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HomeMy WebLinkAboutCity of Huntington Beach Community Facilities Districts - CF '° -� - p_ UvU Nm-,Vie Council/Agency Meeting Held: Deferred/Continued to: A proved ❑ Condit onally Approved ❑ Denied �LM'h Cler 's ignature Council Meeting Date: October 15, 2001 Department ID Number: AS 01- 36 50,9s CZ CITY OF HUNTINGTON BEACH o REQUEST FOR COUNCIL ACTION C--) I C:) SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS air= SUBMITTED BY: RAY SILVER, City Administrator ano ac PREPARED BY: CLAY MARTIN, Director of Administrative Services n SUBJECT: REFUNDING BONDS FOR COMMUNITY FACILITIES ISTRICTS 1990-1 (Goldenwest and Ellis),/jc) ,,7O0/_ i7 Statement of Issue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachments) Statement of Issue: Should the City Council adopt a resolution authorizing the issuance of special refunding bonds due to favorable interest rates? Funding Source: Special revenue refunding Bond proceeds. Recommended Action: Adopt Resolution! #,?00/- 7y approving proceeding with the issuance of 2001 special tax refunding bonds on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 and approving related documents and actions. Alternative Action(s): Do not issue refunding bonds and let the existing bonds remain to maturity. Analysis: The proposed special tax refunding bonds are to take advantage of the present favorable interest rates. The resulting debt service savings will be applied to reduce the special taxes paid by the affected homeowners. The City issued the original Community Facilities District Bonds on August 9, 1990. The original bonds will fully mature in October of 2020. The refunding bonds will maintain the same maturity date, but the reduction in interest rates will provide an annual special tax payment savings of approximately seven percent (7%) for each property owner within the district. AUEST FOR COUNCIL ACTT` A MEETING DATE: October 15, 2001 DEPARTMENT ID NUMBER: AS 01-036 Environmental Status: Does not apply. Attachment(s): City Clerk's Page Number ',No. Description 1. City Resolution No.0?00/.74 2. Official Statement RCA Author: Dan T.Villella Refunding Bonds for Community Facilities District -2- 10/2/01 11:37 AM RESOLUTION NO. 2001-74 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH AUTHORIZING THE ISSUANCE OF 2001 SPECIAL TAX REFUNDING BONDS OF THE CITY FOR AND ON BEHALF OF THE CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA), APPROVING AND DIRECTING THE EXECUTION OF A FISCAL AGENT AGREEMENT AND AN ESCROW AGREEMENT, APPROVING THE SALE OF SUCH BONDS,AND APPROVING OTHER RELATED DOCUMENTS AND ACTIONS WHEREAS, the City Council has conducted proceedings under and pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act"), to form the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis. Area) (the "District"), to authorize the levy of special taxes upon the land within the District, and to issue bonds secured by said special taxes to finance certain facilities; and The City Council, as legislative body of the District, authorized the issuance of bonds of the City for the District in the original principal amount of S2,400,000 designated City of Huntington Beach Community Facilities District No. 1990-1 (Goldenvest/Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"), the Prior Bonds having been issued on August 9, 1990, pursuant to the Act and Resolution 6174 of the City Council; and The City Council has determined that due to favorable interest rates, it is in the best interests of the City and the District that the Prior Bonds be refunded, with the resulting savings to be applied to reduce the special taxes paid by the affected homeowners; and There has been submitted to the City Council a fiscal agent agreement (the "Fiscal Agent Agreement") providing for the issuance of special tax refunding bonds of the City (the "Bonds"), for and on behalf of the District, and the City Council,with the aid of its staff, has reviewed the Fiscal Agent Agreement and found it to be in proper order, and now desires to approve the Fiscal Agent Agreement and the issuance of the Bonds; and There has been presented to the City Council an escrow agreement (the "Escrow Agreement"), providing for the creation of an escrow fund which will be used to refund and redeem the Prior Bonds and the City Council now desires to approve such agreement in connection with the refunding of the Prior Bonds; and The City proposes to sell the Bonds to O'Connor SWS Securities (the "Underwriter") pursuant to the terms of a bond purchase agreement (the "Bond Purchase Agreement") by and between the City and the Underwriter, and the Underwriter proposes to offer the Bonds to the investing public by means a preliminary official statement (the "Preliminary Official Statement"); and SF:2001 Resol:2001 Special Tar Refunding Bonds Res. No. 2001-74 City staff has caused to be prepared a draft of goals and policies for community facilities districts of the City (the "Goals and Policies"), the form of which is on file with the City Clerk, and this City Council has duly considered said Goals and Policies and desires to approve them at this time so that the terms of any refunding bonds can be structured to comply with such Goals and Policies; and It appears that each of said documents and instruments which are now before this meeting is in appropriate form and is an appropriate document or instrument to be executed and delivered for the purpose intended; and 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 in due time, form and manner as required by the laws of the State of California, including the Act. NOW, THEREFORE, it is hereby ORDERED and DETERMINED, as follows: SECTION 1. Adoption of Goals and Policies. The Goals and Policies, in the form on file with the City Clerk, are hereby adopted as the local goals and policies of the City for community facilities districts, and are intended to satisfy the requirements of section 53312.7(a) of the Act. SECTON 2. Issuance of Bonds; Approval of Fiscal Agent Agreement and Escrow Agreement.. Pursuant to the Act, this Resolution and the Fiscal Agent Agreement, special tax refunding bonds of the City for the District designated as "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" in an aggregate principal amount not to exceed $2,400,000, are hereby authorized to be issued. The Bonds shall be executed in the form set forth in and otherwise as provided in the Fiscal Agent Agreement. In furtherance of the issuance of the Bonds, the City Council hereby makes the following findings and determinations: (a) it is prudent in the management of the fiscal affairs of the City, the City Council and the District to issue the Bonds for the purpose of refunding the Prior Bonds, (ii) the total net interest cost to maturity on the Bonds plus the principal amount of the Bonds will not exceed the total net interest cost to maturity on the Prior Bonds plus the principal amount of the Prior Bonds, and (ill) the Bonds are in compliance with the Goals and Policies. The City Council hereby approves the Fiscal Agent Agreement in the forn on file with the City Clerk. The Mayor, the City Administrator, the City Treasurer, the Administrative Services Director or the Finance Officer (the "Designated Officers") is hereby authorized and directed to execute the Fiscal Agent Agreement, for and in the name and on behalf of the City and the District, in such form, together with any additions thereto or changes therein deemed necessary or advisable by the a Designated Officer upon consultation with Bond Counsel. The proceeds of the Bonds shall be applied by the City for the purposes and in the amounts as set forth in the Fiscal Agent Agreement. The City Council hereby authorizes the delivery and performance by the City of the Fiscal Agent Agreement. For purposes of section 53363.2 of the Act, (i) it is expected that the purchase of the Bonds will occur on or after November 14, 2001, (ii) the date, denomination, maturity dates, places of payment and form of the Bonds shall be as Res. No. 2001-74 set forth in the Fiscal Agent Agreement, (iii) the maximum rate of interest to be paid on the Bonds shall be seven percent (7%) with the actual rate or rates to be set forth in the Fiscal Agent Agreement as executed, (iv) the place of payment for the Prior Bonds shall be as set forth in the fiscal agent agreement for the Prior Bonds; and (v) the designated costs of issuing the Bonds shall be as described in section 53363.8(a) of the Act, and as otherwise described in the Fiscal Agent Agreement, in the Official Statement for the Bonds and the closing certificates for the Bonds, including Bond Counsel and Disclosure Counsel fees and expenses, Underwriter's discount, financial advisor fees and expenses, printing costs for the Official Statement, escrow verification costs, initial fiscal agent fees and costs of City staff incurred in connection with the sale and issuance of the Bonds. The City Council hereby approves the refunding of the Prior Bonds with the proceeds of the Bonds, in accordance with the provisions of the documents pursuant to which such Prior Bonds were sold and delivered, and the Escrow Agreement, between the City and the fiscal agent for the Prior Bonds. The City Council hereby approves the Escrow Agreement in the form on file with the City Clerk. The City Council hereby authorizes and directs a Designated Officer to execute and deliver the final form of the Escrow Agreement for and in the name and on behalf of the City, in such form, together with any changes therein or additions thereto deemed advisable by the Finance Officer upon consultation with Bond Counsel. The City Council hereby authorizes the delivery and performance by the City of the Escrow Agreement. SECTION 3. Delivery of the Bonds. The Bonds, when executed, shall be delivered to U.S. Bank Trust National Association (the "Fiscal Agent") for authentication. The Fiscal Agent is hereby requested and directed to authenticate the Bonds by executing the Fiscal_Agent's certificate of authentication and registration appearing thereon, and to deliver the Bonds, when duly executed and authenticated, to the Underwriter or its order in accordance with written instructions executed on behalf of the City by the a Designated Officer, which instructions such officer is hereby authorized and directed, for and in the name and on behalf of the City, to execute and deliver to the Fiscal Agent. Such instructions shall provide for the delivery of the Bonds to the Underwriter or its order in accordance with the Bond Purchase Contract, upon payment of the purchase price therefor. SECTION 4. Sale of the Bonds. The City Council hereby approves the sale of the Bonds to the Underwriter. The Bond Purchase Contract, in the form on file with the City Clerk, be and the same is hereby approved, and a Designated Officer is hereby authorized and directed to execute the Bond Purchase Contract in said form, with such changes, insertions and omissions as may be approved by such official, provided that the aggregate principal amount of the Bonds does not exceed the amount set forth in Section 1, the Underwriter's discount on the Bonds does not exceed 1.1% and the requirements of clause (ii) of the second paragraph of Section 1 are met. The City Council hereby finds and determines that the sale of the Bonds at negotiated sale as contemplated by the Bond Purchase Contract will result in a lower overall cost. SECTION 5. Official Statement. The City Council hereby approves the Preliminary Official Statement in the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by a Designated Officer. The City Council authorizes and directs a Designated Officer, on behalf of the City and the District, to deem "final" pursuant to -3- Res. No. 2001-74 Rule 15c2-12 under the Securities Exchange Act of 1934 (the "Rule") the Preliminary Official Statement prior to their distribution by the Underwriter. The Underwriter, on behalf of the City and the District, is authorized and directed to cause the Preliminary Official Statement to be distributed to such municipal bond broker-dealers, to such banking institutions and to such other persons as may be interested in purchasing the Bonds. Any Designated Officer is authorized and directed to assist the Underwriter in causing the Preliminary Official Statement to be brought into the form of final official statement (the "Final Official Statement"), and any Designated Officer is hereby authorized and directed to execute said Final Official Statement and .a statement that the facts contained in the Final Official Statement, and any supplement or amendment thereto (which shall be deemed.an original part thereof for the purpose of such statement) were, at the time of sale of the Bonds, true and correct in all material respects and that the Final Official Statement did not, on.the date of sale of the Bonds, and do not, as of the date of delivery of the Bonds, contain any untrue statement of material fact or omit to state material facts required to be stated where necessary to make any statement made therein not misleading in the light of the circumstances under which it was made. The execution and delivery by the City of the Final Official Statement, which shall include such changes and additions thereto deemed advisable by the Finance Officer and such information permitted to be excluded from the Preliminary Official Statement pursuant to the Rule, shall be conclusive evidence of the approval of the Final Official Statement by the City. The Final Official Statement, when prepared, is approved for distribution in connection with the offering and sale of the Bonds. SECTION 6. Official Actions. All actions heretofore taken by the officers and agents of the City with respect to the establishment of the District and the sale and issuance of the Bonds are hereby approved, confirmed and ratified, and the proper officers of the City are hereby authorized and directed to do any and all things and take any and all actions and execute any and all certificates, agreements 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 and the refunding of the Prior Bonds, in accordance with this resolution, and any certificate, agreement, and other document described in the documents herein approved. -4- Res. No. 2001-74 SECTION 7. Effective Date. This resolution shall take effect from and after its adoption. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 15th day of October , 2001. Mayor ATTEST: APPROVED AS TO FORM: City Clerk City Attomey REVIEWED AND APPROVED: INITIATE ND APP VED: Ci dministrator Directo of Administrative Services -5- Res. No. 2001-74 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I, CONNIE BROCKWAY, the duly elected, qualified City Clerk of the City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach is seven; that the foregoing resolution was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council at a regular meeting thereof held on the 15th day of October, 2001 by the following vote: AYES: Green, Boardman, Cook, Julien Houchen, Garofalo, Dettloff, Bauer NOES: None ABSENT: None ABSTAIN: None City Clerk and ex-officio Clerk of the City Council of the City of Huntington Beach, California DRAFT AS OF OCTOBER 2,2001 ° = NEW ISSUE NOT RATED a L L c In the opinion of Quint & Thimmig LLP, San Francisco, California, Bond Counsel, subject, however to certain qualifications described herein, under existing law, the interest on the Bonds is excluded from gross income for federal income tax purposes 'd, y and such interest is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations, although for the purpose of computing the alternative minimum tax imposed on certain corporations,such interest L r is taken into account in determining certain income and earnings. In the further opinion of Bond Counsel, such interest is �& exempt from California personal income taxes. See"LEGAL MATTERS-Tax Exemption"herein. o' e ° ORANGE COUNTY STATE OF CALIFORNIA L p y $2,2109000* R = CITY OF HUNTINGTON BEACH ° y L E ° y COMMUNITY FACILITIES DISTRICT NO. 1990-1 u. u c w 2001 SPECIAL TAX REFUNDING BONDS C s Dated:Date of Delivery Due:October 1,as shown below •u`-_ The 2001 Special Tax Refunding Bonds(the"Bonds")are being issued under the Mello-Roos Community Facilities Act of 1982 (the"Act") and a Fiscal Agent Agreement, dated as of November 1, 2001 (the"Fiscal Agent Agreement"), by and between the ° s City of Huntington Beach (the"City") and U.S. Bank Trust National Association, as fiscal agent (the"Fiscal Agent"), and are 2 c payable from Special Tax Revenues (as defined herein) levied on property within the City of Huntington Beach Community o Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") according to the rate and method of apportionment of c L special tax for the District. dThe Bonds are being issued to(i)refund on an advanced basis the outstanding City of Huntington Beach Community Facilities L District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds(the"1990 Bonds"),(ii)fund a reserve fund for the Bonds. E i and (iii) pay the costs of issuing the Bonds. See"REFUNDING PLAN" and "ESTIMATED SOURCES AND USES OF FUNDS" •° herein. a Interest on the Bonds is payable April 1, 2002 and semiannually thereafter on each October 1 and April 1. The Bonds will be E W issued in denominations of$5,000 or integral multiplies thereof The Bonds,when delivered, will be initially registered in the O C name of Cede&Co.,as nominee of The Depository.Trust Company("DTC"),New York,New York. DTC will act as securities depository for the Bonds as described herein under"THE BONDS-Book-Entry System." e t o E v_ The Bonds are subject to optional and mandatory redemption as described herein. - o a THE BONDS,AND THE INTEREST THEREON,ARE NOT AN INDEBTEDNESS OF THE STATE OF CALIFORNIA(THE c ''STATE") OR ANY OF ITS POLITICAL SUBDIVISIONS, AND NONE OF THE CITY (EXCEPT TO THE LIMITED c = c EXTENT DESCRIBED HEREIN), THE STATE OR ANY OF ITS POLITICAL SUBDIVISIONS IS LIABLE ON THE s ° BONDS. NEITHER THE FAITH AND CREDIT NOR THE TAXING POWER OF THE CITY OR THE DISTRICT(EXCEPT ° TO THE LIMITED EXTENT DESCRIBED HEREIN) OR THE STATE OR ANY OTHER POLITICAL SUBDIVISION THEREOF IS PLEDGED TO THE PAYMENT OF THE BONDS. OTHER THAN THE SPECIAL TAXES,NO TAXES ARE c PLEDGED TO THE PAYMENT OF THE BONDS. THE BONDS ARE NOT A GENERAL OBLIGATION OF THE CITY, F BUT ARE LIMITED OBLIGATIONS OF THE CITY ON BEHALF OF THE DISTRICT, PAYABLE SOLEY FROM THE •� AMOUNTS PLEDGED UNDER THE FISCAL AGENT AGREEMENT AS MORE FULLY DESCRIBED HEREIN. 9 r MATURITY SCHEDULE s Maturity Date Principal Interest Reoffering Maturity Date Principal Interest Reoffering C = (October 1) Amount Rate Yield (October 1) Amount Rate Yield o E ° - L E L L0 •V C � i d This cover page contains certain information for quick reference only. It is not a summary of the issue. Potential investors must C read the entire Official Statement to obtain information essential to the making of an informed investment decision with respect to the Bonds. Investment in the Bonds involves risks which may not be appropriate for some investors. See"BONDOWNERS' ? .y RISKS"herein for a discussion of special risk factors that should be considered in evaluating the investment quality of the Bonds. 1 The Bonds are offered when, as and if issued and delivered to the Underwriter, subject to the approval as to their legality by v 8 Quint&Thimmig LLP, San Francisco,Bond Counsel and Disclosure Counsel to the City. Certain legal matters will be passed 5 y upon for the City and the District by the City Attorney. It is anticipated that the Bonds will be available for delivery in book- E s 7E entry form through the Facilities of DTC on or about November 14,2001. 6. O The date of the Official Statement is 2001 o .. E Y O'Connor SWS Securities CW 4, a E_ m L s *Preliminary, subject to change. t No dealer,broker, salesperson or other person has been authorized to give any information or to make any representation with respect to the Bonds other than as contained in this Official Statement in connection with the offering described herein, and if given or made, such other information or representation must not be relied upon as having been authorized. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the Bonds offered hereby, nor shall there be any offer or solicitation of such offer or sale of the Bonds in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. Neither the delivery of this Official Statement nor the sale of any of the Bonds implies that the information herein is correct as of any time subsequent to the date hereof. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. Statements contained in this Official Statement that involve estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended solely as such and are not to be construed as a representation of fact. The information set forth herein has been obtained from the City and other sources believed to be reliable, but the accuracy or completeness of such information is not guaranteed by, and should not be construed as a representation by, the Underwriter or the City. 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. The information and expressions of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the City or the District since the date hereof. All summaries contained herein of the Fiscal Agent Agreement or other documents are made subject to the provisions of such documents and do not purport to be complete statements of any or all of such provisions. IN CONNECTION WITH THE OFFERING, THE UNDERWRITER MAY OVERALLOT OR EFFECT TRANSACTIONS WHICH STABILIZE OR MAINTAIN THE PRICE OF THE SECURITIES OFFERED HEREBY AT A LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. ii i CITY OF HUNTINGTON BEACH CITY COUNCIL Pam Julien Houchen,Mayor Debbie Cook,Mayor Pro Tem Ralph Bauer,Member Connie Boardman,Member Shirley Detloff,Member David Garofola,Member Peter Green,Member CITY STAFF Ray Silver, City Administrator Clay Martin,Director ofAdministrative Services Daniel Villella,Director of Finance Shari L. Freidenrich, City Treasurer Gail Hutton, City Attorney Connie Brockway, City Clerk PROFESSIONAL SERVICES Bond Counsel and Disclosure Counsel Quint&Thimmig LLP San Francisco, California Financing Consultant Harrell&Company Advisors Orange, California Fiscal Agent and Escrow Bank U.S. Bank Trust National Association Los Angeles, California Underwriter O'Connor SWS Securities Newport Beach, California Verifications Grant Thornton LLP Minneapolis,Minnesota iii TABLE OF CONTENTS INTRODUCTION......................................................I Payment of Special Tax Not a Personal The Issuer...................................................................1 Obligation of the Property Owners.......................23 Purpose......................................................................1 Factors Affecting Parcel Values and Security and Sources of Payment...............................2 Aggregate Value...................................................23 Refunding Plan..........................................................3 No Acceleration Provisions.....................................24 Estimated Sources and Uses of Funds.......................3 Loss of Tax Exemption.............................................24 THE BONDS...............................................................4 Limited Obligation of the City to Pay Debt General Provisions.....................................................4 Service ..................................................................24 Debt Service Schedule...............................................5 Proposition 218........................................................24 Redemption................................................................6 Impact of FDIC Interests.........................................26 SECURITY FOR THE BONDS 11 LEGAL MATTERS..................................................27 .............................. . . General.....................................................................11 Legal Opinion..........................................................27 Special Taxes...........................................................11 Tax Exemption.........................................................27 NoLitigation............................................................27 Proceeds of Foreclosure Sales..................................11 Special Tax Fund.....................................................12 No-General Obligation of City or District................28Escrow Verification.................................................28 THEDISTRICT........................................................14 Ratings.....................................................................28 Assessed Values.......................................................14 Underwriting............................................................28 Property Ownership in the District..........................14 The Financing Consultant........................................28 Development............................................................15 Execution.................................................................29 Value of Taxable Property in The District...............16 CITY OF HUNTINGTON BEACH Direct and Overlapping Debt...................................18 INFORMATION STATEMENT.......................A-1 THE CITY OF HUNTINGTON BEACH...............19 RATE AND METHOD OF BONDOWNERS' RISKS.........................................19 APPORTIONMENT OF SPECIAL TAX.........B-1 Factors Affecting Parcel Values ..............................19 SUMMARY OF THE FISCAL AGENT Other Possible Claims Upon the Value of Taxable Property 19 AGREEMENT....................................................C-1 Disclosure to Future Purchasers...............................20 FORM OF CONTINUING DISCLOSURE Hazardous Substances..............................................20 CERTIFICATE...................................................D-1 Levy and Collection of the Special Tax...................20 FORM OF OPINION OF BOND COUNSEL......E-1 Exempt Properties....................................................21 Depletion of Reserve Fund......................................22 PROPERTY VALUES AND VALUE-TO- Bankruptcy Proceedings..........................................22 BURDEN LIEN RATIOS....................................F-1 iv I OFFICIAL STATEMENT $292109000* CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS INTRODUCTION This Official Statement, including the cover page and appendices hereto, is provided to furnish information regarding the $2,210,000* principal amount of City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds(the"Bonds"). This introduction is not a summary of this Official Statement. It is only a brief description of and guide to, and is qualified by, more complete and detailed information contained in the entire Official Statement, including the cover page and appendices hereto, and the documents summarized or described herein. A full review should be made of the entire Official Statement. The offering of the Bonds to potential investors is made only by means of the entire Official Statement. The Issuer The City. The City of Huntington Beach (the "City") was incorporated as a charter city in 1909. It is located in coastal Orange County, California along the Pacific Ocean. The City is situated approximately 28 miles southeast of Los Angeles and 90 miles northwest of San Diego. See °APPENDIX A—CITY OF HUNTINGTON BEACH INFORMATION STATEMENT" attached hereto. The District. The Mello-Roos Community Facilities Act of 1982, as amended, constituting Sections 53311, et seq. of the Government Code of the State(the "Act"),was enacted by the California Legislature to provide an alternative method of financing certain public facilities, improvements and services. The Act authorizes local governmental entities to establish community facilities districts as legally constituted governmental entities within defined boundaries, with the legislative body of the local applicable governmental entity acting on behalf of the district. Subject to approval by at least a two-thirds vote of the votes cast by qualified electors within the district and compliance with the provisions of the Act, the legislative body may issue bonds for the community facilities district established by it and may levy and collect a special tax (the "Special Tax") within such district to repay such bonds (see °APPENDIX B — RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX" herein). On June 25, 1990, the City established Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) by the adoption of Resolution No. 6174. See"THE DISTRICT" herein. On August 9, 1990, the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the"1990 Bonds")were issued in the principal amount of$2,400,000. Proceeds of the 1990 Bonds were used to finance the design, construction and acquisition of certain street, sewer, water, storm drain, utility, landscaping, police and fire improvements and other public improvements to serve the area within the District see"THE DISTRICT"herein. Purpose The Bonds are being issued for the purpose of providing funds to redeem the 1990 Bonds on April 1, 2002, to fund a reserve fund for the Bonds and pay the costs of issuing the Bonds. See "THE REFUNDING PLAN"herein. *Preliminary, subject to change. 1 Security and Sources of Payment Authority for Issuance of the Bonds. The Bonds are issued pursuant to the Act and a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, Los Angeles, California as fiscal agent (the "Fiscal Agent"). See "THE BONDS-Authority for Issuance"herein. Sources of Payment for the Bonds The Bonds are secured by and payable from a first pledge of the proceeds of the Special Taxes received by the City (the "Special Tax Revenues"). The City has covenanted in the Fiscal Agent Agreement, so long as any Bonds are outstanding, to annually levy the Special Tax against all land within the District taxable under the Act in accordance with the proceedings for the authorization and issuance of the Bonds ("Taxable Property") and to make provision for the collection of the Special Tax in amounts which will be sufficient to pay interest on and, principal of on the Bonds as such becomes due and payable and to replenish the Reserve Fund (as defined herein) as necessary, subject to any maximum on the amount of Special Taxes that may be levied in any year. See"SECURITY FOR THE BONDS-Special Taxes"herein. The City has also covenanted to cause foreclosure proceedings to be commenced and prosecuted against certain parcels with delinquent installments of the Special Tax. (For a more detailed description of the foreclosure covenant see"SECURITY FOR THE BONDS-Proceeds of Foreclosure Sales". Professionals Involved in the Offering U.S. Bank Trust National Association, Los Angeles, California, will serve as the paying agent, registrar, authentication and transfer agent for the Bonds and perform the functions required of it under the Fiscal Agent Agreement for the payment of the principal of and interest and any premium on the Bonds and all activities related to the redemption of the Bonds. Quint&Thimmig LLP, San Francisco, California, will act as Bond Counsel and as Disclosure Counsel. Escrow verification was performed by Grant Thornton LLP, Minneapolis, Minnesota. Harrell & Company Advisors, LLC, Orange, California, Financing Consultant, advised the City as to the financial structure and certain other financial matters relating to the Bonds. Payment of the fees of Bond Counsel and Disclosure Counsel are contingent on the sale and delivery of the Bonds. Continuing Disclosure. The City has covenanted for the benefit of holders and beneficial owners of the Bonds to provide certain financial information and operating data relating to the District and the Bonds by not later than the last day of February in each year commencing February 28, 2002 (the "City Annual Report"),and to provide notices of the occurrence of certain enumerated events, if material. The City Annual Report and any notice of a material event will be filed by the Fiscal Agent, acting as dissemination agent, with each Nationally Recognized Municipal Securities Information Repository, and with the appropriate State depository, if any (the "Repositories"). The specific nature of the information to be contained in the City Annual Report or any notice of a material event is set forth in the City Continuing Disclosure Certificate, the form of which is set forth in "APPENDIX D — FORM OF CONTINUING DISCLOSURE CERTIFICATE" (the "Continuing Disclosure Certificate"). The covenants of the City in the City Continuing Disclosure Certificate have been made in order to assist the Underwriter in complying with Securities and Exchange Commission Rule 15c2-12(b)(5) (the "Rule"); provided however a default under the City Continuing Disclosure Certificate will not, in itself, constitute a default under the Fiscal Agent Agreement, and the sole remedy under the City Continuing Disclosure Certificate in the event of any failure of the City or the Dissemination Agent to comply with the City Continuing Disclosure Certificate will be an action to compel specific performance. The City has never failed to comply, in all material respects,with an undertaking under the Rule. 2 Refunding Plan On August 9, 1990, the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the"1990 Bonds")were issued in the principal amount of$2,400,000. The Bonds are being issued for the primary purpose of refunding the 1990 Bonds on an advanced basis by providing for their redemption on April 1, 2002. Proceeds of the Bonds, along with certain other moneys held by the Fiscal Agent with respect to the 1990 Bonds, will be deposited into an irrevocable escrow account (the "Refunding Fund") established pursuant to that certain Escrow Agreement, dated as of November 14, 2001 (the"Escrow Agreement"),by and between the City and U.S. Bank Trust National Association, as escrow agent. Moneys in the Refunding Fund will be invested in Federal Securities (as defined in the Fiscal Agent Agreement) or held uninvested in cash. Grant Thornton,Minneapolis,Minnesota, will verify that moneys held in the Refunding Fund, together with any investment earnings thereon, are sufficient to redeem the 1990 Bonds on April 1,2002. Moneys on deposit in the Refunding Fund will not be available for payment of principal of or interest on the Bonds. Estimated Sources and Uses of Funds The proceeds from the sale of the Bonds, along with moneys held in funds and accounts relating to the 1990 Bonds, will be deposited in the following respective accounts and funds established by the City under the Fiscal Agent Agreement, as follows: Sources* Principal Amount of Bonds Other Sources of Funds Total Sources: Uses* Reserve Fund(l) Underwriter's Discount Costs of Issuance Fund Refunding Fund Total Uses: (1) Equal to the initial Reserve Requirement with respect to the Bonds. *Preliminary, subject to change. 3 THE BONDS General Provisions The Bonds will be dated their date of delivery, and will bear interest at the rates per annum set forth on the cover page hereof, payable semiannually on each April 1 and October 1, commencing on April 1, 2002 (each, an "Interest Payment Date"), and will mature in the amounts and on the dates set forth on the cover page hereof. The Bonds will be issued in fully registered form in denominations of$5,000 each or any integral multiple thereof. 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 original date of issuance; 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. 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 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 by wire transfer (i) to the Depository (so long as the Bonds are in book-entry form, or (ii) to an account within the United States made on such Interest Payment Date upon written 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 in St. Paul,Minnesota. Authority for Issuance The Bonds are issued pursuant to the Act, the Fiscal Agent Agreement and a resolution adopted on October 15, 2001. The Bonds are issued pursuant to particular provisions of the Act which permit their issuance without repeating any of the procedures required for approval of the 1990 Bonds if the legislative body determines that it would be prudent in the management of its fiscal affairs to issue refunding bonds and if the total net interest cost to maturity on the refunding bonds plus the principal amount of the refunding bonds does not exceed the net interest cost to maturity on the bonds to be refunded plus the principal amount of the bonds to be refunded. With respect to the 1990 Bonds, the District was established and bonded indebtedness was authorized pursuant to provisions of the.Act. In accordance with such provisions, qualified electors within the District were entitled to cast one vote for each acre, or portion of an acre, of land they owned within the District. The property owners within the District at the time of the election cast all 36 votes at the election held on June 25, 1990 in favor of the levy of the Special Taxes and the issuance of the 1990 Bonds. 4 Debt Service Schedule The following table presents the annual debt service on the Bonds, assuming that there are no optional redemptions. Year Ending Total October 1 Principal Interest Debt Service 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Total 5 Redemption Optional Redemption. The Bonds are subject to redemption prior to their stated maturity on any Interest Payment Date on or after October 1, 2011, as a whole or in part, upon payment from any source of funds available for that purpose, at a redemption price equal to the principal amount of Bonds to be redeemed together with accrued interest thereon to the date fixed for redemption,without premium. If less than all of the outstanding Bonds are to be redeemed at any one time, the Bonds shall be redeemed by lot. Mandatory Redemption. The Bonds maturing on October 1, are subject to mandatory sinking payment redemption in part on October 1, and on each October 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: Term Bonds Maturing on October 1, The amounts in the foregoing table shall be reduced pro rata, in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds as described under "Optional Redemption"above. Purchase In Lieu of Redemption. In lieu of redemption as described above, moneys in the Bond 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 executed by the Director of Finance of the City (the "Finance Officer") 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, any redemption premium due thereon,plus interest accrued to the date of purchase. 6 Notice of Redemption. 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 Securities Depositories and 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 registration books 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 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. Partial Redemption. Whenever less than all of the Bonds or any given portion thereof are to be redeemed, the Fiscal Agent shall select the Bonds to be redeemed, from all Bonds or such given portion thereof not previously called for redemption, among maturities as directed in writing by the City (who shall specify Bonds to be redeemed so as to maintain, as much as practicable, the same debt service profile for the Bonds as in effect prior to such redemption); and by lot within a maturity, such selection within a maturity to be done in any manner which the Fiscal Agent deems appropriate. 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, 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 no interest shall accrue thereon from and after the redemption date specified in the notice of redemption. Registration,Transfer and Exchange Registration. The Bonds will be registered as fully registered bonds,without coupons. The Fiscal Agent will keep, or cause to be kept, at its Principal Office sufficient books for the registration and transfer of the Bonds(the "Bond Register")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. 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. Transfer. Any Bond may, in accordance with its terms, be transferred 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 acceptable to the Fiscal Agent. 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 a like aggregate principal amount of authorized denominations. No transfers of Bonds may be made (i) fifteen days prior to the date established by the Fiscal Agent for selection of Bonds for redemption or (ii) with respect to a Bond after such Bond has been selected for redemption. 7 Exchange. Bonds may be exchanged at the Principal Office of the Fiscal Agent solely for a like aggregate principal amount of Bonds of authorized denominations and of the same 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 may be made (i) fifteen days prior to the date established by the Fiscal Agent for selection of Bonds for redemption or (ii) with respect to a Bond after such Bond has been selected for redemption. No Additional Bonds. The City has covenanted in the Fiscal Agent Agreement not to issue any additional bonds or incur any additional indebtedness (other than certain administrative expenses)secured by a pledge of Special Taxes or any amounts in any funds or accounts established under the Fiscal Agent Agreement. Book-Entry Only System. The Depository Trust Company ("DTC"), New York, NY, will act as securities depository for the Bonds. The Bonds will be issued as fully registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully registered Bond will be issued for each maturity of the Bonds, each 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 pursuant to 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 the 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 each Bond (`Beneficial Owner") is in turn 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 certificates representing their ownership interests in the 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. or such other name as requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede &Co. or such other DTC nominee do not effect any 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. 8 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 governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Redemption notices shall be sent to DTC. 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 Participant in such maturity to be redeemed. Neither DTC nor Cede & Co. (nor such other DTC nominee) will consent or vote with respect to Bonds. Under its usual procedures, DTC mails an Omnibus Proxy to Issuer 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 Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Principal,redemption price and interest payments on the Bonds will be made to Cede&Co. or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from Issuer or Agent, on payable date in accordance with their respective holdings shown on DTC's records. 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 (nor its nominee), Agent, or Issuer, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal, redemption price and interest to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of Issuer or Agent, disbursement of such payments to Direct Participants is the responsibility of DTC, and disbursement of such payments to Beneficial Owners is 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 Issuer or Agent. Under such circumstances, in the event that a successor securities depository is not obtained,Bonds 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,the Bonds will be printed and delivered. The information in this section concerning DTC.and DTC's book-entry system has been obtained from sources the City believes to be reliable,but the City takes no responsibility for the accuracy thereof. Discontinuance of DTC Services. In the event that (a) DTC determines not to continue to act as securities depository for the Bonds, or (b) the City determines that DTC shall no longer so act and delivers a written certificate to the Fiscal Agent to that effect, then the City will discontinue the Book- Entry System with DTC for the Bonds. If the City determines to replace DTC with another qualified securities depository, the City will prepare or direct the preparation of a new single separate, fully registered Bond for each maturity of the Bonds registered in the name of such successor or substitute securities depository as are not inconsistent with the terms of the Fiscal Agent Agreement. If the City fails to identify another qualified securities depository to replace the incumbent securities depository for the Bonds, then the Bonds shall no longer be restricted to being registered in the Bond registration books in the name of the incumbent securities depository or its nominee, but shall be registered in whatever name or names the incumbent securities depository or its nominee transferring or exchanging the Bonds shall designate. 9 In the event that the Book-Entry System is discontinued, the following provisions would also apply: (i) the Bonds will be made available in physical form, (ii)principal of, and redemption premiums,if any, on, the Bonds will be payable upon surrender thereof at the corporate trust office of the Fiscal Agent in St. Paul, Minnesota, (iii) interest on the Bonds will be payable by check mailed by first-class mail or, upon the written request of any Owner of$1,000,000 or more in aggregate principal amount of Bonds received by the Fiscal Agent on or prior to the 15th day of the calendar month immediately preceding the interest payment date, by wire transfer in immediately available funds to an account with a financial institution within the United States of America designated by such Owner, and (iv) the Bonds will be transferable and exchangeable as provided in the Fiscal Agent Agreement. 10 SECURITY FOR THE BONDS General The Bonds are secured by and payable from a first pledge of the proceeds of the Special Taxes received by the City, subject to the provisions of the Fiscal Agent Agreement. The City has covenanted in the Fiscal Agent Agreement to annually levy the Special Taxes in an amount sufficient to pay the principal of and interest on the Bonds, subject to the limitation on the maximum special taxes that may be levied under the Special Tax Formula described below. The Bonds are further secured by a first pledge on all moneys deposited in the Bond Fund and the Reserve Fund, and, until disbursed as provided in the Fiscal Agent Agreement, in the Special Tax Fund. The Special Tax Revenues and all moneys deposited into said funds are pledged to the payment of the principal of, and interest and any premium on, the Bonds as provided in the Fiscal Agent Agreement 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. Amounts in the Administrative Expense Fund and the Costs of Issuance Fund established under the Fiscal Agent Agreement are not pledged to the repayment of the Bonds. The Facilities acquired or constructed with the proceeds of the 1990 Bonds are not in any way pledged to pay the Debt Service on the Bonds. Any proceeds of condemnation, destruction or other disposition of any Facilities financed with the proceeds of the 1990 Bonds are not pledged to pay the debt service on the Bonds and are free and clear of any lien or obligation imposed hereunder. Special Taxes The Special Tax is levied and collected according to the rate and method of apportionment set forth in "APPENDIX B - RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX" (the "Special Tax Formula"). The Special Tax is to be levied by the City on behalf of the District each Fiscal Year on all parcels within the District in an amount equal to maximum Special Tax, less any Services Credit, as such terms are defined in Appendix B. On March 1 of each year all Taxable Parcels within the District shall be categorized either as Developed Parcels or Undeveloped Parcels, and shall be subject to a Special Tax in accordance with the Rate and Method of Apportionment described in Appendix B. Currently all Taxable Parcels are categorized as Developed Parcels. The City has covenanted in the Fiscal Agent Agreement to levy (subject to the Maximum Annual Special Tax for the District) in each Fiscal Year the Special Taxes in an amount sufficient to pay the debt service on the Bonds and the cost of providing certain administrative expenses of the City and certain City Services. Proceeds of Foreclosure Sales Pursuant to the Act, in the event of any delinquency in the payment of the Special Tax, the City may order the institution of a Superior Court action to foreclose the lien therefor 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. The City has covenanted for the benefit of the owners of the Bonds that it will order, and cause to be commenced as provided below, and thereafter diligently prosecute to judgment (unless such delinquency is theretofore brought current), an action in the superior court to foreclose the lien of any Special Tax or installment thereof not paid when due, but only as provided in the following two paragraphs. The Finance Officer shall notify the City Attorney of any such delinquency of which it is aware, and the City Attorney shall commence, or cause to be commenced, such proceedings. On or about August 31 st of each Fiscal Year, the Finance Officer will compare the amount of Special Taxes levied to date in the District to the amount of Special Tax Revenues received to date by the City, and: 11 A. Individual Delinquencies. If the Finance Officer determines that any single parcel subject to the Special Tax in the District.is delinquent in the payment of Special Taxes in the aggregate amount of$5,000 or more, then the Finance Officer will send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner within 45 days of such determination, and (if the delinquency remains uncured) foreclosure proceedings will be commenced by the City within 90 days of such determination. B. Aggregate Delinquencies. If the Finance Officer determines that (i) the total amount of delinquent Special Tax for the prior Fiscal Year for the entire District, (including the total of delinquencies under paragraph (A) above), exceeds 5% of the total Special Tax due and payable for the prior Fiscal Year, or (ii) there are ten (10) or fewer owners of real property within the District, determined by reference to the latest available secured property tax roll of the County, the City will notify or cause to be notified property owners who are then delinquent in the payment of Special Taxes (and demand immediate payment of the delinquency)within 45 days of such determination, and will commence foreclosure proceedings within 90 days of such determination against each parcel of land in the District with a Special Tax delinquency. In the event that foreclosure proceedings are commenced, such foreclosure proceedings could be stayed by the commencement of bankruptcy proceedings by or against the owner of the property being foreclosed. Special Tax Fund There is established pursuant to the Fiscal Agent Agreement, as a separate account (which may be maintained on the City's books as an account within the Administrative Expense Fund)to be held by the Finance Officer, a Special Tax Fund. The Finance Officer is required to deposit into the Special Tax Fund, immediately upon receipt, all Special Tax Revenues received by the City and certain other moneys transferred from the Administrative Expense Fund. "Special Tax Revenues" is defined in the Fiscal Agent Agreement to mean "the proceeds of the Special Taxes received by the City, including any scheduled payments thereof, interest 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 interest, but shall not include any interest or penalties in excess of the interest due on the Bonds collected in connection with any such foreclosure." Moneys in the Special Tax Fund will be held by the Finance Officer for the benefit of the City and the Owners of the Bonds and, pending any disbursement, will be subject to a lien in favor of the Owners of the Bonds. The Finance Officer will withdraw from the Special Tax Fund and transfer: (i) to the Administrative Expense Fund, whenever required for the purposes of such fund, an amount equal to that portion of any Special Tax Revenues received which are attributable to the levy of Special Taxes for Administrative Expenses(determined by multiplying the aggregate Special Taxes received by a fraction the numerator of which is the percentage of the aggregate Special Tax levy, to which such Special Taxes received pertain, constituting Administrative Expenses and the denominator of which is one hundred), (ii) to the Fiscal Agent for deposit in the Bond Fund, (a) within thirty (30) days of receipt of any Special Tax Revenue during any period that principal and/or interest is past due on the Bonds, an amount equal to any principal or interest on the Bonds not paid when due, together with interest thereon at the interest rate on the Bonds from the date such payment was due to the date of transfer, and (b) on or before each Interest Payment Date,an amount, taking into account any amounts then on deposit in the Bond Fund, such that the amount in the Bond Fund equals the principal, premium, if any, and interest due on the Bonds on the Interest Payment Date; and (iii) on or before each Interest Payment Date, and following any transfers referred to in the preceding clauses (i) and (ii) above, to the Reserve Fund an amount, taking into account amounts then on deposit in the Reserve Fund, such that the amount in the Reserve Fund equals the Reserve Requirement; provided that no such transfers shall exceed the amount then available to be transferred from the Special Tax Fund. See"APPENDIX C-SUMMARY OF THE FISCAL AGENT AGREEMENT." 12 Reserve Fund In order to further secure the payment of principal of and interest on the Bonds, the Fiscal Agent Agreement provides that, from the proceeds of the sale of the Bonds, an amount will be deposited into the Reserve Fund equal to the Reserve Requirement. Reserve Requirement is defined in the Fiscal Agent Agreement to mean, as of any date of calculation an amount equal to the lesser of(i) the then Maximum Annual Debt Service (as defined in the Fiscal Agent Agreement), or (h) eight percent (8%) of the initial principal amount of the Bonds. Amounts in the Reserve Fund may be used to pay Debt Service on the Bonds to the extent that other moneys are not available for that purpose. Amounts in the Reserve Fund may also be used to make rebate payments, if any, required under the Code. See "APPENDIX C - SUMMARY OF THE FISCAL AGENT AGREEMENT." 13 THE DISTRICT The information set forth herein has been included because it is considered relevant to an informed evaluation of the District. The information should not be construed to suggest that the Bonds or the Special Taxes that will be used to pay the Special Tax Bonds are personal obligations of the property owners within the District. The information set forth herein regarding property owners within the District was provided by others and has not been independently verified. The City makes no representation as to the accuracy or completeness of any such information. This information has been included because it is considered relevant to an informed evaluation of the District. The information should not be construed to suggest that the Bonds or the Special Taxes that will be used to pay the Special Tax Bonds are personal obligations of the property owners within the District. The owners ofproperty within the District will not be personally liable for payments of the Special Taxes to be applied to pay the principal of and interest on the Special Tax Bonds. Accordingly, no property owner's financial statements have been included in this Official Statement. Furthermore, no representation is made that the property owners will have funds available to complete development within the District. General The District is located generally at the junction of Ellis Avenue and Goldenwest Street. The District consists of approximately 30 net developable acres. Assessed Values For all parcels, the County-determined assessed valuation is provided as an estimate for purposes of valuation. The County assessed valuation is derived from the fiscal year 2000/01 County Assessor's assessed valuation of land and improvements. The County's assessed valuation of land and improvements is based on the base year assessed value (which may or may not be reflective of the fair market value of the land and improvements) increased by a maximum of 2% a year each year thereafter, as allowed under Article XIIIA of the Constitution of the State of California. Therefore, the assessor's value typically does not accurately reflect the fair market value of the land and improvements which may be higher or lower than the Assessors value. The fair market value can only be established through the sale of the property or an M.A.I. appraisal of the property within the District. The City has not undertaken to obtain an M.A.I. appraisal of the property within the District. Potential purchasers of the Bonds should be aware that if a parcel bears a special tax in excess of its market value, then there may be little incentive for the owner of the parcel to pay the special tax on such parcel and little likelihood that such property would be purchased in a foreclosure sale. See "BONDOWNERS'RISKS" describing risks relating to market values of parcels. Property Ownership in the District The property owners in the District will not be personally liable for payments of the special tax to be applied to pay the principal of and interest on the Bonds. No assurance can be given that the property owners will continue to hold an interest in the parcels in the District. All property in the District is currently developed with single family homes. The 2000/01 assessed values for single family residences in the District range from $525,000 to $1,200,000 with the average assessed valuation for a single family residence being$660,000. 14 TABLE NO.1 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 LARGEST TAXPAYER Percent of Number 2000/01 Property Special of Assessed Special Owner Tax(1) Parcels Value Tax Land Use Goldenwest Partners,LLC 13.04% 15 $4,049,228 $34,435.00 SFR t�1 As of August 24,2000,all parcels owned by Goldenwest Partners have been sold,however,the sales are not yet reflected on the 2000/2001 tax roll. All other parcels in the District are owned by separate individuals. See "APPENDIX F — PROPERTY VALUES AND VALUE-TO-LIEN RATIOS." Development The majority of the development in the District was completed by David Dahl (the "Developer"). As a condition of development, the Developer agreed to install certain subdivision improvements to the extent that the proceeds of the 1990 Bonds were insufficient for that purpose. The Developer installed all of the subdivision improvements required, with the exception of the final asphalt lift for Ellis Avenue and installing a particular water main. The failure to complete these remaining improvements resulted in the City filing suit against the Developer, which delayed the final development of the remaining vacant property in the District. In May, 1999, the City entered into a settlement agreement with the Developer for the completion of the required improvements and used the funds in the Improvement Fund established for the 1990 Bonds together with funds received already from the Developer to complete the necessary improvements, TABLE NO.2 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 Property Owners, Share of 2000/01 Special Tax and the Bonds, Assessed Value and Value-to-Burden Ratio Number Share of Estimated of 2000/01 Share of Assessed Value-to- Property Parcels Special Tax Bonds Value(l) Burden Ratio Goldenwest Partners,LLC 15 13.04% $ 288,261 $ 4,049,228 14.01 All Others 100 81.74 1,921,739 77,127,005 40.10 Total 115 100.00% $2,210,000 $81,176,233 36.73 (1) Goldenwest Partners had developed and sold all 15 parcels as of August 24, 2000 however the sale is not yet reflected in the tax roll. Source: City of Huntington Beach. 15 Value of Taxable Property in The District Land and Improvement Values. If a property owner defaults in the payment of the Special Tax, the City's only remedy is to commence foreclosure proceedings against the defaulting property owner's real property within the District for which the Special Tax has not been paid, in an attempt to obtain funds to pay the delinquent Special Tax. Therefore, the respective values of the land and improvements within the District are critical factors in determining the investment quality of the Bonds. Prospective purchasers of the Bonds should not assume that the land could be sold for its assessed value or its fair market value at a foreclosure sale for delinquent Special Taxes. In particular, the values of individual properties in the District will vary in some cases significantly. The actual value of the land is subject to future events. The future value of the land can be-expected to fluctuate due to many different, not fully predictable, real estate related investment risk factors, including but not limited to: general tax law changes related to real estate, changes in competition, general area employment base changes, population changes, changes in real estate related interest rates affecting general purchasing power, advertising, changes in allowed zoning uses and density, natural disasters such as floods, earthquakes and landslides,and similar factors. Assessed Value of Improvements. The values shown in "APPENDIX F - PROPERTY VALUES AND VALUE-TO-BURDEN RATIOS" are based on the County-determined assessed values of property in the District derived from the 2000/01 County Assessor's assessed valuation of land and improvements, which may or may not be reflective of such property's fair market value or what a property could be sold for at judicial foreclosure. Note particularly in this regard the subsections under this caption "BONDOWNER'S RISKS" which discuss matters relating to value of a parcel and the discussions under the caption "THE DISTRICT" with respect to assessed valuation appeals and development of vacant parcels within the District. The City has not undertaken to provide an appraisal of properties within the District. Article XIIIA of the California Constitution (Proposition 13) defines "full cash value" to mean "the county assessor's valuation of real property as shown on the 1975/76 bill under `full cash value', or, thereafter, the appraised value of real property when purchased or newly constructed or when a change in ownership has occurred after the 1975 assessment," subject to exemptions in certain circumstances of property transfer or reconstruction. The "full cash value" is subject to annual adjustment to reflect increases, not to exceed 2% for any year, or decreases in the consumer price index or comparable local data,or to reflect reductions in property value caused by damage, destruction or other factors. Because of the general limitation to 2%per year in increases in full cash value of properties which remain in the same ownership the county tax roll does not reflect values uniformly proportional to actual market values. No assurance can be given that should a parcel with delinquent installments be foreclosed and sold for the amount of the delinquency, that any bid will be received for such property, or if a bid is received that such bid will be sufficient to pay such delinquent installments. Property Values and Value-to-Burden Ratios. "APPENDIX F - PROPERTY VALUES AND VALUE-TO- BURDEN RATIOS" lists the estimated share of the principal amount of the Bonds for each parcel, the value of that property using the 2000/01 assessed value of the improvements, and the value-to-burden ratios (with respect to the Bonds) for the Taxable Property in the District on a parcel by parcel basis. On this basis, the aggregate value-to-burden ratio for the District based upon a $2,210,000 principal amount of Bonds, is 36.73. Parcel-by-parcel value-to-burden ratios are set forth in Appendix F. No assurance can be given, however, that the aggregate value-to-burden ratio or that any of the individual parcels' value-to-burden ratios listed in Appendix F can or will be maintained during the period of time that the Bonds are outstanding. The City has no control over the amount of additional indebtedness that may be issued in the future by other public agencies, the payment of which, through the levy of a tax or an assessment, is on a parity with the Special Taxes. However, the City has covenanted not to issue additional bonds payable on parity from Special Taxes. 16 Historical Tax Status; Delinquencies. The following table illustrates historical Special Tax delinquencies for property located in the District for the five most recent fiscal years. See "BONDOWNERS' RISKS - Levy and Collection of the Special Tax" and"Bankruptcy Proceedings"herein. TABLE NO.3 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 Historical Special Tax Delinquencies Fiscal Years 1996/97 through 2000/O1 Number of Total Special Amount Percent Fiscal Year Delinquencies Tax Lew Delinquent Delinquent 1996/97 4 $264,001 $13,058 4.95% 1997/98 5 264,000 7,754 2.94 1998/99 4 264,000 7,945 3.01 1999/00 3 264,000 4,550 1.72 2000/01 2 263,999 4,591 1.74 Source City of Huntington Beach. 17 Direct and Overlapping Debt Overlapping local agencies provide public services within the District, and such agencies have issued general obligation bonds and other types of indebtedness. Direct and overlapping bonded indebtedness (including the 1990 Bonds but not including the Bonds being issued to refund the 1990 Bonds) is shown in the following table. TABLE NO.4 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 DIRECT AND OVERLAPPING DEBT [TO BE COMPLETED]. Source:California Municipal Statistics,Inc. 18 THE CITY OF HUNTINGTON BEACH For additional information on the City of Huntington Beach, see "APPENDIX A—CITY OF HUNTINGTON BEACH INFORMATION STATEMENT." The information in Appendix A is provided for reference purposes only. THE BONDS AND THE INTEREST THEREON ARE NOT AN INDEBTEDNESS OF THE STATE OF CALIFORNIA (THE "STATE") OR ANY OF ITS POLITICAL SUBDIVISIONS, AND NONE OF THE CITY (EXCEPT TO THE LIMITED EXTENT DESCRIBED HEREIN), THE STATE OR ANY OF ITS POLITICAL SUBDIVISIONS IS LIABLE ON THE BONDS. NEITHER THE FAITH AND CREDIT NOR THE TAXING POWER OF THE CITY OR THE DISTRICT(EXCEPT TO THE LIMITED EXTENT DESCRIBED HEREIN) OR THE STATE OR ANY OTHER POLITICAL SUBDIVISION THEREOF IS PLEDGED TO THE PAYMENT OF THE.BONDS. OTHER THAN THE SPECIAL TAXES, NO TAXES ARE PLEDGED TO THE PAYMENT OF THE BONDS. THE BONDS ARE NOT A GENERAL OBLIGATION OF THE CITY,BUT ARE LIMITED OBLIGATIONS OF THE CITY ON BEHALF OF THE DISTRICT, PAYABLE SOLELY FROM THE AMOUNTS PLEDGED UNDER THE FISCAL AGENT AGREEMENT AS MORE FULLY DESCRIBED HEREIN. BONDOWNERS' RISKS The purchase of the Bonds described herein involves a degree of risk. The following includes a discussion of some of the risks which should be considered prior to making an investment decision. The discussion below does not purport to identify all possible risks, and the risks so described are not shown in any particular order. Factors Affecting Parcel Values Assessed Values. Set forth in "APPENDIX F- PROPERTY VALUES AND VALUE-TO-BURDEN RATIOS" are the assessed values of improvements on improved parcels in the District as shown on the Orange County tax roll for fiscal year 2000/01. The County's assessed value for improvements reflects the value of substantial improvements as of the time the improvements were made. Annual increases in value, in the absence of substantial improvements, cannot exceed 2 percent. The County's assessed values for property tax purposes do not, therefore,necessarily reflect current actual market value nor do they assume the completion of future improvements, public or private. Other Possible Claims Upon the Value of Taxable Property While the Special Taxes are secured by the Taxable Property, the security only extends to the value of such Taxable Property that is not subject to priority and parity liens and similar claims. The table in "THE DISTRICT — Direct and Overlapping Debt" states the presently outstanding amount of governmental obligations (with stated exclusions) the tax or assessment for which is or may become an obligation of one or more of the parcels of Taxable Property and furthermore states the additional amount of general obligation bonds the tax for which, if and when issued, may become an obligation of one or more of the parcels of Taxable Property. The table does not specifically identify which of the governmental obligations are secured by liens on one or more of the parcels of Taxable Property. In addition, other governmental obligations may be authorized and undertaken or issued in the future, the tax, assessment or charge for which may become an obligation of one or more of the parcels of Taxable Property and may be secured by a lien on a parity with the lien of the Special Tax securing the Bonds. In general, as long as the Special Tax is collected on the county tax roll, the Special Tax and all other taxes, assessments and charges also collected on the tax roll are on a parity. Questions of priority become significant when collection of one or more of the taxes, assessments or charges is sought by some other procedure, such as foreclosure and sale. In the event of proceedings to foreclose for delinquency of 19 Special Taxes securing the Bonds, the Special Tax will be subordinate only to existing prior governmental liens, if any. Otherwise, in the event of such foreclosure proceedings, the Special Taxes will generally be on a parity with the other taxes, assessments and charges. Although the Special Taxes will generally have priority over non-governmental liens on a parcel of Taxable Property, regardless of whether the non- governmental liens were in existence at the time of the levy of the Special Tax or not, this result may not apply in the case of bankruptcy. While governmental taxes, assessments and charges are a common claim against the value of a parcel of Taxable Property, other less common claims may be relevant. One of the most serious in terms of the potential reduction in the value that may be realized to pay the Special Tax is a claim with regard to a hazardous substance. See "BONDOWNERS' RISKS-Hazardous Substances" herein. Disclosure to Future Purchasers The City has recorded a notice of the Special Tax lien in the Office of the County Recorder. 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 parcel of land or a home in the District or the 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 Mello-Roos special tax 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 Tax, could adversely affect the willingness and ability of the purchaser or lessor to pay the Special Tax when due. Hazardous Substances While governmental taxes, assessments, and charges are a common claim against the value of a taxed parcel, other less common claims may be relevant. One of the most serious in terms of the potential reduction in the value that may be realized to pay the Special Tax is a claim with regard to hazardous substances. In general, the owners and operators of parcels within the District may be required by law to remedy conditions of the parcels related to the 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 and widely applicable 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 substances condition of a property whether or not the owner (or operator) has anything to do with creating or handling the hazardous substance. The effect, therefore, should any parcel within the District be affected by a hazardous substance, would be to reduce the marketability and value of the parcel by the costs of remedying the condition,because the owner is obligated to remedy the condition. 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 financial and legal ability of a property owner to develop the affected parcel or other parcels, as well as the value of the property that is realizable upon a delinquency and foreclosure. Levy and Collection of the Special Tax The principal source of payment of principal of and interest on the Bonds is the proceeds of the annual levy and collection of the Special Tax against property within the District. The annual levy of the Special Tax is subject to the maximum tax rates authorized. 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 20 with other available funds, will not be sufficient to pay debt service on the Bonds. Other funds which might be available include funds derived from the payment of delinquent special taxes and funds derived from the tax sale or foreclosure and sale of parcels on which levies of the Special Tax are delinquent. The levy of the Special Tax will rarely, if ever, result in a uniform relationship between the value of particular taxed parcels and the amount of the levy of the Special Tax against such parcels. Thus, there will rarely, if ever, be a uniform relationship between the value of such parcels and the proportionate share of Debt Service on the Bonds, and certainly not a direct relationship. The Special Tax levied in any particular tax year on a taxed parcel is based upon the revenue needs and application of the Special Tax Formula. In addition to annual variations of the revenue needs from the Special Tax, the following are some of the factors which might cause the levy of the Special Tax on any particular taxed parcel to vary from the Special Tax that might otherwise be expected: (1) Reduction in the number of taxed parcels, for such reasons as acquisition of taxed parcels by a government and failure of the government to pay the Special Tax based upon a claim of exemption or, in the case of the federal government or an agency thereof, immunity from taxation, thereby resulting in an increased tax burden on the remaining taxed parcels. (2) Failure of the owners of taxed parcels 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. Except as set forth above under "SECURITY FOR THE BONDS - Special Taxes" herein, the Fiscal Agreement provides that the Special Tax is 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 and in the Act, is 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. Pursuant to these procedures,if taxes are unpaid for a period of five years or more, the property is deeded to the State and then is subject to sale by the County. In the event that sales or foreclosures of property are necessary, there could be a delay in payments to Holders of the Bonds pending such sales or the prosecution of foreclosure proceedings and receipt by the City of the proceeds of sale if the Reserve Fund is depleted. (See "SECURITY FOR THE BONDS-Proceeds of Foreclosure Sales.") Exempt Properties Certain properties are exempt from the Special Tax in accordance with the Special Tax Formula. In addition, the Act provides that properties or entities of the state, federal or local government are exempt from the Special Tax; provided, however, that property within the District acquired by a public entity through a negotiated transaction or by gift or devise, which is not otherwise exempt from the Special Tax, will continue to be subject to the Special Tax. It is possible that property acquired by a public entity following a tax sale or foreclosure based upon failure to pay taxes could become exempt from the Special Tax. In addition, the Act provides that if property subject to the Special Tax is acquired by a public entity through eminent domain proceedings, the obligation to pay the Special Tax with respect to that property is to be treated as if it were a special assessment. The constitutionality and operation of these provisions of the Act have not been tested. In the event that additional property is dedicated to the City or other public entities,this additional property might become exempt from the Special Tax. Pursuant to the Special Tax Formula, property conveyed or dedicated to a public agency for use as a park and land acreage which is a public right of way are not considered "Taxable Property," and, thus, are exempt from the Special Tax. (See "APPENDIX B—Rate and Method of Apportionment of Special Tax.") 21 The Act further provides that no other properties or entities are exempt from the Special Tax unless the properties or entities are expressly exempted in a resolution of consideration to levy a new special tax or to alter the rate or method of apportionment of an existing special tax. Depletion of Reserve Fund The Reserve Fund is to be maintained at an amount equal to the Reserve Requirement, which, upon the issuance of additional Bonds, will be set at the maximum annual debt service on all Bonds then outstanding. Funds in the Reserve Fund may be used to pay principal of and interest on the Bonds in the event the proceeds of the levy and collection of the Special Tax against property within the District are insufficient. If funds in the Reserve Fund for the Bonds are depleted, the funds can be replenished from the proceeds of the levy and collection of the Special Tax that are in excess of the amount required to pay all amounts to be paid pursuant to the Fiscal Agent Agreement. However, no replenishment from the proceeds of a Special Tax levy can occur as long as the proceeds that are collected from the levy of the Special Tax against property within the District at the maximum tax rates, together with other available funds, remains insufficient to pay all such amounts. Thus it is possible that the Reserve Fund will be depleted and not be replenished by the levy of the Special Tax. Bankruptcy Proceedings The payment of the Special Tax and the ability of the City to foreclose the lien of a delinquent unpaid tax, as discussed in "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. 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, by the application of equitable principles and by the exercise of judicial discretion in appropriate cases. Although bankruptcy proceedings would not cause the Special Taxes to become extinguished,bankruptcy of a property owner could result in a delay in prosecuting superior court foreclosure proceedings and could result in the possibility of delinquent Special Tax installments not being paid in full. Such a delay would increase the likelihood of a delay or default in payment of the principal of and interest on the Bonds. To the extent that property in the District continues to be owned by a limited number of property owners,the chances are increased that the Reserve Fund established for the Bonds could be fully depleted during any such delay in obtaining payment of delinquent Special Taxes. As a result, sufficient moneys would not be available in the Reserve Fund for transfer to the Bond Fund to make up shortfalls resulting from delinquent payments of the Special Tax and thereby to pay principal of and interest on the Bonds on a timely basis. On July 30, 1992, the United States Court of Appeals for the Ninth Circuit issued an opinion in a bankruptcy case entitled In re Glasply Marine Industries holding that ad valorem property taxes levied by a county in the State of Washington after the date that the property owner filed a petition for bankruptcy would not be entitled to priority over the claims of a secured creditor with a prior lien on the property. Although the court upheld the priority of unpaid taxes imposed before the bankruptcy petition, unpaid taxes imposed subsequent to the filing of the bankruptcy petition were declared to be "administrative expenses" of the bankruptcy estate, payable after the claims of all secured creditors. As a result, the secured creditor was able to foreclose on the subject property and retain all the proceeds from the sale thereof except the amount of the pre-petition taxes. Pursuant to this holding,post-petition taxes would be paid only as administrative expenses and only if a bankruptcy estate has sufficient assets to do so. In certain circumstances, payment of such administrative expenses may be allowed to be deferred. Once the property is transferred out of the bankruptcy estate (through foreclosure or otherwise) it would be subject only to current ad valorem taxes (i.e.,not those accruing during the bankruptcy proceeding). 22 The Glasply decision is controlling precedent in bankruptcy court in the State of California. If Glasply were held to be applicable to Special Taxes, a bankruptcy petition filing would prevent the lien for Special Taxes levied in subsequent fiscal years from attaching so long as the property was part of the estate in bankruptcy, which could reduce the amount of Special Taxes available to pay debt service on the Bonds. However, Glasply speaks as to ad valorem taxes, and not Special Taxes and no case law exists with respect to how a bankruptcy court would treat the lien for Special Taxes levied after the filing of a petition in bankruptcy. It should also be noted that on October 22, 1994, Congress enacted 11 U.S.C. §362(b)(18), which added a new exception to the automatic stay for ad valorem property taxes imposed by a political subdivision after the filing of a bankruptcy petition. Pursuant to this new provision of law, in the event of a bankruptcy petition filed on or after October 22, 1994, the lien for ad valorem taxes in subsequent fiscal years will attach even if the property is part of the bankruptcy estate. Bondowners should be aware that the potential effect of 11 U.S.C. §362(b)(18) on the Special Taxes also depends upon whether a court were to determine that the Special Taxes should be treated like ad valorem taxes for this purpose. Payment of Special Tax Not a Personal Obligation of the Property Owners An owner of Taxable Property is not personally obligated to pay the Special Tax. Rather, the Special Tax is an obligation only against the parcels of Taxable Property. If the value of the parcels of Taxable Property is not sufficient, taking into account other obligations also payable thereby to fully secure the Special Tax,the City has no recourse against the owner. Factors Affecting Parcel Values and Aggregate Value Geologic, Topographic and Climatic Conditions. The value of the Taxable Property in the District in the future can be adversely affected by a variety of additional factors,particularly those which may affect infrastructure and other public improvements and private improvements on the parcels of Taxable Property and the continued habitability and enjoyment of such private improvements. Such additional factors include, without limitation, geologic conditions such as earthquakes and volcanic eruptions, topographic conditions such as earth movements, landslides and floods and climatic conditions such as droughts and tornadoes. It can be expected that one or more of such conditions may occur and may result in damage to improvements of varying seriousness, that 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, the value of the taxed Parcels may well depreciate or disappear. Seismic Conditions. The District, like all California communities, may be subject to unpredictable seismic activity. The occurrence of seismic activity in the District could result in substantial damage to properties in the District which, in turn, could substantially reduce the value of such properties and could affect the ability or willingness of the property owners to pay their Special Taxes. Any major damage to structures as a result of seismic activity could result in greater reliance on undeveloped property in the payment of Special Taxes. Climatic Conditions. The District may be subject to unpredictable climatic conditions, such as flood, droughts and destructive storms. The occurrence of climatic activity of this type in the District could result in substantial damage to properties in the District which, in turn, could substantially reduce the value of such properties and could affect the ability or willingness of the property owners to pay their Special Taxes. 23 Legal Requirements. Other events which may affect the value of a parcel of Taxable Property in the District 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. No Acceleration Provisions The Bonds do not contain a provision allowing for the acceleration of the Bonds in the event of a payment default or other default under the terms of the Bonds or the Fiscal Agent Agreement. Pursuant to the Fiscal Agent Agreement, a bondholder is given the right for the equal benefit and protection of all Bondholders similarly situated to pursue certain remedies described under °APPENDIX C — SUMMARY OF THE FISCAL AGENT AGREEMENT." So long as the Bonds are in book-entry form, DTC will be the sole bondholder and will be entitled to exercise all rights and remedies of bondholders. Loss of Tax Exemption As discussed under the caption"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 City in violation of its 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 pursuant to optional or mandatory redemption. See"THE BONDS-Redemption." Limited Obligation of the City to Pay Debt Service The City has no obligation to pay principal of and interest on the Bonds in the event Special Tax collections are delinquent, other than from amounts, if any, on deposit in the Reserve Fund or funds derived from the tax sale or foreclosure and sale of parcels on which levies of the Special Tax are delinquent, nor is the City obligated to advance funds to pay such debt service on the Bonds. Proposition 218 Under the California Constitution, the power of initiative is reserved to the voters for the purpose of enacting statutes and constitutional amendments. Over the past 18 years, the voters have exercised this power through the adoption of Proposition 13 and similar measures, the most recent of which was approved as Proposition 218 in the general election held on November 5, 1996. Any such initiative may affect the collection of fees, taxes and other types of revenue by local agencies such as the City. Subject to overriding federal constitutional principles,such collection may be materially and adversely affected by voter-approved initiatives,possibly to the extent of creating cash flow problems in the payment of outstanding obligations such as the Bonds. Proposition 218—Voter Approval for Local Government Taxes—Limitation on Fees, Assessments, and Charges—Initiative Constitutional Amendment, added Articles XIIIC and XIIID to the California Constitution, imposing certain vote requirements and other limitations on the imposition of new or increased taxes, assessments and property-related fees and charges. Proposition 218 states that all taxes imposed by local governments shall be deemed to be either general taxes or special taxes. Special purpose districts, including assessment districts, have no power to levy general taxes. No local government may impose, extend or increase any general tax unless and until such tax is submitted to the electorate and approved by a majority vote. No local government may impose, extend or increase any special tax unless and until such tax is submitted to the electorate and approved by a two-thirds vote. 24 Proposition 218 also provides that no tax, assessment, fee or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except: (i)the ad valorem property tax imposed pursuant to Article XIII and Article XIIIA of the California Constitution, (ii) any special tax receiving a two-thirds vote pursuant to the California Constitution, and (iii) assessments, fees and charges for property related services as provided in Proposition 218. Proposition 218 then goes on to add voter requirements for assessments and fees and charges imposed as an incident of property ownership, other than fees and charges for sewer, water, and refuse collection services. In addition, all assessments and fees and charges imposed as an incident of property ownership, including sewer, water, and refuse collection services, are subjected to various additional procedures, such as hearings and stricter and more individualized benefit requirements and findings. The effect of such new provisions will presumably be to increase the difficulty a local agency will have in imposing, increasing or extending such assessments, fees and charges. Proposition 218 also provides that the constitutional initiative power shall not be prohibited or otherwise limited in matters of reducing or repealing any local taxes, assessments, fees and charges. This provision with respect to the initiative power is not limited to taxes imposed on or after November 6, 1996, the effective date of Proposition 218. However, on July 1, 1997, a bill was signed into law by the Governor of the State enacting Government Code 5854, which states: Section 3 of Article XIIIC of the California Constitution, as adopted at the November 5, 1996 general election, shall not be construed to mean that any owner or beneficial owner of a municipal security, purchased before or after that date, assumes the risk of, or in any way consents to, any action by initiative measure that constitutes an impairment of contractual rights protection by Section 10 of Article I of the United States Constitution. As a result, although no court has yet considered the relationship between Section 5854 and Article XIIIC, it is likely that Proposition 218 has not conferred on the voters the power to repeal or reduce the Special Taxes if such reduction would interfere with the timely retirement of the Bonds. The Special Taxes and the 1990 Bonds were each authorized by not less than a two-thirds vote of the landowners within the District who constituted the qualified electors of the District at the time of such voted authorization. The Special Taxes levied against the parcels within the District and the 1990 Bonds were authorized and issued, respectively, prior to the passage of Proposition 218. The City believes that the issuance of the Bonds does not require the conduct of proceedings under the Act or Proposition 218 other than the Resolution authorizing the issuance of the Bonds, which has already been adopted. Like its antecedents, Proposition 218 is likely to undergo both judicial and legislative scrutiny before its impact on the City and its obligations can be determined. Certain provisions of Proposition 218 may be examined by the courts for their constitutionality under both State and federal constitutional law. The City is not able to predict the outcome of any such examination. The foregoing discussion of Proposition 218 should not be considered an exhaustive or authoritative treatment of the issues. The City does not expect to be in a position to control the consideration or disposition of these issues and cannot predict the timing or outcome of any judicial or legislative activity in this regard. Interim rulings, final decisions, legislative proposals and legislative enactments may all affect the impact of Proposition 218 on the Bonds as well as the market for the Bonds. Legislative and court calendar delays and other factors may prolong any uncertainty regarding the effects of Proposition 218. 25 Impact of FDIC Interests The ability of the City to collect interest and penalties specified by State law and to foreclose against properties having delinquent Special Tax installments may be limited in certain respects with regard to properties in which the Federal Deposit Insurance Corporation (the "FDIC") has or obtains an interest. The FDIC would obtain such an interest by taking over a financial institution which has made a loan which is secured by property within the District. The FDIC has adopted a policy statement regarding the payment of state and local real property taxes(the "Policy Statement") which provides that the FDIC intends to pay valid real property taxes, interest and penalties, in accordance with state law, on property which at the time of the tax levy is owned by a financial institution in an FDIC receivership, unless abandonment of the FDIC interest is determined to be appropriate. However, the Policy Statement is unclear as to whether the FDIC considers special taxes such as the Special Taxes to be "real property taxes" which it intends to pay. Furthermore, the Policy Statement provides that, with respect to parcels on which the FDIC holds a mortgage lien, it will not permit its lien to be foreclosed by a taxing authority without its specific consent,and that it will not pay or recognize liens for any penalties, fines, or similar claims imposed for the non-payment of taxes. 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 within the District in which the FDIC has or obtains an interest, although prohibiting the lien of the FDIC to be foreclosed at a judicial foreclosure sale would likely reduce or eliminate the persons willing to purchase a parcel at a foreclosure sale. Such an outcome could cause a draw on the Reserve Fund and perhaps, ultimately, a default in payment on the Bonds. 26 LEGAL MATTERS Legal Opinion The legal opinion of Quint & Thimmig LLP, San Francisco, California, Bond Counsel, approving the validity of the Bonds will be made available to purchasers at the time of original delivery and is attached hereto as Appendix E. Certain legal matters will be passed upon for the City and the District by Quint& Thimmig LLP, San Francisco, California, as Disclosure Counsel. The City Attorney will pass upon certain legal matters for the City and the District. Payment of the fees and expenses of Bond Counsel and Disclosure Counsel is contingent upon the sale and delivery of the Bonds. Tax Exemption In the opinion of Quint & Thimmig LLP, San Francisco, California, Bond Counsel, subject, however to the qualifications set forth below, under existing law, the interest on the Bonds is excluded from gross income for federal income tax purposes and such interest is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations,provided,however,that, for the purpose of computing the alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. The opinions set forth in the preceding paragraph are subject to the condition that the City comply with all requirements of the Internal Revenue Code of 1986 (the "Code")that must be satisfied subsequent to the issuance of the Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of such interest in gross income for federal income tax purposes to be retroactive to the date of issuance of the Bonds. In the further opinion of Bond Counsel, interest on the Bonds is exempt from California personal income taxes. Owners of the Bonds should also be aware that the ownership or disposition of, or the accrual or receipt of interest on, the Bonds may have federal or state tax consequences other than as described above. Bond Counsel expresses no opinion regarding any federal or state tax consequences arising with respect to the Bonds other than as expressly described above. No Litigation At the time of delivery of the Bonds, the City will certify that 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 with respect to which the City has received service of process or threatened against the City or the District affecting their existence, or the titles of their respective officers, or seeking to restrain or to enjoin the issuance, sale or delivery of the Bonds, the application of the proceeds thereof in accordance with the Resolution, or the collection or application of the Special Tax to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity or enforceability of the Bonds, the Fiscal Agent Agreement, the agreement entered into between the City and the Underwriter for the purchase of the Bonds(the"Bond Purchase Agreement"), or any other applicable agreements or any action of the City or the District contemplated by any of said documents, or in any way contesting the completeness or accuracy of this Official Statement or any amendment or supplement thereto, or contesting the powers of the City or the District or their authority with respect to the Bonds or any action of the City or the District contemplated by any of said documents, nor, to the knowledge of the City, is there any basis therefor. 27 No General Obligation of City or District The Bonds are not general obligations of the City or the District, but are limited obligations of the City payable solely from proceeds of the Special Tax and proceeds of the Bonds, including amounts in the Reserve Fund and investment income on funds held pursuant to the Fiscal Agent Agreement (other than as necessary to be rebated to the United States of America pursuant to Section 148(f) of the Code and any applicable regulations promulgated pursuant thereto). Any tax for the payment of the Bonds shall be limited to the Special Taxes to be collected within the jurisdiction of the District. Escrow Verification Grant Thornton LLP, Minneapolis,Minnesota, independent accountants, upon issuance of the Bonds, will deliver a report on the mathematical accuracy of certain computations, contained in schedules provided to them which were prepared by the City, relating to the sufficiency of the anticipated receipts from the Federal Securities (along with uninvested cash held in the Refunding Fund) to pay, when due, the principal, whether at maturity or upon prior redemption, interest and redemption premium requirements of the 1990 Bonds. The report of Grant Thornton will include the statement that the scope of its engagement is limited to verifying the mathematical accuracy of the computations contained in such schedules provided to them, and that they have no obligation to update their report because of events occurring, or data or information coming to their attention, subsequent to the date of their report. Ratings The Bonds have not been rated by any securities rating agency. Underwriting O'Connor SWS Securities, Newport Beach, California (the "Underwriter") is offering the Bonds at the prices set forth on the cover page hereof. The initial offering prices may be changed from time to time and concessions from the offering prices may be allowed to dealers, banks and others. The Underwriter has purchased the Bonds at a price equal to $ of the aggregate principal amount of the Bonds, which amount represents the principal amount of the Bonds, less an original issue discount of $ , and an Underwriter's discount of$ , together with accrued interest to the delivery date of the Bonds. The Underwriter will pay certain of its expenses relating to the offering. The Financing Consultant The material contained in this Official Statement was prepared by the City with the assistance of Harrell & Company Advisors, LLC, Orange, California, an independent financial consulting firm, who advised the City as to the financial structure and certain other financial matters relating to the Bonds. The information set forth herein has been obtained from sources which are believed to be reliable, but such information is not guaranteed by Harrell & Company Advisors, LLC, as to accuracy or completeness, nor has it been independently verified. Fees paid to Harrell & Company Advisors, LLC, are contingent upon the sale and delivery of the Bonds. 28 Execution The execution and delivery of the Official Statement by the City has been duly authorized by the City-of Huntington Beach on behalf of the District. CITY OF HUNTINGTON BEACH By: Ray Silver City Administrator 29 APPENDIX A CITY OF HUNTINGTON BEACH INFORMATION STATEMENT General Information The City of Huntington Beach encompasses 27.2 square miles in the southern coastal area of Orange County, California, adjacent to the Cities of Costa Mesa, Sunset Beach and Westminster, along 3.4 miles of the Pacific Ocean. The City is approximately 28 miles southeast of Los Angeles and 90 miles northwest of San Diego. Huntington Beach holds the title of Surf City, USA and is host to the International Surfing Museum and many professional surfing competitions. Government Organization The City of Huntington Beach was incorporated 'as a charter city in 1909. The City has a council/administrator form of government. The City Council is comprised of seven members elected bi- annually at large to four-year terms and the Mayor is selected by the Council Members to a one-year term. The City Council appoints the City Administrator who is responsible for the day-to-day administration of City business and the coordination of all departments of the City. Huntington Beach employs full-time employees. The members of the City Council, the expiration dates of their terms and key administrative personnel are set forth in the charts below. CITY COUNCIL Council Member Term Expires Pam Julien Houchen,Mayor November 2004 Debbie Cook, Mayor Pro Tern November 2004 Ralph Bauer, Council Member November 2002 Connie Boardman, Council Member November 2004 Shirley Detloff, Council Member November 2002 David Garofalo, Council Member November 2002 Peter Green, Council Member November 2002 KEY ADMINISTRATIVE PERSONNEL Ray Silver City Administrator Clay Martin Director of Administrative Services Daniel Villella Director of Finance Shari L. Freidenrich, CPA City Treasurer Gail Hutton City Attorney Connie Brockway City Clerk A-1 Governmental Services Public Safety and Welfare Law enforcement and fife protection services are provided by the City. The Huntington Beach Police Department currently employs_sworn officers. The Huntington Beach Fire Department employs sworn fire fighters operating out of seven fire stations and maintains a Hazardous Materials Response Unit operating as a part of a county-wide response team. Other services provided by the City include emergency medical aid,traffic safety maintenance, and building safety regulation and inspection. Public Services Water service is provided to City residents through the City's municipal water department. Public Works Additional services include parkway and median maintenance and improvements, refuse management, sewer and storm drain maintenance, zoning and development administration, environmental review, code enforcement and street tree maintenance. Leisure and Community Services The City operates the Huntington Beach Library which includes the central library and four branches. The City's Community Services Department provides citizens with a variety of park and recreational and marine safety (lifeguard) services on a year round basis. Facilities include the Huntington Beach Art Center, fifty-six park sites, 3.4 miles of public beach, a public golf course, an Equestrian Center and two senior centers. Community Information Public school education is available through one elementary school district and one high school district. There are 26 elementary schools, 4 middle schools and 4 high schools. Students are also served by 10 parochial and private schools. Area colleges and universities include Orange Coast College, Goldenwest College and the University of California at Irvine. Health Care services available within the immediate area are provided by Huntington Beach Hospital in Huntington Beach, Hoag Memorial Hospital in Newport Beach and Children's Hospital of Orange County(CHOC) in Orange. Area attractions include Disneyland, Knott's Berry Farm, the Aquarium of the Pacific and Wild Rivers Aquatic Park. Locally, the City's public beaches are the site of the Men's and Women's Professional Beach Volleyball Tour and the International Surfing and World Cup event. Other attractions include the Bolsa Chica Ecological Reserve, a_restored wetlands area known for winter bird watching, and the International Surf Museum. A-2 Population The following charts provide a comparison of population growth for Huntington Beach surrounding Cities and Orange County between 1997 and 2001. TABLE NO.A-1 CHANGE IN POPULATION CITY OF HUNTINGTON BEACH,SURROUNDING CITIES AND ORANGE COUNTY 1997-2001 HUNTINGTON BEACH SURROUNDING CITIES ORANGE COUNTY Percentage Percentage Percentage Year Population Change Population Change Population Change 1997 189,800 229,000 2,677,500 1998 193,300 1.8% 233,600 2.0% 2,734,500 2.1% 1999 197,600 2.2% 237,100 1.5% 2,788,800 2.0% 2000 190,300 (3.7)% 234,200 (1.2)% 2,867,700 2.8% 2001 193,700 1.8% 238,800 2.0% 2,925,700 2.0% %Increase Between 1997-2001 2.1% 4.3% 9.3% Surrounding cities include Costa Mesa,Fountain Valley and Newport Beach. Source: State of California Department of Finance,Population Research Unit,"Population Estimates for California Cities and Counties." A-3 Personal Income Personal income information for Huntington Beach, Orange County, the State of California and the United States are summarized in the following charts. TABLE NO.A-2 PERSONAL INCOME CITY OF HUNTINGTON BEACH,ORANGE COUNTY, STATE OF CALIFORNIA AND UNITED STATES 1996-2000 Year Huntington Beach Orange County State of California United States 1996 46,622 42,747 35,216 33,482 1997 48,659 42,715 36,483 34,618 1998 49,480 45,176 37,091 35,377 1999 50,939 48,773 39,492 37,233 2000 56,629 55,262 44,464 39,129 Source: Sales and Marketing Management, "Survey of Buying Power." A-4 Employment and Industry The City is located in the Orange County labor market area. Four major job categories constitute 82% of the work force. They are services (31.7%), wholesale and retail trade (24.1%), manufacturing (16.3%) and government (9.9%). The July, 2001 unemployment rate in the Orange County area was 3.1%. The State of California July, 2001 unemployment rate (unadjusted) was 5.0%. The distribution of employment in the County of Orange is presented in the following tables: TABLE NO.A-3 ORANGE COUNTY MSA WAGE AND SALARY WORKERS BY INDUSTRY (in Thousands) Industry 1997 1998 1999 2000 2001 Government 125.5 127.1 133.8 138.1 142.8 Services 377.4 399.6 420.6 439.8 455.7 Finance,Insurance&Real Estate 94.3 100.9 104.4 105.7 108.5 Wholesale&Retail Trade 309.8 323.6 331.6 340.2 346.1 Transportation&Public Utilities 44.4 46.4 48.6 51.9 53.1 Manufacturing: Nondurable goods 73.4 74.1 75.2 77.2 77.9 Durable goods 149.7 158.3 154.3 155.3 156.3 Construction and Mining 59.7 68.7 76.4 82.8 86.9 Total Nonagricultural 1,234.2 1,298.7 1,344.9 1,391.0 1,427.3 Agriculture, forestry&fisheries 6.9 7.1 6.9 7.6 8.2 Total(all industries) 1,241.1 1,305.8 1,351.8 1,398.6 1,435.5 % OF TOTAL WORKERS Industry 1997 1998 1999 2000 2001 Government 10.1% 9.7% 9.9% 9.9% 9.9% Services 30.4% 30.6% 31.1% 31.4% 31.7% Finance, Insurance&Real Estate 7.6% 7.7% 7.7% 7.6% 7.6% Wholesale&Retail Trade 25.0% 24.8% 24.5% 24.3% 24.1% Transportation&Public Utilities 3.6% 3.6% 3.6% 3.7% 3.7% Manufacturing: Nondurable goods 5.9% 5.7% 5.6% 5.5% 5.4% Durable goods 12.1% 12.1% 11.4% 11.1% 10.9% Construction and Mining 4.8% 5.3% 5.7% 5.9% 6.1% Total Nonagricultural 99.4% 99.5% 99.5% 99.5% 99.4% Agriculture, forestry&fisheries 0.6% 0.5% 0.5% 0.5% 0.6% Total(all industries) 100.0% 100.0% 100.0% 100.0% 100.0% Annually,as of July. Source: State of California Employment Development Department, "Annual Planning Information" and "California Labor Market Bulletin". A-5 The major employers operating within the City and their respective number of employees as of September 30, are as follows: [TO BE UPDATED] TABLE NO.A-4 CITY OF HUNTINGTON BEACH LARGEST EMPLOYERS Name of Company Number of Employees Product/Service Boeing Company 6,193 Aerospace Huntington Beach Union High School District 1,200 Education City of Huntington Beach 1,027 City Administration Oceanview School District 1,000 Education GTE California 646 Communications C&D Plastics 617 Manufacturing Columbia Huntington Beach Hospital 500 Health Care Huntington Beach City School District 500 Education Rainbow Disposal 497 Utilities Golden West College 425 Education Source: City of Huntington Beach. A-6 Commercial Activity The following charts summarize the volume of retail sales and taxable transactions for the City of Huntington Beach for 1995 through 1999. TABLE NO.A-5 CITY OF HUNTINGTON BEACH TOTAL TAXABLE TRANSACTIONS (in Thousands) 1995-1999 Total Taxable Retail Sales Retail Sales Transactions Issued Sales Year ($000's) % Change Permits ($000's) % Change Permits 1995 1,156,396 1,795 1,465,238 6,787 1996 1,214,347 5.0% 1,865 1,582,927 8.0% 6,910 1997 1,262,807 4.0% 1,851 1,675,185 5.8% 6,847 1998 1,341,259 6.2% 1,893 1,813,622 8.3% 6,730 1999 1,531,561 14.2% 2,004 2,043,221 12.7% 6,690 Source: State Board of Equalization, "Taxable Sales in California", published annually in November for prior year. The following charts compare taxable transactions for the City of Huntington Beach and surrounding cities. TABLE NO.A-6 CHANGE IN TOTAL TAXABLE TRANSACTIONS CITY OF HUNTINGTON BEACH AND SURROUNDING CITIES 1995- 1999 %Change from City 1995 1996 1997 1998 1999 1995-1999 HUNTINGTON BEACH $ 1,465,238 $ 1,582,927 $ 1,675,185 $ 1,813,622 $ 2,043,221 39.4% Fountain Valley 728,698 741,413 747,375 779,984 801,623 10.0% Costa Mesa 2,210,537 2,357,142 2,528,479 2,656,273 2,825,793 27.8% Newport Beach 1,073,186 1,187,127 1,372,867 1,490,995 1,641,782 53.0% Source: State Board of Equalization,"Taxable Sales in California", published annually in November for prior year. A-7 Taxable Transactions by type of business for the City of Huntington Beach for 1995 through 1999 are summarized in Table No.A-7. TABLE NO.A-7 CITY OF HUNTINGTON BEACH TAXABLE TRANSACTIONS BY TYPE OF BUSINESS 1995- 1999 1995 1996 1997 1998 1999 Retail Stores Apparel Stores $ 64,566 $ 69,614 $ 71,679 $ 72,084 $ 76,093 General Merchandise Stores 123,521 113,840 140,723 144,168 152,810 Drug Stores 26,632 29,697 Food Stores 90,851 94,204 98,774 101,447 106,630 Packaged Liquor Stores 12,174 12,504 Eating/Drinking Places 147,227 156,626 167,671 178,565 189,740 Home Furnishings and Appliances 97,189 85,184 81,197 89,553 94,848 Building Materials and Farm Implements 89,495 96,661 122,239 121,506 165,281 Auto Dealers/Suppliers 238,872 263,422 258,289 303,496 349,601 Service Stations 99,801 112,867 113,232 103,220 121,357 Other Retail Stores 166,068 179,728 209,003 227,220 275,201 Total Retail Stores $ 1,156,396 $ 1,214,347 $ 1,262,807 $ 1,341,259 $ 1,531,561 All Other Outlets 308,842 368,580 412,378 472,363 511,660 Total All Outlets $ 1,465,238 $ 1,582,927 $ 1,675,185 $ 1,813,622 $ 2,043,221 Source: State Board of Equalization,"Taxable Sales in California", published annually in November for prior year. A-8 Building Activity The following charts summarize building activity valuations for the City of Huntington Beach for the five-year period from 1996 through 2000. [TO BE COMPLETED] TABLE NO.A-8 CITY OF HUNTINGTON BEACH BUILDING ACTIVITY AND VALUATION (Valuation in Thousands of Dollars) 1996 1997 1998 1999 2000 Residential: New Single-Family $ 43,245 $ 186,843 $ 93,178 New Multi-Family 0' 2,214 4,043 Total Residential $ 43,245 $ 189,057 $ 97,221 $ - $ - Commercial: New Commercial $ 4,133 $ 8,001 $ 17,233 New Industrial 13,800 8,057 13,464 Other 17,936 23,401 36,638 Additions,alterations 13,809 11,084 14,359 Total Nonresidential $ 49,678 $ 50,543 $ 81,694 $ - $ - Total Valuation $ 92,923 $ 239,600 $ 178,915 $ - $ - No.of New Dwelling Units: Single-Dwelling 195 800 421 Multi-Dwelling 0 20 32 Total New Units 195 820 453 - - Source: City of Huntington Beach. A-9 APPENDIX B RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX The Special Tax is to be levied by the City on behalf of the District each Fiscal Year on all parcels within the District in an amount equal to the maximum Special Tax, less any Services Credit, as such terms are defined below. On March 1 of each year all taxable Parcels within the District shall be categorized either as Developed Parcels or Undeveloped Parcels, and shall be subject to a Special Tax in accordance with the Rate and Method of Apportionment specified below Undeveloped Parcels A Special Tax shall be levied on each Undeveloped Parcel as follows: (Taxable Sq. Ft. of Parcel X Maximum) — Services = Special (Taxable Sq. Ft. of District Special Tax) Credit Tax Developed Parcels A Special Tax shall be levied on each Developed Parcel as follows: 1 ) (Maximum — Total Special Tax Levied X Total Number of) — Services = Special (Special Tax on Undeveloped Parcels Developed Parcels) Credit Tax Definitions Developed Parcel (1) is any Parcel that is within the boundaries of the District based on the latest available equalized rolls of the County of Orange as of March 1 of the applicable year which is not exempt from the Special Tax pursuant to Section 53311, et seq. of the California Government Code, (2)is not greater than 50,000 square feet in total square footage and (3) with respect to which a building permit for a single family dwelling has been issued'as of March 1 of the current year. Fiscal Year means the period starting on July 1 and ending the following June 30. Maximum Special Tax is an amount for any Fiscal Year equal to$264,000. Services Credit is an amount equal to any proceeds of the Special Tax levied within the District which has been allocated by the City to the payment of police and fire protection services and/or paramedic services authorized under the Act which have not been expended for such purpose by the last day of the prior Fiscal Year. Taxable Square Footage of Parcels is all of the area within any Parcel within the District which is not exempt from the Special Tax pursuant to Section 53311, et. seq. of the California Government Code. Total Taxable Square Footage of the District means the aggregate Taxable Square Footage for all Parcels within the District. Undeveloped Parcel is any Parcel within the boundaries of the District (based on the latest equalized rolls of the County of Orange as of March 1 of each year) which is not a Developed Parcel, and is not exempt from the Special Tax under the provisions of the Act. B-1 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 ASSESSMENT PARCEL LISTING 2000/01 Assessed Values Estimated Value to APN Owner Sale Date(1) Improvements Land Total Share of Bonds Burden Ratio 159-391-43 AGAJANIAN DANIEL A 138,940 705,300 844,240 19,217 43.93 159-403-10 AHLUWALIA RANJIT SINGH&MARI 465,866 419,434 885,300 19,217 46.07 159-391-14 AMARAL TRUST 317,234 297,379 614,613 19,217 31.98 159-351-27 ANDERSEN KENDALL BERNARD 410,365 444,635 855,000 19,217 44.49 159-411-25 ARMSTRONG TRUST 365,167 272,273 637,440 19,217 33.17 159-403-07 BERGMAN JEFFREY K&KRISTINE 454,267 861,533 1,315,800 19,217 68.47 159-402-03 BOOKOUT JOSEPH&JUDY 330,720 346,073 676,793 19,217 35.22 159-391-38 13OSS RONALD&STEPHANIE JOAN 383,430 402,564 785,994 19,217 40.90 159-411-10 BRENDER ARNOLD&THERESE 360,240 371,981 732,221 19,217 38.10 159-351-24 BRIGHAM WILLIAM D&SHARON L 375,085 489,915 865,000 19,217 45.01 159-391-36 BRINDLE RONALD IRVING&EMIL 346,371 475,119 821,490 19,217 42.75 159-391-30 BUI TIMOTHY THIEN 322,329 401,854 724,183 19,217 37.68 159-351-21 BULLET DISTRIBUTION INC 536,083 452,861 988,944 19,217 51.46 159-351-25 CAMPBELL J A 426,902 438,098 865,000 19,217 45.01 159-402-01 CHABAREK MAHA 333,811 382,016 715,827 19,217 37.25 159-411-16 CHANG JUNG-CHOU 367,987 295,479 663,466 19,217 34.52 159-351-26 CHEMITIGANTI PUNDARI K&SUNDAR 706,283 586,524 1,292,807 19,217 67.27 159-351-29 CHIVERS CURTIS J&JOANNE M 422,689 399,009 821,698 19,217 42.76 159-411-19 CHRISTIANO JAMES J 815,413 275,517 1,090,930 19,217 56.77 159-391-13 CONLISK KEVIN P 326,719 353,760 680,479 19,217 35.41 159-411-06 COURT DOROTHY T 437,431 638,669 1,076,100 19,217 56.00 159-391-12 DAMBRA DENNIS F&KATHLEEN D 328,648 471,352 800,000 19,217 41.63 159-402-12 DAMRON JEFFREY A&LAUREN L 339,920 459,080 799,000 19,217 41.58 159-411-11 DAVIS JAY B&LYNNE B 491,780 358,220 850,000 19,217 44.23 159-391-53 DAVIS RICHARD C 374,510 422,175 796,685 19,217 41.46 159-351-30 DI-SON LC 386,538 454,962 841,500 19,217 43.79 F-2 159-391-41 FALFAS JACK&BARBARA 353,988 497,909 851,897 19,217 44.33 159-391-08 FARAHMAND SHIRMARD&SHIRIN 334,509 450,891 785,400 19,217 40.87 159-391-57 FENDER 313,194 559,306 872,500 19,217 45.40 159-391-56 FISLER BARBARA M 341,191 469,151 810,342 19,217 42.17 159-351-22 FLORES RICHARD S 362,286 487,714 850,000 19,217 44.23 159-391-09 FOLGMEN CARL V 343,534 350,178 693,712 19,217 36.10 159-412-01 FUHRMAN DWAYNE&CRYSTAL 731,474 218,169 949,643 19,217 49.42 159-403-11 FUJII CHIKAU RICK 391,857 473,143 865,000 19,217 45.01 159-391-40 GERLACH CLINTON G 346,364 396,193 742,557 19,217 38.64 110-210-50 GOLDENWEST PARTNERS LLC 6/7/00 178,326 178,326 19,217 9.28 110-210-47 GOLDENWEST PARTNERS LLC 7/28/00 178,327 178,327 19,217 9.28 1 10-210-39 GOLDENWEST PARTNERS LLC 6/5/00 60,045 178,327 238,372 19,217 12.40 110-210-45 GOLDENWEST PARTNERS LLC 6/14/00 61,820 178,327 240,147 19,217 12.50 1 10-210-41 GOLDENWEST PARTNERS LLC 5/24/00 62,474 178,327 240,801 19,217 12.53 110-210-42 GOLDENWEST PARTNERS LLC 8/10/00 65,909 178,327 244,236 19,217 12.71 110-210-33 GOLDENWEST PARTNERS LLC 6/26/00 66,092 178,327 244,419 19,217 12.72 110-210-40 GOLDENWEST PARTNERS LLC 5/26/00 67,258 178,327 245,585 19,217 12.78 1 10-210-31 GOLDENWEST PARTNERS LLC 7/7/00 132,090 178,326 310,416 19,217 16.15 110-210-51 GOLDENWEST PARTNERS LLC 4/7/00 138,853 178,326 317,179 19,217 16.50 110-210-43 GOLDENWEST PARTNERS LLC 6/14/00 139,854 178,326 318,180 19,217 16.56 110-210-53 GOLDENWEST PARTNERS LLC 4/14/00 139,854 178,326 318,180 19,217 16.56 110-210-30 GOLDENWEST PARTNERS LLC 8/24/00 145,010 178,326 323,336 19,217 16.83 110-210-32 GOLDENWEST PARTNERS LLC 6/26/00 147,194 178,326 325,520 19,217 16.94 110-210-52 GOLDENWEST PARTNERS LLC 147,878 178,326 326,204 19,217 16.97 159-403-09 HAMAMOTO TRUST 412,552 452,448 865,000 19,217 45.01 159-411-22 HARTMAN TRUST 401,181 324,714 725,895 19,217 37.77 159-403-14 HATHERLEY JOHN A&LISA A 367,867 363,635 731,502 19,217 38.06 159-402-02 HEATH DAVID A&CONNIE L 344,753 385,247 730,000 19,217 37.99 159-391-55 HEKIMIAN WALTER J JR&CYNTHIA 333,808 4811,192 815,000 19,217 42.41 159-403-05 HOLLOWAY DENNIS A&DE ANNA 349,244 352,013 701,257 19,217 36.49 159-411-04 HYBL GARY A&ROBIN A 380,749 268,017 648,766 19,217 33.76 F-3 159-403-06 JEN HORACE P 301,670 423,330 725,000 19,217 37.73 110-210-44 KAHN TRUST 132,090 178,327 310,417 19,217 16.15 159-411-07 KANNOW WILLIAM P&LINDA A 421,101 467,523 888,624 19,217 46.24 159-402-19 KAO MIKE&SHIRLEY L 368,730 291,593 660,323 19,217 34.36 159-411-18 KEYVANAZAR MAHVASH 430,619 323,201 753,820 19,217 39.23 159-411-02 KIM JUNG W 358,782 343,784 702,566 19,217 36.56 159-403-12 KNIGHT CHRISTOPHER L&KELLY J 363,221 376,779 740,000 19,217 38.51 159-411-03 KONSTANTINIDIS BYRON&KAITE 351,580 254,960 606,540 19,217 31.56 159-351-31 KUTINSKY LAURENCE 381,516 381,895 763,411 19,217 39.73 159-391-10 LASKER THEODORE G&CHERYL L 350,599 401,772 752,371 19,217 39.15 159-411-13 LEADER WAYNE&RACHEL 322,935 310,794 633,729 19,217 32.98 159-391-45 LEO JAMES D&KATHRYN M 332,073 467,927 800,000 19,217 41.63 159-391-34 LOSCHIAVO STEVEN J&LAURA D 332,025 482,975 815,000 19,217 42.41 159-391-54 MAHDAD LISA A 309,127 490,873 800,000 19,217 41.63 159-402-07 MAI DAVID T&MICHELLE T 317,723 407,277 725,000 19,217 37.73 159-401-01 MALKENHORST BRUCE V&VIVIAN 413,051 678,792 1,091,843 19,217 56.82 159-411-09 MARKS RONALD K 572,152 292,848 865,000 19,217 45.01 159-411-20 MELIN DAVID R&CANDACE J 513,070 262,288 775,358 19,217 40.35 159-391-32 MENICHIELLO MARTIN A 351,861 480,989 832,850 19,217 43.34 159-391-42 MEREDITH CORY&KATHERINE 323,537 491,463 815,000 19,217 42.41 159-401-01 MIKHAEL MEDHAT&MONA 367,080 370,306 737,386 19,217 38.37 159-403-17 MOORE DOUGLAS M&JEAN A 334,133 404,867 739,000 19,217 38.45 159-402-04 MORROW GLENN C&MARTHA A 381,372 325,434 706,806 19,217 36.78 110-210-48 NGUYEN A&K TRUST 384,388 178,326 562,714 19,217 29.28 159-402-18 NGUYEN JOHN CHIEN 356,395 282,788 639,183 19,217 33.26 159-411-24 PABBRUWEE JERRY H 405,710 258,840 664,550 19,217 34.58 159-403-02 PAPPOFF ROBERT P&LINDA T 338,199 357,882 696,081 19,217 36.22 159403-04 PARNES MARC&JANE 329,269 403,155 732,424 19,217 38.11 159411-08 PASCOE ANTHONY W 623,166 376,187 999,353 19,217 52.00 159-351-28 PATEL GOVINDBHAI M&GAJRABEN 462,240 345,165 807,405 19,217 42.01 159403-15 PETERSON MARTIN E&KARIN 383,733 427,267 811,000 19,217 42.20 F-4 110-210-49 PHAM TRUST 400,502 178,326 578,828 19,217 30.12 159-403-13 PINERO PACITA 409,484 435,983 845,467 19,217 43.99 159-402-06 PUST MICHAEL P 373,697 339,677 713,374 19,217 37.12 159-403-16 REDNOUR LARRY D&LAUREN 352,978 390,560 743,538 19,217 38.69 159-391-11 RESCIGNO ERIC 344,602 381,000 725,602 19,217 37.76 159-402-16 RHEE EDWARD S&MARGARET H 378,356 376,644 755,000 19,217 39.29 159-391-33 ROCCANOVA GERARD 318,737 402,554 721,291 19,217 37.53 159-411-21 ROCHE PATRICK B&JOYCE CAROL 397,378 397,378 19,217 20.68 159-39146 ROSEN 337,909 462,091 800,000 19,217 41.63 159-41 1-15 RYE JAMES D&IN R 542,566 273,460 816,026 19,217 42.46 159-351-32 SHON SAMUEL F&WANDA L 445,268 419,732 865,000 19,217 45.01 159-403-03 SKRATT JOHN P 337,079 306,934 644,013 19,217 33.51 159-411-12 SMITH WAYNE M&VICKI L 489,860 333,540 823,400 19,217 42.85 159-351-23 STRAYER GREGORY LIND&REBEC 381,023 483,977 865,000 19,217 45.01 159-402-17 THOMAS JOHN A& LINDA L 383,148 512,280 895,428 19,217 46.59 159-402-05 TRAN CUONG VIET&QUYNH HUON 396,156 403,844 800,000 19,217 41.63 159-411-27 VAN TRAN THANH 350,536 250,540 601,076 19,217 31.28 159-411-23 WANG RAYMOND CHUNG 366,998 281,878 648,876 19,217 33.77 159-411-26 WATKINSON THOMAS J&J 380,486 254,195 634,681 19,217 33.03 159-411-01 WIGNEY DAVE&JILL 369,120 246,439 615,559 19,217 32.03 159-391-31 WILLIAMS ANDREW M&LISA P 340,808 378,475 719,283 19,217 37.43 110-210-46 WOLZINGER KEITH TRUST 62,135 178,327 240,462 19,217 12.51 159-411-17 YATA H 365,167 339,322 704,489 19,217 36.66 159-411-05 YOUNG JOSEPH B&F Y 363,571 273,218 636,789 19,217 33.14 5,911,830 41,616,936 81,176,233 2,210,000 36.73 (1) The parcels owned by Goldenwest Partners have been sold,however the sales are not yet reflected on the 2000/01 Tax Roll. F-5 _ IN V�b C CMAIC, r ��w WC f I, the undersigned City Clerk of the City of Huntington Beach, hereby certify that the foregoi is a full, true and correct copy of a resolution duly adopted by the City Council of the City at a eeting thereof on the 15th day of October, 2001, by the following vote of the members thereof: AYES, a d in favor thereof: Council Members NOES: Court '1 Members ABSENT: Counc Members City Clerk -6- RCA tOUTING ?HEET INITIATING DEPARTMENT: Administrative Services SUBJECT: REFUNDING BONDS FOR COMMUNITY FACILITIES DISTRICTS 1990-1 Goldenwest and Ellis COUNCIL MEETING DATE: October 15, 2001 RCA ATTACHMENTS STATUS Ordinance (w/exhibits & legislative draft if applicable) Not Applicable Resolution (w/exhibits & legislative draft if applicable) Attached Tract Map, Location Map and/or other Exhibits Not Applicable Contract/Agreement (w/exhibits if applicable) (Signed in full by the City Attorney) Attached Subleases, Third Party Agreements, etc. Approved as to form by City Attome ) Not Applicable Certificates of Insurance (Approved by the City Attorney) Not Applicable Financial Impact Statement (Unbudget, over $5,000) Not Applicable Bonds (If applicable) Not Applicable Staff Report (If applicable) Not Applicable Commission, Board or Committee Report (If applicable) Not Applicable Findings/Conditions for Approval and/or Denial Not Applicable EXPLANATION: FOR MISSING ATTACHMENTS REVIEWED RETURNED FORWARDED- Administrative Staff p > Assistant City Administrator Initial -City Administrator (Initial) ,arO City Clerk ( ) EXPLANATION FOR.RETURN OF ITEM: SpaceOnly) RCA Author: Dan T.Villella ;, CITY OF HUNTINGTON BEACH 2000 MAIN STREET CALIFORNIA 92648 OFFICE OF THE CITY CLERK CONNIE BROCKWAY CITY CLERK LETTER OF TRANSMITTAL OF ITEM APPROVED BY THE CITY COUNCIL/ REDEVELOPMENT AGENCY OF THE CITY OF HUNTINGTON BEACH DATE: October 26, 2001 TO: Quint & Thimmig, LLP ATTENTION: Christine Tolentino Name 1 Embarcadero Center, Suite 2420 DEPARTMENT: Street San Francisco, CA 94111 REGARDING: Res. No. 2001-74 City,State,Zip See Attached Action Agenda Item E-2 Date of Approval 10/15/01 Enclosed For Your Records Is An Executed Copy Of The Above Referenced Agenda Item. Remarks: Connie Brockway City Clerk Attachments: Action Agenda Page X Agreement Bonds Insurance RCA Deed Other .Res. (6) CC: Name Department RCA Ageement Insurance Other Name Department RCA Agreement Insurance Other Name Department RCA Agreement Insurance Other Name Department RCA Agreement Insurance Other Name Department RCA Insurance (Telephone:714-536-5227) r.- CITY CLERK , CI1'Y OF HUNTINGTON BEACH, CA 2001 NOV - P 9 3 05 eo � INCUMBENCY AND SIGNATURE CERTIFICATE-CITY Clay Martin,Director of Administrative Services(turice) Connie Brockway,City Clerk(twice) Pam Julien Hochen,Mayor Daniel Villella,Director of Finance Shari Freidenrich,City Treasurer -CITY SEAL (Pg. 2)- PLEASE SIGN 6 TIMES Name and Title Signature Daniel T.Villella, Director of Finance Shari Freidenrich,City Treasurer . - tiltli 111 ilil7!!�! , Connie Brockway,City Clerk (iv) that the bonds issued by the City designated "City of Huntington Beacli•: Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the "Bonds"), have been executed by the facsimile signature of the within-named Mayor,and attested to by the facsimile signature of the within-named City Clerk and that the seal of the City is impressed hereon and on the Bonds; (v) that for and on behalf of the City, the within-named Director of Administrative Services has executed the following: (a) Fiscal Agent Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as fiscal agent, . (b) Escrow Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as escrow bank, (c) Continuing Disclosure Certificate, dated as of November 1, 2001, by the City, as accepted by U.S. Bank Trust National Association, as dissemination agent,and (d) Official Statement, dated October 29, 2001, relating to the Bonds; -2- 11/8/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS INCUMBENCY AND SIGNATURE CERTIFICATE - CITY The undersigned hereby state and certify: W that the undersigned are the duly appointed or elected, qualified and acting Director of Administrative Services and City Clerk, respectively, of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the laws of the State of California (the "City"), and as such, are familiar with the facts herein certified and are authorized and qualified to certify the same on behalf of the City; (ii) that the following are now, and have continuously been since the dates of beginning of their respective current terms of office set forth below, the duly elected. or appointed, qualified and acting members of the City Council of the City, and the dates of the beginning and ending of their respective current terms of office are hereunder correctly designated opposite their names: Beginning Date Ending Date Council Members of Current Term of Current Term Pam Julien Houchen, Mayor December, 2000 November,2004 Debbie Cook,Mayor Pro Tem December,2000 November,2004 Ralph Bauer December,1998 November,2002 Connie Boardman December,2000 November,2004 Shirley Dettloff December,1998 November, 2002 David Garofalo December,1998 November,2002 Peter Green December,1998 November,2002 (iii) that the signatures set forth- opposite the names and titles of the following persons are the true and correct specimen, or are the genuine, signatures of such persons, each of whom holds the position designated below: Name and Title Signature Pam Julien Houchen,Mayor l C!47i F Clay Martin, Director of Administrative Services 12007.01 r (vi) and, that for and on behalf of the City, the within-named Director of Finance has executed the Bond Purchase Agreement, dated October 29, 2001, by and between O'Connor SWS Securities, as underwriter, and the City. Dated: November-14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS A ) By. lay Martin, Director Administrative Services [SEAtj..' B c4. Y Connie Brockway, City Clerk -3- CERTIFICATE REGARDING INVESTMENTS Shari Freidenrich,City Treasurer PLEASE SIGN 6 TIMES Y 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH OMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE REGARDING INVESTMENTS The undersigned hereby states and certifies: (i) that she is the duly elected or appointed, qualified and acting City Treasurer of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, is familiar with the facts herein certified and is authorized to certify the same; (ii) that she is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that she has read Article V and Section 6.01 of the Fiscal Agent Agreement and the definitions contained in the Fiscal Agent Agreement of the capitalized terms used in said Article and Section; (iv) that, of that portion of the net proceeds of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds), received by the Fiscal Agent on the date hereof, the City hereby authorizes and directs the Fiscal Agent to invest the amounts deposited into the funds and accounts established pursuant to the Fiscal Agent Agreement, as set forth on Exhibit A attached hereto and by this reference incorporated herein, in the Permitted Investments set forth on said Exhibit A; (v) that the investments set forth on said Exhibit A are traded on established markets and are to be purchased by the Fiscal Agent in arms length transactions for their Fair Market Value without regard to the relationship of the yield of such investments to the yield of . the Bonds; and (vi) that capitalized terms used herein•and not otherwise defined shall have the meanings ascribed thereto in the Fiscal Agent Agreement. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) B ari Freidenrich, City Treasurer 12007.01 IRS FORM 8038-G Daniel Villella,Director of Finance . PLEASE SIGN I TIME Form 8038-G Information Return for Tax-Exempt Governmental Obligations (Rev.November 2000) ►Under Internal Revenue Code section 149(e) OMB No. 1545-0720 Department of the Treasury ► See separate Instructions Internal Revenue service Caution:i1 the issue price is underS100,000,use Form 8038-GC. Reporting Authority If Amended Return,check here ► ❑ 1 tssuees name 2 Issuer's employer identification number CITY OF HUNTINGTON BEACH 95-6000732 3 Number and street(or P.O.Box If mail is not delivered to street address) Room/suite Report number 2000 Main Street 3 1 5 City,town,or post office,state,and ZIP code 6 Date of issue Huntington Beach, CA 92648 November 14,2001 7 Name of issue 8 CUSIP number City of Huntington Beach Community Facilities District No.1990-01 Special Tax Refunding Bonds 446188AQ7 9 Name and title of officer or legal representative whom the IRS may call for more information 10 Telephone number of officer or legal representative Daniel T.Villella, Director of Finance 1 714/536-5225 T e of Issue check applicable box es and enter the issue rice See instructions and attach schedule 11 ❑ Education 11 12 ❑ Health and hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ❑ Transportation . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 ❑ Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 ❑ Environment(including sewage bonds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 ❑ Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 ❑ Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 ® Other. Describe ► providing funds for redemption of outstanding bonds 18 2,155i000.00 19 If obligations are TANS or RANs,check box ► ❑ If obligations are BANS,check box ► ❑ 20 If obligations are in the form of a lease or installment sale,check box . . . . . . . . . . . . . . . . ► ❑ � � _ Description of Obligations. Complete for the entire issue for which this form is being filed. (a)Final maturity date (b)Issue price (c)Stated redemption (d)Weighted (a)Yield price at maturity average maturity 21710/01/20 $ 2,155,000.00 $ 2,155,000.00 11.2319 years 5.1408% Uses of Proceeds of Bond Issue (including underwriters' discount) 22 Proceeds used for accrued interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 0.00 23 Issue price of entire issue(enter amount from line 21,column(b)) • . • . . . . . . . . . . . . . . . . . 23 2,155,000.00 24 Proceeds used for bond issuance costs(including underwriters'discount) . . . . . . . 24 101,130.00 _= 25 Proceeds used for credit enhancement . . . . . . . . . . . . . . . . . . . . . . 25 0.00 26 Proceeds allocated to reasonably required reserve or replacement fund , , , , , , , _ 26 172,400 00`¢1 27 Proceeds used to currently refund prior issues• , , , , , , , , , , , , , , , , , , , 27 000 f 28 Proceeds used to advance refund prior issues . . . . . . . . . . . . • , . . . , , • • 28 1,881,470 00 29 Total(add lines 24 through 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291 2 155 000.00 30 Nonrefunding proceeds of the issue subtract line 29 from line 23 and enter amount here 30 0.00 Descri tion of Refunded Bonds (Complete this part only for refunding bonds. 31 Enter the remaining weighted average maturity of the bonds to be currently refunded . . . . . . . . . . . . . ► n/a years 32 Enter the remaining weighted average maturity of the bonds to be advance refunded . . . . . . . . . . . . . . . ► 12.0411 years 33 Enter the last date on which the refunded bonds will be called . . . . . . . . . . . . . . . . . . . . . ► 04/01/02 34 Enter the date(s)the refunded bonds were issued ►. 10/1/1997 Miscellaneous 35 Enter the amount of the state volume cap allocated to the issue under section 141(b)(5) , , . . , • , . , . . . , 35 36a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract(see instructions) 36a b Enter the final maturity date of the guaranteed investment contract ► m 37 Pooled financings:a Proceeds of this issue that are to be used to make loans to other govemmental units 37a b If this issue is a loan made from the proceeds of another tax-exempt issue,check box ► ❑ and enter the name of the issuer ► and the date of the issue ► 38 If the issuer has designated the issue under section 265(b)(3)(13)(i)(111)(small issuer exception),check box • • , • • • • • • • , , , • r ❑ 39 . If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box. . . . . . . . . . . . . . . . . . . . ;•;►L;�'•'•'•' 40 If the issuer has identified a hedge, check box •)• _ Under penalties of perjury, I declare that I have examined this return and accompanying schedules and staterrd m to the best of knowledge and belief, they are true, correct, and complete. •, Sign Here Daniel T.Villella 1 V14/01 'Director of Finance Si t r of s aut zed resentattve Date Type or print name and title For Paperwork Reduction Act Notice, see page 2 of the Instructions. cat.No.63773S Form 8038-G (Rev. 11-2000) :.a REQUISITION NO.1 FOR DISBURSEMENT FROM COSTS OF ISSUANCE Daniel Villella,Director of Finance PLEASE SIGN 6 TIMES f wir Quint&Thimmi 11/6/01 $2,155,000 OF HUNTINGTON BEACH FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS REQUISITION NO.1 FOR DISBURSEMENT FROM COSTS OF ISSUANCE FUND The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Finance of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, are familiar with the facts herein certified and are authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.05(B) of the Fiscal Agent Agreement, the undersigned hereby request the Fiscal Agent to disburse from the Costs of Issuance Fund established under the Fiscal Agent Agreement to each payee designated on Exhibit A attached.hereto and by this reference incorporated herein, an amount not to exceed the amount set forth opposite such payee, for payment or reimbursement of previous payment of Costs of Issuance as described on attached Exhibit A, upon receipt by the Fiscal Agent of an invoice from such payee which requests payment in an amount which is less than or equal to the amounts set forth on said Exhibit A; (iv) that the disbursements described on the attached Exhibit A constitute Costs of Issuance and are properly chargeable to the Costs of Issuance Fund; and (v) that capitalized terms used herein and not otherwise defined shall have the meanings ascribed thereto in the Fiscal Agent Agreement. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) Y l� Daniel T. Villel a, Director of Finance 12007.01 EXHIBIT A REQUISITION NO.1 COSTS OF ISSUANCE FUND Payee Name and Address Purpose of Obligation Amount Quint&Thimmig LLP Bond and Disclosure Counsel Fees $ 32,000.00 c/o: Comerica Bank and Reimbursable Expenses ABA No. 121137522 For Credit: Quint&Thimmig LLP A/C No. 16169838 U.S. Bank Trust National Fiscal Agent Fee,Escrow Bank Fee, $ 7,000.00 Association Fiscal Agent Counsel Fee and 550 South Hope Street, Suite 500 Dissemination Agent Fee Los Angeles, CA 90071 Grant Thornton LLP Verification Agent Fee $ 2,500.00 500 Pillsbury Center North 200 South Sixth Street, Suite 500 Minneapolis, MN 55402-1459 Harrell&Company Financial Advisor Fees $ 21,000.00 333 City Boulevard West,Suite 1430 and Expenses Orange, CA 92868 Standard &Poor's Credit Market Services Rating Agency Fees $ 2,300.00 55 Water Street,38th Floor New York,NY 10041-0003 Merrill Corporation $ 8,700.00 Exhibit A-1 CERTIFICATE AS TO ARBITRAGE Daniel Villella,Director of Finance PLEASE SIGN 6 TIMES knhe basis of the foregoing, it is not expected that the proceeds of the Bonds will be used in a manner that would cause the Bonds to be arbitrage bonds within the meaning of section 148 of the Code and applicable regulations. To the best of my knowledge, information and belief, the expectations herein, expressed are reasonable and there are no facts, estimates or circumstances, other than those expressed herein, that would materially affect the expectations herein expressed. IN WITNESS WHEREOF, I have hereunto set my hand this 14th day of November, 2001. Y Daniel T. Villella, Director of Finance I -5- i Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE AS TO ARBITRAGE I, the undersigned Director of Finance of the City of Huntington Beach, California (the "City"),being one of the officers of the City duly charged (by resolution of the City Council of the City), with others, with the responsibility of issuing the City's $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"), dated the date hereof and being issued this date,hereby certify as follows: (1) Purpose of Bonds. The Bonds are being issued by the City, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") pursuant to a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"),between the City, for and on behalf of the District, and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"), for the purpose of providing funds for the refunding on an advance basis of the City's outstanding City of Huntington Beach, California, Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) Special Tax Bonds (the "Prior Bonds") issued on August 9, 1990 in the original principal amount of $2,400,000 (of which $2,055,000 principal amount is outstanding and is being refunded on the date hereof). The Prior Bonds were issued for the purpose of financing the acquisition and construction of various public improvements (the "Project"), more particularly described in the Certificate Regarding Use of Proceeds, dated the date hereof, and on file elsewhere in the transcript for the Bonds. (2) Statement of Expectations. On the basis of the facts, estimates and circumstances in existence on the date hereof, I reasonably expect the following with respect to the proceeds of the Bonds: (a) Sale Proceeds of Bonds, No Aggregate Issues. The Bonds were sold to O'Connor SWS Securities (the "Underwriter"), at their face amount ($2,155,000), less Underwriter's discount of$23,705.00, for total sale proceeds of $2,131,295.00. Of said amount, $77,425.00 will be deposited in the Costs of Issuance Fund, $172,400.00 will be deposited in the Reserve Fund, and the remaining $1,881,470.00 will be transferred to U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank") for deposit in the Escrow Fund held by the Escrow bank pursuant to an Escrow Agreement, dated the date hereof, by and between the City and the Escrow Bank. The Reserve Fund and the Costs of Issuance Fund are held by the Fiscal Agent,and the Escrow Fund is held by the Escrow Bank. The sale proceeds of the Bonds, together with interest earnings thereon, except to the extent that such interest earnings are subject to requirements for rebate to the federal government, will not exceed the amount necessary for the governmental purposes of the Bonds, namely, the purposes set forth in paragraph (1) above. No tax-exempt debt has been sold within fifteen (15) days before or after the date the Bonds were sold that will be paid from substantially the same source of funds as the Bonds (excluding guarantees from unrelated parties). (b) Refunding Schedules. At the request of the City, the schedules included elsewhere in the transcript for the Bonds (the "Schedules") have been prepared by the Harrell & Company Advisors, LLC, financial advisor to the City, and verified by Grant Thornton LLP,independent certified public accountants, for the purpose of detailing all relevant aspects of the refunding program with respect to the Prior Bonds. The Schedules are incorporated herein by this reference. (c) Costs of Issuance Ftind. The proceeds of the Bonds deposited in the Costs of Issuance Fund will be used for the payment of legal fees, printing costs and other costs of issuance of the Bonds and will be fully expended within approximately 180 days of the date hereof. Amounts deposited in the Costs of Issuance Fund, if invested, will be invested without yield restrictions. Interest earnings and profits resulting from said investment will be retained in the Costs of Issuance Fund and used for the purposes thereof. Amounts, if any, remaining in the Costs of Issuance Fund after the earlier of May 1, 2002, or the date that all costs of issuance have been paid will be transferred to the Bond Fund and used for the payment of debt service on the Bonds. (d) Escrow Ftind; Deposits and Investment. Pursuant to the Escrow Agreement, concurrent with the deposit of proceeds of the Bonds in the amount of $1,881,470.00 into the Escrow Fund, the City will transfer or cause to be transferred to the Escrow Bank for deposit in the Escrow Fund $52,328.00 from the improvement fund created for the Prior Bonds and $192,487.00 from the reserve fund created for the Prior Bonds, being a total deposit into the Escrow Fund of $2,126,285.00. Of the total amount deposited into the Escrow Fund, $2,126,284.00 will be invested in United States Treasury Securities, State and Local Government Series ("Federal Securities") with a yield that is less than the yield on.the Bonds and the remaining $1.00 will be retained in cash and not invested. Except as described above, no proceeds of the Prior Bonds will remain following the deposits to the Escrow Fund referenced above, except for amounts transferred from the bond fund for the Prior Bonds to the services fund created under the Fiscal Agent Agreement ($668,403.00), which amounts will be transferred to the services fund created under the Fiscal Agent Agreement and used to reimburse the City for services rendered in connection with the District, amounts transferred from the improvement fund created under the Fiscal Agent Agreement ($32,250.00), which amounts will be transferred to the City and used to complete the Project, and amounts transferred from the administrative expense fund created under the Fiscal Agent Agreement ($10,969.00), which amounts will be transferred to the administrative expense fund created under the Fiscal Agent Agreement and used for the purposes of such fund. (e) Escrow Ftind, Use and Allocation of Amounts Deposited. Amounts deposited in the Escrow Fund will be used to pay principal and interest on the Prior Bonds through April 1,2002,which date is the first date upon which the Prior Bonds may be redeemed on an optional basis, and on said date will be used to redeem the then outstanding principal amount of the Prior Bonds of $2,055,000 and to pay the redemption premium of $10,275.00 (being one-half of one percent (.5%) of the principal amount redeemed). Amounts,if any,remaining in the Escrow Fund following redemption of the Prior Bonds will be transferred to the Bond Fund and used for the payment of debt service on the Bonds. (f) Reserve Ftind. The proceeds of the Bonds ($172,400.00) deposited in the Reserve Fund equals the initial "Reserve Requirement", being an amount equal to eight percent (8%) of the initial principal of the Bonds,which is less than ten percent (10%) of the initial principal of the Bonds, less than an amount equal to maximum annual debt service on the Bonds,and less than one hundred twenty-five percent (125%) of average annual debt service on the Bonds. The Underwriter has represented that the establishment of the Reserve Fund in the amount of the Reserve Requirement was vital to -2- the marketing of the Bonds and reasonably required to assure payment of the Bonds. Amounts deposited in the Reserve Fund will be invested without yield restrictions. Interest earnings and profits resulting from said investment will be retained in the Reserve Fund. in the event that the amount on deposit in such Fund is less than the Reserve Requirement and otherwise will be used for the payment of excess investment earnings to the federal government (see subparagraph (i) below) or, if not required for such purpose, deposited in the Bond Fund and used for the payment of interest on the Bonds. (g) Pledge of Tar Reventces; Payment of Debt Service. The City has pledged certain special tax revenues (the "Tax Revenues") to the payment of debt service on the Bonds. Upon receipt, the Tax Revenues will be deposited in the Special Tax Fund and, on or before each interest payment date on the Bonds, the amount, if any, necessary to increase the amount in the Reserve Fund to the Reserve Requirement will be transferred from the Special Tax Fund to the Reserve Fund and the amount necessary to pay debt service on the Bonds on the interest payment date will be transferred from the Special Tax Fund to the Bond Fund. The Special Tax Fund and the Bond Fund have been established primarily to achieve a proper matching of revenues (consisting primarily of Tax Revenues and certain interest earnings) and debt service due on the Bonds during each year that the Bonds are outstanding. Amounts deposited in the Special Tax Fund and in the Bond Fund (will be expended within thirteen (13) months of the date of deposit, and the Special Tax Fund and the Bond Fund will be depleted at least once a year except for a reasonable carryover amount not in excess of the greater of one year's earnings on said Funds or one-twelfth (1/12th) of annual debt service on the Bonds. Amounts in the Special Tax Fund and the Bond Fund will be invested without yield restrictions.Interest earnings and profits resulting from investment of said Funds will be retained in the Fund in which investment was made and used for the purposes thereof. (h) Current Tax Revenues. Transfers from the Special Tax Fund of Tax Revenues to the Bond Fund will be made from current Tax Revenues and surplus Tax Revenues will be deposited in the Administrative Expense Fund and the Services Fund. The Administrative Expense Fund and the Services Fund are not available for payment of debt service on the Bonds. Excess Tax Revenues are not expected to be available for payment of debt service on the Bonds in the event of financial difficulties of the City, and do not constitute a sinking fund for payment of debt service on the Bonds. (i)Rebate Requirement.The City has covenanted in the Fiscal Agent Agreement to comply with requirements for rebate of excess investment earnings to the federal government. (j) Exclusion of Certain Ftinds for Purposes of Rebate Requirement. No portion of the Bonds will constitute a private activity bond within the meaning of section 141(a) .of the Internal Revenue Code of 1986 (the "Code"), the average maturity of the Bonds is greater than five (5) years and none of the interest rates on the Bonds vary during the term of the Bonds.As a consequence of the foregoing,investment earnings on the Special Tax Fund and the Bond Fund will be excluded for the purposes of computation of the amount required to rebated to the federal government as referenced in subparagraph (i) above without regard to the total amount of said earnings. (k) Yield of the Bonds. The yield of the Bonds is 5.141068%, determined on the basis of regularly scheduled principal and interest payments on the Bonds discounted to the issue price of the Bonds (being the face amount of the Bonds of $2,155,000). The Underwriter has represented that (i) based upon reasonable expectations and actual facts which existed on October 29, 2001, being the date upon which the City sold the -3- Bonds to the Underwriter, the initial offering price of each maturity of the Bonds to the public(excluding bondhouses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which a substantial amount of each maturity of the Bonds was to be sold to the public on the date hereof is par; and (ii) the Bonds of each maturity were actually offered for the price of par. (1) No Other Pledged Fainds; No Szuaps. Except as described herein, no funds have been pledged to are,or will be,available for payment of debt service on the Bonds which have been, or will be, invested directly, or indirectly, in securities, obligations, annuity contracts or other investment-type property producing a yield in excess of the yield on the Bonds and no transaction has been, or will be, entered into directly, or indirectly, in connection with the Bonds involving the swap of fixed rate obligations for variable rate obligations or vice versa. (m) No Replacement. No portion of the proceeds of the Bonds will be used as a substitute for other funds (replacement funds) which are otherwise expected to be available to be used as a source of financing for any part of the Prior Bonds being refunded or for payment of debt service on the Bonds and which have been, or will be, used to acquire direct, or indirect, securities, obligations, annuity contracts or other investment-type property producing a yield in excess of the yield of the Bonds. No amounts, other than amounts described above, are reasonably expected to be used or are pledged to be used to pay debt service on the Bonds. The Bonds will not remain outstanding longer than necessary to accomplish the purpose for which the Bonds are issued. All investments in the funds described herein will be purchased in arms-length transaction or in State and Local Government Securities. (n) No Improper Financial Advantage. The transaction contemplated herein does not represent an exploitation of the difference between tax-exempt and taxable interest rates to gain a material financial advantage and will not increase the burden on the market for tax-exempt obligations in that the Bonds are not being issued in an amount greater than otherwise necessary nor are they being issued sooner, or to be outstanding longer,than otherwise necessary. (o) Picrpose of Refunding. The refunding of the Prior Bonds will enable a present value debt service savings. The issuance of the Bonds and the refunding of the Prior Bonds will not enable the City to obtain a material financial advantage (based on arbitrage) apart from savings attributable to lower interest rates. (p) No Excess Proceeds. Excess proceeds, if any, of the Bonds allocable to the refunding of the Prior Bonds will not exceed one percent (1%) of the net proceeds of the Bonds allocable to the refunding of the Prior Bonds. (q) No Hedge Bonds. The Bonds do not constitute "hedge bonds" because the Prior Bonds were not"hedge bonds."The Prior Bonds were not "hedge bonds" because on the date of issuance of each of the Prior Bonds, the issuer thereof reasonably expected that not less than eighty-five percent (85%) of the proceeds of the Prior Bonds would be expended within three (3) years of that date of issuance and not more than fifty percent (50%), if any, of the proceeds of the Prior Bonds was invested in investments having a substantially guaranteed yield for four(4) or more years. (3) No Adverse Ruling. The City has not received notice that its Certificate as to Arbitrage may not be relied upon with respect to its own issues nor has it been advised that any adverse action by the Commissioner of Internal Revenue is contemplated. -4- Y FISCAL AGENT AGREEMENT Clay Martin,Director of Administrative Services ' I i J 1 � i t V / 14PNWITNESSrVWHEREOF, the City has caused this Agreement to be executed in its name and the Fiscal Agent, in token of its acceptance of the duties of the Fiscal Agent hereunder,has caused this Agreement to be executed in its name,all as of November 1,2001. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By Director o dministrative Services U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By: Authorized Officer Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 FISCAL AGENT AGREEMENT by and between the CITY OF HUNTINGTON BEACH and U.S.BANK TRUST NATIONAL ASSOCIATION,as Fiscal Agent Dated as of November 1,2001 Relating to: $2,155,000 City of Huntington Beach Community Facilities District No.1990-1 2001 Special Tax Refunding Bonds 08003.05 TABLE OF CONTENTS ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS Section 1.01. Authority for this Agreement...........................................................................:...:......3 Section 1.02. Agreement for Benefit of Bondowners.........................................................................3 Section1.03. Definitions.................................................................................................................3 ARTICLE II . THE BONDS Section•2.01. Principal Amount; Designation................................................................................. 12 Section 2.02. Terms of Bonds......................................................................................................... 12 Section 2.03. Redemption.........................................................: ................. 13 .................................. Section 2.04. Form of Bonds.......................................................................................................... 15 Section 2.05. Execution of Bonds.................................................................................................... 15 Section2.06. Transfer of Bonds...................................................................................................... 15 Section 2.07. Exchange of Bonds....................................................................................................16 Section2.08. Bond Register........................................................................................................... 16 Section 2.09. Temporary Bonds..................................................................................................... 16 Section 2.10. Bonds Mutilated,Lost,Destroyed or Stolen................................................................16 Section 2.11. Limited Obligation................................................................................................... 17 Section2.12. No Acceleration........................................................................................................17 Section 2.13. Book-Entry System...................................................................................................17 ARTICLE.III ISSUANCE OF BONDS Section 3.01. Issuance and Delivery of Bonds................................................................................. 19 Section 3.02. Application of Proceeds of Sale of Bonds and Other Moneys....................................... 19 Section 3.03. Special Tax Fund......................................................................................................20 Section 3.04. Administrative Expense Fund....................................................................................20 Section 3.05. Costs of Issuance Fund..............................................................................................21 Section3.06. Services Fund...........................................................................................................21 Section 3.07. Validity of Bonds......................................................................................................22 ARTICLE IV SPECIAL TAX REVENUES; BOND.FUND AND RESERVE FUND ' Section 4.01. Pledge of Special Tax Revenues................................................................................23 Section 4.02. Bond Fund.. .....................................................23 Section4.03. Reserve Fund...........................................................................................................24 • i L ARTICLE V OTHER COVENANTS OF THE CITY Section 5.01. Punctual Payment 26 Section 5.02. Limited Obligation................................................................................................... 26 Section 5.03. Extension of Time for Payment.................................................................................... 26 Section 5.04. Against Encumbrances.............................................................................................26 Section 5.05. Books and Accounts..................................................................................................26 Section 5.06. Protection of Security and Rights of Owners............................................................... 26 Section 5.07. Compliance with Law,Completion of Project.............................................................27 Section 5.08. Private Activity Bond Limitation...............................................................................27 Section 5.09. Federal Guarantee Prohibition.................................................................................. 27 Section 5.10. Collection of Special Tax Revenues............................................................................27 Section 5.11. Further Assurances................................................................................................... 28 Section5.12. No Arbitrage............................................................................................................ 28 Section 5.13. Maintenance of Tax-Exemption.................................................................................. 28 Section 5.14. Annual State Reports................................................................................................ 28 Section 5.15. Covenant to Foreclose...............................................................................................29 Section 5.16. Continuing Disclosure to Owners..............................................................................29 Section 5.17. No Additional Bonds................................................................................................29 Section 5.18. Yield of the Bonds....................................................................................................29 Section 5.19. Reduction of Special Taxes........................................................................................30 ARTICLE VI INVESTMENTS; DISPOSITION OF INVESTMENT PROCEEDS;LIABILITY OF THE CITY' Section 6.01. Deposit and Investment of Moneys in Funds.............................................................31 Section 6.02. Rebate of Excess Investment Earnings to the United States..............................:.......... 32 Section 6.03. Limited Obligation...................................................................................................32 Section 6.04. Liability of City........................................................................................................32 Section 6.05. Employment of Agents by City.................................................................................33 ARTICLE VII THE FISCAL AGENT Section 7.01. Appointment of Fiscal Agent....................................................................................34 Section 7.02. Liability of Fiscal Agent............................................................................................34 Section7.03. Information..............................................................................................................35 Section 7.04. Notice to Fiscal Agent...............................................................................................36 Section 7.05. Compensation,Indemnification.................................................................................36 ARTICLE VIII MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.01. Amendments Permitted............................................................................................37. Section 8.02. Owners'Meetings................................ ..........37 .......................................................... Section 8.03. Procedure for Amendment with Written Consent of Owners......................................37 Section 8.04. Disqualified Bonds...................................................................................................38 Section 8.05. Effect of Supplemental Agreement............................................................................38 Section 8.06. Endorsement or Replacement of Bonds Issued After Amendments..............................38 Section 8.07. Amendatory Endorsement of Bonds..........................................................................39 ii ARTICLE IX MISCELLANEOUS Section 9.01. Benefits of Agreement Limited to Parties...................................................................40 Section 9.02. Successor is Deemed Included in All References to Predecessor..................................40 Section 9.03. Discharge of Agreement...............................................................:...........................40 Section 9.04. Execution of Documents and Proof of Ownership by Owners......................................41 Section 9.05. Waiver of Personal Liability......................................................................................41 Section 9.06. Notices to and Demands on City and Fiscal Agent.....................................................41 Section 9.07. Partial Invalidity......................................................................................................41 Section 9.08. Unclaimed Moneys...................................................................................................42 Section9.09. Applicable Law.........................................................................................................42 Section9.10. Conflict with Act.......................................................................................................42 Section 9.11. Conclusive Evidence of Regularity............................................................................42 Section 9.12. Payment on Business Day.........................................................................................42 Section9.13. Counterparts............................................................................................................42 EXHIBIT A: FORM OF BOND EXHIBIT B: OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM ADMINISTRATIVE EXPENSE FUND EXHIBIT C: OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM COSTS OF ISSUANCE FUND iii FISCAL AGENT AGREEMENT THIS FISCAL AGENT AGREEMENT (the "Agreement") is dated as of November 1, 2001, by and between the CITY OF HUNTINGTON BEACH, a municipal corporation and public body, corporate and politic, 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 Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), and U.S BANK TRUST NATIONAL ASSOCIATION, a national banking association duly organized and existing under the laws of the United States of America with a corporate trust office located in Los Angeles, California 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 6161 of the City Council adopted on June 18, 1990; WHEREAS, the City Council, as the legislative body with respect to the District, is authorized under the Act to levy special taxes to pay for the costs of 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 July 2, 1990, the City Council of the City adopted its Resolution 6174,which resolution, among other matters, authorized the issuance of the City of Huntington Beach, California Community. Facilities District No. 1990-1 (Goldenwest%Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"); WHEREAS, due to favorable interest rates in the financial markets, the City Council has determined to refund the Prior Bonds in full; WHEREAS, under the provisions of the Act, on October 15, 2001, the City Council of the City adopted its Resolution No. 2001-74 (the "Resolution"), which resolution, among other matters, authorized the issuance of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the 'Bonds") to provide moneys to refund the Prior Bonds and provided that said 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, the property owners responsible for the payment of special taxes 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 issued by the City for the District and authenticated by the Fiscal Agent and issued as in the Act, the Resolution and this Agreement provided, to be legal, valid and binding and limited obligations 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- L 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: -2- ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS Section 1.01. Authority for this Agreement. This Agreement is entered into pursuant to the provisions of the Act and the Resolution. Section 1.02. Agreement for Benefit of Bondowners. 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. In consideration of the acceptance of the Bonds by the Owners thereof, this Agreement shall be deemed to be and shall constitute a contract between the City, for and on behalf of the District, and the Owners; and the covenants and agreements herein set forth to be performed by the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale,execution or delivery thereof,or otherwise for any cause whatsoever, except as expressly provided therein or herein. 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.Any action by any Owner to enforce the provisions of this Agreement shall be for the equal benefit and protection of all Owners of the Bonds. 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 1.03. Definitions. Unless the context otherwise requires, the terms'defined in this Section 1.03 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. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being sections 53311 et seq. of the California Government Code. "Administrative Expenses" means any or all of the following: the fees and expenses of the Fiscal Agent(including any indemnification payment or any fees or expenses of its counsel), the expenses of the City in carrying out its duties hereunder or under the Escrow Agreement (including,but not limited to,the levying and collection of the Special Taxes,and the foreclosure of the liens of delinquent Special Taxes) including the fees and expenses of its counsel, an allocable share of the salaries of City staff directly related thereto and a proportionate amount of City general administrative overhead related thereto, any amounts paid by the City from its general funds pursuant to Section 6.02 hereof, any costs of the City in employing consultants and/or attorneys in connection with the discharge of any of the City's obligations hereunder or under the Escrow Agreement (including, but not limited to, the calculation of the levy of the Special Taxes, foreclosures with respect to delinquent taxes, and the calculation of amounts subject to rebate to the United States) and all other costs and expenses of the City or the Fiscal Agent incurred in connection with the discharge of their respective duties hereunder or in connection with the refunding of the Prior Bonds and,in the case of the City,in any way related to the administration of the District. Administrative Expenses shall include any such expenses incurred in prior years but not yet paid, and any advances of funds by the City under Section 6.02 hereof. -3- 4 "Administrative Expense Fund" means the fund by that name established by Section 3.04(a) hereof. "Agreement" means this Fiscal Agent Agreement, as it may be amended or supplemented from time to time by any Supplemental Agreement adopted pursuant to the provisions hereof. "Annual Debt 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, and (ii) the principal amount of the Outstanding Bonds due in such Bond Year. "Auditor" means the auditor/controller of the County, or such other official at the County who is responsible for preparing property tax bills. "Authorized Officer" means the Finance Officer, the City Manager, the City Clerk or any other officer or employee authorized by the City Council of the City or by an Authorized Officer to undertake the action referenced in this Agreement as required to be undertaken by an Authorized Officer. "Bond Counsel"means (i) Quint&Thimmig LLP, or (ii) 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 4.02(a) hereof. "Bond Register" means_the books maintained by the Fiscal Agent for the registration of Bonds under Section 2.08. "Bond Year" means the one-year period beginning on October 2 in each year and ending on October 1 in the following year, except that the first Bond Year shall begin on the Closing Date and shall end on October 1, 2002. "Bonds" means the City of Huntington Beach.Community Facilities District No. 1990-1 2001 Special Tax Refunding 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 corporate trust 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 Treasurer of the State or any successor agency or bureau thereto. "City" means the City of Huntington Beach,California,and any successor thereto. "City Attorney" means the City Attorney of the City, or his designee. "Closing Date"means November 14,2001,being the date upon which there is a physical 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 herein) as it may be amended to apply to obligations issued on the date of issuance of the Bonds, together with applicable temporary and -4- final regulations promulgated, and applicable official public guidance published, under the Code. "Continuing Disclosure Certificate" shall mean that certain Continuing Disclosure Certificate executed by the City, dated the Closing Date, as originally executed and as it may be amended from time to time in accordance with the terms thereof. "Costs of Issuance" means items of expense payable or reimbursable directly or indirectly by the City and related to the authorization, sale, delivery and issuance of the Bonds and the refunding of the Prior Bonds, which items of expense shall include, but not be limited to, printing costs,costs of reproducing and binding documents, closing costs, appraisal costs, filing and recording fees, fees and expenses of counsel to the City, initial fees and charges of the Fiscal Agent including its first annual administration fees and its legal fees and charges, expenses incurred by the City in connection with the issuance of the Bonds and the refunding of the Prior Bonds, Bond (underwriter's) discount, legal fees and charges, including bond counsel and the City Attorney,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 3.05(a) hereof. "County" means the County of Orange, California. "DTC" means the Depository Trust Company,New York,New York, and its successors and assigns. "Debt Service" means the scheduled amount of interest and amortization of, principal payable 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 2.13. "District"means the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) formed pursuant to the Resolution of Formation. "Escrow Agreement" means the Escrow Agreement, dated the Closing Date, by and between the City and the Escrow Bank, as amended from time to time. "Escrow Bank" means U.S. Bank Trust National Association, and its successor and assigns,acting as escrow bank under the Escrow Agreement. "Escrow Fund" means the fund of that name created and maintained under the Escrow Agreement. "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, (E6 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, 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 at the time of investment are legal investments under the laws of the State for funds held by the Fiscal Agent (the Fiscal Agent entitled to rely on any direction from the City as a certification that such investments constitute such legal investments): (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. "Finance Officer"means the Finance Director of the City,or his designee. "Fiscal Agent" means U.S. Bank Trust National Association, 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 7.01 hereof. "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. "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",55 Broad Street, 28th Floor, New York, New York 10004; 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 Securities and Exchange: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 Payment Date" means April 1 and October 1 of each year, commencing with April 1, 2002. "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. -6- "Moody's" means Moody's Investors Service, and its successors. "Officer's Certificate" means a written certificate of the City signed by an Authorized Officer of the City. "Ordinance Leznjing Taxes" means any ordinance of the City Council of the City levying the Special Taxes. "Original Purchaser" means the first purchaser of the Bonds from the City, being O'Connor SWS Securities. "Outstanding," when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 8.04 hereof) 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 9.03 hereof; 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 this Agreement or any Supplemental Agreement. "Ozvner"means any person who shall be the registered owner of any Outstanding Bond. "Participating Underzvriter" shall have the meaning ascribed thereto in the Continuing Disclosure Certificate. "Permitted Investments" means any of the following which at the time of investment are determined by the City to be legal investments under the laws of the State for the moneys proposed to be invested therein: (a) Federal Securities. (b)The following obligations of government-sponsored agencies which are not backed by the full faith and credit of the United States of America: (i) Participation certificates (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) and Senior Debt obligations of the Federal Home Loan Mortgage Corporation(FHLMC). (ii) Consolidated system-wide bonds and notes of the Farm Credit Banks (formerly Federal Land Banks, Federal Intermediate Credit Banks and Banks for Cooperatives). (iii) Consolidated. debt obligations of the Federal Home Loan Banks (FHL Banks). (iv) Senior debt obligations and mortgage-backed securities (excluded are stripped mortgage securities which are purchased at priced exceeding their principal amounts) of Federal National Mortgage Association (FNMA). (v)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) of the Student Lout Marketing Association (SLMA). -7- (c) Unsecured certificates of deposit, time deposits, and bankers' acceptances having maturities of not more than 30 days) of any bank the short-term obligations of which are rated "A-1" or better by S&P. (d) Deposits the aggregate amount of which are fully insured by the Federal Deposit Insurance Corporation (FDIC), in banks which have a capital and surplus of at least$5 million. (e) Commercial paper having original maturities of not more than' 180 days) rated "A-1+"by S&P and "Prime-1" by Moody's issued by a domestic corporation having assets in excess of$500 million. (f) Money market funds rated "Aam" or "Aam-G" or better by S&P, with a minimum of $500 million in assets under management, including funds for which the Fiscal Agent or its affiliates provide investment or other advisory services. (g) "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 "AY or better by Moody's and "A" or better by S&P, or any obligation fully and unconditionally guaranteed by any state, subdivision or agency which unsecured general obligation debt is so rated, and (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. (h) Repurchase agreements which satisfy the following criteria: (i).Repurchase agreements must be between the City or the Fiscal Agent and.a dealer bank or securities firm which is: (A)A primary dealer on the Federal Reserve reporting dealer list which is rated "A" or better by Standard &Poor's and Moody's, or (B) A bank rated "A" or above by Standard & Poor's and Moody's; or (C) Corporations the long-term debt or claims paying ability of which, or in the case of a guaranteed corporation, the long-term debt of the guarantor, or, in the case of a monoline financial guaranty insurance company, claims paying ability or financial strength, is rated in at least the double A category by Standard &Poor's and Moody's. (ii)The written agreement must include the following: (A)Securities which are acceptable for transfer are: (1) direct obligations of the United States government, or (2) obligations of federal agencies backed by the full faith and credit of the United States of America (or the Federal National Mortgage Association (FNMA) or the Federal Home Loan Mortgage Corporation (FHLMC)), (B)The collateral must be delivered to the City or the Fiscal Agent (if the Fiscal Agent is not supplying the collateral) or a third party acting as agent for the Fiscal Agent (if the Fiscal Agent is supplying the collateral) before or simultaneous with payment(perfection by possession of certificated securities), -8- (C) (1) The securities must be valued weekly, marked-to-market at current market price plus accrued interest, and (2) The value of the collateral must be at least equal to one hundred four percent (104%) of the amount of money transferred by the Fiscal Agent to the dealer,bank or security firm under the agreement plus accrued interest. If the value of the securities held as collateral is reduced below one hundred four percent (104%) of the value of the amount of money transferred by the Fiscal Agent, then additional acceptable securities and/or cash must be provided as collateral to bring the value of the collateral to one hundred four percent (104%); provided, however, that if the securities used as collateral are those of FNMA or FHLMC, then the value of the collateral must equal to one hundred five percent (105%) of the amount of money transferred by the Fiscal Agent; and (3) A legal opinion must be delivered to the City and the Fiscal Agent that the repurchase agreement meets the requirements of California law with respect to the investment of public funds; and (i) Investment agreements with domestic or foreign banks, insurance companies or corporations the long-term debt or claims paying ability of which or,in the case of a guaranteed corporation,the long-term debt of the guarantor, or,in the case of a monoline financial guaranty insurance company, claims paying ability or financial strength, of the guarantor is rated in at least the double A category by Standard & Poor's and Moody's; provided that, by the terms of the investment agreement: (i) interest payments are to be made to the Fiscal Agent at times and in amounts as necessary to pay debt service on the Bonds (if the funds invested pursuant to the investment agreement are from the Reserve Fund); (ii) the invested funds are available for withdrawal without penalty or premium, upon not-more than seven (7) days' prior notice; (iii) the investment agreement shall provide that it is the unconditional and general obligation of, and is not subordinated to any other obligation of, the provider thereof; (iv) the City and the Fiscal Agent receive the opinion of domestic counsel (which opinion shall be addressed to the City) that such investment agreement is legal, valid, binding and enforceable upon the provider in accordance with its terms and of foreign counsel (if applicable) in form and substance acceptable, and addressed to, the City; (v) the investment agreement shall provide that if during its term (A) the provider's rating by either Standard & Poor's or Moody's falls below "AA-" or "AaY, respectively, the provider shall, at its option, within ten (10) days of receipt of publication of such downgrade, either (i) collateralize the investment agreement by delivering or transferring in accordance with the applicable state and federal laws (other than by means of entries on the provider's books) to the City, the Fiscal Agent or a third party acting solely as agent therefor (the "Holder of the Collateral") collateral free and clear of any third-party liens or claims, the market value of which collateral is maintained at one hundred four percent(104%) of securities identified in clauses (i) and (ii) of -9- this definition; or (ii) assign the investment agreement and all of its obligations thereunder to a financial institution mutually acceptable to the Provider, the City and the Fiscal Agent which is rated either in the first or second highest category by Standard & Poor's and Moody's; and (B) the provider's rating by either Standard &.Poor's or Moody's is withdrawn or suspended or falls below "A-" or "AY, respectively, the provider must, at the direction of the City or the Fiscal Agent, within ten (10) days of receipt of such direction, repay the principal of and accrued but unpaid interest on the invested funds, in either case with no penalty or premium to the City or the Fiscal Agent; and (vi) the investment agreement shall provide 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 shall mean the Holder of the Collateral is in possession of such collateral); and (vii) the investment agreement shall provide that if during its term (A) the provider shall default in its payment obligations, the provider's obligations under the investment agreement shall, at the direction of the City or the Fiscal Agent, be accelerated and amounts invested and accrued but unpaid interest thereon shall be paid to the City or the Fiscal Agent, as appropriate; and (B) 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 paid to the City or the Fiscal Agent, as appropriate; (j)The Local Agency Investment Fund of the State. (k) Forward Delivery Agreements (FDA) or Forward Purchase and Sale Agreements (FPSA), having as the underlying investment property those investments which are in (a) and (b) above. "Principal Office" means the principal corporate trust office of the Fiscal Agent set forth in Section 9.06 (except for payment, surrender and exchanges of the Bonds which shall be the office of U.S. Bank Trust National Association in St. Paul, Minnesota), or such other or . additional offices as may be designated by the Fiscal Agent. "Prior Bond Resolution" means Resolution 6174,adopted by the City Council of the City on July 2,1990, authorizing the issuance of the Prior Bonds. "Prior Bonds" means the City of Huntington Beach Community Facilities District No. 1990-1 '(Goldenwest/Ellis Area) 1990 Special Tax Bonds, issued on August 9, 1990, in the original principal amount of$2,400,000. "Proceeds"when used with reference to the Bonds,means the face amount of the Bonds, plus accrued interest and premium,if any,less any original issue discount. "Project"means the facilities described in the Resolution of Formation. -10- "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. "Regulations"means temporary and permanent regulations promulgated under the Code. "Reserve Fund" means the fund by that name established pursuant to.Section 4.03(a) . hereof. "Reserve Requirement" means, as of any date of calculation an amount equal to the lesser of (i) the then Maximum Annual Debt Service, or (ii) eight percent (8%) of the initial principal amount of the Bonds issued hereunder. "Resolution" means Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001, authorizing the issuance of the Bonds. "Resolution of Formation" means Resolution 6161, adopted by the City Council of the City on June 18, 1990, forming the District. "Resolution of Intention" means, collectively, Resolution 6142 and Resolution 6143, adopted by the City Council of the City on May 7, 1990 respectively, indicating the intention of the City to form the District. "S&P" means Standard & Poor's Credit Market Services, a division of McGraw-Hill, and its successors and assigns. "Securities Depositories" means The Depository Trust Company, 711 Stewart Avenue, Garden City, New York 11530, Fax-(516) 227-4039 or 4190; and, in accordance with then current guidelines of the Securities and Exchange 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. "Services" means the services more particularly described as such in Exhibit A to the Resolution of Formation. "Services Fund" means the fund by that name established by Section 3.06 hereof. "Special Tax Fund" means the fund by that name established by Section 3.03(a) hereof. "Special Tax Revenues" means the proceeds'of the Special Taxes received by the City, including any scheduled payments thereof, interest 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 interest,but shall not include any interest or penalties in excess of the interest due on the Bonds collected in connection with any such foreclosure. "Special Taxes" means the special taxes levied by the City Council within the District pursuant to the Act and this Agreement. "State" means the State of California. "Supplemental Agreement"means an agreement the execution of which is authorized by a resolution which has been duly adopted by the City 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. . -11- ARTICLE II: THE BONDS Section 2.01. Principal Amount;DesigLnation. Bonds in the aggregate principal amount of two million one hundred fifty-five thousand dollars ($2,155,000) 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. The Bonds shall be designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds". No additional bonds are authorized to be issued hereunder. Section 2.02. Terms of Bonds. (a) Form; Denominations. The Bonds shall be issued as fully registered Bonds without coupons in denominations of $5,000 or any integral multiple thereof. Bonds shall'be lettered and numbered in a customary manner as determined by the Fiscal Agent. (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)Maticrities, Interest Rates. The Bonds shall mature on October 1, in the years and shall bear interest at the interest rates per annum.set forth in the following table: Maturity Principal Interest (October 1) Amount Rate 2007 $ 500,000 4.00% 2012 510,000 4.75 2020 1,145,000 5.40 (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 by first class mail to the registered Owner thereof at such registered Owner's -12- 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 by wire transfer (i) to the Depository (so long as the Bonds are in book-entry form pursuant to Section 2.13), or (ii) to an. account within the United States made on such Interest Payment Date upon written 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. Section 2.03. Redemption. (a) Redemption Dates. (i) Optional Redemption. The Bonds are subject to redemption prior to their stated maturity on any date on or after October 1, 2011, as a whole or in part, upon payment from any source of funds available for that purpose, at a redemption price equal to the principal amount of Bonds to be redeemed, together with accrued interest thereon to the date fixed for redemption,without premium. (ii)Mandatory Sinking Payment Redemption. (A) Bonds Maturing on October 1, 2007. The Bonds maturing on October 1, 2007, are. subject to mandatory sinking payment_ redemption in part on October L 2002, and .on each October 1 thereafter to and including October 1, 2007, 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 payments as follows: Redemption Date Redemption Date October 1 Amount (October 1) Amount 2002 $85,000 2005 $85,000 2003 75,000 2006 85,000 2004 80,000 2007(maturity) 90,000 The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (B) Bonds Maturing on October 1, 2012. The Bonds maturing on October 1, 2012, are subject to mandatory sinking payment redemption in part on October 1, 2008, and on each October 1 thereafter to and including October 1, 2012, 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 payments as follows: Redemption Date Redemption Date October 1 Amount (October 1) Amount 2008 $95,000 2011 $110,000 2009 95,000 2012(maturity) 110,000 2010 100,000 -13- The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (c) Bonds Maturing on October 1, 2020. The Bonds maturing on October 1, 2020, are subject to mandatory sinking payment redemption in part on October 1, 2013, and on each October 1 thereafter to and including October 1, 2020, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2013 $120,000 2017 $145,000 2014 125,000 2018 155,000 2015 130,000 2019 160,000 2016 140,000 2020(maturity) 170,000 The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (iii) Purchase In Lieu of Redemption. In lieu of redemption under this Section 2.03(a), moneys in the Bond 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 executed by the Finance Officer 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, any redemption premium due thereon, plus interest accrued to the date of purchase. The Fiscal Agent shall be absolutely protected and shall incur no liability in relying on such Officer's Certificate. (b) Notice to Fiscal Agent. The City, by Officer's Certificate executed by the Finance Officer, shall give the Fiscal Agent written notice of its intention to redeem Bonds pursuant to subsection (a)(i) (including the maturities of Bonds to be redeemed) not less than sixty (60) days prior to the applicable redemption date, unless the Fiscal Agent shall agree to a shorter notice period in its sole discretion. (c) Redemption Procedicre 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 Securities Depositories and 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 registration books 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 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.The cost of mailing any such redemption notice and any expenses incurred by the Fiscal Agent in connection therewith shall be paid by the City. -14- 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 select the Bonds to be redeemed, from all Bonds or such given portion thereof not previously called for redemption, by lot in any manner which the Fiscal Agent deems appropriate. 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. (d) 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, 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 no interest shall accrue thereon from and after the redemption date specified in the notice of redemption. All Bonds redeemed and purchased by the Fiscal Agent pursuant to this Section 2.03 shall be canceled by the Fiscal Agent. The Fiscal Agent shall destroy the canceled Bonds in accordance with the Fiscal Agent's retention policy then in effect. Section 2.04. Form of Bonds. The Bonds, the Fiscal Agent's certificate of authentication and the assignment, to appear thereon, shall be substantially in the forms,respectively, 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 2.05. Execution of Bonds. The Bonds shall be executed on behalf of the City by the manual or facsimile signatures of its Mayor and its 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,manually 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 2.06. 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 2.08 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 acceptable to 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 -15- _ Bonds shall be surrendered for transfer, the City shall execute and the Fiscal Agent shall authenticate and deliver a new Bond or Bonds, for a like aggregate principal amount of authorized denominations. 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. Section 2.07. Exchange of Bonds. Bonds may be exchanged at the Principal Office of the Fiscal Agent solely for a like aggregate principal amount of Bonds of authorized denominations and of the same 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. Section 2.08. 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 (the 'Bond Register") 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 2.09. 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 2.10. Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, at the expense of the Owner of said Bond, the City shall execute and the Fiscal Agent shall authenticate and deliver a replacement 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 -16- be canceled by it and destroyed by the Fiscal Agent, in accordance with the Fiscal Agent's retention policy then in effect. If any Bond shall be lost, destroyed or stolen, the City shall execute and the Fiscal Agent shall authenticate and deliver a replacement Bond of like tenor and principal amount in lieu of and in substitution for the Bond so lost, destroyed or stolen, at the expense of the Owner, but only following provision by the Owner to the Fiscal Agent of indemnity for the City. and the Fiscal Agent satisfactory to the Fiscal Agent. The City may require payment of a sum not exceeding the actual cost of preparing each a replacement Bond delivered under this Section 2.10 and the City and the Fiscal Agent may require payment of the expenses which may be incurred by the City and the Fiscal Agent for the preparation, execution, authentication and delivery thereof. Any Bond delivered under the provisions of this Section 2.10 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 2.11. Limited Obligation. All obligations of the City under this Agreement and the Bonds shall not.be general obligations of the City, but shall be limited obligations, payable solely from the Special Tax Revenues and the funds pledged therefore hereunder. Neither the faith and credit of the City nor of the State or any political subdivision thereof is pledged to the payment of the Bonds. Section 2.12. No Acceleration. The principal of the Bonds shall not be subject to acceleration hereunder.Nothing in this Section 2.12 shall in any way prohibit the redemption of Bonds under Section 2.03 hereof, or the defeasance of the Bonds and discharge of this Agreement under Section 9.03 hereof. Section 2.13. 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 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 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 -17- 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 redemption 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 2.06 hereof, references to "Cede & Co." in this Section 2.13 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 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 2.06. To the extent that the Beneficial Owners are designated as the transferee by the Owners, in accordance with Section 2.06, the Bonds will be delivered to such Beneficial Owners as soon as practicable. -18- ARTICLE III ISSUANCE OF BONDS Section 3.01. 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 2.01 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. The Fiscal Agent is hereby authorized and directed to authenticate the Bonds and deliver them to the Original Purchaser, upon receipt of the purchase price for the Bonds. Section 3.02. Application of Proceeds of Sale of Bonds and Other Moneys. (a) The Proceeds of the purchase of the Bonds by the Original Purchaser shall be paid to the Fiscal Agent, who shall forthwith set aside, pay over and deposit such Proceeds on the Closing Date as follows: (i) Deposit in the Costs of Issuance Fund an amount equal to $77,425.00; (ii) Deposit in the Reserve Fund an amount equal to $172,400; and (iii) Transfer to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund, an amount equal to $1,881,470.00. (b)In addition to the foregoing,on the Closing Date the Finance Officer shall transfer or cause to be transferred certain moneys held with respect to the Prior Bonds as follows: (i) Transfer from the administrative expense fund held with respect to the Prior Bonds to the Finance Officer for deposit by the Finance Officer in the Administrative Expense Fund,all amounts on deposit in such administrative expense fund; (ii) Transfer from the reserve fund held with respect to the Prior Bonds to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund; an amount equal to $192,487.00; and (iii) Transfer $52,328.00 from the improvement fund held with respect to the Prior Bonds, to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund; and (iv) Transfer from the bond fund held with respect to the Prior Bonds, to the Services Fund then remitted to the City as reimbursement for prior Services;and (v)Transfer from the special tax fund held with respect to the Prior Bonds to the Finance Officer for deposit by the Finance Officer in the Special Tax Fund, an amount equal to all amounts on deposit in said special tax fund. -19- Section 3.03. Special Tax Fund. (a) Establishment of Special Tax Fund. There is hereby established as a separate account to be held by the Finance Officer, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Special Tax Fund (which account may be maintained on the City's books as an account within the Administrative Expense Fund) to the credit of which the Finance Officer shall deposit, immediately upon receipt; all Special Tax Revenue received by the City and any amounts required by Sections 3.04(b) or 3.06(b) to be deposited therein. Moneys in the Special Tax Fund shall be held by the Finance Officer for the benefit of the City and the Owners of the Bonds, shall be disbursed as provided below and, pending any disbursement, shall be subject to a lien in favor of the Owners of the Bonds. (b) Disbursements. The Finance Officer shall withdraw from the Special Tax Fund and transfer: (i) to the Administrative Expense Fund, whenever required for the purposes of such fund, an amount equal to that portion of any Special Tax Revenues received which are attributable to the levy of Special Taxes for Administrative Expenses (determined by multiplying the aggregate Special Taxes received by a fraction the numerator of which is the percentage of the aggregate Special Tax levy, to which such Special Taxes received pertain, constituting Administrative Expenses and the denominator of which is one hundred), (ii) to the Fiscal Agent for deposit in the Bond Fund, (a) within thirty (30) days of receipt of any Special Tax Revenue during any period that principal and/or interest is past due on the Bonds, an amount equal to any principal or interest on the Bonds not paid when due, together with interest thereon at the interest rate on the Bonds from the date such payment was due to the date of transfer, and (b)before each Interest Payment Date, an amount, taking into account any amounts then on deposit in the Bond Fund, such that the amount in the Bond Fund equals the principal, premium, if any, and interest due on the Bonds on the Interest Payment Date; (iii). before each Interest Payment Date, and following any transfers referred to in the preceding clauses (i) and (ii) above, to the Reserve Fund an amount, taking into account amounts then on deposit in the Reserve Fund, such that the amount in the Reserve Fund equals the Reserve Requirement, and (iv) to the Services Fund, on October 2 of each year, all then remaining amounts; provided that no such transfers shall exceed the amount then available to be transferred from the Special Tax Fund. (c) Investment. Moneys in the Special Tax Fund shall be invested and deposited by the Finance Officer in accordance with Section 6.01 hereof. 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. Section 3.04. Administrative Expense Fund. (a) Establishment of Administrative Expense Fund. There is hereby established as a separate account to be held.by the Finance Officer, the Community Facilities District No..1990- 1 2001 Special Tax Refunding Bonds Administrative Expense Fund to the credit of which deposits shall be made as required by Section 3.03(b). Moneys in the Administrative Expense Fund shall be held by the Finance Officer. for the benefit of the City, and shall be disbursed as provided below. (b) Disbursement. Amounts in the Administrative Expense Fund shall be withdrawn by the Finance Officer and paid to the City or its order upon receipt by the Finance Officer of an Officer's Certificate executed by the Finance Officer substantially in the form of Exhibit B hereto stating the amount to be withdrawn, that such amount is to be used to pay an Administrative Expense and the nature of such Administrative Expense. -20- Annually, on the last day of each Fiscal Year, the Finance Officer shall withdraw from the Administrative Expense Fund and transfer to the Special Tax Fund an amount equal to the amount, if any, then on deposit in the Administrative Expense Fund which is in excess of an amount necessary to pay any Administrative Expenses incurred but not yet paid. (c) Investment. Moneys in the Administrative Expense Fund shall be invested and deposited by the Finance Officer in accordance with Section 6.01 hereof. Interest earnings and profits resulting from said investment shall be retained by the Finance Officer in the Administrative Expense Fund to be used for the purposes of such fund. Section 3.05. Costs of Issuance Fund. (a) .Establishment of Costs of Issuance Fund. There is hereby established as a separate account to be held by the Fiscal Agent, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Costs of Issuance Fund, to the credit of which a deposit shall be made as required by Section 3.02(a)(i). Moneys in the Costs of Issuance Fund shall be held by the Fiscal Agent for the benefit of the City and shall be disbursed as provided in subsection (b) of this Section 3.05 for the payment or reimbursement of Costs of Issuance. (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 substantially in the form of Exhibit C hereto executed by the Finance Officer containing respective amounts to be paid to the designated payees, and delivered to the Fiscal Agent. (c) Investment. Moneys in the Costs of Issuance Fund shall be invested and deposited by the Fiscal Agent in accordance with Section 6.01 hereof. 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. (d) Closing of Fund.The Fiscal Agent shall maintain the Costs of Issuance Fund until the earlier of (i)May 1,2002, or (ii) the date on which the Finance Officer has certified to the Fiscal Agent in writing that all known Costs of Issuance have been paid, and then the Fiscal Agent shall transfer any moneys remaining therein, including any investment earnings thereon, to the Bond Fund to be used for purposes of the Bond Fund. Section 3.06. Services Fund. (a) Establishment of Services Fund. There is hereby established as a separate account to be held by the Finance Officer, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Services Fund, to the credit of which deposits shall be made as required by Section 3.03(b).Moneys in the Services Fund shall be held in trust by the Finance Officer for the benefit of the City,and shall be disbursed as provided below. (b) Disbursement. Amounts in the Services Fund shall be withdrawn by the Finance Officer and paid to the City or its order upon receipt by the Finance Officer of an Officer's Certificate stating the amount to be withdrawn, that such amount is used to pay for a Service and the nature of such Service. (c) Investment. Moneys in the Services Fund shall be invested and deposited in accordance with Section 6.01 hereof.Interest earnings and profits resulting from said investment shall be retained by the Finance Officer in the Services Fund to be used for the purposes of such fund. -21- Section 3.07. Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be dependent upon the completion of the acquisition of the Project or upon the performance by any person of his obligation with respect to the Project. -22- ARTICLE IV SPECIAL TAX REVENUES; BOND FUND AND RESERVE FUND Section 4.01. 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 and all moneys deposited in the Bond Fund and the Reserve Fund, and, until disbursed as provided herein, in the Special Tax 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 9.03. Amounts in the Administrative Expense Fund, the Services Fund and the Costs of Issuance Fund are not pledged to the repayment of the Bonds. Any proceeds of condemnation, destruction or other disposition 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 4.02. Bond Fund. (a) Establishment of Bond Ftind. There is hereby established as a separate account to be held by the Fiscal Agent the "Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Bond Fund" to the credit of which deposits shall be made as required by Section 3.03(b), Section 4.03 and any other amounts required to be deposited therein by this Agreement. Moneys in the Bond Fund shall be held by the Fiscal Agent for the benefit of the City and 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. (b) Disbursements. On each Interest Payment Date, the Fiscal Agent shall withdraw from the Bond Fund and pay to the Owners of the Bonds the principal of, and interest and any premium;due and payable on such Interest Payment Date on the Bonds, including any amounts due on the Bonds by reason of the sinking payments set forth in Section 2.03(a)(ii). Ten (10) Business Days prior to each Interest Payment Date, the Fiscal Agent shall determine if the amounts then on deposit in the Bond Fund are sufficient to pay the debt service due on the Bonds on the next Interest Payment Date. In the event that amounts in the Bond Fund are insufficient for such purpose, the Fiscal Agent. promptly shall notify the Finance Officer by telephone(and confirm in writing)of the amount of the insufficiency. In the event that amounts in the Bond Fund are insufficient for the purpose set forth in the preceding paragraph with respect to any Interest Payment Date, the Fiscal Agent shall withdraw from the Reserve Fund, to the extent of any funds therein, an amount sufficient to . cover the amount of such Bond Fund insufficiency. Amounts so withdrawn from the Reserve Fund shall be deposited in the Bond Fund. If,after the foregoing transfer,there are insufficient funds in the Bond Fund to make the payments provided for in the first sentence of the first paragraph of this Section 4.02(b), the Fiscal Agent shall apply the available funds first to the payment of interest on the Bonds, then to the payment of principal due on the Bonds other than by reason of sinking payments, and then to payment of principal due on the Bonds by reason of sinking payments. Any sinking payment not made in full as scheduled shall continue to bear interest at the interest rate on the -23- Bonds until paid, and shall be paid from the first available amounts in the Bond Fund described in clause (i) of the second sentence of the first paragraph of this Section 4.02(b). (c) Investment.Moneys in the Bond Fund shall be invested and deposited in accordance with Section 6.01.Interest earnings and profits resulting from such investment and deposit shall be retained in the Bond Fund. (d) Deficiency. If at any time it appears to the Fiscal Agent that there is a danger of deficiency in the Bond Fund and that the Fiscal Agent may be unable to pay debt service on the Bonds in a timely manner, the Fiscal Agent shall report to the Finance Officer such fact. The City covenants to increase the levy of the Special Taxes in the next Fiscal Year (subject to the maximum amount authorized by the Resolution of Formation) in accordance with the procedures set forth in the Act for the purpose of curing Bond Fund deficiencies. If at any time the Fiscal Agent is unable to pay principal, interest and premium, if any, due on any Interest Payment Date for the Bonds due to insufficient funds in the Bond Fund, or if funds are withdrawn from the Reserve Fund to pay principal and/or interest on the Bonds, the Fiscal Agent shall notify the Finance Officer in writing of such fact, and the Finance Officer shall notify the California Debt and Investment Advisory Commission of such fact within 10 days of such Interest Payment Date. Section 4.03. Reserve Fund. (a) Establishment of Ftind. There is hereby established as a separate account to be held by the Fiscal Agent the "Community Facilities District No. 1990-1, 2001 Special Tax Refunding Bonds Reserve Fund" to the credit of which a deposit shall be made as required by Section 3.02(a)(ii), which deposit, as of the Closing Date, is equal to (or in excess of) the initial Reserve Requirement, and deposits shall be made as provided in Section 3.03(b). 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 the 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 Reserve Fttnd. 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 of Excess of Reserve Regtirement. Whenever, on or before any Interest Payment Date, or on any other date at the request of the Finance Officer, the amount in the Reserve Fund exceeds the Reserve Requirement, the Fiscal Agent shall provide written notice to the Finance Officer of the amount of the excess and shall transfer an amount equal to the excess from the Reserve Fund to the Bond Fund, to be applied to the payment of interest on the Bonds on the next Interest Payment Date. (d) Transfer for Rebate Ptirposes: Amounts in the Reserve Fund shall be withdrawn for purposes of making payment to the federal government to comply with Section 6.02, upon receipt by the Fiscal Agent of an Officer's Certificate specifying the amount to be withdrawn and to the effect that such amount is needed for rebate purposes. (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 -24- Fiscal Agent shall, upon the written request of the Finance Officer, transfer any cash or Permitted Investments in the Reserve Fund to the Bond Fund to be applied, on the next succeeding Interest Payment Date to the payment and redemption, in accordance with Section 4.02 or 2.03, as applicable, of all of the Outstanding Bonds. In the event that the amount so transferred from the Reserve Fund to the Bond Fund exceeds the amount required to pay and redeem the Outstanding Bonds, the balance in the Reserve Fund shall be transferred to the Finance Officer to be used by the City for any lawful purpose. Notwithstanding the foregoing, no amounts shall be transferred from the Reserve Fund pursuant to this Section 4.03(e) until after the calculation, pursuant to Section 6.02, of any amounts due to the federal government following payment of the Bonds and withdrawal of any such amount under Section 4.03(d) for purposes of making such payment to the federal government, and payment of any fees and expenses due to the Fiscal Agent. (f) Investment.Moneys in the Reserve Fund shall be invested in accordance with Section . 6.01. On or before each Interest Payment Date, if the amount on deposit in the Reserve Fund, equals the then Reserve Requirement, interest earnings .and profits resulting from said investment shall be transferred by the Fiscal Agent to the Bond Fund, to be applied to the payment of interest on the Bonds on the next Interest Payment Date. -25- ARTICLE V OTHER COVENANTS OF THE CITY Section 5.01. 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. Section 5.02. Limited Obli ag tion. The Bonds are limited obligations payable solely from and secured solely by the Special Tax Revenues and the amounts in the Bond Fund, the Reserve Fund and the Special Tax Fund created hereunder. Section 5.03. Extension of Time for Payment. In order to prevent any accumulation of claims for interest after maturity, the City shall not, 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 and premium, if any, of all of the Bonds then Outstanding and of all claims for interest which shall not have so extended or funded. Section 5.04. Against Encumbrances. The.City will not 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 5.05. Books and Accounts. The City will keep, or cause to be kept, proper books of record and accounts, separate from all other records and accounts of the City, in which complete and correct entries shall be made of all transactions relating to the expenditure of amounts disbursed from the Administrative Expense Fund, the Services Fund and the Special Tax Fund and to the Special Tax Revenues. Such books of record and accounts shall during business hours and under reasonable conditions be subject to the inspection of the Fiscal Agent (who shall have no duty to inspect) and 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. 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 made by the Fiscal Agent relating to the expenditure of amounts disbursed from the Bond Fund,the Reserve Fund and the Cost of Issuance Fund. Such books of record and accounts shall,upon reasonable notice, during business hours be subject to the inspection of the City and 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. Section 5.06. Protection of Security and Rights of Owners. The City will preserve and protect the security for the Bonds and the rights of the Owners thereto, and will warrant and defend their rights to such security 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. -26- Section 5.07. Compliance with Law, Completion of Project. The City will comply with all applicable provisions of the Act and law in completing the acquisition of the Project. Section 5.08. Private Activity Bond Limitation. 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 5.09. 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 any of the Bonds to be "federally guaranteed"within the meaning of section 149(b) of the Code. Section 5.10. 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 a written notice to the Finance Officer stating the amount then on deposit in the Bond Fund and the Reserve Fund. The receipt of such notice by the Finance Officer shall in no way affect the obligations of the Finance Officer under the following two paragraphs. Upon receipt of a copy of such notice, the Finance Officer shall communicate with the Auditor or other appropriate official of the County 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 Officer shall effect the levy of the Special Taxes each Fiscal Year, in accordance with the Ordinance Levying Taxes by each August 1 that the Bonds are Outstanding,but in any event 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 tax roll. Upon the completion of the computation of the amounts of the levy, the Finance Officer 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 secured tax roll. The Finance Officer shall fix and levy the amount of Special Taxes within the District required for the payment of principal of, premium, if any, and interest on any outstanding bonds of the District becoming due and payable during the ensuing fiscal year, including any necessary replenishment or expenditure of the Reserve Fund for the Bonds, an amount estimated to be sufficient to pay the Administrative Expenses during such Fiscal Year, and for the payment of Services. The Special Taxes so levied shall not exceed the authorized amounts as provided in the proceedings pursuant to the Resolution of Formation. 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 times and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the general taxes on real property. Notwithstanding the foregoing, the Finance Officer may in his discretion cause the collection of any Special Taxes by direct, first class mail billing to the then owner of each parcel so owned in lieu of billing for such Special Taxes in the same manner as general taxes as aforesaid. 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. -27- The Finance Officer is hereby authorized to employ consultants to assist in computing the levy of the Special Taxes hereunder and any reconciliation of amounts levied to amounts received.The fees and expenses of such consultants and the costs and expenses of the Finance Officer (including a charge for City staff time) in conducting its duties hereunder shall be an Administrative Expense hereunder. Section 5.11. 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 confinning unto the Owners of the rights and benefits provided in this Agreement. Section 5.12. 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 5.13. 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 5.14. Annual State Reports. The following requirements shall apply to the Bonds: (a)Annual Reporting.Not later than October 30 of each calendar year,beginning with the October 30 first succeeding the Closing date, and in each calendar year thereafter until the October 30 following the final maturity of the Bonds, the Finance Officer shall cause the following information to be supplied to CDIAC: (i) the principal amount of the Bonds Outstanding; (ii) the balance in the Reserve Fund; (iii) that no capitalized interest was funded for the Bonds; (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;and (v) the assessed value of all parcels in the District subject to the levy of the Special Taxes as shown in the 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, the Fiscal Agent shall notify the Finance Officer of such failure or withdrawal in writing.The Finance Officer shall notify CDIAC and the Original.Purchasers of such failure or withdrawal within 10 days of such failure or withdrawal. (c) Amendment. The reporting requirements of this Section 5.14 shall be amended from time to time, without action by the City or the Fiscal Agent, to reflect any amendments to Section 53359.5(b) or Section 53359.5(c) of the Act. Notwithstanding the foregoing, any such amendment shall not, in itself, affect the City's obligations under the Continuing Disclosure Certificate. (d) No Liability. None of the City and its officers, agents and employees, the Finance Officer or the Fiscal Agent shall be liable for any inadvertent error in reporting the information required by this Section 5.14. -28- Section 5.15. Covenant to Foreclose. Pursuant to Section 53356.1 of the Act, the City hereby covenants with and for the benefit of the owners of the Bonds that it will order, and cause to be commenced as hereinafter provided, and thereafter diligently prosecute to judgment (unless such delinquency is theretofore brought current), an action in the superior court to foreclose the lien of any Special Tax or installment thereof not paid when due as provided in the following two paragraphs. The Finance Officer shall notify the City Attorney of any such delinquency of which it is aware, and the.City Attorney shall commence, or cause to be commenced,such proceedings. On or about August 31st of each Fiscal Year, the Finance Officer shall compare the amount of Special Taxes theretofore levied in the District to the amount of Special Tax Revenues theretofore received by the City, and: (a) Individual Delinquencies. If the Finance Officer determines that any single parcel subject to the Special Tax in the District is delinquent in the payment of Special Taxes in the aggregate amount of $5,000 or more, then the Finance Officer shall send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner within 45 days of such determination, and (if the delinquency remains uncured) foreclosure proceedings shall be commenced by the City within 90 days of such determination. (b)Aggregate Delinquencies. If the Finance Officer determines that (i) the total amount of delinquent Special Tax for the prior Fiscal Year for the entire District, (including the total of delinquencies under subsection (a) above),exceeds 5%of the total Special Tax due and payable for the prior Fiscal Year, or (ii) there are ten (10) or fewer owners of real property within the District,determined by reference to the latest available secured property tax roll of the County, the City shall notify or cause to be notified property owners who are then delinquent in the payment of Special Taxes (and demand immediate payment of the delinquency)within 45 days 'of such determination, and shall commence foreclosure proceedings within 90 days of such determination against each parcel of land in the District with a Special Tax delinquency. The City Attorney is hereby authorized to employ counsel to conduct any such foreclosure proceedings.The fees and expenses of any such counsel and costs and expenses of the City Attorney(including a charge for City staff time) in conducting foreclosure proceedings shall be an Administrative Expense hereunder. Section 5.16. Continuing Disclosure to Owners. The City hereby.covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Agreement, failure of the City to comply with the Continuing Disclosure Certificate shall not be considered a default hereunder; however, any Participating Underwriter or any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate to compel performance by the City of its obligations thereunder,including seeking mandate or specific performance by court order. Section 5.17. No Additional Bonds. The City shall not issue any additional bonds or incur any additional indebtedness (other than Administrative Expenses) secured by a pledge of Special Taxes or any amounts in any funds or accounts established hereunder. Section 5.18. Yield of the Bonds. In determining the yield of the Bonds to comply with Section 5.13 and 6.02 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. -29- Section 5.19. Reduction of Special Taxes. The City covenants and agrees to not consent or conduct proceedings with respect to a reduction in the maximum Special Taxes that may be levied in the District below an amount, for any Fiscal Year, equal to 110% of Maximum Annual Debt Service. It is hereby acknowledged that Bondowners are purchasing the Bonds in reliance on the foregoing covenant, and that said covenant is necessary to assure the full and timely payment of the Bonds. -30- ARTICLE VI INVESTMENTS; DISPOSITION OF INVESTMENT PROCEEDS; LIABILITY OF THE CITY Section 6.01. Deposit and Investment of Moneys in Funds. Moneys in any fund or account created or established by this Agreement and held by the Fiscal Agent shall be invested by the Fiscal Agent in Permitted Investments, as directed pursuant to written instructions of the Finance Officer filed with the Fiscal Agent at least two (2) Business Day in advance of the making of such investments. Upon receipt of such written instructions, the Fiscal Agent is authorized to act thereon without further inquiry and shall be absolutely protected and shall incur no liability in so acting in accordance with such instructions. In the absence of any such written instructions, the Fiscal Agent shall invest any such moneys in Permitted Investments described in clause (0 of the definition thereof. The Fiscal Agent shall be deemed to have conclusively complied with the Fair Market Value requirement if it invests such moneys in Permitted Investments described in clause (f) of the definition thereof in the absence of written instructions from the City. Moneys in any fund or account created or established by this Agreement and held by the Finance Officer shall be invested by the Finance Officer in Permitted Investments,which by their terms mature prior to the date on which such moneys are required to be paid out hereunder. Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account, subject, however, to the requirements of this Agreement for transfer of interest earnings and profits resulting from investment of amounts in funds and accounts.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 or the Finance Officer may act as principal or agent in the acquisition or disposition of any investment. Neither the Fiscal Agent nor the Finance Officer shall incur any liability for losses arising from any investments made pursuant to this Section 6.01. 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 or the Code) at Fair Market Value. For purposes of any Fair Market Value determination hereunder,the Fiscal Agent shall be entitled to conclusively rely on a Written Certificate of the City and shall be fully protected in relying thereon. Investments in funds or accounts (or portions thereof) that are subject to a yield restriction under 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). 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 or the Finance Officer hereunder. The Fiscal Agent or the Finance Officer, as applicable, shall sell 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 Officer shall be liable or responsible for any loss resulting from the acquisition or disposition of such investment security in accordance herewith. The City acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the City the right to receive brokerage confirmations -31- of security transactions as they occur, the City specifically waives receipt of such confirmations to the extent permitted by law. The Fiscal Agent will furnish the City periodic cash transaction statements which include detail for all investment transactions made by the Fiscal Agent hereunder. Section 6.02. Rebate of Excess Investment Earnings to the United States. 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. The City shall withdraw such amounts from the Administrative Expense Fund as necessary to make any required rebate payments on the Bonds, and pay such amounts to the federal government as required by the Code and the Regulations. In the event of any shortfall in amounts available for such purpose in the Administrative Expense Fund to make such payments, the Finance Officer shall make such payment from any amounts available in the Reserve Fund pursuant to Section 4.03 or from any other lawfully available funds of the City. Any fees or expenses incurred by the City under or pursuant to this Section 6.02 shall be Administrative Expenses. In order to provide for the administration of this Section 6.02, the Finance Officer may provide for the employment of independent attorneys, accountants and consultants compensated on such reasonable basis as the Finance Officer may deem appropriate and in addition, and without limitation of the provisions of Sections 7.01 and 7.02 hereof, the Finance Officer may rely conclusively upon and be fully protected from all liability in relying upon the opinions, determinations, calculations and advice of such agents, attorneys and consultants employed hereunder. Section 6.03. Limited Obligation.The City's obligations hereunder are limited obligations payable solely from and secured solely by the Special Tax Revenues and the amounts in the Special Tax Fund,the Reserve Fund and the Bond Fund created hereunder. Section 6.04. 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.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 bad faith,the City,including the Finance Officer,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 Officer,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. No provision of this Agreement shall require the City to expend or risk its own general funds 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. -32- The City 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. The City 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 his title thereto satisfactorily established, if disputed. Whenever in the administration of its duties under this Agreement the City or the Finance Officer 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 and such certificate shall be full warrant to the City and the Finance Officer 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 Officer may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 6.05. Employment of Agents by City. In order to perform its duties and obligations hereunder, the City 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. -33- ARTICLE VII THE FISCAL AGENT Section 7.01. Appointment of Fiscal Agent. U.S. Bank Trust 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 7.01 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.The Fiscal Agent shall give the Finance Officer and the Finance Officer written notice of any such succession hereunder. . 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 this Section 7.01, 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 by certified mail return receipt requested, 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 only 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 7.01 within forty-five (45) days after the Fiscal Agent shall have given to the City written notice or after a vacancy in the office of the Fiscal Agent shall have occurred by reason of its inability to act, the Fiscal Agent, at the expense of the City, 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,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 Officer of the City in trust for the benefit of the Owners.The City covenants for the direct benefit of the Owners that its Finance Officer 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. Section 7.02. 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, nor -34- makes any representations as to the validity or sufficiency of this Agreement or of the Bonds, nor shall the Fiscal Agent 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 misconduct. 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. The,/Fiscal Agent may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates, documents, written instructions or opinions furnished to the Fiscal Agent and conforming to the requirements of this Agreement; but in the case of any such certificates, documents, written instructions 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 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 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 bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements of the City or the District herein or of any of the documents executed by the City or the District in connection with the Bonds,.or_as to the existence of a default or event of default thereunder. The Fiscal Agent shall not be liable for any error of judgment made in good faith by a responsible officer of the Fiscal Agent 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. 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 indemnity satisfactory to the Fiscal Agent 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. All indemnifications and releases from liability granted to the Fiscal Agent hereunder shall extend to the directors,officers and employees of the Fiscal Agent. Section 7.03. 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 monthly statements reporting funds held and transactions by the Fiscal Agent,including the value of any investments held by the Fiscal Agent. -35- Section 7.04. 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, .written instructions, 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, suffered or omitted by it hereunder 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 his 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 of the City, 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 7.05. Compensation, Indemnification. The City shall pay to the Fiscal Agent from time to time reasonable compensation for all services rendered as Fiscal Agent under this Agreement, and also all reasonable expenses, charges, counsel fees and other disbursements, including those of its attorneys (including the allocated costs of in-house 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 costs, expenses, claims or liabilities of any kind whatsoever, including those of its attorneys 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 obligations of the City under this Section 7.05 shall survive resignation or removal of the Fiscal Agent under this Agreement, but any monetary obligation of the City arising under this Section 7.05 shall be limited solely to amounts on deposit in the Administrative Expense Fund. -36- ARTICLE VIII MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.01. Amendments Permitted. This Agreement and the rights and obligations of the City 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 8.04. 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 or this Agreement), or (iii)reduce the percentage of Bonds required for the amendment hereof. 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 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; (b) to make modifications not adversely affecting any Outstanding Bonds of the City 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 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;or (d) to make such additions, deletions or modifications as may be necessary or desirable to assure exclusion from gross income for federal income tax purposes of interest on the Bonds. Any amendment of this Agreement may not modify any of the rights or obligations of the Fiscal Agent without its written consent. The Fiscal Agent shall be furnished an opinion of counsel that any such Supplemental Agreement entered into by the City and the Fiscal Agent complies with the provisions of this Section 8.01 and the Fiscal Agent may conclusively rely on such opinion and shall be absolutely protected in so relying. Section 8.02. Owners'Meetings.The City 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. Section 8.03.Procedure for Amendment with Written Consent of Owners. The City 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 8.01, to take effect when and as provided in this Section -37- 8.03. 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, at the expense of the City), 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 8.03 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 8.04) and a notice shall have been mailed as hereinafter in this Section 8.03 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 9.04 hereof.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 8.03 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 8.03 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 8.03 (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 8.03 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 City and the Owners of all Bonds at the expiration of sixty (60) 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 sixty-day period. Section 8.04. Disqualified Bonds. Bonds owned or held for the account of the 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. Section 8.05.. Effect of Supplemental Agreement. 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, the Fiscal Agent 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 8.06. Endorsement or Replacement of Bonds Issued After Amendments. The City 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, as to such action. In that case, upon demand of the Owner of any Bond Outstanding at such effective date and upon presentation of his Bond for that purpose at the -38- 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 may determine that new Bonds, so modified as in the opinion of the City is necessary to conform to such Owners' action, shall be prepared, executed and delivered. In that case, upon demand of the Owner of any Bonds then 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 8.07. Amendatory Endorsement of Bonds. The provisions of this Article VM 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. -39- ARTICLE IX MISCELLANEOUS Section 9.01; 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 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 9.02. 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 9.03. Discharge of Agreement. If the City shall pay and discharge the entire indebtedness on all 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, all 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 4.02 and 4.03 hereof is fully sufficient to pay all Bonds Outstanding, including all principal, interest and redemption premiums;or (c) by irrevocably depositing with the Fiscal Agent, in trust, cash and/or noncallable Federal Securities in such amount as the City shall determine, as confirmed by Bond Counsel or 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 4.02 and 4.03 (to the extent invested in Federal Securities), be fully sufficient to pay and discharge the indebtedness on all Bonds (including all principal, interest and redemption premiums) at or before their respective maturity dates; 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 Agreement with respect to all Bonds Outstanding shall cease and.terminate, except only the obligations of the City under Section 5.13 and 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, and the obligation of the City to pay all amounts owing to the Fiscal Agent pursuant to Section 7.05 hereof; and thereafter Special Taxes shall not be payable to the Fiscal Agent. Notice of such election shall be filed with the Fiscal Agent. The satisfaction and discharge of this Fiscal Agent Agreement shall be without prejudice to the rights of the Fiscal Agent to charge and be reimbursed by the City for the expenses which it shall thereafter incur in connection therewith. Any funds thereafter held by the Fiscal Agent upon payment of all fees and expenses of the Fiscal Agent which remain unclaimed for two (2) years after the principal of all Bonds has become due and payable,shall be paid over to the City as provided in Section 9.08 hereof and -40- the Fiscal Agent shall thereupon be released and discharged with respect thereto and the Owners of such Bonds shall look only to the City for payment of such Bonds. Section 9.04. 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 registration books maintained by the Fiscal Agent pursuant to Section 2.08 hereof. 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 9.05.Waiver of Personal Liability. No Councilmember, 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 9.06. 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: City of Huntington Beach,California 2000 Main Street Huntington Beach,CA 92648 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: U.S.Bank Trust National Association 550 South Hope Street,Suite 500 Los Angeles,CA 90071 Attention:Corporate Trust Services Ref: City of Huntington Beach CFD 1990-1 2001 Special Tax Refunding Bonds Section 9.07. Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Agreement shall for any reason be held by a court of competent jurisdiction to be illegal or -41- 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 issuance 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 9.08. 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 payment of such principal, interest and premium have become payable,if such moneys were 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 of such Bonds shall look only to the City for the payment of the principal of, and interest and any premium on,such Bonds. Any right of any Owner to look to the City for such payment shall survive only so long as required under applicable law. Section 9.09. Applicable Law. This Agreement shall be governed by and enforced in accordance with the laws of the State applicable to contracts made and performed in the State. Section 9.10. 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 9.11. Conclusive Evidence of Reggladjy. 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 9.12. 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 from and after such date. Section 9.13. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original. -42- EXHIBIT A FORM OF BOND No. $ UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF ORANGE CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BOND INTEREST RATE MATURITY DATE BOND DATE CUSIP# October 1, November 14, 2001 REGISTERED OWNER: PRINCIPAL AMOUNT: The City of Huntington Beach, .California (the "City") for and on behalf of the City's Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), for value received, hereby promises to pay solely from the Special Tax (as hereinafter defined) to be collected in the District or amounts in certain 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 April 1 and October 1, commencing April 1, 2002, 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 U.S. Bank Trust 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 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. 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; Exhibit A Page 1 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. The Bonds are not general obligations of the City, but are limited obligations payable solely from the revenues and funds pledged therefor under the Agreement. Neither the faith and credit nor the taxing power of the City (except to the limited extent set forth in the Agreement) or the State of California or any political subdivision thereof is pledged to the payment of the Bonds. This Bond is one of a duly authorized issue of bonds in the aggregate principal amount of $2,155,000 approved by resolution of the City Council of the City on October 15, 2001 (the "Resolution"), 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 refunding outstanding bonds of the City issued for the District, and is one of the series of bonds designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" (the `Bonds"). The issuance of the Bonds and the terms and conditions thereof are provided for by a Fiscal Agent Agreement, dated as of November 1, 2001,between the City and the Fiscal Agent (the "Agreement") and this reference.incorporates the Agreement herein, and by acceptance hereof the owner of this Bond assents to said terms and conditions. The Agreement is authorized under, this Bond is issued under and both 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 this Bond are payable solely from the annual special tax authorized under the Mello- Roos Act to be collected within the District (the :'Special Tax") and certain funds held under the,Agreement. Any tax for the payment hereof shall be limited to the Special Tax, except to the extent that provision for payment has been made by the City,as may be permitted by law. The Bonds do not constitute obligations of the City for which the City is obligated to levy or pledge, or has levied or pledged,general or special taxation other than described hereinabove. The Bonds may be redeemed prior to their stated maturities, in whole or in part, on October 1, 2011, or on any date thereafter, at a redemption price equal to the principal amount thereof,together with accrued interest to the date of redemption,without premium. The Bonds maturing on October 1, 2007, are subject to mandatory sinking payment redemption in part on the October 1, 2002, and on each October 1 thereafter to and including October 1, 2007, 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 payments as follows: Redemption Date Redemption Date October 1 Amount (October 1) Amount 2002 $85,000 2005 $85,000 2003 75,000 2006 85,000 2004 80,000 2007(maturity) 90,000 The Bonds maturing on October 1, 2012, are subject to mandatory sinking payment redemption in part on the October 1; 2008, and on each October 1 thereafter to and including October 1, 2012, 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 payments as follows: Exhibit A Page 2 Redemption Date Redemption Date October 1 Amount (October 1) Amount 2008 $ 95,000 2011 $110,000 2009 95,000 2012(maturity) 110,000 2010 100,000 The Bonds maturing on October 1, 2020, are subject to mandatory sinking payment redemption in part on the October 1, 2013, and on each October 1 thereafter to and including October 1, 2020, 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 payments as follows: Redemption Date Redemption Date ,(October 1) Amount (October 1) Amount 2013 $120,000. 2017 $145,000 2014 125,000 2018 155,000 2015 130,000 2019 160,000 2016 140,000 2020(maturity) 170,000 In the event of a redemption of less than all of the Bonds, the Bonds shall be redeemed by lot within a maturity,and among maturities in the manner specified in the Agreement. 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. This Bond shall be registered in the name of the owner hereof, as-to both principal and interest. 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. The Agreement and the rights and obligations of the City thereunder may be modified or amended as set forth therein. The principal of the Bonds is not subject to acceleration upon a default under the Agreement or any other document. This Bond shall not become valid or obligatory for any purpose until the certificate of authentication and registration hereon endorsed shall have been dated and manually signed by the Fiscal Agent. It is hereby certified, recited and declared by the City 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 Exhibit A Page 3 law, and that the amount of this Bond, together with all other indebtedness of the City, does not exceed any debt limit prescribed by the laws or Constitution of the State of California. Unless this Bond is presented by an authorized representative of The Depository Trust Company to the Fiscal Agent for registration of transfer, exchange or payment, and any Bond 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. IN WITNESS WHEREOF, City of Huntington Beach, California 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 the City Clerk. City Clerk Mayor [FORM OF FISCAL AGENT'S CERTIFICATE OF AUTHENTICATION AND REGISTRATION] This is one of the Bonds described in the Resolution and the Agreement which has been authenticated on U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By: Authorized Officer Exhibit A Page 4 FORM OF ASSIGNMENT For value received, the undersigned do(es) hereby sell, assign and transfer unto (Name,Address and Tax Identification or Social Security Number of Assignee) the within Bond and do(es)hereby irrevocably constitute and appoint attorney, to transfer.the same on the registration books of the Fiscal Agent, with full power of substitution in the premises. Dated: Signature Guaranteed: NOTICE: Signature(s) must be guaranteed by an NOTICE: The signature on this assignment must eligible guarantor. correspond 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 5 E)MBIT B CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM ADMINISTRATIVE EXPENSE FUND CERTIFICATE NO. The undersigned hereby states and certifies: (i) that I am the duly appointed, qualified and acting Finance Officer of the City of Huntington Beach, California, a municipal corporation duly organized and existing under the laws of the State of California (the "City") and as such, am familiar with the facts herein certified and am authorized to certify the same; (ii) that I am an "Authorized Officer", as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.04(b) of the Fiscal Agent Agreement, the undersigned hereby requests and authorizes the City Finance Officer to disburse from the Administrative Expense Fund established under the Fiscal Agent Agreement to each payee designated on Schedule A attached hereto and by this reference incorporated herein, the amount set forth opposite such payee, for payment or reimbursement of previous payment of Administrative Expenses (as that term is defined in the Fiscal Agent Agreement) as described on attached Schedule A;and (iv) that the disbursements described on the attached Schedule A constitute Administrative Expenses,and are properly chargeable to the Administrative Expense Fund. Dated: CITY OF HUNTINGTON BEACH, CALIFORNIA By: Finance Officer Exhibit B Page 1 SCHEDULE A Payee Name and Address Purpose of Obligation Amount Exhibit B Page 2 EXHIBIT C CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM COSTS OF ISSUANCE FUND CERTIFICATE NO. The undersigned hereby states and certifies: (i) that I am the duly appointed, qualified and acting Finance Officer of the City of Huntington Beach, California, a municipal corporation duly organized and existing under the laws of the State of California (the "City") and as such, am familiar with the facts herein certified and am authorized to certify the same; (ii) that I am an "Authorized Officer", as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.05(b) of the Fiscal Agent Agreement, the undersigned hereby requests and authorizes the Fiscal Agent to disburse from the Costs of Issuance Fund established under the Fiscal Agent Agreement to each payee designated on Schedule A attached hereto and by this reference incorporated herein, the amount set forth opposite such payee, for payment or reimbursement of previous payment of Costs of Issuance (as that term is defined in the Fiscal Agent Agreement) as described on attached Schedule A; and (iv) that the disbursements described on the attached Schedule A constitute Costs of Issuance,and are properly chargeable to the Costs of Issuance Fund. Dated: CITY OF HUNTINGTON BEACH, CALIFORNIA By: Finance Officer Exhibit C Page 1 SCHEDULE A Payee Name and Address Purpose of Obligation Amount Exhibit C Page 2 CERTIFICATE REGARDING USE OF PROCEEDS Clay Martin,Director of Administrative Services PLEASE SIGN 6 TIMES i I i I f i i { t assure that all material facts, estimates and circumstances relating to the above statements were made available to the undersigned and reviewed by the undersigned; (ix) that to the best knowledge of the undersigned the above statements are reasonable and there are no other facts, estimates or circumstances, other than those set forth herein, that would materially affect the statements made herein; and (x) that the undersigned is aware that Quint&Thimmig LLP is rendering an opinion on the date hereof substantially to the effect that the interest on the Bonds is excluded from gross income for federal income tax purposes and in rendering such opinion is relying upon the statements made herein and in Exhibit A hereto attached. IN WITNESS WHEREOF, I have hereunto set my hand this 14' day of November, 2001. CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA By ay Martin, Directo of Administrative Services -2- + Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE REGARDING USE OF PROCEEDS The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that,pursuant to the Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"), the City is issuing on the date hereof bonds for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds"); (iii) that, of the proceeds of the Bonds received by the Fiscal Agent on the date hereof,the Fiscal Agent will,pursuant to the Fiscal Agent Agreement, transfer $1,881,470.00 to U.S. Bank Trust National Association, as escrow bank;to be used to refund, together with other monies, on an advanced basis the City of Huntington Beach, California, Community Facilities District No. 1990-1 (Goldenwest%Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"); (iv) that the proceeds of the Prior Bonds were used to finance certain land and improvements (the "Project"), as more particularly described in Part I of Exhibit A hereto attached and by this reference herein incorporated; (v) .that Part II of Exhibit A hereto attached describes (a) each use made of the Project by any person in a trade or business (excluding use by the City and other non-federal governmental units and use as a member of the public generally), and (b) payments (if any) directly or indirectly in respect of such use which are to be made after the date hereof; (vi) that no portion of the proceeds of the Prior Bonds were used directly or indirectly to make or finance a loan to any person (other than a State or local government unit) or to acquire property which was or will be sold to any person on an installment sale basis except as referenced in Part II of Exhibit A; (vii) that the City expects to use the Project for governmental purposes of the City during the entire term of the Bonds; (viii) that the above statements are made on the basis of the facts, estimates and circumstances in existence on the date hereof and the undersigned has exercised due diligence to 12007.01 v r' EXHIBIT A DESCRIPTION OF PROJECT I. Describe Project,including all components,in detail: Improvements to ' Ellis Avenue in the vicinity of the District, including road improvements; curb,glitter, sidewalk, storm drain and signal improvements, stripping and related improvements. Improvements to Goldenwest Avenge in the vicinity of the District, including road improvements, curb, glitter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Qiiarterhorse Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Saddleback Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Edwards Street in the vicinity of the District, including road improvements, ctirb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Water and sewer system improvements along Ellis Avenue, Quarterhorse Lane and Saddleback Lane in the vicinity of the District, including related improvements. Undergrozmding of utilities along one or more of the foregoing streets in the vicinity of the District, included any related work. Fire station improvements, including construction and related costs. Acquisition of emergency vehicle traffic interruption devices. If. Description of Use of Project A. Use by any person other than governmental units or members of public generally. None expected. B. Payments to be made after date hereof in respect of above use. None expected. l Exhibit A-1 J, WRITTEN ORDER OF THE CITY TO THE FISCAL AGENT Clay Martin,Director of Administrative Services PLEASE SIGN 6 TIMES y Quint&ThimmiB LLP U/ 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS WRITTEN ORDER OF THE CITY TO THE FISCAL AGENT The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); and (iii) that the Fiscal Agent is hereby requested and directed to authenticate the bonds substantially in the form attached as Exhibit A to the Fiscal Agent Agreement, designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds,"issued in the aggregate principal amount of $2,155,000 and dated the date hereof (the "Bonds"), and to deliver the Bonds to O'Connor SWS Securities, as the original purchaser thereof (the "Underwriter"), upon receipt by the Fiscal Agent of the purchase price therefor pursuant to the terms of that certain Bond Purchase Agreement, October 29, 2001, by and between the City and the Underwriter as follows: $2,155,000.00 Principal Amount of Bonds (23,705.00) Less Underwriter's Discount $2,131,295.00 TOTAL PURCHASE PRICE Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/E IS AREA By Clay Martin, Dire of Administrative Services 12007.01 OFFICER'S CERTIFICATE OF THE CITY Clay Martin,Director of Administrative Services PLEASE SIGN 6 TIMES Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE OF THE CITY The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation, duly organized and existing under the Constitution and laws of the State of California (the "City"), the City Council of which is the legislative body for the City of Huntington Beach Community Facilities District No, 1990-1 (Goldenwest/Ellis Area) (the "District"), a community facilities district duly organized and existing under the laws of the State of California, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent; (iii) that the City Council. of the City duly adopted the following resolutions (collectively, the "Resolutions") which Resolutions have not been amended, modified, supplemented, rescinded or repealed and remain in full force and effect as of the date hereof, said date being the delivery date of the "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds"): (a) Resolution No. 6161, entitled "A Resolution of Formation of Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors of the District, Community Facilities District No. 1990-1" adopted June 18, 1990, and (b) Resolution No. 2001-74, entitled "Resolution Authorizing The Issuance Of 2001 Special Tax Refunding Bonds Of The City For And On Behalf Of The City Of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Approving And Directing The Execution Of A Fiscal Agent Agreement And An Escrow Agreement, Approving The Sale Of Such Bonds,And Approving Other Related Documents And Actions," adopted October 15, 2001, (iv) that, by all necessary action, the City has duly authorized and approved the execution and delivery of, and the performance by the City of the obligations on its part contained or described (as applicable) in, the Official Statement, dated October 29, 2001 (the "Official Statement"), relating to the Bonds, and in the following agreements (collectively referred to herein as the"Agreements"): 12007.01 (a) Bond Purchase Agreement, dated October 29, 2001, by and between O'Connor SWS Securities, as underwriter,and the City, (b) Fiscal Agent Agreement, (c) Escrow Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as escrow bank, and (d) Continuing Disclosure Certificate, dated as of November 1, 2001, by the City and accepted by U.S. Bank Trust National Association, as dissemination agent; (v) that the representations, warranties and covenants of the City contained in the Agreements are true and correct in all material respects on and as of the date hereof with the same effect as if made on the date hereof; (vi) that, to the best knowledge of the City,no event affecting the City or the District has occurred since the date of the Official Statement which either makes untrue or incorrect in any material respect as of the date hereof the statements or information relating to the City or the District contained in the Official Statement or is not reflected in the Official Statement but should be reflected therein in order to make such statements and information therein not misleading in any material respect; . (vii) that the City, on behalf of itself and the District, has complied with all the agreements and has satisfied all the conditions on its part to be performed or satisfied under the Agreements at and prior to the date hereof; (viii) that the City's employer identification number for federal tax purposes is 95- 6000732; and (ix) that for calendar year 2001, and including the Information Return for Tax- Exempt Governmental Bond Issues,Form 8038-G,filed with the Internal Revenue Service for the Bonds,the City has filed one (1) Information Returns, Forms 8038-G, with the Internal Revenue Service, Philadelphia, Pennsylvania 19255. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST ELLIS AREA) ,,,By lay Martin Direc of Administrative Services -2- CERTIFICATE REGARDING PRELIMINARY OFFICIAL STATEMENT Clay Martin,Director of Administrative Services PLEASE SIGN 6 TIMES I 1 i t { CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS 15c2-12 CERTIFICATE OF THE CITY OF HUNTINGTON BEACH The undersigned hereby certifies and represents that he is the duly appointed and acting Director of Administrative Services of the City of Huntington Beach (the "City") and is duly authorized to execute and deliver this Certificate and further hereby certifies and reconfirms on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") as follows: (1) This Certificate is delivered in connection with the offering and sale of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the 'Bonds") 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"). (2) In connection with the offering and sale of the Bonds, there has been prepared a Preliminary Official Statement,setting forth information concerning the Bonds, the City and the District(the 'Preliminary Official Statement"). (3) . 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. (4) The Preliminary Official Statement is, except for the Permitted Omissions, deemed final within the meaning of Rule 15c2-12, and the information therein is accurate and complete except for the Permitted Omissions. Dated: October 18, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By Clay ar , Dir?t6r of Administrative Services i CITY CONTINUING DISCLOSURE CERT Clay Martin,Director of Administrative Services 1 x� Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Fiscal Agent, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: November 14, 2001 CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA By: AGREED AND ACCEPTED: U.S. BANK TRUST NATIONAL ASSOCIATION, as Dissemination Agent By: Title: -6- Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF HUNT iNGTON BEACH, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "City") in connection with the issuance of $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"). The Bonds are being issued pursuant to the Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent(the "Fiscal Agent"). The City hereby covenants and agrees as follows: Section 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the holders and beneficial owners of the Bonds and in order to assist the Participating Underwriter 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 Certificate unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annatal Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean U.S. Bank Trust National Association, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. The address of the initial Dissemination Agent is 550 South Hope Street, 5th Floor, Los Angeles, CA 90071, Attention: Corporate Trust Department. "Listed Events" shall mean any of the events listed in Section 5(a) of this Disclosure Certificate. "National Repositonj" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule.Information on the National Repositories as of a particular date is available on the Internet at www.sec.gov/consumer/nrmsir.htm. "Participating Underwriter" shall mean O'Connor SWS Securities. "Repository" shall mean each National Repository and each State Repository. "Rifle" 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. 08003.05 "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 and Exchange Commission. As of the date of this Disclosure Certificate, there is no State Repository. Section 3. Provision of Annual Reports. (a) The City shall, or, pursuant to written'direction, shall cause the Dissemination Agent to, not later than the last day-of the eighth month after the end of the City's fiscal year, commencing with the report for the 2001-2002 Fiscal Year on April 30, 2002, provide to each Repository and the Participating Underwriter an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate. Not later than fifteen (15) Business Days prior to said date, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). The City shall provide a written certification with each Annual Report furnished to the Dissemination Agent and the Fiscal Agent to the effect that such Annual Report constitutes the Annual Report required to be furnished by it hereunder. The Dissemination Agent and the Fiscal Agent may conclusively rely upon such certification of the City and shall have no duty or obligation to review such Annual Report. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may include by reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. If the City's fiscal year changes, it shall give notice of such change in the same manner as for a Listed Event under Section 5(c). (b) If the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), .the City shall send a notice to the Municipal Securities Rulemaking Board and the appropriate State Repository, if any, in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) 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 (ii) to the extent the Annual Report has been furnished to it, if the Dissemination Agent is other than the City,file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. Section 4. Content of Annual Reports. The City's Annual Report shall contain or incorporate by reference the following: (a) Assessed value information (per the Orange County Assessor's last equalized tax roll prior to the September next preceding the Annual Report Date) with respect to (i) on an aggregate basis, all parcels currently subject to the Special Tax within the District, showing the total assessed valuation for all land and the total assessed valuation for all improvements within the District and (ii) on a parcel-by-parcel basis, each parcel currently subject to the Special Tax within the District,showing the assessed valuation of the real property component of the parcel and the assessed valuation of the improvements on the parcel; (b) In the event that the total delinquencies within the District as of August 1 in any year exceed 5% of the Special Tax for the previous year, delinquency information, including a list of all parcels delinquent in the payment of the Special Tax, amounts of delinquencies,length of delinquency and status of any foreclosure for each parcel listed; -2- (c) Status of any judicial foreclosure proceedings initiated by the City on behalf of the district as a result of delinquency in the payment of Special Taxes and the summary of the results of foreclosure sales,if available; (d) The principal amount of Bonds Outstanding and the balance in the Reserve Fund as of the September 30 next preceding the Annual Report Date; (e) In addition to any of the information expressly required to be provided under paragraphs (a) through (e) of this Section, the City shall provide such further information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City 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 Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be .given, notice of the occurrence of any of the following events with respect to the Bonds, if material: (1) Principal and interest payment delinquencies.. (2) Non-payment related defaults. (3) Unscheduled draws on debt service reserves reflecting financial difficulties. (4) Unscheduled draws on credit enhancements reflecting financial difficulties. (5) Substitution of credit or liquidity providers,or their failure to perform. (6) Adverse tax opinions or events affecting the tax-exempt status of the security. (7) Modifications to rights of security holders. (8) Contingent or unscheduled bond calls. (9) Defeasances. (10) Release, substitution,or sale of property securing repayment of the securities. (11) Rating changes. (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law,the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository with a copy to the Fiscal Agent. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(8) and (9)need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to holders of affected Bonds pursuant to the Fiscal Agent Agreement. Section 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the legal defeasance,prior redemption or payment in full of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). -3- Section 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The Dissemination Agent may resign by providing thirty days' written notice.to the City and the Fiscal Agent. Section 8. Amendment;Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure Certificate may be waived, provided that the following conditions are satisfied: (a) if the amendment or waiver relates to the provisions of Sections 3(a), 4 .or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel,have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and (c) the proposed amendment or waiver either (i) is approved by holders of the Bonds in the manner provided in the Fiscal Agent Agreement for amendments to the Fiscal Agent Agreement with the consent of Bondowners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or beneficial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information 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.The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations with respect to the District.To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Repositories in the same manner as for a Listed Event under Section 5(c). Section 9. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate 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 Certificate. If the City 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 Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. -4- Section 10. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate the Fiscal Agent shall, upon written direction and only to the extent indemnified to its satisfaction from any liability,cost or expense,including fees and expenses of its attorneys, and any holder 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 City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed a default under the Fiscal Agent Agreement,and the sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Section 11. Duties, Immunities and Liabilities of Dissemination Agent. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City 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 powers and duties hereunder, including the costs and expenses (including reasonable 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 for its services provided hereunder in accordance with its schedule of fees as amended from time to time, which schedule, as amended, shall be reasonably acceptable, and all expenses, reasonable legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Fiscal Agent shall have no duty or obligation to review any information provided to it hereunder and shall not be deemed to be acting in any fiduciary capacity for the District, the City, the bond owners, or any other party. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. -5- EXHIBIT A NOTICE OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Huntington Beach, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) Name of Bond Issue: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Date of Issuance: November 14, 2001 NOTICE IS HEREBY GIVEN that the City has not provided an Annual Report with respect to the above-named Bonds as required by Section 5.16 of the Fiscal Agent Agreement dated as of November 1, 2001 between the City and U.S. Bank Trust National Association. The City anticipates that the Annual Report will be filed by Dated: CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By cc: U.S. Bank Trust National Association -7- ESCROW AGREEMENT Clay Martin,Director of Administrative Services / 1 I i i 1 EXHIBIT A SCHEDULE OF ORIGINAL FEDERAL SECURITIES Type.of Principal Maturity Interest Security Amount Date Rate Price. SLGS $2,126,284.00 4/1/02 2.110% 100% Exhibit A EXHIBIT B SCHEDULE OF PAYMENTS OF PRIOR BONDS Payment Maturing Called Redemption Date Principal Interest Principal Premium Total 4/1/02 — $77,972.50 $2,055,000 $10,275.00 $2,143,247.50 Exhibit B Quint&Th nunig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 ESCROW AGREEMENT by and between the CITY OF HUNTINGTON BEACH,CALIFORNIA and U.S.BANK TRUST NATIONAL ASSOCIATION Dated November 14, 2001 Relating to: City of Huntington Beach,California Community Facilities District No.1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds 08003.05 TABLE OF CONTENTS Section 1. Definition of Federal Securities.............................................................................................I Section 2. Establishment of Escrow Fund....................................................................................:.........1 'Section 3. Deposit into Escrow Fund;Investment of Amounts..............................................................2 Section 4.Instructions as to Application of Deposit................................................................................2 Section 5.Application of Proceeds from Prior Bond Funds....................................................................2 Section 6. Application of Certain Terms of Fiscal Agent Agreement......................................................3 Section 7. Investment of Any Remaining Moneys................................................................................3 Section 8. Substitution or Withdrawal of Federal Securities...................................................................3 Section 9.Proceedings for Redemption of Prior Bonds..........................................................................3 Section 10.Compensation to Escrow Bank............................................................................................4 Section 11.Liabilities and Obligations of Escrow Bank..........................................................................4 Section 12. Resignation of Escrow Bank................................................................................................5 Section13. Amendment......................................................................................................................5 Section 14.Unclaimed Moneys............................................................................................................5 Section 15.Execution in Counterparts...................................................................................................6 Section16. Applicable Law.................................................................................................................6 EXHIBIT A: SCHEDULE OF ORIGINAL FEDERAL SECURITIES EXHIBIT B: SCHEDULE OF PAYMENTS ON PRIOR BONDS i ESCROW AGREEMENT This ESCROW AGREEMENT (this "Agreement"), dated November 14, 2001, by and between the CITY OF HUNTINGTON BEACH, CALIFORNIA, a municipal corporation duly organized and existing under the laws of the State of California (the_ "City"), for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) (the "District") and U.S. BANK TRUST NATIONAL ASSOCIATION, a national banking association organized and existing under the laws of the United States of America, acting as successor Fiscal Agent for the Prior Bonds hereinafter referred to and acting as escrow bank hereunder(the "Escrow Bank"). WITNESSETH: WHEREAS, the City Council of the City has conducted proceedings under and pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act"), to form the District, to authorize the levy of special taxes upon the land within the District, and to issue bonds secured by said special taxes to finance certain facilities; and WHEREAS, the City Council of the City, as.legislative body of the District, authorized the issuance of bonds of the City for the District in the original principal amount of $2,400,000 (the "Prior Bonds"), said Bonds having been issued on August 9, 1990, pursuant to the Act, a resolution of the City Council and a Fiscal Agent Agreement, dated as of June 1, 1990 (the "Fiscal Agent Agreement"),by and between the City and Bank of America National Trust and Savings Association, as fiscal agent, as succeeded by U.S. Bank Trust National Association (the "Fiscal Agent"); and WHEREAS, the City has determined to issue, for on behalf of the District, special tax refunding bonds in the aggregate principal amount of $2,155,000 (the "Refunding Bonds") at this time for the purpose of providing funds to refund and defease the Prior Bonds; and WHEREAS, the City and the Escrow Bank wish to enter into this Agreement for the purpose of providing the terms and conditions relating to the deposit and application of moneys and Federal Securities to provide for the payment and redemption of the Prior Bonds in full, pursuant to and in accordance with the provisions of Section 10.03 of the Fiscal Agent Agreement. NOW,THEREFORE,in consideration of the above premises and of the mutual promises and covenants herein contained and for other valuable consideration the receipt and sufficiency of which are hereby acknowledged,the parties hereto do hereby agree as follows: Section 1. Definition of Federal Securities. As used herein, the term "Federal.Securities" has the meaning given such term in the Fiscal Agent Agreement. Section 2. Establishment of Escrow Fund. There is hereby created an escrow fund (the "Escrow Fund") to be held in trust by the Escrow Bank as an irrevocable escrow securing the payment of the Prior Bonds, as hereinafter set forth. The Escrow Bank shall administer the Escrow Fund as provided in this Agreement. All cash and securities in the Escrow Fund are hereby irrevocably pledged as a special fund for the payment of the principal of and interest and premium, if any, on the Prior Bonds in accordance with the provisions of this Agreement and the Fiscal Agent Agreement. If at any time the Escrow Bank shall receive actual knowledge that the cash and Federal Securities in the Escrow Fund will not be sufficient to make any payment required by Section 4 hereof, the Escrow Bank shall notify the City of such fact and -1- the City shall immediately cure such deficiency from any source of legally available funds. The Escrow Bank shall have no obligation whatsoever to use its own funds to cure any such deficiency. Section 3. Deposit into Escrow Fund; Investment of Amounts. Concurrently with delivery of the Refunding Bonds, the City shall cause to be transferred.to the Escrow Bank for deposit into the Escrow Fund the amount of $2,126,285.00 in immediately available funds, which shall be derived from (a) the proceeds of sale of the Refunding Bonds in the amount of $1,881,470, (b) the moneys on deposit in the reserve fund established for the Prior Bonds in the amount of$192,487.00, and (c) the moneys on deposit in the improvement fund established for the Prior Bonds in the amount of$52,328.00. Of the moneys deposited into the Escrow Fund pursuant to the preceding paragraph, $2,126,284.00 shall be used by the Escrow Bank to purchase the Federal Securities identified in Exhibit A hereto (the "Original Federal Securities") and the remaining amount $1.00 shall be held in cash, uninvested. The Original Federal Securities, and all other Federal Securities at any time substituted therefor in accordance with this Agreement, shall be deposited with and held by the Escrow Bank in the Escrow Fund solely for the uses and purposes set forth herein and therein.The Escrow Bank shall have no lien upon or right of set off against the Federal Securities and cash at any time on deposit in the Escrow Fund. Section 4. Instructions as to Application of Deposit. The total amount of Federal Securities deposited in the Escrow Fund hereunder shall be applied by the Escrow Bank for the sole purpose of paying the principal of and interest and premium, if any, on the Prior Bonds in accordance with the schedule set forth in Exhibit B attached hereto and by this reference incorporated herein.Following payment in.full of the principal of and interest and premium, if any, on the Prior Bonds, all amounts remaining.on deposit in the Escrow Fund shall be transferred by the Escrow Bank to the Fiscal Agent to be used to pay debt service on the Refunding Bonds. Section 5. Application of Proceeds from Prior Bond Funds. Upon receipt by the Escrow Bank from the Fiscal Agent under the Fiscal Agent Agreement of certain amounts remaining on deposit in the funds and accounts established under the Fiscal Agent Agreement as of the date of delivery of the Refunding Bonds,such amount received shall be applied by the Escrow Bank as follows: (a) amounts on deposit in the reserve fund established for the Prior Bonds ($192,487.00) shall be deposited in the Escrow Fund; and (b) amounts on deposit in the improvement fund established for the Prior Bonds ($52,328.00) shall be deposited in the Escrow Fund; and (c) any amounts on deposit in the rebate fund established for the Prior Bonds shall be remitted to the City Finance Officer.- After making the foregoing deposits and transfers,any amounts remaining on deposit in or accruing to any funds and accounts established under the Fiscal Agent Agreement held by the Escrow Bank as Fiscal Agent thereunder,shall be transferred in immediately available funds to the fiscal agent for the.Refunding Bonds, to be deposited by such fiscal agent to bond fund of the fiscal agent agreement for the Refunding Bonds. In addition, any investment earnings on funds held by the Fiscal Agent under the Fiscal Agent Agreement which are posted after the date of the foregoing transfers,shall be remitted by the Escrow Bank to the City, for transfer by the City to the special tax fund established under the fiscal agent agreement for the Refunding Bonds. -2- Section 6. Application of Certain Terms of Fiscal Agent Agreement. All of the terms of the Fiscal Agent Agreement relating to the making of payments of the principal of and interest and premium on the Prior Bonds are incorporated in this Agreement as if set forth in full herein. Section 7. Investment of Any Remaining Moneys. At the written direction of the City provided at least two Business Days in advance, the Escrow Bank shall invest and reinvest any proceeds received from any of the Federal Securities, and the cash originally deposited into the Escrow Fund, for a period ending not later than the date on which such proceeds or cash are required for the purposes specified in Section 4, in Federal Securities; provided, however, that with respect to any such reinvestment,such written directions of the City shall be accompanied by an opinion of nationally recognized bond counsel ('Bond Counsel") to the effect that investment in accordance with such directions will not cause the interest on the Prior Bonds or the Refunding Bonds to become includable in gross income for federal income tax purposes and verified by a certified public accountant that at all times following such investment or reinvestment, the amount in the Escrow Fund shall be sufficient to make all debt service payments contemplated hereunder. The Escrow Bank shall be entitled to conclusively rely on and shall be fully protected in relying on, such written directions of the City, such opinion of Bond Counsel and such verification by a certified public accountant. In the event any such investment or reinvestment is required to be made in United States Treasury Securities-State- and Local Government Series, the City shall at its cost cause to be prepared all necessary subscription forms therefor in sufficient time to enable the Escrow Bank to acquire such securities. In the event that the City shall fail to file any such written directions with the Escrow Bank concerning the reinvestment of any such proceeds, such proceeds shall be held uninvested by the Escrow Bank. Any interest income resulting from investment or reinvestment of moneys pursuant to this Section 7 shall be paid to the City promptly upon the receipt of such interest income by the Escrow Bank. Section 8. Substitution or Withdrawal of Federal Securities. The City may at any time direct the Escrow Bank to substitute Federal Securities for any or all of the Original Federal Securities then deposited in the Escrow Fund, or to withdraw and transfer to the City any portion of the Federal Securities then deposited in the Escrow Fund, provided that any such direction and substitution or withdrawal shall be accompanied by: (a) a certification of an independent certified public accountant that the Federal Securities then to be so deposited in the Escrow Fund together with interest to be derived therefrom, or in the case of withdrawal the Federal Securities to be remaining in the Escrow Fund following such withdrawal together with the interest to be derived therefrom,shall be in an amount at all times at least sufficient to make the payments specified in Section 4 hereof; and (b) an opinion of Bond Counsel that the substitution or withdrawal will not affect, for federal income tax purposes, the exclusion from gross income for federal income tax purposes of the interest on the Prior Bonds or on the Refunding Bonds. The Escrow Bank shall be entitled to rely on and shall be fully protected in relying on such written directions of the City, such certification of an independent public accountant and such opinion of Bond Counsel. In the event that,following any such substitution of Federal Securities pursuant to this Section 8, there is an amount of moneys or Federal Securities in excess of the amount required for the purposes of Section 4 hereof, as such excess is identified in the certification of such independent certified public accountant and provided that all amounts due Escrow Bank shall have been paid in full, such excess shall upon written direction of the City be transferred to the City. Section 9.Proceedings for Redemption of Prior Bonds.The City hereby irrevocably elects to redeem all of the outstanding Prior Bonds in full on April 1, 2002, pursuant to the provisions of the Fiscal Agent Agreement.Notice of such redemption shall be given by the Escrow Bank (in its capacity as Fiscal Agent under the Fiscal Agent Agreement) in accordance with Section 2.03(C) of the Fiscal Agent Agreement, at the expense of the City. -3- Section 10. Compensation to Escrow Bank. The City shall pay the Escrow Bank full compensation for its duties under this Agreement, including out-of-pocket costs such as publication costs, redemption expenses, legal fees (including fees of outside counsel and the allocated costs of internal attorneys) and other costs and expenses relating hereto and, in addition, all fees,.costs and expenses relating to the purchase of any Federal Securities after the date hereof. Under no circumstances shall amounts deposited in or credited to the Escrow Fund be deemed to be available for said purposes. The obligation of the City under this Section 10 to pay compensation already earned by the Escrow Bank and to pay costs and expenses already incurred shall survive termination of this Agreement and shall survive the resignation or removal of the Escrow Bank. Section 11. Liabilities and Obligations of Escrow Bank. The Escrow Bank shall have no obligation to make any payment or disbursement of any type or incur any financial liability in the performance of its duties under this Agreement unless the City shall have deposited sufficient funds therefor with the Escrow Bank. The Escrow Bank may rely and shall be fully protected in acting upon the written instructions of the City or its agents relating to any matter or action as Escrow Bank under this Agreement. The City covenants to indemnify, defend and hold harmless the Escrow Bank and its officers, employees, directors, and agents, against any loss, liability or expense, including legal fees (including the fees of outside counsel and internal attorneys), incurred in connection with the performance of any of the duties of Escrow Bank hereunder, except the Escrow Bank shall not be indemnified against any loss, liability or expense resulting from its negligence or willful misconduct. The indemnity provided in this Section 11 shall survive the termination of this Agreement and shall survive the resignation or removal of the Escrow Bank. The Escrow Bank shall have such duties as are expressly set forth herein and no implied duties shall be read into this Agreement against the Escrow Bank.The Escrow Bank shall not be liable for any act or omission of the City under this Agreement or the Fiscal Agent Agreement. The Escrow Bank shall not be liable for the accuracy of any calculations provided as to the sufficiency of moneys or the Federal Securities deposited with it to pay the principal, interest or premiums,if any,on the Prior Bonds. The Escrow Bank shall incur no liability for losses arising from any investment or other disposition made pursuant to and in accordance with this Agreement. Any bank, federal savings association or trust company into which the Escrow Bank may be merged or with which it may be consolidated shall become the Escrow Bank without any action of the City. The Escrow Bank shall have no liability or obligation to the holders of the Prior Bonds or the Refunding Bonds with respect to the payment of debt service by the City or with respect to the observance or performance by the City of the other conditions, covenants and terms contained in the Fiscal Agent Agreement, or with respect to the investment of any moneys in any fund .or account established, held or maintained by the City pursuant to the Fiscal Agent Agreement. The Escrow Bank may conclusively rely, as to the trust of the statements and correctness of the opinions expressed therein, on any certificate or opinion furnished to it in accordance with this Agreement or the Fiscal Agent Agreement.The Escrow Bank may consult with counsel, -4- whose opinion shall be full and complete authorization and protection to the Escrow Bank if it acts in accordance with such opinion. The Escrow Bank shall not be liable for any error of judgment made in good faith by an authorized officer. Nothing herein should be interpreted to require the Escrow Bank to expend or risk its own funds or otherwise incur financial liability in the performance of any of its duties or the exercise of any of its rights hereunder, unless it believes that repayment of such funds or adequate indemnity against such risk or liability is assured. The Escrow Bank shall provide the City with seven days' notice prior to making any advance of its own funds hereunder, and, if the City does not provide moneys in the amount needed, the Escrow Bank shall be entitled to interest on the amounts advanced at a rate equal to the then 3-month certificates of deposit rate (by reference to the Wall Street Journal);provided that no such prior notice shall need to be given and such interest on amounts advanced shall accrue from the date of any such advance following the occurrence of a default by the City hereunder. Any corporation succeeding to all or substantially all of the corporate trust business of the Escrow Bank shall be the successor of the Escrow Bank hereunder, without the execution or filing of any paper or any further act on the part of the any of the parties hereto. Section 12. Resignation of Escrow Bank. The Escrow Bank may at any time resign by giving written notice to the City,which notice shall indicate the date on which the resignation is to be effective (the "resignation date"). The City shall promptly appoint a successor Escrow Bank by the resignation date.Resignation of the Escrow Bank will be effective upon acceptance of appointment by a successor Escrow Bank. If the City does not appoint a.successor Escrow Bank by the resignation date, the Escrow Bank may, at the expense of the City, petition any court of competent jurisdiction for the appointment of a successor Escrow Bank, which court may thereupon, after such notice, if any, as it may deem proper and prescribe and as may be required by law, appoint a successor Escrow Bank. Section 13. Amendment. This Agreement may be amended or modified by the parties hereto,but only if there shall have been filed with the City and the Escrow Bank (a) a written opinion of Bond Counsel stating that such amendment will not materially adversely affect the interests of the owners of the Prior Bonds, and that such amendment will not cause interest on the Prior Bonds or the Refunding Bonds to become includable in the gross income of the owners thereof for federal income tax purposes, and (b) a certification of an independent certified public accountant that the Federal Securities on deposit .in the Escrow Fund together with interest to be derived therefrom,shall be in an amount at all times at least sufficient to make the payments specified in Section 4 hereof. Section. 14. Unclaimed Moneys. Anything contained herein to . the contrary notwithstanding,any moneys held by the Escrow Bank in trust for the payment and discharge of the principal of, and the interest and any premium on, the Prior Bonds which remains unclaimed for two (2) years after the date when the payment of such principal, interest and premium have become payable, if such moneys were held by the Escrow Bank at such date, shall be repaid by the Escrow Bank to the City as its absolute property free from any trust, and the Escrow Bank shall thereupon be released and discharged with respect thereto and the owners of such Prior Bonds shall look only to the City for the payment of the principal of, and interest and any premium on, such Prior Bonds. Any right of any Prior Bondowner to look to the City for such payment shall survive only so long as required under applicable law. -5- Section 15. Execution in Counterparts. This 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. Section 16. Applicable Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS) By Administrative Services Director U.S. BANK TRUST NATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer �a Section 15. Execution in Counterparts. This 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. Section 16. Applicable Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS) By A=TFT a Services Director U.S. BANATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer -6- ii FINAL OFFICIAL STATEMENT Clay Martin,Director of Administrative Services f 1� i I I _ I . I 1 i f i f The Financing Consultant The material contained in this Official Statement was prepared by the City with the assistance of Harrell & Company Advisors, LLC, Orange, California, an independent financial consulting firm, who advised the City as to the financial structure and certain other financial matters relating to the Bonds. The information set forth herein has been obtained from sources which are believed to be reliable, but such information is not guaranteed by.Harrell & Company Advisors, LLC, as to accuracy or completeness, nor has it been independently verified. Fees paid to Harrell & Company Advisors, LLC, are contingent upon the sale and delivery of the Bonds. Execution The execution and delivery of the Official Statement by the City has been duly authorized by the City of Huntington Beach on behalf of the District. CITY OF I T B ACH By: Clay Me n Director of Administrative Services 1N6/p1 OFFICE OF Y CITY ATTORNEY P.O. Box 190 2000 Main Street Telephone Gail Hutton Huntington Beach, California 92648 (714) 536-5555 City Attorney Fax (714) 374-1590 November 14, 2001 O'Connor SWS Securities 3 Civic Plaza, Suite 100 Newport Beach, CA 92660 Re: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: I am the City Attorney for the City of Huntington Beach (the "City") and have acted as such in connection with the issuance by the City, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") of its "City of Huntington Beach Community Facilities District No. 1990- 1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of$2,155,000 and dated the date hereof(the "Bonds"). The Bonds are being issued pursuant to that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent, and Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001 (the "Resolution"). Capitalized terms used herein and not otherwise identified shall have the same meanings as assigned to them in that certain Bond Purchase Agreement, dated October 29, 2001 (the "Purchase Agreement"), by and between O'Connor SWS Securities, as underwriter, and the City. In rendering the opinion set forth herein, I have made no search, inquiry, investigation or other examination concerning the records or files of any court, public board or body, or other public records, other than the City, and my opinion as expressed herein does not extend to any matter which might be disclosed as a result of any further search, inquiry, investigation or other examination. Whenever a statement herein is qualified"to the best of my knowledge,"it is intended to indicate that, during the course of my representation of the City in connection with this transaction, no information that would give me actual knowledge of the inaccuracy of such statement has come to my attention. I have not undertaken any independent investigation to determine the accuracy of such statements, and any limited inquiry undertaken by me during the preparation of this opinion letter should not be regarded as such investigation. No inference as to my knowledge of any matters bearing on the J ' O'Connor SWS Securities November 8, 2001 Page 2 accuracy of any such statements should be drawn from the fact of my representation of the Issuer. My opinion set forth herein does not extend to, and I express no opinion herein with respect to, (a) any laws of any jurisdictions (including any federal law), other than the laws of the State of California, and (b) any matters covered by the securities, usury or tax laws, decisions, rules or regulations of any jurisdiction. In that connection, we have examined originals, or copies certified or otherwise identified to our satisfaction, of the documents described herein and such other documents as we have considered necessary to render this opinion. Based upon such examination, we are of the opinion, under existing law, that: (A) the City is duly organized and validly existing as a municipal corporation under and by virtue of the Constitution and laws of the State, with full legal right, power and authority to adopt the Resolution; (B) the District is a community facilities district duly organized and validly existing under the laws of the State, including the Law; (C) no action, suit,proceeding, inquiry or investigation, at law or in equity, before or by any court, regulatory agency,public board or body is pending with respect to -which the City has received service of process, or to the best of my knowledge, threatened, in any way affecting the existence of the City or the titles of the City's officials to their respective offices, or seeking to restrain or to enjoin the issuance, sale or delivery of the Bonds or the application of the proceeds thereof in accordance with the Fiscal Agent Agreement, or the collection or application of the Special Taxes to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity or enforceability of the Bonds, the City Documents or any action of the City contemplated by any of said documents, or in any way contesting the completeness or accuracy of the Official Statement or the powers of the City or its authority with respect to the Bonds, the City Documents or any action on the part of the City contemplated by and of said documents,wherein an unfavorable decision, ruling, or finding could materially adversely affect the validity or enforceability of the Bonds or the City Documents; Very truly yours, GAIL HUTTON City Attorney SF/s:2001 Letters:O'Connor 11-8 Quint &ThMgLLP One Embarcadero Center,Suite 2420 San Francisco,CA 94111-3737 08003.0r- _., Ph:(415)765-1550 Brian D.Quint,Esq • i. =.r Connie Brockway CITY OF HUNTINGTON BEACH i Quint&Thimmig L ` Attorneys at Law I � Christine L.Tolentino i Project Manager i I One Embarcadero Center Telephone:415/765-1550 ! Suite 2420 Telecopier.415/765-1555 San Francisco,CA 94111-3737 Email:ctolentino®gtllp.com Quint&Thimmig LLP Attorneys at Law Brian D.Quint One Embarcadero Center Telephone:415/765-1550 Suite 2420 Telecopier.4151765-1555 San Francisco,CA 94111-3737 Email:bquint@gtllp.com Quint&Thimmig LLP 12/11/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS SCHEDULE OF TRANSCRIPT DOCUMENTS A. BASE LEGAL DOCUMENTS 1. List of Financing Participants. - 2. City of Huntington Beach (the "City") Resolution No. 6161, entitled "A Resolution of Formation of Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors of the District, Community Facilities District No. 1990-1" adopted June 18, 1990. 3. Notice of Special Tax Lien. (recorded in the Orange County Recorder's Office on July 12, 1990, as instrument no. 90-368665). 4. City Resolution No. 2001-74, entitled "Resolution Authorizing The Issuance Of 2001 Special Tax Refunding Bonds Of The City For And On Behalf Of The City Of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Approving And Directing The Execution Of A Fiscal Agent Agreement And An Escrow Agreement, Approving The Sale Of Such Bonds, And Approving Other Related Documents And Actions," adopted October 15, 2001, together with Local Goals and Policies for Community Facilities District. 5. Acknowledgment No. 2001-1930 of Receipt of Report of Proposed Debt Issuance from the California Debt and Investment Advisory Commission ("CDIAC"), together with Report. V 6. Preliminary Official Statement, dated October 18, 2001. -7. Bond Purchase Agreement, dated October 29, 2001, by and between O'Connor SWS Securities,as underwriter (the "Underwriter") and the City. 8. Fiscal Agent Agreement, dated as of November 1,2001,by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"). 9. Escrow Agreement,dated November 14,2001,by and between the City and U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank"). 10. Continuing Disclosure Certificate, dated as of November 1, 2001, by the City and as accepted by the Fiscal Agent, as dissemination agent (the "Dissemination Agent"). 11. Final Official Statement, dated October 29, 2001. 12. Certificate of Mailing Report of Final Sale to CDIAC. B. CITY DOCUMENTS 1. Incumbency and Signature Certificate. 2. Certificate as to Arbitrage. 3. Officer's Certificate pertaining to representations and warranties, no-litigation, disclosure and other matters pursuant to Section 8(c)(vii) of the Purchase Agreement, and attached thereto as Exhibit A. 4. Certificate Regarding Preliminary Official Statement pertaining to Rule 15c2-12 under the Securities Exchange Act of 1934. 5. Written Order to Trustee regarding the Bonds. 6. Certificate Regarding Use of Proceeds. 7. Requisition No. 1 for Disbursement from the Costs of Issuance Fund, pursuant to Section 3.06(B) of the Fiscal Agent Agreement, and attached thereto as Exhibit C. 8. Certificate Regarding Investments,as acknowledged by the Fiscal Agent. 9. Certificate of Mailing Information Return for Tax-Exempt Govemmental Bond Issues,Form 8038-G,to the Internal Revenue Service,together with Form 8038-G. 10. Opinion of City Attorney, pursuant to Section 8(c)(xi) of the Purchase Agreement. 11. Opinion of Quint & Thimmig LLP, as Disclosure Counsel, pursuant to Section 8(c)(iii)of the Purchase Agreement. C. FISCAL AGENT AND ESCROW BANK DOCUMENTS -S; 1. Authentication and Incumbency Certificate, together with general signing resolution. 2. Certificate of Fiscal Agent. 3. Fiscal Agent's Receipt of Proceeds. 4. Certificate of Escrow Bank. 5. Escrow Bank's Receipt and Application of Funds, together with Final Subscription for Purchase and Issue of U.S. Treasury Securities - State and Local Government Series. 6. Opinion of Dorsey&Whitney LLP,Counsel to the Fiscal Agent. -2- D. UNDERWRITER AND CONSULTANT DOCUMENTS 1. Rating Letter of Standard & Poor's Credit Market Services. 2. Certificate of Underwriter pertaining to the reoffering price of the Bonds and the establishment of the reserve fund. 3. Receipt for Bonds. 4. Specimen Bond. (one per maturity) 5. Verification Report of Grant Thornton LLP, pursuant to Section 8(c)(xvii) of the Purchase Agreement. 6. Certificate of Financial Advisor. 7. Opinion of Fulbright&Jaworski LLP,counsel to the Underwriter. 1 E. BOND COUNSEL.DOCUMENTS 1. Final Approving Legal Opinion of Quint.&Thimmig LLP("Bond Counsel"). 2. Supplemental Opinion and Defeasance Opinion of Bond Counsel, pursuant to Section 8(c)(ii) of the Purchase Agreement. 3. Reliance Letter to Underwriter Regarding Final Approving Legal Opinion of Bond Counsel,pursuant to Section 8(c)(ii)of the Purchase Agreement. 4. Reliance Letter to Fiscal Agent Regarding Final Approving Legal Opinion of Bond Counsel. -3- Quint'&Thimmig LLP 11/13/01 CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Distribution List CITY FISCAL AGENVESCROW BANK Mr.Clay Martin(•) Ms.Grace Yang(•) Director of Administrative Services Ms.Tami Mawn Mr.Daniel T.Villella U.S.Bank7rust National Association Director of Finance Corporate Trust Administration Scott F.Field,Esq. 550 South Hope Street,Suite 500 Deputy City Attorney Los Angeles,CA 90071 Ms.Shari L.Freidenrich (213)533-8713(Yang) City Treasurer (213)533-8715(Mawn) Ms.Connie Brockway(•) (213)533-8729(Telecopier) City Clerk grace.yang@usbank.com City of Huntington Beach tamara.mawn@usbank.com 2000 Main Street Huntington Beach,CA 92648 FISCAL AGENT'S COUNSEL (714)536-5236(Martin) Dennis Wong,Esq. (714)374-1743(Martin Telecopier) Dorsey&Whitney LLP (714)536-5225(Villella) 650 Town Center Drive,Suite 1850 (714)374-1743(Villella Telecopier) Costa Mesa,CA 92626 (714)536-5662(Field) (714)424-5559 (714)374-1590(Field Telecopier) (714)662-5576(Telecopier) (714)536-5200(Freidenrich) wong.dennis@dorseylamcom (714)374-1603(Freidenrich Telecopier) (714)536-5404(Brockway) BOND COUNSEL (714)374-1557(Brockway Telecopier) martincw@surfcity-hb.org Brian D.Quint,Esq.(•) villelld@surfcity-hb.org Christine Tolentino,Project Manager fields@surfcity-hb.org Quint&Thimmig LLP freidens@surfcity-hb.org One Embarcadero Center,Suite 2420 San Francisco,CA 94111-3737 FINANCIAL ADVISOR (415)765-1550 Ms.Suzanne Harrell • (415)765-1555(Telecopier) Q. ( ) bquint@gtllp.com Harrell&Company Advisors,LLC colentino@gtllp.com 333 City Boulevard West,Suite 1430 Orange,CA 92868 (714)939-1464 (714)939-1462(Telecopier) s.harrell@harrellco.com UNDERWRITER Mr.Bill J.O'Connor(•) Mr.Francis Mayers O'Connor SWS Securities 3 Civic Plaza,Suite 100 Newport Beach,CA 92660 (949)717-2000 (949)717-2020(Telecopier) bocconor@swst.com forayers@swst.com RESOLUTION NO. 6161 A RESOLUTION OF FORMATION OF COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) , AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE DISTRICT, PRELIMINARILY ESTABLISHING AN APPROPRIATIONS LIMIT FOR THE DISTRICT AND SUBMITTING LEVY OF THE SPECIAL TAX AND THE ESTABLISHMENT OF THE APPROPRIATIONS LIMIT TO THE QUALIFIED ELECTORS OF THE DISTRICT Community Facilities District No . 1990-1 (Goldenwest/Ellis Area) The City Council of the City of Huntington Beach hereby resolves as follows : WHEREAS, on. May 7, 1990 , this City Council adopted a resolution entitled "A Resolution of Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Pursuant to the Mello-Roos Community Facilities Act of 1982" (the "Resolution of Intention" ) , stating its intention to form Community Facilities District No . 1990-1 (Goldenwest/Ellis Area) (The "District") , of the City pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act" ) the provisions of which Resolution of _Intention are incorporated herein by this reference as if fully set forth herein, and on this date, this City Council held a noticed public hearing as required by the Act and the Resolution of Intention and at said hearing evidence was presented to this City Council on said matters before it, including a report by the Director of Public Works , or his designee (the "Report" ) as to the facilities and services to be provided through the District and the costs thereof, a copy of which is on file with the City Clerk, and written protests with respect to the formation of the District the furnishing of specified types of facilities in services and/or the rate and method of apportionment of the special taxes have not been filed with the City Clerk by fifty percent (50%) or -1- more of the registered voters residing within the territory of the District or property owners of one-half (1/2) or more of the area of land within the District and not exempt from the special tax; and the special tax proposed "to be levied in the District has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the District. or the owners of one-half ( 1/2) or more of the area of land within the District and not exempt from the special tax. NOW, THEREFORE, IT IS HEREBY ORDERED .as follows : SECTION 1 . The foregoing recitals are true and correct . SECTION 2 . The proposed special tax to be levied within the District has not been precluded by majority protest pursuant to Section 53324 of the Act . SECTION 3 . All prior proceedings taken by this City Council in connection with the establishment .of the District and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the Act . SECTION 4 . The community facilities district designated "Community Facilities District No. 1990-1 (Goldenwest/Ellis Area" of the City is hereby established pursuant to the Act . SECTION 5 . The boundaries of the District, as set forth in the map of the District heretofore recorded in the Orange County Recorder ' s Office in Book 52 at page 9 of Maps of Assessment and Community Facilities Districts , are hereby approved, are incorporated herein by reference and shall be the boundaries of the District . SECTION 6 . The type of public facilities and services proposed to be financed by the District and pursuant to. the Act shall consist of those items listed as facilities on Exhibit A hereto and by this -2- reference incorporated herein (the "Facilities" ) , and those items listed as -services on Exhibit A (the "Services" ) , respectively. SECTION 7 . Except to the extent that funds are otherwise available to the District to pay for the Facilities , the Services and/or the principal and interest as it becomes due on bonds of the District issued to finance the Facilities, a special tax sufficient to pay the cost thereof , secured by a continuing lien against all non-exempt real property in the District, is intended to be levied annually within the District, and collected in the same manner as ordinary ad valorem property taxes . The proposed rate and method of apportionment of the special .tax among the parcels of real property within the District, in sufficient detail to allow each landowner within the proposed District to estimate the probable maximum amount such owner will have to pay, are described in Exhibit B attached hereto and by this reference incorporated herein. SECTION -8 . It is hereby found and determined that the Facilities and Services are necessary to meet increased demands placed upon local agencies as the result of development occurring in the District . SECTION 9 . The Director of Finance of the City of Huntington Beach, 2000 Main Street, Huntington Beach, California 92648, telephone number (714) 536-5228 is the officer of the City which will be responsible for preparing annually a current roll of special tax levy obligations by assessor ' s parcel number and which will be responsible for estimating future special tax levies pursuant to Section 53340 . 1 of the Act . SECTION 10 . Upon recordation of a notice of special tax lien pursuant to Section 3114 . 5 of the California Streets and Highways Code, a continuing lien to secure each levy of the special tax shall -3- attach to all nonexempt real property in the District and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with the law or until collection of the tax by the City ceases . SECTION 11 . In accordance with Section 53325 . 7 of the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the District is hereby preliminarily established at $750 , 000 . 00 and said appropriations limit shall be submitted to the voters of the District as hereafter provided . The proposition establishing said annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be in accordance with the applicable provision of Section 53325 . 7 of the Act . SECTION 12 . Pursuant to the provisions of the Act, the 16] proposition of the levy of the special tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the District at an election the time, place and conditions of which election shall be as specified by a separate resolution of this City Council . PASSED AND ADOPTED by the -City Council of the City of Huntington a adjourned Beach at 4 regular meeting thereof on the 25th day of ,tune 1990 . Mayor A EST; APPROVED FORM: Ciy;.Gferk 4IE orney i REVIEWED AND APPROVED: A OVED: City Administrator Director f drninis at ve Services -4- EXHIBIT A COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) FACILITIES TO BE FINANCED Improvements to Ellis Avenue in the vicinity of the District including road improvements , curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements . Improvements to Goldenwest Avenue in the vicinity of the District, including road improvements , curb, gutter, sidewalks , storm drain and signal improvements, striping and related improvements . Improvements to Quarterhorse Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements , striping and related improvements . Improvements to Saddleback Lane in the vicinity of the District, including road improvements , curb, gutter, sidewalk, storm drain and signal improvements , striping and related improvements . Improvements to Edwards Street in' the vicinity of the District, . including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements . Water and sewer system improvements along Ellis Avenue, Quarterhorse Lane and Saddleback Lane in .the vicinity of the District, including related improvements . Undergrounding of utilities along one or more of the foregoing streets in the vicinity of the District, including related improvements . Undergrounding of utilities along one or more of the foregoing streets in the vicinity of the District, including any related work. Fire station improvements, including construction and related costs . Acquisition of emergency vehicle traffic interruption devices . SERVICES TO BE PROVIDED Police and Fire protection services , Paramedic services , in each case in addition to those currently provided in the District . OTHER Costs of engineering, design, planning and coordination related to the above-listed facilities . Bond related expenses, including underwriters discount, reserve fund, capitalized interest, bond counsel and all other incidental expenses . Administrative fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds . APPENDIX A DEBT SERVICE SCHEDULES . :l 6161 CITY OF HUNTINGTON BEACH - COMMUNITY FACILITIES DISTRICT 90-1 ------------------------------------------------- ------------------------------------------------- S 0 U R'C E S A N D U S E S O F F U N D S ------------------------------------------------- DELIVERY DATE: 7/24/90 SOURCES 3--3-�� PAR AMOUNT OF BONDS................... 52,375,000.00 *PREMIUM /-DISCOUNT................... $0.00 BOND PROCEEDS........................................... 2,375,000.00 ACCRUED INTEREST........................................ 12,518.23 ------------------- 52,387,518.23 USES OF FUNDS IMPROVEMENT FUND........................................ 1.,826,480.00 UNDERWRITERS DISCOUNT (% or S)..........( 1.750000%)... 41,562.50 COST OF ISSUANCE........................................ 115,000.00 ACCRUED INTEREST........................................ 12,518.23 CAPITALIZED INTEREST.................................... 199,468.84 DEBT SERVICE RESERVE..................................... 190,000.00 CONTINGENCY............................................. 2,488.66 ------------------- 52,387,518.23 Prepared by Rod Gum Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 2 18:37:46 FILENAME: HB KEY: 90-1 rn F-' rn N CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT 90-1 --------------------- DEBT SERVICE SCHEDULE DATE PRINCIPAL COUPON INTEREST PERIOD TOTAL FISCAL TOTAL -------- -------------- ---------- -------------- -------------- -------------- 4/ 1/91 146,953.13 146,953.13 10/ 1/91 97,968.75 97,968.75 244,921.88 4/ 1/92 97,968.75 97,968.75 10/ 1/92 20,000.00 8.250000 97,968.75 117.968.75 215,937.50 4/ 1/93 97,143.75 97,143.75 10/ 1/93 25,000.00 8.250000 97,143.75 122,143.75 219,287.50 4/ 1/94 96,112.50 96,112.50 10/ 1/94 25,000.00 8.250000 96,112.50 121,112.50 217,225.00 4/ 1/95 95,081.25 95,081.25 10/ 1/95 30,000.00 8.250000 95,081.25 125,081.25 220,162.50 4/ 1/96 93,843.75 93,843.75 10/ 1/96 30,000.00 8.250000 93,843.75 ,123,843.75 217,687.50 4/ 1/97 92,606.25 92,606.25 10/ 1/97 35,000.00 8.250000 92,606.25 127,606.25 220,212.50 4/ 1/98 91,162.50 91,162.50 10/ 1/98 35,000.00 . 8.250000 91,162.50 126,162.50 217,325.00 4/ 1/99 89,718.75 89,718.75 10/ 1/99 40,000.00 8.250000 89,718.75 129,718.75 219,437.50 4/ 1/ 0 88,068.75 88,068.75 10/ 1/ 0 40,000.00 8.250000 88,068-75 128,068.75 216,137.50 4/ 1/ 1 86,418.75 86,418.75 10/ 1/ 1 45,000.00 8.250000 86,418.75 131,418.75 217,837.50 4/ 1/ 2 84,562.50 84,562.50 10/ 1/ 2 50,000.00 8.250000 84,562.50 134,562.50 219,125.00 4/ 1/ 3 82,500.00 82,500.00 Prepared by Rod Gum Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 2 18:38:35 FILENAME: HB KEY: 90-1 T J A J --=-- CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT 90-1 --------------------- DEBT SERVICE SCHEDULE --------------------- DATE PRINCIPAL COUPON INTEREST PERIOD TOTAL FISCAL TOTAL -------- -------------- ---------- -------------- -------------- -------------- 4/ 1/16 35,475.00 .35,475.00 10/ 1/16 145,060.00 8.250000 35,475.00 180,475.00 215,950.00 4/ 1/17 29,493.75 29,493.75 10/ 1/17 160,000.00 8.250000 29,493.75 189,493.75 218,987.50 4/ 1/18 22,893.75 22,893.75 10/ 1/18 170,000.00 8.250000 22,893.75 192,893.75 215,787.50 4/ 1/19 15,881.25 15,881.25 10/ 1/19 185,000.00 8.250000 15,881.25 200,881.25 216,762.50 4/ 1/20 8,250.00 8,250.00 10/ 1/20 200,000.00 8.250000 8,250.00 208,250.00 216,500.00 -------------- -------------- -------------- 2,375,000.00 4,177,284.38 6,552,284.38 ACCRUED 12,518.23 12,518.23 2,375,000.00 4,164,766.15 6,539,766.15 Prepared by Rod Gunn Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 a 18:38:41 FILENAME: HB KEY: 90-1 rn F✓ rn r ' Z � -._-. CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT 90-1 --------------------- DEBT SERVICE SCHEDULE --------------------- DATE PRINCIPAL COUPON INTEREST PERIOD TOTAL FISCAL TOTAL -------- -------------- ---------- -------------- -------------- -------------- 10/ 1/ 3 55,000.00 8.250000 82,500.00 137,500.00 220,000.00 4/ 1/ 4 80,231.25 80,231.25 10/ 1/ 4 55,000.00 8.250000 80,231.25 135,231.25 215,462.50 4/ 1/ 5 77,962.50 77,962.50 10/ 1/ 5 60,000.00 8.250000 77,962.50 137,962.50 215,925.00 4/ 1/ 6 75,487.50 75,487.50 10/ 1/ 6 65,000.00 8.250000 75,487.50 140,487.50 215,975.00 4/ 1/ 7 72,806.25 72,806.25 10/ 1/ 7 70,000.00 8.250000 72,806.25 142,806.25 215,612.50 4/ 1/ 8 69,918.75 69,918.75 10/ 1/ 8 80,000.00 8.250000 69,918.75 149,918.75 219,837.50 4/ 1/ 9 66,618.75 66,618.75 10/ 1/ 9 85,000.00 8.250000 66,618.75 151,618.75 218,237.50 4/ 1/10 63,112.50 63,112.50 10/ 1/10 90,000.00 8.250000 63,112.50 153,112.50 216,225.00 4/ 1/11 59,400.00 59,400.00 10/ 1/11 100,000.00 8.250000 59,400.00 159,400.00 218,800.00 4/ 1/12 55,275.00 55,275.00 10/ 1/12 105,000.00 8.250000 55,275.00 160,275.00 215,550.00 4/ 1/13 50,943.75 50,943.75 10/ 1/13 115,000.00 8.250000 50,943.75 165,943.75 216,887.50 4/ 1/14 46,200.00 46,200.00 10/ 1/14 125,000.00 8.250000 46,200.00 171,200.00 217,400.00 4/ 1/15 41,043.75 -41,043.75 10/ 1/15 135,000.00 8.250000 41,043.75 176,043.75 217,087.50 Prepared by Rod Gum Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 2 18:38:39 FILENAME: HS KEY: 90-1 CITY OF HUNT I NGTON-BEACH COMMUNITY FACILITIES DISTRICT 90-1 DEBT SERVICE SCHEDULE Dated 7/ 1/90 with Delivery of 7/24/90 Bond Years 50,633.750 Average Coupon 8.250000 Average Life 21.319474 N I C % 8.250000 % Using 100.0000000 T I C % 8.430068 % From Delivery Date Prepared by Rod Gum Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 8 18:38:43 FILENAME: HB KEY: 90-1 rn rn r -- CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT 90-1 ------------------------- ------------------------- CAPITALIZED INTEREST FUND ------------------------- ------------------------- DELIVERY DATE: 7/24/90 PERIOD BEGINNING ACCRUED CONSTR. FUND DEBT SERVICE CAPITALIZED TOTAL FUNDS BOND INTEREST ENDING ENDING BALANCE INTEREST EARNINGS RESERVE INT. EARNINGS AVAILABLE CAPITALIZED BALANCE ( 8.000000 X) ( 8.000000 %) (100.000000 %) -------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- 4/ 1/91 199,468.84 12,518.23 10,428.89 11,494.53 233,910.49 146,953.13 86,957.37 10/ 1/91 86,957.37 7,600.00 3,411.38 97,968.75 97,968.75 -------------- -------------- -------------- -------------- .............. 12,518.23 18,028.89 14,905.91 244,921.87 Note: Capitalized Interest Earnings Utilized Amual Cw pmr�dings Using a 30/360 Year Basis Prepared by Rod Gum Associates, Inc., Seal Beach, California RUNDATE: 06-04-1990 a 18:38:54 FILENAME: HS KEY: 90-1 M F-' O� F� c C, EXHIBIT B CITY OF HUNTINGTON BEACH ' COMMUNITY FACILITIES DISTRICT NO. 1990-1 �o (Goldenwest/Ellis Area) RATE AND METHOD OF APPORTIONMENT OF THE SPECIAL TAX The Special Tax is to be levied by the Finance Director of the City on behalf of the District each Fiscal Year on all parcels within the District in an amount equal to the Maximum Special Tax, less any Services Credit, as such terms are defined below. On March 1 of each year all taxable Parcels within the District shall be categorized by the Finance Director either as Developed Parcels or Undeveloped Parcels, and shall be subject to a Special Tax in accordance with the Rate and Method of Apportionment specified below. Undeveloped Parcels A Special Tax shall be levied on each Undeveloped Parcel as follows: (Taxable Sq. Ft. of Parcel X Maximum) — Services = Special i (Taxable Sq. Ft. of District Special Tax) Credit Tax Developed Parcels A Special Tax shall be levied on each Developed Parcel as follows: 1 ) (Maximum _ Total Special Tax Levied X Total Number of) _ Services = Special (Special Tax on Undeveloped Parcels Developed Parcels) Credit Tax Definitions Act means the Mello-Roos Community Facilities Act of 1982,as amended. The Bonds means the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds, and any other bonds of the District payable from the Special Tax. The City means the City of Huntington Beach,California. Developed Parcel (1) is any Parcel that is within the boundaries of the District based on the latest available equalized rolls of the County of Orange as of March 1 of the applicable year which is not exempt from the Special Tax pursuant to Section 53311, et seq. of the California Government Code, (2) is not greater than 50,000 square feet in total square footage and (3) with respect to which a building permit for a single family dwelling has been issued as of March 1 of the current year. 1 6161 The District is Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) of the City of Huntington Beach,.California. Fiscal Agent means the fiscal agent for the Bonds appointed under the Fiscal Agent Agreement. Fiscal Agent Agreement . means the agreement by that name approved by the Resolution of Issuance. Fiscal Year means the period starting on July land ending the following June 30. Maximum Special Tax is an amount for any Fiscal Year equal to$264,000. Resolution of Issuance is any Resolution adopted by the City Council of the City authorizing the issuance of Bonds. Services Credit is an amount equal to any proceeds of the Special Tax Levied within the District which has been allocated by the City to the payment of police and fire protection services and/or paramedic services authorized under the Act which have not been expended for such purpose by the last day of the prior Fiscal Year. Special Tax is any tax authorized by Section 53340 of the California Government Code adopted by Ordinance of the City and levied within the District. Taxable Square Footage of Parcels is all of the area within any Parcel within the District which is not exempt from the Special Tax pursuant to Section 53311, et. seq. of the California Government Ar -Code. Total Taxable Square Footage of the District means the aggregate Taxable Square Footage for all Parcels within the District. Undeveloped Parcel is any Parcel within the boundaries of the District (based on the latest equalized rolls of the County of Orange as of March 1 of each year) which is not a Developed Parcel, and is not exempt from the Special Tax under the provisions of the Act. 2 6161 Res. No. 6161 STATE OF CALIFORNIA COUNTY OF ORANGE ss: CITY OF HUNTINGTON BEACH ) I , CONNIE BROCKWAY, the duly elected, qualified City Clerk of the City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach is seven; that the foregoing resolution was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council at a regular adjourned meeting thereof held on the 25th day of June 19 90 by the following vote: AYES: Councilmembers: MacAllister, flays, Bannister, Silva, Erskine NOES: Councilmembers: Winchell ABSENT: Councilmembers: Green City er and ex-offif6io Clerk of the City Council of the City of Huntington Beach, California SU Jbdbb OF ORANGE COUNTY,CALIFORNIA v 2:30 !L P.M. JUL 121990 RECORDING. REQUESTED .BY AND Ar AFTER RECORDATION RETURN TO: Q•ct61�RECORDER City Clerk This document is solely for the City of Huntington Beach official business of the City 2000 Main Street of Huntington Beach, as contem— Huntington Beach, CA 92648 plated under Government Code EXEMPT Sao. 6103 add should be recorded C14 free or sherge. NOTICE OF SPECIAL TAX LIEN CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (Goldenwest/Ellis Area) Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, as amended, section 53311, et. seq., of the California Government Code (the "Act"), the undersigned City Clerk of the City of Huntington Beach (the "City"), County of Orange, State of California, hereby gives notice that a lien to secure payment of a special tax which the City Council of the City is authorized to levy, is hereby imposed. The special tax secured by this lien is authorized to be levied for the purpose of paying principal and interest on bonds, the proceeds of which are being used to finance the acquisition and construction of public facilities and services described on Exhibit A attached hereto and hereby made a part hereof. The special tax is authorized to be levied within the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) which has now been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax obligation is paid, permanently satisfied, and cancelled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded. The rate,method of apportionment, and manner of collection of the authorized special tax is as set forth in Exhibit B attached hereto and hereby made a part hereof. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax cancelled are as follows: none. Notice is further given that upon the recording of this notice in the office of the County Recorder of the County of Orange, the obligation to pay the special tax levy shall become a lien upon all nonexempt real property within the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) in accordance with Section 3115.5 of the Streets and Highways Code of California. The name(s) of the owner(s)of the real property included within the area of this community facilities district as they appear on the latest secured assessment roll as of the date of recording of this notice or are otherwise known to the City are as set forth in Exhibit C attached hereto and hereby made a part hereof. Reference is made to the amended boundary map of the community facilities district recorded at Book 52 of Maps of Assessment and Community Facilities Districts at Page 9, in the office of the County Recorder for the County of Orange, State of California, which map is now the final boundary map of the community facilities district. I(rr, 1 1 The assessor's tax parcel(s) numbers of all parcels or any portion thereof which are included within the area of this community facilities district are as set forth in Exhibit C attached hereto. For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Director of Finance of the City of Huntington Beach, 2000 Main Street, Huntington Beach, California, 92648, telephone number(714) 536-5228. Dated: July , 1990. By: City Clerk, City of Huntington Beach STATE OF CALIFORNIA } COUNTY OF ORANGE } ss: On this 9r14 day of , 19 90 , before me, a Notary. Public in and for said Cofilnty nd State, personally appeared end known to me to be the City Clerk of the City of HuntingtoF Beach, the municipal corporation that executed the within instrument, known to me to be the person who executed the within instrument on behalf of .said municipal corporation and acknowledged to me that such municipal corporation executed the same. OFFICIAL SEAL MAYBRICE L ETCHESON ' a� NOTARY PUBLIC -CALIFORNIA ORANGE COUNTY My Comm. exp;res MAY 11, 1993 -2- EXHIBIT A CITY OF Huntington Beach COMMUNITY FACILITIES DISTRICT NO. 1990-1 (Goldenwest/Ellis Area) PUBLIC FACILITIES TO BE PROVIDED BY COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) FACILITIES TO BE FINANCED Improvements to Ellis Avenue in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Golden West Avenue in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Quarterhorse Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Saddleback Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Edwards Street in the vicinity of the District, including road improvements, curb, gutter, sidewalk-, storm drain and signal improvements, striping and related improvements. Water and sewer system improvements along Ellis Avenue, Quarterhorse Lane and Saddleback Lane in the vicinity of the District,including related improvements. Undergrounding of utilities along one or more of the foregoing streets in the vicinity of the District, including any related work. Fire station improvements, including construction and related costs. Acquisition of emergency vehicle traffic interruption devices. SERVICES TO BE PROVIDED Police and Fire protection services, Paramedic services, in each case in addition to those currently provided in the District. A-1 e e OTHER Costs of engineering, design, planning and coordination related to the above-listed facilities. Bond related expenses, including underwriters discount,reserve fund, capitalized interest, bond counsel and all other incidental expenses. Administrative fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds. t A-2 EXHfB[T B CITY OF HliNTINGTON BEACH CONINTU NITY FACILITIES DISTRICT NO. 1990-1 (Goldenwest/Ellis Area) RA'IT AND METHOD OF APPORTION``[ENT O THE SPECIALTAX Thr. Soecial Tax is to be levied by the Finance Director of the City on behalf of the District each Fiscal Year on all ;parcels within the District in an amount equal to the :Maximum Special Tar, less any Services Credit, as such terins are defined below. Or. March 1 of each year all taxable Parcels within the District shall be cate;orized by the Finance Director either as Developed Parcels or Undeveloped Parcels, and shall be subject to a Special Tax in accordance with the Rate and:Method of Apportionment=pecified be!ow. Undeveloped Rarce!s A Special Tax shall be levied on each Undeveloped Parcel as follows: ('Taxable So. F:. of Parcel Maximum) — Services = Special (Taxable Sq. Ft.of District Special Tax) Credit Tax Developed Yarcels A Special`rax shall be levied on each Developed Parcel as follows: 1 ) (Maximum _ Total Special Tax Levied X Total Number of) _ Services = Special (Special Tax on Undeveloped Parcels Developed Parcels) Credit Tax Definitions Act means the;Bello-Roos Community Facilities Act of 1982,as amended. The Bonds means the City of Huntington Beach Community Facilities District No. 1.990-1 (GoldenwestlEllis Area) 1990 Special Tax Bonds, and any other bonds of the District payable from the Speciarrax. The City :Weans the City of Huntington Beach,California. Developed Parcel (1) is any Parcel that is within the boundaries of the District based on the latest available equalized rolls of the County of Orange as of March 1 of the applicable tear which is not exempt from the Special Tax pursuant to Section 53311,et seq.of the California Government Code,(2) i; not greater than 50,000 square feet in total square footage and (3) with respect to which a building_ _ permit for a single family dwelling has been issued as of.larch 1 of the current year. I 1 The District is Community Facilities Distrct 1990.1 (Goldenwest/Ellis Area) of the Cite of Huntington Beach,California Fiscal Agent -means the fiscal a,cr.t for the Bonds appointed under the Fiscal Agent agreement. Fisca! Agent Agreement means the agreement by that name approved by the l.esok.:ion. or Issuance. Fiscal Year means the period starting oil Jule 1 and ending the foll.o:�•ing JLine 30. .Maximum Special Tar is all amount for an}•Fiscal %'ear equal to$264,000. Resolution of Issuance is an: llesolution adopted by the City Council of the City authorizing the issuance of Bond;:. Services Credit is an amount ccual to any proceeds of the Special Tax Levied within. the District which has been allocated by the City to the payment of police and Fire protection services and,o!- paramedic services authorized under the Act which have not been expended for such purpose by the last day of the prior Fiscal Year. Special Tax is any tax authorized by Section 53340 of the California Government Code adopted by Ordinance of the City and levied within the District. Taxable Square Footage of Parcels is all of the area within any Parcel within,the District which is not:exempt from the Special Tax pursuant to Section 53311, et. seq. of the California Goverrinwilt Code. Total Taxable Square Footage of the Dist.iiet means the aggregate Taxable Square Footage ror all Parcels within the District. Undeveloped Parcel is anv Parcel within the boundaries of the District (based on the latest equalized rolls of the County of Orange as of:March 1 of each year) which is not a Developed Parcel, and is not exempt from the Special Tax under the provisions of the Act. 2 r , EXHIBIT C ' CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds ASSESSOR'S PARCEL NUMBERS AND OWNERS OF LAND WITHIN COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) Assessor's Parcel Nos. Names of Property Owners 110-200-015 Southwest Diversified/Coscan Partners, 110-200-016 a California General Partnership 18400 Vonkerman, Suite 400 Irvine, CA 92715 110-210-02 Central Park#17, 110-210-04 a California Limited Partnership 505 Park Ave. Balboa Island, CA 92662 i 159-391-01 Central Park#8, A California Limited Partnership 505 Park Ave. Balboa Island, CA 92662 159-391-02 Central Park#12, 159-391-03 A California Limited Partnership 159-391-04 505 Park Ave. Balboa Island, CA 92662 110-200-10 Central Park#15, 110-200-11 A California Limited Partnership 505 Park Ave. Balboa Island, CA 92662 110-200-05 Emil Walter Plegel and 110-200-04 Ruby Lucille Plegel,Trustees 7071 Thomas Street Buena Park, CA 90621 C-1 Assessor's Parcel Nos. Names of Property Owners 110-200-23 Central Park#13, a California Limited Partnership 505 Park Ave. Balboa Island, CA 92662 110-210-01 William Landis 1900 Avenue of the Stars, Suite 1060 Los Angeles, CA 90067 17375 Ar C-2 RESOLUTION NO. 2001-74 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH AUTHORIZING THE ISSUANCE OF 2001 SPECIAL TAX REFUNDING BONDS OF THE CITY FOR AND ON BEHALF OF THE CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA), APPROVING AND DIRECTING THE EXECUTION OF A FISCAL AGENT AGREEMENT AND AN ESCROW AGREEMENT, APPROVING THE SALE OF SUCH BONDS, AND APPROVING OTHER RELATED DOCUMENTS AND ACTIONS WHEREAS, the City Council has conducted proceedings under and pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act"), to form the City of Huntington. Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), to authorize the levy of special taxes upon the land within the District, and to issue bonds secured by said special taxes to finance certain facilities; and The City Council, as legislative body of the District, authorized the issuance of bonds of the City for the District in the original principal amount of $2,400,000 designated City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"), the Prior Bonds having been issued on August 9, 1990, pursuant to the Act and Resolution 6174 of the City Council; and The City Council has determined that due to favorable interest rates, it is in the best interests of the City and the District that the Prior Bonds be refunded, with the resulting savings to be applied to reduce the special taxes paid by the affected homeowners; and There has been submitted to the City Council a fiscal agent agreement (the "Fiscal Agent Agreement") providing for the issuance of special tax refunding bonds of the City(the "Bonds"), for and on behalf of the District, and the City Council, with the aid of its staff, has reviewed the Fiscal Agent Agreement and found it to be in proper order, and now desires to approve the Fiscal Agent Agreement and the issuance of the Bonds; and There has been presented to the City Council an escrow agreement (the "Escrow Agreement"), providing for the creation of an escrow fund which will be used to refund and redeem the Prior Bonds and the "City Council now desires to approve such agreement in connection with the refunding of the Prior Bonds; and The City proposes to sell the Bonds to O'Connor SWS Securities (the "Underwriter") pursuant to the terms of a bond purchase agreement (the "Bond Purchase Agreement") by and between the City and the Underwriter, and the Underwriter proposes to offer the Bonds to the investing public by means a preliminary official statement (the "Preliminary Official Statement"); and 1 SF:2001 Resol:2001 Special Tax Refunding Bonds Res. No. 2001-74 City staff has caused to be prepared a draft of goals and policies for community facilities districts of the City (the "Goals and Policies"), the form of which is on file with the City Clerk, and this City Council has duly considered said Goals and Policies and desires to approve them at this time so that the terms of any refunding bonds can be structured to comply with such Goals and Policies; and It appears that each of said documents and instruments which are now before this meeting is in appropriate form and is an appropriate document or instrument to be executed and delivered for the purpose intended; and 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 in due time, form and manner as required by the laws of the State of California, including the Act. NOW, THEREFORE, it is hereby ORDERED and DETERMINED, as follows: SECTION 1. Adoption of Goals and Policies. The Goals and Policies, in the form on file with the City Clerk, are hereby adopted as the local goals and policies of the City for community facilities districts, and are intended to satisfy the requirements of section 53312.7(a) of the Act. SECTON 2. Issuance of Bonds; Approval of Fiscal Agent Agreement and Escrow Agreement. Pursuant to the Act, this Resolution and the Fiscal Agent Agreement, special tax refunding bonds of the City for the District designated as "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" in an aggregate principal amount not to exceed $2,400,000, are hereby authorized to be issued. The Bonds shall be executed in the form set forth in and otherwise as provided in the Fiscal Agent Agreement. In furtherance of the issuance of the Bonds, the City Council hereby makes the following findings and determinations: (a) it is prudent in the management of the fiscal affairs of the City, the City Council and the District to issue the Bonds for the purpose of refunding the Prior Bonds, (ii) the total net interest cost to maturity on the Bonds plus the principal amount of the Bonds will not exceed the total net interest cost to maturity on the Prior Bonds plus the principal amount of the Prior Bonds, and (iii) the Bonds are incompliance with the Goals and Policies. The City Council hereby approves the Fiscal Agent Agreement in the form on file with the City Clerk. The Mayor, the City Administrator, the City Treasurer, the Administrative Services Director or the Finance Officer (the "Designated Officers") is hereby authorized and directed to execute the Fiscal Agent Agreement, for and in the name and on behalf of the City and the District, in such form, together with any additions thereto or changes therein deemed necessary or advisable by the a Designated Officer upon consultation with Bond Counsel. The proceeds of the Bonds shall be applied by the City for the purposes and in the amounts as set forth in the Fiscal Agent Agreement. The City Council hereby authorizes the delivery and performance by the City of the Fiscal Agent Agreement. For purposes of section 53363.2 of the Act, (i) it is expected that the purchase of the Bonds will occur on or after November 14, 2001, (ii) the date, denomination, maturity dates, places of payment and form of the Bonds shall be as -2- Res. No. 2001-74 set forth in the Fiscal Agent Agreement, (iii) the maximum rate of interest to be paid on the Bonds shall be seven percent (7%) with the actual rate or rates to be set forth in the Fiscal Agent Agreement as executed, (iv) the place of payment for the Prior Bonds shall be as set forth in the fiscal agent agreement for the Prior Bonds; and (v) the designated costs of issuing the Bonds shall be as described in section 53363.8(a) of the Act, and as otherwise described in the Fiscal Agent Agreement, in the Official Statement for the Bonds and the closing certificates for the Bonds, including Bond Counsel and Disclosure Counsel fees and expenses, Underwriter's discount, financial advisor fees and expenses, printing costs for the Official Statement, escrow verification costs, initial fiscal agent fees and costs of City staff incurred in connection with the sale and issuance of the Bonds. The City Council hereby approves the refunding of the Prior Bonds with the proceeds of the Bonds, in accordance with the provisions of the documents pursuant to which such Prior Bonds were sold and delivered, and the Escrow Agreement, between the City and the fiscal agent for the Prior Bonds. The City Council hereby approves the Escrow Agreement in the form on file with the City Clerk. The City Council hereby authorizes and directs a Designated Officer to execute and deliver the final form of the Escrow Agreement for and in the name and on behalf of the City, in such form, together with any changes therein or additions thereto deemed advisable by the Finance Officer upon consultation with Bond Counsel. The City Council hereby authorizes the delivery and performance by the City of the Escrow Agreement. SECTION 3. Delivery of the Bonds. The Bonds, when executed, shall be delivered to U.S. Bank Trust.National Association (the "Fiscal Agent") for authentication. The Fiscal Agent is hereby requested and directed to authenticate the Bonds by executing the Fiscal Agent's certificate of authentication and registration appearing thereon, and to deliver the Bonds, when duly executed and authenticated, to the Underwriter or its order in accordance with written instructions executed on behalf of the City by the a Designated Officer, which instructions such officer is hereby authorized and directed, for and in the name and on behalf of the City, to execute and deliver to the Fiscal Agent. Such instructions shall provide for the delivery of the Bonds to the Underwriter or its order in accordance with the Bond Purchase Contract, upon payment of the purchase price therefor. SECTION 4. Sale of the Bonds. The City Council hereby approves the sale of the Bonds to the Underwriter. The Bond Purchase Contract, in the form on file with the City Clerk, be and the same is hereby approved, and a Designated Officer is hereby authorized and directed to execute the Bond Purchase Contract in said form, with such changes, insertions and omissions as may be approved by such official, provided that the aggregate principal amount of the Bonds does not exceed the amount set forth in Section 1, the Underwriter's discount on the Bonds does not exceed 1.1% and the requirements of clause (ii) of the second paragraph of Section 1 are met. The City Council hereby finds and determines that the sale of the Bonds at negotiated sale as contemplated by the Bond Purchase Contract will result in a lower overall cost. SECTION 5. Official Statement. The City Council hereby approves the Preliminary Official Statement in the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by a Designated Officer. The City Council authorizes and directs a Designated Officer, on behalf of the City and the District, to deem "final" pursuant to -3- Res. No. 2001-74 Rule 15c2-12 under the Securities Exchange Act of 1934 (the "Rule") the Preliminary Official Statement prior to their distribution by the Underwriter. The Underwriter, on behalf of the City and the District, is authorized and directed to cause the Preliminary Official Statement to be distributed to such municipal bond broker-dealers, to such banking institutions and to such other persons as may be interested in purchasing the Bonds. Any Designated Officer is authorized and directed to assist the Underwriter in causing the Preliminary Official Statement to be brought into the form of final official statement (the "Final Official Statement"), and any Designated Officer is hereby authorized and directed to execute said Final Official Statement and a statement that the facts contained in the Final Official Statement, and any supplement or amendment thereto (which shall be deemed an original part thereof for the purpose of such statement) were, at the time of sale of the Bonds, true and correct in all material respects and that the Final Official Statement did not, on the date of sale of the Bonds, and do not, as of the date of delivery of the Bonds, contain any untrue statement of material fact or omit to state material facts required to be stated where necessary to make any statement made therein not misleading in the light of the circumstances under which it xvas made. The execution and delivery by the City of the Final Official Statement, which shall include such changes and additions thereto deemed advisable by the Finance Officer and such information permitted to be excluded from the Preliminary Official Statement pursuant to the Rule, shall be conclusive evidence of the approval of the Final Official Statement by the City. The Final Official Statement, when prepared, is approved for distribution in connection with the offering and sale of the Bonds. SECTION 6. Official Actions. All actions heretofore taken by the officers and agents of the City with respect to the establishment of the District and the sale and issuance of the Bonds are hereby approved, confirmed and ratified, and the proper officers of the City are hereby authorized and directed to do any and all things and take any and all actions and execute any and All certificates, agreements 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 and the refunding of the Prior Bonds, in accordance with this resolution, and any certificate, agreement, and other document described in the documents herein approved. -4- Res. No. 2001-74 SECTION 7. Effective Date. This resolution shall take effect from and after its adoption. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 15th day of October , 2001. Mayor ATTEST: APPROVED AS TO FORM: City Clerk City Attorney REVIEWED AND APPROVED: INITIATE ND APP VED: City dministrator Dire cto of Administrative Services -5- Res. No. 2001-74 STATE OF CALIFORNIA ) COUNTY OF.ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I, CONNIE BROCKWAY, the duly elected, qualified City Clerk of the City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach is seven; that the foregoing resolution was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council at a regular meeting thereof held on the 15th day of October, 2001 by the following vote: AYES: Green, Boardman, Cook, Julien Houchen, Garofalo, Dettloff, Bauer NOES: None ABSENT: None ABSTAIN: None City Clerk and ex-officio Clerk of the City Council of the City of Huntington Beach, California The foregoing inetrYfll is a correct ovy of the original on file in this ofQoe. Atteet 2001 `CONNIE BROCKWAY city rk-and erk oft e council of City f H ntington Beach, California. By De y Quint&Thimmig LLP 9/21/01 CIW OF HUNTINGTON BEACH LOCAL GOALS AND POLICIES FOR COMMUNITY FAC 11.TM DISTRICTS (Adopted October 15,2001) I.INTRODUCTION. Section 53312.7(a) of the California Government Code requires that the City of Huntington Beach (the "City") consider and adopt local goals and policies concerning the use of the Mello-Roos Community Facilities Act of 1982 (the "Act"), (a) prior to the initiation of proceedings on or after January 1, 1994 to establish a new community facilities district ("CFD") under the Act, and (b) prior to the issuance of any bonds under the Act, including any refunding bonds,on or after January 1, 1994.The following goals and policies are intended to meet the minimum requirements of the Act, and may be amended or supplemented by resolution of the City Council at any time. H. GOALS.The City shall make the determination as to whether public financing is appropriate for infrastructure and .other improvements required in connection with any particular project or development, and whether a proposed financing district should proceed under the provisions of the California assessment laws or the Act. The City may confer with consultants and the applicant to learn of any unique CFD requirements such as facilities serving the regional area prior to making any final determination. All City and consultant costs incurred in the evaluation of new CFD applications and the establishment of CFDs will be paid by the applicant(s)by advance deposit increments. The City shall not incur any non-reimbursable expense for processing CFDs. Expenses not chargeable to the CFD shall be borne by the applicant. The City will consider the issuance of bonds to refund any outstanding CFD bonds, if it is determined that the refunding bonds satisfy the applicable provisions of the Act. All costs and expenses of the City related to any refunding shall be payable from the proceeds of the refunding bonds. Refunding transactions will be initiated by the City, or may be considered upon application by a tax payer in any existing City CFD. M.ELIGIBLE PUBLIC FACILITIES AND SERVICES.The improvements eligible to be financed by a CFD must be owned by a public agency or public utility, and must have a useful life of at least five (5) years, except that up to five percent of the proceeds of an issue may be used for facilities owned and operated by a privately-owned public utility. The development or redevelopment proposed within a CFD must be consistent with the City's general plan and must have received any required legislative approvals such as zoning or specific plan approvals.A CFD shall not vest any rights to future land use on any properties,including those which are responsible for paying special taxes. 08003.03 The list of eligible public facilities include,but are not limited to, the following: • Streets,highways and bridges • Potable and reclaimed water facilities • Street lighting • Elementary and secondary school sites • Traffic signals and safety lighting and facilities • Parks • Libraries • Governmental facilities • Public utilities • Sanitary sewer facilities • Police and fire protection facilities • Storm drain facilities • Recreation facilities • Flood control facilities The funding of public facilities to be owned and operated by public agencies other than the City shall be considered on a case-by-case basis.If the proposed financing is consistent with a public facilities financing plan approved by the City, or the proposed facilities are otherwise deemed to be appropriate for financing by a CFD and are consistent with approved land use plans for the property, the City shall consider entering into a joint financing agreement or joint powers authority in order to finance these facilities. A joint agreement with the public agency that will own and operate any such facility must be entered into prior to the resolution of intention relating.to the formation of any CFD. The City will consider on a case-by-case basis CFDs established for the provisions of services eligible to be funded under the Act.Eligible services are as specified in the Act. IV.PRIORITIES FOR CFD FINANCING. Priority for CFD financing shall be given to public facilities which: (a)are necessary for economic development,or(b)are otherwise incident_ to an economic development project. If appropriate, the City shall prepare a public facilities financing plan as a part of the specific plan or other land use document that identifies the public facilities required to serve a project, and the type of financing to be utilized for each facility. V. CREDIT QUALITY REQUIRRAENTS FOR CFD BOND ISSUES. All CFD bond issues should have at least a three to one property value to public lien ratio after calculating the value of the financed public improvements to be installed. Property value may be based on either an appraisal or on assessed values as indicated on the county assessor's tax roll. Any appraiser shall be selected by the City, and the appraisal shall be based on standards promulgated by the State of California and otherwise determined applicable by City staff and consultants. The appraisal must be dated within six months of the date the bonds are issued. The public lien amount shall include the bond issue currently being sold plus any public indebtedness secured by a lien on real property currently existing against the properties to be taxed. A reserve fund equal to the lesser of(i) ten percent of the original proceeds of the bond issue, (ii) the maximum annual debt service on the bonds, or(iii) 125 percent of the average annual debt service on the bonds shall be required for all CFD bond issues,unless the property in the CFD is substantially developed in which event the City may allow for a reserve fund to be funded at a lesser amount. Less than a three to one property value to public lien ratio,excessive tax delinquencies, or projects of poor economic viability may cause the City to disallow the sale of bonds or require credit enhancement prior to bond sale. The City may consider exceptions to the above policies for bond issues that do not represent an unusual credit risk, either due to credit enhancement or other reasons specified by the City, and which otherwise provide extraordinary public benefits. -2- If the City requires letters of credit or other security, the credit enhancement shall be issued by an institution, in a form and upon terms and conditions satisfactory to the City. Any security required to be provided by the applicant may be discharged by the City upon the opinion of a.qualified appraiser, retained by the.City, that a value-to-lien ratio of three to one has been attained. As an alternative to providing other security, the applicant may request that a portion of the bond proceeds be placed in escrow with a corporate agent in an amount sufficient to assure a value-to-lien ratio of at least three to one on the outstanding proceeds. The proceeds shall be released at such times and such amounts as may be necessary.to assure a value-to-lien ratio of at least three to one on the aggregate outstanding bond proceeds and other indebtedness secured by real property liens as required. VI.DISCLOSURE REQUIREMENTS FOR PROSPECTIVE PROPERTY PURCHASERS. A. Disclosure Requirements for Developers. Developers who are selling lots or parcels that are within a CFD, to the extent required under the Act, shall provide disclosure notice to prospective purchasers that complies with all of the requirements of Section 53341.5 of the Government Code. The disclosure notice must be provided to prospective purchasers of property at or prior to the time the contract or deposit receipt for the purchase of property is executed.Developers shall keep an executed copy of each disclosure document as evidence that disclosure has been provided to all purchasers of property within a CFD. B. Disclosure Requirements for the Resale of Lots. The City Finance Department shall provide a notice of special taxes, to the extent required under the Act, to sellers of property. (other than developers)which will enable them to comply with their notice requirements under Section 1102.6 of the Civil Code. This notice shall be provided by the City within five working days of receiving a written request for the notice.A reasonable fee may be charged for providing the notice,not to exceed any maximum fee specified in the Act. C. Compliance With Federal Securities Laws.The City shall use all reasonable means to ensure compliance with applicable federal securities laws in connection with the issuance of debt and the provision of annual information regarding any CFD established by the City with respect to which bonds have been issued, including requiring any developer in a CFD who is material to the bond issue to transmit appropriate information to the City or its designee for disclosure to bond investors. VII. EQUITY OF SPECIAL TAX FORMULAS AND MAX[MUM SPECIAL TAXES. Special tax formulas for new money CFDs shall provide for minimum special tax levels which satisfy the following expenses of a CFD: (a) 110 percent gross debt service coverage for all CFD bonded indebtedness, (b) the reasonable and necessary administrative expenses of the CFD, and (c)amounts equal to the differences between expected earnings on any escrow fund and the interest payments due on bonds of the CFD.Additionally, the special tax formula may provide for the following: (a) any amounts required to establish or replenish any reserve fund established in association with the indebtedness of the CFD, (b) the accumulation of funds reasonably required for future debt service, (c) amounts equal to projected delinquencies of special tax payments, (d) the costs of remarketing, credit enhancement and liquidity facility fees, (e) the cost of acquisition, construction, furnishing or equipping of facilities, (f) lease payments for existing or future facilities, (g)costs associated with the release of funds from an escrow account, and (h) any other costs or payments permitted by law. Special Tax formulas for refunding transactions will, of necessity,be in place, and refunding bonds may be issued at rates and in amounts such that the maximum special tax levy is sufficient to pay debt service on the refunding bonds and anticipated administrative expenses of the CFD. -3- The special tax formula shall be reasonable and equitable in allocating public facilities' costs to parcels within the CFD. Exemptions from the special tax may be given to parcels which are publicly owned, are held by a property owners' association, are used for a public purpose such as open space, are affected by public utility easements making impractical their utilization for other than the purposes set forth in the easements, or have insufficient value to support bonded indebtedness. The total projected property tax levels for any CFD shall not exceed any maximum specified in the Act.The annual increase, if any,in the maximum special tax for any parcel shall not exceed any maximum specified in the Act. The increase in the special tax levied on any parcel as a consequence of delinquency or default by the owner of any other parcel shall not exceed any maximum specified in the Act. Special taxes will only be levied on an entire County Assessor's parcel, and any allocation of special tax liability of a County Assessor's parcel to leasehold or possessory interest in the fee ownership of such County Assessor's parcel shall be the responsibility of the fee owner of such parcel and the City shall have no responsibility therefore. Failure of the owner of any County Assessor's parcel to pay or cause to be paid any special taxes in full when due, shall subject the entire parcel to foreclosure in accordance with the Act. The City shall retain a special tax consultant, for any CFD for new money, to prepare a report which: (a) recommends a special tax for the proposed CFD, and (b) evaluates the special tax proposed to determine its ability to adequately fund identified public facilities, City administrative costs, services(if applicable) and other related expenditures. Such analysis shall also address the resulting aggregate tax burden of all proposed special taxes plus existing special taxes, ad valorem taxes and assessments on the properties within the CFD. No such report shall be required for a refunding bond issue for an existing CFD. VIII. APPRAISALS. The definitions, standards and assumptions to be used for appraisals shall be determined by City staff on a case-by-case basis, with input from City consultants and CFD applicants, and by reference to relevant materials and information promulgated by the State of California. In any event, the value-to-lien ratio shall be determined based upon an appraisal by an independent MAI appraiser of the proposed CFD or on County assessed values. Any appraisal shall be coordinated by and under the direction of the City. All costs associated with the preparation of the appraisal report shall be paid by the entity requesting the establishment of the CFD through the advance deposit mechanism.The City shall have discretion to retain a consultant to prepare a report to verify market absorption assumptions and projected sales prices of the properties which may be subject to the maximum special tax in the CFD. DC. TERMS AND CONDITIONS OF BONDS. All terms and conditions of the bonds shall be established by the City. The City will control, manage and invest all CFD issued bond proceeds. Each bond issue shall be structured to adequately protect bond owners and to not negatively impact the bonding capacity or credit rating of the City through the special taxes, credit enhancements,foreclosure covenant, and special reserve. All statements and material related to the sale of bonds shall emphasize and state that neither the faith, credit nor the taxing power of the City is pledged to security or repayment of the Bonds. The sole source of pledged revenues to repay CFD bonds are special taxes, bond proceeds and reserve funds held under the bond document, and the proceeds of foreclosure proceedings and additional security instruments provided at the time of bond issuance. X. CFD COST DEPOSITS AND REIMBURSEMENTS. All City and consultant costs incurred in the evaluation of CFD applications and the establishment of CFDs will be paid by -4- the entity requesting the establishment of the CFD by advance deposit increments; or, in the case of refunding bonds, from the proceeds of the refunding bonds.The City shall not incur any non-reimbursable expenses for processing and administering CFDs. Expenses not chargeable to the CFD shall be directly borne by the applicant. Each petition for formation of a CFD shall be accompanied by an initial deposit in the amount determined by the City to fund initial staff and consultant costs associated with CFD review and implementation. If additional funds are needed to off-set costs and expenses incurred by the City, the City shall make written demand upon the applicant for such funds. If the applicant fails to make any deposit of additional funds for the proceedings, the City may suspend all proceedings until receipt of such additional deposit. The City shall not accrue or pay any interest on any portion of the deposit refunded to the applicant or the costs and expenses reimbursed to the applicant. Neither the City nor the CFD shall be required to reimburse the applicant or property owner from any funds other than the proceeds of bonds issued by the CFD. XI. USE OF CONSULTANTS. The City shall select all consultants necessary for the formation of the CFD and the issuance of bonds, including the underwriter(s),bond counsel, financial advisors, appraiser, market absorption study consultant and the special tax consultant, after reasonable consultation with the applicant.Prior consent of the applicant shall not be required in the determination by the City of the consulting and financing team. )M.EXCEPTIONS TO THESE POLICIES.The City may find in limited and exceptional instances that a waiver to any of the above stated policies is reasonable given identified special. City benefits to be derived from such waiver.Such waivers only will be granted by action of the City Council. -5- Philip Angelides STATE OF CALIFORNIA state Treasurer and Chair CALIFORNIA DEBT- AND INVESTMENT ADVISORY COMMISSION 915 CAPITOL MALL, ROOM 400 P.O. BOX 942809 SACRAMENTO, CA 94209-0001 TELEPHONE: (916) 653-3269 FAX: (916) 654-7440 Executive Director October 29, 2001 TO: Brian Quint Quint & Thimmig LLP One Embarcadero Ctr Ste 2420 San -Francisco, CA 94111-3737 FROM: Executive Director RE: RECEIPT OF NOTICE OF A PUBLIC DEBT ISSUE ON/AFTER THE SALE DATE Please note that this notice was filed with the California Debt and Investment Advisory Commission (CDIAC) on/after the sale date even though Section 8855 (g) of the California Government Code requires that written notice be filed with the Commission no later than 30 days prior to the proposed sale date. The Commission acknowledges your written notice of the following proposed debt issuance: CDIAC Nbr: 2001-1930 Issuer: Huntington Beach CFD No 1990-1 Project: Goldenwest/Ellis Area Proposed Amount: $1, 480, 000.00 Proposed Sale Date: October 25, 2001 Date Notice Received: October 26, 2001 Please submit the Report of Final Sale and the Official Statement (or offering circular) on this issue within 45 days of sale date. Any questions regarding reporting requirements may be directed to the CDIAC staff at (916) 653-3269. Cc: Clay Martin Director of Administrative Services REPORT OF PROPOSED DEBT ISSUANCE For Office Use Only California Debt and Investment Advisory Commission 915 Capitol Mall,Room 400,Sacramento,CA 95814 CDIAC NO.: P.O.Box 942809,Sacramento,CA 94209-0001 Tel.:(916)653-3269 FAX:-(916)654-7440 Completion and timely submittal of this form to the California Debt and Investment Advisory Commission(CDIAC)at the above address will assure your compliance with existing California State law and will assist in the maintenance of a complete data base. Thank you for your cooperation.' ISSUER NAME: CITY OF HUNTINGTON BEACH ISSUE NAME: Special Tax Refuding Bonds CFD No. 1990-1 (Goldenwest/Ellis Area) Please specify type/name of project: PROPOSED SALE DATE: 10/25/2001 PROPOSED PRINCIPAL TO BE SOLD: $ $1,480,000 IS ANY PORTION OF THE DEBT FOR REFUNDING? 2 ❑No N Yes proposed amount for refunding $19480,000 Issuer Contact: Name: Clay Martin Title: Director of Administrative Services Address: 2000 Main Street, Huntington Beach , CA 92648 Phone: 714/536-5511 Issuer Located In Orange County Filing Contact: Name of individual (representing N Bond Counsel, ❑Issuer, ❑Financial Advisor, or ❑Lead Underwriter) who completed this form and may be contacted for information: Name: Brian D.Ouint - Firm/Agency: Quint&Thimmig LLP Address: One Embarcadero Center,Suite 2420, San Francisco, CA 94111-3737 Phone: (415) 765-1550 E-mail: bquint@gtllp.com Send acknowledgment/copies to: Brian D.Quint FINANCING PARTIPANTS: Bond Counsel: Quint&Thimmig LLP Financial Advisor: Harrell&Company Advisors,LLC Underwriter\PURCHASER: O'Connor SWS Securities IS THE INTEREST ON THE DEBT EXEMPT FROM TAXATION? Under State Law: ❑NO(taxable) N YES (tax-exempt) Under Federal Law: ❑NO(taxable) N YES (tax-exempt) If the issue is federally tax-exempt, is interest a specific preference item for the purpose of alternative minimum tax? ❑ Yes,preference item .N No, not a preference item TYPE OF SALE: ❑Competitive N Negotiated Section 8855(g)of the California Government Code requires the issuer of any proposed new public debt issue to give written notice of the proposed sale to the CDIAC no later than 30 days prior to the sale. Z Section 53583(c)(2)(B)of the California Government Code requires that any local agency selling refunding bonds at private sale of on a negotiated basis shall send a written statement,within two weeks after the bonds are sold,to the CDIAC explaining the reasons why the local agency determined to sell the bonds at private sale or on a negotiated basis instead of at public sale. CDIAC: Report of Proposed Debt Issuance Page 2 TYPE OF DEBT INSTRUMENT NOTE BOND ❑ Bond anticipation (BAN) ❑ Conduit revenue(Private obligor)(CRB) ❑ Grant obligation(GAN) ❑ General obligation (GOB) ❑ Other note(Please specify below.)(OTHN) ❑ Limited tax obligation(LTOB) ❑ Revenue anticipation(RAN) ® Other bond(please specify below)(OTHB) ❑ Tax allocation(TALN) ❑ Public lease revenue(PLRB) ❑ Tax and revenue anticipation(TRAN) ❑ Revenue(Pool)(RB) ❑ Tax anticipation(TAN) ❑ Revenue(public enterprise)(PERB) ❑ Sales tax revenue(STRB) ❑ Commercial paper(CP) ❑ Special assessment(SAB) ❑ Certificates of participation/]eases (COP/L) ❑ Tax-allocation(TAB) ❑ Other(Please specify below.)(OTH) Please specify"Othemote/Other bond/Other"was checked: Mello-Roos SOURCE(S) OF REPAYMENT ❑ Bond proceeds(BDPR) ❑Property tax revenues(PRTX) ❑General fund of issuing jurisdiction(GNFD) ❑Public enterprise revenues(PER) ❑Grants(GRNT) ❑Sales tax revenues(SATR) ❑ Intergovernmental transfers other than grant(ITGV) ❑Special assessments (SA) ❑ Local obligations (LOB) ® Special tax revenues(SPTR) ❑Private obligor payments (POP) ❑Tax-increment(TT) ❑Other (lease specify.) (OTHS): PURPOSE(S) OF FINANCING ❑Cash flow, interim financing (CFIF) ❑Project, interim financing (PIF) ❑Airport(APRT) ❑Bridges and highways(BRHI) ❑College/university housing (CUH) ❑Convention center(CCTR) ❑ Multifamily housing (MFH) 3 ❑Equipment(EQUP) ❑Single-family housing (SFH)3 ❑Flood controUstorm drainage (FLDS) ❑Multiple capital improvements and public works (MCAP) ❑ Health care facilities(HCF) ®Other capital improvements and public works(OCAP) ❑ Hospital (HOSP) ❑Parking(PRKG) ❑Other/multiple health care purposes(equipment,etc.)(OMHC) ❑Parks/open space (PRKG) ❑Ports and marinas(PRTS) ❑College/university facility (CUF) ❑Power generation/transmission (PWR) ❑ K-12 school facility (KSCH) ❑Prisons/jails/correctional facilities (PRSN) ❑Other/multiple educational uses(equipment,etc.) (OMED) ❑Public building (PB) ❑ Student loans(SLC) ❑Public transit (PTR) ❑Recreation and sports facilities (RCSP) ❑Redevelopment,multiple uses (RD) ❑ Seismic safety improvements/repair (SSI) ❑Solid waste recovery facilities(SWST) ❑Commercial development(CMDV) ❑ Street construction and improvements (SCI) ❑ Industrial development(INDV) ❑Wastewater collection and treatment(WSTW) . ❑Pollution control (PC) ❑Water supply/storage/distribution (WTR) ❑ Insurance/pension funds (IPF) Please specify type/name of project: 3 Certain local government issuers of housing bonds are required to obtain a certification from the State Treasurer attesting to their compliance with the State housing reporting requirements prior to issuance of the bonds to finance a single-or multi-family housing. 1/97 �1Je(come to ��` TH3E CIi�`Y�OF HIINTI'NGTON. BEACM The document you are viewing contains additional information that is not possible to produce electronically. For information on how to locate this document for viewing , please contact or visit the City Clerk's Office for assistance. 2000 Main Street 2"a Floor — City Hall Huntington Beach CA 92648 (714) 536-5227 Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/29/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS BOND PURCHASE AGREEMENT October 29, 2001 City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Ladies and Gentlemen: O'Connor SWS Securities (the "Underwriter") offers to enter into this Bond Purchase Agreement(this "Bond Purchase Agreement") with the City of Huntington Beach (the "City"), for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") which, upon your acceptance of this offer, will be binding upon the City and the Underwriter. Terms not otherwise defined herein shall have the same meanings as set forth in the Fiscal Agent Agreement described below. This offer is made subject to the acceptance by the City of this Bond Purchase Agreement on or before 5:00 p.m.on the date hereof. 1. Upon the terms and conditions and in reliance upon the respective representations, warranties and covenants herein, the Underwriter hereby agrees to purchase from the City,and the City hereby agrees to sell to the Underwriter,all (but not less than all) of $2,155,000 aggregate principal amount of City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds") at a purchase price (the "Purchase Price") of$2,131,295.00 (equal to the par amount of the Bonds ($2,155,000) less an Underwriter's discount of $23,705.00). The Bonds will be issued by the City for and on behalf of the District pursuant to the Mello-Roos Community Facilities Act of 1982 (constituting sections 53311 et seq. of the California Government Code) (the "Act") and Resolution No. 2001-74, adopted on October 15, 2001 by the City Council (the "City Council") of the City acting as the legislative body of the District (the "Bond Resolution"). The special taxes to provide a source of payment for the Bonds (the "Special Taxes") will be levied pursuant to Resolution No. 6161 adopted by the City Council on June 18, 1990, which established the District and authorized the levy of a special tax within the District (the "Special Tax Resolution") and a two-thirds vote of the qualified electors at an election held in the District on July 2, 1990. 08003.05 The Bonds will be issued pursuant to the terms of a Fiscal Agent Agreement (the "Fiscal Agent Agreement'); dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, Los Angeles, California, as fiscal agent (the "Fiscal Agent"). The proceeds of the sale of the Bonds will be used by the City to refund the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the "1990 Bonds"), pursuant to the provisions of that certain Escrow Agreement, dated November 14, 2001 (the "Escrow Agreement"), by and between the City and U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank"). Proceeds of the Bonds will be used in accordance with the Fiscal Agent Agreement. 2. The Bonds will mature on the dates and in the principal amounts, and will bear interest at the rates, as set forth in Exhibit B hereto. The Underwriter agrees to make a bona fide public offering of.all of the Bonds at the offering prices set forth on the cover of the final Official Statement described below. 3. (a) The City agrees to deliver to the Underwriter as many copies of the Official Statement dated the date hereof, relating to the Bonds (as supplemented and amended from time to time, the "Final Official Statement") as the Underwriter shall reasonably request as necessary to comply with paragraph (b)(4) of Rule 15c2-12 of the Securities and Exchange Commission under the Securities Exchange Act of 1934 (the "Rule"). The City agrees to deliver such Final Official Statements within seven (7) business days after the execution hereof. The Underwriter agrees to deposit the Final Official Statement with a qualified national registered municipal securities information repository on or as soon as practicable after the Closing Date. The Underwriter agrees to deliver a copy of the Final Official Statement to each of its customers purchasing Bonds no later than the settlement date of the transaction. (b) The City has authorized and approved the Preliminary Official Statement dated October 18, 2001 (the "Preliminary Official Statement") and the Final Official Statement and consents to their distribution and use by the Underwriter and the execution and approval of the Final Official Statement by a duly authorized officer of the City. 4. The City represents and warrants to the Underwriter that: (a) The City is duly organized and validly existing under the laws of the State of California (the "State"), with the power to act as the legislative body of the District, and has the full legal right, power and authority, among other things, (i)upon satisfaction of-the conditions in this Bond Purchase Agreement and the Fiscal Agent Agreement,to issue the Bonds for the purpose of refunding the 1990 Bonds, and (ii) to secure the Bonds in the manner contemplated in the Fiscal Agent Agreement. (b) The City has the full legal right, power and authority to adopt the Bond Resolution and the Special Tax Resolution, and the City has the full legal right, power and authority (i)to enter into this Bond Purchase Agreement, the Fiscal Agent Agreement, a Continuing Disclosure Certificate to be executed by the City (the "City Disclosure Certificate") and the Escrow Agreement, (ii) to issue, sell and deliver the Bonds to the Underwriter as provided herein, and (iii) to carry out and consummate all other transactions on its part contemplated by each of the aforesaid documents (such documents together with the Final Official Statement are collectively referred to herein as the "City Documents"), and the City and its City Council have complied with all provisions of applicable law, including the Act, in all matters relating to such transactions. (c) The City has duly authorized (i)the execution and delivery by the City of the Bonds and the execution,delivery and due performance by the City of its obligations -2- under the City Documents, (ii) the distribution and use of the Preliminary Official Statement and execution, delivery and distribution of the Final Official Statement, and (iii)the taking of any and all such action as may be required on the part of the City to carry out, give effect to and consummate the transactions on its part contemplated by such instruments. All consents or approvals necessary to be obtained by the City .in connection with the foregoing have been received, and the consents or approvals so received are still in full force and effect. (d) The Bond Resolution and the Special Tax Resolution have been duly adopted by the.City Council and are in full force and effect; and the Fiscal Agent Agreement, the City Disclosure Certificate and the Escrow Agreement, when executed and delivered by the City and the other respective parties thereto, will constitute legal, valid and binding obligations of the City enforceable against the City in accordance with their respective terms, except as enforceability thereof may be limited by bankruptcy, insolvency or other laws affecting creditors' rights generally. (e) When delivered to the Underwriter, the Bonds will have been duly authorized by the City Council and duly executed,issued and delivered by the City and will constitute legal,valid and binding obligations of the City for the District enforceable against the City in accordance with their respective terms, except as enforceability thereof may be limited by bankruptcy,insolvency or other laws affecting creditors' rights generally,and will be entitled to the benefit and security of the Fiscal Agent Agreement. (f) The information relating to the City and the District contained in the Preliminary Official Statement is, and as of the date of closing such information in the Final Official Statement will be true and correct in all material respects, and the Preliminary Official Statement does not as of its date and the Final Official Statement will not as of the Closing Date contain any untrue or misleading statement of a material fact relating to the City and the District or omit to state any material fact relating to the City and the District necessary to make the statements therein, in the light of the circumstances under which they were made,not misleading. (g) If, at any time prior to the earlier of (i)receipt of notice from the Underwriter that Final Official Statement is no longer required to be delivered under the Rule or(ii)the Closing(as described in Section 6 below),any event known to the officers of the City participating in the issuance of the Bonds occurs with respect to the City or the District 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 City 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 City or the District or omit to state any material fact relating to the City or the District necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. (h) Neither the adoption of the Bond Resolution or the Special Tax Resolution,the execution and delivery of the City Documents, nor the consummation of the transactions on the part of the.City contemplated herein or therein or the compliance by the City with the provisions hereof or thereof will conflict with, or constitute on the part of the City a violation of, or a material breach of or default under, (i) any indenture, mortgage, commitment, note or other agreement or instrument to which the City is a party or by which it is bound, (ii) any provision of the State Constitution or (iii) any -3- existing law,rule,regulation,ordinance,judgment, order or decree to which the City (or the members of the City Council or any of its officers in their respective capacities as such) is subject, that would have a material adverse affect on the ability of the City to perform its obligations under the City Documents. (i) The City has never been in default at any time, as to principal of or interest on any obligation which it has issued, including those which it has issued as a conduit for another entity,which default may have an adverse effect on the ability of the City to consummate the transactions on its part under the City Documents, except as specifically disclosed in the Final Official Statement; and other than the Fiscal Agent Agreement and the fiscal agent agreement with respect to the 1990 Bonds, dated as of June 1, 1990,by and between the City and Bank of America National Trust and Savings Association (the "Prior Fiscal Agent Agreement"), the City has not entered into any contract or arrangement of any kind which might give rise to any lien or encumbrance on the Special Taxes. (j) Except as is specifically disclosed in the Final Official Statement, to the best knowledge of the City, there is no action, suit, proceeding, inquiry or investigation, at law or in equity,before or by any court,public board or body,pending with respect to which the City or the District has been served with process or threatened, which in any way questions the powers of the City Council or the City referred to in paragraph (b) above,or the validity of any proceeding taken by the City Council in connection with the issuance of the Bonds or the refunding of the 1990 Bonds, or wherein an unfavorable decision, ruling or finding could materially adversely affect the transactions contemplated by this Bond Purchase Agreement, or of any other City Document, or which, in any way, could adversely affect the validity or enforceability of the Bond Resolution, the Special Tax Resolution, the Fiscal Agent Agreement, the City Disclosure Certificate, the Escrow Agreement, the Bonds or this Bond Purchase Agreement or, to the knowledge of the City, which in any way questions the exclusion from gross income of the recipients thereof of the interest on the Bonds for federal income tax purposes or in any other way questions the status of the Bonds under State tax laws or regulations. (k) Any certificate signed by an official of the City authorized to execute such certificate and delivered to the Underwriter in connection with the transactions contemplated by the City Documents shall be deemed a representation and warranty by the City to the Underwriter as to the truth of the statements therein contained. (1) The City has not been notified of any listing or proposed listing by the Internal Revenue Service to the effect that it is a bond issuer whose arbitrage certifications may not be relied upon. (m) The Bonds will be paid from the Special Tax Revenues received by the City. (n) The Special Taxes may lawfully be levied in accordance with the Rate and Method of Apportionment of Special Taxes relating to the District (the "Rate and Method"),and,when levied,will be secured by a lien on the property on which they are levied. (o) The Fiscal Agent Agreement creates a valid pledge of, and first lien upon the Special Tax Revenues deposited thereunder, and the moneys in certain funds and accounts established pursuant to the Fiscal Agent Agreement, subject in all cases to the provisions of the Fiscal Agent Agreement permitting the application thereof for the purposes and on the terms and conditions set forth therein. -4- (_p) The City has not failed to comply with any undertaking of the City under Rule 15c2-12(b)(5) of the Securities and Exchange Commission. 5. The City covenants with the Underwriter that the City will cooperate with the Underwriter (at the cost of the Underwriter), in qualifying the Bonds for offer and sale under the securities or Blue Sky laws of such jurisdictions of the United States as the Underwriter may reasonably request;provided,however, that the City shall not be required to consent to suit or to service of process, or to qualify to do business, in any jurisdiction. The City consents to the use by the Underwriter of the City Documents in the course of its compliance with the securities. or Blue Sky laws of the various jurisdictions of the documents relating to the Bonds. 6. At 8:00 A.M. on November 14, 2001 or at such other time and/or date as shall have been mutually agreed upon by the City and the Underwriter, the City will deliver or cause to be delivered to the Underwriter the Bonds in definitive form duly executed and authenticated by the Fiscal Agent together with the other documents hereinafter mentioned; and the Underwriter will accept such delivery and pay the Purchase Price of the Bonds by delivering to the Fiscal Agent for the account of the City a check payable in federal funds or making a wire transfer in federal funds payable to the order of the Fiscal Agent. The activities relating to the final execution and delivery of the Bonds and the Fiscal Agent Agreement and the payment therefor and the delivery of the certificates, opinions and other instruments as described in Section 8 of this Bond Purchase Agreement shall occur at the offices of Quint & Thimmig LLP, One Embarcadero Center, Suite 2420, San Francisco, California. The payment for the Bonds and simultaneous delivery of the Bonds to the Underwriter is herein referred to as the "Closing." The Bonds will be delivered as fully registered Bonds initially in denominations of$5,000 each and any integral multiple thereof. The Bonds will be registered in the name of Cede & _Co., as nominee of The Depository Trust Company. 7. The Underwriter shall have the right to cancel its obligations to purchase the Bonds if between the date hereof and the date of Closing: (a) the House of Representatives or the Senate of the Congress of the United States, or a committee of either, shall have pending before it, or shall have passed or recommended . favorably,legislation introduced previous to the date hereof, which legislation, if enacted in its form as introduced or as amended, would have the purpose or effect of imposing federal income taxation upon revenues or other income of the general character to be derived by the City or by any similar body under the Fiscal Agent Agreement or upon interest received on obligations of the general character of the Bonds, or of causing interest on obligations of the general character of the Bonds,to be includable in gross income for purposes of federal income taxation, and such.legislation, in the Underwriter's opinion, materially adversely affects the market price of the Bonds; or (b) a tentative decision with respect to legislation shall be reached by a committee of the House of Representatives or the Senate of the Congress of the United States, or legislation shall be favorably reported or re-reported by such a committee or be introduced, by amendment or otherwise,in or be passed by the House of Representatives or the Senate, or recommended to the Congress of the United States for passage by the President of the United States, or be enacted or a decision by a federal court of the United States or the United States Tax Court shall have been rendered, or a ruling, release, order, regulation or official statement by or on behalf of the United States Treasury Department, the Internal Revenue Service or other governmental agency shall have been made or proposed to be made having the purpose or effect, or any other action or event shall have occurred which has the purpose or effect, directly -5- or indirectly, of adversely affecting the federal income tax consequences of owning the Bonds, including causing interest on the Bonds to be included in gross income for purposes of federal income taxation, or imposing federal income taxation upon revenues or other income of the general character to be derived by the City under the Fiscal Agent Agreement or upon interest received on obligations of the general character of the Bonds, or the Bonds and also including adversely affecting the tax-exempt status of the City under the Code, which, in the opinion of the Underwriter,materially adversely affects the market price of or market for the Bonds; or (c) legislation shall have been enacted, or actively considered for enactment with an effective date prior to the Closing, or a decision by a court of the United States shall have been rendered, the effect of which is that the Bonds, including any underlying obligations, or the Fiscal Agent Agreement, as the case may be,is not exempt from the registration, or qualification under the Securities Act of 1933, as amended and as then in effect, the Securities Exchange Act of 1934, as amended and as then in effect, or the Trust Indenture Act of 1939, as amended and as then in effect; or (d) a stop order, ruling, regulation or official statement by the Securities and Exchange Commission or any other governmental agency having jurisdiction of the subject matter shall have been issued or made or any other event occurs, the effect of which is that the issuance, offering or sale of the Bonds, including any underlying obligations, or the execution and delivery of the Fiscal Agent Agreement as contemplated hereby or by the Final Official Statement, is or would be in violation of any provision of the federal securities laws, including the Securities Act of 1933, as amended and as then in effect, the Securities Exchange Act of 1934, as amended and as then in effect, or the Trust Indenture Act of 1939, as amended and as then in effect;or (e) any event shall have occurred or any information shall have become known to the Underwriter which causes the Underwriter to reasonably believe that the Final Official Statement as then amended or supplemented includes an untrue statement of a material fact, or omits to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made,not misleading;or (f) there shall have occurred any outbreak of hostilities or any national or international calamity or crisis, including a financial crisis, the effect of which on the financial markets of the United States is such as, in the reasonable judgment of the Underwriter, would materially adversely affect the market for or market price of the Bonds;or (g) there shall be in force a general suspension of trading on the New York Stock Exchange, the effect of which on the financial markets of the United States is such as, in the reasonable judgment of the Underwriter, would materially adversely affect the market for or market price of the Bonds;or (h) a general banking moratorium shall have been declared by federal, New York or State authorities; or (i) any proceeding shall be pending or threatened by the Securities and Exchange Commission against the City, the City Council or the District;or (j) additional material restrictions not in force as of the date hereof shall have been imposed upon trading in securities generally by any governmental authority or by any national securities exchange which adversely affects the Underwriter's ability to sell the Bonds;or (k) the New York Stock Exchange or other national securities exchange, or any governmental authority,shall impose, as to the Bonds or obligations of the general character of -6- the Bonds, any material restrictions not now in force, or increase materially those now in force, with respect to.the extension of credit by, or the charge to the net capital requirements of, Underwriter;or (1) an amendment to the federal or State constitution shall be enacted or action taken by any federal or State court, legislative body, regulatory body or other authority materially adversely affecting the tax status of the City, its property, income or securities (or interest thereon), the validity or enforceability of the Special Tax or the ability of the City to issue the Bonds and levy the Special Tax as contemplated by the Fiscal Agent Agreement, the Rate and Method and the Official Statement; or (m) the entry of any order by a court of competent jurisdiction which enjoins or restrains the City from issuing permits, licenses or entitlements within the District or which order,in the reasonable opinion of the Underwriter, otherwise materially and adversely affects development within the District. 8. The obligations of the Underwriter to purchase the Bonds shall be subject (a) to the performance by the City of its obligations to be performed hereunder at and prior to the Closing, (b) to the accuracy as of the date hereof and as of the time of the Closing of the representations and warranties of the City herein, and (c) to the following conditions, including the delivery by the City of such documents as are enumerated herein in form and substance satisfactory to the Underwriter: (a) At the time of Closing, (i) the Official Statement, this Bond Purchase Agreement, the Escrow Agreement,the City Disclosure Certificate and the Fiscal Agent Agreement shall be in full force and effect and shall not have been amended, modified or supplemented except as may have been agreed to in writing by the Underwriter, and (ii)the City shall have duly adopted and there shall be in full force and effect such resolutions as,in the opinion of Quint & Thimmig LLP, as Bond Counsel ("Bond Counsel"), shall be necessary in connection with the transactions contemplated hereby. (b) Receipt of the Bonds at or prior to the Closing. The terms of the Bonds, delivered, shall in all instances be as described in Final Official Statement. (c) At or prior to the Closing, the Underwriter shall receive the following documents in such number of counterparts as shall be mutually agreeable to the Underwriter and the City: (i) A final approving opinion of Bond Counsel dated the date of Closing. (ii) A letter or letters of Bond Counsel addressed to the Underwriter, which includes a statement to the effect that Bond Counsel's final approving opinion may be relied upon by the Underwriter to the same extent as if such opinion were addressed to the Underwriter,and further provides: (A) The statements contained in the Official Statement on the cover page and under the captions "INTRODUCTION," "THE BONDS" (other than under the subheading"Book-Entry Only System" as to which no opinion need be expressed), "SECURITY FOR THE BONDS," and "LEGAL MATTERS — Tax Exemption," and in Appendix D thereto, are accurate insofar as such statements expressly summarize certain provisions of the Bonds, the Fiscal Agent Agreement, the Escrow Agreement, and Bond Counsel's opinion concerning certain federal tax matters relating to the Bonds; -7- (B) The Bonds are not subject to the registration requirements of the Securities Act of 1933, as amended, and the Fiscal Agent Agreement is exempt from qualification under to the Trust Indenture Act of 1939, as amended; and (C) The Bond Purchase Agreement has been duly authorized, executed and delivered by the City and (assuming due authorization, execution and delivery thereof by the Underwriter) constitutes a valid and binding agreement of the City enforceable upon the City in accordance with its terms, subject to applicable bankruptcy, reorganization, insolvency, moratorium or other law affecting the enforcement of creditors' rights generally. (iii) A letter of Quint&Thimmig LLP,as disclosure counsel, addressed to the City and the Underwriter, stating that, without passing upon or assuming any responsibility for the accuracy, completeness or fairness of the statements contained in the Official Statement and making no representation that they have independently verified the accuracy, completeness or fairness of any such statements, based upon the information made available to them in the course of their participation in the preparation of the Official Statement, nothing has come to such counsel's attention which would lead them to believe that the Official Statement, including the cover page and all appendices thereto (but excluding therefrom financial statements and statistical data, and information regarding The Depository Trust Company, and its book entry system, as to which no opinion need be expressed) contains an untrue statement of a material fact or omits to state a 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. (iv) The Final Official Statement executed on behalf of.the City by a duly authorized officer. (v) Certified copies of the Bond Resolution and the Special Tax Resolution. (vi) Specimen Bonds. (vii) A certificate, in form and substance as set forth in Exhibit A hereto, of the City, dated as of the Closing Date. (viii) Evidence that Federal Form 8038-G has been executed by the City and will be filed with the Internal Revenue Service. (ix) Executed copies of the Fiscal Agent Agreement, the Escrow Agreement and the City Disclosure Certificate. (x) A non-arbitrage certificate executed by the City in form and substance satisfactory to Bond Counsel. (xi) An opinion, dated the Closing Date and addressed to the Underwriter, of the City Attorney, in form and substance acceptable to the Underwriter to the effect that: (A) the City is duly organized and validly existing as a municipal corporation under and by virtue of the Constitution and laws of the State, with full legal right,power and authority to adopt the Resolution; -8- (B) The District is a community facilities district duly organized and validly existing under the laws of the State,including the Law; (C) the City, on behalf of the District, has duly and validly executed and delivered the Bonds and the City Documents, and the Bonds and the City Documents constitute the legal, valid and binding obligations of the City enforceable against the City in accordance with their respective terms, subject to bankruptcy, insolvency, reorganization, moratorium and other laws affecting enforcement of creditors' rights in general and to the application of equitable principles if equitable remedies are sought; (D) no action, suit, proceeding, inquiry or investigation, at law or in equity,before or by any court,regulatory agency,public board or body is pending with respect to which the City has received service of process, or to the knowledge of the City Attorney, threatened,in any way affecting the existence of the City or the titles of the City's officials to their respective offices, or seeking to restrain or to enjoin the issuance, sale or delivery of the Bonds or the application of the proceeds thereof in accordance with the Fiscal Agent Agreement, or the collection or application of the Special Taxes to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity or enforceability of the Bonds, the City Documents or any action of the City contemplated by any of said documents,or in any way contesting the completeness or accuracy of the Official Statement or the powers of the City or its authority with respect to the Bonds, the City Documents or any action on the part of the City contemplated by any of said documents, wherein an unfavorable decision, ruling, or finding could materially adversely affect the validity or enforceability of the Bonds or the City Documents; (F) the execution and delivery of the Bonds and the City Documents, and compliance with the provisions of each,will not conflict with or constitute a breach of or default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, ordinance,resolution,indenture,contract,agreement or other instrument of which the City is a party or is otherwise subject or bound, a consequence of which could be to materially and adversely affect the ability of the City to perform its obligations under the Bonds or the City Documents; (G) all approvals, consents, authorization, elections and orders of or filings or registrations with any governmental authority, board, agency or commission having jurisdiction which would constitute a condition precedent to, or the absence of which would materially adversely affect,the ability of the City, to perform its obligations under the Bonds or the City Documents, have been obtained or made,as the case may be, and are in full force and effect; and (H) based upon the information made available to the City Attorney in the course of its participation in the transaction and without having undertaken to determine independently or assume any responsibility for the accuracy, completeness or fairness of the statements contained in the Official Statement,nothing has come to the attention of the City Attorney which has led the City Attorney to believe that the information with respect to the City and the District in the Official Statement (excluding therefrom the financial and statistical data included in the Official Statement, as to which no opinion need -9- be expressed) contains an untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein,in light of the circumstances under which they were made, not misleading in any material respect. (xii) Evidence satisfactory to the Underwriter and Bond Counsel reflecting the defeasance in whole of the 1990 Bonds, including an escrow verification report by Grant Thornton LLP. (xiii) A certificate of an authorized officer of the Fiscal Agent to the effect that: (A) the Fiscal Agent is a national banking association duly organized and in good standing under the laws of the United States of America and has all necessary power and authority to enter into and perform its duties under the Fiscal Agent Agreement; (B) the duties and obligations of the Fiscal Agent under the Fiscal Agent Agreement have been duly accepted by the Fiscal Agent; (C) the Fiscal Agent is duly authorized to enter into the Fiscal Agent Agreement and to authenticate and deliver the Bonds and the Fiscal Agent has duly executed and delivered the Fiscal Agent Agreement and,when executed and delivered by the City, the Fiscal Agent Agreement will constitute a legal, valid and binding obligation of the Fiscal Agent enforceable in accordance with its terms; (D) the Fiscal Agent has duly authenticated and delivered the Bonds, (E) to the best knowledge of the Fiscal Agent, the execution and delivery of the Fiscal Agent Agreement and compliance with the provisions thereof, will not conflict with, or constitute a breach of or default under-the Fiscal Agent's duties under said document or any law, administrative regulation, court decree, judgment; resolution, charter, by-law or other agreement to which the Fiscal Agent is subject to or by which it is bound, and (F) there is no litigation pending against the Fiscal Agent to restrain the Fiscal Agent's participation in,or in any way contesting the powers of the Fiscal Agent with respect to the transactions contemplated by the Fiscal Agent Agreement. (xiv) An opinion of counsel to the Fiscal Agent dated the date of Closing, addressed to the City and the Underwriter, to the effect that: (A) the Fiscal Agent is a national banking association duly organized and validly existing and in good standing under the laws of-the United States of America with all requisite power and legal right to execute and deliver the Fiscal Agent Agreement and has taken all necessary corporate action to authorize the execution and delivery thereof and the performance of its obligations under the Fiscal Agent Agreement, (B) the authorization, execution and delivery by the Fiscal Agent of the Fiscal Agent Agreement and compliance with the provisions thereof will not conflict with or constitute a default under or breach of the Fiscal Agent's articles -ia of incorporation, by-laws, or any rule or regulation, court decree judgment or other agreement to which the Fiscal Agent is bound, (C) the Fiscal Agent Agreement has been duly authorized, executed and delivered by the Fiscal Agent and is a legal, valid and binding agreement of the Fiscal Agent, and is enforceable in accordance with its terms (subject to the enforceability of remedies to any applicable bankruptcy, reorganization, insolvency, moratorium or other laws, decisions or equitable principles affecting the enforcement of creditors' rights generally), (D) the Bonds have been duly authenticated and delivered by the Fiscal Agent in accordance with the Fiscal Agent Agreement, and (E) there is no litigation pending against the Fiscal Agent to restrain the Fiscal Agent's participation in, or in any way contesting the powers of the Fiscal Agent with respect to the transactions contemplated by the Fiscal Agent Agreement; (xv) A certificate of an authorized officer of the Escrow Bank to the effect that: (i) the Escrow Bank is a national banking association duly organized and in good standing under the laws of the United States of America and has all necessary power and authority to enter into and perform its duties under the Escrow Agreement; (ii) the duties and obligations of the Escrow Bank under the Escrow Agreement have been duly accepted by the Escrow Bank; (iii) the Escrow Bank is duly authorized to enter into the Escrow Agreement and the Escrow -Bank has duly executed and delivered the Escrow Agreement and, when executed and delivered by the Agency, the Escrow Agreement will constitute a legal, valid and binding obligation of the Escrow Bank enforceable in accordance with its terms; (iii) to the best knowledge of the Escrow Bank, the execution and delivery of the Escrow Agreement and compliance with the provisions thereof, will not conflict with,or constitute a breach of or default under the Escrow Bank's duties under said document or any law, administrative regulation, court decree, judgment; resolution, charter, by-law or other agreement to which the Escrow Bank is subject to or by which it is bound, and (iv) there is no litigation pending against the Escrow Bank to restrain the Escrow Bank's participation in, or in any way contesting the powers of the Escrow Bank with respect to the transactions contemplated by the Escrow Agreement; (xvi) An opinion of counsel to the Escrow Bank dated the date of Closing, addressed to the City and the Underwriter, to the effect that: (i) the Escrow Bank is a national banking association duly organized and validly existing and in good standing under the laws of the United States of America with all requisite power and legal right to execute and deliver the Escrow Agreement and has taken all necessary corporate action to authorize the -11- execution and delivery thereof and the performance of its obligations under the Escrow Agreement, (ii) the authorization, execution and delivery by the Escrow Bank of the Escrow Agreement and compliance with the provisions thereof will not conflict with or constitute a default under or breach of the Escrow Bank's articles of incorporation,by-laws, or any rule or regulation, court decree judgment or other agreement to which the Escrow Bank is bound, (iii) the Escrow Agreement has been duly authorized, executed and delivered by the Escrow Bank and is a legal, valid and binding agreement of the Escrow Bank, and is enforceable in accordance with its terms (subject to the enforceability of remedies to any applicable bankruptcy, reorganization, insolvency, moratorium or other laws, decisions or equitable principles affecting the enforcement of creditors'rights generally),and (iv) there is no litigation pending against the Escrow Bank to restrain the Escrow Bank's participation in, or in any way contesting the powers of the Escrow Bank with respect to the transactions contemplated by the Escrow Agreement;and (xvii) Such additional legal opinions, certificates, proceedings, instruments and other documents as the Underwriter or Bond Counsel may reasonably request to evidence compliance by the City with legal requirements, the truth and accuracy, as of the time of Closing, of the respective representations of the City herein contained and the due performance or satisfaction by it at or prior to such time of all agreements then to be performed and all conditions then to be satisfied by it. If the City shall be unable to satisfy the conditions to the obligations of the Underwriter contained in this Bond Purchase Agreement,or if the obligations of the Underwriter to purchase and accept delivery of the Bonds shall be terminated for any reason permitted by this Bond Purchase Agreement,this Bond Purchase Agreement shall terminate and neither the Underwriter nor the City shall be under further obligation hereunder;except that the respective obligations to pay expenses, as provided in Section 11 hereof, shall continue in full force and effect. 9. The obligations of the City hereunder are subject to the performance by the Underwriter of its obligations hereunder. 10. All representations, warranties and agreements of the City hereunder shall remain operative and in full force and effect; regardless of any investigations made by or on behalf of the Underwriter,the City or the District and shall survive the Closing. 11. The City shall pay or cause to be paid, solely from the proceeds of the Bonds, all reasonable expenses incident to the performance of its obligations under this Bond Purchase Agreement,including,but not limited to,delivery of the Bonds, costs of printing the Bonds, the Preliminary Official Statement and Final Official Statements, any amendment or supplement to the Preliminary Official Statement or Final Official Statement and this Bond Purchase Agreement,fees and disbursements of Bond Counsel, Disclosure Counsel, any financial advisor and other consultants, including the fees and expenses of the special tax consultant, the California Debt and Investment Advisory Commission fee, fees of the Fiscal Agent and any paying agent fees and fees and disbursements in connection with the qualification of the Bonds for sale under the securities or"Blue Sky' laws of the various jurisdictions and the preparation of "Blue Sky" memoranda, California Municipal Statistics fees, and all other fees and expenses of the Underwriter except as provided in the next sentence shall be paid by the City. The -12- Underwriter shall pay all advertising expenses in connection with the public offering of the Bonds, CDIAC, DTC, MSRB, California Public Securities Association and Public Securities Association fees,and all other expenses incurred by it in connection with its public offering and distribution of the Bonds. 12. Any notice or other communication to be given to the City or the District under this Bond Purchase Agreement may be given by delivering the same in writing at its address set forth above, and any notice or other communication to be given to the Underwriter under this Bond Purchase Agreement may be given by delivering the same in writing to O'Connor SWS Securities,3 Civic Plaza,Suite 100,Newport Beach,CA 92660,Attention: Bill J. O'Connor. 13. This Bond Purchase Agreement is made solely for the benefit of the City and the Underwriter (including the successors or assigns of the Underwriter) and no-other person, including any purchaser of the Bonds, shall acquire or have any right hereunder or by virtue hereof. 14. This Bond Purchase Agreement shall be governed by and construed in accordance with the laws of the State of California. 15. This Bond Purchase Agreement shall become effective upon your acceptance hereof. Very truly yours, O'CONNOR SWS SECUF=S Y Senior Vice President Accepted and agreed to as of the date first above written: CITY OF HUNTINGTON BEACH,for and on behalf of City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) By Director of Administrative Services -13- Underwriter shall pay all advertising expenses in connection with the public offering of the Bonds, CDIAC, DTC, MSRB, California Public Securities Association and Public Securities Association fees,and all other expenses incurred by it in connection with its public offering and distribution of the Bonds. 12. Any notice or other communication to be given to the City or the District under this Bond Purchase Agreement may be given by delivering the same in writing at its address set forth above, and any notice or other communication to be given to the Underwriter under this Bond Purchase Agreement may be given by delivering the same in writing to O'Connor SWS Securities, 3 Civic Plaza,Suite 100, Newport Beach, CA 92660, Attention: Bill J. O'Connor. 13. This Bond Purchase Agreement is made solely for the benefit of the City and the Underwriter (including the successors or assigns of the Underwriter) and no other person, including any purchaser of the Bonds, shall acquire or have any right hereunder or by virtue hereof. 14. This Bond Purchase Agreement shall be governed by and construed in accordance with the laws of the State of California. 15. This Bond Purchase Agreement shall become effective upon your acceptance hereof. Very truly yours, O'CONNOR SWS SECURITIES By Senior Vice President Accepted and agreed to as of the date first above written: CITY OF HUNTINGTON BEACH, for and on behalf of City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) By -7e Director of ministrative Services -13- EXHIBIT A CERTIFICATE OF THE CITY OF HUNTINGTON BEACH FOR AND ON BEHALF OF CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) I, the undersigned, hereby certify that I am the of the City of Huntington Beach,- the City Council of which is the legislative body for the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "Community Facilities District"), a community facilities district duly organized and existing under the laws of the State of California (the "State") and that as such, I am authorized to execute this Certificate on behalf of the City in connection with the issuance of its 2001 Special Tax Refunding Bonds (the "Bonds"). I hereby further certify on behalf of the City that: (1) the representations, warranties and covenants of the City contained in Section 4 of that certain Bond Purchase Agreement, dated October 29, 2001 by and between the City and O'Connor SWS Securities (the "Bond Purchase Agreement"), are true and correct and in all material respects as of the date hereof as if made on the date hereof; (2) the representations and warranties of the City contained in the City Documents are true and correct in all material respects as of the date hereof as if made on the date hereof, and the City has complied with all agreements, covenants and conditions-to be complied with by the City under the City Documents as of the date hereof;and (3) to the best knowledge of the City, no event affecting the City or the District has occurred since the date of the Final Official Statement which either makes untrue or incorrect in any material respect as of the date hereof the statements or information relating to the City or the District contained in the Final Official Statement or is not reflected in the Final Official Statement but should be reflected therein in order to make such statements and information therein not misleading in any material respect. Capitalized terms not defined herein shall have the same meanings as are set forth in the Bond Purchase Agreement. Exhibit A Page 1 IN WITNESS WHEREOF, the undersigned has executed this certificate as of the date hereinbelow set forth. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) By: Exhibit A Page 2 EXHIBIT B $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS Maturity Principal Interest (October 1) Amount .Rate Price 2007 $ 500,000 4.00% 100% 2012 510,000 4.75 100 2020 1,145,000 5.40 100 Exhibit B Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 SECOND REVISED FINAL 11/09/01 ESCROW AGREEMENT by and between the CITY OF HUNTINGTON BEACH,CALIFORNIA and U.S.BANK TRUST NATIONAL ASSOCIATION Dated November 14,2001 Relating to: City of Huntington Beach,California Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds 08003.05 TABLE OF CONTENTS Section 1. Definition of Federal Securities..........................................................................................1 Section 2. Establishment of Escrow Fund...........................................................................................1 Section 3. Deposit into Escrow Fund;Investment of Amounts............................................................2 Section 4. Instructions as to Application of Deposit.............................................................................2 Section 5. Application of Proceeds from Prior Bond Funds.................................................................2 Section 6. Application of Certain Terms of Fiscal Agent Agreement............................:......................3 Section 7. Investments of Any Remaining Moneys.............................................................................3 Section 8. Substitution or Withdrawal of Federal Securities................................................................3 Section 9. Proceedings for Redemption of Prior Bonds.......................................................................3 Section 10. Compensation to Escrow Bank...........................................................................................4 Section 11. Liabilities and Obligations of Escrow Bank........................................................................4 Section 12. Resignation of Escrow Bank..............................................................................................5 Section13. Amendment.....................................................................................................................5 Section14. Unclaimed Moneys...........................................................................................................5 Section 15. Execution in Counterparts.................................................................................................6 Section16. Applicable Law................................................................................................................6 EXHIBIT A: SCHEDULE OF ORIGINAL FEDERAL SECURITIES EXHIBIT B: SCHEDULE OF PAYMENTS ON PRIOR BONDS i ESCROW AGREEMENT This ESCROW AGREEMENT (this "Agreement"), dated November 14, 2001, by and between the CITY OF HUNTINGTON BEACH, CALIFORNIA, a municipal corporation duly organized and existing under the laws of the State of California (the "City"), for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) (the "District") and U.S. BANK TRUST NATIONAL ASSOCIATION, a national banking association organized and existing under the laws of the United States of America, acting as successor Fiscal Agent for the Prior Bonds hereinafter referred to and acting as escrow bank hereunder (the "Escrow Bank"). WITNESSETH: WHEREAS, the City Council of the City has conducted proceedings under and pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the "Act"), to form the District, to authorize the levy of special taxes upon the land within the District, and to issue bonds secured by said special taxes to finance certain facilities; and WHEREAS,the City Council of the City, as legislative body of the District, authorized the issuance of bonds of the City for the District in the original principal amount of $2,400,000 (the "Prior Bonds"), said Bonds having been issued on August 9, 1990, pursuant to the Act, a resolution of the City Council and a Fiscal Agent Agreement, dated as of June 1, 1990 (the "Fiscal Agent Agreement"), by and between the City and Bank of America National Trust and Savings Association, as fiscal agent, as succeeded by U.S. Bank Trust National Association (the "Fiscal Agent"); and WHEREAS, the City has determined to issue, for on behalf of the District, special tax refunding bonds in the aggregate principal amount of $2,155,000 (the 'Refunding Bonds") at this time for the purpose of providing funds to refund and defease the Prior Bonds;and WHEREAS, the City and the Escrow Bank wish to enter into this Agreement for the purpose of providing the terms and conditions relating to the deposit and application of moneys and Federal Securities to provide for the payment and redemption of the Prior Bonds in full, pursuant to and in accordance with the provisions of Section 10.03 of the Fiscal Agent Agreement. NOW, THEREFORE, in consideration of the above premises and of the mutual promises and covenants herein contained and for other valuable consideration the receipt and sufficiency of which are hereby acknowledged,the parties hereto do hereby agree as follows: Section 1.Definition of Federal Securities.As used herein, the term"Federal Securities" has the meaning given such term in the Fiscal Agent Agreement. Section 2. Establishment of Escrow Fund. There is hereby created an escrow fund (the "Escrow Fund") to be held in trust by the Escrow Bank as an irrevocable escrow securing the payment of the Prior Bonds,as hereinafter set forth. The Escrow Bank shall administer the Escrow Fund as provided in this Agreement. All cash and securities in the Escrow Fund are hereby irrevocably pledged as a special fund for the payment of the principal of and interest and premium,if any,on the Prior Bonds in accordance with the provisions of this Agreement and the Fiscal Agent Agreement. If at any time the Escrow Bank shall receive actual knowledge that the cash and Federal Securities in the Escrow Fund will not be sufficient to make any payment required by Section 4 hereof,the Escrow Bank shall notify the City of such fact and the City shall -1- immediately cure such deficiency from any source of legally available funds. The Escrow Bank shall have no obligation whatsoever to use its own funds to cure any such deficiency. Section 3. Deposit into Escrow Fund; Investment of Amounts. Concurrently with delivery of the Refunding Bonds,the City shall cause to be transferred to the Escrow Bank for deposit into the Escrow Fund the amount of $2,126,285.00 in immediately available funds, which shall be derived from (a) a portion of the proceeds of sale of the Refunding Bonds in the amount of $1,881,470, (b) a portion of the moneys on deposit in the reserve fund established for the Prior Bonds in the amount of $192,487.00, and (c)a portion of the moneys on deposit in the improvement fund established for the Prior Bonds in the amount of$52,328.00. Of the moneys deposited into the Escrow Fund pursuant to the preceding paragraph, $2,126,284.00 shall be used by the Escrow Bank to purchase the Federal Securities identified in Exhibit A hereto(the"Original Federal Securities") and the remaining amount $1.00 shall be held in cash, uninvested. The Original Federal Securities, and all other Federal Securities at any time substituted therefor in accordance with this Agreement, shall be deposited with and held by the Escrow Bank in the Escrow Fund solely for the uses and purposes set forth herein and therein. The Escrow Bank shall have no lien upon or right of set off against the Federal Securities and cash at any time on deposit in the Escrow Fund. Section 4. Instructions as to Application of Deposit. The total amount of Federal Securities deposited in the Escrow Fund hereunder shall be applied by the Escrow Bank for the sole purpose of paying the principal of and interest and premium,if any,on the Prior Bonds in accordance with the schedule set forth in Exhibit B attached hereto and by this reference incorporated herein. Following payment in full of the principal of and interest and premium,if any,on the Prior Bonds, all amounts remaining on deposit in the Escrow Fund shall be transferred by the Escrow Bank to the Fiscal Agent to be used to pay debt service on the Refunding Bonds. Section 5. Application of Proceeds from Prior Bond Funds. Upon receipt by the Escrow Bank from the Fiscal Agent under the Fiscal Agent Agreement of certain amounts remaining on deposit in the funds and accounts established under the Fiscal Agent Agreement as of the date of delivery of the Refunding Bonds, such amount received shall be applied by the Escrow Bank as follows: (a) Transfer to the Escrow Fund, $192,487.00, derived from amounts on deposit in the reserve fund established for the Prior Bonds,and (b) Transfer to the Escrow Fund, $52,328.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds; (c) Transfer to the City for deposit in the services fund established under the Fiscal Agent Agreement, $668,403.00, derived from amounts on deposit in the bond fund established for the Prior Bonds, (d) Transfer to the City for deposit in the administrative expense fund established under the Fiscal Agent Agreement, $10,958.41, derived from amounts on deposit in the administrative expense fund established for the Prior Bonds, and (e) Transfer to the City, $32,250.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds, to be used to complete the Project. After making the foregoing deposits and transfers,any amounts remaining on deposit in or accruing to any funds and accounts established under the Fiscal Agent Agreement held by the Escrow Bank as Fiscal Agent thereunder,shall be transferred in immediately available funds to the -2- fiscal agent for the Refunding Bonds, to be deposited by such fiscal agent to bond fund of the fiscal agent agreement for the Refunding Bonds. In addition, any investment earnings on funds held by the Fiscal Agent under the Fiscal Agent Agreement which are posted after the date of the foregoing transfers, shall be remitted by the Escrow Bank to the City, for transfer by the City to the special tax fund established under the fiscal agent agreement for the Refunding Bonds. Section 6. A1212lication of Certain Terms of Fiscal Agent Agreement. All of the terms of the Fiscal Agent Agreement relating to the making of payments of the principal of and interest and premium on the Prior Bonds are incorporated in this Agreement as if set forth in full herein. Section 7. Investment of Any Remaining Moneys. At the written direction of the City provided at least two Business Days in advance, the Escrow Bank shall invest and reinvest any proceeds received from any of the Federal Securities, and the cash originally deposited into the Escrow Fund, for a period ending not later than the date on which such proceeds or cash are required for the purposes specified in Section 4, in Federal Securities; provided, however, that with respect to any such reinvestment,such written directions of the City shall be accompanied by an opinion of nationally recognized bond counsel ('Bond Counsel".) to the effect that investment in accordance with such directions will not cause the interest on the Prior Bonds or the Refunding Bonds to become includable in gross income for federal income tax purposes and verified by a certified public accountant that.at all times following such investment or reinvestment, the amount in the Escrow Fund shall be sufficient to make all debt service payments contemplated hereunder. The Escrow Bank shall be entitled to conclusively rely on and shall be fully protected in relying on, such written directions of the City, such opinion of Bond Counsel and such verification by a certified public accountant. In the event any such investment or reinvestment is required to be made in United States Treasury Securities-State and Local Government Series, the City shall at its cost cause to be prepared all necessary subscription forms therefor in sufficient time to enable the Escrow Bank to acquire such securities.In the event that the City shall fail to file any such written directions with the Escrow Bank concerning the reinvestment of any such proceeds, such proceeds shall be held uninvested by the Escrow Bank. Any interest income resulting from investment or reinvestment of moneys pursuant to this Section 7 shall be paid to the City promptly upon the receipt of such interest income by the Escrow Bank. Section 8. Substitution or Withdrawal of Federal Securities. The City may at any time direct the Escrow Bank to substitute Federal Securities for any or all of the Original Federal Securities then deposited in the Escrow Fund, or tq withdraw and transfer to the City any portion of the Federal Securities then deposited in the Escrow Fund,provided that any such direction and substitution or withdrawal shall be accompanied by: (a) a certification of an independent certified public accountant that the Federal Securities then to be so deposited in the Escrow Fund together with interest to be derived therefrom, or in the case of withdrawal the Federal Securities to be remaining in the Escrow Fund following such withdrawal together with the interest to be derived therefrom,shall be in an amount at all times at least sufficient to make the payments specified in Section 4 hereof; and (b) an opinion of Bond Counsel that the substitution or withdrawal will not affect, for federal income tax purposes, the exclusion from gross income for federal income tax purposes of the interest on the Prior Bonds or on the Refunding Bonds. The Escrow Bank shall be entitled to rely on and shall be fully protected in relying on such written directions of the City, such certification of an independent public accountant and such opinion of Bond Counsel. In the event that,following any such substitution of Federal Securities pursuant to this Section 8, there is an amount of moneys or Federal Securities in excess of the amount required for the purposes of Section 4 hereof, as such excess is identified in the certification of such independent certified public accountant and provided that all amounts due Escrow Bank shall have been paid in full, such excess shall upon written direction of the City be transferred to the City. Section.9. Proceedings for Redemption of Prior Bonds. The City hereby irrevocably elects to redeem all of the outstanding Prior Bonds in full on April 1, 2002, pursuant to the provisions of -3- the Fiscal Agent Agreement. Notice of such redemption shall be given by the Escrow Bank (in its capacity as Fiscal Agent under the Fiscal Agent Agreement)in accordance with Section 2.03(C) of the Fiscal Agent Agreement,at the expense of the City. Section 10. Compensation to Escrow Bank. The City shall pay the Escrow Bank full compensation for its duties under this Agreement, including out-of-pocket costs such as publication costs, redemption expenses, legal fees (including fees of outside counsel and the allocated costs of internal attorneys) and other costs and expenses relating hereto and, in addition, all fees, costs and expenses relating to the purchase of any Federal Securities after the date hereof. Under no circumstances shall amounts deposited in or credited to the Escrow Fund be deemed to be available for said purposes. The obligation of the City under this Section 10 to pay compensation already earned by the Escrow Bank and to pay costs and expenses already incurred shall survive termination of this Agreement and shall survive the resignation or removal of the Escrow Bank. Section 11. Liabilities and Obligations of Escrow Bank. The Escrow Bank shall have no obligation to make any payment or disbursement of any type or incur any financial liability in the performance of its duties under this Agreement unless the City shall have deposited sufficient funds therefor with the Escrow Bank. The Escrow Bank may rely and shall be fully protected in acting upon the written instructions of the City or its agents relating to any matter or action as Escrow Bank under this Agreement. The City covenants to indemnify, defend and hold harmless the Escrow Bank and its officers,employees,directors,and agents,against any loss,liability or expense,including legal fees (including the fees of outside counsel and internal attorneys), incurred in connection with the performance of any of the duties of Escrow Bank hereunder, except the Escrow Bank shall not be indemnified against any loss, liability or expense resulting from its negligence or willful misconduct. The indemnity provided in this Section 11 shall survive the termination of this Agreement and shall survive the resignation or removal of the Escrow Bank. The Escrow Bank shall have such duties as are expressly set forth herein and no implied duties shall be read into this Agreement against the Escrow Bank. The Escrow Bank shall not be liable for any act or omission of the City under this Agreement or the Fiscal Agent Agreement. The Escrow Bank shall not be liable for the accuracy of any calculations provided as to the sufficiency of.moneys or the Federal Securities deposited with it to pay the principal, interest or premiums,if any,on the Prior.Bonds. The Escrow Bank shall incur no liability for losses arising from any investment or other disposition made pursuant to and in accordance with this Agreement. Any bank,federal savings association or trust company into which the Escrow Bank may be merged or with which it may be consolidated shall become the Escrow Bank without any action of the City. The Escrow Bank shall have no liability or obligation to the holders of the Prior Bonds or the Refunding Bonds with respect to the payment of debt service by the City or with respect to the observance or performance by the City of the other conditions, covenants and terms contained in the Fiscal Agent Agreement, or with respect to the investment of any moneys in any fund or account established,held or maintained by the City pursuant to the Fiscal Agent Agreement. -4- The Escrow Bank may conclusively rely, as to the trust of the statements and correctness of the opinions expressed therein,on any certificate or opinion furnished to it in accordance with this Agreement or the Fiscal Agent Agreement.The Escrow Bank may consult with counsel, whose opinion shall be full and complete authorization and protection to the Escrow Bank if it acts in accordance with such opinion. The Escrow Bank shall not be liable for any error of judgment made in good faith by an authorized officer. Nothing herein should be interpreted to require the Escrow Bank to expend or risk its own funds or otherwise incur financial liability in the performance of any of its duties or the exercise of any of its rights.hereunder,unless it believes that repayment of such funds or adequate indemnity against such risk or liability is assured. The Escrow Bank shall provide the City with seven days' notice prior to making any advance of its own funds hereunder, and, if the City does not provide moneys in the amount needed, the Escrow Bank shall be entitled to interest on the amounts advanced at a rate equal to the then 3-month certificates of deposit rate (by reference to the Wall Street Journal); provided that no such prior notice shall need to be given and such interest on amounts advanced shall accrue from the date of any such advance following the occurrence of a default by the City hereunder. Any corporation succeeding to all or substantially all of the corporate trust business of the Escrow Bank shall be the successor of the Escrow Bank hereunder, without the execution or filing of any paper or any further act on the part of the any of the parties hereto. Section 12. Resignation of Escrow Bank.The Escrow Bank may at any time resign by giving written notice to the City, which notice shall indicate the date on which the resignation is to be effective (the "resignation date"). The City shall promptly appoint a successor Escrow Bank by the resignation date. Resignation of the Escrow Bank will be effective upon acceptance of appointment by a successor Escrow Bank. If the City does not appoint a successor Escrow Bank by the resignation date, the Escrow Bank may, at the expense of the City, petition any court of competent jurisdiction for the appointment of a successor Escrow Bank, which court may thereupon,after such notice, if any, as it may deem proper and prescribe and as may be required by law, appoint a successor Escrow Bank. Section 13. Amendment. This Agreement may be amended or modified by the parties hereto, but only if there shall have been filed with the City and the Escrow Bank (a) a written opinion of Bond Counsel stating that such amendment will not materially adversely affect the interests of the owners of the Prior Bonds,and that such amendment will not cause interest on the Prior Bonds or the Refunding Bonds to become includable in the gross income of the owners thereof for federal income tax purposes, and (b) a certification of an independent certified public accountant that the Federal Securities on deposit in the Escrow Fund together with interest to be derived therefrom, shall be in an amount at all times at least sufficient to make the payments specified in Section 4 hereof. Section 14. Unclaimed Moneys. Anything contained herein to the contrary notwithstanding,any moneys held by the Escrow Bank in trust for the payment and discharge of the principal of, and the interest and any premium on, the Prior Bonds which remains unclaimed for two (2) years after the date when the payment of such principal, interest and premium have become payable,if such moneys were held by the Escrow Bank at such date,shall be repaid by the Escrow Bank to the City as its absolute property free from any trust, and the Escrow Bank shall thereupon be released and discharged with respect thereto and the owners of such Prior Bonds shall look only to the City for the payment of the principal of, and interest and any premium on, such Prior Bonds. Any right of any Prior Bondowner to look to the City for such payment shall survive only so long as required under applicable law. Section 15. Execution in Counterparts. This 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. Section 16. Applicable Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS By Administra ' e Services Director U.S. BANK UST NATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer i -6- Section 15. Execution in Counterparts. This 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. Section 16. Applicable Law. This Agreement shall be governed by and construed in accordance with the laws of the State of California. IN WITNESS WHEREOF, the City and the Escrow Bank have each caused this Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS) By Administrative Services Director U.S. BANK TRUST NATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer -6- EXHIBIT A SCHEDULE OF ORIGINAL FEDERAL SECURITIES Type of Principal Maturity Interest SeguLijjy Amount Date Rate Price SLGS $2,126,284.00 4/l/02 2.110% 100% Exhibit A EXHIBIT B SCHEDULE OF PAYMENTS OF PRIOR BONDS Payment Maturing Called Redemption Date Princil2al Interest Principal Premium Total 4/1/02 — $77,972.50 $2,055,000 $10,275.00 $2,143,247.50 Exhibit B Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 SECOND REVISED FINAL 11/09/01 FISCAL AGENT AGREEMENT by and between the CITY OF HUNTINGTON BEACH and U.S.BANK TRUST NATIONAL ASSOCIATION,as Fiscal Agent Dated as of November 1,2001 Relating to: $2,155,000 City of Huntington Beach Community Facilities District No.1990-1 2001 Special Tax Refunding Bonds 08003.05 TABLE OF CONTENTS ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS Section 1.01. Authority for this Agreement......................................................................................3 Section 1.02. Agreement for Benefit of Bondowners.........................................................................3 Section1.03. ons ti Defini .................................................................................................................3 ARTICLE II THE BONDS Section 2.01. Principal Amount;Designation................................................................................. 12 Section 2.02. Terms of Bonds......................................................................................................... 12 Section2.03. Redemption............................................................................................................. 13 Section2.04. Form of Bonds.......................................................................................................... 15 Section 2.05. Execution of Bonds.................................................................................................... 15 Section2.06. Transfer of Bonds......................................................................................................15 Section2.07. Exchange of Bonds.................................................................................................... 16 Section2.08. Bond Register...........................................................................................................16 Section 2.09. Temporary Bonds..................................................................................................... 16 Section 2.10. Bonds Mutilated,Lost,Destroyed or Stolen................................................................ 16 Section 2.11. Limited Obligation................................................................................................... 17 Section2.12. No Acceleration........................................................................................................17 Section 2.13. Book-Entry System................................................................................................... 17 ARTICLE III ISSUANCE OF BONDS Section 3.01. Issuance and Delivery of Bonds................................................................................. 19 Section 3.02. Application of Proceeds of Sale of Bonds and Other Moneys.......................................19 Section3.03. Special Tax Fund......................................................................................................20 Section 3.04. Administrative Expense Fund...................................................................................20 Section 3.05. Costs of Issuance Fund..............................................................................................21 Section3.06. Services Fund...........................................................................................................21 Section 3.07. Validity of Bonds......................................................................................................22 ARTICLE IV SPECIAL TAX REVENUES; BOND FUND AND RESERVE FUND ' Section 4.01. Pledge of Special Tax Revenues................................................................................23 Section4.02. Bond Fund...............................................................................................................23 Section 4.03. Reserve Fund...........................................................................................................24 ARTICLE V OTHER COVENANTS OF THE CITY Section 5.01. Punctual Payment....................................................................................................26 Section 5.02. Limited Obligation...................................................................................................26 Section 5.03. Extension of Time for Payment..................................................................................26 Section 5.04. Against Encumbrances.............................................................................................26 Section 5.05. Books and Accounts..................................................................................................26 Section 5.06. Protection of Security and Rights of Owners...............................................................26 Section 5.07. Compliance with Law,Completion of Project.............................................................27 Section 5.08. Private Activity Bond Limitation...............................................................................27 Section 5.09. Federal Guarantee Prohibition..................................................................................27 i Section 5.10. Collection of Special Tax Revenues............................................................................27 Section 5.11. Further Assurances...................................................................................................28 Section5.12. No Arbitrage............................................................................................................28 Section 5.13. Maintenance of Tax-Exemption..................................................................................28 Section 5.14. Annual State Reports................................................................................................28 Section 5.15. Covenant to Foreclose...............................................................................................29 Section 5.16. Continuing Disclosure to Owners..............................................................................29 Section 5.17. No Additional Bonds................................................................................................29 Section5.18. Yield of the Bonds....................................................................................................29 Section 5.19. Reduction of Special Taxes........................................................................................30 ARTICLE VI INVESTMENTS;DISPOSITION OF INVESTMENT PROCEEDS; LIABILITY OF THE CITY' Section 6.01. Deposit and Investment of Moneys in Funds.............................................................31 Section 6.02. Rebate of Excess Investment Earnings to the United States.........................................32 Section 6.03. Limited Obligation...................................................................................................32 Section6.04. Liability of City........................................................................................................32 Section 6.05. Employment of Agents by City.................................................................................33 ARTICLE VII THE FISCAL AGENT Section 7.01. Appointment of Fiscal Agent....................................................................................34 Section 7.02. Liability of Fiscal Agent............................................................................................34 Section7.03. Information..............................................................................................................35 Section 7.04. Notice to Fiscal Agent...............................................................................................36 Section 7.05. Compensation,Indemnification.................................................................................36 ARTICLE VIII MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.01. Amendments Permitted............................................................................................37 Section 8.02. Owners'Meetings....................................................................................................37 Section 8.03. Procedure for Amendment with Written Consent of Owners......................................37 Section 8.04. Disqualified Bonds...................................................................................................38 Section 8.05. Effect of Supplemental Agreement............................................................................38 Section 8.06. Endorsement or Replacement of Bonds Issued After Amendments..............................M Section 8.07. Amendatory Endorsement of Bonds..........................................................................39 ARTICLE IX MISCELLANEOUS Section 9.01. Benefits of Agreement Limited to Parties...................................................................40 Section 9.02. Successor is Deemed Included in All References to Predecessor..................................40 Section 9.03. Discharge of Agreement...........................................................................................40 Section 9.04. Execution of Documents and Proof of Ownership by Owners......................................41 Section 9.05. Waiver of Personal Liability......................................................................................41 Section 9.06. Notices to and Demands on City and Fiscal Agent.....................................................41 Section 9.07. Partial Invalidity......................................................................................................41 Section 9.08. Unclaimed Moneys...................................................................................................42 Section9.09. Applicable Law........................................................................................................42 Section9.10. Conflict with Act.......................................................................................................42 Section 9.11. Conclusive Evidence of Regularity............................................................................42 Section 9.12. Payment on Business Day.........................................................................................42 Section9.13. Counterparts............................................................................................................42 EXHIBIT A: FORM OF BOND ii EXHIBIT B: OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM ADMINISTRATIVE EXPENSE FUND EXHIBIT C: OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM COSTS OF ISSUANCE FUND iii FISCAL AGENT AGREEMENT THIS FISCAL AGENT AGREEMENT (the "Agreement") is dated as of November 1, 2001, by and between the CITY OF HUN'TINGTON BEACH, a municipal corporation and public body, corporate and politic, 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 Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), and U.S BANK TRUST NATIONAL ASSOCIATION, a national banking association duly organized and existing under the laws of the United States of America with a corporate trust office located in Los Angeles, California 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 6161 of the City Council adopted on June 18, 1990; WHEREAS, the City Council, as the legislative body with respect to the District, is authorized under the Act to levy special taxes to pay for the costs of 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 July 2, 1990, the City Council of the City adopted its Resolution 6174,which resolution, among other matters, authorized the issuance of the City of Huntington Beach, California Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"); WHEREAS, due to favorable interest rates in the financial markets, the City Council has determined to refund the Prior Bonds in full; WHEREAS, under the provisions of the Act, on October 15, 2001, the City Council of the City adopted its Resolution No. 2001-74 (the "Resolution"), which resolution, among other matters, authorized the issuance of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the 'Bonds") to provide moneys to refund the Prior Bonds and provided that said 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, the property owners responsible for the payment of special taxes 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 issued by the City for the District and authenticated by the Fiscal Agent and issued as in the Act, the Resolution and this Agreement provided, to be legal, valid and binding and limited obligations 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- 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: -2- ARTICLE I STATUTORY AUTHORITY AND DEFINITIONS Section 1.01. Authority for this Agreement. This Agreement is entered into pursuant to the provisions of the Act and the Resolution. Section 1.02. Agreement for Benefit of Bondowners. 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. In consideration of the acceptance of the Bonds by the Owners thereof, this Agreement shall be deemed to be and shall constitute a contract between the City, for and on behalf of the District, and the Owners; and the covenants and agreements herein set forth to be performed by the City shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale,execution or delivery thereof,or otherwise for any cause whatsoever, except as expressly provided therein or herein. 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.Any action by any Owner to enforce the provisions of this Agreement shall be for the equal benefit and protection of all Owners of the Bonds. 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 1.03. Definitions.Unless the context otherwise requires,the terms defined in this Section 1.03 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. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being sections 53311 et seq. of the California Government Code. "Administrative Expenses" means any or all of the following: the fees and expenses of the Fiscal Agent(including any indemnification payment or any fees or expenses of its counsel), the expenses of the City in carrying out its duties hereunder or under the Escrow Agreement (including,but not limited to,the levying and collection of the Special Taxes, and the foreclosure of the liens of delinquent Special Taxes) including the fees and expenses of its counsel, an allocable share of the salaries of City staff directly related thereto and a proportionate amount of City general administrative overhead related thereto, any amounts paid by the City from its general funds pursuant to Section 6.02 hereof, any costs of the City in employing consultants and/or attorneys in connection with the discharge of any of the City's obligations hereunder or under the Escrow Agreement (including, but not limited to, the calculation of the levy of the Special Taxes, foreclosures with respect to delinquent taxes, and the calculation of amounts subject to rebate to the United States) and all other costs and expenses of the City or the Fiscal Agent incurred in connection with the discharge of their respective duties hereunder or in connection with the refunding of the Prior Bonds and,in the case of the City,in any way related to the administration of the District. Administrative Expenses shall include any such expenses incurred in prior years but not yet paid, and any advances of funds by the City under Section 6.02 hereof. -3- "Administrative Expense Fund" means the fund by that name established by Section 3.04(a) hereof. "Agreement"means this Fiscal Agent Agreement,as it may be amended or supplemented from time to time by any Supplemental Agreement adopted pursuant to the provisions hereof. "Annual Debt 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,and (ii) the principal amount of the Outstanding Bonds due in such Bond Year. "Auditor" means the auditor/controller of the County, or such other official at the County who is responsible for preparing property tax bills. "Authorized Officer" means the Finance Officer, the City Manager, the City Clerk or any other officer or employee authorized by the City Council of the City or by an Authorized Officer to undertake the action referenced in this Agreement as required to be undertaken by an Authorized Officer. "Bond Counsel"means (i) Quint&Thimmig LLP,or(ii) 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 4.02(a) hereof. "Bond Register" means the books maintained by the Fiscal Agent for the registration of Bonds under Section 2.08. "Bond Year" means the one-year period beginning on October 2 in each year and ending on October 1 in the following year, except that the first Bond Year shall begin on the Closing Date and shall end on October 1, 2002. "Bonds" means the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding 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 corporate trust 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 Treasurer of the State or any successor agency or bureau thereto. "City"means the City of Huntington Beach,California, and any successor thereto. "City Attorney" means the City Attorney of the City, or his designee. "Closing Date" means November 14,2001,being the date upon which there is a physical 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 herein) as it may be amended to apply to obligations issued on the date of issuance of the Bonds, together with applicable temporary and -4- final regulations promulgated, and applicable official public guidance published, under the Code. "Continuing Disclosure Certificate" shall mean that certain Continuing Disclosure Certificate executed by the City,dated the Closing Date, as originally executed and as it may be amended from time to time in accordance with the terms thereof. "Costs of Issuance"means items of expense payable or reimbursable directly or indirectly by the City and related to the authorization, sale, delivery and issuance of the Bonds and the refunding of the Prior Bonds, which items of expense shall include, but not be limited to, printing costs,costs of reproducing and binding documents,closing costs, appraisal costs, filing and recording fees, fees and expenses of counsel to the City, initial fees and charges of the Fiscal Agent including its first annual administration fees and its legal fees and charges, expenses incurred by the City in connection with the issuance of the Bonds and the refunding of the Prior Bonds, Bond (underwriter's) discount, legal fees and charges, including bond counsel and the City Attorney,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 3.05(a) hereof. "County"means the County of Orange,California. "DTC" means the Depository Trust Company,New York,New York, and its successors and assigns. "Debt Service" means the scheduled amount of interest and amortization of principal payable 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 2.13. "District"means the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) formed pursuant to the Resolution of Formation. "Escrow Agreement" means the Escrow Agreement, dated the Closing Date, by and between the City and the Escrow Bank, as amended from time to time. "Escrow Bank" means U.S. Bank Trust National Association, and its successor and assigns,acting as escrow bank under the Escrow Agreement. "Escrow Fund" means the fund of that name created and maintained under the Escrow Agreement. "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 -5- 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, 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 at the time of investment are legal investments under the laws of the State for funds held by the Fiscal Agent (the Fiscal Agent entitled to rely on any direction from the City as a certification that such investments constitute such legal investments): (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. "Finance Officer"means the Finance Director of the City,or his designee. "Fiscal Agent" means U.S. Bank Trust National Association, 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 7.01 hereof. "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. "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",55 Broad Street, 28th Floor, New York, New York 10004; 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 Securities and Exchange 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 Payment Date" means April 1 and October 1 of each year, commencing with April 1, 2002. "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. -(r "Moody's" means Moody's Investors Service, and its successors. "Officer's Certificate" means a written certificate of the City signed by an Authorized Officer of the City. "Ordinance Levying Taxes" means any ordinance of the City Council of the City levying the Special Taxes. "Original Purchaser" means the first purchaser of the Bonds from the City, being O'Connor SWS Securities. "Outstanding," when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 8.04 hereof) 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 9.03 hereof;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 this Agreement or any Supplemental Agreement. "Owner" means any person who shall be the registered owner of any Outstanding Bond. "Participating Underwriter" shall have the meaning ascribed thereto in the Continuing Disclosure Certificate. "Permitted Investments" means any of the following which at the time of investment are determined by the City to be legal investments under the laws of the State for the moneys proposed to be invested therein: (a)Federal Securities.. (b)The following obligations of government-sponsored agencies which are not backed by the full faith and credit of the United States of America: (i) Participation certificates (excluded are stripped mortgage securities which are purchased at prices exceeding their principal amounts) and Senior Debt obligations of the Federal Home Loan Mortgage Corporation(FHLMC). (ii) Consolidated system-wide bonds and notes of the Farm Credit Banks (formerly Federal Land Banks, Federal Intermediate Credit Banks and Banks for Cooperatives). (iii) Consolidated debt obligations of the Federal Home Loan Banks (FHL Banks). (iv) Senior debt obligations and mortgage-backed securities (excluded are stripped mortgage securities which are purchased at priced exceeding their principal amounts) of Federal National Mortgage Association(FNMA). (v) 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) of the Student Lout Marketing Association (SLMA). -7- (c) Unsecured certificates of deposit, time deposits, and bankers' acceptances having maturities of not more than 30 days) of any bank the short-term obligations of which are rated "A-1" or better by S&P. (d) Deposits the aggregate amount of which are fully insured by the Federal Deposit Insurance Corporation (FDIC),in banks which have a capital and surplus of at least$5 million. (e) Commercial paper having original maturities of not more than 180 days) rated "A-1+"by S&P and "Prime-1" by Moody's issued by a domestic corporation having assets in excess of$500 million. (f) Money market funds rated "Aam" or "Aam-G" or better by S&P, with a minimum of $500 million in assets under management, including funds for which the Fiscal Agent or its affiliates provide investment or other advisory services. (g) "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 "AY or better by Moody's and "A" or better by S&P, or any obligation fully and unconditionally guaranteed by any state, subdivision or agency which unsecured general obligation debt is so rated, and (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. (h)Repurchase agreements which satisfy the following criteria: (i) Repurchase agreements must be between the City or the Fiscal Agent and a dealer bank or securities firm which is: (A)A primary dealer on the Federal Reserve reporting dealer list which is rated "A" or better by Standard &Poor's and Moody's, or - (B) A bank rated "A" or above by Standard & Poor's and Moody's; or (C)Corporations the long-term debt or claims paying ability of which, or in the case of a guaranteed corporation, the long-term debt of the guarantor, or, in the case of a monoline financial guaranty insurance company, claims paying ability or financial strength, is rated in at least the double A category by Standard &Poor's and Moody's. (ii)The written agreement must include the following: (A) Securities which are acceptable for transfer are: (1) direct obligations of the United States government, or (2) obligations of federal agencies backed by the full faith and credit of the United States of America (or the Federal National Mortgage Association (FNMA) or the Federal Home Loan Mortgage Corporation (FHLMC)), (B) The collateral must be delivered to the City or the Fiscal Agent (if the Fiscal Agent is not supplying the collateral) or a third party acting as agent for the Fiscal Agent (if the Fiscal Agent is supplying the collateral) before or simultaneous with payment(perfection by possession of certificated securities), -8- (C) (1) The securities must be valued weekly, marked-to-market at current market price plus accrued interest,and (2) The value of the collateral must be at least equal to one hundred four percent (104%) of the amount of money transferred by the Fiscal Agent to the dealer,bank or security firm under the agreement plus accrued interest. If the value of the securities held as collateral is reduced below one hundred four percent (104%) of the value of the amount of money transferred by the Fiscal Agent, then additional acceptable securities and/or cash must be provided as collateral to bring the value of the collateral to one hundred four percent (104%); provided, however, that if the securities used as collateral are those of FNMA or FHLMC, then the value of the collateral must equal to one hundred. five percent (105%) of the amount of money transferred by the Fiscal Agent;and (3) A legal opinion must be delivered to the City and the Fiscal Agent that the repurchase agreement meets the requirements of California law with respect to the investment of public funds; and (i) Investment agreements with domestic or foreign banks, insurance companies or corporations the long-term debt or claims paying ability of which or,in the case of a guaranteed corporation,the long-term debt of the guarantor,or,in the case of a monoline financial guaranty insurance company, claims paying ability or financial strength, of the guarantor is rated in at least the double A category by Standard &Poor's and Moody's; provided that, by the terms of the investment agreement: (i)interest payments are to be made to the Fiscal Agent at times and in amounts as necessary to pay debt service on the Bonds (if the funds invested pursuant to the investment agreement are from the Reserve Fund); (ii)the invested funds are available for withdrawal without penalty or premium, upon not more than seven(7) days'prior notice; (iii) the investment agreement shall provide that it is the unconditional and general obligation of, and is not subordinated to any other obligation of, the provider thereof; (iv) the City and the Fiscal Agent receive the opinion of domestic counsel (which opinion shall be addressed to the City) that such investment agreement is legal, valid, binding and enforceable upon the provider in accordance with its terms and of foreign counsel (if applicable) in form and substance acceptable, and addressed to, the City; (v)the investment agreement shall provide that if during its term (A)_the provider's rating by either Standard & Poor's or Moody's falls below "AA-" or "AaY, respectively, the provider shall, at its option, within ten (10) days of receipt of publication of such downgrade, either (i) collateralize the investment agreement by delivering or transferring in accordance with the applicable state and federal laws (other than by means of entries on the provider's books) to the City, the Fiscal Agent or a third party acting solely as agent therefor (the "Holder of the Collateral") collateral free and clear of any third-party liens or claims, the market value of which collateral is maintained at one hundred four percent(104%) of securities identified in clauses (i) and (ii) of -9- this definition; or (ii) assign the investment agreement and all of its obligations thereunder to a financial institution mutually acceptable to the Provider, the City and the Fiscal Agent which is rated either in the first or second highest category by Standard & Poor's and Moody's; and (B) the provider's rating by either Standard & Poor's or Moody's is withdrawn or suspended or falls below "A-" or "AY, respectively, the provider must, at the direction of the City or the Fiscal Agent, within ten (10) days of receipt of such direction, repay the principal of and accrued but unpaid interest on the invested funds, in either case with no penalty or premium to the City or the Fiscal Agent;and (vi) the investment agreement shall provide 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 shall mean the Holder of the Collateral is in possession of such collateral); and (vii)the investment agreement shall provide that if during its term (A) the provider shall default in its payment obligations, the provider's obligations under the investment agreement shall, at the direction of the City or the Fiscal Agent, be accelerated and amounts invested and accrued but unpaid interest thereon shall be paid to the City or the Fiscal Agent, as appropriate; and (B) 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 paid to the City or the Fiscal Agent, as appropriate; (j)The Local Agency Investment Fund of the State. (k) Forward Delivery Agreements (FDA) or Forward Purchase and Sale Agreements (FPSA), having as the underlying investment property those investments which are in (a) and (b) above. "Principal Office" means the principal corporate trust office of the Fiscal Agent set forth in Section 9.06 (except for payment, surrender and exchanges of the Bonds which shall be the office of U.S. Bank Trust National Association in St. Paul, Minnesota), or such other or additional offices as may be designated by the Fiscal Agent. "Prior Bond Resolution" means Resolution 6174, adopted by the City Council of the City on July 2, 1990,authorizing the issuance of the Prior Bonds. "Prior Bonds" means the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds, issued on August 9, 1990, in the original principal amount of$2,400,000. "Proceeds"when used with reference to the Bonds,means the face amount of the Bonds, plus accrued interest and premium,if any,less any original issue discount. "Project"means the facilities described in the Resolution of Formation. -10- "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. "Regulations"means temporary and permanent regulations promulgated under the Code. "Reserve Fund" means the fund by that name established pursuant to Section 4.03(a) hereof. "Reserve Requirement" means, as of any date of calculation an amount equal to the lesser of(i) the then Maximum Annual Debt Service, or (ii) eight percent (8%) of the initial principal amount of the Bonds issued hereunder. "Resolution" means Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001, authorizing the issuance of the Bonds.. "Resolution of Formation" means Resolution 6161, adopted by the City Council of the City on June 18, 1990,forming the District. "Resolution of Intention" means, collectively, Resolution 6142 and Resolution 6143, adopted by the City Council of the City on May 7, 1990 respectively, indicating the intention of the City to form the District. "S&P" means Standard & Poor's Credit Market Services, a division of McGraw-Hill, and its successors and assigns. "Securities Depositories" means The Depository Trust Company, 711 Stewart Avenue, Garden City, New York 11530, Fax-(516) 227-4039 or 4190; and, in accordance with then current guidelines of the Securities and Exchange 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. "Services" means the services more particularly described as such in Exhibit A to the Resolution of Formation. "Services Fund" means the fund by that name established by Section 3.06 hereof. "Special Tax Fund" means the fund by that name established by Section 3.03(a) hereof. "Special Tax Revenues" means the proceeds of the Special Taxes received by the City, including any scheduled payments thereof, interest 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 interest,but shall not include any interest or penalties in excess of the interest due on the Bonds collected in connection with any such foreclosure. "Special Taxes" means the special taxes levied by the City Council within the District pursuant to the Act and this Agreement. "State" means the State of California. "Supplemental Agreement"means an agreement the execution of which is authorized by a resolution which has been duly adopted by the City 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. -11- ARTICLE H: THE BONDS Section 2.01.Principal Amount;Designation.Bonds in the aggregate principal amount of two million one hundred fifty-five thousand dollars ($2,155,000) 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. The Bonds shall be designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds". No additional bonds are authorized to be issued hereunder. Section 2.02. Terms of Bonds. (a) Form; Denominations. The Bonds shall be issued as fully registered Bonds without coupons in denominations of $5,000 or any integral multiple thereof. Bonds shall be lettered and numbered in a customary manner as determined by the Fiscal Agent. (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 on October 1,in the years and shall bear interest at the interest rates per annum.set forth in the following table: Maturity Principal Interest (October 1) Amount Rate 2007 $ 500,000 4.00% 2012 510,000 4.75 2020 1,145,000 5.40 (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 by first class mail to the registered Owner thereof at such registered Owner's -12- 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 by wire transfer (i) to the Depository(so long as the Bonds are in book-entry form pursuant to Section 2.13), or (ii) to an account within the United States made on such Interest Payment Date upon written 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. Section 2.03. Redemption. (a) Redemption Dates. (i) Optional Redemption. The Bonds are subject to redemption prior to their stated maturity on any date on or after October 1, 2011, as a whole or in part, upon payment from any source of funds available for that purpose, at a redemption price equal to the principal amount of Bonds to be redeemed, together with accrued interest thereon to the date fixed for redemption,without premium. (ii)Mandatory Sinking Payment Redemption. (A) Bonds Maturing on October 1, 2007. The Bonds maturing on October 1, 2007, are subject to mandatory sinking payment redemption in part on October 1, 2002, and on each October 1 thereafter to and including October 1, 2007, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2002 $85,000 2005 $85,000 2003 75,000 2006 85,000 2004 80,000 2007(maturity) 90,000 The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (B) Bonds Maturing on October 1, 2012. The Bonds maturing on October 1, 2012, are subject to mandatory sinking payment redemption in part on October 1, 2008, and on each October 1 thereafter to and including October 1, 2012, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2008 $95,000 2011 $110,000 2009 95,000 2012(maturity) 110,000 2010 100,000 -13- The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service,as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (c) Bonds Maturing on October 1, 2020. The Bonds maturing on October 1, 2020, are subject to mandatory sinking payment redemption in part on October 1, 2013, and on each October 1 thereafter to and including October 1, 2020, 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 payments as follows: Redemption Date Redemption Date (October 1 Amount (October 1 Amount 2013 $120,000 2017 $145,000 2014 125,000 2018 155,000 2015 130,000 2019 160,000 2016 140,000 2020(maturity) 170,000 The amounts in the foregoing table shall be reduced pro rata,in order to maintain substantially level debt service, as a result of any prior partial redemption of the Bonds pursuant to Section 2.03(a)(i) above. (iii) Purchase In Lieu of Redemption. In lieu of redemption under this Section 2.03(a), moneys in the Bond 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 executed by the Finance Officer 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, any redemption premium due thereon, plus interest accrued to the date of purchase. The Fiscal Agent shall be absolutely protected and shall incur no liability in relying on such Officer's Certificate. (b) Notice to Fiscal Agent. The City, by Officer's Certificate executed by the Finance Officer, shall give the Fiscal Agent written notice of its intention to redeem Bonds pursuant to subsection (a)(i) (including the maturities of Bonds to be redeemed) not less than sixty (60) days prior to the applicable redemption date, unless the Fiscal Agent shall agree to a shorter notice period in its sole discretion. (c) 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 Securities Depositories and 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 registration books 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 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.The cost of mailing any such redemption notice and any expenses incurred by the Fiscal Agent in connection therewith shall be paid by the City. -14- 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 select the Bonds to be redeemed, from all Bonds or such given portion thereof not previously called for redemption, by lot in any manner which the Fiscal Agent deems appropriate. 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. (d) 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,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 no interest shall accrue thereon from and after the redemption date specified in the notice of redemption. All Bonds redeemed and purchased by the Fiscal Agent pursuant to this Section 2.03 shall be canceled by the Fiscal Agent. The Fiscal Agent shall destroy the canceled Bonds in accordance with the Fiscal Agent's retention policy then in effect. Section 2.04. Form of Bonds. The Bonds, the Fiscal Agent's certificate of authentication and the assignment, to appear thereon,shall be substantially in the forms,respectively,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 2.05. Execution of Bonds. The Bonds shall be executed on behalf of the City by the manual or facsimile signatures of its Mayor and its 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,manually 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 2.06. 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 2.08 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 acceptable to 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 -15- Bonds shall be surrendered for transfer, the City shall execute and the Fiscal Agent shall authenticate and deliver a new Bond or Bonds, for a like aggregate principal amount of authorized denominations. 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. Section 2.07. Exchange of Bonds. Bonds may be exchanged at the Principal Office of the Fiscal Agent solely for a like aggregate principal amount of Bonds of authorized denominations and of the same 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. Section 2.08. 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 (the 'Bond Register") 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 2.09. 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 2.10. Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated; at the expense of the Owner of said Bond, the City shall execute and the Fiscal Agent shall authenticate and deliver a replacement 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 -16- be canceled by it and destroyed by the Fiscal Agent, in accordance with the Fiscal Agent's retention policy then in effect. If any Bond shall be lost, destroyed or stolen,the City shall execute and the Fiscal Agent shall authenticate and deliver a replacement Bond of like tenor and principal amount in lieu of and in substitution for the Bond so lost, destroyed or stolen, at the expense of the Owner, but only following provision by the Owner to the Fiscal Agent of indemnity for the City and the Fiscal Agent satisfactory to the Fiscal Agent. The City may require payment of a sum not exceeding the actual cost of preparing each a replacement Bond delivered under this Section 2.10 and the City and the Fiscal Agent may require payment of the expenses which may be incurred by the City and the Fiscal Agent for the preparation, execution, authentication and delivery thereof. Any Bond delivered under the provisions of this Section 2.10 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 2.11. Limited Obligation. All obligations of the City under this Agreement and the Bonds shall not be general obligations of the City, but shall be limited obligations, payable solely from the Special Tax Revenues and the funds pledged therefore hereunder. Neither the faith and credit of the City nor of the State or any political subdivision thereof is pledged to the payment of the Bonds. Section 2.12. No Acceleration. The principal of the Bonds shall not be subject to acceleration hereunder.Nothing in this Section 2.12 shall in any way prohibit the redemption of Bonds under Section 2.03 hereof, or the defeasance of the Bonds and discharge of this Agreement under Section 9.03 hereof. Section 2.13. 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 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 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 -17- 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 redemption 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 2.06 hereof, references to "Cede & Co." in this Section 2.13 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 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 2.06. To the extent that the Beneficial Owners are designated as the transferee by the Owners, in accordance with Section 2.06, the Bonds will be delivered to such Beneficial Owners as soon as practicable. -18- ARTICLE III ISSUANCE OF BONDS Section 3.01. 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 2.01 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. The Fiscal Agent is hereby authorized and directed to authenticate the Bonds and deliver them to the Original Purchaser, upon receipt of the purchase price for the Bonds. Section 3.02. Application of Proceeds of Sale of Bonds and Other Moneys. (a)The Proceeds of the purchase of the Bonds by the Original Purchaser shall be paid to the Fiscal Agent, who shall forthwith set aside, pay over and deposit such Proceeds on the Closing Date as follows: (i) Deposit in the Costs of Issuance Fund an amount equal to$77,425.00; (ii) Deposit in the Reserve Fund an amount equal to $172,400; and (iii) Transfer to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund, an amount equal to $1,881,470.00. (b)In addition to the foregoing,on the Closing Date the Finance Officer shall transfer or cause to be transferred certain moneys held with respect to the Prior Bonds as follows: (i) Transfer to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund $192,487.00, derived from amounts on deposit in the reserve fund established for the Prior Bonds, and (ii) Transfer to the Escrow Bank for deposit by the Escrow Bank in the Escrow Fund$52,328.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds; (iii) Transfer to the City for deposit in the Services Fund $668,403.00, derived from amounts on deposit in the bond fund established for the Prior Bonds, (iv) Transfer to the City for deposit in the Administrative Expense Fund $10,958.41, derived from amounts on deposit in the administrative expense fund established for the Prior Bonds, and (v) Transfer to the City $32,250.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds, to be used to complete the Project. -19- Section 3.03. Special Tax Fund. (a) Establishment of Special Tax Fund. There is hereby established as a separate account to be held by the Finance Officer, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Special Tax Fund (which account may be maintained on the City's books as an account within the Administrative Expense Fund) to the credit of which the Finance Officer shall deposit, immediately upon receipt, all Special Tax Revenue received by the City and any amounts required by Sections 3.04(b) or 3.06(b) to be deposited therein. Moneys in the Special Tax Fund shall be held by the Finance Officer for the benefit of the City and the Owners of the Bonds, shall be disbursed as provided below and, pending any disbursement, shall be subject to a lien in favor of the Owners of the Bonds. (b) Disbursements. The Finance Officer shall withdraw from the Special Tax Fund and transfer: (i) to the Administrative Expense Fund, whenever required for the purposes of such fund, an amount equal to that portion of any Special Tax Revenues received which are attributable to the levy of Special Taxes for Administrative Expenses (determined by multiplying the aggregate Special Taxes received by a fraction the numerator of which is the percentage of the aggregate Special Tax levy, to which such Special Taxes received pertain, constituting Administrative Expenses and the denominator of which is one hundred), (ii) to the Fiscal Agent for deposit in the Bond Fund, (a) within thirty (30) days of receipt of any Special Tax Revenue during any period that principal and/or interest is past due on the Bonds, an amount equal to any principal or interest on the Bonds not paid when due, together with interest thereon at the interest rate on the Bonds from the date such payment was due to the date of transfer, and (b)before each Interest Payment Date, an amount, taking into account any amounts then on deposit in the Bond Fund, such that the amount in the Bond Fund equals the principal, premium, if any, and interest due on the Bonds on the Interest Payment Date; (iii) before each Interest Payment Date, and following any transfers referred to in the preceding clauses (i) and (ii) above, to the Reserve Fund an amount, taking into account amounts then on deposit in the Reserve Fund, such that the amount in the Reserve Fund equals the Reserve Requirement, and (iv) to the Services Fund, on October 2 of each year, all then remaining amounts; provided that no such transfers shall exceed the amount then available to be transferred from the Special Tax Fund. (c) Investment. Moneys in the Special Tax Fund shall be invested and deposited by the Finance Officer in accordance with Section 6.01 hereof. 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. Section 3.04. Administrative Expense Fund. (a) Establishment of Administrative Expense Fund. There is hereby established as a separate account to be held by the Finance Officer, the Community Facilities District No. 1990- 1 2001 Special Tax Refunding Bonds Administrative Expense Fund to the credit of which deposits shall be made as required by Section 3.03(b). Moneys in the Administrative Expense Fund shall be held by the Finance Officer for the benefit of the City, and shall be disbursed as provided below. (b) Disbursement. Amounts in the Administrative Expense Fund shall be withdrawn by the Finance Officer and paid to the City or its order upon receipt by the Finance Officer of an Officer's Certificate executed by the Finance Officer substantially in the form of Exhibit B hereto stating the amount to be withdrawn, that such amount is to be used to pay an Administrative Expense and the nature of such Administrative Expense. -20- Annually, on the last day of each Fiscal Year, the Finance Officer shall withdraw from the Administrative Expense Fund and transfer to the Special Tax Fund an amount equal to the amount, if any, then on deposit in the Administrative Expense Fund which is in excess of an amount necessary to pay any Administrative Expenses incurred but not yet paid. (c) Investment. Moneys in the Administrative Expense Fund shall be invested and deposited by the Finance Officer in accordance with Section 6.01 hereof. Interest earnings and profits resulting from said investment shall be retained by the Finance Officer in the Administrative Expense Fund to be used for the purposes of such fund. Section 3.05. Costs of Issuance Fund. (a) Establishment of Costs of Issuance Fund. There is hereby established as a separate account to be held by the Fiscal Agent, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Costs of Issuance Fund, to the credit of which a deposit shall be made as required by Section 3.02(a)(i). Moneys in the Costs of Issuance Fund shall be held by the Fiscal Agent for the benefit of the City and shall be disbursed as provided in subsection (b) of this Section 3.05 for the payment or reimbursement of Costs of Issuance. (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 substantially in the form of Exhibit C hereto executed by the Finance Officer containing respective amounts to be paid to the designated payees, and delivered to the Fiscal Agent. (c)Investment. Moneys in the Costs of Issuance Fund shall be invested and deposited by the Fiscal Agent in accordance with Section 6.01 hereof. 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. (d) Closing of Fund.The Fiscal Agent shall maintain the Costs of Issuance Fund until the earlier of(i) May 1,2002, or (ii) the date on which the Finance Officer has certified to the Fiscal Agent in writing that all known Costs of Issuance have been paid, and then the Fiscal Agent shall transfer any moneys remaining therein, including any investment earnings thereon, to the Bond Fund to be used for purposes of the Bond Fund. Section 3.06. Services Fund. (a) Establishment of Services Fund. There is hereby established as a separate account to be held by the Finance Officer, the Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Services Fund, to the credit of which deposits shall be made as required by Section 3.03(b).Moneys in the Services Fund shall be held in trust by the Finance Officer for the benefit of the City, and shall be disbursed as provided below. (b) Disbursement. Amounts in the Services Fund shall be withdrawn by the Finance Officer and paid to the City or its order upon receipt by the Finance Officer of an Officer's Certificate stating the amount to be withdrawn, that such amount is used to pay for a Service and the nature of such Service. (c) Investment. Moneys in the Services Fund shall be invested and deposited in accordance with Section 6.01 hereof. Interest earnings and profits resulting from said investment shall be retained by the Finance Officer in the Services Fund to be used for the purposes of such fund. -21- Section 3.07. Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be dependent upon the completion of the acquisition of the Project or upon the performance by any person of his obligation with respect to the Project. -99- ARTICLE IV SPECIAL TAX REVENUES; BOND FUND AND RESERVE FUND Section 4.01. 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 and all moneys deposited in the Bond Fund and the Reserve Fund, and,until disbursed as provided herein,in the Special Tax 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 9.03. Amounts in the Administrative Expense Fund, the Services Fund and the Costs of Issuance Fund are not pledged to the repayment of the Bonds. Any proceeds of condemnation, destruction or other disposition 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 4.02. Bond Fund. (a) Establishment of Bond Fund. There is hereby established as a separate account to be held by the Fiscal Agent the "Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Bond Fund" to the credit of which deposits shall be made as required by Section 3.03(b), Section 4.03 and any other amounts required to be deposited therein by this Agreement. Moneys in the Bond Fund shall be held by the Fiscal Agent for the benefit of the City and 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. (b) Disbursements. On each Interest Payment Date,the Fiscal Agent shall withdraw from the Bond Fund and pay to the Owners of the Bonds the principal of, and interest and any premium,due and payable on such Interest Payment Date on the Bonds, including any amounts due on the Bonds by reason of the sinking payments set forth in Section 2.03(a)(ii). Ten (10) Business Days prior to each Interest Payment Date, the Fiscal Agent shall determine if the amounts then on deposit in the Bond Fund are sufficient to pay the debt service due on the Bonds on the next Interest Payment Date. In the event that amounts in the Bond Fund are insufficient for such purpose, the Fiscal Agent promptly shall notify the Finance Officer by telephone(and confirm in writing) of the amount of the insufficiency. In the event that amounts in the Bond Fund are insufficient for the purpose set forth in the preceding paragraph with respect to any Interest Payment Date, the Fiscal Agent shall withdraw from the Reserve Fund, to the extent of any funds therein, an amount sufficient to cover the amount of such Bond Fund insufficiency. Amounts so withdrawn from the Reserve Fund shall be deposited in the Bond Fund. If,after the foregoing transfer,there are insufficient funds in the Bond Fund to make the payments provided for in the first sentence of the first paragraph of this Section 4.02(b), the Fiscal Agent shall apply the available funds first to the payment of interest on the Bonds, then to the payment of principal due on the Bonds other than by reason of sinking payments, and then to payment of principal due on the Bonds by reason of sinking payments. Any sinking payment not made in full as scheduled shall continue to bear interest at the interest rate on the -23- Bonds until;paid, and shall be paid from the first available amounts in the Bond Fund described in.clause (i) of the second sentence of the first paragraph of this Section 4.02(b). (c)Investment.Moneys in the Bond Fund shall be invested and deposited in accordance with Section 6.01'Interest earnings and profits resulting from such investment and deposit shall be retained in the Bond Fund. (d) Deficiency. If at any time it appears to the Fiscal Agent that there is a danger of deficiency in the Bond Fund and that the Fiscal Agent may be unable to pay debt service on the Bonds in a timely manner,.the Fiscal Agent shall report to the Finance Officer such fact. The City covenants to increase the levy of the Special Taxes in the next Fiscal Year (subject to the maximum amount authorized by the Resolution of Formation) in accordance with the procedures set forth in the Act for the purpose of curing Bond Fund deficiencies. If at any time the Fiscal Agent is unable to pay principal, interest and premium, if any, due on any Interest Payment Date for the Bonds due to insufficient funds in,the Bond Fund, or if funds are withdrawn from the Reserve Fund to pay principal and/or interest on the Bonds, the Fiscal Agent shall notify the Finance Officer in writing of such fact, and the Finance Officer shall notify the California Debt and Investment Advisory Commission of such fact within 10 days of such Interest Payment Date. Section 4.03. Reserve Fund. (a)Establishment of Fund. There is hereby established as a separate account to be held by the Fiscal Agent the "Community Facilities District No. 1990-1, 2001 Special Tax Refunding Bonds Reserve.Fund" to the credit of which a deposit shall be made as required by Section 3.02(a)(ii),which deposit, as of the Closing Date, is equal to (or in excess of) the initial Reserve Requirement,and deposits shall be made as provided in Section 3.03(b). 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 the 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 Reserve Fund. 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 of Excess of Reserve Requirement. Whenever, on or before any Interest Payment Date,or on any other date at the request of the Finance Officer, the amount in the Reserve Fund exceeds the Reserve Requirement, the Fiscal Agent shall provide written notice to the Finance Officer of the amount of the excess and shall transfer an amount equal to the excess from the Reserve Fund to the Bond Fund, to be applied to the payment of interest on the Bonds on the next Interest Payment Date. (d) Transfer for Rebate Purposes. Amounts in the Reserve Fund shall be withdrawn for purposes of making payment to the federal government to comply with Section 6.02, upon receipt by the Fiscal Agent of an Officer's Certificate specifying the amount to be withdrawn and to the effect that such amount is needed for rebate purposes. (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 -24- Fiscal Agent..shall, upon the written request of the Finance Officer, transfer any cash or Permitted Investments in the Reserve Fund Jo the Bond Fund to. be applied, on the next succeeding Interest Payment-Date to the payment and redemption,-in accordance with Section 4.02 or 2.03, as applicable, of all of the Outstanding Bonds. In the event that the amount so transferred from the Reserve Fund to the Bond Fund exceeds-the amount required to .pay and redeem the Outstanding Bonds, the balance.in the Reserve Fund shall be transferred to the Finance Officer.to be used by the City for any lawful purpose. Notwithstanding the foregoing, no amounts shall_be transferred from the Reserve Fund pursuant to_this Section 4.03(e)' until after the calculation, pursuant to Section 6.02, of any amounts due to the federal government following payment of the Bonds and withdrawal of any such amount under Section 4.03(d) for purposes of making such payment to the federal governments and payment of any fees and expenses due to the Fiscal Agent. (f)Investment.Moneys in the Reserve Fund shall be invested in accordance with Section 6.01. On or before each Interest Payment Date, if the amount on deposit in the Reserve Fund, equals the then Reserve Requirement, interest earnings and profits resulting from said investment shall be transferred by the Fiscal Agent to the Bond Fund, to be applied to the payment of interest on the Bonds on the next Interest Payment Date. -25- ARTICLE V OTHER COVENANTS OF THE CITY Section 5.01. 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. Section 5.02. Limited Obli ag lion. The Bonds are limited obligations payable solely from and secured solely by the Special Tax Revenues and the amounts in the Bond Fund, the Reserve Fund and the Special Tax Fund created hereunder. Section 5.03. Extension of Time for Payment. In order to prevent any.accumulation of claims for interest after maturity, the City shall not, 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 and premium, if any, of all of the Bonds then Outstanding and of all claims for interest which shall not have so extended or funded. Section 5.04. Against Encumbrances. The City will not 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 5.05. Books and Accounts. The City will keep,or cause to be kept, proper books of record and accounts, separate from all other records and accounts of the City, in which complete and correct entries shall be made of all transactions relating to the expenditure of amounts disbursed from the Administrative Expense Fund, the Services Fund and the Special Tax Fund and to the Special Tax Revenues. Such books of record and accounts shall during business hours and under reasonable conditions be subject to the inspection of the Fiscal Agent (who shall have no duty to inspect) and 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. 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 made by the Fiscal Agent relating to the expenditure of amounts disbursed from the Bond Fund,the Reserve Fund and the Cost of Issuance Fund. Such books of record and accounts shall,upon reasonable notice, during business hours be subject to the inspection of the City and 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. Section 5.06. Protection of Security and Rights of Owners. The City will preserve and protect the security for the Bonds and the rights of the Owners thereto, and will warrant and defend their rights to such security 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. -26- Section 5.07. Compliance with Law, Completion of Project. The City will comply with all applicable provisions of the Act and law in completing the acquisition of the Project. Section 5.08. Private Activity Bond Limitation. 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 5.09. 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 any of the Bonds to be "federally guaranteed"within the meaning of section 149(b) of the Code. Section 5.10. 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 a written notice to the Finance Officer stating the amount then on deposit in the Bond Fund and the Reserve Fund. The receipt of such notice by the Finance Officer shall in no way affect the obligations of the Finance Officer under the following two paragraphs. Upon receipt of a copy of such notice, the Finance Officer shall communicate with the Auditor or other appropriate official of the County 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 Officer shall effect the levy of the Special Taxes each Fiscal Year, in accordance with the Ordinance Levying Taxes by each August 1 that the Bonds are Outstanding,but in any event 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 tax roll: Upon the completion of the computation of the amounts of the levy, the Finance Officer 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 secured tax roll. The Finance Officer shall fix and levy the amount of Special Taxes within the District required for the payment of principal of, premium, if any, and interest on any outstanding bonds of the District becoming due and payable during the ensuing fiscal year, including any necessary replenishment or expenditure of the Reserve Fund for the Bonds, an amount estimated to be sufficient to pay the Administrative Expenses during such Fiscal Year, and for the payment of Services. The Special Taxes so levied shall not exceed the authorized amounts as provided in the proceedings pursuant to the Resolution of Formation. 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 times and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the general taxes on real property. Notwithstanding the foregoing, the Finance Officer may in his discretion cause the collection of any Special Taxes by direct, first class mail billing to the then owner of each.parcel so owned in lieu of billing for such Special Taxes in the same manner as general taxes as aforesaid. 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. -27- The Finance Officer is hereby authorized to employ consultants to assist in computing the levy of the Special Taxes hereunder and any reconciliation of amounts levied to amounts received.The fees and expenses of such consultants and the costs and expenses of the Finance Officer (including a charge for City staff time) in conducting its duties hereunder shall be an Administrative Expense hereunder. Section 5.11. 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 5.12. 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 5.13. 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 5.14. Annual State Reports. The following requirements shall apply to the Bonds: (a)Annual Reporting.Not later than October 30 of each calendar year,beginning with the October 30 first succeeding the Closing date, and in each calendar year thereafter until the October 30 following the final maturity of the Bonds, the Finance Officer shall cause the following information to be supplied to CDIAC: (i) the principal amount of the Bonds Outstanding; (ii) the balance in the Reserve Fund; (iii) that no capitalized interest was funded for the Bonds; (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;and (v) the assessed value of all parcels in the District subject to the levy of the Special Taxes as shown in the 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, the Fiscal Agent shall notify the Finance Officer of such failure or withdrawal in writing.The Finance Officer shall notify CDIAC and the Original Purchasers of such failure or withdrawal within 10 days of such failure or withdrawal. (c) Amendment. The reporting requirements of this Section 5.14 shall be amended from time to time, without action by the City or the Fiscal Agent, to reflect any amendments to Section 53359.5(b) or Section 53359.5(c) of the Act. Notwithstanding the foregoing, any such amendment shall not, in itself, affect the City's obligations under the Continuing Disclosure Certificate. (d) No Liability. None of the City and its officers, agents and employees, the Finance Officer or the Fiscal Agent shall be liable for any inadvertent error in reporting the information required by this Section 5.14. -28- Sections 15.-Covenant fo Foreclose'Pursuant to Section 53356.1 of the'Act, the City. hereby covenants with and for the benefit of ahe owners-of the Bonds that :it..will order, and. cause to be commenced as hereinafter provided,and thereafter:diligently prosecute to..judgment (unless such'delinquency is theretofore.:brought current), an action in the superior',court to foreclose the_lien of.any Special:Tax or installment thereof not paid when.due as provided in the following two paragraphs. The Finance:Officer shall notify the City Attorney of any such delinquency of: which it is aware, and .the 'City Attorney-shall commence, or cause` to be commenced,such proceedings. On or about-August 31st of each=Fiscal Year, the Finance Officer `shall compare the amount-of Special: Taxes theretofore levied in the District to the:amount of Special Tax Revenues theretofore received by the City,and: (a)^Individual Delinquencies. If the -Finance Officer determines that any single parcel subject to the.Special Tax'in the District is delinquent in the payment of Special Taxes in the aggregate amount of $5,000 or more, then the Finance Officer shall send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner within 45: days of such determination, and (if the delinquency remains uncured) foreclosure proceedings shall be commenced by the City within 90 days of such determination. (b)Aggregate Delinquencies.If the Finance Officer determines that (i) the total amount of delinquent Special Tax for the prior Fiscal`Year for the entire District, (including the total of delinquencies;under subsection (a) above),exceeds 5%of the total Special Tax due and payable for the prior iscal Year, or (ii) there are ten (10) or fewer owners of real property within the District, determined by reference to the latest available secured property tax roll of the County, the City shall notify or cause to be notified property owners who are then delinquent in the payment of Special Taxes(and demand immediate payment of the delinquency)within 45 days of such determination, and shall commence foreclosure proceedings within 90 days of such determination against each parcel of land in the District with a Special Tax delinquency. The City Attorney is hereby authorized to employ counsel to conduct any such foreclosure proceedings.The fees and expenses of any such counsel and costs and expenses of the City Attorney(including a charge for City staff time) in conducting foreclosure proceedings shall be an Administrative Expense hereunder. Section 5.16. Continuing Disclosure to Owners. The City hereby covenants and agrees that it will comply with and carry out all of .the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Agreement, failure of the City to comply with the Continuing Disclosure Certificate shall not be considered a default hereunder; however, any Participating Underwriter or any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate to compel performance by the City of its obligations thereunder,including seeking mandate or specific performance by court order. Section 5.17. No Additional Bonds. The City shall not issue any additional bonds or incur any additional indebtedness (other than Administrative Expenses) secured by a pledge of Special Taxes or any amounts in any funds or accounts established hereunder. Section 5.18. Yield of the Bonds. In determining the yield of the Bonds to comply with Section 5.13 and 6.02 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. -29- Section 5.19. Reduction of Special Taxes. The City covenants and agrees to not consent or conduct proceedings with respect to a reduction in the maximum Special Taxes that may be levied in the District below an amount, for any Fiscal Year, equal to 110% of Maximum Annual Debt Service.It is hereby acknowledged that Bondowners are purchasing the Bonds in reliance on the foregoing covenant, and that said covenant is necessary to assure the full and timely payment of the Bonds. -30- ARTICLE VI INVESTMENTS; DISPOSITION OF INVESTMENT PROCEEDS; LIABILITY OF THE CITY Section 6.01. Deposit and Investment of Moneys in Funds. Moneys in any fund or account created or established by this Agreement and held by the Fiscal Agent shall be invested by the Fiscal Agent in Permitted Investments,as directed pursuant to written instructions of the Finance Officer filed with the Fiscal Agent at least two (2) Business Day in advance of the making of such investments. Upon receipt of such written instructions, the Fiscal Agent is authorized to act thereon without further inquiry and shall be absolutely protected and shall incur no liability in so acting in accordance with such instructions. In the absence of any such written instructions, the Fiscal Agent shall invest any such moneys in Permitted Investments described in clause (f) of the definition thereof. The Fiscal Agent shall be deemed to have conclusively complied with the Fair Market Value requirement.if it invests such moneys in Permitted Investments described in clause (f) of the definition thereof in the absence of written instructions from the City. Moneys in any fund or account created or established by this Agreement and held by the Finance Officer shall be invested by the Finance Officer in Permitted Investments,which by their terms mature prior to the date on which such moneys are required to be paid out hereunder.Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account, subject, however, to the requirements of this Agreement for transfer of interest earnings and profits resulting from investment of amounts in funds and accounts.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 or the Finance Officer may act as principal or agent in the acquisition or disposition of any investment. Neither the Fiscal Agent nor the Finance Officer shall incur any liability for losses arising from any investments made pursuant to this Section 6.01. 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 or the Code) at Fair Market Value. For purposes of any Fair Market Value determination hereunder,the Fiscal Agent shall be entitled to conclusively rely on a Written Certificate of the City and shall be fully protected in relying thereon. Investments in funds or accounts (or portions thereof) that are subject to a yield restriction under 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). 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 or the Finance Officer hereunder. The Fiscal Agent or the Finance Officer, as applicable, shall sell 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 Officer shall be liable or responsible for any loss resulting from the acquisition or disposition of such investment security in accordance herewith. The City acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the City the right to receive brokerage confirmations -31- of security transactions as they occur,the City specifically waives receipt of such confirmations to the extent permitted by law.The Fiscal Agent will furnish the City periodic cash transaction statements which include detail for all investment transactions made by the Fiscal Agent hereunder. Section 6.02. Rebate of Excess Investment Earnings to the United States. 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. The City shall withdraw such amounts from the Administrative Expense Fund as necessary to make any required rebate payments on the Bonds, and pay such amounts to the federal government as required by the Code and the Regulations.In the event of any shortfall in amounts available for such purpose in the Administrative Expense Fund to make such payments, the Finance Officer shall make such payment from any amounts available in the Reserve Fund pursuant to Section 4.03 or from any other lawfully available funds of the City. Any fees or expenses incurred by the City under or pursuant to this Section 6.02 shall be Administrative Expenses. In order to provide for the administration of this Section 6.02, the Finance Officer may provide for the employment of independent attorneys, accountants and consultants compensated on such reasonable basis as the Finance Officer may deem appropriate-and in addition, and without limitation of the provisions of Sections 7.01 and 7.02 hereof, the Finance Officer may rely conclusively upon and be fully protected from all liability in relying upon the opinions, determinations, calculations and advice of such agents, attorneys and consultants employed hereunder. Section 6.03.Limited Obligation.The City's obligations hereunder are limited obligations payable solely from and secured solely by the Special Tax Revenues and the amounts in the Special Tax Fund,the Reserve Fund and the Bond Fund created hereunder. Section 6.04. 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. 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 bad faith, the City,including the Finance Officer,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 Officer,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. No provision of this Agreement shall require the City to expend or risk its own general funds 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. -32- The City 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. The City 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 his title thereto satisfactorily established, if disputed. Whenever in the administration of its duties under this Agreement the City or the Finance Officer 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 and such certificate shall be full warrant to the City and the Finance Officer 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 Officer may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 6.05. Employment of Agents by City. In order to perform its duties and obligations hereunder, the City 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. -33- ARTICLE VII THE FISCAL AGENT Section 7.01. Appointment of Fiscal Agent. U.S. Bank Trust 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 7.01 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.The Fiscal Agent shall give the Finance Officer and the Finance Officer written notice of any such succession hereunder. 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 this Section 7.01, 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 by certified mail return receipt requested, 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 only 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 7.01 within forty-five (45) days after the Fiscal Agent shall have given to the City written notice or after a vacancy in the office of the Fiscal Agent shall have occurred by reason of its inability to act, the Fiscal Agent, at the expense of the City, 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, 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 Officer of the City in trust for the benefit of the Owners. The City covenants for the direct benefit of the Owners that its Finance Officer 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. Section 7.02. 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, nor -34- makes:any:representations as to the validity or::sufficiency of this Agreement or of the Bonds, nor shall the Fiscal Agent incur any responsibility in respect thereof, other than-m' 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 misconduct. 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. The Fiscal Agent may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein,upon certificates documents, written instructions or opinions furnished to the Fiscal Agent and conforming to the requirements of this Agreement; but in.the case of any such certificates, documents, written instructions 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 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 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 bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements of the City or the District herein or of any of the documents executed by the City or the District in connection with the Bonds,or as to the existence of a default or event of default thereunder. The Fiscal Agent shall not be liable for any error of judgment made in good faith by a responsible officer of the Fiscal Agent 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. 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 indemnity satisfactory to the Fiscal Agent 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. All indemnifications and releases from liability granted to the Fiscal Agent hereunder shall extend to the directors,officers and employees of the Fiscal Agent. Section 7.03. 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 monthly statements reporting funds held and transactions by the Fiscal Agent,including the value of any investments held by the Fiscal Agent. -35- Section 7.04. 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, written instructions, 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;suffered or omitted by it hereunder 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 his 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 of the City, 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 7.05. Compensation, Indemnification. The City shall pay to the Fiscal Agent from time to time reasonable compensation for all services rendered as Fiscal Agent under this Agreement, and also all reasonable expenses, charges, counsel fees and other disbursements, including those of its attorneys (including the allocated costs of in-house 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 costs, expenses, claims or liabilities of any kind whatsoever, including those of its attorneys 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 obligations of the City under this Section 7.05 shall survive resignation or removal of the Fiscal Agent under this Agreement, but any monetary obligation of the City arising under this Section 7.05 shall be limited solely to amounts on deposit in the Administrative Expense Fund. -36- ARTICLE VHI MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.01. Amendments Permitted. This Agreement and the rights and obligations of the City 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 8.04. 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 or this Agreement), or (iii)reduce the percentage of Bonds required for the amendment hereof. 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 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; (b) to make modifications not adversely affecting any Outstanding Bonds of the City 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 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;or (d) to make such additions, deletions or modifications as may be necessary or desirable to assure exclusion from gross income for federal income tax purposes of interest on the Bonds. Any amendment of this Agreement may not modify any of the rights or obligations of the Fiscal Agent without its written consent. The Fiscal Agent shall be furnished an opinion of counsel that any such Supplemental Agreement entered into by the City and the Fiscal Agent complies with the provisions of this Section 8.01 and the Fiscal Agent may conclusively rely on such opinion and shall be absolutely protected in so relying. Section 8.02. Owners'Meetines.The City 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. Section 8.03.Procedure for Amendment with Written Consent of Owners. The City 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 8.01, to take effect when and as provided in this Section -37- 8.03. A`copy:of such'.Supplemental Agreement, togetl er With a request.to Owners for .their consent.thereto, shall be mailed by.first-class mail, by the:Fiscal Agent, at the expense of the City), 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 8.03 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 8.04)..and.a notice shall have been mailed as hereinafter in this Section.8.03 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 9.04 hereof.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 8.03 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 8.03 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 8.03 (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 8.03 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 City and the Owners of all Bonds at the expiration of sixty (60) 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 sixty-day period. Section 8.04. Disqualified Bonds. Bonds owned or held for the account of the 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. Section 8.05. Effect of Supplemental Agreement. From and after the time any Supplemental Agreement becomes effective pursuant to this Article VIR,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, the Fiscal Agent 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 8.06. Endorsement or Replacement of Bonds Issued After Amendments. The City 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, as to such action. In that case, upon demand of the Owner of any Bond Outstanding at such effective date and upon presentation of his Bond for that purpose at the -38- 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 may determine that new Bonds, so.modified as in the opinion:of the City is necessary to conform to such Owners' action,shall be prepared; executed and .delivered.,In that case, upon demand of the Owner of any Bondsthen Outstanding,such new:Bonds shall be exchanged at the Principal Office of the Fiscal Agerit.without cost to any Owner; for Bonds then Outstanding, upon surrender of such Bonds. Section 8.07. Amendatory Endorsement of Bonds. The provisions of this Article VIR 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. -39- ARTICLE DC MISCELLANEOUS Section 9.01. 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 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 9.02. 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 referredto, 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 9.03. Discharge of Agreement. If the City shall pay and discharge the entire indebtedness on all 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,all 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 4.02 and 4.03 hereof is fully sufficient to pay all Bonds Outstanding, including all principal, interest and redemption premiums;or (c) by irrevocably depositing with the Fiscal Agent, in trust, cash and/or noncallable Federal Securities in such amount as the City shall determine, as confirmed by Bond Counsel or 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 4.02 and 4.03 (to the extent invested in Federal Securities), be fully sufficient to pay and discharge the indebtedness on all Bonds (including all principal, interest and redemption premiums) at or before their respective maturity dates; 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 Agreement with respect to all Bonds Outstanding shall cease and terminate, except only the obligations of the City under Section 5.13 and 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, and the obligation of the City to pay all amounts owing to the Fiscal Agent pursuant to Section 7.05 hereof; and thereafter Special Taxes shall not be payable to the Fiscal Agent. Notice of such election shall be filed with the Fiscal Agent. The satisfaction and discharge of this Fiscal Agent Agreement shall be without prejudice to the rights of the Fiscal Agent to charge and be reimbursed by the City for the expenses which it shall thereafter incur in connection therewith. Any funds thereafter held by the Fiscal Agent upon payment of all fees and expenses of the Fiscal Agent which remain unclaimed for two (2) years after the principal of all Bonds has become due and payable, shall be paid over to the City as provided in Section 9.08 hereof and -40- the Fiscal Agent shall thereupon be 'released and discharged with; respect.'-thereto and the Owners'of such Bonds shall look only to the City for payment of such Bonds, Section<9.04 Execution of`Docum'ents.and Proof of Ownership by Owners. Any request, declaration or;other instrument which this'Agreement may require or permit to-be executed by Owners,maybe 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,br of such writing appointing such.atforney,°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 registration books maintained by the Fiscal Agent pursuant to Section 2.08 hereof. 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 9.05.Waiver of Personal Liability. No Councilmember,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 9.06. 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: City of Huntington Beach,California 2000 Main Street Huntington Beach,CA 92648 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: U.S.Bank Trust National Association 550 South Hope Street,Suite 500 Los Angeles, CA 90071 Attention:Corporate Trust Services Ref:City of Huntington Beach CFD 1990-12001 Special Tax Refunding Bonds Section 9.07. Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Agreement shall for any reason be held by a court of competent jurisdiction to be illegal or -41- 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 issuance 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 9.08. 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 payment of such principal, interest and premium have become payable,if such moneys were 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 of such Bonds shall look only to the City for the payment of the principal of, and interest and any premium on,such Bonds.Any right of any Owner to look to the City for such payment shall survive only so long as required under applicable law. Section 9.09. Applicable Law. This Agreement shall be governed by and enforced in accordance with the laws of the State applicable to contracts made and performed in the State. Section 9.10. 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 9.11. 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 9.12. 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 from and after such date. Section 9.13. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original. -42- IN WITNESS WHEREOF, the City has caused this Agreement to be executed in its name and the Fiscal Agent, in token of its acceptance of the duties of the Fiscal Agent hereunder, has caused this Agreement to be executed in its name, all as of November 1,2001. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) .i By —�,�q Director Administrative Services U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By: Authorized Officer IN WITNESS WHEREOF,the City has caused this Agreement to be executed in its name and the Fiscal Agent, in token of its acceptance of the duties of the Fiscal Agent hereunder, has caused this Agreement to be executed in its name, all as of November 1,2001. CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By City Administrator U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By: Authorized Officer -43- EXHIBIT A FORM OF BOND No. * *$ UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF ORANGE CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BOND INTEREST RATE MATURITY DATE BOND DATE CUSIP# October 1, November 14, 2001 REGISTERED OWNER: PRINCIPAL AMOUNT: The City of Huntington Beach, California (the "City") for and on behalf of the City's Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), for value received, hereby promises to pay solely from the Special Tax (as hereinafter defined) to be collected in the District or amounts in certain 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 April 1 and October 1, commencing April 1, 2002, 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 U.S. Bank Trust 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 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. 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; Exhibit A Page 1 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. The Bonds are not general obligations of the City, but are limited obligations payable solely from the revenues and funds pledged therefor under the Agreement. Neither the faith and credit nor the taxing power of the City (except to the limited extent set forth in the Agreement) or the State of California or any political subdivision thereof is pledged to the payment of the Bonds. This Bond is one of a duly authorized issue of bonds in the aggregate principal amount of $2,155,000 approved by resolution of the City Council of the City on October 15, 2001 (the "Resolution"), 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 refunding outstanding bonds of the City issued for the District, and is one of the series of bonds designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" (the 'Bonds"). The issuance of the Bonds and the terms and conditions thereof are provided for by a Fiscal Agent Agreement, dated as of November 1, 2001,between the City and the Fiscal Agent (the "Agreement") and this reference incorporates the Agreement herein, and by acceptance hereof the owner of this Bond assents to said terms and conditions.The Agreement is.authorized under, this Bond is issued under and both 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 this Bond are payable solely from the annual special tax authorized under the Mello- Roos Act to be collected within the District (the "Special Tax") and certain funds held under the Agreement. Any tax for the payment hereof shall be limited to the Special Tax, except to the extent that provision for payment has been made by the City,as may be permitted by law. The Bonds do not constitute obligations of the City for which the City is obligated to levy or pledge, or has levied or pledged,general or special taxation other than described hereinabove. The Bonds may be redeemed prior to their stated maturities, in whole or in part, on October 1, 2011, or on any date thereafter, at a redemption price equal to the principal amount thereof, together with accrued interest to the date of redemption,without premium. The Bonds maturing on October 1, 2007, are subject to mandatory sinking payment redemption in part on the.October 1, 2002, and on each October 1 thereafter to and including October 1, 2007, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2002 $85,000 2005 $85,000 2003 75,000 2006 85,000 2004 80,000 2007(maturity) 90,000 The Bonds maturing on October 1, 2012, are subject to mandatory sinking payment redemption in part on the October 1, 2008, and on each October 1 thereafter to and including October 1, 2012, 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 payments as follows: Exhibit A Page 2 Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2008 $95,000 2011 $110,000 2009 95,000 2012(maturity) 110,000 2010 100,000 The Bonds maturing on October 1, 2020, are subject to mandatory sinking payment redemption in part.on the October 1, 2013,.and on each October 1 thereafter to and including October 1, 2020, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2013 $120,000 2017 $145,000 2014 125,000 2018 155,000 2015 130,000 2019 160,000 2016 140,000 2020(maturity) 170,000 In the event of a redemption of less than all of the Bonds, the Bonds shall be redeemed by lot within a maturity,and among maturities in the manner specified in the Agreement. 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. This Bond shall be registered in the name of the owner hereof, as to both principal and interest. 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 or (ii) with respect to a Bond after. such Bond has been selected for redemption. The Agreement and the rights and obligations of the City thereunder may be modified or amended as set forth therein. The principal of the Bonds is not subject to acceleration upon a default under the Agreement or any other document. This Bond shall not become valid or obligatory for any purpose until the certificate of authentication and registration hereon endorsed shall have been dated and manually signed by the Fiscal Agent. It is hereby certified,recite_d and declared by the City 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 Exhibit A Page 3 law, and that the amount of this Bond, together with all other indebtedness of the City, does not exceed any debt limit prescribed by the laws or Constitution of the State of California. Unless this Bond is presented by an authorized representative of The Depository Trust Company to the Fiscal Agent for registration of transfer, exchange or payment, and any Bond 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. IN WITNESS WHEREOF,City of Huntington Beach,California 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 the City Clerk. City Clerk Mayor [FORM OF FISCAL AGENT'S CERTIFICATE OF AUTHENTICATION AND REGISTRATION] This is one of the Bonds described in the Resolution and the Agreement which has been authenticated on U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By: Authorized Officer Exhibit A Page 4 FORM OF ASSIGNMENT For value received, the undersigned do(es)hereby sell, assign and transfer unto (Name,Address and Tax Identification or Social Security Number of Assignee) the within Bond and do(es)hereby irrevocably constitute and appoint , attorney, to transfer the same on the registration books of the Fiscal Agent, with full power of substitution in the premises. Dated: Signature Guaranteed: NOTICE: Signature(s) must be guaranteed by an NOTICE: The signature on this assignment must eligible guarantor. correspond 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 5 EXMBIT B CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM ADMINISTRATIVE EXPENSE FUND CERTIFICATE NO. The undersigned hereby states and certifies: (i) that I am the duly appointed, qualified and acting Finance Officer of the City of Huntington Beach, California, a municipal corporation duly organized and existing under the laws of the State of California (the "City") and as such, am familiar with the facts herein certified and am authorized to certify the same; (ii) that I am an "Authorized Officer", as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.04(b) of the Fiscal Agent Agreement, the undersigned hereby requests and authorizes the City Finance Officer to disburse from the Administrative Expense Fund established under the Fiscal Agent Agreement to each payee designated on Schedule A attached hereto and by this reference incorporated herein, the amount set forth opposite such payee, for payment or reimbursement of previous payment of Administrative Expenses (as that term is defined in the Fiscal Agent Agreement) as described on attached Schedule A;and (iv) that the disbursements described on the attached Schedule A constitute Administrative Expenses, and are properly chargeable to the Administrative Expense Fund. Dated: CITY OF HUNTINGTON BEACH, CALIFORNIA By: Finance Officer Exhibit B Page 1 SCHEDULE A Payee Name and Address Purpose of Obli a�; tion Amount Exhibit B Page 2 EXHIBIT C CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE REQUESTING DISBURSEMENT FROM COSTS OF ISSUANCE FUND CERTIFICATE NO. The undersigned hereby states and certifies: (i) that I am the duly appointed, qualified and acting Finance Officer of the City of Huntington Beach, California, a municipal corporation duly organized and existing under the laws of the State of California (the "City") and as such, am familiar with the facts herein certified and am authorized to certify the same; (ii) that I am an "Authorized Officer", as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as, fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.05(b) of the Fiscal Agent Agreement, the undersigned hereby requests and authorizes the Fiscal Agent to disburse from the Costs of Issuance Fund established under the Fiscal Agent Agreement to each payee designated on Schedule A attached hereto and by this reference incorporated herein, the amount set forth opposite such payee, for payment or reimbursement of previous payment of Costs of Issuance(as that term is defined in the Fiscal Agent Agreement) as described on attached Schedule A; and (iv) that the disbursements described on the attached Schedule.A constitute Costs of Issuance,and are properly chargeable to the Costs of Issuance Fund. Dated: CITY OF HUNTINGTON BEACH, CALIFORNIA By: Finance Officer Exhibit C Page 1 SCHEDULE.A Payee Name and Address Purpose of Obligation Amount Exhibit C Page 2 Quint&Thimmig LLP 09/24/01 10/18/01 FINAL 10/25/01 REVISED FINAL 10/29/01 CONTINUING DISCLOSURE CERTIFICATE This CONTINUING DISCLOSURE CERTIFICATE (the "Disclosure Certificate") is executed and delivered by the CITY OF HUNTINGTON BEACH, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "City") in connection with the issuance of $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"). The Bonds are being issued pursuant to the Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent(the "Fiscal Agent"). The City hereby covenants and agrees as follows: Section 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the holders and beneficial owners of the Bonds and in order to assist the Participating Underwriter 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 Certificate unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean U.S. Bank Trust National Association, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. The address of the initial Dissemination Agent is 550 South Hope Street, 5th Floor, Los Angeles, CA 90071, Attention: Corporate Trust Department. "Listed Events" shall mean any of the events listed in Section 5(a) of this Disclosure Certificate. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule.Information on the National Repositories as of a particular date is available on the Internet at www.sec.gov/consumer/nrmsir.htm. "Participating Underwriter" shall mean O'Connor SWS Securities. "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. 08003.05 "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 and Exchange Commission. As of the date of this Disclosure Certificate, there is no State Repository. Section 3. Provision of Annual Reports. (a) The City shall, or, pursuant to written direction, shall cause the Dissemination Agent to, not later than the last day of the eighth month after the end of the City's fiscal year, commencing with the report for the 2001-2002 Fiscal Year on April 30, 2002, provide to each Repository and the Participating Underwriter an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate. Not later than fifteen (15) Business Days prior to said date, the City shall provide the Annual Report to the Dissemination Agent (if other than the City). The City shall provide a written certification with each Annual Report furnished to the Dissemination Agent and the Fiscal Agent to the effect that such Annual Report constitutes the Annual Report required to be furnished by it hereunder. The Dissemination Agent and the Fiscal Agent may conclusively rely upon such certification of the City and shall have no duty or obligation to review such Annual Report. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may include by reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. If the City's fiscal year changes; it shall give notice of such change in the same manner as for a Listed Event under Section 5(c). (b) If the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the City shall send a notice to the Municipal Securities Rulemaking Board and the appropriate State Repository, if any, in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) 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 (ii) to the extent the Annual Report has been furnished to it, if the Dissemination Agent is other than the City,file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. .Section 4. Content of Annual Reports. The City's Annual Report shall contain or incorporate by reference the following: (a) Assessed value information (per the Orange County Assessor's last equalized tax roll prior to the September next preceding the Annual Report Date) with respect to (i) on an aggregate basis, all parcels currently subject to the Special Tax within the District, showing the total assessed valuation for all land and the total assessed valuation for all improvements within the District and (ii) on a parcel-by-parcel basis, each parcel currently subject to the Special Tax within the District,showing the assessed valuation of the real property component of the parcel and the assessed valuation of the improvements on the parcel; (b) In the event that the total delinquencies within the District as of August 1 in any year exceed 5% of the Special Tax for the previous year, delinquency information, including a list of all parcels delinquent in the payment of the Special Tax, amounts of delinquencies,length of delinquency and status of any foreclosure for each parcel listed; -2- (�) Status of any judicial foreclosure proceedings initiated by the City on behalf of the district as a result of delinquency in the payment of Special Taxes and the summary of the results of foreclosure sales,if available; (d) The principal amount of Bonds Outstanding and the balance in the Reserve Fund as of the September 30 next preceding the Annual Report Date; (e) In addition to any of the information expressly required to be provided under paragraphs (a) through (e) of this Section, the City shall provide such further information, if any, as may be necessary to make the specifically required statements, in the light of the circumstances under which they are made, not misleading. Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City 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 Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds,- if material: (1) Principal and interest payment delinquencies. (2) Non-payment related defaults. (3) Unscheduled draws on debt service reserves reflecting financial difficulties. (4) Unscheduled draws on credit enhancements reflecting financial difficulties. (5) Substitution of credit or liquidity providers,or their failure to perform. (6) Adverse tax opinions or events affecting the tax-exempt status of the security. (7) Modifications to rights of security holders. (8) Contingent or unscheduled bond calls. (9) Defeasances. (10) Release,substitution,or sale of property securing repayment of the securities. (11) Rating changes. (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law,the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository with a copy to the Fiscal Agent. Notwithstanding the foregoing, notice of Listed Events described in subsections(a)(8) and (9)need not be given under this subsection any earlier than the notice (if any)of the underlying event is given to holders of affected Bonds pursuant to the Fiscal Agent Agreement. Section 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the legal defeasance,prior redemption or payment in full-of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). -3- Section 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The Dissemination Agent may resign by providing thirty days' written notice to the City and the Fiscal Agent. Section 8. Amendment;Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure Certificate may be waived,provided that the following conditions are satisfied: (a) if the amendment or.waiver relates to the provisions of Sections 3(a), 4 or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds, or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel,have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule,as well as any change in circumstances;and (c) the proposed amendment or waiver either (i) is approved by holders of the Bonds in the manner provided in the Fiscal Agent Agreement for amendments to the Fiscal Agent Agreement with the consent of Bondowners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or beneficial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information 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.The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations with respect to the District. To,the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Repositories in the same manner as for a Listed Event under Section 5(c). Section 9.Additional Information.Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate 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 Certificate. If the City 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 Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. -4- Section 10. Default.In the event of a failure of the City to comply with any provision of this Disclosure Certificate the Fiscal Agent shall, upon written direction and only to the extent indemnified to its satisfaction from any liability,cost or expense,including fees and expenses of its attorneys,and any holder 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 City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed a default under the Fiscal Agent Agreement,and the sole remedy under this Disclosure Certificate in the event of any failure of the City to comply with this Disclosure Certificate shall be an action to compel performance. Section 11. Duties, Immunities and Liabilities of Dissemination Agent. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City 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 powers and duties hereunder, including the costs and expenses (including reasonable 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 for its services provided hereunder in accordance with its schedule of fees as amended from time to time, which schedule, as amended, shall be reasonably acceptable, and all expenses, reasonable legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Fiscal Agent shall have no duty or obligation to review any information provided to it hereunder and shall not be deemed to be acting in any fiduciary capacity for the District, the City, the bond owners, or any other party. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. -5- Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Fiscal Agent, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: November 14, 2001 CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS ARE By: AGREED AND ACCEPTED: U.S. BANK TRUST NATIONAL ASSOCIATION, as Dissemination Agent By: Title: -6- Section 12. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Fiscal Agent, the Dissemination Agent, the Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: November 14, 2001 CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By: AGREED AND ACCEPTED: U.S. BANK TRUST NATIONAL ASSOCIATION, as Dissemination Agent By: Title: VlOd- -6- EXHIBIT A NOTICE OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Huntington Beach,for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) Name of Bond Issue: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Date of Issuance: November 14, 2001 NOTICE IS HEREBY GIVEN that the City has not provided an Annual Report with respect to the above-named Bonds as required by Section 5.16 of the Fiscal Agent Agreement dated as of November 1, 2001 between the City and U.S. Bank Trust National Association. The City anticipates that the Annual Report will be filed by Dated: CITY OF HUNTINGTON BEACH, for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By cc: U.S. Bank Trust National Association -7- TH1E CITY OF HIINTt'NGTON BEACH The document you are viewing contains additional information that is not possible to produce electronically. For information on how to locate this document for viewing , please contact or visit the City Clerk's Office for assistance. 2000 Main Street 2"a Floor — City Hall Huntington Beach CA 92648 (714) 536-5227 Quint&Thimmig LLP 11/13/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE OF MAILING TO CDIAC I, Christine Tolentino, hereby state and certify that for and on behalf of the City of Huntington Beach,on the date hereof,I caused to be mailed a Report of Final Sale pertaining to the captioned financing, postage prepaid, to the California Debt Investment and Advisory Commission at P.O. Box 942809, Sacramento, California 94209-0001, a true copy of which Report is hereto attached. Dated: November 14, 2001 By Christine Tolentino, Project Manager Quint & Thimmig LLP 12007.01 REPORT OF FINAL SALE California Debt and Investment Advisory Commission For Office Use Only 915 Capitol Mall,Room 400,Sacramento,CA 95814 P.O.Box 942809,Sacramento,CA 94209-0001 Tel.:(916)653-3269 FAX:(916)654-7440 CDIAC#: 2 0 01-19 3 0 Under California Government Code Section 8855(i),"The issuer of any new public debt issue shall, not later than 45 days after signing of the bond purchase contract in a negotiated or private financing, or after the acceptance of a bid in a competitive offering,submit a report of final sale and official statement to the Commission.The Commission may require information to be submitted in the report of final sale that is considered appropriate." ISSUER NAME: CITY OF HUNTINGTON BEACH (If pool bond, list participants) ISSUE NAME: Special Tax Refuding Bonds CFD No. 1990-1(Goldenwest/Ellis Area) IF THIS A POOLED FINANCING,WHICH ISSUANCE STATUTE IS IT AUTHORIZED UNDER? 1) Marks-Roos local Bond Pooling Act 2) JPA Law 3) Installment Sales Agreement,Lease... 4) Housing Revenue Bond Law&Industrial Development Bond Law 5) Other WILL VALIDATION ACTION BE PURSUED: ❑ No ❑Yes ® Unknown ACTUAL SALE DATE: October 29, 2001 PRINCIPAL SOLD: $2,155,000.00 IS ANY PORTION OF THE DEBT FOR REFUNDING?t ❑No 0 Yes, refunding amount(including costs)$ 1,881,470.00 Issuer Contact: Name: Clay Martin Title: Director of Administrative Services Address: 2000 Main Street Huntington Beach, CA 92648 Phone: 714/536-551 1 ISSUER LOCATED IN Orange COUNTY Filing Contact:Name of individual(representing ®Bond Counsel, ❑Issuer, ❑Financial Advisor,or ❑Lead Underwriter) who completed this form and may be contacted for information: Name: Brian D.Ouint Firm/Agency: Quint&Thimmig LLP Address: One Embarcadero Center, Suite 2420 , San Francisco, CA 941 1 1-3737 Phone: (415) 765-1550 E-mail: bquint@qtllp.com Send acknowledgment/copies to:Candace Queiser c/o (hint&Thimmig I.I.P Name of individual to whom an invoice for the CDIAC issue fee should be sent:Z Name: Bill J. O'Connor Title: Address: 3 Civic Plaza, Ste. 100, Newport Beach,CA 92660 Phone: 949.717.2000 Section 53583(c)(2)(B)of the California Government Code requires that any local agency selling refunding bonds at.private sale or on a negotiated basis shall send a written statement,within two weeks after the bonds are sold,to the CDIAC explaining the reasons why the local agency determined to sell the bonds at a private sale or on a negotiated basis instead of at public sale. '- This fee is authorized by Section 8856 of the California Government Code and is charged to the lead underwriter or purchaser of the issue. The fee is administratively set by the Commission. The current fee schedule may be obtained from CD/AC. CDIAC:Report of Final Sale Page 2 FINANCING PARTICIPANTS (Firm name) OFFICE LOCATION (City/State) FINANCIAL ADVISOR: Harrell&Company Advisors, LLC Orange,CA LEAD UNDERWRrMR/PURCHASER:O'Connor SWS Securities Newport Beach,CA BOND COUNSEL: Quint&Thimmig LLP San Francisco,CA TRUSTEE(PAYINGAGENT:U.S. Bank Trust National Association Los Angeles.CA MATURITY SCHEDULE IS THE INTEREST ON THE DEBT EXEMPT FROM TAXATION? ❑Attached N Included in Official Statement Under State Law: ❑No (taxable) N Yes (tax-exempt) MATURITY STRUCTURE Under Federal law: ❑No(taxable) N Yes (tax-exempt) ❑ Serial(S) ❑Term(T) If the issue is federally tax-exempt, is interest a specific preference N Serial and term bonds or two or more term(B) item for the purpose of alternative minimum tax? ❑ Yes ❑No FINAL MATURITY DATE: 10/1/2020 INTEREST TYPE: ❑NIC ❑TIC ❑ Variable FIRST OPTIONAL CALL DATE: INTEREST COST: % SENIOR/SUBORDINATE STRUCTURE ❑ Yes N No CAPITAL APPRECIATION BOND: ❑ Yes N No OFFICIAL STATEMENT/OFFERING MEMORANDUM: N Enclosed ❑None prepared ISSUANCE COSTS AND FEES: WAS THE ISSUE INSURED OR GUARANTEED? A)Management Fee $ N No B)Total Takedown $ ❑Bond Insurance(I) El Letter of Credit(L) C) Underwriter Expenses $ ❑State Intercept Program(T) ❑Other(0) Underwriter Spread or Discount $ 23,705.00 GUARANTOR: D) Bond Counsel $ 32,000.00 E) Disclosure Counsel $ ENHANCEMENT EXPIRATION DATE: F) Financial Advisor $ 20,829.50 INDICATE CREDIT RATING: G) Rating Agency $ 2,300.00 (For example,"AAA"or"Aaa") H)Credit Enhancement $ ❑Not Rated N Rated $ 7.000.00 Standard & Poor's: BBB I)Trustee Fee Fitch: J) Other Expenses $ 2,500.00 Moody's: $ 64,629.50 Other: Total Issuance Costs REASON FOR NEGOTIATED REFUNDINGS K)ORIGINAL ISSUE PREMIUM $ If the issue is a negotiated refunding, indicate the reason(s) L)ORIGINAL ISSUE DISCOUNT $ why the bonds were issued at a private or negotiated versus a NET ORIGINAL ISSUE competitive sale. $ ❑(1)Timing of the sale provided more flexibility than a public sale DISCOUNT/PREMIUM ❑(2)More cost savings were expected to be realized than a public sale ❑(3)More flexibility in debt structure was available than a public sale ❑(4)Issuer able to work with participants familiar with issue/r than a public sale FOR OFFICE USE ONLY N(5)All of the above ❑(6)Other(please specify) FEE S Quint&Thimmig LLP 11/8/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 2001 SPECIAL TAX REFUNDING BONDS INCUMBENCY AND SIGNATURE CERTIFICATE - CITY The undersigned hereby state and certify: (i) that the undersigned are the duly appointed or elected, qualified and acting Director of Administrative Services and City Clerk, respectively, of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the laws of the State of California (the "City"), and as such, are familiar with the facts herein certified and are authorized and qualified to certify the same on behalf of the City; (ii) that the following are now, and have continuously been since the dates of beginning of their respective current terms of office set forth below, the duly elected or appointed, qualified and acting members of the City Council of the City, and the dates of the beginning and ending of their respective current terms of office are hereunder correctly designated opposite their names: Beginning Date Ending Date Council Members of Current Term of Current Term Pam Julien Houchen,Mayor December, 2000 November,2004 Debbie Cook,Mayor Pro Tem December, 2000 November, 2004 Ralph Bauer December, 1998 November, 2002 Connie Boardman December, 2000 November,2004 Shirley Dettloff December, 1998 November,2002 David Garofalo December, 1998 November,2002 Peter Green December, 1998 November,2002 (iii) that the signatures set forth opposite the names and titles of the following persons are the true and correct specimen, or are the genuine, signatures of such persons, each of whom holds the position designated below: Name and Title Signature Pam Julien Houchen,Mayor Clay Martin, Director of Administrative Services 12007.01 Name and Title Signature C Daniel T. Villella,Director of Finance Shari Freidenrich,City Treasurer Connie Brockway,City Clerk (iv) that the bonds issued by the City designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds"), have been executed by the facsimile signature of the within-named Mayor,and attested to by the facsimile signature of the within-named City Clerk and that the seal of the City is impressed hereon and on the Bonds; (v) that for and on behalf of the City, the within-named Director of Administrative Services has executed the following: (a) Fiscal Agent Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as fiscal agent, (b) Escrow Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as escrow bank, (c) Continuing Disclosure Certificate, dated as of November 1, 2001, by the City, as accepted by U.S. Bank Trust National Association, as dissemination agent,and (d) Official Statement, dated October 29, 2001, relating to the Bonds; -2- (vi) and, that for and on behalf of the City, the within-named Director of Finance has executed the Bond Purchase Agreement, dated October 29, 2001, by and between O'Connor SWS Securities, as underwriter, and the City. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By lay Martin, Director o Administrative Services [SEAL] By Connie Brockway, City Clerk - -3- Quint&nuj mgLLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE AS TO ARBITRAGE I, the undersigned Director of Finance of the City of Huntington Beach, California (the "City"),being one of the officers of the City duly charged (by resolution of the City Council of the City), with others, with the responsibility of issuing the City's $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"), dated the date hereof and being issued this date,hereby certify as follows: (1) Purpose of Bonds. The Bonds are being issued by the City, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") pursuant to a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"),between the City, for and on behalf of the District, and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"), for the purpose of providing funds for the refunding on an advance basis of the City's outstanding City of Huntington Beach, California, Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) Special Tax Bonds (the "Prior Bonds") issued on August 9, 1990 in the original principal amount of $2,400,000 (of which $2,055,000 principal amount is outstanding and is being refunded on the date hereof). The Prior Bonds were issued for the purpose of financing the acquisition and construction of various public improvements (the "Project"), more particularly described in the Certificate Regarding Use of Proceeds, dated the date hereof, and on file elsewhere in the transcript for the Bonds. (2) Statement of Expectations. On the basis of the facts, estimates and circumstances in existence on the date hereof, I reasonably expect the following with respect to the proceeds of the Bonds: (a) Sale Proceeds of Bonds, No Aggregate Issues. The Bonds were sold to O'Connor SWS Securities (the "Underwriter"), at their face amount ($2,155,000), less Underwriter's discount of $23,705.00, for total sale proceeds of $2,131,295.00. Of said amount, $77,425.00 will be deposited in the Costs of Issuance Fund, $172,400.00 will be deposited in the Reserve Fund, and the remaining $1,881,470.00 will be transferred to U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank") for deposit in the Escrow Fund held by the Escrow bank pursuant to an Escrow Agreement, dated the date hereof, by and between the City and the Escrow Bank. The Reserve Fund and the Costs of Issuance Fund are held by the Fiscal Agent,and the Escrow Fund is held by the Escrow Bank. The sale proceeds of the Bonds, together with interest earnings thereon, except to the extent that such interest earnings are subject to requirements for rebate to the federal government, will not exceed the amount necessary for the governmental purposes of the Bonds, namely, the purposes set forth in paragraph (1) above. No tax-exempt debt has been sold within fifteen (15) days before or after the date the Bonds were sold that will be paid from substantially the same source of funds as the Bonds(excluding guarantees from unrelated parties). (b) Refunding Schedules. At the request of the City, the schedules included elsewhere in the transcript for the Bonds (the "Schedules") have been prepared by the Harrell & Company Advisors, LLC, financial advisor to the City, and verified by Grant Thornton LLP, independent certified public accountants, for the purpose of detailing all relevant aspects of the refunding program with respect to the Prior Bonds. The Schedules are incorporated herein by this reference. (c) Costs of Issuance Fund. The proceeds of the Bonds deposited in the Costs of Issuance Fund will be used for the payment of legal fees, printing costs and other costs of issuance of the Bonds and will be fully expended within approximately 180 days of the date hereof. Amounts deposited in the Costs of Issuance Fund, if invested, will be invested without yield restrictions. Interest earnings and profits resulting from said investment will be retained in the Costs of Issuance Fund and used for the purposes thereof. Amounts, if any, remaining in the Costs of Issuance Fund after the earlier of May 1, 2002, or the date that all costs of issuance have been paid will be transferred to the Bond Fund and used for the payment of debt service on the Bonds. (d) Escrow Fund; Deposits and Investment. Pursuant to the Escrow Agreement, concurrent with the deposit of proceeds of the Bonds in the amount of $1,881,470.00 into the Escrow Fund, the City will transfer or cause to be transferred to the Escrow Bank for deposit in the Escrow Fund $52,328.00 from the improvement fund created for the Prior Bonds and $192,487.00 from the reserve fund created for the Prior Bonds, being a total deposit into the Escrow Fund of $2,126,285.00. Of the total amount deposited into the Escrow Fund, $2,126,284.00 will be invested in United States Treasury Securities, State and Local Government Series ("Federal Securities") with-a yield that is less than the yield on the Bonds and the remaining $1.00 will be retained in cash and not invested. Except as described above, no proceeds of the Prior Bonds will remain following the deposits to the Escrow Fund referenced above, except for amounts transferred from the bond fund for the Prior Bonds to the services fund created under the Fiscal Agent Agreement ($668,403.00), which amounts will be transferred to the services fund created under the Fiscal Agent Agreement and used to reimburse the City for services rendered in connection with the District, amounts transferred from the improvement fund created under the Fiscal Agent Agreement ($32,250.00), which amounts will be transferred to the City and used to complete the Project, and amounts transferred from the administrative expense fund created under the Fiscal Agent Agreement ($10,969.00), which amounts will be transferred to the administrative expense fund created under the Fiscal Agent Agreement and used for the purposes of such fund. (e) Escrow Fund; Use and Allocation of Amounts Deposited. Amounts deposited in the Escrow Fund will be used to pay principal and interest on the Prior Bonds through April 1, 2002, which date is the first date upon which the Prior Bonds may be redeemed on an optional basis, and on said date will be used to redeem the then outstanding principal amount of the Prior Bonds of $2,055,000 and to pay the redemption premium of $10,275.00 (being one-half of one percent (.5%) of the principal amount redeemed). Amounts,if any,remaining in the Escrow Fund following redemption of the Prior Bonds will be transferred to the Bond Fund and used for the payment of debt service on the Bonds. (f) Reserve Fund.- The proceeds of the Bonds ($172,400.00) deposited in the Reserve Fund equals the initial "Reserve Requirement', being an amount equal to eight percent(8%) of the initial principal of the Bonds,which is less than ten percent (10%) of the initial principal of the Bonds, less than an amount equal to maximum annual debt service on the Bonds, and less than one hundred twenty-five percent (125%) of average annual debt service on the Bonds. The Underwriter has represented that the establishment of the Reserve Fund in the amount of the Reserve Requirement was vital to -2- the marketing of the Bonds and reasonably required to assure payment of the Bonds. Amounts-deposited in the Reserve Fund will be invested without yield restrictions. Interest earnings and profits resulting from said investment will be retained in the Reserve Fund in the event that the amount on deposit in such Fund is less than the Reserve Requirement and otherwise will be used for the payment of excess investment earnings to the federal government (see subparagraph (i) below) or, if not required for such purpose, deposited in the Bond Fund and used for the payment of interest on the Bonds. (g) Pledge of Tax Revenues, Payment of Debt Service. The City has pledged certain special tax revenues (the "Tax Revenues") to the payment of debt service on the Bonds. Upon receipt, the Tax Revenues will be deposited in the Special Tax Fund and, on or before each interest payment date on the Bonds, the amount, if any, necessary to increase the amount in the Reserve Fund to the Reserve Requirement will be transferred from the Special Tax Fund to the Reserve Fund and the amount necessary to pay debt service on the Bonds on the interest payment date will be transferred from the Special Tax Fund to the Bond Fund. The Special Tax Fund and the Bond Fund have been established primarily to achieve a proper matching of revenues (consisting primarily of Tax Revenues and certain interest earnings) and debt service due on the Bonds during each year that the Bonds are outstanding. Amounts deposited in the Special Tax Fund and in the Bond Fund (will be expended within thirteen (13) months of the date of deposit, and the Special Tax Fund and the Bond Fund will be depleted at least once a year except for a reasonable carryover amount not in excess of the greater of one year's earnings on said Funds or one-twelfth (1/12th) of annual debt service on the Bonds. Amounts in the Special Tax Fund and the Bond Fund will be invested without yield restrictions.Interest earnings and profits resulting from investment of said Funds will be retained in the Fund in which investment was made and used for the purposes thereof. (h) Current Tax Revenues. Transfers from the Special Tax Fund of Tax Revenues to the Bond Fund will be made from current Tax Revenues and surplus Tax Revenues will be deposited in the Administrative Expense Fund and the Services Fund. The Administrative Expense Fund and the Services Fund are not available for payment of debt service on the Bonds. Excess Tax Revenues are not expected to be available for payment of debt service on the Bonds in the event of financial difficulties of the City, and do not constitute a sinking fund for payment of debt service on the Bonds. (i) Rebate Requirement.The City has covenanted in the Fiscal Agent Agreement to comply with requirements for rebate of excess investment earnings to the federal government. (j) Exclusion of Certain Funds for Purposes of Rebate Requirement. No portion of the Bonds will constitute a private activity bond within the meaning of section 141(a) of the Internal Revenue Code of 1986 (the "Code"), the average maturity of the Bonds is greater than five (5) years and none of the interest rates on the Bonds vary during the term of the Bonds.As a consequence of the foregoing,investment earnings on the Special Tax Fund and the Bond Fund will be excluded for the purposes of computation of the amount required to rebated to the federal government as referenced in subparagraph (i) above without regard to the total amount of said earnings. (k) Yield of the Bonds. The yield of the Bonds is 5.141068%, determined on the basis of regularly scheduled principal and interest payments on the Bonds discounted to the issue price of the Bonds (being the face amount of the Bonds of $2,155,000). The Underwriter has represented that (i) based upon reasonable expectations and actual facts which existed on October 29, 2001, being the date upon which the City sold the -3- Bonds to the Underwriter,the initial offering price of each maturity of the Bonds to the public(excluding bondhouses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which a substantial amount of each maturity of the Bonds was to be sold to the public on the date hereof is par; and (ii) the Bonds of each maturity were actually offered for the price of par. (1) No Other Pledged Funds; No Swaps. Except as described herein, no funds have been pledged to are,or will be,available for payment of debt service on the Bonds which have been, or will be, invested directly, or indirectly, in securities, obligations, annuity contracts or other investment-type property producing a yield in excess of the yield on the Bonds and no transaction has-been, or will be, entered into directly, or indirectly, in connection with the Bonds involving the swap of fixed rate obligations for variable rate obligations or vice versa. (m) No Replacement. No portion of the proceeds of the Bonds will be used as a substitute for other funds (replacement funds) which are otherwise expected to be available to be used as a source of financing for any part of the Prior Bonds being refunded or for payment of debt service on the Bonds and which have been, or will be, used to acquire direct, or indirect, securities, obligations, annuity contracts or other investment-type property producing a yield in excess of the yield of the Bonds. No amounts, other than amounts described above, are reasonably expected to be used or are pledged to be used to pay debt service on the Bonds. The Bonds will not remain outstanding longer than necessary to accomplish the purpose for which the Bonds are issued. All investments in the funds described herein will be purchased in arms-length transaction or in State and Local Government Securities. (n) No Improper Financial Advantage. The transaction contemplated herein does not represent an exploitation of the difference between tax-exempt and taxable interest rates to gain a material financial advantage and will not increase the burden on the market for tax-exempt obligations in that the Bonds are not being issued in an amount greater than otherwise necessary nor are they being issued sooner, or to be outstanding longer,than otherwise necessary. (o) Purpose of Refunding. The refunding of the Prior Bonds will enable a present value debt service savings. The issuance of the Bonds and the refunding of the Prior Bonds will not enable the City to obtain a material financial advantage (based on arbitrage) apart from savings attributable to lower interest rates. (p) No Excess Proceeds. Excess proceeds, if any, of the Bonds allocable to the refunding of the Prior Bonds will not exceed one percent (1%) of the net proceeds of the Bonds allocable'to the refunding of the Prior Bonds. (q) No Hedge Bonds. The Bonds do not constitute "hedge bonds" because the Prior Bonds were not"hedge bonds."The Prior Bonds were not "hedge bonds" because on the date of issuance of each of the Prior Bonds, the issuer thereof reasonably expected that not less than eighty-five percent (85%) of the proceeds of the Prior Bonds would be expended within three (3) years of that date of issuance and not more than fifty percent (50%), if any, of the proceeds of the Prior Bonds was invested in investments having a substantially guaranteed yield for four(4) or more years. (3) No Adverse Ruline. The City has not received notice that its Certificate as to Arbitrage may not be relied upon with respect to its own issues nor has it been advised that any adverse action by the Commissioner of Internal Revenue is contemplated. -4- On the basis of the foregoing, it is not expected that the proceeds of the Bonds will be used in a manner that would cause the Bonds to be arbitrage bonds within the meaning of section 148 of the Code and applicable regulations. To the best of my knowledge, information and belief,the expectations herein,expressed are reasonable and there are no facts, estimates or circumstances, other than those expressed herein, that would materially affect the expectations herein expressed. IN WITNESS WHEREOF, I have hereunto set my hand this 14th day of November, 2001. "u� Daniel T. Villella, Director of Finance -5- Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS OFFICER'S CERTIFICATE OF THE CITY The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation, duly organized and existing under the Constitution and laws of the State of California (the "City"), the City Council of which is the legislative body for the City of Huntington Beach Community Facilities District No, 1990-1 (Goldenwest/Ellis Area) (the "District"), a community facilities district duly organized and existing under the laws of the State of California, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent; (iii) that the City Council of the City duly adopted the following resolutions (collectively, the "Resolutions") which Resolutions have not been amended, modified, supplemented, rescinded or repealed and remain in full force and effect as of the date hereof, said date being the delivery date of the "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the "Bonds"): (a) Resolution No. 6161, entitled "A Resolution of Formation of Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors of the District, Community Facilities District No. 1990-1" adopted June 18, 1990, and (b) Resolution No. 2001-74, entitled "Resolution Authorizing The Issuance Of 2001 Special Tax Refunding Bonds Of The City For And On Behalf Of The City Of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), Approving And Directing The Execution Of A Fiscal Agent Agreement And An Escrow Agreement, Approving The Sale Of Such Bonds,And Approving Other Related Documents And Actions," adopted October 15, 2001, (iv) that, by all necessary action, the City has duly authorized and approved the execution and delivery of, and the performance by the City of the obligations on its part contained or described (as applicable) in, the Official Statement, dated October 29, 2001 (the "Official Statement"), relating to the Bonds, and in the following agreements (collectively referred to herein as the"Agreements"): 12007.01 (a) Bond Purchase Agreement, dated October 29, 2001, by and between O'Connor SWS Securities, as underwriter,and the City, (b) Fiscal Agent Agreement, (c) Escrow Agreement, dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association, as escrow bank, and (d) Continuing Disclosure Certificate, dated as of November 1, 2001, by the City and accepted by U.S. Bank Trust National Association, as dissemination agent; (v) that the representations, warranties and covenants of the City contained in the Agreements are true and correct in all material respects on and as of the date hereof with the same effect as if made on the date hereof; (vi) that, to the best knowledge of the City,no event affecting the City or the District has occurred since the date of the Official Statement which either makes untrue or incorrect in any material respect as of the date hereof the statements or information relating to the City or the District contained in the Official Statement or is not reflected in the Official Statement but should be reflected therein in order to make such statements and information therein not misleading in any material respect; (vii) that the City, on behalf of itself and the District, has complied with all the agreements and has satisfied all the conditions on its part to be performed or satisfied under the Agreements at and prior to the date hereof; (viii) that the City's employer identification number for federal tax purposes is 95- 6000732; and (ix) that for calendar year 2001, and including the Information Return for Tax- Exempt Governmental Bond Issues,Form 8038-G,filed with the Internal Revenue Service for the Bonds, the City has filed one(1) Information Returns, Forms 8038-G, with the Internal Revenue Service, Philadelphia, Pennsylvania 19255, Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENEST/EL AREA By Clay Martin Dire r of Administrative Services -2- CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS 15c2-12 CERTIFICATE OF THE CITY OF HUNTINGTON BEACH The undersigned hereby certifies and represents that he is the duly appointed and acting Director of Administrative Services of the City of Huntington Beach (the "City") and is duly authorized to execute and deliver this Certificate and further hereby certifies and reconfirms on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") as follows: (1) This Certificate is delivered in connection with the offering and sale of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the 'Bonds") 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"). (2) In connection with the offering and sale of the Bonds, there has been prepared a Preliminary Official Statement,setting forth information concerning the Bonds, the City and the District(the 'Preliminary Official Statement"). (3) 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. (4) The Preliminary Official Statement is, except for the Permitted Omissions, deemed final within the meaning of Rule 15c2-12, and the information therein is accurate and complete except for the Permitted Omissions. Dated: October 18, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By Nf-lay Martin, Direc9polAdministrative Services Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS WRITTEN ORDER OF THE CITY TO THE FISCAL AGENT The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); and (iii) that the Fiscal Agent is hereby requested and directed to authenticate the bonds substantially in the form attached as Exhibit A to the Fiscal Agent Agreement, designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds,"issued in the aggregate principal amount of $2,155,000 and dated the date hereof (the "Bonds"), and to deliver the Bonds to O'Connor SWS Securities, as the original purchaser thereof (the "Underwriter"), upon receipt by the Fiscal Agent of the purchase price therefor pursuant to the terms of that certain Bond Purchase Agreement, October 29, 2001, by and between the City and the Underwriter as follows: $2,155,000.00 Principal Amount of Bonds (23,705.00) Less Underwriter's Discount $2,131,295.00 TOTAL PURCHASE PRICE Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By lay Martin, Director Administrative Services 12007.01 Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE REGARDING USE OF PROCEEDS The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Administrative Services of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as suchJs familiar with the facts herein certified and is authorized to certify the same on behalf of the City; (ii) that,pursuant to the Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"), the City is issuing on the date hereof bonds for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds"); (iii) that, of the proceeds of the Bonds received by the Fiscal Agent on the date hereof,the Fiscal Agent will,pursuant to the Fiscal Agent Agreement, transfer $1,881,470.00 to U.S. Bank Trust National Association, as escrow bank, to be used to refund, together with other monies, on an advanced basis the City of Huntington Beach, California, Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the "Prior Bonds"); (iv) that the proceeds of the Prior Bonds were used to finance certain land and improvements (the "Project"), as more particularly described in Part I of Exhibit A hereto attached and by this reference herein incorporated; (v) that Part H of Exhibit A hereto attached describes (a) each use made of the Project by any person in a trade or business (excluding use by the City and other non-federal governmental units and use as a member of the public generally), and (b) payments (if any) directly or indirectly in respect of such use which are to be made after the date hereof; (vi) that no portion of the proceeds of the Prior Bonds were used directly or indirectly to make or finance a loan to any person (other than a State or local government unit) or to acquire property which was or will be sold to any person on an installment sale basis except as referenced in Part II of Exhibit A; (vii) that the City expects to use the Project for governmental purposes of the City during the entire term of the Bonds; (viii) that the above statements are made on the basis of the facts, estimates and circumstances in existence on the date hereof and the undersigned has exercised due diligence to 12007.01 assure that all material facts, estimates and circumstances relating to the above statements were made available to the undersigned and reviewed by the undersigned; (ix) that to the best knowledge of the undersigned the above statements are reasonable and there are no other facts, estimates or circumstances, other than those set forth herein, that would materially affect the statements made herein;and (x) that the undersigned is aware that Quint&Thimmig LLP is rendering an opinion on the date hereof substantially to the effect that the interest on the Bonds is excluded from gross income for federal income tax purposes and in rendering such opinion is relying upon the statements made herein and in Exhibit A hereto attached. IN WITNESS WHEREOF,I have hereunto set my hand this 14'day of November,2001. CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) By y Martin, Director Administrative Services -2- EXHIBTF A DESCRIPTION OF PROJECT I. Describe Project,including all components, in detail: Improvements to Ellis Avenue in the vicinity of the District, including road improvements, curb,gutter, sidewalk, storm drain and signal improvements, stripping and related improvements. Improvements to Goldenwest Avenue in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Quarterhorse Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Saddleback Lane in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Improvements to Edwards Street in the vicinity of the District, including road improvements, curb, gutter, sidewalk, storm drain and signal improvements, striping and related improvements. Water and sewer system improvements along Ellis Avenue, Quarterhorse Lane and Saddleback Lane in the vicinity of the District, including related improvements. Undergrounding of utilities along one or more of the foregoing streets in the vicinity of the District, included any related work. Fire station improvements, including construction and related costs. Acquisition of emergency vehicle traffic interruption devices. IL Description of Use of Project A. Use by any person other than governmental units or members of public generally. None expected. B. Payments to be made after date hereof in respect of above use. None expected. Exhibit A-1 Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS REQUISITION NO.1 FOR DISBURSEMENT FROM COSTS OF ISSUANCE FUND The undersigned hereby states and certifies: (i) that he is the duly appointed, qualified and acting Director of Finance of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, are familiar with the facts herein certified and are authorized to certify the same on behalf of the City; (ii) that he is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement,dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that pursuant to Section 3.05(B) of the Fiscal Agent Agreement, the undersigned hereby request the Fiscal Agent to disburse from the Costs of Issuance Fund established under the Fiscal Agent Agreement to each payee designated on Exhibit A attached hereto and by this reference incorporated herein, an amount not to exceed the amount set forth opposite such payee, for payment or reimbursement of previous payment of Costs of Issuance as described on attached Exhibit A, upon receipt by the Fiscal Agent of an invoice from such payee which requests payment in an amount which is less than or equal to the amounts set forth on said Exhibit A; (iv) that the disbursements described on the attached Exhibit A constitute Costs of Issuance and are properly chargeable to the Costs of Issuance Fund; and (v) that capitalized terms used herein and not otherwise defined shall have the meanings ascribed thereto in the Fiscal Agent Agreement. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) '1��t2- aniel T. Villella, Director of Finance 12007.01 EXHIBIT A REQUISITION NO.1 COSTS OF ISSUANCE FUND Payee Name and Address Purl2ose of Obligation Amount Quint&Thimmig LLP Bond and Disclosure Counsel Fees $ 32,000.00 c/o: Comerica Bank and Reimbursable Expenses ABA No. 121137522 For Credit: Quint&Thimmig LLP A/C No. 16169838 U.S. Bank Trust National Fiscal Agent Fee,Escrow Bank Fee, $ 7,000.00 Association Fiscal Agent Counsel Fee and 550 South Hope Street, Suite 500 Dissemination Agent Fee Los Angeles, CA 90071 Grant Thornton LLP Verification Agent Fee $ 2,500.00 c/o: Harris Trust and Savings Bank ABA #071 000 288 A/C #2750602 Reference No. 0156104.00006 Harrell&Company Financial Advisor Fees $ 20,829.50 333 City Boulevard West, Suite 1430 and Expenses Orange, CA 92868 Standard&Poor's Credit Market Services Rating Agency Fees $ 2,300.00 55 Water Street, 38th Floor New York, NY 10041-0003 Exhibit A-1 One Embarcadero Center,Suite 2420 QuW & T-h•m*g San Francisco, CA 94111-3737 Telephone: 415/765-1550 Attorneys at Law Telecopier: 415/765-1555 November 14, 2001 City of Huntington Beach 2000 Main Street Huntington.Beach, California 92648 Re: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds INVOICE For Legal Services Rendered as Bond Counsel and Disclosure Counsel $32,000.00 Please remit to: By mail: Quint&Thimmig LLP One Embarcadero Center,Suite 2420 San Francisco, CA 94111-3737 By wire: Comerica Bank ABA No. 121137522 275 Battery Street,Suite 1100 San Francisco, CA 94111-3305 For Credit: Quint&Thimmig LLP Acct No. 189-153-1061 Our Tax I.D. Number is 94-3263256 November 14, 2001 Dan Villella City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 RE: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds INVOICE For Financial Consulting Services Rendered: $20,000.00 For Reimbursable Expenditures: 829.50 $20,829.50 Instructions for Wire Transfer: Union Bank of California,N.A. Tustin Ranch#619 Bank ABA No.: 122000496 For Credit: Harrell &Company Advisors, LLC Account Number: 6190008728 The City Tower,333 City Boulevard West,Suite 1430,Orange,California 92868 Tel: 714.939. 1464 Fax:714. 939. 1462 Grant Thornton LLP The US Member Firm of Grant Thomton International 500 Pillsbury Center 200 South Sixth Street Minneapolis,MN 55402 612 332 0001 Direct 612 332 8361 Fax www.grantihomton.com To: Quoit&Thinunig LLP At= Mr.Brian D.Quint One Embarcadero Center, Suite 2420 San Francisco,CA 94111 Date.• November 12,2001 Client-Assignment Code: 0156104.00006 Invoice for cash flow and yield verification services relating to the issuance of$2,155,000 2001 Special Tax Refunding Bonds and preparation of report dated November 14,2001 on behalf of the City of Huntington Beach,Community Facilities District No. 1990-1 , Total Amount of Bill $2,500.00 Tema.- As agreed upon - Federal ID No. 36-6055558 Wire Information: Harris Trust and Savings Bank 111 West Monroe Street Chicago,II. 60690 Routing ABA: 071000 288 Account No.: 2750602 Reference No.: 0156104.00006 Grant Thornton LLP The US Member Firm of Grant Thornton International 500 Pillsbury Center 200 South Sixth Street Minneapolis,MN 55402 612 332 0001 Direct 612 332 8361 Fax www.grantthomton.com To. Quoit&Thimmig LLP Attn.• Mr.Brian D.Quint One Embarcadero Center,Suite 2420 San Francisco,CA 94111 Date November 12,2001 Remittance Copy Client Code: 0156104 Assignment Code: 00006 Bill Amount- Please remit payment to: Grant Thornton LLP 33847 Treasury Center Chicago,IL 60694-3800 Standard & Poor's Standard& Poor's Ratings Services Invoice No.: 202865 Federal I.D.:13-1026995 Acct. No.: 1000036184 A Division o/7heMcC,raw•Ht71C rnrgwnies Date: 10/24/01 Page: 1 Purchase Order: Services Provided To: Ms. Suzanne Q. Harrell Ms. Suzanne Q. Harrell Harrell &Co. Advisors, LLC Harrell &Co. Advisors, LLC 333 City Boulevard West 333 City Boulevard West The City Tower The City Tower Orange CA 92868 Orange CA 92868 101012 ANALYTICAL SERVICES RENDERED IN CONNECTION WITH: $2,300.00 USD $2,210,000 Huntington Beach Community Facilities District #1990-1, California, Special Tax Refunding Bonds (Huntington Beach), Series 2001, due: October 1, 2020 [Fee Discounted For Frequent Issuance] PLEASE NOTE NEW REMITTANCE ADDRESS BELOW FOR INQUIRIES CONTACT: EL RODRIGUEZ .cL:1-800-767-1896 EXT #5 FAX:1-212-438-5178 MABEL—RODRIGUEZ@sandp.com Special Instructions TOTAL AMOUNT DUE $2,300.00 This Invoice Due and Payable As Of: 10/24/01 Make Checks payable To.. To insure Proper Credit DETACH HERE A;and RETURN THIS PORTION-With Your Remittance �'£ �. d Involve No : 202865- Standard'& Poor s �+� '" act No.:: l 00003s l sa A 1 of IheM F3iftcnn>pi sob :Standard'&'Poor's Radnis Services Date:. 10/24/01 Federal I D -13=1026995 O CHECK IF ADDRESS HAS CHANGED - _ AND:INDICATE CHANGE ON REVERSE SIDE BIU EO T0: REMIT TO. - �. - _ __ Ms. Suzanne Q. Harrell STANDARD AND POOR'S Harrell &Co. Advisors, LLC 2542 COLLECTION CENTER DRIVE 333 City Boulevard West CHICAGO, IL 60693 The City Tower Orange CA 92868 TOTAL AMOUNT DUE AMOUNT $2,300.00 10000361844 0202865 00230000 1 700 10 07 1001 0 ENCLOSED PLEASE NOTE WIRE PAYMENT INSTRUCTIONS ON REVERSE SIDE. Please See Reverse Side for Subscription Agreement and Other Important Information Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE REGARDING INVESTMENTS The undersigned hereby states and certifies: (i) that she is the duly elected or appointed, qualified and acting City Treasurer of the City of Huntington Beach, a chartered city and municipal corporation duly organized and existing under the Constitution and laws of the State of California (the "City"), and as such, is familiar with the facts herein certified and is authorized to certify the same; (ii) that she is an "Authorized Officer" of the City, as such term is defined in that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent"); (iii) that she has read Article V and Section 6.01 of the Fiscal Agent Agreement and the definitions contained in the Fiscal Agent Agreement of the capitalized terms used in said Article and Section; (iv) that, of that portion of the net proceeds of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the 'Bonds), received by the Fiscal Agent on the date hereof, the City hereby authorizes and directs the Fiscal Agent to invest the amounts deposited into the funds and accounts established pursuant to the Fiscal Agent Agreement, as set forth on Exhibit A attached hereto and by this reference incorporated herein, in the Permitted Investments set forth on said Exhibit A; (v) that the investments set forth on said Exhibit A are traded on established markets and are to be purchased by the Fiscal Agent in arms length transactions for their Fair Market Value without regard to the relationship of the yield of such investments to the yield of the Bonds; and (vi) that capitalized terms used herein and not otherwise defined shall have the meanings ascribed thereto in the Fiscal Agent Agreement. Dated: November 14, 2001 CITY OF HUNTINGTON BEACH,for and on behalf of the CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO. 1990-1 (GOLDENWEST/ELLIS AREA) B ri Freidenrich, City Treasurer 12007.01 EXHIBIT A Principal Deposit Description Interest Purchase Account Amount Amount by Name Maturity Rate Price Reserve Fund $ 172,000.00 $ 172,000.00 Local Agency Investment Fund 10-01-2020 Variable Par $ 400.00 $ 400.00 AIM Treasury Private Class Fund Daily Variable Par Costs of Issuance Fund $ 77,425.00 $ 12,795.50* AIM Treasury Private Class Fund Daily Variable Par * This amount is equals the initial deposit into the Costs of Issuance Fund ($77,425.00), less disbursements made on the date hereof in the amount of $64,629.50. The undersigned hereby acknowledges that the foregoing investment instructions have been complied with. Dated: November 14,2001 U.S. BANK TRUST NATIONAL ASSOCIATION as Fiscal Agent By Authorized Officer Exhibit A-1 Quint&Thimmig LLP 11/13/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE OF MAILING FORM 8038-G I, Christine Tolentino, hereby state and certify that for and on behalf of the City of Huntington Beach, on the date hereof, I caused to be mailed an Information Return for Tax- Exempt Governmental Obligations, Form 8038-G, relating to the captioned financing, postage prepaid, by first class certified mail, return-receipt requested, to the Internal Revenue Service Center, Philadelphia, Pennsylvania 19255, a true copy of which Information Return is hereto attached. Dated: November 14, 2001 By Christine Tolentino, Project Manager, Quint & Thimmig LLP 12007.01 Form 8038-G Information Return for Tax-Exempt Governmental Obligations ►Under Internal Revenue Code section 149(s) OMB No.1545-0720 (Rev.November 2000) ► See separate Instructions Department eRevenue Service Caution:if Me issue price is under$100,000,use Fort 8038-GC. Reporting Authority If Amended Return,check here ► ❑ ssuers name 2 Issuer's employer Identification number CITY OF HUNTINGTON BEACH 95-6000732 3 Number and street(or P.O.Box t mall is not delivered to street address) Room/suite 4 Report number 2000 Main Street 3 1 5 City,town,or post office,state,and ZIP code 6 Date of issue Huntington Beach CA 92648 November 14,2001 7.NameofMw 8 CUSIP number City of Huntington Beach Community Facilities District No.1990-01 Special Tax Refunding Bonds 446188A07 9 Name and title of officer or legal representative whom the IRS may call for more information 10 Telephone number of officer or legal representative Daniel T.Villella,Director of Finance ( 714/536-5225 IUMMIlType of Issue check applicable box es and enter the issue rice See instructions and attach schedule 11 ❑ Education 11 12 ❑ Health and hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ❑ Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 ❑ .Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 ❑ Environment(including sewage bonds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 ❑ Housing 16 17 ❑ Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 ® Other. Describe ► providing funds for redemption of outstanding bonds 181 2,155,000.00 19 If obligations are TANS or RANs,check box ► ❑ If obligations are BANS,check box ► ❑ ROM 20 If obligations are in the form of a lease or installment sale,check box . . . . . . . . . . . . . . . . : ► ❑ Description of Obligations. Complete for the entire issue for which this form is being filed. (a)Final maturity date (b)Issue price (c)Stated redemption (d)Weighted N)Yield price at maturity average maturity .1 10/01/20 $ 2,155,000.00 $ 2,155,000.00 11.11 Years 5.1408 Uses of Proceeds of Bond Issue (including underwriters' discount) Proceeds used for accrued interest . . . . . . . . . . . . . . . . . . . . . . . 22 0.00 23 Issue price of entire issue(enter amount from line 21,column(b)) . . . . . . . . . . . . . . • • . . , • • • 23 2,155,000.00 24 Proceeds used for bond issuance costs(including underwriters'discount) . . . . . . . 24 101,130.00 ,;; 25 Proceeds used for as&enhancement . . . . . . . . . . . . . . . . . . . . . 25 0.00 26 Proceeds allocated to reasonably required reserve or replacement fund , . . , 26 172,400.00 27 Proceeds used to currently refund prior issues. . . . . . . . . . . . . . . . . . . . 27 0.00 . 28 Proceeds used to advance refund prior Issues . . . . . . . . . . . . . . . . . . . . . 28 1,881,470.00 29 Total(add lines 24 through 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 2,155,000.00 30 Nonrefunding proceeds of the issue subtract line 29 from line 23 and enter amount here 30 0.00 Descri tion of Refunded Bonds (Complete this part only for refunding bonds. 31 Enter the remaining weighted average maturity of the bonds to be currently refunded . . . . . . . . . . . . . . . ► n/a years 32 Enter the remaining weighted average maturity of the bonds to be advance refunded . . . . . . . . . . . . . . ► 12.0411 years 33 Enter the last date on which the refunded bonds wig be called . . . . . . . . . . . . . . . . . . . . . . . . . ► 04/01/02 34 Enter the date(s)the refunded bonds were issued ► 10/1/1997 Miscellaneous 35 Enter the amount of the state volume cap allocated to the issue under section 141(b)(5) 35 36a Enter the amount of gross proceeds invested or to be invested In a guaranteed investment oolmact(see instructions) 36a b Enter the final maturity date of the guaranteed investment contract ► W. 37 Pooled financings:a Proceeds of this issue that are to be used to make bans to other governmental units 37a b If this issue is a loan made from the proceeds of another tax-exempt issue,check box ► ❑ and enter the name of the issuer ► and the date of the issue ► 38 If the issuer has designated the issue under section 265(b)(3)(B)0)(III)(small issuer exception),check box ► ❑ . . . . . . . . . . . . . . 39 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box. . . . . . . . . . . . . . . . . . . . ► ❑ 40 If the issuer has identified a hedge, check box , ► ❑ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and ;;ifY9Tzftrs beatknowledge and belief, they are true, correct, and complete. sign Here Daniel T.Villella 11/14/01 Director of Finance auth6rfzed resentattve Date ' Type or print name and title For Paperwork Reduction Act Notice, see page 2 of the Instructions. Cat.No.63773S Farm 8038-G (Rev. 11-20M) �y INS 'g OFFICE OF Y CITY ATTORNEY I P.O. BOX 190 2000 Main Street Telephone Gail Hutton Huntington Beach, California 92648 (714) 536-5555 City Attorney Fax (714) 374-1590 November 14, 2001 O'Connor SWS Securities 3 Civic Plaza, Suite 100 Newport Beach, CA 92660 Re: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: I am the City Attorney for the City of Huntington Beach (the "City") and have acted as such in connection with the issuance by the City, for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District") of its "City of Huntington Beach Community Facilities District No. 1990- 1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of$2,155,000 and dated the date hereof(the "Bonds"). The Bonds are being issued pursuant to that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as fiscal agent, and Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001 (the"Resolution"). Capitalized terms used herein and not otherwise identified shall have the same meanings as assigned to them in that certain Bond Purchase Agreement,dated October 29, 2001 (the "Purchase Agreement"), by and between O'Connor SWS Securities, as underwriter, and the City. In rendering the opinion set forth herein, I have made no search, inquiry, investigation or other examination concerning the records or files of any court,public board or body, or other public records, other than the City, and my opinion as expressed herein does not extend to any matter which might be disclosed as a result of any further search, inquiry, investigation or other examination. Whenever a statement herein is qualified "to the best of my knowledge," it is intended to indicate that,during the course of my representation of the City in connection with this transaction, no information that would give me actual knowledge of the inaccuracy of such statement has come to my attention. I have not undertaken any independent investigation to determine the accuracy of such statements, and any limited inquiry undertaken by me during the preparation of this opinion letter should not be regarded as such investigation. No inference as to my knowledge of any matters bearing on the O'Connor SWS Securities November 8, 2001 Page 2 accuracy of any such statements should be drawn from the fact of my representation of the Issuer. My opinion set forth herein does not extend to, and I express no opinion herein with respect to, (a) any laws of any jurisdictions (including any federal law), other than the laws of the State of California, and (b) any matters covered by the securities, usury or tax laws, decisions, rules or regulations of any jurisdiction. In that connection, we have examined originals, or copies certified or otherwise identified to our satisfaction, of the documents described herein and such other documents as we have considered necessary to render this opinion. Based upon such examination, we are of the opinion, under existing law, that: (A) the City is duly organized and validly existing as a municipal corporation under and by virtue of the Constitution and laws of the State,with full legal right, power and authority to adopt the Resolution; (B) the District is a community facilities district duly organized and validly existing under the laws of the State, including the Law; (C) no action, suit,proceeding, inquiry or investigation, at law or in equity,before or by any court, regulatory agency,public board or body is pending with respect to which the City has received service of process, or to the best of my knowledge, threatened, in any way affecting the existence of the City or the titles of the City's officials to their respective offices, or seeking to restrain or to enjoin the issuance, sale or delivery of the Bonds or the application of the proceeds thereof in accordance with the Fiscal Agent Agreement, or the collection or application of the Special Taxes to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity or enforceability of the Bonds,the City Documents or any action of the City contemplated by any of said documents, or in any way contesting the completeness or accuracy of the Official Statement or the powers of the City or its authority with respect to the Bonds, the City Documents or any action on the part of the City contemplated by and of said documents, wherein an unfavorable decision,ruling, or finding could materially adversely affect the validity or enforceability of the Bonds or the City Documents; Very truly yours, GAIL HUTTON City Attorney SF/s:2001 Letters:O'Connor 11-8 1 UIUt � Thimmigup One Embarcadero Center,Suite 2420 San Francisco, CA 94111-3737 Telephone: 415/765-1550 Attorneys at Law Telecopier: 415/765-1555 November 14, 2001 City of Huntington Beach 2000 Main Street Huntington Beach, California 92648 O'Connor SWS Securities 3 Civic Plaza, Suite 100 Newport Beach, California 92660 Harrell & Company Advisors, LLC 333 City Boulevard West, Suite 1430 Orange, California 92868 OPINION: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We have acted as disclosure counsel in connection with the issuance by the City of Huntington Beach (the "City") of $2,155,000 aggregate principal amount of the bonds of the City designated the "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" (the "Bonds"),pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (Section 53311 et seq., of the California Government Code) (the "Act"), a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), and U.S. Bank Trust National Association, as fiscal agent, and Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001 (the "Resolution"). The Bonds are being sold by the City to O'Connor SWS Securities, as underwriter (the "Underwriter"), pursuant to that certain Bond Purchase Agreement, dated October 29, 2001, by and between the Underwriter and the City. This firm is acting as disclosure counsel to the City in connection with the issuance of the Bonds, and this letter is being delivered in our capacity as disclosure counsel to the City and not as counsel to the City or the Underwriter. In our capacity as disclosure counsel, we have examined the Official Statement of the City, dated October 29, 2001, relating to the Bonds (the "Official Statement"), the Continuing Disclosure Certificate of the City, dated as of November 1, 2001 (the "Continuing Disclosure Certificate") and originals, or copies certified or otherwise identified to our satisfaction as being true copies of the originals, of such proceedings of the City, certificates of the City, the Fiscal Agent and others and such other documents as we have deemed necessary for the purposes of this letter. City of Huntington Beach November 14, 2001 O'Connor SWS Securities Page 2 Harrell & Company Advisors, LLC As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Fiscal Agent Agreement and in the certified proceedings and other certifications of public officials furnished to us, without undertaking to verify the same by independent investigation. Based upon our examination we are of the opinion,under existing law, that: 1. The provisions of the Continuing Disclosure Certificate comply with the requirements of Rule 15c2-12 promulgated under the Securities Act of 1934. 2. The Bonds are exempt from registration under Section (3)(a)(2) of the Securities Act of 1933, as amended. 3. The Fiscal Agent Agreement is exempt from qualification under the Trust Indenture Act of 1939, as amended. We have not undertaken to determine independently or assume any responsibility for the accuracy, completeness or fairness of the statements contained in the Official Statement. However, in the course of our participation in the preparation of the Official Statement, as disclosure counsel and bond counsel to the City, we have been in contact with representatives of the City's Financial Advisors, the Underwriter, and others, concerning the contents of the Official Statement and related matters. Based upon the foregoing, nothing has come to our attention to lead us to believe that the Official Statement, including the cover page and all appendices thereto (but excluding therefrom financial statements and statistical data, and information regarding The Depository Trust Company, and its book entry system, as to which no opinion need be expressed) contains an untrue statement of a material fact or omits to state a 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. This letter is intended for the information solely of the addressees hereof and solely for the purposes of the transactions contemplated by the Fiscal Agent Agreement and is not to be relied upon by any other person or entity, or for any other purpose, or quoted in whole or in part, or otherwise referred to, in any document, or to be filed with any governmental or other administrative agency or other person or entity for any purpose without our prior written consent. We do not undertake to advise you of matters which may come to our attention subsequent to the date hereof which may affect our conclusions expressed herein. Respectfully ubmitted,440 U.S. BANK TRUST NATIONAL ASSOCIATION AUTHORIZED SIGNER(S) I hereby certify that the following is a true and exact extract from Section 7.1 of Article VII of the Bylaws presently in effect for U.S.Bank Trust National Association, an association organized and existing under the laws of the United States: Section 7.1" Execution of Instruments. All agreements, checks, drafts, orders, indentures, notes, mortgages, deeds, conveyances, transfers, endorsements, assignments, certificates, declarations, receipts, discharges, releases, satisfactions, settlements, petitions, schedules, accounts, affidavits, bonds, undertakings, guarantees, proxies and other instruments or documents may be signed, countersigned, executed, acknowledged, endorsed, verified, delivered or accepted on behalf of the Association, whether in a fiduciary capacity or otherwise, by any officer of the Association, or such employee or agent as may be designated from time to time by the board by resolution, or by the Chairman or the President by written instrument, which resolution or instrument shall be certified as in effect by the Secretary or an Assistant Secretary of the Association. The provisions of this section are supplementary to any other provision of the Articles of Association or Bylaws. I further certify that Tamara Mawn, Vice President of U.S. Bank Trust National Association, has been duly elected and qualified and now holds the office listed herein, and that the signature of such officer is authentic: Tamara Mawn Vice President WILL SIGN: IN WITNESS WHEREOF, I have hereunto set my hand to be affixed hereto this 14th day of November 2001. U.S.Bank Trust National Association By: Alicia Estrada Assistant Secretary Quint&Thimmig LLP 11/13/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE OF FISCAL AGENT The undersigned hereby states and certifies: (i) that the undersigned is an authorized officer of U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent") under that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City of Huntington Beach (the "City") and the Fiscal Agent, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the Fiscal Agent; (ii) that the Fiscal Agent is a national banking association, is organized and existing under and by virtue of the laws of the United States of America, and has the full power and authority to accept and perform its duties under the Fiscal Agent Agreement and the Continuing Disclosure Certificate, dated as of November 1, 2001, by the City and as accepted by the Fiscal Agent, as dissemination agent (the "Dissemination Agent") (the foregoing agreement are collectively referred to herein as the"Agreements"); (iii) that subject to the provisions of the Fiscal Agent Agreement,the Fiscal Agent will apply the proceeds from the above-captioned bonds (the 'Bonds") to the purposes specified in the Fiscal Agent Agreement; (iv) that the Bonds have been duly authenticated on behalf of Fiscal Agent; (v) that there is no action, suit, proceeding, inquiry or investigation, at law or in equity,before or by any court, regulatory agency, public board or body pending or, to the best knowledge of the undersigned,threatened in any way affecting the existence of the Fiscal Agent, or seeking to restrain or to enjoin the execution and delivery of the Agreements or the authentication of the Bonds, by the Fiscal Agent, or in any way contesting or affecting the validity or enforceability, as against the Fiscal Agent, of the Agreements or any action of the Fiscal Agent contemplated by any of the Agreements, or in which an adverse outcome would materially and adversely affect the ability of the Fiscal Agent to perform its obligations under the Agreements; (vi) that the Fiscal Agent is not in breach of or in default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order,or under any loan agreement,note,resolution, indenture, contract, agreement or other instrument to which the Fiscal Agent is a party or is otherwise subject or bound,a consequence of which could be to materially and adversely affect the ability of the Fiscal Agent to perform its obligations under the Agreements;and (vii) that the authentication of the Bonds, and the execution and delivery of the Agreements by the Fiscal Agent, and compliance with the provisions of each, will not conflict with or constitute a breach of or default under any applicable law. or administrative rule or regulation of the State of California or the United States of America, or of any department, 12007.01 division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, ordinance, resolution, indenture, contract, agreement or other instrument to which the Fiscal Agent is a party or is otherwise subject or bound, a consequence of which could be to materially and adversely affect the ability of the Fiscal Agent to perform its obligations under the Agreements. Dated: November 14, 2001 U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By Authorized Offic 4. -2- Quint&Thimmig LLP 11/13/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS FISCAL AGENT'S RECEIPT OF PROCEEDS The undersigned hereby states and certifies: (i) that the undersigned is an authorized officer of U.S. Bank Trust National Association, as fiscal agent (the "Fiscal Agent") under that certain Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City of Huntington Beach (the "City") and the Fiscal Agent, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the Fiscal Agent; (ii) that,on the date hereof, the Fiscal Agent received from O'Connor SWS Securities, as underwriter(the "Underwriter"), the amount of $2,131,295, representing the purchase price of the captioned bonds designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated the date hereof (the "Bonds"), and has deposited such amount this date pursuant to Section 3.02 of the Fiscal Agent Agreement as follows: $ 172,400.00 Deposited into the Reserve Fund 77,425.00 Deposited into the Costs of Issuance Fund 1,881,470.00 Transferred on the date hereof to U.S. Bank Trust National Association, as escrow bank, for deposit into the Refunding Fund $2,131,295.00 TOTAL DEPOSITED OR TRANSFERRED THIS DATE (iii) that the purchase price for the Bonds has been calculated by the Underwriter and represented to the Fiscal Agent by the City to be as follows: $2,155,000.00 Principal Amount of Bonds (23,705.00) Less Underwriter's Discount $2,131,295.00 TOTAL PURCHASE PRICE RECEIVED THIS DATE 12007.01 (v) and, that capitalized terms used herein and not otherwise defined shall have the meanings ascribed thereto in the Fiscal Agent Agreement. Dated: November 14, 2001 U.S. BANK TRUST NATIONAL ASSOCIATION, as Fiscal Agent By Authorized Officer -2- Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE OF ESCROW BANK The undersigned hereby states and certifies: (i) that the undersigned is an authorized officer of U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank") under that certain Escrow Agreement, dated November 14, 2001 (the "Escrow Agreement"), by and between the City of Huntington Beach and the Escrow Bank, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the Escrow Bank; (ii) that the Escrow Bank is a national banking association, duly organized and existing under and by virtue of the laws of the United States of America, and has the full power and authority to accept and perform its duties under the Escrow Agreement; (iii) that there is no action, suit, proceeding, inquiry or investigation, at law or in equity,before or by any court, regulatory agency, public board or body pending or, to the best knowledge of the undersigned, threatened in any way affecting the existence of the Escrow Bank, or seeking to restrain or to enjoin the execution and delivery of the Escrow Agreement or in any way contesting or affecting the validity or enforceability, as against the Escrow Bank, of the Escrow Agreement or any action of the Escrow Bank contemplated by the Escrow Agreement,or in which an adverse outcome would materially and adversely affect the ability of the Escrow Bank to perform its obligations under the Escrow Agreement; (iv) that the Escrow Bank is not in breach of or in default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department,division, agency or instrumentality of either thereof,or under any applicable court or administrative decree or order,or under any loan agreement,note,resolution, indenture, contract, agreement or other instrument to which the Escrow Bank is a party or is otherwise subject or bound,a consequence of which could be to materially and adversely affect the ability of the Escrow Bank to perform its obligations under the Escrow Agreement;and (v) that the execution and delivery of the Escrow Agreement by the Escrow Bank, and compliance with the provisions thereof, will not conflict with or constitute a breach of or default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, ordinance, resolution, indenture, contract, agreement or other instrument to which the Escrow Bank is a party or is otherwise subject or bound, a consequence of which could be to materially and adversely affect the ability of the Escrow Bank to perform its obligations under the Escrow Agreement. Dated: November 14, 2001 U.S. BANK TRUST NATIONAL ASSOCIATION, as Escrow Bank By Authorized Officer 12007.01 Quint&Thimmig LLP 11/13/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS ESCROW BANKS RECEIPT AND APPLICATION OF FUNDS The undersigned hereby states and certifies: (i) that the undersigned is an authorized officer of U.S. Bank Trust National Association, as escrow bank (the "Escrow Bank") under that certain Escrow Agreement, dated as of November 1, 2001 (the "Escrow Agreement"), by and between the City of Huntington Beach (the "City") and the Escrow Bank, and as successor fiscal agent (the "Prior Fiscal Agent") under that certain Fiscal Agent Agreement, dated as of June 1, 1990, by and between the City and the Prior Fiscal Agent, and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the Escrow Bank and the Prior Fiscal Agent; (ii) that the Escrow Bank has established an escrow fund created pursuant to Section 2 of the Escrow Agreement(the"Escrow Fund"); (iii) that, pursuant to Section 3 of the Escrow Agreement, the Escrow Bank has received on the date hereof the total sum of $2,126,285.00 for deposit in the Escrow Fund, as follows: (a) $1,881,470.00, derived from the proceeds of the sale of the Refunding Bonds, (b) $192,487.00, derived from amounts on deposit in the reserve fund established for the Prior Bonds, and (c) $52,328.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds; (iv) that, pursuant to Section 3 of the Escrow Agreement, the Escrow Bank has invested on the date hereof the amount of $2,126,284.00 deposited into the Escrow Fund for the purchase of the Original Federal Securities set forth on Exhibit A attached to the Escrow Agreement,and holds the remaining$1.00,in cash,uninvested; (v) that, pursuant to Section 5 of the Escrow Agreement, upon receipt by the Escrow Bank from the Fiscal Agent under the Fiscal Agent Agreement of certain amounts remaining on deposit in the funds and accounts established under the Fiscal Agent Agreement as of the date of delivery of the Bonds,such amount received shall be applied by the Escrow Bank as follows: (a) $668,403.00, derived from amounts on deposit in the bond fund established for the Prior Bonds,shall be transferred to the City for deposit in the Services Fund established in,and held by the City under,the Fiscal Agent Agreement, (b) $10,958.41, derived from amounts on deposit in the administrative expense fund established for the Prior Bonds, shall be transferred to the City for deposit in the Administrative Expense Fund established in, and held by the City under,the Fiscal Agent Agreement,and (c) $32,250.00, derived from amounts on deposit in the improvement fund established for the Prior Bonds,shall be transferred to the City to be used to complete the Project; (viii) and, that capitalized terms used herein and not otherwise defined shall have the meanings ascribed thereto in the Escrow Agreement. Dated: November 14, 2001 U.S. BANK TRUST NATIONAL ASSOCIATION, as Escrow Bank and as Prior Fiscal Agent By Authorized Officer -2- DORSEY & WHITNEY LLP MINNEAPOLIS CENTER TOWER BILLINGS NEW YORK 650 TOWN CENTER DRIVE, SUITE 1850 GREAT FALLS SEATTLE P.O.Box 5066 MISSOULA DENVER COSTA MESA, CALIFORNIA 92626-1925 BRUSSELS WASHINGTON,D.C. TELEPHONE: (714) 662-7300 FARGO DES MOINES FAX: (714) 662-5576 HONG KONG ANCHORAGE November 14, 2001 ROCHESTER LONDON SALT LAKE CITY COSTA MESA VANCOUVER City of Huntington Beach Huntington Beach, California O'Connor SWS Securities Newport Beach, California Re: City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We are counsel for U.S. Bank Trust National Association, a national banking association(the "Fiscal Agent") in connection with the execution by the Fiscal Agent of the Fiscal Agent Agreement, dated as of November 1, 2001 (the"Agreement"), by and between the City of Huntington Beach and the Fiscal Agent, as Fiscal Agent, relating to the above-captioned Bonds, and are generally familiar with the Articles of Association and the Bylaws of the Fiscal Agent and are also familiar with the corporate proceedings of the Fiscal Agent with regard to its authorization, execution and delivery of the Agreement and the Escrow Agreement. Capitalized terms used herein shall have the respective meanings ascribed to them in the Agreement, except as otherwise defined herein. We have examined such documents and reviewed such questions of law as we have considered necessary and appropriate for purposes of this opinion. In such review, we have assumed the genuineness of all signatures,the authenticity of all documents submitted to us as originals, and the conformity with originals of all documents submitted to us as copies. Where questions of fact material to our opinions expressed below were not established independently, we have relied upon statements of officers of the Fiscal Agent as contained in their certificates. References to the Fiscal Agent herein shall be deemed to include references to the Fiscal Agent in its capacity as Escrow Bank under the Escrow Agreement. Based upon the foregoing, we are of the opinion that: 1. The Fiscal Agent is a national banking association duly organized, validly existing and in good standing under the laws of the United States of America. DORSEY & WHITNEY LLP 2. The Fiscal Agent has all requisite corporate power, authority and legal right to execute and deliver the Agreement and the Escrow Agreement, and to perform its obligations thereunder, and has taken all necessary corporate action to authorize the execution and delivery thereof and the performance of its obligations thereunder. 3. The Fiscal Agent has duly authorized, executed and delivered the Agreement and the Escrow Agreement. Assuming the due authorization, execution and delivery thereof by the other parties thereto,the Agreement and the Escrow Agreement are the legal, valid and binding agreements of the Fiscal Agent, enforceable in accordance with their terms against the Fiscal Agent. The opinions set forth above are subject to the following qualifications and exceptions: (a) The opinions are subject to the effect of any applicable bankruptcy, insolvency, fraudulent transfer, reorganization, moratorium or other similar laws of general application affecting creditors' rights; and (b) The opinions are subject to the effect of general principles of equity, including(without limitation) concepts of materiality,reasonableness, good faith and fair dealing, and other similar doctrines affecting the enforceability of agreements generally (regardless of whether considered in a proceeding in equity or at law). Our opinions expressed above are limited to the laws of the State of California and the federal laws of the United States of America. The foregoing opinions are being furnished to you solely for your benefit and may not be relied upon by, nor may copies be delivered to, any other person without our prior written consent. Very truly yours, 4 Ratings Services Steven J Murphy 55 Water Street,38th Floor Managing Director New York,NY 10041-0003 Public Finance Ratings Tel 212 438.2066 Reference No.:993445 Standard & Poor's A Division o%111eMcGraw•Hill Companies October 16, 2001 Ms. Suzanne Q. Harrell Managing Director Harrell & Company Advisors, LLC 333 City Boulevard West, Suite 1430 Orange, CA 92868 Re: $2,210,000 Huntington Beach Community Facilities District No. 1990-1, California, Special Tax Refunding Bonds(Huntington Beach), Series 2001, dated:Date of Delivery, due: October 1, 2020 Dear Ms. Harrell: Pursuant to your request for a Standard&Poor's rating on the above debt obligations, we have reviewed the information furnished to us and,subject to the terms and conditions of the MEMORANDUM OF AGREEMENT on the reverse side hereof,have assigned a rating of`BBB' to the obligations. S&P views the outlook for this rating over the intermediate to longer term as stable. Please note thatthe ongoing information required includes annual audits and budgets and,for revenue bond ratings in connection with construction financing,progress reports,not less often than quarterly, covering the project being financed and should be forwarded to: Standard&Poor's Ratings Services Public Finance SS Water Street, Muni Drop Box No. 1, 38-3-10-New York, NY 10041-0003 S&P relies on the issuer and its counsel,accountants and other experts for the accuracy and completeness of the information submitted in connection with the rating. In addition,it should be understood that the rating is not a "market"rating nor a recommendation to buy,hold or sell these securities. Please note that the rating,as is the case with all of S&P's municipal ratings,does not address the likelihood that interest payable on the Bonds may be deemed or declared includable in the gross income of Bondholders by the relevant authorities at any time. In the event that you decide to include this rating in an Official Statement,prospectus or other offering literature,we request that you include S&P's definition of the rating together with a statement that the rating may be changed, suspended or withdrawn as a result of changes in, or unavailability of, information. We are pleased to have been of service to you. Thank you for choosing Standard& Poor's Ratings Services. If you have any questions,please contact us. Very truly yours, ed cc: Mr. Dan Villella, Director of Finance City of Huntington Beach Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT'NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS CERTIFICATE OF UNDERWRITER The undersigned hereby states and certifies: (i) that s/he is the authorized representative of O'Connor SWS Securities, as underwriter (the "Underwriter") of the above-captioned bonds (the "Bonds") and as such, is familiar with the facts herein certified and is authorized to certify the same on behalf of the Underwriter; (ii) that based upon reasonable expectations and actual facts which existed on October 29,2001,being the date upon which the City of Huntington Beach (the "City") sold the Bonds to the Underwriter, the initial offering price of each maturity of the Bonds to the public (excluding bondhouses, brokers or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which a substantial amount of each maturity of the Bonds was to be sold to the public on the date hereof is par; (iii) that the Bonds of each maturity were actually offered for the price of par; (iv) that the establishment of the Reserve Fund in the amount of the Reserve Requirement was vital to the marketing of the Bonds and reasonably required to assure the payment of debt service on the Bonds; and (v) that capitalized terms used herein and not otherwise defined shall have the same meanings ascribed to them as in that certain Fiscal Agent Agreement, dated as of November 1, 2001, by and between the City and.U.S. Bank Trust National Association, as fiscal agent. Dated: November 14, 2001 O'CONNOR SWS SECURITIES By utho ' ed resentative u7 EXHIBIT A Maturity (October 1) Principal Amount Interest Rate Price* 2007 $ 500,000 4.000% 100.000% 2012 510,000 4.750 100.000 2020 1,145,000 5.400 100.000 * Stated as a percentage of par. Exhibit A-1 Quint&Thimmig LLP 11/6/01 $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT NO.1990-1 2001 SPECIAL TAX REFUNDING BONDS RECEIPT FOR BONDS The undersigned, on behalf of O'Connor SWS Securities, as underwriter (the "Underwriter"),hereby acknowledges receipt this date of the following described bonds issued by the City of Huntington Beach for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area): "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds," in the aggregate principal amount of $2,155,000 and dated November 14, 2001, issued as fully registered book-entry only bonds, without coupons, and duly authenticated by U.S. Bank Trust National Association, as fiscal agent. Dated: November 14, 2001 O'CONNOR SWS SECURITIES, as Underwriter By _ Auto z epresentative 12007.01 No. R-1 ***$500,000*** United States of America State of California County of Orange CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond INTEREST RATE MATURITY DATE BOND DATE CUSIP# 4.00% October 1,2007 November 14,2001 446188 AR5 REGISTERED OWNER: CEDE&CO. PRINCIPAL AMOUNT: FIVE HUNDRED THOUSAND DOLLARS The City.of Huntington Beach, California (the "City") for and on behalf of the City's Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), for value received, hereby promises to pay solely from the Special Tax (as hereinafter defined) to be collected in the District or amounts in certain 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 ay interest on such principal amount from the Bond Date set f o o ec ere aym inte s has been paid or d rovi d f , s a ly on p 1 Oct 1, en ' Ap 1 1, 2002,at the interest t r ab e, n the prin ' 1 e o f p d m vailable for payment. a al oft Bo a a le r to d o ner a of in ful money of the Uni a tates of America upon p senta on and surren er o s and at a Principal Office (as defined in the Agreement referred to below) of U.S. Bank Trust 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 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. 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. CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond Page 1 of 5 No. R-2 ***$5101000*** United States of America State of California County of Orange CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond INTEREST RATE MATURITY DATE BOND DATE CUSIP# 4.75% October 1,2012 November 14,2001 446188 AP9 REGISTERED OWNER: CEDE&CO. PRINCIPAL AMOUNT: FIVE HUNDRED TEN THOUSAND DOLLARS The City of Huntington Beach, California (the "City") for and on behalf of the City's Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), for value received, hereby promises to pay solely from the Special Tax (as hereinafter defined) to be collected in the District or amounts in certain 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 fo b mos t payIn h in t has been paid or d y p vi d y on 1 1 Oct r 1 om e A it 1,2002,at the intere se a the prin al u eo id r de vailable for payment. The i pal of s n is payabl o t e t d ne he eof wful money of the U f A po d ur nd a he Principal Office (as defined in the Agreement referred to below) of U.S. Bank Trust 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 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. 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. CITY OF HUNTINGTON BEACH Community Facilities District No.1990-1 2001 Special Tax Refunding Bond Page 1 of 5 No. R-3 ***$1,145,000*** United States of America State of California County of Orange CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond INTEREST RATE MATURITY DATE BOND DATE CUSIP# 5.40% October 1,2020 November 14,2001 446188 A07 REGISTERED OWNER: CEDE&CO. PRINCIPAL AMOUNT: ONE MILLION ONE HUNDRED FORTY-FIVE THOUSAND DOLLARS The City of Huntington Beach, California (the "City") for and on behalf of the City's Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) (the "District"), for value received, hereby promises to pay solely from the Special Tax (as hereinafter defined) to be collected in the District or amounts in certain 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 ay interest on such principal amount from the Bond Date set f o m re er pa inte st has been paid or d rovi d lly on A 1 1 Oc r 1 o e A 1 1,2002, at the interes a or a ve, the prin al eo s p id r e vailable for payment. a al of is B a t o t e st d ner a eof ' wful money of the Uni Sta es of America upon p sen a on and surren er o s and at he Principal Office (as defined in the Agreement referred to below) of U.S. Bank Trust 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 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. 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. CITY OF HUN'TINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond Page 1 of 5 The Bonds are not general obligations of the City, but are limited obligations payable solely from the revenues and funds pledged therefor under the Agreement. Neither the faith and credit nor the taxing power of the City (except to the limited extent set forth in the Agreement) or the State of California or any political subdivision thereof is pledged to the payment of the Bonds. This Bond is one of a duly authorized issue of bonds in the aggregate principal amount of $2,155,000 approved by resolution of the City Council of the City on October 15, 2001 (the "Resolution"), 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 refunding outstanding bonds of the City issued for the District, and is one of the series of bonds designated "City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds" (the 'Bonds"). The issuance of the Bonds and the terms and conditions thereof are provided for by a Fiscal Agent Agreement, dated as of November 1, 2001, between the City and the Fiscal Agent (the "Agreement") and this reference incorporates the Agreement herein, and by acceptance hereof the owner of this Bond assents to said terms and conditions. The Agreement is authorized under, this Bond is issued under and both 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 this Bond are payable solely from the annual special tax authorized under the Mello- Roos Act to be collected within the District (the "Special Tax") and certain funds held under the Agreement. Any tax for the payment hereof shall be limited to the Special Tax, except to the extent that provis' r n , as m by la a Bonds do not co titut rog n f thfor ity i h ed 1 r p dge, or has levied or po al xation o th n e dh boTh de a L ole in part, on October 1, 2011, or on any date thereafter, at a redemption price equal to the principal amount thereof,together with accrued interest to the date of redemption,without premium. The Bonds maturing on October 1, 2007, are subject to mandatory sinking payment redemption in part on October 1, 2002, and on each October 1 thereafter to and including October.1, 2007, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2002 $85,000 2005 $85,000 2003 75,000 2006 85,000 2004 80,000 2007(maturity) 90,000 The Bonds maturing on October 1, 2012, are subject to mandatory sinking payment redemption in part on October 1, 2008, and on each October 1 thereafter to and including October 1, 2012, 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 payments as follows: CITY OF HUNTINGTON BEACH Community Facilities District No.1990-1 2001 Special Tax Refunding Bond Page 2 of 5 Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2008 $95,000 2011 $110,000 2009 95,000 2012(maturity). 110,000 2010 100,000 The Bonds maturing on October 1, 2020, are subject to mandatory sinking payment redemption in part on October 1, 2013, and on each October 1 thereafter to and including October 1, 2020, 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 payments as follows: Redemption Date Redemption Date (October 1) Amount (October 1) Amount 2013 $120,000 2017 $145,000 2014 125,000 2018 155,000 2015 130,000 2019 160,000 2016 140,000 2020(maturity) 170,000 In the event of a redemption of less than all of the Bonds, the Bonds shall be redeemed by lot within a maturity,and among maturities in the manner specified in the Agreement. 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. o r s e e a o e o F- No t oth p incipal and interest. E egis ti a tr of regis do thi ne ed y the Fiscal Agent in boo a by it f p ose and n a d ya si a upon the certificate a e ation or d on 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 or (ii) with respect to a Bond after such Bond has been selected for redemption. The Agreement and the rights and obligations of the City thereunder may be modified or amended as set forth therein. The principal of the Bonds is not subject to acceleration upon a default under the Agreement or any other document. This Bond shall not become valid or obligatory for any purpose until the certificate of authentication and registration hereon endorsed shall have been dated and manually signed by the Fiscal Agent. It is hereby certified, recited and declared by the City 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 CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond Page 3 of 5 law, and that the amount of this Bond, together with all other indebtedness of the City, does not exceed any debt limit prescribed by the laws or Constitution of the State of California. Unless this Bond is presented by an authorized representative of The Depository Trust Company to the Fiscal Agent for registration of transfer, exchange or payment, and any Bond 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. IN WITNESS WHEREOF, City of Huntington Beach, California 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 the City Clerk. City Clerk Mayor FISCAL AGENT'S CERTIFICATE OF AUTHENTICATION AND REGISTRATION This is one of the Bonds described in the Resolution and the Agreement which has been authentica ECI .. SP S. N TR T N ON gen By Authorized Officer CITY OF HUNTINGTON BEACH Community Facilities District No. 1990-1 2001 Special Tax Refunding Bond Page 4 of 5 ASSIGNMENT For value received,the undersigned do(es)hereby sell,assign and transfer unto (Name,Address and Tax Identification or Social Security Number of Assignee) the within Bond and do(es)hereby irrevocably constitute and appoint attorney, to transfer the same on the registration books of the Fiscal Agent, with full power of substitution in the premises. Dated: Signature Guaranteed: NOTICE: Signature(s) must be guaranteed by an NOTICE: The signature on this assignment must eligible guarantor. correspond with the name(s)as written on the face of the within Bond in every particular without alteration or. enlargement or any change whatsoever. SPECIMEN CITY OF HUNTINGTON BEACH Community Facilities District No.1990-1 2001 Special Tax Refunding Bond Page 5 of 5 Cash Flow and Yield Verification Report 'ity of Huntington Beach Community Facilities District No. 1990.1 November 14, 2001 INDEX Letter Exhibit A Schedule of Sources and Uses of Funds Exhibit B Escrow Account Cash Flow Exhibit B-1 Cash Receipt From and Yield on the SLGS Purchased with Bond Proceeds Exhibit B-2 Cash Receipt From the SLGS Purchased with Improvement Funds Exhibit B-3 Cash Receipt From the SLGS Purchased with Reserve Funds Exhibit B-4 Debt Service Payment on the Refunded Bonds Exhibit C Debt Service Payments and Yield on the Bonds Appendix I Applicable schedules provided by Harrell & Company Advisors, LLC Grant Thornton T ,intents and Management Consultants Report of Independent Certified Public Accountants On Applying Agreed-Upon Procedures City of Huntington Beach 2000 Main Street Huntington Beach, California Quint & Thimmig LLP One Embarcadero Center, Suite 2420 San Francisco, California U.S. Bank Trust National Association 550 South Hope Street, Suite 500 Los Angeles, California Harrell & Company Advisors, LLC 333 City Boulevard West, Suite 1430 Orange, California $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Dated November 14, 2001 We have performed the procedures described in this report, which were agreed to by the City of Huntington Beach (the "City") and Harrell & Company Advisors, LLC (the "Financing Consultant"), to verify the mathematical accuracy of certain computations contained in the schedules attached in Appendix I provided by the Financing Consultant. The Financing Consultant is responsible for these schedules. These procedures were performed solely to assist you in the issuance of the above-captioned bond issue (the "Bonds") for the purpose of refunding the City's outstanding Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) 1990 Special Tax Bonds (the "Refunded Bonds") as summarized on the next page. This engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the addressees of this report who are the specified parties. Consequently, we make no representation regarding the sufficiency of the procedures described in this report either for the purpose for which this report has been requested or for any other purpose. Suite 500 200 South Sixth Street Minneapolis,MN 55402-9961 Grant Thornton LLP US Member of Grant Thornton International Page 2 Principal Principal Maturities Redemption Redemption Issue Issued Dated Refunded Refunded Date Price 10-1-02, 10-1-03 1990 $2,400,000 August 1, 1990 $2,055,000 and 10-1-20 4-1-02 100.5% VERIFICATION OF ESCROW ACCOUNT CASH FLOW SUFFICIENCY The Financing Consultant provided us with schedules (Appendix I) summarizing the future escrow account cash receipt and disbursement. These schedules indicate that there will be sufficient cash available in the escrow account to pay the principal, interest and redemption premium on the Refunded Bonds assuming the Refunded Bonds will be redeemed on April 1, 2002 at 100.5 percent of par plus accrued interest. The attached Exhibit A (Schedule of Sources and Uses of Funds) was compiled based upon information provided by the Financing Consultant. As part of our engagement to recalculate the schedules attached as Appendix I we prepared schedules attached hereto as Exhibits B through B-4 independently calculating the future escrow account cash receipt and disbursement and compared the information used in our calculations to the information listed below contained in applicable pages of the following documents: • Subscription confirmation, dated October 25, 2001, and Schedule of U.S. Treasury Securities provided by the Financing Consultant used to acquire certain United States Treasury Securities - State and Local Government Series (the "SLGS") insofar as the SLGS are described as to the principal amount, interest rate, maturity date and issuance date; and • Official Statement and Fiscal Agent Agreement for the Refunded Bonds provided by the Financing Consultant insofar as the Refunded Bonds are described as to the maturity and interest payment dates, principal amounts, interest rates and optional redemption date and price. In addition, we compared the interest rate for the maturity of the SLGS, as shown on the Schedule of U.S. Treasury Securities, with the maximum allowable interest rate shown on the Department of Treasury, Bureau of Public Debt, SLGS Table (Form PD 4262) for use on October 25, 2001 and found that the interest rate was equal to the maximum allowable interest rate for that maturity. Page 3 Our procedures, as summarized in Exhibits B through B-4, prove the mathematical accuracy of the schedules provided by the Financing Consultant summarizing the future escrow account cash receipt and disbursement. The schedules provided by the Financing Consultant and those prepared by us reflect that the anticipated receipt from the SLGS, together with an initial cash deposit of $1.00 to be deposited into the escrow account on November 14, 2001, will be sufficient to pay, when due, the principal, interest and redemption premium related to the Refunded Bonds assuming the Refunded Bonds will be redeemed on April 1, 2002 at 100.5 percent of par plus accrued interest. VERIFICATION OF YIELDS The Financing Consultant provided us with schedules (Appendix I which indicate that the yield on the cash receipt from the SLGS purchased with Bond proceeds is less than the yield on the Bonds. These schedules were prepared based on the assumed settlement date of November 14, 2001 using a 360-day year with interest compounded semi-annually. The term "yield", as used herein, means that yield which, when used in computing the present value of all payments of principal and interest to be paid or received on an obligation produces an amount equal to, in the case of the cash receipt from the SLGS purchased with Bond proceeds, the purchase price, and in the case of the Bonds, the issue price. As part of our engagement to recalculate the schedules attached as Appendix I we prepared schedules attached hereto as Exhibits B-1 and C independently calculating the yields on (i) the cash receipt from the SLGS purchased with Bond proceeds calculated on Exhibit B-1 and (ii) the Bonds using the Official Statement provided by the Financing Consultant insofar as the Bonds are described as to the maturity and interest payment dates, dated date, principal amounts, interest rates and issue price to the public. The results of our calculations, based on the aforementioned assumptions, are summarized below: Yield Exhibit • Yield on the cash receipt from the SLGS purchased with Bond proceeds 2.098905% B-1 • Yield on the Bonds 5.141068% C Our procedures, as summarized in Exhibits B-1 and C, prove the mathematical accuracy of the schedules provided by the Financing Consultant summarizing the yields. The schedules provided by the Financing Consultant and those prepared by us reflect that the yield on the cash receipt from the SLGS purchased with Bond proceeds is less than the yield on the Bonds. Page 4 We were not engaged to, and did not, perform an examination, the objective of which would be the expression of an opinion on the items referred to above. Accordingly we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of those to whom this letter is addressed and is not intended to be and should not be used by anyone other than these specified parties. ."A� 7),j,- 1�P Minneapolis, Minnesota November 14, 2001 Exhibit A City of Huntington Beach Community Facilities District No. 1990-1 SCHEDULE OF SOURCES AND USES OF FUNDS November 14, 2001 SOURCES: Principal amount of the Bonds $2,155,000.00 1990 Improvement Fund 52,328.00 1990 Reserve Fund 192,487.00 $2,399,815.00 USES: Purchase price of the SLGS: - Purchased with Bond proceeds $1,881,469.13 - Purchased with Improvement Funds 52,327.97 - Purchased with Reserve Funds 192,486.90 Beginning cash deposit to the escrow account 1.00 Deposit to Reserve Fund 172,400.00 Costs of issuance 77,425.00 Underwriter's discount 23,705.00 $2,399,815.00 Exhibit B City of Huntington Beach Community Facilities District No. 1990-1 ESCROW ACCOUNT CASH FLOW Cash receipts from SLGS: Purchased with Debt service Purchased with Improvement Purchased with payment on Bond proceeds Funds Reserve Funds Refunded Bonds Cash Dates (Exhibit B-1) (Exhibit B-2) (Exhibit B-3) (Exhibit B-4) balance Cash deposit on November 14, 2001 $1.00 04-01-02 $1,896,478.61 $52,745.42 $194,022.47 $2,143,247.50 0.00 $1,896,478.61 $52,745.42 $194,022.47 $2,143,247.50 Exhibit B-1 City of Huntington Beach Community Facilities District No. 1990-1 CASH RECEIPT FROM AND YIELD ON THE SLGS PURCHASED WITH BOND PROCEEDS Cash receipt Present value on from SLGS November 14, 2001 Receipt Interest purchased with using a yield of date Principal rate Interest Bond proceeds 2.098905% 04-01-02 $1,881,469.13 2.110% $15,009.48 $1,896,478.61 $1,881,469.13 Purchase price of the SLGS purchased with Bond proceeds $1,881,469.13 The present value of the cash receipt from the SLGS purchased with Bond proceeds on November 14, 2001, using a yield of 2.098905%, is equal to the purchase price of the SLGS purchased with Bond proceeds. Exhibit B-2 City of Huntington Beach Community Facilities District No. 1990-1 CASH RECEIPT FROM THE SLGS PURCHASED WITH IMPROVEMENT FUNDS Cash receipt from SLGS purchased with Receipt Interest Improvement date Principal rate Interest Funds 04-01-02 $52,327.97 2.110% $417.45 $52,745.42 Exhibit B-3 City of Huntington Beach Community Facilities District No. 1990-1 CASH RECEIPT FROM THE SLGS PURCHASED WITH RESERVE FUNDS Cash receipt from SLGS Receipt Interest purchased with date Principal rate Interest Reserve Funds 04-01-02 $192,486.90 2.110% $1,535.57 $194,022.47 Exhibit B-4 City of Huntington Beach Community Facilities District No. 1990-1 DEBT SERVICE PAYMENT ON THE REFUNDED BONDS Interest Debt service Date Principal rate Interest Premium payment 04-01-02 $2,055,000 (1) $77,972.50 $10,275.00 $2,143,247.50 (1) Actual maturity dates, principal amounts and interest rates are as follows: Maturity Principal Interest date amount rate 10-01-02 $50,000 7.350% 10-01-03 55,000 7.400% 10-01-20 1,950,000 7.600% $2,055,000 Exhibit C Page 1 of 2 City of Huntington Beach Community Facilities District No. 1990-1 DEBT SERVICE PAYMENTS AND YIELD ON THE BONDS Present value on $2,155,000 issue dated November 14, 2001 November 14, 2001 Interest Total debt using a yield of Date Principal rate Interest service 5.141068% 04-01-02 $40,359.82 $40,359.82 $39,587.66 10-01-02 $85,000 4.000% 53,027.50 138,027.50 131,993.81 04-01-03 51,327.50 51,327.50 47,853.69 10-01-03 75,000 4.000% 51,327.50 126,327.50 114,826.10 04-01-04 49,827.50 49,827.50 44,155.95 10-01-04 80,000 4.000% 49,827.50 129,827.50 112,166.76 04-01-05 48,227.50 48,227.50 40,622.78 10-01-05 85,000 4.000% 48,227.50 133,227.50 109,407.26 04-01-06 46,527.50 46,527.50 37,251.12 10-01-06 85,000 4.000% 46,527.50 131,527.50 102,665.28 04-01-07 44,827.50 44,827.50 34,113.71 10-01-07 90,000 4.000% 44,827.50 134,827.50 100,032.30 04-01-08 43,027.50 43,027.50 31,123.27 10-01-08 95,000 4.750% 43,027.50 138,027.50 97,337.94 04-01-09 40,771.25 40,771.25 28,031.60 10-01-09 95,000 4.750% 40,771.25 135,771.25 91,007.91 04-01-10 38,515.00 38,515.00 25,169.73 10-01-10 100,000 4.750% 38,515.00 138,515.00 88,251.66 04-01-11 36,140.00 36,140.00 22,448.72 10-01-11 110,000 4.750% 36,140.00 146,140.00 88,501.36 04-01-12 33,527.50 33,527.50 19,795.18 10-01-12 110,000 4.750% 33,527.50 143,527.50 82,617.25 04-01-13 30,915.00 30,915.00 17,349.31 10-01-13 120,000 5.400% 30,915.00 150,915.00 82,570.10 04-01-14 27,675.00 27,675.00 14,762.35 10-01-14 125,000 5.400% 27,675.00 152,675.00 79,398.64 04-01-15 24,300.00 24,300.00 12,320.51 10-01-15 130,000 5.400% 24,300.00 154,300.00 76,272.12 04-01-16 20,790.00 20,790.00 10,019.17 Exhibit C Page 2 of 2 City of Huntington Beach Community Facilities District No. 1990-1 DEBT SERVICE PAYMENTS AND YIELD ON THE BONDS Present value on $2,155,000 issue dated November 14, 2001 November 14, 2001 Interest Total debt using a yield of Date Principal rate Interest service 5.141068% 10-01-16 140,000 5.400% 20,790.00 160,790.00 75,546.39 04-01-17 17,010.00 17,010.00 7,791.77 10-01-17 145,000 5.400% 17,010.00 162,010.00 72,352.12 04-01-18 13,095.00 13,095.00 5,701.54 10-01-18 155,000 5.400% 13,095.00 168,095.00 71,354.11 04-01-19 8,910.00 8,910.00 3,687.39 10-01-19 160,000 5.400% 8,910.00 168,910.00 68,151.33 04-01-20 4,590.00 4,590.00 1,805.55 10-01-20 170,000 5.400% 4,590.00 174,590.00 66,956.56 $2,155,000 $1,253,394.82 $3,408,394.82 $2,155,000.00 The present value of the future payments is equal to: Principal amount of the Bonds $2,155,000.00 The sum of the present values of the debt service payments of the Bonds on November 14, 2001, using a yield of 5.141068%, is equal to the issue price of the Bonds. APPENDIX I Applicable schedules provided by Harrell & Company Advisors, LLC SOURCES AND USES OF FUNDS CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Dated Date 11/14/200 i Delivery Date 11/14/2001 SOLII-CCS: Bond Proceeds: Par A1110LInt S Oflicr Sources of Funds: 1990 Improvement Fund 5 32 8.0 0 1990 Reserve Fund 192,487.00 244,815.00 Uses: Refunding Escrow Deposits: Cash Deposit 1.00 SLG Purchases 12 6.2 S4.00 126.285.00 Other Fund Deposits: Reserve 172,400.00 Delivery Date Expenses: Cost of Issuance 77,425.00 Underwriter's Discount 23.705.00 101,130.00 2,399,815.00 Prepared by Harrell &Company Advisors, LLC ESCROW SUFFICIENCY CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Escrow Net Escrow Excess Excess Date Requirement Receipts Receipts Balance 1 I/14i2 i 1.00 1.00 1.00 04/01:2i:: 2,143,247.50 2.143 246.50 -1.00 2,143,247.50 2.141.1-47.50 0.00 Prepared by 1-larre';: Company Advisors, LLC ESCROW COST DETAIL CFD 90-1 Goldenvrest'Ellis 2001 Special Tat Refunding Bonds Tyne of Maturity Par Total Security Date Amount Rate Cost 901\q P: SLG 04101,'2002 52.327.97 2.110% 52,327.97 90RES: SLG 041011;2002 192,486.90 2.110% 192 486.90 PROCEEDS: SLG 0410U2002 1,881A69.13 2.110 1,881,469.13 2,126,284.00 -1,126,284.00 Purchase Cost of Cash Total Escrow Date Securities Deposit Escrow Cost Yield 901\1111 11114:2001 52327.97 0.03 52.325.00 2.098915'%fj 90RES II/I4,'''_001 192,486.90 0.10 192.4>7.00 2.0989051i„ PROCEEDS I1114:2001 1,881,469.13 0.8? I.SSI.470.00 2.098905':o 2,126,284.00 1.00 2,126,285.00 Prepared by Harrell & Company Advisors, LLC PROOF OF ARBITRAGE YIELD CFD 90-1 Golciemvest/Ellis 2001 Special Tax Refunding Bonds Present Value to 11/14/2001 Date . Debt Service a 5.1410681% 04/01/2002 40,359.92 39,587.66 10/01/2002 138,027.50 1317993.81 04/01/2003 5.1,327.50 47,853.69 10/01/2003 126,327.50 1 14,S26.10 04/01/2004 49,827.50 44,155.95 10/01/2004 129,827.50 112,166.76 04/01/2005 48,227.50 40,622.78 10/01 i2005 133,227.50 109,407.26 04/01/2006 46,527.50 37,251.12 10/01/2006 131,527.50 102,665.2S 04/01/2007 44,827.50 34,1 13.71 10/01/2007 134,827.50 100.032.30 04/01/2008 43,027.50 31,123.27 10/01/2008 138,027.50 97,337.94 04101/2009 40,771.25 28:031.60 10/01/2009 135,771.25 91,OU7.91 04/01/2010 38,515.00 25,169.73 10,101/2010 138,515.00 88,251.66 04/01/201 1 36,140,00 22,448.72 10/01/2011 146,140.00 88,501.36 04/01/2012 33,527.50 19,795.18 10/01/2012 143,527.50 82,617.25 04/01/2013 30,915.00 17,349.31 10/01/2013 150,915.00 82,570.10 04/01/2014 27,675.00 14,762.35 10/01/2014 152,675.00 79,398.64 04/01/2015 24,300.00 12,320.51 10/01/2015 154,300.00 76,272.12 04/01/2016 20,790.00 10,019.17 10/01/2016 160,790.00 75,546.39 = _. 04/01/2017 17,010.00 7,791.77 10/01/2017 162,010.00 72,352.12 04/01/2018 13,095.00 5,701.54 10/61/2018 168,095.00 71,354.11 04/01/2019 8,910.00 3,687.39 10/01/2019 168,910.00 68,151.33 04/01/2020 4,590.00 1,805.55 10/01/2020 174,590.00 66,956.56 3,408,394.92 2,155,000.00 Prepared by Harrell & Company Advisors, LLC PROOF OF ARBITRAGE YIELD CFD 90-1 Goldemvest/Ellis 2001 Special Tax Refunding Bonds Proceeds SUMmary Delivery date 1 1/14/2001 Par Value 2,155,000.00 Target for yield calculation 2,155,000.00 Prepared h.: :::.- 11 &Company Advisors, LLC BOND DEBT SERVICE CFD 90-1 GOldemvest/Ellis 2001 Special Tax Refunding Bonds Dated Date 11/14/2001 Delivery Date 11/14/2001 Period Aruival Ending Principal Coupon Interest Debt Service Debt Service 11/14/2001 04/01/2002 40,359.82 40,359.82 10/01/2002 85,000 4.0001Sb 53.027.50 138,02750 178,387.32 04/01/2003 51.327.50 51,327.50 10/01/2003 75,000 4.000'%, 51.327.50 126,327.50 177,655.0f) 04/01/2004 49,827.50 49,827.50 10/01/2004 80,000 4.0001;,, 49,827.50 129,827.50 179,655.00 04/01/2005 4S 227.50 49,227.50 10/01/2005 85,000 4.0001:1, 48.227.50 133,227.50 181,455.00 04/01/2006 46.527.50 46,527.50 10101/2006 85,000 4.000%, 46.527.50 131,527.50 178,055.00 04iO1/2007 44.827.50 44,827.50 10/01/2007 90,000 4.000",f, 4.4.827.50 134,827.50 179,655.00 04/01/2008 43.02T50 43,027.50 10/01/2008 95,000 4.7501,, -43.027.50 138,027.50 181,055.00 04/01/2009 40,771.25 40,771.25 10/01/2009 95,000 4.750'%, 40,771.25 135,771.25 176,542.50 04/01/2010 38,515.00 38,515.00 10/01/2010 100,000 4.750% 3S,515.00 138,515.00 177,030.00 04/01/201 1 36,140.00 36,140.00 10/01/201 1 110,000 4.750% 36,140.00 146,140.00 182,280.00 04/01/2012 33,527.50 33,527.50 10/01/2012 110,000 4.7501A 33,527.50 143,527.50 177,055.00 04/01/2013 30,915.00 30,915.00 10/01/2013 120,000 5.4000/o 30,915.00 150,915.00 181,830.00 04/01/2014 27,675.00 27,675.00 10/01/2014 125,000 5.4001%, 27,675.00 152,675.00 180;350.O0 04/01/2015 24,300.00 24,300.00 10/01/2015 130,000 5.400'%o 24,300.00 154,300.00 178,600.00 04/01/2016 20,790.00 20,790.00 10/01/2016 140,000 5.400%, 20,790.00 160,790.00 181,580.00 04/01/2017 17,010.00 17,010.00 10,10112017 145,000 5.4001%, 17,010.00 162,010.00 179,020.00 04/01/2018 13.095.00 13,095.00 10/01/2018 155,000 5.400 13,095.00 168,095.00 181,190.00 04/01/2019 8,910.00 8,910.0O 10/01/2019 160,000 5.400'% 8,910.00 168,910.00 177,820.00 04/01/2020 4,590.00 4,590.00 10/01/2020 170,000 5.4001,, 4.590.00 174,590.00 179,180.00 2,155,000 1,253,394.82 3,409,394.82 3,408,394.82 Prepared by I Jarrell S:Company Advisors, LLC BOND MATURITY TABLE CFD 90-1 Goldemvest/Ellis 2001 Special Tax Refunding Bonds \laturity Term Bonds Term Bonds Term Bonds Date Maturing 2007 Maturing 2012 Maturing 2020 Total 10 O 1 i2002 85,000 85,000 10 01'2003 75,000 75,000 10 01 2004 80,000 90,000 10 n 12005 85,000 85,000 10 u 1 "2006 85,000 85,000 10 01.2007 90,000 90,000 10 01 2008 95,000 95,000 10 (11.12009 95,000 95,000 10 01:2010 100,000 100,000 10 O 1 2011 110,000 11(),000 I O i J'. 2012 110,00() 110,000 10 a l.2()13 120,000 120,000 10(J 1 2014 125,000 125,000 10 ii1:20I5 130,000 130,000 1(1 01 It)16 140,000 140,000 10 t 1 2U 1 1 145,000 145,000 IO i1' 2018 155,000 155,000 I0 '_019 160,000 160,000 IU 1 2020 170,000 170,000 500,000 510,000 1,145,000 2,155,000 Prepared by Harrell & Company Advisors, LLC BOND PRICING CFD 90-1 Goidemvest/Ellis 2001 Special Tax Refunding Bonds Maturity Bond Component Date Amount Rate Yield Price Term Bonds Maturing 2007: 10/01/2007 500,000 4.0009/4 4.000",14 100.000 Tenn Bonds Nlaturin,2012: 10/01/2012 510,000 4.750%, 4.750"i, 100.000 Term Bonds Maturing 2020: 10/01/2020 1,145,000 5.400%, 5.4001X) 100.000 2,155,000 Dated Date 11/14/2001 Delivery Dale 11/14/2001 First Coupon 04/01/2002 Par AmOUnC 2,155,000.00 Oriunna1 Issue Discount Production 2,155,000.00 100.000000%, Undcr%vritcr's Discount -23,705.00 -1.100000,y, Purchase Price 2,131,295.00 98.900000%, Accrued Interest Net Proceeds 2,131,295.00 Prepared by Harrell << Company Advisors, LLC $2,155,000 CITY OF HUNTINGTON BEACH COMMUNITY FACILITIES DISTRICT 1990-1 2001 SPECIAL TAX REFUNDING BONDS In our capacity as Independent Financing Consultant for the City of Huntington Beach (the "City' with respect to the above-captioned obligations (the "Bonds'j, we are advising the City as follows: 1. That the undersigned is an authorized officer of Harrell & Company Advisors, LLC, (herein, the "Financing Consultant', and as such is familiar with the facts herein certified and is authorized and qualified to certify the same; 2. That the Financing Consultant has acted as such to the City in connection with the issuance of the Bonds; 3. That the Financing Consultant has assisted the City in preparing the Preliminary Official Statement, dated October 18, 2001, and the Official Statement, dated October 29, 2001 (the "Official Statement', including the preparation of tables relating to financial information; and 4. The information set forth in the Official Statement has been obtained by the City from sources which are believed to be reliable, but such information is not guaranteed by the Financing Consultant as to accuracy or completeness, nor has it been independently verified. 5. That, to the best knowledge of the Financing Consultant, as of the date of the Official Statement and as of the date hereof, the Official Statement does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made therein, in light of the circumstances under which they were made, not misleading. 6. We have been advised by the Purchaser of the Bonds O'Connor SWS Securities, that the Bonds are being offered to the public at the rates set forth on the cover of the Official Statement. We have relied upon this representation in calculating the attached schedules. 7. We have prepared certain schedules attached hereto, and by this reference incorporated herein, which have been verified by Grant Thornton LLP, Minneapolis Minnesota, for the purpose of detailing certain aspects of the Refunding Program, the ordering of Federal Securities and determining certain yields as requested by Bond Counsel. 8. Pursuant to the enclosed schedules, the yield on the Bonds is 5.141068%. 9. We understand that Bond Counsel will rely upon this certificate, among other things, in reaching its conclusion that the Bonds do not constitute "arbitrage bonds" within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended. This certificate may be used as an attachment to the City's Certificate as to Arbitrage for the Bonds at closing. Sincerely, HARRELL & COMPANY ADVISORS, LLC By: Title: Managing Director $2,155,000 CITY OF HUNTINGTON BEACH 2001 SPECIAL TAX BONDS Settlement Memorandum Purchaser: O'Connor SWS Securities Bonds Dated: November 14,2001 Date of Delivery: November 14, 2001 Total Principal Amount of Bonds $ 2,155,000.00 Underwriter's Discount (23,705.00) Total Due at Closing $ 2,131,295.00 Fund Deposits: Transfer to Escrow Bank $ 1,881,470.00 Costs of Issuance Fund 77,425.00 Reserve Fund 172,400.00 $ 2,131,295.00 Prepared by Harrell and Company Advisors, LLC November 7, 2001 SETTLEMENT MEMO $2,1SS,000 CITY OF HUNTINGTON BEACH 2001 SPECIAL TAX BONDS Escrow Fund Deposit. Deposit with 1990 Bonds Escrow Bank: 1990 Improvement Fund $ 52,328.00 1995 Reserve Fund 192,487.00 Bond Proceeds 1,881,470.00 $ 2,126,285.00 Transfer of 1990 Trust Funds: 1990 Bond Fund Balance 668,603.00 Transfer to City for deposit in Services Fund (668,603.00) Balance - 1990 Improvement Fund Balance 84,578.00 Transfer to 1990 Escrow Bank (52,328.00) Transfer to City for deposit in City Improvement Fund (32,250.00) Balance - 1990 Reserve Fund Balance 192,487.00 Transfer to 1990 Escrow Bank (192,487.00) Balance - 1990 Administrative Expense Fund Balance 10,969.00 Transfer to 2001 Trustee for deposit in Admin Exp Fund (10,969.00) Balance Prepared by Harrell and Company Advisors, LLC November 7, 2001 SOURCES AND USES OF FUNDS CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Dated Date 11/14/2001 Delivery Date 11/14/2001 Sources: Bond Proceeds: Par Amount 2,155,000.00 Other Sources of Funds: 1990 Improvement Fund 52,328.00 1990 Reserve Fund 192,487.00 244,815.00 2,399,815.00 Uses: Refunding Escrow Deposits: Cash Deposit 1.00 SLG Purchases 2,126,284.00 2,126,285.00 Other Fund Deposits: Reserve 172,400.00 Delivery Date Expenses: Cost of Issuance 77,425.00 Underwriter's Discount 23,705.00 101,130.00 2,399,815.00 Prepared by Harrell&Company Advisors,LLC BOND PRICING CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Maturity Bond Component Date Amount Rate Yield Price Term Bonds Maturing 2007: 10/01/2007 500,000 4.000% 4.000% 100.000 Term Bonds Maturing 2012: 10/01/2012 510,000 4.750% 4.750% 100.000 Term Bonds Maturing 2020: 10/01/2020 1,145,000 5.400% 5.400% 100.000 2,155,000 Dated Date 11/14/2001 Delivery Date 11/14/2001 First Coupon 04/01/2002 Par Amount 2,155,000.00 Original Issue Discount Production 2,155,000.00 100.000000% Underwriter's Discount -23,705.00 -1.100000% Purchase Price 2,131,295.00 98.900000% Accrued Interest Net Proceeds 2,131,295.00 Prepared by Harrell&Company Advisors,LLC BOND DEBT SERVICE CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Dated Date 11/14/2001 Delivery Date 11/14/2001 Period Annual Ending Principal Coupon Interest Debt Service Debt Service 11/14/2001 04/01/2002 40,359.82 40,359.82 10/01/2002 85,000 4.000% 53,027.50 138,027.50 178,387.32 04/01/2003 51,327.50 51,327.50 10/01/2003 75,000 4.000% 51,327.50 126,327.50 177,655.00 04/01/2004 49,827.50 49,827.50 10/01/2004 80,000 4.000% 49,827.50 129,827.50 179,655.00 04/01/2005 48,227.50 48,227.50 10/01/2005 85,000 4.000% 48,227.50 133,227.50 181,455.00 04/01/2006 46,527.50 46,527.50 10/01/2006 85,000 4.000% 46,527.50 131,527.50 178,055.00 04/01/2007 44,827.50 44,827.50 10/01/2007 90,000 4.000% 44,827.50 134,827.50 179,655.00 04/01/2008 43,027.50 43,027.50 10/01/2008 95,000 4.750% 43,027.50 138,027.50 181,055.00 04/01/2009 40,771.25 40,771.25 10/01/2009 95,000 4.750% 40,771.25 135,771.25 176,542.50 04/01/2010 38,515.00 38,515.00 10/01/2010 100,000 4.750% 38,515.00 138,515.00 177,030.00 04/01/2011 36,140.00 36,140.00 10/01/2011 110,000 4.750% 36,140.00 146,140.00 182,280.00 04/01/2012 33,527.50 33,527.50 10/01/2012 110,000 4.750% 33,527.50 143,527.50 177,055.00 04/01/2013 30,915.00 30,915.00 10/01/2013 120,000 5.400% 30,915.00 150,915.00 181,830.00 04/01/2014 27,675.00 27,675.00 10/01/2014 125,000 5.400% 27,675.00 152,675.00 180,350.00 04/01/2015 24,300.00 24,300.00 10/01/2015 130,000 5.400% 24,300.00 154,300.00 178,600.00 04/01/2016 20,790.00 20,790.00 10/01/2016 140,000 5.400% 20,790.00 160,790.00 181,580.00 04/01/2017 17,010.00 17,010.00 10/01/2017 145,000 5.400% 17,010.00 162,010.00 179,020.00 04/01/2018 13,095.00 13,095.00 10/01/2018 155,000 5.400% 13,095.00 168,095.00 181,190.00 04/01/2019 8,910.00 8,910.00 10/01/2019 160,000 5.400% 8,910.00 168,910.00 177,820.00 04/01/2020 4,590.00 4,590.00 10/01/2020 170,000 5.400% 4,590.00 174,590.00 179,180.00 21155,000 1,253,394.82 3,408,394.82 3,408,394.82 Prepared by Harrell&Company Advisors,LLC PROOF OF ARBITRAGE YIELD CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Present Value to 11/14/2001 Date Debt Service @ 5.1410681% 04/01/2002 40,359.82 39,587.66 10/01/2002 13 8,027.50 131,993.81 04/01/2003 51,327.50 47,853.69 10/01/2003 126,327.50 114,826.10 04/01/2004 49,827.50 44,155.95 10/01/2004 129,827.50 112,166.76 04/01/2005 48,227.50 40,622.78 10/01/2005 133,227.50 109,407.26 04/01/2006 46,527.50 37,251.12 10/01/2006 131,527.50 102,665.28 04/01/2007 44,827.50 34,113.71 10/01/2007 134,827.50 100,032.30 04/01/2008 43,027.50 31,123.27 10/01/2008 138,027.50 97,337.94 04/01/2009 40,771.25 28,031.60 10/01/2009 135,771.25 91,007.91 04/01/2010 38,515.00 25,169.73 10/01/2010 138,515.00 88,251.66 04/01/2011 36,140.00 22,448.72 10/01/2011 146,140.00 88,501.36 04/01/2012 33,527.50 19,795.18 10/01/2012 143,527.50 82,617.25 04/01/2013 30,915.00 17,349.31 10/01/2013 150,915.00 82,570.10 04/01/2014 27,675.00 14,762.35 10/01/2014 152,675.00 79,398.64 04/01/2015 24,300.00 12,320.51 10/01/2015 154,300.00 76,272.12 04/01/2016 20,790.00 10,019.17 10/01/2016 160,790.00 75,546.39 04/01/2017 17,010.00 7,791.77 10/01/2017 162,010.00 72,352.12 04/01/2018 13,095.00 5,701.54 10/01/2018 168,095.00 71,354.11 04/01/2019 8,910.00 3,687.39 10/01/2019 168,910.00 68,151.33 04/01/2020 4,590.00 1,805.55 10/01/2020 174,590.00 66,956.56 3,408,394.82 2,155,000.00 Prepared by Harrell&Company Advisors,LLC PROOF OF ARBITRAGE YIELD CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Proceeds Summary Delivery date 11/14/2001 Par Value 2,155,000.00 Target for yield calculation 2,155,000.00 Prepared by Harrell&Company Advisors,LLC ESCROW REQUIREMENTS CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Period Principal Redemption Ending Interest Redeemed Premium Total 04/01/2002 77,972.50 2,055,000.00 10,275.00 2,143,247.50 77,972.50 2,055,000.00 10,275.00 2,143,247.50 Prepared by Harrell&Company Advisors,LLC ESCROW COST CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Type of Maturity Par Total Security Date Amount Rate Cost SLG 04/01/2002 2,126,284 2.110% 2,126,284.00 2,126,284 2,126,284.00 Purchase Cost of Cash Total Date Securities Deposit Escrow Cost 11/14/2001 2,126,284 1.00 2,126,285.00 2,126,284 1.00 2,126,285.00 Prepared by Harrell&Company Advisors,LLC ESCROW SUFFICIENCY CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds Escrow Net Escrow Excess Excess Date Requirement Receipts Receipts Balance 11/14/2001 1.00 1.00 1.00 04/01/2002 2,143,247.50 2,143,246.50 -1.00 2,143,247.50 2,143,247.50 0.00 Prepared by Harrell&Company Advisors,LLC PROOF OF COMPOSITE ESCROW YIELD CFD 90-1 Goldenwest/Ellis 2001 Special Tax Refunding Bonds All restricted escrows funded by bond proceeds Present Value Security to 11/14/2001 Date Receipts @ 2.0989054% 04/01/2002 1,896,478.61 1,881,469.13 1,896,478.61 1,881,469.13 Escrow Cost Summary Purchase date 11/14/2001 Purchase cost of securities 1,881,469.13 Target for yield calculation 1,881,469.13 Prepared by Harrell&Company Advisors,LLC FULBRIGHT & JAWORSKI L.L.P. A REGISTERED LIMITED LIABILITY PARTNERSHIP 865 SOUTH FIGUEROA STREET. 29TH FLOOR HOUSTON NGTTELEPHONE: 213/892-9200 Los ANGELES. CALIFORNIA 900I7-2576 WASHIAUS IN. D.C. FACSIMILE: 213/680-4SIB SAN ANTONIO DALLAS NEW YORK LOS ANGELES MINNEAPOLIS LONDON HONG KONG November 14, 2001 O'Connor SWS Secuirties 3 Civic Plaza, Suite 100 Newport Beach, California 92660 Re: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We have acted as counsel for you as Underwriter in connection with your purchase of the City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds in the aggregate principal amount of$2,155,000 (the "Bonds") pursuant to the Bond Purchase Agreement, dated October 29, 2001 (the "Purchase Agreement"), between you and the City of Huntington Beach (the "City"), for and on behalf of the City of Huntington Beach Community Facilities district No. 1990-1 (Goldenwest/Ellis Area) (the "District"). The Bonds are being issued pursuant to a Fiscal Agent Agreement (the "Fiscal Agent Agreement"), dated as of November 1, 2001, by and between the City and U.S. Bank Trust National Association (the "Trustee). Capitalized terms not otherwise defined herein shall have the meanings ascribed thereto in the Purchase Agreement. In that connection, we have reviewed certain portions of the Indenture, the Official Statement of the City, dated October 29, 2001, with respect to the Bonds (the "Official Statement"), the Purchase Agreement, certificates of the City, the District, the Trustee and others, the opinions referred to in the Purchase Agreement and such other records, opinions and documents, and we have made such investigations of law, as we have deemed appropriate as a basis for the conclusions hereinafter expressed. In arriving at the conclusions hereinafter expressed, we are not expressing any opinion or view on, and with your permission are assuming and relying on, the validity, accuracy and sufficiency of the records, documents, certificates and opinions referenced above (including the accuracy of all factual matters represented and legal conclusions contained therein), including (without limitation) representations and legal conclusions regarding the due authorization, issuance, delivery, validity and enforceability of the Bonds and the exclusion of interest with respect to the Bonds from gross income of the owners thereof for federal income tax purposes and the legality, validity and enforceability of the Fiscal Agent Agreement and the payments 45094409.1 O'Connor SWS Securities November 14, 2001 Page 2 with respect to which are pledged to the Bonds. We have assumed that all records, documents, certificates and opinions that we have reviewed, and the signatures thereto, are genuine. Based on and subject to the foregoing, and in reliance thereon, we are of the opinion that the Bonds are not subject to the registration requirements of 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. We are not passing upon and do not assume any responsibility for the accuracy, completeness or fairness of any of the statements contained in the Official Statement as we have not independently verified nor have we performed any due diligence with respect to the accuracy, completeness or fairness of any such statements. We understand you have received an opinion from Quint & Thimmig LLP, Disclosure Counsel, with respect thereto dated the date hereof. We are furnishing this letter to you solely for your benefit as Underwriter. Our engagement with respect to this matter has terminated as of the date hereof, and we disclaim any obligation to update this letter. This letter may not be used, circulated, quoted or otherwise referred to or relied upon for any other purpose or by any other person or filed with any governmental or other administrative agency or other person or entity for any purpose without our prior written consent. This letter is not intended to, and may not, be relied upon by the owners of the Bonds. The foregoing represent our interpretation of applicable law to the facts as described herein. We bring to your attention the fact that our conclusions are an expression of professional judgment and are not a guarantee of a result. Very truly yours, P. 45094409.1 uid � Thimmigo One Embarcadero Center, Suite 2420 San Francisco,CA 94111-3737 Attorneys at Law Telephone:415/765-1550 Telecopier:415/765-1555 November 14, 2001 City Council City of Huntington Beach 2000 Main Street Huntington Beach, California 92648 OPINION: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Members of the City Council: We have acted as bond counsel in connection with the issuance by the City of Huntington Beach, California (the "City") of its $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (section 53311 et seq., of the California Government Code) (the "Act"), a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area) and U.S. Bank Trust National Association, as fiscal agent, and Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001 (the "Resolution"). We have examined the law and such certified proceedings and other documents as we deem necessary to render this opinion. As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Resolution and in the certified proceedings and certifications of public officials and others furnished to us, without undertaking to verify the same by independent investigation. Based upon the foregoing,we are of the opinion, under existing law, as follows: 1. The City is duly created and validly existing as a municipal corporation, with the power to adopt the Resolution, enter into the Fiscal Agent Agreement and perform the agreements on its part contained therein and issue the Bonds. 2. The Fiscal Agent Agreement has been duly entered into by the City and constitutes a valid and binding obligation of the City enforceable upon the City. 3. Pursuant to the Act, the Fiscal Agent Agreement creates a valid lien on the funds pledged by the Fiscal Agent Agreement for the security of the Bonds. 08003.05 City of Huntington Beach,California November 14, 2001 Page 2 4. The Bonds have been duly authorized, executed and delivered by the City and are valid and binding limited obligations of the City, payable solely from the sources provided therefor in the Fiscal Agent Agreement. 5. The 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 the federal alternative minimum tax imposed on individuals and corporations; it should be noted, however, that, for the purpose of computing the alternative minimum tax imposed on corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings.The opinions set forth in the preceding sentence are subject to the condition that the City comply with all requirements of the Internal Revenue Code of 1986 that must be satisfied subsequent to the issuance of the Bonds in order that interest thereon be, or continue to be, excluded from gross income for federal income tax purposes. The City has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of interest on the Bonds in gross income for federal income tax purposes to be retroactive to the date of issuance of the Bonds. We express no opinion regarding other federal tax consequences arising with respect to the Bonds. 6. The interest on the Bonds is exempt from personal income taxation imposed by the State of California. The rights of the owners of the Bonds and the enforceability of the Bonds, the Resolution and the Fiscal Agent Agreement may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights heretofore or hereafter enacted and also may be subject to the exercise of judicial discretion in appropriate cases. Respectfully submitted, �J� QSanUIUt & ThiMMi LLr One Embarcadero Center,Suite 2420 Francisco,CA 94111 Telephone: 415/765-1550 Attorneys at Law Telecopier: 415/765-1555 November 14, 2001 O'Connor SWS Securities 3 Civic Plaza, Suite 100 Newport Beach, California 92660 SUPPLEMENTAL OPINION: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We have acted as bond counsel in connection with the issuance by the City of Huntington Beach, California (the "City") of its $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds (the "Bonds"), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (Section 53311 et seq., of the California Government Code) (the "Act"), a Fiscal Agent Agreement, dated as of November 1, 2001 (the "Fiscal Agent Agreement"), by and between the City for and on behalf of the City of Huntington Beach Community Facilities District No. 1990-1 (Goldenwest/Ellis Area), and U.S. Bank Trust National Association, as fiscal agent, and Resolution No. 2001-74, adopted by the City Council of the City on October 15, 2001 (the "Resolution"). We have examined the law and such certified proceedings and other documents as we deem necessary to render this opinion. As to questions of fact material to our opinion, we have relied upon representations of the City contained in the Resolution and in the certified proceedings and certifications of public officials and others furnished to us, without undertaking to verify the same by independent investigation. Capitalized terms not otherwise described herein shall have the meanings ascribed thereto in the Bond Purchase Agreement, dated October 29, 2001 (the "Purchase Agreement"), by and between O'Connor SWS Securities, as underwriter (the "Underwriter"), and the City. Based upon the foregoing,we are of the opinion, under existing law,as follows: 1. The District is a community facilities district duly organized and validly existing under the Act. 2. The statements contained in the Official Statement on the cover page and under the captions "INTRODUCTION," "REFUNDING PLAN," "THE BONDS" (other than under the subheading "Book-Entry Only System" as to which no opinion need be expressed), "SECURITY FOR THE BONDS," and "LEGAL MATTERS - Tax Exemption," and in O'Connor SWS Securities November 14, 2001 Page 2 Appendices D and G thereto, are accurate insofar as such statements expressly summarize certain provisions of the Bonds, the Fiscal Agent Agreement, the Escrow Agreement, and Bond Counsel's opinion concerning certain federal tax matters relating to the Bonds. 3. The Bonds are not subject to the registration requirements of the Securities Act of 1933, as amended, and the Fiscal Agent Agreement is exempt from qualification under to the Trust Indenture Act of 1939, as amended. 4. The Bond Purchase Agreement has been duly authorized, executed and delivered by the City and (assuming due authorization, execution and delivery thereof by the Underwriter) constitutes a valid and binding agreement of the City enforceable upon the City in accordance with its terms, subject to applicable bankruptcy, reorganization, insolvency, moratorium or other law affecting the enforcement of creditors' rights generally. 5. The pledge of the Special Taxes and other funds provided for in the Fiscal Agent Agreement dated as of June 1, 1990 (the "Prior Fiscal Agent Agreement"), by and between the City and U.S. Bank Trust National Association, as successor fiscal agent, and all other obligations of the City under the Prior Fiscal Agent Agreement with respect to the outstanding Prior Bonds (as such term is defined in the Fiscal Agent Agreement), have ceased and terminated, except for the terms thereof relating to the making of payments of debt service thereon and the payment of the Prior Bonds from the Refunding Fund established under the Escrow Agreement, dated November 14, 2001 (the "Escrow Agreement"), by and between the City and U.S. Bank Trust National Association, as escrow bank, assuming, for purposes of this opinion, the sufficiency in said Refunding Fund to pay the principal of, interest on and redemption price of the Prior Bonds in accordance with the terms of the Escrow Agreement. Respectfully submitted, 4111r UIUt & ThimmiQgLLP One Embarcadero Center,Suite 2420 San Francisco,CA 94111 Telephone: 415/765-1550 Attorneys at Law Telecopier: 415/765-1555 November 14, 2001 O'Connor SWS Securities 3 Civic Plaza, Suite 100 Newport Beach, California 92660 RELIANCE LETTER Regarding Final Approving Legal Opinion: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We have this day released to the City of Huntington Beach our final approving legal opinion with respect to the captioned financing. The foregoing opinion may be relied upon by O'Connor SWS Securities, as underwriter, to the same extent as if such opinion were addressed to it. Respectfully submitted, UId & ThifflMiQg LLr One Embarcadero Center,Suite 2420 San Francisco, CA 94111 Telephone: 415/765-1550 Attorneys at Law Telecopier: 415/765-1555 November 14, 2001 U.S. Bank Trust National Association 550 South Hope Street, Suite 500 Los Angeles, California 90071 RELIANCE LETTER Regarding Final Approving Legal Opinion: $2,155,000 City of Huntington Beach Community Facilities District No. 1990-1 2001 Special Tax Refunding Bonds Ladies and Gentlemen: We have this day released to the City of Huntington Beach our final approving legal opinion with respect to the captioned financing. The foregoing opinion may be relied upon by U.S. Bank Trust National Association, as fiscal agent, to the same extent as if such opinion were addressed to it. Respectfully submitted, 6444