IS set forth m "APPENDIX G FORMS OF CONTINUING DISCLOSURE AGREEMENTS These covenants have been made by the Dlstnct and the Developer m order to assist the Underwnter m complymg With the Rule 15c2 12 of the Secunlles Exchange Act of 1934 as amended (the Rule) The Developer Will be released from Its obhgallon under the Property Owner Contmumg Disclosure Agreement to prOVide an Annual Report at such lime as the property owned by the Developer wlthm Dlstnct IS no longer obhgated to pay 20% or more of the SpeCial Taxes wlthm Dlstnct The Dlstnct has never failed to meet ItS contmumg disclosure reqUirement under such Rule An authonzed officer of the Developer will execute a certificate m which the Developer Will represent that among other thmgs to the actual knowledge of such authonzed officer the Developer has not prevIOusly failed to comply With any obhgatlOns Imposed upon It to prOVide pen odic contmumg disclosure reports or notices of matenal events m the State of Cahfornla m the past five years Each year unlll the final matunty of the Dlstnct Bonds the Dlstnct IS reqUITed to not later than October 30 of each year supply the followmg mformatlOn to the Cahfornla Debt and Investment AdVISOry Commission by mail postage prepaid I The pnnclpal amount of Dlstnct Bonds outstanding 2 The balance many Dlstnct Bonds Reserve Account 3 The balance many capltahzed mterest fund 8 Agenda Item No 2 Page 195 of 316 4 The number of parcels whICh are delinquent With respect to theIT Special Tax payments the amount that each parcells delinquent the length of lime that each has been delinquent and when foreclosure was commenced for each delinquent parcel 5 The balance m any constructIOn funds 6 The assessed value of all parcels subject to Special Tax to repay the District Bonds as shown on the most recent equalized roll In additIOn both the Authonty and the DiStriCt are requITed to nOlify the California Debt and Investment AdVISOry CommiSSIOn by mail postage prepaid wlthm 10 days If any of the followmg events occur I The Authonty the Dlstnct or Its Trustee fails to pay pnnclpal and mterest due on any scheduled payment date 2 Funds are Withdrawn from any Reserve Account to pay pnnclpal and mterest on the Bonds or the District Bonds None of the District the Authonty or the Califonua Debt and Investment AdVISOry ComrrnsslOn will be liable for any madvertent error m reportmg the reqUIred mformatlOn The failure by the District to comply With ItS reportmg obligalions IS not Imlially a default under the Fiscal Agent Agreement AVAILABILITY OF LEGAL DOCUMENTS The SUmmanes and references contamed herem With respect to the IndentJrre the Bonds the Dlstnct Bonds the Fiscal Agent Agreements and other statutes or documents do not purport to be comprehenSive or defimtlve and are qualified by reference to each such document or statute and references to the Bonds are qualified m their enlirety by reference to the form thereof mcluded m the IndentJrre Copies of the documents descnbed herem are available for mspeclion dunng the penod of Imlial offenng of the Bonds at the offices of the Underwnter Southwest Secunl1es Inc 620 Newport Center Dnve SUIte 300 Newport Beach California 92660 telephone (949) 717 2000 Copies of these documents may be obtamed after delivery of the Bonds from the City at 130 S Mam Street Lake Elsmore CalifornIa 92530 telephone (951) 6743124 9 Agenda Item No 2 Page 1960f316 AERIAL PHOTO MAP 2 10 Agenda Item No 2 Page 1970f316 SELECTED FACTS The following summary does not purport to be complete Reference IS hereby made to the complete Offielal Statement In thIs regard Furthermore the following summary makes certain assumptIOns regardmg valuatIOn of property wlIhm the Dlstrlct NeIther the Authority nor the Dlstrlct makes any representatzon as to the current value of property In the Dlstrlct or proVIdes any assurance as to the estImated values of property being achIeved (see BONDOWNERS RISKS herem) THE BONDS PnnClpal Amount of Bonds $3 290 0000' AddItlonal Bonds The Authonty IS not authonzed to Issue any additIOnal bonds under the Indenture secured by repayment of the Dlstnct Bonds except for refundmg purposes (see THE BONDS ADDITIONAL OBLIGATIONS herem) However the Dlsmct IS authonzed to Issue addltlonal bonds secured by the SpeCial Taxes on a panty With the Dlsmct Bonds and the Authonty may Issue bonds to acqUlre the addltlonal bonds of the Dlsmct When and If Issued the Bonds and the new Authonty bonds would be secured by separate bonds of the Dlstnct which are m turn will be secured by the same Special Taxes on a panty With each other First OphonaI Redemptlon Date September 1 2008 at 103% of prmclpal amount (see THE BONDS - REDEMPTION - Optional RedemptIon herem) FlfSt SpeCial Mandatory RedemptIOn Date On any date on or after March I 2008 from the specIal mandatory redemptlon of DIstnct Bonds at a premIUm as descnbed herem (see THE BONDS REDEMPTION - Special Mandatory Redemption herem) Pnmary Source of Revenues for Repayment The Bonds are payable from Revenues (as defined herem) received from the payment of the Dlsmct Bonds and certam other sources (see SOURCES OF PAYMENT FOR THE BONDS" and "BONDOWNERS RISKS herem) Pnonty The Bonds are secured by a first pledge of and hen on the Revenues as descnbed herem (see "SOURCES OF PAYMENT FOR THE BONDS and "BONDOWNERS RISKS herem) Prehmmary subject to change 11 Agenda Item No 2 Page 198 of 316 Debt ServIce Coverage from Repayment of 100% Dlstnct Bonds (see THE AUTHORITY- DEBT SERVICE COVERAGE ON THE AUTHORITY BONDS herem) THE DISTRICT BONDS Aggregate Pnnclpal Amount of Dlstnct Bonds MaxImum Bond Authonzal1on AddItIOnal Dlstnct Bonds Pnmary Source of Revenues for Repayment of the Dlstnct Bonds Pnonty FIrSt OptIOnal RedemptIOn Date THE DISTRICT Property Owners Number of Property Owners as of October I 2007 (see BONDOWNERS RISKS - THE DISTRICT BONDS - RIsk Factors Relating to the LevyIng and Collecoon of the SpecIal Taxes - Concentration of OwnershIp herem) '" Prehmmary subject to change $3 290 0000. $8 500 000 AddItIOnal DlStnct Bonds on a panty WIth the DlStnct Bonds are authonzed (see THE BONDS -ADDITIONAL OBLIGATIONS and SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem) SpeCIal Taxes leVIed wlthm the DIstrIct (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE and SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE DISTRICT BONDS" herem) The Dlstnct Bonds are secured by a first pledge of and hen on all real property and SpeCIal Taxes leVIed wlthm the Dlstnct (see "SOURCES OF PAYMENT FOR THE BONDS and BONDOWNERS RISKS" herem) September I 2008 at 103% of pnnClpal amount (see THE BONDS REDEMPTION herem) 6 model homes GMAC Model Home Fmance LLC 133 lots Lermar Homes (see THE DISTRICT - THE DEVELOPER herem) 51 homes - Indtvldual Homeowners 12 Agenda Item No 2 Page 199 of316 Value To Lien Ratios Appraised ValuatIOn of Property wlthm Dlstoct as of October I 2007 RatIO of AppraIsed Value to PonClpal Amount of Dlstoct Bonds Special Taxes Rallo of the assumed ASSIgned SpeCIal Taxes m any FIscal Year to Annual Debt ServIce on the Dlstoct Bonds EffectIve Tax Rate DelInquency Percentage m Dlstoct DescriptIOn of Development Descopllon of Development m Dlstoct ApproXImate Acreage $ (see APPENDIX C - APPRAISAL REPORT herem) _ to 1* (see BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relahng to Land Values" herem) ApproXImately I 10 to I (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE" herem) ApproXImately 2 00/ based upon assumed home poces (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - SPECIAL TAX PROJECTIONS herem) None (Special Taxes wIll be leVIed for first tIme for 2007/08 FIscal Year) (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem) 190 smgle famIly homes m 2 subdiVISIOns referred to as MagnolIa (93 lots) and Pomrose (97 lots) (see THE DISTRICT herem) 58 54 Gross Acres 13 Agenda Item No 2 Page 200 of 316 Status of Development as of October I 2007 FInIshed Lots Model Homes ProductIOn Homes under ConstructIOn Completed Production Homes Number of Closed Escrows Estunated Pnce Range of Homes as of October 1 2007 Magnolia Pnmrose Esl1mated Homes SIzes as of October I 2007 Magnolia Pnmrose Estimated Absorpl1on Penod All 190 lots 10 finIshed or near finIshed condll1on Total 6 completed model homes (3 models at Magnolia and at Pnmrose) Magnolia has 14 and Pnmrose has 12 producl1on homes 10 vanous stages of constructIOn Magnolia has 36 completed homes and Pnmrose has 25 completed homes Magnolia has closed 33 homes and Pnmrose has 24 closed escrows (see THE DISTRICT - SALES mSTORY herem) $352 990 to $383 490 $368 990 to $386 990 (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE SPECIAL TAX PROJECTIONS" and THE DISTRICT - HOME PRICING herem) 2 904 square feet to 3 399 square feet 3 504 square feet to 3 875 square feet (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE SPECIAL TAX PROJECTIONS" herem) The Developer currently estImates the project to be sold out by second quarter of 2009 The Market AbsorptIOn Study esl1mates escrows to close on all 190 homes by later part of 2010 (see APPENDIX D - MARKET ABSORPTION STUDY and THE DISTRICT - ESTIMATED ABSORPTION SCHEDULE" herem) 14 Agenda Item No 2 Page 201 of 316 ESTIMATED SOURCES AND USES OF FUNDS THE BONDS Proceeds from the sale of the Bonds will be used to provide funds to acqUire the Dlstnct Bonds m the aggregate pnnclpal amounts mdlcated below Under the proVISIOns of the Indenture the Trustee will receive the proceeds from the sale of the Bonds and will apply them as follows Sources of Funds Pnnclpal Amount of the Bonds Ongmal Issue Discount Underwnter s Discount Total Uses of Funds Bond Purchase Fund (1) Costs ofIssuance Fund (2) Reserve Account (3) Total (I) To be used to acqUire Ihe Dlstncl Bonds (2) Expenses mclude fees of the AuIhonty Bond Counsel the Fmancmg Consultant DISclosure Counsel Underwnter s Counsel the Trustee costs of pnntmg the OffiCIal Statement and other costs of Issuance of the Bonds (3) Equal to Ihe Reserve ReqUirement 15 Agenda Item No 2 Page 202 of 316 THE DISTRICT BONDS The Dlstnct w1l1 deposit the proceeds from the Dlstnct Bonds as follows DistrIct Bond Proceeds Sources Pnnclpal Amount of Dlstnct Bonds Bond Purchase DIscount Total Avallable Funds Uses Construclton Fund (I) Interest Account (Bond Fund)(2) Costs ofIssuance Fund (3) AdmlDlstraltve Expense Fund (4) Total (1) See THE DISTRICT FACILITIES AND FEES ELIGIBLE TO BE FINANCED BY THE DISTRICT herem (2) Capllahzed Inlerest through Seplember I 2008 (3) COSIs of Issuance mclude fees of Bond Counsel the Fmancmg Consultant, DISclosure Counsel AppraIser Markel Consultant SpeCial Tax Consultant the FIScal Agent and other COSIs related to the adnumstratlOn of the Dlstnct and Issuance of the Dlstnct Bonds (4) FIrst year adnumstratlOn expenses and DIstnct formation costs INVESTMENT OF FUNDS All moneys m any of the funds or accounts estabhshed WIth the Trustee pursuant to the Indenture or to be held by the FIscal Agent pursuant to the FIscal Agent Agreement WIll be mvested solely m Penmtted Investments as dtrected pursuant to the Wntten Request of the Authonty or the Dlstnct filed WIth the Trustee or the FIscal Agent at least two (2) Busmess Days m advance of the makmg of such mvesltnents In the absence of any such Wntten Request the Trustee WIll mvest any such moneys m money market funds Obhgaltons purchased as an mvestment of moneys m any fund shall be deemed to be part of such fund or account For the purpose of determmmg the amount m any fund the value of PermItted Investments credited to such fund Will be calculated at the market value thereof (excludmg any accrued mterest) 16 Agenda Item No 2 Page 203 of 316 THE BONDS AUTHORIZATION The Bonds The Bonds are bemg Issued pursuant to the Indenture The Bonds are bemg sold to the Underwnter pursuant to and subject to the tenus and condItIOns of the Purchase Contract by and among the Underwnter the CIty and the Authonty (the Purchase Contract) The Indenture and the Purchase Contract were approved by the Authonty pursuant to ResolutIOn No PFA -' adopted on October 23 2007 The Dlstnct Bonds The Dlstnct Bonds are bemg Issued pursuant to the FIscal Agent Agreement The City Council of the CIty (the City CouncIl) on behalf of the Dlstnct pursuant to ResolutIOn No _ adopted on October 23 2007 approved the Issuance of the DIstrICt Bonds and the Conumtrnent Agreement and Purchase Contract for Purchase and Sale of Local OblIgallon Bonds sellmg the Dlslnct Bonds to the Authonty The Board of DIrectors of the Authonty pursuant to ResolutIOn No PFA-, adopted on October 23 2007 authonzed the Authonty to acqUIre the Dlslnct Bonds GENERAL PROVISIONS Repayment of the Bonds Interest IS payable on the Bonds at the rates per armum set forth on the cover page hereof Interest WIth respect to the Bonds wIll be computed on the basiS of a year conslstmg of 360 days and twelve 30 day months Each Bond WIll be dated the Date of DelIvery and mterest With respect thereto wIll be payable from the Interest Payment Date next precedmg the date of authenllcatlOn thereof unless ( a) It IS authentICated on or before an Interest Payment Date and after the close of busmess on the precedmg Record Date m whIch event mterest WIth respect thereto wIll be payable from such Interest Payment Date (b) It IS authentIcated on or before February 15 2008 m whIch event mterest With respect thereto Will be payable from the Date of DelIvery or (c) mterest WIth respect to any Outstandmg Bond IS m default m whICh event mterest With respect thereto wIll be payable from the date to whICh mterest has been paid m full payable on each Interest Payment Date Interest WIth respect to the Bonds wIll be payable by check of the Trustee maIled by first class maIl on the Interest Payment Date to the Owners thereof proVIded that m the case of an Owner of $1 000 000 or greater m pnnclpal amount of Outstandmg Bonds such payment may at such Owner s opllon be made by wire transfer of Immediately aVailable funds to an account m the contmental Untted States of Amenca m accordance With wntten mstructlOns provIded pnor to the Record Date to the Trustee by such Owner The Owners of the Bonds shown on the regIstratIOn books on the Record Date for the Interest Payment Date wIll be deemed to be the Owners of the Bonds on saId Interest Payment Date for the purpose of the paymg of mterest Pnnclpal of the Bonds and any prenuum upon early redempllon IS payable upon presentallon and surrender thereof at the corporate trust office of the Trustee m Los Angeles CalIfornIa Transfer or Exchange of Bonds Any Bond may m accordance WIth ItS tenus be transferred or exchanged pursuant to the prOVISIons of the Indenture upon surrender of such Bond for cancellatIOn at the corporate trust office of the Trustee Whenever any Bond or Bonds shall be surrendered for transfer or exchange the Trustee shall authentIcate 17 Agenda Item No 2 Page 204 of 316 and deliver a new Bond or Bonds for like aggregate pnnclpal amount of authonzed denommatlOns The Trustee may reqUire the payment by the Bondowner requestmg such transfer or exchange of any tax or other govenunental charge requITed to be paid with respect to such transfer or exchange The Trustee IS not reqUired to transfer or exchange (a) any Bonds or porl1ons thereof durmg the penod established by the Trustee for selectIOn of Bonds for redemptIOn or (b) any Bonds selected for redempl10n Bonds MutIlated, Lost, Destroyed or Stolen If any Bond becomes mutilated the Authonty at the expense of the Bondowner will execute and the Trustee will thereupon authenl1cate and deliver a new Bond of like senes tenor and authonzed denommatlOn 10 exchange and subsl1tul1on for the Bond so mutilated but only upon surrender to the Trustee of the Bond so mul1lated Every mutilated Bond so surrendered to the Trustee will be canceled by [t If any Bond Issued under the Indenture IS lost destroyed or stolen eVidence of such loss destructIOn or theft may be sublOltted to the Trustee and the Authonty and If such eVidence [S sal1sfactory to them and mdemmty sal1sfactory to them IS given the Authonty at the expense of the Bondowner will execute and the Trustee will thereupon authentICate and deliver a new Bond of like senes and tenor 10 lieu of and 10 subsl1tutlOn for the Bond so lost destroyed or stolen (or [f any such Bond has matured or has been called for redemptIOn mstead of Issumg a substitute Bond the Trustee may pay the same Without surrender thereof upon receipt of mdemmty sal1sfactory to the Trustee) The Authonty may reqUire payment by the Bondowner of a sum not exceedmg the actual cost of prepanng each new Bond Issued under the proVISIOns of the Indenture descnbed 10 thiS paragraph and of the expenses which may be mcurred by the Authonty and the Trustee Any Bond Issued under the proVISIOns of the Indenture descnbed 10 thiS paragraph 10 lieu of any Bond alleged to be lost destroyed or stolen Will be equally and proporl1onately entitled to the benefits of the Indenture With all other Bonds secured by the Indenture REDEMPTION Notwlthstandmg any proVISIOns 10 the Indenture to the contrary upon any optIOnal redemptIOn speCial mandatory or mandatory redempl10n m part the Authonty shall deliver a Wntten Certificate (as defined 10 the Indenture) to the Trustee at least SIXty (60) days pnor to the proposed redemptIOn date or such later date as shall be acceptable to the Trustee so statmg that the remammg payments of pnnClpal and mterest on the Dlstnct Bonds together With other Revenues to be available will be suffiCient on a tunely baSIS to pay debt service on the Bonds The Authonty IS reqUired 10 such Wntten Certificate to certify to the Trustee that suffiCient moneys for purposes of such redemptIOn are or will be on depOSit 10 the Redempl10n Fund and [S reqUired to deliver such moneys to the Trustee together With other RedemptIOn Revenues If any then to be delivered to the Trustee pursuant to the Indenture whICh moneys are reqUired to be Identified to the Trustee 10 the Wntten Certificate delivered With the RedemptIOn Revenues OptIonal RedemptIon The Bonds are subject to redemptIOn pnor to maturity at the opl1on of the Authonty on any date on or after September I 2008 as a whole or 10 part on a pro rata basiS and by lot wlthm a maturity from any available source of funds at the followmg redemptIOn pnces (expressed as a percentage of the pnnclpal amount of the Bonds to be redeemed) together With accrued mterest thereon to the date fixed for redemptIOn as follows 18 Agenda Item No 2 Page 205 of 316 RedemotJon PerIods RedemotJon PrIces September I 2008 tbrough August 31 2009 September I 2009 tbrough August 31 2010 September I 20 I 0 tbrough August 31 2011 September I 2011 tbrough August 31 2012 September I 2012 tbrough August 31 2013 September I 2013 tbrough August 31 2014 September I 2014 and thereafter 1030% 102 5% 102010 1015% 1010% 100 5% 100 0% SpecIal Mandatory RedemptIon The Bonds are subject to redemptIOn pnor to matunty on any date on or after March I 2008 m whole or m part on a pro rata baSIS and by lot wlthm a matunty from the redemptIOn of Dlstnct Bonds from amounts constItutmg prepayments of SpecIal Taxes amounts transferred from the ResIdual Fund and amounts transferred by the Authonty to the DIstrIct from the ResIdual Fund under the Indenture at the followmg redemptIon pnces (expressed as a percentage of the prmclpal amount of Bonds to be redeemed) together With accrued mterest thereon to the date fixed for redemptIOn RedemotIon PerIods March I 2008 through August 31 2009 September I 2009 tbroughAugust 31 2010 September I 2010 tbrough August 31 2011 September I 2011 through August 31 2012 September I 2012 tbrough August 31 2013 September I 2013 through August 31 2014 September I 2014 and thereafter RedemotJon PrIces 103 0% 102 50/ 1020% 1015% 1010% 100 5% 100 0% Mandatory Smkmg Payment RedemptIon The Bonds matunng September I 2024 and September I 2038 are subject to mandatory redemptIOn m part by lot on September I m each year commencmg September I 2022 m the case of the Bonds matunng September I 2024 and September I 2025 m the case of the Bonds matunng 2038 from mandatory smkmg payments made by the Authonty pursuant to the Indenture at a redemption pnce equal to the pnnclpal amount thereof to be redeemed WIthout premIUm plus accrued mterest thereon to the date of redemptIOn m the aggregate pnnclpal amounts and on September I m the years as set forth m the followmg schedule proVided however that (I) m heu of redemptIOn thereof the Bonds may be purchased by the Authonty and tendered to the Trustee and (II) If some but not all of the Bonds have been redeemed pursuant to optIOnal redemptIon speCIal mandatory or mandatory redemptIOn prOVISIOns descnbed herem the total amount of all future smkmg payments WIll be reduced by the aggregate pnnclpal amount of the Bonds so redeemed to be allocated among such smkmg payments on a pro rata baSIS (as nearly as practIcable) m mtegral multIples of $5 000 as detenmned by the Authonty 19 Agenda Item No 2 Page 206 of 316 SCHEDULE OF MANDATORY SINKING PAYMENT REDEMPTIONS BONDS MATURING SEPTEMBER 1 2024 September 1 Year 2022 2023 Prmclpal Amount* September 1 1m 2024 Pnnclpal Amount* SCHEDULE OF MANDATORY SINKING PAYMENT REDEMPTIONS BONDS MATURING SEPTEMBER 1 2038 September 1 Year 2025 2026 2027 2028 2029 2030 2031 Prmclpal Amount* September 1 1m 2032 2033 2034 2035 2036 2037 2038 Prmclpal Amount* Mandatory Redempnon The Bonds are subject to special mandatory redemptIOn on any date to whIch llmely nollce ofredemptlOn may be given m mtegral multIples of $5 000 equal to the pnnclpal amount of Dlstnct Bonds redeemed wIth unused proceeds of the Dlstnct Bonds after completIOn or abandonment of the Improvements to be financed With such proceeds from the depOSIt of fees With the Dlstnct by a publIc agency which has accepted facIlllles servmg an area of the Dlstnct and from msurance or condemnatIOn proceeds or other mandatory redemptIOn sale or acceleratIOn relatmg to the Dlstnct Bonds WIthout premIUm plus accrued mterest to the redemptIOn date all as detenruned by the Authonty Nonce of Redempnon When redemptIOn IS authonzed or reqUIred the Trustee IS reqUIred to gIVe wotten nollce of the redemptIOn of Bonds to the Bondowners deSIgnated for redemptIon at their addresses appeanng on the bond regIstratIOn books to certam Securllles Deposltones and to one or more InformatIOn ServICes all as provIded m the Indenture by first class mall postage prepaId no less than thirty (30) nor more than SIXty (60) days pnor to the date fixed for redemptIOn NeIther faIlure to receIve such nollce nor any defect m the nollce so maIled Will affect the suffiCiency of the proceedmgs for redemptIOn of such Bonds or the cessatIOn of accrual of mterest on the redemptIOn dale Prehmmary subject to change 20 Agenda Item No 2 Page 207 of 316 Effect of Redemption The nghts of a Bondowner to receIve mterest wIll tenmnate on the date If any on WhICh the Bond IS to be redeemed pursuant to a call for redempllon The Indenture contams no proVIsions reqUITIng any pubhcatlOn of nOllce of redemptIOn and Bondowners must mamtam a current address on file WIth the Trustee to receive any nOllces ofredempllon Partial Redemption In the event only a porllon of any Bond IS called for redempl10n then upon surrender of such Bond the Authonty wIll execute and the Trustee wIll authentIcate and dehver to the Bondowner thereof at the expense of the Authonty a new Bond or Bonds of the same senes and maturity date of authonzed denommatlOns m an aggregate pnnclpal amount equal to the unredeemed portIOn of the Bond to be redeemed ADDITIONAL OBLIGATIONS The Bonds The Authonty WIll not have any mdebtedness secured by the Revenues other than the Bonds except bonds Issued to refund the Bonds However the Dlstnct IS authonzed to Issue addItIOnal bonds secured by the Special Taxes on a panty WIth the Dlstnct Bonds and the Authonty WIll Issue bonds to acqUire the addlllonal bonds of the DIStnCt When and If Issued the Bonds and the new Authonty bonds would be secured by separate bonds of the Dlstnct WhICh are m turn secured by the same Special Taxes on a parIty With each other The District Bonds The quahfied electors wlthm the DIStnCt authonzed bonded mdebtedness m the amount of $8 500 000 Pursuant to the proVIsIOns of the FIscal Agent Agreements the DIStnCt IS authonzed to Issue addIllonal panty bonds for the Dlstnct and currently expects to Issue one or more senes of addItIOnal panty bonds to finance facIlItIes pursuant to the proVISIOns below Panty Bonds The DIStnCt covenants that any Panty Bonds WhICh shall be Issued or mcurred whIch are payable out of the SpeCial Taxes of the DIStnCt m whole or 10 part shall be Issued m accordance With the followmg (a) The amount of such Panty DIStnCt Bonds shall not together WIth all other DIStnCt Bonds and Panty Dlstnct Bonds then Outstandmg exceed the total amount of Dlstnct Bonds authonzed to be Issued by the Dlstnct (b) The Dlstnct shall be m comphance With all covenants set forth 10 the FIscal Agent Agreement and a certIficate of the DIStnCt to that effect shall have been filed WIth the City Clerk on behalf of the DIStnCt proVIded however that Panty Bonds may be Issued notwlthstandmg that the Dlstnct IS not m comphance WIth all such covenants so long as nnmedlately follow1Og the Issuance of such ParIty Bonds the Dlstnct Will be 10 comphance WIth all such covenants and (c) The DIStnCt shall have receIved the follow1Og docmnents or money or secunlles all of such documents dated or certIfied as the case =y be as of the date of dehvery of such Panty Bonds by the Fiscal Agent (unless the FIscal Agent shall accept any of such docmnents beanng a pnor date) (I) An oplmon of Bond Counsel and/or counsel to the CIty to the effect that (a) the Dlstnct has the nght and power under the Act to execute and dehver the Supplemental Fiscal Agent Agreement 21 Agenda Item No 2 Page 208 of 316 relatmg to such Panty Bonds and the Fiscal Agent Agreement and all such Supplemental Fiscal Agent Agreements have been duly and lawfully adopted executed and dehvered by the District are m full force and effect and are vahd and bmdmg upon the Dlstnct and enforceable m accordance With their terms (except as enforcement may be l10uted by bankruptcy 1Osolvency reorgamzatlOn and other Similar laws relatmg to the enforcement of creditors nghts) (b) the Fiscal Agent Agreement creates the vahd pledge which It purports to create of the Net Taxes of the District as provided 10 the Fiscal Agent Agreement subject to the apphcatlOn thereof to the purposes and on the condllions permitted by the Fiscal Agent Agreement and (c) such Panty Bonds are vahd and b10dmg lmuted obhgatlOns of the District enforceable 10 accordance With theIr terms (except as enforcement may be l10uted by bankruptcy 1Osolvency reorganlzalion and other SImilar laws relat10g to the enforcement or creditors nghts) and the terms of the FIscal Agent Agreement and all Supplemental Fiscal Agent Agreements thereto and enlitled to the benefits of the Fiscal Agent Agreement and all such Supplemental Fiscal Agent Agreements and such Panty Bonds have been duly and vahdly authonzed and Issued 10 accordance With the Act (or other laws) and the Fiscal Agent Agreement and all such Supplemental Fiscal Agent Agreements and further op1OlOn of Bond Counsel to the effect that assum10g comphance by the Dlstnct With certam tax covenants the Issuance of the Panty Bonds will not adversely affect the exclUSIOn from gross 1Ocome for federal 1Ocome tax purposes of 10terest on any Outstand1Og Dlstnct Bonds and Panty Bonds theretofore Issued or the exemptIOn from State of CahfomIa personal mcome taxatIOn of 10terest on any Outstandmg DIStrIct Bonds and Panty Bonds theretofore Issued and (2) A certificate of an Independent F10anClal Consultant certlfymg as of the closmg date that (a) the ralio of the appraIsed or assessed value of the property mcluded wlth10 the Dlstnct to the amount of hen WhICh Will be on the property after the Issuance of the Panty Bonds mcludmg the amount of any assessment bonds or bonds Issued under the Act IS not less than 3 I and (b) the total SpeCial Tax revenues whICh could be generated by the District by the levy of the SpeCIal Tax at the MaxImum Special Tax (pursuant to the Act and the resolutIOns of the Dlstnct) on all then taxable property m any FIscal Year IS SCHEDULED DEBT SERVICE ON THE BONDS The followmg IS the scheduled debt servIce on the Bonds Interest Pavment Date Princmal March I 2008 September 1 2008 March 1 2009 September 1 2009 March 1 2010 September 1 2010 March 1 2011 September 1 2011 March 1 2012 September 1 2012 March 1 2013 September 1 2013 March 1 2014 September 1 2014 March 1 2015 September 1 2015 March 1 2016 September 1 2016 March 1 2017 September 1 2017 March 1 2018 September 1 2018 March 1 2019 September 1 2019 March 1 2020 September 1 2020 March 1 2021 September 1 2021 March 1 2022 September 1 2022 March 1 2023 September 1 2023 March 1 2024 September 1 2024 March 1 2025 September 1 2025 March 1 2026 September I 2026 March 1 2027 September 1 2027 March 1 2028 September 1 2028 March 1 2029 September I 2029 23 Interest Annual Debt Service Agenda Item No 2 Page 210 of 316 Scheduled Debt Service On the Bonds (Contmued) Interest Pavment Date PnncIDal Interest March I 2030 September I 2030 March 1 2031 September 1 2031 March 1 2032 September 1 2032 March I 2033 September 1 2033 March 1 2034 September I 2034 March I 2035 September 1 2035 March 1 2036 September 1 2036 March I 2037 September 1 2037 March 1 2038 September 1 2038 24 Annual Debt Service Agenda Item No 2 Page 211 of316 SCHEDULED DEBT SERVICE ON THE DISTRICT BONDS The followmg IS the scheduled debt servIce on the DIstrIct Bonds Interest Payment Date PrmcIDal Interest Annual Debt Service March 1 2008 September 1 2008 March 1 2009 September 1 2009 March 1 2010 September I 2010 March I 2011 September 1 2011 March 1 2012 September 1 2012 March 1 2013 September 1 2013 March 1 2014 September 1 2014 March 1 2015 September I 2015 March 1 2016 September I 2016 March I 20 I7 September I 2017 March 1 2018 September 1 2018 March 1 2019 September I 2019 March I 2020 September 1 2020 March 1 2021 September 1 2021 March 1 2022 September I 2022 March I 2023 September 1 2023 March I 2024 September I 2024 March I 2025 September 1 2025 March 1 2026 September I 2026 March 1 2027 September 1 2027 March 1 2028 September 1 2028 March I 2029 September I 2029 25 Agenda Item No 2 Page 212 of 316 Scheduled Debt ServIce on the DIstrIct Bonds (Contmued) Interest Payment Date PrmclDal Interest Annual Debt ServIce March I 2030 September 1 2030 March 1 2031 September I 2031 March 1 2032 September I 2032 March I 2033 September 1 2033 March 1 2034 September 1 2034 March I 2035 September 1 2035 March I 2036 September 1 2036 March 1 2037 September I 2037 March I 2038 September 1 2038 26 Agenda Item No 2 Page213of316 SOURCES OF PAYMENT FOR THE BONDS REPAYMENT OF THE BONDS General The Bonds are payable solely from and secured by payment of tbe DistrIct Bonds tbe Cash Flow Management Fund the Reserve Account held pursuant to tbe Indenture and certam mveslInent earmngs on the funds and accounts held under the Indenture In addll10n the Bonds may be payable from any available surplus revenues Wltb respect to otber senes of local agency revenue bonds related to community faclhtles distrIcts Issued by the Authonty to the extent such surplus revenues are available to replemsh the Reserve Account to Its reqUirement and to replemsh the Cash Flow Management Fund to Its reqUirement The Bonds are speCial obligalIons of the Authority The Bonds shall not be deemed to conslltute a debt or liability of the State or of any polillcal subdivIsion thereof other than the Authority The Authority shall only be obligated to pay the principal of the Bonds and the mterest thereon from the funds deSCribed herem and neIther the faIth and credIt nor the taxmg power of the CIty or the DIstrict except to the limIted extent deSCribed herem the State or any of Its polilIcal subdIvIsIons IS pledged to the payment of the prmclpal of or the mterest on the Bonds The Authority has no taxmg power ApplicatIon of Revenues Flow of Funds Revenue Fund The Trustee will depOSit all Revenues (excludmg Redempl10n Revenues) upon receipt tbereof m a special fund deSignated as the Revenue Fund wluch the Trustee shall estabhsh mamtam and hold m trust under tbe Indenture DepOSIt of Revenues Bond Fund The Trustee will estabhsh mamtam and hold m trust a separate fund entitled tbe Bond Fund Wltbm the Bond Fund tbe Trustee will estabhsh mamtam and hold m trust separate spec181 accounts enl1tled Interest Account and Pnnclpal Account and the Reserve Account On or before each Interest Payment Date the Trustee shall transfer from the Revenue Fund for depOSit mto tbe Bond Fund tbe amounts and m tbe pnonty set forth below ApplicatIOn of Revenues Bond Fund On or before each Interest Payment Date tbe Trustee Will transfer from tbe Revenue Fund and depOSit mto the Bond Fund and the followmg specIal accounts therem tbe followmg amounts m the followmg order of pnonty tbe reqUirements of each such special account (mcludmg tbe makmg up of any defiCienCies m any such account resultmg from lack of Revenues suffiCient to make any earher requITed depOSit) at tbe lime of depOSit to be satisfied before any transfer IS made to any account subsequent m pnonty Interest Account On or before each Interest Payment Date tbe Trustee shall depOSit m tbe Interest Account an amount reqUired to cause the aggregate amount on depOSit m the Interest Account to equal tbe amount of mterest becommg due and payable on such Interest Payment Date on all Outstandmg Bonds No depOSit need be made mto tbe Interest Account If tbe amount contamed therem IS at least equal to the mterest becommg due and payable upon all Outstandmg Bonds on such Interest Payment Date All moneys m tbe Interest Account shall be used and wltbdrawn by the Trustee solely for the purpose of paymg the mterest on tbe Bonds as It shall become due and payable (mcludmg accrued mterest on any Bonds redeemed pnor to maturity) Prmclpal Account On or before each date on whICh the pnnClpal of the Bonds shall be payable the Trustee shall depOSit m the Pnnclpal Account an amount reqUired to cause tbe aggregate amount on depOSit m the Pnnclpal Account to equal tbe aggregate amount of pnnclpal (mcludmg slllk1ng fund payments) conung due and payable on such date on tbe Bonds All moneys III the Pnnclpal 27 Agenda Item No 2 Page 214 of 316 1 Account shall be used and withdrawn by the Trustee solely for the purpose of paymg the pnnclpal of the Bonds (mcludmg smkmg fund payments) Reserve Account All amounts on depOSit m the Revenue Fund on or before each Interest Payment Date to the extent not reqUired to pay any mterest on or pnnclpal of any Outstandmg Bonds then havmg come due and payable shall be credited to the replemshment of the Reserve Account m an amount suffiCient to mamtam the Reserve Requrrement therem Surplus All remammg amounts on September 2 (or the next Busmess Day to the extent September 2 IS not a Busmess Day) of each year commencmg September 2 2008 on depOSit m the Revenue Fund shall be transferred to the ReSidual Fund Reserve Account In order to secure further the lImely payment of pnnclpal of and mterest on the Bonds the Authonty IS reqUired upon dehvery of the Bonds to depOSit m the Reserve Account for the Bonds an amount equal to the Reserve RequlTement The Reserve ReqUirement means with respect to the Bonds the least of (I) 10% of the proceeds of the Bonds (wlthm the meanmg of secllon 148 of the Code) ( (11) Maximum Annual Debt ServIce or (111) 125% of the Average Annual Debt Service The amount of Bond proceeds deposited mto the Reserve Account wIll be m an amount equal to $ · (see ESTIMATED SOURCES AND USES OF FUNDS") Thereafter the Authonty IS reqUired to depOSit from the repayment of the DiStrIct Bonds and to the extent necessary from available surpl11s revenues With respect to other senes of bonds Issued pursuant to the Indenture and mamtam an amount of money equal to the Reserve ReqUirement m the Reserve Account at all limes while the Bonds are 011tstandmg Amounts m the Reserve Account will be used to pay debt servICe on the Bonds to the extent other moneys are not available therefor Amounts m the Reserve Account m excess of the Reserve ReqUirement will be depOSIted mto the Bond Fund If not allocated to a Reserve Account whICh IS not at the reserve reqUirement Amounts m the Reserve Account may be used to pay the final year s debt servICe on the Bonds (see APPENDIX A SUMMARY OF TIlE INDENTURE" herem) Upon redemptIOn amounts on depOSit m the Reserve Account shall be reduced (to an amount not less than the Reserve ReqUirement) and excess money shall be transferred to the RedemptIOn Fund and used for the redemptIOn of Bonds ReSidual Fund On September 2 of each year (or the next busmess day to the extent September 2 IS not a busmess day) commencmg September 2 2008 the Trustee shall transfer any amounts remammg m the Revenue Fund to the ReSIdual Fund Amounts If any deposited mto the ReSidual Fund shall be apphed for the followmg purposes m the followmg order of pnonty (I) The Trustee will transfer mto the Cash Flow Management Fund an amount If any reqUired to restore the amount on depOSit m the Cash Flow Management Fund to the Cash Flow Management ReqUirement >I< PrelImmary subject to change 28 Agenda Item No 2 Page215of316 1 I I (n) The Trustee shall transfer to the trustee of any other senes of local agency revenue bonds related to commumty facIlIties mstncts Issued by the Authonty an amount reqUIred to replemsh any reserve account to Its reqUIrement with respect to such senes of bonds and an amount to replemsh any cash flow management fund to Its requrrement With respect to such senes of bonds (111) The Trustee shall transfer all remammg amounts to the Fiscal Agent for the Dlstnct Bonds for deposit 10 the Dlstnct Special Mandatory RedemptIOn Account of the Redemption Fund for the redemption of Dlstnct Bonds (10 proportIOn to the outstandmg pnnClpal amount With respect to each senes of Dlstnct Bonds or such other fmr allocation detenrnned by the Authonty) unless the Trustee has receIVed written direction from the Authonty and to the extent penmtted by law to expend such remammg funds held 10 the ReSidual Fund for any lawful purposes of the Authonty mcludmg but not lImited to paymg or relmbursmg the payment of the costs and expenses mcuned by the City or the Authonty 10 adJrumstenng the Bonds and the Dlstnct Bonds paymg costs of publIc capital Improvements or reducmg the SpeCial Taxes (10 proportIOn to the outstandmg pnnclpal amount WIth respect to each senes of Dlstnct Bonds or such other fair allocatIOn detenmned by the Authonty) which are to be leVied 10 the current or the succeedmg Fiscal Year upon the properties which are subject to the SpeCial Tax wlthm the Dlstnct Amounts 10 the ReSidual Fund are not pledged as security for the Bonds Cash Flow Management Fund The Cash Flow Management ReqUIrement IS 15% of maximum annual aggregate debt service on the Bonds There Will not be an mltlal depOSit of Bond proceeds mto the Cash Flow Management Fund The Cash Flow Management Fund wIll be funded from surplus Revenues transferred from the ReSidual Fund and under certam Circumstances and at the electIOn of the Authonty by any avaIlable surplus revenues With respect to other senes of local agency revenue bonds Issued pursuant to the Indenl1rre Amounts m the Cash Flow Management Fund wIll be used pnor to any draw on the Reserve Account to pay debt servICe on the Bonds to the extent Revenues are msuftiClent for such purpose Amounts If any 10 the Cash Flow Management Fund 10 excess of the Cash Flow Management Requrrement wIll be transferred on September 2 of each year to the ReSidual Fund RedemptIOn Fund The Trustee wIll establIsh as a separate fund to be called the RedemptIOn Fund to the credit of whICh the Authonty shall depOSit Immediately upon receipt all RedemptIOn Revenues Moneys 10 the Redempl10n Fund shall be held 10 trust by the Trustee for the benefit of the Authonty and the Owners of the Bonds and shall be used to redeem Bonds (except for mandatory smkmg fund redempl1on) pursuant to the Indenture REPAYMENT OF THE DISTRICT BONDS General The pnnclpal of premIUm If any and the mterest on the Dlstnct Bonds and the Admmlstral1ve Expenses of the Dlstnct are payable from the SpeCial Taxes collected on real property wlthm the Dlstnct and funds mcludmg any amounts avaIlable 10 the Delmquency Management Fund (as defined 10 the Fiscal Agent Agreement) held by the Fiscal Agent and avaIlable for such purposes pursuant to the Fiscal Agent Agreement The Dlstnct Bonds are lImited oblIgatIons of the Dlstnct payable from the proceeds of SpeCIal Taxes leVIed on certam parcels wlthm the DIstrict The Dlstnct Bonds shall not be deemed to constItute a 29 Agenda Item No 2 Page216of316 debt or lIabilIty of the City the State or of any polItIcal snbdlvlslon thereof other than the DistrIct NeIther the faIth and credIt nor the taxmg power of the City the DistrIct, the State or any of Its polItIcal subdivIsIOns IS pledged to the payment of the prmclpal of or the mterest on the DistrIct Bonds except for the lImIted extent prOVIded herem Special Taxes The SpecIal Taxes are excepted from the tax rate lImitatIon of CalIforma ConstItutIOn ArtICle XIIIA pursuant to SectIOn 4 thereof as a specIal tax authonzed by at least a two thirds vote of the qualified electors as set forth 10 the Act Consequently the CIty CouncIl of the City on behalf of the Dlstnct has the power and IS oblIgated by the Fiscal Agent Agreement to cause the levy and collectIOn of the SpecIal Taxes The Dlstnct has covenanted 10 the Fiscal Agent Agreement to levy (subject to the maximum SpeCial Tax for the Dlstnct) 10 each Fiscal Year the SpecIal Taxes wlthm the Dlstnct m an amount sufficient to pay the debt servICe on the Dlstnct Bonds mcludmg an allowance for delmquencles and the cost of provldmg certam AdrmmstratIve Expenses of the Dlstnct and the Authonty The SpecIal Taxes are to be levied and collected accordmg to the Rate and Method of ApportIOnment descnbed m the sectIOn entitled SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE _ RATE AND METHOD OF APPORTIONMENT herem Although the SpeCIal Taxes wIll constItute a lIen on parcels of real property wlthm the Dlstnct they do not constItute a personal mdebtedness of the owner(s) of real property wlthm the Dlstnct There IS no assurance that the property owner(s) or any successors and/or asSignS thereto or subsequent purchaser(s) of land wlthm the Dlstnct Will be able to pay the annual SpeCial Taxes or If able to pay the SpeCIal Taxes that they wIll do so (see BONDOWNERS RISKS herem) The SpeCIal Taxes mltIally are reqUired to be collected by the County of Riverside Tax Collector m the same manner and at the same tIme as regular ad valorem property taxes are collected by the Tax Collector of the County When received such SpeCIal Taxes Will be transferred by the City to the Fiscal Agent as soon as pOSSible after receipt Momes m the SpeCIal Tax Fund are held m trust for the benefit of the Dlstnct and owners of the Dlstnct Bonds and disbursed pursuant to the Fiscal Agent Agreement ApplIcatIon of SpeCial Taxes, Flow of Funds DistrIct Bond Fund The Fiscal Agent wIll deposit all SpeCIal Taxes With respect to the Dlstnct Bonds when received from the City mto the SpeCIal Tax Fund (exclusIVe of Dlstnct Redemption Revenues received which shall be deposited mto the Dlstnct RedemptIon Fund) The Fiscal Agent from tIme to tIme pursuant to a wntten directIOn of the Dlstnct Will transfer to the AdmmlstratIve Expense Fund an amount for budgeted Adrmmstratlve Expenses At least ten (10) Busmess Days pnor to each Interest Payment Date the Fiscal Agent wIll transfer from the SpeCIal Tax Fund for depOSit mto the Dlstnct Bond Fund which consists of the followmg accounts the followmg amounts m the followmg order ofpnonty the requirements of each such account (mcIudmg the makmg up of any defiCienCies m any such account resultmg from lack of Special Taxes suffiCient to make any earlIer reqUired depOSit) at the tIme of depOSit to be satIsfied before any transfer IS made to any account subsequent m pnonty (I) The Fiscal Agent wIll depOSit mto the Interest Account an amount which together With the amount then on depOSit therem IS suffiCient to cause the aggregate amount on depOSit 10 the Interest Account to equal the amount then reqUITed to DJake the payment of mterest on the Dlstnct Bonds on the next Interest Payment Date 30 Agenda Item No 2 Page 217of316 1 I (n) The FIscal Agent wIll deposIt mto the Pnnclpal Account an amount whIch together with the amount then on depOSIt therem IS sufficIent to cause the aggregate amount on depOSIt m the Pnnclpal Account to equal the amount of pnnclpal or smkmg account payment commg due and payable on the next Interest Payment Date on the Outstandmg Dlstnct Bonds upon the stated matunty or redemptIOn thereof Dlstnct ResIdual Fund On September 2 of each year commencmg September 2 2008 the FIscal Agent shall transfer any amounts remammg m the SpecIal Tax Fund to the related Dlstnct Residual Fund SpecIal Taxes If any deposited mto the Dlstnct ReSidual Fund shall be applIed for the followmg purposes m the followmg order of pnonty (I) The FIscal Agent WIll depOSit mto the Delmquency Management Fund an amount If any reqUIred to restore the amount on depOSIt m the Delmquency Management Fund to the DelInquency Management Fund ReqUIrement (n) The FIscal Agent shall transfer at the wntten electIOn of the Dlstnct to the AdnnnIstratIve Expense Fund an amount detenmned by the Dlstnct to be applIed to payor reunburse the payment of the costs and expenses mcurred by the Dlstnct or the Authonty to adminIster the Bonds and the Dlstnct Bonds to the extent amounts m the AdminIstratIve Expense Fund are msufficlent therefor (m) The FIscal Agent shall transfer all remammg amounts to the Special Mandatory RedemptIOn Account for redemptIOn of the Dlstnct Bonds unless the FIscal Agent has receIved wntten dIrectIOn from the Dlstnct to expend such remammg funds held m the Dlstnct ReSIdual Fund for any lawful purposes of the DIStriCt mcludmg but not lunlted to paymg costs of publIc capital Improvements or reducmg the SpeCIal Taxes whIch are to be leVIed m the current or the succeedmg FIscal Year upon the properties whICh are subject to the SpecIal Tax Amounts m the Dlstnct ReSIdual Fund are not pledged as secunty for the Bonds or the Dlstnct Bonds Dehnquency Management Fund The Delmquency Management Fund ReqUIrement IS 15% of Maxunum Annual Debt ServIce on the DIstrIct Bonds The Delmquency Management Fund WIll be funded from SpecIal Taxes and mvestment earnmgs to the extent the amounts thereof received by the Fiscal Agent are m excess of the debt service due on the DIstrIct Bonds and all admInIstratIve expenses of the DIStrICt have been paId Amounts m the DelInquency Management Fund WIll be used to pay debt servIce on the Dlstnct Bonds to the extent SpeCIal Taxes are msufficlent for such purpose Amounts If any m the Delmquency Management Fund m excess of the Delmquency Management ReqUIrement on September 2 2008 WIll be transferred to the Dlstnct ReSidual Fund RedemptIOn Fund The Fiscal Agent Will establlsh a RedemptIon Fund (m whIch there shall be establIshed and created an OptIOnal RedemptIOn Account a SpeCIal Mandatory RedemptIOn Account and a Mandatory RedemptIon Account) to the credIt of whIch the Dlstnct or the CIty on behalf of the Dlstnct Will depOSIt ImmedIately upon receIpt all RedemptIOn Revenues received by the Dlstnct or the City on behalf of the Dlstnct Moneys m the RedemptIOn Fund WIll be dIsbursed as proVided below and pendmg any dIsbursement shall be subject to a lIen m favor of the Owners of the Dlstnct Bonds (I) All prepayments of Spectal Taxes any amounts transferred pursuant to the Authonty Indenture for the redemptIOn of DiStrICt Bonds and amounts transferred from the ReSidual Fund for the redemptIon of the related Dlstnct Bonds Will be depOSited m the SpeCial Mandatory RedemptIOn Account to be used to redeem Dlstnct Bonds on the next date for whICh notIce of redemptIon can tImely be given 31 Agenda Item No 2 Page 218 of 316 1 I (2) All momes deposited for the opl1onal redempl10n of Dlstnct Bonds will be deposited mto the OptIOnal Redempl10n Account to be used to redeem the related Dlstnct Bonds on the next date for which nol1ce of redemptIOn can timely be given (3) All proceeds from msurance or condemnatIOn proceeds unused proceeds after completion or abandonment of the IDlprovement Will be depOSited mto the Mandatory RedemptIOn Account to be used to redeem the Dlstnct Bonds on the next date for whIch nol1ce of redempl10n can l1mely be gIVen Covenant for Superior Court Foreclosure Pursuant to Secl10n 53356 I of the Act 10 the event of a del10quency 10 the payment of the SpeCial Taxes leVied on a parcel the Dlstnct may order the msl1tutlOn of a supenor court actIOn to foreclose the hen therefor proVided such actIOn IS brought not later than four years after the final matunty date of the Dlstnct Bonds In such an actIOn the real property subject to the unpaid amount may be sold at a JudiCial foreclosure sale The Dlstnct has covenanted 10 the Fiscal Agent Agreements for the benefit of the owners of the Dlstnct Bonds that the Dlstnct Will revIew the pubhc records of the County of Riverside Cahfomla 10 connectIOn With the collectIOn of the SpeCial Tax not later than July I of each year to determme the amount of SpeCial Tax collected 10 the pnor Fiscal Year and With respect to 10dlVldual dehnquencles If the Dlstnct determmes that any smgle property owner subject to the SpeCial Tax IS dehnquent 10 the payment of SpeCial Taxes 10 the aggregate of $5 000 or more or that as to any s10gle parcel the dehnquent SpeCial Taxes represent more than 5% of the aggregate SpeCial Taxes wlth10 the Dlstnct then the Dlstnct Will send or cause to be sent a notice of delmquency (and a demand for Immediate payment thereot) to the property owner wlth10 45 days of such determ1Oal1on and (If the dehnquency remams uncured) the Dlstnct Will cause JudiCial foreclosure proceed1Ogs to be filed 10 the supenor court wlth10 90 days of such detenmnatlOn agamst any property for whICh the SpeCial Taxes remalO dehnquent Notwlthstandmg any prOVISIOn of the Act or other law of the State to the contrary 10 connecl1on With any foreclosure related to dehnquent SpeCial Taxes (A) The City or the Fiscal Agent IS expressly authonzed under the Fiscal Agent Agreement to credit bid at any foreclosure sale Without any reqUIrement that funds be placed 10 the Dlstnct Bond Fund or otherwise be set aSide 10 the amount so credit bid 10 the amount speCified 10 Section 533565 of the Act or such lesser amount as determmed under clause (B) below or otherwise under Secl10n 533566 of the Act (B) The Dlstnct may permit 10 Its sole and absolute dlscrel10n property With del10quent SpeCial Tax payments to be sold for less than the amount specIfied 10 Section 53356 5 of the Act (but not for less than the amount of dehnquent scheduled pnnclpal and 10terest Without wntten consent of the Bondowners) If It detenmnes that such sale IS 10 the mterest of the Bondowners The Bondowners by therr acceptance of the Dlstnct Bonds consent to such sale for such lesser amounts (as such consent IS descnbed 10 SectIOn 533566 of the Act) and release the Dlstnct the City and their officers and agents from any hablllty 10 connecl1on thereWIth (C) The Dlstnct IS expressly authonzed under the FIscal Agent Agreement to use amounts 10 the SpeCial Tax Fund to pay costs of foreclosure of dehnquent SpeCial Taxes (D) The Dlstnct may forgIve all or any portIOn of the SpeCial Taxes leVied or to be leVied on any parcel 10 the DIStrICt so long as the Dlstnct detenmnes that such forgIVeness IS not expected to adversely affect Its obhgatlon to pay pnnclpal of and mterest on the Dlstnct Bonds under the FIscal Agent Agreement 32 Agenda Item No 2 Page 219 of 316 No assurances can be given that the real property subject to foreclosure and sale at a JudIcial foreclosure sale will be sold or If sold that the proceeds of such sale will be sufficient to pay any dehnquent Special Tax mstallment Although the Act authonzes the Dlstnct to cause such an actIOn to be commenced and <hhgently pursued to completIOn the Act does not reqUITe the Dlstnct or the City to purchase or otherwIse acqUire any lot or parcel of property sold at the execution sale pursuant to the Judgment m any such actIOn If there IS no other purchaser at such sale nor does the Act specify the pnonty relatIOnshIp If any between the SpecIal Taxes and other taxes and assessment hens As a result of the foregomg m the event of a dehnquency or nonpayment by the property owners of one or more SpecIal Taxes mstallments there can be no assurance that there would be available to the Dlstnct suffiCient funds to pay when due the pnnclpal of mterest on and prermmn If any on the Dlstnct Bonds (see BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relatmg to the Levymg and Collecnon of the SpecIal Taxes - Foreclosure and Sale Proceedmgs BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relatmg to the Levymg and CollectIOn of the Special Taxes Bankruptcy and Foreclosure Delays and BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relanng to the Levying and Collecnon of the SpecIal Taxes Property Controlled by Federal Deposit Insurance Corporation and otber Federal AgencIes herem) 33 Agenda Item No 2 Page 220 of 316 BONDOWNERS'RISKS BEFORE PURCHASING ANY OF THE BONDS ALL PROSPECTNE INVESTORS AND THEIR PROFESSIONAL ADVISORS SHOULD CAREFULLY CONSIDER, AMONG OTHER THINGS THE FOLLOWING RISK FACTORS WHICH ARE NOT MEANT TO BE AN EXHAUSTIVE LISTING OF ALL RISKS ASSOCIATED WITH THE PURCHASE OF THE BONDS MOREOVER THE ORDER OF PRESENTATION OF THE RISK FACTORS DOES NOT NECESSARILY REFLECT THE ORDER OF THEIR IMPORTANCE The purchase of the Bonds Involves Investment rISk If a rISk factor materzalzzes to a suffiCIent degree It could delay or prevent payment of prinCIpal of and/or mterest on the Bonds Such risk factors mclude but are not !tmlted to the followmg matters THE BONDS The ability of the Authonty to pay the pnnclpal and mterest on the Bonds depends upon the receipt by the Trustee of suffiCient Revenues from repayment of the Dlstnct Bonds amounts on depOSit m the Cash Flow Management Fund the Reserve Account and mterest earnmgs on amounts m the funds and accounts for the Bonds established by the Indenture A number of nsks that could prevent the Dlstnct from repaymg the D[stnct Bonds are outlmed below Early Bond RedemptIOn The Bonds are subject to optIOnal speCial mandatory and mandatory redemptIOn pnor to their stated matunt[es SpeCIal mandatory redemptIOn may occur on any date commencmg March 1 2008 (see THE BONDS REDEMPTION herem) No LiabilIty of the Authonty to the Bondowners Except as expressly proVided m the Indenture the Authonty wIll not have any obligatIOn or liability to the Owners of the Bonds With respect to the payment when due of the Dlstnct Bonds or With respect to the observance or performance by the D[stnct of other agreements conditIOns covenants and terms reqUIred to be observed or performed by It under the Dlstnct Bonds the Fiscal Agent Agreement or any related documents or With respect to the performance by the Trustee of any duty reqUIred to be performed by It under the Indenture Loss of Tax Exemptton As discussed under the caption LEGAL MATTERS TAX EXEMPTION herem mterest on the Bonds could become mcludable m gross mcome for purposes of federal mcome taxatIon retroactive to the date the Bonds were Issued as a result of future acts or onuSSlons of the Authonty or the Dlstnct m VIOlatIOn of their covenants contamed m the Indenture and the Fiscal Agent Agreement Should such an event of taxability occur the Bonds are not subject to speCIal redemption or any mcrease m mterest rate and Will remaIn outstandmg untIl matunty or untIl redeemed under one of the redemptIon provlSlons contamed 10 the Indenture \ IRS Audits The Internal Revenue Semce (the IRS) has ImtIated an expanded program for the audlt10g of tax exempt bond Issues 1Oclud1Og both random and targeted audits It IS pOSSible that the Bonds wIll be selected for audit by the IRS It [S also pOSSible that the market value of the Bonds might be affected as a result of such an audit of the Bonds (or by an audIt ofslnuIar bonds) 34 Agenda Item No 2 Page 221 of 316 l Secondary Market There can be no guarantee that there will be a secondary market for the Bonds or If a secondary market eXists that such Bonds can be sold for any particular pnce OccasIOnally because of general market conditIons or because of adverse history or economic prospects connected With a particular Issue secondary marketmg practIces m connectIOn With a particular Issue are suspended or tenrunated Additionally pnces of Issues for which a market IS bemg made WIll depend upon then prevalimg circumstances Such pnces could be substantIally dtfferent from the ongmal purchase pnce THE DISTRICT BONDS RlSk Factors Relatmg to Real Estate Market CondItions Current Real Estate Market CondItIons Pnor to 2006 the housmg market m southern Cahfomla expenenced slgmficant pnce appreCIatIon and accelerated demand Recent trends mdlCate the housmg market has slgmficantly weakened In 2006 home developers appraisers and market absorptIOn consultants began to report weakemng of the new home market due to factors such as (I) lower demand for new homes (n) slgmficant mcreases m cancellatIOn rates for homes under contract (111) the eXit of speculators from the new home market (IV) a growmg supply of new and eXlstmg homes avaliable for purchase (v) mcreases m competItion for new homes orders (VI) prospectIve home buyers havmg a more dIfficult time selhng therr eXlstmg homes m the more competitIve environment and (vn) higher mcentlves reqUIred to stimulate new home orders or to mduce home buyers not to cancel purchase contracts Adjustable Rate and UnconventIonal Mortgage Structures Smce the end of 2002 many persons have financed the purchase of new homes usmg loans With httle or no down payment and With adjustable mterest rates that start low and are subject to bemg reset at higher rates on a speCified date or upon the occurrence of speCified conditIOns Many of these loans allow the borrower to pay mterest only for an mltIal penod m some cases up to 10 years Currently m southern Cahfomla a substantial portIOn of outstandmg home loans are adjustable rate loans which were obtamed at hlstoncally low mterest rates In the oplmon of some economists the slgmficant mcrease m home pnces m thiS time penod has been dnven m part by the ablhty of home purchasers to access adjustable rate and non conventIOnal loans Recent mcreases m mterest rates on new loans and the resettmg of adjustable rate loans which have resulted m mcreased loan payments have contnbuted to a decrease m home sales as purchasers are unable to qualIfy for loans With higher mterest rates Such decrease m home sales has resulted m a decrease m home pnces Such reductIOn m home pnces has resulted m recent homebuyers havmg loan balances that exceed the value of their homes given their low down payments and small amount of eqUIty m their homes Furthermore many borrowers who purchased homes m recent years ntay not be able to access replacement financmg for their adjustable rate mortgage loans for a number of reasons Many borrowers have financed 100% of the pnce of their home With adjustable rate loans As home values dechne such borrowers may not be able to obtam replacement financmg because the outstandmg loan balances exceed the value of their homes In addition there has been tlghtemng of underwntmg cntena for mortgage loans such that lenders no longer offer 100% financmg or reqUIre stncter venficatIon higher mcome to loan ratIO higher credtt ratIos or some combmatIon of such factors In the event borrowers expenence a dechne m mcome or mcrease m mortgage mterest rates or both they may not be able to pay their SpeCial Taxes when due See APPENDIX F - TYPES OF MORTGAGE LOANS for a partial hstmg of the charactenstIcs of the mortgage loans obtamed by homeowners m the Dlstnct For the reasons discussed above homeowners m the Dlstnct who purchase their homes With adjustable rate loans may expenence dIfficulty m makmg therr loan payments and paymg the SpeCial Taxes leVied 35 Agenda Item No 2 Page 222 of 316 l on their property This could result m an mcrease m the Special Tax delmquency rate m the Dlstnct (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - DELINQUENCIES herem) Some econonnsts have also predicted that as mortgage loan defaults mcrease bankruptcy fihngs by such homeowners are also hkely to mcrease Bankruptcy filmgs by homeowners With delmquent Special Taxes would delay the commencement and completIOn of foreclosure proceedmgs to collect dehnquent Special Taxes (see "BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relating to the LeVYIng and CollectIon of the SpecIal Taxes - Foreclosure and Sale Proceedings and BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relating to the LeVYIng and CollectIon of the SpecIal Taxes - Bankruptcy and Foreclosure Delays below) Land Development A major nsk to the Bondowners IS that development by the property owners of undeveloped land m the DiStriCt may be subject to unexpected delays disruptIOns and changes which may affect the wllhngness and ablhty of the property owners to pay Special Taxes when due For example proposed development wlthm the Dlstnct could be adversely affected by unfavorable economIC conditIOns competmg development projects an mablhty of the current owners or future owners of the parcels to obtam financmg fluctuatIons m the real estate market or mterest rates unexpected mcreases m development costs changes m federal State or local govemmental pohCles relatmg to the ownership of real estate faster than expected depletIOn of eXlstmg water allocatIons the appearance of prevIOusly unknown envrronmental Impacts necessltatmg preparatIOn of a supplemental envrronmental Impact report and by other srrmlar factors There can be no assurance that land development operatIOns wlthm the DistrICt will not be adversely affected by the factors descnbed above In additIOn partially developed land IS less valuable than developed land and prOVides less secunty for the Dlstnct Bonds (and therefore to the owners of the Bonds) should It be necessary for the Dlstnct to foreclose on undeveloped property due to the non payment of SpeCial Taxes Moreover failure to complete future development on a tImely baSIS could adversely affect the land values of those parcels which have been completed Lower land values result m less secunty for the payment of pnnclpal of and mterest on the Dlstnct Bonds and lower proceeds from any foreclosure sale necessitated by dehnquencles m the payment of the SpeCial Taxes Furthermore an mablhty to develop the land wlthm the District as planned Will reduce the expected diverSity of ownership of land wlthm the Dlstnct makmg the payment of debt service on the Dlstnct Bonds more dependent upon tImely payment of the SpeCial Taxes leVied on the undeveloped property Because of the concentratIOn of undeveloped property ownership the tImely payment of the Dlstnct Bonds depends upon the wllhngness and ablhty of the current owners of undeveloped land to pay the SpeCial Taxes leVied on the undeveloped land when due Furthermore contmued concentratIOn of ownership mcreases the potentIal negatIve Impact of a bankruptcy or other finanCial difficulty expenenced by the eXlstmg landowners (see BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors RelatIng to the Levymg and Collection of the SpeCial Taxes - ConcentratIOn of OwnershIp below) RlSk Factors Relatmg to Land Values Land Values If a property owner defaults m the payment of the SpeCial Tax the Dlstnct s only remedy IS to commence foreclosure proceedmgs agamst the defaultmg property owner s real property wlthm the Dlstnct for whICh the SpeCial Tax has not been paid m an attempt to obtam funds to pay the dehnquent SpeCial Tax Therefore the value of the land and rrnprovements wlthm the Dlstnct IS a cntIcal factor m determmmg the mvestrnent quahty of any senes of bonds Issued by or for the Dlstnct ReductIOns m property values wlthm the DistrICt due to a downturn m the economy or the real estate =ket events such as earthquakes droughts or floods stncter land use regulatIons or other events may adversely Impact the value of the security underlymg the SpeCial Tax The Dlstnct had the followmg two studies prepared m order to estImate the current bulk market value of land m the DistrICt 36 Agenda Item No 2 Page 223 of 316 I Market AbsorptIon Study Commumty FacilItIes DIstrIct No 2005 5 (Wasson Canyon) prepared by Empire Econonucs Inc CapIstrano Beach Cahfomla dated August 6 2007 (the Market AbsorptIon Study ) 2 AppraIsal Report City of Lake Elsmore Commumty FacilItIes DistrIct 2005 5 (Wasson Canyon) prepared by Hams Realty AppraIsal Newport Beach Cahfornla (the Appraiser') wIth an I 2007 date of value (the Appraisal) CollectIVely the studies are referred to herem as the AppraIsal Documents The purpose of the Appraisal was to estImate the bulk value of land wlthm the DIstrIct m Its as IS condItIon (whIch assumes sale of the Dlstnct Bonds and fundIng ofpubhcly financed Improvements) On the baSIS of the assumptIons and hnutatlOns descnbed m the AppraIsal the Appraiser has estImated the discounted bulk sale value of the land m the DiStrIct as of October I 2007 to be as shown below Aooralsed Value Value-to LIen Ratio DIStrict $ to 1* Value to LIen RatIos Value to hen ratIOs are denved by dIVidIng the appraIsed value of the property m the DistrIct by the pnnclpal amount of the Dlstnct Bonds For example a 3 I ratIo means that the value of the property In the DIstrIct IS three tImes the total bond amount Pursuant to the current CIty Goals and Pohcles for Commumty FaclhtIes DIstrIcts and Assessment DistrIcts (the Goals and Pohcles) the value to hen ratIO IS requITed to be at least 3 to I (the Value to LIen ReqUIrement ) The value to hen ratIO of mdlvldual parcels may be less or more than the aggregate value to hen ratIo for the DIstrIct In partIcular the value of developed property IS substantIally more than undeveloped property (see BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors RelatIng to the Levymg and CollectIOn of the SpecIal Taxes - ConcentratIon of OwnershIp below) Investors must recogmze the uncertamtles WIth respect to the faIr market values of the parcels smce the Dlstnct Bonds are secured by the SpeCIal Taxes leVIed on the parcels Potential purchasers of the Bonds should be aware that If a parcel bears a SpeCIal Tax hablhty m excess of Its market value then there may be httle mcentlve for the owner of the parcel to pay the SpeCIal Taxes on such parcel and httle hkehhood that such property would be purchased m a foreclosure sale * PrelImmary subject to change 37 Agenda Item No 2 Page 224 of 316 Prospeclive purchasers of the Bonds should not assume that the land and nnprovements could be sold for the appraised amount at a foreclosure sale for dehnquent Special Taxes In particular the values of mdlvldual properlies m the Dlstnct Will vary m some cases slgOlficantly The actual value of the land IS subject to future events which rrught render mvahd some or all of the basic assumptIOns of the Appraiser The future value of the land can be expected to fluctuate due to many different not fully predictable real estate related mveslinent nsk factors mcludmg but not hmlted to general tax law changes related to real estate changes m compelilion general area employment base changes populatIOn changes changes m real estate related mterest rates affectmg general purchasmg power advertlsmg changes m allowed zoOlng uses and denSity natural disasters such as floods earthquakes and landshdes and slrrular factors Appraisals m general are the result of an mexact process and estimated market value IS dependent m part upon assumptIOns winch mayor may not be reahzed and upon market conditIOns and perceptIOns of market value which are hkely to change over lime The appraisal valuatIOns represent opmlOns only and are not mtended to be absolutes or assurances of speCific resale values If more than one appraiser were employed It IS reasonable to assume that a reasonable range of value opmlOns on the land and the Improvement value wlthm the Dlstnct would be reflected dependmg upon personal profeSSIOnal mterpretalion of data facts and Circumstances reviewed and assumptIOns employed ProspectIVe purchasers should not assume that the land could be sold for the appraised amount at a foreclosure sale for dehnquent Special Taxes A copy of the Appraisal IS mcluded as AppendiX C hereto The surmnary herem of some of the conclUSIOns m the Appraisal does not purport to be complete Reference IS made to the Appraisal for further 1OformatlOn The Dlstnct makes no representalions as to the value of the real property wlthm the Dlstnct and prospeclive purchasers of the Bonds are referred to the Appraisal m evaluatmg the value of real property wlthm the Dlstnct Earthquakes Southern Cahfornla IS among the most selsrrucally aclive regIOns m the UOlted States of Amenca The occurrence of seismIC aclivlty m the Dlstnct could result m substantial damage to properties 10 the Dlstnct which m turn could substanlially reduce the value of such properties and could affect the ablhty or wIllmgness of the property owners to pay their SpeCial Taxes Any major damage to structures as a result of selsrruc aclivlty could result 10 a greater rehance on Undeveloped Property m the payment of SpeCial Taxes In the event of a severe earthquake there may be Significant damage to both property and mfrastructure m the Dlstnct As a result a substanlial portion of the property owners may be unable or unwIlhng to pay the SpeCial Taxes when due In additIOn the value of land m the Dlstnct could be dlm10lshed m the aftermath of such an earthquake reducmg the resultmg proceeds of foreclosure sales m the event of dehnquencles m the payment of SpeCial Taxes Certa10 procedures and deSign standards are reqUired to be followed dunng the construclion of buIld10gs wlthm the Dlstnct to ensure that each bUlldmg IS deSigned and constructed to meet at a mmlmum the highest seismiC standards reqUired by law GeologiC, TopographiC and Chmalic Conditions The value of the Taxable Property m the Dlstnct m the future can be adversely affected by a vanety of addllional factors partICularly those which may affect mfrastructure and other pubhc Improvements and pnvate Improvements on the parcels of Taxable Property and the contmued habitabIlity and enjoyment of such pnvate Improvements Such addllional factors mclude Without hrrutatlon geologiC conditIOns such as earthquakes and volcaOlc eruptIOns topographiC conditIOns such as earth movements landshdes hquefaclion floods or fires and cll1nalic conditions such as tornadoes droughts and the pOSSible reduclion 10 water allocatIOn or avallablhty Some homes he m a hilly area and grading and slopes are to be constructed 10 a manner expected to remam stable It IS pOSSible that one or more of the condllions referenced above Olay occur and may result m damage to Improvements of vary10g senousness that the damage may entail slgOlficant repair or replacement costs and that repair or replacement may never occur either because of the cost or because repair or replacement Will not facIlitate habltablhty or other use or because other conslderalions preclude 38 Agenda Item No 2 Page 225 of 316 such repair or replacement Under any of these circumstances the value of the Taxable Property may well depreCiate or disappear Water Supply LegislatIou State legislatIOn passed on October 9 2001 (Senate Bill No 221) whICh prohibits the approval of a tentalive tract map or a development agreement for a subdiVISIOn of property of more than 500 dwelhng umts unless the leglslalive body of a City or county or ItS planmng comrmsslOn provides wntten venficatlOn from the dlstnct pubhc water supply system that a suffiCient water supply IS available for the development project SuffiCient water supply IS defined as the total water supphes aV3\lable dunng normal smgle dry and mulliple dry years wlthm a 20 year projectIOn that will meet the projected demand associated With the proposed development project 10 additIOn to eXlstmg and pl3\med futJrre uses mcludmg but not hrmted to agncultJrral and mdustnal uses The legislatIOn bec3\ne effective on January I 2002 The legislatIOn provides that It shall not apply to any resldenlial prOject proposed for a site that IS wltlun an urbanized area and has been prevIOusly developed for urban uses or where the Immediate conliguous properties surroundmg the resldenlial project area are or prevIOusly have been developed for urban uses It also provides that It IS not mtended to change eXlstmg law concemmg a pubhc water system s obhgalion to provide water serYlce to Its eXlstmg customers or to any potenlial future customers Nevertheless the legislatIOn provides for mterested parl1es seekmg mand3\nus to compel comphance With ItS provIsIOns The apphcatlOn to thiS legIslatIOn will undoubtedly be subject of hligatlOn and ultunate deterrmnatlOn by the courts Endangered and Threatened Species Durmg the past several years there has been an mcrease 10 aclivlty at the State and federal level related to the hstmg and possible hstmg of certam plant and anrrnal species found 10 the State as endangered species and 10 progr3\nS deSigned to set aside addllional geographical areas for habitat conservatIOn A techmcal memorandum sunnnanzmg recommendalions regardmg areas bemg conSidered for conservatIOn under the Western Riverside County Mulliple Species Habitat ConservatIOn Plan (MSHCP) was released Although none of the areas wlthm Improvement Area Nos 6 and 7 have been mcluded 10 the MSHCP study area there IS no assurance that such areas will remam excluded from the MSHCP study area or future study areas An mcrease 10 the number of endangered species and/or the deSignatIOn of additIOnal habitat areas to be subjected to conservatIOn pl3\mmg Similar to areas subject to the MSHCP IS expected to curtail development 10 a number of areas 10 the State the DiStriCt IS not known to contam any plant or amrnal species whICh either the CallfornJa Fish and G3\ne CommissIOn or the Umted States Fish and Wildhfe Service has hsted as endangered or to the knowledge of the Authonty proposed for additIOn to the endangered species hst Further approval may be reqUired for any pl3\med cleanng of land or construclion across or rrnpactmg waterways creeks or other dramages If reqUired there IS no assurance that such approvals will be obtamed and that development Will be perrmtted to proceed as projected On a regular baSIS new species are proposed to be added to the State and federal protected species hsts Regardless of the stage of enlitIements and actual development of a particular development any actIOn by the State or federal governments to protect species located on or adjacent to the property wlthm the Dlstnct could negalively affect the property owner s ablhty to complete the development of ItS property wlthm the Dlstnct as plarmed ThiS 10 turn could reduce the ablhty or the wilhngness of the property owners to pay the SpecJaI Taxes when due and would hkely reduce the value of the land and the potenlial revenues available at a foreclosure sale for dehnquent SpeCial Taxes RIsk Factors ReIatmg to the Levymg and CollectIOn ofthe SpecIal Taxes InsuffiCIency of SpecIal Taxes As discussed herem the 3\nount of SpecJaI Taxes that are collected wlthm the Dlstnct could be msufficlent to pay pnnclpal of mterest and prermum If any on the Dlstnct Bonds due to nonpayment of the SpeCial Taxes leVied and msufficlent or lack of proceeds received from a foreclosure sale ofland wlthm the Dlstnct The Dlstnct has covenanted m the Fiscal Agent Agreement to mstltute foreclosure proceedmgs upon dehnquencles m the payments of the Special Taxes as descnbed herem and to sell any real property With a 39 Agenda Item No 2 Page 226 of 316 lIen of delInquent Special Taxes to obtam funds to pay debt servIce on the DIstrIct Bonds (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - DELINQUENCIES herem) If foreclosure proceedmgs are ever mstItuted any holder of a mortgage or deed of trust could but would not be reqUIred to advance the amount of delmquent Special Taxes to protect Its secunty mterest See SOURCES OF PAYMENT FOR THE BONDS REPAYMENT OF THE DISTRICT BONDS Covenant for Superior Court Foreclosure herem for provlSlons whIch apply m the event foreclosure IS reqUIred and whIch the DiStrICt IS reqUIred to follow m the event of delmquency m the payment of Special Taxes Maximum Rates Wlthm the lImits of the Rate and Method of ApportIonment the Dlstnct may adjust the Special Tax levIed on all property wlthm the Dlstnct to proVIde an amount reqUIred to pay debt service on the Dlstnct Bonds and other oblIgatIOns of the Dlstnct and the amount If any necessary to pay all annual AdnumstratIve Expenses and make rebate payments to the Umted States government However the amount of the SpecIal Tax that may be levied agamst partICular categones of property wlthm the Dlstnct IS subject to the maxImum rates proVIded m the Rate and Method of ApportIonment There IS no assurance that the maxImum rates wIll at all tImes be suffiCient to pay the amounts reqUIred to be paid by the FIscal Agent Agreement (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE -RATE AND METHOD OF APPORTIONMENT and SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - DEBT SERVICE COVERAGE ON THE DISTRICT BONDS herem) No Personal LiabilIty for Special Taxes No property owner WIll be personally lIable for the payment of the SpecIal Taxes to be applIed to pay the pnnclpal of and mterest on the DIstrICt Bonds In additIon there IS no assurance that any property owner WIll be able to pay the SpeCial Taxes or that any property owner WIll pay such SpeCial Taxes even If It IS financially able to do so Concentration of Ownership As of October I 2007 there was one large property owner and _ mdlvldual homeowners wlthm the Dlstnct Payment of the SpecIal Taxes IS dependent upon the current and future property owners WillIngness to pay SpecIal Taxes assessed on theIr property m the Dlstnct (see BONDOWNERS RISKS - THE DISTRICT BONDS - RIsk Factors Relating to Real Estate Market ConditIons - Land Development" and No Personal LiabIlIty for SpeCial Taxes above and "THE DISTRICT herem) The only asset of the current property owners or future property owners whIch constitutes secunty for the DIStriCt Bonds IS theIr property holdmgs assessed wlthm the DIStrICt There are expected to be subsequent transfers of ownershIp of the property wlthm the DlStnct to mdlvldual owners of smgle family homes dunng the development of the land wlthm the DlStnct Durmg the penod of tIme a Slgmficant portIOn of the land m the DlStnct IS owned by a lumted number of property owners there IS a substantial nsk to the Bond Owners that such lImIted number of owners wIll not pay their SpeCIal Taxes SpeCial Taxes Are Not Wdhm Teeter Plan The County has adopted a Teeter Plan as proVided for m SectIon 4701 et seq of the CalIfornia Revenue and TaxatIOn Code under whICh a tax dlstnbutIon procedure IS Implemented and secured roll taxes are dlstnbuted to taxmg agenCIes wlthm the County on the basIS of the tax levy ratber tban on the basIS of actual tax collectIons However by polIcy the County does not mclude assessments reassessments and speCIal taxes m Its Teeter program Tbe SpeCial Taxes are not mcluded m the County s Teeter Program RIverside County Property Tax DelInquency Rates Accordmg to data proVIded by tbe County delInquenCies m the payment of FIscal Year 2004 05 and Fiscal Year 2005 06 ad valorem taxes by property owners wlthm the City generally are hIgher tban the reported delInquency levels for pnor FIscal Years The CIty IS not aware of the causes for the mcreased delmquencles m the payment of property taxes for FIscal Year 2004 05 and FIscal Year 2005 06 although mformatlOn avaIlable to the CIty mdtcates that m recent years the County Assessor s office has expenenced (a) delays m processmg property ownershIp transfers that m many cases have led to property tax bIlls bemg sent to former not current owners and to consequent delays m the actual property owners recelvmg and paymg theIT property taxes and (b) delays m processmg property tax payments that have led to delays m credttmg speCial taxes toward the accounts 40 Agenda Item No 2 Page 227 of 316 of the appropnate commumty faCIlIties dlStnCt To the extent these mcreases m delmquenCles are mdICatlve of a trend toward actual property tax delmquencles by homeowners who receIved property tax bIlls delmquencles m the payment of property taxes (and If affecting propertIes wlthm the Dlstnct delInquenCIes m the payment of SpecIal Taxes) may occur and continue at sImilar levels or mcrease m the near future Under the FIscal Agent Agreement the Dlstnct has the authonty and the oblIgation to mcrease the levy of SpeCial Taxes agamst non delInquent property owners m the DIStrIct If other owners are delInquent m the payment of SpecIal Taxes However the Dlstnct s abIlIty to mcrease SpecIal Tax leVIes for thIS purpose IS lImIted by two factors (a) the MaxImum SpeCial Tax rates set forth m the Rate and Method of ApportIOnment and (b) the lImitatIOns on such mcreases set forth m the Act whIch prOVIdes that under no cIrcumstances may the SpeCial Tax leVIed agamst any parcel used for pnvate reSIdential purposes be mcreased as a consequence of delmquency or default by an owner of any other parcel or parcels wlthm such Dlstnct by more than 10% Thus the Dlstnct U1ay not be able to mcrease SpeCIal Tax leVIes m future Fiscal Years by enough to make up for delInquenCIes for pnor Fiscal Years (see SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - DELINQUENCIES herem) Foreclosure and Sale Proceedmgs In order to pay debt servIce on the Dlstnct Bonds It IS necessary that the SpeCIal Tax leVIed agamst land wlthm the Dlstnct be paId m a tunely manner The Dlstnct has covenanted m the FIscal Agent Agreement under certam condItIons to mstltute foreclosure proceedmgs agamst property With delmquent SpeCial Taxes m order to obtam funds to pay debt service on the Dlstnct Bonds If foreclosure proceedmgs were mstltuted any mortgage or deed of trust holder could but would not be reqUIred to advance the amount of the delInquent Special Tax to protect lis secunty mterest In the event such supenor court foreclosure IS necessary there could be a delay m pnnClpal and mterest payments to the Authonty as the owner of the Dlstnct Bonds pendmg prosecutIOn of the foreclosure proceedmgs and receipt of the proceeds of the foreclosure sale If any No assurances can be gIven that the real property subject to foreclosure and sale at a JudICIal foreclosure sale WIll be sold or If sold that the proceeds of such sale wIll be suffiCIent to pay any delInquent SpeCial Tax mstallment Although the Act authonzes the Dlstnct to cause such an action to be commenced and dilIgently pursued to completion the Act does not specIfy the oblIgations of the Dlstnct WIth regard to purchasmg or otherwise acqUlnng any lot or parcel of property sold at the foreclosure sale If there IS no other purchaser at such sale (see SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE DISTRICT BONDS Covenant for Supenor Court Foreclosure herem) SuffiCiency of the foreclosure sales proceeds to cover the delInquent amount depends m part upon the market for and the value of the parcel at the tune of the foreclosure sale (see "BONDOWNERS RISKS-THE DISTRICT BONDS - R...k Factors Relating to Land Values above) The current assessed value IS some eVidence of such future value However future events may result m slgmficant changes from the current assessed value Such events could mclude a downturn m the economy as well as a number of addItIOnal factors Any of these factors may result m a SIgnificant erosIOn m value With consequent reduced secunty of the Dlstnct Bonds and consequently the Bonds SuffiCIency of foreclosure sale proceeds to cover a dehnquency may also depend upon the value of pnor or panty lIens and Similar claIms A variety of governmental lIens may presently eXIst or may anse m the future WIth respect to a parcel whICh unless subordmate to the lIen secunng the SpeCial Taxes may effectively reduce the value of such parcel TImely foreclosure and sale proceedmgs WIth respect to a parcel may be forestalled or delayed by a stay m the event the owner of the parcel becomes the subject of bankruptcy proceedmgs Further should the stay not be lIfted payment of SpeCIal Taxes may be subordmated to bankruptcy law pnontles 41 Agenda Item No 2 Page 228 of 316 Bankruptcy and Foreclosure Delays The payment of the Special Taxes and the abilIty ofthe Dlstnct to foreclose the hen of a dehnquent unpaid Special Tax ntay be lnmted by bankruptcy msolvency or other laws generally affectmg credItors ngbts or by the laws of the State of Cahfornla relatmg to Judicial foreclosure The vanous legal opmlOns to be dehvered concurrently WIth the dehvery of the Bonds and the Dlstnct Bonds (mcludmg Bond Counsel s approvmg legal opmlOn) wIll be quahfied as to the enforceabilIty of the vanous legal mstruments by bankruptcy reorganIzatIon msolvency or other snnllar laws affectmg the nghts of creditors generally Although bankruptcy proceedings would not cause the SpeCial Taxes to become extmgUlshed bankruptcy of a property owner or of a partner or other owner of a property wlthm the Dlstnct could result m a delay m prosecutmg supenor court foreclosure proceedings and could result m loss of pnonty of the hen secunng any SpeCIal Taxes WIth respect to SpeCIal Taxes leVied while bankruptcy proceedmgs are pendmg In addll10n the amount of any hen on property secunng the payment of delmquent Special Taxes could be reduced If the value of the property were determmed by the bankruptcy court to have become less than the amount of the hen and the amount of the dehnquent SpeCIal Taxes m excess of the reduced hen could be treated as an unsecured c1aun by the court Such delay or loss of pnonty or nonpayment would mcrease the hkehhood of a delay or default m payment of the prmclpal of and mterest on the Dlstnct Bonds and the POSSlblhty of dehnquent SpeclaJ Tax mstallments not bemg paid m full To the extent a slgmficant percenrage of the property m Improvement Area Nos 6 and 7 contmues to be owned by a hmlted number of property owners the payment of the SpeCIal Taxes and the ablhty of the Dlstnct to foreclose the hen of a dehnquent unpaId Special Tax mstallment could be delayed by bankruptcy msolvency or other laws generally affectmg creditors nghts or by the laws of the State relatmg to JudIcial foreclosure On July 30 1992 the Umted Srates Court of Appeals for the Nmth CIrcUlt Issued Its opmlOn m a bankruptcy case enl1tled In re Glasply Marine Industries In that case the court held that ad valorem property taxes leVIed by Snoho1ll1sh County m the State of Washmgton after the date that the property owner filed a pel1l1on for bankruptcy were not enl1tled to pnonty over a secured creditor With a pnor hen on the property The court upheld the pnonty of unpaid taxes Imposed after the fihng of the bankruptcy petitIOn as ad1mmstratlve expenses of the bankruptcy estate payable after all secured credItors As a result the secured credItor was to foreclose on the property and reram all of the proceeds of the sale except the amount of the pre petItIOn taxes Accordmg to the court s ruhng as adInmlstral1ve expenses post pel1l1on taxes would have to be paId assummg that the debtor has suffiCient assets to do so In certam cIrcumstances payment of such admmlstratlve expenses may be allowed to be deferred Once the property IS transferred out of the bankruptcy esrate (through foreclosure or otherwIse) It would at that lime become subject to current ad valorem taxes The Act proVides that the SpecIal Taxes are secured by a contmumg hen whIch IS subject to the same hen pnonty m the case of dehnquency as ad valorem taxes No case law eXIsts WIth respect to how a bankruptcy court would treat the hen for the SpeCial Taxes leVied after the fihng of a petition m bankruptcy Glasply IS controllmg precedent for bankruptcy courts m the State If the Glasply precedent was apphed to the levy of the SpecIal Tax the amount of SpeCIal Tax receIved from parcels whose owners declared bankruptcy could be reduced It should also be noted that on October 22 1994 Congress enacted 11 US C SectIOn 362(b)(I8) whIch added a new excepl10n to the automal1c sray for ad valorem property taxes Imposed by a pohl1cal subdiVISIOn after the fihng of a bankruptcy pel1l1on Pursuant to thIS new provIsIon oflaw m the event of a bankruptcy petitIOn filed on or after October 22 1994 the hen for ad valorem taxes m subsequent fiscal years WIll attach even If the property IS part of the bankruptcy estate Bondowners should be aware that 42 Agenda Item No 2 Page 229 of 316 the potenlial effect of 11 US C SectIOn 362(b)(18) on the SpeCial Taxes depends upon whether a court were to determme that the Special Taxes should be treated like ad valorem taxes for this purpose Disclosure to Future Land Buyers A Nolice of SpeCial Tax Lien (the Nolice) for the Dlstnct has been recorded pursuant to SectIOn 533283 of the Act and SectIOn 31145 of the Streets and Highways Code With the County Recorder for the County (the County Recorder) The Nolice sets forth among other thmgs the Rate and Method of ApportIOnment the legal descnptlOn of property wlthm the Dlstnct as of the date of recordmg the Nolice and the boundanes of the Dlstnct by reference to the map(s) recorded With the County Recorder While title msurance and search companies normally refer to such nolices 10 litle reports and sellers of property wlthm the Dlstnct are reqUired to give prospectIVe buyers a nolice of speCial tax m accordance With Seclions 533602 or 53341 5 of the Act there can be no assurances that such reference Will be made or nolice given or If made or given that prospective purchasers or lenders Will conSider such SpeCial Tax obligatIOn m the purchase of land wlthm the Dlstnct or the lendmg of money thereon Failure to disclose the eXistence of the SpeCial Tax may affect the willingness and ability of future landowners wlthm the DiStriCt to pay the SpeCial Tax when due Exempt Properhes Certam properties are exempt from the SpeCial Tax 10 accordance With the Rate and Method of ApportIOnment and proVISIOns of the Act The Act prOVides that properties or enlilies of the State federal or local government at the lime of fonnatlOn of the Dlstnct are exempt from the SpeCial Tax prOVided however that property wlthm the DistriCt acqUired by a pubhc enlity through negoliated transactIOns or by gIft or deVise whICh IS not otherwise exempt from the SpeCial Tax Will contmue to be subject to the SpeCial Tax In additIOn the Act prOVides that If property subject to the SpeCial Tax IS acqUired by a public enlity through emment domam proceedmgs the obligatIOn to pay the SpeCial Tax With respect to that property IS to be treated as If It were a speCial assessment and be paid from the emment domam award The constitutIOnality and operation of these prOVISIOns of the Act have not been tested If for any reason property subject to the SpeCial Tax becomes exempt from taxatIOn by reason of ownership by a non taxable entity such as the federal government or another public agency subject to the limitatIOn of the maximum authonzed rate of levy the SpeCial Tax may be reallocated to the remammg taxable properties wlthm the Dlstnct This would result m the owners of such property paymg a greater amount of the SpeCial Tax and could have an adverse lmpact upon the timely payment of the SpeCial Tax however the amount of SpeCial Tax to be leVied and collected from the property owner IS subject to the Maximum SpeCial Tax as set forth m the Rate and Method of ApportIOnment and to the lumtatlOn m the Act that under no circumstances may the SpeCial Taxes leVied on any resldenlial parcel be mcreased by more than ten percent as a consequence of delinquency by the owner of any parcel If a substantial portIOn of land wlthm the Dlstnct became exempt from the SpeCial Tax because of public ownership or otherwise the maximum SpeCial Tax which could be leVied upon the remammg acreage ought not be suffiCient to pay pnnclpal of and mterest on the DiStriCt Bonds when due and a default Will occur With respect to the payment of such pnnclpal and mterest The Act further prOVides that no other properlies or enlitles are exempt from the SpeCial Tax unless the properties or enlilies are expressly exempted m a resolutIOn of consideratIOn to levy a new speCial tax or to alter the rate or method of apportIOnment of an eXlstmg speCial tax The Act would prohibit the City CounCil actmg as the leglslalive body of the Dlstnct from adoptmg a resolution to reduce the rate of the SpeCial Tax or tenmnate the levy of the SpeCial Tax unless the City Council actmg as the leglslalive body of the DiStriCt determmed that the reductIOn or termmalion of the SpeCial Tax would not mterfere With the limely relirement of the Dlstnct Bonds (see BONDOWNERS RISKS - THE DISTRICT BONDS - RIsk Factors Relatmg to Government Rules InlliatlVes Etc RIght to Vote on Taxes Act" below) Property Controlled by Federal DepOSit Insurance Corporahon and other Federal AgenCies The Dlstnct s ability to collect mterest and penallies specified by State law and to foreclose the hen of a delinquent SpeCial Tax payment may be limited 10 certam respects With regard to properties 10 which the Internal Revenue Semce the Drug Enforcement Agency the Federal DepOSit Insurance Corporalion (the FDIC ) or other Similar federal agencies has or obtams an mterest SpeCifically With respect to the FDIC on June 4 1991 the FDIC Issued a Statement of Policy Regarding the Payment of State and Local 43 Agenda Item No 2 Page 230 of 316 Real Property Taxes The 1991 Policy Statement was revised and superseded by a new Policy Statement effectlve January 9 1997 (the Policy Statement) The Policy Statement proVIdes that real property owned by the FDIC IS subject to state and local real property taxes only If those taxes are assessed accordmg to the property s value and that the FDIC IS Immune from real property taxes assessed on any basIS other than property value Accordmg to the Policy Statement the FDIC wIll pay ItS property tax obligatIons when they become due and payable and wIll pay cbums for delinquent property taxes as promptly as IS consIstent WIth sound busmess practlce and the orderly adrmmstratlon of the mstltutlOn s affaIrs unless abandonment of the FDIC s mterest m the property IS appropnate The FDIC wIll pay claIms for mterest on delmquent property taxes owed at the rate provIded under state law to the extent the mterest payment obligatIOn IS secured by a valid lien The FDIC WIll not pay any amounts m the nature of fines or penaltles and WIll not payor recogmze liens for such amounts If any property taxes (mcludmg mterest) on FDIC owned property are secured by a valid lien (m effect before the property became owned by the FDIC) the FDIC WIll pay those claIms The Policy Statement further provides that no property of the FDIC IS subject to levy attachment gamlshment foreclosure or sale WIthout the FDIC s consent In addltlon the FDIC wIll not penmt a lien or secunty mterest held by the FDIC to be elimmated by foreclosure WIthout the FDIC s consent The Policy Statement states that the FDIC generally wIll not pay non ad valorem taxes mcludmg speCIal assessments on property m which It has a fee mterest unless the amount of tax IS fixed at the tlme that the FDIC acqUIres ItS fee mterest m the property nor WIll It recogmze the validIty of any lIen to the extent It purports to secure the payment of any such amounts SpeCIal taxes Imposed under the Mello Roos Act and a speCIal tax formula whIch determmes the speCIal tax due each year are speCIfically Identlfied m the PolIcy Statement as bemg Imposed each year and therefore covered by the FDIC s federallmmumty WIth respect to property m CalifornIa owned by the FDIC on January 9 1997 and that was owned by the Resolutlon Trust CorporatIOn (the RTC) on December 31 1995 or that became property of the FDIC through foreclosure of a secunty mterest held by the RTC on that date the FDIC WIll contmue the RTC s pnor practlce of paymg speCIal taxes Imposed pursuant to the Mello Roos Act If the taxes were Imposed pnor to the RTC s acqUIsItIon of an mterest m the property All other special taxes mcludmg the Special Taxes whIch secure the Dlstnct Bonds may be challenged by the FDIC The Authonty and the Dlstnct are unable to prechct what effect the applicatIOn of the Policy Statement would have m the event of a delinquency With respect to a parcel m which the FDIC has an mterest although prohlbltmg the lien of the FDIC to be foreclosed on at a Juchclal foreclosure sale would likely reduce the number of or elirmnate the persons wIllmg to purchase such a parcel at a foreclosure sale Owners of the Bonds should assume that the Authonty and the Dlstnct WIll be unable to foreclose on any parcel owned by the FDIC The Authonty has not undertaken to determme whether the FDIC currently has or IS likely to acquIre any mterest m any of the parcels and therefore expresses no vIew concernmg the likelIhood that the nsks descnbed above wIll matenalIze while the Bonds are outstandmg RIsk Factors Relatmg to Tax Burden BIUmg of SpecIal Taxes A specIal tax can result m a substantlally heaVIer property tax burden bemg rrnposed upon propertIes wlthm a commumty facllitles dlstnct than elsewhere m a cIty or county and thiS m turn can lead to problems m the collectlon of the speCIal tax In some communIty facllitles dlstncts the taxpayers have refused to pay the specIal tax and have commenced lItIgatIOn challengmg the specIal tax the community facIlltles chstrIct and the bonds Issued by the DIstrIct Under provISIons of the Act the SpeCIal Taxes are bIlled to the propertIes wlthm Improvement Area Nos 6 and 7 whIch were entered on the Assessment Roll of the County Assessor by January I of the prevIOus fiscal year on the regular property tax bIlls sent to owners of such propertIes Such SpeCIal Tax mstalhnents are due and payable and bear the same penaltIes and mterest for non payment as do regular property tax mstallments These SpeCial Tax mstalhnent payments cannot be made separately from property tax payments Therefore the unwIllingness or mabllity of a property owner to pay regular property tax bIlls as eVIdenced by property tax delInquenCIes may also mdICate an unwIllmgness or mabllity to make regular property tax payments and mstallment payments of SpecIal Taxes m the future 44 Agenda Item No 2 Page 231 of 316 See SOURCES OF PAYMENT FOR THE BONDS REPAYMENT OF THE DISTRICT BONDS Covenant for Supenor Court Foreclosure" for a discussion of the provIsions which apply and procedures whIch the DiStrICt IS obhgated to follow m the event of dehnquency m the payment of mstallments of Specml Taxes AdditIonal TaxatIon On June 3 1986 Cahfornm voters approved an amendment to Article XIIIA of the Cahfornla ConstItutIon to allow local governments and school districts to raise therr property tax rates above the constItutIOnally mandated 1% ceilmg for the purpose of repaymg certam new general obhgatlon debt Issued for the acqUIsItIon or the rrnprovement of real property and approved by at least two thirds of the votes cast by the quahfied electorate If any such voter approved debt IS Issued It may be on a panty with the hen of the Specml Taxes on the parcels wlthm the Dlstnct Panty Taxes and Special Assessments The Special Taxes and any penalties thereon Will constItute a hen agamst the lots and parcels of land wlthm the DIstrict on which they Will be annually Imposed until they are paId m full Such hen IS on a parity with all special taxes and specml assessments leVied by other pubhc entItIes agenCies and dIstricts and IS co equal to and mdependent of the hen for general property taxes regardless of when they are Imposed upon the same real property The Specml Taxes have pnonty over all eXlstmg and future pnvate hens Imposed on the real property wlthm the District The District however has no control over the ablhty of other pubhc entIties agencies and districts to Issue mdebtedness secured by specml taxes or assessments payable from all or a portIOn of the real property wlthm the DIStriCt Any such specml taxes or assessments may have a hen on such real property on a panty with the SpecIal Taxes Accordmgly the hens on the real property wlthm the DIStriCt could greatly mcrease without any correspondmg mcrease m the value of the property wlthm the District and thereby severely reduce the value to hen ratIO of the land secured pubhc debt eXlstmg at the tIme the Bonds are Issued The ImposItIon of such additIonal mdebtedness could also reduce the wllhngness and ablhty of the property owners wlthm the DIStriCt to pay the Specml Taxes when due RIsk Factors Relatmg to Governmental Rules, ImtIatIves, Etc Right to Vote on Taxes Act An mltIatIve measure cornmonly referred to as the Right to Vote on Taxes Act (PropoSItIon 218 ) was approved by the voters of the State ofCahforrua at the November 5 1996 general electIOn Proposition 218 added ArtIcle XIIIC ( Article XIIIC ) and Article XIIID to the Cahfornla ConstitutIOn According to the Title and Summary of ProposItIon 218 prepared by the Cahfornm Attorney General ProposItIon 218 lumts the authonty of local governments to Impose taxes and property related assessments fees and charges Generally the provlSlons of ProposItIon 218 have not yet been mterpreted by the courts although a number of laWSUIts have been filed requestmg the courts to mterpret vanous aspects of PropoSItIon 2 I 8 Among other thmgs Section 3 of Article XIIIC states that the ImtIatlve power shall not be prohibIted or otherwise hmlted m matters of reducmg or repeahng any local tax assessment fee or charge ProposItIon 218 proVides for a procedure which mcludes notice heanng protest and votmg reqUIrements to alter the rate and method of apportIOnment of an eXlstmg speCial tax However ProposItIon 218 prohibits a legislative body from adoptmg any resolutIOn to reduce the rate of any special tax or tenrrrnate the levy of any specml tax pledged to repay any debt mcurred pursuant to Proposltton 218 unless such legislatIve body detenmnes that the reductIOn or tenmnatlOn of the speCial tax would not mterfere With the tImely retIrement of that debt Although the matter IS not free from doubt It IS hkely that the exerCise by the voters m the District of the mltlatlve power referred to m Article XIIIC to reduce or termmate the SpeCIal Tax IS subject to the same restrictIOns as IS the DIstrict pursuant to the Act Accordingly although the matter IS not free from doubt It IS hkely that PropOSitIOn 218 has not conferred on the voters m the Dlstnct the power to repeal or reduce the SpeCial Taxes If such reductIOn would mterfere WIth the tImely retIrement of the Dlstnct Bonds 45 Agenda Item No 2 Page 232 of 316 It may be possible however for voters of the Dlstnct to reduce the SpecIal Taxes 10 a marmer which does not mterfere WIth the llmely repayment of the DIStrICt Bonds but whIch does reduce the maxunum amount of Special Taxes that may be levied 10 any year below the eXlstmg levels Therefore no assurance Can be gIven WIth respect to the levy of Special Taxes for Admlmstrallve Expenses Furthermore no assurance can be gIven wIth respect to the future levy of the SpecIal Taxes 10 amounts greater than the amount necessary for the tImely rellrement of the Dlstnct Bonds The mterpretatIon and applIcallon of ProposItion 218 will ulllmately be determmed by the courts WIth respect to a number of the matters chscussed above and It IS not possIble at thIS lime to predICt WIth certamty the outcome of such determmallon or the tunelmess of any remedy afforded by the courts Ballot ImtIabves and LegIslatIve Measures Proposlllon 218 was adopted pursuant to a measure qualIfied for the ballot pursuant to CalIfornIa s conslltutlOnallmllatIve process and the State LegIslature has 10 the past enacted leglslallon which has altered the spenchng lllmtatlOns or establIshed IDlmmum fundmg proVIsIons for partIcular acllvllles From lime to lime other Imllallve measures could be adopted by CalIfornIa voters or legIslatIOn enacted by the State LegIslature The adoptIOn of any such Imllatlve or enactment of leglslallon mIght place lunllatlOns on the abIlIty of the State the CIty or local Dlstnct to mcrease revenues or to mcrease appropnallons or on the abIlIty of a property owner to complete the development of the property Risk Factors Relatmg to LimitatIOns of the Bonds and the Dlstnct Limited OblIgatIon NeIther the faith and credIt nor the taxmg power of the CIty the State or any polIllcal subdiVISion thereof other than the Dlstnct IS pledged to the payment of the Dlstnct Bonds Except for the SpecIal Taxes denved from the Dlstnct no other taxes are pledged to the payment of the DiStrICt Bonds The DIStriCt Bonds are not general or speCIal oblIgallons of the CIty the State or any polItIcal subdiVISIOn thereof or general oblIgatIOns of the DiStriCt but are speCIal oblIgatIOns of the Dlstnct payable solely from SpeCial Taxes and the other assets pledged therefor under the FIscal Agent Agreement LimitatIons on Remedies RemedIes avaIlable to the Bondowners may be lImIted by a variety of factors and may be madequate to assure the tImely payment of pnnclpal of and mterest on the DIstrICt Bonds or to preserve the tax exempt status of the Bonds Bond Counsel has IIlDlted ItS opmlOn as to the enforceabIlIty of the Bonds and the Dlstnct Bonds and of the Indenture and the FIscal Agent Agreements to the extent that enforceabIlIty may be lImIted by bankruptcy msolvency reorganlzallon fraudulent conveyance or transfer moratonum or others sunllar laws affectmg generally the enforcement of creditors nghts by eqUItable pnnclples and by the exerCIse of Juchclal discretIOn AddItIonally the Dlstnct Bonds are not subject to acceleratIOn 10 the event of the breach of any covenant or duty under the Indenture The lack of availabIlIty of certam remedIes or the IIlDltatlOn of remedIes DIaY entail nsks of delay lImItatIOn or mochficatlOn of the nghts of the Owners EnforceabIlIty of the nghts and remedIes of the owners of the DIstrIct Bonds and the oblIgations mcurred by the DIStnCt may become subject to the federal bankruptcy code and bankruptcy msolvency reorganIzatIOn moratonum or SImilar laws relatmg to or affectmg the enforcement of creditor s nghts generally now or hereafter m effect eqUIty pnnclples whIch may hmIt the specIfic enforcement under State law of certam remeches the exercIse by the Umted States of Amenca of the powers delegated to It by the ConstItutIOn the reasonable and necessary exerCIse 10 certam exceptIonal sltuallons of the polIce powers mherent 10 the sovereIgnty of the State and Its goverrunental bodies m the mterest of servmg a SIgnificant and leglllDIate publIc purpose and the IIlDltatIons on remedIes agamst Jomt powers authonlles 10 the State See "BONDOWNERS RISKS THE DISTRICT BONDS - Risk Factors Relatmg to the Levymg and ColleclIon of the SpeCIal Taxes above No AcceleratIon PrOVISion The FIscal Agent Agreement for the DiStrICt does not contam a provIsIOn allowmg for the acceleratIon of the pnnclpal of the Dlstnct Bonds 10 the event of a payment default or 46 Agenda Item No 2 Page 233 of 316 other default under the terms of the Dlstnct Bonds or the Fiscal Agent Agreement AccordIngly the Indenture does not contaIn a provIsIOn alloWIng for acceleration of the Bonds 47 Agenda Item No 2 Page 234 of 316 THE AUTHORITY GENERAL The Authonty IS a Jomt exercise of powers authonty organized and eXlstmg under and by virtue of the Jomt Powers Act The City pursuant to ResolutIOn No 8932 adopted on July 25 1989 and the Agency pursuant to ResolutIOn No 89 4 adopted on July 25 1989 formed the Authonty by the executIOn of a J omt Exercise of Powers Agreement (the J omt Powers Agreement ) The Bond Law provides for the Issuance of revenue bonds of Jomt exercise of powers authonl1es such as the Authonty to be repaid solely from the revenues of certam public obligatIOns such as the Dlstnct Bonds The Authonty has no taxmg power Pursuant to the Bond Law the Authonty IS authonzed to Issue ItS revenue bonds for the purpose of fmancmg among other thmgs pubbc capital Improvement projects The Bonds are bemg sold to provide moneys to enable the Authonty to purchase the Dlstnct Bonds The Authonty authonzed the executIOn of the Indenture the refundmg and the purchase of the Dlstnct Bonds pursuant to ResolutIOn No PFA _ adopted October 23 2007 CITY AND GOVERNMENT ORGANIZATION The City of Lake Elsmore (the City) was founded 10 1883 and mcorporated on Apnl 23 1888 and 10 1893 the Elsmore Valley prevIOusly 10 San Diego County became a part of the new County of Riverside The City IS located 73 miles east of Los Angeles 472 Illiles south of San FranCISco and 74 Illiles north of San Diego It covers an area of approximately 39 I square miles With 10 5 miles of lake shore and has an elevatIOn of I 258 feet above sea level The City IS mcorporated as a general law City The City has a Council/Manager form of municipal government The City Council appomts the City Manager who IS responSible for the day to day admmlstratlOn of City busmess and the coordmatlOn of all departments of the City The City Council IS composed of five members elected bl annually at large to four year alternatmg terms The mayor IS selected by the City Council from among ItS members The City employs a staff of 37 full lime employees and 18 part lime employees under the dIrectIOn of the City Manager Pursuant to the Jomt Powers Agreement the City Council of the City acts as the Governmg Board of the Authonty The City Council as the leglslal1ve body of the City also acts as the governmg body of the Dlstnct The City Council members and term explral10n dates are as follows Council Members Term EXDlres November 2008 November 2008 November 2008 November 2010 November 2010 Robert E Magee Mayor Daryl Hickman Mayor Pro Tern Robert Schiffner Member / PFA Chair Thomas Buckley Member / PFA VICe Chair Geme Kelley Member 48 Agenda Item No 2 Page 235 of 316 Current City ammrustratJve staff mcludes Robert E Brady Cay Manager Matt N Pressey Director of Admlnlstratlve ServIces VIVian Munson Cay Clerk As of the dehvery date of the Bonds the District has retamed Hams & Associates to asSiSt m the preparatIOn of the Special Tax roll and the deternunatlOn of the amount of Special Taxes reqUIred m each Fiscal Year DEBT SERVICE COVERAGE ON THE AUTHORITY BONDS The Bonds are special obhgatJons of the Authonty payable solely from and secured by revenues from repayment of the Dlstnct Bonds and certam funds and accounts estabhshed under the Indenture mc1udmg the Cash Flow Management Fund and the Reserve Account held by the Trustee In additIOn the Bonds may be payable from any available surplus revenues With respect to other senes of local agency revenue bonds related to community faclhtJes dlstncts Issued by the Authonty and to the extent such surplus revenues are available to replemsh the Reserve Accounts to ItS requirement and to replemsh the Cash Flow Management Fund to Its reqUIrement (see SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE BONDS - ApplicatIOn of Revenues Flow of Funds herem) The receipt of revenues from repayment of the Dlstnct Bonds IS subject to several vanables descnbed herem (see BONDOWNERS RISKS - THE DISTRICT BONDS herem) 49 Agenda Item No 2 Page 236 of 316 TABLE NO 1 LAKE ELSINORE PUBLIC FINANCING AUTHORITY LOCAL AGENCY REVENUE BONDS 2007 SERIES A (WASSON CANYON) DEBT SERVICE COVERAGE Bond Year District Bond Debt ServIce Payments Debt Service on the Bonds 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 Prehmmary subject to change 50 Coverage RatIo 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Agenda Item No 2 Page 237 of 316 SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE ADMINISTRATION OF THE SPECIAL TAX The DIstrict IS reqUired each FIscal Year to determme the amount of SpecIal Taxes needed to pay debt servIce on the District Bonds an allowance for dehnquencles Wlthm the Dlstnct and AdrmmstratlVe Expenses of the DIstrict The District IS expected to mcur among other thmgs Adrmmstratlve Expenses for the levy and collectIOn of the Special Taxes foreclosure proceedmgs FIscal Agent fees and arbItrage rebate calculatIOns The DIstrict IS requITed to conrrnunlcate WIth the County AudItor to ascertam the relevant parcels on whICh the SpecIal Taxes are to be levIed takIng mto account any parcel sphts dunng the precedmg and then current FIscal Year The District IS requITed by resolutIOn to provIde for the levy of the SpecIal Taxes m the current F,scal Year A certIfied hst of all parcels subject to the SpecIal Tax mcludmg the amount of the Special Tax to be levied on each such parcel IS filed by the Dlstnct WIth the County AudItor on or before the tenth (10th) day of August of that tax year The SpecIal Taxes so leVied may not exceed the authonzed amounts as provIded m the Rate and Method of ApportlOrrrnent (see RATE AND METHOD OF APPORTIONMENT" below) The SpecIal Taxes are payable and are collected m the same manner and at the same time and m the same mstallment as the general taxes on real property are payable and have the same pnonty become dehnquent at the same times and m the same proportIOnate amounts and bear the same proportIOnate penaltIes and mterest after dehnquency as do the general taxes on real property Special Taxes are due m two equal mstallments SpecIal Taxes leVIed become delmquent If not paId by the followmg December 10th and Apnll Oth Currently a 10% penalty IS added to dehnquent taxes When receIved the Special Taxes from the Dlstnct are reqUired to be transferred by the CIty to the FIscal Agent as provided m the FIscal Agent Agreement and deposIted by the FIscal Agent m a separate SpeCIal Tax Fund for the DIstrict As of the dehvery date of the Bonds the DIstrict has retamed Hams & ASSOCiates to assIst m the preparation of the Special Tax roll and the determmatlOn of the amount of SpeCial Taxes reqUired m each Fiscal Year RATE AND METHOD OF APPORTIONMENT The CIty Councll actmg on behalf of the Dlstnct leVies the SpeCial Taxes m accordance WIth the Rate and Method of ApportlOrrrnent (see APPENDIX E -RATE AND METHOD OF APPORTIONMENT herem) Because the Special Taxes have been authonzed by a two thIrds (2/3) vote of the quahfied electorate of the DIstrict the Special Taxes are a speCIal tax Imposed wlthm the hrmtatlOns of SectIOn 4 of ArtIcle XIlIA of the State ConstitutIOn The City CounCil as the legIslative body of the Dlstnct has the power and IS obhgated pursuant to the covenants contamed m the F,scal Agent Agreement to cause the levy and collectIOn of the SpeCIal Taxes wlthm the DIstrict annually The ASSIgned SpeCIal Tax Rate under the Rate and Method of ApportlOrrrnent were set pursuant to CIty Pohcy not to exceed an expected total tax rate percentage of 2% when takmg mto account all taxes and assessments on property of all JunsdICtlOns based upon the then projected home pnces (see SPECIAL TAX PROJECTIONS below) The Dlstnct may reduce the ASSIgned SpeCIal Tax rate to mamtam ItS pohcy not to exceed a total tax rate percentage of 20/ when takmg mto account all taxes and assessments on property of all J unsdlctlOns The Dlstnct has covenanted however that no reduction of the ASSIgned SpeCIal Tax rate for the Dlstnct shall be approved whICh would prohIbIt the District from levymg the ASSigned 51 Agenda Item No 2 Page 238 of 316 Special Tax rate m any Fiscal Year at such a rate as could generate Special Taxes m each Fiscal Year after deductIOns for Admmlstralive Expenses at least equal to lIOIo ofarmual debt service m such Fiscal Year for the Dlstnct Bonds and any parity bonds ASSigned Spectal Tax Rates When a commumty facliltles dlstnct IS formed a special tax may be leVied on each parcel of taxable property wlthm the commumty faclhlies dlstnct to pay for the constructIOn acqUisitIOn and rehablhtatlOn of pubhc faclhtles to pay for authonzed services or to repay bonded mdebtedness or other related expenses mcurred by the commumty faclillies dlstnct ThiS special tax may be appomoned m any reasonable marmer however the tax may not be apportioned on an ad valorem basiS Pursuant to SectIOn 53325 3 of the Act the tax Imposed IS a Special Tax and not a special assessment and there IS no reqUirement that the tax be apportIOned on the baSIS of benefit to any property When more than one type of land use or houses of different sizes are present wlthm a commumty faclhlies distnct several cntena may be considered when apportlOnmg the special tax Generally cntena are based on bUlldmg square footage or residential floor area acreage and land use Categones based on such cntena are estabhshed to differentiate between parcels of property Specific special tax levels are assigned to each category With all parcels wlthm a category assigned the same speCial tax rate In the Rate and Method of ApportlOmnent categones have been estabhshed for Developed Property as shown m the tables below The Special Tax for a smgle farmly resldenlial property Will vary directly With the amount of resldenlial floor area on each parcel and m which zone It IS located The tables below shows the ASSigned SpeCial Tax rates for Fiscal Year 2007/08 that are to be leVied agamst Developed Property wlthm the Dlstnct The MaXimum SpeCial Taxes for Developed Property carmot exceed the rates shown for Fiscal Year 2007/08 except when the Backup Special Tax IS used as discussed below The ASSigned Special Taxes and Backup SpeCial Taxes are authonzed by the Rate and Method of ApportlOmnent to mcrease at a rate of 2% per year RATE AND METHOD OF APPORTIONMENT ASSIGNED SPECIAL TAXES FOR DEVELOPED PROPERTY FISCAL YEAR 2007/08 Land Use Tvne Rate Cateeorv Assumed SnecJal Tax ResldentlOl Property Less than 3 100 Sq Ft $2 282 per dwelling umt ReSidential Property 3100Sq Ft t03224Sq Ft $2 392 per dwellmg umt Resldenl1al Property 3 225 Sq Ft to 3 349 Sq Ft $2424 per dwelling umt ReSidential Property 3350 Sq Ft to 3 474 Sq Ft $2 498 per dwellmg umt ResldentlOl Property 3 475 Sq Ft to 3 599 Sq Ft $2 639 per dwelling umt Resldenl1al Property 3 600 Sq Ft or greater $2 658 per dwelling umt 52 Agenda Item No 2 Page 239 of 316 Each year the Dlstnct shall levy the SpecIal Tax subject to the methodology and MaxImum SpecIal Taxes set forth m the Rate and Method of Apportionment m an amount suffiCIent to meet the Special Tax ReqUIrement The Assigned Special Tax IS levIed agamst Developed Property pursuant to the Rate and Method of ApportIOnment unltl the SpeCIal Tax ReqUIrement for the Dlstnct IS met If the ASSIgned SpecIal Tax IS not suffiCient to meet the SpecIal Tax ReqUIrement dunng the penod of ltme there IS Undeveloped Property the Rate and Method of ApportIOnment provides for the levy of a SpecIal Tax agamst Undeveloped Property m the Dlstnct (see BONDOWNERS RISKS - THE DISTRICT BONDS - RIsk Factors Relatmg to the Levying and Colieclton of the Special Taxes - Concentralton of Ownership and APPENDIX E -RATE AND METHOD OF APPORTIONMENT herem) Backup SpecIal Tax Pursuant to the Rate and Method of ApportIOnment the MaxImum SpecIal Tax for Developed Property IS the greater of (I) the amount denved by applIcatIOn of the ASSigned SpeCIal Tax or (u) the amount denved by applIcatIOn of the Backup Special Tax If any The Backup SpeCIal Tax Will mcrease at a rate of 2% per year Under certam cIrcumstances the SpecIal Tax for some parcels classIfied as Developed Property Will be mcreased above the ASSigned SpeCIal Tax untIl the SpecIal Tax ReqUIrement IS met However under no cIrcumstances wIll the SpeCIal Tax on an Assessor s Parcel of Developed Property be mcreased above the greater of the Backup Tax or the ASSigned SpeCIal Tax Rate and Method Of ApportIonment Pursuant to the Rate and Method of ApportIOnment for each FIscal Year the Dlstnct shall detenmne the SpeCIal Tax ReqUIrement and levy the SpecIal Tax untIl the amount of SpeCIal Taxes equals the SpeCIal Tax ReqUIrement The Special Tax shall be leVIed each FIscal Year as follows FITSt The Special Tax shall be leVIed ProportIOnately on each Assessor s Parcel of Developed Property m an amount up to 100% of the ASSIgned Special Tax as necessary to satIsfY the SpeCial Tax ReqUIrement Second If addItIOnal momes are needed to satIsfY the SpeCIal Tax ReqUIrement after the first step has been completed the SpeCIal Tax shall be leVIed ProportIOnately on each Assessor s Parcel of Undeveloped Property up to 100% of the MaxImum SpeCial Tax ThIrd If additIOnal momes are needed to saltsfY the SpeCIal Tax ReqUlTement after the fITSt two steps have been completed then the levy of the SpeCIal Tax on each Assessor s Parcel of Developed Property whose MaXimum SpeCIal Tax IS determmed through the applIcatIOn of the Backup SpeCial Tax shall be mcreased ProportIOnately from the ASSIgned SpeCIal Tax up to the MaxImum SpeCIal Tax for each such Assessor s Parcel Fourth If addlltonal momes are needed to saltsfY the SpeCIal Tax Requrrement after the frrst three steps have been completed then the SpecIal Tax shall be leVied ProportIOnately on each Assessor s Parcel of ProVISIOnal Undeveloped Property at up to 100% of the MaxImum SpeCial Tax for ProvlSlonal Undeveloped Property Notwlthstandmg the above under no cIrcumstances wIll the SpeCial Tax leVIed agamst any Assessor s Parcel of Resldenltal Property for which an occupancy penmt for pnvate resldenltal use has been Issued be mcreased by more than ten percent as a consequence of delInquency or default by the owner of any other Assessor s Parcel wlthm IA Nos 6 and 7 except for those 53 Agenda Item No 2 Page 240 of 316 Resldentlal Propertles whose owners are also delmquent or m default on their SpecIal Tax payments for one or more other propertIes SPECIAL TAX PROJECTIONS The prOjectIOn of SpeCIal Taxes IS a functIOn of multlplymg the tax rate by the number of homes m a tax rate category The DIstrIct s assumptIons for determmmg tax rates and product mIX are dIscussed below PrOjectIOn of ASSigned Special Tax Rates The ASSigned SpecIal Tax Rates under the Rate and Method of ApportIOnment were set pursuant to CIty Pohcy not to exceed a total tax rate percentage of 2% when takmg mto account all taxes and assessments on property of all JunsdlctlOns based upon the then projected home pnces However home pnces have dechned smce the approval of the Rate and Method of ApportIOnment To satIsfy the CIty Pohcy the pnnclpal amount of the Dlstnct Bonds IS calculated so that the expected speCIal taxes reqUired to pay debt service on the Dlstnct Bonds when combmed wIth all other overlappmg hens wIll not exceed a total tax rate of 2/0 assummg certam estlmated base home pnces and assummg no delmquenCles To account for potentIal further decreases m home pnces the assumed home pnces for purposes of determmmg the pnnclpal amount of the Dlstnct Bonds are assumed to decrease than the Developer s antlclpated base home sales pnces A companson of the home pnces antlClpated by the Developer and the Dlstnct s projected home pnces for projectIOn purposes IS shown m the tables below TABLE NO 2 COMMUNITY FACILITIES DISTRICT 2005 1 (WASSON CANYON) ASSUMED HOME PRICES FOR PROJECTIONS AS OF OCTOBER 1 2007 Mal!noha Developer s Estimate of Home Pnces Assumed Home Prices for ProJectIOns Planl $352990 $317691 Plan 2 359290 323361 Plan 3 383 490 345141 Primrose Developer s Estimate of Home Prices Assumed Home Prices for PrOJectIons Planl $368 990 $332091 Plan 2 373 990 333441 Plan 3 386990 348 291 The effectIVe tax rate IS the ratIO of total taxes speCial taxes and assessments as a percentage of property value (the Effective Tax Rate) As shown m Table No 3 below for purposes of Dlstnct Bond slZlng 54 Agenda Item No 2 Page 241 of 316 the Assumed Assigned Special Tax rate IS the rate that results from applymg a 2% effecl1ve tax rate to the assumed home pnces shown above 55 Agenda Item No 2 Page 242 of 316 '" i ~-g ~ ;0 ~ 00 ~j N C N z a- 0 ~ 0 '" N 0 .... 0- .., N "- ~ ~ ...z '" N '" .... 0- N N ~ 0 ... ~ 0 ;,- ",,!l ~ 00 :: .,. .... ~ ~ - ~ ... 0 0 C ~ .., N '" a- N ~ - .., ~ z .. .. .., N N )1 ; c ~ .., .. .. .. .. .. .. .. ~ - '" - .. .. .., .. 0:: .., ~ ~~ ~ ... .. N ~ ~... ~ ;; ~ 00 .::.., ...... N 0 0 '" 0 .. a- .. "- ~ = 0 '" ~ a- N N ~ .... N '" N ~.! ...'" ;;:; .... N ~ N .... 0 0 0 0 .,. .... a- ~ ~ 0 "'''' ... N ;;; .., N '" N ~ '" a- ~.. C.... .., .. .. .. .. .. .. .., N ~ - '" N )1 ~... .. .. .. .. .., .. "'.., .., '" '" = =z NO ~ 0'" ~~ ~ ~... ~ 00 i 0 '" N Z"" ~- '" 0 0 '" 0 ~ 00 ~ .., 00 "- ~ N .... ""~ ~ C ... 0 N '" .... a- N N ~ N '" 0 a ~ ...'" N a- 0 ... .... ~ ~ - 0- ... ::b 0 "'a- .., .., N '" a- N ~ .,. - U",oo cS: ;;; .. .. .., N N or.'" .., .. .. .. .. .. .. ~ - '" "'0= .. r-or. .. .. .., .. !!:=:.... ....., .., f'C")CJ'j~= ...;..:= OQ<N '<) zoo",,=: or. foil:::...1< ...1",,::;foil ':;!... ;.. ...1U...1 ""...foil< .., ., ~ i .. Ui:l.U ~.., :! '" N <0000 z = ...~ ; ;; 0 0 0 '" 0 ~ 00 '" 00 "'Q'" f ~ ...~ .,. .,. '" ~ a- N N ~ .... '" r- oo "- '" ~ .... N - 0 ;"foil'" a'" .,. '" :: ~ .... ~ ~ ;;:; - 00 c\.? .., .., '" a- N ~ - '" 0 c z .. .. .., N ""z .. ; c ~ .., .. .. .. .. .. .. .. ~ .., '" N ~ ~ .. .. .. ..." 0:: !3... ~~ ~< 0 U '0 ~ '0 ~ ~ z B B ~ ~ u z z ~ ~ .., ~ = Q a Q ~ ~ ::l ~ 0 " ~ ~ ~ c 0 e 5 0 0 N U Z ~ '" ~ ;: - -8 .c ~ 0 e ~ y u Z ~ ~ ~ ~ 1 ~ 0 0' a- u t; ~ .. a- ~ b .... 00 ~ ~ ~ ~ ~ ~ ~ '" ~ .... .si .. .. N !l C .... ,. ..:;: " "- ~ = 0 y <3 w ~ u <8 ., ::l > e e f "' e ~ ~ ~ !l, !l .. ~ ~ ~ 0 ~ ~ g ~ u ~ t; <OJ '" ~ Ii en .... ~ ~ .. ~ ~ <OJ . ~ .. w ,. S OJ OJ '" '" OJ ~ - ~ 0 ~ .... ~ ~ ... ~ ~ ~ g. ~ ~ ~ .., ~ 0 Cl <3 .... ~ ~ a ~ ~ ~ 0 ... ~ ~ 0 .... e ~ ~ 5 ~ N U .. ~ :I: a ,. ~ ~ 0 .... ,. ~ .... '" 0 .., e 0 u N 0 Cl ... 1 ~ " .c .... .... .... .... z 1 :I: '" 1;; 0 :> g u -g 0 0 ~ .., 0 en '3 .. ,. ~ ~ 0 "3 ~ Cl ~ a .. ~ a :> ::! ~ .., 0 0 ... !l .. 0 e ::E ~ <i: C C <i: y C = 0 " .., ~ z ~ u ... w ;; ~ ..:;: ~ .;: 0. = ..:;: :I: '" <<: '" z .... Agenda Item No 2 Page 243 of 316 Square Footage And Product MIX Assumptions Shown below m colunms 3 and 4 are the Developer s expectatIOn as to the square footage of homes and the product mix for each rate category For purposes of slZlng the DistrIct Bonds the DistrIct assumed that more umts would be constructed m the smallest rate category than the Developer estrmates In adverse market conwtlOns builders will often down size their product lme and lower pnces (see BOND OWNERS RISKS and APPENDIX D - MARKET ABSORPTION STUDY herem) 57 Agenda Item No 2 Page 244 of 316 TABLE NO 4 COMMUNITY FACILITIES DISTRICT NO 2005 5 (WASSON CANYON) ASSUMED PRODUCT MIX FOR ASSUMPTIONS Developer s Expected Assumed Number of Product Lme! Plan Actual Home Square Number of Homes Homes for Rate CateQ:orv Number Footal!e Def Rate CateQ:orv PrOJectIOns 3 100 Sq Ft orless Magnolia 2904 21 21 Plan 1 3 100 Sq Ft orless Magnoha 3049 33 33 Plan 2 3100 Sq Ft orless Magnoha 3399 0 10 Plan 3 Total for 3 100 Sq Ft 64 or less 3 350 Sq Ft to 3475 Magnoha 3399 39 29 Sq Ft Plan 3 Total for 3,350 Sq Ft 29 to 3 475 Sq Ft 3475 Sq Ft to Pnmrose 3504 25 25 3 599Sq Ft Plan 1 3475 Sq Ft to Pnmrose 3676 0 10 3 599Sq Ft Plan 2 3475 Sq Ft to Pnmrose 3875 0 12 3 599Sq Ft Plan 3 Total for 3 475 Sq Ft 47 to 3 599Sq Ft 3600 Sq Ft or Pnmrose 3676 34 24 Greater Plan 2 3600 Sq Ft 0 Prm ose 3875 38 26 Greater Plan 3 Total for 3 600 Sq Ft 50 or Greater Total 58 Agenda Item No 2 Page 245 of 316 Table No 5 shows the projected total SpeCIal taxes that may be collected m the Dlstnct based on the Assumed AssIgned SpecIal Tax rates for FIscal Year 2007/08 and the Assumed Product MIX at buIld out shown above wIthout accountmg for any delmquencles If the Dlstnct s assumptIOns for pnclng and product mIx are not reahzed there may be addItIonal bondmg capacity avaIlable to finance authonzed facIlitIes If there IS addItIOnal bonding capacIty and the parIty bonds tests are otherwIse satIsfied the Dlstnct expects to Issue addItIOnal senes of bonds that wIll be secured by SpecIal Taxes leVIed In the Dlstnct TABLE NO 5 COMMUNITY FACILITIES DISTRICT NO 2005 5 (WASSON CANYON) PROJECTION OF THE TOTAL ASSUMED ASSIGNED SPECIAL TAXES FISCAL YEAR 2007/08 Assumed Number of Assumed ASSigned VUlts per Rate SpecIal Tax Category Total Assumed Rate Catet!orv (see Table No 3 ) (see Table No 4 ) Sneclal Taxes Greater than 3 600 Sq Ft $1172 68 50 $58 634 3475 Sq Ft to 3599 Sq Ft 114932 47 54018 3350 Sq Ft to 3474 Sq Ft I 37998 29 40019 Less than 3100 Sq Ft 114430 64 73.235 Total 190 $225 907 DEBT SERVICE COVERAGE ON THE DISTRICT BONDS The follOWing table presents the projected annual debt servIce coverage on the Dlstnct Bonds based upon the reahzatlOn of certain assumptIons and the aggregate projected ASSigned Special Tax (see SPECIAL TAX PROJECTIONS above) No allowance was made for delmquencles Pursuant to the Rate and Method of ApportIOnment under no CIrcumstances wIll the Special Tax leVied agamst any parcel of Developed Property for which an occupancy penrut for pnvate reSIdentIal use has been Issued be mcreased from the prevIOus FIscal Year by more than ten percent (10%) as a consequence of dehnquency or default by the owner of any other parcel wlthm the Dlstnct Accordmgly the Dlstnct may not be able to levy the MaXImum SpeCIal Tax m certam circumstances The total Assumed ASSigned SpeCIal Taxes for the Dlstnct projected III Table 6 IS approxrrnately I I 0% of the projected debt servIce on the DlStnCt Bonds after an allowance for Admmlstratlve Expenses but assummg no dehnquencles The ASSigned Special Tax as well as the debt servIce on the Dlstnct Bonds mcreases at a rate of two percent per year UntIl such tIme as the receIpt of SpecIal Taxes from the levy of the ASSIgned SpeCIal Tax IS suffiCIent to pay debt servIce on the Dlstnct Bonds the Rate and Method of Apportionment prOVIdes for the levy of an Undeveloped Property tax (see APPENDIX E -RATE AND METHOD OF APPORTIONMENT" and BONDOWNERS RISKS - THE DISTRICT BONDS - RISk Factors Relatmg to the Levymg and Collecoon of the Special Taxes - Concentrahon of Ownership ) 59 Agenda Item No 2 Page 246 of 316 FIscal Xill 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 TABLE NO 6 COMMUNITY FACILITIES DISTRICT NO 2005 5 (WASSON CANYON) DEBT SERVICE COVERAGE Total SpecIal Taxes AdmmlstratIve Exnense Debt Semce Net Sueclal Taxes Prehmmary subject to change 60 Coverage RatJo* Agenda Item No 2 Page 247 of 316 DELINQUENCIES Under the Fiscal Agent Agreement the District has the authonty and the obligatIOn to mcrease the levy of SpeCial Taxes agamst non delinquent property owners m the District If other owners m the District are dehnquent m the payment of SpeCial Taxes However the District s ability to mcrease SpeCial Tax leVies for thiS purpose IS limited by two factors (a) The maximum SpeCial Tax rates set forth m the Rate and Method of ApportIOnment and (b) The limitatIOns on such mcreases set forth III the Act whICh provides that under no circumstances =y the SpeCial Tax leVied agamst any parcel used for pnvate residential purposes be mcreased as a consequence of delmquency or default by an owner of any other parcel or parcels wlthm the such dlstnct by more than 10 10 DelinquenCies m the payment of property taxes and the SpeCial Taxes may result from any of a number of factors affectmg mdlvldual property owners See BONDOWNERS RISKS for diSCUSSIOns of certam potential causes of property tax delmquencIes Thus WithOUt mlligatlOn measures the Dlstnct may not receive suffiCIent SpeCial Taxes m a Fiscal Year to pay the then current debt service on the District Bonds The DIStriCt and the Authonty have taken several actIOns to assist m rmligatmg agamst future delinquenCies mcludmg the followmg (a) An allowance for dehnquencles m the annual SpeCial Tax levy (b) The District mamtammg a Delmquency Management Fund under the Fiscal Agent Agreement m the amount of up to 15% of Maximum Annual Debt Service The Delinquency Management Fund will not be funded from Bond proceeds and IS dependent upon the transfer and depOSit of funds from the Dlstnct ReSIdual Fund (see SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE DISTRICT BONDS - Applicalion of SpeCial Taxes Flow of Funds") (c) The Authonty mamtammg a Cash Flow Management Fund under the Indenture of up to 15% of Maximum Annual Debt Service The Cash Flow Management Fund will not be funded from Bond proceeds and IS dependent upon the transfer and depOSit of funds from the ReSidual Fund ( SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE BONDS - Apphcalion of Revenues Flow of Funds ) (d) The Bonds may be payable from any available surplus revenues With respect to other senes of local agency revenue bonds Issued pursuant to the Indenture to the extent such surplus revenues are available to replemsh the Reserve Account to Its reqUirement and at the electIOn of the Authonty to replemsh the Cash Flow Management Fund to Its reqUirement FORECLOSURE ACTIONS Pursuant to SectIOn 53356 I of the Act m the event of any delinquency m the payment of the SpeCial Tax the District may order the mslitutlOn of a supenor court actIOn to foreclose the lien therefor wltlun speCified lime hrmis In such an aclion the real property subject to the unpaid amount may be sold at JudICIal foreclosure sale Under the provlSlons of the Act such JudiCial foreclosure actIOn IS not mandatory The DIstnct has covenanted to Imliate foreclosure actIOn m the supenor court agamst parcels With delmquent SpeCial Taxes as proVided m the Fiscal Agent Agreement (see "SOURCES OF PAYMENT FOR THE BONDS - REPAYMENT OF THE DISTRICT BONDS - Covenant for Superior Court Foreclosure herem) Foreclosure proceedmgs are directed by the District through a nolificatlOn to foreclosure counsel as to the dehnquent assessor parcel numbers for whICh foreclosure proceedmgs are to be Imliated The DIStriCt first removes the dehnquent SpeCial Taxes from the County Tax Roll as reqUired by law Foreclosure 61 Agenda Item No 2 Page 248 of 316 counsel then mlllates a request for a llt1e search to Idenllfy the current legal owner of a dehnquent parcel Foreclosure counsel also sends a wntten demand for payment to the owner shown on the Tax Roll followed by the fihng of a complamt With the Supenor Court m RIverside County (the Court) and recordmg a lis pendens agamst the property at the office of the County Recorder II I Each legal owner and all holders of any other mterest m the land must file an answer to the complamt wlthm 30 days followmg the complellon of servICe of process on them If no answer IS filed wlthm such 30 day penod foreclosure counsel files a request that a default Judgment be entered by the Court If any party files an answer then the case must be hllgated and foreclosure counsel Will typically file a mollon for summary Judgment Followmg the entry of a Judgment whether by default or otherwise agamst all defendants foreclosure counsel requests a wnt of sale from the Court for dehvery to the Riverside County Shenff's Department (the Shentr) The wnt of sale IS dehvered to the Shenff With mstructlOns to execute on the dehnquent parcel Levy by the Shenff consists of posllng notICe on the delmquent property followed by mailmg of notICe to the last known address of the legal owner and pubhcatlOn of the nollce of levy Thereafter the delmquent property owner IS enllt1ed to a redemptIOn penod of 120 days Followmg such 120 day penod foreclosure proceedmgs can contmue followmg the pubhcallon and mailmg of a notice of sale of the delmquent parcel or parcels which sale must be at least 20 days followmg such notICe The foreclosure process descnbed above typICally takes at least SIX months from the date on whICh a Judgment IS entered and can take substanllally longer It should be noted that any foreclosure proceedmgs commenced as descnbed above could be stayed by the commencement of bankruptcy proceedmgs by or agamst the owner of the delmquent property (see BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relatmg to the Levymg and Collechon of the Special Taxes - Foreclosure and Sale Proceedmgs and BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relahng to the Levymg and Collection of the SpecIal Taxes - Bankruptcy and Foreclosure Delays herem) I I 'I No assurances can be gIVen that the real property subject to sale or foreclosure Will be sold or If sold that the proceeds of sale WIll be suffiCient to pay any delmquent SpecIal Tax mstallment The Act does not requIre the CIty or the DIstrict to purchase or otherWIse acqUIre any lot or parcel of property olTered for sale or subject to foreclosure If there IS no other purchaser at such sale The Act does speCIfy that the Specml Tax WIll have the same hen priOrity III the case of dehnquency as for ad valorem property taxes (see "BONDOWNERS RISKS - THE DISTRICT BONDS - Risk Factors Relatmg to Land Values herem) The DIStnCt reserves the nght to elect to accept payment from a property owner of at least the enrolled amount of the SpeCial Taxes for a parcel(s) but less than the full amount of the penalties mterest costs and attorneys fees related to the SpeCial Tax delinquency for such parcel(s) The Bondowners are deemed to have consented to the foregomg reserved nght of the Dlstnct notWlthstandmg any proVISIOn of the Act or other law of the State or any other term set forth m the Fiscal Agent Agreement to the contrary The Bondowners by their acceptance of the Bonds consent to such payment for such lesser amounts Further notwlthstandmg any proVISIOn of the Act or other law of the State or any other term set forth m the FIscal Agent Agreement to the contrary In connection WIth any JudICIal foreclosure proceedmg related to delinquent SpeCial Taxes the Dlstnct or the Fiscal Agent IS expressly authonzed to credit bid at any foreclosure sale Without any reqUirement that funds be set aside m the amount so credit bid In the amount speCified m Secllon 53356 5 of the Act or otherwise under SectIOn 53356 6 of the Act 62 Agenda Item No 2 Page 249 of 316 THE DISTRICT The mformatzon set forth herem regardmg current ownershIp of real property m the DIStrict and any proposed development of property m the Dlslrlct was provIded by Lennar Homes and has not been mdependently verified The Authority makes no representatzon as to the accuracy or completeness of any such mformatzon ThIS mformatzon has been mcluded because It IS consIdered relevant to an mformed evaluatzon of the DIstrict Bonds As development of property m the DIstrict has not been completed no assurance can be gIven that It WIll occur that It wIll occur as described herem or that It WIll occur m a tImely manner ThIs mformatzon should not be construed to suggest that the Dlslrlct Bonds or the SpeCial Taxes that wIll be used to pay the Dlslrlct Bonds are personal obhgatzons of Lennar Homes The owners of property wlthm the Dlslrlct WIll not be personally hable for payments of the SpeCial Taxes to be apphed to pay the prmclpal of and mterest on the Dlslrlct Bonds Accordmgly Lennar Homes s financial statements have not been mcluded m thIS OffiCial Statement Furthermore no representatzon IS made that Lennar Homes wIll have funds aVallable to complete the proposed development wlthm the Dlslrlct The followmg sectzon prOVIdes a brief descrlptzon of Lennar Homes a brief d,scusszon of the type of prOject the status of land use enllllements and the experience and plans of Lennar Homes There can be no assurance that the development plans deSCribed herem wIll be completed or WIll not be modified m the future In addllzon there can be no assurance that sufficIent funds WIll or can be made aVallable to complete the development plans or pay SpeCial Taxes as deSCribed herem Any websltes mcluded herem are mcluded for reference only and the mformatzon on such webs lies IS not a part of thIS OffiCial Statement or mcorporated by reference mto thIS OffiCial Statement No representatzon IS made m thIS OffiCial Statement as to the accuracy or adequacy of the mformatzon mcluded m such mternet sItes Pubhcly traded compames are subject to the mformatzonal reportmg reqUIrements of the Securities Exchange Act of 1934 as amended (the Exchange Act) and m accordance therewllhfile reports proxy statements and other mformatlOn WIth the SeCUritIes and Exchange CommlSszon ( SEC) Such filmgs partICularly the Annual Report on Form IO K and the most recent Quarterly Report on Form IO Q may be mspected and copIed at the pubhc reference faclhtles mamtamed by the SEC at 450 Fiflh Street N W Washmgton DC 20549 and at the SEC s regzonal office at Northwestern Alrlum Center 500 West MadIson Street SUIte 1400 ChIcago IIImOls 60661 at prescribed rates Such filmgs can also be accessed over the mternet at the SEC s webslle at wwwsec gov In addItIOn the aforementIOned material may also be mspected at the offices of the New York Stock Exchange at 20 Broad Street New York New York 10005 All documents subsequently filed pursuant to the reqUIrements of the Exchange Act afier the date of thIS OffiCial Statement WIll be avallable for Inspectzon m such manner as the SEC prescribes BOUNDARIES OF THE DISTRICT The boundaries of the Dlstnct COinCide With the development generally known as Rosetta Hllls at Wasson Canyon The Dlstnct IS located I 1/2 miles east of the Interstate 15 fteeway and south of Highway 74 The boundaries of the District are descnbed on the reduced scale map entitled Boundary Map of Commumty Facllil1es District No 2005 5 (Wasson Canyon) A full scale map IS on file With the Clerk of the City and was recorded With the County Recorder County ofRtverslde In Book _ Page _ of Maps of Assessment and Commumty FaCilities Dlstncts Document Number 63 Agenda Item No 2 Page 250 of 316 Boundary Map 64 Agenda Item No 2 Page 251 of 316 FACILITIES AND FEES ELIGIBLE TO BE FINANCED BY THE DISTRICT The Dlstnct IS authonzed to Issue the Bonds to fund the plannmg deSIgn pernuttmg and construction of pubhc mfrastructure conslstmg pnmanly of street sewer and water as well as the fundmg of faclhtles mcluded m the CIty and Elsmore Valley MunICIpal Water DISInCt fee programs Table No 7 summanzes authonzed Dlstnct factlllles w/uch are to be deSigned acqUIred or constructed from proceeds of the Bonds ESTIMATED COSTS OF FACILITIES The followmg table summanzes the authonzed Dlstnct faclhtles whIch are currently expected to be financed WIth proceeds of the Dlstnct Bonds Other faclhlles may be substituted for those descnbed below WIth the consent of the CIty and the Developer or as proVIded m an agreement between the City and the Developer To the extent the proceeds of the Bonds are msufficlent to fund all of the ehglble costs for all of the Factlllles such costs WIll be borne by the Developer 65 Agenda Item No 2 Page 252 of 316 TABLE NO 7 COMMUNITY FACILITIES DISTRICT NO 2005 5 (WASSON CANYON) ESTIMATED COSTS OF ELIGIBLE FACILITIES CFD ElIgIble Improvements Street Improvements $1460333 Storm Dram Improvements 683 483 Plannmg DeSign Engmeenng Bonds & Fees 1\4 259 Contmgency 611.842 Subtotal $13 190 792 City Impact Fees City Dramage Fee $283 338 Wasson Canyon Dramage Fee 145243 MSHCP 315341 TUMP I 384368 Fife 28 650 Library 28 650 Traffic Impact Fee 246 008 Park Fee 343 800 Subtotal $2 775 398 Water ConnectiOn Fee $1036939 Imgatton Meter Fees 1\2427 Sewer ConnectIOn Fee 908.205 Subtotal $2 057 571 Total CFD Eligible $7091 044 66 Agenda Item No 2 Page 253 of 316 -<: THE DEVELOPER LENNAR HOMES OF CALIFORNIA INC Lennar Homes IS a Cahfornm corporatIOn based m Ahso VIeJo Cahfornla that has been m the busmess of developmg resIdentIal real estate commumtIes m Cahfornm smce 1995 Lennar Homes IS a wholly owned subsIdIary of Lennar Homes Inc a Flonda corporatIOn whIch IS a wholly owned SUbSidIary of Lennar CorporatIon Lennar CorporatIOn founded m 1954 and pubhcly traded under the symbol LEN smce 1971 IS one of the natIOn s largest home bUilders operatmg under a number of brand names mcludmg Lennar Homes US Home and Greystone Homes m Southern Cahfornm Lennar Homes develops resIdentIal communitIes both wlthm the Lennar famIly of bUilders and through consohdated and unconsohdated partnershIps m whICh Lennar Homes mamtams an mterest Lennar CorporatIOn IS subject to the mformatIonal reqUirements of the SecuntIes Exchange Act of 1934 as amended and m accordance therewIth files reports proxy statements and other mformatlOn WIth the SEC Such filmgs partIcularly the Annual Report on Form 10 K and Its most recent Quarterly Report on Form 10 Q may be mspected and copIed at the pubhc reference faClhtIes mamtamed by the SEC at 450 FIfth Street N W Washmgton D C 20549 at prescnbed rates Such files can also be accessed over the Internet at the SEC s websIte at wwwsec gov CopIes of such matenal can be obtamed from the pubhc reference sectIon of the SEC at 450 FIfth Street N W Washmgton D C 20549 at prescnbed rates In addItIon the aforementIOned matenal may also be mspected at the office of the NYSE at 20 Broad Street New York New York 10005 The Internet addresses and references to filmgs With the SEC are mcluded for reference only and the mformatlOn on these Internet sItes and on file With the SEC are not a part of thIS OffiCIal Statement and are not mcorporated by reference mto thiS OffiCial Statement DESCRIPTION OF DEVELOPMENT PrIvate Improvements The DIstnct has two resIdentIal communitIes or product hnes under development Magnoha and PrImrose Magnoha IS a 93 lot resIdentIal communIty Pnmrose IS a 97 lot resIdentIal communIty Shown below are the expected home sIzes and current development status of the lots m the Dlstnct There can be no assurance that the development plan descnbed herem Will be completed or that It Will not be modified m the future In adverse market condItIOns bUilders Will often downsIze theIr product lme (see BONDOWNERS RISKS herem and APPENDIX D - MARKET ABSORPTION STUDY) See SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE - SPECIAL TAX PROJECTIONS herem for the square footage assumptIOns used m proJectmg the SpecIal Taxes 67 Agenda Item No 2 Page 254 of 316 TABLE NO 8 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 DESCRIPTION OF DEVELOPMENT AS OF OCTOBER I 2007 MAGNOLIA PRODUCT LINE Production Umts Floor Sauare Footal!.e Fmlshed Lots Under ConstructJon Comoleted Totnl Plan Plan I 2 904 Sq Ft II 2 8 21 Plan 2 3449 Sq Ft 13 4 16 33 Plan 3 3 399 Sq Ft 19 3 17 39 Total 43 9 41 93 PRIMROSE PRODUCT LINE Production Umts Floor Souare Foota2e Fmlshed Lots Under ConstructJon Comoleted Total f!!n Plan I 3 504 Sq Ft 16 2 7 25 Plan 2 3 676 Sq Ft 20 4 10 34 Plan 3 3 873 Sq Ft 24 5 9 38 Total 60 11 26 97 Source Lennar Homes PublIc Improvements Set forth below IS the status of the mfrastructure Improvements (I e water sewer streets storm dram and street Improvements and dry utlhlles) as of October 1 2007 Facilities Magnolia 100/ 100/ 100/ Pnmrose Water Improvements Sewer Improvements Storm Dram Improvements Street Improvements Dry UtilitIes 100/ 100/ 100/ 90/ 90/ 90/ 90/ Source Lennar Homes 68 Agenda Item No 2 Page 255 of 316 HOME PRICING District Shown below IS the Developer s current base pnce and the lowest and highest pnce (mcludmg oplIons less mcenlIves) for each plan type that have closed escrow Home pnces were last adjusted October I 2007 for Magnoha and October I 2007 for Pnmrose TABLE NO 9 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 HOME PRICING AS OF OCTOBER 1 2007 MAGNOLIA PRODUCT LINE Plan 1 Developer s Nnmber of Cnrrent Base Lowest Sales Highest Sales Escrows Closed Price Price! Date PflcelDate 5 $352 990 $302645/9 12 07 $427 990 / 3 30 07 14 $359 290 $305061 /9 28 07 $449 990 / 5 30 07 14 $383490 $317142 Plan 2 Plan 3 Source Lennar Homes PRIMROSE PRODUCT LINE Nnmber of Developer s Lowest Sales Price! Highest Sales Escrows Closed Current Base Date pflcelDate Price Plan 1 6 $368 990 $359551/62907 $400 600 17 31 07 Plan 2 9 $370 490 $353 423 /9 28 07 $501990/51807 Plan 3 9 $386 990 $335 817 / 9 28 07 $408344/6 1907 Source Lennar Homes SALES HISTORY The actual sales record of Lennar Homes m the Dlstnct as of October I 2007 IS shown below As IS common WIth sales at thiS stage of development the sales are subject to a number of contmgencles and Lennar Homes can proVIde no assurance that the current sales wIll result m closed escrows 69 Agenda Item No 2 Page 256 of 316 MAGNOLIA PRODUCT LINE Sales for Magnoha commenced In October 2006 Model Homes for Magnoha were opened In January 2007 TABLENO 10 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 SALES HISTORY (INCLUDING MODEL HOMES) AS OF OCTOBER 1 2007 MAGNOLIA PRODUCT LINE Number of Sales PrIOr 10 January 2007 5 February 2007 10 Marcb 2007 6 April 2007 2 May 2007 11 Jnne 2007 2 July 2007 0 August 2007 9 September 2007 9 Source Lennar Homes Number of Cancellauons 3 3 2 3 7 o 3 3 3 Number of Escrows Number of Homes ~ m Escrow 0 7 3 8 0 15 4 15 2 12 9 7 2 7 5 7 3 10 5 11 70 Agenda Item No 2 Page 257 of 316 ~~ - PRIMROSE PRODUCT LINE Sales for the Pnmrose product lme commenced m November 2006 Model Homes for Pnmrose were opened m January 2007 TABLE NO 10 (CONTINUED) CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 SALES HISTORY (INCLUDING MODEL HOMES) AS OF OCTOBER 1 2007 PRIMROSE PRODUCT LINE Number of Number of Number of Number of fu!k! Cancellanons Escrows Closed Homes In Escrow Prior 4 0 3 January 2007 6 0 3 6 February 2007 2 0 7 March 2007 6 3 0 10 AprIl 2007 5 5 0 10 May 2007 8 2 5 11 June 2007 2 7 5 July 2007 6 3 2 6 August 2007 7 2 2 9 September 2007 6 3 5 7 Source Lennar Homes TYPES OF MORTGAGE LOANS Generally m the real estate market there has been a lIghtemng of underwntmg cntena for mortgage loans With the result that some purchasers are unable to quahfy for loans (see BONDOWNERS RISKS THE DISTRICT BONDS - RIsk Factors Relatmg to Real Estate Market Condinons - AdJnstable Rate and UnconventIOnal Mortgage Structures herem) Lennar Homes has entered mto an arrangement With to assIst them m processmg and fundmg mortgage loans See APPENDIX F - Types of Mortgage Loans for a partial hstmg of the mortgage loans funded m the Dlstnct 71 Agenda Item No 2 Page 258 of 316 ESTIMATED ABSORPTION SCHEDULE The Dlstnct had a market absorplIon study prepared by EmpIre Economics Inc CapIstrano Beach Cahforma m order to estnnate the absorptIOn rate wlthm the DlSlnct Please refer to APPENDIX D - MARKET ABSORPTION STUDY herem for the potenlIal market and financIal nsk factors that are expected to mfluence the absorptIOn of homes wlthm the DlSlnct Empire Econormcs predICts that as mterest rates on new loans mcrease and as the mterest rates on eXlstmg adjustable rate loans are reset (and payments are mcreased) there wIll be a decrease m home sales due to the mabIllty of purchasers to quahfy for loans WIth hIgher mterest rates The eSlImated absorptIOn rates for the Dlslnct contamed m the Market Study are shown below TABLE NO 11 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO 2005 5 ESTIMATED ABSORPTION SCHEDULES Calendar Year MaeDoha Pnmrose 2007 15 20 2008 20 IS 2009 25 20 2010 14 12 Source Market AbsorptIOn Study (see APPENDIX D MARKET ABSORPTION STUDY herem) FINANCING PLANS OF THE DEVELOPER As of October I 2007 the cost to develop the 190 lots to the stage of fimshed lots ready to buIld homes WIth the foregomg backbone mfrastructure was eSlImated as follows DescrintJon EslImated Cost Land & Enl1tlements Infrastructure $35 945 287 8 105071 6 604 608 9.881.931 $60 536 897 Local III tract Improvements & gradmg costs Fees mcludmg school fees Total Fees are paid by the Developer or merchant bUilder as bUlldmg permIts or certIficates of occupancy are Issued The Developer has ImlIally funded approxmIately $53 000 000 of the foregomg costs and approxImately $3 500 000 of such costs are expected to be paId WIth the proceeds of the Bonds 72 Agenda Item No 2 Page 259 of 316 Lennar Homes has financed and wIll contmue to finance the cost of land acqUls[tlon mfrastructure Improvements and home constructIOn costs through mternal corporate financmg (which generally COnsists of workmg capital provided by Lennar CorporatIOn and revenues from home sale proceeds) Lennar Homes mtends to use mternal corporate financmg to finance all carrymg costs for the property (mcludmg property taxes and any SpeCial Taxes leVied agamst property It owns) untIl full sell out of Its smgle farmly homes the Dlstnct However if and to the extent thIS source of finanCing IS Inadequate to pay the cost to complete the planned development of the property there can be no assurance of the willingness or abIlIty of Lennar CorporatIOn to make such funds avaIlable In the future or the abIlIty of Lennar Homes to obtain financmg from other sources There IS no legal oblIgatIOn to the owners of the Bonds to make any such funds aVallable for constructIOn or development or the payment of ad valorem property taxes or any SpeCIal Taxes leVIed agalnst property It owns mSTORY OF PROPERTY TAX PAYMENT, LOAN DEFAULTS, BANKRUPTCY An Authonzed represental1ve of Lennar Homes has made the followmg representatIOns to the best of his or her knowledge Lennar Homes has not prevIOusly defaulted m a matenal amount or marmer m payment of and are not currently delinquent m the payment of any ad valorem property taxes speCial assessments or speCial taxes m the Dlstnct m any other community facIl[tles dlstnct or assessment d[stncts m California wlthm the past five years (a) Lennar Homes IS not m breach of or m default under any Judgment or decree or any loan agreement opl1on agreement development agreement mdenture fiscal agent agreement bond note resolutIOn or other mstrument to which It IS or Will upon Issuance of the Bonds or D[stnct Bonds be a party or otherwise subject which breach or default IS reasonably likely to matenally and adversely affect Its ability to pay the SpeCial Taxes and no event has occurred and [S contmumg that With the passage of lime or glvmg of nol1ce or both would consl1tute such a breach or default (b) Except as descnbed herem and except for credit that may be extended by contractors subcontractors tradesmen or suppliers m the ordmary course of development [t has no loans outstandmg and unpaid which could have a matenal adverse affect on the development by Lennar Homes of ItS properties m the Dlstnct and no lines of credit relatmg to Its development m the Dlstnct and (c) there [S no lil1gatlOn pendmg of any nature m which Lennar Homes has been served or to the actual knowledge of the person executmg the certificate threatened agamst Lennar Homes whICh If successful IS reasonably likely to matenally adversely affect the abIlity of Lennar Homes to develop the property they own m the D[strICt or the ability of Lennar Homes to pay SpeCial Taxes on their property w[thm the D[stnct 73 Agenda Item No 2 Page 260 of 316 LEGAL MATTERS EnforceabilIty of Remedies The remedIes avallable to the Trustee and the Owners of the Bonds upon an event of default under the Indentures the Fiscal Agent Agreement or any other document descnbed herem are m many respects dependent upon regulatory and Judicial actlOns whIch are often subject to dlscretlOn and delay Under eXlstmg law and JudICial declslOns the remedies proVided for under such documents may not be readlly avallable or may be limited The vanous legal opmlOns to be delivered concurrently with the delivery of the Bonds wIll be qualified to the extent that the enforceabIlity of certam legal nghts related to the Indentures IS subject to ImlltatlOns Imposed by bankruptcy reorganlzatlOn msolvency or other smlllar laws affectmg the nghts of creditors generally and by eqUitable remedies and proceedmgs generally Approval of Legal Proceedmgs Fulbnght & Jaworski L L P Los Angeles California as Bond COU1lSel wIll render an opmlOn which states that the Bonds and the Fiscal Agent Agreement are valid and bmdmg obligatlOns of the Authonty enforceable m accordance With their terms The legal opinion of Bond Counsel w1l1 be subject to the effect of bankruptcy msolvency moratonum and other slmllar laws affectmg creditors nghts and to the exercise of Judicial dlscretlOn m accordance With general pnnClples of eqUity The Authonty has no knowledge of any fact or other mformatlOn whICh would mdICate that the Bonds and the Fiscal Agent Agreement are not so enforceable agamst the Authonty except to the extent such enforcement IS limited by pnnclples of eqUity and by state and federal laws relatmg to bankruptcy reorganlzahon moratonum or creditors nghts generally Certam legal matters Will be passed on for the Agency by Van Blarcom Leibold McClendon & Mann PC Laguna Hills California Agency Counsel and by Fulbnght & Jaworski L L P Los Angeles CalifornIa as Disclosure Counsel Certam legal matters Will be passed on for the Underwnter by McFarlm & Anderson LLP Lake Forest California as Underwnter s Counsel Fees payable to Bond Counsel City Attorney Disclosure Counsel and Underwnter s Counsel are contmgent upon the sale and delivery of the Bonds Tax Matters The Internal Revenue Code of 1986 as amended (the Code) Imposes certam reqUirements that must be met subsequent to the Issuance and delivery of the Bonds for mterest thereon to be and remam excluded pursuant to sectlOn I03(a) of the Code from the gross mcome of the owners thereof for federal mcome tax purposes Noncompliance With such reqUirements could cause the mterest on the Bonds to be mcluded m the gross mcome of the owners thereof for federal mcome tax purposes retroachve to the date of Issuance of the Bonds The Agency has covenanted m the Fiscal Agent Agreement to mamtam the exclUSlOn of the mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes In the opmlOn of Fulbnght & Jaworski L L P Los Angeles California Bond Counsel under eXlstmg law mterest on the Bonds IS exempt from personal mcome taxes of the State of California and and assummg compliance With the aforementlOned covenant mterest on the Bonds IS excluded pursuant to sectlOn I03(a) of the Code from the gross mcome of the owners thereof for federal mcome tax purposes Bond Counsel IS also of the opmlOn that assummg compliance With the aforementlOned covenant the Bonds are not speCified pnvate achvlty bonds wlthm the meanmg of sectlOn 57(a)(5) of the Code and therefore the mterest on the Bonds Will not be treated as an Item of tax preference for purposes of computmg the alternahve nunlmum tax Imposed by section 55 of the Code The receipt or accrual of mterest on Bonds owned by a corporatlOn may affect the computatlOn of ItS alternahve minimum taxable mcome upon which the alternahve minimum tax IS Imposed to the extent that such mterest IS taken mto 74 Agenda Item No 2 Page 261 of 316 account m deternllnmg the adjusted current earnmgs of that corporatIOn (75 percent of the excess If any of such adjusted current earnmgs over the alternative mmlmum taxable mcome bemg an adJustlnent to the alternative rnmlrnurn taxable mcorne (deterrmned without regard to such adJuStlnent or to the alternative tax net operatmg loss deductIOn)) The excess of the stated redemptIOn pnce at matunty of the Bonds over the mltlal offenng pnce to the public of the Bonds set forth on the cover of thiS OffiCial Statement IS ongmallssue discount Such ongmallssue discount accrumg on a Bond IS treated as mterest excluded from the gross mcome of the owner thereof for federal mcome tax purposes and exempt from California personal mcome tax Ongma! Issue discount on any Bond purchased at such mltlal offenng pnce and pursuant to such mltlal offenng will accrue on a semiannual baSIS over the term of the Bond on the baSIS of a constant Yield method and wlthm each semiannual penod will accrue on a ratable dlllly basiS The amount of ongmallssue discount on such a Bond accrumg dunng each penod IS added to the adjusted basiS of such Bond to deterrmne taxable gam upon diSpOSitIOn (mcludmg sale redemptIOn or payment on matunty) of such Bond The Code mcludes certam provIsIOns relatmg to the accrua! of ongmallssue discount 10 the case of purchasers of the Bonds who purchase the Bonds other than at the mltlal offenng pnce and pursuant to the mltlal offenng Any person consldenng purchasmg a Bond should consult hiS or her own tax adVISOrs With respect to the tax consequences of ownership of bonds With ongmal Issue discount mcludmg the treatment of purchasers who do not purchase m the ongmal offenng and at the ongmal offenng pnce the allowance of a deductIOn for any loss on a sale or other dispOSItion and the treatlnent of accrued ongma! Issue discount on such bonds under federal mdivldual and corporate alternative mmnnum taxes Bond Counsel has not undertaken to advise m the future whether any events after the date of Issuance of the Bonds may affect the tax status of mterest on the Bonds or the tax consequences of the ownership of the Bonds No assurance can be gIVen that future legislatIOn or amenmnents to the Code If enacted mto law will not contam provIsIOns that could directly or mdlrectly reduce the benefit of the exemptIOn of mterest on the Bonds from personal mcome taxatIOn by the State of California or of the exclUSIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes Furthermore Bond Counsel Will express no opmlOn as to any federal state or local tax law consequences With respect to the Bonds or the mterest thereon If any actIOn IS taken With respect to the Bonds or the proceeds thereof perrmtted or predicated upon the adVice or approval of counsel If such adVice or approval IS given by other counsel Although Bond Counsel IS of the opmlOn that mterest on the Bonds IS exempt from state personal mcome taxation and excluded from the gross mcome of the owners thereof for federal mcome tax purposes an owner s federal state or local tax liability may be othefWlse affected by the ownership or dispOSItion of the Bonds The nature and extent of these other tax consequences Will depend upon the owner s other Items of mcome or deductIOn WithOUt limltmg the generality of the foregomg prospective purchasers of Bonds should be aware that (I) sectIOn 265 of the Code demes a deductIOn for mterest on mdebtedness mcurred or contmued to purchase or carry the Bonds or 10 the case of finanCial mstltutlOn that portIOn of an owner s mterest expense allocated to the Bonds (u) With respect to msurance companies subject to the tax Imposed by sectIOn 831 of the Code sectIOn 832(b )(5)(B)(I) reduces the deductIOn for loss reserves by 15 percent of the sum ofcertam Items mcluding mterest on the Bonds (Ill) mterest on Bonds earned by certam foreign corporatIOns domg busmess m the Umted States could be subject to a branch profits tax nnposed by sectIOn 884 of the Code (IV) passive mvestment mcome mcludmg mterest on Bonds earned by Subchapter S corporatIOns that have Subchapter C earnmgs and profits at the close of a taxable year may be subject to federal mcome taxatIOn under sectIOn 1375 of the Code If greater than 25% of the gross receipts of such Subchapter S corporation IS passive mvestlnent mcome (v) sectIOn 86 of the Code reqUires recipients of certam SOCial Security and certllln Railroad Retirement benefits to take mto account m deterrmmng the taxability of such benefits receipts or accruals of mterest on Bonds and (VI) under sectIOn 32(1) of the Code receipt of mvestlnent mcome mcludmg mterest on the Bonds may disqualify the reCipient thereof from obtammg the earned mcome credit Bond Counsel has expressed no opmlon regardmg any such other tax consequences 75 Agenda Item No 2 Page 262 of 316 Bond Counsel s opinIOn IS not a guarantee of a result but represents ItS legal Judgment based upon ItS review of eXisting statutes regulatIOns published rulings and court decIsIOns and the representatIOns and covenants of the Agency descnbed above No ruling has been sought from the Internal Revenue Service (the Service) With respect to the matters addressed In the opinIOn of Bond Counsel and Bond Counsel s opinIOn IS not binding on the Service The Service has an ongoing program of auditing the tax exempt status of the Interest on mumclpal obligatIOns If an auwt of the Bonds IS commenced under current procedures the Service IS likely to treat the Agency as the taxpayer and the Owners would have no nght to participate In the audit process In responding to or defending an audit of the tax exempt status of the Interest on the Bonds the Agency may have different or conflicting Interest from the Owners Further the wsclosure of the ImliatlOn of an audit may adversely affect the market pnce of the Bonds regardless of the final dlsposllion of the audit Absence of LItigation The Authonty Will furnish a certificate dated as of the date of delivery of the Bonds stating that there IS not now known to be pending or threatened any liligalion restraining or enjOining the execulion or delivery of the Fiscal Agent Agreement or the sale or delivery of the Bonds or In any manner questlOmng the proceedings and authonty under winch the Fiscal Agent Agreement IS to be executed and delivered or the Bonds are to be delivered or affecting the valiwty thereof 76 Agenda Item No 2 Page 263 of 316 II II CONCLUDING INFORMATION NO RATINGS ON THE BONDS The Authonty has not made and does not contemplate makmg any apphcatlOn for a ratmg on the Bonds No such ratmg should be assumed based upon any other Authonty ratmg that may be obtamed ProspectIve purchasers of the Bonds are reqUIred to make mdependent determmal10ns as to the credit quahty of the Bonds and thelf appropnateness as an mvesllnent Should a Bondowner elect to sell a Bond pnor to mal1mty no representatIOns or assurances can be made that a market wIll have been estabhshed or mamtamed for the purchase and sale of the Bonds The Underwnter assumes no obhgatlOn to estabhsh or mamtam such a market and IS not obhgated to repurchase any of the Bonds at the request of the owner thereof UNDERWRITING Southwest Secunl1es Inc Newport Beach CalIfornIa (the Underwnter) IS offenng the Bonds at the pnces set forth on the cover page hereof The mll1al offenng pnces may be changed from tIme to lime and concessIOns from the offermg pnces may be allowed to dealers banks and others The Underwnter has purchased the Bonds at a pnce equal to approxImately % ($ ) of the aggregate pnnclpal amount of the Bonds whICh amount represents the pnnclpal amount of the Bonds less the Underwnter s dIscount of $ and a premlUm of $ The Underwnter wIll pay certaIn of Its expenses relatIng to the offenng EXPERTS The Market AbsorptIOn Study prepared by EmpIre Econormcs Inc CapIstrano Beach CahfornIa and the AppraIsal prepared by Hams Realty AppraIsal Newport Beach CahfomIa as well as the SpecIal Tax projectIOns prepared by Hams & AssocIates irvIne Cahfornla Special Tax Consultant have been mcluded m thIS OffiCIal Statement In rehance on and upon the authonty of saId firms as experts In the matters covered therem THE FINANCING CONSULTANT The matenal contaIned m th,s OffiCIal Statement was prepared by Rod Gmm AssocIates Inc HuntIngton Beach Cahfornla an Independent finanCIal consultIng firm who adVised the Authonty as to the finanCIal structure and certaIn other financIal matters relatmg to the Bonds The InformatIOn set forth herem has been obtaIned by Rod Gunn AssocIates Inc from sources whIch are beheved to be rehable but such InformatIOn IS not guaranteed by Rod Gunn AssocIates Inc as to accuracy or completeness nor has It been Independently venfied Fees paId to Rod Gunn AssocIates Inc are contIngent upon the sale and dehvery of the Bonds FORWARD LOOKING STATEMENTS Certam statements Included or Incorporated by reference m thiS OffiCIal Statement consl1tute forward lookmg statements wlthm the meanmg of the Umted States Pnvate Securll1es LIl1gal1on Reform Act of 1995 SectIOn 21 E of the Umted States Secunl1es Exchange Act of 1934 as amended and Secl10n 27 A of the Umted States Secunl1es Act of 1933 as amended Such statements are generally Idenl1fiable by the termmology used such as plan expect estimate project budget or SImIlar words Such forward lookmg statements mclude but are not hmlted to certam statements contamed m the mformal1on under the captIOn SPECIAL TAXES AND DISTRICT BONDS DEBT SERVICE COVERAGE herem 77 Agenda Item No 2 Page 264 of 316 THE ACHIEVEMENT OF CERTAIN RESULTS OR OTHER EXPECTATIONS CONTAINED IN SUCH FORWARD LOOKING STATEMENTS INVOLVE KNOWN AND UNKNOWN RISKS UNCERTAINTIES AND OTHER FACTORS WHICH MAY CAUSE ACTUAL RESULTS PERFORMANCE OR ACHIEVEMENTS DESCRIBED TO BE MATERIALLY DIFFERENT FROM ANY FUTURE RESULTS PERFORMANCE OR ACHIEVEMENTS EXPRESSED OR IMPLIED BY SUCH FORWARD LOOKING STATEMENTS THE AUTHORITY DOES NOT PLAN TO ISSUE ANY UPDATES OR REVISIONS TO THE FORWARD LOOKING STATEMENTS SET FORTH IN THIS OFFICIAL STATEMENT ADDITIONAL INFORMATION The summanes and references contamed herem With respect to the Indenture the Fiscal Agent Agreement the Bonds statutes and other documents do not purport to be comprehensive or defimtlve and are qualified by reference to each such document or statute and references to the Bonds are qualified m their entirety by reference to the form hereof mcluded m the Indenture Copies of the Indenture and the Fiscal Agent Agreement are available for mspectlOn dunng the penod of Imtlal offenng on the Bonds at the offices of the Underwriter Southwest Secuntles Inc 620 Newport Center Dnve SUite 300 Newport Beach California 92660 telephone (949) 717 2000 Copies of these documents may be obtamed after delivery of the Bonds from the City through the City Manager City of Lake Elsmore 130 S Mam Street Lake Elsmore California 92530 REFERENCES 1\ Any statements m thiS OffiCial Statement mvolvmg matters of opmlOn whether or not expressly so stated are mtended as such and not as representatIOns of fact ThiS OffiCial Statement IS not to be construed as a contract or agreement between the Authonty and the purchasers or Owners of any of the Bonds EXECUTION The execution of thiS OffiCial Statement by the Executive Director has been duly authonzed by the Lake Elsmore Public Fmancmg Authonty LAKE ELSINORE PUBLIC FINANCING AUTHORITY By /s/ City Manager of the City 78 Agenda Item No 2 Page 265 of 316 APPENDIX A SUMMARY OF THE INDENTURE The followmg IS a summary of certam proVISIOns under the Indenture to the Bonds and does not purport to be a complete restatement thereof Reference IS hereby made to the Indenture for further mformatlOn m thIS regard Caples of the Indenture are aVallable from the Authorlty upon request upon payment of a charge for copymg handlmg and mallmg For convemence m the dIscussIOn below references are made to certam funds and accounts relatmg to the Bonds In the event other serles of bonds are Issued m the fUture separate fUnds and accounts with sImIlar names but approprlate bond Serles desIgnatIOn have been or WIll be established wIth respect to such serles of bonds DefimtIon of CertaIn Terms In the Indenture Unless otherwise defined m thiS OffiCial Statement the followmg terms have the followmg meanmgs Act means Arlicles I through 4 (commencmg with SectIOn 6500) of Chapter 5 DIvIsion 7 Title I of the Government Code ofthe State as m eXistence on the Closmg Date or as thereafter amended from lime to lime Annual Debt Service means for each Bond Year with respect to each senes of Bonds the sum of (a) the mterest payable on such senes ofOutstandmg Bonds m such Bond Year and (b) the pnnclpal amount of such senes of Outstandmg Bonds scheduled to be paid 10 such Bond Year AuthOrity Representative means the Chairperson Vice Chairperson Execulive Director ASSistant Execulive Drrector or Treasurer of the Authonty or any other authonzed represeutalive of the Authonty as eVIdenced by a certificate of the Charrperson or Execulive Drrector Bond Counsel means an attorney at law or a firm of attorneys selected by the CFD of natIOnally recogOlzed standmg 10 matters pertammg to the tax exempt nature of mterest on bonds Issued by states and their pohlical subdiVISions duly admitted to the praclice of law before the highest court of any state of the UOlted States of Amenca or the Dlstnct of Columb18 Bond Law means the Marks Roos Local Bond Poohng Act of 1985 constltutmg ArtICle 4 of the Act (commencmg With SectIOn 6584) as 10 eXistence on the Closmg Date or as thereafter amended from lime to lime Bond Year means each twelve month penod begmOlng on September 2 of each year and endmg September I of the followmg year except that the first Bond Year shall begm on the Closmg Date and end on September I 2008 proVided however that for purpose of calculatmg the reserve reqUirement under the code Bond Year shall mean the one year penod begmnmg on the closmg date and endmg one year later Busmess Day means a day of the year other than a Saturday or Sunday on which banks 10 Los Angeles Cahforn18 and San FranCISCo Cahfornla are not reqUired or authonzed to remam closed and on whICh The New York Stock Exchange IS not closed Cash Flow Management Fund ReqUirement means as of any calculatIOn date an amount equal to 15% of the Maximum Annual Debt Service Certificate or Written Request of the Authonty means a wntten certificate or wntten request Signed 10 the name of the Authonty by an Authonty RepresentatIve Any such certificate or request may but need not be combmed m a smgle mstrument With any other mstrument oplUlon or representalion and the two or more so combmed shall be read and construed as a smgle mstrument Al Agenda Item No 2Page 266 of 316 Closmg Date means the date of dehvery of the Bonds to the ongmal purchasers thereof Code means the Internal Revenue Code of 1986 as m effect on the date of Issuance of the Bonds or (except as otherwise referenced herem) as It may be amended to apply to obhgatlOns Issued on the date of Issuance of the Bonds together With proposed temporary and final regulations promulgated and official pubhc gUidance pubhshed under the Code Corporate Trust Office means the corporate trust office of the Trustee at the address set forth m the Indenture or such other office deSignated by the Trustee from time to time and such office as the Trustee may deSIgnate m wntmg to the Authonty Costs of Issuance means all expenses mcurred m connectIOn With the authonzatlOn Issuance sale and dehvery of the Bonds the purchase of the Dlstnct Bonds mcludmg but not hmlted to all compensatIOn fees and expenses (mcludmg but not luruted to fees and expenses for legal counsel) of the Authonty and the Trustee compensation to any financial consultants or underwnters legal fees and expenses fihng and recordmg costs ratmg agency fees costs of preparation and reproductIOn of documents and costs of pnntmg Defeasance Secuntles mean With respect to the Bonds (A) Cash (msured at all times by the Federal DepOSit Insurance CorporatIOn) (B)ObhgatlOns of or obhgatlOns guaranteed as to prmClpal and mterest by the U S or any agency or mstrumentahty thereof when such obhgatlOns are backed by the full faith and credit of the U S mcludmg (I)U S treasury obhgatlOns (u)All direct or fully guaranteed obhgatlons (m)Farmers Home AdlIllmstratlOn (Iv)General ServICes Admmlstratlon (v)Guaranteed Title XI financmg (vI)Govemment NatIOnal Mortgage ASSOCiatIOn (GNMA) (vu)State and Local Government Senes Any secunty used for defeasance must proVide for the timely payment of prmclpal and mterest and cannot be callable or prepayable pnor to matunty or earher redemptIOn of the Bonds (excludmg secuntles that do not have a fixed par value and/or whose terms do not promise a fixed dollar amount at matunty or call date) Dlstnct Bonds means the Commumty Facilities Dlstnct No 2005 5 of the City of Lake Elsmore Special Tax Bonds 2007 Senes A A2 Agenda Item No 2 Page 267 of 316 DTC means The Depository Trust Company New York New York and Its successors and assigns Event of Default means any of the events descnbed m the Indenture Excess Investment Earnmgs means the amount of excess mvestment eammgs detenmned to be subject to rebate to the Umted States of Amenca with respect to the mvestment of the gross proceeds of the Bonds detenmned pursuant to SectIon 148(1) of the Code Fiscal Year means any twelve month penod extendmg from July I m one calendar year to June 30 of the succeedmg calendar year both dates mcluslve or any other twelve month penod selected and designated by the Authonty as Its offiCIal fiscal year penod and certIfied to the Trustee m wntmg by an Authonty Representative Indenture means the Indenture of Trust as ongmally executed or as It may from time to time be supplemented modified or amended by any Supplemental Indenture pursuant to the Indenture Independent Accountant means any certified pubhc accountant or firm of certIfied pubhc accountants appomted and paid by the Authonty and who or each of whom (a) IS m fact mdependent and not under dommatlOn of the Authonty or the CIty (b) does not have any substantial mterest direct or mdirect m the Authonty or the City and (c) IS not connected With the Authonty or the City as an officer or employee of the Authonty or the City but who may be regularly retamed to make annual or other audits of the books of or reports to the Authonty or the City Information Semces means Fmanclal InformatIOn Inc s Dally Called SpeCIal Service 30 Montgomery Street 10th Floor Jersey City NJ 07302 Attention Editor Mergent/FIS Inc 5250 77 Center Dnve SUlte 150 Charlotte North Carohna 28217 AttentIOn MunICipal News Reports and Kenny S&P 55 Water Street 45th Floor New York New York 10041 AttentIOn NotificatIOn Department and m accordance with then current guldehnes of the Secuntles and Exchange CommISSIOn such other addresses and/or such other servICes provldmg mformatlOn With respect to the redemptIOn of bonds as the Authonty may deSignate m a Request of the Authonty dehvered to the Trustee Interest Payment Date means March I and September I m each year beglnnmg March I 2008 and contmumg thereafter so long as any Bonds remam Outstandmg Letter of RepresentatIons means the letter of the Authonty and the Trustee dehvered to and accepted by DTC (or such other Secuntles DepOSitory) on or pnor to the Issuance of the Bonds m book entry form settmg forth the baSIS on whICh DTC (or such other Securities DepOSitory) serves as depOSitory for the Bonds Issued m book entry form as ongmally executed or as It may be supplemented or reVised or replaced by a letter to a substitute Secuntles DepOSitory MaXimum Annual Debt Service means as of the date of calculatIOn the maxnnum amount obtamed by totahng for the current or any future Bond Year the sum of (a) the pnnclpal amount of all such Outstandmg Bonds maturmg m such Bond Year and (b) the mterest whICh would be due durmg such Bond Year on the aggregate pnnclpaJ amount of such Bonds whICh would be Outstandmg m such penod If such Bonds are rehred as scheduled but deductmg and excludmg from such aggregate pnnclpal amount the aggregate pnnclpal amount of such Bonds no longer Outstandmg Moody s means Moody s Investors Service and Its successors and assigns Outstandmg when used as of any partICular tIme With reference to Bonds means all Bonds theretofore executed Issued and dehvered by the Authonty under the Indenture except (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellatIOn (b) Bonds paid or deemed to have been paid wlthm the meanmg of the Indenture and (c) Bonds m heu of or m substitutIOn A3 Agenda Item No 2 Page 268 of 316 II for which other Bonds shall have been executed Issued and delivered pursuant to the Indenture or any Supplemental Indenture Owner or "Bond Owner when used with respect to any Bond means the person m whose name the ownership of such Bond shall be registered on the Reglstral10n Books Permitted Investments meanS With respect to the Bonds any of the followmg which at the time of mvesturent are legal mvestments under the laws of the State for the moneys proposed to be mvested therem but only to the extent that the same are acqUired at FlUr Market Value (A) (I) Cash (msured at all limes by the Federal DepOSit Insurance Corporal1on) (2) ObhgatlOns of or obligal1ons guaranteed as to pnnclpal and mterest by the U S or any agency or mstrumentahty thereof when such obhgal1ons are backed by the full faith and credit of the U S mcluding (I)U S treasury obligal1ons (n)All direct or fully guaranteed obhgal1ons (m)Farmers Home AchnmlstratlOn (Iv)General Services AchnlOlstratlon (v)Guaranteed Title XI financmg (vI)Government NatIOnal Mortgage ASSOCiatIOn (GNMA) (vn)State and Local Government Senes (B) (1) ObhgatlOns of any of the followmg federal agencies which obhgatlOns represent the full faith and credit of the UOlted States of Amenca mcludmg (I) Export Import Bank (n) Rural EconomlC CommuOlty Development AchnmlstratlOn (m) US Manl1me AdmlOlstratlOn (IV) Small Busmess Ad1mOlstratlOn (v) U S Deparl1nent ofHousmg & Urban Development (pHAs) (VI) Federal Housmg AchnmlstratlOn (vn) Federal Fmancmg Bank (2) Drrect ObhgatlOns of any of the folloWlOg federal agencies whlCh obhgal1ons are not fully guaranteed by the full faith and credIt of the UOlted States of Amenca (I) SeOlor debt obligal1ons Issued by the Federal NatIOnal Mortgage Assoclal1on (FNMA) or Federal Home Loan Mortgage CorporatIOn (FHLMC) (n) Obhgal1ons of the Resolul1on Fundmg CorporatIOn (REFCORP) (m) SeOlor debt obhgatlOns of the Federal Home Loan Bank System (IV) SeOlor debt obhgal1ons of other Government Sponsored AgenCies approved by the Insurer (3) U S dollar denomlOated depOSit accounts federal funds and bankers acceptances With domestic commercial banks which may mclude the Trustee and ItS affiliates which have a raung on their short term certificates of depOSit on the date of purchase of P I by Moody s and A I or A I + by S&P and matunng not more than 360 A4 Agenda Item No 2 Page 269 of 316 calendar days after the date of purchase (Ratmgs on holdmg compames are not considered as the ratmg of the bank) (4) Cornmerclal paper whICh IS rated at the ttme of purchase 10 the smgle highest classIficatIOn P I by Moody s and A I + by S&P and which matures not more than 270 calendar days after the date of purchase (5) Investlnents 10 a money market fund rated AAAm or AAAm G or better by S&P mcludmg funds for which the Trustee ItS parent company If any or any affiliates or subsldlanes of the Trustee proVide mvestment advIsory or other management servIces (6) Pre refunded Mumclpal ObligatIOns defined as follows any bonds or other obligattons of any state of the Umted States of Amenca or of any agency mstrumentality or local governmental umt of any such state which are not callable at the optIOn of the Authonty pnor to matunty or as to which Iffevocable mstructlons have been given by the Authonty to call on the date specified 10 the nottce and (A) whICh are rated based on an Irrevocable escrow account or fund (the escrow) 10 the highest ratmg category of Moody s or S&P or any successors thereto or (B)(I) which are fully secured as to pnnClpal and mterest and redemptIOn premIUm If any by an escrow conslstmg only of cash or obligatIOns descnbed 10 paragraph A (2) above which escrow may be applied only to the payment of such pnnclpal of and mterest and redemptton premIUm If any on such bonds or other obligatIOns on the matunty date or dates thereof or the specified redemptIOn date or dates pursuant to such lITevocable mstructtons as appropnate and (ll) which escrow IS suffiCient as venfied by a natIOnally recogOlzed mdependent certtfied public accountant to pay pnnClpal of and mterest and redemptton premIUm If any on the bonds or other obligattons descnbed m thiS paragraph on the matunty date or dates specified 10 the lITevocable mstructlOns referred to above as appropnate (7) Mumclpal obligatIOns rated Aaa/ AAA or general obligatIOns of States With a ratmg of A2/ A or higher by both Moody s and S&P (8) Investlnent Agreements approved m wntmg by the Insurer (supported by appropnate opmlOns of counsel) (9) the Local Agency Investment Fund of the State of California created pursuant to SectIOn 16429 1 of the California Government Code and (10) other forms of mvestlnents (mcludmg repurchase agreements) approved m wntmg by the Insurer (C) The value of the above mvestments shall be determmed as follows a) For the purpose of determmmg the amount m any fund all Permitted Investlnents credited to such fund shall be valued at faIT market value The Trustee shall determme A5 Agenda Item No 2 Page 270 of 316 the fair market value based on accepted mdustry standards and from accepted mdustry provIders Accepted mdustry proVIders shall melude but are not hmlted to pncmg servIces proVIded by Fmanclal TImes Interachve Data CorporatIOn Memll Lynch Salomon SmIth Bamey Bear Steams or Lehman Brothers b) As to certificates of depOSIt and bankers acceptances the face amount thereof plus accrued mterest thereon and c) As to any mvestment not specIfied above the value thereof estabhshed by pnor agreement among the Authonty the Trustee and the Insurer Record Date' means With respect to any Interest Payment Date the fifteenth (15th) calendar day of the month precedmg such Interest Payment Date RedemptIOn Revenues means (a) amounts receIved from the redemphon of the Dlstnct Bonds from amounts conshtutmg prepayments of SpeCIal Taxes (b) amounts receIved from the optIOnal redemphon of the Dlstnct Bonds and (c) amounts received from the special mandatory redemptIOn of the Dlstnct Bonds 'RegIstratIon Books means the records mamtamed by the Trustee pursuant to the Indenture for the regIstratIOn and transfer of ownershIp of the Bonds Revenues means (a) all amounts payable by the Dlstnct as pnnclpal or mterest on the Dlstnct Bonds (b) all moneys deposIted and held from tIme to hme by the Trustee m the funds and accounts estabhshed hereunder for the Bonds other than the Rebate Account the RedemptIOn Fund and the ReSidual Fund and (c) mcome and gams With respect to the mvestment of amounts on depOSIt 10 the funds and accounts estabhshed hereunder for the Bonds other than the Rebate Account the RedemptIOn Fund and the ReSIdual Fund S&P means Standards & Poor s a dIVISIOn of The McGraw HIli Compames It successors and assIgns SecurItIes DepOSItorIes means DTC 55 Water Street New York 10041 AttentIOn Call NotificatIOn Department Fax (212) 855 7232 and 10 accordance WIth then current gUldehnes of the Secunhes and Exchange CommIssIOn such other addresses and/or such other secunhes deposltones as the Authonty may deSIgnate m a certificate of the Authonty dehvered to the Trustee Supplemental Indenture means any mdenture agreement or other mstrument hereafter duly executed by the Authonty and the Trustee 10 accordance With the provIsIOns of the Indenture Tax and Non ArbItrage CertIficate means the Tax and Non Arbitrage CertIficate dated the date of closmg and executed by the Authonty Tax RegulatIons means temporary and permanent regulatIOns promulgated under or WIth respect to SectIOn 103 and Sechons 141 through 150 meluslve of the Code Trustee means Umon Bank NatIOnal ASSOCIatIOn and ItS successors and assIgns and any other corporatIOn or aSSOCIatIOn whIch may at any tIme be substItuted m ItS place as proVIded m the Indenture Reserve Account means the account by that name estabhshed and held by the Trustee pursuant to the Indenture Reserve ReqUIrement means as of any calculatIOn date an amount equal to the least of (I) ten percent (10%) of the proceeds of the 2007B Bonds (wlthm the meanmg of sectIOn 148 of the Code) (11) 125% of A6 Agenda Item No 2 Page 271 of 316 average Annual Debt Service with respect to the Bonds or (m) MaJ<lmum Annual Debt Service with respect to the Bonds REVENUES, FLOW OF FUNDS Pledge of Revenues, AssIgnment of RIghts The Bonds shall be secured by a first hen on and pledge (whICh shall be effected 10 the manner and to the extent heremafter provided) of all of the Revenues and RedemptIOn Revenues and a pledge of all of the moneys m the Revenue Fund Bond Fund RedemptIOn Fund and 10 the Cash Flow Management Fund mcludmg all amounts denved from the mvestment of such moneys The Bonds shall be equally secured by a pledge charge and first hen upon the Revenues and RedemptIOn Revenues and such moneys Without pnonty for number date of Bonds date of execulion or date of dehvery and the payment of the mterest on and pnnclpal of the Bonds and any premiums upon the redemplion of any thereof shall be and are secured by an exclUSIVe pledge charge and first hen upon the Revenues and RedemptIOn Revenues and such moneys So long as any of the Bonds are Outstandmg the Revenues and RedemptIOn Revenues and such other money shall not be used for any other purpose except as descnbed hereunder for the payment of the Bonds except that out of the Revenues and RedemptIOn Revenues there may be apportioned such sums for such purposes as are expressly permitted by the Indenture The Authonty transfers 10 trust and assigns to the Trustee for the benefit of the Owners from lime to lime of the Bonds all of the Revenues and all of the nght litle and mterest of the Authonty (but not the obhgatlOns) m the Dlstnct Bonds (other than certam nghts descnbed m the Indenture) The Trustee shall be enlitled to and shall receive all of the Revenues and any Revenues collected or received by the Authonty shall be deemed to be held and to have been collected or received by the Authonty as the agent of the Trustee and shall be paid by the Authonty to the Trustee The assignment to the Trustee IS solely m Its capacity as Trustee under the Indenture and m acceptmg such assignment and takmg any actIOns With respect to the DIStnCt Bonds the Trustee shall be entitled to all the mdemmlies proteclions Immumtles and hmltatlOns from hablhty afforded It as Trustee under the Indenture The Trustee also shall be enlitled to and subject to the proVISions of the Indenture shall take all steps aclions and proceedmgs reasonably necessary 10 ItS Judgment to enforce either Jomtly With the Authonty or separately all of the nghts of the Authonty and all of the obhgatlOns of the Dlstnct under the District Bonds ReceIpt, Deposit and AppbcatIons of Revenues DepOSIt of Revenues, Revenue Fund All Revenues (excludmg RedemptIOn Revenues) shall be promptly deposited by the Trustee upon receipt thereof m a special fund deSignated as the Revenue Fund which the Trustee shall estabhsh mamtam and hold m trust as prOVided m the Indenture DeposIt of Revenues Bond Funds ,I The Trustee shall estabhsh mamtam and hold m trust a separate fund one enlitled the Bond Fund Wlthm the Bond Fund the Trustee shall estabhsh mamtam and hold 10 trust separate speCial accounts enlitled Interest Account and Prmclpal Account and the Reserve Account On or before each Interest Payment Date the Trustee shall transfer from the Revenue Fund for depOSit first mto the Bond Fund the followmg amounts 10 the pnonty set forth below A7 Agenda Item No 2 Page 272 of 316 ApplicatIon of Revenues Bond Fund On or before each Interest Payment Date the Trustee shall transfer from the Revenue Fund and deposit mto the Bond Fund and the followmg special accounts therem the followmg amounts m the followmg order of pnonty the reqUirements of each such special account (mcludmg the makmg up of any deficiencies m any such account resultmg from lack of Revenues suffiCient to make any earher reqUired depOSit) at the tune of depOSit to be sal1sfied before any transfer IS made to any account subsequent m pnonty Interest Account On or before each Interest Payment Date the Trustee shall depOSit m the Interest Account an amount reqUired to cause the aggregate amount on depOSit m the Interest Account to equal the amount of mterest beconung due and payable on such Interest Payment Date on all Outstandmg Bonds No depOSit need be made mto the Interest Account If the amount contamed therem IS at least equal to the mterest becommg due and payable upon all Outstandmg Bonds on such Interest Payment Date All moneys m the Interest Account shall be used and Withdrawn by the Trustee solely for the purpose of paymg the mterest on the Bonds as It shall become due and payable (mcludmg accrued mterest on any Bonds redeemed pnor to matunty) PrmcllJa/ Account On or before each date on which the pnnclpal of the Bonds shall be payable the Trustee shall depOSit m the Pnnclpal Account an amount reqUired to cause the aggregate amount on depOSit m the Pnnclpal Account to equal the aggregate amount of pnnclpal (mcludmg smkmg fund payments) commg due and payable on such date on the Bonds pursuant to the Indenture All moneys m the Pnnclpal Account shall be used and withdrawn by the Trustee solely for the purpose of paymg the pnnclpalofthe Bonds (mcludmg smkmg fund payments) Reserve Account All amounts on depOSit m the Revenue Fund on or before each Interest Payment Date to the extent not reqUired to pay any mterest on or pnnclpal of any Outstandmg Bonds then havmg come due and payable shall be credited to the replemshment of the Reserve Account m an amount suffiCient to mamtam the Reserve ReqUirement therem The Authonty shall depOSit from the repayment of the Dlstnct Bonds (and from any available surplus revenues With respect to other senes of local agency revenue bonds related to community faclhl1es dlstncts Issued by the Authonty to the extent pernutted by law and to the extent such surplus revenues are available to replemsh the Reserve Account to ItS reqUirement) and mamtam an amount of money equal to the Reserve ReqUirement m the Reserve Account at all limes while the Bonds are Outstandmg Amounts m the Reserve Account Will be used to pay debt service on the Bonds to the extent other moneys (mcludmg amounts m the Cash Flow Management Fund) are not aVailable therefor Earmngs on amounts m the Reserve Account shall be deposited mto the Revenue Fund If and to the extent such eammgs are not reqUired to be retamed m the Reserve Account to meet the Reserve ReqUirement Upon mandatory redemptIOn from prepayment of the Dlstnct Bonds amounts on depOSit m the Reserve Account shall be reduced (to an amount not less than the Reserve ReqUirement) and the excess moneys shall be transferred to the Revenue Fund Amounts m the Reserve Account =y be used to pay the final year s debt servICe on the Bonds Surplus All remammg amounts on September 2 (or the next Busmess Day to the extent September 2 IS not a Busmess Day) of each year commencmg September 2 2008 on depOSit m the Revenue Fund shall be transferred to the ReSidual Fund A8 Agenda Item No 2 Page 273 of 316 Rebate Account The Trustee shall deposit m the Rebate Account from lime to lime as set forth m the Indenture an amount detenmned by the Authonty to be subject to rebate to the Umted States of Amenca m accordance with the Indenture Amounts m the Rebate Account shall be applied and disbursed by the Trustee solely for the purposes and at the times set forth m written requests of the Authonty filed With the Trustee pursuant to the Indenture The Trustee shall not be responsible for calculatmg rebate amounts or for the adequacy or correctness of any rebate report or rebate calculatIOns The Trustee shall be deemed conclUSively to have complied With the proVIsions of the Indenture and any other agreement relatmg to the Bonds regardmg calculalion and payment of rebate If It follows the dlreclions of the Authonty and It shall have no mdependent duty to review such calcuJatlOns or enforce the compliance With such rebate reqUirements by the Authonty Cash Flow Management Fund Establishment of Cash Flow Management Fund The Indenture establishes as a separate fund to be held by the Trustee the Cash Flow Management Fund to the credit of winch a depOSit shall be made as reqUired by the Indenture Moneys m the Cash Flow Management Fund shall be held m trust by the Trustee for the benefit of the Owners of the Bonds and shall be disbursed as proVided below Disbursement Moneys m the Cash Flow Management Fund shall be used (pnor to any draw on the Reserve Account) solely for the purpose of paymg the pnnClpal of mcluding smkmg fund payments and mterest on any Bonds when due m the event that the moneys m the Interest Account or the PnnClpal Account are msuffiClent therefor If the amounts m the Interest Account or the Prmclpal Account are msufficlent to pay the pnnclpal of mcludmg smkmg fund payments or mterest on any Bonds when due the Trustee shall withdraw from the Cash Flow Management Fund for depOSit m the Interest Account or the Pnnclpal Account moneys necessary for such purposes In conneclion With any redemplion of the Bonds or a parlial defeasance of the Bonds m accordance With the Indenture amounts m the Cash Flow Management Fund may be applied to such redemptIOn or partial defeasance so long as the amount on depOSit m the Cash Flow Management Fund followmg such redemptIOn or partial defeasance equals the Cash Flow Management Fund Requrrement To the extent that the Cash Flow Management Fund IS at the Cash Flow Management Fund ReqUirement as of the first day of the final Bond Year for the Bonds amounts m the Cash Flow Management Fund may be applied to pay the pnnclpal of and mterest due on the Bonds m the final Bond Year for such Issue Moneys m the Cash Flow Management Fund m excess of the Cash Flow Management Fund ReqUirement not transferred m accordance With the precedmg provIsions of thiS paragraph shall be Withdrawn from the Cash Flow Management Fund on September 2 of each year and transferred to the ReSidual Fund Redemption Fund The Indenture establishes as a separate fund to be held by the Trustee the RedemptIOn Fund to the credit of which the Authonty shall depOSit Immediately upon receipt all Redemption Revenues Moneys m the RedemptIOn Fund shall be held m trust by the Trustee for the benefit of the Authonty and the Owners of the Bonds and shall be used and Withdrawn by the Trustee to redeem Bonds pursuant to the Indenture on the date thereof A9 Agenda Item No 2 Page 274 of 316 Residual Fund Establishment of ResIdual Fund The Indenture estabhshes as a separate fund to be held by the Trustee the Residual Fund to the credit of which a deposit shall be made as reqUired by the Indenture (from the Revenue Fund) Moneys m the Residual Fund shall be held m trust by the Trustee for the benefit of the Authonty and shall be disbursed as prOVided below The amounts m the Residual Fund are not pledged to the repayment of the Bonds DIsbursement On September 2 of each year commencmg September 2 2008 the Trustee shall transfer any amounts m the Residual Fund for the followmg purposes m the followmg order of pnonty (I) to the Cash Flow Management Fund an amount Ifany reqUired to restore the amount on depOSit m the Cash Flow Management Fund to the Cash Flow Management Fund ReqUirement (2) at the wntten dlreclion of the Authonty to the trustee of any other senes of local agency revenue bonds related to commumty faclhlies dlstncts Issued by the Authonty to the extent penmtted by law an amount reqUired to replemsh any reserve account to ItS reqUirement With respect to such senes of bonds and at the electiOn of the Authonty an amount to replemsh any cash flow management fund to ItS reqUirement with respect to such senes of bonds (3) to the Fiscal Agent for the Dlstnct Bonds for depOSit m the RedemptiOn Fund for redemptiOn of the Dlstnct Bonds (m proportiOn to the outstandmg pnnclpal amount With respect to each senes of Distnct Bonds or such other fair allocatiOn detenmned by the Authonty) unless the Trustee has received wntten directiOn from the Authonty to expend such remammg funds held m the ReSidual Fund for any lawful purposes of the Authonty mcludmg but not hmlted to paymg or relmbursmg the payment of the costs and expenses mcurred by the City or the Authonty m adimmstenng the Bonds and the DiStrict Bonds paymg costs of pubhc capltalllDprovements or reducmg the SpeCial Taxes (m proporlion to the outstandmg pnnclpal amount With respect to each senes of Dlstnct Bonds or such other fair allocatiOn detennmed by the Authonty) which are to be leVied m the current or the succeedmg Fiscal Year upon the properties which are subject to the SpeCial Tax wlthm the Dlstnct Bond Purchase Fund The Indenture estabhshes a separate fund to be known as the Bond Purchase Fund mto whICh shall be deposited a portiOn of the proceeds of the sale of the Bonds m the amount set forth m the Indenture The Trustee shall disburse all amounts m the Bond Purchase Fund on the Closmg Date to purchase the DistrICt Bonds Followmg the disbursement of all amounts to purchase the Dlstnct Bonds the Trustee shall close the Bond Purchase Fund Costs of Issuance Fund The Indenture estabhshes a fund to be held by the Trustee known as the Costs of Issuance Fund mto which shall be deposited a portiOn of the Bond proceeds as set forth m the Indenture The moneys m the Costs ofIssuance Fund shall be used to pay Costs ofIssuance from time to lime upon receipt of a Wntten Request of the Authonty On the date which IS one hundred twenty (120) days followmg the CloslOg Date or upon the earher receipt by the Trustee of a Wntten Request of the Authonty statmg that all Costs ofIssuance have been paid the Trustee shall transfer all remammg amounts m the Costs ofIssuance Fund to the Revenue Fund The Authonty may at any tllDe file a Wntten Request of the Authonty requestlOg AIO Agenda Item No 2 Page 275 of 316 that the Trustee retam a specified amount m the Costs of Issuance Fund and transfer to the Revenue Fund all remammg amounts and the Trustee shall comply With such request Investments All moneys m any of the funds or accounts established With the Trustee pursuant to the Indenture shall be mvested by the Trustee solely m Pernntted Investtnents pursuant to the Wntten Request of the Authonty given to the Trustee at least two (2) Busmess Days m advance of the makmg of such mvesttnents Each such wntten directIOn shall contam the representatIOn of the Authonty that the mvesttnents Identlfied therem constltute Perrmtted Investments upon which the Trustee may conclusively rely In the absence of any such directIOn from the Authonty the Trustee shall mvest any such moneys m clause (d) of the defimtlon ofPerrmtted Investtnents (I e money market funds) ObligatIOns purchased as an mvesttnent of moneys m any funds shall be deemed to be part of such fund or account All mterest or gam denved from the mvesttnent of amounts m any of the funds or accounts established shall be deposited m the fund or account from which such mvestment was made For purposes of acqumng any mvesttnents the Trustee may commmgle funds held by It upon the Wntten Request of the Authonty The Trustee or Its affiliate may (but shall not be obligated to) act as pnnclpal or agent m the acqUisitIOn or dlsposltlon of any mvesttnent and shall be entitled to Its customary fees therefor The Trustee IS reqUired to sell or present for redemptIOn any Pernntted Investtnent It purchases whenever It shall be necessary to proVide momes to meet any reqUired payment transfer withdrawal or disbursement from the fund to which such pernntted mvestment IS created The Trustee shall mcur no liability for losses ansmg from any such mvestments The Trustee may purchase or sell to Itself or any affiliate as pnnClpal or agent mvesttnents authonzed by the Indenture The Trustee may act as purchaser or agent m the makmg or dlsposmg of any mvestment Such mvesttnents If registered shall be registered m the name of the Trustee for the benefit of the Owners and held by the Trustee The Trustee or any of ItS affiliates may act as sponsor adVisor or manager or proVide admmlstratlve services m connectlon With any Pernntted Investtnents Investtnent of funds IS also subject to the provlSlons of the Tax and No Arbitrage Certificate ValuatIon and DIspOSItIon of Investments All mvesttnents of amounts deposited m any fund or account created by or pursuant to the Indenture or otherwise contammg gross proceeds of the Bonds (wlthm the meamng of sectIOn 148 of the Code) shall be acqUired disposed of and valued (as of the date that valuatlon IS reqUired by the Indenture or the Code) at Fair Market Value (as defined m the Indenture) Notwlthstandmg the prevIOus sentence mvesttnents m funds or accounts (or portIOns thereof) that are subject to a Yield restnctlOn under the prOVISIOns of the Code shall be valued at thelf present value (wlthm the meanmg of sectIOn 148 of the Code) The Fiscal Agent shall not be liable for venficatlOn of the applicatIOn of such sectlons of the Code COVENANTS OF THE AUTHORITY Punctual Payment The Authonty shaJJ punctually payor cause to be paid the pnnClpal mterest and premIUm (If any) to become due m respect of all the Bonds m stnct confornnty With the terms of the Bonds and of the Indenture accordmg to the true mtent and meanmg of but only out of Revenues and other assets pledged for such payment as prOVided m the Indenture ExtenSIOn of Payment of Bonds The Authonty shall not directly or mdlrectly extend or assent to the extensIOn of the maturity of any of the Bonds or the time of payment of any claims for mterest by the purchase of such Bonds or by any other arrangement and m case the matunty of any of the Bonds or the tlme of payment of any such claims for mterest shall be extended such Bonds or claims for mterest shall All Agenda Item No 2 Page 276 of 316 not be entltled 10 case of any default to the benefits of the Indenture except subject to the pnor payment 10 full of the prmclpal of all of the Bonds then Outstandmg and of all claims for mterest thereon which shall not have been so extended Nothmg 10 thiS SectIOn shall be deemed to lnmt the nght of the Authonty to Issue Bonds for the purpose of refundmg any Outstandmg Bonds and such Issuance shall not be deemed to constltute an extensIOn of matunty of the Bonds Agamst Encumbrances The Authonty shall not create or penmt the creatIOn of any pledge hen charge or other encumbrance upon the Revenues and other assets pledged or assigned under the Indenture while any of the Bonds are Outstandmg except the pledge and assignment created by the Indenture Subject to this hmltatlOn the Authonty expressly reserves the nght to enter mto one or more other mdentures for any of Its corporate purposes mcludmg other programs under the Bond Law and reserves the nght to Issue other obhgatlOns for such purposes Power to Issue Bonds and Make Pledge and ASSignment The Authonty IS duly authonzed pursuant to law to Issue the Bonds and to enter mto the Indenture and to pledge and asSign the Revenues the Dlstnct Bonds and other assets purported to be pledged and assigned ly under the Indenture 10 the manner and to the extent provided 10 the Indenture The Bonds and the proVISIOns of the Indenture are and will be the legal vahd and bmdmg speCial obhgatlOns of the Authonty 10 accordance With therr terms and pnonty of payment and the Authonty and the Trustee subject to the provIsIOns of the Indenture shall at all tlmes to the extent penmtted by law defend preserve and protect said pledge and assignment of Revenues and other assets and all the nghts of the Bond Owners under the Indenture agamst all clalO1S and demands of all persons whomsoever Accountmg Records and Fmanclal Statements The Trustee shall at all tlmes keep or cause to be kept proper books of record and account prepared 10 accordance with mdustry standards 10 which complete and accurate entnes shall be made of all transactIOns made by the Trustee relatmg to the proceeds of Bonds the Revenues and all funds and accounts estabhshed by the Trustee pursuant to the Indenture Such books of record and account shall be available for mspectlOn by the Authonty dunng regular busmess hours With reasonable pnor notlce Not later than 45 days follow1Og each Interest Payment Date the Trustee shall prepare and file With the Authonty a report sett10g forth (I) amounts Withdrawn from and deposited mto each fund and account ma10tamed by the Trustee under the Indenture (11) the balance on depOSit 10 each fund and account as of the date for which such report IS prepared and (111) a bnef descnptlOn of all obhgatlOns held as mvestroents 10 each fund and account Copies of such reports may be mailed to any owner of at least 50% aggregate pnnclpal amount of Bonds Outstandmg upon the owner s wntten request at a cost not to exceed the Trustee s actllal costs of duphcatlOn and mail10g Said reports may be 10 the form of the Trustee s regular semiannual statements No AdditIonal Parity Debt Except for the Bonds or bonds Issued for the purpose of refundmg the Bonds the Authonty covenants that no addltlonal bonds notes or other mdebtedness shall be Issued or 10curred whICh are payable out of the Revenues 10 whole or 10 part Tax Covenants Relatmg to Bonds Sneclal Defimhons When used 10 thiS SectIOn the followmg terms have the follow1Og meanmgs Bonds means unless otherwise quahfied the Bonds Code means the Internal Revenue Code of 1986 as amended ComputatIOn Date has the mean10g set forth 10 sectlon I 148 1 (b) of the Tax RegulatIOns A 12 Agenda Item No 2 Page 277 of 316 Gross Proceeds means any proceeds as defined m sectIOn I 148 I (b) of the Tax RegulatIOns (refemng to sales mvestment and transferred proceeds) and any replacement proceeds as defined m sectIOn I 148 I(c) of the Tax RegulatIOns of the Bonds Investment has the meanmg set forth m sectIOn I 148 I (b) of the Tax RegulatIOns Nonpurpose Investment means any mvestment property as defined m sectIOn 148(b) of the Code m which Gross Proceeds of the Bonds are mvested and that IS not acqUired to carry out the governmental purposes of that senes of Bonds Rebate Amount has the meanmg set forth m sectIOn I 148 I (b) of the Tax RegulatIOns Tax RegulatIOns means the Umted States Treasury RegulatIons promulgated pursuant to sectIOns 103 and 141 through 150 of the Code or sectIOn 103 of the 1954 Code as YIeld of any Investment has the meamng set forth m sectIOn I 148 5 of the Tax RegulatIOns and of any Issue of governmental obligatIOns has the meanmg set forth m sectIOn I 148 4 of the Tax RegulatIOns Not to Cause Interest to Become Taxable The Authonty covenants that It shall not use and shall not perrmt the use of and shall not omit to use Gross Proceeds or any other amounts (or any property the acqUisitIOn constructIon or Improvement of whICh IS to be financed drrectly or mdlrectly With Gross Proceeds) m a manner that If made or ormtted ly could cause the mterest on any Bond to fail to be excluded pursuant to SectIOn 103(a) of the Code from the gross mcome of the owner thereof for federal mcome tax purposes Without limitIng the generality of the foregomg unless and untIl the Trustee receIVes a wntten opmlOn of Bond Counsel to the effect that failure to comply With such covenant will not adversely affect such exclUSIOn of the mterest on any Bond from the gross mcome of the owner thereof for federal mcome tax purposes the Authonty shall comply With each of the specific covenants m the Indenture Pnvate Use and Pnvate Payments Except as would not cause any Bond to become a pnvate activity bond wlthm the meanmg of sectIOn 141 of the Code and the Tax RegulatIOns the Authonty shall take all actIOns necessary to assure that the Dlstnct or the City at all times pnor to the final cancellatIOn of the last of the Bonds to be retIred (1) exclUSively owns operates and possesses all property the acqUisitIOn constructIOn or Improvement of whICh IS to be financed or refinanced directly or mdlrectly With Gross Proceeds of the Bonds and not use or perrUlt the use of such Gross Proceeds (mcludmg through any contractual arrangement With terms different than those to the general public) or any property acqUired constructed or Improved With such Gross Proceeds m any actIvity camed on by any person or entIty (mcludmg the Umted States or any agency departInent and mstrumentality thereof) other than a state or local government unless such use IS solely as a member of the general public and (2) does not directly or mdrrectly Impose or accept any charge or other payment by any person or entity (other than a state or local government) who IS treated as usmg any Gross Proceeds of the Bonds or any property the acqUisItIon constructIOn or rrnprovement of which IS to be financed or refinanced directly or mdlrectly With such Gross Proceeds No Pnvate Loan Except as would not cause any Bond to become a pnvate actIvity bond wlthm the meanmg of sectIOn 141 of the Code and the Tax RegulatIOns and rulings thereunder the Authonty shall not use or perrUlt the use of Gross Proceeds of the Bonds to make or finance loans to any person or entIty other than a state or local government For purposes of the foregomg covenant such Gross Proceeds are conSidered to be loaned to a person or entIty If (I) property acqurred constructed or Improved With such Gross Proceeds IS sold or leased to such person or entIty m a transactIon that creates a debt for federal mcome tax purposes (ll) capacity m or service from such property IS cornmltted to such person or A13 Agenda Item No 2 Page 278 of 316 entity under a take or pay output or snmlar contract or arrangement or (m) mdlrect benefits of such Gross Proceeds or burdens and benefits of ownershIp of any property acquIred constructed or Improved WIth such Gross Proceeds are otherwIse transferred m a transactIOn that IS the econonuc eqUIvalent of a loan Not to Invest at HIgher YIeld Except as would not cause the Bonds to become arbItrage bonds wlthm the meanmg of sectIOn 148 of the Code and the Tax Regulations and ruhngs thereunder the Authonty shall not (and shall not permIt any person to) at any time pnor to the final cancellation of the last Bond to be retired dlfectly or mdlrectly mvest Gross Proceeds m any Investment If as a result of such mvestrnent the Yield of any Investment acqulfed wIth Gross Proceeds whether then held or prevIOusly dIsposed of would matenally exceed the YIeld of the Bonds wlthm the meanmg of saId sectIOn 148 Not Federally Guaranteed Except to the extent permItted by sectIOn 149(b) of the Code and the Tax RegulatIons and ruhngs thereunder the Authonty shall not take or onut to take (and shall not permIt any person to take or onut to take) any action that would cause any Bond to be federally guaranteed wlthm the meamng of sectIOn 149(b) of the Code and the Tax RegulatIOns and rulmgs thereunder InformatIon Report The Authonty shall timely file any mforrnatlOn reqUIred by sectIOn 149(e) of the Code WIth respect to Bonds WIth the Secretary of the Treasury on Form 8038 G or such other form and m such place as the Secretary may prescnbe Rebate of ArbItrage Profits Except to the extent otherwIse proVIded m section 148(f) of the Code and the Tax RegulatIOns The Authonty shall account for all Gross Proceeds (mc1udmg all receIpts expenchtures and mvestments thereof) on Its books of account separately and apart from all other funds (and receIpts expenchtllfes and mvestments thereof) and shall retam all records of accounting for at least SIX years after the day on whIch the last Bond IS dIscharged However to the extent permItted by law the Authonty may commmgle Gross Proceeds of Bonds WIth ItS other momes proVIded that It separately accounts for each receIpt and expendIture of Gross Proceeds and the oblIgatIOns acqUIred thereWIth Not less frequently than each Computation Date the Authonty shall calculate the Rebate Amount m accordance WIth rules set forth m sectIOn l48(f) of the Code and the Tax RegulatIOns and rulIngs thereunder The Authonty shall mamtam a copy of the calculatIOn WIth ItS offiCIal transcnpt of proceedmgs relatmg to the Issuance of the Bonds untIl SIX years after the fmal ComputatIon Date In order to assure the excludabIlIty pursuant to section 103(a) of the Code of the mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes the Authonty shall pay to the Umted States the amount that when added to the futllfe value of prevIOus rebate payments made for the Bonds equals (I) m the case of the Fmal ComputatIon Date as defined m section 1148 3(e)(2) of the Tax RegulatIOns one hundred percent (100%) of the Rebate Amount on such date and (Il) m the case of any other ComputatIOn Date mnety percent (90%) of the Rebate Amount on such date Upon the Wntten Request of the Authonty the Trustee shall pay over to the Authonty amounts m the Rebate Account for such purpose In all cases such rebate payments shall be made by the Authonty at the times and m the amounts as are or may be requlfed by sectIOn 148(f) of the Code and the Tax RegulatIOns and rulmgs thereunder and shall be accompamed by Form 8038 T or such other forms and mformatlon as IS or may be reqUIred by sectIOn 148(f) of the Code and the Tax Regulations and rulmgs thereunder for execution and filIng by the Authonty Not to DIvert ArbItrage Profits Except to the extent permItted by sectIOn 148 ofthe Code and the Tax RegulatIOns and rulIngs thereunder the Authonty shall not and shall not permIt any person to at any time pnor to the final cancellation of the last of the Bonds to be retired enter mto any transactIOn that reduces the amount reqUIred to be paId to the Umted States pursuant to the 1ndentllfe because such transaction A 14 Agenda Item No 2 Page 279 of 316 results m a smaller profit or a larger loss than would have resulted If the transactIOn had been at arm s length and had the Yields on the Bonds not been relevant to either party Bonds Not Hedge Bonds The Authonty represents that none of the Bonds IS or will become a hedge bond wlthm the meanmg of sectIOn 149(g) of the Code ElectIOns The Authonty hereby dnects and authonzes any Authonty Representalive to make electIOns perrmtted or reqUired pursuant to the provIsIOns of the Code or the Tax RegulatIOns as such Representalive (after consultatIOn With Bond Counsel) deems necessary or appropnate m connectIOn With the Bonds m the Cerlificate as to Tax ExemptIOn or smular or other appropnate cerlificate form or document Closmg Cerhficate The Authonty agrees to execute and dehver m connectIOn With the Issuance of the Bonds a Tax and Nonarbltrage Cerl1ficate or smular document contammg additIOnal represental10ns and covenants pertammg to the exclUSIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes which representatIOns and covenants are mcorporated as though expressly set forth herem District Bonds The Trustee as assignee of the Authonty nghts pursuant to the Indenture shall (subject to the prOVISIOns of the Indenture) promptly collect all amounts due as pnnclpal and mterest on DiStrict Bonds from the Dlstnct and subject to the provIsIOns the Indenture shall enforce and take all steps actIOns and proceedmgs reasonably necessary for the enforcement of all of the nghts of the Authonty under the Indenture and for the enforcement of all of the obhgal1ons of the Dlstncts thereunder MODIFICATION AND AMENDMENT OF THE INDENTURE Amendment of the Indentnre The Indenture and the nghts and obhgal1ons of the Authonty and of the Owners of the Bonds may be modified or amended at any tnne by a Supplemental Indenture whICh shall become bmding upon executIOn by the Authonty and the Trustee and upon pnor wntten consent of the Dlstncts WithOut consent of any Bond Owners to the extent perrmtted by law but only for anyone or more of the followmg purposes (I) to add to the covenants and agreements of the Authonty contamed m the Indenture other covenants and agreements hereafter to be observed to pledge or assign addll10nal security for the Bonds (or any portIOn thereof) or to surrender any nght or power herem reserved to or conferred upon the Authonty (2) to make such provIsIOns for the purpose of cunng any ambigUity mconslstency or omiSSion or of curmg or correctmg any defecl1ve proVISIOn contamed m the Indenture or m any other respect whatsoever as the Authonty may deem necessary or deSirable prOVided that such modificatIOn or amendment does not matenally adversely affect the mterests of the Bond Owners m the opmlOn of Bond Counsel (3) to modify amend or supplement the Indenture m such manner as to perrmt the quahficatlOn of the Indenture under the Trust Indenture Act of 1939 as amended or any Similar federal statute hereafter m effect and to add such other terms conditIOns and provIsions as may be permitted by said act or Similar federal statute or (4) to make such additIOns deletIOns or modificatIOns as may be necessary or desnable to assure exemptIOn from federal mcome taxatIOn of mterest on the Bonds A 15 Agenda Item No 2 Page 280 of 316 Except as set forth III the Indenture the Indenture and the nghts and obligatIOns of the Authonty and of the Owners of the Bonds may only be modIfied or amended at any trme by a Supplemental Indenture whIch shall become bllldlllg when the wntten consents of the Owners of a maJonty III aggregate pnnclpal amount of the Bonds then Outstandlllg are filed With the Trustee No such modIficatIOn or amendment shall (a) extend the matunty of or reduce the mterest rate on any Bond or otherwIse alter or Imparr the obligatIOn of the Authonty to pay the pnnClpal mterest or premIUms (If any) at the trme and place and at the rate and m the currency proVIded therem of any Bond WIthout the express wntten consent of the Owner of such Bond (b) reduce the percentage of Bonds requIred for the wntten consent to any such amendment or modIficatIOn or (c) WIthout Its wntten consent thereto modify any of the nghts or obligatIOns of the Trustee The Trustee shall be proVIded an opmlOn of Bond Counsel that any such Supplemental Indenture entered lOto by the Authonty and the Trustee complies With the provlSlons of the Indenture and the Trustee may conclUSIvely rely upon such opmlOn Effect of Supplemental Indenture From and after the tIme any Supplemental Indenture becomes effectIve the Indenture shall be deemed to be modIfied and amended m accordance thereWIth the nghts dutIes and obligatIOns of the partIes hereto or thereto and all Owners of Outstandmg Bonds as the case may be shall thereafter be deternnned exerCIsed and enforced hereunder subject III all respects to such modIficatIOn and amendment and all the terms and condItIons of any Supplemental Indenture shall be deemed to be part of the terms and condItIOns of the Indenture for any and all purposes EVENTS OF DEFAULT AND REMEDIES Events of Default The followmg events shall be Events of Default under the Indenture (I) Default m the due and punctual payment of the pnnClpal of any Bond when and as the same shall become due and payable whether at matunty as therem expressed by proceedmgs for redemptIon by acceleratIOn or otherwIse (2) Default III the due and punctual payment of any mstallment of mterest on any Bond when and as such mterest mstalhnent shall become due and payable (3) FaIlure by the Authonty to observe and perform any of the covenants agreements or condItIons on ItS part m the Indenture or m the Bonds contamed other than as referred to m the precedlllg clauses (I) and (2) for a penod of thIrty (30) days after wntten notIce speClfymg such faIlure and requestmg that It be remedIed has been gIVen to the Authonty by the Trustee or to the Authonty and the Trustee by the Owners of the Bonds of not less than twenty five percent (25%) m the aggregate pnnclpal amount of the Bonds at that trme Outstandmg prOVIded however that If m the reasonable opmlOn of the Authonty proVIded to the Trustee m wntmg the failure stated m such notIce can be corrected but not wlthm such thIrty (30) day penod such faIlure shall not constItute an Event of Default If correctIve actIOn IS mstItuted by the Authonty wlthm such thIrty (30) day penod and diligently pursued untIl such faIlure IS corrected (4) The filing by the Authonty of a petItIOn or answer seekmg reorganIzatIon or arrangement under the federal bankruptcy laws or any other law of the Umted States of Amenca or If a court of competent JunsdlctIon shall approve a petItIon filed With or WIthOUt the consent of the Authonty seeklOg reorgamzatlOn under the federal bankruptcy laws or any other law of the Umted States of Amenca or If under the proVISIOns of any other law for the relief or aid of debtors any court of A 16 Agenda Item No 2 Page 281 of 316 competent JunsdlCtlOn shall assume custody or control of the Authonty or of the whole or any substanlial part of Its property Remedies Upon Event of Default Upon the occurrence and dunng the contmuance of an Event of Default the Trustee may pursue any ava1lable remedy at law or m eqUity to enforce the payment of the pnnClpal of and mterest and prenuum (If any) on the Bonds and to enforce any nghts of the Trustee under or with respect to the Indenture If an Event of Default shall have occurred and be contmumg the Trustee may If requested so to do by the Owners of a maJonty m aggregate prmclpal amount of Outstandmg Bonds and mdemmfied as provided m the Indenture the Trustee shall be obhgated to exercise such one or more of the nghts and powers conferred by the Indenture as the Trustee bemg adVised by counsel shall deem most expedient m the mterests of the Bond Owners No remedy by the terms of the Indenture conferred upon or reserved to the Trustee (or to the Bond Owners) IS mtended to be exclUSive of any other remedy but each and every such remedy shall be cumulalive and shall be m addItIOn to any other remedy given to the Trustee or to the Bond Owners under the Indenture or now or hereafter eXlstmg at law or m eqUity No delay or omiSSIOn to exercise any nghts or power accrumg upon any Event of Default shalllmparr any such nght or power or shall be construed to be a waiver of any such Event of Default or acqUiescence therem such nght or power may be exercised from lime to lime as often as may be deemed expedient ApplIcatIon of Revenues and Other Funds After Default All amounts received by the Trustee pursuant to any nght given or actIOn taken by the Trustee under the provlSlons of the Indenture shall be apphed by the Trustee m the followmg order upon presentation of the several Bonds and the stampmg thereon of the amount of the payment If only partially paid or upon the surrender thereof If fully paid First to the payment of the fees costs and expenses ofthe Trustee m deelanng such Event of Default and m carrymg out the proVISions of the Indenture meludmg reasonable compensatIOn to ItS agents attorneys and counsel and any outstandmg fees and expenses of the Trustee and Second, to the payment of the whole amount of mterest on and pnnclpal of the Bonds then due and unpaid With mterest on overdue mstallments of pnnClpal and mterest to the extent permitted by law at the net effeclive rate of mterest then borne by the Outstandmg Bonds prOVided however that m the event such amounts shall be msufficlent to pay m full the full amount of such mterest and pnnclpal then such amounts shall be apphed m the followmg order of pnonty (I) first to the payment ofallmstalhnents ofmterest on the Bonds then due and unpaid (ll) second to the payment ofallmstalhnents ofpnnclpal of the Bonds then due and unpaid (m) third to the payment of the redemption pnce (meludIng pnnclpal and mterest accrued to the redemptIOn date but exeludmg any prenuum) of the Bonds to be redeemed pursuant to the Indenture and (IV) fourth to the payment ofmterest on overdue mstalhnents ofpnnclpal and mterest on the Bonds Al7 Agenda Item No 2 Page 282 of 316 Power of Trustee to Control Proceedmgs In the event that the Trustee upon the happemng of an Event of Default shall have taken any actIOn by JudICIal proceedmgs or otherwIse pursuant to Its duties under the Indenture whether upon Its own discretIOn or upon the request of the Owners of at least a maJonty m aggregate pnnclpal amount of the Bonds then Outstandmg It shall have full power m the exercIse of Its dIscretion for the best mterests of the Owners of the Bonds WIth respect to the contmuance dlscontmuance wlthdrawal compromIse settlement or other dIsposal of such actIOn provIded however that the Trustee shall not unless there no longer contmues an Event of Default dlscontmue withdraw compromIse or settle or otherwIse dIspose of any htlgatlon pendmg at law or m eqUIty If at the lime there has been filed WIth It a wntten request sIgned by the Owners of a maJonty m aggregate pnnclpal amount of the Outstandmg Bonds opposmg such dlscontmuance Withdrawal compromIse settlement or other disposal of such hl1gatlOn Any SUIt aCl10n or proceedmg whIch any Owner of Bonds shall have the nght to brmg to enforce any nght or remedy may be brought by the Trustee for the equal benefit and protecl1on of all Owners of Bonds smulariy sItuated and the Trustee IS appomted under the Indenture (and the successive Owners of the Bonds by takmg and holdmg the same shall be conclUSIvely deemed so to have appomted It) the true and lawful attorney m fact of the Owners of the Bonds for the purpose of bnngmg any such SUIt actIOn or proceedmg and to do and perform any and all acts and thmgs for and on behalf of the Owners of the Bonds as a class or classes as may be necessary or adVIsable m the opmlOn of the Trustee as such attorney m fact Appomtment of Receivers Upon the occurrence of an Event of Default under the Indenture and upon the fihng of a SUIt or other commencement of JudiCial proceechngs to enforce the nghts of the Trustee and of the Bond Owners under the Indenture the Trustee shall be enl1tled as a matter of nght to the appoml1nent of a receiver or receivers of the Revenues and other amounts pledged pendIng such proceedmgs WIth such powers as the court makmg such appoml1nent shall confer Rights and Remedies of Bond Owners No Owner of any Bond shall have the nght to mstltute any SUIt actIOn or proceedmg at law or m eqUIty for any remedy under or upon the Indenture unless (a) such Owner shall have preVIOusly gIVen to the Trustee wntten nOl1ce of the occurrence of an Event of Default (b) the Owners of a maJonty m aggregate pnnclpal amount of all Bonds then Outstandmg shall have made wntten request upon the Trustee to exercise the powers granted or to mSl1tute such actIOn SUIt or proceedmg m ItS own name (c) saId Owners shall have tendered to the Trustee mdemmty reasonably acceptable to the Trustee agamst the costs expenses and hablhl1es to be mcurred m comphance WIth such request (d) the Trustee shall have refused or omitted to comply With such request for a penod of sIxty (60) days after such wntten request shall have been receIved by and sald tender of mdemmty shall have been made to the Trustee and (e) no dlfectlon mconslstent WIth such wntten request has been gIven to the Trustee dunng such SIXty (60) day penod by the Owners of maJonty m aggregate pnnclpal amount of the Bonds then Outstandmg Such nOl1fical1on request tender of mdenmlty and refusal or onusslon are hereby declared m every case to be conditIOns precedent to the exercIse by any Owner of Bonds of any remedy It bemg understood and mtended that no one or more Owners of Bonds shall have any nght m any marmer whatever by hiS or thelf actIOn to enforce any nght under the Indenture except m the marmer therem provIded and that all proceedmgs at law or m eqUIty to enforce any proVIsIon of the Indenture shall be mstltuted had and mamtamed m the marmer proVIded m the Indenture and for the equal benefit of all Owners of the Outstandmg Bonds The nght of any Owner of any Bond to receIve payment of the pnnclpal of and mterest and prenuum (If any) on such Bond or to mSl1tute SUlt for the enforcement of any such payment shall not be Impaired or A 18 Agenda Item No 2 Page 283 of 316 affected without the wnrten consent of such Owner notwithstanding the foregoing prOVISIOns of the Indenture Discharge of Indenture If the Authonty shall pay and discharge any or all of the Outstanding Bonds In anyone or more of the following ways (I) by well and truly paYing or causing to be paid the pnnclpal of and the mterest and premIUm (If any) on such Bonds as and when the same become due and payable (2) by lITevocably deposltmg With the Trustee m trust at or before matunty money whICh altogether With the available amounts then on depOSit In the funds and accounts establIshed with the Trustee pursuant to the Indenture IS fully suffiCient to pay such Bonds mcludmg all pnnclpal Interest and premIUms (If any) or (3) by lITevocably depOSiting with the Trustee or any other fiduciary m trust Defeasance Secunlies m such amount as an Independent Accountant shall determine Will together with the Interest to accrue thereon and available moneys then on depOSit In the funds and accounts establIshed with the Trustee pursuant to the indenture be fully suffiCient to pay and discharge the Indebtedness on such Bonds (mcludlng all pnnclpal Interest and redemptIOn prermums) at or before their matunty dates and If such Bonds are to be redeemed pnor to the matunty thereof notice of such redemptIOn shall have been mailed or provIsion salisfactory to the Trustee shall have been made for the mailing of such nolice then at the Wnrten Request of the Authonty and notwlthstandmg that any of such Bonds shall not have been surrendered for payment the pledge of the Revenues and other funds provided for In the Indenture With respect to such Bonds pledge of Revenues and all other pecuniary oblIgatIOns of the Authonty under the Indenture With respect to all such Bonds shall cease and terminate except only the oblIgatIOn of the Authonty to payor cause to be paid to the Owners of such Bonds not so surrendered and paid all sums due thereon from amounts set aside for such purpose as aforesaid and all expenses and costs of the Trustee Any funds held by the Trustee followmg any payments or discharge of the Outstandmg Bonds pursuant to the Indenture which are not reqUired for Said purposes shall be paid over to the Authonty A 19 Agenda Item No 2 Page 284 of 316 APPENDIX B SUMMARY OF THE FISCAL AGENT AGREEMENT The followmg IS a brief summary of the prOVISIOns of the Fiscal Agent Agreement relating to the D1SfrlCt Bonds and does not purport to be a complete restatement thereof Such summary IS not Intended to be defimtlve and reference IS made to the complete Fiscal Agent Agreement for the complete terms thereof copies of which are avazlable upon request sent to the Authority upon payment of a charge for copYing handling and mazlmg DEFINITIONS OF CERTAIN TERMS In addition to the terms defined m thiS OffiCial Statement or the Indenture the followmg additIonal terms used m the Fiscal Agent Agreement have the folloWIng meamngs Act means the Mello Roos Cornmunlty FaclhtIes Act of 1982 as amended beIng SectIon 53311 et seq of the Cahfomla Government Code AdmInIstratIve Expenses means any or all of the followmg the fees and expenses of the Fiscal Agent (mcludmg any fees or expenses of Its counsel) the expenses of the City or the District m carryIng out their dutIes under the Indenture (Includmg but not hmlted to the levymg and collectIOn of the SpeCial Taxes complymg With the disclosure proVISIOns of the Act the Contmumg Disclosure Agreement and the Fiscal Agent Agreement mcludmg those related to pubhc mqumes regardmg the SpeCial Tax and disclosures to Bond Owners and the Ongmal Purchaser the costs of the City and the District or their deSignees related to an appeal of the SpeCIal Tax any costs of the City and the District (mcludmg fees and expenses of counsel) to defend the first hen on and pledge of the SpeCial Taxes to the payment of the District Bonds or otherwise m respect of htIgatIon relatmg to the District or the District Bonds or with respect to any other obhgatlOns of the District any amounts reqUired to be rebated to the federal government m order for the District to comply With the Indenture mcludmg the fees and expenses of ItS counsel the costs of any dIssemmatlOn agent under the contmumg disclosure agreements entered mto by the City and the District an allocable share of the salanes of City staff directly related thereto and a proportIOnate amount of City general achmmstratIve overhead related thereto and all other costs and expenses of the City the Dlstnct or the Fiscal Agent Incurred m connectIOn With the discharge of their duties under the Indenture and m the case of the City m any way related to the adImmstratlOn of the Dlstnct and all actual costs and expenses mcurred m connectIOn With the adImmstratIon of the Bonds and the Authonty Bonds Agreement means the Fiscal Agent Agreement as It may be amended or supplemented from tIme to tune by any Supplemental Agreement adopted pursuant to the proVISIOns hereof Auditor means the audItor/tax collector of the County of RIverSide Authonty Bonds means Lake Elsmore Pubhc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A Authonty Indenture or Indenture means the Iodenture of Trust dated as of November 1 2007 between the Lake Elsmore Pubhc Fmancmg Authonty and Umon Bank NatIOnal ASSOCiatIon as trustee relatmg to the Authonty Bonds AuthorIzed Officer means the City Manager ASSistant City Manager Fmance Director or City Clerk of the City or any other officer or employee authonzed by the City CouncIl of the City or by an Authonzed Officer to undertake the actIOn referenced m the Fiscal Agent Agreement as reqUired to be undertaken by an Authonzed Officer B 1 Agenda Item No 2 Page 285 of 316 CDIAC" means the Cahforma Debt and Investment AdvIsory CommissIOn of the office of the State Treasurer of the State of Cahfornla or any successor agency or bureau thereto Closmg Date means the date upon which there IS a physical dehvery of the District Bonds m exchange for the pnor Dlstnct Bonds and the amount representmg the purchase pnce of the Dlstnct Bonds by the Ongmal Purchaser Code means the Internal Revenue Code of 1986 as m effect on the date of Issuance of the Bonds or (except as otherwise referenced herem) as It may be amended to apply to obhgatlOns Issued on the date of Issuance of the Bonds together With proposed temporary and fmal regulatIOns promulgated and official pubhc guidance pubhshed under the Code Contmumg Disclosure Agreement shall mean that certam Contmumg Disclosure Agreement by and between the City and the DlssemmatlOn Agent relatmg to the Authonty Bonds executed on the Closmg Date as ongmally executed and as It may be amended from time to tlme m accordance With the terms thereof Debt SerVice means the scheduled amount of mterest and amortlzatlOn of pnnclpal payable on the Dlstnct Bonds dunng the penod of computatIOn excludmg amounts scheduled durmg such penod which relate to pnnClpal which has been retired before the begmmng of such penod Delmquency Management Fund ReqUirement means as of any calculatlon date an amount equal to 15% of the Maximum Annual Debt ServICe on the Dlstnct Bonds Defeasance Securltles shall have the meanmg given to such term m the Indenture DlssemmatlOn Agent means MunlFmanclal or such other DlssemmatlOn Agent as may be appomted by the City pursuant to the Contmumg Disclosure Agreement Fair Market Value means the pnce at which a wIlhng buyer would purchase the mvestlnent from a willmg seller m a bona fide arm s length transactIOn (determmed as of the date the contract to purchase or sell the mvestment becomes bmdmg) If the mvestlnent IS traded on an estabhshed secuntJes market (wlthm the meanmg ofSectlon 1273 of the Code) and otherwise the term Fair Market Value means the acqulSltlOn pnce m a bona fide arm s length transactIOn (as referenced above) If (I) the mvestlnent IS a certlficate of depOSit that IS acqUired m accordance With reguIatJons under the Code (n) the mvestment IS an agreement With speCifically negotlated Withdrawal or remvestment proVISions and a speCifically negotlated mterest rate (for example a guaranteed mvestlnent contract a forward supply contract or other mvestlnent agreement) that IS acquired m accordance With regulatlons under the Code (111) the mvestlnent IS a Umted States Treasury Secunty State and Local Govemment Senes that IS acqUired m accordance With regulatIOns of the Umted States Bureau of Pubhc Debt or (IV) any commmgled mvestment fund m whICh the City and related parties do not own more than a ten percent (10%) beneficial mterest therem If the retlrrn paid by the fund IS WithOUt regard to the source of the mvestlnent Federal SecuritIes means the same as defined m the Authonty Indenture Fiscal Agent means the Fiscal Agent appomted by the Dlstnct and actmg as an mdependent fiscal agent With the dutles and powers provided ItS successors and assigns and any other corporatJon or associatIOn which may at any tlme be substltuted m ItS place as prOVided m the Fiscal Agent Agreement Interest Payment Date means March I and September 1 of each year commencmg March 1 2008 Investment Earnings means allmterest eamed and any gams and losses on the mvestlnent of moneys m any fund or account created by the Fiscal Agent Agreement B2 Agenda Item No 2 Page 286 of 316 LegIslatIve Body means the City CounCil of the CIty MaXImum Annual Debt ServIce means the largest Annual Debt ServIce for any Bond Year after the calculatIOn IS made through the final matunty date of any Outstand1Og Dlstnct Bonds Officer s CertIficate' means a wntten certIficate of the Dlstnct or the CIty sIgned by an Authonzed Officer of the City Ordmance means any ordmance of the CIty levymg the Special Taxes 10 the Dlstnct Ongmal Purcbaser means the Lake Els100re Pubhc Fmanc10g Authonty Outstandmg when used as of any partIcular tIme wIth reference to Dlstnct Bonds means all Dlstnct Bonds except (I) Dlstnct Bonds theretofore canceled by the FIScal Agent or surrendered to the FIscal Agent for cancellatIOn (11) Dlstnct Bonds paId or deemed to have been paId wlthm the meanmg of the FIscal Agent Agreement and (m) Dlstnct Bonds 10 heu of or 10 substItutIOn for whIch other Dlstnct Bonds shall have been authonzed executed Issued and dehvered by the Dlstnct pursuant to the FIscal Agent Agreement or any Supplemental Agreement Owners respect to the DIStnCt Bonds means the Authonty PermItted Investments means the same as defined under the Authonty Indenture Person means an mdIVldual corporatIOn firm associatIOn partnershIp trust or other legal entIty or group of entItIes 10cludmg a governmental entIty or any agency or pohtIcal subdIvIsIon thereof "Dlstnct RedemptIon Fund means the fund by that name estabhshed by the FIscal Agent Agreement RedemptIon Revenues means (a) prepayments of the SpecIal Taxes (b) any amounts transferred pursuant to tbe Authonty Indenture for the redemptIOn of Dlstnct Bonds (c) amounts transferred from the ResIdual Fund for the redemptIOn of DIstrIct Bonds (d) Backup SpecIal Tax transferred from the Backup Special Tax Fund to be used to redeem DIStriCt Bonds and (e) any amounts deposited for the Special Mandatory RedemptIOn ofDlstnct Bonds pursuant to the FIscal Agent Agreement) RegIstratIon Books means the records ma10tamed by the FIscal Agent pursuant to the Fiscal Agent Agreement for the regIstratIOn and transfer of ownershIp of the Bonds ResolutIon means ResolutIOn No _ adopted by the LegislatIve Body on October 9 2007 as now 10 effect or as It may hereafter be amended from tIme to tIme ResolntIon of FormatIon means the ResolutIOn estabhshmg the Dlstncts "ResolutIon of IntentIon means the ResolutIOn statmg the CIty s mtent to estabhsh the Dlstncts RMA means the Amended and Restated Rate and Metbod of ApportIOnment of the SpeCial Tax for each ofImprovement Area Nos 6 and 7 as Spec181 Tax Revenues means (a) the proceeds of the SpeCIal Taxes receIved by the Dlstnct (b) mcome and gams WIth respect to the mvestInent of amounts on depOSIt m the funds and accounts establIshed under the FIscal Agent Agreement for the Dlstnct Bonds except to the extent transferred to or retamed 10 the ReSidual Fund pursuant to the Fiscal Agent Agreement and (c) proceeds of the redemptIOn or sale of property sold as a result of foreclosure of the hen of the SpeCIal Taxes Notwlthstandmg the foregomg SpeCial Tax Revenues does not mclude any penaltIes or mterest m excess of the mterest payable on the DistrICt Bonds collected 10 connectIOn WIth delInquent SpecIal Taxes B3 Agenda Item No 2 Page 287 of 316 'SpecIal Taxes means the special taxes levIed wlthm the Improvement Area pursuant to the Act the Ordmance and the FIscal Agent Agreements Supplemental Agreement means an agreement the executIon of whIch IS authonzed by a resolutIOn whIch has been duly adopted by the LegIslatIve Body of the Dlstnct under the Act and which agreement IS amendatory of or supplemental to the FIscal Agent Agreement but only If and to the extent that such agreement IS specIfically authonzed under the Indenture Tax and Nonarbltrage CertIficate means WIth respect to the Bonds the Tax and Nonarbltrage Certificate dated the date of Issuance of the Bonds as ongmally executed and as It may from tIme to tIme be amended or supplemented pursuant to Its terms Treasurer means the person who IS actmg m the capaCIty as treasurer or finance dIrector to the CIty SPECIAL TAX FUND Estabhshment of SpeCIal Tax Fund The FIscal Agent Agreement establIshes as a separate fund to be held by the Fiscal Agent the SpeCIal Tax Fund to the credIt of which the Dlstnct or the City on behalf of the Dlstnct shall depOSIt rrnmedlately upon receIpt all SpeCIal Tax Revenues received by the DIStriCt or the City on behalf of the Dlstnct The City shall establIsh a fund known as the SpeCial Taxes ReceIpt Fund (m whIch there shall be establIshed and created an account for each dlstnct wlthm the CIty) The City shall depOSit SpeCIal Taxes when received m the account establIshed for each of the Dlstncts and ImmedIately thereafter transfer such amounts to the FIscal Agent for depOSit m the SpeCIal Tax Fund Moneys m the SpeCIal Tax Fund shall be held m trust by the FIscal Agent for the benefit of each Dlstnct and the Owners of the Dlstnct Bonds shall be disbursed as proVIded below and pendmg any disbursement shall be subject to a lIen m favor of the Owners of the Dlstnct Bonds Dlshursements After deposltmg an amount of SpeCIal Tax Revenues budgeted for AdImmstratIve Expenses to the Admmlstratlve Expense Fund pursuant to a wntten dIrection of the Dlstnct no later than ten (10) BUSIness Days pnor to each Interest Payment Date as determmed by the Dlstnct the FIscal Agent shall WIthdraw from the SpeCIal Tax Fund and transfer to the Dlstnct Bond Fund as follows (I) To the Interest Account of the Dlstnct Bond Fund an amount such that the balance m the Interest Account shall be equal to the Installment of mterest due on the Dlstnct Bonds on said Interest Payment Date and any Installment of mterest due on a prevIOUS Interest Payment Date whIch remaInS unpaId NotwIthstandIng the foregomg amounts shall be transferred to the Pnnclpal Account or the Interest Account from the SpeCIal Tax Fund and ImmedIately be paId to the Owners of the Dlstnct Bonds m respect of past due payments on the Dlstnct Bonds (2) To the Pnnclpal Account of the Dlstnct Bond Fund an amount such that the balance In the Pnnclpal Account shall at least equal the pnnclpal payment (Includmg mandatory slnlang payments) due on the DIStriCt Bonds on saId Interest Payment Date and any mstallment ofpnnclpal due on a prevIous Interest Payment Date whICh remams unpaId B4 Agenda Item No 2 Page 288 of 316 Investment Moneys In the Special Tax Fund shall be Invested and depOSIted In accordance WIth the FIscal Agent Agreement Interest earnings and profits resulting from such Investment and depOSIt shall be retained In the SpeCIal Tax Fund to be used for the purposes thereof DIspOSItIon of Surplus On September 2 of each year commencing September 2 2008 the FIscal Agent shall transfer any amounts remaining In the SpeCial Tax Fund follOWing payment of each dIsbursement reqUIred pursuant to the FIscal Agent Agreement to the Dlstnct ReSidual Fund ADMINISTRATIVE EXPENSE FUND Estabhshment of AdmIDlstrahve Expense Fund The Fiscal Agent Agreement estabhshes as a separate fund to be held by the Fiscal Agent the Admlnlstrahve Expense Fund to the credit of whICh the amount budgeted and leVIed for Adrmmstrahve Expenses shall be made Moneys In the Admlnlstrahve Expense Fund shall be held In trust by the FIscal Agent for the benefit of the DIstrict and shall be disbursed as prOVIded below DIsbursement Amounts In the Admlnlstrahve Expense Fund shall be wIthdrawn by the FIscal Agent and paid to the D1StnCt or the CIty or ItS order upon receIpt by the FIscal Agent of an Officer s Certificate stating the amount to be Withdrawn that such amount IS to be used to pay an Adrmmstrahve Expense and the nature of such Adrmmstrahve Expense Annually at least five (5) days prior to the last day of each Bond Year the FIscal Agent shall withdraw any amounts then remaining In the Admlmstrahve Expense Fund that have not been allocated to pay Adrmmstrahve Expenses Incurred but not yet paid and whICh are not otherwIse encumbered or expected to be needed for the purposes of such fund and transfer such amounts to the SpeCial Tax Fund Investment Moneys In the Admlnlstrahve Expense Fund shall be Invested and deposIted In accordance WIth the Fiscal Agent Agreement Interest earnings and profits resulting from saId Investment shall be retained In the Admlnlstrahve Expense Fund to be used for the purposes of such fund COSTS OF ISSUANCE FUND The FIscal Agent shall estabhsh and maintain a separate fund to be held by the FIscal Agent known as the Costs of Issuance Fund Into whIch shall be deposIted the amounts set forth UI the Indenture The moneys In the Costs of Issuance Fund shall be used to pay Costs of Issuance from time to tune upon receIpt of a ReqUISitIOn of the District On the date which IS one hundred eIghty (180) days follOWing the ClOSing Date or upon the earher receIpt by the FIscal Agent of a wntten request of the Dlstnct stating that all Costs of Issuance have been paid the FIscal Agent shall transfer all remaining amounts In the Costs of Issuance Fund to be deposIted In the ReSIdual Fund B5 Agenda Item No 2 Page 289 of 316 IMPROVEMENT FUND EstablIshment of Improvement Fnnd The FIscal Agent Agreement establIshes as a separate fund to be held by the FIscal Agent the Improvement Fund to the credtt of whIch a deposIt shall be made as reqUIred by the Indenture Moneys m the Improvement Fund shall be held In trust by the FIscal Agent for the benefit of the CIty and the Dlstnct and shall be dIsbursed except as otherwIse provided In the FIscal Agent Agreement for the payment or reImbursement of costs of FacIlItIes DELINQUENCY MANAGEMENT FUND EstablIshment of DelInquency Management Fund The FIscal Agent Agreement establIshes as a separate fund to be held by the FIscal Agent the DelInquency Management Fund to the credit of which a deposIt shall be made as requIred by the FIscal Agent Agreement Moneys In the DelInquency Management Fund shall be held m trust by the FIscal Agent for the benefit of the Owners of the Dlstnct Bonds and shall be disbursed as provIded below DIsbursement Moneys In the DelInquency Management Fund shall be used solely for the purpose of paYIng the pnnclpal of IncludIng mandatory smkIng payments and Interest on any Dlstnct Bonds when due m the event that the moneys In the Dlstnct Bond Fund are InsuffiCIent therefor If the amounts In the Dlstnct Bond Fund are msufficlent to pay the pnnclpal of IncludIng mandatory SInkIng payments or Interest on any Dlstnct Bonds when due the FIscal Agent shall WIthdraw from the DelInquency Management Fund for depOSIt In the DIStriCt Bond Fund moneys necessary for such purposes In connectIOn WIth any redemptIOn of the Dlstnct Bonds or a partial defeasance of the Dlstnct Bonds In accordance With the Fiscal Agent Agreement amounts In the DelInquency Management Fund may be applIed to such redemptIOn or partial defeasance so long as the amount on depOSIt In the DelInquency Management Fund follOWIng such redemptIOn or partial defeasance equals the DelInquency Management Fund ReqUIrement To the extent that the DelInquency Management Fund IS at the DelInquency Management Fund ReqUIrement as of the first day of the final Bond Year for the Dlstnct Bonds amounts In the DelInquency Management Fund may be applIed to pay the pnnClpal of and Interest due on the Dlstnct Bonds In the final Bond Year for such Issue Moneys In the Delmquency Management Fund In excess of the Delmquency Management Fund ReqUIrement not transferred m accordance WIth the precedIng provIsIOns of thIS paragraph shall be WIthdrawn from the DelInquency Management Fund on September 2 of each year and transferred to the DIStriCt ResIdual Fund Investment Moneys m the Delmquency Management Fund shall be mvested and deposited m accordance WIth the Fiscal Agent Agreement Interest earnmgs and profits resultIng from saId mvestment shall be retaIned In the Delmquency Management Fund to be used for the purposes of such fund B6 Agenda Item No 2 Page 290 of 316 District Residual Fund Estabbshment of DIstrIct ResIdual Fund The Fiscal Agent Agreement establishes as a separate fund to be held by the Fiscal Agent the Dlstnct ReSidual Fund to the credit of which a deposit shall be made as reqUIred by the Fiscal Agent Agreement Moneys 10 the Dlslnct ReSidual Fund shall be held 10 trust by the Fiscal Agent for the benefit of the Dlslnct and shall be disbursed as proVided below The amounts 10 the Dlslnct ReSidual Fund are not pledged to the repayment of the Dlslnct Bonds DIsbursement On September 2 of each year commencmg September 2 2008 the Fiscal Agent shall transfer any amounts 10 the District ReSidual Fund for the followmg purposes 10 the followmg order of pnonty (1) to the Delmquency Management Fund an amount If any reqUIred to restore the amount on deposit 10 the Delinquency Management Fund to the Delmquency Management Fund Requrrement (2) to the Admlmstral1ve Expense Fund an amount determmed by the DiStrict to pay AdImmstratlve Expenses to the extent that the amounts on deposit 10 the AdImmstral1ve Expense Fund are msuffiClent to pay AdImmstral1ve Expenses or (3) to the Special Mandatory Redemption Account for redempl10n of the Dlstnct Bonds unless the Fiscal Agent has received wntten drrectlOn from the DiStriCt to expend such remammg funds held 10 the Dlslnct ReSidual Fund for any lawful purposes of the Dlslnct mcludmg but not Irrmted to paymg costs of public capital Improvements or reducmg the SpeCial Taxes which are to be leVied 10 the current or the succeedmg Fiscal Year upon the properties WhICh are subject to the SpeCial Tax Investment Moneys m the DiStriCt ReSidual Fund shall be mvested and deposited 10 accordance With the Fiscal Agent Agreement Interest earmngs and profits resultmg from said mvestment shall be retamed 10 the DiStriCt ReSidual Fund to be used for the purposes of such fund District RedemptIOn Fund Redemptton under the FIscal Agent Agreements OptIonal RedemptIon The Dlstnct Bonds are subject to redemption pnor to matunty at the optIOn of the Dlstnct from any source of funds as a whole or 10 part on any date on or after September I 2008 on a pro rata baSIS at the redemptIOn pnces and schedules to the Authonty Bonds Notwlthstandmg anythmg m the FIscal Agent Agreement to the to the contrary WIth respect to optional redemptIons related to the Authonty Bonds the Dlslnct shall abide by the pnonty of redemptIOn relatmg to the Authonty Bonds perrmtted by the Authonty Indenture SpeCial Mandatory RedemptIon from Prepayment of SpeCial Taxes and from ReSidual Funds The Dlstnct Bonds are subject to redempl10n pnor to matunty on any date on or after September 1 2007 10 whole or 10 part on a pro rata baSIS from prepayments of SpeCial Taxes from amounts transferred from the DiStrICt ReSidual Fund and from amounts transferred by the Authonty to the Dlslnct from the ReSidual Fund under the Indenture at the followmg redemptIOn pnces (expressed as a percentage of the B7 Agenda Item No 2 Page 291 of 316 pnnclpal amount of the Dlstnct Bonds or portIOns thereof to be redeemed) together With accrued mterest thereon to the date fixed for redemptIOn as follows Redempllon Dates RedemptIOn Pnces September I 2007 through August 31 2009 103 0% September 1 2009 through August 31 2010 102 5% September 1 20 I 0 through August 31 2011 102 0% September I 2011 through August 31 2012 1015% September 1 2012 through August 31 2013 1010% September 1 2013 through August 31 2014 100 5% September 1 2014 and thereafter 100 0% Mandatory Redempbon The Dlstnct Bonds are subject to special mandatory redempllon on any date to which timely notice of redemptIOn may be given m mtegral mulllples of $5 000 from msurance or condemnallon proceeds without premIUm plus accrued mterest to the redempllon date on a pro rata baSIS Nollce to Fiscal Agent The Dlstnct shall give the Fiscal Agent wntten nollce of ItS mtentlOn to optIOnally redeem Dlstnct Bonds not less than SIXty (60) days pnor to the redemptIOn date unless such nollce shall be waived by the Fiscal Agent NotWlthstandmg any prOVISIOns m the Fiscal Agent Agreement to the contrary upon any Opllonal Redempllon or SpeCial Mandatory Redempllon from SpeCial Taxes m part the Dlstnct shall dehver an Officer s Certificate to the Fiscal Agent at least SIXty (60) days pnor to the proposed redemptIOn date or such later date as shall be acceptable to the FlscaJ Agent so statmg that the remammg payments of pnnClpal and mterest on the Dlstnct Bonds together With SpeCial Taxes to be available will be suffiCient on a llmely baSIS to pay debt servICe on the Dlstnct Bonds as demonstrated m a cash flow certificate dehvered to the Fiscal Agent With such Officer s Certificate The DiStriCt shall m such Officer s Certificate certify to the Fiscal Agent that suffiCient moneys for purposes of such redemptIOn are or will be on depOSit m the Redempllon Fund and IS reqUired to dehver such moneys to the Fiscal Agent together With other SpeCial Tax Revenues If any then to be dehvered to the Fiscal Agent pursuant to the Fiscal Agent Agreement whICh moneys are reqUired to be Identified to the Fiscal Agent m the Officer s Certificate delivered WIth the SpeCial Tax Revenues Redempbon Procedure by FIscal Agent The Fiscal Agent shall cause notICe of any redemptIOn to be mailed by first class mail postage prepaid at least thirty (30) days but not more than SiXty (60) days pnor to the date fixed for redemptIOn to the registered Owners of any Dlstnct Bonds deSignated for redempllon at the" addresses appeanng on the DiStriCt Bond reglstrallon books m the Corporate Trust Office of the Fiscal Agent but such mmhng shall not be a condlllon precedent to such redempllon and failure to mail or to receive any such nollce or any defect therem shall not affect the vahdlty of the proceedmgs for the redemptIOn of such Dlstnct Bonds B8 Agenda Item No 2 Page 292 of 316 Effect of Redemption From and after the date fixed for redemptIon If funds avaIlable for the payment of the pnnclpal of and mterest and any premIUm on the D1StnCt Bonds so called for redemptIon shall have been deposIted m the Dlstnct Bond Fund such Dlstnct Bonds so called shall cease to be entItled to any benefit under the FIscal Agent Agreement other than the nght to receive payment of the redemptIon pnce and no mterest shall accrue thereon on or after the redemptIOn date specIfied m such notIce EstablIshment of the Dlstnct RedemptIon Fund The Fiscal Agent Agreement estabhshes as a separate fund to be held by the FIscal Agent the Dlstnct RedemptIOn Fund (m whIch there shall be estabhshed and created a Prepayment Account an OptIOnal RedemptIOn Account and a SpeCial Mandatory RedemptIOn Account) to the credtt of whIch the Dlstnct or the CIty on behalf of the DIstrIct shall deposIt Immedtately upon receIpt all Dlstnct RedemptIOn Revenues receIved by the Dlstnct or the CIty on behalf of the D1StnCt Moneys m the Dlstnct RedemptIOn Fund shall be held m trust by the F,scal Agent for the benefit of the Dlstnct and the Owners of the Dlstnct Bonds shall be dIsbursed as prOVided below and pendmg any dIsbursement shall be subject to a hen m favor of the Owners of the Dlstnct Bonds Disbursement (I) All prepayments of SpeCIal Taxes and amounts transferred from the Authonty Indenture and the ReSIdual Fund shall be deposIted m the SpeCial Mandatory RedemptIOn Aecount to be used to redeem Dlstnct Bonds on the next date for whIch notIce of redemptIOn can tImely be given (2) Any amounts transferred mto the OptIOnal RedemptIon Account to be used to redeem D1StnCt Bonds on the next date for whIch notIce of redemptIon can tImely be given (3) All proceeds from msurance or condemnatIOn proceeds shall be depOSIted mto the Mandatory RedemptIOn Account to be used to redeem Dlstnct Bonds on the next date for whIch notIce of redemptIOn can tImely be gIven Investment Moneys m the Dlstnct RedemptIon Fund shall be mvested and deposited m accordance WIth the FIscal Agent Agreement Interest earnmgs and profits resuitmg from said mvestrnent shall be retamed m the Dlstnct RedemptIOn Fund to be used for the purposes of such fund SPECIAL TAX REVENUES, DISTRICT BOND FUND Pledge of SpeCial Tax Revenues The Dlstnct Bonds shall be secured by a first pledge (which pledge shall be effected m the manner and to the extent proVIded m the Fiscal Agent Agreement) of all of the SpeCIal Tax Revenues and DIstrICt RedemptIon Revenues and all moneys depoSlted m the Dlstnct Bond Fund and untIl dIsbursed m the SpeCIal Tax Fund the DiStrICt RedemptIOn Fund and the Delmquency Management Fund The SpeCial Tax Revenues and all moneys deposIted mto said funds (except as otherwIse proVIded m the FIscal Agent Agreement) are dedIcated to the payment of the prmclpal of and mterest and any premIUm on the Dlstnct Bonds m the Act untIl all of the D.stnct Bonds have been paId and retIred or untIl moneys or Federal SecuntIes have been set aSIde Irrevocably for that purpose m accordance WIth the FIscal Agent Agreement Amounts m the Adtmmstratlve Expense Fund the Improvement Fund and the Dlstnct ReSIdual Fund are not pledged to the repayment of the DIstrIct Bonds B9 Agenda Item No 2 Page 293 of 316 DISTRICT BOND FUND EstablIshment of Dlstnct Bond Fund The Fiscal Agent Agreement establishes as a separate fund to be held by the Fiscal Agent known as the Bond Fund (m whICh there shall be established and created an Interest Account and a PnnClpal Account) to the credit of whICh depOSits shall be made as reqUired by the Fiscal Agent Agreement and any other amounts reqUIred to be depOSited therem by the Fiscal Agent Agreement or the Act Moneys m the Dlstnct Bond Fund shall be held m trust by the Fiscal Agent for the benefit of the Owners of the Dlstnct Bonds shall be disbursed for the payment of the pnnclpal of (mcludmg mandatory smkmg payments) and mterest on the Dlstnct Bonds as provided below and pendmg such disbursement shall be subject to a lien m favor ofthe Owners of the Dlstnct Bonds Disbursements On each Interest Payment Date the Fiscal Agent shall wtthdraw from the Pnnclpal Account and the Interest Account and pay to the Owners of the Dlstnct Bonds the pnnclpal of (mcludmg mandatory smkmg payments) and mterest on the Dlstnct Bonds Iy proVided that avallable amounts m the Pnnclpal Account and the Interest Account shall first be used to pay any past due mstallments of pnnClpal of (mc1udmg mandatory smkmg payments) and mterest on the District Bonds Iy Notwtthstandmg the foregomg amounts transferred to the Pnnclpal Account or the Interest Account from the SpeCial Tax Fund shall Immediately be paid to the Owners of the Dlstnct Bonds m respect of past due payments on the Dlstnct Bonds Any mstallment of pnnclpal (mc1udmg mandatory smkmg payments) or mterest on the Dlstnct Bonds which IS not paid when due shall accrue mterest at the rate of mterest on the District Bonds untll paid and shall be paid whenever funds m the Dlstnct Bond Fund are suffiCient therefor If at any time the Fiscal Agent falls to pay pnnclpal and mterest due on any scheduled payment date for the DistrICt Bonds the Fiscal Agent shall nol1fy the Dlstnct and the Treasurer m wntmg of such fallure and the Treasurer shall notify the CDIAC of such failure wlthm 10 days of the fallure to make such payment as reqUIred by SectIOn 53359(c)(I) of the Act CapitalIzed Interest Account There IS established a separate account wlthm the Bond Fund deSignated as the Capitalized Interest Account to the credit of whICh a depOSit shall be made as reqUired by the Fiscal Agent Agreement Moneys m the Capitalized Interest Account shall be held by the Fiscal Agent and used and withdrawn solely for the purpose of paymg the mterest on the Dlstnct Bonds as It shall become due and payable Investment Moneys m the Dlstnct Bond Fund shall be mvested and deposited m accordance With the Fiscal Agent Agreement Interest eammgs and profits resultmg from the mvestrnent and depOSit of amounts m the Dlstnct Bond Fund shall be retamed m the Bond Fund OTHER COVENANTS OF THE DISTRICT Punctual Payment The Dlstnct shall punctually payor cause to be paid the pnnClpal of and mterest and any premIUm on the DiStrict Bonds when and as due 10 stnct conforrruty With the terms of the Fiscal Agent Agreement and any Supplemental Agreement and It wlll faithfully observe and perform all of the BIO Agenda Item No 2 Page 294 of 316 condltlOns covenants and reqUIrements of the FIscal Agent Agreement and all Supplemental Agreements and of the Dlstnct Bonds LImIted OblIganon The DIstrict Bonds are Imuted obhgatlOns of the Dlstnct and are payable solely from and secured solely by the Special Tax Revenues and the amounts m the DIstrict Bond Fund and the SpeCIal Tax Fund created under the FIscal Agent Agreement ExtenSIOn of TIme for Payment In order to prevent any accumulatlOn of claims for mterest after matunty the District shall not dIrectly or mdIrectly extend or consent to the extenslOn of the llme for the payment of any clann for mterest on any of the District Bonds and shall not dIrectly or mdIrectly be a party to the approval of any such arrangement by purchasmg or fundmg said claIms for mterest or m any other manner In case any such c1ann for mterest shall be extended or funded whether or not WIth the consent of the DIstrict such claIm for mterest so extended or funded shall not be enlltled m case of default under the Fiscal Agent Agreement to the benefits of the FIscal Agent Agreement except subject to the pnor payment m full of the pnnclpal of all of the DIstrict Bonds then Outstlmdmg and of all claIms for mterest whIch shall not have so extended or funded Nothmg m the FIscal Agent Agreement shall be deemed to lImIt the nght of the DIstrict to Issue DIstrIct Bonds for the purpose of refundmg any outstandmg Dlstnct Bonds and such Issuance shall not be deemed to conslltute an extenslOn of maturIty of the Dlstnct Bonds Agamst Encumbrances The DIstrict wIll not encumber pledge or place any charge or lIen upon any of the SpecIal Tax Revenues or other amounts pledged to the DIStrIct Bonds supenor to or on a panty wlth the pledge and hen created for the benefit of the Dlstnct Bonds except as permItted by the FIscal Agent Agreement Books and Records The Dlstnct wIll keep or cause to be kept proper books of record and accounts separate from all other records and accounts of the DIstrIct m whJCh complete and correct entnes shall be made of all transactlOns relatmg to the expendIture of amounts dIsbursed from the AdImmstrallve Expense Fund and the SpecIal Tax Fund and relatmg to the SpecIal Tax Revenues Such books of record and accounts shall at all tImes durmg busmess hours and upon reasonable pnor nollce be subject to the mspectlOn of the FIscal Agent and the Owners of not less than ten percent (10%) of the pnnclpal amount of the DIStrICt Bonds then Outstandmg or theIr representallves duly authonzed m Wrltmg The FIscal Agent WIll keep or cause to be kept proper books of record and accounts separate from all other records and accounts of the FIscal Agent m whIch complete and correct entries shall be made of all transactlOns relatmg to the expendIture of amounts dIsbursed from the Dlstnct Bond Fund and the Costs of Issuance Fund Such books of record and accounts shall at all llmes durmg busmess hours and upon reasonable pnor nollce be subject to the mspectlOn of the CIty the DistrIct and the Owners of not less than ten percent (10%) of the pnnclpal amount of the DIstrict Bonds then Outstlmdmg or theIr representatIves duly authonzed m Wrltmg Protecnon of SecurIty and RIghts of Owners The DIStnct WIll preserve and protect the secunty of the DIstrIct Bonds and the nghts of the Owners and wIll warrant and defend theIr nghts agamst all claIms and demands of all persons From and after the delIvery of any of the DIstriCt Bonds by the DIstrict the DIstrict Bonds shall be mcontestable by the Dlstnct CoUecl1on of SpecIal Tax Revenues The DIstrict shall comply With all reqUIrements of the Act so as to assure the llmely collectlOn of SpeCIal Tax Revenues mcludmg WIthout hmltallon the enforcement of delInquent Special Taxes The Treasurer shall effect the levy of the SpecIal Taxes each FIscal Year on the parcels wlthm the District m accordance With the Ordmance such that the computatlOn of the levy IS complete before the final date on whJCh the Auditor wIll accept the transmlSSlOn of the SpecIal Tax amounts for the parcels wIthm the DIstrIct for mclUSlOn on the next secured tax roll Upon the completlOn of the computallon of the Bll Agenda Item No 2 Page 295 of 316 amounts of the levy the Treasurer shall prepare or cause to be prepared and shall transrrut to the AudItor such data as the AudItor reqUIres to mclude the levy of the SpecIal Taxes on the next secured tax roll The SpecIal Taxes so leVIed shall be payable and be collected 10 the same marmer and at the same time and 10 the same mstallments as the general taxes on real property are payable and have the same pnonty become delmquent at the same tIme and 10 the same proportIonate amounts and bear the same proportIOnate penaltIes and mterest after delmquency as do the general taxes on real property unless otherwIse prOVided by the Dlstnct In the event that the Treasurer detenmnes to levy all or a portIOn of the SpecIal Taxes by means of direct b[llIng of the property owners of the parcels wlthm the DIstrIct the Treasurer shall not less than forty five (45) days pnor to each Interest Payment Date send bIlls to the owners of such real property located wlthm the Dlstnct subject to the levy of the SpecIal Taxes for SpecIal Taxes m an aggregate amount necessary to meet the finanCIal oblIgatIOns of the DIstrIct due on the next Interest Payment Date slUd bIlls to specify that the amounts so leVIed shall be due and payable not less than thIrty (30) days pnor to such Interest Payment Date and shall be delInquent If not paId when due In any event the Treasurer shall fix and levy the amount of SpeCIal Taxes wlthm the DIstrIct reqUIred (I) for the payment of pnnc[pal of and mterest on any outstandmg DIstrIct Bonds of the DistrIct becommg due and payable dunng the ensumg year (takmg mto consIderatIOn antICipated delInquenCIes) and (11) to pay the AdrrumstratIve Expenses dunng sl1ch year all m accordance WIth the RMA and the Ordmance The SpeCial Taxes so leVied shall not exceed the authonzed amounts as prOVIded 10 the proceedmgs pursuant to the ResolutIOn of FormatIon The Treasurer IS authonzed to employ consultants to assist 10 computIng the levy of the Spec[al Taxes under the Indenture and any reconCIlIatIOn of amounts leVIed to amounts receIved The fees and expenses of such consultants and the costs and expenses of the Treasurer (IncludIng a charge for CIty or DIstrIct staff tIme) 10 conductmg ItS dutIes under the Indenture shall be an AdmmlstratI ve Expense under the FIscal Agent Agreement Further Assurances The DistrIct shall adopt make execute and delIver any and all such further resolutIOns mstruments and assurances as may be reasonably necessary or proper to carry out the mtentlOn or to facilitate the performance of the FIscal Agent Agreement and for the better assurmg and confirmmg unto the Owners of the DIstrIct Bonds of the nghts and benefits provided 10 the FIscal Agent Agreement Tax Covenants SpeCIal Defimtlons When used 10 the FIscal Agent Agreement the followmg terms have the followmg meanmgs Code means the Internal Revenue Code of 1986 as amended ComputatIOn Date has the meanmg set forth 10 sectIon I 148 1 (b) of the Tax RegulatIons Gross Proceeds means any proceeds as defined m sectIon 1 148 1 (b) of the Tax Regulations (refemng to sales mvestInent and transferred proceeds) and any replacement proceeds as defined 10 sectIOn I 148 I (c) of the Tax RegulatIOns of the DIstrIct Bonds Investment has the meanmg set forth 10 sectIOn I 148 1 (b) of the Tax RegulatIOns Nonpurpose Investment means any mvestInent property as defined 10 sectIOn 148(b) of the Code 10 whIch Gross Proceeds of the D[str[ct Bonds are mvested and that [S not acqurred to carry out the governmental purposes of that senes of DIstrIct Bonds B 12 Agenda Item No 2 Page 296 of 316 Rebate Amount has the meamng set forth m sectIOn I 148 I (h) of the Tax RegulatIOns Tax RegulatIOns means the Umted States Treasury RegulatIOns promulgated pursuant to secllons 103 and 141 through 150 of the Code or secllon 103 of the 1954 Code as Yield' of any Investment has the meanmg set forth m sectIOn I 148 5 of the Tax Regulations and of any Issue of governmental obligatIOns has the meanmg set forth m sectIOn I 148 4 of the Tax Regulallons Not to Cause Interest to Become Taxable The Dlstnct covenants that It shall not use and shall not permit the use of and shall not ormt to use Gross Proceeds or any other amounts (or any property the acqUlslllon constructIOn or Improvement of which IS to be financed drrectly or mdrrectly With Gross Proceeds) m a manner that If made or omitted ly could cause the mterest on any Bond to fall to be excluded pursuant to sectIOn 103(a) of the Code from the gross mcome of the owner thereof for federal mcome tax purposes Without lirmtmg the generality of the foregomg unless and unlll the Fiscal Agent receives a wntten opmlOn of Bond Counsel to the effect that faIlure to comply WIth such covenant Will not adversely affect such exclUSIOn of the mterest on any Bond from the gross mcome of the owner thereof for federal mcome tax purposes the City shall comply With each of the specific covenants m the Fiscal Agent Agreement Pnvate Use and Pnvate Payments Except as would not cause any Bond to become a pnvate actiVity bond wlthm the meamng of sectIOn 141 of the Code and the Tax Regulallons the Dlstnct shall take all actIOns necessary to assure that the Dlstnct or a public agency at all llmes pnor to the final cancellallon of the last of the Dlstnct Bonds to be rellred (I) exclUSIvely owns operates and possesses all property the acqUIsItIOn construction or Improvement of whIch IS to be fmanced or refinanced dIrectly or mdtrectly With Gross Proceeds of the Dlstnct Bonds and not use or permIt the use of such Gross Proceeds (mcludtng through any contractual arrangement With terms different than those to the general public) or any property acqUIred constructed or Improved WIth such Gross Proceeds m any activity carned on by any person or entity (mcludmg the Umted States or any agency department and mstrumentality thereof) other than a state or local government unless such use IS solely as a member of the general public and (n) does not directly or mdlrectly Impose or accept any charge or other payment by any person or entity (other than a state or local government) who IS treated as usmg any Gross Proceeds of the District Bonds or any property the acqUlslllon construcllon or Improvement of which IS to be fmanced or refmanced directly or mdlrectly WIth such Gross Proceeds No Pnvate Loan Except as would not cause any Bond to become a pnvate acllvlty bond wltInn the meamng of secllon 141 of the Code and the Tax Regulallons and rulmgs under the Indenture the D1StnCt shall not use or permit the use of Gross Proceeds of the Dlstnct Bonds to make or finance loans to any person or enllty other than a state or local government For purposes of the foregomg covenant such Gross Proceeds are conSidered to be loaned to a person or enllty If (I) property acqUIred constructed or Improved With such Gross Proceeds IS sold or leased to such person or enllty m a transactIOn that creates a debt for federal mcome tax purposes (11) capacity m or servICe from such property IS committed to such person or enllty under a take or pay output or Similar contract or arrangement or (lll) mdlrect benefits of such Gross Proceeds or burdens and benefits of ownership of any property acqUIred constructed or Improved With such Gross Proceeds are otherwise transferred m a transactIOn that IS the econormc eqUIvalent of a loan Not to Invest at HIgher YIeld Except as would not cause the Dlstnct Bonds to become arbitrage Bonds wlthm the meamng of section 148 of the Code and the Tax RegulatIOns and rulings thereunder the Dlstnct shall not (and shall not permit any person to) at any llme pnor to the final cancellatIOn of the last Bond to be rellred directly or mdlrectly mvest Gross Proceeds m any Investment If as a result of B13 Agenda Item No 2 Page 297 of 316 such mvestment the YIeld of any Investment acqUired wIth Gross Proceeds whether then held or prevIously dIsposed of would matenally exceed the YIeld of the Dlstnct Bonds wlthm the meamng of saId sectIOn 148 Not Federally Guaranteed Except to the extent penmtted by sectIOn 149(b) of the Code and the Tax RegulatIons and ruhngs under the Indenture the Dlstnct shall not take or omit to take (and shall not permIt any person to take or omIt to take) any actIOn that would cause any Bond to be federally guaranteed wlthlO the meanlOg of sectIOn 149(b) of the Code and the Tax RegulatIOns and ruhngs thereunder InformatIOn Report The Dlstnct shall tnnely file any lOformatlOn reqUired by sectIon 149( e) of the Code With respect to Dlstnct Bonds wIth the Secretary of the Treasury on Form 8038 G or such other form and m such place as the Secretary may prescnbe Rebate of ArbItrage Profits Except to the extent otherwise provIded 10 sectIOn 148(t) of the Code and the Tax RegulatIOns The Dlstnct shall account for all Gross Proceeds (lOcludmg all receIpts expendItures and mvestments thereot) on Its books of account separately and apart from all other funds (and receIpts expendItures and lOvestments thereot) and shall retalO all records of accountlOg for at least SIX years after the day on whIch the last Bond IS dIscharged However to the extent penmtted by law the Dlstnct may commlOgle (and may allow the City to commlOgle) Gross Proceeds of Dlstnct Bonds WIth Its other momes proVIded that It separately accounts for each receIpt and expendIture of Gross Proceeds and the obhgatlOns acqUired therewIth Not less frequently than each ComputatIon Date the Dlstnct shall calculate the Rebate Amount 10 accordance With rules set forth 10 sectIOn 148(t) of the Code and the Tax RegulatIOns and ruhngs thereunder The Dlstnct shall malOtalO a copy of the calculatIOn WIth ItS offiCial transcnpt of proceedlOgs relatlOg to the Issuance of the Dlstnct Bonds untIl SIX years after the fmal ComputatIOn Date In order to assure the excludablhty pursuant to sectIon 103(a) of the Code of the mterest on the Dlstnct Bonds from the gross lOcome of the owners thereof for federal lOcome tax purposes the Dlstnct shall pay to the Umted States the amount that when added to the future value of prevIOus rebate payments made for the Dlstnct Bonds equals (I) 10 the case of the FlOal ComputatIOn Date as defined 10 sectIOn 1148 3(e)(2) of the Tax RegulatIOns one hundred percent (100%) of the Rebate Amount on such date and (11) 10 the case of any other ComputatIon Date mnety percent (90%) of the Rebate Amount on such date In all cases such rebate payments shall be made by the DIstrICt at the tImes and m the amounts as are or may be reqUired by sectIon 148(t) of the Code and the Tax RegulatIons and ruhngs under the Indenture and shall be accompanied by Form 8038 T or such other forms and lOformatlOn as IS or may be reqUired by sectIon 148(t) of the Code and the Tax RegulatIons and ruhngs under the Indenture for executIOn and fihng by the Dlstnct Notwlthstandmg the foregolOg and prOVided that the Dlstnct takes all steps avaIlable to It to cause the prOVISIOn of such amounts the monetary obhgatIon of the Dlstnct shall be Imnted to amounts prOVided to It for such purpose by the DIstrIct Not to DIvert ArbItrage Profits Except to the extent penmtted by sectIOn 148 of the Code and the Tax RegulatIons and ruhngs thereunder the Dlstnct shall not and shall not penmt any person to at any tIme pnor to the final cancellatIon of the last of the Dlstnct Bonds to be retrred enter mto any transactIon that reduces the amount reqUired to be paId to the Umted States pursuant to the Indenture because such transactIOn results m a smaller profit or a larger loss than would have resulted If the transactIOn had been at arm s length and had the YIelds on the Dlstnct Bonds not been relevant to eIther party B 14 Agenda Item No 2 Page 298 of 316 DIstrIct Bonds Not Hedge Bonds The Dlstnct represents that none of the Dlstnct Bonds IS or wIll become a hedge bond wlthm the meamng of sectIOn 149(g) of the Code The Dlstnct belIeves (upon appropnate mvestIgatlOn) (A) that on the date of Issuance of the DiStrIct Bonds the DiStrIct reasonably expected that at least 85% of the spendable proceeds of the Dlstnct Bonds wIll be expended wlthm the three year penod commencmg on such date of Issuance and (B) no more than 50% of the proceeds of the Dlstnct Bonds wdl be mvested m Nonpurpose Investments havmg a substantially guaranteed Yield for a penod of four years or more Elections The Dlstnct directs and authonzes any Authonzed Officer to make electIons penmtted or reqUIred pursuant to the proVISions of the Code or the Tax RegulatIOns as such RepresentatIve (after consultatIOn With Bond Counsel) deems necessary or appropnate m connectIOn With the Bonds m the Certificate as to Tax ExemptIOn or sundar or other appropnate certIficate form or document Closmg Certificate The DiStrict agrees to execute and delIver m connectIOn With the Issuance of the Bonds a Tax and Nonarbltrage Certificate or slfmlar document contammg additIOnal representatIOns and covenants pertammg to the exclUSIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcome tax purposes COVENANT TO FORECLOSE The District wIll review the publIc records of the County of Riverside CalIfornia m connectIOn With the collectIOn of the Special Tax not later than July I of each year to detenmne the amount of Special Tax collected m the pnor Fiscal Year and With respect to md,v,dual delmquencles If the Dlstnct detenmnes that any smgle property owner subject to the Special Tax IS delInquent m the payment of Special Taxes m the aggregate of $5 000 or more or that the delmquent SpeCial Taxes represent more than 5% of the aggregate SpeCial Taxes wlthm the Dlstnct then the Dlstnct wdl send or cause to be sent a notIce of delmquency (and a demand for Immechate payment thereof) to the property owner wlthm 45 days of such detenmnatlOn and (If the delInquency remams uncured) the Dlstnct wlil cause Judicial foreclosure proceedmgs to be filed m the Supenor Court wlthm mnety (90) days of such detenmnatlOn agamst all propertIes for whICh the SpeCial Taxes remam delInquent The City Attorney IS authonzed to employ counsel to conduct any such foreclosure proceedmgs The fees and expenses of any such counsel and costs and expenses of the City Attorney (mcludmg a charge for City or Dlstnct staff tIme) m conductmg foreclosure proceechngs shall be an AdmmlstratIve Expense under the FIScal Agent Agreement Notwlthstandmg any proVISIOn of the Act or other law of the State to the contrary m connectIOn With any foreclosure related to delInquent SpecIal Taxes The Cay or the Fiscal Agent IS expressly authonzed to credit bid at any foreclosure sale Without any reqUIrement that funds be placed m the Bond Fund or otherwise be set aSide m the amount so credit bid m the amount speCified m SectIOn 53356 5 of the Act or such less amount as detenmned under clause (b) below or otherwise under SectIOn 53356 6 of the Act The DIStnCt may pcnmt m Its sole and absolute discretIOn property With delInquent Special Tax payments to be sold for less than the amount speCified m SectIon 53356 5 of the Act If It determmes that such sale IS m the mterest of the Bond Owners The Bond Owners by their acceptance of the Dlstnct Bonds consent to such sale for such lesser amounts (as such consent IS descnbed m SectIOn 53356 6 of B 15 Agenda Item No 2 Page 299 of 316 the Act) and release the Dlstnct and the City and theIr officers and agents from any lIabilIty 10 connectIon therewIth The Dlstnct IS expressly authonzed to use amounts 10 the SpeCIal Tax Fund to pay costs of foreclosure of delInquent SpecIal Taxes The Dlstnct may forgIve all or any portIOn of the Special Taxes leVIed or to be leVIed on any parcel 10 the Dlstnct so long as the Dlstnct detenmnes that such forgIveness IS not expected to adversely affect Its obhgatlOn to pay pnnclpal of and mterest on the Dlstnct Bonds under the Fiscal Agent Agreement ANNUAL REPORTS TO CDIAC Not later than October 30 of each year commencmg October 30 2008 and untIl the October 30 followmg the final matunty of the Dlstnct Bonds the Treasurer shall supply the mformallon reqUired by SectIOn 53359 5(b) or (c) of the Act to CDIAC (on such forms as CDIAC may specIfy) and the Dlstnct CONTINUING DISCLOSURE TO OWNERS In additIOn to ItS oblIgatIOns under FIscal Agent Agreement the Dlstnct covenants and agrees that It wIll cause the CIty to carry out all of Its oblIgatIOns under the Contmumg Disclosure Agreement relatmg to the Authonty Bonds Notwlthstandmg any other provIsIOn of the FIscal Agent Agreement faIlure of the Dlstnct to comply WIth the Contmumg DIsclosure Agreement shall not be conSidered a default under the Indenture however any Partlclpatmg Underwnter or any holder or benefiCIal owner of the Authonty Dlstnct Bonds may take such acllons as may be necessary and appropnate to compel performance by the Dlstnct of Its oblIgations under the FIscal Agent Agreement mcludmg seekmg mandate or speCIfic performance by court order RESERVE ACCOUNT REPLENISHMENT The Dlstnct covenants that to the extent there IS a draw upon the Reserve Account pursuant to the Authonty Indenture as a result of a delInquency 10 the colleclIon of SpeCIal Taxes the Dlstnct shall cause the Treasurer to effect the next annual levy of SpeCIal Taxes 10 an amount suffiCIent to replemsh such delInquency 10 additIOn to those reqUired by the Fiscal Agent Agreement and 10 addllIon to amounts that would be leVied If there were no such delmquency proVIded however the amount of SpeCIal Taxes leVIed shall not exceed the maxImum permllted by the Ordmance and RMA INVESTMENTS, DISPOSITION OF INVESTMENT PROCEEDS DeposIt and Investment of Moneys lD Funds Moneys 10 any fund or account created or establIshed by the Fiscal Agent Agreement and held by the FIscal Agent shall be IOvested by the FIscal Agent 10 Penmtted Invesllnents as dIrected pursuant to an Officer s Certificate filed With the Fiscal Agent at least two (2) Busmess Days 10 advance of the makmg of such mvestments In the absence of any such Officer s CertIficate the FIscal Agent shall mvest any such moneys 10 money market funds to the extent praclIcable whIch by therr terms mature pnor to the date on whICh such moneys are reqUired to be paId out under the FIscal Agent Agreement or are held unmvested The Treasurer shall make note of any IOveslInent of funds under the Indenture 10 excess of the Yield on the Dlstnct Bonds so that appropnate actions can be taken to assure complIance WIth the FIscal Agent Agreement Moneys 10 any fund or account created or establIshed by the FIscal Agent Agreement and held by the Treasurer shall be IOvested by the Treasurer 10 Permitted Investments whIch 10 any event by theIr terms mature pnor to the date on whIch such moneys are requrred to be paId out under the Indenture B 16 Agenda Item No 2 Page 300 of 316 OblIgatIOns purchased as an mvestment of moneys m any fund shall be deemed to be part of such fund or account subject however to the reqUirements of the Fiscal Agent Agreement for transfer of mterest earmngs and profits resultmg from mvestment of amounts m funds and accounts Whenever m the Fiscal Agent Agreement any moneys are reqUired to be transferred by the Dlstnct to the Fiscal Agent such transfer may be accomplIshed by transfemng a lIke amount of Perrmtted Investments The Fiscal Agent or an affilIate or the Treasurer may act as pnnclpal or agent m the acqUisItion or dispositIOn of any mvestment and shall be entitled to ItS customary fee therefor Neither the Fiscal Agent nor the Treasurer shall mcur any lIabilIty for losses ansmg from any mvestments made pursuant to the Fiscal Agent Agreement For purposes of deterrmmng the amount on deposit ill any fund or account held under the Indenture all Perrmtted Investments or mvestments credited to such fund or account shall be valued at the cost thereof (excludmg accrued mterest and brokerage comrmsslOns Ifany) Except as otherwise proVided m the next sentence all mvestments of amounts deposited m any fund or account created by or pursuant to the Fiscal Agent Agreement or otherwise contammg gross proceeds of the District Bonds (wlthm the meanmg of sectIOn 148 of the Code) shall be acqUired disposed of and valued (as of the date that valuatIOn IS reqUITed by the Fiscal Agent Agreement or the Code) at Fair Market Value Investments m funds or accounts (or portions thereof) that are subject to a Yield restnctlon under the provISions of the Code shall be valued at their present value (wlthm the meanmg of sectIOn 148 of the Code) The Fiscal Agent shall not be lIable for venficatlOn of the applIcatIOn of such sectIOns of the Code Investments m any and all funds and accounts may be commmgled m a separate fund or funds for purposes of makmg holdmg and dlsposmg of mvestments notwlthstandmg proVISIOns herem for transfer to or holdmg m or to the credit of partICular funds or accounts of amounts received or held by the Fiscal Agent or the Treasurer under the Indenture prOVided that the Fiscal Agent or the Treasurer as shall at all times account for such mvestments strictly m accordance With the funds and accounts to which they are credited and otherwise as proVided m the Fiscal Agent Agreement The Fiscal Agent or the Treasurer as shall sell at the highest pnce reasonably obtamable or present for redemptIOn any mvestment security whenever It shall be necessary to proVide moneys to meet any reqUired payment transfer Withdrawal or disbursement from the fund or account to which such mvestment security IS credited and neither the Fiscal Agent nor the Treasurer shall be lIable or responsible for any loss resultmg from the acqUisitIOn or dispOSitIOn of such mvestment secunty m accordance With the Fiscal Agent Agreement EVENTS OF DEFAULT AND REMEDIES OF BOND OWNERS Events of Default The followmg events shall be Events of Default (1) Failure to pay any mstalhnent ofpnnclpal of any Dlstnct Bonds when and as the same shall become due and payable whether at matunty as therem expressed by proceedmgs for redemptIOn or otherwise (2) Failure to pay any mstalhnent of mterest on any Dlstnct Bonds when and as the same shall become due and payable (3) Failure by the Dlstnct to observe and perform any of the other covenants agreements or conditions on ItS part In the Fiscal Agent Agreement or m the Dlstnct Bonds contamed If such failure shall have contmued for a penod of 60 days after wntten nolice thereof speclfymg such failure and requITIng the same to be remedied shall have been given to the District by the Fiscal B 17 Agenda Item No 2 Page 301 of316 Agent or the Owners of not less than 250/ m aggregate pnnclpal amount of the DIstrIct Bonds at the lime Outstandmg provIded however If m the reasonable opmlOn of the Dlstnct the faIlure stated m the nollce can be corrected but not wlthm such 60 day penod such faIlure shall not conslltute an Event of Default If correcllve actIOn IS mstltuted by the Dlstnct wlthm such 60 day penod and the DiStrIct shall thereafter dlhgently and m good faIth cure such failure m a reasonable penod of lime (4) Commencement by the DIStrict of a voluntary case under TItle 11 ofthe Umted States Code or any subslltute or successor statute Remedies of Bond Owners Subject to the provIsIOns of the Fiscal Agent Agreement any Bond Owner shall have the ngbt for the equal benefit and protectIOn of all Bond Owners snmlarly sItuated (I) by mandamus SUIt actIOn or proceedmg to compel the Dlstnct and Its officers agents or employees to perform each and every term prOVISIOn and covenant contamed m the FIscal Agent Agreement and m the Dlstnct Bonds and to reqUITe the carrymg out of any or all such covenants and agreements of the Dlstnct and the fulfillment of all dutIes Imposed upon It by the Act (2) by SUIt actIOn or proceedmg m eqUity to enJom any acts or thmgs whIch are unlawful or the vlOlallon of any of the Bond Owners nghts or (3) upon the happemng of any Event of Default by SUIt acllon or proceedmg m any court of competent Junsdlctlon to reqUire the Dlstnct and ItS officers and employees to account as If It and they were the trustees of an express trust ApplIcatIOn of Special Taxes and Other Funds After Default If an Event of Default shall occur and be contmumg all SpecIal Taxes mciudmg any penaltIes costs fees and other charges accrumg under the Act and any other funds then held or thereafter received by the Fiscal Agent under any of the provISIOns of the FIscal Agent Agreement shall be apphed by the FIscal Agent as follows and m the followmg order (1) To the payment of any expenses necessary m the opmlOn of the FIscal Agent to protect the mterest of the Owners of the Dlstnct Bonds and payment of reasonable fees charges and expenses of the FIscal Agent (mcludmg reasonable fees and dIsbursements of ItS counsel) mcurred m and about the performance of Its powers and dulles under the FIscal Agent Agreement (2) To the payment of the pnnclpal of and mterest then due WIth respect to the Dlstnct Bonds (upon presentatIOn of the Dlstnct Bonds to be paId and stampmg thereon of the payment If only partIally paId or surrender thereof If fully paId) subject to the provIsIOns of the FIscal Agent Agreement as follows FIrst To the payment to the Persons entItled thereto of all mstallments of mterest then due m the order of the matunty of such mstallments and If the amount avaIlable shall not be sufficIent to pay m full any mstallment or mstallments matunng on the same date then to the payment thereof ratably accordmg to the amounts due thereon to the Persons enl1tled thereto WIthout any mscnmmallon or preference and Second To the payment to the Persons enlltled thereto of the unpaId pnnclpal of any Dtstrlct Bonds whIch shall have become due whether at matunty or by call for redempllon WIth mterest on the overdue pnnclpal at the rate borne by the Dlstnct Bonds on the date of matunty or redempllon and If the amount avaIlable shall not be suffiCient to pay m full all B 18 Agenda Item No 2 Page 302 of 316 the District Bonds together with such mterest then to the payment thereof ratably accordmg to the amounts of pnnclpal due on such date to the Persons enlitled thereto without any lliscnmmatlOn or preference Any remammg funds shall be transferred by the Fiscal Agent to the Bond Fund RemedIes Not ExclusIve No remedy conferred upon or reserved to the Fiscal Agent or to the Owners of the DiStrict Bonds IS mtended to be exclusive of any other remedy or remedies and each and every such remedy to the extent perrmtted by law shall be cumulalive and m additIOn to any other remedy given under the Fiscal Agent Agreement or now or hereafter eXlstmg at law or m eqUity or otherwise ActIons by FIscal Agent as Attorney m Fact Any SUIt actIOn or proceedmg which any Owner shall have the nght to bnng to enforce any nght or remedy under the Fiscal Agent Agreement may be brought by the Fiscal Agent for the equal benefit and proteclion of all Owners and the Fiscal Agent IS appomted (and the successive Owners of the Dlstnct Bonds by takmg and holdmg the same shall be conclUSively deemed so to have appomted It) the true and lawful attorney m fact of the Owners for the purpose of bnngmg any such SUIt actIOn or proceedmg and to do and perform any and all acts and thmgs for and on behalf of the Owners as a class or classes as may be necessary or adVisable m the opmlOn of the Fiscal Agent as such attorney m fact MODIFICATION OR AMENDMENT OF THE AGREEMENT Amendments PermItted The Fiscal Agent Agreement and the nghts and obhgatlOns of the Dlstnct and of the Owners of the Dlstnct Bonds may be modified or amended at any time by a Supplemental Agreement pursuant to the affirmative vote at a meetmg of Owners or With the wntten consent WithOUt a meetmg of the Owners of at least SIXty percent (60%) m aggregate pnnclpal amount of the Dlstnct Bonds then Outstandmg exclUSive of Dlstnct Bonds dlsquahfied as proVided m the Fiscal Agent Agreement No such modificatIOn or amendment shall (I) extend the maturity of any Bond or reduce the mterest rate thereon or otherwise alter or Impair the obhgatlOn of the Dlstnct to pay the pnnclpal of and the mterest and any premIUm on any Bond Without the express consent of the Owner of such Bond or (n) permit the creatIOn by the Dlstnct of any pledge or hen upon the SpeCial Taxes supenor to or on a panty With the pledge and hen created for the benefit of the Dlstnct Bonds (except as otherwise perrmtted by the Act the laws of the State of Cahfornla or the Fiscal Agent Agreement) or (111) reduce the percentage of Dlstnct Bonds reqUired for the amendment of the Fiscal Agent Agreement Any such amendment may not mollify any of the nghts or obhgatlOns of the Fiscal Agent Without ItS wntten consent The Fiscal Agent Agreement and the nghts and obhgatlOns of the Dlstnct and of the Owners may also be modified or amended at any lime by a Supplemental Agreement WithOUt the consent of any Owners only to the extent perrmtted by law and only for anyone or more of the followmg purposes (I) to add to the covenants and agreements of the DiStrict m the Fiscal Agent Agreement contamed other covenants and agreements thereafter to be observed or to Imnt or surrender any nght or power herem reserved to or conferred upon the Dlstnct (2) to make modificatIOns not adversely affectmg any Outstanlling Dlstnct Bonds of the Dlstnct m any matenal respect B 19 Agenda Item No 2 Page 303 of 316 (3) to make such provIsIOns for the purpose of cunng any ambIguity mconslstency or omISSIOn of cunng correctmg or supplementmg any defectIve provIsIOn contamed m the FIscal Agent Agreement or m regard to questIons ansmg under the FIscal Agent Agreement as the Dlstnct and the Fiscal Agent may deem necessary or deSIrable and not mconslstent WIth the Fiscal Agent Agreement and whIch shall not adversely affect the nghts of the Owners of the Dlstnct Bonds (4) to make such additIons deletIOns or modIficatIOns as may be necessary or desuable to assure the exclUSIOn from gross mcome for federal mcome tax purposes of mterest on the Dlstnct Bonds Owners Meetmgs The Dlstnct may at any trrne call a meetmg of the Owners In such event the DIstrIct IS authonzed to fix the tIme and place of saId meetmg and to provIde for the glvmg of notIce thereof and to fix and adopt rules and regulatIons for the conduct of saId meetmg Procedure for Amendment With Wntten Consent of Owners The Dlstnct and the FIscal Agent may at any tIme adopt a Supplemental Agreement amendmg the provlSlons of the Dlstnct Bonds or of the Fiscal Agent Agreement or any Supplemental Agreement to the extent that such amendment IS penmtted by the Fiscal Agent Agreement to take effect when and as provIded m the IndenlIlfe A copy of such Supplemental Agreement together WIth a request to Owners for theIr consent thereto shall be maIled by first class mall by the FIscal Agent to each Owner of Dlstnct Bonds OutstandIng but faIlure to mall caples of such Supplemental Agreement and request shall not affect the valIdity of the Supplemental Agreement when assented to as provIded m the FIscal Agent Agreement Such Supplemental Agreement shall not become effectIve unless there shall be filed WIth the Fiscal Agent the wntten consents of the Owners of at least SIXty percent (60%) m aggregate pnnclpal amount of the Dlstnct Bonds then Outstandmg (exclusIve of Dlstnct Bonds wsqualIfied as provIded m the FIscal Agent Agreement) and a notIce shall have been maIled as heremafter m the Indenture provIded Each such consent shall be effectIve only If accompamed by proof of ownershIp of the DIStrict Bonds for whICh such consent IS gIven which proof shall be such as IS penmtted by the FIscal Agent Agreement Any such consent shall be bmdmg upon the Owner of the DiStrICt Bonds glvmg such consent and on any subsequent Owner (whether or not such subsequent Owner has notIce thereof) unless such consent IS revoked m wntmg by the Owner glvmg such consent or a subsequent Owner by filIng such revocatIOn WIth the FIscal Agent pnor to the date when the notICe provIded for m the Fiscal Agent Agreement has been maIled After the Owners of the reqUIred percentage of Dlstnct Bonds shall have filed theu consents to the Supplemental Agreement the DIstrIct shall maIl a notIce to the Owners m the manner herembefore provIded m the Indenture for the maIlmg of the Supplemental Agreement statmg m substance that the Supplemental Agreement has been consented to by the Owners of the requued percentage of Dlstnct Bonds and wIll be effectIve as proVided m the Indenture (but failure to maIl caples of saId notICe shall not affect the valIdIty of the Supplemental Agreement or consents thereto) Proof of the mailIng of such notICe shall be filed WIth the FIscal Agent A record conslstmg of the papers reqUIred by the IndenlIlfe to be filed WIth the FIscal Agent shall be proof of the matters therem stated untIl the contrary IS proved The Supplemental Agreement shall become effectIve upon the filIng WIth the FIscal Agent of the proof of maIlmg of such notIce and the Supplemental Agreement shall be deemed conclUSIvely bmdmg (except as otherwIse heremabove speCIfically proVided m thIS ArtIcle) upon the DIstrIct and the Owners of all DiStrICt Bonds at the expIratIOn of SIXty (60) days after such filmg except m the event of a final decree of a court of competent JunsdlctlOn settmg aside such consent m a legal actIon or eqUItable proceedmg for such purpose commenced wlthm such SIXty day penod DIscharge of Agreement B 20 Agenda Item No 2 Page 304 of 316 The Dlstnct shall have the option to pay and discharge the entire mdebtedness on all or any portIOn of the Dlstnct Bonds Outstandmg 10 anyone or more of the followmg ways (I) by well and truly paymg or causmg to be pllld the prmclpal of and mterest and any premIUm on such Dlstnct Bonds Outstandmg as and when the same become due and payable (2) by deposltmg With the Fiscal Agent 10 trust at or before matunty money whICh together with the amounts then on depOSit 10 the funds and accounts proVided for 10 Fiscal Agent Agreement IS fully suffiCient to pay such DIstnct Bonds Outstanding mcluding all pnnClpal mterest and redemption premIUms or (3) by lITevocably deposltmg with the Fiscal Agent 10 trust cash and Federal Secuntles and/or mvestments descnbed 10 clause (I) of the defimtlon of Penmtted Investments 10 such amount as the Dlstnct shall detenmne as conflITOed by Bond Counselor an mdependent certified public accountant Will together With the mterest to accrue thereon and moneys then on depOSit 10 the fund and accounts proVided for 10 the Fiscal Agent Agreement be fully suffiCient to pay and discharge the mdebtedness on such Dlstnct Bonds (mcludmg all pnnclpal mterest and redemptIOn premIUms) at or before their matunty dates If the Dlstnct shall have taken any of the actIOns speCified 10 (a) (b) or (c) above and If such Dlstnct Bonds are to be redeemed pnor to the matunty thereof notice of such redemptIOn shall have been given as 10 the Fiscal Agent Agreement proVided or proVISion satisfactory to the Fiscal Agent shall have been made for the glVlng of such notice then at the election of the Dlstnct and notwlthstandmg that any Dlstnct Bonds shall not have been surrendered for payment the pledge of the Special Taxes and other funds prOVided for 10 the Fiscal Agent Agreement and all other obligatIOns of the Dlstnct under the Fiscal Agent Agreement With respect to such DIstnct Bonds Outstandmg shall cease and termmate Notice of such electIOn shall be filed With the Fiscal Agent Notwlthstandmg the foregomg the obligation of the DiStrICt to payor cause to be paid to the Owners of the Dlstnct Bonds not so surrendered and paid all sums due thereon and all amounts owmg to the Fiscal Agent pursuant to the Fiscal Agent Agreement and otherwise to assure that no actIOn IS taken or failed to be taken If such action or failure adversely affects the exclUSIOn of mterest on the Dlstnct Bonds from gross mcome for federal mcome tax purposes shall contmue 10 any event Upon compliance by the Dlstnct With the foregomg With respect to all Dlstnct Bonds Outstanding any funds held by the Fiscal Agent after payment of all fees and expenses of the Fiscal Agent which are not reqUired for the purposes of the precedmg paragraph shall be paid over to the DiStriCt and any SpeCial Taxes thereafter received by the Dlstnct shall not be relDltted to the Fiscal Agent but shall be retamed by the Dlstnct to be used for any purpose permitted under the Act B 21 Agenda Item No 2 Page 305 of 316 APPENDIX C APPRAISAL REPORT C 1 Agenda Item No 2 Page 306 of 316 APPENDIX D MARKET ABSORPTION STUDY D 1 Agenda Item No 2 Page 307 of 316 APPENDIX E RATE AND METHOD OF APPORTIONMENT E 1 Agenda Item No 2 Page 308 of 316 APPENDIX F TYPES OF MORTGAGE LOANS F 1 Agenda Item No 2 Page 309 of 316 - '" ,-.., Q) s o U o ....... '--' Agenda Item No 2 Page 310 of 316 APPENDIX G FORMS OF CONTINUING DISCLOSURE AGREEMENTS G 1 Agenda Item No 2 Page 311 of316 APPENDIX H PROPOSED FORM OF BOND COUNSEL OPINION [Closmg Date] Lake Elsmore Pubhc Fmancmg Authonty 130 South Mam Street Lake Elsmore Cahfonlla 92530 $ Lake Elsmore Pubhc Fmancmg Allthonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A Members of the Board of Directors We have acted as bond counsel to the Lake Elsmore Pubhc Fmancmg Authonty (the Authonty) m connectIOn with the Issuance by the Authonty of $ aggregate pnnclpal amount of Lake Elsmore Pubhc Fmancmg Authonty Local Agency Revenue Bonds (Wasson Canyon) 2007 Senes A (the Bonds) pursuant to the provIsions of Article 4 (commencmg With section 6584) of Chapter 5 of DIVISIOn 7 of Title I of the Cahfornla Government Code (the Law) pursuant to an Indenture of Trust dated as of November I 2007 (the Indenture) by and between the Authonty and Umon Bank of Cahfornla N A as trustee (the Trustee) We have exammed the Law and such certified proceedmgs and other papers as we deem necessary to render thIS opmlOn As to questIOns of fact matenal to our opmlOn we have rehed upon representatIOns of the Authonty contamed m the Indenture and m the certified proceedmgs and certificatIOns of pubhc offiCials and others furnished to us without undertakmg to venfy the same by mdependent mvestlgatlOn Based upon the foregomg we are of the opmlOn under eXlstmg law as follows I The Authonty IS a Jomt exerCise of powers authonty duly orgamzed and vahdly eXlstmg under the laws of the State of Cahfomla With the full power to enter mto the Indentures to perform the agreements on ItS part contamed therem and to Issue the Bonds 2 The Indentures have been duly approved by the Authonty and constitute the vahd and bmdmg obhgatlons of the Authonty enforceable agamst the Authonty m accordance with their terms The Eighth Supplemental Indenture IS authonzed by and IS conSIstent With the Indenture 3 The Indentures create a vahd hen on the funds pledged by the Indentures for the secunty of the Bonds subject to no pnor hen granted under the Law 4 The Bonds have been duly authonzed executed and dehvered by the Authonty and are vahd and bmdmg speCial obhgatlons of the Authonty payable solely from the sources prOVided therefor m the Indentures HI Agenda Item No 2 Page 312 of 316 5 The Internal Revenue Code of 1986 as amended (the Code) sets forth certam reqUIrements that must be met subsequent to the Issuance and delivery of the Bonds for mterest thereon to be and remam excluded from the gross mcome of the owners thereof for federal mcorne tax purposes Noncompliance with such reqUIrements could cause the mterest on the Bonds to be mcluded m gross mcome retroacl1ve to the date of Issue of the Bonds The Authonty has covenanted m the Indentures to mamtam the exclusIOn of mterest on the Bonds from the gross mcome of the owners thereof for federal mcorne tax purposes In our opmlOn under eXlstmg law mterest on the Bonds IS exempt from personal mcorne taxal10n of the State of California and assUlmng compliance With the aforemenl1oned covenant mterest on the Bonds IS excluded pursuant to sectIOn I03(a) of the Code from the gross mcome of the owners thereof for federal mcome tax purposes We are further of the opmlOn that under eXlstmg statutes regulal10ns rulings and court deCISIOns the Bonds are not speCified pnvate acl1vlty bonds wlthm the meamng of sectIOn 57(a)(5) of the Code and therefore the mterest on the Bonds Will not be treated as an Item of tax preference for purposes of cornputmg the alternal1ve nummum tax Imposed by secl10n 55 of the Code The receipt or accrual of mterest on Bonds owned by a corporatIOn may affect the computatIOn of the alternative mlmmum taxable mcome upon which the altemal1ve nummum tax IS Imposed to the extent that such mterest IS taken mto account m detenmnmg the adjusted current earnmgs of that corporal1on (75 percent of the excess If any of such adjusted current earmngs over the alternative nummum taxable mcome bemg an adjustment to alternal1ve nummum taxable mcome (detenmned Without regard to such adjustment or to the alternal1ve tax net operatmg loss deducl1on)) Except as stated m the precedmg two paragraphs we express no opmlOn as to any federal or state tax consequences of the ownership or dispOSitIOn of the Bonds The nghts of the owners of the Bonds and the enforceability of the Bonds and the Indentures may be subject to bankruptcy msolvency reorgamzal1on rnoratonum and other Similar laws affectmg credItors nghts heretofore or hereafter enacted and may also be subject to the exercise of JudICial discretIOn m appropnate cases Our opmlOns are based on eXlstmg law which IS subJ ect to change Such opmlOns are further based on our knowledge of facts as of the date hereof We assume no duty to update or supplement our opmlOns to reflect any facts or circumstances that may thereafter come to our attenl10n or to reflect any changes m any law that may thereafter occur or become effecl1ve Moreover our opmlOns are not a guarantee of result and are not bmdmg on the Internal Revenue Service rather such oplmons represent our legal Judgment based upon our review of eXlstmg law that we deem relevant to such opmlOns and m reliance upon the representatIOns and covenants referenced above Respectfully submJtted H2 Agenda Item No 2 Page 313 of 316 APPENDIX I BOOK-ENTRY SYSTEM The followzng descrlptlOn of the procedures and record keepzng wIth respect to beneficial ownershIp znterests zn the Bonds payment of prznclpal of and Interest on the Bonds to Direct PartIcIpants Indirect Partzclpants or BeneficIal Owners (as such tenns are defined below) of the Bonds confinnatlOn and transfer of beneficial ownershIp znterests zn the Bonds and other Bond related transactIOns by and between DTC Direct PartIcIpants IndIrect PartIcIpants and BenefiCial Owners of the Bonds IS based solely on znfonnatlon fUrmshed by DTC to the Authorlty whIch the Authorlty be/zeves to be re/zable but the Authorlty and the Underwrlter do not and cannot make any zndependent representatIOns concermng these matters and do not take responsIbIlIty for the accuracy or completeness thereof NeIther the DTC Direct PartICIpants Indirect PartIcIpants nor the BenefiCial Owners should rely on the foregozng znfonnatzon with respect to such matters but should Instead corifirm the same WIth DTC or the DTC PartIcIpants as the case may be The DepOSitory Trust Company ( DTC ) New York New York will act as secuntJes depOSitory for the Bonds The Bonds will be Issued as fully registered secuntJes registered m the name of Cede & Co (DTC s partnership nommee) or such other name as may be requested by an authonzed representatJve of DTC One fully registered Bond will be Issued for each matunty of the Bonds each m the aggregate prmcipal amount of such matunty and will be deposited With DTC DTC the world s largest secuntJes depOSitory IS a hmlted purpose trust company organized under the New York Bankmg Law a bankmg orgamzatlOn wlthm the meanmg of the New York Bankmg Law a member of the Federal Reserve System a clearmg corporatIOn wlthm the meanmg of the New York Umform Commercial Code and a cleanng agency registered pursuant to the provIsions of SectJon 17 A of the Secuntles Exchange Act of 1934 DTC holds and proVides asset serviCmg for over 2 2 nulhon Issues of U S and non U S eqUity Issues corporate and municipal debt Issues and money market mstruments from over 100 countnes that DTC s partJclpants ( Direct PartiCipants ) depOSit With DTC DTC also faclhtates the post trade settlement among Direct PartiCipants of sales and other secuntJes transactIOns m deposited secuntJes through electromc computenzed book entry transfers and pledges between Direct Participants accounts This ehnunates the need for phySical movement of secuntles certJficates Drrect Participants mclude both U S and non U S secuntJes brokers and dealers banks trust companies cleanng corporatIOns and certam other organizatIOns DTC IS a wholly owned subSidiary of The DepOSitory Trust & Clearmg CorporatIOn ( DTCC) DTCC m turn IS owned by a number of Direct Participants of DTC and Members of the NatJonal SecuntJes Cleanng CorporatIOn Fixed Income Clearmg CorporatIOn and Emergmg Markets Cleanng CorporatIOn (NSCC FICC and EMCC also subsldlanes of DTCC) as well as by the New York Stock Exchange Inc the Amencan Stock Exchange LLC and the NatIOnal ASSOCiatIOn of SecuntJes Dealers Inc Access to the DTC system IS also available to others such as both U S and non U S securltJes brokers and dealers banks trust compames and clearmg corporatJons that clear through or mamtam a custodial relatIOnship With a Direct PartiCipant either directly or mdlrectly ( Indirect PartJClpants) DTC has Standard & Poor s highest ratmg AAA The DTC Rules to ItS Participants are on file With the SecuntJes and Exchange CommiSSIOn More mformatJon about DTC can be found at wwwdtcc com and wwwdtc org Purchases of Bonds under the DTC system must be made by or through Direct Participants which will receive a credit for the Bonds on DTC s records The ownership mterest of each actual purchaser of each Bonds ( BenefiCial Owner ) is m turn to be recorded on the Direct and Indirect Participants records BenefiCial Owners will not receive wntten confrrmatlOn from DTC of their purchase BenefiCIal Owners are however expected to receive wntten confirmatIOns provldmg details of the transactIOn as well as penodlc statements of their holdmgs from the Direct or Indirect Participant through whiCh the BenefiCial Owner entered mto the transactJon Transfers of ownership mterests m the Bonds are to be accomphshed by entnes made on the books of Direct and Indirect PartJClpants actmg on behalf of BenefiCial Owners I I Agenda Item No 2 Page 314 of 316 BeneficIal Owners wIll not receIve cerllficates representmg therr ownershIp mterests m the Bonds except m the event that use of the book entty system for the Bonds IS dtscontmued To faclhtate subsequent transfers all Bonds deposIted by DIrect PartIcIpants wIth DTC are regIstered m the name of DTC s partnershIp nommee Cede & Co or such other name as requested by an authonzed representatIve of DTC The deposIt of the Bonds WIth DTC and theIr regIstratIOn m the name of Cede & Co or such other DTC nommee do not effect any change m beneficial ownershIp DTC has no knowledge of the actual BeneficIal Owners of the Bonds DTC s records reflect only the Idenllty of the DIrect PartIcIpants to whose accounts such Bonds are credIted whIch mayor may not be the Beneficial Owners The DIrect or IndIrect PartIcIpants will remam responsIble for keepmg account of theIr holdmgs on behalf of theIr customers Conveyance of nollces and other commumcallons by DTC to DIrect PartIcIpants by Drrect PartIcIpants to IndIrect PartIcIpants and by DIrect PartIcIpants and Imhrect PartIcIpants to BeneficIal Owners will be governed by arrangements among them subject to any statutory or regulatory reqUIrements as may be m effect from lime to lime BeneficIal Owners of Bonds may wIsh to take certam steps to augment the transnusslOns to them of notIces of slgmficant events WIth respect to the Bonds such as redemptIOns tenders defaults and proposed amendments to the Bonds documents For example BenefiCIal Owners of the Bonds may wIsh to ascertam that the nommee holdmg the Bonds for theIr benefit has agreed to obtam and transmIt notIces to BenefiCIal Owners In the alternallve BenefiCial Owners may wIsh to proVIde theIr names and addresses to the Trustee and request that copIes of nollces be proVIded dIrectly to them RedemptIOn notIces shall be sent to DTC If less than all of the Bonds are bemg redeemed DTC s practIce IS to determme by lot the amount of the mterest of each DIrect PartIcIpant m such matunty to be redeemed NeIther DTC nor Cede & Co (nor such other DTC nommee) will consent or vote WIth respect to the Bonds unless authonzed by a DIrect PartIcIpant m accordance wIth DTC s Procedures Under ItS usual procedures DTC malls an OmnIbus Proxy to the Authonty as soon as pOSSIble after the record date The OmnIbus Proxy assIgns Cede & Co s consentmg or votmg nghts to those DIrect PartIcIpants to whose accounts the Bonds are credIted on the record date (IdentIfied m a hstmg attached to the OmnIbus Proxy) Pnnclpal redempllon pnce and mterest payments on the Bonds will be made to Cede & Co or such other nonunee as may be requested by an authonzed representallve of DTC DTC s practIce IS to credIt Duect PartIcIpants accounts upon DTC s receIpt of funds and correspondmg detail mformatlOn from the Authonty or the Trustee on payable date m accordance WIth theIr holdmgs shown on DTC s records Payments by PartIcIpants to BenefiCIal Owners will be governed by standmg mstructlOns and customary practIces as IS the case WIth secuntles held for the accounts of customers m bearer form or regIstered m street name and will be the responslblhty of such PartIcIpant and not of DTC the Trustee or the Authonty subject to any statutory or regulatory reqUIrements as may be m effect from lime to tIme Payment of pnnclpal redemptIOn pnce and mterest payments to Cede & Co (or such other nommee as may be requested by an authonzed representatIve of DTC) IS the responslblhty of the Authonty or the Trustee dIsbursement of such payments to DIrect PartICIpants will be the responslblhty of DTC and dIsbursement of such payments to the BenefiCial Owners will be the responslblhty of DIrect and IndIrect PartIcIpants DTC may dlscontmue provldmg ItS servIce as depOSItory WIth respect to the Bonds at any lime by glvmg reasonable nollce to the Authonty or the Trustee Under such CIrcumstances m the event that a successor depOSItory IS not obtamed Bond certIficates are reqUIred to be pnnted and dehvered The Authonty may deCIde to dlscontmue use of the system of book entry only transfers through DTC (or a successor secunlles depOSItory) In that event the Bonds certIficates WIll be pnnted and dehvered to DTC 12 Agenda Item No 2 Page315of316 The mfonnatlOn m thiS sectIOn concemmg DTC and DTC s book entry system has been obtamed from sources that the Authonty beheves to be rehable but the Authonty takes no responslblhty for the accuracy thereof Dlscontmuance of DTC ServIces In the event that (a) DTC detenmnes not to contmue to act as secunlles depOSitory for the Bonds or (b) the Authonty detennmes that DTC shall no longer act and dehvers a wrItten certificate to the Trustee to that effect then the Authonty will dlscontmue the Book Entry System With DTC for the Bonds If the Authonty detennmes to replace DTC With another quahfied secunlles depOSitory the Authonty will prepare or drrect the preparallon of a new smgle separate fully registered Bond for each matunty of the Bonds registered m the name of such successor or subslltute secunlles depOSitory as are not mconslstent With the tenns of the Indenture If the Authonty fails to Identify another quahfied secunlles depOSitory to replace the mcumbent secunlles depOSitory for the Bonds then the Bonds shall no longer be restncted to bemg registered m the Bonds registratIOn books m the name of the mcumbent secunlles depOSitory or ItS nommee but shall be registered m whatever name or names the mcumbent secunlles depOSitory or ItS nommee transfemng or exchangmg the Bonds shall deSignate In the event that the Book Entry System IS dlscontmued the followmg provIsIOns would also apply (I) the Bonds will be made available m phYSical fonn (n) prmclpal of and redemptIOn premiums If any on the Bonds will be payable upon surrender thereof at the trust office of the Trustee Identified m the Indenture and (m) the Bonds will be transferable and exchangeable as prOVided m the Indenture The AuthOrity or the Trustee do not have any responsIbIlity or obligatIOn to DTC PartIcIpants to the persons for whom they act as nommees to Benefictal Owners or to any other person who IS not shown on the regIStratIOn books as bemg an owner of the Bonds with respect to (I) the accuracy of any records mamtamed by DTC or any DTC PartICIpants (ll) the payment by DTC or any DTC PartIcIpant of any amount m respect of the prmclpal of redemptIOn price of or mterest on the Bonds (Ill) the delivery of any nollce whIch IS permitted or reqUIred to be gIven to regIstered owners under the Indenture (IV) the selectIOn by DTC or any DTC PartIcIpant of any person to receIve payment m the event of a partial redemptIOn of the Bonds (v) any consent gIven or other actIOn taken by DTC as regIstered owner or (VI) any other matter arlsmg with respect 10 the Bonds or the Indenture The AuthOrity or the Trustee cannot and do not gIve any assurances that DTC DTC PartIcIpants or others wIll d,strzbute payments of prmclpal of or mterest on the Bonds pazd to DTC or Its nommee as the regIstered owner or any notIces to the BenefiCial Owners or that they wIll do so on a tImely basIS or wIll serve and act m a manner deSCribed m thIS OffiCial Statement The AuthOrity or the Trustee are not responSIble or liable for the fazlure of DTC or any DTC PartIcIpant to make any payment or gIve any notIce to a BenefiCial Owner m respect to the Bonds or any error or delay relatmg thereto 13 Agenda Item No 2 Page 316of316