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HomeMy WebLinkAbout06-402 - Resolutions RESOLUTION NO. 06-402 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA,ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO.2006-02(AMADOR ON ROUTE 66),AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF SPECIAL TAX BONDS OF THE DISTRICT, APPROVING THE FORM OF FISCAL AGENT AGREEMENT, BOND PURCHASE AGREEMENT, PRELIMINARY OFFICIAL STATEMENT AND OTHER DOCUMENTS AND AUTHORIZING CERTAIN ACTIONS IN CONNECTION WITH THE ISSUANCE OF SUCH BONDS WHEREAS, the CITY COUNCIL of the CITY OF RANCHO CUCAMONGA, CALIFORNIA (this "City Council'), did previously conduct proceedings to form and did form a community facilities district pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1; Division 2;Title 5 of the Government Code of the State of California (the "Act'), such Community Facilities District designated as COMMUNITY FACILITIES NO. 2006-02 (AMADOR ON ROUTE 66) (the "Community Facilities District') for the purpose of financing the acquisition or construction of certain public improvements; and, WHEREAS, as required by the Act, this City Council has previously adopted a statement of local goals and policies concerning the use of the Act entitled the "City of Rancho Cucamonga Statement of Goals and Policies Regarding the Establishment of Community Facilities Districts" (the "Goals and Policies"); and WHEREAS, this City Council has previously declared its intention to issue bonds to finance the acquisition or construction of such improvements, such bonds to be issued pursuant to the terms and provisions of the Act and the Goals and Policies; and, WHEREAS, at this time this City Council desires to set forth the general terms and conditions relating to the authorization, issuance and administration of such bonds; and, WHEREAS, the forms of the following documents have been presented to and considered for approval by this City Council: A. Fiscal Agent Agreement by and between the City and Wells Fargo Bank, National Association, as fiscal agent(the "Fiscal Agent') setting forth the terms and conditions relating to the issuance and sale of bonds (the "Fiscal Agent Agreement'); B. Bond Purchase Agreement authorizing the sale of bonds to Stone &Youngberg LLC, the designated underwriter(the 'Bond Purchase Agreement'); C. Preliminary Official Statement containing information including but not limited to the Community Facilities District and the bonds, including the terms and conditions thereof(the "Preliminary Official Statement'); and Resolution No. 06-402 Page 2 of 203 D. Continuing Disclosure Agreement by and between the City and Wells Fargo Bank, National Association, as dissemination agent, pursuant to which the Community Facilities District will be obligated to provide ongoing annual disclosure relating to the bonds (the "Continuing Disclosure Agreement'); and WHEREAS, this City Council,with the aid of City staff, has reviewed and considered the Fiscal Agent Agreement,the Bond Purchase Agreement,the Continuing Disclosure Agreement and the Preliminary Official Statement and finds those documents suitable for approval, subject to the conditions set forth in this resolution; and WHEREAS,all conditions,things and acts required to exist,to have happened and to have been performed precedent to and in the issuance of the bonds as contemplated by this resolution and the documents referred to herein exist, have happened and have been performed or have been ordered to have been performed in due time,form and manner as required by the laws of the State of California, including the Act and the applicable policies and regulations of the City of Rancho Cucamonga. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2006-02 (AMADOR ON ROUTE 66), DOES HEREBY RESOLVE, DECLARE, FIND, DETERMINE AND ORDER AS FOLLOWS: SECTION 1: Recitals. The above recitals are true and correct. SECTION 2: Determinations. This legislative body hereby makes the following determinations pertaining to the proposed issuance of the Bonds: (a) The Act authorizes the City Council, acting as the legislative body of the Community Facilities District, to sell the Bonds only if the City Council has determined prior to the award of the sale of the Bonds that the value of such properties will be at least 3 times the principal amount of the Bonds and the principal amount of all other bonds outstanding that are secured by a special tax levied pursuant to the Act on property within the Community Facilities District or a special assessment levied on property within the Community Facilities District(collectively,"Land Secured Bonded Indebtedness") The value of the property within Community Facilities District which will be subject to the special tax to pay debt service on the Bonds will be at least 3 times the Land Secured Bonded Indebtedness Allocable to such properties. The foregoing determinations are based upon the full cash value of such properties and development areas as shown upon an appraisal of the subject properties prepared by Bruce Hull & Associates, a state certified real estate appraiser, as defined in Business and Professions Code Section 11340(c). Such determination was made in a manner consistent with the Goals and Policies. Resolution No. 06-402 Page 3 of 203 (b) The terms and conditions of the Bonds as contained in the Fiscal Agent Agreement are consistent with and conform to the Goals and Policies. (c) As a result of the current status of development of the property within the Community Facilities District and the relative overall lack of diversity of ownership of property within the Community Facilities District, the private sale of the Bonds will result in a lower overall cost to the Community Facilities District. SECTION 3: Bonds Authorized. Pursuant to the Act, this Resolution and the Fiscal Agent Agreement, special tax bonds of the City designated as "City of Rancho Cucamonga Community Facilities District No. 2006- 02(Amador on Route 66)2005 Special Tax Bonds,"(the"Bonds")in an aggregate principal amount not to exceed $3,000,000 are hereby authorized to be issued. The date, manner of payment, interest rate or rates, interest payment dates, denominations, form, registration privileges, manner of execution, place of payment, terms of redemption and other terms, covenants and conditions of the Bonds shall be as provided in the Fiscal Agent Agreement as finally executed. SECTION 4: Authorization and Conditions. The City Manager and such other official or officials of the City as may be designated by this City Council or the City Manager(each, an"Authorized Officer")are each hereby authorized and directed to execute and deliver the final form of the various documents and instruments described in this Resolution, with such additions thereto or changes therein as such Authorized Officer may deem necessary and advisable provided that no additions or changes shall authorize an aggregate principal amount of Bonds in excess of$3,000,000, an annual interest rate on the Bonds in excess of six and one half percent(6.50%)per year and a purchase price for the Bonds not less than ninety eight percent (98%) of the par amount of the Bonds (excluding original issue discount, if any). The approval of such additions or changes shall be conclusively evidenced by the execution and delivery of such documents or instruments by an Authorized Officer, following consultation with and review by the City Attorney and Best Best & Krieger LLP, the City's bond counsel. SECTION 5: Fiscal Agent Agreement. The form of Fiscal Agent Agreement by and between the City and the Fiscal Agent,with respect to the Bonds as presented to this City Council and on file with the City Clerk is hereby approved. An Authorized Officer is hereby authorized and directed to cause the same to be completed and executed,subject to the provisions of Section 4 above. Resolution No. 06-402 Page 4 of 203 SECTION 6: Official Statement and Continuing Disclosure Agreement. The City Council hereby approves the form of the Preliminary Official Statement as presented to this City Council and on file with the City Clerk,together with any changes therein or additions thereto deemed advisable by the City Manager or, in the absence of the City Manager, another Authorized Officer. Pursuant to Rule 15c2-12 under the Securities Exchange Act of 1934 (the "Rule") the City Manager or, in the absence of the City Manager, another Authorized Officer is authorized to determine when the Preliminary Official Statement is deemed final, and the City Manager or such other Authorized Official is hereby authorized and directed to provide written certification thereof. The execution of the final Official Statement, which shall include such changes and additions thereto deemed advisable by the City Manager or, in the absence of the City Manager, another Authorized Officer pursuant to the Rule, shall be conclusive evidence of the approval of the final Official Statement by the Community Facilities District. The City Council hereby authorizes the distribution of the final Official Statement by the Underwriter as the initial purchaser of the Bonds. The form of Continuing Disclosure Agreement as presented to this City Council and on file with the City Clerk is hereby approved. An Authorized Officer is hereby authorized and directed to cause the same to be completed and executed on behalf of the Community Facilities District, subject to the provisions of Section 4 above. SECTION 7: Sale of Bonds. This City Council hereby authorizes and approves the negotiated sale of the Bonds to Stone & Youngberg LLC (the "Underwriter").The form of the Bond Purchase Agreement is hereby approved and an Authorized Officer is hereby authorized and directed to execute the Bond Purchase Agreement upon the execution thereof by the Underwriter, subject to the provisions of Section 4 above. SECTION 8: Bonds Prepared and Delivered. Upon the execution of the Bond Purchase Agreement, the Bonds shall be prepared, authenticated and delivered, all in accordance with the applicable terms of the Act and the Fiscal Agent Agreement, and any Authorized Officer and other responsible City officials, acting for and on behalf of the Community Facilities District, are hereby authorized and directed to take such actions as are required under the Bond Purchase Agreement and the Fiscal Agent Agreement to complete all actions required to evidence the delivery of the Bonds upon the receipt of the purchase price thereof from the Underwriter. Resolution No. 06-402 Page 5 of 203 SECTION 9: Actions. All actions heretofore taken by the officers and agents of the City with respect to the establishment of the Community Facilities District and the sale and issuance of the Bonds are hereby approved, confirmed and ratified, and the proper officers of the City, acting for and on behalf of the Community Facilities District, are hereby authorized and directed to do any and all things and take any and all actions and execute any and all certificates, agreements, contracts, and other documents, which they, or any of them, may deem necessary or advisable in order to consummate the lawful issuance and delivery of the Bonds in accordance with the Act,this Resolution, the Fiscal Agent Agreement, the Bond Purchase Agreement, the Continuing Disclosure Agreement, and any certificate, agreement, contract, and other document described in the documents herein approved. SECTION 10: Effective Date. This resolution shall take effect from and after its adoption. pleasesee ft lb&wuV page for formal adoption,certification and signatures Resolution No. 06-402 Page 6 of 203 PASSED, APPROVED, AND ADOPTED this 20t" day of December 2006. AYES: Gutierrez, Kurth, Michael, Spagnolo, Williams NOES: None ABSENT: None ABSTAINED: None onald J. Kurt, M.D., Mayor ATTEST: ebra J. Ad ms MC, City Clerk I, DEBRA J.ADAMS,CITY CLERK of the City of Rancho Cucamonga,California, do hereby certify that the foregoing Resolution was duly passed, approved and adopted by the City Council of the City of Rancho Cucamonga, California, at a Regular Meeting of said City Council held on the 20th day of December 2006. Executed this 21 s`day of December 2006, at Rancho Cucamonga, California. D bra J. Ada (sMC, City Clerk Resolution No. 06-402 Page 7 of 203 FISCAL AGENT AGREEMENT by and between CITY OF RANCHO CUCAMONGA and WELLS FARGO BANK, NATIONAL ASSOCIATION, as Fiscal Agent Dated as of December 1, 2006 Relating to: City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds SDPUB\W DIV EN\339385.1 Resolution No. 06-402 Page 8 of 203 TABLE OF CONTENTS PAGE ARTICLE I. STATUTORY AUTHORITY AND DEFINITIONS............................................... 2 Section 1.1. Authority for this Agreement................................................................................. 2 Section 1.2. Agreement for Benefit of Owners of the Bonds.................................................... 2 Section1.3. Definitions.............................................................................................................. 2 ARTICLE II. THE BONDS......................................................................................................... 15 Section 2.1. Principal Amount: Designation............................................................................ 15 Section2.2. Terms of the Bonds.............................................................................................. 15 Section2.3. Redemption.......................................................................................................... 17 Section 2.4. Effect of Redemption........................................................................................... 19 Section2.5. Form of Bonds.....................................................................................................20 Section 2.6. Execution of Bonds.............................................................................................. 20 Section 2.6. Transfer of Bonds ................................................................................................ 20 Section2.8. Exchange of Bonds.............................................................................................. 21 Section2.9. Bond Register....................................................................................................... 21 Section 2.10. Temporary Bonds............................................................................................... 21 Section 2.11. Bonds Mutilated, Lost, Destroyed or Stolen...................................................... 21 Section 2.12. Limited Obligation............................................................................................. 22 Section 2.13. No Acceleration................................................................................................. 22 Section 2.14. Book-Entry System............................................................................................ 23 . ARTICLE M. ISSUANCE OF BONDS ..................................................................................... 24 Section 3.1. Issuance and Delivery of Bonds .......................................................................... 24 Section 3.2. Pledge of Special Tax Revenues.......................................................................... 24 Section 3.3. Validity of Bonds................................................................................................. 25 ARTICLE IV. FUNDS AND ACCOUNTS................................................................................ 26 Section 4.1. Deposits of Bond Proceeds.................................................................................. 26 Section4.2 Project Fund.......................................................................................................... 26 Section 4.3. Costs of Issuance Fund ........................................................................................ 28 Section4.4. Reserve Fund ....................................................................................................... 29 Section4.5. Bond Fund............................................................................................................ 30 Section4.6. Special Tax Fund ................................................................................................. 31 Section 4.7.' Administrative Expense Fund..:........................................................................... 33 Section 4.8. Rebate Fund......................................................................................................... 33 Section4.9 Redemption Fund.................................................................................................. 34 ARTICLE V. OTHER COVENANTS OF THE CITY............................................................... 34 Section 5.1. Punctual Payment................................................................................................. 34 Section 5.2. Extension of Time for Payment........................................................................... 35 Section 5.3. Against Encumbrances......................................................................................... 35 Section 5.4. Books and Records .............................................................................................. 35 -i- SDPUB\WD1V EN\339385.1 Resolution No. 06-402 Page 9 of 203 Section 5.5. Protection of Security and Rights of Owners ......................................................35 Section 5.6. Compliance with Law..........................................................................................35 Section 5.7. Collection of Special Tax Revenue...................................................................... 36 Section 5.8. Reduction in Maximum Annual Special Tax....................................................... 37 Section 5.9. Covenant to Foreclose.......................................................................................... 37 Section 5.10. Further Assurances............................................................................................. 38 Section 5.11. Private Activity Bond Limitations.....................................................................38 Section 5.12. Federal Guarantee Prohibition........................................................................... 38 Section 5.13. Rebate Requirement.......................................................................................... 38 Section5.14. No Arbitrage...................................................................................................... 39 Section 5.15. Yield of the Bonds. ............................................................................................ 39 Section 5.16. Maintenance of Tax-Exemption........................................................................ 39 Section 5.17. Continuing Disclosure to Owners...................................................................... 39 Section 5.18. Tender of Bonds......................................:.......................................................... 40 Section 5.19. No Parity Bonds................................................................................................. 40 ARTICLE VI. INVESTMENTS, DISPOSITION OF INVESTMENT PROCEEDS, LIABILITY OFTHE CITY .............................................................................................................................. 40 Section 6.1. Deposit and Investment of Moneys in Funds ......................................................40 Section 6.2. Liability of City....................................................................................................42 Section 6.3. Employment of Agents by City.....................................................................:...... 43 ARTICLE VII: THE FISCAL AGENT....................................................................................... 44 Section 7.1. Appointment of Fiscal Agent............................................................................... 44 Section 7.2. Liability of Fiscal Agent...................................................................................... 45 Section7.3. information .......................................................................................................... 46 Section 7.4. Notice to Fiscal Agent ......................................................................................... 46 Section 7.5. Compensation; Indemnification...........................................................................46 ARTICLE VIII. MODIFICATION OR AMENDMENT OF THIS AGREEMENT..................47 Section 8.1. Amendments Permitted........................................................................................47 Section 8.2. Owners' Meetings ................................................................................................ 47 Section 8.3. Procedure for Amendment with Written Consent of Owners.............................. 48 Section 8.4. Disqualified Bonds............................................................................................... 48 Section 8.5. Effect of Supplemental Agreement...................................................................... 49 Section 8.6. Endorsement or Replacement of Bonds Issued After Amendments.................... 49 Section 8.7. Amendatory Endorsement of Bonds....................................................................49 ARTICLE IX. EVENTS OF DEFAULT; REMEDIES..........:.................................................... 50 Section 9.1. Events of Default................................................................................................. 50 Section 9.2. Remedies of Owners............................................................................................ 50 Section 9.3. Application of Special Tax Revenues and Other Funds After.Default................ 51 ARTICLE X. MISCELLANEOUS ............................................................................................. 53 Section 10.1. Benefits of Agreement Limited to Parties. ........................................................ 53 Section 10.2. Successor is Deemed Included in All References to Predecessor..................... 53 Section 10.3. Discharge of Agreement. ................................................................................... 53 -ii- SDPUBMDI V ENV 39385.1 Resolution No. 06-402 Page 10 of 203 Section.10.4. Execution of Documents and Proof of Ownership by Owners.......................... 54 Section 10.5. Waiver of Personal Liability.............................................................................. 54 Section 10.6. Notices to and Demands on City and Fiscal Agent ........................................... 54 Section 10.7. State Reporting Requirements ........................................................................... 55 Section 10.8. Partial Invalidity................................................................................................. 56 .. Section10.9. Unclaimed Moneys. ............................................................................................ 56 Section 10.10. Applicable Law................................................................................................ 56 Section10.11. Conflict with Act.............................................................................................. 56 Section 10.12. Conclusive Evidence of Regularity ................................................................. 56 Section 10.13. Payment on Business Day................................................................................ 56 Section10.14. Counterparts..................................................................................................... 56 EXHIBIT A: FORM OF SERIES 2006-02(AMADOR ON ROUTE 66) BOND EXHIBIT B: FORM OF REQUEST FOR DISBURSEMENT OFFICER'S CERTIFICATE -iii- S DP UB\W D I V EN\3 393 85.1 Resolution No. 06-402 Page 11 of 203 FISCAL AGENT AGREEMENT City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds THIS FISCAL AGENT AGREEMENT (the "Agreement') is made and entered into as of December 1, 2006, by and between the City of Rancho Cucamonga, California, a municipal corporation, organized and existing under and by virtue of the Constitution and laws of the State of California (the "City") for and on behalf of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) (the "District'), and Wells Fargo Bank, National Association, as fiscal agent (the "Fiscal Agent'). WITNESSETH: WHEREAS, the City Council of the City has formed the District under the provisions of the Mello-Roos Community Facilities Act of 1982, as amended (Section 53311, et seq. of the California Government Code) (the "Act') and Resolution No. 06-327 of. the City Council adopted on October 18, 2006 (the "Resolution of Formation"); WHEREAS, the City Council, as the legislative body with respect to the District, is authorized under the Act to levy Special Taxes (as herein defined) to pay for the costs of acquisition or construction of public facilities within the District and to authorize the issuance of bonds secured by said Special Taxes under the Act; WHEREAS, under the provisions of the Act, on December 6, 2006, the City Council of the City adopted its Resolution No. 06-_ (the "Resolution"), which resolution, among other matters, authorized the issuance of the City of Rancho Cucamonga, Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds (the "Bonds"), in the aggregate principal amount of not to exceed $5,800,000 and provided that such issuance would be in accordance with the Act and this Agreement, and authorized the execution hereof; WHEREAS, it is in the public interest and for the benefit of the City, the District and the Owners of the Bonds that the City enter into this Agreement to provide for the issuance of the Bonds, the disbursement of proceeds of the Bonds, the disposition of the Special Taxes securing the Bonds and the administration and payment of the Bonds; and WHEREAS, all things necessary to cause the Bonds, when authenticated by the City for the District and issued as in the Act, the Resolution and this Agreement provided, to be legal, valid and binding and special obligations of the City for the District in accordance with their terms, and all things necessary to cause the creation, authorization, execution and delivery of this Agreement and the creation, authorization, execution and issuance of the Bonds, subject to the terms hereof, have in all respects been duly authorized; -1- SDPU13\W DIV EN\339385.1 Resolution No. 06-402 Page 12 of 203 NOW, THEREFORE, in consideration of the covenants and provisions herein set forth and for other valuable consideration the receipt and sufficiency of which is hereby acknowledged, the parties hereto do hereby agree as follows: ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS Section 1.1 Authority for this Agreement. This Agreement is entered into pursuant to the provisions of the Act and the Resolution. Section 1.2 Agreement for Benefit of Owners of the Bonds. The provisions, covenants and agreements herein set forth to be performed by or on behalf of the City shall be for the equal benefit, protection and security of the Owners of the Bonds. All of the Bonds, without regard to the time or times of their issuance or maturity, shall be of equal rank without preference, priority or distinction of any of the Bonds over any other thereof, except as expressly provided in or permitted by this Agreement. The Fiscal Agent may become the Owner of any of. the Bonds in its own or any other capacity with the same rights it would have if it were not Fiscal Agent. Section 1.3 Definitions. Unless the context otherwise requires, the terms defined in this Section 1.3 shall, for all purposes of.this Agreement, of any Supplemental Agreement, and of any certificate, opinion or other document herein mentioned, have the meanings herein specified. All references herein to "Articles," "Sections" and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Agreement, and the words "herein," "hereof," "hereunder" and other words of similar import refer to this Agreement as a whole and not to any particular Article, Section or subdivision hereof, unless otherwise specifically stated. "Acquisition Account" the account within the Project Fund by that name established pursuant to Section 4.2(A) hereof. "Acquisition/Financing Agreement" means the Acquisition/Financing Agreement by and between the City and Lewis Investment Company, LLC, a California Limited Liability Company, and William Lyon Homes, Inc., a California corporation, dated as of October 18, 2006. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Sections 53311 et seq. of the California Government Code. "Administrative Expense Fund' means the fund by that name established by Section 4.7(A) hereof. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to. the administration of the District: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City, a designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); -2- S DPUB\W DI V EN\339385.1 - Resolution No. 06-402 Page 13 of 203 the costs of remitting the Special Taxes to the Fiscal Agent; the costs of the Fiscal Agent (including its legal counsel) in the discharge of the duties required of it under this Agreement; the costs to the City, the District or any designee of either thereof of complying with arbitrage rebate requirements; the costs to the City, the District or any designee of either thereof of complying with City, District or obligated persons disclosure requirements; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, the District or any designee of either thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or District for any other administrative purposes of the District, including reasonable attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Administrative Expense Requirement" means an annual amount, initially equal to $25,000, to be allocated each Fiscal Year for payment of Administrative Expenses. This amount shall be annually adjusted upward by 2% per year. "Finance Director" means the Finance Director of the City, or the designee thereof as evidenced by a written certificate of the City Manager or the Finance Director delivered to the Fiscal Agent, acting for and on behalf of the District. "Ageric ' means the Inland Empire Utilities Agency. "Agency Account" the account within the Project Fund by that name established pursuant to Section 4.2(A) hereof. "Agency Capacity Facilities Amount" shall have the meaning given such term in the Water District JCFA. "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 Service" means, for each Bond Year, the sum of(i) the interest due on the Outstanding Bonds in such Bond Year, assuming that the Outstanding Bonds are retired as scheduled (including by reason of the provisions of Section 2.3(A)(iii) providing for mandatory sinking fund payments), and (ii) the principal amount of the Outstanding Bonds due in such Bond Year (including any mandatory sinking fund payment due in such Bond Year pursuant to Section 2.3(A)(iii)). "Assistant City Manager"means the Assistant City Manager of the City, or the designee thereof as evidenced by a written certificate of the City Manager or the Assistant City Manager delivered to the Fiscal Agent, acting for and on behalf of the District. "Auditor"means the Auditor-Controller of the County. -3- SDPUB\W DIV EM339385.1 Resolution No. 06-402 Page 14 of 203 "Authorized Officer"means the City Manager, the Assistant City Manager or the Finance Director,.acting on behalf of the District, or any person designated by the City Council, the City Manager or the Finance Director and authorized to act on behalf of the District under or with respect to this Agreement and all other agreements related hereto. "Average Annual Debt Service" means the average over all Bond Years (from the date of the Bonds to their maturity) of Annual Debt Service. "Bond Counsel" means any attorney or firm of attorneys acceptable to the City and nationally recognized for expertise in rendering opinions as to the legality and tax-exempt status of securities issued by public entities. "Bond Fund"means the fund by that name established by Section 4.5(A)hereof. "Bond Re ig ster" means the books for the registration and transfer of Bonds maintained by the Fiscal Agent under Section 2.9 hereof. "Bond Year" means the one-year period beginning on September 2nd in each year and ending on the day prior to September 1st in the following year, except that the first Bond Year shall begin on the Closing Date for the Bonds and end on September 1, 2007. "Bonds" means the City of Rancho Cucamonga Community Facilities District No. 2006- 02 (Amador on Route 66) 2006 Special Tax Bonds at any time Outstanding under this Agreement or any Supplemental Agreement. "Business Day' means any day other than (i) a Saturday or a Sunday, or (ii) a day on which banking institutions in the state in which the Fiscal Agent has its Principal Office are authorized or obligated by law or executive order to be closed. "CDIAC" means the California Debt and Investment Advisory Commission of the office of the State Administrative Services Director of the State of California or any successor agency or bureau thereto. "City" means the. City of Rancho Cucamonga, California, and any successor thereto. "City Attorney" means any attorney or firm of attorneys employed by the City in the capacity of city attorney. "City Council" means the City Council of the City. "City Manager" means the City Manager of the City, acting for and on behalf of'the District. "Closing Date" means 2007, being the date upon which there is a delivery of the Bonds in exchange for the amount representing the purchase price of the Bonds by the Original Purchaser. -4- SDPUB\W DI V BN\339385.1 Resolution No. 06-402 Page 15 of 203 "Code" means the Internal Revenue Code of 1986 as in effect on the date of issuance of the Bonds or (except as otherwise referenced herein) 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. "Commission"means the United States Securities and Exchange Commission. "Comptroller of the Currency" means the Comptroller of the Currency of the United States. "Costs of Issuance" means items of expense payable or reimbursable directly or indirectly by the City and related to the authorization, sale and issuance of the Bonds, which items of expense shall include, but not be limited to, the printing costs, costs of reproducing and binding documents, closing costs, filing and recording fees, initial fees and charges of the Fiscal Agent including its first annual administration fee, expenses incurred by the City in connection with the issuance of the Bonds and the expenses of the City in connection with the establishment of the District, special tax consultant fees and expenses, preliminary engineering fees and expenses, legal fees and charges, including Bond Counsel fees, financial consultant fees, appraiser fees and expenses, absorption, consultant fees and expenses, charges for execution, transportation and safekeeping of the Bonds and other costs, charges and fees in connection with the foregoing. "Costs of Issuance Fund" means the fund by that name established by Section 4.3(A) hereof. "County"means the County of San Bernardino, California. "Debt Service" means the scheduled amount of interest and amortization of principal payable by reason of Sections 2.2(D) and (E) on the Bonds during the period of computation, excluding amounts scheduled during such period which relate to principal which has been retired before the beginning of such period. "Depository" means (a) initially, DTC, and (b) any other Securities Depository acting as Depository pursuant to Section 2.14. "District"or"CFD"means the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66), formed by the City under the Act and the Resolution of Formation. "DTC" means The Depository Trust Company, New York, New York, and its successors and assigns. "Fair Market Value" means the price at which a willing buyer would purchase the investment from a willing seller in a bona fide, arm's length transaction (determined as of the date the contract to purchase or sell the investment becomes binding) if the investment is traded -5_ S DPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 16 of 203 on an established securities market (within the meaning of section 1273 of the Code) and, otherwise, the term "Fair Market Value" means the acquisition price in a bona fide arm's length transaction (as referenced above) if(i) the investment is a certificate of deposit that is acquired in accordance with applicable regulations under the Code, (ii) the investment is an agreement with specifically negotiated withdrawal or reinvestment provisions and a specifically negotiated interest rate (for example, a guaranteed investment contract, a forward supply contract or other investment agreement) that is acquired in accordance with applicable regulations under the Code, (iii) the investment is a United States Treasury Security—State and Local Government Series that is acquired in accordance with applicable regulations of the United States Bureau of Public Debt, or (iv) the investment is the Local Agency Investment Fund of the State of California but only if at all times during which the investment is held its yield is reasonably expected to be equal to or greater than the yield on a reasonably comparable direct obligation of the United States. "Federal Securities" means any of the following which are non-callable and which at the time of investment are legal investments under the laws of the State of California for funds held by the Fiscal Agent: (i) direct general obligations of the United States of America (including obligations issued or held in book entry form on the books of the United States Department of.the Treasury) and obligations, the payment of principal of and interest on which are directly or indirectly guaranteed by the United States of America, including, without limitation, such of the foregoing which are commonly referred to as "stripped" obligations and coupons; or (ii) any of the following obligations of the following agencies of the United States of America: (a) direct obligations of the Export-Import Bank, (b) certificates of beneficial ownership issued by the Farmers Home Administration, (c) participation certificates issued by the General Services Administration, (d) mortgage-backed bonds or pass-through obligations issued and guaranteed by the Government National Mortgage Association, (e) project notes issued by the United States Department of Housing and Urban Development, and (f) public housing notes and bonds guaranteed by the United States of America. "Fiscal Agent" means the Fiscal Agent appointed by .the City and acting as an independent fiscal agent with the duties and powers herein provided, its successors and assigns, and any other corporation or association which may at any time be substituted in its place, as provided in Section 7.1. "Fiscal Year" means the twelve-month period extending from July 1 in a calendar year to June 30 of the succeeding year, both dates inclusive. "Government Obligations" means obligations described in paragraph 1 of the definition of Permitted Investments. 6 SDPUB\WDIV EN\339385.1 Resolution No. 06-402 Page 17 of 203 "Independent Financial Consultant" means any consultant or firm of such consultants appointed by the City or the Finance Director, and who, or each of whom: (i) is judged by the Finance Director to have experience in matters relating to the issuance and/or administration of bonds under the Act; (ii) is in fact independent and not under the domination of the City; (iii) does not have any substantial interest, direct or indirect, with or in the City, or any owner of real property in the District, or any real property in the District; and (iv) is not connected with the City as an officer or employee of the City, but who may be regularly retained to make reports to the City. "Information Services" means Bloomberg Municipal Repositories, P.O. Box 840, Princeton, New Jersey, 08542-0840; DPC Data Inc., One Executive Drive, Fort Lee, New Jersey, 07024; Interactive Data, 100 Williams Street, New York, New York, 10038, Attention: Repository; Standard & Poor's J. J. Kenny Repository, 55 Water Street, 45th Floor, New York, New York, 10041; and, in accordance with then current guidelines of the Commission, such other services providing information with respect to called bonds as the City may designate in an Officer's Certificate delivered to the Fiscal Agent. "Interest Account" means the account within the Bond Fund by that name established pursuant to Section 4.5(A) hereof. "Interest Payment Dates" means March 1 and September 1 of each year, commencing March 1, 2007. "Legislative Bedy' means the City Council of the City acting as the legislative body of the District. "Maximum Annual Debt Service" means the largest Annual Debt Service for any Bond Year after the calculation is made through the final maturity date of any Outstanding Bonds. "Moody's" means Moody's Investors Service, and its successor's and assigns. "Officer's Certificate" means a written certificate of the City signed by an Authorized Officer of the City. "Ordinance"means Ordinance No. 770 of the City of Rancho Cucamonga. "Original Purchaser"means Stone &Youngberg LLC. "Outstanding," when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 8.4) all Bonds except: (i) Bonds theretofore canceled by the Fiscal Agent or surrendered to the Fiscal Agent for cancellation; (ii) Bonds paid or deemed to have been paid within the meaning of Section 10.3; and -7- S DPUB\W DNEN\339385.1 Resolution No. 06-402 Page 18 of 203 (iii) Bonds in lieu of or in substitution for which other Bonds shall have been authorized, executed, issued and delivered by the City pursuant to this Agreement or any Supplemental Agreement. "Owner" or `Bondowner" means any Person who shall be the registered owner of any Outstanding Bond. "Owner Constructed City Improvements" shall have the meaning given such term in the Ac quisition/Financing Agreement. "Owner Constructed Water District Facilities" shall have the meaning given such term in the Water District JCFA. "Permitted Investments" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein (the Fiscal Agent shall be entitled to rely upon any written investment direction from an Authorized Officer of the District as a certification to the Fiscal Agent that such investment constitutes a Permitted Investment): 1. A. Direct obligations (other than an obligation subject to variation in principal payment) of the United States of America ("United States Treasury Obligations"); B. Obligations fully and unconditionally guaranteed as to timely payment of principal and interest by the United States of America; C. Obligations fully and unconditionally guaranteed as to timely payment of principal and interest by any agency or instrumentality of the United States of America when such obligations are backed by the full faith and credit of the United States of America;or D. Evidences of ownership of proportionate interests in future interest and principal payments on obligations described above held by a bank or trust company as custodian, under which the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligor and the underlying government obligations are not available to any Person claiming through the custodian or to whom the custodian may be obligated. 2. Federal Housing Administration debentures. 3. The listed obligations of government-sponsored agencies which are not backed by the full faith and credit of the United States of America: A. Federal Home Loan Mortgage Corporation (FHLMC) -g- S DPUB\W DI V EN\.339385.1 Resolution No. 06-402 Page 19 of 203 (1) Participation certificates (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) (2) Senior debt obligations B. Farm Credit Banks (formerly: Federal Land Banks, Federal Intermediate Credit Banks and Banks for Cooperatives) (1) Consolidated system-wide bonds and notes C. Federal Home Loan Banks (FHL Banks) (1) Consolidated debt obligations D. Federal National Mortgage Association (FNMA) (1) Senior debt obligations (2) Mortgage-backed securities (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) E. Student Loan Marketing Association(SLMA) (1) Senior debt obligations (excluded are securities that do not have a fixed par value and/or whose terms do not promise a fixed dollar amount at maturity or call date) F. Financing Corporation (FICO) (1) Debt obligations G. Resolution Funding Corporation (REFCORP) (1) Debt obligations 4. Unsecured certificates of deposit, time deposits, and bankers' acceptances (having maturities of not more than 30 days) of any bank (including the Fiscal Agent and its affiliates) the short-term obligations of which are rated "A-1" or better by S&P. 5. Deposits the aggregate amount of which are fully insured by the Federal Deposit Insurance Corporation (FDIC), in banks which have capital and surplus of at least $5 million(including the Fiscal Agent and its affiliates). 6. Commercial paper(having original maturities of not more than 270 days) rated "A-1"by S&P and "Prime-1"by Moody's. 7. Money market funds rated"AAm-1"or"AAm-G"by S&P, or better. 8. State Obligations, which means: A. Direct general obligations of any state of the United States of America or any subdivision or agency thereof to which is pledged the full faith and -9- SDPUB\WDNEN\339385A Resolution No. 06-402 Page 20 of 203 credit of a state the unsecured general obligation debt of which is rated "A3" by Moody's and "A" by S&P, or better, or any obligation fully and unconditionally guaranteed by any state, subdivision or agency whose unsecured general obligation debt is so rated. B. Direct general short-term obligations of any state agency or subdivision or agency thereof described in (A) above and rated "A-1+" by S&P and "Prime-1"by Moody's. C. Special Revenue Bonds (as defined in the United States Bankruptcy Code) of any state, state agency or subdivision described in (A) above and rated "AA" or better by S&P and "AA"or better by Moody's. 9. Pre-refunded municipal obligations rated "AAA" by S&P and "AAA"by Moody's meeting the following requirements: A. the municipal obligations are (1) not subject to redemption prior to maturity or (2) the trustee/fiscal agent for the municipal obligations has been given irrevocable instructions concerning their call and redemption and the issuer of the municipal obligations has covenanted not to redeem such municipal obligations other than as set forth in such instructions; B. the municipal obligations are secured by cash or United States Treasury Obligations which may be applied only to payment of the principal of interest and premium on such municipal obligations; C. the principal of and interest on the United States Treasury Obligations (plus any cash in .the escrow) has been verified by the report of independent certified public accountants to be sufficient to pay in full all principal of, interest, and premium, if any, due and to become due on the municipal obligations; D. the cash or United States Treasury Obligations serving as security for the municipal obligations are held, by an escrow agent or trustee/fiscal agent in trust for owners of the municipal obligations; E. no substitution of a United States Treasury Obligation shall be permitted except with another United States Treasury Obligation and upon delivery of a new verification; and F. the cash or United States Treasury Obligations are not available to satisfy any other claims, including those by or against the trustee/fiscal agent or escrow agent. 10. Investment agreements with a domestic or foreign bank or corporation the long- term debt or financial strength of which, it or its guarantor is rated at least "AA-" -10- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 21 of 203 by S&P and "AaY by Moody's; provided that, by the terms of the investment agreement: A. the invested funds are available for withdrawal without penalty or premium, upon not more than seven days' prior notice; the District and the Fiscal Agent hereby agree to give or cause to be given notice in accordance with the terms of the investment agreement so as to receive funds thereunder with no penalty or premium paid; B. the investment agreement shall state that it is the unconditional and general obligation of and is not subordinated to any other obligation of, the provider thereof, or, in the case of a bank, that the obligation of the bank to make payments under the agreement ranks pari passu with the obligations of the bank to its other depositors and its other unsecured and unsubordinated creditors; C. the District and the Fiscal Agent receives the opinion of domestic counsel that such investment agreement is legal, valid, binding and enforceable upon the provider in accordance with its terms and of foreign counsel (if applicable); D. the investment agreement shall provide that if during its term (1) the provider's rating by either S&P or Moody's falls below "AA-" or "AaY, respectively, the provider shall, at its option, within 10 days of receipt of publication of such downgrade, either (a) collateralize the investment agreement by delivering or transferring in accordance with applicable state and federal laws (other than by means of entries on the provider's books) to the District, the Fiscal Agent or a Holder of the Collateral free and clear of any third-party liens or claims the market value of which collateral is maintained at levels and upon such conditions as would be acceptable to S&P and Moody's to maintain an "A" rating in an "A" rated structured financing (with a market value approach); or (b) transfer and assign the investment agreement to a then qualifying counterparty , which is to be approved by the District, with ratings specified above; and (2) the provider's rating by either S&P or Moody's is withdrawn or suspended or falls below "A-" or "A3", respectively, the provider must, at the direction of the District or the Fiscal Agent, within 10 days of receipt of such direction, repay the principal of and accrued but unpaid interest on the investment; -11- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 22 of 203 E. the investment agreement shall state and an opinion of counsel shall be rendered, in the event collateral is required to be pledged by the provider under the terms of the investment agreement, at the time such collateral is delivered, that the Holder of the Collateral has a perfected first priority security interest in the collateral, any substituted collateral and all ;roceeds thereof (in the case of bearer securities, this means the Holder of the Collateral is in possession); F. the investment agreement must provide that if during its term (1) the provider shall default in its payment obligations, the provider's obligations under the investment agreement shall, at the direction of the District or the Fiscal Agent, be accelerated and amounts invested and accrued but unpaid interest thereon shall be repaid to the District or Fiscal Agent, as appropriate; and (2) the provider shall become insolvent, not pay its debts as they become due, be declared or petition to be declared bankrupt, etc. the provider's obligations shall automatically be accelerated and amounts invested and accrued but unpaid interest thereon shall be repaid to the District or Fiscal Agent, as appropriate. 11. The Local Agency Investment Fund (LAIF) administered by the Finance Director of the State to the extent such deposits remain in the name of and control of the Fiscal Agent. "Person" means an individual, a corporation, a partnership, a joint venture, a trust, an unincorporated organization or a government or any agency or political subdivision thereof. "Principal Account" means the account within the Bond Fund by that name established pursuant to Section 4.5(A) hereof. "Principal Office" means the office of the Fiscal Agent at Los Angeles, California or such other offices as may be specified to the City and the District by the Fiscal Agent in writing. "Project" means the facilities more particularly described in the Acquisition/Financing Agreement. "Project Fund" means the fund by that name created by and held by the Fiscal Agent pursuant to Section 4.2(A)hereof. "Rate and Method" means the Rate and Method of Apportionment of the Special Taxes set forth in the Ordinance. "Rebate Fund" means the fund by that name established pursuant to Section 4.8(A) hereof. -12- S DPUn\W D1 V EM339385.1 Resolution No. 06-402 Page 23 of 203 "Record Date" means the fifteenth day of the month next preceding the month of the applicable Interest Payment Date, whether or not such day is a Business Day. "Redemption Fund" means the fund by that name established pursuant to Section 4.9(A) hereof. "Reserve Fund" means the fund by that name established pursuant to Section 4.4(A) hereof. "Reserve Requirement" means, as of any date of calculation, (i) Maximum Annual Debt Service on the Outstanding Bonds, (ii) one hundred twenty-five percent (125%) of Average Annual Debt Service on the Outstanding Bonds, or (iii) ten percent (10%) of the face amount of the Outstanding Bonds. "Resolution" means Resolution No. 06-_ adopted by the City Council of the City on December 6, 2006. "Resolution of Formation" means Resolution No. 06-322 adopted by the City Council on October 18, 2006. "S&P" means Standard & Poor's Rating Services, a division of the McGraw Hill Companies,.Inc. and its successors and assigns. "Securities Depositories" means The Depository Trust Company, 55 Water Street, 501i Floor, New York, New York 10041, Attention: Call Notification Department, Fax-(212) 855- 7232; and, in accordance with then current guidelines of the Commission, such other addresses and/or such other securities depositories as the City may designate in an Officer's Certificate delivered to the Fiscal Agent. "Special Tax" or "Special Taxes" means Special Tax as defined in the Rate and Method authorized to be levied within the District pursuant to the Act, the Ordinance and this Agreement. "Special Tax Fund" means the fund by that name established by Section 4.6(A) hereof. "Special Tax Prepayments" means the proceeds of any Special Tax prepayments received by the City, as calculated pursuant to Section I of the Rate and Method, less any administrative fees or penalties collected as part of any such prepayment. "Special Tax Revenues" means the proceeds of the Special Taxes received by the City, including any scheduled payments and any prepayments thereof, interest thereon and proceeds of the redemption or sale of property sold as a result of foreclosure of the lien of the Special Taxes to the amount of said lien and interest thereon. "Special Tax Revenues" does not include any penalties collected in connection with delinquent Special Taxes. "State"means the State of California. 13 SDPUB\W DIV ENM339385.1 Resolution No. 06-402 Page 24 of 203 "Supplemental Agreement" means an agreement the execution of which is authorized by a resolution which has been duly adopted by the City Council 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 specifically authorized hereunder. "Tax Consultant" means David Taussig & Associates, Inc. or another independent financial or tax consultant retained by the City for the purpose of computing the Special Taxes. "Water District"means the Cucamonga Valley Water District. "Water District Account" the account within the Project Fund by that name established pursuant to Section 4.2(A) hereof. "Water District Capacity Facilities Proceeds" shall have the meaning given such term in the Water District JCFA. "Water District JCFA" means that Joint Community Facilities Agreement, dated as of October , 2006, by and between the City and the Water District pertaining to the funding by the District of the Water District Capacity Facilities Proceeds and the Agency Capacity Facilities Proceeds and the acquisition of the Owner Constructed Water District Facilities. -14- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 25 of 203 ARTICLE Il THE BONDS Section 2.1 Principal Amount; Designation. Bonds in the aggregate principal amount of Dollars ($ ) are hereby authorized to be issued by the City for the District under and subject to the terms of the Resolution and this Agreement, the Act and other applicable laws of the State of California. Section 2.2 Terms of the Bonds. (A) Form: Denominations. The Bonds shall be issued as fully registered Bonds without coupons in the denomination of $5,000 or any integral multiple of $5,000 in excess thereof, except that one Bond of each maturity may be in a denomination less than $5,000, if necessary, in connection with a partial redemption of the Bonds pursuant to Section 2.3 hereof. (B) Date of Bonds. The Bonds shall be dated the Closing Date. (C) CUSIP Identification Numbers. "CUSIP" identification numbers shall be imprinted on the Bonds, but such numbers shall not constitute a part of the contract evidenced by the Bonds and any error or omission with respect thereto shall not constitute cause for refusal of any purchaser to accept delivery of and pay for the Bonds. In addition, failure on the part of the City or the Fiscal Agent to use such CUSIP numbers in any notice to Owners shall not constitute an event of default or any violation of the City's contract with such Owners and shall not impair the effectiveness of any such notice. (D) Maturities. Interest Rates. The Bonds shall mature and become payable on September 1 of each year, and shall bear interest at the rates, as follows: Principal Payment . Date Principal Interest (September 1) Amount Rate. -15- S DPUB\W DI V EN\339385.I Resolution No. 06-402 Page 26 of 203 (E) Interest. The Bonds shall bear interest at the rates set forth above payable on the Interest Payment Dates in each year. Interest shall be calculated on the basis of a 360-day year composed of twelve 30-day months. Each Bond shall bear interest from the Interest Payment Date next preceding the date of authentication thereof unless (i) it is authenticated on an Interest Payment Date, in which event it shall bear interest from such date of authentication, or (ii) it is authenticated prior to an Interest Payment Date and after the close of business on the Record Date preceding such Interest Payment Date, in which event it shall bear interest from such Interest Payment Date, or (iii) it is authenticated prior to the Record Date preceding the first Interest Payment Date, in which event it shall bear interest from the Closing Date; provided, however, that if at the time of authentication of a Bond, interest is in default thereon, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon. (F) Method of Payment. Interest on the Bonds (including the final interest payment upon maturity or earlier redemption) is payable by check of the Fiscal Agent mailed on the Interest Payment Dates or date of redemption by first class mail to the registered Owner thereof at such registered Owner's address as it appears.on the Registration Books maintained by the Fiscal Agent at the close of business on the Record Date preceding the Interest Payment Date or date of redemption, or by wire transfer (i) to the Depository (so long as the Bonds are in book- entry form pursuant to Section 2.14), or (ii) to an account within the United States made on such Interest Payment Date or date of redemption upon instructions of any Owner of$1,000,000 or more in aggregate principal amount of Bonds, which instructions shall continue in effect until revoked in writing, or until such Bonds are transferred to a new Owner. The principal of the Bonds and any premium on the Bonds are payable by check in lawful money of the United States of America upon surrender of the Bonds at the Principal Office of the 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 and issue a certificate of destruction thereof to the City upon the City's request. -16- SDPUB\W DI VEM339385.1 Resolution No. 06-402 Page 27 of 203 Section 2.3 Redemption. (A) Redemption Dates. (i) Optional Redemption. The Bonds are subject to optional redemption prior to their stated maturity on any Interest Payment Date, as a whole or in part, at the following. redemption.prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date of redemption: Redemption Date Redemption Price March 1, 2007 through March 1, 20_ 1 % September 1, 20 and March 1, 20_ 1 % September 1, 20_and March 1, 20_ 1 % September 1, 20_and thereafter 100% (ii) Mandatory Redemption from Proceeds of Special Tax Prepayments The Bonds shall be subject to redemption on any Interest Payment Date, prior to maturity, as a whole or in part on a pro rata basis among maturities from amounts deposited to the Redemption Fund representing Special Tax Prepayments. An Authorized Representative shall deliver written instructions to the Fiscal Agent not less than 60 days prior to the redemption date directing the Fiscal Agent to utilize the Special Tax Revenues transferred to the Redemption Fund and the Interest Account of the Bond Fund pursuant to Section 4.6(C) and the amount transferred to the Redemption Fund and/or Interest Account from the Reserve Fund pursuant to Section 4.4(F) to redeem Bonds pursuant to this Section 2.3(A)(ii). Such mandatory redemption of the Bonds shall be at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date of redemption: Redemption Date Redemption Price September 1, 20 and March 1, 20_ 1 % September 1, 20_and March 1, 20_ 1 % September 1, 20_and thereafter 100% (iii) . Mandatory Sinking Fund Payment Redemption. The Bonds maturing on September 1, 20_ are subject to mandatory sinking fund payment redemption in part on September 1, 20_, and on each September 1 thereafter to maturity, by lot, at a . redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date fixed for redemption, without premium, from sinking fund payments as follows: 17 S DPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 28 of 203 Redemption Date (September 1) Sinking Fund Payments The Bonds maturing on September 1, 20 are subject to mandatory sinking fund payment redemption in part on September 1, 20 , and on each September 1 thereafter to maturity, by lot, at a redemption price equal to the principal amount thereof to be . redeemed, together with accrued interest to the date fixed for redemption, without premium, from sinking fund payments as follows: Redemption Date (September 1) Sinking Fund Payments The amounts in the foregoing tables shall be reduced, as a result of any prior partial redemption of the Bonds pursuant to Section 2.3(A)(i) or (ii) above as specified in an Officer's Certificate filed with the Fiscal Agent, in inverse order of sinking fund payment date. (B) Notice to Fiscal Agent. The City shall give the Fiscal Agent written notice, by filing an Officer's Certificate with the Fiscal Agent, of its intention to redeem Bonds pursuant to subsection 2.3(A)(i) or(ii) not less than sixty (60) days prior to the applicable redemption date or such shorter period as shall be acceptable to the Fiscal Agent. (C) Purchase of Bonds in Lieu of Redemption. In lieu of redemption under Section 2.3(A), moneys in the Bond Fund or Redemption Fund may be used and withdrawn by the Fiscal Agent for purchase of Outstanding Bonds, upon the filing with the Fiscal Agent of an Officer's Certificate requesting such purchase, at public or private sale as and when, and at such prices (including brokerage and other charges) as such Officer's Certificate may provide, but in no event may Bonds be purchased at a price in excess of the principal amount thereof, plus interest _18_ S DPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 29 of 203 accrued to the date of purchase and any premium which would otherwise be due if such Bonds were to be redeemed in accordance with this Agreement. (D) Redemption 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 prior to the date fixed for redemption, to the Original Purchaser, to the Securities Depositories, to one or more Information Services, and to the respective registered Owners of any Bonds designated for redemption, at their addresses appearing on the Bond Register in the Principal Office of the Fiscal Agent; but such mailing shall not be a condition precedent to such redemption.and failure to mail or to receive any such notice, 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 price and, if less than all of the then Outstanding Bonds are to be called for redemption, shall designate the CUSIP numbers and Bond numbers of the Bonds to be redeemed by giving the individual CUSIP number and Bond number of each Bond 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 maturities have been called for redemption, shall state as to any Bond called in part the principal amount thereof to be redeemed, and shall require that such Bonds be then surrendered at the Principal Office of the Fiscal Agent for redemption at the said redemption price, and shall state that,further interest on such Bonds will not accrue from and after the redemption date. Upon the payment of the redemption price, plus accrued interest to the date of redemption, of Bonds being redeemed, each check or other transfer of funds issued for such purpose shall, to the extent practicable, bear the CUSIP number identifying, by issue and maturity, of the Bonds being redeemed with the proceeds of such check or other transfer. Except as otherwise provided for herein, whenever provision is made in this Agreement for the redemption of less than all of the Bonds or any given portion thereof, the Fiscal Agent shall determine the amount of Bonds to be redeemed from each maturity in any manner the City specifies, and the Fiscal Agent shall select the Bonds to be redeemed, from each maturity of the Bonds or such given portion thereof not previously called for redemption, according to any manner which the Fiscal Agent deems fair. Upon surrender of Bonds redeemed in part only, the City shall execute and the Fiscal Agent shall authenticate and deliver to the registered Owner, at the expense of the City, a new Bond or Bonds, of the same series and maturity, of authorized denominations in aggregate principal amount equal to the unredeemed portion of the Bond or Bonds. Section 2.4 Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the principal of, and interest and any premium on; the Bonds so called for redemption shall have been deposited in the Bond Fund or Redemption Fund, such Bonds so.called shall cease to be entitled to any benefit under this Agreement other than the right to receive payment of the redemption price and interest thereon accrued through the date of -19- SDPUB\W DNEN\339385.1 Resolution No. 06-402 Page 30 of 203 redemption, and no interest shall accrue thereon on or after the redemption date specified in such notice. All Bonds redeemed and purchased by the Fiscal Agent pursuant to this Section shall be canceled by the Fiscal Agent. The Fiscal. Agent shall destroy the canceled Bonds and issue a certificate of destruction thereof to the City. Section 2.5 Form of Bonds. The Bonds and the form of Fiscal Agent's certificate of authentication and the form of assignment, to appear thereon, shall be substantially in the form set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Agreement, the Resolution and the Act. Section 2.6 Execution of Bonds. The Bonds shall be executed on behalf of the City manually or by the facsimile signatures of its Mayor and City Clerk who are in office on the date of adoption of this Agreement or at any time thereafter, and the seal of the City shall be impressed, imprinted or reproduced by facsimile thereon. 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 remained in office until the delivery of the Bonds to the Owner. Any Bond may be signed and attested on behalf of the City by such persons as at the actual date of the execution of such Bond shall be the proper officers of the City although at the nominal date of such Bond any such person shall not have been such officer of the City. Only such Bonds as shall bear thereon a certificate of authentication in substantially the form set forth in 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 this Agreement. Section 2.7 Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the books required to be kept pursuant to the provisions of Section 2.9 by the Person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bond for cancellation, accompanied by delivery of a duly written instrument of transfer in a form approved by the Fiscal Agent. The cost for any services rendered or any expenses incurred by the Fiscal Agent in connection with any such transfer shall be paid by the City. 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 City shall execute and the Fiscal Agent shall authenticate and deliver a new Bond or Bonds, for like aggregate principal amount. No transfers of Bonds shall be required to be made (i) fifteen days prior to the date established by the Fiscal Agent for selection of Bonds for redemption, (ii) with respect to a Bond -20- SDPUB\WDIVEN\339385.1 Resolution No. 06-402 Page 31 of 203 after such Bond has been selected for redemption, or (iii) between a Record Date and the succeeding Interest Payment Date. Section 2.8 Exchange of Bonds. Bonds may be exchanged at the Principal Office of the Fiscal Agent for a like aggregate principal amount of Bonds of authorized denominations and of the same series and maturity. The cost for any services rendered or any expenses incurred by the Fiscal Agent in connection with any such exchange shall be paid by the City. The Fiscal Agent shall collect from the Owner requesting 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 days prior 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(iii) between a Record Date and the succeeding Interest Payment Date. Section 2.9 Bond Register. The Fiscal Agent will keep or cause to be kept, at its Principal Office sufficient books for the registration and transfer of the Bonds, which books shall show the series, number, date, amount, rate of interest and last known Owner of each Bond and shall at all times be open to inspection by the City during regular business hours upon reasonable notice; and, upon presentation for such purpose, the Fiscal Agent shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, the ownership of the Bonds as hereinbefore provided. The City 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 City and the Fiscal Agent shall not be affected by any notice to the contrary. The.City and the Fiscal Agent may rely on the address of the Bondowner as it appears in the Bond Register for any and all purposes. Section 2.10 Temporary Bonds. The Bonds may be initially issued in temporary form exchangeable for definitive Bonds when ready for delivery. The temporary Bonds may be printed, lithographed or typewritten, shall be of such authorized denominations as may be determined by the City, and may contain such reference to any of the provisions of this Agreement as may be appropriate. Every temporary Bond shall be executed by the City upon the same conditions and in substantially the same manner as the definitive Bonds. If the City issues temporary Bonds it will execute and furnish definitive Bonds without delay and thereupon the temporary Bonds shall be surrendered, for cancellation, in exchange for the definitive Bonds at the Principal Office of the Fiscal Agent or at such other location as the Fiscal Agent shall designate, and the Fiscal Agent shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations. Until so exchanged, the temporary bonds shall be entitled to the same benefits under this . Agreement as definitive Bonds authenticated and delivered hereunder. Section 2.11 Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City, 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 principal amount in 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 -21- S DPUB\W DNEN\339385.1 Resolution No. 06-402 Page 32 of 203 City. 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 indemnity for the City and the Fiscal Agent satisfactory to the Fiscal Agent shall be given, the City, at the expense of the Owner, shall execute, and the Fiscal Agent shall authenticate and deliver, a new Bond of like tenor and principal amount in lieu of and in substitution for the Bond so lost, .destroyed or stolen. The City may require payment of a sum not exceeding the actual cost of preparing each new Bond delivered under this Section and of the expenses which may be incurred by the City and the Fiscal Agent for the preparation, execution, authentication and delivery. Any Bond delivered under the provisions of this Section in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original additional contractual obligation on the part of the City 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. Section 2.12 Limited Obligation. The Bonds and interest thereon, together with any premium paid thereon upon redemption, arc not obligations of the City, but are limited obligations of the District secured by and payable from an irrevocable first lien on the Special Tax Revenues and on the monies in the funds and accounts established herein (including the investment earnings thereon) with the exception of the Rebate Fund, the Costs of Issuance Fund, the Administrative Expense Fund and the Project Fund. Except for the Special Tax Revenues, neither the credit nor the taxing power of the District or the City is pledged for the payment of the Bonds or the interest thereon, and no Owner of the Bonds may compel the exercise of taxing power by the District or the City or the forfeiture of any of their property. The principal of and interest on the Bonds and premiums upon the redemption thereof, if any, are not a debt of the District or the City, the State or any of its political subdivisions within the meaning of any constitutional or statutory limitation or restriction. The Bonds are not a legal or equitable pledge, charge, lien or encumbrance, upon any property of the City or the District, or upon any of income, receipts or revenues of the City or the District, except the amounts which are, under this Agreement and the Act, set aside for the payment of the Bonds and interest thereon and neither the members of the Legislative Body, the City Council of the City, nor any persons executing the Bonds are liable personally on the Bonds by reason of their issuance. Notwithstanding anything contained in this Agreement, neither the City nor the District shall be required to advance any money derived from any source of income other than the Special Tax Revenues for the payment of the interest on or the principal of the Bonds or for the performance of any covenants herein contained. Nothing in this Agreement or in any Supplemental Agreement shall preclude the redemption prior to maturity of any Bonds subject to call and redemption or the payment of the Bonds from proceeds of refunding bonds issued under the Act or under any other law of the State. Section 2.13 No Acceleration. The principal of the Bonds shall not be subject to acceleration hereunder. Nothing in this Section shall in 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. -22- S DPUB\W D1VEN\339385.1 Resolution No. 06-402 Page 33 of 203 Section 2.14 Book-Entry System. DTC shall act as the initial Depository for the Bonds. One Bond for each maturity of the Bonds shall be initially executed, authenticated, and delivered as set forth herein with a separate fully registered certificate (in print or typewritten form). Upon initial execution, authentication, and delivery, the ownership of the Bonds shall be registered in the Bond Register kept by the Fiscal Agent for the Bonds in the name of Cede & Co., as nominee of DTC or such nominee as DTC shall appoint in writing. The representatives of the City and the Fiscal Agent are hereby authorized to take any and all actions as may be necessary and not inconsistent with this Agreement to qualify the Bonds for the Depository's book-entry system, including the execution of the Depository's required representation letter. With respect to Bonds registered in the Bond Register in the name of Cede & Co., as nominee of DTC, neither the City nor the Fiscal Agent shall have any responsibility or obligation to any broker-dealer, bank, or other financial institution for which DTC holds Bonds as Depository from time to time (the "DTC Participants") or to any Person for which a DTC Participant acquires an interest in the Bonds (the `Beneficial Owners"). Without limiting the immediately preceding sentence, neither the City, the District nor the Fiscal Agent shall have any responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede & Co., or any DTC Participant with respect to any ownership interest in the Bonds, (ii) the delivery to any DTC Participant, any Beneficial Owner, or any other Person, other than DTC, of any notice with respect to the Bonds, including any notice of redemption, (iii) the selection by the Depository of the beneficial interests in the Bonds to be redeemed in the event the City, on behalf of the District, elects to redeem the Bonds in part, (iv) the payment to any DTC Participant, any Beneficial Owner, or any other Person, other than DTC, of any amount with respect to the principal of or interest on, or premium on, the Bonds, or (v) any consent given or other action taken by the Depository as Owner of the Bonds. Except as set forth above, the Fiscal Agent may treat as and deem DTC to be the absolute Owner of each Bond for which DTC is acting as Depository for the purpose of payment of the principal of and interest on such Bonds, for the purpose of giving notices of prepayment and other matters with respect to such Bonds, for the purpose of registering transfers with respect to. such Bonds, and for all purposes whatsoever. The Fiscal Agent shall pay all principal of and interest on the Bonds only to or upon the order of the Owners as shown on the Bond Register, and all such payments shall be valid and effective to fully satisfy and discharge all obligations with respect to the principal of and interest on the Bonds to the extent of the sums or,sums so paid. No Person other than an Owner, as shown on the Bond Register, shall receive a physical Bond. Upon delivery by DTC to the Fiscal Agent of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., and subject to the transfer provisions in Section 2.7 hereof, references to "Cede & Co." in this Section 2.14`shall refer to such new nominee of DTC. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the Fiscal Agent during any time that the Bonds are Outstanding, and discharging its responsibilities with respect thereto under applicable law. The City may -23- SDPUB\W DNEN\339385.1 Resolution No. 06-402 Page 34 of 203 terminate the services of DTC with respect to the Bonds if it determines that DTC is unable to discharge its responsibilities with respect to the Bonds or that continuation of the system of book-entry_ transfers through DTC is not in the best interest of the Beneficial Owners, and the City shall mail notice of such termination to the Fiscal Agent. Upon the termination of the services of DTC as provided in the previous paragraph, and if no substitute Depository willing to undertake the functions hereunder can be found which is willing and able to undertake such functions upon reasonable or customary terms, or if the City determines that it is in the best interest of the Beneficial Owners of the Bonds that they be able to obtain certificated Bonds, the Bonds shall no longer be restricted to being registered in the Bond Register of the Fiscal Agent in the name of Cede & Co., as nominee of DTC, but may be registered in whatever name or name the Owners shall designate at that time, in accordance with Section 2.7. To the extent that the Beneficial Owners are designated as the transferee by the Owners, in accordance with Section 2.7, the Bonds will be delivered to such Beneficial Owners as soon as practicable. ARTICLE III ISSUANCE OF BONDS Section 3.1 Issuance and Delivery of Bonds. At any time after the execution of this Agreement, the City may issue the Bonds for the District in the aggregate principal amount set forth in Section 2.1 and deliver the Bonds to the Original Purchaser. The Authorized Officers of the City are hereby authorized and directed to deliver any and all documents and instruments necessary to cause the issuance of the Bonds in accordance with the provisions of the Act, the Resolution and this Agreement, to authorize the payment of Costs of Issuance and costs of the Project by the Fiscal Agent from the proceeds of the Bonds and to do and cause to be done any and all acts and things necessary or convenient for delivery of the Bonds to the Original Purchaser. . Section 3.2 Pledge of Special Tax.Revenues. The Bonds shall be secured by a first pledge (which pledge shall be effected in the manner and to the extent herein provided) of all of the Special Tax Revenues (except Special Tax Revenues deposited in the Administrative Expense Fund) and all moneys deposited in the Bond Fund and, until disbursed as provided herein, in the Redemption Fund and the Special Tax Fund. The Bonds are further secured by a first pledge of all of the moneys deposited in the Reserve Fund. The Special Tax Revenues and all moneys deposited into said funds (except as otherwise provided herein) are hereby dedicated to the payment of the principal of, and interest and any premium on, the Bonds as provided herein and in the Act until all of the Bonds have been paid and retired or until moneys or Federal Securities have been set aside irrevocably for that purpose in accordance with Section 10.3. Amounts in the Administrative Expense Fund, the Rebate Fund, the Costs of Issuance Fund and the Project Fund are not pledged to the repayment of the Bonds. The facilities acquired or constructed with the proceeds of the Bonds are not in any way pledged to pay the Debt Service 24 SDPUB\WDIV ENV 39385.1 Resolution No. 06-402 Page 35 of 203 on the Bonds. Any proceeds of condemnation or destruction of any facilities financed 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. Section 3.3 Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be dependent upon the completion of the Project or upon the performance by any Person of such Person's obligation(s) with respect to the Project. -25- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 36 of 203 ARTICLE IV FUNDS AND ACCOUNTS Section 4.1 Deposits of Bond Proceeds. The proceeds of the purchase of the Bonds by the Original Purchaser thereof shall be paid to the Fiscal Agent, who shall forthwith set aside, pay over and deposit such proceeds on the Closing Date for the Bonds as follows: (A) to the Interest Account of the Bond Fund $ ; (B) to the Reserve.Fund $ (C) to the Costs of Issuance Fund $ ; (D) to the Acquisition Account of the Project Fund $ ; (E) to the Agency Account of the Project Fund $ ; (F) to the Water District Account of the Project Fund $ ; (G) to a temporary expense account hereby created for such purpose for immediate transfer to the Finance Director for deposit by the. Finance Director in the Administrative Expense Fund $25,000.00. Section 4.2 Project Fund. (A) Establishment of Project Fund. There is hereby established as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Project Fund, and with such Fund three accounts, the Acquisition Account, the Agency Account and the Water District Account, to the credit of which deposits shall be made as required by Section 4.1(D), (E) and (F). The Fiscal Agent may establish such other temporary funds or accounts on its records as it may deem appropriate to facilitate such deposits and transfers. Moneys in the Acquisition Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City, and shall be disbursed, except as otherwise provided in subsection (C) of this Section, solely for the payment or reimbursement of costs of the Project and Costs of Issuance not paid from the Costs of Issuance Fund prior to the closure thereof pursuant to Section 4.3(B). Moneys in the Agency Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City, the Agency and the Water District, and shall be disbursed, except as otherwise provided in subsection (C) of this Section, solely for the funding of the Agency Capacity Facilities Proceeds pursuant to the Water District JCFA. -26- SDPUB\WDIV EN\339385.1 Resolution No. 06-402 Page 37 of 203 Moneys in the Water District Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City and the Water District, and shall be disbursed, except as otherwise provided in subsection (C) of this Section, solely for the funding of the Water District Capacity Facilities Proceeds and the acquisition of the Owner Constructed Water District Facilities pursuant to the Water District JCFA. (B) Procedure for Disbursement from the Project Fund Accounts. (i) Acquisition Account. The Fiscal Agent shall make disbursements from the Acquisition Account upon receipt of an Officer's Certificate, in substantially the form set forth in Exhibit C to this Agreement, attached hereto and incorporated herein by reference, which shall: (a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Acquisition Account; and the Person to which the disbursement is to be paid; and (b) certify that no portion of the amount then being requested to be disbursed was set forth in any Officer's Certificate previously filed requesting a disbursement. (ii) Agency Account. The Fiscal Agent shall make disbursements from the Agency Account upon receipt of an Officer's Certificate, in substantially the form set forth in Exhibit C which shall: .(a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Agency Account; and the Person to which the disbursement is to be paid; and (b) certify that no portion of the amount then being requested to be disbursed was set forth in any Officer's Certificate previously filed requesting a disbursement. (iii) Water District Account. The Fiscal Agent shall make disbursements from the Water.District Account upon receipt of an Officer's Certificate, in substantially the form set forth in Exhibit C which shall: (a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Water District Account; and the Person to which the disbursement is to be paid; and -27- SDPUB\WDIV EN\339385.1 Resolution No. 06-402 Page 38 of 203 (b) certify that no portion of the amount then being requested to be disbursed was set forth in any Officer's Certificate previously filed requesting a disbursement. (C) Investment. Moneys in the accounts of the Project Fund shall be invested and deposited in accordance with Section 6.1. Interest earnings and profits resulting from the investment of moneys in an account of the Project Fund shall.be invested and deposited and shall be retained in such account to be used for the purposes thereof. (D) Transfer of Funds not Required. (i) Agency Account. Upon the filing of an Officer's Certificate stating that all Agency Capacity Facilities Proceeds have been disbursed to the Water District pursuant to the Water District JCFA, or that any such funds are not required to be disbursed from the Agency Account, the Fiscal Agent shall transfer the amount, if any, remaining in the Agency Account to the Acquisition Account. (ii) Water District Account. Upon the filing of an.Officer's Certificate stating that all Water District Capacity Facilities Proceeds have been disbursed to the Water District and that all Owner Constructed Water District Facilities have been acquired pursuant to the Water District JCFA, or that any such funds are not required to be disbursed or paid from the Water District Account, the Fiscal Agent shall transfer the amount, if any, remaining in the Water District Account to the Acquisition Account. (iii) Acquisition Account. Upon the filing of an Officer's Certificate stating that the Project has been completed and that all costs of the Project and all Costs of Issuance have been paid, or that such costs are not required to be paid from the Acquisition Account, the Fiscal Agent shall transfer the amount, if any, remaining in the Acquisition Account to the Special Tax Fund. Upon the filing of an Officer's Certificate stating that the City has terminated the Acquisition/Financing Agreement pursuant to the provisions thereof and that the City has elected not to advertise and bid the balance of the Owner Constructed City Improvements following such a termination, any monies remaining in the Acquisition Account and not appropriated or subject to appropriation to pay costs of the Project or Costs of Issuance previously incurred shall be transferred to the Special Tax Fund. Section 4.3 Costs of Issuance Fund. (A) Establishment of Costs of Issuance Fund. There is hereby established as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Costs of Issuance Fund, to the credit of which a deposit shall be made as required by Section 4.1(C). Moneys in the Costs of Issuance Fund shall be held in trust by the Fiscal Agent and shall be disbursed as provided in subsection (B) of this Section for the payment or reimbursement of Costs of Issuance. -28- S DPUB\W DI V GN\339385.1 Resolution No. 06-402 Page 39 of 203 (B) Disbursement. Amounts in the Costs of Issuance Fund shall be disbursed from time to time to pay Costs of Issuance, as set forth in a requisition containing respective amounts to be paid to the designated payees, signed by an Authorized Officer and delivered to the Fiscal Agent concurrently with the delivery of the Bonds. The Fiscal Agent shall pay all Costs of Issuance after receipt of an invoice from any such payee which requests payment in an amount which is less than or equal to the amount set forth with respect to such payee pursuant to an Officer's Certificate requesting payment of Costs of Issuance. The Fiscal Agent shall maintain the Costs of Issuance Fund for a period of 180 days from the date of delivery of the Bonds and then shall transfer any moneys remaining therein, including any investment earnings thereon, to the Acquisition Account of the Project Fund. (C) Investment. Moneys in the Costs of Issuance Fund shall be invested and deposited in accordance with Section 6.1. Interest earnings and profits resulting from said investment shall be retained by the Fiscal Agent in the Costs of Issuance Fund to be used for the purposes of such fund. Section 4.4 Reserve Fund. (A) Establishment of Fund. There is hereby established as a separate fund to be held by the Fiscal Agent the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Reserve Fund, to the credit of which Fund a deposit shall be made as required by Section 4.1(B) which deposit is equal to the Reserve Requirement as of the Closing Date for the Bonds, and deposits shall be made as provided in Section 4.6(B)3. Moneys in the Reserve Fund shall be held in trust by the Fiscal Agent for the benefit of the Owners of the Bonds as a reserve for the payment of principal of, and interest and any premium on, the Bonds and shall be subject to a lien in favor of the Owners of the Bonds. (B) Use of Funds. Except as otherwise provided in this Section, all amounts deposited in the Reserve Fund shall be used and withdrawn by the Fiscal Agent solely for the purpose of making transfers to the Bond Fund in the event of any deficiency at any time in the Bond Fund of the amount then required for payment of the principal of, and interest and any premium on, the Bonds or, in accordance with the provisions of this Section, for the purpose of redeeming Bonds from the Bond Fund. (C) Transfer Due to Deficiency in Bond Fund. Whenever transfer is made from the Reserve Fund to the Bond Fund due to a deficiency.in the Bond Fund, the Fiscal Agent shall provide written notice thereof to the Finance Director, specifying the amount withdrawn. (D) Transfer of Excess of Reserve Requirement. If on any August 15, or the first Business Day thereafter if August 15 is not a Business Day, of each year, the amount in the Reserve Fund exceeds the Reserve Requirement, the Fiscal Agent shall, as directed in an Officer's Certificate, transfer an amount equal to the excess from the Reserve Fund to the Interest Account of the Bond Fund to be used for the payment of interest on the Bonds on the next Interest Payment Date in accordance with Section 4.5. -29- SDPUB\W DIV EN\339385.1 Resolution No. 06-402 Page 40 of 203 (E) Transfer When Balance Exceeds Outstanding Bonds. Whenever the balance in the Reserve Fund exceeds the amount required to redeem or pay the Outstanding Bonds, including interest accrued to the date of payment or redemption and premium, if any, due upon redemption, the Fiscal Agent shall, upon receiving an Officer's Certificate (upon which the Fiscal Agent may conclusively rely) so directing the Fiscal Agent, transfer the amount in the Reserve Fund to the Redemption Fund to be applied to the payment and redemption, in accordance with Section 2.3(A) of all of the Outstanding Bonds. In the event that the amount so transferred from the Reserve Fund to the Redemption Fund exceeds the amount required to pay and redeem the Outstanding Bonds, the balance in the Redemption Fund shall be transferred to the District to be used for any lawful purpose of the District. Notwithstanding the foregoing, no amounts shall be transferred from the Reserve Fund pursuant to this Section 4.4(E) until after (i) the calculation of any amounts due to the federal government pursuant to Section 5.13 following payment of the Bonds and withdrawal of any such amount from the Reserve Fund for purposes of making such payment to the federal government, and (ii) payment of any fees and expenses due to the Fiscal Agent. (F) Transfer Upon Special Tax Prepayment. Whenever Special Taxes are prepaid and Bonds are to be redeemed with the proceeds of such prepayment pursuant to Section 2.3(A)(ii) and 4.9(B) hereof, a proportionate amount in the Reserve Fund (determined on the basis of the principal of Bonds to be redeemed and the then principal of the Bonds Outstanding) shall be transferred upon such prepayment by the Fiscal Agent to the Redemption Fund or the Interest Account of the Bond Fund, as applicable, to be applied to the redemption of the Bonds pursuant to written instructions contained in an Officer's Certificate in accordance with Section 4.9(B) hereof. (G) Investment and Transfer to Pav Rebate. Moneys in the Reserve Fund shall be invested and deposited in accordance with Section 6.1. All Permitted Investments in the Reserve Fund shall be valued at their Fair Market Value at least semiannually on March 1 and September 1. Interest earnings and profits resulting from said investment shall be used as required by the District to comply with Section 5.13. No earnings on amounts in the Reserve Fund shall be used by the District to comply with Section 5.13 unless the amount on deposit in the Reserve Fund is equal to the Reserve Requirement. Section 4.5 Bond Fund. (A) Establishment of Bond Fund and Interest Account and Principal Account. There is hereby established as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Bond Fund, and within such Fund two accounts, the Interest Account and the Principal Account, to the credit of which deposits shall be made as required by Sections 4.1(A), 4.2(C), 4A(B), 4.4(D), 4.4(F) and 4.6(B), and any other amounts required to be deposited therein by this Agreement or the Act. 30 SDPUB\W DIV EN\339385.1 . Resolution No. 06-402 Page 41 of 203 Moneys in the Bond Fund shall be held in trust by the Fiscal Agent for the benefit of the Owners of the Bonds, shall be disbursed for the payment of the principal of, and interest and any premium on, the Bonds as provided below, and, pending such disbursement, shall be subject to a lien in favor of the Owners of the Bonds. (B) Disbursements. On each Interest Payment Date, the Fiscal Agent shall withdraw from the Interest Account of the Bond Fund and pay to the Owners of the Bonds the interest then due and payable on the Bonds, including any interest due on the Bonds being redeemed pursuant to Section 2.3(A). On each Interest Payment Date, the Fiscal Agent shall withdraw from the Principal Account of the Bond Fund and pay to the Owners of the Bonds the principal of the Bonds at the maturity thereof or the principal of the term Bonds upon the mandatory sinking fund redemption thereof pursuant to this Agreement. (C) Investment. Moneys in the Bond Fund shall be invested and deposited in accordance with Section 6.1. Interest earnings and profits resulting from the investment and deposit of amounts in the Bond Fund shall be retained in the Bond Fund and used for purposes of such fund. Section 4.6 Special Tax Fund. (A) Establishment of Special Tax Fund. There is hereby established as a separate fund to be held by the Fiscal Agent, the City of Rancho. Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Special Tax Fund to the credit of which deposits shall be made as required pursuant to this Section 4.6 and may be made as permitted by Section 4.2(D). 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 disbursement, shall be subject to a lien in favor of the Owners of the Bonds and the District. No later than the tenth (10th) Business Day after which Special Tax Revenues have been received by the City, and in any event not later than February 15th and August 15th of each year, the City shall transfer such Special Tax Revenues to the Fiscal Agent, less an amount equal to the Administrative Expense Requirement, and, except as set forth in the following sentence, such amounts shall be deposited in the Special Tax Fund. (B) Disbursements. With the exception of the Special Tax Revenues representing Special Tax Prepayments which shall be transferred pursuant to Section 4.6(C), below, the Special Tax Revenues deposited in the Special Tax Fund shall be deposited in the following accounts of the Special Tax Fund or transferred to the following other funds and accounts on the dates and in the amounts set forth in the following paragraph and in the following order of priority: 1. The Fiscal Agent shall deposit in the Interest Account of the Bond Fund, on each Interest Payment Date and date for redemption of the Bonds, an amount required to cause the aggregate amount on deposit in the Interest Account to equal the -31- SDPUB\W DNEN\339385.1 Resolution No. 06-402 Page 42 of 203 amount of interest due or becoming due and payable on such Interest Payment Date on all Outstanding Bonds or to be paid on the Bonds being redeemed on such date. 2. The Fiscal Agent shall deposit in the Principal Account of the Bond Fund, on each Interest Payment Date and redemption date on which principal of the Bonds, including sinking fund payments, shall be payable an amount required to cause the aggregate amount on deposit in the Principal Account to equal the principal amount of, and premium (if any) on, the Bonds coming due and payable on such Interest Payment Date, or required to be redeemed on such date pursuant to this Agreement. 3. On or after March 2 and September 2 of each year after making the transfer and deposits required under paragraphs 1 and 2 above, the Fiscal Agent shall transfer the amount, if any, necessary to replenish the amount then on deposit in the Reserve Fund to an amount equal to the Reserve Requirement. 4. On or after September 2 of each year After making the deposits and transfers required under paragraphs 1 through 3 above, upon receipt of written instructions from an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Rebate Fund the amount specified in such request. 5. On or after September 2 of each year after making the deposits and transfers required under paragraphs I through 4 above, upon receipt of a written request of an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Finance Director for deposit in the Administrative Expense Fund the amounts specified in such request to pay those Administrative Expenses which the District reasonably expects (a) will become due and payable during such Fiscal Year or the cost of which Administrative Expenses have previously been incurred and paid by the District from funds other than the Administrative Expense Fund and (b) the cost of which Administrative Expenses will be in excess of the Administrative Expense Requirement for such Fiscal Year. 6. If, on or after September 2 of each year, after making the deposits and transfers required under paragraphs 1 through 5 above, monies remain in the Special Tax Fund, such monies shall remain on deposit in the Special Tax Fund and shall be subsequently deposited or transferred pursuant to the provisions of paragraphs I through 5 above. (C) Prepayments. The Fiscal Agent shall, upon receipt of Special Tax Revenues representing Special Tax Prepayments together with written instructions of the District executed by an Authorized Officer, immediately transfer such Special Tax Prepayments pursuant to such written instructions into the Interest Account of the Bond Fund and the Redemption Fund, as applicable, and utilize such funds to pay the interest and premium, if any, on and principal of -32- SDPUB\W DIV EN\339385.1 Resolution No. 06-402 Page 43 of 203 Bonds to be redeemed pursuant to Section 2.3(A)(ii). The Fiscal Agent may conclusively rely upon such instructions. (D) Investment. Moneys in the Special Tax Fund shall be invested and deposited in accordance with Section 6.1. Interest earnings and profits resulting from such investment and deposit shall be transferred to the Special Tax Fund to be used for the purposes thereof. (E) Transfer to Redemption Fund. Any Officer's Certificate issued pursuant to Section 4.2(D)(iii) of this Agreement (other than an Officer's Certificate issued more than one year prior to the first date on which optional redemption of Bonds is permitted pursuant to subsection 2.3(A)(i) of this Agreement) may direct that all or any portion of the funds which would otherwise be transferred to the Special Tax Fund be transferred to the Redemption Fund, in which case the Fiscal Agent shall apply such amounts in accordance with Section 4.9 of this Agreement as directed in an Officer's Certificate. (F) Transfer to the District. When there are no longer any Bonds Outstanding, any . amounts then remaining on deposit in the Special Tax Fund shall be transferred to the District and used for any lawful purpose under the Act. Section 4.7 Administrative Expense Fund. (A) Establishment of Administrative Expense Fund. There is hereby established as a separate fund to be held by the Finance Director, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax-Bonds, Administrative Expense Fund to the credit of which deposits shall be made as required by Section 4.1(G) and 4.6(B)(5). In addition to the foregoing deposits, the City shall each Fiscal Year deposit in the Administrative Expense Fund from Special Tax Revenues received by the City an amount equal to the Administrative Expense Requirement for such Fiscal Year. Moneys in the Administrative Expense Fund shall be held in trust by the Finance Director for the benefit of the City and the District and shall be used to pay Administrative Expenses from time to time. (B). Investment_ Moneys in the Administrative Expense Fund shall be invested and deposited in accordance with Section 6.1. Interest earnings and profits resulting from said investment shall be retained by the Finance Director in the Administrative Expense Fund to be used for the purposes thereof. Section 4.8 Rebate Fund. There is hereby established as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds, Rebate Fund. The Rebate Fund shall be held and maintained.by the Fiscal Agent. On September 15 of each year (or at such other times and or such other intervals as may be required or permitted by regulations of the United States Internal Revenue Service), the City shall determine whether any portion of investment earnings from any account established by this Agreement must be rebated to the United States pursuant to Section 148 of the Code. At the written direction of the District, any amounts required to be -33- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 44 of 203 rebated will be transferred from any available source, including the Special Tax Fund pursuant to Section 4.6, to the Rebate Fund. The City is authorized to retain independent attorneys, accountants and other consultants to assist in complying with the requirements of the Code, and the fees of such consultants may be paid from the Administrative Expense Account. The Fiscal Agent may rely conclusively upon the City's determinations, calculations and certifications required by this Section 4.8. The Fiscal Agent shall have no responsibility to make any independent calculation or determination or to review the City's calculations hereunder. Amounts in the Rebate Fund shall be invested without yield restriction and shall be held in trust for rebate to the United States at the written direction of the Finance Director. Earnings on the Rebate Fund are to remain in that account and shall similarly be held in trust for rebate to the United States. Section 4.9 Redemption Fund. (A) Establishment of Redemption Fund. There is hereby established as a separate fund to beheld in trust by the Fiscal Agent for the Owners of the Bonds, the Community Facilities District 2006-02 (Amador on Route 66) 2006 Special.Tax Bonds, Redemption Fund, to the credit of which deposits shall be made from funds received by the City representing Special Tax Prepayments and other funds required for redemptions, other than mandatory sinking fund redemptions and which shall be administered as provided below. (B) Disbursement. Monies shall be deposited into the Redemption Fund by the Fiscal Agent pursuant to the terms of Section 4.4(E), 4.4(F), 4.6(C), 4.6(E) and/or 10.3 and an Officer's Certificate filed with the Fiscal Agent in accordance with Section 2.3 hereof and shall be set aside and used solely for the purpose of redeeming Bonds in accordance with such Officer's Certificate. Following the redemption of any Bonds, if any funds remain in the Redemption Fund, such funds shall be transferred to the Special Tax Fund. (C) Investment. Moneys in the Redemption Fund shall be invested and deposited in accordance with Section 6.1. 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. ARTICLE V OTHER COVENANTS OF THE CITY Section 5.1 Punctual Payment. The City will punctually pay or cause to be paid the principal of, and interest and any premium on, the Bonds when and as due in strict conformity with the terms of this 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. -34- SDPUB\W DIVEN\339385.1 Resolution No. 06-402 Page 45 of 203 Section 5.2 Extension of Time for Payment. In order to prevent any accumulation of claims for interest after maturity, the City shall not on the District's behalf, directly or indirectly, extend or consent to the extension of the time for the payment of any claim for interest on any of the Bonds and shall not, directly or indirectly, be a party to the approval of any such arrangement by purchasing or funding said claims for interest or in any other manner. In case any such claim for interest shall be extended or funded, whether or not with the consent of the City, such claim for interest so extended or funded shall not be entitled, in case of default hereunder, to the benefits of this Agreement, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest which shall not have so extended or funded. Section 5.3 Against Encumbrances. Neither the City nor the District will encumber, pledge or place any charge or lien upon any of the Special Tax Revenues or other amounts pledged to the Bonds superior to or on a parity with the pledge and lien herein created for the benefit of the Bonds, except as permitted by this Agreement. Section 5.4 Books and Records. The City will keep, or cause to be kept, on behalf of the District proper books of record and accounts, separate from all other records and accounts of the District, in which complete and correct entries shall be made of all transactions relating to the expenditure of amounts disbursed from the Administrative Expense Fund. Such books of record and accounts shall at all times during normal business hours of the City be subject to the inspection of the Fiscal Agent, the Owners of not less than ten percent (10%) of the principal amount of the Bonds then Outstanding, or their representatives duly authorized in writing, and the payors of the Special Taxes, or their representatives duly authorized in writing. 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, in which complete and correct entries shall be made of all transactions relating to the expenditure of amounts disbursed from the Special Tax Fund, the Bond Fund, the Redemption Fund, the Project Fund, the Reserve Fund, the Costs of Issuance Fund and the Rebate Fund. Such books of record and accounts shall at all times during normal business hours of the Fiscal Agent be subject to the inspection of the City, the Owners of not less than ten percent (10%) of the principal amount of the Bonds then Outstanding, or their representatives duly authorized in writing, and the payors of the Special Taxes, or their representatives duly authorized in writing. Section 5.5 Protection of Security and Rights of Owners. The City will preserve and protect the security of the Bonds and the rights of the Owners, and will warrant and defend their rights against all claims and demands of all Persons. From and after the delivery of any of the Bonds by the City, the Bonds shall be incontestable by the City acting either on its own behalf or on behalf of the District. Section 5.6 Compliance with Law. The City will comply with all applicable provisions of the Act_and law in completing the construction or acquisition of the Project. -35- SDPUB\WD1yEN\339385.1 , Resolution No. 06-402 Page 46 of 203 Section 5.7 Collection of Special Tax Revenues. The City shall comply with all requirements of the Act so as to assure the timely collection of Special Tax Revenues, including without limitation, the enforcement of delinquent Special Taxes. On or within five (5) Business Days of each June 1, the Fiscal Agent shall provide the Finance Director with a notice stating the amount then on deposit in the Interest Account and Principal Account of the Bond Fund, the Special Tax Fund and the Reserve Fund, and informing the City that the Special Taxes may need to be levied pursuant to the Ordinance as necessary to provide for Annual Debt Service and Administrative Expenses and replenishment (if necessary) of the Reserve Fund so that the balance therein equals the Reserve Requirement. The receipt of or failure to receive such notice by the Finance Director shall in no way affect the obligations of the Finance Director under the following two paragraphs. Upon receipt of such notice, the Finance Director shall communicate with the Auditor to ascertain the relevant parcels on which the Special Taxes are to be levied, taking into account any parcel splits during the preceding and then current year. The Finance Director shall effect the levy of the Special Taxes each Fiscal Year in . accordance with the Ordinance by each August 1 that the Bonds are Outstanding, or otherwise such that the computation of the levy is complete before the final date on which Auditor will accept the transmission of the Special Tax amounts for the parcels within the District for inclusion on the next real property tax roll. Upon the completion of the computation of the amounts of the levy, the Finance Director shall prepare or cause to be prepared, and shall transmit to the Auditor, such data as the Auditor requires to include the levy of the Special Taxes on the next real property tax roll. The Finance Director shall fix and levy the amount of Special Taxes within the District required for the payment of principal of and interest on any Outstanding Bonds of the District becoming due and payable during the ensuing year, including any necessary replenishment or expenditure of the amount within the Reserve Fund for the Boods and an amount estimated to be sufficient to pay the Administrative Expenses (including amounts necessary to discharge any obligation under Section 5.13) during such year, taking into account the balances in such funds and in the Bonds Fund, the Redemption Fund and the Special Tax Fund. The Special Taxes so levied shall not exceed the authorized amounts as provided in the Ordinance. The Special Taxes shall be payable and be collected in the same manner and at the same time and in the same installment as the general taxes on real property are payable, and have the same priority, become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the ad valorem taxes on real property. Notwithstanding the foregoing, the Finance Director shall, not later than July 15 of each Fiscal Year, determine whether or not to cause the collection of any Special Taxes by direct, first class mail billing to the then owner of each parcel of property in lieu of billing for such Special Taxes in the same manner as general taxes as aforesaid. Such direct mail billing shall be made not later than November 1 of the Fiscal Year and shall direct the owner of the property affected -36- SDPUB\W DIVEN\339385.1 Resolution No. 06-402 Page 47 of 203 to pay the Special Taxes directly to the Finance Director in two equal installments, the first of which shall be due and delinquent if not paid on December 10 and the second of which may be paid with the first and which, in any event, shall be due and delinquent if not paid.on April 10 of the Fiscal Year. Any such Special Taxes so billed shall have the same priority and bear the same proportionate penalties and interest after delinquency as do the ad valorem taxes on real property. Notwithstanding the foregoing, the Legislative Body may waive delinquency penalties and redemption penalties if it makes all of the determinations set forth in Section 53340(f) of the Act. Section 5.8 Reduction in Maximum Annual Special Tax. The District finds and determines that, historically, delinquencies in the payment of special taxes authorized pursuant to the Act in community facility districts in Souther California have from time to time been at levels requiring the levy of special taxes at the maximum authorized rates in order to make timely payment of principal of and interest on the outstanding indebtedness of such community facilities districts. For this reason, the City has determined that; absent the certification described below, a reduction in the Maximum Annual Special Tax (as such term is defined in the Rate and Method) authorized to be levied below the levels provided would interfere with the timely retirement of the Bonds. The City has determined it to be necessary in order to preserve the security for the Bonds to covenant and, to the maximum extent that the law permits it to do so, the City does covenant, that it shall not initiate proceedings to reduce the Maximum Special Tax Rates(as such term is defined in the Rate and Method) unless, in connection therewith; (i) the City receives a certificate from one or more Tax Consultants which, when taken together, certify that, on the basis of the parcels of land and improvements existing in the City as of the July 1 preceding the reduction, the Maximum Annual Special Tax which may be levied on all Assessor's Parcels (as such term is defined in the Rate and Method) of taxable property on which a completed structure is located in each Fiscal Year will equal at least 110% of the gross debt service on all Bonds to remain Outstanding after the reduction is approved and will not reduce the Maximum Annual Special Tax payable from _parcels on which a completed structure is located to less than 110% of Maximum Annual Debt Service; and (ii) the Legislative Body finds pursuant to this Agreement that any reduction made under such conditions will not adversely affect the interests of the Bondowners. Any reduction in the Maximum Annual Special Tax approved pursuant to the preceding sentence may be approved without the consent of the Bondowners. The City covenants that, in the event that any initiative is adopted by the qualified electors which purports to reduce the Maximum Annual Special Tax below the levels authorized pursuant to the Rate and Method or to limit the power or authority of the City to levy Special Taxes pursuant to the Rate and Method, the City shall, from funds available hereunder, commence and pursue legal action in order to preserve the authority and power of the City to levy Special Taxes pursuant to the Rate and Method. Section 5.9 Covenant to Foreclose. On or before March 1 and June 1 of each Fiscal year, the City will review the public records of the County in connection with the Special Taxes -37- SDPUB\WDNEN\339385.1 Resolution No. 06-402 Page 48 of 203 levied in such Fiscal Year to determine the amount of Special Taxes actually collected in such Fiscal Year. If the City determines that (a) any single parcel subject to the Special Taxes is delinquent in the payment of Special Taxes in the aggregate of$4,000 or more or (b) any parcels under common ownership subject to the Special Taxes are delinquent in the payment of Special Taxes in the aggregate of$20,000 or more, the City shall, not later than forty-five (45) days of such determination, send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner. The City shall cause judicial foreclosure proceedings to be commenced and filed in the Superior Court not later than ninety (90) days of such determination against any parcel for which a notice of delinquency was given pursuant to this section and for which the Special Taxes remain delinquent. With respect to aggregate delinquencies throughout the District, if the City determines that it has collected less than 95% of the Special Taxes levied in the such Fiscal Year, then the City shall, not later than forty-five (45) days of such determination, send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the owner of each delinquent parcel (regardless of the amount of such delinquency). The City will cause judicial foreclosure proceedings to be commenced and filed in the Superior Court not later than ninety (90) days of such determination against any parcel for which a notice of delinquency was given pursuant to this section and for which the Special Taxes remain delinquent. Section 5.10 Further Assurances. The City will adopt, make, execute and deliver any and all such.further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Agreement, and for the better assuring and confirming unto the Owners of the rights and benefits provided in this Agreement. Section 5.11 Private Activity Bond Limitations. The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private business tests of section 141(b)of the Code or the private loan financing test of section 141(c) of the Code. Section 5.12 Federal Guarantee Prohibition. The City shall not take any 'action or permit or suffer any action to be taken if the result of the same would be to cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Code. Section 5.13 Rebate Requirement. The City shall take any and all actions necessary to assure compliance with section 148(f) of the Code, relating to the rebate of excess investment earnings, if any, to the federal government, to the extent that such section is applicable to the Bonds. Funds shall be transferred to a Rebate Fund, to be held by the Fiscal Agent, in accordance with this Agreement. . If necessary, the City may use (i) earnings on amounts in the Reserve Fund if the amount on deposit in the Reserve Fund, following the proposed transfer, is equal to the Reserve Requirement, (ii) amounts on deposit in the Administrative Expense Fund, and (iii) any other funds available to the District, including amounts advanced by the City, in its sole discretion, to be repaid by the District in connection with the District as soon as practicable from amounts described in the preceding clauses (i), (ii) and (iii), to satisfy its obligations under this Section -38- S DPUB\W DNEN\339385.1 Resolution No. 06-402 Page 49 of 203 5.13. The Finance Director shall take note of any investment of monies hereunder in excess of the yield on the Bonds, and shall take such actions as are necessary to ensure compliance with this Section 5.13; such as increasing the portion of the Special Tax levy for Administration Expenses as appropriate to have funds available in the Administrative Expense Fund to satisfy any rebate liability under this Section 5.13. Section 5.14 No Arbitrage. The City shall not take, or permit or suffer to be taken by the Fiscal Agent or otherwise, any action with respect to the proceeds of the Bonds which, if such action had been reasonably expected to have been taken, or had been deliberately and intentionally taken, on the date of issuance of the Bonds would have caused the Bonds to be "arbitrage bonds"within the meaning of section 148 of the Code. Section 5.15 Yield of the Bonds. In determining the yield of the Bonds to comply with Section 5.13 and 5.14 hereof, the City will take into account redemption (including premium, if any) in advance of maturity based on the reasonable expectations of the City, as of the Closing Date, regarding prepayments of Special Taxes and use of prepayments for redemption of the Bonds, without regard to whether or not prepayments are received or Bonds redeemed. Section 5.16 Maintenance of Tax-Exemption. The City shall take all actions necessary to assure the exclusion of interest on the Bonds from the gross income of the Owners of the Bonds to the same extent as such interest is permitted to be excluded from gross income under the Code as in effect on the date of issuance of the Bonds. Section 5.17 Continuing Disclosure to Owners. (A) In addition to its obligations under Section 10.7, the City covenants and agrees that it will comply with and carry out all of the provisions of that certain Continuing Disclosure Agreement dated as of December 1, 2006 between the City and the Fiscal. Agent (the "Continuing Disclosure Agreement"). Notwithstanding any other provision of this Agreement, failure of the City to comply with the Continuing Disclosure Agreement shall not be considered a breach of the provisions of this Agreement; however, upon the written direction of the owners of at least 25% aggregate principal amount of the Bonds Outstanding, the Fiscal Agent shall, or any Bondowner may, take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Section. The Finance Director shall provide copies of any reports prepared pursuant to the Continuing Disclosure Agreement to any Bondowner upon the written request of a Bondowner, delivered to the Finance Director accompanied by payment by the Person requesting the information of the cost of the City to photocopy and pay any postage or other delivery cost to provide the same, as determined by the Finance Director. (B) The City further agrees, in addition to the foregoing, to provide to any Bondowner upon the written request of such Bondowner delivered to the Finance Director accompanied by payment by such Bondowner of the cost of the City to photocopy and pay any postage or other -39- SDPUB\W DI V EN\339385.1 - Resolution No. 06-402 Page 50 of 203 delivery cost to provide the same, as determined by the Finance Director, the following: an annual report regarding the District which report shall include the amount of Special Taxes levied on each County Assessor's Parcel of real property in the District in the preceding year, the then delinquency status of Special Taxes with respect to each such parcel as known to the Finance Director, and a summary of any deposits to and/or withdrawals from the Special Tax Fund and the Reserve Fund in the prior year. (C) As used in this Section and Section 10.7, where the Bonds are held in book-entry form, the term `Bondowner" shall be deemed to include any Beneficial Owner of Bonds who provides to the Finance Director a written request accompanied by payment of costs to provide information, as described in Section 5.17(A) and (B) and the final paragraph of Section 10.7 countersigned by the relevant DTC participant acting on behalf of such Beneficial Owner or such similar evidence of beneficial ownership reasonably satisfactory to the Finance Director. (D) None of the City and its officers, agents and employees, the Finance Director, the Original Purchaser or the Fiscal Agent shall be liable for any inadvertent error in reporting the information required by this Section 5.17. Section 5.18 Tender of Bonds. The City covenants that it will not adopt any policy pursuant to Section 53341.1 of the Act permitting.tender of Bonds in full payment or partial payment of any Special Taxes unless it first receives a certificate of a Tax Consultant that accepting such tender will not result in the District having insufficient Special Tax Revenues to pay the principal of and interest on the Bonds when due. Section 5.19 No Parity Bonds. The City will issue no additional bonds on a parity with the Bonds; provided, that nothing contained herein shall limit the issuance of any Special Tax Bonds of the District if(a) the rights and claims of such bonds to the Special Tax Revenues and the funds and accounts established or described in this Agreement are in all respects subordinate to the rights and claims of the Bonds, or (b) after the issuance and delivery of such Special Tax Bonds, none of the Bonds shall be Outstanding. Defeased Bonds, or Bonds in exchange for or in lieu of which other bonds have been delivered, shall not be considered Outstanding. ARTICLE VI INVESTMENTS,DISPOSITION OF INVESTMENT PROCEEDS, LIABILITY OF THE CITY Section 6.1 Deposit and Investment of Moneys in Funds. Moneys in . the Administrative Expense Fund shall be invested by the Finance Director in Permitted Investments, which will, by their terms, mature as close as practicable to the date the Finance Director estimates the moneys represented by the particular investment will be needed for withdrawal from the Administrative Expense Fund. Except as otherwise specified herein, moneys in the Special Tax Fund, the Bond Fund, the Project Fund, the Reserve Fund and the -40- SDPUB\W DIV EM339385.1 Resolution No. 06-402 Page 51 of 203 Costs of Issuance Fund shall at the written direction of the District contained in an Officer's Certificate given at least two (2) days prior, be invested and reinvested by the Fiscal Agent in Permitted Investments (including investments with the Fiscal Agent or an affiliate of the Fiscal Agent or investments for which the Fiscal Agent or an affiliate of the Fiscal Agent acts as investment advisor or provides other services so long as the investments are Permitted Investments). Moneys in the Redemption Fund and the Rebate Fund shall, as set forth in an Officer's Certificate, be invested by the Fiscal Agent in Government Obligations. In the absence of any such Officer's Certificate, the Fiscal Agent shall invest solely in Permitted Investments described in paragraph 7 of the definition thereof. The Finance Director shall make note of any investment of funds hereunder in excess of the yield on the Bonds, so that appropriate actions can be taken to assure compliance with Section 5.13. The District acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the District the right to receive brokerage confirmations of security transactions as they occur, the District specifically waives receipt of such confirmations to the extent permitted by law. The Fiscal Agent will furnish the District periodic cash transaction statements, which include detail for all investment transactions made by the Fiscal Agent hereunder. Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account. Any income realized on or losses resulting from investments in any fund or account shall be credited or changed to such fund or account. Whenever in this Agreement any moneys are required to be transferred by the City to the Fiscal Agent, such transfer may be accomplished by transferring a like amount of Permitted Investments. The Fiscal Agent and its affiliates or the Finance Director may act as sponsor, advisor, depository, principal or agent in the acquisition or disposition of any investment. The Fiscal Agent shall not incur any liability for losses arising from any investments made pursuant to this Section The Fiscal Agent shall not be required to determine the legality of any investments. Except as otherwise provided in the next sentence, all investments of amounts deposited in any fund or account created by or pursuant to this Agreement, or otherwise containing gross proceeds of the Bonds (within the meaning of section 148 of the Code) shall be acquired, disposed of, and valued (as of the date that valuation is required by this Agreement of the Code) at Fair Market Value. Investments in funds or accounts (or portions thereof) that are subject to a yield restriction under the applicable provisions of the Code and (unless valuation is undertaken at least annually) investments in the Reserve Fund shall be valued at their present value (within the meaning of section 148 of the Code). The Fiscal Agent shall not be liable for verification of the application of such sections of the Code. Investments in any and all funds and accounts may be commingled in a separate fund or funds for purposes of making, holding and disposing 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 hereunder, provided that the Fiscal Agent shall at all times -41- SDPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 52 of 203 account for such investments strictly in accordance with the funds and accounts to which they are credited and otherwise as provided in this Agreement. Subject to the restrictions set forth herein and/or any written investment instructions received by Fiscal Agent pursuant to this Section 6.1, monies in said funds and accounts may be from time to time invested by the Fiscal Agent in any manner so long as: (1) Monies in the Project Fund shall be invested in obligations which will by their terms mature as close as practicable to the date the District estimates the monies represented by the particular investment will be needed for withdrawal from such Fund; and (2) Monies in the Special Tax Fund, the Bond Fund, the Redemption Fund and the Reserve Fund shall be invested only in obligations which will by their terms either mature or allow for withdrawals at par on such dates so as to ensure the payment of principal and interest on the Bonds as the,same become due; provided, however, that except for investment agreements as described in paragraph 11 of the definition of Permitted Investments which permit withdrawal at par, investment of monies on deposit in the Reserve Fund shall have an average aggregate weighted term not greater than five (5) years. The Fiscal Agent or Finance Director, as applicable shall sell at Fair Market Value, or present for redemption, any investment 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 investment security is credited and neither the Fiscal Agent nor the Finance Director shall be liable or responsible for any loss resulting from the acquisition or disposition of such investment security in accordance herewith. Section 6.2 Liability of City. The City shall not incur any responsibility in respect of the Bonds or this Agreement other than in connection with the duties or obligations explicitly herein or in the Bonds assigned to or imposed upon it on behalf of the District. The City shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful default. The City shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions covenants or agreements of the Fiscal Agent herein or of any of the documents executed by the Fiscal Agent in connection with the Bonds, or as to the existence of a default or event of default thereunder. In the absence of gross negligence or bad faith, the City, including the Finance Director, may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates or opinions furnished to the City and conforming to the requirements of this Agreement. The City, including the Finance Director, shall not be liable for any error of judgment made in good faith unless it shall be proved that it was negligent in ascertaining the pertinent facts. -42- SDPUB\W DI V EN\339385.1 - Resolution No. 06-402 Page 53 of 203 No provision of this Agreement shall require the City to expend or risk its own general Rinds or otherwise incur any financial liability (other than with respect to the Special Tax Revenues) in the performance of any of its obligations hereunder, or in the exercise of any of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. The City and the Finance Director may rely and shall be protected in acting or refraining from acting upon any notice, resolution, request, consent, order, certificate, report, warrant, bond or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or proper parties. The City may consult with counsel, who may be the City Attorney, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in accordance therewith. Neither the City nor the District shall be bound to recognize any Person as the Owner of a Bond unless and until such Bond is submitted for inspection, if required, and title thereto satisfactory established, if disputed. Whenever in the administration of its duties under this Agreement the City or the Finance Director shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may, in the absence of willful misconduct on the part of the City, be deemed to be conclusively proved and established by a certificate of the Fiscal Agent, an Independent Financial Consultant, an Appraiser or a Tax Consultant, as appropriate, and such certificate shall be full warranty to the City and the Finance Director for any action taken or suffered under the provisions of this Agreement or any Supplemental Agreement upon the faith thereof, but in its discretion the City or the Finance Director may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 6.3 Employment of Agents by City. In order to perform its duties and obligations hereunder, the City and/or the Finance Director may employ such persons or entities as it deems necessary or advisable. The City shall not be liable for any of the acts or omissions of such persons or entities employed by it in good faith hereunder, and shall be entitled to rely, and shall be fully protected in doing so, upon the opinions, calculations, determinations and directions of such persons or entities. -43- SDPU13\W D1V EN\339385.1 Resolution No. 06-402 Page 54 of 203 ARTICLE VII THE FISCAL AGENT Section 7.1 Appointment of Fiscal Agent. Wells Fargo Bank, National Association, is hereby appointed Fiscal Agent and paying agent for the Bonds. The Fiscal Agent undertakes to perform such duties, and only such duties, as are specifically set forth in this Agreement, and no implied covenants or obligations shall be read into this Agreement against the Fiscal Agent. Any company into which the Fiscal Agent may be merged or converted or with which it may be consolidated or any company resulting 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 business, provided such company shall be eligible under the following 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 herein to the contrary notwithstanding. Upon thirty (30) days prior written notice, the City may remove the Fiscal Agent initially appointed, and any successor thereto, and may appoint a successor or successors thereto, but any such successor shall be a bank or trust company having a combined capital (exclusive of borrowed capital) and surplus of at least Fifty Million Dollars (550,000,000), and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purposes of this Section 7.1, 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 Fiscal Agent may at any time resign by giving written notice to the City and by giving to the Owners notice by mail of such resignation. Upon receiving notice of such resignation, the City shall promptly appoint a successor Fiscal Agent by an instrument in writing. Any resignation or removal of the Fiscal Agent shall become effective upon acceptance of appointment by the successor Fiscal Agent. If no appointment of a successor Fiscal Agent shall be made pursuant to the foregoing provisions of this Section within forty-five (45) days after the Fiscal Agent shall have given to the City written notice of its resignation or after a vacancy in the office of the Fiscal Agent shall have occurred by reason of its inability to act, the Fiscal Agent or any Owner may apply to any court of competent jurisdiction to appoint a successor Fiscal Agent. Said court may thereupon, after such notice, if any, as such court may deem proper, appoint a successor Fiscal Agent. If, by reason of the judgment of any court, or regulatory agency, the Fiscal Agent is rendered unable to perform its duties hereunder, all such duties and all of the rights and powers of the Fiscal Agent hereunder shall be assumed by and vest in the Finance Director of the City in -44- S DPUB\W p1 V EN\339385.1 Resolution No. 06-402 Page 55 of 203 trust for the benefit of the Owners. The City covenants for the direct benefit of the Owners that its Finance Director in such case shall be vested with all of the rights 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, in trust for the benefit of the Owners of the Bonds. In such event, the Finance Director may designate a successor Fiscal Agent qualified to act as Fiscal Agent hereunder. Section 7.2 Liability of Fiscal Agent. The recitals of facts, covenants and agreements herein and in the Bonds contained shall be taken as statements, covenants and agreements of the City, and the Fiscal Agent assumes no responsibility for the correctness of the same, or makes any representations as to the validity or sufficiency of this Agreement or of the Bonds, or shall incur any responsibility in respect thereof, other than in connection with the duties or obligations herein or in the Bonds assigned to or imposed upon it. The Fiscal Agent shall not be liable in 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 information, statement or recital in any offering memorandum or other disclosure material prepared or distributed with respect to the issuance of the Bonds. In the absence of bad faith or gross negligence, the Fiscal Agent may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates or opinions furnished to the Fiscal Agent and conforming to the requirements of this Agreement; but in the case of any such certificates or opinions by which any provision hereof are specifically required to be furnished to the Fiscal Agent, the Fiscal Agent shall be under a duty to examine the same to determine whether or not they conform to the requirements of this Agreement. Except as provided above in this paragraph, the Fiscal Agent shall be protected and shall incur no liability in acting or proceeding, or in not acting or not proceeding, in good faith, reasonably and in accordance with the terms of this Agreement, upon any resolution, order, notice, request, consent or waiver,certificate, statement, affidavit, or other paper or document which it shall in good faith reasonably believe to be genuine and to have been adopted or signed by the proper Person or to have been prepared and furnished pursuant to any provision of this Agreement, and the Fiscal Agent shall not be under any duty to make any investigation or inquiry as to any statements contained or matters referred to in any such instrument. The Fiscal Agent shall not be liable for any error of judgment made in good faith unless it shall be proved that the Fiscal Agent was negligent in ascertaining the pertinent facts. No provision of this Agreement shall require the Fiscal Agent to expend or risk its own funds or otherwise incur any financial liability in the performance of any of its duties hereunder, or in the exercise of any of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. The Fiscal Agent shall be under no obligation to exercise any of the rights or powers vested in it by this Agreement at the request or direction of any of the Owners pursuant to this Agreement unless such Owners shall have offered to the Fiscal Agent reasonable security or -45- SDPUB\W DI V EN\339385.l Resolution No. 06-402 Page 56 of 203 indemnity against the costs, expenses and liabilities which might be incurred by it in compliance with such request or direction. The Fiscal Agent may become the Owner of the Bonds with the same rights it would have if it were not the Fiscal Agent. Section 7.3 Information. The Fiscal Agent shall provide to the City such information relating to the Bonds and the funds and accounts maintained by the Fiscal Agent hereunder as the City shall reasonably request, including but not limited to, quarterly statements reporting funds held and transactions by the Fiscal Agent. Section 7.4 Notice to Fiscal Agent. The Fiscal Agent may rely and shall be protected in acting or refraining from acting upon any notice, resolution, request, consent, order, certificate, report, warrant, Bond or other paper or document believed by it to be genuine 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 City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in 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 inspection, if required, and title thereto satisfactorily established, if disputed. Whenever in the administration of its duties under this Agreement the Fiscal Agent shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may, in the absence of willful misconduct on the part of the Fiscal Agent, be deemed to be conclusively proved and established by an Officer's Certificate, 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 in its discretion the Fiscal Agent may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 7.5 Compensation; Indemnification. The City shall pay to the Fiscal Agent from time to timeyeasonable compensation for all services rendered as Fiscal Agent under this Agreement, and also all reasonable expenses, charges, counsel fees and other disbursements, including those of their attorneys, agents and employees, incurred in and about the performance of their 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 this Agreement. The City further agrees, to the extent permitted by applicable law, to indemnify and save the Fiscal Agent, its officers, employees, directors and agents harmless against any liabilities which it may incur in the exercise and performance of its powers and duties hereunder which are not due to its negligence or willful misconduct. The obligation of the City under this Section shall survive resignation or removal of the Fiscal Agent under this Agreement and payment of the Bonds and discharge of this Agreement, but any monetary obligation of the City arising under this Section shall be limited solely to amounts on deposit in the Administrative Expense Fund. -46- SDPUB\W DI V ENV 39385.1 Resolution No. 06-402 Page 57 of 203 ARTICLE VIII MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.1 Amendments Permitted. This Agreement and the rights and obligations of the City and/or District 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 meeting of Owners, or with the written consent without a meeting, of the.Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding, exclusive of Bonds disqualified as provided in Section 8.4. No such modification or amendment shall (i) extend the maturity of any Bond or reduce the interest rate thereon, or otherwise alter or impair the obligation of the City to pay the principal of, and the interest and any premium on, any Bond, without the express consent of the Owner of such Bond, or (ii) permit the creation by the City of any pledge or lien upon the Special Taxes superior to or on a parity with the pledge and lien created for the benefit of the Bonds (except as otherwise permitted by the Act, the laws of the State of California or this Agreement), or reduce the percentage of Bonds required for the amendment hereof. Any such amendment may not modify any of the rights or obligations of the. Fiscal Agent without its written consent. This Agreement and the rights and obligations of the City 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 any one or more of the following purposes: (A) to add to the covenants and agreements of the District or City in this Agreement contained, other covenants and agreements thereafter to be observed, or to limit or surrender any right or power herein reserved to or conferred upon the City or District; (B) to make modifications not adversely affecting any Outstanding Bonds of the City or the District in any material respect; (C) to make such provisions for the purpose of curing any ambiguity,-or of curing, correcting or supplementing any defective provision contained in this Agreement, or in regard to questions arising under this Agreement, as the District or City and the Fiscal Agent may deem necessary or desirable and not inconsistent with this Agreement, and which shall not adversely affect the rights of the Owners of the Bonds; and (D) to make such additions, deletions or modifications as may be necessary or desirable to assure exemption from gross federal income taxation of interest on the Bonds. Section 8.2 Owners' Meetings. The City on behalf of the District may at any time call a meeting of the Owners. In such event the City is authorized to fix the time and place of said meeting and to provide for the giving of notice thereof, and to fix and adopt rules and regulations for the conduct of said meeting. . -47- SDPUB\W DIVEN\339385.1 Resolution No. 06-402 Page 58 of 203 Section 8.3 Procedure for Amendment with Written Consent of Owners. The City on behalf of the District and the Fiscal Agent may at any time adopt a Supplemental Agreement amending the provisions of the Bonds or of this Agreement or any Supplemental Agreement, to the extent that such amendment is permitted by Section 8.1, to take effect when and as provided in this Section. A copy of such Supplemental Agreement, together with a request to Owners for their consent thereto, shall be mailed by first class mail, by the Fiscal Agent to each Owner of Bonds Outstanding, but failure to mail copies of such Supplemental Agreement and request shall not affect the validity of the Supplemental Agreement when assented to as in this Section provided. Such Supplemental Agreement shall not become effective unless there shall be filed with the Fiscal Agent the written consents of the Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding (exclusive of Bonds disqualified as provided in Section 8.4) and a notice shall have been mailed as hereinafter in 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 binding upon.the Owner of the Bonds giving such consent and on any subsequent Owner (whether or not such subsequent Owner has notice thereof) unless such consent is revoked in writing by the Owner giving such consent or a subsequent Owner by filing such revocation with the Fiscal Agent prior to the date when the notice hereinafter in 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 City shall mail a notice to the Owners in the manner hereinbefore provided in this Section for the mailing of the Supplemental Agreement, stating in substance that the Supplemental Agreement has been consented to by the Owners of the required percentage of Bonds and will be effective as provided in this Section (but failure to mail copies 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, consisting of the papers required by this Section 8.3 to be filed with the Fiscal Agent, shall be proof of the matters therein stated until the contrary is proved. The Supplemental Agreement shall become effective upon the filing with the Fiscal Agent of.the proof of mailing of such notice, and the Supplemental Agreement shall be deemed conclusively binding (except as otherwise hereinabove specifically provided in this Article) upon the District, City and the Owners of all Bonds at the expiration of thirty (30) days after such filing, except in the event of a final decree of a court of competent jurisdiction setting aside such consent in a legal action or equitable proceeding for such purpose commenced within such thirty-day period. Section 8.4 Disqualified Bonds. Bonds owned or held for the account of the District or City, excepting any pension or retirement fund, shall not be deemed Outstanding for the purpose of any vote, consent or other action or any calculation of Outstanding Bonds provided for in this Article VIII, and shall not be entitled to vote upon, consent to, or take any other action provided for in this Article VIII. -48- SDPUB\W DIV EN\339385.1 Resolution No. 06-402 Page 59 of 203 Section 8.5 Effect of Supplemental ARTeement. From and after the time any Supplemental Agreement becomes effective pursuant to this Article VIII, this Agreement shall be deemed to be modified and amended in accordance therewith, the respective rights, duties and obligations under this Agreement of the City, District, and all Owners of Bonds Outstanding shall thereafter be determined, exercised and enforced hereunder subject in 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 of this Agreement for any and all purposes. Section 8.6 Endorsement or Replacement of Bonds Issued After Amendments. The City or District may determine that Bonds issued and delivered after the effective date of any action taken as provided in this Article VIII shall bear a notation, by endorsement or otherwise, in form approved by the City or District, as to such action. In that case, upon demand of the Owner of any Bond Outstanding at such effective date and presentation of his Bond for that purpose at the Principal Office of the Fiscal Agent or at such other office as the City may select and designate for that purpose, a suitable notation shall be made on such Bond. The City on behalf of the District may determine that new Bonds, so modified as in the opinion of the City on behalf of the District is necessary to conform to such Owner's action, shall be prepared, executed and delivered. In that case, upon demand of the Owner of any Bonds then Outstanding, such new Bonds shall be exchanged at the Principal Office of the Fiscal Agent without cost to any Owner, for Bonds then Outstanding, upon surrender of such Bonds. Section 8.7 Amendatory Endorsement of Bonds. The provisions of this Article VIII shall not prevent any Owner from accepting any amendment as to the particular Bonds held by him, provided that due notation thereof is made on such Bonds. -49- S DPUB\W DI V EN\339385.1 Resolution No. 06-402 Page 60 of 203 ARTICLE IX EVENTS OF DEFAULT; REMEDIES Section 9.1 Events of Default. Any one or more of the following events shall constitute an "event of default": (A) Default in the due and punctual payment of the principal of or redemption premium, if any, on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by declaration or otherwise; (B) Default in the due and punctual payment of the interest on any Bond when and as the same shall become due and payable; or (C) Default by the City or the District in the observance of any of the agreements, conditions or covenants on its part in this Agreement or in the Bonds contained (other than a payment default referred to in subparagraph (A) and (B) above), and the continuation of such default for a period of 60 days after the City and the District shall have been given notice in writing of such default by the Fiscal Agent or by the Owners of 25% aggregate principal amount of Bonds Outstanding, provided that if within 60 days the City or the District, as applicable, has commenced curing of the default and diligently pursues elimination thereof, such period shall be extended to permit such default to be eliminated. Section 9.2 Remedies of Owners. Following the occurrence of an event of default, any Owner shall have the right for the equal benefit and protection of all Owners similarly situated: (A) By mandamus or other suit or proceeding at law or in equity to enforce his or her rights against the City or the District and any of the members, officers and employees of the City or the District, and to compel the City or District, as applicable, or any such members, officers or employees to perform and carry out their duties under the Act and their agreements with the Owners as provided in this Agreement; (B) By suit in equity to enjoin any actions or things which are unlawful or violate the rights of the Owners; or (C) . By a suit in equity to require the City or the District, as applicable, and its members, officers and employees to account as the trustee of an express trust. Nothing in this article or in any other provision of this Agreement, or in the Bonds, shall affect or impair the obligation of the District, which is absolute and unconditional, to pay the interest on and principal of the Bonds to the respective Owners of the Bonds at the respective dates of maturity, as herein provided, out of the Special Tax Revenues pledged for such payment, or affect or impair the right of action, which is also absolute and unconditional, of such Owners -50- SDPUB\W DIVEN\.339385.I Resolution No. 06-402 Page 61 of 203 to institute suit to enforce such payment by virtue of the contract embodied in the Bonds and in this Agreement. A waiver of any default or breach of duty or contract by any Owner shall not affect any subsequent default or breach of duty or contract, or impair any rights or remedies on any such subsequent default or breach. No delay or omission by any Owner to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein, and every power and remedy conferred upon the Owners by the Act or by this article may be enforced and exercised from time to time and as often as shall be deemed expedient by the Owners. If any suit, action or proceeding to enforce any right or exercise any remedy is abandoned or determined adversely to the Owners, the City, the District and the Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been . brought or taken. No remedy herein conferred upon or reserved to the Owners is intended to be exclusive of any other remedy. Every such remedy shall be cumulative and shall be in addition to every other remedy given hereunder or now or hereafter existing, at law or in equity or by statute or otherwise, and may be exercised without exhausting and without regard to any other remedy conferred by the Act or any other law. The Fiscal Agent shall not be obligated to take any action on behalf of the Owners if the City or the District defaults under this Agreement. Section 9.3 Application of Special Tax Revenues and Other Funds After Default. All amounts received by the Fiscal Agent pursuant to any right given or action taken by the Owners under the provisions of this Agreement shall be applied by the Fiscal Agent in the following order upon presentation of the several Bonds, and the stamping 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 costs and expenses of the Fiscal Agent, including reasonable compensation to its agents, attorneys and counsel; Second, to the payment of the whole amount of interest on and principal of the Bonds then due and unpaid, with interest on overdue installments of principal and interest to the extent permitted by law at the net effective rate of interest then borne by the Outstanding Bonds; provided, however, that in the event such amounts shall be insufficient to pay in full the full amount of such interest and principal, then such amounts shall be applied in the following order of priority: (i) to the payment of all installments of interest on the Bonds then due and unpaid, on a pro rata basis in the event that the available amounts_are insufficient to pay all such interest in full; (ii) to the payment of all installments of principal of the Bonds then due and payable, on a pro rata basis in the event that the available amounts are insufficient to pay all such principal in full; and -51- SDPUB\W DNEN\339385.1 Resolution No. 06-402 Page 62 of 203 (iii) to the payment of interest on overdue installments of principal and interest with respect to the Bonds, on a pro rata basis in the event that the available amounts are insufficient to pay all such interest in full. -52- SDPUB\WDI V EN\339385.1 Resolution No. 06-402 Page 63 of 203 ARTICLE X MISCELLANEOUS Section 10.1 Benefits of Agreement Limited to Parties. Nothing in this Agreement, expressed or implied, is intended to give to any Person other than the City, the District, the Fiscal Agent and the Owners, any right, remedy, claim under or by reason of this Agreement. Any covenants, stipulations, promises or agreements in this Agreement contained by and on behalf of the City shall be for the sole and exclusive benefit of the Owners and the Fiscal Agent. Section 10.2 Successor is Deemed Included in All References to Predecessor. Whenever in this Agreement or any Supplemental Agreement either the City or the Fiscal Agent is named or referred to, such reference shall be deemed to include the successors or assigns thereof, and all the covenants and agreements in this Agreement contained by or on behalf of the City or the Fiscal Agent shall bind and inure to the benefit of the respective successors and assigns thereof whether so expressed or not. Section 10.3 Discharge of Agreement. The City shall have the option to pay and discharge the entire indebtedness on all or any portion of the Bonds Outstanding in any one or more of the following ways: (A) . by well and truly paying or causing to be paid the principal of, and interest and any premium on, such Bonds Outstanding, as and when the same become due and payable; (B) by depositing with the Fiscal Agent, in trust, at or before maturity, money which, together with the amounts then on deposit in the funds and accounts provided for in Sections 4.4 and 4.5 is fully sufficient to pay such Bonds Outstanding, including all principal, interest and redemption premiums; or (C) by irrevocably depositing with the Fiscal,Agent, in trust, cash and Federal Securities in such amount as the City on behalf of the District shall determine as confirmed by an independent certified public accountant will, together with the interest to accrue thereon and moneys then on deposit in the fund and accounts provided for in Sections 4.4 and 4.5, be fully sufficient to pay and discharge the indebtedness on such Bonds (including all .principal, interest and redemption premiums) at or before their respective maturity dates. If the City shall have taken any of the actions specified in (A), (B) or (C) above, and if such Bonds are to be redeemed prior to the maturity thereof notice of such redemption shall have been given as in this Agreement provided or provision satisfactory to the Fiscal Agent shall have been made for the giving of such notice, then, at the election of the City, and notwithstanding that any Bonds shall not have been surrendered for payment, the pledge of the Special Taxes and other funds provided for in this Agreement and all other obligations of the City under this 53 SDPUB\WDIVEN\339385.1 Resolution No. 06-402 Page 64 of 203 Agreement with respect to such Bonds Outstanding shall cease and terminate. Notice of such election shall be filed with the Fiscal Agent. Notwithstanding the foregoing, the obligation of the City to pay or cause to be paid to the Owners of the Bonds not so surrendered and paid all sums due thereon, all amounts owing to the Fiscal Agent pursuant to Section 7.5, and otherwise to assure that no action is taken or failed to be taken if such action or failure adversely affects the exclusion of interest on the Bonds from gross income for federal income tax purposes, shall continue in any event. Upon compliance by the City with the foregoing with respect to all 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 preceding paragraph, shall be paid over to the City and any Special Taxes thereafter received by the City shall not be remitted to the Fiscal Agent but shall be retained by the City to be used for any purpose permitted under the Act. Section 10.4 Execution of Documents and Proof of Ownership by Owners. Any request, declaration or other instrument which this Agreement may require or permit to be executed by Owners may be in one or more instruments of similar tenor, and shall be executed by Owners in person or by their attorneys appointed in writing. Except as otherwise herein expressly provided, the fact and date of the execution by any Owner or his attorney of such request, declaration or other instrument, or of such writing appointing such attorney; may be proved by the certificate of any notary public or other officer authorized to take acknowledgments of deeds to be recorded in the state in which he purports to act, that the Person signing such request, declaration or other instrument or writing 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. Except as otherwise herein expressly provided, the ownership of registered Bonds and the amount, maturity, number and date of holding the same shall be proved by the registry books. Any request, declaration or other instrument or writing of the Owner of any Bond shall bind all future Owners of such Bond in respect of anything done or suffered to be done by the City or the Fiscal Agent in good faith and in accordance therewith. Section 10.5 Waiver of Personal Liabilitv. No member, officer, agent or employee of the City shall be individually or personally liable for the payment of the principal of, or interest or any premium on, the Bonds; but nothing herein contained shall relieve any such member, officer, agent or employee from the performance of any official duty provided by law. Section 10.6 Notices to and Demands on City and Fiscal Agent. Any notice or demand which by any provision of this Agreement is required or permitted to be given or served by the Fiscal Agent to or on the City may be given or served by being deposited postage prepaid in a post office letter box addressed (until another address is filed by the City with the Fiscal Agent) as follows: -54- SDPMWDIVEM339385.1 Resolution No. 0. 6-402 Page 65 of 203 City of Rancho Cucamonga 10500 Civic Center Drive Rancho Cucamonga, California 91730 Attention: Finance Director Any notice or demand which by any provision of this Agreement is required or permitted to be given or served by the City to or on the Fiscal Agent may be given or served by being deposited postage prepaid in a post office letter box addressed (until another address is filed by the Fiscal Agent with the City) as follows: . Wells Fargo Bank 707 Wilshire Boulevard, 17`' Floor Los Angeles, California 90071 Attention: Corporate Trust Services Section 10.7 State Reporting Requirements. The following requirements shall apply to the Bonds, in addition to those requirements under Section 5.17: (A) Annual Reporting. Not later than October 30 of each calendar year, beginning with the October 30 first succeeding the date of the Bonds, and in each calendar year thereafter until the October 30 following the final maturity of the Bonds, the Finance Director shall cause the following information to be supplied to CDIAC and to the other entities specified in Section 5.17(A): (i) the principal amount of the Bonds Outstanding; (ii) the balance in the Reserve Fund; (iii) the balance in the Interest Account of the Bond Fund representing capitalized interest; (iv) the number of parcels in the District which are delinquent in the payment of Special Taxes, the amount of each delinquency, the length of time delinquent and when foreclosure was " commenced for each delinquent parcel; (v) the balance in the Project Fund; and (vi) the assessed value of all parcels in the District subject to the levy of the Special Taxes as shown in most recent equalized roll. The annual reporting shall be made using such form or forms as may be prescribed by CDIAC. (B) Other Reporting. If at any time the Fiscal Agent fails to pay principal and interest due on any scheduled payment date for the Bonds, or if funds are withdrawn from the Reserve Fund to pay principal and interest on the Bonds beyond levels set by CDIAC, the Fiscal Agent . shall notify the Finance Director of such failure or withdrawal in writing. The Finance Director shall notify CDIAC and the Original Purchaser of such failure or withdrawal within 10 days of such failure or withdrawal. (C) Amendment. The reporting requirements of this Section 10.7 shall be amended from time to time, without action by the District, City or the'Fiscal Agent, to reflect any amendments to Section 53359.5(b) or Section 53359.5(c) of the Act. (D) No Liability. None of the District, City and its officers, agents and employees, the Finance Director or the Fiscal Agent shall be liable for any inadvertent error in reporting the information required by this Section 10.7. -55- SDPUB\W DIV EM339385.1 Resolution No. 06-402 Page 66 of 203 The Finance Director shall provide copies of any of such reports to any Bondowner upon the written request of a Bondowner and payment by the Person requesting the information of the cost of the City to photocopy and pay any postage or other delivery cost to provide the same, as determined by the Finance Director. The term `Bondowner" for purposes of this Section 10.7 shall include any beneficial owner of the Bonds as described in Section 5.17(B). Section 10.8 Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Agreement shall for any reason be held illegal or unenforceable, such holding shall not affect the validity of the remaining portions of this Agreement. The City hereby declares that it would have adopted this Agreement and each and every other Section, paragraph, sentence, clause or phrase hereof and authorized the issue of the Bonds pursuant thereto irrespective of the fact that any one or more Sections, paragraphs, sentences, clauses, or phrases of this Agreement may be held illegal, invalid or unenforceable. Section 10.9 Unclaimed Moneys. Anything contained herein to the contrary notwithstanding, any moneys held by the Fiscal Agent in trust for the payment and discharge of the principal of, and the interest and any premium on, the Bonds which remains unclaimed for two (2) years after the date when the payments of such principal, interest and premium have become payable, if such moneys was held by the Fiscal Agent at such date, shall be repaid by the Fiscal Agent to the City as its absolute property free from any trust, and the Fiscal Agent shall thereupon be released and discharged with respect thereto and the Owners shall look only to the City for the payment of the principal of, and interest and any.premium on, such Bonds. Section 10.10 Applicable Law. This Agreement shall be governed by and enforced in accordance with the laws of the State of California applicable to contracts made and performed in the State of California. Section 10.11 Conflict with Act. In the event of a conflict between any provision of this Agreement with any provision of the Act as in effect on the Closing Date, the provision of the Act shall prevail over the conflicting provision of this Agreement. Section 10.12 Conclusive Evidence of Regularity. Bonds issued pursuant to this Agreement shall constitute conclusive evidence of the regularity of all proceedings under the Act relative to their issuance and the levy of the Special Taxes. Section 10.13 Payment on Business Day. In any case where the date of the maturity of interest or of principal (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 Business Day, the payment of interest or principal (and premium, if any) or the action need not be made on such date but may be made on the next succeeding day which is a Business Day with the same force and effect as if made on the date required and no interest shall accrue for the period after such date. Section 10.14 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original. -56- SDPUB\W DIV ENM339385.1 Resolution No. 06-402 Page 67 of 203 IN WITNESS WHEREOF, the City caused this Agreement to be executed and the Fiscal Agent has caused this Agreement to be executed. CITY OF RANCHO CUCAMONGA, for and on behalf of City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) By: Title: City Manager WELLS FARGO BANK, NATIONAL ASSOCIATION By: Authorized Officer SDPUB\WDNEN\339385.1 S-1 Resolution No. 06-402 Page 68 of 203 EXHIBIT A FORM OF BOND No. $ UNITED STATES OF AMERICA STATE OF CALIFORNIA CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO. 2006-02 (AMADOR ON ROUTE 66) 2006 SPECIAL TAX BOND INTEREST RATE MATURITY DATE BOND DATE CUSIP September 1, , 2007 REGISTERED OWNER: PRINCIPAL AMOUNT: DOLLARS The City of Rancho Cucamonga (the "City") for and on behalf of City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) (the "District'), for value received, hereby promises to pay solely from the Special Taxes (as hereinafter defined) to be collected in the District or amounts in the funds and accounts held under the Agreement (as hereinafter defined), to the registered owner named above, or registered assigns, on the maturity date set forth above, unless redeemed prior thereto as hereinafter provided, the principal amount set forth above, and to pay interest on such principal amount from the Bond Date set forth above, or from the most recent interest payment date to which interest has been paid or duly provided for, semiannually on March 1 and September 1, commencing March 1, 2007, at the interest rate set forth above, until the principal amount hereof is paid or made available for payment. The principal of this Bond is payable to the registered owner hereof in lawful money of the United States of America upon presentation and surrender of this Bond at the Principal Office (as defined in the Agreement referred to below) of Wells Fargo Bank, National Association (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 business on the 15th day of the month preceding the month in which the interest payment date occurs (the "Record Date") at Exhibit A Page 1 Resolution No. 06-402 Page 69 of 203 such registered owner's address as it appears on the registration books maintained by the Fiscal Agent, or (i) if the Bonds are in book-entry-only form, or (ii) otherwise upon written request filed with the Fiscal Agent prior to any Record Date by a registered owner of at least $1,000,000 in aggregate principal amount of Bonds, by wire transfer in immediately available funds to the depository for the Bonds or to an account in the United States designated by such registered owner in such written request, respectively. This Bond is one of a duly authorized issue of bonds in the aggregate principal amount of $3,100,000 designated "City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds" (the "Bonds"). The issuance of the Bonds was approved by the qualified electors of the CFD on October 18, 2006, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Sections 53311, et seq., of the California Government Code (the "Mello-Roos Act") for the purpose of financing the acquisition or construction of certain public facilities within the District, and the financing of certain incidental expenses. The creation of the Bonds and the terns and conditions thereof are provided for by a resolution adopted by the City Council of the City on December 6, 2006 (the "Resolution"), and the Fiscal Agent Agreement, dated as of December 1, 2006, between the City and the Fiscal Agent (the "Agreement") and this reference incorporates the Resolution and the Agreement herein, and by acceptance hereof the owner of this Bond assents to said terms and conditions. The Resolution is adopted and the Agreement is entered into under and this Bond is issued under, and all are to be construed in accordance with, the laws of the State of California. Pursuant to the Mello-Roos Act, the Agreement and the Resolution, the principal of and interest on the Bonds are payable solely from the annual special tax authorized under the Mello- Roos Act to be collected within the District (the "Special Taxes") and certain funds held under the Agreement. Interest on this Bond shall be payable from the interest payment date next preceding the date of authentication hereof, unless (i) it is authorized on an interest payment date, in which event it shall bear interest for such interest payment date, or (ii) such date of authentication is after a Record Date but on or prior to an interest payment date, in which event interest will be payable from such interest payment date, or (iii) such date of authentication is prior to the first Record Date, in which event interest will be payable from the Bond Date set forth above; provided however, that if at the time of authentication of this Bond, interest is in default hereon, this Bond shall bear interest from the interest payment date to which interest has previously been paid or made available for payment hereon. Any tax for the payment hereof shall be limited to the Special Taxes, except to the extent that provision for payment has been made by the City of Rancho Cucamonga, as may be permitted by law. The Bonds do not constitute obligations of the City of Rancho Cucamonga for which said City is obligated to levy or pledge, or has levied or pledged, general or special taxation other than described hereinabove. The Bonds are subject to optional redemption prior to their stated maturity on any Interest Payment Date, as a whole or in part, at the following redemption prices (expressed as Exhibit A Page 2 Resolution No. 06-402 Page 70 of 203 percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date of redemption: Redemption Date Redemption Price March 1, 2007 through March 1, 20 10—% September 1, 20 and March 1, 20 10_% September 1, 20 and March 1, 20_ 10_% September 1, 20_and thereafter 100% The Bonds shall be subject to redemption on any Interest Payment Date, prior to maturity, as a whole or in part on a pro rata basis among maturities from amounts deposited to the Redemption Fund representing Special Tax Prepayments. An Authorized Representative shall deliver written instructions to the Fiscal Agent not less than 60 days prior to the redemption date directing the Fiscal Agent to utilize the Special Tax Revenues transferred to the Redemption Fund and the Interest Account of the Bond Fund pursuant to the Fiscal Agent Agreement. Such mandatory redemption of the Bonds shall be at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest thereon to the date of redemption: Redemption Date Redemption Price March 1, 2007 through March 1, 20 10 % September 1, 20_and March 1, 20_ 10_% September 1, 20_and March 1, 20_ 10_% September 1, 20_and thereafter 100% The Bonds maturing on September 1, 20 are subject to mandatory sinking fund payment redemption in part on September 1, 20 , and on each September I thereafter to maturity, by lot, at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date fixed for redemption, without premium, from sinking fund payments as follows: Redemption Date (September 1) Sinking Fund Payments Exhibit A Page 3 Resolution No. 06-402 Page 71 of 203 The Bonds maturing on September 1, 20 are subject to mandatory sinking fund payment redemption in part on September 1, 20 , and on each September 1 thereafter to maturity, by lot, at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date fixed for redemption, without premium, from sinking fund payments as follows: Redemption Date (September 1) Sinking Fund Payments For any redemption of any of the Bonds, notice of redemption with respect to the Bonds to be redeemed shall be given to the registered owners thereof, in the manner, to the extent and subject to the provisions of the Agreement. In the event of a redemption of less than all of the Bonds, the Bonds shall be redeemed in inverse order of maturity and by lot within a maturity. Each registration and transfer of registration of this Bond shall be entered by the Fiscal Agent in books kept by it for this purpose and authenticated by its manual signature upon the certificate of authentication endorsed hereon. No transfer or exchange hereof shall be valid for any purpose unless made by the registered owner, by execution of the form of assignment endorsed hereon, and authenticated as herein provided, and the principal hereof, interest hereon and any redemption premium shall be payable only to the registered owner or to such Owner's order. The Fiscal Agent shall require the registered owner requesting transfer or exchange to pay any tax or other governmental charge required to be paid with respect to such transfer or exchange. No transfer or exchange hereof shall be required to be made (i) fifteen days prior 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(iii)between a Record Date and the succeeding Interest Payment Date. . The Agreement and the rights and obligations of the City thereunder may be modified or amended as set forth therein. Exhibit A Page 4 Resolution No. 06-402 Page 72 of 203 The Bonds are not general obligations of the City, but are limited obligations payable solely from the revenues and funds pledged therefor under the Fiscal Agent Agreement. Neither the faith and credit of the City or the State of California or any political subdivision thereof is pledged to the payment of the Bonds. This Bond shall not become valid or obligatory for any purpose until the certificate of a authentication and registration hereon endorsed shall have been dated and signed by the Fiscal Agent. Unless this certificate is presented by an authorized representative of The Depository Trust Company to the issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of The Depository Trust Company and any payment is made to Cede & Co., ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered owner hereof, Cede & Co., has an interest herein. IT IS HEREBY CERTIFIED, RECITED AND DECLARED that all acts, conditions and things required by law to exist, happen and be performed precedent to and in the issuance of this Bond have existed, happened and been performed in due time, form and manner as required by law, and that the amount of this Bond does not exceed any debt limit prescribed by the laws or Constitution of the State of California. Exhibit A Page 5 Resolution No. 06-402 Page 73 of 203 IN WITNESS WHEREOF, City of Rancho Cucamonga has caused this Bond to be dated the Bond Date set forth above, to be signed by the facsimile signature of its Mayor and countersigned by the facsimile signature of its City Clerk. CITY OF RANCHO CUCAMONGA Mayor ATTEST City Clerk Exhibit A Page 6 Resolution No. 06-402 Page 74 of 203 FISCAL AGENT'S CERTIFICATE OF AUTHENTICATION This is one of the Bonds described in the Resolution and in the Agreement which has been authenticated on Fiscal Agent By: Authorized Officer Exhibit A Page 7 Resolution No. 06-402 Page 75 of 203 ASSIGNMENT For value received the undersigned hereby sells, assigns and transfers unto (Name,Address and Tan Identification or Social Security Number of Assignee) the within-registered Bond and hereby irrevocably constitute(s) and appoints(s) attorney, to transfer the same on the registration books of the Fiscal Agent with full power of substitution in the premises. Dated: Signature Guaranteed: Note:Signature(s)must be guaranteed by an eligible Note:The signature(s)on this Assignment must guarantor. cortespond with the name(s)as written on the face of the within Bond in every particular without alteration or enlargement or any change whatsoever Exhibit A Page 8 Resolution No. 06-402 Page 76 of 203 EXHIBIT B FORM OF REQUEST FOR DISBURSEMENT- OFFICER'S CERTIFICATE with reference to City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) . 2006 Special Tax Bonds Date: To Wells Fargo Bank, National Association: This Officer's Certificate is issued to you pursuant to the Fiscal Agent Agreement dated as of December 1, 2006, by and between the City of Rancho Cucamonga and you, as fiscal agent, with respect to the above-referenced issue (the"Fiscal Agent Agreement"). Except where the context requires otherwise, all capitalized terms shall have the meanings ascribed to them in the Fiscal Agent Agreement. Pursuant to Section 4.2(C)(insert applicable subjection) of the Fiscal Agent Agreement, you are instructed to disburse $ from the[insert applicable account]of the Project Fund. This Disbursement shall be made to: The purpose of this disbursement is: and the disbursement is a proper expenditure from the account show above. The undersigned certifies that no portion of the amount being requested to be disbursed has been set forth in any prior certificate requesting disbursement. CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO. 2006-02 (AMADOR ON ROUTE 66) By: Authorized Officer Exhibit B Page 1 Resolution No. 06-402 BOND PURCHASE AGREEMENT Page 77 of 203 City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds January 2007 City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) c/o City of Rancho Cucamonga 10500 Civic Center Drive Rancho Cucamonga, CA 91730 Ladies and Gentlemen: Stone & Youngberg LLC (the "Underwriter') offers to enter into this Bond Purchase Agreement (this "Purchase Agreement") with the City of Rancho Cucamonga (the "City"), for itself and on behalf of the City of Rancho Cucamonga Community FacilitiesDistrict No. 2006-02 (Amador on Route 66) (the "District") which will be binding upon the City and the Underwriter upon the acceptance hereof by the City. Upon your acceptance of this offer, this Purchase Agreement will be binding upon the City and the Underwriter. This offer is made subject to its acceptance by the City by execution of this Purchase Agreement and its delivery to the Underwriter on or before 5:00 p.m., California time, on the date hereof. Terms not otherwise defined herein shall have the same meanings as set forth in the Fiscal Agent Agreement described below. Section 1. Purchase and Sale. Upon the terms and conditions and upon the basis of the representations, warranties and agreements, hereinafter set forth, the Underwriter hereby agrees to purchase from the City for offering to the public, and the City, for itself and on behalf of the District, hereby agrees to sell to the Underwriter for such purpose, all (but not less than all) of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2006 Special Tax Bonds (the "Bonds"). The purchase price for the Bonds is $ (representing the aggregate principal amount of the Bonds of$ less an underwriter's discount of$ and an original issue discount of$ ). The Bonds will mature on the dates and in the amounts, and bear interest at the rates, and be subject to mandatory redemption as set forth in Appendix A attached hereto. Section 2. Description of the Bonds. The Bonds will be issued pursuant to the following: • the Mello-Roos Community Facilities Act of 1982 (constituting Sections 53311 et seq. of the California Government Code) (the"Act"), • a resolution adopted on December_, 2006(the "Resolution of Issuance") by the City Council of the City, acting as the legislative body of the District, and • a Fiscal Agent Agreement dated as of January 1, 2007 (the "Fiscal Agent Agreement"), by and between the City and Wells Fargo Bank, National Association, as fiscal agent(the "Fiscal Agent'). The Bonds will mature on the dates and in the principal amounts, and will bear interest at the rates, as set forth in Appendix A hereto, and will be as described in the Fiscal Agent Agreement and the RVPUB\KSNOW\722329.1 1 Resolution No. 06-402 Page 78 of 203 Official Statement dated the date hereof relating to the Bonds(together with all appendices, amendments and supplements thereto,the"Official Statement'). The City shall apply the proceeds of the Bonds to finance the purchase of the Facilities described in the Official Statement. Section 3. Public Offering. The Underwriter agrees to make a bona fide public offering of all the Bonds initially at the public offering prices (or yields) set forth on the cover of the Official Statement. Subsequent to the initial public offering, the Underwriter reserves the right to change the public offering prices (or yields) as it deems necessary in connection with the marketing of the Bonds, provided that the Underwriter shall not change the interest rates set forth on the cover of the Official Statement. The Bonds may be offered and sold to certain dealers at prices lower than such initial public offering prices. Section 4. Official Statement; Continuing Disclosure. The City has delivered or caused to be delivered to the Underwriter prior to the execution of this Purchase Agreement or the first offering of the Bonds, whichever first occurs, copies of the Preliminary Official Statement. Such Preliminary Official Statement is the official statement deemed final by the City for purposes of Rule 15c2-12 under the Securities Exchange Act of 1934 (the "Rule") (except for the omission certain information as permitted by the Rule) and approved for distribution by resolution of the City. The City shall have executed and delivered to the Underwriter a certification to such effect in the form attached as Appendix B. Within 7 business days after the date of this Purchase Agreement, and in sufficient time to accompany any confirmation that requests payment from a customer, the City shall deliver to the Underwriter a final Official Statement, executed on behalf of the City by an authorized representative of the City and dated the date hereof, which shall include information permitted to be omitted by paragraph (b)(1) of the Rule and with such other amendments or supplements as shall have been approved by the City and the Underwriter. The City, for itself and on behalf of the District, will undertake, pursuant to the Fiscal Agent Agreement and a Continuing Disclosure Agreement(the"Continuing Disclosure Agreement'), to provide certain annual financial information and notices of the occurrence of certain events, if material. A description of this undertaking is set forth in the Preliminary Official Statement and will also be set forth in the final Official Statement. Section 5. The Closing. At 8:00 a.m., California time, on January _, 2007, or at such other time or on such earlier or later business day as are mutually agreed upon by the City and the Underwriter, the City will deliver (i) the Bonds in definitive form to the Underwriter at The Depository Trust Company in New York, New York, or such other location as may be specified by the Underwriter, with CUSIP identification numbers printed thereon, in fully registered form and registered in the name of Cede & Co., and (ii) the closing documents hereinafter mentioned at the offices of Best Best & Krieger LLP, San Diego, California or another place to be mutually agreed upon by the City and the Underwriter. The Underwriter will accept such delivery and pay the purchase price of the Bonds as set forth in Section I hereof by federal funds wire payable to the order of the Fiscal Agent on behalf of the City. This payment and delivery, together with the delivery of the aforementioned documents, is herein called the "Closing." The Bonds will be delivered in such denominations and deposited in the account or accounts specified by the Underwriter pursuant to written notice not later than five business days prior to Closing. The Bonds will be made available to The Depository Trust Company for inspection not less than 24 hours prior to the Closing. Section 6. Representations, Warranties and Covenants. The City, for itself and on behalf of the District represents, warrants and covenants to the Underwriter that: RVPUMKSNO W V 22329.1 2 Resolution No. 06-402 Page 79 of 203 '(a) Due Organization. Existence and Authority. The City, is a duly organized municipal corporation and existing under the laws of the State of California, with full right, power and authority, on behalf of itself and the District, to execute, deliver and perform its obligations under this Purchase Agreement, the Fiscal Agent Agreement and the Continuing Disclosure Agreement (together, the "City Documents") and to issue the Bonds and otherwise carry out and consummate the transactions contemplated by the City Documents and the Official Statement. (b) Due Authorization and Approval. By all necessary official action, the City Council, as legislative body of the District,has: (i) held a public hearing and adopted resolutions (collectively with the Resolution of Issuance the "City Resolutions") forming the District, authorizing the levy of the Special Taxes and the incurrence of bonded indebtedness by the District; (ii) called, held and conducted an election within the District to approve the levy of the Special Taxes on parcels of property within the District and the issuance of the Bonds; (iii) adopted the Resolution of Issuance and approved and authorized the execution and delivery of the Bonds, the Fiscal Agent Agreement, this Purchase Agreement, the Official Statement and the Continuing Disclosure Agreement (as hereinafter defined); and (iv) authorized and approved the performance by the City and the District of their obligations contained in, and the taking of any and all action on their part as may be necessary to carry out, give effect to and consummate the transactions on the part of the City and/or the District contemplated by each of said documents;and at the Closing Date, the Bonds, the Resolution of Issuance, the Fiscal Agent Agreement, this Purchase Agreement, the Continuing Disclosure Agreement and any other applicable documents will constitute legal, valid and binding obligations of the District, enforceable against the District in accordance with their respective terms, subject to bankruptcy, insolvency, reorganization, moratorium, fraudulent conveyance or transfer and other laws affecting the enforcement of creditors' rights generally and to the application of equitable. principles and the exercise ofjudicial discretion in appropriate cases. As of the date hereof, such authorizations and approvals are in full force and effect and have not been amended, modified or rescinded. (c) Official Statement Accurate and Complete. The Preliminary Official Statement was as of its date, and the final Official Statement is, and at all times subsequent to the date of the final Official Statement up to and including the Closing will be, true and correct.in all material respects, and the Preliminary Official Statement and the final Official Statement contain, and up to and including the Closing will contain, no misstatement of any material fact and do not, and up to and including the Closing will not, omit any statement necessary to make the statements contained therein, in the light of the circumstances in which such statements were made, not misleading. (d) Underwriter's Consent to Amendments and Supplements to Official Statement. The City will advise the Underwriter promptly of any proposal to amend or supplement the Official Statement and will not effect or.consent to any such amendment or supplement without the consent of the Underwriter, which consent will not be unreasonably withheld. The City will advise the Underwriter promptly of the institution.of any proceedings known to it by any RVI'UMONOw1722329.1 3 Resolution No. 06-402 Page 80 of 203 governmental authority prohibiting or otherwise affecting the use of the Official Statement in connection with the offering, sale or distribution of the Bonds. If, at any time prior to the earlier of(i)receipt of notice from the Underwriter that the Official Statement is no longer required to be delivered under Rule 15c2-12 or (ii)the Closing Date (as described in Section 5 above), any event known to the officers of the City participating in the issuance of the Bonds occurs with respect to the District or the City as a result of which the final Official Statement as then amended or supplemented might include an untrue statement of a material fact, or omit to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, the District shall promptly notify the Underwriter in writing of such event. Any information supplied by the City for inclusion in any amendments or supplements to the final Official Statement will not contain any untrue or misleading statement of a material fact relating to the District or the City or omit to state any material fact relating to the District or the City necessary to make the statements therein, in the light of the circumstances under which they were made,not misleading. (e) No Breach or Default. As of the time of acceptance hereof and as of the time of the Closing, except as otherwise disclosed in the Official Statement, the District and the City are not and will not be in breach of or in default under any applicable constitutional provision, law or administrative rule or regulation of the State of California or the United States, or any applicable judgment or decree or any fiscal agent agreement, loan agreement, bond, note, resolution, ordinance, agreement or other instrument to which the District or the City is a party or is otherwise subject, and no event has occurred and is continuing which,with the passage of time or the giving of notice, or both, would constitute a default or event of default under any such instrument. As of the time of acceptance hereof and as of the time of the Closing, except as disclosed in the Official Statement, the authorization, execution and delivery of the City Documents and compliance with the provisions of each of such agreements or instruments do not and will not conflict with or constitute a breach of or default under any applicable constitutional provision, law or administrative rule or regulation of the State of California or the United States, or any applicable judgment, decree, license, permit, fiscal agent agreement, loan agreement, bond, note, resolution, ordinance, agreement or other instrument to which the City (or any of its officers in their respective capacities as such) is subject, or by which it or any of its properties is bound, nor will any such authorization, execution, delivery or compliance result in the creation or imposition of any lien, charge or other security interest or encumbrance of any nature whatsoever upon any of its assets or properties or under the terms of any such law, regulation or instrument, except as may be provided by the City Documents. The City, acting as the administrator for and on behalf of certain other community facilities districts, has on two occasions not met the continuing disclosure requirements on a timely basis. In each instance the City failed to timely file reports on behalf of these community facilities districts, due on February 1, 2001 for the Community Facilities District No. 2000-01 (South Etiwanda) Special Tax Bonds, Series 2000 and for the Community Facilities District No. 2000-02 (Rancho Cucamonga Corporate Park) Special Tax bonds, Series 2001: Such reports were subsequently filed on June 12, 2001. It should be noted that these bond issues closed in December 2000 and the information that was contained in the annual reports filed on June 12, 2001 was identical to the information contained in the official statements relating to these bond issues distributed to the purchasers of the Bonds. (f) No Litigation. As of the time of acceptance hereof and the Closing, except as may be disclosed in the Official Statement, no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, government authority, public board or body, pending or threatened (i) in any way questioning the corporate existence of the District or the City, or the RVPUB\KSNO W\722329.1 4 - Resolution No. 06-402 Page 81 of 203 titles of the officers of the District or the City to their respective offices; (ii) affecting, contesting or seeking to prohibit, restrain or enjoin the issuance or delivery of any of the Bonds, or the payment or collection of any amounts pledged or to be pledged to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity of the Bonds or City Documents or the consummation of the transactions contemplated thereby, or contesting the exclusion of the interest on the Bonds from taxation or contesting the powers of the City or the District and either of their authority to pledge the revenues securing the Bonds; (iii) which may result in any material adverse change relating to the District or the City; or(iv)contesting the completeness or accuracy of the Preliminary Official Statement or the final Official Statement or any supplement or amendment thereto or asserting that the Preliminary Official Statement or the final Official Statement,contained any untrue statement of a material fact or omitted to state any material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading, and there is no basis for any action, suit, proceeding, inquiry or investigation of the nature described in clauses (i)through (iv)of this sentence. - (g) Compliance with Local Goals and Policies. The issuance of the Bonds by the District conforms with the "Statement of Goals and Policies for the Use of the Mello-Roos Community Facilities Act of 1982"as amended and restated by the City on July 21, 1999. (h) Blue Skv Laws. The City and the District shall cooperate with the Underwriter in endeavoring to qualify the Bonds for offering and sale under the securities or blue sky laws of such jurisdictions of the United States as the Underwriter may request; provided, however, that the City shall not be required to execute a special or general consent to service of process in any jurisdiction in which it is not now so subject or to qualify to do business in any jurisdiction where it is not now so qualified. (i) Neither the District nor the City shall take or omit to take, as appropriate, any action that would cause the interest on the Bonds to be subject to California personal income taxation or affect the exclusion of interest on the Bonds from gross income for federal income tax purposes. Section 7. Closing Conditions. The Underwriter has entered into this Purchase Agreement in reliance upon the representations, warranties and covenants herein and the performance by the City and the District of their obligations hereunder, both as of the date hereof and as of the date of the Closing. The Underwriter's obligations under this Purchase Agreement to purchase and pay for the Bonds are subject to the following additional conditions: (a) Bring-Down Representation. The representations, warranties and covenants of the City contained in this Purchase Agreement must be true, complete and correct at the date hereof and at the time of the Closing,as if made on the date of the Closing. (b) Effectiveness of City Documents, Official Statement and City Resolutions. At the time of the Closing: (i) the City Documents must be in full force and effect, and neither the City Documents nor the Official Statement may have been amended, modified or supplemented except with the written consent of the Underwriter,and (ii) there shall be in full force and effect such resolutions as, in the opinion of Bond Counsel, shall be necessary in connection with the transactions contemplated by this Purchase Agreement,the Official Statement and the City Documents. RVPUB\KSN0WV22329.1 5 Resolution No. 06-402 Page 82 of 203 (c) Closing Documents. At or prior to the Closing, the Underwriter shall receive each of the documents identified in Section 8. Section 8. Closing Documents. In addition to the other conditions to the Underwriters obligations under this Purchase Agreement to purchase and pay for the Bonds, at or before the Closing the Underwriter shall receive each of the following documents, provided that the actual payment for the Bonds by the Underwriter and the acceptance of delivery thereof shall be conclusive evidence that the requirements of this Section 8 shall have been satisfied or waived by the Underwriter. (a) Bond Opinion and Reliance Letter. An approving opinion of Bond Counsel dated the date of the Closing and substantially in the form appended to the Official Statement, together with a letter from such counsel, dated the date of the Closing and addressed to the Underwriter, to the effect that the foregoing opinion addressed to the City may be relied upon by the Underwriter to the same extent as if such opinion were addressed to the Underwriter. (b) implemental Opinion. A supplemental opinion or opinions of Bond Counsel addressed to the Underwriter, in form and substance acceptable to the Underwriter, and dated the date of the Closing substantially to the following effect: (i) The City Documents, the Bonds and the Official Statement have been duly authorized, executed and delivered by the City, and the City Documents and the Bonds constitute the valid, legal and binding agreements of the District, enforceable in accordance with their respective terms. (ii) The statements contained in the Official Statement (including the cover page and the Appendices thereto) that purport to summarize certain provisions of the Bonds, the Fiscal Agent Agreement, the City Resolutions and the City Documents, the approving opinion of Bond Counsel or federal tax law, are accurate; provided that Bond Counsel need not express any opinion with respect to any financial or statistical information contained in the Official Statement. (iii) . The Bonds are exempt from registration under the Securities Act of 1933, as amended,and the Fiscal Agent Agreement is exempt from qualification pursuant to the Trust Indenture Act of 1939,as amended. (iv) The District is a community facilities district duly organized and validly existing under the laws of the State of California, including the Act. (c) District Counsel Opinion. An opinion of Richards, Watson & Gershon, counsel to the City,dated the date of the Closing and addressed to the Underwriter, in form and substance acceptable to Bond Counsel substantially to the following effect: (i) The City is a municipal corporation duly organized and existing under the laws of the State of California. (ii) The City is duly authorized to approve and execute the City Resolutions and City Documents. (iii) The individuals executing the City Documents and Official Statement on behalf of the City are officers of the City holding the offices set forth after their respective signatures, and are lawfully authorized to execute and deliver such documents on behalf of the City. RVPLJMKSN0W\722329.1 6 Resolution No. 06-402 Page 83 of 203 (iv) The City Resolutions and City Documents have been duly adopted by the District, and are in full force and effect and have not been modified, amended or rescinded. (v) Without conducting an independent investigation, except as otherwise disclosed in the Official Statement and to the best knowledge of such counsel after due inquiry, there is no litigation, proceeding, action, suit, or investigation at law or in equity before or by any court,governmental authority or body, pending or threatened against the District challenging the creation, organization or existence of the District, or the validity of the City Documents or seeking to restrain or enjoin the repayment of the Bonds or in any way contesting or affecting the validity of the City Documents or contesting the authority of the City to enter into or perform its obligations under any of the City Documents, or under which a determination adverse to the City would have a material adverse effect upon the financial condition or the revenues of the District, or which, in any manner, questions the right of the City to pledge the Revenues to the payment of the Bonds. (d) Fiscal Agent Counsel Opinion. The opinion of counsel to the Fiscal Agent, dated the date of the Closing,addressed to the Underwriter,to the effect that: (i) The Fiscal Agent is a national banking association duly organized and validly existing under the laws of the United States of America, having full power to enter into, accept and administer the trust created under the Fiscal Agent Agreement and obligations as Dissemination Agent under the Continuing Disclosure Agreement. (ii) The Fiscal Agent Agreement and Continuing Disclosure Agreement have been duly authorized, executed and delivered by the Fiscal Agent and Dissemination Agent and constitute the legal, valid and binding obligations of the Fiscal Agent and Dissemination Agent enforceable in accordance with their respective terms, except as enforcement thereof may be limited by bankruptcy, insolvency or other laws affecting the enforcement of creditors'rights generally and by the application of equitable principles, if equitable remedies are sought. (e) Disclosure Counsel CiRjr6m. An opinion of Best Best& Krieger, LLP, a limited liability partnership ("Disclosure Counsel"), dated the Closing Date, and addressed to the City And Underwriter, to the effect that during the course of serving as Disclosure Counsel in connection with the execution and delivery of the Bonds and without having undertaken to determine independently or assuming any responsibility for the accuracy, completeness or fairness of the statements contained in the Official Statement, no information came to the attention of the attorneys in such firm rendering legal services in connection with the issuance of the Bonds that would lead them to believe that the Official Statement (excluding therefrom the financial statements, any financial or statistical data, or forecasts, charts, numbers, estimates, projections, assumptions or expressions of opinion included in the Official Statement, information regarding DTC, and the appendices to the Official Statement as to which.no opinion need be expressed), as of the date thereof or the Closing Date, contains any untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading. (f) District 15c2-12 Certificate. A certificate of the City, dated the date of the Preliminary Official Statement, signed by the City for itself and on behalf of the District by a duly authorized officer of the City, in the form attached as Appendix B or such other form approved by the Underwriter. R VPUMKSNOW V 22329.1 7 Resolution No. 06-402 Page 84 of 203 (g) District Closing Certificate. A certificate of the City, dated the date of the Closing, signed by the City and for itself and on behalf of the District by a duly authorized officer of the City, in the form attached as Appendix C or such other form approved by the Underwriter. (h) Fiscal Agent's Certificate. A certificate of the Fiscal Agent, dated the date of the Closing, signed on behalf of the Fiscal Agent by a duly authorized officer of the Fiscal Agent, in the form attached as Appendix D or such other form approved by the Underwriter. (i) Fiscal Agent Resolution and Incumbency Certificate. A copy of the general resolution of the Fiscal Agent authorizing the execution and delivery of certain documents by certain officers of the Fiscal Agent, which resolution authorizes the authentication and delivery of the Bonds and the execution and delivery of the Fiscal Agent Agreement and Continuing Disclosure Agreement, along with an incumbency certificate with respect to the officers of the Fiscal Agent. (j) Developers' 10b-5 Certificates. Certificates from William Lyon Homes, Inc., a California corporation (the"Developer")and Lewis Investment, LLC("Lewis"); dated the date of the Preliminary Official Statement, signed on behalf of such Developer or Lewis, as applicable, by duly authorized officers of the Developer and Lewis, as applicable, in the form attached as Appendix E or such other form approved by the Underwriter. (k) Developers' Closing Certificate. A Certificate from the Developer, dated the date of the Closing, signed on behalf of such Developer by duly authorized officers of such Developer in the form attached as Appendix F or such other form approved by the Underwriter. (1) No-Litigation Letter of Developer A No-Litigation Letter of the Developer, dated the date of the Closing, signed on behalf of such Developer by a Senior Vice President of such Developer, in form and substance satisfactory to the Underwriter and the District. (m) Developers' Counsel. One or more opinions of in-house or special counsel to the Developer, dated the date of the Closing, addressed to the Underwriter and the District, to the effect that: (i) The Developer has been incorporated and is validly existing in good standing under the laws of the State of the State of California. (ii) The Developer Continuing Disclosure Agreement has been duly and validly authorized, executed and delivered by the Developer, and, assuming due authorization and execution by the other parties thereto, constitutes a legally valid and binding obligation of the Developer, enforceable against the Developer in accordance with its terms, subject to certain equitable, legal or statutory principles affecting the enforcement of contractual rights generally, regardless of whether such enforcement is considered in a proceeding in equity or at law, including, without limitation, concepts of notice, materiality, impairment of security, reasonableness, good faith and fair dealing, jurisdiction, service of process, venue and applicable statues of limitation and judicial discretion or statutory limitations with respect to the availability of equitable remedies or defenses,the calculation of damages, and the entitlement to attorneys' fees and other fees and costs. (iii) In the course of acting as special counsel to the Developer in connection with the preparation of the final Official Statement, he reviewed those sections of the Official Statement relating to the Developer and its proposed development plans in the District, and participated in conferences and telephone conversations with officers and other representatives of the Developer, during which conferences and conversations the RVPUB\KSNOw\722329.1 .8 Resolution No. 06-402 Page 85 of 203 contents of the Official Statement and related matters were discussed. Based solely on our knowledge and written statements of the Developer, we advise you that no information came to the attention of the attorney in our firm rendering services as special counsel to the Developer that caused us to believe that,as of the date thereof and the date hereof, the statements contained in the final Official Statement relating to the Developer, its proposed development of property in the District, its property ownership in the District and its contractual arrangements (except that no opinion or belief is expressed as to (i) any financial statements and other financial, statistical, economic, or engineering data or forecasts, numbers, charts, tables, graphs, estimates, projections, assumptions or expressions of opinion, or (ii) any information about valuation, appraisals, markets absorption, archaeological or environmental matters) under the sections of the Official Statement entitled "INTRODUCTORY STATEMENT — The District and the Development," "THE DEVELOPER AND THE PROPOSED DEVELOPMENT — General," "—The Developer and the Housing Project," and "—The Proposed Housing Development," and "CONCLUDING INFORMATION — Continuing Disclosure," (only as to the last paragraph), contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made,not misleading. (n) Opinion of Counsel to Lewis. An opinion of counsel to Lewis dated the date of the Closing addressed to the Underwriter and the District, in form and substance similar to the opinion of counsel to the Developer in(m)above. (o) Special Tax Consultant's Certificate. A certificate of the Special Tax Consultant, dated the date of the Closing, in the form attached as Appendix G or such other form approved by the Underwriter,relating to the Official Statement. . (p) Market Absorption Consultant's Certificate. A certificate of the Market Absorption Consultant dated the date of the Closing in the form attached as Appendix H or such other form approved by the Underwriter,relating to the Official Statement. (q) Appraiser's Certificate. A certificate of the Appraiser, dated the date of the Closing, in the form attached as Appendix I or such other form approved by the Underwriter, relating to the Official Statement. (r) Original Executed Documents. An original executed copy of the Official Statement, the City Resolutions and each of the City Documents. (s) Developer Continuing Disclosure Agreement. An original executed copy of the Developer Continuing Disclosure Agreement. (t) Additional Documents. Such additional certificates, instruments and other documents as Bond Counsel, Disclosure Counsel, the District or the Underwriter may reasonably deem necessary. If the City is unable to satisfy the conditions contained in this Purchase Agreement, or if the obligations of the Underwriter are terminated for any reason permitted by this Purchase Agreement, this Purchase Agreement shall terminate and neither the Underwriter nor the District shall be under further obligation hereunder, except as further set forth in Section 10. Section 9. Termination Events. The Underwriter may terminate this Purchase Agreement, without liability, by notification to the City if at any time between the date hereof and prior to the Closing: RVPUB\KSNOW\722329.1 9 - Resolution No. 06-402 Page 86 of 203 (a) any event occurs which causes any statement contained in the Official Statement to be materially misleading or results in a failure of the Official Statement to state a material fact necessary to make the statements in the Official Statement, in the light of the circumstances under which they were made, not misleading; (b) the marketability of the Bonds or the market price thereof, in the opinion of the Underwriter, has been materially adversely affected by an amendment to the Constitution of the United States or by any legislation in or by the Congress of the United States or by the State, or the amendment of legislation pending as of the date of this Purchase Agreement in the Congress of the United States, or the recommendation to Congress or endorsement for passage (by press release, other form of notice or otherwise)of legislation by the President of the United States,the Treasury Department of the United States, the Internal Revenue Service or the Chairman or ranking minority member of the Committee on Finance of the United States Senate or the Committee on Ways and Means of the United States House of Representatives, or the proposal for consideration of legislation by either such Committee or by any member thereof, or the presentment of legislation for consideration as an option by either such Committee,or by the staff of the Joint Committee on Taxation of the Congress of the United States, or the favorable reporting for passage of legislation to either House of the Congress of the United States by a Committee of such House to which such legislation has been referred for consideration, or any decision of any Federal or State court or any ruling or regulation(final,temporary or proposed)or official statement on behalf of the United States Treasury Department, the Internal Revenue Service or other federal or State authority materially adversely affecting-the federal or State tax status of the District, or the interest on bonds or notes or obligations of the general character of the Bonds; (c) any legislation, ordinance, rule or regulation is introduced in, or enacted by any governmental body, department or authority of the State,or a decision by any court of competent jurisdiction within the State or any court of the United States is rendered which, in the reasonable opinion of the Underwriter,materially adversely affects the market price of the Bonds; (d) legislation is enacted by the Congress of the United States, or a decision by a court of the United States is rendered, or a stop order, ruling, regulation or official statement by, or on behalf of, the Securities and Exchange Commission or any other governmental district having jurisdiction of the subject matter is issued or made to the effect that the issuance, offering or sale of obligations of the general character of the Bonds, or the issuance, offering or sale of the Bonds, including all underlying obligations, as contemplated hereby or by the Official Statement, is in violation or would be in violation of, or that obligations of the general character of the Bonds, or the Bonds, are not exempt from registration under, any provision of the federal securities laws, including the Securities Act of 1933,as amended and as then in effect, or that the Fiscal Agent Agreement needs to be qualified under the Trust Fiscal Agent Agreement Act of 1939, as amended and as then in effect; (e) additional material restrictions not in force as of the date hereof are imposed upon trading in securities generally by any governmental authority or by any national securities exchange which restrictions materially adversely affect the Underwriter's ability to trade the Bonds; (f) a general banking moratorium is established by federal or California authorities; (g) the United States becomes engaged in hostilities that resulted in a declaration of war or a national emergency or any other outbreak of hostilities or a national or international calamity or crisis occurs, or any escalation of existing hostilities, calamity or crisis occurs, financial or otherwise, the effect of which on the financial markets of the United States being RVPUMKSN0W\722329.1 10 Resolution No. 06-402 Page 87 of 203 such as, in the reasonable opinion of the Underwriter, would affect materially and adversely the ability of the Underwriter to market the Bonds; (h) any action, suit or proceeding described in Section 6(0 is commenced with respect to either the District or the City which, in the judgment of the Underwriter, materially adversely affects the market price of the Bonds; or (i) a general suspension of trading on the New York Stock Exchange is in force. Section 10. Expenses. The Underwriter has no obligation to pay, and the City shall pay or cause to be paid, the expenses incident to the performance of the obligations of the City under this Purchase Agreement, including but not limited to (a) the costs of the preparation and printing, or other reproduction (for distribution on or prior to the date hereof) of the City Documents and the cost of preparing, printing, issuing and delivering the definitive Bonds; (b) the fees and disbursements of any counsel, financial advisors, appraisers, market consultants, accountants or other experts or consultants retained by the District and the City; (c) the fees and disbursements of Bond Counsel and Disclosure Counsel; and (d) the cost of printing of the Preliminary Official Statement and any supplements and amendments thereto and the cost of printing of the Official Statement, including the requisite number of copies thereof for distribution by the Underwriter.. The Underwriter shall pay, and the District has no obligation to pay,all expenses incurred by it in connection with the public offering and distribution of the Bonds, including but not limited to (a) reporting fees chargeable by the California Debt and Investment Advisory Commission; (b) the fee of Underwriter Counsel's;and(c)CUSIP Service Bureau fees. Section 11. Notice. Any notice or other communication to be given to the City under this Purchase Agreement may be given by delivering the same in writing to the address set forth above. Any notice or other communication to be-given to the Underwriter under this Purchase Agreement may be given by delivering the same in writing to: Stone&Youngberg LLC, One Ferry Building, San Francisco, CA 94111, Attention: Mr.Jim Cervantes. Section 12. Entire Agreement. This Purchase Agreement, when accepted by the City, constitutes the entire agreement between the City and the Underwriter and is made solely for the benefit of the City and the Underwriter(including the successors or assigns of any Underwriter). No other person shall acquire or have any right hereunder by virtue hereof, except as provided herein. All the City's representations, warranties and agreements in this Purchase Agreement shall remain operative and in full force and effect,regardless of any investigation made by or on behalf of the Underwriter. Section 13. Counterparts. This Purchase Agreement may be executed by the parties hereto in separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute but one and the same instrument. Section 14. Severability. In case any one or more of the provisions contained herein shall for any reason be held to be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other provision hereof. Section 15. Governing Law. The validity, interpretation and performance of this Purchase Agreement shall be governed by the Bond Laws of the State of California. RVPUB\KSNOW\722329.I 11 Resolution No. 06-402 Page 88 of 203 Section 16. No Assignment. The rights and obligations created by this Purchase Agreement shall not be subject to assignment by the Underwriter or the District without the prior written consent of the other parties hereto. STONE &YOUNGBERG LLC, as Underwriter By: Managing Director Accepted as of the date first stated above: CITY OF RANCHO CUCAMONGA. for itself and on behalf of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) By: City Manager RVPUn\KSNOw\722329.1 12 Resolution No. 06-402 Page 89 of 203 APPENDIX A Maturity Schedule of Bonds Principal Payment Date Principal Interest (September 1) Amount Rate Yield Price RVPUB\KSNOW\722329.1 A-I - Resolution No. 06-402 Page 90 of 203 APPENDIX B CITY RULE 15c2-12 CERTIFICATE The undersigned hereby certifies and represents that he or she is a duly appointed and acting authorized officer of the City of Rancho Cucamonga (the "City"), the city council of which is the legislative body of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) (the "District'), and as such is duly authorized to execute and deliver this Certificate on behalf of the City in connection with the issuance of its 2006 Special Tax Bonds (the "Bonds"), and further hereby certifies and reconfirms on behalf of the District as follows: (i) This Certificate is delivered in order to enable the underwriter of the Bonds to comply with Securities and Exchange Commission Rule 15c2-12 under the Securities Exchange Act of 1934(the "Rule"); (ii) In connection with the offering and sale of the Bonds, there has been prepared a Preliminary Official Statement(the"Preliminary Official Statement'); (iii) As used herein, "Permitted Omissions" shall mean the offering price(s), interest rate(s), selling compensation, aggregate principal amount, principal amount per maturity, delivery dates, ratings and other terms of the Bonds depending on such matters, all with respect to the Bonds;and (iv) The Preliminary Official Statement is, except for the Permitted Omissions, deemed final within the meaning of the Rule. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: December 2006 CITY OF RANCHO CUCAMONGA, for itself and on behalf of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) By: -City Manager RVPUB\KSNOW\722329.1 B-1 Resolution No. 06-402 Page 91 of 203 APPENDIX C CITY CLOSING CERTIFICATE The undersigned hereby certifies and represents that he or she is a duly appointed and acting authorized officer of the City of Rancho Cucamonga (the "City"), the city council of which is the legislative body of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) (the "District'), and as such is duly authorized to execute and deliver this Certificate on behalf of the City and District in connection with the issuance of, its 2006 Special Tax Bonds (the "Bonds"),and further hereby certifies and reconfirms on behalf of the City and District as follows: (i) The representations, warranties and covenants of the District contained in the Bond Purchase Agreement by and between the City and Stone & Youngberg LLC, dated December_, 2006 (the "Purchase Agreement") are true and correct in all material respects on and as of the date of the Closing as if made on the date of the Closing and the District has complied with all of the terms and conditions of the Purchase Agreement required to be complied . with by the District or the City at or prior to the date of the Closing; (ii) No event affecting the District or the City_has occurred since the date of the Official Statement which has not been disclosed therein or in any supplement or amendment thereto which event should be disclosed in the Official Statement in order to make the statements therein, in the light of the circumstances under which they were made,not misleading; and (iii) Except as otherwise disclosed in the Official Statement and to the best knowledge of such signing officer without conducting an independent investigation, there is no litigation, proceeding, action, suit, or investigation at law or in equity before or by any court, governmental authority or body, pending or threatened against the District or the City challenging the creation, organization or existence of the City or the District, or the validity of the City Documents or seeking to restrain or enjoin the repayment of the Bonds or in any way contesting or affecting the validity of the City Documents or contesting the authority of the City or the District to enter into or perform its obligations under any of the City Documents, or under which a determination adverse to the District or the City would have a material adverse effect upon the financial condition or the revenues of the District, or which, in any manner, questions the right of the District to pledge the Revenues to the payment of the Bonds. Capitalized terms not defined herein shall have the same meaning as is set forth in the Purchase Agreement. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January_,2007 CITY OF RANCHO CUCAMONGA, for itself and on behalf of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) By: City Manager RVPUB\KSNO W V22329.1 C-1 Resolution No. 06-402 Page 92 of 203 APPENDIX D FISCAL AGENT CERTIFICATE The undersigned hereby certifies and represents that he or she is a duly appointed and acting . authorized officer of Wells Fargo Bank,National Association, a national banking association (the "Fiscal Agent'), and as such is duly authorized to execute and deliver this Certificate on behalf of the Fiscal Agent in connection with the issuance by the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) of its 2006 Special Tax Bonds (the `Bonds"), and further hereby certifies and reconfirms on behalf of the Fiscal Agent as follows: (i) The Fiscal Agent is duly organized and existing as a national banking association in good standing under the laws of the United States of America, having the full power and authority to enter into and perform its duties under the Fiscal Agent Agreement and Continuing Disclosure Agreement(the"Fiscal Agent Documents"); (ii) The Fiscal Agent is duly authorized to enter into the Fiscal Agent Documents; and (iii) To its best knowledge after due inquiry, there is no action, suit, proceeding or investigation, at law or in equity, before or by any court or governmental district, public board or body pending against the Fiscal Agent or threatened against the Fiscal Agent which, in the reasonable judgment of the Fiscal Agent, would affect the existence of the Fiscal Agent, contests or affects the validity or enforceability of the Fiscal Agent Documents, or contests the powers of the Fiscal Agent or its authority to enter into and perform its obligations under the Fiscal Agent Documents. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January 2007 WELLS FARGO BANK,NATIONAL ASSOCIATION By: Authorized Officer RVPUB\KSNOW\722329.1 D-I Resolution No. 06-402 Page 93 of 203 APPENDIX E 106-5 CERTIFICATE OF DEVELOPER William Lyon Homes, Inc. (the"Developer"), hereby certifies that: I. The Developer is the developer of certain land ("Land), in City of Rancho Cucamonga Community Facilities District No. 2006-01 (Vintner's Grove) (the "District"), as described in the Preliminary Official Statement of the District dated December _, 2006 (the "Preliminary Official Statement")relating to the above-referenced Bonds. 2. Any and all information, as updated and amended from time to time prior to the date hereof, submitted by the Developer to the District and its counsel in connection with the preparation of the Preliminary Official Statement was, to the Actual Knowledge of the Developer, true and correct in all material respects when given and, as it may have been updated or amended or as included in the Preliminary Official Statement,remains true and correct in all material respects as of the date hereof. 3. Statements relating to the Developer, its proposed development of property in the District, its property ownership in the District and its contractual arrangements contained in the sections of Preliminary Official Statement entitled "INTRODUCTORY STATEMENT — The District and the Development," "THE DEVELOPER AND THE PROPOSED DEVELOPMENT - General," "—The Developer and the Housing Project," and "—The Proposed Hosing Development,"and "CONCLUDING INFORMATION — Continuing Disclosure," (only as to the last paragraph) do not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. 4. Except as disclosed in the Preliminary Official Statement, the Developer has not entered into a contract to sell, nor is it in the process of selling, any portion of the Land to any person or entity other than as described in the Preliminary Official Statement. For purpose of this Certificate, the term "Actual Knowledge of the Developer" shall mean the knowledge that the undersigned currently have or have obtained from interviews with such officers and responsible employees of the Developer as the undersigned have reasonably determined are likely, in the ordinary course of their respective duties,to have knowledge of the matters set forth herein. Other than as set forth in the immediately preceding sentence, the undersigned have not conducted any additional inspection or inquiry. The undersigned make the representations in this Certificate for, and on behalf of, the Developer,and as officers of the Developer. Dated: December—,2006 WILLIAM LYON HOMES,INC.,a California corporation By: Name: Title: By: Name: Title: RVPUB\KSNOW\722329.1 E-I Resolution No. 06-402 Page 94 of 203 APPENDIX F CLOSING CERTIFICATE OF DEVELOPER The undersigned are authorized officers of William Lyon Homes, Inc., a California corporation (the "Developer"), and as such are duly authorized to execute and deliver this Certificate on behalf of the Developer in connection with the issuance by the City of Rancho Cucamonga of its Community Facilities District No. 2006-01 (Vintner's Grove) (the "District')of its 2007 Special Tax Bonds(the "Bonds"), and further hereby certify and reconfirm on behalf of the Developer as follows: (1) The Developer has duly authorized, by all necessary action, the execution, delivery and due performance of the Developer Continuing Disclosure Agreement. Except as described in the final Official Statement, the Developer has never failed to comply in all material respects with any continuing disclosure undertakings with regard to Rule 15c2-12 under the Securities and Exchange Act of 1934, as amended, to provide annual reports or notices of material events specified in such rule. (2) The Developer Continuing Disclosure Agreement has been duly executed and delivered by the Developer. (3) The information contained in the sections of the final Official Statement entitled "INTRODUCTORY STATEMENT — The District and the Development" "THE DEVELOPER AND THE PROPOSED DEVELOPMENT - General," "—The Developer and the Housing Project," and "—The Proposed Housing Development," and "CONCLUDING INFORMATION — Continuing Disclosure" (only as to the last paragraph), as they relate to the Developer, its proposed development of property in the District (the "Development"), its property ownership in the District and its contractual arrangements, is true and correct in all material respects and does not contain any untrue or incorrect statement of a material fact and does not omit to state a material fact necessary in order to make the statements made therein, in light of the circumstances under which they were made, not misleading. (4) The Developer has full power and authority to own its property (including, without limitation, the Development) and to carry on its business as presently conducted and as described in the final Official Statement. (5) There are no pending (based on proper service of process to the Developer having been accomplished) or, to the Actual Knowledge of the Developer, threatened legal or administrative proceedings against the Developer or to which property of the Developer is subject, which if decided adversely to the Developer could materially and adversely affect the transactions contemplated by the final Official Statement or which could materially and adversely affect the validity or enforceability of the Bonds, the Issuance Resolution, the Fiscal Agent Agreement, the Developer Continuing Disclosure Agreement or the Bond Purchase Agreement dated December _, 2006, between the City and Stone & Youngberg, LLC (the "Purchase Agreement'). (6) Except as disclosed in the final Official Statement, to the Actual Knowledge of the Developer, no event has occurred since the date of the Preliminary Official Statement which would cause statements relating to the Developer, its proposed development of property in the District, its property ownership in the District and its contractual arrangements under the captions "INTRODUCTORY STATEMENT —The District and the Development," "THE DEVELOPER AND THE PROPOSED DEVELOPMENT — General," "—The Developer and the Housing Project," and "—The Proposed Housing Development," and "CONCLUDING INFORMATION — Continuing Disclosure" (only as to the last paragraph) to contain any untrue or incorrect RVPUB\KSNOW\722329.1 F-I Resolution No. 06-402 Page 95 of 203 statement of material fact necessary in order to make the statements made therein in light of the circumstances under which they are made,not misleading. (7) The Developer is solvent and no proceedings are pending (based on property service of process having been accomplished) or, to the Actual Knowledge of the Developer threatened against the Developer may be adjudicated as bankrupt, or become the debtor in a bankruptcy proceeding, or discharged from any or all of its debts or obligations or granted an extension of time to pay its debts or a reorganization or readjustment of its debts. (8) To the Actual Knowledge of the Developer, the Developer has not been delinquent in the payment of special taxes or assessments with respect to property within an assessment or community facilities district that was not cured within the fiscal year in which the special tax or assessment was levied within the past five years. (9) Except as disclosed in the final Official Statement, the Developer has not submitted an application for, nor received actual notice of, (i)the formation or authorization of any assessment district or community facilities district which would include any portion of the land within the District, or (ii)the authorization or issuance of any debt secured by a special tax to be levied on any portion of the land within the District, other than the Special Tax. Capitalized terms not defined herein shall have the same meaning as is set forth in the Purchase Agreement. For purposes of this Certificate, the term "Actual Knowledge of the Developer" shall mean the knowledge that the undersigned currently have or have obtained from interviews with such officers and responsible employees of the Developer as the undersigned have reasonably determined are likely, in the ordinary course of their respective duties,to have knowledge of the matters set forth herein. Other than as set forth in the immediately preceding sentence, the undersigned have not conducted any additional inspection or inquiry. The undersigned make the representations in this Certificate for, and on behalf of, the Developer,and as officers of the Developer. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January_ 2007 WILLIAM LYON HOMES,INC. By: Name: Title: By: Name: Title: RVPUB\KSNOW\722329.1 F-2 Resolution No. 06-402 Page 96 of 203 APPENDIX G CERTIFICATE OF SPECIAL TAX CONSULTANT The undersigned hereby certifies and represents that he or she is a duly appointed and acting authorized officer of David Taussig & Associates (the "Special Tax Consultant"), and as such is duly authorized to execute and deliver this Certificate on behalf of the Special Tax Consultant in connection with the issuance by the City of Rancho Cucamonga of its Community.Facilities District No. 2006-02 (Amador on Route 66) (the "District") of its 2006 Special Tax Bonds (the "Bonds"), and further hereby certifies and reconfirms on behalf of the Special Tax Consultant as follows: (i) Based upon the Special Tax Consultant's review of the Rate and Method of Apportionment of the Special Tax (the "Rate and Method") set forth in Appendix B to the Official Statement, the Special Tax Consultant hereby certifies that the Special Tax, if levied in the maximum amounts permitted pursuant to the Special Tax formula set forth in the Rate and Method, would be levied in an amount equal to at least 110%of the gross annual debt service on the Bonds, provided that the annual debt service figures on the attached debt service schedule, which were relied upon by Special Tax Consultant,are substantially true and correct; (ii) Although the Special Tax, if levied in the maximum amounts under the Special Tax formula set forth in the Rate and Method, would be levied in an amount equal to at least 110% of the gross annual debt service payable with respect to the Bonds each year, no representation is made herein as to actual amounts that will be collected in future years; and (iii) All information provided by or related to materials provided by the Special Tax Consultant in the Official Statement, including but not limited to information regarding Rate and Method.are true and correct as of the date of the Official Statement and as of the date hereof. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January_, 2007 DAVID TAUSSIG& ASSOCIATES By: Its: RVPUB\KSNOW\722329.1 Ci-1 Resolution No. 06-402 Page 97 of 203 DEBT SERVICE SCHEDULE Period Ending Special Tax Aggregate Debt (September 1) Bonds Service RVPUB\KSNOW\722329.1 Ci-2 Resolution No. 06-402 Page 98 of 203 APPENDIX H CERTIFICATE OF MARKET ABSORPTION CONSULTANT The undersigned hereby certifies and represents that he or she is a duly appointed and acting authorized officer of Empire Economics, Inc. (the "Market Absorption Consultant"), and as such is duly authorized to execute and deliver this Certificate on behalf of the Market Absorption Consultant in connection with the issuance by the City of Rancho Cucamonga of its Community Facilities District No. 2006-02 (Amador on Route 66) (the "District") of its 2006 Special Tax Bonds (the "Bonds"), and further hereby certifies and reconfirms on behalf of the Market Absorption Consultant as follows:, (i) The Market Absorption Consultant prepared a market absorption study relating to the absorption of properties within the District dated September 21, 2006 (the "Market Absorption Study"). The Market Absorption Study is described and- summarized in the Preliminary Official Statement dated (the "Preliminary Official Statement") and the Official Statement dated (the"Official Statement'), including Appendix A thereto,relating to the Bonds; (ii) The Market Absorption Consultant hereby certifies that all information with respect to the Market Absorption Study in the Official Statement is true and correct as of the date of the Official Statement and as of the date hereof; and (iii) The Market Absorption Consultant hereby consents to the use of the Market Absorption Study in connection with the distribution and use of the Preliminary Official Statement and Official Statement. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January 2007 EMPIRE ECONOMICS,INC. By: Its: RVPUB\KSNOW\722329.1 H-I Resolution No. 06-402 Page 99 of 203 APPENDIX I CERTIFICATE OF APPRAISER The undersigned hereby certifies and represents that he or she is a duly appointed and acting authorized officer of Bruce W. Hull & Associates, Inc. (the "Appraiser"), and as such is duly authorized to execute and deliver this Certificate on behalf of the Appraiser in connection with the issuance by the City of Rancho Cucamonga of its Community Facilities District No. 2006-02 (Amador on Route 66) (the "District") of its 2006 Special Tax Bonds (the "Bonds"), and further hereby certifies and reconfirms on behalf of the Appraiser as follows: (i) The Appraiser prepared an appraisal of the properties within the District dated November _, 2006 (the "Appraisal"). The Appraisal is described and summarized in the Preliminary Official Statement dated December_, 2006 (the"Preliminary Official Statement') and the Official Statement dated December _, 2006 (the "Official Statement'), including Appendix A thereto,relating to the Bonds; . (ii) The Appraiser hereby certifies that all information with respect to the Appraisal in the Official Statement is true and correct as of the date of the Official Statement and as of the date hereof; and (iii) The Appraiser hereby consents to the use of the Appraisal in connection with the distribution and use of the Preliminary Official Statement and Official Statement. IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date set forth below. Dated: January 2007 BRUCE W.HULL& ASSOCIATES, INC. By: Its: RVPUBUCSNON\722329.1 I-1 'Resolution No. 06-402 Page 100 of 203 PRELIMINARY OFFICIAL STATEMENT DATED JANUARY_,2007 O'c s NEW ISSUE-BOOK-ENTRY ONLY _ NOT RATED u o In the opinion of Best Best&Krieger LLP,San Diego, California,Bond Counsel,under existing statures,regulations,rulings and judicial decisions and s assuming the accuracy of terrain representations and compliance with certain covenants and requirements discussed herein, interest on the bonds is excluded from gross income for federal income tax purposes, and is not an item of tax preference for purposes of calculating the federal alternative minimum tar imposed on individuals and corporations. In rhe further opinion of Bond Counsel,interest on the Bonds is exempt from California personal income tax See"TAX MATTERS." $2,925,000` City of Rancho Cucamonga Community Facilities District No. 2006-02 y (Amador on Route 66) 2007 Special Tax Bonds a Dated: Date of Delivery Due: September 1,as shown below The City of Rancho Cucamonga(the"City"),for itself and on behalf of the City of Rancho Cucamonga Community Facilities District No. W o 2006-02(Amador on Route 66)(the"District")is issuing its 2007 Special Tax Bonds(the"Bonds")to(i)finance certain street,landscaping,storm drains and park facilities to be owned by the City and certain water and sewer facilities to be owned by the Cucamonga County Valley Water District and the w Inland Empire Utilities Agency(collectively,the"Facilities"),(ii)provide for capitalized interest on the Bonds through September 1,2007,(iii)fund a Reserve Fund;(iv)pay the costs of issuance relating to the Bonds;and(v)pay certain administrative costs of the District. The proceeds of the Bonds will 9 r also provide funds to fund a Reserve Fund for the Bonds and to pay costs associated with the issuance of the Bonds. � .o`o The Bonds are being issued under the Mello-Roos Community Facilities Act of 1982,as amended(the"Act"),and a Fiscal Agent Agreement dated as of December 1,2006(the"Fiscal Agent Agreement"),by and between the City and Wells Fargo Bank,National Association,as fiscal agent(the c "Fiscal Agent"). oThe Bonds are payable from the proceeds of annual special taxes to be levied on property located within the District and from certain other funds pledged under the Fiscal Agent Agreement. The special taxes authorized to be levied on the taxable property in the District are to be levied o E according to the rate and method of apportionment approved by a vote of the qualified electors within the District. See Appendix B--Rate and Method of Apportionment of Special Taxes." The special taxes are to be collected in the same manner and at the same time as ad valorem property taxes are collected by the County of San Bernardino and,when received,will be placed in the Special Tax Fund established and maintained by the Fiscal Agent. o The special taxes are secured by liens on taxable real property within the District and do not constitute a personal indebtedness of the respective o 'h landowners. Accordingly,in the event of delinquency in the payment of special taxes when due,proceedings to recover such delinquent special taxes may be directed only against such real property securing the delinquent special taxes. Thus,the value of the land in the District that is subject to the levy of u n special taxes by the District is a critical factor in determining the investment quality of the Bonds. See'SECURITY FOR THE BONDS"and"THE _ v c DISTRICT-Appraisal of Parcels". g `o 73 0 The Bonds will be issued in fully registered forth only,and,when executed and delivered,will be registered in the name of Cede&Co.,as nominee of The Depository Trust Company,New York,New York(collectively referred to as"DTC"). DTC will act m securities depository for the p"F Bonds. Ownership interest in the Bonds may be purchased in book-entry form only,in denominations of$5,000. 3 o Interest on the Bonds accrues from their date,and is payable on March I and September 1 of each year,commencing March 1,2007. Principal, .a premium(if any),and interest due on the Bonds will be paid by the Fiscal Agent to DTC or its nominee,which will in tum remit such payments in its 'g participants for subsequent disbursement to the beneficial owners of interest in the Bonds. See"Appendix D—Book-Entry Only System'. � The Bands are subject to redemption prior to maturity,as mare fully described in This Official Statement See"THE BONDS—Redemption of y Bonds" ' � v 3 NEITHER THE FAITH AND CREDIT NOR THE GENERAL TAXING POWER OF THE CITY, THE COUNTY OF SAN BERNARDINO,THE STATE OF CALIFORNIA,NOR ANY POLITICAL SUBDIVISION THEREOF IS PLEDGED TO THE PAYMENT OF `3 THE BONDS. THE BONDS ARE NOT GENERAL OBLIGATIONS OF THE DISTRICT OR THE CITY. `o o THE BONDS ARE LIMITED OBLIGATIONS OF THE DISTRICT PAYABLE SOLELY FROM THE PROCEEDS OF THE ` �_ SPECIAL TAX LEVIED WITHIN THE DISTRICT AND CERTAIN FUNDS ESTABLISHED UNDER THE FISCAL AGENT AGREEMENT v " AND HELD BY THE FISCAL AGENT,AS MORE FULLY DESCRIBED IN THIS OFFICIAL STATEMENT. € This cover page contains information for quick reference only. It is not a summary of the Bonds. Prospective purchasers must read the entire o Official Statement to obtain information essential to the making of an informed investment decision.See"BONDOWNERS'RISKS"for a discussion of factors that should be considered,in addition to the other matters set forth in this Official Statement,in evaluating the investment quality of the Bonds. r- F 3 The Bonds are offered,when,as and if issued,subject to approval as to their legality by Best Best&Krieger LLP,San Diego,California,Bond Counsel, and certain other conditions. Certain legal matters will be passed on for the City by Best Best& Krieger LLP, Riverside, California, as v c Disclosure Counsel, and by Richards Watson& Gershon,a professional corporation, Los Angeles, California. Additionally, it is anticipated that the Bonds in book-entryform will be available for delivery through the book-entry system of DTC in New York,New York on or about January 1007. c a STONE & YOUNGBERG LLC � A The date of this Official Statement is 2007 - Preliminary,subject to change. RVPUBVCSNOW\722113.1 Resolution No. 06-402 Page 101 of 203 $2,925,000 City of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) 2007 Special Tax Bonds Maturity Schedule (Base CUSIP X01* $ Serial Bonds Maturity Date Principal Interest CUSIPI') Maturity Date Principal Interest CUSIPO1 (September 1) Amount Rate Yield Suffix (September 1) Amount Rate Yield Suffix 2007 2015 2008 2016 2009 2017 2010 2018 2011 2019 2012 2020 2013 2021 2014 $ _%Term Bonds Due September 1,20.Price to Yield %CUSIPI'1 Term Bonds Due September 1,20_,Price to Yield %CUSIP(')— Preliminary,subject to change. t'1 Copyright 2006, American Bankers Association. CUSIP data herein is provided by Standard & Poor's, CUSIP Service Bureau, a division of The McGraw-Hill Companies, Inc. This data is not intended to create a database and does not serve in any way as a substitute for the CUSIP services. . RV PURUCSNO W\722113.1 Resolution No. 06-402 Page 102 of 203 CITY OF RANCHO CUCAMONGA MAYOR AND CITY COUNCIL Donald J.Kurth,M.D.,Mayor Diane Williams,Mayor Pro Tem Rex Gutierrez, Councilmember L. Dennis Michael, Councilmember Sam Spagnolo, Councilmember CITY STAFF Jack Lam, City Manager Pamela S. Easter,Assistant City Manager _ Tamara L.Layne,Finance Director Ingrid Y.Bruce, GIS/Special Districts Manager James L. Markman, Esq., City Attorney Joe O'Neil, City Engineer BOND COUNSEL FINANCIAL ADVISOR TO THE CITY Best Best&Krieger LLP Fieldman, Rolapp&Associates San Diego,California Irvine,California APPRAISER SPECIAL TAX CONSULTANT Bruce W. Hull&Associates, Inc. David Taussig&Associates, Inc. Ventura,California Newport Beach, California FISCAL AGENT/ DISCLOSURE COUNSEL DISSEMINATION AGENT Best Best&Krieger LLP Wells Fargo Bank,National Association Riverside,California Los Angeles,California MARKET ABSORPTION CONSULTANT Empire Economics,Inc. Capistrano Beach, California RV PUBUCSNOW\722113.1 Resolution No. 06-402 Page 103 of 203 TABLE OF CONTENTS Page_ Page INTRODUCTORY STATEMENT...........................1 The Proposed Housing Development.............26 General..............................................................1 Lewis Investment and Off-Site Infrastructure.30 Authority for Issuance......................................1 BONDOWNERS'RISKS.......................................31 The District and the Development....................1 Not a General Obligation of the District or the Purposeof the Bonds........................................2 City.................................................................31 Description of the Bonds..................................2 Levy of the Special Taxes...............................31 Security for the Bonds......................................2 Exempt Properties...........................................32 Risk Factors......................................................3 Collection of the Special Taxes......................32 Tax Matters.......................................................3 Concentration of Property Ownership............33 Professionals Involved in the Offering.............3 Not a Personal Obligation...............................33 Continuing Disclosure......................................4 Parity Taxes and Special Assessments............33 Other Information.............................................4 Land Values and Development.......................33 FINANCING PLAN..................................................4 Notice of Special Taxes;Disclosures To Future Estimated Sources And Uses Of Funds............5 Purchasers.......................................................36 THE BONDS.............................................................5 Bankruptcy and Foreclosure Delays...............36 Authority for Issuance......................................5 Limitation on Remedies of Bondholders;No Description of the Bonds..................................6 Acceleration....................................................37 _ Redemption of Bonds.......................................6 Loss of Tax Exemption...................................38 Parity Bonds......................................................9 Secondary Markets and Prices........................38 Debt Service Schedule....................................10 CONCLUDING INFORMATION..........................38 SECURITY FOR THE BONDS .............................11 Tax Matters.....................................................38 General......................................................:.....l l Legal Opinions................................................39 Limited Obligation..........................................11 Litigation........................................................39 The Special Taxes...........................................11 Continuing Disclosure....................................39 The Rate and Method......................................14 No Rating........................................................40 Reserve Fund..................................................17 Underwriting...................................................40 Delinquent Special Taxes; Covenant To Professional Fees............................................40 Foreclose.........................................................18 Miscellaneous.................................................41 THE DISTRICT......................................................19 General Description and Location of the Districtl9 Appendix A—Summary Appraisal Report............A-1 Acquisition/Financing Agreement..................19 Appendix B—Rate and Method of Facilities to be Financed with the Bonds........20 Apportionment of Special Taxes......................B-1 Absorption Study............................................20 Appendix C—Summary of the Fiscal Agent Appraisal of Parcels........................................21 Agreement........................................................C-1 Direct and Overlapping Debt..........................21 Appendix D—Book-Entry Only System...............D-1 Estimated Value-to-Lien Ratios......................22 Appendix E—Form of Continuing Disclosure Cumulative Tax,Assessment and Fee Burden Agreements.......................................................E-1 on Property......................................................22 Appendix F—Form of Bond Counsel Opinion......F-1 THE DEVELOPER AND THE PROPOSED Appendix G—General Information of the City DEVELOPMENT...................................................24 of Rancho Cucamonga......:..............................G-1 General............................................................24 Appendix H-Summary Absorption Study...........H-1 The Developer and the Housing Development25 RV PUBUCSNOW\722113.1 Resolution No. 06-402 Page 104 of 203 No Offering May be Made Except by this Oficial Statement. No dealer, broker, salesperson or other person has been authorized to give any information or to make any representations with respect to the Bonds other than as contained in this Official Statement, and if given or made, such other information or representation must not be relied upon as having been authorized. No Unlawful Offers or Solicitations. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy in any state in which such offer or solicitation is not authorized or in which the person making such offer or solicitation is not qualified to do so or to any person to whom it is unlawful to make such offer or solicitation. Effective Date. This Official Statement speaks only as of its date, and the information and expressions of opinion contained in this Official Statement are subject to change without notice. Neither the delivery of this Official Statement nor any sale of the Bonds will,under any circumstances,create any implication that there has been no change in the affairs of the City, the District,any other parties described in this Official Statement,or in the condition of property within the District since the date of this Official Statement. Use of this Oficial Statement. This Official Statement is submitted in connection with the sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement is not a contract with the purchasers of the Bonds. Preparation of this Official Statement. The information contained in this Official Statement has been obtained from sources that are believed to be reliable, but this information is not guaranteed as to accuracy or completeness. The Underwriter has provided the following sentence for inclusion in this Official Statement: The Underwriter has reviewed the information in this Official Statement in accordance with, and as part of, its responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction,but the Underwriter does not guarantee the accuracy or completeness of such information. Document References and Summaries. All references to and summaries of the Fiscal Agent Agreement or other documents contained in this Official Statement are subject to the provisions of those documents and do not purport to be complete statements of those documents. Stabilization of and Charges to Offering Prices. The Underwriter may overallot or take other steps that stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. If commenced, the Underwriter may discontinue such market stabilization at any time. The Underwriter may offer and sell the Bonds to certain dealers, dealer banks and banks acting as agent at prices lower than the public offering prices stated on the cover page of this Official Statement, and those public offering prices may be changed from time to time by the Underwriter. Bonds are Exempt from Securities Laws Registration. The issuance and sale of the Bonds have not been registered under the Securities Act of 1933,as amended, or the Securities Exchange Act of 1934,as amended, in reliance upon exemptions for the issuance and sale of municipal securities provided under Section 3(a)(2) of the Securities Act of 1933 and Section 3(a)(12)of the Securities Exchange Act of 1934. Estimates and Projections. Certain statements included or incorporated by reference in this Official Statement constitute "forward-looking statements" within the meaning of the United States Private Securities Litigation Reform Act of 1995, Section 21E of the United States Securities Exchange Act of 1934, as amended, and Section 27A of the United States Securities Act of 1933, as amended. Such statements are generally identifiable by the terminology used such as"plan,""expect,""estimate,""budget"or other similar words. 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 DISTRICT DOES NOT PLAN TO ISSUE ANY UPDATES OR REVISIONS TO THOSE FORWARD-LOOKING STATEMENTS IF OR WHEN ITS EXPECTATIONS, OR EVENTS, CONDITIONS OR CIRCUMSTANCES ON WHICH SUCH STATEMENTS ARE BASED OCCUR. RVPU13\KSN0W\722113.1 - Resolution No. 06-402 Page 105 of 203 REGIONAL LOCATION MAP City of Rancho Cucamonga San Bernardino County, California aL1 ,. Apple vnneY Vlatomille - I t_ Hesperia i I S A N B E R N A R D I N O COUNT Y LOS. ANG E LES I C O U N T Y An MRaaO e Ban .. . Fernando - ' Sen:-Burbank I Bernardino, {( Pasadena no / Fontana - Rancho m1 Ino _ Cuamon Rialto Redlands Waal Pom9 a Ontario . Copna r _ Z China Lot, Riverside Aapalea Vint Ier - .. i ,.' Yorea' I ,. tdoreno Beaumont „ Linda Nora m ValieY; Fullerton Corona /— R I V E R S I D E. C O U N T Y- Carden — _ Portia . Grove O R A N G E on -Hemet Sarna C O U N T Y CCY L__ Li: euhxNL - , lloa Irvine c r syr Cope Lake HUWnplae - MenBe minae an f 'xerpap. _ MUMete .. Tomacula .-- .Capistrano.. r .. + .. Gene ' \ r 5 _ F� { {p�.sy Point - 3YN- C C -2r m�ene uSMC [Fallhrooa r f �+ + - Camp Pendleton'" y r . ., :.'. ;.8:•:4'1 ^ 4 1'!4°-,':. � .: ,.. // �' i-'. '4 r t is i :.:1 f�i .dad, •// SAN OI;EGO _ M r 1j far�a _ C O U N,T Y 05.T� 11 mkea '?� •` r r4 Oaeanaide RVPUB\ICSNO W\722113.1 Resolution No. 06-402 Page 106 of 203 AERIAL LOCATION MAP City of Rancho Cucamonga San Bernardino County, California R V P UBVCS NO W\722113.1 Resolution No. 06-402 Page 107 of 203 OFFICIAL STATEMENT $2,925,000 City of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) 2007 Special Tax Bonds INTRODUCTORY STATEMENT General The purpose of this Official Statement, which includes the cover page and attached Appendices, is to provide certain information concerning the issuance by the City, for itself and on behalf of the District, of its City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds (the `Bonds"). The Bonds are.being issued under a Fiscal Agent Agreement (the "Fiscal Agent Agreement") dated as of December 1, 2006, by and between the City and Wells Fargo Bank, National Association,a national banking association,as fiscal agent(the"Fiscal Agent"). This introduction is subject in all respects to the more complete information set forth in this Official Statement. All capitalized terms used in this Official Statement and not otherwise defined have the same meaning as in the Fiscal Agent Agreement. See "Appendix C - Summary of the Fiscal Agent Agreement - Definitions." Authority for Issuance The Bonds will be issued under the Mello-Roos Community Facilities Act of 1982, as amended, constituting Sections 53311 et seq. of the California Government Code (the "Act"), the approving vote of the eligible landowner voters of the District, a resolution of the City Council of the City(the"City Council'), acting in its capacity as the legislative body of the District adopted on December . 2006, and the Fiscal Agent Agreement. The City Council has authorized the issuance and delivery of the Bonds in the maximum principal amount of$3,100,000*. See"THE BONDS—Authority for Issuance." The District and the Development The District was formed by the City on October 16,2006, under the Act following a public hearing held on such date. Following the formation of the District, the City conducted a special election at which the qualified electors of the District approved the levy of special taxes within the District and the issuance of bonds secured by such special taxes. The amount of bonded indebtedness and levy of special taxes were subsequently amended. See"THE BONDS—Authority for Issuance." The District encompasses approximately 10 gross acres of land in the southerly portion of the City of Rancho Cucamonga. Of this acreage, approximately 4 acres are expected to be developed into uses subject to the special tax. At buildout, it is currently expected the District will contain approximately 99 attached residential dwelling units ranging in size from 1,328 to 1,905 square feet. All of the Property within the District was acquired by William Lyon Homes, Inc., a California corporation (the "Developer") under a.purchase agreement with Lewis Investment Company, LLC ("Lewis Investment'). Under the purchase arrangement Lewis Investment agreed to finance and construct certain off- site'public improvements. Bond proceeds will be used to acquire these public improvement on behalf of the City and the Cucamonga Valley Water District. The Developer has extensive experience in developing homes in a variety of Southern California communities and plans on building 99 triplex homes within the District. See "THE DEVELOPER AND THE PROPOSED DEVELOPMENT." Preliminary,subject to change. RVPUB\KSN0W\722113.1 I - Resolution No. 06-402 Page 108 of 203 Purpose of the Bonds The Bonds are being issued to (a) provide funds for the acquisition and construction of certain public improvements (See "THE DISTRICT—Facilities to be Financed with the Bonds"), (b) fund a reserve fund for the Bonds, (c) pay certain administrative expenses of the District, (d) provide for capitalized interest on the Bonds through September 1,2007,and(e)pay costs associated with the issuance of the Bonds. Description of the Bonds The Bonds are being issued in the aggregate principal amount of$2,925,000 and are dated their date of delivery and mature in the amounts and in the years, and bear interest at the rates set forth on the cover page of this Official Statement. Interest on the Bonds will be payable on each March 1 and September 1 each year, beginning March 1,2007. Registration, book-entry provisions, denominations. The Bonds will be delivered in fully registered form only and, when delivered, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ("DTC"). DTC will act as securities depository of the Bonds. Ownership interests in the Bonds may be purchased in book-entry form only in the principal amount of$5,000 or any integral multiple. See"Appendix D-Book-Entry Only System." Transfer and exchange. If the book-entry only system described below is no longer used with respect to the Bonds, the Bonds may be transferred and exchanged in accordance with the Fiscal Agent Agreement. Redemption provisions. The Bonds are subject to optional and mandatory sinking fund redemption prior to their respective maturity dates. See"THE BONDS -Redemption of Bonds." Security for the Bonds Limited Obligation. Neither the full faith and credit nor the general taxing power of the City, the County of San Bernardino (the "County"), the State of California (the "State"), or any political subdivision of the State is pledged to the payment of the Bonds. Except for the Special Taxes (defined below),no other taxes are pledged to the payment of the Bonds. The Bonds are not general obligations of the District or the City. The Bonds are limited obligations of the District payable solely from the proceeds of the Special Taxes levied within the District and other sources described in the Fiscal Agent Agreement and held by the Fiscal Agent. The Special Taxes. Payments of interest on and principal of the Bonds are to be made from the proceeds of the Special Tax, as defined in the Rate and Method, as defined below,authorized to be levied annually by the District pursuant to the Rate and Method on all taxable property within the District (the "Special Taxes"). The Special Taxes are authorized to be levied under the Act and in accordance with the special election held in the District and the Rate and Method. See"SECURITY FOR THE BONDS -The Special Taxes"and"-The Rate and Method"and Appendix B—Rate and Method of Apportionment of Special Taxes. Appraised Value of Property within the District,Absorption and Value to Debt Ratio. An appraisal dated October 23, 2006 of the market value of the fee simple estate in the land within the District that is subject to the levy of Special Taxes (the "Appraisal') has been prepared by Bruce W. Hull & Associates, Inc. (the"Appraiser")of Ventura,California and is attached as Appendix A. Preliminary,subject to change. RVPUB\KSNOWN722113.1 2 Resolution No. 06-402 Page 109 of 203 Subject to the assumptions contained in the Appraisal, the Appraiser estimated that the fee simple market value of the properties in the District as of October 15, 2006 was$9,000,000. A Market Absorption Study dated September 20, 2006, regarding the proposed development within the District was conducted by Empire Economics, Inc., Capistrano Beach, California. This report indicates that absorption of the proposed development is expected to begin in the forth quarter of 2007 and full absorption to occur by the third quarter of 2009. See"Appendix H—Summary Absorption Study." The aggregate market values reported in the Appraisal results in estimated overall value-to-debt ratio of 3.06 to 1, calculated with respect to all applicable direct and overlapping tax and fixed lien assessment debt, if any, as of the projected closing date for the Bonds. The value-to-debt ratios of individual parcels within the District will differ from the foregoing aggregate ratios. See "THE DISTRICT— Appraisal of Parcels" and "THE DISTRICT—Value to Debt Ratio." See also "THE DISTRICT — Cumulative Tax, Assessment and Fee Burden on Property" for a description of certain additional debt or other obligations secured by liens on the property within the District. Reserve Fund. The Fiscal Agent Agreement establishes a Reserve Fund for the Bonds which is required to be funded in an amount equal to the Reserve Requirement. The Reserve Requirement is (a) as of any date of calculation, an amount not to exceed the lesser of(i)the Maximum Annual Debt Service on the Outstanding Bonds, (ii) 125% of Average Annual Debt Service on the Outstanding Bonds, or(iii) 10% of the face amount of the Outstanding Bonds. See"SECURITY FOR THE BONDS -Reserve Fund." Risk Factors Certain events could affect the ability of the District to pay debt service on the Bonds when due. See the section of this Official Statement entitled `BONDOWNERS' RISKS" for a discussion of special factors which should be considered, in addition to the other matters set forth herein, in considering the investment quality of the Bonds. Tax Matters In the opinion of Bond Counsel, under existing laws, regulations, rulings and court decisions, the interest on the Bonds is exempt from personal income taxes of the State and, assuming certain representations and compliance with certain covenants and requirements described in the section entitled "CONCLUDING INFORMATION —Tax Matters," is excluded from gross income for federal income tax purposes and is not a specific preference item for purposes of the federal alternative minimum tax on individuals and corporations. See Appendix F hereto for the form of the opinion of Bond Counsel expected to be delivered in connection with the issuance of the Bonds. For a more complete discussion of such opinion, see "CONCLUDING INFORMATION-Tax Matters." Professionals Involved in the Offering Wells Fargo Bank, National Association, will serve as Fiscal Agent for the Bonds. The Bonds will be delivered subject to approval as to their validity by Best Best & Krieger LLP, San Diego, California, Bond Counsel. Certain legal matters will be passed upon for the Underwriter by disclosure counsel, Best Best & Krieger LLP, Riverside, California, and for the City and the District by Richards Watson & Gershon, a professional corporation, Los Angeles, California. Certain legal matters will be passed upon for the Developer by its counsel, Goodwin Procter LLP, Los Angeles, California and for Lewis Investments by Hewitt &O'Neil, LLP, Irvine, California. An appraisal of the property within the District has been prepared by Bruce W. Hull & Associates, Inc., Ventura, California. Fieldman, Rolapp & Associates of Irvine, California, has served as financial advisor to the City and the District for the financing. David Taussig & Associates, Inc. of Newport Beach, California, has served as special tax consultant to the District for the financing, and Empire Economics, Inc.,Capistrano Beach,California,has acted as market absorption consultant. RVPUBUCSNOWV22113.1 3 Resolution No. 06-402 Page 110 of 203 For information concerning circumstances in which certain of the above — named professionals may have a financial or other interest in the offering of the Bonds, see "CONCLUDING INFORMATION — Professional Fees." Continuing Disclosure The District has agreed to provide, or cause to be provided, to each nationally recognized municipal securities information repository ("NRMSIR") and any public or private repository or entity designated by the State as a state repository("State Repository")periodic reports,commencing October 31, 2007 as to the District, containing certain financial information and operating data relating to the District, and to provide notices of the occurrence of certain enumerated events,if material. The Developer has also agreed for the benefit of the Owners of the Bonds to provide or cause to be provided, to each NRMSIR and any State Repository semi-annual reports containing certain financial information and operating data relating to the development of their respective properties, and to provide notices of the occurrence of certain enumerated events,if material,regarding their respective properties. The timing of such reports and the specific nature of the information required to be contained in each of these reports and the notices of material events are set forth in "Appendix E—Forms of Continuing Disclosure Agreements." See also"CONCLUDING INFORMATION—Continuing Disclosure." Other Information This Official Statement speaks only as of its date, and the information contained herein is subject to change. Brief descriptions of the Bonds, certain sections of the Fiscal Agent Agreement, security for the Bonds, special risk factors, the District, the City, the Developer and its proposed plan of development and other information are included in this Official Statement. Such descriptions and information do not purport to be 'comprehensive or definitive. The descriptions of the Bonds, the Fiscal Agent Agreement, and other resolutions and documents are qualified in their entirety by reference to the forms thereof and the information with respect thereto included in the Bonds, the Fiscal Agent Agreement, such resolutions and other documents. All such descriptions are further qualified in their entirety by reference to laws and to principles of equity relating to or affecting generally the enforcement of creditors' rights: Copies of such documents may be obtained from the office of the City Clerk of the City, 10500 Civic Center Drive,Rancho Cucamonga, California 91730. FINANCING PLAN Facilities to be Financed. Bond proceeds in the estimated amount of $2,200,890 will be used to construct or acquire public facilities to be owned by the City, the Cucamonga Valley Water District and the Inland Empire Utilities Agency. See "THE DISTRICT — Facilities to be Financed with Bonds." The City anticipates acquiring $1,770,890* of public facilities with Bond proceeds including, street improvements, landscaping improvements,drainage improvements and certain dry utilities with Bond proceeds. Joint Financing Agreements. In connection with the formation of the District, the City has entered into separate Joint Community Facilities Financing Agreements with the Cucamonga Valley Water District (the "Water District") and the Inland Empire Utilities Agency (the "Utilities Agency"). Under each of these agreements, the City and the respective public agencies have agreed that a portion of the proceeds of the Bonds will be used to finance public facilities that will be owned by such public agencies. The amount of bond proceeds and the facilities or property to be financed for the Water District and the Utilities Agency are as follows: Preliminary, subject to change. RVPUBVCSNO W V 22113.1 4 Resolution No. 06-402 Page 111 of 203 Public Agency Bond Proceeds Facilities/Use Inland Empire Utilities Agency $156,000 Wastewater Cucamonga Valley Water District 284,000 Water and Sewer TOTAL $430,000 Estimated Sources And Uses Of Funds The following table sets forth the estimated sources and uses of the Bond proceeds: TABLE 1 City of Rancho Cucamonga, Community Facilities District No.2006-02 (Amador on Route 66) 2007 Special Tax Bonds Estimated Sources and Uses of Funds SOURCES OF FUNDS Principal Amount of the Bonds Less Underwriter's Discount Less Original Issue Discount Total Sources of Funds USES OF FUNDS Deposit to the Project Fund(() Deposit to the Interest Account(2) " Deposit to Reserve Fund Deposit to Costs of Issuance Fund Deposit for Administrative Expenses(3) Total Uses of Funds Includes amounts payable to the Water District and the Utility Agency. -(2) Represents capitalized interest on the Bonds through September 1,2007. (3) Represents the anticipated administrative expenses of the District for Fiscal Year 2006-2007. THE BONDS Authority for Issuance . . The Act was enacted by the California Legislature to provide an alternate method of financing certain public capital facilities and services, especially in developing areas of the State. Once duly established, a community facilities district is a legally,constituted governmental entity within defined boundaries, with the governing board or legislative body of the local agency that established the district acting on its behalf. Subject to approval by a two-thirds vote of qualified electors and compliance with the provisions of the Act,a legislative body of a local agency may issue debt securities for a community facilities district and may levy and collect a special tax within such district to repay such indebtedness. Under the Act,the City Council has taken the following actions: On August 16, 2006,the City Council adopted the following resolutions: • Resolution No. 06-246 declaring the intention of the City Council to establish the District and to authorize the levy of special taxes therein to finance the acquisition and construction of certain public facilities. • Resolution No. 06-248 declaring the intention of the City Council to issue bonds secured by special taxes to pay for the acquisition of certain facilities in the District. RVPUBVSSNOW\722113.1 5 Resolution No. 06-402 Page 112 of 203 On October 18,2006,the City Council, following a public hearing held on such date,adopted: • Resolution No: 06-327 forming and establishing Community Facilities District No. 2006-02 (Amador on Route 66) and authorizing submittal of levy of special taxes therein to the qualified electors thereof. • Resolution No. 06-328 declaring the necessity to incur a bonded indebtedness, submitting to the qualified electors of the District a proposition to incur a bonded indebtedness secured by a special tax to pay for certain facilities in the District and a proposition to establish an appropriations limit for such District,and giving notice thereof. On October 18, 2006, the qualified electors within the District, authorized the issuance of bonds in a maximum principal amount of $3,100,000 to be secured by the levy of the special taxes to finance the acquisition and construction of such facilities, established an annual appropriations limit for the District, and approved the levy of the special taxes pursuant to a rate and method of apportionment of special taxes(the"Rate and Method"). The City Council, following the certification of the election results by the City Clerk, adopted Resolution No. 06-329 on October 18, 2006 declaring the results of the special election within the District. On October 18, 2006, the CityCouncil also introduced and waived the first reading of Ordinance No. 770 authorizing the levy of a special tax within the District. The City Council adopted Ordinance No. 770 (the"Ordinance")on November 1,2006,and such Ordinance became effective on December 1,2006. On , 2006, the City Council also adopted Resolution No. authorizing the issuance of the Bonds and approving the forms of the Fiscal Agent Agreement, Bond Purchase Agreement, Preliminary Official Statement and Continuing Disclosure Agreement. Description of the Bonds The Bonds will mature on the dates and in the principal amounts and will bear interest at the rates per annum set forth on the inside cover page of the Official Statement. Interest on the Bonds will accrue from their date, and will be payable semiannually on March 1 and September 1 each year (each an "Interest Payment Date") commencing March 1, 2007. Interest will be computed on the basis of a 360-day year consisting of twelve 30-day months. The Bonds will be issued in fully registered form without coupons in the denomination of$5,000 or any integral multiple.. All of the Bonds, when issued, will be registered in the name of Cede & Co., as nominee of DTC, New York, New York, which will act as securities depository for the Bonds. Purchasers will not receive physical certificates representing their interests in the Bonds. Principal of and interest on the Bonds will be paid by the Fiscal Agent to DTC for subsequent disbursement to DTC Participants, who will remit such payments to the beneficial owners of the Bonds. See"Appendix D-Book-Entry Only System." Redemption of Bonds Optional Redemption. The Bonds are subject to optional redemption prior to their stated maturity on any Interest Payment Date,as a whole or in part,at the following redemption prices(expressed as percentages of the principal amount of the Bonds to be reduced), together with accrued interest thereon to date of redemption: Redemption Date Redemption Price RVPUBUCSNO W V 221 13.1 6 Resolution No. 06-402 Page 113 of 203 Mandatory Redemption from Proceeds of Special Tax Prepavments. The Bonds shall be subject to redemption on any Interest Payment Date, prior to maturity, as a whole or in part on a pro rata basis among maturities from amounts deposited to the Redemption Fund representing Special Tax Prepayments. An Authorized Representative shall deliver written instructions to the Fiscal Agent not less than 60 days prior to the redemption date directing the Fiscal Agent to utilize the Special Tax Revenues transferred to the Redemption Fund and the Interest Account of the Bond Fund pursuant to the Fiscal Agent Agreement. Such mandatory redemption of the Bonds shall be at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed),together with accrued interest thereon to the date of redemption: Redemption Date Redemption Price The Bonds will be subject to such mandatory redemption as a result of a Special Tax Buydown (as such term is used in the Rate and Method) in the event of certain changes in development. See "APPENDIX B — Rate and Method of Apportionment of Special Taxes—Special Tax Buydown." Mandatory Sinking Fund Redemption. The Bonds maturing on September 1, 20_ are subject to mandatory sinking fund redemption in part on September 1, 20 , and on any date thereafter each September 1 thereafter to maturity, by lot, at a redemption price equal to the principal amount of the Bonds to be redeemed, together with accrued interest to the date fixed for redemption,without premium, from sinking fund payments as follows: Redemption Date Principal Amount (September 1) Redeemed The Bonds maturing on September 1,20_are subject to mandatory sinking fund redemption in part on September 20_, and on each September 1 thereafter to maturity by lot, at a redemption price equal to the principal amount of the Bonds to be redeemed, together with accrued interest to the date fixed for redemption, without premium, from sinking fund payments as follows: Redemption Date Principal Amount (September 1) Redeemed RV PUBUCSNO W V 22113.1 7 Resolution No. 06-402 Page 114 of 203 The principal amounts of the Bonds subject to mandatory sinking fund redemption in the preceding tables shall be reduced, as a result of any prior partial optional redemption or mandatory redemption from the proceeds of Special Tax Prepayments, in reverse order of sinking fund payment date. Selection of Bonds for Redemption. Whenever provision is made 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 each maturity in any manner the City. specifies, with such selection within a maturity to be done in any manner which the Fiscal Agent deems fair. Notice of Redemption. The Fiscal Agent shall cause notice of any redemption to be mailed by first class mail,postage prepaid, at least 30 days but not more than 60 days prior to the date fixed for redemption, to the Original Purchaser, to the Securities Depositories,to one or more Information Services, and to the respective registered Owners of any Bonds designated for redemption, at their addresses appearing on the Bond Register in the Principal Office of the Fiscal Agent;but such mailing shall not be a condition precedent to such redemption and failure to mail or to receive any such notice, 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 price and, if less than all of the then Outstanding Bonds are to be called for redemption, shall designate the CUSIP numbers and Bond numbers of the Bonds to be redeemed by giving the individual CUSIP number and Bond number of each Bond 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 maturities have been called for redemption, shall state as to any Bond called in part the principal amount thereof to be redeemed, and shall require that such Bonds be then surrendered at the Principal Office of the Fiscal Agent for redemption at the said redemption price, and shall state that further interest on such Bonds will not accrue from and after the redemption date. Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the principal of, and interest and any premium on, the Bonds so called for redemption shall have been deposited in the Bond Fund or Redemption Fund, such Bonds so called shall cease to be entitled to any benefit under the Fiscal Agent Agreement other than the right to receive payment of the redemption price and interest thereon through the date of redemption, and no interest shall accrue thereon on or after the redemption date specified in the notice of redemption. All Bonds redeemed will be canceled immediately by the Fiscal Agent and will not be reissued. Upon surrender of Bonds redeemed in part only, the City shall execute and the Fiscal Agent shall authenticate and deliver to the registered Owner, at the expense of the City, a new Bond or Bonds, of the same series and maturity, of authorized denominations in aggregate principal amount equal to the unredeemed portion of the Bond or Bonds. RVPUB\KSNOW\722113.1 8 Resolution No. 06-402 Page 115 of 203 Purchase in Lieu of Redemption. In lieu of optional mandatory or mandatory sinking fund redemption, moneys in the Bond Fund or Redemption Fund may be used and withdrawn by the Fiscal Agent for purchase of outstanding Bonds,upon the filing with the Fiscal Agent of an Officer's Certificate requesting such purchase, at public or private sale as and when, and at such prices (including brokerage and other charges) as such Officer's Certificate may provide,but in no event may Bonds be purchased at a price in excess of the principal amount thereof,plus interest accrued to the date of purchase and any premium which would otherwise be due if such Bonds were to be redeemed in accordance with the Fiscal Agent Agreement. In lieu of optional redemption, the District may elect to purchase Bonds at public or private sale at such prices as the District may in its discretion determine; provided, that, unless otherwise authorized by law, the purchase price (including brokerage and other charges) of Bonds so purchased may not exceed the principal amount of those Bonds plus accrued interest to the purchase date. Parity Bonds The City will covenant in the Fiscal Agent Agreement that it will issue no additional bonds on a parity with the Bonds; provided, however, nothing in the Fiscal Agent Agreement limits the issuance of any bonds on behalf of the District if(a) the rights and claims of such bonds to the Special Tax Revenues and the funds and accounts established and described in the Fiscal Agent Agreement are in all respects subordinate to the rights and claims of the Bonds, or (b) after the issuance and delivery of such bonds, none of the Bonds shall be Outstanding. The Bonds defeased pursuant to the Fiscal Agent Agreement or Bonds in exchange or in lieu of which other bonds have been delivered are not considered to be Outstanding. RVPUBUCSNO W V 22113.1 9 Resolution No. 06-402 Page 116 of 203 Debt Service Schedule The table below sets forth the scheduled payments of principal and interest for the Bonds, including annual debt service totals. TABLE 2 City of Rancho Cucamonga, Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds Debt Service Schedule Year Ending Total Debt (September 1) Principal Interest Service 200701 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 TOTAL tll Interest for the 2007 Bond Year will be paid from moneys deposited to the Interest Account on the Closing Date. RVPUBUCSNOWV22113.1 10 Resolution No. 06-402 Page 117 of 203 SECURITY FOR THE BONDS General .The Bonds are secured by and payable from an irrevocable first lien on the Special Tax Revenues (defined below) and moneys on deposit in the following funds established pursuant to the Fiscal Agent Agreement: the Bond Fund, the Reserve Fund, and the Redemption Fund, until disbursed as provided in the Fiscal Agent Agreement. Amounts.in the Project Fund, the Cost of Issuance Fund, the Special Tax Fund, the Administrative Expense Fund and the Rebate Fund established pursuant to the Fiscal Agent Agreement are not pledged to the repayment of the Bonds. "Special Tax Revenues" include the proceeds of Special Taxes received by the City, including any scheduled payments and any prepayments of such Special Taxes, accrued interest and proceeds of the redemption or sale of property sold as a result of foreclosure of the lien of such Special Taxes to the amount of such lien and accrued interest; provided, however, such Special Tax Revenues do not include amounts retained by the Finance Director for deposit in the Administrative Expense Fund and any penalties collected in connection with any Special Taxes that are delinquent. Such Special Tax Revenues and all moneys deposited into the above referenced funds (except as otherwise provide in the Fiscal Agent Agreement) are dedicated to the payment of.the principal of, and interest and premium on, the Bonds as provided in the Fiscal Agent Agreement and the Act until all of the Bonds have been paid and retired or until moneys or Federal Securities have been set aside irrevocably for that purpose in accordance with the provisions of the Fiscal Agent Agreement. No Pledge of the Facilities. The Facilities constructed and acquired with the proceeds of the Bonds are not in any way pledged to pay the debt service on, nor do such Facilities secure in any way payment of debt service on the Bonds. Any proceeds of condemnation or destruction of any Facilities financed with the proceeds of the Bonds are not pledged to pay debt service on the Bonds. Limited Obligation Neither the full faith and credit nor the general taxing power of the City,the County, the State,or any political subdivision is pledged to the payment of the Bonds. The Bonds are not general obligations of the District or the City. The Bonds are limited obligations of the District payable solely from the proceeds of the Special Taxes and other sources described in the Fiscal Agent Agreement and held by the.Fiscal Agent. The Special Taxes Approval of the Special Tax. On October 18, 2006, the City Council established the District in accordance with the provisions of the Act. In a special election held following the establishment of the District, the qualified electors within the District, the owners of land within the District, authorized the issuance of Bonds in the maximum principal amount of$3,100,000. The City Council, acting as the legislative body of the District,will establish tax rates to levy and apportion the special tax against property within the District onan annual basis. r RVPUBUCSN0W\722113.1 11 Resolution No. 06-402 Page 118 of 203 District Covenant to Levy the Special Tax. Under the Fiscal Agent Agreement,the City is required to comply with all requirements of the Act so as to assure the timely collection of the Special Tax Revenues, including without limitation, the enforcement of delinquent Special Taxes. On or within five Business Days of each June 1, the Fiscal Agent shall provide the Finance Director of the City with a notice stating the amount then on deposit in the Interest Account and Principal Account of the Bond Fund, and the Reserve Fund,and informing the City that the Special Taxes may need to be levied pursuant to the Ordinance as necessary to provide for Annual Debt Service and Administrative Expenses and replenishment (if necessary) of the Reserve Fund so that the balance equals the Reserve Requirement. The receipt of or failure to receive such notice by the Finance Director in no way affects the obligations of the Finance Director described below. Upon receipt of such notice, the Finance Director shall communicate with the Auditor to ascertain the relevant parcels on which the Special Taxes are to be levied, taking into account any parcel splits during the preceding and then current year. The Finance Director shall effect the levy of the Special Taxes within the District each Fiscal Year in accordance with the Ordinance by"each July 15 that the Bonds are Outstanding, or otherwise 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 within the District for inclusion on the next real property tax roll. Upon the completion of the computation of the amounts of the levy, the Finance Director shall prepare or cause to be prepared, and shall transmit to the Auditor, such data as the Auditor requires to include the levy of the Special Taxes on the next real property tax roll. The Finance Director shall fix and levy the amount of Special Taxes within the District required for the payment of principal of and interest on any Outstanding Bonds becoming due and payable during the ensuing year, including any necessary replenishment or expenditure of the amount within the Reserve Fund for such Bonds and an amount estimated to be sufficient to pay the Administrative Expenses (including amounts necessary to discharge any rebate obligation owing to the federal government) during such year, taking into account the balances in such funds and in the Special Tax Fund. The Special Taxes so levied shall not exceed the authorized amounts as provided in the proceedings pursuant to the Rate and Method. Duration of Special Tax Levy. The Special Taxes shall be levied for a period not to exceed 50 years commencing with Fiscal Year 2007-2008; provided,however, Special Taxes will cease to be levied within the District in an earlier Fiscal Year if the CFD Administrator (as such term is defined in the Rate and Method) has determined that all required interest and principal payments on the Bonds secured by and payable from such Special Taxes have been paid. Covenant not to Reduce Special Tax Rates Unless Certain Conditions are Met. The City has covenanted in the Fiscal Agent Agreement, that to the maximum extent that the law permits it to do so,that the City shall not initiate proceedings to reduce the Maximum Special Tax Rate(as such term is defined in the Rate and Method) unless, in connection therewith, (i) the City receives a certificate from one or more Tax Consultants which, when taken together, certify that, on the basis of the parcels of land and improvements existing in the District as of the July 1 preceding the reduction, the Maximum Annual Special Tax which may be levied on all Assessor's Parcels (as such term is defined in the Rate and Method) of taxable property within the District on which a completed structure is located in each Fiscal Year will equal at least 110% of the sum of the gross debt service on all Bonds to remain Outstanding plus the Administrative Expense Requirement after the reduction is approved and will not reduce the Maximum Annual Special Tax payable from parcels within the District on which a completed structure is located to less than the sum of 110% of Maximum Annual Debt Service,and(ii) the City Council finds pursuant to the Fiscal Agent Agreement that any reduction made under such conditions will not adversely affect the interests of the Bondowners. Any reduction in the Maximum Annual Special Tax approved pursuant to the preceding sentence may be approved without the consent of the Bondowners. RVPUB\KSN0W\722113.1 12 Resolution No. 06-402 Page 119 of 203 The City has covenanted in the Fiscal Agent Agreement that,if any initiative is adopted by the qualified electors which purports to reduce the Maximum Annual Special Tax below the levels authorized under the Rate and Method, or to limit the power or authority of the District to levy Special Taxes under the Rate and Method, the District will commence and pursue legal action in order to preserve the authority and power of the District to levy Special Taxes, from funds available under the Fiscal Agent Agreement. Manner of Collection. The Special Taxes will be collected in the manner and at the same time as ad valorem property taxes are collected by the County;provided,however,the City may directly bill the Special Taxes at a different time or in,_ a different manner if necessary to meet its financial obligations. In cases of delinquency, the Special Taxes will generally be subject to the same penalties and the same procedures, sale and lien priority as is provided for ad valorem property taxes. Taxes are levied by the County for each Fiscal Year on taxable real property that is situated in the County as of the preceding January 1. Property taxes on the secured roll (that is, taxes against real property having a tax lien that is sufficient,in the opinion of the County Assessor,to secure payment of the taxes)are due in two installments, on November 1 and February 1 of each Fiscal Year. If unpaid, such taxes become delinquent on December 10 and April 10, respectively, and a 10% penalty attaches to any delinquent payment. Property on the secured roll with respect to which taxes are delinquent become tax defaulted on June 30 of the Fiscal Year; such property may thereafter be redeemed by-payment of the penalty set forth in the Revenue and Tax Code, together with the defaulted taxes, the delinquency penalty, costs, and a redemption fee: If taxes are unpaid for a period of five years or more,the property is subject to auction sale by the County. Because the District does not participate in the"Teeter Plan"(which is the County's Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds, as provided for in Section 4701 et seq. of the California Revenue and Taxation Code), collections of assessments and Special Taxes will reflect actual delinquencies. Deposit and Application of Special Taxes. Under the Fiscal Agent Agreement, all proceeds of the annual Special Taxes (except prepayments of Special Taxes and amounts retained by the Finance Director for deposit into the Administrative Expense Account in the amounts of each applicable Administrative Expense Requirement to pay Administrative Expenses) are to be deposited in the Special Tax Fund established by the Fiscal Agent Agreement, and applied as follows: 1. The Fiscal Agent shall deposit in the Interest Account of the Bond Fund, on each Interest Payment Date and date for redemption of the Bonds, an amount required to cause the aggregate amount on deposit in the Interest Account to equal the amount of interest due or becoming due and payable on such Interest Payment Date on all Outstanding Bonds or to be paid on the Bonds being redeemed on such date. 2. The Fiscal Agent shall deposit in the Principal Account of the Bond Fund, on each Interest Payment Date and redemption date on which principal of the Bonds, including sinking fund payments, shall be payable, including sinking fund payments, an amount required to cause the aggregate amount on deposit in the Principal Account to equal the principal amount of, and premium (if any) on, the Bonds coming due and payable on such Interest Payment Date, or required to be redeemed on such date pursuant to the Fiscal Agent Agreement. RVPUBVCSNOWN722113.1 13 Resolution No. 06-402 Page 120 of 203 3. On or after March 2 and September 2 of each year after making the transfer and deposits required under paragraphs I and 2 above,the Fiscal Agent shall transfer the amount, if any, necessary to replenish the amount then on deposit in the Reserve Fund to an amount equal to the Reserve Requirement. 4. On or after September 2 of each year after making the deposits and transfers required under paragraphs 1 through 3 above, upon receipt of written instructions from an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Rebate Fund the amount specified in such request. 5. On or after September 2 of each year after making the deposits and transfers required under paragraphs 1 through 4 above, upon receipt of a written request of an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Administrative Expense Fund the amounts specified in such request to pay those Administrative Expenses which the District reasonably expects (a)will become due and payable during such Fiscal Year or the cost of which Administrative Expenses have previously been incurred and paid by the District from funds other than the Administrative Expense Fund and(b)the cost of which Administrative Expenses will be in excess of the Administrative Expense Requirement for such Fiscal Year. 6. If,on or after September 2 of each year,after making the deposits and transfers required under paragraphs 1 through 5 above, moneys remain in the Special Tax Fund, such moneys shall remain on deposit in the Special Tax Fund and shall be subsequently deposited or transferred pursuant to the provisions of paragraphs 1 through 5 above. Special Taxes are not a Personal Obligation. Although the Special Taxes will constitute a lien on property subject to taxation within the District in which such property is located, it does not constitute a personal indebtedness of the owners of such property. There is no assurance that the property owners will be financially able to pay the annual Special Tax or that they will pay such tax even if financially able to do so. The risk of the property owners not paying the annual Special Tax is more fully described in`BONDOWNERS' RISKS -Collection of the Special Taxes." The Rate and Method The District is legally authorized in the Fiscal Agent Agreement to cause the levy of special taxes within the District in accordance with the Rate and Method. The Rate and Method apportions the total amount of Special Tax to be collected among the Taxable Property(as defined in the Rate and Method) within the District as more particularly described therein. Excerpts from the Rate and Method are provided below. All capitalized terms used in the following summary and not otherwise defined in this Official Statement shall have the meanings given to such terms in the Rate and Method as set forth in Appendix B. The Special Tax shall be levied on all Assessor's Parcels of Taxable Property in the District and collected each Fiscal Year commencing in Fiscal Year 2007-08, in an amount determined through the application of the Rate and Method. All of the real property in the District, unless exempted by law or by the provisions of the Rate and Method, shall be taxed for the purposes, to the extent and in the manner herein provided. Assignment to Land Use Categories. Each Fiscal Year, all Taxable Property within the District will be classified as Developed Property, Taxable Public Property, Taxable Property Owner Association Property, or Undeveloped Property, and shall be subject to Special Taxes in accordance with the Rate and Method. Residential Property shall be assigned to Land Use Classes 1 through 4, as listed in Table A below, and Non- Residential Property shall be assigned to Land Use Class 5. Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel of Residential Property shall be based on the Residential Floor Area of the dwelling unit(s) located on such Assessor's Parcel. The RVPUMONOM722113.1 14 Resolution No. 06-402 Page 121 of 203 Maximum Special Tax for each Assessor's Parcel of Non-Residential Property shall be based on the Acreage of such Assessor's Parcel. The Maximum Special Tax for any Assessor's Parcel of Developed Property containing more than one Land Use Class shall be determined pursuant to Section C below. Developed Property (a) Maximum Special Tax. The Maximum Special Tax for each Assessor's Parcel classified as Developed Property is shown below in Table A. Land Use Class Description Residential Floor Area Maximum Special Tax 1 Residential Property More than 1,850 SF $2,816 per unit 2 Residential Property . 1,601 — 1,850 SF $2,697 per unit 3 Residential Property 1,351 — 1,600 SF $2,469 per unit 4 Residential Property Less than 1,351 SF $2,241 per unit 5 Non-Residential Property N/A $64,747 per Acre (b) Multiple Land Use Classes. In some instances an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax levied on such an Assessor's Parcel shall be the sum of the Maximum Special Taxes for all Land Use Classes located on that Assessor's Parcel. For an Assessor's Parcel that contains both Residential Property and Non-Residential Property, the acreage of such Assessor's Parcel shall be allocated to each type of property based on the amount of Acreage, or equivalent entitlement, designated for each land use as determined by reference to the site plan approved by the City for such Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final. Undeveloped Property, Taxable Public Property, and Taxable Property Owner Association Property (a) Maximum Special Tax. The Maximum Special Tax for Undeveloped Property, Taxable Public Property, and Taxable Property Owner Association Property shall be$71,889 per Acre. Special Tax Buydown. The Rate and Method provides for a Special Tax Buydown that can occur based upon a change in development after the issuance of the Bonds. See "APPENDIX B - Rate and Method of Apportionment of Special Taxes — Special Tax Buydown" and "THE BONDS — Redemption — Mandatory Redemption from Proceeds of Special Tax Prepayments." Medved of Apportionment of the Special Tax.' Commencing with Fiscal Year 2007-08 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied on each Assessor's Parcel of Developed Property in an amount equal to 100%of the applicable Maximum Special Tax; Second: If additional moneys 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 at up to 100%of the Maximum Special Tax for Undeveloped Property; Third: If additional moneys are needed to satisfy the Special Tax Requirement after the first two steps have been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Public Property and Taxable Property Owner Association Property at up to the Maximum Special Tax for Taxable Public Property and Taxable Property Owner Association Property; Notwithstanding the above the Council may, in any Fiscal Year, levy Proportionately less than 100% of the Maximum Special Tax in step one (above), when (i) the Council is no longer required to RVPUB\RSNOWV22113.1 15 Resolution No. 06-402 Page 122 of 203 levy the Special Tax pursuant to steps two and three above in order to meet the Special Tax Requirement; and (ii) all authorized District Bonds have already been issued or the Council has covenanted that it will not issue any additional District Bonds(except refunding bonds)to be supported by the Special Tax. Further, notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property for which an occupancy permit for private residential use has been issued by increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within the District. Exemptions. No Special Tax shall be levied on up to 6.0 Acres of Public Property and/or Property Owner Association Property. A tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property or Property Owner Association Property. However, should an Assessor's Parcel no longer be classified as Public Property or Property Owner Association Property, its tax-exempt status will be revoked. Public Property or Property Owner Association Property that is not exempt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall be taxed proportionately as part of the third step in Section E above, at up to 100% of the applicable Maximum Special Tax for Taxable Public Property and Taxable Property Owner Association Property. Manner of Collection. The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the District may directly bill the Special Tax; may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act. Prepayment of Special Tax. Only an Assessor's Parcel of Developed Property, or Undeveloped Property for which a building permit has been issued, may be prepaid. The Special Tax obligation applicable to an Assessor's Parcel in the District may only be prepaid after all authorized District Bonds have already been issued, or after the Council has covenanted that it will not issue any additional District Bonds(except refunding bonds) to be supported by Special Taxes levied under the Rate and Method of Apportionment. The manner in which the Special Tax may be prepaid is set forth in"Exhibit B—Rate and Method of Apportionment of Special Tax—Prepayment." RVI' UC3NOWV22113.1 16 Resolution No. 06-402 Page 123 of 203 Special Taxes for Project The annual levy of Special Taxes at buildout of the proposed development within the District, which is anticipated to occur in the third quarter of 2009 is summarized on the basis of the anticipated floor plan of each lot. See "THE DISTRICT" for additional information. Table 3 on the following page provides a summary of residential development and special taxes within the District. TABLE3 City of Rancho Cucamonga, Community Facilities District No.2006-02 (Amador on Route 66) Residential Development and Special Tax Summary Total Percent Floor Home Size Number Special Special of Tract Plan in scl.ft.)(,) of Units1�1 Tax Taxes Total TTM 1688210 Tri-Plex Plan 1 1,335 33 $2,241 $73,953 29% Tri-Plex Plan 2 1,803 33 2,697 89,001 35 Tri-Plex Plan 3 1 920 33 2 816 92928 36 Total 99 $255,882 100% All property within the District is located in Tentative Tract Map 16882. - (2) Provided by the Developer Source: David Taussig and Associates,Inc. Special Tax Revenue-Debt Service Coverage. For fiscal year 2007-08, and in each year thereafter, the annual Maximum Special Tax that may be levied on Taxable Property in the District, less administrative expenses, will be no less than 110% of the annual debt service expected to be due on the Bonds. Reserve Fund The Fiscal Agent Agreement requires that the Fiscal Agent establish and maintain a Reserve Fund for the Bonds in an amount equal to the Reserve Requirement. Except as otherwise provided in the Fiscal Agent Agreement, all amounts deposited in the Reserve Fund shall be used and withdrawn by the Fiscal Agent solely for the purpose of making transfers to the Bond Fund in the event of any deficiency at any time in the Bond Fund of the amount then required for payment of the principal of,and any interest and premium on, the Bonds. If Special Taxes for any property within the District are prepaid and Bonds are to be redeemed with the proceeds of such prepayment, a proportionate amount of the Reserve Fund will be applied to the redemption of such Bonds. The Reserve Requirement for the Bonds will be funded initially from the proceeds of the sale of the Bonds. See"Appendix C—Summary of The Fiscal Agent Agreement." RVPUB\rSNO W V 22113.1 17 Resolution No. 06-402 Page 124 of 203 Delinquent Special Taxes; Covenant To Foreclose Sale of Properlyfor Nonpayment of Real Property Taxes. The Fiscal Agent Agreement provides that the Special Taxes are to be levied within the District and collected in the same manner as ordinary ad valorem property taxes are collected; provided,however,the Fiscal Agent Agreement further provides that the District may directly bill the Special Taxes or may collect the Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. Except as provided in the special covenant for foreclosure described below and in the Act, the Special Taxes that are collected in the same manner as ordinary ad valorem property taxes are subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem property taxes. Under these procedures, if taxes are unpaid for a period of five years or more, the property is subject to sale by the County. Judicial Foreclosure Proceedings. Under Section 53356.1 of the Act, if any payment of the Special Tax for a taxable parcel is delinquent, the City may order the institution of a court action to foreclose the lien on the Taxable Parcel within specified time limits. In such an action,the real property subject to the unpaid amount maybe sold at judicial foreclosure sale. The ability of the City to foreclose the lien of delinquent unpaid Special Taxes may be limited in certain instances and may require prior consent of the property owner if the property is owned by or in receivership of the Federal .Deposit Insurance Corporation (the "FDIC"). See `BONDOWNERS' RISKS - Bankruptcy and Foreclosure Delays." Such judicial foreclosure action is not mandatory. However, the City has covenanted(the "Foreclosure Covenant").in the Fiscal Agent Agreement that on or before March 1 and June I of each Fiscal year, the City will review the public records of the County in connection with the Special Taxes levied in such Fiscal Year to determine the amount of Special Taxes actually collected in such Fiscal Year. If the City determines that(a)any single parcel subject to the Special Taxes is delinquent in the payment of Special Taxes in the aggregate of $4,000 or more or (b) any single parcel or parcels under common ownership subject to the Special Taxes are delinquent in the payment of Special Taxes in the aggregate of$20,000 or more, the City shall, not later than 45 days of such determination, send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the owners of all such delinquent payments. The City shall cause judicial foreclosure proceedings tobe commenced and filed in the Superior Court not later than 90 days after such determination against any parcel for which a notice of delinquency was given and for which the Special Taxes remain delinquent. If the City determines that it has collected less than 95% of the Special Taxes levied in the such Fiscal Year,then the City shall,not later than 45 days of such determination, send or cause to be sent a notice of delinquency (and a-demand for immediate payment thereof) to the owner of each delinquent parcel (regardless of the amount of such delinquency). The City will cause judicial foreclosure proceedings to be commenced and filed in the Superior Court not later than 90 days after such determination against any parcel for which a notice of delinquency was given pursuant to this section and for which the Special Taxes remain delinquent. Subject to the maximum rates, the Rate and Method is designed to generate from all non-exempt property within the District the current year's debt service on the Bonds, administrative and other expenses, and replenishment of the Reserve Fund for the Bonds to the Reserve Requirement. However, if foreclosure proceedings are necessary, and the Reserve Fund has been depleted, there could be a delay in payments to Owners of the Bonds pending prosecution of the foreclosure proceedings and receipt by the District of the proceeds of the foreclosure sale. Priority of Lien. The Act specifies that the Special Taxes will have the same lien priority as ad valorem property taxes in the case of delinquency but does not further specify the priority relationship, if any, between the Special Taxes and other special taxes, assessments and ad valorem taxes on a taxed parcel. The District (and other RVPUBUCSNO W V 22113.1 18 Resolution No. 06-402 Page 125 of 203 jurisdictions)may levy additional special taxes to finance other infrastructure needed for the development of the property in the District. See"THE DISTRICT-Cumulative Tax,Assessment and Fee Burden on Property." If foreclosure proceedings were ever instituted, any holder of a mortgage or deed of trust on the affected property could, but would not be required to, advance the amount of the delinquent Special Tax payment to protect its security interest. Sufficiency of Foreclosure Sale Proceeds. No assurances can be given that a judicial foreclosure action, once commenced, will be completed or that it will be completed in a timely manner. See `BONDHOLDER'S RISKS - Bankruptcy and Foreclosure Delays."If a judgment of foreclosure and order of sale is obtained, the judgment creditor, i.e., the District or the City acting on behalf of the District, must cause a Notice of Levy to be issued. Under current law, a judgment debtor, i.e., the property owner, has 120 days for residential property (up to a fourplex) and 20 days for other property from the date of the service of the Notice of Levy and 20 days.from the subsequent notice of sale in which to redeem the property to be sold. If a judgment debtor fails to so redeem and the property is sold, the former owner's only remedy is an action to set aside the sale, which must be brought within 90 days of the date of the sale. If, as a result of such action,a foreclosure sale is set aside,the judgment is revived and the judgment creditor is entitled to interest on the revived judgment as if the sale had not been made. The constitutionality of the aforementioned legislation, which repeals the former one-year redemption period, has not been tested; and there can be no assurance that, if tested, such legislation will be upheld. Any parcel subject to foreclosure sale must be sold at the minimum bid price unless a lesser minimum bid price is authorized by the Owners of 75%of the principal amount of the Bonds. No assurance 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 delinquent Special Tax installment. The Act does not require the City or the District to purchase or otherwise acquire any parcel of property offered for sale or subject to foreclosure if there is no other purchaser at such sale or if the bid of any prospective purchaser is less than the minimum bid price. If the Reserve Fund for the Bonds is depleted and delinquencies in the payment of Special Taxes exist, there could be a default or delay in payments to the owners of the affected Bonds pending prosecution of foreclosure proceedings and receipt by the District or the City of the foreclosure sale proceeds, if any. THE DISTRICT General Description and Location of the District The District. The District encompasses approximately 10 gross acres of land in the southerly portion of the City of Rancho Cucamonga. Of this acreage, approximately 4 acres are expected to be developed into uses subject to the special tax. At buildout, it is currently expected the District will contain approximately 99 attached residential dwelling units ranging in size from 1,335 to 1,920 square feet. The District was formed by the City on October 18, 2006 under the Act following a public hearing held on such date. Following the formation of the District, the City conducted a special election at which the qualified electors of the District approved the levy of special taxes within the District and the issuance of bonds secured by such special taxes. Following the adoption of the resolutions,the City conducted a special election at which qualified electors of the District approved such amendments. Acquisition/Financing Agreement The City, the District, the Developer and Lewis Investment entered into an Acquisition/Financing Agreement dated as of 2006 (the "Acquisition Agreement"). Under the Acquisition Agreement, RVPUBUCSNO W V 22113.1 19 Resolution No. 06-402 Page 126 of 203 Lewis Investment is to construct certain public improvements to be acquired by the City and the Cucamonga Valley Water District. The Acquisition Agreement provides that the City will acquire the facilities from Lewis Investment with proceeds of the Bonds. See"THE DEVELOPER AND THE DEVELOPMENT—General." Facilities to be Financed with the Bonds The proceeds of the Bonds are intended to provide financing for a portion of the cost of the acquisition and construction of the Facilities undertaken by Lewis Investment, the City, the Water District and the Utilities Agency. Any costs of the Facilities not financed through the use of Bonds proceeds will be financed by Lewis Investment. The cost of the Facilities will include the costs of engineering, design, planning, permitting, and construction, coordination,together with other incidental costs. The following table summarizes the estimated costs of the Facilities to be acquired with Bond proceeds as of December 1,2006: TABLE 4 City of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) Estimated Facilities Costs Sources Estimated Cost Bond Proceeds - - $2,200,890* Lewis Investment Equity 802.882 Total $3,003,772 Facilities Description Transportation $526,300 Landscaping 408,629 Dry Utilities 114,808 Parks and Recreation 267,291 Drainage 230,627 Water(') - 436,206 Sewer(') 574,461 Miscellaneous Costs and Contingency 445.450 Total $3,003,772 (1) Of such amounts, $284,000 will be used by Cucamonga Valley Water District to construct water and sewer facilities and$145,000 will be used by Inland Empire Utilities Agency to construct wastewater facilities. *Preliminary,subject to change. Absorption Study The Market Absorption Study dated September 20, 2006 for the District has been prepared by Empire Economics, Inc., Capistrano Beach, California (the "Market Absorption Consultant"). A copy of the Market Absorption Study Summary and Conclusions is included as Appendix H. The Market Absorption Consultant has estimated,based upon the analysis of relevant demographic and economic conditions in the San Bernardino area, the number and proportion of housing units in the District that can be expected to be marketed annually using the estimated absorption schedules for each of the product types: The Market Absorption Study concludes that absorption will begin by the fourth quarter of 2007 with final absorption occurring in the third quarter of 2009. The Market Absorption Study assumes that all required governmental approvals will be obtained, that there are no physical impediments to construction such as earthquakes and hazardous waste, that the public infrastructure necessary to develop will be provided in a timely manner, that the Developer will respond to market conditions with products that are competitively priced and have the features and amenities desired by purchasers, that the developers and their lenders have sufficient financial strength to fund adequately the RVPUBUCSNOM722113.1 20 Resolution No: 06-402 Page 127 of 203 projects and that they have sufficient cash flow reserves to supplement their cash flow positions in the event that adverse economic or market conditions occur. The actual absorption of units could be adversely affected if one or more of the foregoing assumptions is not realized. See"Appendix H—Absorption Study." Appraisal of Parcels An Appraisal dated October 23, 2006 was prepared by the Appraiser to ascertain the market value of the fee simple estate of the property in the District subject to the levy of the Special Taxes. The Appraisal was intended to comply with the reporting requirements set forth under Standard Rule 2-2(b) of the Uniform Standards of Professional Appraisal Practice for a Surimmary Appraisal Report, and with the California Debt and Investment Advisory Commission Appraisal Standards for Land Secured Financing. The Appraiser determined that as of October 15,2006,the property within the District had an estimated market value of$9,000,000. The Appraisal is attached as Appendix A. The City and the District make no representation as to the accuracy or completeness of the Appraisal. Direct and Overlapping Debt The District is subject to existing authorized indebtedness payable from taxes and assessments that are Authorized to be levied on property within the District. In addition, other public agencies may issue additional indebtedness at any time, without the consent or approval of the City or the District. The direct and overlapping indebtedness of the District, as of November 1,2006, is shown in Table 5 below. The Bonds are secured by the Special Taxes which may include amounts realized upon foreclosure sale of delinquent parcels. Therefore,the ability of the District to meet debt service on the Bonds may depend on the ability of delinquent parcels to generate sufficient proceeds upon foreclosure sale to pay delinquent Special Taxes. TABLE 5 City of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) Estimated Direct and Overlapping Debt Summary Amount of Percent of Levy on Levy on District Share 2005-2006 Parcels in Parcels in Total Debt of Total Debt Overlaooine District(" Total Le". the District the District Outstandinet'i Outstandine Chaffey Community College District G.O.Bonds $11,711,469 $544 0.0046% $110,995,000 $5,155 Chaffey Joint Union High School District G.O.Bonds 7,164,769 629 0.0088% 109,710,000 9,626 Metropolitan Water District G.O.Bonds 103,904,001 153 0.0001% 389,565,000 574 Total Overlapping Dept $15,355 Plus:The Bonds $2,925.0001'1 Estimated Share of Direct and Overlapping Debt $2,940,355 Source: David Taussig and Associates,Inc.;County of San Bernardino Auditor/Controller's Office. co Includes ad valorem,general obligation,special taxes,and standby charges that support any type of outstanding debt. (2) As of September 30,2006. (a) Preliminary,subject to change. RVPUBUCSNOWV22113.1 21 Resolution No. 06-402 Page 128 of 203 Estimated Value-to-Lien Ratios' The$2,925,000 principal amount of Bonds constitutes direct debt for the property in the District. As set forth in Table 5, as of September 30, 2006, there is approximately $15,355 of other outstanding public indebtedness applicable to the property in the District. Thus,the estimated direct and overlapping debt allocable to property in the District is approximately$2,940,355. The Market Value of the property in the District as of October 15, 2006, as estimated by the Appraiser in the Appraisal, is $9,000,000, which is approximately 3.06 times the sum of the principal amount of the Bonds,plus the amount of all the other outstanding public indebtedness allocable thereto,under the assumptions listed in Table 5. Cumulative Tax,Assessment and Fee Burden on Property In addition to paying the Special Tax, property owners within the District will be obligated to pay ad valorem property taxes and other existing and any additional special taxes, assessments, and fees (some of which secure other debt issued by the City and overlapping jurisdictions). Under the City's"Statement of Goals and Policies for the Use of the Mello-Roos Community Facilities Act of 1982" (the "Goals and Policies") adopted on July 21, 1999,projected special taxes, when added to the existing ad valorem property tax and other direct and overlapping debt for any parcel within a community facilities district, may not exceed 2% of the projected assessed value of each improved parcel within the district upon completion of improvements to the parcel. The District has determined that the projected tax, assessment and fee burden (including the Special Taxes)conforms to the requirements of the Goals and Policies. The following Sample Property Tax Bill generally includes long term obligations sold in the public credit markets by public agencies whose boundaries overlap the boundaries of the District in whole or in part. Such long term obligations generally are not payable from property taxes,assessment or special taxes on land in the District. In many cases long term obligations issued by a public agency are payable only from the general. fund or other revenues of such public agency. Additional indebtedness could be authorized by other public agencies at any time. Preliminary,subject to change. RVPUB\KSNOW\722113.1 22 Table 6 below shows the estimated Tax Rates within the District for the 2006-07 Fiscal Year. TABLE 6 City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) Sample Property Tax Bill Projected Amount Percent Home Size Home Size Home Size Estimated Assessed Valuation and Property Taxes of Total AV 1,335S 1,803 SF 1,920S . Estimated Sales Price(') $375,000 $432,500 $447,500 Less:Homeowner's Exemption ($7,000) ($7,000) ($7,000) Estimated Assessed Value(2) $368,000 $425,500 $440,500 AD VALOREM PROPERTY TAXES(') Basic Levy - 1.00000% $3,680 $4,255 $4,405 Chaffey Community College District G.O.Bonds 0.01670% .$61 $71 $74 Chaffey Joint Union High School District G.O.Bonds 0.01930% $71 - $82 $85 Metropolitan Water District Mid-Valley G.O.Bonds 0.00470% $17 $20 $21 Total General Property Taxes and Overrides 1.04070% $3,830 $4,428 $4,584 ASSESSMENTS,SPECIAL TAXES AND PARCEL CHARGES County Vector Control Charge $5 $5 $5 MWD Water Standby Charge - $8 $8 $8 Landscape Maintenance District No.9 $376 $376 $376 Street Lighting Maintenance District No. 1 $18 $18 $18 Street Lighting Maintenance District No.8 $194 $194 $194 City of Rancho Cucamonga Fire Protection CFD No.85-1 $138 $138 $138 City of Rancho Cucamonga CFD No.2006-02(4) $2,241 $2,697 $2,816 Total Assessments,Special Taxes and Parcel Charges $2,979 $3,435 $3,554 PROJECTED TOTAL PROPERTY TAXES $6,809 $7,864 $8,139 Projected Total Effective Tax Rate(as%of Estimated Sales Price) 1.8158% 1.8182% 1.8187% ,"D ro N `Source: David Taussig and Associates,Inc.;City of Rancho Cucamonga;and County of San Bernardino Auditor/Controller's Office. 0 (() Provided by the Developer and consistent with Price Point Study prepared by Empire Economics. -03 �. (�) Assessed Value and ad valorem taxes incorporate owner-occupied AV exemption of$7,000. - (o j CD (n Based on FY 2006-07 ad valorem rates for Tax Rate Area 15022 for which all property in CFD No.2006-02 are located within. Z (°) Based on FY 2006-07 Maximum Special Tax. N o o O �, m N A O O W N RVPUBucsNown722113.1 23 Resolution No. 06-402 Page 130 of 203 THE DEVELOPER AND THE PROPOSED DEVELOPMENT The information contained in this Official Statement regarding the ownership and the development of property in the District has been included because it is considered relevant to an informed evaluation of the Bonds. The inclusion in this Official Statement of information related to property ownership should not be construed to suggest that the Bonds, or the Special Taxes that will be used to pay debt service on the Bonds, are recourse obligations of any property owner in the District. The Developer and any other property owner may sell or otherwise dispose of land within the District or a development at any time. As the proposed land development progresses and parcels are sold, it is expected that the ownership of the land within the District will become more diversified. No assurance can be given that the proposed development of the land within the District will occur, or that it will occur in a timely manner or in the configuration or intensity described in this Official Statement, or that the Developer will retain ownership of any of the undeveloped lard within the District. The Bonds and the Special Taxes are not personal obligations of the Developer and its proposed development within the District and, in the event that the Developer or any subsequent landowner defaults in the payment.of the Special Taxes, the District may proceed witli judicial foreclosure but has no direct recourse to the assets of the Developer or airy subsequent landowner. As a result, other than as provided herein, no financial statement or information is, or will be, provided about the Developer. The Bonds are secured solely by the Special Taxes and other amounts pledged under the Fiscal Agent Agreement Unless otherwise indicated, the information about the Developer contained in this Official Statement has been provided by the Developer and information about Lewis Investment has been provided by Lewis Investment. The information has been provided by sources that are believed by the Underwriter, the District and the City to be reliable, but has not been independently confirmed or verified by either the Underwriter, the District or the City. No representation is made by the Underwriter, the District or the City as to the accuracy or adequacy of such information or as to the absence of material adverse changes in such information subsequent to the date of this Official Statement, or that the information given below or incorporated herein by reference is correct as of any time subsequent to its date. General The Developer acquired all the property within the District from Lewis Investment under the terms of a Purchase Agreement(described below). While the Developer is responsible for the ultimate construction of the detached and attached housing units within the District, Lewis Investment is required under the terms of the Purchase Agreement to construct certain off-site infrastructure improvements. These off-site improvements will be financed with proceeds of the Bonds and the Developer is responsible for financing the remainder of the proposed development and related infrastructure from internal equity sources and from the sale of homes. Sale of Property from Lewis Investment Company, LLC to the Developer. On November 7, 2005, Lewis Investment and the Developer into a purchase and sale agreement for the Property (as amended, the "Purchase Agreement'). Pursuant to the Purchase Agreement, Lewis Investment sold the Property to the Developer in consideration for (a) the payment of the purchase price for the Property, a portion of which was paid through a purchase money note by the Developer to Lewis Investment(the "Note"), which is secured by a deed of trust encumbering the Property; and(b)a profit participation for each phase payable by the Developer to Lewis Investment from its sale of each unit to individual homeowners in accordance with a schedule set forth in the Purchase Agreement. The Note requires payment by the Developer to Lewis Investment on a pro-rata basis (based upon the number of units in each phase as a percentage of all lots provided for on the project tentative map) to release each respective phase from the deed of trust. In the event of a default under the Note, Lewis Investment, as the holder of the Note, has the right to declare the entire unpaid balance of the Note, together with accrued interest thereon,immediately due and payable. R V PUBUCSNOWV 22 t 13.1 24 Resolution No. 06-402 Page 131 of 203 The Developer and the Housing Development William Lyon Homes, Inc. All of the property within the District is currently owned by William Lyon Homes, Inc., a California corporation (the "Developer"). The Developer is a wholly owned subsidiary of William Lyon Homes, a Delaware corporation("Delaware Lyon"). Delaware Lyon's principal executive offices are located in Newport Beach, California. Delaware Lyon and its subsidiaries are primarily engaged in designing, constructing and selling single family detached and attached homes in California, Arizona and Nevada. Since the founding of its predecessor in 1956, Delaware Lyon has sold over 65,000 homes. Delaware Lyon conducts its homebuilding operations through five geographic divisions (Southern California, San Diego, Northern California, Arizona and Nevada) including both wholly owned projects and projects being developed in unconsolidated joint ventures. Home sales in California accounted for approximately 63% of Delaware Lyon's home deliveries in Fiscal Year 2005, which runs from January 1 through December 31. Delaware Lyon and its unconsolidated joint ventures delivered 3,196 homes in Fiscal Year 2005, compared with 3,471 home deliveries in Fiscal Year 2004. Revenues from home sales were approximately $1.745 billion in Fiscal Year 2005 generating a net income of approximately $190.6 million, compared to revenues from home sales of approximately $1.786 billion with a net income of approximately $171.6 million in Fiscal Year 2004. In Fiscal Year 2005, Delaware Lyon's average home selling price was approximately $546,000, ranging from approximately $197,000 to approximately $2,070,000, compared to Fiscal Year 2004 where Delaware Lyon's average selling price was approximately$514,400,ranging from approximately$119,000 to approximately$2,070,000. In the Form 8-K which was filed on October 11, 2006, for the first three quarters of 2006 (ending September 30, 2006), Delaware Lyon reported that new home orders were 1,698, a decrease of 41% as compared to 2.961 for the same time period in 2005. In addition, the cancellation rate was 33% for the first three quarters of 2006(compared to 13% for the same time period in 2005). Delaware Lyon was a publicly traded company with its stock listed on the New York Stock Exchange (the "NYSE") under the symbol "WLS." However, Delaware Lyon recently converted to a privately-held company,as discussed further below. The Tender Offer. On March 17, 2006, General William Lyon, Chairman of the Board and Chief Executive Officer of Delaware Lyon, announced that he had commenced a. tender offer to purchase all outstanding shares of common stock of Delaware Lyon not already owned by him, The William Harwell Lyon 1987 Trust,or The William Harwell Lyon Separate Property Trust. On May 18, 2006, General Lyon announced the completion of the tender offer and that he had accepted for payment all shares validly tendered in the offer, a portion of which remain subject to guaranteed delivery procedures. The shares tendered in the offer, together with the shares already owned by General Lyon, The William Harwell Lyon 1987 Trust and The William Harwell Lyon Separate Property Trust, represent over 90% of the outstanding shares of Delaware Lyon. Accordingly, upon completion of the purchase of the tendered shares (including those still subject to guaranteed delivery procedures) and contribution of all shares held by General Lyon and the aforementioned trusts into a newly formed Delaware corporation (the "Acquisition Corporation"), the Acquisition Corporation would hold.a sufficient number of shares to enable General Lyon to effect a short-form merger between the Acquisition Corporation and Delaware Lyon under Delaware law. The merger occurred on July 25, 2006 with Delaware Lyon continuing as the surviving corporation of the merger. At the time of the merger,each outstanding share of Delaware Lyon common stock(except for shares owned by the Acquisition Corporation and by stockholders who properly exercised their appraisal rights in accordance with Delaware law)was cancelled and converted into a right to receive$109 per share in cash without interest. Informational Renorting, Delaware Lyon is currently subject to certain informational requirements of the Securities Exchange Act of 1934, as amended, and in accordance therewith files reports and other information with the SEC. Such filings, particularly the Annual Report on Form 10-K and its most recent Quarterly Report on Form 10-Q,may be inspected and copied at the public reference facilities maintained by the SEC at 450 Fifth Street, N.W., Washington, D.C. 20549 at prescribed rates. Such files can also be accessed RVPUBVCSNOW\722113.1 25 Resolution No. 06-402 Page 132 of 203 over the Internet at the SEC's website at www.sec.gov. Copies of such material can be obtained from the public reference section of the SEC at 450 Fifth Street,N.W., Washington, D.C. 20549 at prescribed rates. In addition, the aforementioned material may also be inspected at the office of the NYSE at 20 Broad Street, New York, New York 10005. Copies of Delaware Lyon's Annual Report and related financial statements are available on its website at www.lyonhomes.com. The Internet addresses and references to filings with the SEC are included for reference only, and the information on these Internet sites and on file with the SEC are not a part of this Official Statement and are not incorporated by reference into this Official Statement. Development Experience. In addition to the Project,recent projects developed or under development by the Developer include the following: Planned Estimated Estimated Estimated/Actual Number of Square Average Completion Project Name Location Units Footage Selling Price Date(i) Garland Park Irvine 166 1,355-1,971 $500,000 December 2006 Lombard Court Irvine 150 1,086-1,635 400,000 December 2006 Ambridge Irvine. 128 1,205-1,833 400,000 June 2006 Sea Cove Huntington 106 1,619-2,693 700,000 March 2006 Beach F1Hearthstonelisa San Juan 80 4,874-5,500 1,600,000 May 2007 Capistrano Mimdor San Clemente 76 3,705-4,539 1,100,000 July 2006 Amarante Ladera Ranch 71 2,907-3,764 1,000,000 November 2006 Estrella Rosa San Juan 40 3,3634,383 1,200,000 March 2007 Capistrano The Proposed Housing Development Amador on Route 66 The Developer intends to construct 99 triplex homes within a gated development to be known as Amador on Route 66. The development is located close to Interstates 10, 15 and 210 and the Rancho Cucamonga Community Center. The homes will be marketed in three separate plans. Plan One is expected to have 33 homes that are anticipated to be priced at approximately $375,000 for 1,328 sq. ft. of living area. Plan Two is expected to have 33 homes that are anticipated to be priced at approximately $432,500 for 1,728 sq. ft. of living area. Plan Three is expected to have 33 homes that are anticipated to be priced at approximately $447,500 for 1,905 sq. ft. of living area. The homes will have from 2 to 4 bedrooms, 2 to 3 bathrooms and 2-car garages. Proiect Approval All master infrastructure plans with the exception of landscaping have been obtained. On January 11, 2006, the City of Rancho Cucamonga adopted a Mitigated Negative Declaration for the Amador on Route 66 project. On January 11,2006, the City of Rancho Cucamonga, by Resolution No. 06-04, approved Tentative Tract Map No. 16882. The final map for Tract Map is expected to be recorded by mid-December. RVPUBT-SNOWV22113.1 26 Resolution No. 06-402 Page 133 of 203 Permits and Geotechnical Report The Developer has represented that all necessary permits to proceed with the proposed project have been received,except the final map and building permits for production homes. Petra Geotechnical, Inc. was engaged by the Developer to complete a geotechnical investigation of the property within the District. In September 2006,Petra Geotechnical, Inc. delivered its report describing the site condition, results of their field exploration and laboratory testing, conclusions and recommendations. Based upon the specific data and information contained in its report, Petra Geotechnical, Inc. found in their -professional opinion that the proposed development is geologically and geotechnically feasible subject to implementation of the recommendations contained in such report. The District is not located in an Alquist-Priola Earthquake Fault Zone. There are earthquake faults in the area, including the Cucamonga fault zone, the San Andreas fault zone and the San Jacinto fault zone. All properties in California are subject to some degree of seismic risk. See "APPENDIX A— Summary Appraisal Report-Bondowner's Risk,Land Value and Development,Natural Disasters." In-Tract Infrastructure Status and Financing The Developer is currently undertaking the ground preparation and in-tract improvements to proceed with home construction. The following table shows the status, cost and estimated completion dates for the in- tract improvements to be constructed by the Developer all of which will be paid from Developer sources and not from Bond proceeds: Table 7 William Lyon Homes Amador on Route 66 Estimated In-Tract Grading and Infrastructure Costs and Scheduled Completion Dates Improvements Estimated Cost %Complete as of 12/1/06 Expected Completion Date Grading $577,544 100 Completed Water 240,000 100 Completed Sewer 130,000 100 Completed Storm Drain 650,090 100 Completed Street 370,575 0 1/3/07 Dry Utilities 183,150 50 12/15/06 Landscaping and Walls 249,400 0 1/15/07 Total $2,151,269 Financing of In-Tract Infrastructure. The Developer expects that the aggregate acquisition and construction costs for its proposed development will cost approximately $39,546,500. The foregoing sum does not include (i) the costs of the off- site improvements being constructed by Lewis Investment and funded by the proceeds of the Bonds or (ii) any governmental fees otherwise payable by the Developer in connection with the development of the project which are also being financed by the proceeds of the Bonds. The Developer plans to finance the costs of the development with internal sources of cash and lot and home sales revenues. Bond proceeds will not be used to finance the construction of the in-tract improvements. The Developer's parent company, Delaware Lyon, reported net income of$30,381,000 as of June 30, 2006. Delaware Lyon is involved in the construction and financing of many projects in addition to the proposed development in the District. If and to the extent this source of financing is inadequate to complete the planned development of the property, there can be no assurance of the willingness or ability of the Developer or Delaware Lyon to make such funds available in the future, or the ability of Developer to obtain financing from other sources. In RVI'MONOW722113.1 27 Resolution No. 06-402 Page 134 of 203 addition, if and to the extent that internal financing and home sales revenues are inadequate to pay the costs to complete Developer's planned development within the District and other financing by Developer is not put into place, there could be a shortfall in the funds required to complete the proposed development by the Developer and portions of the project may not be developed. As discussed below, Lewis Investment is required under the Purchase Agreement to construct certain off-site improvements for the project. Under the terms of the Purchase Agreement, Lewis Investment is required to cause the construction of the off-site improvements within 6 months after commencing the construction thereof. However, if Lewis Investment does not use commercially reasonable efforts to construct the off-site improvements, the Developer may assume control of the construction of the off-site improvements. In such an event, Lewis Investment will remain responsible for the off-site improvement costs, and reimburse the Developer for any costs relating to the construction of the off-site improvements and pay an administration and supervision fee. RVPUBIKSNOK5722113.1 28 Pro Forma of the Developer. The following shows the Developer's pro forma cash flow summary and projected home sales within the District. The Developer's pro forma does not include any bond proceeds, which will be used to finance certain off-site improvements to be constructed by Lewis Investment and to pay impact fees to the City, the Utilities Agency, and the Water District. TABLE 8 City of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) William Lyon Homes,Inc.(2) Summary of Cash Flows From August 31,2006 through Fiscal Year 2009 Through October Nov. 1,2006- . 31,2006 Dec.2006 2007 2008 2009 Total Sources of Funds Equity Contributions(l) $6,399,500 $1,130,600 $17,205,900 $10,285,700 $2,901,000 $37,922,700 Home Sales Revenue 3,236,900 21,309,600 16,049,700 40,596,200 Total Sources of Funds $6,399,500 $1,130,600 $20,442,860 $31,595,300 $18,950,700 $78,518,900 Uses of Funds Home Construction $0 $0 $3,403,300 $6,701,600 $2,089,300 $12,194,200 Engineering,Fees&Mapping - 1,128,636 0 977,354 1,026,700 0 3,132,690 Land Cost/Seller Note Repayment 3,821,200 0 5,725,100 0 0 9,546,300 Financing Cost 142,800 68,200 856,000 900,900 169,800 21137,700 Preliminary Design&Planning 910,060 0 0 0 0 910,060 Grading 311,613 265,931 0 0 0 577,544 Sewer System 0 130,000 -0 0 0 - 130,000 Storm Drain Systems 0 318,569 331,521 0 0 650,090 Water System 0 0 240,000 0 0 240,000 Street Improvements 0 0 370,575 0 0 370,575 Dry Utilities _ 0 0 183,150 0 0 183,150 Landscaping&Walls 0 0 249,400 0 . 0 249,400 Common Area Costs 15,791 229,800 2,757,800 0 0 3,003,391 Other Costs 3,400 44,900 510,800 510,400 235,700 1,305,200 Property Taxes and Special Taxes 36,700 73,100 146,100 96,200 17,000 369,100 Sales and Marketing 29,300 100 1,340,400 1,023,600 413,200 2,806,600 cMo General&Administrative 0 0 243,900 878,700 617,900 1,740,500 m 0 Equity Repayment 0 0 3,107,400 20,457,200 14,358,100 37,922,700C Total Uses of Funds $6,399,500 $1,130,600 $20,442,800 $31,595,300 $17,901,000 $77,469,200 C) 0 Net Cash Flow $0 $0 $0 $0 $1,049,700 $1,049,700 Z (0 William Lyon Homes Inc.may obtain a loan,the proceeds of which may be used to substitute Equity Contributions,in the future. W o (z7 Estimated costs do not reflect the off-site improvements to be constructed by Lewis Investment and paid with Bond proceeds. p rn N A O W W N RVPUB\KSN0W\722113.1 29 Resolution No. 06-402 Page 136 of 203 Lewis Investment and Off-Site Infrastructure Lewis Investment is owned by The Lewis Group of Companies. The Lewis Group of Companies is a collection of affiliated entities including partnership, joint ventures, wholly-owned subsidiaries and partially owned subsidiaries collectively referred to herein as "The Lewis Group of Companies." The Lewis Group of Companies is one of the nation's largest privately-held affiliated group of real estate development companies. The Lewis Group of Companies mainly plans and develops mixed-use planned communities and residential subdivisions in California and Nevada, as well as building multi-family communities, shopping centers, office parks and industrial space. The Lewis Group of Companies works with major landowners, other developers, financial institutions and companies in other businesses which have real estate holdings. The arrangements vary depending on many circumstances. The Lewis Group of Companies will manage for a fee commercial and residential real estate or, contribute equity, or joint venture in the development of such real estate. The Lewis Group of Companies originated in 1955 in Claremont, California. Since 1955, The Lewis Group of Companies has developed over 56,000 homes, 9,000 apartment units, 7.4 million square feet of retail, office and industrial developments, and has developed and sold 6,000 lots to other builders in California, Nevada,Arizona and Utah. As of October 15, 2006, The Lewis Group of Companies, owned or controlled approximately 16,000 acres of land to potentially be developed into residential communities, owned or managed approximately 7,500 apartment units,and owned or managed approximately 4 million square feet of investment property. Recent Projects. Some of the projects currently under active development by The Lewis Group of Companies in the Southern California area include: Project Name Approximate Location (CA) Expended Buildout Units Closed as of Number of Units October 15,2006 Sierra Lakes 1,821 Fontana Built Out 1,821 The Preserve at Chino 7,000 Chino 2016 384 Citrus Heights 487 Fontana February 2007 408 Source: Lewis Investment. _ Off-Site Infrastructure Status and Financine Under the Purchase Agreement, Lewis Investment is required to construct certain off-site improvements for the Project. The off-site improvements consist of the improvements necessary to provide water, sewer, drainage, electricity, gas, phone and CATV services to the property sufficient to serve all of the units in the Project. The following table shows the status,cost and estimated completion dates for the off-site improvements to be constructed by Lewis Investment: Table 9 Lewis Investment Amador on Route 66 Estimated Infrastructure Costs and Scheduled Completion Dates Improvements Estimated Cost %Complete as of 11/1/06 Expected Completion Date Street $812,354 0 April 23, 2007 Landscaping 367,584 0 May 25, 2007 Drainage 65,000 0 January 31,2007 Water 120,000 0 January 31,2007 Sewer. 36,000 0 January 31,2007 Total $1,400,938 RVPt1BUtSNONN22113.1 30 Resolution No. 06-402 Page 137 of 203 Financing of Off-Site Infrastructure. Lewis Investment expects that its remaining infrastructure costs for the proposed development will cost approximately $1.4 million. Lewis Investment plans to finance the costs of the infrastructure improvements with internal sources of cash and proceeds of the Bonds. There is no assurance that amounts necessary to finance its remaining site development costs within the District will be available from Lewis Investment, The Lewis Group of Companies or any of their affiliates, or any other source, when needed. Lewis Investment, The Lewis Group of Companies or any of its affiliates are not under any legal obligation of any kind to expend funds for the development of the property within the District. Any contributions by Lewis Investment, The Lewis Group of Companies or any of their affiliates to fund costs of infrastructures within the District are entirely voluntary. BONDOWNERS'RISKS The following is a discussion of certain risk factors that should be considered, in addition to other matters set forth in this O,fieial Statement, in evaluating the investment quality of the Bonds. This discussion does not purport to be comprehensive or definitive. The occurrence of one or more of the events discussed in this Official Statement could adversely affect the ability or willingness ofproperty owners in the District to pay their Special Taxes when due. Such failures to pay Special Taxes could result in a rapid depletion of the Reserve Fund and/or a default in payments of the principal of, and interest on, the Bonds. /n addition, the occurrence of one or more of the events discussed in this Section could adversely affect tire value of the property in the District. Not a General Obligation of the District or the City The Bonds are not general obligations of the District or the City but are limited obligations of the District payable solely from proceeds of the Special Taxes and, to a limited extent, proceeds of the Bonds, including amounts in the Reserve Fund and investment income on funds held under the Fiscal Agent Agreement (other than funds held in the Costs of Issuance Fund,the Project Fund, the Administrative Expense Fund and the Rebate Fund as to the Fiscal Agent Agreement). Levy of the Special Taxes The principal source of payment of debt service on the Bonds is the proceeds of the annual levy and collection of the Special Taxes. The annual levy of the Special Tax is subject to the maximum tax rates authorized in the Rate and Method. The levy cannot be made at a higher rate even if the failure to do so means that the estimated proceeds of the levy and collection of the Special Tax, together with other available funds, will not be sufficient to pay debt service on the Bonds. Other funds that might be available to pay debt service on the Bonds include funds derived from the payment of delinquent special taxes and funds derived from the foreclosure and sale of parcels on which the Special Taxes levied are delinquent. The levy of the Special Tax will rarely, if ever,result in a uniform relationship between the value of the Taxable Property (as such term is defined in the Rate and Method) and the amount of the levy of the Special Tax. Thus, there will rarely, if ever, be a uniform relationship between the value of a parcel and the proportionate share of Bond debt service levied on the parcel,and certainly not a direct relationship. The Special Tax levied in any particular tax year on a Taxable Property is based upon the application of the Rate and Method. See Appendix B — Rate and Method of Apportionment. Application of the Rate and Method will, in turn, be dependent upon certain development factors with respect to each Taxable Property by comparison with similar development factors with respect to other Taxable Properties within the District. Thus, the following are some of the factors that might cause the levy of the Special Tax on any particular Taxable Property to vary from the Special Tax that might otherwise be expected: (i) Reduction in the number of parcels of Taxable Property, for such reasons as acquisition of Taxable Property by a government and failure of the government to pay the Special Tax based upon a RVPUBUCSNOWV22113.1 31 Resolution No. 06-402 Page 138 of 203 claim of exemption, thereby resulting in an increased tax burden on the remaining Taxable Property; and (ii) Failure of the owners of Taxable Property to pay the Special Tax and delays in the collection of or inability to collect the Special Tax by tax sale or foreclosure and sale of the delinquent parcels,thereby resulting in an increased tax burden on the remaining parcels of Taxable Property. Exempt Properties Certain private properties owned by Property Owner Associations are exempt from the Special Tax in accordance with the Rate and Method. In addition, the Rate and Method provides that certain properties of the state, federal or local governments are exempt from the Special Taxes. Therefore,property acquired by a public entity following the issuance of the Bonds will be exempt from the Special Tax. See "SECURITY FOR THE BONDS -The Special Tax"herein and"Appendix B—Rate and Method of Apportionment of Special Taxes." In particular, insofar as the Rate and Method requires payment of the Special Tax by a federal entity acquiring a parcel of Taxable Property, it may be unconstitutional. If for any reason a parcel of Taxable Property becomes exempt from taxation by reason of ownership by a nontaxable entity such as the federal government, another public agency or a religious organization, subject to the limitation of the maximum rate, the Special Tax will be reallocated to the remaining Taxable Properties within the District in which the parcel is located. This would result in the owners of such property paying a greater amount of the Special Tax and could have an adverse impact upon the timely payment of the Special Tax. Moreover, if a substantial portion of the Taxable Property within the District becomes exempt from the Special Tax because of public ownership, or otherwise, the maximum rate that could be levied upon the remaining acreage might not be sufficient to pay principal of and interest on Series of the Bonds secured by such Special Tax when due and a default would occur with respect to the payment of such principal and interest. Collection of the Special Taxes The District has no obligation to pay debt service on the Bonds in the event Special Tax installments are delinquent,nor is the District obligated to advance funds to pay such debt service. The Rate and Method provides that the Special Taxes are to be collected in the same manner as ordinary ad valorem property taxes are collected and,except as provided in the special covenant for foreclosure described below, are to be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem property taxes. Under these procedures, if taxes are unpaid for a period of five years or more,the property is subject to sale by the County. Under the Fiscal Agent Agreement, in the event of any delinquency in the payment of the Special Tax, the District may order the institution of a superior court action to foreclose the lien in the amount of the delinquent Special Taxes plus penalties, interest, and costs (including attorney's fees) within specified time limits. In such an action, the real property subject to the unpaid amount may be sold at judicial foreclosure sale. Such judicial foreclosure action is not mandatory. However, the District has covenanted to cause foreclosure proceedings to be commenced and prosecuted against those properties that are delinquent in the payment of the Special Tax. For a description of the foreclosure covenant and the limitations upon foreclosure, see "SECURITY FOR THE BONDS -Delinquent Special Taxes; Covenant To Foreclose." In the event that sales or foreclosures of property within the District are necessary as a result of the delinquency in the payment of Special Taxes, there could be a delay in payment of the Bonds if the Reserve Fund is depleted pending such sales or the prosecution of foreclosure proceedings against such delinquent property and receipt by the District of the proceeds of such a sale. In addition,there can be no assurance that the sale of delinquent parcels in foreclosure will produce sufficient proceeds to cover such delinquencies. Although below,peak delinquency rates experienced in 1996, delinquency rates have been increasing in the State of California, Southern California and the County of San Bernardino over the last several years. See "APPENDIX H—Summary Absorption Study—Delinquency Rates and Types of Loans." RVPU13UCSN0WV22113.1 32 Resolution No. 06-402 Page 139 of 203 Concentration of Property Ownership As of the date of this Official Statement, all of the property in the District subject to the levy of the Special Tax is owned by the Developer. The willingness and ability of the Developer to pay property taxes and the Special Taxes could be adversely affected by changes in general or local economic conditions, fluctuations in the real estate market and other factors. Failure of the Developer (or any future owner of significant property within the District subject to the levy of the Special Taxes) to pay installments of such Special Taxes when due could cause the depletion of the Reserve Fund for the Bonds prior to reimbursement from the resale of foreclosed property or payment.of the delinquent Special Tax and, consequently, result in the delinquency rate reaching a level that would cause an insufficiency in collection of the Special Tax to meet the District's obligations under the Fiscal Agent Agreement. For a description of the Developer, see "THE DEVELOPER AND THE PROPOSED DEVELOPMENT." In that event, there could be a delay or failure in payments on the Bonds. See "BONDOWNERS- Bankruptcy and Foreclosure Delays" and "SECURITY FOR THE BONDS - Delinquent Special Taxes;Covenant to Foreclose"for a further discussion. Not a Personal Obligation An owner of Taxable Property is not personally obligated to pay the Special Tax. Rather, the Special Tax is an obligation only against the Taxable Property. If the value of the Taxable Property is not sufficient, taking into account other obligations also payable thereby to fully secure the Special Tax, the District has no recourse against the property owner. Parity Taxes and Special Assessments_ The Special Taxes and any related penalties will constitute a lien against the lots and parcels of land on which they will be annually imposed until they are paid. This tax lien is on a parity with all special taxes and special assessments levied by other agencies and is co-equal to and independent of the lien for general property taxes regardless of when they are imposed upon the same property. The Special Taxes have priority over all existing and future private liens imposed on the property. However, neither the District nor the City has any control over the ability of other entities and districts to issue indebtedness secured by special taxes or assessments payable from all or a portion of the property within the District. If any additional improvements or fees are financed by an assessment district or another district formed under the Act, any taxes or assessment levied to finance such improvements will have a lien on a parity with the lien of the Special Tax. For information concerning existing direct and overlapping public indebtedness within the District, see "THE DISTRICT — Cumulative Tax, Assessment and Fee Burden on Property." The existence of general property taxes, other special taxes, and assessments may reduce the value-to-debt ratio of the affected parcels and increases the possibility that foreclosure proceeds will not be adequate to pay delinquent Special Taxes or the principal of and interest on the Bonds when due. The City has covenanted that it will not issue additional bonds having a lien upon the Special Taxes superior to or on a parity with the lien of the Bonds. Land Values and Development The development of the Taxable Property within the District and the value of such Taxable Property is a critical factor in determining the investment quality of the Bonds. If a property owner defaults in the payment of the Special Tax, the City's only remedy is to foreclose on the delinquent property in an attempt to obtain funds with which to pay the delinquent Special Tax. Land values could be adversely affected by economic factors beyond the City's control, such as relocation of employers out of the area, stricter land use regulations, the absence of water, or destruction of property caused by, among other eventualities, earthquake, flood or other natural disasters, or by environmental pollution or contamination. In addition, a major risk to Bondowners is that development by the Developer of property within the District may be subject to unexpected delays, RVPUIRKSNOW\722113.1 33 Resolution No. 06-402 Page 140 of 203 disruptions and changes that may affect the willingness and ability of the property owners to pay Special Taxes when due. Land Development Land values are influenced by the level of development in the area in many respects. First, partially developed land is generally less valuable than developed land and provides less security to the owners of the Bonds should it be necessary for the City to foreclose on undeveloped property due to the nonpayment of Special Taxes. Moreover, failure to complete development on a timely basis could adversely affect the land values of those parcels that have been completed. Lower land values would result in less security for the payment of principal of and interest on the Bonds and lower proceeds from any foreclosure sale necessitated by delinquencies in the payment of the Special Tax. Currently, the property within the District is under development. As of October 15, 2006, the appraised value of the Property was $8,500,000. No assurance can be given that the property within the District will be developed, and in assessing the investment quality of the Bonds,prospective purchasers should evaluate the risks of non-completion. Special Tax Buydown. Change in development plans for the proposed housing project could result in a Special Tax Buydown causing a redemption of the Bonds. See "APPENDIX B — Rate and Method of Apportionment of Special Taxes-Special Tax Buydown." Risks of Real Estate Investment Generally. Continuing development of land within the District may be adversely affected by changes in general or local economic conditions, fluctuations in the real estate market, increased construction costs, development, financing and marketing capabilities of individual property owners, water shortages and other similar factors. Development in the District may also be affected by development in surrounding areas,which may compete with the District. In addition, land development operations are subject to comprehensive federal, state and local regulations, including environmental, land use, zoning and building requirements. There can be no assurance that proposed land development operations within the District will not be adversely affected by future government policies, including, but not limited to, governmental policies to restrict or control development, or future growth control initiatives. There can be no assurance that land development operations within the District will not be adversely affected by these risks. The City has not evaluated development risks. Since these are largely business risks of the type that property owners customarily evaluate individually, and inasmuch as changes in land ownership may well mean changes in the evaluation with respect to any particular parcel, the City is issuing the Bonds without regard to any such evaluation. Thus, the creation of the District and the issuance of the Bonds by the City in no way implies that the City has evaluated these risks or the reasonableness of these risks even though such risks may be serious and may ultimately halt or slow the progress of land development and forestall the realization of Taxable Property values. The Market Absorption Study indicates certain risks associated with increasing home loan interest rates, other inflationary factors and adjustable interest rate mortgages which have been utilized in the past several years by homeowners and are subject to reset at higher rates. See Appendix H—"Summary of Absorption Study - POTENTIAL "FINANCIAL" RISK FACTORS UNDERLYING THE CREDIT QUALITY AND BOND SIZING FOR LAND SECURED FINANCINGS IN SOUTHERN CALIFORNIA." Natural Disasters. The value of the Taxable Property in the future can be adversely affected by a variety of natural occurrences, particularly those that may affect infrastructure and other public improvements and private improvements on the Taxable Property and the continued habitability and enjoyment of such private improvements. For example,the areas in and surrounding the District, like those in much of California,may be subject to unpredictable seismic activity. Other such occurrences could include, without limitation, landslides, floods, droughts,and tornadoes. Although the District is not located within the boundaries of a state established RVPU13\KSN0W\722113.1 34 Resolution No. 06-402 Page 141 of 203 Earthquake Fault Study Zone, several known faults are in the area,including the Cucamonga fault zone,the San Andreas fault zone and the San Jacinto fault zone. All properties in California are subject to some degree of seismic risk. See"APPENDIX A—Summary of Appraisal Report." One or more of such natural disasters, including earthquake and flood, could occur and could result in damage to improvements of varying seriousness. The damage may entail significant 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 habitability or other use, or because other considerations preclude such repair or replacement. Under any of these circumstances there could be significant delinquencies in the payment of Special Taxes, and the value of the Taxable Property may well depreciate or disappear. Fire Hazard. - Like the natural disasters discussed above, fire damage entail significant repair and replacement costs. If such repairs are not made after a fire, there could be significant delinquencies in the payment of Special Taxes, and the value of the Taxable Property may well depreciate or disappear. The District is not located in-a "Very High Fire Hazard Security Zone" based on map produced by the California Department of Forestry and Fire. Legal Requirements. Other events that may affect the value of a Taxable Property include changes in the law or application of the law. Such changes may include, without limitation, local growth control initiatives, local utility connection moratoriums and local application of statewide tax and governmental spending limitation measures. Development in the District may also be adversely affected by the application of laws protecting endangered or threatened species. See"CONCLUDING INFORMATION—Litigation." Hazardous Substances. One of the most serious risks in terms of the potential reduction in the value of a Taxable Property is a claim with regard to a hazardous substance. In general, the owners and operators of a Taxable Property may be required by law to remedy conditions of the parcel relating to releases or threatened releases of hazardous substances. The federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, sometimes referred to as "CERCLA" or the "Superfund Act," is the most well-known of these laws, but California laws with regard to hazardous substances are also stringent and similar. Under many of these laws, the owner or operator is obligated to remedy a hazardous substance condition of property whether or not the owner or operator has anything to do with creating or handling the hazardous substance. The effect, therefore, should any of the Taxable Property be affected by a hazardous substance, is to reduce the marketability and value of the parcel by the costs of remedying the condition, because the purchaser, upon becoming owner, will become obligated to remedy the condition just as is the seller. The values set forth in the Appraisal do not take into account the possible reduction in marketability and value of any of the Taxable Property by reason of the possible liability of the owner or operator for the remedy of a hazardous substance condition of the parcel. Although the City is not aware that the owner or operator of any of the Taxable Property has such a current liability with respect to any of the Taxable Property, it is possible that such liabilities do currently exist and that the City is not aware of them. Further, it is possible that liabilities may arise in the future with respect to any of the Taxable Property resulting from the existence, currently,on the parcel of a substance presently classified as hazardous but that has not been released or the release of which is not presently threatened, or may arise in the future resulting from the existence, currently on the parcel of a substance not presently classified as hazardous but that may in the future be so classified. Further, such liabilities may arise not simply from the existence of a hazardous substance but from the method of handling it. All of these possibilities could significantly affect the value of a Taxable Property that is realizable upon a delinquency. RVPUBHCSNO W\722113.1 35 Resolution No. 06-402 Page 142 of 203 Notice of Special Taxes; Disclosures To Future Purchasers The willingness or ability of an owner of a Taxable Property to pay the Special Taxes even if the value is sufficient may be affected by whether or not the owner was given due notice of the Special Tax authorization at the time the owner purchased the parcel, was informed of the amount of the Special Tax on the parcel should . the Special Tax be levied at the maximum tax rate and the risk of such a levy and, at the time of such a levy,has the ability to pay it as well as pay other expenses and obligations. The City has caused a notice of the Special Tax to be recorded in the Office of the Recorder for the County against each Taxable Property. While title companies normally refer to such notices in title reports, there can be no guarantee that such reference will be made or, if made, that a prospective purchaser or lender will consider such Special Tax obligation in the purchase of a property within the District or lending of money thereon. The Act requires the subdivider (or its agent or representative) of a subdivision to notify a prospective purchaser or long-term lessor of any lot,parcel, or unit subject to a special tax levied pursuant to the Act of the existence and maximum amount of such special tax using a statutorily prescribed form. California Civil Code Section 1102.6b requires that in the case of transfers other than those covered by the above requirement, the seller must at least make a good faith effort to notify the prospective purchaser of the special tax lien in a format prescribed by statute. Failure by an owner of the property to comply with the above requirements, or failure by a purchaser or lessor to consider or understand the nature and existence of the Special Taxes, could adversely affect the willingness and ability of the purchaser or lessor to pay the Special Taxes when due. Bankruptcy and Foreclosure Delays General The payment of the Special Taxes and the ability of the City to foreclose the lien of a delinquent unpaid tax, as discussed under "SECURITY FOR THE BONDS," may be limited by bankruptcy, insolvency or other laws generally affecting creditors' rights or by the laws of the State of California relating to judicial foreclosure. In addition, the prosecution of a foreclosure action could be delayed due to crowded local court calendars or delays in the legal process. The various legal opinions to be delivered concurrently with the delivery of the Bonds (including Bond Counsel's approving legal opinion) will be qualified as to the enforceability of the various legal instruments by bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights and by the application of equitable principles and by the exercise of judicial discretion in appropriate cases. Although bankruptcy proceedings would not cause the lien of the, Special Taxes to become extinguished, bankruptcy of a property owner could result in a delay in prosecuting superior court foreclosure proceedings. The federal bankruptcy laws provide for an automatic stay of foreclosure and tax sale proceedings, thereby delaying such proceedings, perhaps for an extended period. Any such delays would increase the likelihood of a delay or default in payment of the principal of and interest on the Bonds secured by the levy of Special Taxes in which such property is located and the possibility of delinquent tax installments not being paid in full. To the extent that bankruptcy or similar proceedings were to involve a large property owner, the chances would increase the likelihood that the Reserve Fund could be fully depleted during any resulting delay in receiving payment of delinquent Special Taxes. As a result, sufficient moneys would not be available in such Reserve Fund for transfer to the Bond Fund to make up any shortfalls resulting from delinquent payments of the Special Tax and thereby to pay principal of and interest on the Bonds on a timely basis. Property Owned by the FDIC. The ability of the City to foreclose upon the lien relating to property on which Special Taxes have not been paid may be limited in certain respects with regard to properties in which the FDIC has an interest. On November 26, 1996, the FDIC adopted a Statement of Policy Regarding the Payment of State and Local Property Taxes (the "Policy Statement") (which superseded a prior statement issued by the FDIC and the RVPUBHCSNOW722113.1 36 Resolution No. 06-402 Page 143 of 203 Resolution Trust Corporation in 1991). The Policy Statement applies to the FDIC when it is liquidating an asset in its corporate and receivership capacities. The Policy Statement provides, in part, that owned real property of the FDIC is subject to state and local real property taxes if those taxes are assessed according to the property's value, and that the FDIC is immune from ad valorem real property taxes assessed on other bases. The Policy Statement also provides that the FDIC will pay.its proper tax obligations when they become due and will pay claims for delinquencies as promptly as is consistent with sound business practice and the orderly administration of the institution's affairs, unless abandonment of the FDIC interest in the property is appropriate. It further provides that the FDIC will pay claims for interest on delinquent property taxes owned at the rate provided under state law, but only to the extent the interest payment obligation is secured by a valid lien. The FDIC will not pay for any amounts in the nature of fines or penalties and will not pay nor recognize liens for such amounts. The Policy Statement also provides that if any property taxes (including interest) on FDIC-owned property are secured by a valid lien (in effect before the property became owned by the FDIC), the FDIC will pay those claims. No property of the FDIC is subject to levy, attachment, garnishment, foreclosure or sale without the FDIC's consent. In addition, a lien for taxes and interest may attach, but the FDIC will not permit a lien or security interest held by the FDIC to be eliminated by foreclosure without the FDIC's consent. With respect to challenges to assessments, the Policy Statement provides: "The [FDIC] is only liable for state and local taxes which are based on the value of the property during the period for which the tax is imposed, notwithstanding the failure of any person, including prior record owners, to challenge an assessment under the procedures available under state law. In the exercise of its business judgment, the [FDIC] may challenge assessments which do not conform with the statutory provisions, and during the challenge may pay tax claims based on the assessment level deemed appropriate,provided such payment will not prejudice the challenge. The [FDIC] will generally limit challenges to the current and immediately preceding taxable year and to the pursuit of previously filed tax protests. However, the [FDIC] may, in the exercise of its business judgment, challenge any prior taxes and assessments provided that (1) the [FDIC's] records (including appraisals, offers or bids received for the purchase of the property, etc.) indicate that the assessed value is clearly excessive, (2) a successful challenge will result in a substantial savings to the [FDIC],(3)the challenge will not unduly delay the sale of the property,and(4)there is a reasonable likelihood of a successful challenge." The Policy Statement states that the FDIC generally will not pay non-ad valorem taxes, including special assessments, on property in which it has a fee interest unless the amount of tax is fixed at the time the FDIC acquires its fee interest in the property,nor will the FDIC recognize the validity of any lien to the extent it purports to secure the payment of any such amounts. Because the Special Taxes are neither ad valorem taxes nor special assessments, the City is unable to predict what effect the application of the Policy Statement would have in the event of a delinquency on a parcel included in the District in which the FDIC has an interest, although prohibiting the lien of the FDIC to be foreclosed on at ajudicial foreclosure sale would likely reduce the number of or eliminate the persons willing to purchase a parcel at a foreclosure sale. Owners of the.Bonds should assume that the City will be unable to foreclose on parcels of land in the District owned by the FDIC. Such an outcome would cause a draw on the Reserve Fund and perhaps,ultimately,a default in payment of the Bonds: Limitation on Remedies of Bondholders; No Acceleration Remedies available to Bondholders may be limited by a variety of factors and may be inadequate to assure the timely payment of principal of and interest on the Bonds, or to preserve the tax-exempt status of the Bonds. Bond Counsel has limited its opinion as to the enforceability of the Bonds and the Fiscal Agent Agreement to the extent that enforceability may be limited by bankruptcy, insolvency, or similar laws affecting generally the enforcement of creditors' rights. Additionally, the Bonds are not subject to acceleration in the event of the breach of any covenant or duty under the Fiscal Agent Agreement. Lack of remedies may entail risks of delay, limitation, or modification of Bondowner rights. Judicial remedies, such as foreclosure and enforcement of covenants, are subject to exercise of judicial discretion. A California court may not strictly apply certain remedies or enforce certain covenants if it concludes that application or enforcement would be unreasonable under the circumstances and it may delay the application of such remedies and enforcement. RVPUBVCSNOM722113.1 37 Resolution No. 06-402 Page 144 of 203 Loss of Tax Exemption As discussed under the caption "CONCLUDING INFORMATION - Tax Matters," interest on the Bonds might become includable in gross income for purposes of federal income taxation retroactive to the date the Bonds were issued, as a result of future acts or omissions of the District or City in violation of the City's covenants in the Fiscal Agent Agreement. The Fiscal Agent Agreement does not contain a special redemption feature triggered by the occurrence of an event of taxability. As a result, if interest on the Bonds were to be includable in gross income for purposes of federal income taxation, the Bonds would continue to remain outstanding until maturity unless earlier redeemed under the Fiscal Agent Agreement. See "THE BONDS — Redemption of Bonds." Secondary Markets and Prices The Underwriter will not be obligated to repurchase any of the Bonds, and no representation is made concerning the existence of any secondary market for the Bonds. No assurance can be given that any secondary market will develop following the completion of the offering of the Bonds, and no assurance can be given that the initial offering prices for the Bonds will continue for any period of time. CONCLUDING INFORMATION Tax Matters In the opinion of Best Best & Krieger LLP, San Diego, California, Bond Counsel, under existing statutes, regulations, rulings and judicial decisions, interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of calculating the federal alternative minimum tax imposed on individuals and corporations. In the further opinion of Bond Counsel, interest on the Bonds is exempt from State of California personal income tax. Bond Counsel notes that, with respect to corporations, interest on the Bonds will be included as an adjustment in the calculation of alternative minimum taxable income,which may affect the alternative minimum taxable liability of such corporations. Bond Counsel's opinion as to the exclusion from gross income for federal income tax purposes of interest on the Bonds is based upon certain representations of fact and certifications made by the City, the Underwriter and others and is subject to the condition that the City complies with all requirements of the Internal Revenue Code of 1986, as amended (the "Code") that must be satisfied subsequent to the issuance of the bonds to assure that interest on the Bonds will not become includable in gross income for federal income tax purposes. Failure to comply with such requirements of the Code might cause interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issuance of the Bonds. The City has covenanted to comply with all such requirements. Should the interest on the Bonds become includable in gross income for federal income tax purposes, the Bonds are not subject to early redemption as a result of such occurrence and will remain outstanding until maturity or until otherwise redeemed in accordance with the Fiscal Agent Agreement. The Internal Revenue Service(the "IRS") has initiated an extensive program for the auditing of tax- exempt bond issues,including both random and targeted audits. It is possible that the Bonds will be selected for audit by the IRS. It is 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 of similar bonds). Bond Counsel's opinion may be affected by action taken (or not taken) or events occurring (or not occurring) after the date of issuance of the bonds. Bond Counsel has not undertaken to determine, or to inform any person, whether any such action or events are taken or do occur, or whether such actions or events may adversely affect the value of tax treatment of a Bond and Bond Counsel expresses no opinion with respect thereto. ' RVPUMI SNOW22113.1 38 Resolution No. 06-402 Page 145 of 203 Although Bond Counsel has rendered an opinion that interest on the Bonds is excluded from gross income for federal income tax purposes provided the City continues to comply with certain requirements of the Code, the accrual or receipt of interest on the Bonds may otherwise affect the tax liability of the recipient. The extent of these other tax consequences will depend upon the recipient's particular tax status and other items of income or deductions. Bond Counsel expresses no opinion regarding any such consequences. Accordingly, all potential purchasers should consult their tax advisors before purchasing any of the Bonds. - Legal Opinions The legal opinion of Best Best & Krieger LLP, San Diego, California, approving the validity of the Bonds in substantially the form set forth as Appendix F hereto, will be made available to purchasers at the time of original delivery. A copy of the legal opinion for the Bonds will be provided with each definitive bond. Certain legal matters will be passed upon for the City and the District by Richards Watson& Gershon, a professional corporation, Los Angeles, California, City Attorney and by Best Best & Krieger LLP, Riverside, California, as disclosure counsel to the City. Litigation At the time of delivery of and payment for the Bonds, the District will certify that, to the current actual knowledge (after reasonable investigation) of the officer of the City executing the certificate, there is no action, suit,proceeding, inquiry or investigation, at law or in equity,before or by any court or regulatory agency,public board or body pending or overtly threatened in writing against the District or the City that in any way seeks to affect the existence of the District or the City or the titles of their officers to their respective offices,or that seeks to restrain or to enjoin the issuance, sale or delivery of the Bonds, the application of the proceeds of the Bonds in accordance with the Fiscal Agent Agreement, or in any way contests or seeks to affect the validity or enforceability of the Bonds, the Fiscal Agent Agreement, or the Bond Purchase Agreement or any action of the District or the City contemplated by any of said documents, or that in any way contests the completeness or accuracy of this Official Statement or the powers of the District or the City or their authority with respect to the Bonds or the Fiscal Agent Agreement or any action of the District or the City contemplated by any of said documents, or that would adversely affect the exclusion from gross income for federal income tax purposes of interest on the Bonds or the exemption of such interest for California personal income taxation. Continuing Disclosure The City, acting as the administrator for and on behalf of the District, will covenant for the benefit of the Bondowners to provide annually,commencing February 1, 2008,certain financial information and operating data relating to the District(the "District's Annual Reports"), and to provide notices of the occurrence of certain enumerated events,if material. The District's Annual Report will be delivered not later than seven months after the end of the City's fiscal year (which currently ends on June 30), commencing with the report for the 2005- 2006 fiscal year. _The Developer will covenant for the benefit of the Bondowners to provide certain information and operating data regarding their respective development of their property in the District on a semi-annual basis (the "Property Owner's Semi-Annual Reports"), and to provide notices of the occurrence of certain enumerated events, if material within their respective properties. The Property Owner's Semi-Annual Reports will be distributed by the dissemination agent on April 30 and October 31 of each year, commencing, April 30, 2007. See "APPENDIX E — Form of Continuing Disclosure Agreements — 'DEVELOPER CONTINUING DISCLOSURE AGREEMENT." The District's Annual Reports and the Property Owner's Semi-Annual Reports will be filed with each Nationally Recognized Municipal Securities Information Repository and with the appropriate State information depository, if any. The notices of material events will be filed with the Municipal Securities Rulemaking Board (and with the appropriate State information depository, if any). The specific nature of the information to be contained in the District's Annual Reports, the Property Owner's Semi-Annual Reports and the notices of RVPUBVCSN0Wt722113.1 39 Resolution No. 06-402 Page 146 of 203 material events is set forth in "Appendix E - Forms of Continuing Disclosure Agreements." These covenants have been made in order to assist the Underwriter in complying with SEC Rule 15c2-12(b)(5)(the"Rule"). The obligation of the property owners to provide information is limited to the type of information described in its continuing disclosure undertakings. Neither the City nor the District will assume any responsibility for the enforcement of the property owners' obligations under their continuing disclosure undertakings nor for the accuracy of the information contained in the Property Owner's Semi-Annual Reports. The City,acting as the administrator for and on behalf of certain other community facilities districts,has on two occasions not met the continuing disclosure requirements under the Rule on a timely basis. In each instance the City failed to timely file reports on behalf of these community facilities districts,due on February 1, 2001 for the Community Facilities District No. 2000-01 (South Etiwanda) Special Tax Bonds, Series 2000 and for the Community Facilities District No. 2000-02 (Rancho Cucamonga Corporate Park) Special Tax Bonds, Series 2001. Such reports were subsequently filed on June 12, 2001. It should be noted that these bond issues closed in December 2000 and the information that was contained in the annual reports filed on June 12, 2001 was identical to the information contained in the official statements relating to these bond issues distributed to the purchasers of the Bonds. The Developer has not failed to comply in all material respects with any previous undertakings with regard to said Rule to provide annual reports or notices of material events, however, the Developer observes that it purchased certain property in Community Facilities District No. 98-1 (Chapman Heights) of the City of Yucaipa from a property owner who had purchased such property from Chapman Heights, L.P., a Washington limited partnership. Pursuant to developer continuing disclosure agreements relating to the Community Facilities District No. 98-1 (Chapman Heights) 1998 Special Tax Bonds, 1999 Special Tax Bonds, and 2003 Special Tax Bonds, separate annual reports were due to be filed by March 1, 2005 by Chapman Heights, L.P. Although the Developer was not obligated to file such annual reports pursuant to the terms of the developer continuing disclosure agreements,it filed such annual reports in June 2005. No Rating The District has not made, and does not contemplate making, application to any rating agency for the assignment of a rating to the Bonds. Underwriting Stone & Youngberg LLC, the Underwriter of the Bonds, has agreed to purchase.the Bonds from the District at a purchase price of $ (representing the original principal amount of the Bonds of $ ,less an underwriter's discount of$ and less an original issue discount of$ ). The purchase contract under which the Underwriter is purchasing the Bonds provides that the Underwriter will purchase all of the Bonds if any are purchased. The obligation of the Underwriter to make such purchase is subject to certain terms and conditions set forth in such contract of purchase. The public offering prices of the Bonds may be changed from time to time by the Underwriter. The Underwriter may offer and sell Bonds to certain dealers and others at a price lower than the offering price stated on the cover page of this Official Statement. Professional Fees In connection with the issuance of the Bonds, fees payable to certain professionals are contingent upon the issuance and delivery of the Bonds, including: the Underwriter, Best Best& Krieger LLP, as bond counsel and disclosure counsel; Wells Fargo Bank, National Association, as Fiscal Agent; and Fieldman Rolapp & Associates,as financial advisor to the City(a portion of whose fee is contingent). RVPUB\KSN0W\722113.1 40 Resolution No. 06-402 Page 147 of 203 Miscellaneous All quotations from, and summaries and explanations of the Fiscal Agent Agreement, the Bonds, other documents and statutes contained in this Official Statement do not purport to be complete,and reference is made to said documents,the Fiscal Agent Agreement, and statutes for full and complete statements of their provisions. This Official Statement is submitted only in connection with the sale of the Bonds by the District. The information contained in this Official Statement should not be construed as representing all conditions affecting the District,the City or the Bonds. All information contained in this Official Statement pertaining to the District and the City has been fumished by the City and the execution and delivery of this Official Statement has been duly authorized by the District and the City. CITY OF RANCHO CUCAMONGA, for itself and on behalf of CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT 2006-02 (AMADOR ON ROUTE 66) By: City Manager RVPUBUCSNO W V 22113.1 41 Resolution No. 06-402 Page 148 of 203 APPENDIX A SUMMARY APPRAISAL REPORT RVPUB\KSNOW\722113.1 A-1 Resolution No. 06-402 Page 149 of 203 APPENDIX B RATE AND METHOD OF APPORTIONMENT FOR ' COMMUNITY FACILITIES DISTRICT NO. 2006-02 OF THE CITY OF RANCHO CUCAMONGA (AMADOR ON ROUTE 66) RVPUBVCSNOWV22113.1 B-1 Resolution No. 06-402 Page 150 of 203 APPENDIX C SUMMARY OF THE FISCAL AGENT AGREEMENT The following is a summary of certain provisions of the Fiscal Agent Agreement not otherwise described in the text of this Official Statement. .This summary is not intended to be definitive, and reference is made to the text of the Fiscal Agent Agreement for the complete provisions thereof. DEFINITIONS The following are some of the terms which are defined in the Fiscal Agent Agreement_(the "Agreement"). Except as defined below, the terms previously defined in this Official Statement have the - meanings previously given. "Act" means the Mello-Roos Community Facilities Act of M2, as amended, being Sections 53311 et seq. of the California Government Code. "Administrative Expense Fund"means the fund by that name established by Fiscal Agent Agreement. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of the District: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City, a designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs of remitting the Special Taxes to the Fiscal Agent; the costs of the Fiscal Agent(including its legal counsel) in the discharge of the duties required of it under the Fiscal Agent Agreement; the costs to the City, the District or any designee of either thereof of complying with arbitrage rebate requirements; the costs to the City, the District or any designee of either thereof of complying with City, District or obligated persons disclosure requirements; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, the District or any designee of either thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or District for any other administrative purposes of the District, including reasonable attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Administrative Expense Requirement" means an annual amount, initially equal to $25,000, to be allocated each Fiscal Year for payment of Administrative Expenses. This amount shall be annually adjusted upward by 2%per year. "Agreement" means the Fiscal Agent Agreement, as it may be amended or supplemented from time to time by any Supplemental Agreement adopted pursuant to the provisions of the Fiscal Agent Agreement. "Annual Debt Service" means, for each Bond Year, the sum of(i) the interest due on the Outstanding Bonds in such Bond Year,assuming that the Outstanding Bonds are retired as scheduled (including by reason of the provisions of the Fiscal Agent Agreement providing for mandatory sinking fund payments), and (ii) the principal amount of the Outstanding Bonds due in such Bond Year (including any mandatory sinking fund payment due in such Bond Year pursuant to the Fiscal Agent Agreement. "Acquisition/Financing Agreement" means the Acquisition/Financing Agreement by and between the City and the Developer,-dated as of 2006. "Finance Director"means the Finance Director of the City,acting for and on behalf of the District. "Affiliate" means any entity owned, controlled or under common ownership or control by or with, as applicable, the Developer and includes all general partners of any entity which is a partnership. Control shall RVPUBVCSNOWV22113.1 C-1 Resolution No. 06-402 Page 151 of 203 mean ownership of fifty percent (50%) or more of the voting power of or ownership interest in the respective entity. "Agency Account" means the account within the Project Fund by that name established pursuant to the Fiscal Agent Agreement. "Agency Capacity Facilities Amount"has the meaning given to such term in the Water District JCFA. "Auditor"means the Auditor-Controller of the County. "Authorized Officer" means the City Manager or the Finance Director, acting on behalf of the District, or any person designated by the City Council, the City Manager or the Finance Director and authorized to act on behalf of the District under or with respect to the Fiscal Agent Agreement and all other agreements related thereto. "Average Annual Debt Service" means the average over all Bond Years (from the date of the Bonds to their maturity)of Annual Debt Service. "Bond Counsel" means any attorney or firm of attorneys acceptable to the City and nationally recognized for expertise in rendering opinions as to the legality and tax-exempt status of securities issued by public entities. "Bond Fund"means the fund by that name established by the Fiscal Agent Agreement. "Bond Register" means the books for the registration and transfer of Bonds maintained by the Fiscal Agent under the Fiscal Agent Agreement. "Bond Year"means the one-year period beginning on September 1 st in each year and ending on the day prior to September 1st in the following year, except that the first Bond Year shall begin on the Closing Date for the Bonds and end on September 1,2007. "Bonds" means the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds at any time Outstanding under the Fiscal Agent Agreement or any Supplemental Agreement. "Business Day" means any day other than (i) a Saturday or a Sunday, or (ii) a day on which banking institutions in the state in which the Fiscal Agent has its Principal Office are authorized or obligated by law or executive order to be closed. "Cash Deposit"means a deposit of good funds by the Developer with the Fiscal Agent in the applicable Stated Amount in lieu of depositing a Letter of Credit or Substitute Letter of Credit pursuant to the Fiscal Agent Agreement. "CDIAC" means the California Debt and Investment Advisory Commission of the office of the State Finance Director of the State of California or any successor agency or bureau thereto. "City Improvements"shall have the meaning given such term in the Acquisition/Financing Agreement. "City Improvements Account"means the account by that name established pursuant to the Fiscal Agent Agreement. "City"means the City of Rancho Cucamonga, California, and any successor thereto. "City Attorney" means any attorney or firm of attorneys employed by the City in the capacity of city attorney. "City Council"means the City Council of the City. RVPUBUCSNOW722113.1 C-2 Resolution No. 06-402 Page 152 of 203 "City Manager"means the City Manager of the City,acting for and on behalf of the District. "Closing Date"means December , 2006,being the date upon which there is a delivery of the Bonds in exchange for the amount representing the purchase price of the Bonds by the Original Purchaser. "Code" means the Internal Revenue Code of 1986 as in effect on the date of issuance of the Bonds or (except as otherwise referenced in the Fiscal Agent Agreement) 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. "Commission"means the United States Securities and Exchange Commission. "Comptroller of the Currency"means the Comptroller of the Currency of the United States. "Costs of Issuance" means items of expense payable or reimbursable directly or indirectly by the City and related to the authorization, sale and issuance of the Bonds, which items of expense shall include,but not be limited to, the printing costs, costs of reproducing and binding documents, closing costs, filing and recording fees; initial fees and charges of the Fiscal Agent including its first annual administration fee, expenses incurred by the City in connection with the issuance of the Bonds and the expenses of the City in connection with the establishment of the District, special tax consultant fees and expenses, preliminary engineering fees and expenses, legal fees and charges, including Bond Counsel fees, financial consultant fees, appraiser fees and expenses, absorption consultant fees and expenses, charges for execution, transportation and safekeeping of the Bonds and other costs,charges and fees in connection with the foregoing. "Costs of Issuance Fund"means the fund by that name established by the Fiscal Agent Agreement. "County"means the County of San Bernardino,California. "Debt Service" means the scheduled amount of interest and amortization of principal payable by reason of the Fiscal Agent Agreement on the Bonds during the period of computation, excluding amounts scheduled during such period which relate to principal which has been retired before the beginning of such period. "Depository" means (a) initially, DTC, and (b) any other Securities Depository acting as Depository pursuant to the Fiscal Agent Agreement. "Developer Property" means any Taxable Property (as such term is defined in the Rate and Method) within the District which is owned or controlled by the Developer. "District" or"District" means the City of Rancho Cucamonga Community Facilities District No. 2006- 02(Amador on Route 66),formed by the City under the Act and the Resolution of Formation. - "DTC"means The Depository Trust Company,New York,New York,and its successors and assigns. "Fair Market Value" means the price at which a willing buyer would purchase the investment from a willing seller in a bona fide, arm's length transaction (determined as of the date the contract to purchase or sell the investment becomes binding) if the investment is traded on an established securities market (within the meaning of section 1273 of the Code) and, otherwise, the term"Fair Market Value" means the acquisition price . in a bona fide arm's length transaction(as referenced above)if(i)the investment is a certificate of deposit that is acquired in accordance with applicable regulations under the Code, (ii) the investment is an agreement with specifically negotiated withdrawal or reinvestment provisions and a specifically negotiated interest rate (for example, a guaranteed investment contract, a=forward supply contract or other investment agreement) that is acquired in accordance with applicable regulations under the Code, (iii) the investment is a United States Treasury Security—State and Local Government Series that is acquired in accordance with applicable regulations of the United States Bureau of Public Debt, or (iv) the investment is the Local Agency Investment Fund of the State of California but only if at all times during which the investment is held its yield is reasonably expected to be equal to or greater than the yield on a reasonably comparable direct obligation of the United States. RVPUBUCSNOW722113.1 C-3 Resolution No. 06-402 Page 153 of 203 "Federal Securities" means any of the following which are non-callable and which at the time of investment are legal investments under the laws of the State of California for funds held by the Fiscal Agent: (i) direct general obligations of the United States of America(including obligations issued or held in book entry form on the books of the United States Department of the Treasury) and obligations, the payment of principal of and interest on which are directly or indirectly guaranteed by the United States of America, including, without limitation, such of the foregoing which are commonly referred to as"stripped"obligations and coupons; or (ii) any of the following obligations of the following agencies of the United States of America: (a) direct obligations of the Export-Import Bank, (b) certificates of beneficial ownership issued by the Farmers Home Administration,(c)participation certificates issued by the General Services Administration, (d) mortgage-backed bonds or pass-through obligations issued and guaranteed by the Government National Mortgage Association, (c) project notes issued by the United States Department of Housing and Urban Development, and (f) public housing notes and bonds guaranteed by the United States of America. "Fiscal Agent" means the Fiscal Agent appointed by the City and acting as an independent fiscal agent with the duties and powers in the Fiscal Agent Agreement provided, its successors and assigns,and any other corporation or association which may at any time be substituted in its place, as provided in the Fiscal Agent Agreement. "Fiscal Year"means the twelve-month period extending from July I in a calendar year to June 30 of the succeeding year,both dates inclusive. "Government Obligations" means obligations described in paragraph 1 of the definition of Permitted Investments. "Independent Financial Consultant" means any consultant or firm of such consultants appointed by the City or the Finance Director, and who, or each of whom: (i) is judged by the Finance Director to have experience in matters relating to the issuance and/or administration of bonds under the Act; (ii) is in fact independent and not under the domination of the City; (iii) does not have any substantial interest, direct or indirect,with or in the City,or any owner of real property in the District, or any real property in the District; and (iv) is not connected with the City as an officer or employee of the City, but who may be regularly retained to make reports to the City. "Information Services" means Financial Information, Inc.'s "Daily Called Bond Service", 30 Montgomery Street, 10th Floor,Jersey City,New Jersey 07302,Attention: Editor; Kenny Information Services' "Called Bond Service", 65 Broadway, 16th Floor, New York, New York 10006; Moody's Investors Service "Municipal and Government", 99 Church Street, New York, New York 10007, Attention: Municipal News Reports; Standard&Poor's Corporation "Called Bond Record", 25 Broadway, 3rd Floor, New York,New York 10004; and, in accordance with then current guidelines of the Commission, such other addresses-and/or such services providing information with respect to called bonds as the City may designate in an Officer's Certificate delivered to the Fiscal Agent. "Interest Account" means the account within the Bond Fund by that name established pursuant to the Fiscal Agent Agreement. "Interest Payment Dates"means March 1 and September 1 of each year,commencing March 1,2007. "Legislative Body"means the City Council of the City acting as the legislative body of the District. "Maximum Annual Debt Service" means the largest Annual Debt Service for any Bond Year after the calculation is made through the final maturity date of any Outstanding Bonds. "Moody's"means Moody's Investors Service,and its successor's and assigns. RVPUBVCSNOWV22113.1 C-4 Resolution No. 06-402 Page 154 of 203 "Officer's Certificate" means a written certificate of the City.signed by an Authorized Officer of the City. "Ordinance"means Ordinance No. 770 of the City of Rancho Cucamonga. "Original Purchaser"means Stone&Youngberg LLC. "Outstanding," when used as of any particular time with reference to Bonds, means (subject to the provisions of the Fiscal Agent Agreement)all Bonds except: (i) Bonds theretofore canceled by the.Fiscal Agent or surrendered to the Fiscal Agent for cancellation; (ii) Bonds paid or deemed to have been paid within the meaning of the Fiscal Agent Agreement; and (iii) Bonds in lieu of or in substitution for which other Bonds shall have been authorized, executed,issued and delivered by the City pursuant to the Fiscal Agent Agreement or any Supplemental Agreement. "Owner" or "Bondowner" means any Person who shall be the registered owner of any Outstanding Bond. "Permitted Investments" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein(the Fiscal Agent shall be entitled to rely upon any written investment direction from an Authorized Officer of the District as a certification to the Fiscal Agent that such investment constitutes a Permitted Investment): 1. A. Direct obligations(other than an obligation subject to variation in principal payment)of the United States of America("United States Treasury Obligations"); B. Obligations fully and unconditionally guaranteed as to timely payment of principal and interest by the United States of America; . C. Obligations fully and unconditionally guaranteed as to timely payment of principal and interest by any agency or instrumentality of the United States of America when such obligations are backed by the full faith and credit of the United States of America,or D. Evidences of ownership of proportionate interests in future interest and principal payments on obligations described above held by a bank or trust company as custodian, under which the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligor and the underlying government obligations are not available to any Person claiming through the custodian or to whom the custodian may be obligated. 2. Federal Housing Administration debentures. 3. The listed obligations of government-sponsored agencies which are not backed by the full faith and credit of the United States of America: A. Federal Home Loan Mortgage Corporation(FHLMC) (1) Participation certificates (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) (2) Senior debt obligations RVPUBVCSNO W V 22113.1 C-5 Resolution No. 06-402 Page 155 of 203 B. Farm Credit Banks(formerly: Federal Land Banks,Federal Intermediate Credit Banks and Banks for Cooperatives) (1) Consolidated system-wide bonds and notes C. Federal Home Loan Banks(FHL Banks) (1) Consolidated debt obligations D. Federal National Mortgage Association(FNMA) (1) Senior debt obligations (2) Mortgage-backed securities (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) E. Student Loan Marketing Association(SLMA) (1) Senior debt obligations (excluded are securities that do not have a fixed par value and/or whose terms do not promise a fixed dollar amount at maturity or call date) F. Financing Corporation(FICO) (1) Debt obligations G. Resolution Funding Corporation(REFCORP) (1) Debt obligations 4. Unsecured certificates of deposit, time deposits, and bankers' acceptances(having maturities of not more than 30 days)of any bank(including the Fiscal Agent and its affiliates) the short-term obligations of which are rated"A-l"or better by S&P. 5. Deposits the aggregate amount of which are fully insured by the Federal Deposit Insurance Corporation (FDIC), in banks which have capital and surplus of at least $5 million (including the Fiscal Agent and its affiliates). 6. Commercial paper (having original maturities of not more than 270 days) rated "A-l" by S&P and"Prime-1"by Moody's. 7. Money market funds rated"AAm-l"or"AAm-G"by S&P, or better. . 8. State Obligations, which means: A. Direct general obligations of any state of the United States of America or any subdivision or agency thereof to which is pledged the full faith and credit of a state the unsecured general obligation debt of which is rated"A3"by Moody's and "A"by S&P, or better, or any obligation fully and unconditionally guaranteed by any state, subdivision or agency whose unsecured general obligation debt is so rated. B. Direct general short-term obligations of any state agency or subdivision or agency thereof described in(A)above and rated"A-W'by S&P and"Prime-1"by Moody's. C. Special Revenue Bonds(as defined in the United States Bankruptcy Code) of any state, state agency or subdivision described in (A) above and rated "AA" or better by S&P and"AA"or better by Moody's. RV PUBUCSNO W V 22113.1 C-6 Resolution No. 06-402 Page 156 of 203 9. Pre-refunded municipal obligations rated "AAA"by S&P and "AAA"by Moody's meeting the following requirements: A. the municipal obligations are (1) not subject to redemption prior to maturity or (2) the trustee/fiscal agent for the municipal obligations has been given irrevocable instructions concerning their call and redemption and the issuer of the municipal obligations has covenanted not to redeem such municipal obligations other than as set forth in such instructions; B. the municipal obligations are secured by cash or United States Treasury Obligations which may be applied only to payment of the principal of interest and premium on such municipal obligations; C. the principal of and interest on the United States Treasury Obligations(plus any cash in the escrow) has been verified by the report of independent certified public accountants to be sufficient to pay in full all principal of, interest, and premium, if any, due and to become due on the municipal obligations; D. the cash or United States Treasury Obligations serving as security for the municipal obligations are held,by an escrow agent or trustee/fiscal agent in trust for owners of the municipal obligations; E. no substitution of a United States Treasury Obligation shall be permitted except with another United States Treasury Obligation and upon delivery of a new verification;and F.. the cash or United States Treasury Obligations are not available to satisfy any other claims,including those by or against the trustee/fiscal agent or escrow agent. 10. Investment agreements with a domestic or foreign bank or corporation the long-term debt or financial strength of which, it or its guarantor is rated at least "AA-" by S&P and "AaY by Moody's;provided that,by the terms of the investment agreement: A. the invested funds are available for withdrawal without penalty or premium, upon not more than seven days' prior notice; the District and the Fiscal Agent agree,pursuant to the Fiscal Agent Agreement, to give or cause to be given notice in accordance with the terms of the investment agreement so as to receive funds thereunder with no penalty or premium paid; B. the investment agreement shall state that it is the unconditional and general obligation of and is not subordinated to any other obligation of, the provider thereof, or, in the case of a bank, that the obligation of the bank to make payments under the agreement ranks pan passu with the obligations of the bank to its other depositors and its other unsecured and unsubordinated creditors; C. the District and the Fiscal Agent receives the opinion of domestic counsel that such investment agreement is legal, valid, binding and enforceable upon the provider in accordance with its terms and of foreign counsel(if applicable); D. the investment agreement shall provide that if during its term (1) the provider's rating by either S&P or Moody's falls below "AA-" or "AaY, respectively, the provider shall, at its option, within 10 days of receipt of publication of such downgrade, either (a) collateralize the investment agreement by delivering or transferring in accordance with applicable state and federal laws (other than by means of entries on the provider's books) to the District, the Fiscal Agent or a Holder of the Collateral free and clear of any RVPUBVCSNOVA722113.1 C-7 Resolution No. 06-402 Page 157 of 203 third-party liens or claims the market value of which collateral is maintained at levels and upon such conditions as would be acceptable to S&P and Moody's to maintain an "A" rating in an "A" rated structured financing (with a market value approach); or (b) transfer and assign the investment agreement to a then qualifying counterparty, which is to be approved by the District, with ratings specified above; and (2) the provider's rating by either S&P or Moody's is withdrawn or suspended or falls below"A-" or"A3",respectively,the provider must, at the direction of the District or the Fiscal Agent, within 10 days of receipt of such direction, repay the principal of and accrued but unpaid interest on the investment; E. the investment agreement shall state and an opinion of counsel shall be rendered, in the event collateral is required to be pledged by the provider under the terms of the investment agreement, at the time such collateral is delivered, that the Holder of the Collateral has a perfected first priority security interest in the collateral, any substituted collateral and all proceeds thereof (in the case of bearer securities, this means the Holder of the Collateral is in possession); F. the investment agreement must provide that if during its term (1) the provider shall default in its payment obligations, the provider's obligations under the investment agreement shall, at the direction of the District or the Fiscal Agent, be accelerated and amounts invested and accrued but unpaid interest thereon shall be repaid to the District or Fiscal Agent, as appropriate, and (2) the provider shall become insolvent, not pay its debts as they become due, be declared or petition to be declared bankrupt, etc.the provider's obligations shall automatically be accelerated and amounts invested and accrued but unpaid interest thereon shall be repaid to the District or Fiscal Agent,as appropriate. 11. The Local Agency Investment Fund(LAIF)administered by the Finance Director of the State to the extent such deposits remain in the name of and control of the Fiscal Agent. "Person" means an individual, a corporation, a partnership, a joint venture, a trust, an unincorporated organization or a government or any agency or political subdivision thereof. "Principal Account" means the account within the Bond Fund by that name established pursuant to the Fiscal Agent Agreement. "Principal Office"means the office of the Fiscal Agent at Los Angeles, California or such other offices as may be specified to the City and the District by the Fiscal Agent in writing. "Project"means the facilities more particularly described in the Acquisition/Financing Agreement. "Project Fund" means the fund by that name created by and held by the Fiscal Agent pursuant to the Fiscal Agent Agreement. "Rate and Method" means the Rate and Method of Apportionment of the Special Taxes set forth in the Ordinance. "Rebate Fund"means the fund by that name established pursuant to the Fiscal Agent Agreement. "Record Date"means the fifteenth day of the month next preceding the month of the applicable Interest Payment Date, whether or not such day is a Business Day. RVPUBUCSNO W V 22113.1 C-S Resolution No. 06-402 Page 158 of 203 "Redemption Fund"means the fund by that name established pursuant to the Fiscal Agent Agreement. "Reserve Fund"means the fund by that name established pursuant to the Fiscal Agent Agreement. "Reserve Requirement" means: as of any date of calculation, an amount not to exceed the lesser of (i)Maximum Annual Debt Service on the Outstanding Bonds, (ii) one hundred twenty-five percent (125%) of Average Annual Debt Service on the Outstanding Bonds, or (iii) ten percent (10%) of the face amount of the Outstanding Bonds. "Resolution means Resolution No. 06-_ adopted by the City Council of the City on December 6, 2006. "Resolution of Formation"means Resolution No. 06-322 adopted by the City Council on October 18, 2006. "S&P" means Standard & Poor's Rating Services, a division of the McGraw Hill Companies, Inc. and its successors and assigns. "Securities Depositories" means The Depository Trust Company, 55 Water Street, 50' Floor, New York, New York 10041,'Attention: Call Notification Department, Fax-(212) 855-7232; and, in accordance with then current guidelines of the Commission, such other addresses and/or such other securities depositories as the City may designate in an Officer's Certificate delivered to the Fiscal Agent. "Special Tax" or"Special Taxes"means the Special Tax as defined in the Rate and Method authorized to be levied within the District pursuant to the Act, the Ordinance and the Fiscal Agent Agreement. "Special Taxes"do not include Special Tax B as defined in the Rate and Method. "Special Tax Fund"means the fund by that name established by the Fiscal Agent Agreement. "Special Tax Prepayments" means the proceeds of any Special Tax prepayments received by the City, as calculated pursuant to Section H of the Rate and Method,less any administrative fees or penalties collected as part of any such prepayment. "Special Tax Revenues" means the proceeds of the Special Taxes received by the City, including any scheduled payments and any prepayments thereof, interest thereon and proceeds of the redemption or sale of property sold as a result of foreclosure of the lien of the Special Taxes to the amount of said lien and interest thereon. "Special Tax Revenues"does not include any penalties collected in connection with delinquent Special Taxes. "State"means the State of California. "Stated Amount" means the amount available to be drawn under the Letter of Credit or Cash Deposit from time to time. During each Fiscal Year in which the Letter of Credit is in effect, the Stated Amount of the Letter of Credit shall equal the estimated amount of Special Taxes to be levied on the Developer Property during that Fiscal Year. "Supplemental Agreement" means an agreement the execution of which is authorized by a resolution which has been duly adopted by the City Council 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 authorized thereunder. "Tax Consultant" means David Taussig & Associates, Inc. or another independent financial or tax consultant retained by the City for the purpose of computing the Special Taxes. "Water District"means the Cucamonga Valley Water District. RVPUBVCSNOW\722113.1 C-9 - Resolution No. 06-402 Page 159 of 203 "Water District Account"means the account within the Project Fund by that name established pursuant to the Fiscal Agent Agreement. "Water District Capacity Facilities Proceeds" has the meaning given such term in the Water District JCFA. "Water District JCFA" means the Joint Community Facilities Agreement by and between the City and the Water District pertaining to the funding by the District of the Water District Capacity Facilities Proceeds and the Agency Capacity Facilities Proceeds and the acquisition of the Owner Constructed Water District Facilities. FUNDS AND ACCOUNTS Project Fund Establishment of Project Fund. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 ' (Amador on Route 66) 2007 Special Tax Bonds, Project Fund and within such Fund three accounts, the Acquisition Account, the Agency Account and the Water District Account, to the credit of which deposits shall be made as required by the Fiscal Agent Agreement. The Fiscal Agent may establish such temporary funds or accounts on its records as it may deem appropriate to facilitate such deposits and transfers. Moneys in the Acquisition Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City, and shall be disbursed, except as otherwise provided in the Fiscal Agent Agreement, solely for the payment or reimbursement of costs of the Project and Costs of Issuance not paid from the Costs of Issuance Fund prior to the closure thereof. Moneys in the Agency Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City, the Agency and the Water District, and shall be disbursed, except as otherwise provided in the Fiscal Agent Agreement of this Section, solely for the funding of the Agency Capacity Facilities Proceeds pursuant to the Water District JCFA. Moneys in the Water District Account of the Project Fund shall be held in trust by the Fiscal Agent for the benefit of the City and the Water District, and shall be disbursed, except as otherwise provided in the Fiscal Agent Agreement, solely for the funding of the Water District Capacity Facilities Proceeds and the acquisition of the Owner Constructed Water District Facilities pursuant to the Water District JCFA. Procedure for Disbursement from the Project Fund Accounts. (i) Acquisition Account. The Fiscal Agent shall make disbursements from the Acquisition Account upon receipt of an Officer's Certificate, in substantially the form set forth in the Fiscal Agent Agreement which shall: (a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Acquisition Account; and the Person to which the disbursement is to be paid;and (b) certify that no portion of the amount then being requested to be disbursed was set forth in any Officer's Certificate previously filed requesting a disbursement. (ii) Agency Account. The Fiscal Agent shall make disbursements from the Agency Account upon receipt of an Officer's Certificate which shall: . (a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Agency Account; and the Person to which the disbursement is to be paid; and RVPUBVCSNOWV22113.1 C-10 Resolution No. 06-402 Page 160 of 203 (b) certify that no portion of the amount then being requested to be disbursed set forth in any Officer's Certificate previously filed requesting a disbursement. (iii) Water District Account. The Fiscal Agent shall make disbursements from the Water District Account upon receipt of an Officer's Certificate,which shall: (a) set forth the amount required to be disbursed; the purpose for which the disbursement is to be made; that the disbursement is a proper expenditure from the Water District Account; and the Person to which the disbursement is to be paid; and (b) certify that no portion of the amount then being requested to be disbursed was set forth in any Officer's Certificate previously filed requesting a disbursement. Transfers to the Bond Fund. On any Interest Payment Date, if there is a deficiency in the Bond Fund of the amount then required for payment of the principal of, and interest and any premium on, the Bonds after all available amounts in the Reserve Fund have been transferred to the Bond Fund pursuant to the Fiscal Agent Agreement, the City may, but is not required to, direct the Fiscal Agent to transfer moneys from the Project Fund to the Bond Fund pursuant to an Officer's Certificate which shall set forth the amount to be transferred. Investment. Moneys in the Project Fund shall be invested and deposited in accordance with the Fiscal Agent Agreement. Interest earnings and profits resulting from such investment shall be invested and deposited and shall be retained in the Project Fund to be used for the purposes thereof. Transfer of Funds not Required for Project. Upon the filing of an Officer's Certificate stating that the Project has been completed and that all costs of the Project have been paid, or that any such costs are not required to be paid from the Project Fund, the Fiscal Agent shall transfer the amount, if any, remaining in the Project Fund to the Special Tax Fund. Transfer of Funds in case of Abandonment. Upon the filing of an Officer's Certificate stating that the Authorized Officer has determined in his sole discretion that work necessary to construct and complete the Project has ceased for a continuous period of over six months such that the construction of the Project effectively has been abandoned, or that for any reason all or any portion of the amounts then on deposit in the Project Fund will not be expended for Project costs, the Fiscal Agent shall transfer the amounts in the Project Fund as set forth in the Fiscal Agent Agreement. Costs of Issuance Fund Establishment of Costs of Issuance Fund. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds, Costs of Issuance Fund, to the credit of which a deposit shall be made as required by the Fiscal Agent Agreement. Moneys in the Costs of Issuance Fund shall be held in trust by the Fiscal Agent and shall be disbursed as provided in the Fiscal Agent Agreement for the payment or reimbursement of Costs of Issuance. Disbursement. Amounts in the Costs of Issuance Fund shall be disbursed from time to time to pay Costs of Issuance, as set forth in a requisition containing respective amounts to be paid to the designated payees, signed by an Authorized Officer and delivered to the Fiscal Agent concurrently with the delivery of the Bonds. The Fiscal Agent shall pay all Costs of Issuance after receipt of an invoice from any such payee which requests payment in an amount which is less than or equal to the amount set forth with respect to such payee pursuant to an Officer's Certificate requesting payment of Costs of Issuance. The Fiscal Agent shall maintain the Costs of Issuance Fund for a period of 180 days from the date of delivery of the Bonds and then shall transfer any moneys remaining therein, including any investment earnings thereon,to the Project Fund. Investment. Moneys in the Costs of Issuance Fund shall be invested and deposited in accordance with the Fiscal Agent Agreement. Interest earnings and profits resulting from said investment shall be retained by the Fiscal Agent in the Costs of Issuance Fund to be used for the purposes of such fund. RVPUBUCSNOWV22113.1 C-1 I Resolution No. 06-402 Page 161 of 203 Reserve Fund Establishment of Fund. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds, Reserve Fund, to the credit of which Fund a deposit shall be made as required by the Fiscal Agent Agreement which deposit is equal to the Reserve Requirement as of the Closing Date for the Bonds, and deposits shall be made as provided in the Fiscal Agent Agreement). Moneys in the Reserve Fund shall be held in trust by the Fiscal Agent for the benefit of the Owners of the Bonds as a reserve for the payment of principal of, and interest and any premium on, the Bonds and shall be subject to a lien in favor of the Owners of the Bonds. Use of Funds. Except as otherwise provided in the Fiscal Agent Agreement, all amounts deposited in the Reserve Fund shall be used and withdrawn by the Fiscal Agent solely for the purpose of making transfers to the Bond Fund in the event of any deficiency at any time in the Bond Fund of the amount then required for payment of the principal of,and interest and any premium on,the Bonds or, in accordance with the provisions of the Fiscal Agent Agreement, for the purpose of redeeming Bonds from the,Bond Fund. Transfer Due to Deficiency in Bond Fund. Whenever transfer is made from the Reserve Fund to the Bond Fund due to a deficiency in the Bond Fund, the Fiscal Agent shall provide written notice thereof to the Finance Director, specifying the amount withdrawn. Transfer of Excess of Reserve Requirement. If on any September 1, or the first Business Day thereafter if September 1 is not a Business Day, of each year, the amount in the Reserve Fund exceeds the Reserve Requirement, the Fiscal Agent shall, as directed in an Officer's Certificate, transfer an amount equal to the excess from the Reserve Fund to the Interest Account of the Bond Fund to be used for the payment of interest on the Bonds on the next Interest Payment Date in accordance with the Fiscal Agent Agreement. - Transfer When Balance Exceeds Outstanding Bonds. Whenever the balance in the Reserve Fund exceeds the amount required to redeem or pay the Outstanding Bonds, including interest accrued to the date of payment or redemption and premium, if any, due upon redemption,the Fiscal Agent shall transfer.the amount in the Reserve Fund to the Redemption Fund to be applied to the payment and redemption, in accordance with the Fiscal Agent Agreement, of all of the Outstanding Bonds. In the event that the amount so transferred from the Reserve Fund to the Redemption Fund exceeds the amount required to pay and redeem the Outstanding Bonds, the balance in the Redemption Fund shall be transferred to the District to be used for any lawful purpose of the District. Notwithstanding the foregoing, no amounts shall be transferred from the Reserve Fund pursuant to the Fiscal Agent Agreement the calculation of any amounts due to the federal government pursuant to the Fiscal Agent Agreement following payment of the Bonds and withdrawal of any such amount from the Reserve Fund for purposes of making such payment to the federal government, and(ii)payment of any fees and expenses due to the Fiscal Agent. Transfer Upon Special Tax Prepayment. Whenever Special Taxes are prepaid and Bonds are to be redeemed with the proceeds of such prepayment pursuant to the Fiscal Agent Agreement, a proportionate amount in the Reserve Fund (determined on the basis of the principal of Bonds to be redeemed and the then principal of the Bonds Outstanding) shall be transferred upon such prepayment by the Fiscal Agent to the Redemption Fund or the Interest Account of the Bond Fund,as applicable, to be applied to the redemption of the Bonds pursuant to written instructions contained in an Officer's Certificate in accordance with the Fiscal Agent Agreement. Investment and Transfer to Pay Rebate. Moneys in the Reserve Fund shall be invested and deposited in accordance with the Fiscal Agent Agreement. All Permitted Investments in the Reserve Fund shall be valued at their Fair Market Value at least semiannually on March 1 and September 1. Interest earnings and profits resulting from said investment shall be used as required by the District to comply with the Fiscal Agent Agreement. No earnings on amounts in the Reserve Fund shall be used by the District to comply with the Fiscal Agent Agreement unless the amount on deposit in the Reserve Fund is equal to the Reserve Requirement. RVPUB\KSNOW\722113.1 C-12 Resolution No. 06-402 Page 162 of 203 Bond Fund Establishment of Bond Fund and Interest Account and Principal Account. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent; the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds, Bond Fund, and within such Fund two accounts, the Interest Account and the Principal 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 therein by the Fiscal Agent Agreement or the Act. Moneys in the Bond Fund shall be held in trust by the Fiscal Agent for the benefit of the Owners of the Bonds, shall be disbursed for the payment of the principal of, and interest and any premium on, the Bonds as provided below,and,pending such disbursement,shall be subject to a lien in favor of the Owners of the Bonds. Disbursements. On each Interest Payment Date, the Fiscal Agent shall withdraw from the Interest Account of the Bond Fund and pay to the Owners of the Bonds the interest then due and payable on the Bonds, including any interest due on the Bonds being redeemed pursuant to the Fiscal Agent Agreement. On each Interest Payment Date,the Fiscal Agent shall withdraw from the Principal Account of the Bond Fund and pay to the Owners of the Bonds the principal of the Bonds at the maturity thereof or the principal of the term Bonds upon the mandatory sinking fund redemption thereof pursuant to the Fiscal Agent Agreement. Investment. Moneys in the Bond Fund shall be invested and deposited in accordance with the Fiscal Agent Agreement. Interest earnings and profits resulting from the investment and deposit of amounts in the Bond Fund shall be retained in the Bond Fund and used for purposes of such fund. Special Tax Fund Establishment of Special Tax Fund. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds, Special Tax Fund. 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 disbursement, shall be subject to a lien in favor of the Owners of the Bonds and the District. No later than the tenth (W) Business Day after which Special Tax Revenues have been received by the City, and in any event not later than February W and August 15" of each year, the City shall transfer such Special Tax Revenues to the Fiscal Agent, less an amount equal to the Administrative Expense Requirement, and, except as set forth in the following sentence, such amounts shall be deposited in the Special Tax Fund. Disbursements. With the exception of the Special Tax Revenues representing Special Tax Prepayments which shall be transferred pursuant to the Fiscal Agent Agreement, below, the Special Tax Revenues deposited in the Special Tax Fund shall be deposited in the following accounts of the Special Tax Fund or transferred to the following other funds and accounts on the dates and in the amounts set forth in the following paragraph and in the following order of priority: 1. The Fiscal Agent shall deposit in the Interest Account of the Bond Fund, on each Interest Payment Date and date for redemption of the Bonds, an amount required to cause the aggregate amount on deposit in the Interest Account to equal the amount of interest due or becoming due and payable on such Interest Payment Date on all Outstanding Bonds or to be paid on the Bonds being redeemed on such date. 2. The Fiscal Agent shall deposit in the Principal Account of the Bond Fund, on each Interest Payment Date and redemption date on which principal of the Bonds, including sinking fund payments, shall be payable an amount required to cause the aggregate amount on.deposit in the Principal Account to equal the principal amount of, and premium(if any) on;the Bonds coming due and payable on such Interest Payment Date, or required to be redeemed on such date pursuant to the Fiscal Agent Agreement. RVPUBUCSNOW\722113.1 - C-13 Resolution No. 06-402 Page 163 of 203 3. On or after March 2 and September 2 of each year after making the transfer and deposits required under paragraphs 1 and 2 above, the Fiscal Agent shall transfer the amount, if any, necessary to replenish the amount then on deposit in the Reserve Fund to an amount equal to the Reserve Requirement. 4. On or after September 2 of each year after making the deposits and transfers required under paragraphs I through 3 above, upon receipt of written instructions from an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Rebate Fund the amount specified in such request. 5. On or after September 2 of each year after making the deposits and transfers required under paragraphs 1 through 4 above, upon receipt of a written request of an Authorized Officer, the Fiscal Agent shall transfer from the Special Tax Fund to the Finance Director for deposit in the Administrative Expense Fund the amounts specified in such request to pay those Administrative Expenses which the District reasonably expects (a) will become due and payable during such Fiscal Year or the cost of which Administrative Expenses have previously been incurred and paid by the District from funds other than the Administrative Expense Fund and (b) the cost of which Administrative Expenses will be in excess of the Administrative Expense Requirement for such Fiscal Year. 6. If, on or after September 2 of each year, after making the deposits and transfers required under paragraphs 1 through 5 above, moneys remain in the Special Tax Fund, such moneys shall remain on deposit in the Special Tax Fund and shall be subsequently deposited or transferred pursuant to the provisions of paragraphs,l through 5 above. Prepayments. The Fiscal Agent shall, upon receipt of Special Tax Revenues representing Special Tax Prepayments together with written instructions of the District executed by an Authorized Officer, immediately transfer such Special Tax Prepayments pursuant to such written instructions into the Interest Account of the Bond Fund and the Redemption Fund, as applicable, and utilize such funds to pay the interest and premium, if any, on and principal of Bonds to be redeemed pursuant to the Fiscal Agent Agreement. The Fiscal Agent may conclusively rely upon such instructions. 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 transferred to the Special Tax Fund to be used for the purposes thereof. Transfer to Redemption Fund. Any Officer's Certificate issued pursuant to the Fiscal Agent Agreement (other than an Officer's Certificate issued more than one year prior to the first date on which optional redemption of Bonds is permitted pursuant to the Fiscal Agent Agreement) may direct that all or any portion of the funds which would otherwise be transferred to the Special Tax Fund be transferred to the Redemption Fund, in which case the Fiscal Agent shall apply such amounts in accordance with the Fiscal Agent Agreement as directed in an Officer's Certificate. Transfer to the District. When there are no longer any Bonds Outstanding,any amounts then remaining on deposit in the Special Tax Fund shall be transferred to the District and used for any lawful purpose under the Act. Administrative Expense Fund Establishment of Administrative Expense Fund. There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Finance Director, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66)2007 Special Tax Bonds,Administrative Expense Fund to the credit of which deposits shall be made as required by the Fiscal Agent Agreement. Moneys in the Administrative Expense Fund shall be held in trust by the Finance Director for the benefit of the District and shall be used to pay Administrative Expenses from time to time. RVPOBUCSNOWN722113.1 C-14 Resolution No. 06-402 Page 164 of 203 Investment. Moneys in the Administrative 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 by the Finance Director in the Administrative Expense Fund to be used for the purposes thereof. Rebate Fund There is established by the Fiscal Agent Agreement, as a separate fund to be held by the Fiscal Agent, the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds,Rebate Fund. The Rebate Fund shall be held and maintained by the Fiscal Agent. On September 15 of each year(or at such other times and or such other intervals as may be required or permitted by regulations of the United States Internal Revenue Service), the City shall determine whether any portion of investment earnings from any account established by the Fiscal Agent Agreement must be rebated to the United States pursuant to Section 148 of the Code. At the written direction of the District,any amounts required to be rebated will be transferred from any available source, including the Special Tax Fund pursuant to the Fiscal Agent Agreement,to the Rebate Fund. The City is authorized to retain independent attorneys, accountants and other consultants to assist in complying with the requirements of the Code, and the fees of such consultants may be paid from the Administrative Expense Account. The Fiscal Agent may rely conclusively upon the City's determinations, calculations and certifications required by the Fiscal Agent Agreement. The Fiscal Agent shall have no responsibility to make any independent calculation or determination or to review the City's calculations thereunder. Amounts in the Rebate Fund shall be invested without yield restriction and shall be held in trust for rebate to the United States at the written direction of the Finance Director. Earnings on the Rebate Fund are to remain in that account and shall similarly be held in trust for rebate to the United States. Redemption Fund Establishment of Redemption Fund. There is established by the Fiscal Agent Agreement, as a separate fund to beheld in trust by the Fiscal Agent for the Owners of the Bonds, the Community Facilities District 2006- 02 (Amador on Route 66) 2007 Special Tax Bonds, Redemption Fund, to the credit of which deposits shall be made from funds received by the City representing Special Tax Prepayments and other funds required for redemptions, other than mandatory sinking fund redemptions and which shall be administered as provided below. Disbursement. Moneys shall be deposited into the Redemption Fund by the Fiscal Agent pursuant to the terms of the Fiscal Agent Agreement and shall be set aside and used solely for the purpose of redeeming Bonds in accordance with written instructions of the District executed by an Authorized Officer given in accordance with the Fiscal Agent Agreement. Following the redemption of any Bonds, if any funds remain in the Redemption Fund, such funds shall be transferred to the Special Tax Fund. Investment. Moneys in the Redemption 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. OTHER COVENANTS OF THE CITY Punctual Payments The City will punctually pay or cause to be paid the principal of, and interest and any premium on, the Bonds when and as due in strict conformity with the terms of the Fiscal Agent Agreement and any Supplemental Agreement, and it will faithfully observe and perform all of the conditions covenants and requirements of the Fiscal Agent Agreement and all Supplemental Agreements and of the Bonds. RVPUBUCSNO W V 22113.1 C-15 Resolution No. 06-402 Page 165 of 203 Extension of Time for Payment In order to prevent any accumulation of claims for interest after maturity, the City shall not on the District's behalf, directly or indirectly, extend or consent to the extension of the time for the payment of any claim for interest on any of the Bonds and shall not, directly or indirectly, be a party to the approval of any such arrangement by purchasing or funding said claims for interest or in any other manner. In case any such claim for interest shall be extended or funded, whether or not with the consent of the City, such claim for interest so extended or funded shall not be entitled, in case of default thereunder, to the benefits of the Fiscal Agent Agreement, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest which shall not have so extended or funded. Against Encumbrances Neither the City nor the District will encumber, pledge or place any charge or lien upon any of the Special Tax Revenues or other amounts pledged to the Bonds superior to or on a parity with the pledge and lien therein created for the benefit of the Bonds,except as permitted by the Fiscal Agent Agreement. Books and Records The City will keep, or cause to be kept, on behalf of the District proper books of record and accounts, separate from all other records and accounts of the District, in which complete and correct entries shall be made of all transactions relating to the expenditure of amounts disbursed from the Administrative Expense Fund. . Such books of record and accounts shall at all times during normal business hours of the City be subject to the inspection of the Fiscal Agent, the Owners of not less than ten percent (10%) of the principal amount of the Bonds then Outstanding,or their representatives duly authorized in writing,and the payers of the Special Taxes, or their representatives duly authorized in writing. Protection of Security and Rights of Owners The City will preserve and protect the security of the Bonds and the rights of the Owners, and will warrant and defend their rights against all claims and demands of all Persons. From and after the delivery of any of the Bonds by the City, the Bonds shall be incontestable by the City acting either on its own behalf or on behalf of the District. Compliance with Law The City will comply with all applicable provisions of the Act and law in completing the construction or acquisition of the Project. Collection of Special Tax Revenues The City shall comply with all requirements of the Act so as to assure the timely collection of Special Tax Revenues,including without limitation,the enforcement of delinquent Special Taxes. On or within five (5) Business Days of each June 1, the Fiscal Agent shall provide the Finance Director with a notice stating the amount then on deposit in the Interest Account and Principal Account of the Bond Fund, and the Reserve Fund, and informing the City that the Special Taxes may need to be levied pursuant to the Ordinance as necessary to provide for Annual Debt Service and Administrative Expenses and replenishment(if necessary) of the Reserve Fund so that the balance therein equals the Reserve Requirement. The receipt of or failure to receive such notice by the Finance Director shall in no way affect the obligations of the Finance Director under the following two paragraphs. Upon receipt of such notice, the Finance Director shall communicate with the Auditor to ascertain the relevant parcels on which the Special Taxes are to be levied, taking into account any parcel splits during the preceding and then current year. The Finance Director shall effect the levy of the Special Taxes each Fiscal Year in accordance with the Ordinance by each August 1 that the Bonds are Outstanding, or otherwise such that the computation of the levy is complete before the final date on which Auditor will accept the transmission of the Special Tax amounts for RVPUBUCSNOWV22113.1 - C-16 Resolution No. 06-402 Page 166 of 203 the parcels within the District for inclusion on the next real property tax roll. Upon the completion of the computation of the amounts of the levy, the Finance Director shall prepare or cause to be prepared, and shall transmit to the Auditor, such data as the Auditor requires to include the levy of the Special Taxes on the next real property tax roll. The Finance Director shall fix and levy the amount of Special Taxes within the District required for the payment of principal of and interest on any Outstanding Bonds of the District becoming due and payable during the ensuing year, including any necessary replenishment or expenditure of the amount within the Reserve Fund for the Bonds and an amount estimated to be sufficient to pay the Administrative Expenses (including amounts necessary to discharge any obligation under the Fiscal Agent Agreement) during such year, taking into account the balances in such funds and in the Bonds Fund, the Redemption Fund and the Special Tax Fund. The Special Taxes so levied shall not exceed the authorized amounts as provided in the Ordinance. The Special Taxes shall be payable and be collected in the same manner and at the same time and in the same installment as the general taxes on real property are payable, and have the same priority, become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the ad valorem taxes on real property. Notwithstanding the foregoing, the Finance Director shall, not later than July 15 of each Fiscal Year, determine whether or not to cause the collection of any Special Taxes by direct, first class mail billing to the then owner of each parcel of property in lieu of billing for such Special Taxes in the same manner as general taxes as aforesaid. Such direct mail billing shall be made not later than November 1-of the Fiscal Year and shall direct the owner of the property affected to pay the Special Taxes directly to the FinanceDirector.in two equal installments, the first of which shall be due and.delinquent if not paid on December 10 and the second of which may be paid with the first and which, in any event, shall be due and delinquent if not paid on April 10 of the Fiscal Year. Any such Special Taxes so billed shall have the same priority and bear the same proportionate penalties and interest after delinquency as do the ad valorem taxes on real property. Notwithstanding the foregoing, the Legislative Body may waive delinquency penalties and redemption penalties if it makes all of the determinations set forth in Section 53340(f)of the Act. Reduction in Maximum Annual Special Tax The District finds and determines that, historically, delinquencies in the payment of special taxes authorized pursuant to the Act in community facility districts in Southern California have from time to time been at levels requiring the levy of special taxes at the maximum authorized rates in order to make timely payment of principal of and interest on the outstanding indebtedness of such community facilities districts. For this reason, the City has determined that, absent the certification described below, a reduction in the Maximum Annual Special Tax (as such term is defined in the Rate and Method) authorized to be levied below the levels provided would interfere with the timely retirement of the Bonds. The City has determined it to be necessary in order to preserve the security for the Bonds to covenant and, to the maximum extent that the law permits it to do so, the City does covenant, that it shall not initiate proceedings to reduce the Maximum Special Tax Rates (as such term is defined in the Rate and Method) unless, in connection therewith, (i)the City receives a certificate from one or more Tax Consultants which, when taken together, certify that, on the basis of the parcels of land and improvements existing in the City as of the July 1 preceding the reduction, the Maximum Annual Special Tax which may be levied on all Assessor's Parcels (as such term is defined in the Rate and Method) of taxable property on which a completed structure is located in each Fiscal Year will equal at least 110%of the gross debt service on all Bonds to remain Outstanding after the reduction is approved and will not reduce the Maximum Annual Special Tax payable from parcels on which a completed structure is located to less than 110% of Maximum Annual Debt Service, and(ii)the Legislative Body finds pursuant to the Fiscal Agent Agreement that any reduction made under such conditions will not adversely affect the interests of the Bondowners. Any reduction in the Maximum Annual Special Tax approved pursuant to the preceding sentence may be approved without the consent of the Bondowners. The City covenants that, in the event that any initiative is adopted by the qualified electors which purports to reduce the Maximum Annual Special Tax below the levels authorized pursuant to the Rate and RVPUBVCSNOW\722113.1 C-17 Resolution No. 06-402 Page 167 of 203 Method or to limit the power or authority of the City to levy Special Taxes pursuant to the Rate and Method, the City shall, from funds available thereunder,commence and pursue legal action in order to preserve the authority and power of the City to levy Special Taxes pursuant to the Rate and Method. Covenant to Foreclose On or before March 1 and June 1 of each Fiscal year, the City will review the public records of the County in connection with the Special Taxes levied in such Fiscal Year to determine the amount of Special Taxes actually collected in such Fiscal Year. If the City determines that (a) any single parcel subject to the Special Taxes is delinquent in the payment of Special Taxes in the aggregate of $4,000 or more or (b) any parcels under common ownership subject to the Special Taxes are delinquent in the payment of Special Taxes in the aggregate of$20,000 or more, the City shall, not later than forty-five (45) days of such determination, send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner. The City shall cause judicial foreclosure proceedings to be commenced and filed in the Superior Court not later than ninety (90) days of such determination against any parcel for which a notice of delinquency was given pursuant to the Fiscal Agent Agreement and for which the Special Taxes remain delinquent. With respect to aggregate delinquencies throughout the District, if the City determines that it has collected less than 95% of the Special Taxes levied in the such Fiscal Year, then the City shall, not later than forty-five (45) days of such determination, send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the owner of each delinquent parcel (regardless of the amount of such delinquency). The City will cause judicial foreclosure proceedings to be commenced and filed in the Superior Court not later than ninety(90)days of such determination against any parcel for which a notice of delinquency was given pursuant to the Fiscal Agent Agreement and for which the Special Taxes remain delinquent. Further Assurances The City will adopt, make, execute and deliver any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of the Fiscal Agent Agreement, and for the better assuring and confirming unto the Owners of the rights and benefits provided in the Fiscal Agent Agreement. Private Activity Bond Limitations The City shall assure that the proceeds of the Bonds are not so used as to cause the Bonds to satisfy the private business tests of section 141(b) of the Code or the private loan financing test of section 141(c) of the Code. Federal Guarantee Prohibition The City shall not take any action or permit or suffer any action to be taken if the result of the same would be to cause the Bonds to be"federally guaranteed"within the meaning of Section 149(6)of the Code.. Rebate Requirement The City shall take any and all actions necessary to assure compliance with section 148(f) of the Code, relating to the rebate of excess investment earnings, if any, to the federal government, to the extent that such section is applicable to the Bonds. Funds shall be transferred to a Rebate Fund, to be held by the Fiscal Agent, in accordance with the Fiscal Agent Agreement. If necessary, the City may use(i) earnings on amounts in the Reserve Fund if the amount on deposit in the Reserve Fund, following the proposed transfer, is equal to the Reserve Requirement, (ii)amounts on deposit in the Administrative Expense Fund, and (iii) any other funds available to the District, including amounts advanced by the City, in its sole discretion,to be repaid by the District in connection with the District as soon as practicable from amounts described in the preceding clauses (i), (ii) and (iii), to satisfy its obligations under the Fiscal Agent Agreement. The Finance Director shall take note of any investment of moneys thereunder in excess of the yield on the Bonds, and shall take such actions as are necessary to ensure compliance with the RVPUBUCSNOWI722113.1 C-18 Resolution No. 06-402 Page 168 of 203 Fiscal Agent Agreement, such as increasing the portion of the Special Tax levy for Administration Expenses as appropriate to have funds available in the Administrative Expense Fund to satisfy any rebate liability under the Fiscal Agent Agreement. No Arbitrage The City shall not take,or permit or suffer to be taken by the Fiscal Agent or otherwise, any action with respect to the proceeds of the Bonds which, if such action had been reasonably expected to have been taken, or had been deliberately and intentionally taken,on the date of issuance of the Bonds would have caused the Bonds to be"arbitrage bonds"within the meaning of section 148 of the Code. Yield of the Bonds In determining the yield of the Bonds to comply with the Fiscal Agent Agreement, the City will take into account redemption (including premium, if any) in advance of maturity based on the reasonable expectations of the City, as of the Closing Date, regarding prepayments of Special Taxes and use of prepayments for redemption of the Bonds, without regard to whether or not prepayments are received or Bonds redeemed. Maintenance of Tax-Exemption The City shall take all actions necessary to assure the exclusion of interest on the Bonds from the gross income of the Owners of the Bonds to the same extent as such interest is permitted to be excluded from gross income under the Code as in effect on the date of issuance of the Bonds. No Parity Bonds The City will issue no additional bonds on a parity with the Bonds; provided, that nothing contained therein shall limit the issuance of any Special Tax Bonds of the District if(a)the rights and claims of such bonds to the Special Tax Revenues and the funds and accounts established or described in the Fiscal Agent Agreement are in all respects subordinate to the rights and claims of the Bonds,or(b)after the issuance and delivery of such Special Tax Bonds, none of the Bonds shall be Outstanding. Defeased Bonds, or Bonds in exchange for or in lieu of which other bonds have been delivered, shall not be considered Outstanding. INVESTMENTS; DISPOSITION OF INVESTMENT PROCEEDS The District acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the District the right to receive brokerage confirmations of security transactions as they occur, the District specifically waives receipt of such confirmations to the extent permitted by law. The Fiscal Agent will furnish the District periodic cash transaction statements, which include detail for all investment transactions made by the Fiscal Agent thereunder. Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account. Any income realized on or losses resulting from investments in any fund or account shall be credited or changed to such fund or account. Whenever in the Fiscal Agent Agreement any moneys are required to be transferred by the City to the Fiscal Agent, such transfer may be accomplished by transferring a like amount of Permitted Investments. The Fiscal Agent and its affiliates or the Finance Director may act as sponsor, advisor, depository, principal or agent in the acquisition or disposition of any investment. The Fiscal Agent shall not incur any liability for losses arising from any investments made pursuant to the Fiscal Agent Agreement. The Fiscal Agent shall not be required to determine the legality of any investments. Except as otherwise provided in the next sentence, all investments of amounts deposited in any fund or account created by or pursuant to the Fiscal Agent Agreement, or otherwise containing gross proceeds of the Bonds(within the meaning of section 148 of the Code)shall be acquired, disposed of, and valued (as of the date that valuation is required by the Fiscal Agent Agreement of the Code) at Fair Market Value. Investments in RVPUBUCSNOWV22113.1 C-19 Resolution No. 06-402 Page 169 of 203 funds or accounts (or portions thereof) that are subject to a yield restriction under the applicable provisions of the Code and (unless valuation is undertaken at least annually) investments in the Reserve Fund shall be valued at their present value (within the meaning of section 148 of the Code). The Fiscal Agent shall not be liable for verification of the application of such sections of the Code. Investments in any and all funds and accounts may be commingled in a separate fund or funds for purposes of making, holding and disposing of investments,notwithstanding provisions therein for transfer to or holding in or to the credit of particular funds or accounts of amounts received or held by the Fiscal Agent thereunder, provided that the Fiscal Agent shall at all times account for such investments strictly in accordance with the funds and accounts to which they are credited and otherwise as provided in the Fiscal Agent Agreement. Subject to the restrictions set forth therein and/or any written investment instructions received by Fiscal Agent pursuant to the Fiscal Agent Agreement, moneys in said funds and accounts may be from time to time invested by the Fiscal Agent in any manner so long as: (1) Moneys in the Project Fund shall be invested in obligations which will by their terms mature as close as practicable to the date the District estimates the moneys represented by the particular investment will be needed for withdrawal from such Fund; and (2) Moneys in the Special Tax Fund,the Bond Fund,the Redemption Fund and the Reserve Fund shall be invested only in obligations which will by their terms either mature or allow for withdrawals at par on such dates so as to ensure the payment of principal and interest on the Bonds as the same become due; provided, however, that except for investment agreements as described in paragraph I I of the definition of Permitted Investments which permit withdrawal at par, investment of moneys on deposit in the Reserve Fund shall have an average aggregate weighted term not greater than five(5)years. The Fiscal Agent or Finance Director, as applicable shall sell at Fair Market Value, or present for redemption, any investment 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 investment security is credited and neither the Fiscal Agent nor the Finance Director shall be liable or responsible for any loss resulting. from the acquisition or disposition of such investment security in accordance therewith. THE FISCAL AGENT Appointment of Fiscal Agent Wells Fargo Bank, National Association, is appointed Fiscal Agent pursuant to the Fiscal Agent Agreement and paying agent for the Bonds. The Fiscal Agent undertakes to perform such duties, and only such duties, as are specifically set forth in the Fiscal Agent Agreement, and no implied covenants or obligations shall be read into the Fiscal Agent Agreement against the Fiscal Agent. . Any company into which the Fiscal Agent may be merged or converted or with which it may be consolidated or any company resulting 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 business, provided such company shall be eligible under the following paragraph of the Fiscal Agent Agreement, shall be the successor to such Fiscal Agent without the execution or filing of any paper or any further act,anything therein to the contrary notwithstanding. Upon thirty(30)days prior written notice, the City may remove the Fiscal Agent initially appointed,and any successor thereto, and may appoint a successor or successors thereto,but any such successor shall be a bank or trust company having a combined capital (exclusive of borrowed capital)and surplus of at least Fifty Million Dollars ($50,000,000), and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purposes of the Fiscal Agent Agreement, RVPUBUCSNOWV22113.1 C-20 Resolution No. 06-402 Page 170 of 203 combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as forth in its most recent report of condition so published. The Fiscal Agent may at any time resign by giving written notice to the City' and by giving to the Owners notice by mail of such resignation. Upon receiving notice of such resignation, the City shall promptly appoint a successor Fiscal Agent by an instrument in writing. Any resignation or removal of the Fiscal Agent shall become effective upon acceptance of appointment by the successor Fiscal Agent. If no appointment of a successor Fiscal Agent shall be made pursuant to the foregoing provisions of the Fiscal Agent Agreement within forty-five (45) days after the Fiscal Agent shall have given to the City written notice of its resignation or after a vacancy in the office of the Fiscal Agent shall have occurred by reason of its inability to act, the Fiscal Agent or any Owner may apply to any court of competent jurisdiction to appoint a successor Fiscal Agent. Said court may thereupon, after such notice, if any, as such court may deem proper, appoint a successor Fiscal Agent. Liability of Fiscal Agent The recitals of facts, covenants and agreements therein and in the Bonds contained shall be taken as statements, covenants and agreements of the City, and the Fiscal Agent assumes no responsibility for the correctness of the same, or makes any representations as to the validity or sufficiency of the Fiscal Agent Agreement or of the Bonds, or shall incur any responsibility in respect thereof, other than in connection with the duties or obligations therein or in the Bonds assigned to or imposed upon it. The Fiscal Agent shall not be liable in connection with the performance of its duties thereunder, except for its own negligence or willful default. The Fiscal Agent assumes no responsibility or liability for any information, statement or recital in any offering . memorandum or other disclosure material prepared or distributed with respect to the issuance of the Bonds. In the absence of bad faith or gross negligence, the Fiscal Agent may conclusively rely,as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates or opinions furnished to the Fiscal Agent and conforming to the requirements of the Fiscal Agent Agreement; but in the case of any such certificates or opinions by which any provision thereof are specifically required to be furnished to the Fiscal Agent, the Fiscal Agent shall be under a duty to examine the same to determine whether or not they conform to the requirements of the Fiscal Agent Agreement. Except as provided above in this paragraph, the Fiscal Agent shall be protected and shall incur no liability in acting or proceeding, or in not acting or not proceeding, in good faith, reasonably and in accordance with the terms of the Fiscal Agent Agreement, upon any resolution, order, notice, request, consent or.waiver, certificate, statement, affidavit, or other paper or document which it shall in good faith reasonably believe to be genuine and to have been adopted or signed by the proper Person or to have been prepared and furnished pursuant to any provision of the Fiscal Agent Agreement, and the Fiscal Agent shall not be under any duty to make any investigation or inquiry as to any statements contained or matters referred to in any such instrument. The Fiscal Agent shall not be liable for any error of judgment made in good faith unless it shall be proved that the Fiscal Agent was negligent in ascertaining the pertinent facts. No provision of the Fiscal Agent Agreement shall require the Fiscal Agent to expend or risk its own funds or otherwise incur any financial liability in the performance of any of its duties thereunder, or in the exercise of any of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. The Fiscal Agent shall be under no obligation to exercise any of the rights or powers vested in it by the Fiscal Agent Agreement at the request or direction of any of the Owners pursuant to the Fiscal Agent Agreement unless such Owners shall have offered to the Fiscal Agent reasonable security or indemnity against the costs, expenses and liabilities which might be incurred by it in compliance with such request or direction. The Fiscal Agent may become the Owner of the Bonds with the same rights it would have if it were not the Fiscal Agent. RVPUBUCSNOwV22113.1 C-21 Resolution No. 06-402 Page 171 of 203 MODIFICATION OR AMENDMENT OF THE AGREEMENT Amendments Permitted The Fiscal Agent Agreement and the rights and obligations of the City and/or District 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 meeting of Owners, or with the written consent without a meeting, of the Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding, exclusive of Bonds disqualified as provided in the Fiscal Agent Agreement. No such modification or amendment shall (i) extend the maturity of any Bond or reduce the interest rate thereon, or otherwise alter or impair the obligation of the City to pay the principal of, and the interest and any premium on, any Bond, without the express consent of the Owner of such Bond, or (ii) permit the creation by the City of any pledge or lien upon the Special Taxes superior to or on a . parity with the pledge and lien created for the benefit of the Bonds (except as otherwise permitted by the Act, the laws of the State of California or the Fiscal Agent Agreement), or reduce the percentage of Bonds required for the amendment thereof. Any such amendment may not modify any of the rights or obligations of the Fiscal Agent without its written consent. The Fiscal Agent Agreement and the rights and obligations of the City 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 any one or more of the following purposes: (i) to add to the covenants and agreements of the District or City in the Fiscal Agent Agreement contained, other covenants and agreements thereafter to be observed,or to limit or surrender any right or power therein reserved to or conferred upon the City or District; (ii) to make modifications not adversely affecting any outstanding series of Bonds of the City or District in any material respect; (iii) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provision contained in the Fiscal Agent Agreement, or in regard to questions arising under the Fiscal Agent Agreement, as the District or City and the Fiscal Agent may deem necessary or desirable and not inconsistent with the Fiscal Agent Agreement, and which shall not adversely affect the rights of the Owners of the Bonds; and (iv) to make such additions, deletions or modifications as may be necessary or desirable to assure exemption from gross federal income taxation of interest on the Bonds. Owners' Meetings The City on behalf of the District may at any time call a meeting of the Owners. In such event the City is authorized to fix the time and place of said meeting and to provide for the giving of notice thereof, and to fix and adopt rules and regulations for the conduct of said meeting. Procedure for Amendment with Written Consent of Owners The City on behalf of the District and the Fiscal Agent may at any time adopt a Supplemental Agreement amending the provisions of the Bonds or of the Fiscal Agent Agreement or any Supplemental Agreement, to the extent that such amendment is permitted by the Fiscal Agent Agreement, to take effect when and as provided in the Fiscal Agent Agreement. A copy of such Supplemental Agreement, together with a request to Owners for their consent thereto, shall be mailed by first class mail, by the Fiscal Agent to each Owner of Bonds Outstanding, but failure to mail copies of such Supplemental Agreement and request shall not affect the validity of the Supplemental Agreement when assented to as provided in the Fiscal Agent Agreement. Such Supplemental Agreement shall not become effective unless there shall be filed with the Fiscal Agent the written consents of the Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding (exclusive of Bonds disqualified as provided in the Fiscal Agent Agreement) and a RVI'MONOWg22113.1 C-22 - Resolution No. 06-402 Page 172 of 203 notice shall have been mailed as hereinafter in 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 the Fiscal Agent Agreement. Any such consent shall be binding upon the Owner of the Bonds giving such consent and on any subsequent Owner (whether or not such subsequent Owner has notice thereof) unless such consent is revoked in writing by the Owner giving such consent or a subsequent Owner by filing such revocation with the Fiscal Agent prior to the date when the notice hereinafter in 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 City shall mail a notice to the Owners in the manner hereinbefore provided in this Section for the mailing of the Supplemental Agreement, stating in substance that the Supplemental Agreement has been consented to by the Owners of the required percentage of Bonds and will be effective as provided in this Section (but failure to mail copies 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, consisting of the papers required by the Fiscal Agent Agreement to be filed with the Fiscal Agent, shall be proof of the matters therein stated until the contrary is proved. The Supplemental Agreement shall become effective upon the filing with the Fiscal Agent of the proof of mailing of such notice, and the Supplemental Agreement shall be deemed conclusively binding (except as otherwise hereinabove specifically provided in this Article) upon the District, City and the Owners of all Bonds at the expiration of thirty (30) days after such filing, except in the event of a final decree of a court of competent jurisdiction setting aside such consent in a legal action or equitable proceeding for such purpose commenced within such thirty-day period. Effect of Supplemental Agreement From and after the time any Supplemental Agreement becomes effective pursuant to the Fiscal Agent Agreement, this Agreement shall be deemed to be modified and amended in accordance therewith, the respective rights, duties and obligations under this Agreement of the City, District, and all Owners of Bonds Outstanding shall thereafter be determined, exercised and enforced hereunder subject in 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 of this Agreement for any and all purposes. DISCHARGE OF THE AGREEMENT The City shall have the option to pay and discharge the entire indebtedness on all or any portion of the Bonds Outstanding in any one or more of the following ways: (A) by well and truly paying or causing to be paid the principal of, and interest and any premium on, such Bonds Outstanding,as and when the same become due and payable; (B) by depositing with the Fiscal Agent, in trust, at or before maturity, money which, together with the amounts then on deposit in the funds and accounts provided for in the Fiscal Agent Agreement is fully sufficient to pay such Bonds Outstanding, including all principal, interest and redemption premiums; or (C) by irrevocably depositing with the Fiscal Agent, in trust, cash and Federal Securities in such amount as the City on behalf of the District shall determine as confirmed by an independent certified public accountant will, together with the interest to accrue thereon and moneys then on deposit in the fund and accounts provided for in the Fiscal Agent Agreement, be fully sufficient to pay and discharge the indebtedness on such Bonds(including all principal, interest and redemption premiums)at or before their respective maturity dates. If the City shall have taken any of the actions specified in (A), (B) or(C) above, and if such Bonds are to be redeemed prior to the maturity thereof notice of such redemption shall have been given as in this Agreement provided or provision satisfactory to the Fiscal Agent shall have been made for the giving of such notice, then, at the election of the City, and notwithstanding that any Bonds shall not have been surrendered for payment, the pledge of the Special Taxes and other funds provided for in the Fiscal Agent Agreement and all RV PUBUCSNO W V 22113.1 C-23 Resolution No. 06-402 Page 173 of 203 other obligations of the City under this Agreement with respect to such Bonds Outstanding shall cease and terminate. Notice of such election shall be filed with the Fiscal Agent. Notwithstanding the foregoing, the obligation of the City to pay or cause to be paid to the Owners of the Bonds not so surrendered and paid all sums due thereon, all amounts owing 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 interest on the Bonds from gross income for federal income tax purposes,shall continue in any event. Upon compliance by the City with the foregoing with respect to all 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 preceding paragraph, shall be paid_over to the City and any Special Taxes thereafter received by the City shall not be remitted to the Fiscal Agent but shall be retained by the City to be used for any purpose permitted under the Act. EVENTS OF DEFAULT;REMEDIES Events of Default Any one or more of the following events shall constitute an"event of default': (i) Default in the due and punctual payment of the principal of or redemption premium, if any, on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed,by declaration or otherwise; (ii) Default in the due and punctual payment of the interest on any Bond when and as the same shall become due and payable; or (iii) Default by the City or the District in the observance of any of the agreements, conditions or covenants on its part in the Fiscal Agent Agreement or in the Bonds contained (other than a payment default referred to in subparagraph (A) and (B) above), and the continuation of such default for a.period of 60 days after the City and the District shall have been given notice in writing of such default by the Fiscal Agent or by the Owners of 25%aggregate principal amount of Bonds Outstanding, .provided that if within 60 days the City or the District, as applicable, has commenced curing of the default and diligently pursues elimination thereof; such period shall be extended to permit such default to be eliminated. Remedies of Owners Following the occurrence of an event of default, any Owner shall have the right for the equal benefit and protection of all Owners similarly situated: (i) By mandamus or other suit or proceeding at law or in equity to enforce his or her rights against the City or the District and any of the members, officers and employees of the City or the District,and to compel the City or District,as applicable, or any such members,officers or employees to perform and carry out their duties under the Act and their agreements with the Owners as provided in the Fiscal Agent Agreement; (ii) By suit in equity to enjoin any actions or things which are unlawful or violate the rights of the Owners; or (iii) By a suit in equity to require the City or the District, as applicable, and its members, officers and employees to account as the trustee of an express trust. Nothing in this article or in any other provision of the Fiscal Agent Agreement, or in the Bonds, shall affect or impair the obligation of the District, which is absolute and unconditional, to pay the interest on and principal of the Bonds to the respective Owners of the Bonds at the respective dates of maturity, as therein provided, out of the Special Tax Revenues pledged for such payment, or affect or impair the right of action, RVPUB\KSNOW\722113.1 C-24 Resolution No. 06-402 Page 174 of 203 which is also absolute and unconditional, of such Owners to institute suit to enforce such payment by virtue of the contract embodied in the Bonds and in the Fiscal Agent Agreement. A waiver of any default or breach of duty or contract by any Owner shall not affect any subsequent default or breach of duty or contract,or impair any rights or remedies on any such subsequent default or breach. No delay or omission by any Owner to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein, and every power and remedy conferred upon the Owners by the Act or by this article may be enforced and exercised from time to time and as often as shall be deemed expedient by the Owners. If any suit, action or proceeding to enforce any right or exercise any remedy is abandoned or determined adversely to the Owners, the City, the District and the Owners shall be restored to their former positions, rights and remedies as if such suit,action or proceeding had not been brought or taken. No remedy therein conferred upon or reserved to the Owners is intended to be exclusive of any other remedy. Every such remedy shall be cumulative and shall be in addition to every other remedy given under the Fiscal Agent Agreement,at law or in equity or by statute or otherwise, and may be exercised without exhausting and without regard to any other remedy conferred by the Act or any other law. The Fiscal Agent shall not be obligated to take any action on behalf of the Owners if the City or the District defaults under the Fiscal Agent Agreement. RVPUBUCSNOW\722113.1 C-2$ Resolution No. 06-402 Page 175 of 203 APPENDIX D BOOK-ENTRY ONLY SYSTEM The information in this section concerning DTC and DTC 's book-entry only system has been obtained from DTC. The City takes no responsibility for the accuracy thereof. The City cannot and does not give any assurances that DTC, DTC Participants or Indirect Participants will distribute to the Beneficial Owners (a) payments of interest or principal with respect to the Bonds, (b)certificates representing ownership interest in or other confirmation or ownership interest in the Bonds, or (c) redemption or other notices sent to DTC or Cede & Co., its nominee, as the registered owner of the Bonds, or that they will so do on a timely basis or that DTC, DTC Participants or DTC Indirect Participants will act in the manner described in this Oficial Statement. The current "Rules" applicable to DTC are on file with the Securities and Exchange Commission and the current "Procedures"of DTC to be followed in dealing with DTC Participants are on file with DTC. DTC in New York,New York,will act as securities depository for the Bonds. The Bonds will be issued as fully-registered securities registered initially in the name of Cede & Co. (DTC's partnership nominee). One fully-registered bond certificate will be issued for each maturity of the Bonds in the aggregate principal amount of such maturity,and will be deposited with DTC. DTC is a limited-purpose trust company organized under the New York Banking law, a "banking organization" within the meaning of the New York Banking law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered under the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants' accounts,thereby eliminating the need for physical movement of securities certificates. Direct Participants include securities brokers and dealers, banks, trust companies, clearing corporations,and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American Stock Exchange, Inc., and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks, and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The Rules applicable to DTC and its Participants are on file with the Securities and Exchange Commission. 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 interest of each actual purchaser of Bonds (a "Beneficial Owner") is in tum to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive physical certificates representing their ownership interests in Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Participants with DTC are registered in the name of DTC's partnership nominee, Cede &Co. The deposit of Bonds with DTC and their registration in the name of Cede & Co. effect no change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants,by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be RVPUBUCSNOWV22113.1 D-I Resolution No. 06-402 Page 176 of 203 governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. While Bonds are in the book-entry only system,redemption notices shall be sent to Cede & Co. If less than all of the Bonds within a maturity are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participation in such maturity to be redeemed. Neither DTC nor Cede & Co. will consent or vote with respect to the Bonds. Under its usual procedures, DTC mails an Omnibus Proxy to the City as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Bonds are credited on the record date(identified in a listing attached to the Omnibus Proxy). Principal and interest payments on the Bonds will be made to DTC. DTC's practice is to credit Direct Participants' accounts on a payable date in accordance with their respective holdings shown on DTC's records unless DTC has reason to believe that it will not receive payment on the payable date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC, the Fiscal Agent, or the City, subject to any statutory or regulatory requirements as may be in effect form time to time. Payment of principal and interest to DTC is the responsibility of the Fiscal Agent, disbursement of such payments to Direct Participants shall be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners shall be the responsibility of Direct and Indirect Participants. DTC may discontinue providing its services as securities depository with respect to the Bonds_at any time by giving reasonable notice to the City or the Fiscal Agent. Under such circumstances, in the event that a successor securities depository is not obtained,Bond certificates are required to be printed and delivered. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Bond certificates will be printed and delivered. Procedures If Book-Entry-Only System Is Discontinued If the book-entry-only system should be discontinued, the interest on, principal of and redemption premium(if any) on the Bonds would be payable at the principal corporate trust office of the Fiscal Agent. The . interest due on or before maturity or redemption would be payable only to the person whose name appears as registered owner in the registration books required to be kept by the Fiscal Agent at the close of business as of the 15th day of the month next preceding each interest payment date. Interest would be paid by check mailed by first class mail to such registered owner at his or her address as it appears on such books, except that a registered owner of$1,000,000 or more in aggregate principal amount of Bonds then outstanding may request with 15 days' prior notice that payment be made by wire transfer on each such interest payment date. The principal of and redemption premium, if any, on the Bonds would be payable only to the person whose name appears in such registration books as the registered owner, such principal and redemption premium, if any, to be paid only on the surrender of each Bond to the Fiscal Agent at maturity or on redemption prior to maturity. If the book-entry-only system should be discontinued, the Bonds will be delivered in certificated form to the registered owners. Thereafter, any Bond may, in accordance with its terms, be transferred or exchanged on such books by the person in whose name it is registered, in person or by his or her duly authorized attorney, upon payment by the bondholder requesting such transfer or exchange of any tax or other governmental charge required to be paid with respect to such transfer or exchange and upon surrender of such Bond for cancellation accompanied by delivery of a duly executed written instrument of transfer of exchange in a form acceptable to the Fiscal Agent. Neither the City nor the Fiscal Agent is required(i)to transfer or exchange any Bonds during the 15-day period prior to the selection of any Bonds for redemption, or (ii) to transfer or exchange any Bond that has been selected for redemption in whole or in part, except the unredeemed portion of such Bond selected for redemption in part,from and after the day that such Bond has been selected for redemption. RVPUBUCSNOW\722113.1 D-2 Resolution No. 06-402 Page 177 of 203 APPENDIX E FORMS OF CONTINUING DISCLOSURE AGREEMENTS CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO.2006-02 (AMADOR ON ROUTE 66) 2007 SPECIAL TAX BONDS CITY CONTINUING DISCLOSURE AGREEMENT This Continuing Disclosure Agreement(the "Disclosure Agreement') is executed and delivered by City of Rancho Cucamonga, for itself and on behalf of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) (the "Issuer"), and Wells Fargo Bank, National Association, a national banking association duly organized and existing under the laws of the United States of America (the "Dissemination Agent") in connection with the issuance of the S City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66)2007 Special Tax Bonds (the 'Bonds"). The Bonds are being issued pursuant to a Fiscal Agent Agreement dated as of December 1, 2006 (the "Fiscal Agent Agreement') between the Issuer and Wells Fargo Bank, National Association, as Fiscal Agent (the "Fiscal Agent'). The Issuer and the Dissemination Agent covenant and agree as follows: Section 1. Pumose of the Disclosure Agreement. This Disclosure Agreement is being executed and delivered by the Issuer for the benefit of the Owners of the Bonds and in order to assist the Participating Underwriters(as defined herein)in complying with S.E.C.-Rule 15c2-12(b)(5). Section 2. Definitions. In addition to the definitions set forth in the Fiscal Agent Agreement, which apply to any capitalized term used in this Disclosure Agreement unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annual Renort"shall mean any Annual Reports provided by the Issuer pursuant to,and as described in, Sections 3 and 4 of this Disclosure Agreement. "Beneficial Owner" shall mean any person which (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries) or (b) is treated as the owner of any Bonds for federal income tax purposes. "District" shall mean the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66). "Disclosure Representative"shall mean the Finance Director of the Issuer or his or her designee,or such other officer or employee as the Issuer shall designate in writing to the Dissemination Agent from time to time. "Dissemination Agent" shall mean Wells Fargo Bank, National Association, acting in its capacity as Dissemination Agent, or any successor Dissemination Agent designated in writing by the Issuer and which has filed with the Issuer a written acceptance of such designation. "Fiscal Year" shall mean the twelve month period beginning on July 1 of each year and ending on June 30 of the following year. "Listed Events"shall mean any of the events listed in Section 5(a)of this Disclosure Agreement. "National Repository" shall mean any Nationally Recognized Municipal Securities Repository for purposes of the Rule. The Nationally Recognized Municipal Securities Information Repository for purposes of the Rule are identified in the Securities and Exchange Commission website located at http://www.sec.gov/consumer/nrmsir.htm. RVPUBVCSNOw\722113.1 E-1 Resolution No. 06-402 Page 178 of 203 "Participating Underwriters" shall mean Stone & Youngberg LLC whose address is: One Ferry Building, San Francisco, California 94111. "Reoositorv" shall mean each National Repository and each State Repository. "Rule" shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934,as the same may be amended from time to time. "State Renositorv" shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule. As of the date of this Disclosure Agreement,there is no State Repository. "Tax-exemp " shall mean that interest on the Bonds is excluded from gross income for federal income tax purposes, whether or not such interest is includable as an item of tax preference or otherwise includable directly or indirectly for purposes of calculating any other tax liability, including any alternative minimum tax or environmental tax. Section 3. Provision of Annual Reports. (a) The Issuer shall, or shall cause the Dissemination Agent to, not later than February 1 of each year, commencing February 1, 2007, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Agreement; provided, however, that the Annual Report due on February 1, 2008, shall consist solely of the Official Statement. Not later than fifteen (15) Business Days prior to said date, the Issuer shall provide the Annual Report to the Dissemination Agent. In each case, the Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross- reference other information as provided in Section 4 of this Disclosure Agreement. The information contained or incorporated in each Annual Report shall be for the Fiscal Year which ended on the preceding June 30. The Issuer shall provide a written certification with each Annual Report furnished to the Dissemination Agent to the effect that such Annual Report constitutes the Annual Report required to be fumished by it hereunder. The Dissemination Agent may conclusively rely upon such certifications of the Issuer and shall have no duty or obligation to review any such Annual Report. (b) If the Dissemination Agent is unable to verify that an Annual Report has been provided to the Repositories by the date specified in subsection (a), the Dissemination Agent shall send a notice to each Repository in substantially the form attached as Attachment A. (c) The Dissemination Agent shall: 1. determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and 2. to the extent it can confirm such filing of the Annual Report, file a report with the Issuer certifying that the Annual Report has been provided pursuant to this Disclosure Agreement, stating the date it was provided and listing all the Repositories to which it was provided. (d) Notwithstanding any statement to the contrary, any filing under this agreement may be made solely by transmitting such filing to the Texas Municipal Advisory Council (the "MAC'), or any other central post office approved by the Securities and Exchange Commission as provided at htti)://www.disclosureusa.org unless the United States Securities and Exchange Commission has withdrawn the interpretive advice in its letter to the MAC dated September 7,2004. (e) The Issuer shall, or if received by the Dissemination Agent, the Dissemination Agent shall, deliver a copy of each Annual Report to the Participating Underwriter at the time the Annual Report is provided to the Repositories in accordance with this section. RVPUBUCSNO W V 22113.1 E-2 Resolution No. 06-402 Page 179 of 203 Section 4. Content of Annual Reports. The Annual Report shall contain or incorporate by reference the information set forth in Exhibit B, any or all of which may be included by specific reference to other documents, including official statements of debt issuances of the City, the District or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the MSRB. The City shall clearly identify each such other document so included by reference. Any or all of the items listed above may be incorporated by reference from other documents, including official statements of debt issues of the Issuer or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document incorporated by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The Issuer shall clearly identify each such other document so incorporated by reference. Audited financial statements of the Issuer shall be audited by such auditor as shall then be required or permitted by the laws of the State of California or the Fiscal Agent Agreement. Audited financial statements, if prepared by the Issuer, shall be prepared in accordance with generally accepted accounting principles as prescribed for governmental units by the Governmental Accounting Standards Board; provided, however, that the Issuer may from time to time, if required by federal or state legal requirements, modify the basis upon which its financial statements are prepared. In the event that the Issuer shall modify the basis upon which its financial statements are prepared, the Issuer shall provide a notice of such modification to each Repository, including the reference to the specific federal or state law or regulation specifically describing the legal requirements for the change in accounting basis. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the Issuer shall give or cause to be given, notice of the occurrence of any of the following events: 1. Delinquency in payment when due of any principal of or interest on the Bonds. 2. Occurrence of any default under the Fiscal Agent Agreement(other than as described in clause(1)above). 3. Amendment to or modification of the Fiscal Agent Agreement or this Disclosure Agreement modifying the rights of the Owners of the Bonds. 4. Giving of a notice of optional or unscheduled redemption of any of the Bonds. 5. Defeasance of the Bonds or any portion thereof. 6. Any change in any rating on the Bonds. 7. Adverse tax opinions or events affecting the Tax-exempt status of the Bonds. 8. Any unscheduled draw on the Reserve Fund or any account therein reflecting financial difficulties. 9. Unscheduled draws on credit enhancements reflecting financial difficulties. 10. Substitution of credit or liquidity providers,or their failure to perform. 11. The release, substitution or sale of property securing repayment of the Bonds(including property leased,mortgaged or pledged as such security). (b) The Dissemination Agent shall, within one (1) Business Day of obtaining actual knowledge of the occurrence of any of the•Listed Events (except events listed in clauses (a)(1), (4) or (5)), or as soon as is RVPUB\KSNOwV22113.1 E-3 Resolution No. 06-402 Page 180 of 203 reasonably possible, with no obligation to determine the materiality thereof, contact the Disclosure Representative, inform such person of the event, and request that the Issuer promptly notify the Dissemination Agent in writing whether or not to report the event pursuant to subsection(f). For the purpose of this Disclosure Agreement"actual knowledge"means actual knowledge at the corporate trust office of the Dissemination Agent by an officer of the Dissemination Agent with responsibility for matters related to the administration of the Fiscal Agent Agreement. (c) Whenever the Issuer obtains knowledge of the occurrence of a Listed Event,whether because of a notice from the Dissemination Agent pursuant to subsection (b) or otherwise, the Issuer shall as soon as possible determine if such event would constitute_material information for Owners of the Bonds under applicable Federal securities law,provided that any event under subsection(a) (6) will always be deemed to be material. (d) If the Issuer has determined that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law, the Issuer shall promptly notify the Dissemination Agent in writing. Such notice shall instruct the Dissemination Agent to report the occurrence pursuant to subsection(f). (e) If in response to a request under subsection (b), the Issuer determines that the Listed Event would not be material, the Issuer shall so notify the Dissemination Agent in writing and instruct the Dissemination Agent not to report the occurrence pursuant to subsection(f). (f) If the Dissemination Agent has been instructed by the Issuer to report the occurrence of a Listed Event, the Dissemination Agent shall file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository. Notwithstanding the foregoing: 1. Notice of the occurrence of a Listed Event described in subsections (a)(1), (4) or (5) shall be given by the Dissemination Agent unless the Issuer gives the Dissemination Agent affirmative instructions not to disclose such occurrence; and 2. Notice of Listed Events described in subsections(a)(4) and(5)need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to Owners of the affected Bonds pursuant to the Fiscal Agent Agreement. Section 6. Termination of Reporting Obligation. The Issuer's obligations under this Disclosure Agreement shall terminate upon the defeasance,prior redemption or payment in full of all of the Bonds. Section 7. Dissemination Agent. The Issuer may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Agreement, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The initial Dissemination Agent shall be Wells Fargo Bank, National Association. The Dissemination Agent may resign by providing thirty (30) days written notice to the Issuer and the Fiscal Agent. If at any time there is no designated Dissemination Agent appointed by the Issuer, or if the Dissemination Agent so appointed is unwilling or unable to perform the duties of the Dissemination Agent hereunder, the Issuer shall be the Dissemination Agent and undertake or assume its obligations hereunder. Section 8. Amendment: Waiver. Notwithstanding any other provision of this Disclosure Agreement, the Issuer may amend this Disclosure Agreement (and the Dissemination Agent shall agree to any amendment requested by the Issuer, provided the Dissemination Agent shall not be obligated to enter into any amendment increasing or affecting its duties or obligations), and any provision of this Disclosure Agreement may be waived, if such amendment or waiver is supported by an opinion of counsel expert in Federal securities law, acceptable to both the Issuer and the Dissemination Agent, to the effect that such amendment or waiver would not, in and of itself, cause the undertakings herein to violate the Rule if such amendment or waiver had been effective on the date hereof but taking into account any subsequent change in or official interpretation of the Rule. RVPUBUCSNOW\722113.1 E4 Resolution No. 06-402 Page 181 of 203 Section 9. Additional Information. Nothing in this Disclosure Agreement shall be deemed to prevent the Issuer from disseminating any other information, using the means of dissemination set forth in this Disclosure Agreement or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Agreement. If the Issuer chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Agreement, the Issuer shall have no obligation under this Disclosure Agreement to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. Section 10. Default. In the event of a failure of the Issuer to comply with any provision of this Disclosure Agreement, any Owner or Beneficial Owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the Issuer to comply with its obligations under this Disclosure Agreement. A default under this Disclosure Agreement shall not be deemed an event of default under the Fiscal Agent Agreement, and the sole remedy under this Disclosure Agreement in the event of any failure of the Issuer or the Dissemination Agent to comply with this Disclosure Agreement shall be an action to compel performance. Section 11. Duties, Immunities and Liabilities of the Dissemination Agent. Section 7.2 of the Fiscal Agent Agreement is hereby made applicable to this Disclosure Agreement as if this Disclosure Agreement were (solely for this purpose) contained in the Fiscal Agent Agreement. The Dissemination Agent shall be entitled to the protections and limitations afforded to the Fiscal Agent under said Section 7.2. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Agreement, and the Issuer agrees to indemnify and save the Dissemination Agent, its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its duties hereunder, including the costs and expenses (including attorneys' fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent's negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the Issuer for its services provided hereunder in accordance with its schedule of fees as amended from time to time and shall be reimbursed by the Issuer for all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder but solely from amounts in the Administrative Expense Fund established under the Fiscal Agent Agreement. Neither the Dissemination Agent nor the Fiscal Agent shall have any duty or obligation to review any information provided to it hereunder or shall be deemed to be acting in any fiduciary capacity for the Issuer,the Owners of the Bonds or any other party. The obligations of the Issuer under this section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. Any company succeeding to all or substantially all of the Dissemination Agent's corporate trust business shall be the successor to the Dissemination Agent hereunder without the execution or filing of any document or any further act. Section 12. Beneficiaries. This Disclosure Agreement shall inure solely to the benefit of the Issuer, the Dissemination Agent, the Participating Underwriters and the Owners from time to time of the Bonds, and shall create no rights in any other person or entity. RV PUBUCSNOW V 22113.1 E-5 Resolution No. 06-402 Page 182 of 203 Section 13. Counterparts. This Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Dated: January 1, 2007 City.of Rancho Cucamonga, for itself and on behalf of City of Rancho Cucamonga Community Facilities District 2006-02 (Amador on Route 66) By: City Manager Wells Fargo Bank,National Association, as Dissemination Agent By: Authorized Signatory RVPUB\KSNOW%722113.1 E-6 Resolution No. 06-402 Page 183 of 203 ATTACHMENT A NOTICE TO REPOSITORIES OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Rancho Cucamonga Name of Bond Issue: CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO. 2006-02(AMADOR ON ROUTE 66) 2007 Special Tax Bonds Date of Issuance: January_, 2007 NOTICE IS HEREBY GIVEN that the Issuer of has not provided an Annual Report with respect to the above-referenced Bonds as required by the Continuing Disclosure Agreement dated as of January 1, 2007 between the Issuer and Wells Fargo Bank,National Association, as Fiscal Agent. The Issuer anticipates that the Annual Report will be filed by Dated: Wells Fargo Bank,National Association, as Dissemination Agent on Behalf of the Issuer By: Authorized Signatory RVPUQUCSNO W V 22113.1 E-7 Resolution No. 06-402 Page 184 of 203 EXHIBIT B ISSUER ANNUAL REPORT City Of Rancho Cucamonga Community Facilities District No.2006-02 (Amador on Route 66) 2007 Special Tax Bonds This Annual Report is hereby submitted under Section 4 of the Continuing Disclosure Certificate dated as of January 1, 2007 executed by the undersigned (the "District') in connection with the issuance by the District of the above-captioned bonds. (a) Financial Statements. Attached to this Annual Report are (i) audited financial statements of the District and the City prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board, or (ii) unaudited financial statements of the District and the City (because the audited financial statements were not available by the Report Date), and the audited financial statements will be filed in the same manner as this Annual Report when they become available. (b) Yearly Report Provided to CDIAC. Attached to this Annual Report is copy of the most recent Yearly Fiscal Status Report required to be filed by the District with the California Debt and Investment Advisory Commission pursuant to the Act. The report includes the following information as of the close of the most recent fiscal year: I. The current minimum balance in the Reserve Fund. 2. The outstanding principal amount of the Bonds. 3. Balances in the Reserve Fund,Improvement Fund,and Bond Fund. 4. Assessed value of all parcels in the District subject to the Special Tax. 5. Total amount of Special Taxes due and total amount uncollected from properties within the District. 6. Total number of delinquent parcels within the District, total amount of Special Taxes due on delinquent parcels within the District, and information on foreclosure against delinquent parcels within the District. (c) Maturity and Redemption Schedule. Below is the maturity schedule for the outstanding Bonds and a listing of Bonds redeemed prior to maturity. RVPUBVLSN0N\722113.1 E-8 Resolution No. 06-402 Page 185 of 203 Maturity Schedule of the Bonds Principal Early Payment Date Principal Interest Redemption (September 1) Amount Rate Price Yield Date 2007 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 (d) Special Tax Prepayments. Below is a listing of all parcels within the District for which the Special Tax obligation was fully or partially prepaid for the prior fiscal year, along with the Special Tax prepayment amount. Parcel APN - Full or Partial Prepayment Prepayment Amount RVPUBUCSNOW\722113.1 E-9 - Resolution No. 06-402 Page 186 of 203 (e) Additional Delinquency Information. 1. Below is a listing of all parcels within the District that were delinquent in the payment of the Special Taxes,as applicable, in the aggregate of$4,000 or more for the prior fiscal year: Parcel APN Delinquency Amount Length of Delinquency Total: 2. Below is a listing of all parcels within the District that are under common ownership and were delinquent in the payment of the Special Taxes, as applicable, in the aggregate of $20,000 or more during the prior fiscal year: Parcel APN Delinquency Amount Length of Delinquency Total: 3. If the total delinquencies within the District as of the prior June 1 exceed 5% of the total Special Tax levied for the prior fiscal year, below is a listing of all parcels that were delinquent in the payment of the Special Taxes: Parcel APN Delinquency Amount Length of Delinquency Total: RVPUBVCSNOWV22113.1 E-10 Resolution No. 06-402 Page 187 of 203 (f) Property Ownership. Below is a listing of all property owners responsible for more than 5% of the Special Taxes levied within the District as shown on the San Bernardino County Assessor's last equalized tax roll prior to the September next preceding the Report Date,and each owner's percentage share of the Special Taxes. Parcel APN Property Owner Share of Special Taxes (g) Value to Debt Ratio. Attached is an updated version of Table 5 in the final Official Statement showing the value-to-debt calculation for the property in the District, but substituting assessed property values for the appraised values of such property. (h) Rate and Method. Below is a statement of any changes to the Rate and Method of Apportionment of Special Tax for the District during the prior fiscal year. Dated: CITY OF RANCHO CUCAMONGA, acting for and on behalf of COMMUNITY FACILITIES DISTRICT NO. 2006-02 (AMADOR ON ROUTE 66) By: Title: RVPWKSNOM722113.1 E-1 I Resolution No. 06-402 Page 188 of 203 CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO. 2006-02, (AMADOR ON ROUTE 66) 2007 SPECIAL TAX BONDS DEVELOPER CONTINUING DISCLOSURE AGREEMENT THIS CONTINUING DISCLOSURE AGREEMENT (the "Continuing Disclosure Agreement") is executed and delivered by William Lyon Homes, Inc., a California corporation (the "Developer"), and WELLS FARGO BANK, NATIONAL ASSOCIATION, a national banking association (the "Fiscal Agent" and "Dissemination Agent") in connection with the issuance by the City of Rancho Cucamonga (the"Issuer")of the$ aggregate principal amount Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds(the`Bonds"). The Bonds are being issued pursuant to a . Fiscal Agent Agreement dated as of December 1, 2006, between the Issuer and Wells Fargo Bank, National Association,as Fiscal Agent(the "Fiscal Agent Agreement"). The Dissemination Agent, the Fiscal Agent and the Developer hereby covenant and agree as follows: Section 1. Purpose of the Continuing Disclosure Agreement. This Continuing Disclosure Agreement is being executed and delivered by the Dissemination Agent, the Fiscal Agent and the Developer for the benefit of the owners of the Bonds and in order to assist the Participating Underwriters (as defined herein) in complying with S.E.C. Rule 15c2-12(b)(5). Section 2. Definitions. In addition to the definitions set forth in the Fiscal Agent Agreement, which apply to any capitalized term used in this Continuing Disclosure Agreement unless otherwise defined in this Section,the following capitalized terms shall have the following meanings: "Disclosure Representative" shall mean the officers executing this Continuing Disclosure Agreement or such other officer or employee as the Developer shall designate in writing to the Dissemination Agent and the Fiscal Agent from time to time. "Dissemination Agent"shall mean Wells Fargo Bank,National Association, acting in its capacity as the Dissemination Agent hereunder,or any successor Dissemination Agent designated in writing by the Issuer and which has filed with the Dissemination Agent or the Fiscal Agent a written acceptance of such designation. "District"shall mean Community Facilities District No. 2006-02 (Amador on Route 66). "Fiscal Agent Agreement" shall mean the Fiscal Agent Agreement referred to in the initial paragraph of this Continuing Disclosure Agreement. "Fiscal Year" shall mean the 12-month period commencing on July 1 of any year and ending on June 30 of the following year. "Issuer"shall mean City of Rancho Cucamonga for and on behalf of the District. "National Repository' shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. Currently,the following are National Repositories: RVI'MONOM722113.1 E-12 Resolution No. 06-402 Page 189 of 203 Bloomberg Municipal Repository - P. O.Box 840 . Princeton,NJ 08542-0840 (609)279-3200 FAX(609)279-5962 Internet address: Munis@Bloomberg.com Kenny Information Services,Inc. The Repository 65 Broadway, 16th Floor New York,NY 10006 Attn: Kenny Repository Service (212)770-4595 FAX(212) 797-7994 DPC Data Inc. One Executive Drive Fort Lee,NJ 07024 (201)346-0701 FAX(201)947-0107 Internet address: nrmsir@dpcdata.com Thomson NRMSIR Attn: Municipal Disclosure 395 Hudson Street, 3d Floor New York,NY 10014 (212)807-5001 or(800)689-8466 FAX(212) 989-2078 Internet address: Disclosure@Muller.com "Participating Underwriters"shall mean any of the original underwriters of the Bonds required to comply with the Rule in connection with the offering of the Bonds. The Participating Underwriter is Stone &Youngberg LLC whose address is: One Ferry Building, San Francisco,CA 94111. "Repository' shall mean each National Repository and each State Repository. "Rule" shall mean Rule 15c2-12(b)(5),adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934,as the same may be amended from time to time. "Semi-Annual Report" shall mean any Semi-Annual Report certified by the Developer pursuant to, and as described in, Sections 3 and 4 of this Continuing Disclosure Agreement. "Special Taxes" shall mean the Special Taxes levied by the Issuer on property in the District to pay debt service on outstanding Bonds. "State Repository" shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized as such by the Securities Exchange Commission. As of the date of this Continuing Disclosure Agreement, there is no State Repository. RVPUMKSN0WV22113.1 E-13 Resolution No. 06-402 Page 190 of 203 Section 3. Provision of Semi-Annual Reports. (a) The Dissemination Agent shall, not later than April 30 and October 31 of each year, commencing on April 30, 2007, provide to each Repository a Semi-Annual Report which is consistent with the requirements of Section 4 of this Continuing Disclosure Agreement. Not later than fifteen (15) calendar days prior to said date, the Developer shall provide the Semi-Annual Report to the Dissemination Agent and the Fiscal Agent(if the Fiscal Agent is not the Dissemination Agent). In each case, the Semi-Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross-reference other information as provided in Section 4 of this Continuing Disclosure Agreement. The Developer shall provide a written certification with each Semi- Annual Report furnished to the Dissemination Agent and the Fiscal Agent to the effect that such Semi- Annual Report constitutes the Semi-Annual Report required to be furnished by the Developer hereunder. The Dissemination Agent and the Fiscal Agent may conclusively rely upon such certifications of the Developer and shall have no duty or obligation to review such Semi-Annual Report. The information contained or incorporated in the Semi-Annual Reports due on April 30 shall be for the six-month period from September 1 of the preceding calendar year to February 28 of the current calendar year, and the information contained or incorporated in the Semi-Annual Reports due on October 31 shall be for the six month period from March 1 to August 30 of the current calendar year. (b) If by fifteen(15)calendar days prior to the date specified in subsection(a)for providing a Semi-Annual Report to the Repositories, the Dissemination Agent has not received a copy of the Semi- Annual Report, the Dissemination Agent shall contact the Developer to determine if the Developer is in compliance with subsection(a). (c) If the Dissemination Agent is unable to verify that a Semi-Annual Report has been provided to the Repositories by the date required in subsection(a), the Dissemination Agent shall send a notice to the Municipal Securities Rulemaking Board in substantially the form attached as Exhibit A. (d) The Dissemination Agent shall: (i) determine each year prior to the date for providing each Semi-Annual Report the name and address of each National Repository and each State Repository, if any; (ii) file with the Repositories any Semi-Annual Report that it receives from the Developer; and (iii) file a report with the Developer,the Issuer and(if the Dissemination Agent is not the Fiscal Agent) the Fiscal Agent certifying that the Semi-Annual Report has been provided pursuant to this Continuing Disclosure Agreement, stating the date it was provided and listing all the Repositories to which it was provided. (e) The Developer shall, or if received by the Dissemination Agent, the Dissemination Agent shall, deliver a copy of each Semi-Annual Report to the Participating Underwriter at the time the Semi- Annual Report is provided to the Repositories in accordance with this section. Section 4. Content of Semi-Annual Reports. The Semi-Annual. Report shall contain or incorporate by reference the following: 1. A statement summarizing the current status of construction and financing of the development of property owned by the Developer in the District presented in the same general format as the information in the Official Statement in the section entitled "THE DEVELOPER AND THE PROPOSED DEVELOPMENT WITHIN THE DISTRICT — General," "— The Developer and the Housing Project,"and"—The Proposed Housing Development;" RVPUBUCSN0w\722113.1 E-14 Resolution No. 06-402 Page 191 of 203 2. The total number of subdivided lots in the District sold by the Developer in the preceding Fiscal Year to homeowners and the number of subdivided lots and/or the acreage of any parcels of property sold by the Developer in such Fiscal Year to a purchaser other than a homeowner and the identification of each such purchaser; 3. The total number of parcels and the total acreage of property in the District which were owned by the Developer at the end of the preceding calendar year; 4. For Semi-Annual Reports due on April 30, any audited financial statements of the Developer, if such statements are prepared for the Developer in the ordinary course of business; 5. Information regarding a failure by the Developer pay any real property taxes (including the Special Taxes)levied on a parcel of property in the District which is owned by the Developer; 6. Information regarding any material default by the Developer on any commercial loan with respect to the construction or permanent financing of the improvements which are necessary to the development of property then owned by the Developer in the District; 7. Information regarding any material default by the Developer on any commercial loan secured by property within the District then owned by the Developer; 8. Information regarding any uncured payment default by the Developer on any commercial loan as to which the Developer is a borrower or guarantor (whether or not such loan is secured by property in the District) and as to which the lender has recourse against the Developer; 9. Information regarding the filing by the Developer a petition in bankruptcy or any determination by a court that the Developer is unable to pay its debts as they become due; 10. Information regarding the filing of any lawsuit with claim for damages in excess of $1,000,000 against the Developer which may adversely affect the completion of the development of property then owned by the Developer within the District,and 11. Any event that would constitute an Event of Default under the Purchase and Sale Agreement between Lewis Investment Company,LLC and William Lyon Homes, Inc. dated as of November 30, 2004. Any or all of the items listed above may be incorporated by reference from other documents, including official statements of debt issues of the Issuer or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission or any offering statement of any securities offering of the Developer or any related or affiliated entity of the Developer. If the document incorporated by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. Section 5. Termination of Reporting Obligation; Reporting Obligation of Transferees. The Developer's obligations under this Continuing Disclosure Agreement, unless sooner terminated as provided below, shall terminate upon the defeasance, prior redemption or payment in full of all of the Bonds. The Developer shall have no further obligation under this Continuing Disclosure Agreement when the Developer and any owner of a 25% or greater interest in the Developer or a subsidiary or affiliated entity of the Developer no longer owns Undeveloped Property (as defined in the Rate and Method of Apportionment of Special Tax) in the District which is responsible for payment of 10% or more of the Special Taxes levied on property in the District. In such event, the Developer shall provide RVPUBUCSNOWV22113.1 E-15 Resolution No. 06-402 Page 192 of 203 written notice to the Fiscal Agent that the Developer has no further obligation under this Continuing Disclosure Agreement. Section 6. Amendment. (a)This Continuing Disclosure Agreement may be amended, by written agreement of the parties, without the consent of the owners of the Bonds, if all of the following conditions are satisfied: (1)such amendment is made in connection with a change in circumstances that arises from a change in legal (including regulatory)requirements, a change in law(including rules or regulations) or in interpretations thereof, or a change in the identity, nature or status of the Developer or the type of business conducted by the Developer, (2) this Continuing Disclosure Agreement as so amended would have complied with the requirements of the Rule as of the date of this Continuing Disclosure Agreement, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances, (3) the Issuer or Developer shall have delivered to the Fiscal Agent an opinion of nationally recognized bond counsel or counsel expert in federal securities law, addressed to the Issuer and the Fiscal Agent, to the same effect as set forth in clause (2)above, (4) the Issuer shall have delivered to the Dissemination Agent an opinion of nationally recognized bond counsel or counsel expert in federal securities law, addressed to the Issuer and the Fiscal Agent, to the effect that the amendment does not materially impair the interests of the owners of the Bonds, and(5) the Issuer or the Developer shall have delivered copies of such opinion and amendment to each Repository. (b) This Continuing Disclosure Agreement may be amended, by written agreement of the parties,upon obtaining consent of the owners of at least 25%of the outstanding Bonds. (c) To the extent any amendment to this Continuing Disclosure Agreement results in a change in the type of financial information or operating data provided pursuant to this Continuing Disclosure Agreement, the first Semi-Annual Report provided thereafter shall include a narrative explanation of the reasons for the amendment and the effect of the change. (d) If an amendment is made to the basis on which financial statements are prepared, the Semi-Annual Report for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. Such comparison shall include a quantitative and, to the extent feasible, qualitative discussion of the differences in the accounting principles and the effect of the change in the accounting principles on the presentation of the financial information. Section 7. Additional Information. Nothing in this Continuing Disclosure Agreement shall be deemed to prevent the Issuer or the Developer from disseminating any other information,using the means of dissemination set forth in this Continuing Disclosure Agreement or any other means of communication, or including any other information in any Semi-Annual Report, in addition to that which is required by this Continuing Disclosure Agreement. If the Issuer or the Developer chooses to include any information in any Semi-Annual Report in addition to that which is specifically required by this Continuing Disclosure Agreement, the Issuer or the Developer shall have no obligation under this Continuing Disclosure Agreement to update such information or include it in any future Semi-Annual Report. . Section 8. Default. In the event of a failure of the Developer to comply with any provision of this Continuing Disclosure Agreement, any beneficial owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the Developer to comply with its obligations under this Continuing Disclosure Agreement. A default under this Continuing Disclosure Agreement shall not be deemed a default under the Fiscal Agent Agreement and the sole remedy under this Continuing Disclosure Agreement in the event of any failure of the Developer to comply with this Continuing Disclosure Agreement shall be an action to compel performance. RVPUB\KSNOW\722113.1 E-16 Resolution No. 06-402 Page 193 of 203 Section 9. Duties, Immunities and Liabilities of Fiscal Agent and Dissemination Agent: Compensation. Article VII of the Fiscal Agent Agreement is hereby made applicable to this Continuing Disclosure Agreement as if this Continuing Disclosure Agreement were (solely for this purpose) contained in the Fiscal Agent Agreement. The Dissemination Agent and the Fiscal Agent shall have only such duties as are specifically set forth in this Continuing Disclosure Agreement.The Developer agrees to indemnify and save the Dissemination Agent, the Fiscal Agent, their officers, directors, employees and agents, harmless (each an "Indemnified Party") against any loss, expense and liabilities which it may incur to the extent arising out of the negligence or willful misconduct of the Developer in the performance of its obligations hereunder, including the costs and expenses (including reasonable attorney's fees of counsel acceptable to the Developer) of defending against any claim of such liability, but excluding losses, expenses and liabilities, in any event, to the extent due to the negligence or willful misconduct of an Indemnified Party. The Dissemination Agent shall be paid compensation by the Issuer for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. Neither the Dissemination Agent nor the Fiscal Agent shall have any duty or obligation to review any information provided to it hereunder or shall be deemed to be acting in any fiduciary capacity for the Issuer, the District the owners of the Bonds, or any other party. The obligations of the Developer under this section shall survive resignation or removal of the Dissemination Agent or the Fiscal Agent and payment of the Bonds. Section 10. Resignation or Termination. The Dissemination Agent may resign upon 30 days' notice. Upon the Dissemination Agent's resignation, the Developer and the Issuer shall appoint a successor Dissemination Agent. Section 11. Notices. Any notices or communications to or among any of the parties to this Disclosure Agreement may be given as follows: If to the Issuer City of Rancho Cucamonga 10500 Civic Center Drive Rancho Cucamonga,CA 91730 Attention: Deputy City Manager Telephone: (909)477-2700 Telecopier: (909)477-2846 If to the Fiscal Agent: Wells Fargo Bank,National Association 707 Wilshire Boulevard, 17t'Floor Los Angeles,CA 90071 Telephone: (213)614-3353 Telecopier: (213)614-3355 If to the Developer: William Lyon Homes 4490 Von Karman Avenue Newport Beach, CA 92660-2008 Telephone: (949)476-5467 Telecopier: (949)252-2566 Section 12. Beneficiaries. This Continuing Disclosure Agreement shall inure solely to the benefit of the Issuer, the Developer, the Fiscal Agent, the Dissemination Agent, the Participating Underwriters and beneficial owners from time to time of the Bonds,and shall create no rights in any other person or entity. RV PUBUCSNO W V 22113.1 E-17 Resolution No. 06-402 Page 194 of 203 Section 13. Counterparts. This Continuing Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Dated: January 1, 2007 WILLIAM LYON HOMES, INC., a California corporation By: Name: Title: By: Name: Title: Date: January 1,2007 WELLS FARGO BANK,NATIONAL ASSOCIATION, as Dissemination Agent and Fiscal Agent By: Authorized Officer RVI'MONOW\722113.1 E-18 Resolution No. 06-402 Page 195 of 203 EXHIBIT A NOTICE TO MUNICIPAL SECURITIES RULEMAKING BOARD OF FAILURE TO FILE SEMI-ANNUAL REPORT Name of Issuer: CITY OF RANCHO CUCAMONGA Name of Bond Issue: COMMUNITY FACILITIES DISTRICT NO. 2006-02 (AMADOR ON ROUTE 66) 2007 Special Tax Bonds Date of Issuance: January_,2007 NOTICE IS HEREBY GIVEN that (the "Developer") has not provided an Semi-Annual Report with respect to the above-named Bonds as required by the Continuing Disclosure Agreement dated as of January 1, 2007 between the Developer and Wells Fargo Bank,National Association, as Dissemination Agent. The Developer anticipates that the Semi-Annual Report will be filed by Dated: WELLS FARGO BANK,NATIONAL ASSOCIATION, as Dissemination Agent on behalf of the Merchant Builder cc: Issuer By: Authorized Officer RVPUB\KSNOW\722113.1 E-19 Resolution No. 06-402 Page 196 of 203 APPENDIX F FORM OF OPINION OF BOND COUNSEL 12006 Mayor and City Council City of Rancho Cucamonga 10500 Civic Center Drive P.O.Box 807 Rancho Cucamonga, CA 91730 BOND OPINION S CITY OF RANCHO CUCAMONGA COMMUNITY FACILITIES DISTRICT NO.2006-02 (AMADOR ON ROUTE 66) 2007 SPECIAL TAX BONDS Ladies and Gentlemen: We have acted as bond counsel in connection with the issuance by the City of Rancho Cucamonga (the "City") for and on behalf of Community Facilities District No. 2006-02 (Amador on Route 66) (the "District') situated in and formed by the City, of S aggregate principal amount of the City of Rancho Cucamonga Community Facilities District No. 2006-02 (Amador on Route 66) 2007 Special Tax Bonds (the `Bonds"). The Bonds are issued pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the "Act'), a resolution adopted by the City Council on December 6, 2006(the"Resolution"),and a Fiscal Agent Agreement, dated as of December 1, 2006 (the"Fiscal Agent Agreement'), between the City and Wells Fargo, National Association, as fiscal agent (the "Fiscal Agent'). We have examined the Act, the Resolution, the Fiscal Agent Agreement and certified copies of the proceedings taken for the issuance and sale of the Bonds. As to questions of fact which are material to our opinion, we have relied upon the representations of the City without having undertaken to verify the accuracy of any such representations by independent investigation. Based upon such examination, we are of the opinion, as of the date hereof, that the proceedings referred to above have been taken in accordance with the laws and the Constitution of the State of California, and that the Bonds,having been issued in duly authorized form and executed by the proper officials and delivered to and paid for by the purchaser thereof, and the Fiscal Agent Agreement having been duly authorized and executed by the proper official, constitute the legally valid and binding obligations of the City, for and on behalf of the District, enforceable in accordance with their terms subject to the qualifications specified below. Except where funds are otherwise available, as may be permitted by law, the Bonds are payable, as to both principal and interest, solely from certain special taxes to be levied and collected within the District and other funds available therefor held under the Fiscal Agent Agreement. The Internal Revenue Code of 1986, as amended (the "Code"), sets forth certain investment, rebate and related requirements which must be met subsequent to the issuance and delivery of the Bonds for the interest on the Bonds to be and remain exempt from federal income taxation. Noncompliance with such requirements could cause the interest on the Bonds to be subject to federal income taxation retroactive to the date of issuance of the Bonds. Pursuant to the Fiscal Agent Agreement, the City has covenanted to comply with the requirements of the Code and applicable regulations promulgated thereunder. RVPUBVCSN0WW22113.1 F-I Resolution No. 06-402 Page 197 of 203 We are of the opinion that, under existing statutes, regulations, rulings and court decisions, and assuming compliance by the District with the aforementioned covenant, the interest on the Bonds is excluded from gross income for purposes of federal income taxation and is exempt from personal income taxation imposed by the State of California. We are further of the opinion that interest on the Bonds is not a specific preference item for purposes of the alternative minimum tax provisions of the Code. However, interest on the Bonds received by corporations will be included in corporate adjusted current earnings, a portion of which may increase the alternative minimum taxable income of such corporations. The difference between the issue price of a Bond (the first price at which a substantial amount of the Bonds of the same maturity is to be sold to the public) and the stated redemption price at maturity with respect to such Bond constitutes original issue discount, and the amount of original issue discount that accrues to the owner of the Bond is excluded from the gross income of.such owner for federal income tax purposes, is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations,and is exempt from State of California personal income tax. Although interest on the Bonds is excluded from gross income for purposes of federal income taxation, the accrual or receipt of interest on the Bonds may otherwise affect the federal income tax liability of the recipient. The extent of these tax consequences will depend on the recipient's particular tax status or other items of income or deduction. We express no opinion regarding any such consequences. The opinions expressed herein may be affected by actions which may be taken (or not taken) or events which may occur (or not occur) after the date hereof. We have not undertaken to determine, or to inform any person,whether any such actions or events are taken or occur or are not taken or do not occur. The rights of the owners of the Bonds and the enforceability of the Bonds and the Fiscal Agent Agreement may be subject to bankruptcy, insolvency, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted, and their enforcement may be subject to the exercise of judicial discretion in accordance with general principles of equity. Respectfully submitted, RVPUB\KSNOW\722113.1 F-2 Resolution No. 06-402 Page 198 of 203 APPENDIX G GENERAL INFORMATION ABOUT THE CITY OF RANCHO CUCAMONGA General The City of Rancho Cucamonga (the "City") is located in the foothills of the Los Angeles-San Bernardino Basin in the western portion of San Bernardino County, approximately 40 miles east of the City of Los Angeles and 18 miles west of the City of San Bernardino. The City covers approximately 40.2 square miles and is bordered by Ontario on the south, Upland on the west and Fontana to the east; to the north are Cucamonga Peak and Mount Baldy. Municipal Government The City was incorporated on November 30, 1977, as a general law city operating under the council- manager form of government. It is governed by a five-member City Council (the "Council"), which includes a Mayor who is elected at large for a four year term, and four Council Members are elected at large for staggered four year terms. The Council appoints the City Manager and City Attorney. The City Manager is responsible for the daily administration of City affairs and for implementing Council policy and program decisions. The current Council members are as follows: Donald J.Kurth, M.D., Mayor Diane Williams,Mayor Pro Tem Rex Gutierrez,Councilmember L. Dennis Michael,Councilmember Sam Spagnolo,Councilmember The City's General Plan provides a coordinated policy of development planning, balancing residential, commercial, and industrial expansion. Coordinated transportation planning with the Southern California Regional Association of Governments and the County of San Bernardino is being provided by a traffic model that sets forth the optimum size of streets and timing necessary to accommodate traffic on both existing and future streets. Population Prior to incorporation,the area generally within the corporate boundaries of the City experienced a rapid growth in population. Population figures for the City, the County and the State for the last six years along with population figures for 1980, 1990 and 2000 are shown in the following table. CITY OF RANCHO CUCAMONGA Population Estimates City of County of Year Rancho Cucamonga San Bernardino State of California 1980 55,250 895,016 23,782,000 1990 98,500 1,418,380 29,758,213 2000 125,585 1,689,281 34,3 36,091 2001 130,842 1,741,137 35,037,000 2002 137,119 1,783,656 35,301,000 2003 147,462 1,842,904 35,691,442 2004 155,723 1,897,950 36,271,091 2005 161,830 1,946,202 36,810,358 2006 170,479 1,991,829 37,172,015 Source: State Department of Finance estimates(as of January 1). RVPUBUCSNOw\722113.1 G-1 Resolution No. 06-402 Page 199 of 203 Employment The City is included in the Riverside-San Bernardino Metropolitan Statistical Area ("MSA"). The unemployment rate in the Riverside-San Bernardino MSA was an estimated 4.6% during May 2005. This compares to the unadjusted unemployment rates of 5.5% for Los Angeles County and 5.3% for California for the same month. The following table summarizes the civilian labor force, employment and unemployment in the County for the calendar years 2001 through 2005. These figures are Countywide. statistics and may not necessarily accurately reflect employment trends in the City. RIVERSIDE-SAN BERNARDINO-ONTARIO METROPOLITAN STATISTICAL AREA Civilian Labor Force, Employment and Unemployment (Annual Averages) 2001 2002 2003 2004 2005 Civilian Labor Force(l) 1,504,400 1,566,400 1,618,400 1,688,800 1,711,800 Civilian Employment 1,423,000 1,472,700 1,529,400 1,586,200 1,625,500 Civilian Unemployment 81,500 93,700 89,000 82,600 86,300 Civilian Unemployment Rate 5.4% 5.0% 5.5% 5.0% 5.0% Wage and Salary Emplovment z1 Total All Industries 1,072,900 1,114,900 1,152,400 1,190,300 1,235,400 Total Farm 21,200 19,900 18,700 18,400 18,000 Total Nonfarm 1,051,700 1,095,000 1,133,700 1,171,900 1,217,100 Natural Resources and Mining 1,200 1,300 1,200 1,200 1,300 Construction 89,600 93,900 103,400 115,000 122,200 Manufacturing 114,900 115,600 118,500 119,600 120,200 Trade Transportation&Utilities 227,700 238,200 249,900 262,300 273,900 Wholesale Trade 40,100 42,900 43,100 45,200 49,200 Retail Trade 140,500 146,000 154,400 160,800 165,000 Information 14,700 14,000 13,900 13,600 14,400 Financial Activities 38,800 40,600 44,400 45,800 48,700 Professional and Business Services 102,500 111,800 121,600 126,800 132,500 Educational and Health Services 109,900 116,000 118,100 117,800 120,000 Leisure and Hospitality 106,000 109,500 113,200 116,600 122,400 Government 208,800 216,200 211,300 214,800 220,400 Source: State of California Employment Development Department. (p Annual labor force data is by place of residence; includes self-employed individuals, unpaid family workers, household domestic workers,and workers on strike. - (2) Industry employment is by place of work; excludes self-employed individuals, unpaid family workers, household' domestic workers,and workers on strike. The total number of nonfarm jobs in Riverside and San Bernardino counties increased by 139,100 jobs between 2001 and 2005 to reach 1,217,100 jobs. Construction employment grew by 30,400jobs. The professional and business services industry division also added 27,600 jobs. Trade, transportation and utilities grew by 38,000 jobs. Other industry divisions with year-over job gains between 2001 and 2005 include: manufacturing(up 6,400 jobs); wholesale trade (up 5,300 jobs); retail trade (up 22,400 jobs); financial activities (up 8,400 jobs); educational and health services (up 9,700 jobs), leisure and hospitality (up 10,500 jobs), professional government(up 10,400 jobs). RVPUBUCSNOWV22113.1 G-2 Resolution No. 06-402 Page 200 of 203 Major Employers The following table lists the major manufacturing and non-manufacturing employers within the City of Rancho Cucamonga and their estimated number of employees as of August 2005. CITY OF RANCHO CUCAMONGA Major Employers As of August 2005 Number of Emnlover Emnlovees Type of Business Chaffey Community College 1,100 Education Etiwanda School District 1,015 Education Alta Loma School District 920 Education Frito-Lay Inc. 600 Snack Food Manufacturer C.W. Construction 600 Special Trades Mission Foods 573 Nondurable Wholesale/Food Mfg. Central School District 500 Education Target 475 General Merchandise Southern California Edison 450 Electric, Gas, Sanitation Mercury Insurance Company 437 Insurance' Wal-Mart Stores, Inc. 427 General Merchandise City of Rancho Cucamonga 410 Government Costco Wholesale Corp. 375 General Merchandise Tamco 300 Metal Manufacturer The Cheesecake Factory 300 Restaurant Albertson's 278 Food Stores I C Penney Corp., Inc. 270 Department Stores Cucamonga School District 265 Education Safetran Systems Corporation 250 Electronic equipment Proficient Food Company 225 Wholesale General Motors 205 Service and Parts Operations Robinson's May 200 Department Stores PAC-Rancho,Inc. 196 Metal Manufacturer Wickes Furniture 182 Special Warehousing& Storage Lucille's Smokehouse BBQ 180 Restaurant Source: Rancho Cucamonga Redevelopment Agency. RV PUBUCSNOW V 22113.1 G-3 Resolution No. 06-402 Page 201 of 203 Commercial Activity In the calendar year 2005, total taxable transactions in the City were $ or approximately 33% greater than total taxable transactions of $ that occurred in the City in calendar year 2001. A summary of historic taxable sales within the City during the past five years is shown in the following table. CITY OF RANCHO CUCAMONGA Taxable Transactions (figures in thousands) Retail Stores 2001 2002 2003 2004 2005 Apparel Stores $22,735 $19,553 $16,216 $42,400 General Merchandise 238,841 529 298,154 380,401 Food Stores 76,026 097 82,154 80,083 Eat and Drink 130,229 138,880 155,903 181,973 Furniture 19,448 22,202 39,702 99,573 Building Materials 125,897 142,899 162,629 200,152 Automotive 17,397 18,865 19,678 23,681 Service Station 72,899 67,778 89,451 105,112 Other Retail Stores 176,164 164,431 173,072 209,422 Total Retail $879,636 $912,234 $1,037,000 $1,322,813 Non-Store $329,102 - $380,386 $375,665 - $425,309 TOTAL OUTLETS $1,208,738 $1,292,620 $1,412,665 $1,748,122 Source: State Board of Equalization. til Drug stores have been merged with general merchandise stores and packaged liquor stores have been merged with other retail stores. Construction Activity Building activity for the past ten fiscal years in the City is shown in the following table. CITY OF RANCHO CUCAMONGA Construction Activity Number of Fiscal Permits Building Permit Year Issued Valuation 1996-97 3,336 138,045,375 1997-98 3,330 185,119,239 1998-99 3,465 259,593,466 1999-00 3,841 370,105,582 2000-01 4,050 . 454,882,923 2001-02 4,549 498,964,341 2002-03 5,229 532,582,019 2003-04 5,327 754,911,074 2004-05 5,364 711,730,564 2005-06 4,790 558,062,563 Source:City of Rancho Cucamonga Comprehensive - Annual Financial Report FY 2005-06. RVPUBUCSNOwt722113.1 G4 Resolution No. 06-402 Page 202 of 203 Public Utilities and Services Police protection is contracted from the San Bernardino County Sheriff's Department. A Sheriff's substation is located within the City limits. Fire protection and rescue service are provided by the City-managed Fire Protection District, which covers an area of approximately 53 square miles. Southern California Edison Company furnishes electricity and Southern California Gas Company furnishes natural gas to the City. Industrial waste and sewer services are provided by the Inland Empire Utilities Agency (formerly, the Chino Basin Municipal Water District), and water is furnished to the City by the Cucamonga Valley Water District. Community Facilities The City of Rancho Cucamonga currently has 26 parks and 7 community centers for residents. Library services are provided by the City. Rancho Cucamonga Quakes baseball club (an Anaheim Angels minor league affiliate)currently plays its home games at the City's sports complex,the Epicenter. Education Six school districts serve the residents of the City providing local educational opportunities from kindergarten through junior college. Major colleges and universities are located within commuting distance to the City providing residents with both public and private educational opportunities inmost of the major professions. Transportation Two interstate highways traverse the area. Interstate 10 is located south of the City's boundary and runs east and west, Interstate 210 is located north of the City's boundary and also runs east and west and Interstate 15 in the eastern section of the city runs north and south. Through these highways the City is linked by interstate highways to all areas of the State and to other states to the east. Three transcontinental railroads provide freight service to the City: Union Pacific Railroad, Southern Pacific Railroad, and the Atchison, Topeka and Santa Fe Railroad. Amtrak and Metrolink provide passenger service to the City. Several truck terminals are located nearby: Airline service from Ontario International Airport, which is adjacent to the City's southern boundary, is provided to approximately 50 cities in the United States. The airport has the capacity to serve wide-bodied jet airplanes and has recently undergone an expansion. Los Angeles International Airport is located approximately 40 miles to the west of the City. The Port of Los Angeles is located approximately 45 miles to the west and the Port of Long Beach is located approximately 75 miles to the southwest. Greyhound and Continental Trailways provide transcontinental bus service. The Southern California Rapid Transit District and Omnitrans furnish intercounty and local bus service. RVPUB\KSNOW\722113.1 G-5 Resolution No. 06-402 Page 203 of 203 APPENDIX H SUMMARY ABSORPTION STUDY RVPUB\KSNOW\722113.1 - H-1