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HomeMy WebLinkAbout10/5/2005 - STAFF REPORTS (2) °gyp ALM Sp? u' N City Council Staff Report CITY COUNCIL OCTOBER 5, 2005 PUBLIC HEARING SUBJECT: CONSIDERATION OF THE FORMATION OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) CITY OF PALM SPRINGS; AND TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21 ,000,000 FROM: David H. Ready, City Manager BY: Finance Department and Public Works & Engineering Department SUMMARY Lennar Homes of California, Inc., filed an application for the formation of a Community Facilities District encompassing approximately 1,150 lots in the development known as Escena, requesting the City's issuance of special tax bonds to fund certain development fees and public improvements associated with the development, and to pay off the existing lien against this property related to Assessment District No. 155. The property was purchased by Palm Springs Classic, LLC, of which Lennar Homes of California, Inc., is its Manager. A portion of the property has been sold to MW Housing Partners III, L.P., and to Standard Pacific Corp. The development of the property will occur in two phases, the first of is comprised of approximately 550 detached homes, and a second phase comprised of approximately 600 attached homes. On April 6, 2005, City Council approved further processing of the application for formation of the Community Facilities District pursuant to the Mello-Roos Community Facilities Act of 1982 for the Escena project. On June 1, 2005, City Council approved contract service agreements with Albert A. Webb Associates for the special tax consulting services, and with Harris Realty Appraisal for the appraisal consultant services, necessary to provide professional services related to the proposed formation of the Community Facilities District. On July 20, 2005, City Council approved a Resolution of Intention to establish the Community Facilities District ("CFD") which identified the area of land encompassing the CFD and approved the special tax formula. At this meeting the City Council also approved a Resolution of Intention to incur bonded indebtedness for this CFD and approved a reimbursement agreement with the developer. The City Council /� Item No. 1 A City Council Staff Report October 5, 2005— Page 2 Formation of CFD 2005-2 scheduled a formal public hearing on September 7, 2005, related to the formation of the CFD and to conduct a special election of property owners within the CFD to approve the levy of a special tax. All of the property owners within the CFD have filed written waivers of the time period for conducting the election pursuant to Section 53326 of Act, in order for the CFD to conduct the special election on September 7, 2005. At the request of the property owners, the public hearing was opened on September 7, 2005, and subsequently continued to October 5, 2005. The actions proposed with this item will approve certain agreements relating to the financing of the facilities and conclude the formation proceedings of the proposed CFD. After the public hearing has been held, and all public testimony heard, an election will be called and held and the ballots from property owners within the CFD will be opened and counted by the City Clerk. The proposition for the election requires a two-thirds vote in favor of the proposition to pass. Each property owner will receive one vote for each acre or portion thereof in the District. Assuming the election to form the CFD and levy the special taxes is approved, the City Council then will consider introducing for first reading the ordinance authorizing the levy of the special tax. At a subsequent meeting, the City Council will consider approving documents in connection with the issuance of special tax bonds in an amount not to exceed $15,000,000 for the first phase of development in the CFD. RECOMMENDATION 1. Adopt Resolution No. , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN JOINT COMMUNITY FACILITIES AGREEMENT WITH PALM SPRINGS CLASSIC, LLC AND DESERT WATER AGENCY; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH." 2. Adopt Resolution No. , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DETERMINING THE VALIDITY OF PRIOR PROCEEDINGS, ESTABLISHING COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; ESTABLISHING AN APPROPRIATIONS LIMIT; AND TAKING CERTAIN OTHER ACTIONS RELATING TO SAID DISTRICT." 3. Adopt Resolution No. _, "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS, CALLING A SPECIAL ELECTION TO SUBMIT TO THE QUALIFIED ELECTORS WITHIN SAID DISTRICT THE QUESTION OF City Council Staff Report October 5, 2005—Page 3 Formation of CFD 2005-2 LEVYING OF A SPECIAL TAX AND ISSUANCE OF BONDED INDEBTEDNESS WITHIN THE DISTRICT." 4. Following public testimony, if any, at the Public Hearing, direct the City Clerk to open and tabulate all valid ballots received by the City Clerk related to the formation of Community Facilities District 2005-2 (Escena) of the City of Palm Springs, and to announce the results of the special election. 5. Adopt Resolution No. , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS, DECLARING THE RESULTS OF A SPECIAL ELECTION ORDERING THE LEVYING OF A SPECIAL TAX WITHIN THE DISTRICT; AUTHORIZING THE ISSUANCE OF BONDED INDEBTEDNESS; AND DIRECTING THE RECORDING OF A NOTICE OF SPECIAL TAX LIEN." 6. Adopt Resolution No. _, "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN ACQUISITION AND FUNDING AGREEMENT RELATING TO COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH." 7. Introduce First Reading of Ordinance No. , "AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN SAID DISTRICT." 8. Authorize the City Manager and Director of Finance to execute all necessary documents. STAFF ANALYSIS: On April 6, 2005 City Council approved further processing of an application submitted by Palm Springs Classic, LLC, and Lennar Homes of California, Inc., its Manager, ("Lennar"), for formation of a Community Facilities District pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act") for the Escena project (see April 6, 2005, staff report). This proposed CFD has been formally identified as Community Facilities District 2005-2 (Escena) of the City of Palm Springs ("CFD 2005-2"), see Attachment 1 (April 6, 2005, staff report). On June 1, 2005, City Council approved a contract services agreement to perform special tax consulting with Albert A. Webb Associates, as well as a contract services agreement to perform appraisal services with Harris Realty City Council Staff Report October 5, 2005—Page 4 Formation of CFD 2005-2 Appraisal for professional services related to CFD 2005-2. These services were necessary to provide the City with information related to CFD 2005-2, namely, a special tax analysis, identified as the "Rate and Method of Apportionment for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs" (the "RMA"), and an appraisal to confirm that the current appraised value of the development exceeds the City's Land Secured Financing Policy minimum criteria of a 4 to 1 value to lien ratio before bonds are issued. On July 20, 2005, City Council approved a Resolution of Intention to establish CFD 2005-2 which identified the area of land to be included within CFD 2005-2 and approved the RMA's special tax formula. At this meeting the City Council also approved a Resolution of Intention to incur bonded indebtedness in an amount not to exceed $21,000,000 for CFD 2005-2. These resolutions were adopted as part of the formal process outlined by the Act which allows the creation of a CFD. City Council also approved a reimbursement agreement with the developer for funds deposited with the City related to the formation of CFD 2005-2 (namely, the payment of various contract service agreements) which would be reimbursed to the developer following the issuance of bonds. As required by the Act, a formal public hearing and an election by the property owners (in this case, Palm Springs Classic, LLC, MW Housing Partners III, L.P., and Standard Pacific Corp) was scheduled for September 7, 2005, which was at least 30 days, but not more than 60 days, after the adoption of these resolutions as required by the Act, see Attachment 2 (July 20, 2005, staff report). At the September 7, 2005 meeting, the public hearing was opened and subsequently continued to October 5, 2005 at the request of the property owners. Following public testimony, if any, at the Public Hearing, at the close of the Public Hearing the City Clerk will tabulate all valid ballots received related to the formation of CFD 2005-2. Assuming the passage of the election to form CFD 2005-2, it is recommended that the City Council introduce for first reading an ordinance approving the levy of special taxes within CFD 2005-2. Assuming that the proceedings to form the District are concluded, at a subsequent meeting staff will forward recommendations for City Council to consider the issuance of special tax bonds for CFD 2005-2. Staff is recommending that the City Council consider issuance of the bonds for CFD 2005-2 in two phases, or series, so that the bonded indebtedness incurred keeps pace as the units are constructed, to address the fact that Lennar is developing the Escena project in two different phases (detached units in the first phase and attached units in the second phase). The special tax bonds issued for Phase 1 (542 detached homes) are expected to finance up to: (1) approximately $4,580,000 of City development impact fees (sewer connection fees, TUMF and Quimby Act fees); (2) $5,760,000 for public infrastructure costs (sewer and water system construction, and construction of 3 project traffic signals); (3) approximately $2,830,000 for Desert Water Agency (DWA) water connection and meter fees; and (4) $350,000 to pay off the City's City Council Staff Report October 5, 2005— Page 5 Formation of CFD 2005-2 existing AD 155 assessment against the development. Other fees and facilities may be authorized in the Resolutions, the Joint Community Facilities Agreement and the Acquisition and Funding Agreement to the extent there is capacity to finance said fees and facilities. Further, in accordance with the terms of the Memorandum of Understanding between the City and Palm Springs Classic, LLC, upon issuance of the first series of bonds, Lennar is required to pay the City $1.1 million from its own funds to be applied to the future construction of a new fire station serving CFD 2005-2 and the surrounding community. It is anticipated that the first series of bonds would be issued once the developments have been approved by the City's Planning Commission. The second series of bonds issued for Phase 2 (616 attached multi-family units) will be less and will include financing of another $4,970,000 of City development impact fees and $2,890,000 of DWA fees and such other fees and facilities as may be authorized in the agreements and resolutions. The second series will only be issued based upon the progress of the development, and only at such time as development applications for the multi-family units have been approved. It is expected at this time that the second series of bonds will be issued some time in 2006, and approvals for that series of bonds will also be scheduled for City Council consideration at a later date. Until property is developed, the RMA establishes a tax rate for vacant land; however, once a building permit is issued, a lot will be taxed in accordance with the type and size of the unit to be constructed. The special taxes vary from $1,650 to $2,450 per year for detached units, and from $550 to $1,450 per year for attached multi-Family units. It is anticipated that the overall effective tax rate will be no higher than 1.8% (including all other ad valorem taxes, special assessments and the City's CFD 2005-1 for police and fire services). A Joint Community Facilities Agreement is required between the City, Palm Springs Classic, LLC, and Desert Water Agency to allow a portion of the bond proceeds, when issued, to be used for DWA maintained improvements. In addition, an Acquisition and Funding Agreement is required between the City and Palm Springs Classic, LLC, to allow a portion of the bond proceeds, when issued, to be used by the City to acquire the public improvements constructed by the developer. A Resolution is recommended for approval by the City Council which will approve the Joint Community Facilities Agreement and another to approve the Acquisition and Funding Agreement. Other Resolutions are recommended for approval by the City Council related to actions and findings associated with the formation of CFD 2005-2, including the first reading of an ordinance authorizing the special tax levy within CFD 2005-2. FISCAL IMPACT: IFinance Director Review: fo; Approval of the recommended actions does not commit the City in any way to financial contribution or liability related to the proposed CFD 2005-2. Although ultimately the City is the issuer of the tax-exempt bonds for CFD 2005-2, the City City Council Staff Report October 5, 2005— Page 6 Formation of CFD 2005-2 does not incur any obligation to satisfy payment of the special taxes levied to secure payment of the bonds. Failure of payment of the special taxes levied against the properties within CFD 2005-2 constitutes a foreclosable lien on such properties if unpaid, which is used to secure and satisfy the annual bond payments. No fiscal impact will result from the City's approval of this action. The tax levy provides for administrative expenses of the City. Crai raves David J. Barakian D' ector of Finance & Treasurer Director of Public Works/City Engineer s" Thomas J. Wi on David H. Ready Assistant Cit Manager City Manager Attachments: 1 . July 20, 2005 staff report ATTACHMENT JULY 20, 2005, STAFF REPORT ' �o,�pA4M Sa'y V N k A XC CVFoFAity Ate, N, City Council Staff Report CITY COUNCIL JULY 20, 2005 LEGISLATIVE ITEM SUBJECT: CONSIDERATION OF THE INTENTION OF THE FORMATION OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) CITY OF PALM SPRINGS; AND THE INTENTION TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21,000,000; AND APPROVAL OF A DEPOSIT AND REIMBURSEMENT AGREEMENT WITH PALM SPRINGS CLASSIC, LLC FROM: David H. Ready, City Manager BY: Finance Department and Public Works & Engineering Department SUMMARY On April 6, 2005, City Council approved further processing of an application submitted by Palm Springs Classic, LLC, Lennar Homes of California, Inc., its Manager, for formation of a Community Facilities District pursuant to the Mello-Roos Community Facilities Act of 1982 for the Palm Springs Classic project (now known as "Escena"). Subsequently, on June 1, 2005, City Council approved contract service agreements with Albert A. Webb Associates for the assessment engineering services, and with Harris Realty Appraisal for the appraisal consultant services, necessary to provide professional services related to the proposed formation of the Community Facilities District. The actions proposed with this item formally establish the City's intention to form the proposed Community Facilities District, as well as to incur bonded indebtedness in an amount not to exceed $21,000,000 associated with the financing of public improvements, fees, and incidental expenses within the proposed Community Facilities District. Approval of the proposed actions schedules a formal Public Hearing for September 7, 2005, and election of current landowners within the area subject to the proposed Community Facilities District. Item No. 3 . B. City Council Staff Report Ally 20, 2005—Page 2 Consideration of Formation of CFO 2005-2 RECOMMENDATION: 1. Adopt Resolution No. "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS." 2. Adopt Resolution No. "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21,000,000 WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS." 3. Adopt Resolution No , "A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN DEPOSIT AND REIMBURSEMENT AGREEMENT WITH PALM SPRINGS CLASSIC, LLC; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH." 4. Authorize the City Manager to execute all necessary documents. STAFF ANALYSIS: On April 6, 2005, City Council approved further processing of an application submitted by Palm Springs Classic, LLC, Lennar Homes of California, Inc., its Manager, for formation of a Community Facilities District ("CFD") pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act') for the Palm Springs Classic project (now known as "Escena"). (see April 6, 2005, staff report). City staff had originally designated this proposed CFD as CFD 1; however, the City is currently processing formation of another CFD for financing of additional police and fire services for new development, which had already been designated as CFD 1 (formally identified as CFD 2005-1). As such, this proposed CFD has been formally identified as Community Facilities District 2CI05-2 of the City of Palm Springs ("CFD 2005-2"). On June 1, 2005, City Council approved a contract services agreement to perform special tax consulting with Albert A. Webb Associates, as well as a contract services agreement to perform appraisal services with Harris Realty Appraisal for professional services related to CFD 2005-2. These services were necessary to provide the City with information related to CFD 2005-2, namely, an special tax analysis, identified as the "Rate and Method of Apportionment for Community Facilities District No. 2005-2 (Escena Palm Springs) City of Palm Springs', and an appraisal to confirm that the appraised value of the development exceeds the City's minimum criteria 'of a 4 to 1 value to lien ratio. 0Ou1-y43 City Council Staff Report July 20, 2005— Page 3 Consideration of Formation of CFD 2005-2 Lennar Homes, Inc., the manager of Palm Springs Classic, LLC, developing the "Fscena" project has requested that the City consider allowing formation of CFD 2005-2 to finance $14,887,048 of various public improvements, fees, and payoff of the existing assessment against this property related to Assessment District No. 155 ("AD 155"), in addition to all incidental costs related to the formation of CFD 2005-2 (see Attachment 2). The total amount to finance CFD 2005-2, including debt service and administrative costs is proposed as not to exceed $21,000,000; however, it is expected that the total amount of bonds to be issued would not exceed $19,000,000. The bonds actually issued for CFD 2005-2 will only be for an amount sufficient to pay for the proposed facilities, Fees, and existing assessment for AD 155. Lennar Homes, Inc., has planned on developing the "Estero" project in two phases, with the golf course having already been completed The first phase encompasses approximately 542 single 'family detached homes, with a second phase encompassing approximately 616 attached multi-family units. By forming CFD 2005-2, a special tax in accordance with the `Rate and Method of Apportionment" (or "RMA")for CFD 2005-2, is levied against the properties within the development. The proposed tax rate varies depending upon the type of unit constructed (detached versus attached), as well as the size of the unit. The RMA proposed to exempt the golf course and hotel properties from CFD 2005-2, and as such, no special taxes will be levied on those portions of the development. In light of the fact that Lennar Homes, Inc., is developing the project in two phases, it has been proposed that the City consider issuance of the bonds for CFD 2005-2 in two phases, or series, so that the bonded indebtedness incurred keeps pace as the units are constructed. Until property is developed, the RMA establishes a tax rate for vacant land; however, once a building permit is issued the tax rate in accordance with the type and size of the unit being constructed is levied against that property for the subsequent fiscal year. As seen in Attachment 3, the special taxes vary from $1,650 to $1,950 per year for detached units, and from $850 to $1,050 per year for attached multi-family units. It is anticipated that the overall effective tax rate will be no higher than 1.8% (including all other ad valorem taxes, special assessments and the City's CFD 2005-1 for police and fire services). The proposed actions to be taken by the City Council with regard to CFD 2005-2 follow the formal process outlined by the Act which allows the creation of CFD's_ It is required that the City Council consider two separate actions related to the formation of CFD 2005-2: a Resolution of Intention to establish CFD 2005-2 which identifies the area of land encompassing CFD 20D5-2 and incorporates and approves the RMA's special tax formula, and a Resolution of Intention to incur bonded indebtedness of CFD 2005-2 upon its formation. Each of these Resolutions call for the scheduling of a formal Public Hearing, and an election by the property owners within the proposed CFD 2005-2 (which in this case is Lennar Homes, Inc.), between 30 and 60 days after adoption of the resolutions; the Public Hearing for CFD 2005-2, if approved, has been scheduled for September 7, 2005. City Council Staff Report July 20, 2005—Page 4 Consideration of Formation of CFD 2005-2 A third action is recommended for the City Council's consideration which will approve a reimbursement agreement with the developer for receipt of funds deposited with the City related to the formation of CFD 2005-2 (namely, payment of the various contract service agreements) which would be reimbursed to the developer upon City receipt of bond proceeds following the issuance of bonds. Assuming City Council's approval of these actions, and the passage of the election to form CFD 2005-2 and the special taxes as proposed, it is expected that a first series of bonds will he issued for Phase 1 (542 detached homes) that will finance $3,060,000 of City development impact fees (sewer connection fees, TUMF and Quimby Act fees); $5,530,000 for public infrastructure costs (sewer and water system construction, and construction of 3 project traffic signals); $1,230,000 for Desert Water Agency (DWA) water connection and meter fees; and finally $331,000 to payoff the existing AD 155 assessment against the development. The second series of bonds issued for Phase 2 will be smaller, comprising the 616 attached multi-family units, and will include financing of another $3,300,000 of City development impact fees and $1,400,000 of DWA fees. The second series will be issued dependent upon the progress of the development, and only at such time tract maps for the multi-family units have been approved. FISCAL IMPACT: Approval of the recommended actions does not commit the City in any way to financial contribution or liability related to the proposed CFD 2005-2. Although ultimately the City is the issuer of the tax-exempt bonds for CFD 2005-2, the City does not incur any obligation to satisfy payment of the special taxes levied to secure payment of the bonds. Failure of payment of the special taxes levied against the properties within CFD 2005-2 constitute a foreclosable lien on such properties if unpaid, which is used to secure and satisfy the annual bond payments. No fiscal impact will result from the City's approval of this action. 1 w CraigAraves V David H. Ready P,LF66tor of Finance & Treasurer City Manager David J, Barakian Director of Public Works/City Engineer Attachments: 1. April 6, 2005 staff report 2. CFD 2005-2 Bond Financed Facilities Summary 3. CFD 2005-2 Financial Summary 4. Resolutions (3) ATTACHMENT APRIL 6, 2005, STAFF REPORT CITY COUNCIL Aprll6, 2005 LEGISLATIVE ITEM Subject: PALM SPRINGS CLASSIC COMMUNITY FACILITIES DISTRICT NO. 1 Inillated by: Public Works and Engineoring Department SUMMARY: An application was filed with the City on February '13, 2004, for formation of a Communities Facilities District pursuant to the Mello-Roos Community ReCillties Act of 1982 for the Palm Springs Classic project, previously approved as Case 5.0666B, PD- 231, and Tentative Parcel Map 30928 on Judy 16, 2003, and subsequently approved as Tentative Tract Map 32233 on November 17, 2004. This development is being conalructed by Palm Springs Classfe, LLC, Lennar Homes of California, Inc., its Manager. The project consists of an 18-1101e golf course, hotel, vacation ownership units, single family homes, and multi-famlly homes(with a maximum total of 1,450 units), Woo and retail uses, and a fire station site. The City has established Policies and Procedures for Special Assessment and Mello-Roos Community Facility District (CFD) Municipal Bond Financing for Public Improvement for Development Projects that outlines the minimum criteria for Special Assessment or Community Facility Districts formed in the City, as well as the guidelines and process for their formation. The Policy established a Special Districts Committee comprised of various staff members, and it is vie Committee's responsibility to review the Community Facilities District application and render an opinion regarding the City Councifs approval or denial of its formation. RECOMMENDATION: (1)That the City Council approve the application for further processing of the formation of Community Facilities District No, 'I ("CFD 1"), submitted by Palm Springs Classic, LLC, in accordance with the City$ Policies and Procedures for Special Assessment and McII&Roes Community Facility District (CFD) Municipal .Bond Financing for Public Improven'ient for Development Projects (the "Policy"); (2) authorize staff to select and negotlafe contracts with consultants for an assessment engineer's report, appraisal and market absorption study; and collect necessary deposits from the applicant to fund consultant contracts; and (3) approve, in a fonn acceptable to the City Attorney, a Memorandum of Understanding with Lennon Homes of California regarding certain developer contributions to be made to the City in conjunction with the formation of the CeminLinity Faclllites District, STArF ANALYSIS: Palm Springs Classic, LLC, by Lennar Homes of California, Inc., Its Manager, is the developer of the Palm Springs Classic, now known as "Escena Palm Springs", Tentative Tract Map 32233, located on the east side of Gene Autry Trail south of Vista Chino. This development consists of an 1&-hole golf Course, hotel, vacation ownership units,- single family homes, and multi-famlly homes(with a maximum total of 1,450 units),office and relail uses,and a ill-e station site. Shayne Morgan of David Taussig &Associates, Inc., acting on behalf of Lerner Homes, submitted an application for formation of a Community Facilities District pursuant to the Meile-Rcas Community Facilities Act of 1982 (the "Act"). In accordance with fhe Policy, a pre-application conference with staff was held and the applicant submitted a $10,000 Initial application fee. The original application and fee were submitled to the City for l l L H'- -n✓IYJ Palrrr Springs Clssslc Community Facilities Dlstrlct No.1 April 6,2005 Flags 2 initial review on February 13, 2004, with a completed formal submittal received on November 9, 2004. On Dacembar 2, 2004, the applicant met with the City's Special Districts Committee to review the proposed application. Subsecluont meetings with the applicant and the Committee to further refine the application and requested public financing were held on January 20, 2005, and finally on March 4, 2005. The proposed application represents the first Mello-Roos Community Facilities District for the City of Palm Springs. The significant difference with a Mello-Roos CFD and a standard Special Assessment District is that a Melle-Reos CFD has a broader range of items [hot can be included in the District, and the Improvements, fees, and other costs are considered of general benofit to the District, rather than "special benefit" that a standard Special Assessment District indicates. Further, a Mello-Roos CFD places a special tax on the properties within the District, while a standard Special Assessment Districl places a Ilen against the properties until the levy (special assessment) is paid. The applicant is proposing that CFD 1 fund public sewer improvements, water improvements, reclaimed waterline improvements, traffic signal improvements, sewer fees, water fees, pay-off of the existing Assessment District 155 assessments (AD 155 was esfahlished by the City for construction of the Gene Autry Trail and associated improvements), Quimby Act park fees, Traffic Uniform Mitigation Fees (TUMF), and all district formation and financing costs. The total estimated bond amount for CFD 1 is $15,552,808(see Attachment'I). The controlling criteria established in the Policy is outlined under Section 4, "Minimum Requirements," Section 1, "Beneflf'. This section Indicates that the City ehould consider formation of Special Assessment or Community Facility Districts if the following minimum "benef[[" critarla are met; 1. The proposed project shall provide major infrastructure Improvements that signifoantly benefit the general public, and/or 2. The project shall provide significant financial benefit to the City. Determining whether the proposed Community Facilities District application meets these two general criteria is somewhat subjective, The Palm Springs Classic will, with or without public financing provided by CFD 1, be constructing significant public improvements along Gene Autry Trail and Vi6ta Chine, including enhanced landscaped parkways, bikepaths, new traffic signals, and other public improvements required of the development. Further, the project,with or without public financing provided by CFD 1, is likely to generate a significant financial benefit to the City through the generation of the sale of up to 1,450 single or multi-family homes, increased property tax revenues, and the associated revenues generated by additional residents of Palm 5prings, It Is Important to note that the Palm Springs Classic development is obligated to provide the City with a dedication for a one acre fire station site, approved by the Fire Chier,that the residential units within the development be equipped with fire sprinlders due to the fact the area is beyond the 5-minute response time,and further, that the project agree to annex into the future Community Services District to be ferried by the City to assess a special fee to new development for increased police and fire services caused by the development. Following the Special Districts Committee's meeting of March 4, 2005, an opinion was rendered that the proposed application generally Insets the controlling criteria as outlined in the Policy. This opinion was possible following the applicant's proposal to provide certain developer contributions in conjunction with the formation of the CFD. Palm Springs Classic Commdnlly Faclllthes Clarrict No.i April G,2005 Page 8 The developer's contribution includes a one-time payment to the City of 51,100,000 and an agreement to provide and pay for services necessary to prepare construction drawings for the future fire station site located within the Palm Springs Classic development, at the north end of Bird Center Drive and off of its main entrance on Chia Road, These two contributions, which are outlined in the draft Memorandum of Understanding included as Attachment 2 (subject to further review and approval by the City Attorney), will allow the City to move forward with construction of the much needed fire station within the northeast,section of the City. On this basis, the Special Districts Committee determined that the developer's contribution outside of CFD 1 meets the general criteria of the Policy, and recommends that city Council authofte further processing of CFD 1 for Palm Spl'ings Classic, LLC. SUBMITTED; DAVIDJ. BARMAN Director of Public Works, City Engineer APPROVED: %z ✓/ P DAM H. READY City Manager ATTACHMENTS: f. Proposed Community Facilities District Bond Financed Facilitles Summary 2, Draft Memorandum of Understanding ATTACHMENT 2 CFD 2005-2 BOND FINANCED FACILITIES SUMMARY David Taussig &Associates, Inc. 0612712C05 PROPOSED COMMUNITY FACILITIES DISTRICT No. 2005-2 CITY OF PALM SPRINGS (ESCENA PALM SPRINGS) BOND FINANCED FACILITIES SUMMARY Number of Fee per Improvements Description Units Unit 1 Fees City of Palm Springs I Public Improvements NA NA $2,0373935 West Spine Sewer Improvemenrs[11 NA NA $1,069,744 East Spine Sewer Improvements NA NA $186,700 Traffic Signalrzation Improvements NA NA $450,000 Assessment District No, 155 Payoff NA NA $331,491 City of Palm Springs 1 Fees NA NA $6,383,479 08 Sewer Connection Fee 1,158 $2,4 12,110,464 Quimby Park.Fees 1,158 $2,440 $2,825,520 TUMF-Detached Units 542 $794 $430.516 TUMF-Attached Units 616 $550 $338,979 Desert Water Agency [2] NA NA $6,465,635 West Spine Water improvements 111 NA ' NA $635,571 East Spine Water Improvements NA NA $1,394,634 Reclaimed Water Line Improvements NA NA $1,500,000 Water Connection Fee 1,158 $2,285 $2,646,030 Water Frontage Fee NA NA $289,400 I Total CFD Eligible Public Improvements and Fees NA NA $14,887,048 ill Projecl is 100%complete and has not been dedicated to the City of Palm Springs or Desert Water Agency. [21 Requires the execution of a Joint Community Facilities Agreement prior to CFD formation. K\CI@nts2\LENNAR\PalmSpnnaslBudgel\Budget_062405 123 ATTACHMENT 3 CFD 2005-2 FINANCIAL SUMMARY Community Facilities District No. 2005-2 (Escena) .. - Via; - .......... Phase I Financing Acquisition Fund $10,150,000 Reserve Fund 850,000 Capitalized Interest 820,000 UnderwritinglOID 300,000 Costs 260,000 Total Financing $12,370,000 Bond Term — 30 Years Effective Interest Rate — 5.5% Total Phase I & 11 Bonded Debt Not to Exceed $21 Million Phase 11 Financing Phase Financing Not to E' 00,000 01000 0 P 000 01000 Estimated 00 1� 00 00 Detached 0 00, e Detached e : 400,000 etached — 2,800 SqFt $1,950 Acquisition Fund $4,700,000 Reserve Fund 400,000 Capitalized 1 0 apitalized Interest 400P000 Ol 1 5 Underwriting/OlD 1505000 L Costs 150B4O00 t I c g 68 Estimated Annual Special Taxes: Total Financing $6,800,000 Detached — 2,200 SqFt $1,650 Attached — 1,300 SqFt $ 850 Attached — 1,600 SqFt $1,05 Bonds Will Not Be Issued Until Overall Effective Tax Rate 1.8% Value to Lien Equals 4 to 1 Phase 1 $4%480,000 Phase 11 23,200,000 Value Needed $72,680,000 July 8, 2005 ............. ATTACHMENT 4 RESOLUTIONS (.1 :`" RESOLUTION NO. 21381 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS WHEREAS, the City Council has received a petition (including consent and waiver), (the "Petition"), from Palm Springs Classic, LLC, by Lennar Homes of California, Inc., its Manager, requesting the institution of proceedings for 'formation of a Community Facilities District, pursuant to the Mello-Roos Community Facilities Act of 1982, commencing with Section 53311 of the Government Code of the State of California (the "Act"); and WHEREAS, the City Council has determined that the Petition complies with the requirements of Government Code Section 53318 and now intends to form Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs; and WHEREAS, the Council desires to adopt this Resolution of Intention as provided in Section 53321 of the Act to establish a Community Facilities District consisting of the territory described in Exhibit "A" hereto and incorporated herein by this reference, which the City Council hereby determines shall be Known as `Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs", (the "Community Facilities District No. 2005-2" or the "District"), pursuant to the Act to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property described in Exhibit "B" attached hereto and incorporated herein by this reference, including ail furnishings, equipment and supplies related thereto; (2) the payment of development and other fees (collectively, the "Facilities'), which Facilities have a useful life of five years or longer; (3) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District (the 'Incidental Expenses"); and (4) payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs, (the "AD 155 Payment"); and WHEREAS, it is the intention of the City Council to consider financing the Facilities, the Incidental Expenses, and the AD 155 Payment through the formation of the proposed District and the sale of bonded indebtedness in an amount not to exceed $21,000,000 within the District and the levy of a special tax within the District to pay for the Facilities and the Incidental Expenses and to pay debt service on the bonded indebtedness incurred by the District, provided that the bond sales and special tax levies are approved at an election to be held within the District; THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Resolution No. 21381 Page 2 Section 1. The above recitals are all [rue and correct. , Section 2. The City Council hereby determines to institute proceedings for the formation of a Community Facilities District under the terms of the Act pursuant to Section 53350 of the Act. The exterior boundaries of the proposed District are hereby specified and described to be as shown on that certain map, described in Exhibit "A," now on file in the office of the City Clerk entitled "Proposed Boundaries of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs," which map indicates by a boundary line the extent of the territory included in the proposed District and shall govern for all details as to the extent of the proposed District. On the original and one copy of the map of the proposed District on file in the City Clerk's office, the City Clerk shall endorse the certificate evidencing the date and adoption of this Resolution of Intention. The City Clerk shall file the original map in his office and, within fifteen (15) days after the adoption of this Resolution of Intention, the City Clerk shall cause to have recorded with the Riverside County Recorder a copy of the endorsed map. Section 3. The name of the proposed District shall be designated as "Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs." Section 4. The Facilities to be financed by the proposed District and to be financed in pact by the proposed District are public infrastructure facilities and other governmental facilities with an estimated useful life of five years or longer, which the City of Palm Springs or Desert Water Agency ("DWA") is authorized by law to construct, acquire, own, operate or contribute revenue to. The City Council hereby finds and determines that the description of the Facilities herein is sufficiently informative to allow taxpayers within the proposed District to understand what; the funds of the proposed District may be used to finance. The Incidental Expenses expected to be incurred include the cost of planning and designing the Facilities, the costs of forming the District, issuing bonds and levying and collecting a special tax within the District. The City Council hereby finds that the proposed Facilities are necessary to meet increased demands placed upon the City of Palm Springs and DWA as a result of development occurring within the proposed District. Such Facilities need not be physically located within the District. Section 5. Except where funds are otherwise available, it is the intention of the City Council to levy annually, in accordance with procedures contained in the Act, a special tax within the proposed District (the "Special Tax") sufficient to pay for the costs of financing the acquisition and/or construction of the Facilities, Incidental Expenses and the AD 155 Payment, including the principal and interest and other periodic costs on bonds or other indebtedness proposed to be issued to finance the Facilities, Incidental Expenses and the AD 155 Payment, the establishment and replenishment of reserve funds, the credit enhancement fees, the costs of administering the levy and collection of the Special Tax and all other costs of the levy of the Special Tax and issuance of the bonds, including any foreclosure proceedings, architectural, engineering, inspection, legal, fiscal, and financial consultant fees, discount fees, interest on bonds due and , payable prior to the expiration of one year from the date of completion of Facilities (but not to exceed two years), election costs and all costs of issuance of the bonds, Resolution No. 21381 Page 3 including, but not limited to, fees for bond counsel, disclosure counsel, financing consultants and printing costs, and all other administrative costs of the tax levy and bond issue. The Special Tax will be secured by recordation of a continuing lien against all non-exempt real property in the District. In the first year in which such a Special Tax is levied, the levy shall include a sum sufficient to repay to the City all amounts, if any, transferred to the District pursuant to Section 53314 of the Act and interest thereon. The schedule of the rate and method of apportionment and manner of collection of the Special Tax within the District is described in detail in Exhibit "C" attached hereto and incorporated herein by this reference. The Special Tax is based upon the cost of financing the Facilities, Incidental Expenses and the AD 155 Payment in the District, the demand that each parcel will place on the Facilities and the benefit (direct and/or indirect) received by each parcel from the Facilities. The Special Tax within the District is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act. In the event that a portion of the property within the District shall become for any reason exempt, wholly or partially, from the levy of the Special Tax, the City Council shall, on behalf of the District, increase the levy to the extent necessary upon the remaining property within the District which is not delinquent or exempt in order to yield the required payments, subject to the maximum tax. If special taxes of the District are levied against any parcel used for private residential purposes, (i) the maximum special tax rate shall not be increased over time except that it may be increased by an amount not to exceed two percent (2%) per year to the extent permitted in the rate and method of apportionment; (ii) such tax shall be levied for a period not to exceed forty-five (45) years commencing with Fiscal Year 2005-2006, as further described in Exhibit "C" attached hereto; and (III) under no circumstances will such special tax be increased as a consequence of delinquency or default by the owner of any other parcels within the District by more than ten percent (10%). Section 6. The special tax within the proposed District is based on the expected demand that each parcel of real property within the proposed District will place on the Facilities and on the benefit that each parcel derives from the right to access the Facilities. The City Council hereby determines that the proposed Facilities are necessary to meet the increased demand placed upon the City of Palm Springs and DWA and the existing infrastructure in the City as a result of the development of land proposed for inclusion in the District. The Council hereby determines the rate and method of apportionment of the special tax for the District set forth in Exhibit "C' attached hereto to be reasonable. Section 7. A public hearing (the "Hearing") on the establishment of Community Facilities District No, 2005-2, the proposed rate and method of apportionment of the Special Tax and the proposed issuance of bands to finance the Facilities, the Incidental Expenses and the AD 155 Payment shall be held on September 7, 2005 at 6:00 p.m., or as soon thereafter as practicable, at the Council Chamber of the City Council of the City of Palm Springs, 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. Should the City Council determine to form the District, a special election will be held within the District to authorize the issuance of bonds and the levy of the Special Tax in Resolution No, 21381 Page 4 accordance with the procedures contained in Government Code Section 53326. If held, , the proposed voting procedure at the election will be a landowner vote with each landowner who is the owner of record of land within the District at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the District. Ballots for the special election may be. distributed by mail or by personal service. Section 8. At the time and place set forth above for the Hearing, any interested person, including all persons owning lands or registered to vote within the proposed District, may appear and be heard. Section 9. Each City officer who is or will be responsible for the Facilities to be financed by the District, if it is established, is hereby directed to study the proposed District and, at or before the time of the above-mentioned Hearing, file a report with the City Council, and which is to be made a part of the record of the Hearing, containing a brief description of the Facilities and services by type which will in his or her opinion be required to adequately meet the needs of the District and his or her estimate of the cost of providing the Facilities and services, including an estimate of the fair and reasonable cost of all Incidental Expenses, including the cost of planning and designing the Facilities to be financed pursuant to the Act, the cost of environmental evaluations of such Facilities, all costs associated with the creation of the District, issuance of bonds, determination of the amount of any special taxes, collection of any special taxes, or costs otherwise incurred in order to carry out the authorized purposes of the City with respect to the District, and any other expenses incidental to the construction, completion and inspection of the authorized work to be paid through the proposed financing. Section 10. The City may accept advances of funds or work-in-kind from any sources, including private persons or private entities, and is authorized and directed to use such funds for any authorized purpose, including any cost incurred in creating the District. The District may enter into an agreement to repay all of such funds as are not expended or committed for any authorized purpose at the time of the election on the levy of the Special Tax, if the proposal to levy such tax should fail, and to repay all of such funds advanced if the levy of the Special Tax shall be approved by the qualified electors of the District. Section 11. The City Clerk is hereby directed to publish a notice ("Notice") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the proposed District. Such Notice shall contain the text or a summary of this Resolution, state the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed District as provided in Section 53324 of the Act and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. , Resolution No. 21381 Page 5 Section 12. The City Clerk may send a copy of the Notice of the Hearing by first-class rnail, postage prepaid, to each registered voter and to each landowner within the proposed District as shown on the last equalized assessment roll. Said mailing shall be completed not less than-fifteen (15) days prior to the date of the Hearing. Section 13. Pursuant to Section 53344.1 of the Act, the City Council hereby reserves to itself, in its sole discretion, the right and authority by subsequent Resolution to allow any owner of property within the District, subject to the provisions of Section 53344.1 of the Act and those conditions as it may impose, and any applicable prepayment penalties as prescribed in the bond indenture or comparable instrument or document, to tender to the District treasurer in full payment or part payment of any installment of the special taxes or the interest or penalties thereon which may be due or delinquent, but for which a bill has been received, any bond or other obligation secured thereby, the bond or other obligation to be taken at par and credit to be given for the accrued interest shown thereby computed to the date of tender. Section 14. The voting procedure with respect to the establishment of the District and the imposition of the special tax shall be by hand delivered ballot election. ADOPTED this 20th day of July 2005. y., David H. Ready, i anager ATTEST: f�mes Thompson, City Clerk Resolution No. 21381 Page 6 CERTIFICATION ' STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE } ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. 21381 is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on July 20, 2005, by Lhe following Vote: AYES: Councilmember Foat, Councilmember Pougnet, Councilmember Mills, Mayor Pro Tem McCulloch and Mayor Oden. NOES: None. ABSENT: None. ABSTAIN: None. mes Thompson, City Clerk City of Palm Springs, California Resolution No. 21381 Page 7 EXHIBIT"A" COMMUNITY FACILITIES DISTRICT NO, 2005-2 (ESCENA) gg BOUNDARY MAP a v PROPOSED BOLHOARIES COKtMVY FACLITES DISTRICT NO. 2006-2 A ( ESCENA OF PALM SPRINGS 1 d�; r CITY OF PALM SPRINGS, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA I HEPEBY cEDTIFY TMT TIC WITHIN ANP YVFTW ONIVAPIES OF M101ITY FACILITIES DISTOMT M.2lYr1E I ESCENA OF �152' ivn w'42E FILM IN TIE OFFICE OF RE- `5EQETAPe OF THE WAP9 PALM SPPTN09 I OF THE CITY CF PALM 5I44Ih•3E,COUNTY CF "§ {'IEEE OF BIPECRAS OF EE CITY BF P" SPDINSS,CU HUMSIIE.STATE OF SO TO NIA,WAS A OVFD BY TEE yB e•Ya RP'f2' TF PIYEBSIDE.STATE OF CN.IFOINIA w� SITE I+}ems THIS_DAY OF P9,'. FOAM OF 04EC(pP5 EF THE c1Tr[F PALM 9EItllHvS AT m N.A.P. L•F3.11' iEGOLAT 1EEROG THEFEW.HELD NO e-af'um' THE__CAY OF NOS SECNETAPY OF PC WAFS W DIASCROS, CY PFFALURIXN a l4Am' CITY OF PN.M`.PHINGS SEOIETMY OF THE WMI OF BITECTOIL, i-mom• CITY OF P"SPPTISS FECODOEO THIS DAY AT TFIE IYSLO OF_OCLOCK _,N.IN DUSK_LF PAGE_MAPS OF ASSCSS&HY EEE f1ECA1L AMINE AND C"WITY FACILITIES OISTTIICIS IN TIE OFFICE V I S T A C N I N O rF BE CCLNTY PECgYEP IN RE CBJNTY W LpT•B• BIYE03IIIE.STATE OFCALIF(YNIA. t13H'Ct13"W % 92' N69`E9'46'W V)S07' FEE:_ f UKENT W. N00'pA 21TJ W.W'� N09.50-43 111", lC93111M 69,70' LAIRY N.HA TIIV65n]E CAMP AS£SOFI- W9'BUN6'W -N49'1G 03T SO M (1.E1K-fECCp]F.fl N00'STW`N 47095'._ LOT 51 HM A-14'24W' oY: P•2B5.00'l.-]1.19' FFPUTY d-u 55'25' NIS-m 40•W Jf 23- _-h542J'W'11 551AE' R-R W L-IW.]O' Ma Ta' 'N 76 W 6-05 62'12'8-3040.00'I.-;YJ3.E0• N1]'U1'EN'N LOT 'C J56M' h•2B'2]'N¢'N277.00'L-123,10' tC0'OA�1'H 49259'� N42'29'29N 6955' &M-27'L9'P=327.00'L'iW.40' NOO']i'W'N 226d4'-�- �3A°b OBS'EO'46'N 1097.15' LBT g i� N51'36'31'E 153.6.T' li N50.00 R14'W71S 1W.W' d•00.20'20' IA9'3]9-W 565.63'� N�x60pJ.00'L-23699 H3431'339{ 41315, _ FYJO'22'0}'E 334,50'� mg �� IEf•6B'2xT U590'- u o LOT"E- �n F Ik'9'O]36'N � 44339' � N99'00'M2 43992' 5Bl s ACE el-a7 j N90'OS'3ti'N gW�00' / CA -, SO o X • D89'5045'H f119]hfi �m y YK,t YrTA nllx3 5 m m N99'3713'W 5G5.63- d ' i /-N20'013G'N 694.30' N � / n•9e•a'f9- Ta P•L99.00• Aj'fT IiI � L-L9S.H8' z 5011 AVE A IMIO'f3'1' 0.0 ll 40 LOT - Ni 'FA 'y A `TE IA AA 'y, ,• ® ` �G 1N5'0H56'E >' 4 5xN>t xoAO 1X1T A PMT �T o Ns ISE'a 134391' - 2 VICINITY MAP LEGEND 005'nL3a aa4.ea' mT�uusus IE9'�X 25A0' L, Resolution No. 21381 Page 8 EXHIBIT "B" ' TYPES OF FACILITIES TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) The General Description of the Improvements is as follows: 1. Street facilities, including, but not limited to, major arterials, highways, intersections, access ramps, roadways, sidewalk, curb, gutters, striping, lighting, traffic signalization, signage, landscaping of public streets and rights-of-way and appurtenant facilities; 2. Storm control facilities, including, but not limited to, storm drains, channels, detention, headwalls, riprap pads, retention and/or catch basins and appurtenant facilities; 3. Sewer improvements, sanitary sewers, including, but not limited to, lift stations, force mains, pump stations, transmission and main lines, valves, and appurtenant facilities (including but not limited to, the West Spine Sewer Improvements which have already been completed); 4. Domestic and reclaimed water facilities, including, but not limited to, reservoirs, pump stations, transmission lines, distribution facilities, lift stations, main lines, valves, fire hydrants and appurtenant facilities (including, but not limited to, the West Spine Water Improvements which have already been completed); 5. Park and recreational facilities and appurtenant facilities; 6. Impact and other fees, including but not limited to, TUMF, Quimby Act fees, water fees, drainage fees, sewer treatment and connection fees, water supply fees, water meter fees, water connection fees and frontage fees, storm drain fees, and other city fees; 7. Mitigation costs and incidental expenses. 1 Resolution No. 21381 Page 9 EXHIBIT "B" (CONTINUED) OTHER ITEMS TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) The District may also finance any of the following: 1. Bond related expenses, including underwriters' discount, reserve fund, capitalized interest, financial advisor fees and expenses, bond and disclosure counsel, special tax consultant fees and expenses, dissemination agent fees and all other incidental expenses. 2. Administrative 'fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds. 3. Reimbursement of costs related to the formation of the District advanced by the City or any related entity, or any landowner or developer within the District, as well as reimbursement of any costs advanced by the City or any related entity, or any landowner or developer within the District, for facilities, fees or other purposes or costs of the District. 4. Payment and retirement of all outstanding unpaid assessments in Assessment District No. 155 of the City of Palm Springs. This description of the public capital facilities is general in nature. The final nature and location of improvements and facilities will be determined upon the preparation of final plans and specifications. The final plans and specifications may show substitutions in lieu of, or modifications to, proposed work. Any such substitution shall not be a change or modification in the proceedings as long as the facilities provide a service substantially similar to that as set forth in the Report. Resolution No. 21381 Page 10 EXHIBIT "C ' RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO,2005-2 (ESCENA PALM SPRINGS) CITY OF PALM SPRINGS A Special Tax shall be levied on all Assessor's Parcels in City ofPahn Springs Community Facilities District No. 2005-2 (Escena Patin Springs) ("CFD No. 2005-2") and collected each Fiscal Year conurrencing in Fiscal Year 2005-2006,in an amount determined through the application of the Rate and Method of Apportioranent as described below. All of the real property in CID No. 2005-2, unless exempted by law or by the provisions hereof,shall be taxed for the purposes, to the extent and in the nignner bsrein provided. A. DEFINITIONS The teens hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not: shown on an Assessor's Parcel Map, the land area shown on the applicable Final map,parcel map,condominium plan,or other recorded Comity parcel map. The square footage of air Assessor's Parcel is'equal to the Acreage of such parcel nnultiplied by 43,560. "Act" means the Iv[eilo-Roos ConrinunityFacilities Act of 1982,being Chapter 2.5,Part 1, Division 2 of Title 5 of the California Goverunenl Code. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No.2005-2:the costs of computing the Special Taxes aid preparing the annual Special Tax collection schedules (whether by the City or designee!hereof or both);the costs of collecting the Special Taxes(whether bythe County or otherwise);the costs of remitting the Special Taxes to the Trustee;the costs of the Trustee (including its legal counsel)in the discharge o f the duties required ofit under the Indenture; the costs to the City, CFD No, 2005-2 or any designee thereof of complying with arbitrage rebate requirements; the costs to'tlne City, CFD No. 2005-2 or any designee thereof of complying with City, CFD No. 2005-2 or obligated persons disclosure requirements of applicable federal and state securities laws and the Act;the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes;the costs of fie City,CFD No.2005-2 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from any escrow accomit-,amt the City's amiaal administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No, 2005-2 for any other administrative purposes of CFD No.2005-2,imclud ng attorney's fees and other costs related to cotmneneing and pursuing to completion any foreclosure as a result of delinquent Special Taxes. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's Parcel mmnber. Cij"y of Palm Springs(Eseena Paint Springs) July 3,2005 CID No.2005.2 Page I "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor's Parcel nuanbcr. "Assigned Special Tax" mekuis the Special Tax for each Land. Use Class of Developed Property, as determined in accordance with Section C.L(b)below. "Authorized Facilities" means those authorized improvements eligible under the Act and provided by CFD No. 2005-2 miner the authorized bonding program for CFD No. 2005-2. "Backup Special Tax " means the Special Tax applicable to each Assessor's Parcel of Developed Property in each Zone, as determined in accordance with Section C.L(c)below. "Bonds" means any bonds or other debt(as defined in Section.53317(d)of the Act),whether in one or more series, issued by CFD No.2005-2 under the Act. ,,Certificate of Occupancy"means a certificate issued by the City that authorizes the actual occupancy of a dwelling urrit for habitation by one or more residents. "CFD Administrator" means au official of the City, or designee thereof,responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD No.2005-2" means City of Palm Springs Cormnanity Facilities District No.2005-2 ' (Escena Palm Springs). "City" means the City of Palm Springs,California. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-1 "County" means the County of Riverside, California. "Developed Property" means, for cacti Fiscal Year, all Taxable Property, exclusive of Taxable Public Property and Taxable Properly Owner Association Properly, for which the Final Subdivision was recorded on or before Jarmary 1 of the piior Fiscal Year and abuildnmg permit for new construction was issued after January 1,2005 kind on or before May 1 of the Fiscal Year preceding the Fiscal Year for which the Special Taxes are being levied. "Final Mapped Property" means,for each Fiscal Year,all Taxable Property,exclusive of Developed Property, Taxable Property Owner Association Properly or Taxable Public Property, which as of January I of the previous Fiscal Year was located within a Final Subdivision. "Final Subdivision"means a subdivision of property by recordation of a final map,parcel , map, or lot line adjustment,pursuant to the Subdivision Map Act(California Government Code Section 66410 et seq.) or recordation of a condominium plan porsuaut to California Civil Code Section 1352 that creates individual lots For which building permits mav4be issued without.further subdivision. City ofPalnr Springs(8sceraa Pulp?Springs) July 8,2005 CPD No. 2005-2 Page 2 ' "Fiscal Year" means the period starling July 1 and ending on the following Ruie 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other inslrurnent pursuant to which.Bonds arciss Lied,as modified,amended and/or supplemented from time to time. "Initial Maximunn Special Tax" means th,e initial maximum Special Tax, determned in accordance with Section C.2.(a) below, that cau he levied in any Fiscal Year on any Assessor's Parcel of Final Mapped Property and Undeveloped Property. °Land Use Class" means any of the classes listed in Table I below. "Maxirnunr Special Tax"means the maximum Special Tax,determined in accordance with Seclion C below,that can be levied in any Fiscal Year on'auy Assessor's Parcel. "Non-Residential Property"means all Assessor's Parcels of Developed Property for which a building permit permitting the construction of one or more non-residential units or facilities has been issued by the City. "Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture. "Property Owner Association Property"means,for each Fiscal Year,any property within the boundaries of CFD No. 2005-2 that was owned by a property owner association, including any master or sub-association, as of January I of the prior Fiscal Year. "Proportionately" means, for Developed Property,that the ratio of the actual Special Tax levy to the Assigned Special Tax is equal for all Assessor's Parcels of Developed Property. For Final Mapped Property, "Proportionately"means that the ratio of the actual Special Tax levyper Acre to the Initial Maximum.Special Tax per Acre is equal for all Assessor's Parcels ofFinalMappedPropetty. For Undeveloped Property,"Propottiouately°rneans that the ratio of the actual Special Tax levy per Acre to the Initial Maximum Special Tax per Acre is equal for all Assessor's Parcels of Undeveloped Property. The teran "Proportionately" may similarly be applied to other categories of Taxable Property as listed in Section D below. "Public Property" means, for eaeh Fiscal Year, (i) auyproperty within the boundaries of CFD No.2005-2 owned by,irrevocably offered or dedicated to,or over,or through or under which an easement for purposes of public right-of-way has been granted, to the federal government,the State,the County,the City,or any local government or otherpublic agency as of January 1 of the previous Fiscal Year, provided that any property leased by a public agency to a private entity and subject to taxation wader Section,53340.1 of the Act shall be taxed and classified according to its use;or(h) any property within the boundaries of CFD No. 200.5-2 that was encumbered, as of January I of the previous Fiscal Year, by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement. City of PaIIII springs(ESCenaParin Springs) Jrtdy 8,2005 OTT No.2005-2 Page 3 "Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport,walkway, garage, overhang, ' patio, enclosed patio, or similar area. The determination of Residential Floor Area for an Assessor's Parcel shall be made by reference to the building permit(s) issued for suc11 Assessor's Parcel. "Residential Property" means all Assessor's Parcels of Developed Property for which a. building permit permitting the construction thereon of one or more residential dwelling rurits has been issued by the City. "Single Family Attached Property" means all Assessor's Parcels of Residential Property for which building permits have been issued for attached residential units. "Single Family Detached Property" means all Assessor's Parcels of Residential Property for which building permits have been issued for detached residential units. "Special Tax" cleans the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property within CFD No. 2005-2 to fund the Special Tax Requirement, "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2005-2 to: (i) pay debt service on all Outstanding Bonds due in the calendar year commencing in such Fiscal Year; (h) pay periodic costs on the Bo,ods, including but not limited to, credit enhancement and rebate payments on the Bonds due in the calendar year commencing in such Fiscal Year; (iii)pay Administrative Expenses; (iv)pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of Authorized Facilities to the extent that the inclusion of such amount does not,increase the Special Tax levy on-Undeveloped Property; (vi)pay For reasonably anticipated Special Tax delinquencies'based on the delinquency rate for the Special Tax levy in the previous Fiscal Year;less(vii) a credit for funds available to reduce the annual Special Tax levy,as determined by the CFD Achnhustrator pursuant to the Indenture. "State" means the State of California. "Taxable Property"means all of the Assessor's Parcels withinthebomidaries of CFD No. 2005-2 that are not exempt fiom the Special Tax pursawit to law or Section E below. "Taxable Property Owner Association Property" means, for each Fiscal Year, all Assessor's Parcels of Property Owner Association Property that are not exempt frorn the Special Tax pursuant to Section E below. "Taxable Public Property" means, for each Fiscal Year, all Assessor's Parcels of Public Property that are not exempt from the Special Tax pursuant to Section E below. "Trustee" means the trustee or fiscal agent: under the Indenture. , City afPalne Springs(Fseerza Pabn Springs) Jiaiy 8,2005 CFD No, 2005-2 Page 4 "Undeveloped Property"means,for each Fiscal Year,all Taxable Property not classified as ' Developed Properly,Final Mapped Properly,Taxable Property Owner Association Property or Taxable Public Property. "Zone" means Zone 1 or Zone 2, as applicable. "Zone 1" means all property currently within CFD N o.2005-2 which is not located in Zone 2, "Zone 2"'meats the laud area geographically identified as Lots 44 through 50 in Tract Map No. 322334 recorded with the County ou May 23, 2005 as Document No,2005-0409493. Zone 2 may be subject to amendment tzom time-to-time,or modification pursuant to a feral map or precise site plan for such properly at the sole discretion of the CPD Administrator provided that such amerrdmeut or mortification will not reduce the amount of Maximum Special Tax below the amount required to equal at least 1.1 times the maxirnrim annual debt service on all Outstanding Bonds, phis the Administrative Expenses. B, ASSIGNMENT TO LAND USE CLASSES Each Fiscal Year;all Taxable Property within CFD No. 2005-2 shall be assigned to a Zone and Further classified as Developed Property,Final Mapped Property,Undeveloped Property, Taxable Property Owner Association Properly, or Taxable Public Property, and shall be subject to Special Taxes in accordance with this Rate and Method of Apportionment determined pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE Residential Property shall be assigned to Land Use Classes 1 through 9 as listed in Table 1 below based on the type of use and the Residential Floor Area for eachrurit. Non-Residential Property shall be assigned to Land Use Class 10. With respect to Residential Property,the Residential Floor Area shall be determined f-om the most recent bruldiagpertnit issued prior to the issuance of a,Certificate of Occupancy for such Assessor's Parcel. 1. Developed Properly (a) Maxi mum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property shall be the greater of (i) the amount. derived by application of the Assigned Special Tax or (ii) the amount derived by application of the Backup Special Tax. (6) Assigned Special.Tax The Fiscal Year 2005-2006 Assigned Special Tax for each Land Use Class is shown below in Table 1, City of Palm Springs(L+scena Palma Springs) Tally 8,2005 CFD No.2005-2 rage-5 TABLE 1 Fiscal Year 2005-2006 , Assigned Special Taxes for Developed Property L1nd,CJSe RIsnddOtiS Assr ntd Dcst Laplioin ", 5pcv a,1 !qx Clsss r F;loor Ar, a, l Single Family Detached Properly More than 3,200 sq. ft. $2,450 per unit 2 Single Family Detached Property 2,801 —3,200 sq. ft. $2,150 per Lmit 3 Single Family Detached Property 2,501 —2,800 sq. ft. $1,950 per unit 4 Single Family Detached Property 2,201—2,500 sq. R. $1,800 per taut 5 Single Family Detached Property less than 2,201 sq.ft. $1,650 per unut 6 Single Family Attached Property More t)z<vn 1,600 sq. ft. $1,450 per unit 7 Single Family Attached Property 1,401 -1,600 sq. ft. $1,050 per unit 8 Single Family Attached Property 1,201 - 1,400 sq, It. $850 per unit 9 Single Family Attached Property Less than 1,201 sq. ft. $550 per unit 10 Non-Residential Property NA $11,662 per Acre (c) Backup Special Tax The Fiscal Year 2005-2006 Backup Special Tax attributable to a Final Subdivision in Zone 1 or Zone 2 will equal the applicable Backup Special Tax for such Zone,identified in.Table 2 below,multiplied by the Acreage of all Taxable Property, exclusive of any Taxable Property Owner Association Propezty and Taxable Public Property,therein. The Backup Special Tax for each Assessor's Parcel of Residential Property shall be computed by dividing the Backup Special'Tax attributable to the applicable Final Subdivision by the number of Assessor's Parcels for which building permits for residential construction have or maybe issued(i.e.,the number of residential lots). The Backup Special Tax for each Assessor's Parcel of Non-Residen.dal Property in Zone 1 or Zone 2 shall equal the applicable Backup Special Tax for such Zone, identified in Table 2 below, multiplied by the Acreage of such Assessor's Parcel. TABLE2 Fiscal Year 2005-2006 Backup Special Tax for Developed Property :. Speca(Tax,Classrficatioin' 13�ckup Spec, ti1 ax Zone 1 $12,277 per Acre Zone 2 $16,907 per Acre City of Paint Springs(Escena Pain Springs) July 8,2065 CFD No.2005-2 Page 6 If a Final Subdivision includes Assessor's Parcels of Taxable Property for which building permits for both residential and non-residential construction may be issued, exclusive of Taxable Property Owner Association Properly and Taxable Public Properly, then the Back-lip Special Tax for each Assessor's Parcel of Residential Property slrallbe computed exclusive of the Acreage and Assessor's Parcels of property for which'building pennits for non-residential construction may be issued. Notwithstanding the foregoing, if all or any portion of the Final S abdivisiou(s)described in the preceding paragraphs is subsequently charged or modified'by recordation of a lot line adjustment or similar inslt current,and only if the CFD Administrator determines that such change or modification results in a decrease in the number of Assessor's Parcels 0f Taxable Properly for which building permits for residential construction have or may be issued within such Final Subdivision, then the Backup Special Tax for each Assessor's Parcel of Developed Property that is pat of the lot line adjustment or similar instrument for suclr Final Subdivision shall be a rate per Acre as calculated below. The Backup Special Tax previously determined for arr Assessor's Parcel of Developed Property that is not part of the lot line adjustment or sitnilar instrument for such Final Subdivision shall not be recalculated. 1. Determine the total Backup Special Tax anticipated to apply to the changed or modified portion of the Final Subdivision area prior to the change or modification. 2. The result of paragraph I above shall be divided by the Acreage of Taxable Property which is ultimately expected to exist in such changed or modified portion of the Final Subdivision area, as reasonably determined by the(FD Admiaisn-ator. 3. The result of paragraph 2 above shall be the Backup Special Tax per Acre which shall be applicable to Assessor's Parcels of Developed Property in such changed or modified portion of the Final Subdivision area for all remaining Fiscal Years in which the Special Tax may be levied. City of Min S)rt'iags(Esaena Palm Springs) July 8,2005 CTD No.2005�2 Page 7 Furthermore, all Assessors'Parcels within CFD No.2005-2 will be relieved snnultaieously andperrnanenlly from the obligation to pay and disclose the ' Backup Special Tax if the CFD Administrator detennines that(i)the annual debt, service rcgtdred for the Outstanding Bonds, when compared to the Assigned Special Taxes that may be levied against all Assessors' Parcels of Developed Property in CFD No.2005-2 result in 110%debt service coverage (Le, the Assigned Special Taxes that maybe levied against all Developed Property in CFD No. 2005-2 in each remaining Fiscal Year based on then existing development in CFD No. 2005-2 is at least equal to the sum of(a) the Administrative Expenses and (b) 1.10 times maximum annual debt service in each remaining Fiscal Year on the Outstanding Bonds),and(ii)all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds (except rehrnding bonds) to be supported by the Special Tax in CFD No. 2005-2. (d) Increase in the Assigned Special Tax and Back-up Special Tax The Fiscal Year 2005-2006 Assigned Special Tax, identified in Table 1 above, and Backup Special Tax, identified in Table 2 above, Fiscal Yea hh not e subject to change and shall therefore remain the sane in every (e) Multiple Land Use Classes ' In some instances an Assessor's Parcel of Developed Property may contain more than one Laird Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the surn of the Maxirniun Special Tax for all Land Use Classes located on that Assessor's Parcel, The CFD Adm nistrator's allocation to each type of property shall be final. 2. Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property,and Taxable Public Property (a) Initial Maximurn Special Tax The Fiscal Year 2005-2006 Initial Maximum Special Tax for Final Mapped. Property and Undeveloped Property in I or Zone 2 shall be$11,662 per Acre, and shall not be subject to change and shall therefore remain the same in every Fiscal Year. (b) Maximum Special Tax The Fiscal Year 2005-2006 Maximum Special Tax for Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property, and Taxable Public Property is Zone 1 or Zone 2 shall be$16,907 per Acre, and shall not be subject to change and shall therefore remain the sane in every Fiscal Year. Jsly8,2005 City 0j,palvr Springs(Eseena Pala:Springs) page,8 CFD No. 2005-2 -- D. METHOD OF APPORTION NIENT OF TIE SPECIAL TAX Commencing with Fiscal Year 2005-2006 and for each following Fiscal Year,the Council shall determine the Special Tax Requirement and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement subject to the Maximum Special Tax. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 in an amount equal to 100%of the applicable Assigned Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Final Mapped Property in Zone 1 at up to 100%o'f the Initial Maximum Special Tax for Final Mapped Property; Third: If additional monies are needed to satisfy the Special Tax Requirement after the second step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 1 at up to 100%ofthelnitial Maximum Special Tax for Undeveloped Properly; Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the third step has been completed, the Special Tax shall be levied Proportionately on each Assessor`s Parcel of Final Mapped Property in Zone 2 at up to 100%of the Initial Maximum Special Tax for Final Mapped Property; Fiflh: If additional monies are needed to satisfy the Special Tax Requirement afterthe fourth stele has been completed,the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 2 at up to 100%oflhe luitial Maximum Special Tax for U ndeveloped Property; Sixth: If additional monies are needed to satis fythe Special Tax Requirement after the fillh step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Final Mapped Property and Undeveloped Property in Zone 1 and Zane 2 shall be increased in equal percentages from the Initial Maximum Special Tax up to 100°% of the Maximum Special Tax for Final Mapped Property and Undeveloped Property; Seventh: If additional monies are needed to satisfy the Special Tax Requirement after the sixth step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 whose Maxiammn Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor's Parcel; Eighth: If additional monies are needed to satisfy the Special Tax Requirement, after the seventh step has been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Public Property and Taxable Property Owner-Association Properly at up to the 100% of Maxhnum Special Tax for Taxable Public Prolfq•? Gwl Taxable Property Owner Association Property. City of Palln Springs(Eseena Paine Springs) filly 8,2005 CFD No.2005-2 Page 9 Notwithstanding the above the Council may, in any Fi'seat year, levy Proportionately less , than 100%of the Aseigned Special Tax in step one(above),when(i)the Council is mo longer required to levy the Special Tax parsuant to steps two through eight above in order to meet the Special Tax Requirement, ii) all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional l3onds(except refondingbonds) to be supported by the Special Tax,and(iii)all Authorized Facilities havebeen constricted and/or acquired. Further notwithstanding the above, render no circumstances will the Special Tax levied against any Assessor's Parcel of Residential'Property for which a Certificate of Occupancy has been issued be increased by more than teat percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within CFI)No. 2005-2, E. EXEMPTIONS No Special Tax shall be levied on up to 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 andup to 15.3 Acres of Public Property and Property Owner Association Property in Zone 2. Tax-exempt status will be assigned by the CFD Administrator in the cbronological order in which property becomes Public Property and/or Property Owner Association Property. However,should an Assessor's Parcel no longer be classified as Public Property or Property Owner Association Property,its tax-exempt status will be revoked. Public Property or Property Owner Association Property that is not exempt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall he taxed Proportionately as part of the eighth step in Section D. F. APPEALS AND INTERPRETATIONS Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's Parcel sin error may submit a-written appeal to CFD No. 2005-2. The CFD Administrator shall review the appeal and if the CFD Administrator concurs,the amomit of the Special Tax levied shall be appropriately modified. The Council may interpret this Date and Method of Apportionment for prn-poses of clarifying any ambiguity and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals. Any decision of the Council shall be final and binding as to all persons. G. MANNEAR OF COLLECTION The Special Tax shall be collected in the sane manner and at the same time as ordinary act valorem property taxes; provided, however, that CFD No. 2005-2 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations;and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act. City of Palm July 8,2005 Springs(Escena Palm Springs) page 14 CFD No. 2005-2 __ El. PREPAYMENT OF SPECIAL TAX The following additional definitions apply to this Section it: "Buildout" means, for CFD No. 2005-2, that all expected building peuuits have been issued. "CFD Public Facilities" means either$14,S87,048 in 2005 dollars,which shall increaseby the Construction Inflation Index on July 1,2006,and on cacti July 1 thereafter,er such lower number as(i) determined by the CFD Administrator as saffrcienl to provide the Authorized Facilities,or(ii)cleternimedby the Council concmrenllywith a covenant thatitwillnoti,ssue any more Bonds(except refunding bonds)to be supporl.ed by the Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Colistrruction lutlation ,ludex" means the saunual percentage change in the Engineering News Record Building Cost hndex for the City of Los Angeles,measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as deterliabled by the CFD Administrator that is reasonably comparable to the Engineering News Record Building Cost Index for the City of Los Angeles. "Future Facilities Costs" means the CFD Public Facilities minus (i) public facility costs previously paid from the Improvement Fund, (ii) moneys currently on deposit in the linprovennent Fund, and(iii)moneys currently on deposit tit an escrow fund that are expected to be available to finance the cost of CFD Public Facilities. "Improvement Fund" rneans an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct CFD Public Facilities eligible under the Act. "Previously Issued Bonds" means, for any Fiscal Year, all Outstanding Bonds that are deemed to be outstanding under the Indenture after the first interest and/or principal payment date following the current Fiscal Year. 1. Prepayment to fidl The obligation of an Assessor's Parcel to pay the Special Tax may be prepaid and permanently satisfied as described herein;provided that a prepayment may be made only for Assessor's Parcels of Developed Property, or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued, and only if there are no delinquent Special Taxes with respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice,the CFD Administrator shall notify such.owner of the prepayrneht amount for such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for pro-Ming this service. Prepayment must be made not less than 45 days prior to the City, ofPalne Springs(Escena Palmr'Springs) Azzly.8,2005 C'FD No,2005 2 Page 11 next occurring date that notice of redemption of Bonds from the proceeds of such prepayment may be given by the Trustee pursuant to the Indenture. ' The Special Tax Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terns as defined below): Bond Redemption Amount plus Redemption Premium plus Future Facilities Amount plus Defeasance Ainoinit plus Administrative Fees and Expenses less Reserve Fund Credit lass Capitalized interest Credit Total: equals Prepayment Amount As of the proposed date ofprepayment,the Special TaxPrepaymeut Amount shall be calculated as follows: Paragraph No.- 1. Confirm that no Special Tax delinquencies apply to such Assessor's Parcel. 2. For Assessor's Parcels of Developed Property, compute the Assigned Special Tax and Backup Special Tax. For Assessor's Parcels of Final Mapped Property and Undeveloped Property for which a building permit has been issued, compote the Assigned Special Tax and Backup Special Tax for that Assessor's Parcel as though it Was already designated as Developed Property,based upon thebuilding permit which has already been issued for that Assessor's Parcel. 3. (a) Divide the Assigned Special Tax computed pursuant to paragraph 2 by the total estimated Assigned Special Taxes for the entire CFD No. 2005-2 based on the Developed Property Special Taxes which could be levied in the current Fiscal Year on all expected development through Buildout of CFD No. 2005-2, excluding ally Assessor's Parcels which have been prepaid, and (b) Divide the Backup Special Tax computed pursuant to paragraph 2 by the total estimated Backup Special Taxes at Buildout for the entire CFD No. 2005-2, excluding any Assessor's Parcels wluich have been prepaid. 4. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the Previously Issued Bonds to compete the amount of Previously Issued Bonds to be retired and prepaid(the "Bond Redemption Ainovnt"). 5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the ' applicable redemption premimn (e.g., the redemption price-100%), if any, on the Previously Issued Bonds to be redeemed(the"Redemption Preinium"). 6. , Compute the current Future Facilities Costs. hily 8,2005 City of Palm Springs(Escena Paint Springs) Page 12 CFD No.2005-2 — 7. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the amount determined pursuant: to paragraph 6 to compute the amount of Future Facilities Costs to be prepaid (the"Fuiure Facilities Amount"). 8, Compute the amount needed to pay interest on the Bond Redemption Ainouuat from the first bond interest and/or principal payment date following the current Fiscal Ycau until the earliest redemption data for the Previously Issued Bonds. 9. Determine the Special Tax levied on the Assessor's Parcel in the current Fiscal Year which has not yet been paid. 10. Compute the minimum amount the CFD Administrator reasonably expects to derive from the reinvestment of the Special 'Tax Prepayment Amount less the Future Facili lies A nownt and the Administrative Fees and Expenses (defined below)from the dale of prepayment until the redemption date for the Previously Issued Bonds to be redeemed vdtb the prepayment. 11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10(the"Defeasance Amount'). 12, The admitvstrative fees and expenses of CFD No. 2005-2 are as calculated by the CFD Administrator and include the costs of computation of the prepayment,Lhe costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Adninistnaive Fees and &penes"). 13, The reserve fund credit(the"Reserve Fund Credit")shall equal the lesser of; (a)the expected reduction in the reserve requirement (as defined in the Indenture), if any, associated with, the redemption of Previously Issued Bonds as a result of the prepayment,or(b)the amount derived by subtracting the new reserve requirement(as defined in the Indenture)in effect after the redemption of Previously IssuedDonds as a result of the prepayment from the balance in the reserve fund on the prepayment date,but in no event shall such amount be less than zero. No Reserve Fund Credit shall be granted if[lie amount then on deposit in the reserve fund for the Previously Issued Bonds is below 100%of the reserve requirement(as defined,inthe Indenture). 14. If any capitalized interest for the Previously Issued Bonds will not have been expended as of the date itmuuediately following the first interest and/or principal payment following the current Fiscal Year, a capitalized interest credit shall be calculatedbymultiplyhng the larger quotient computed pursuant to paragraph 3(a)or 3(b) by the expected balance m the capitalized interest land or account under the hnderlure after such first interest and/or principal payment(the"Capitalized Interest Credit"). 15. The Special Tax prepayment is equal to the sun of the ameuurts computed pursuant to paragraphs 4, 5, 7, 11 and 12,less the amounts computed pursuant to paragraphs 13 and 14(the"PrepcaymentAmount"). City of Paint Springs(L'scena Paint Springs) Trily 8,2005 CT, No,2005-2 Page 13 From the Prepayment Amount,the amounts computed pursuant to paragraphs 4, 51 11, 13 and 14 shall,be deposited into the appropriate fiord as established under the bulenttue and be used to retire Bonds or make debt service payments, The amount computed pursuant to paragraph 7 shall be deposited into the hnprovement Fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No, 2005-2. The Special Tax Prepayment Amount maybe ursuifrcient to redeein a fiill $5,000 increment of Bonds. In such cases, the increment above $5 000 or integral multiple thereof will be retained in the appropriate fiord established under the indenture to be used with the next prepayment of Bonds or to make debt service payments. As a result of the payrnenl of the current Fiscal Year's Special Tax levy as detennnted snider paragraph 9(above),the GFD Administrator shall remove the current Fiscal Year's Special Tax levy for such Assessor's Parcel from the County tax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with,the Act,to indicate the prepayment ofihe Special Tax and the release of the Special Tax lien on such Assessor's Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax shall cease. Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless, at the time of such proposed prepayment, the amount of Maximum Special Taxes that may be levied on Taxable Property within CFD No. 2005-2 (after excluding 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 and 15.3 Acres of Public Property and Property owner Association Property in Zone 2 as set forth in Section E)both prior to and after the proposed prepayment is at least equal to the sum of (i) the Administrative Expenses and (ii) 1.10 times maximum annual debt service, in each remaining Fiscal Year on the outstanding Bonds. 2. Prepayment in Part The Special Tax on an Assessor's Parcel of Developed Property,or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued,may be partially prepaid. The amount of the prepayment shall be calculated as in Section Id.l;except that a partial prepayment shall be calculated according to the following formula: PP= [(PB—A)xF] +A These tenras have the following meaning: PP= the partial prepayment. PE= the Special Tax Prepayment Amount calculated according m Section H:1. F= the percentage,expressed as a decimal,by which the owner ofthe Assessor's Parcel ' is partially prepaying the Special Tax. A= the Administrative Fees and Expenses calculated according to S2005 ection H.1. City oj'PaGn Springs(Eseena Pahn Springs) Jraly 8, CFD Na.2005-2 , Pagee4 1 The owner of any Assessor's Parcel who desires such prepayment shall notify the CFD Administrator of such owner's intent to Partially prepay the Special Tax and the percentage by which the Special Tax shall be prepaid. The CFD Administrator shall provide the owner . . with a statement of the amount required ed for the partial prepayment of the Special Tax for an Assessor's Parcel within 30 days of the request and may charge a reasonable fee for providing this service. With respect to any Assessor's Parcel that is partially prepaid, the Council shall(i)distribute the funds remitted to it according to Section H.1,and(ii)indicate in the records of CFD No.2005-2 that there has been a partial prepayment of the Special Tax and that a portion of the Special Tax with respect to such Assessor's Parcel, equal to the outstanding percentage(1.00-F)of the remaining Maximum Special Tax,shall continue to be levied on such Assessor's Parcel pursuant to Section D. T. TERN[OF SPECIAL TAX The Special Tax shall be levied for a period not to exceed forty-five years couunencing with Fiscal Year 2005-2006,provided however that the Special Tax will cease to be levied in an earlier Fiscal Year if the CFD Administrator has determined(i)that all required interest and principal payments on the CFD No. 2005-2 Bonds have been paid; and(H) all Authorized Facilities have been acquired and all reimbursements to the developer have been paid. City,YPalm Springs(Escena Pains Springs) duly 3,2005 CEt7 No.200.5_2 Page 15 RESOLUTION NO. 21382 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21,000,000 WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS WHEREAS, the City Council upon receipt of a petition (including consent and waiver) (the "Petition ) as provided in Section 53318 of the Government Code of the State of California instituted proceedings to form Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "Community Facilities District No. 2005-2" or fire "District'), pursuant to the Mello-Roos Community Facilities Act of 1982, commencing with Section 53311 of the Government Code of the State of California (the "Act'), as amended, pursuant to a resolution adopted by the Council on the date hereof to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of public facilities and the payment of development, impact and other fees required therefore, identified in Exhibit "A" attached hereto and incorporated herein by this reference, including all furnishings, equipment and supplies related thereto (collectively, the "Facilities'); (2) the incidental expenses to be incurred in financing the Facilities and forming and,administering the District (the "Incidental Expenses"); and (3) payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs, (the "AD 155 Payment"); and WHEREAS, in order to finance the Facilities, incidental Expenses and the AD 155 Payment, the Council intends to authorize the issuance of bonds for the proposed District in the maximum aggregate amount of not to exceed $21,000,000 within the District; and WHEREAS, the repayment of the bonds of the District is to be secured by special taxes levied in the proposed District in accordance with Section 53328 of the Act, other than those properties exempted from taxation in the rate and method of apportionment for the proposed District set forth in Exhibit "C", adopted by the City Council by previous Resolution. THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The above recitals are all true and correct. Section 2. It is necessary to incur bonded indebtedness within the boundaries of the proposed District in an amount not to exceed $21,000,000, to finance the costs of the Facilities, Incidental Expenses and the AD 155 Payment, as permitted by the Act. Resolution No. 21382 Page 2 Section 3. The bonds for the proposed District will be issued for the purpose of financing the costs of the Facilities and the Incidental Expenses, including, but not limited to, the funding of reserve funds for the bonds, the financing of costs associated with the issuance of the bonds and all other costs and expenses necessary to finance the Facilities which are permitted to be financed pursuant to the Act, and the payment of all outstanding and unpaid assessments in Assessment District No. 155 of the City of Palm Springs. Section 4. It is the intent of the Council to authorize the sale of bonds for the proposed District in one or more series, in the maximum aggregate principal amount not to exceed $21,000,000 within the proposed District and at a maximum interest rate not in excess of 12 percent per annum or such rate not in excess of the maximum rate permitted by law at the time the bonds are issued. The term of the bonds of each series shall be determined pursuant to a Resolution of the City Council acting in its capacity as the legislative body of the District authorizing the issuance of the bonds of such series, but such term shall in no event exceed 40 years or such longer term as is then permitted by law. Section 5. The City Council hereby declares its intention to conduct a Public Hearing concerning the proposed debt issue in accordance with the Act. Any interested persons, including all persons owning land or registered to vote within the proposed District, may appear and be heard at the Hearing. ' Section 6. Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday September 7, 2005 at 6:00 p.m., or as soon thereafter as feasible in the City Council Chambers at City Hall, located at 3200 E. Tahquitz Canyon Way, Palm Springs, California. Section 7. The proposition to incur bonded indebtedness in the maximum aggregate principal amount not to exceed $21,000,000 shall be submitted to the qualified electors of the District. A special community facilities district election shall be conducted on September 7, 2005, which shall be conducted by a hand delivered or mailed ballot election. The ballots shall be returned to the office of the election officer no later than 11:00 a.m. on September 7, 2005. Section 8. The City Clerk shall cause notice to be given of the time and place of the Public Hearing by causing the publishing of this Resolution once in the local paper not less than seven (7) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of such notices, pursuant to the Act. ADOPTED this 20th day of July 2005. David H. Ready, Cit ,prtanager Resolution No, 21382 Page 3 ATTEST: Ja es Thompson, City Clerk o/ CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. 21382 is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on July 20, 2005, by the following vote: AYES: Councilmember Foat, Councilmember Pougnet, Councilmember Mills, Mayor Pro Tom McCulloch and Mayor Oden. NOES: None, ABSENT: None. ABSTAIN: None. �fa4nes Thompson, City Clerk ity of Palm Springs, California Resolution No. 21382 Page 4 EXHIBIT "A" TYPES OF FACILITIES TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) The General Description of the Improvements is as follows: 1. Street facilities, including, but not limited to, major arterials, highways, intersections, access ramps, roadways, sidewalk, curb, gutters, striping, lighting, traffic signalization, signage, landscaping of public streets and rights-of-way and appurtenant facilities; 2. Storm control facilities, including, but not limited to, storm drains, channels, detention, headwalls, riprap pads, retention and/or catch basins and appurtenant facilities; 3. Sewer improvements, sanitary sewers, including, but not limited to, lift stations, force mains, pump stations, transmission and main lines, valves, and appurtenant facilities (including, but not limited to, the West Spine Sewer Improvements which have already been completed); 4. Domestic and reclaimed water facilities, including, but not limited to, reservoirs, pump stations, transmission lines, distribution facilities, lift stations, main lines, valves, fire hydrants and appurtenant facilities (including, but not limited to, the West Spine Water Improvements which have already been completed); S. Park and recreational facilities and appurtenant facilities; 6. Impact and other fees, including but not limited to, TUMF, Quimby Act fees, water fees, drainage fees, sewer treatment and connection fees, water supply fees, water meter fees, water connection fees and frontage fees, storm drain fees, and other city fees; 7. Mitigation costs and incidental expenses. Resolution No. 21382 F'age 5 EXHIBIT "A" (CONTINUED) OTHER ITEMS TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) The District may also finance any of the following: 1. Bond related expenses, including underwriters' discount, reserve fund, capitalized interest, financial advisor fees and expenses, bond and disclosure counsel, special tax consultant fees and expenses, dissemination agent fees and all other incidental expenses. 2. Administrative fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds. 1 Reimbursement of costs related to the formation of the District advanced by the City or any related entity, or any landowner or developer within the District, as well as reimbursement of any costs advanced by the City or any related entity, or any landowner or developer within the District, for facilities, fees or other purposes or costs of the District. 4. Payment and retirement of all outstanding unpaid assessments in Assessment District No. 155 of the City of Palm Springs. This description of the public capital facilities is general in nature. The final nature and location of improvements and facilities will be determined upon the preparation of final plans and specifications. The final plans and specifications may show substitutions in lieu of, or modifications to, proposed work. Any such substitution shall not be a change or modification in the proceedings as long as the facilities provide a service substantially similar to that as set forth in the Report. RESOLUTION NO. 21383 ' A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN DEPOSIT AND REIMBURSEMENT AGREEMENT WITH PALM SPRINGS CLASSIC, LLC; AND MAKING CERTAlN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH A5137 WHEREAS, there has been filed with the City Clerk that certain Deposit and Reimbursement Agreement (the "Deposit and Reimbursement Agreement"), by and between the City of Palm Springs (the "City") and Palm Springs Classic, LLC, a Delaware Limited Liability Company (the "Developer"), the developer of the real property (the "Property') described on Exhibit "A" attached hereto and incorporated herein by this reference; and WHEREAS, fhe Deposit and Reimbursement Agreement, the form of which is on file with the City Clerk and by this reference incorporated herein, provides for the deposit with City of certain funds to cover City expenses in connection with the formation of a Community Facilities District comprising said Property, and providing the means by which such deposit may be reimbursed to the Developer, e such reimbursement to come from the proceeds from the sale of special tax bonds to be issued pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Mello-Roos Act'); and WHEREAS, the City Council finds that the approval and execution of the Deposit and Reimbursement Agreement is in the bell 'interest of the City and provides the means by which such property development may occur without putting general funds of the City at risk; and WHEREAS, City will hold and disburse such funds pursuant to the Deposit and Reimbursement Agreement; THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The above recitals are all true and correct. Section 2, That the Deposit and Reimbursement Agreement in the form on file with the City Clerk is hereby approved. Section 3. That the City Manager or Director of Finance is hereby authorized and directed to execute the Deposit and Reimbursement Agreement for and on behalf of the City. Resolution No. 21383 Page 2 Section 4. The City Manager or Director of Finance is hereby instructed to ' receive the cash deposit heretofore made by the Developer and deposit the same in a designated account to be used to pay the formation costs of the Community Facilities District and the proper costs related thereto. Upon receipt of bond proceeds, such funds advanced by the Developer shall be reimbursed to the Developer from bond proceeds pursuant to the Deposit and Reimbursement Agreement. ADOPTED this 20th day of July 2005. David H. Ready, City�F°a'nager ATTEST: / ames Thompson, City Clerk C CERTIFICATION STATE OF CALIFORNIA ) ' COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. 21383 is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on July 20, 2005, by the following vote: AYES: Councilmember Foat, Councilmember Pougnet, Councilmember Mills, Mayor Pro Tom McCulloch and Mayor Oden. NOES: None. ABSENT: None. ABSTAIN: None. / l ames Thompson, City Clerk City of Palm Springs, California Resolution No. 21383 Page 3 EXHIBIT "A° PROPERTY DESCRIPTION Tract Map No. 32233-1 - Planning Area 8 Tract Map No. 32233-2 - Planning Areas 7B & 70 Tract Map No. 32233-3 - Planning Areas 9A & 913 Tract Map No. 32233-4 - Planning Area 6 RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN JOINT COMMUNITY FACILITIES AGREEMENT WITH PALM SPRINGS CLASSIC, LLC AND DESERT WATER AGENCY; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH WHEREAS, there has been filed with the City Clerk that certain Joint Community Facilities Agreement (the "Agreement'), by and among the CITY OF PALM SPRINGS (the "City"), PALM SPRINGS CLASSIC, LLC, the developer of the real property described on Exhibit "A" hereto and by this reference incorporated herein, and DESERT WATER AGENCY, a public agency of the State of California; and WHEREAS, the City Council finds that the approval and execution of the Agreement is in the best interest of the City and provides the means by which such property development may occur without putting general funds of the City or Desert at risk; and WHEREAS, City will hold and disburse funds pursuant to the Agreement; THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. That the recitals set forth hereinabove are true and correct in all respects. Section 2. That the Agreement in the form on file with the City Clerk is hereby approved. Section 3. That the City Manager or Director of Finance & Treasurer of the City is hereby authorized and directed to execute the Agreement, and the City Clerk is hereby authorized to attest to such signature, for and on behalf of the City. ADOPTED this 5t' day of October 2005. David H. Ready, City Manager ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on October 5, 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk City of Palm Springs, California EXHIBIT A PROPERTY DESCRIPTION The land referred to in the Agreement is situated in the State of California, County of Riverside and is described as the Land included on the Boundary Map of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs, recorded on July 28, 2005 in Book 63 at Page 60 of the Maps of Assessment and Community Facilities Districts in the Office of the County Recorder of the County of Riverside. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DETERMINING THE VALIDITY OF PRIOR PROCEEDINGS, ESTABLISHING COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; ESTABLISHING AN APPROPRIATIONS LIMIT; AND TAKING CERTAIN OTHER ACTIONS RELATING TO SAID DISTRICT WHEREAS, the City Council (the "Council') of the City of Palm Springs, California (the "City"), on July 20, 2005, has heretofore adopted Resolution No. 21381 (the 'Resolution of Intention") stating its intention to form Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District') pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, (the "Act") being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California; and WHEREAS, a copy of the Resolution of Intention, incorporating a description and map of the proposed boundaries of the District and setting forth the rate and method of apportionment and manner of collection of the special tax to be levied within the proposed District is on file with the City Clerk and incorporated herein by reference with such changes to the terms thereof, including but not limited to, revisions to the rate and method of apportionment of the special tax as have been made and submitted with this Resolution; and WHEREAS, a report by each City officer who is or will be responsible for the District (the `Report'), has been filed with the Council pursuant to the Resolution of Intention; and WHEREAS, the Resolution of Intention set September 7, 2005 as the date of the public hearing on the formation of the District; and WHEREAS, said hearing was opened and continued at the request of the owners of the property in the proposed District to October 5, 2005; and WHEREAS, at said hearing all persons not exempt from the special tax desiring to be heard on all matters pertaining to the formation of the District were heard and a full and fair hearing was held; and WHEREAS, at said hearing evidence was presented to the Council on said matters before it, and this Council at the conclusion of said hearing is fully advised in the premises. Resolution No. Page 2 THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. That the above recitals are all true and correct. Section 2. Pursuant to Section 53325.1(b) of the Government Code, the Council finds and determines that the proceedings prior hereto were valid and in conformity with the requirements of the Act including, without limitation, the following: Filing of the petition of a landowner requesting institution of proceedings to establish the District; Adoption of a Resolution of Intention to establish the District; Adoption of a Resolution of Intention to Incur Bonded Indebtedness (the "Resolution of Intention to Incur Bonded Indebtedness") in an amount not to exceed $21,000,000 within the proposed District; Publication and mailing of notice of public hearing on the establishment of the District and of the proposed debt issue; Conducting of a public hearing on the establishment of the District, the proposed public facilities and services and the incurring of the proposed debt, at which time all interested persons or taxpayers not exempt from the special tax were permitted to protest orally or in writing against the establishment of the District, were permitted to file written protests to the regularity or sufficiency of the proceedings, and any person interested, including persons owning property within the District, were permitted to appear and present any matters material to the questions set forth in the Resolution of Intention and the Resolution of Intention to Incur Bonded Indebtedness. Section 3. The Report, as now submitted is hereby approved and is made a part of the record of the hearing, and is ordered kept on file with the transcript of these proceedings and open for public inspection. Section 4. A community facilities district to be designated "Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs" (the "District") is hereby established pursuant to the Act. Section 5. The description and map of the boundaries of the District on file in the City Clerk's office and as described in said Resolution of Intention and incorporated herein by reference, shall be the boundaries of the District. The map of the proposed boundaries of the District has been recorded in the Office of the County Recorder of Riverside County, California in Book 63, Page 60 of the Book of Maps of Assessment and Community Facilities Districts (Document Number 2005-0605183). Resolution No. Page 3 Section 6. The type of public facilities authorized to be provided within the District include certain real and other tangible property with an estimated useful life of five years or longer, including public infrastructure facilities, and other governmental facilities which the City is authorized by law to construct, own or operate, within or without the District, which is necessary to meet increased demands placed upon the City as a result of development or rehabilitation occurring within the District, and the payment of development, impact and other fees of public agencies (the "Facilities"). The Facilities are more fully described in Exhibit "B" attached hereto and by this reference incorporated herein. Section 7. Except where funds are otherwise available, there shall be levied annually in accordance with procedures contained in the Act a special tax within the District, secured by recordation of a continuing lien against all nonexempt real property in the District, sufficient to pay for: (i) the Facilities and Incidental Expenses; and (ii) the principal and interest and other periodic costs on bonds or other indebtedness issued to finance the Facilities, the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs (the "AD 155 Payment"), and Incidental Expenses, including the establishment and replenishment of any reserve funds deemed necessary by the District, and any remarketing, credit enhancement and liquidity facility fees (including such fees for instruments which serve as the basis of a reserve fund in lieu of cash). The rate and method of apportionment and manner of collection of the special tax within the District is described in detail in Exhibit "A" attached hereto and incorporated herein by this reference. Exhibit "A" allows each landowner within the District to estimate the maximum amount that may be levied against each parcel. Section 8. If special taxes of the District are levied against any parcel used for private residential purposes, (i) the maximum special tax rate shall not be increased over time except that it may be increased by an amount not to exceed two percent (2%) per year to the extent permitted in the rate and method of apportionment; (ii) such tax shall be levied for a period not to exceed forty-five (45) years commencing with Fiscal Year 2005-2006, as further described in Exhibit "A" hereto; and (iii) under no circumstances will such special tax be increased more than ten percent (10%) as a consequence of delinquency or default by the owner of any other parcels within the District. Section 9. The special tax within the District is based on the expected demand that each parcel of real property the District will place on the Facilities, on the benefit that each parcel derives from the right to access the Facilities, and on other factors. The Council hereby determines the rate and method of apportionment of the special tax set forth in Exhibit "A" to be reasonable. The special tax is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act and such special tax is not based upon the value or ownership of real property. In the event that a portion of the property within Community Facilities District No. 2005-2 shall become for any reason exempt, wholly or partially, from the levy of the special tax specified on Exhibit "A", the Council shall, on behalf of the District, cause the levy to be increased, subject to the limitation of the maximum special tax for a parcel as set forth in Exhibit "A," to Resolution No. Page 4 the extent necessary upon the remaining property within the District which is not delinquent or exempt in order to yield the special tax revenues required for the purposes described herein. The obligation to pay special taxes may be prepaid as set forth in Exhibit "A." Section 10. Pursuant to and in compliance with the provisions of Government Code Section 50075.1 , the City Council hereby establishes the following accountability measures pertaining to the levy by the District of the Special Tax described in Section 7 above: A. Such Special Tax shall be levied for the specific purposes set forth in Section 6 hereof. B. The proceeds of the levy of such Special Tax shall be applied only to the specific purposes set forth in Section 6 hereof. C. The District shall establish an account or accounts into which the proceeds of such Special Tax shall be deposited. D. The City Manager or the Bond Purchase Agreement, or his or her designee, acting for and on behalf of the District, shall annually file a report with the City Council as required pursuant to Government Code Section 50075.3. Section 11. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the Streets and Highways Code, a continuing lien to secure each levy of the special tax shall 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 or otherwise permanently satisfied and the lien cancelled in accordance with law or until collection of the tax by the District ceases. Section 12. The Council finds that the Facilities are necessary to meet the increased demand put upon the City as a result of the development within the District. Section 13. The Council finds that there is not an ad valorem property tax currently being levied on property within the proposed District for the exclusive purpose of paying principal of or interest on bonds or other indebtedness incurred to finance construction of capital facilities which provide the same services to the territory of the District as provided by the Facilities. Section 14. An appropriation limit for the District is hereby established as an amount equal to all the proceeds of the special tax collected annually and as defined by Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in population. Section 15. Written protests against the establishment of the District, or against the furnishing of specified services or facilities or the levying of a specified special tax within the District, have not been filed by fifty percent (50%) or more Resolution No. Page 5 of the registered voters or property owners of one-half (1/2) or more of the area of land within the District. Section 16. The proposed special tax to be levied in the District to pay for all the proposed Facilities and the AD 155 Payment has not been precluded by protests by owners of one-half or more of the land in the territory included in the District pursuant to Government Code Section 53324. Section 17. The Office of the City Manager, 3200 E. Tahquitz Canyon Way, Palm Springs, California 92570, (760) 323-8229, or its designee, is designated to be responsible for preparing annually a current roll of special tax levy obligations by assessor's parcel number and for estimating future special tax levies pursuant to Section 53340.1 of the Government Code. Section 18. The City may accept advances of funds or work-in-kind from any sources, including private persons or private entities, and is authorized and directed to use such funds for any authorized purpose, including any cost incurred in creating the District. The District may enter into an agreement to repay all of such funds as are not expended or committed for any authorized purpose at the time of the election on the levy of the Special Tax, if the proposal to levy such tax should fail, and to repay all of such funds advanced if the levy of the Special Tax shall be approved by the qualified electors of the District. Section 19. The City Clerk is directed to certify and attest to this Resolution and to take any and all necessary acts to call, hold, canvass and certify an election or elections on the incurring of bonded indebtedness, the levy of the special tax, and the establishment of the appropriation limit. The voting procedure with respect to the establishment of the District and the imposition of the special tax shall be by hand delivered ballot election. ADOPTED this 5thth day of October, 2005. David H. Ready, City Manager ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on October 5, 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk City of Palm Springs, California EXHIBIT A RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) CITY OF PALM SPRINGS [See Attached] RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THECITY OF PALM SPRINGS A Special Tax shall be levied on all Assessor's Parcels in Community Facilities District No.2005-2 (Escena) of the City of Palm Springs ("CFD No. 2005-2") and collected each Fiscal Year conmmencing in Fiscal Year 2005-2006,in an amount determined through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2005-2, unless exempted by law or by the provisions hereof,shall be taxed for the purposes,to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage"means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map,parcel map,condominium plan,or other recorded County parcel map. The square footage of an Assessor's Parcel is equal to the Acreage of such parcel multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982,being Chapter 2.5,Part 1, Division 2 of Title 5 of the California Government Code. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No.2005-2: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise);the costs of remitting the Special Taxes to the Trustee;the costs of the Trustee (including its legal counsel)in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2005-2 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2005-2 or any designee thereof of complying with City, CFD No. 2005-2 or obligated persons disclosure requirements of applicable federal and state securities laws and the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes;the costs of the City,CFD No.2005-2 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from any escrow account;and the City's amival administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2005-2 for any other administrative purposes of CFD No.2005-2,including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure as a result of delinquent Special Taxes. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's Parcel number. CFD No.2005-2(Escena)of the City of Palm Springs page 1 "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor's Parcel number. "Assigned Special Tax" means the Special Tax for each Land Use Class of Developed Property, as determined in accordance with Section C.L(b)below. "Authorized Facilities" means those authorized improvements eligible under the Act and provided by CFD No. 2005-2 under the authorized bonding program for CFD No. 2005-2. "Backup Special Tax " means the Special Tax applicable to each Assessor's Parcel of Developed Property in each Zone, as determined in accordance with Section C.L(c)below. "Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by CFD No. 2005-2 under the Act. "Certificate of Occupancy"means a certificate issued by the City that authorizes the actual occupancy of a dwelling unit for habitation by one or more residents. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD No.2005-2"means Commnmity Facilities District No.2005-2(Escena)of the City of Palm Springs. "City" means the City of Palm Springs, California. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-2. "County" means the County of Riverside, California. "Developed Property" means, for each Fiscal Year, all Taxable Property, exclusive of Taxable Public Property and Taxable Properly Owner Association Property, for which the Final Subdivision was recorded on or before January 1 of the prior Fiscal Year and a building permit for new construction was issued after January 1,2005 and on or before May 1 of the Fiscal Year preceding the Fiscal Year for which the Special Taxes are being levied. "Final Mapped Property"means,for each Fiscal Year,all Taxable Property,exclusive of Developed Property, Taxable Property Owner Association Property or Taxable Public Property, which as of January 1 of the previous Fiscal Year was located within a Final Subdivision. "Final Subdivision" means a subdivision of property by recordation of a final map,parcel map, or lot line adjustment, pursuant to the Subdivision Map Act(California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code Section 1352 that creates individual lots for which building permits may be issued without farther subdivision. CFD No.2005-2(Escena) of the City ofPaim Springs Page 2 "Fiscal Year" means the period starting.hrly 1 and endnig on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued,as modified,amended and/or supplemented from time to time. "Initial Maximum Special Tax" means the initial maximum Special Tax, determined in accordance with Section C.2.(a) below, that can be levied in any Fiscal Year on any Assessor's Parcel of Final Mapped Property and Undeveloped Property. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax"means the maximum Special Tax,determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel. "Non-Residential Property"means all Assessor's Parcels of Developed Property for which a building permit permitting the construction of one or more non-residential units or facilities has been issued by the City. "Outstanding Bonds" mean all Bonds which are deemed to be outstanding under the Indenture. "Property Owner Association Property"means,for each Fiscal Year,any property within the boundaries of CFD No. 2005-2 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year. "Proportionately"means, for Developed Property,that the ratio of the actual Special Tax levy to the Assigned Special Tax is equal for all Assessor's Parcels of Developed Property. For Final Mapped Property, "Proportionately"means that the ratio of the actual Special Tax levy per Acre to the Initial Maximum Special Tax per Acre is equal for all Assessor's Parcels of Final Mapped Property. For Undeveloped Property, "Proportionately"means that the ratio of the actual Special Tax levy per Acre to the Initial Maximum Special Tax per Acre is equal for all Assessor's Parcels of Undeveloped Property. The term "Proportionately"may similarly be applied to other categories of Taxable Property as listed in Section D below. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No.2005-2 owned by,irrevocably offered or dedicated to,or over,or through or under which an easement for purposes of public right-of-way has been granted, to the federal government,the State,the County,the City,or any local government or other public agency as of January 1 of the previous Fiscal Year, provided that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or(ii) any property within the boundaries of CFD No. 2005-2 that was encumbered, as of January 1 of the previous Fiscal Year, by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement. CFD No. 2005-2(Escena)of the City of Palm Springs Page 3 "Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area for an Assessor's Parcel shall be made by reference to the building pennit(s) issued for such Assessor's Parcel. "Residential Property" means all Assessor's Parcels of Developed Property for which a building pennitpennitting the constriction thereon of one ormore residential dwellingunits has been issued by the City. "Single Family Attached Property" means all Assessor's Parcels of Residential Property for which building permits have been issued for attached residential units. "Single Family Detached Property"means all Assessor's Parcels of Residential Property for which building permits have been issued for detached residential units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property within CFD No. 2005-2 to fiord the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2005-2 to: (i) pay debt service on all Outstanding Bonds due in the calendar year commencing in such Fiscal Year; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds due in the calendar year commencing in such Fiscal Year; (iii)pay Administrative Expenses; (iv)pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of Authorized Facilities to the extent that the inclusion of such amount does not increase the Special Tax levy on Undeveloped Property; (vi)pay for reasonably anticipated Special Tax delinquencies based on the delinquency rate for the Special Tax levy in the previous Fiscal Year; less (vii)a credit for fiords available to reduce the annual Special Tax levy,as determined by the CFD Administrator pursuant to the Indenture. "State" means the State of California. "Taxable Property"means all of the Assessor's Parcels within the boundaries of CFD No. 2005-2 that are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means, for each Fiscal Year, all Assessor's Parcels of Property Owner Association Property that are not exempt from the Special Tax pursuant to Section E below. "Taxable Public Property" means, for each Fiscal Year, all Assessor's Parcels of Public Property that are not exempt from the Special Tax pursuant to Section E below. "Trustee" means the trustee or fiscal agent under the Indenture. CFD No. 2005-2(Eseena)of the City of Pahn Springs Page 4 "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Final Mapped Property, Taxable Property Owner Association Property or Taxable Public Property. "Zone" means Zone 1 or Zone 2, as applicable. "Zone 1"means all property currently within CFD No.2005-2 which is not located in Zone 2. "Zone 2"means the land area geographically identified as Lots 44 through 50 in Tract Map No. 32233-1 recorded with the County on May 23, 2005 as Document No. 2005-0409493. Zone 2 may be subject to amendment from time-to-time or modification pursuant to a final map or precise site plan for such property at the sole discretion of the CFD Administrator provided that such amendment or modification will not reduce the amount of Maximum Special Tax below the amount required to equal at least 1.1 times the maximum amoral debt service on all Outstanding Bonds, plus the Administrative Expenses. B. ASSIGNMENT TO LAND USE CLASSES Each Fiscal Year, all Taxable Property within CFD No. 2005-2 shall be assigned to a Zone and further classified as Developed Property,Filial Mapped Property,Undeveloped Property, Taxable Property Owner Association Property, or Taxable Public Property, and shall be subject to Special Taxes in accordance with this Rate and Method of Apportionment determined pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE Residential Property shall be assigned to Land Use Classes 1 through 9 as listed in Table 1 below based on the type of use and the Residential Floor Area for each unit. Non- Residential Property shall be assigned to Land Use Class 10. With respect to Residential Property, the Residential Floor Area shall be determined from the most recent building permit issued prior to the issuance of a Certificate of Occupancy for such Assessor's Parcel. 1. Developed Property (a) Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property shall be the greater of (i) the amount derived by application of the Assigned, Special Tax or (ii) the amount derived by application of the Backup Special Tax. (b) Assigned Special Tax The Fiscal Year 2005-2006 Assigned Special Tax for each Land Use Class is shown below in Table 1. CFD No. 2005-2(Escena) of the City of Paha Springs Page 5 TABLE Fiscal Year 2005-2006 Assigned Special Taxes for Developed Property Land Use Residential Description Assigned Class Floor Area Special Tax 1 Single Family Detached Property More than 3,200 sq. ft. $2,450 per unit 2 Single Family Detached Property 2,801 —3,200 sq, ft. $2,150 per unit 3 Single Family Detached Property 2,501 —2,800 sq. ft. $1,950 per unit 4 Single Family Detached Property 2,201—2,500 sq. ft. $1,800 per unit 5 Single Family Detached Property Less than 2,201 sq. ft. $1,650 per unit 6 Single Family Attached Property More than 1,600 sq. ft. $1,450 per umt 7 Single Family Attached Property 1,401 — 1,600 sq. ft. $1,050 per unit 8 Single Family Attached Property 1,201 — 1,400 sq. ft. $850 per unit 9 Single Family Attached Property Less than 1,201 sq. ft. $550 per unit 10 Non-Residential Property NA $11,662 per Acre (c) Backup Special Tax The Fiscal Year 2005-2006 Backup Special Tax attributable to a Final Subdivision in Zone 1 or Zone 2 will equal the applicable Backup Special Tax for such Zone,identified in Table 2 below,multiplied by the Acreage of all Taxable Property, exclusive of any Taxable Property Owner Association Property and Taxable Public Property,therein. The Backup Special Tax for each Assessor's Parcel of Residential Property shall be computed by dividing the Backup Special Tax attributable to the applicable Final Subdivision by the number of Assessor's Parcels for which building permits for residential constriction have or maybe issued(i.e.,the number of residential lots). The Backup Special Tax for each Assessor's Parcel of Non-Residential Property in Zone 1 or Zone 2 shall equal the applicable Backup Special Tax for such Zone, identified in Table 2 below, multiplied by the Acreage of such Assessor's Parcel. TABLE 2 Fiscal Year 2005-2006 Backup Special Tax for Developed Property Special Tax Classification Backup Special Tax Zone 1 $12,277 per Acre Zone 2 $16,907 per Acre CFD No.2005-2(Escena)of the City ofPalne Springs Page 6 If a Final Subdivision includes Assessor's Parcels of Taxable Properly for which building permits for both residential and non-residential construction may be issued, exclusive of Taxable Property Owner Association Property and Taxable Public Property, then the Backup Special Tax for each Assessor's Parcel of Residential Property shall be computed exclusive of the Acreage and Assessor's Parcels of property for which building permits for non-residential constriction may be issued. Notwithstanding the foregoing, if all or any portion of the Final Subdivision(s) described in the preceding paragraphs is subsequently changed or modified by recordation of a lot line adjustment or similar instrument, and only if the CFD Administrator determines that such change or modification results in a decrease in the number of Assessor's Parcels of Taxable Property for which building permits for residential construction have or may be issued within such Final Subdivision,then the Backup Special Tax for each Assessor's Parcel of Developed Property that is part of the lot line adjustment or similar instrument for such Final Subdivision shall be a rate per Acre as calculated below. The Backup Special Tax previously determined for an Assessor's Parcel of Developed Property that is not part of the lot line adjustment or similar instrument for such Final Subdivision shall not be recalculated. 1. Determine the total Backup Special Tax anticipated to apply to the changed or modified portion of the Final Subdivision area prior to the change or modification. 2. The result of paragraph 1 above shall be divided by the Acreage of Taxable Property which is ultimately expected to exist in such changed or modified portion of the Final Subdivision area, as reasonably determined by the CFD Administrator. 3. The result of paragraph 2 above shall be the Backup Special Tax per Acre which shall be applicable to Assessor's Parcels of Developed Property in such changed or modified portion of the Final Subdivision area for all remaining Fiscal Years in which the Special Tax may be levied. CFD No. 2005-2(Eseena) of the City of Pabn Springs Page 7 Furthermore,all Assessors' Parcels within CFD No.2005-2 will be relieved simultaneously and permanently from the obligation to pay and disclose the Backup Special Tax of the CFD Administrator determines that(i)the annual debt service required for the Outstanding Bonds, when compared to the Assigned Special Taxes that may be levied against all Assessors' Parcels of Developed Property in CFD No.2005-2 result in 110%debt service coverage (i.e., the Assigned Special Taxes that may be levied against all Developed Property in CFD No. 2005-2 in each remaining Fiscal Year based on then existing development in CFD No. 2005-2 is at least equal to the sum of(a) the Administrative Expenses and (b) 1.10 tunes maximum annual debt service in each remaining Fiscal Year on the Outstanding Bonds),and(ii)all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds (except refunding bonds) to be supported by the Special Tax in CFD No. 2005-2. (d) Increase in the Assigned Special Tax and Backup Special Tax The Fiscal Year 2005-2006 Assigned Special Tax, identified in Table 1 above, and Backup Special Tax, identified in Table 2 above, shall not be subject to change and shall therefore remain the same in every Fiscal Year. (e) Multiple Land Use Classes In some instances an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final. 2. Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property, and Taxable Public Property (a) Initial Maximum Special Tax The Fiscal Year 2005-2006 Initial Maximum Special Tax for Final Mapped Property and Undeveloped Property in Zone 1 or Zone 2 shall be$11,662 per Acre, and shall not be subject to change and shall therefore remain the same in every Fiscal Year. (b) Maximum Special Tax The Fiscal Year 2005-2006 Maximum Special Tax for Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property,and Taxable Public Property in Zone 1 or Zone 2 shall be$16,907 per Acre, and shall not be subject to change and shall therefore remain the same in every Fiscal Year. CFD No.2005-2(Escena)of the City of Pahn Springs Page 8 D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2005-2006 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement subject to the Maximum Special Tax. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 in an amount equal to 100% of the applicable Assigned Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Final Mapped Property in Zone 1 at up to 100%of the Initial Maximum Special Tax for Final Mapped Property; Third: If additional monies are needed to satisfy the Special Tax Requirement after the second step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 1 at up to 100%of the Initial Maximum Special Tax for Undeveloped Property; Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the third step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Final Mapped Property in Zone 2 at up to 100%of the Initial Maximum Special Tax for Final Mapped Property; Fifth: If additional monies are needed to satisfy the Special Tax Requirement after the fourth step has been completed,the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 2 at up to 100% of the Initial Maximum Special Tax for Undeveloped Property; Sixth: If additional monies are needed to satisfy the Special Tax Requirement after the fifth step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Final Mapped Property and Undeveloped Property in Zone 1 and Zone 2 shall be increased in equal percentages from the Initial Maximum Special Tax up to 100% of the Maximum Special Tax for Final Mapped Property and Undeveloped Property; Seventh: If additional monies are needed to satisfy the Special Tax Requirement after the sixth step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 whose Maximum Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor's Parcel; Eighth: If additional monies are needed to satisfy the Special Tax Requirement after the seventh step has been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Public Properly and Taxable Property Owner Association Properly at up to the 100% of Maximum Special Tax for Taxable Public Property and Taxable Property Owner Association Property. CFD No. 2005-2(Escena)of the City of Pahn Springs Page 9 Notwithstanding the above the Council may, in any Fiscal year, levy Proportionately less than 100% of the Assigned Special Tax in step one (above), when (i) the Council is no longer required to levy the Special Tax pursuant to steps two through eight above in order to meet the Special Tax Requirement,ii)all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds(except refunding bonds) to be supported by the Special Tax, and(iii)all Authorized Facilities have been constricted and/or acquired. Further notwithstanding the above, Linder no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property for which a Certificate of Occupancy has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within CFD No. 2005-2. E. EXEMPTIONS No Special Tax shall be levied on up to 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 and up to 15.3 Acres of Public Property and Property Owner Association Property in Zone 2. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property and/or Property Owner Association Property. However, should an Assessor's Parcel no longer be classified as Public Property or Property Owner Association Property,its tax-exempt status will be revoked. Public Property or Property Owner Association Property that is not exempt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall be taxed Proportionately as part of the eighth step in Section D. F. APPEALS AND INTERPRETATIONS Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's Parcel is in error may submit a written appeal to CFD No. 2005-2. The CFD Administrator shall review the appeal and if the CFD Administrator concurs,the amount of the Special Tax levied shall be appropriately modified. The Council may interpret this Rate and Method of Apportionment forpurposes of clarifying any ambiguity and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals. Any decision of the Council shall be final and binding as to all persons. G. MANNER OF COLLECTION The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2005-2 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations,and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act. CFD No.2005-2(Escena)o/'the City of Palm Springs Page 10 H. PREPAYMENT OF SPECIAL TAX The following additional definitions apply to this Section H: "Buildout" means, for CFD No. 2005-2, that all expected building permits have been issued. "CFD Public Facilities"means either$14,887,048 in 2005 dollars,which shall increase by the Construction Inflation Index on July 1,2006,and on each July 1 thereafter,or such lower number as(i)determined by the CFD Administrator as sufficient to provide the Authorized Facilities, or (ii) determined by the Council concurrently with a covenant that it will not issue any more Bonds(except refunding bonds)to be supported by the Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Construction Inflation Index" means the annual percentage change in the Engineering News Record Building Cost Index for the City of Los Angeles,measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News Record Building Cost Index for the City of Los Angeles. "Future Facilities Costs" means the CFD Public Facilities rims (i) public facility costs previously paid from the Improvement Fund, (ii) moneys currently on deposit in the Improvement Fumd, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance the cost of CFD Public Facilities. "Improvement Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct CFD Public Facilities eligible under the Act. "Previously Issued Bonds" means, for any Fiscal Year, all Outstanding Bonds that are deemed to be outstanding wider the Indenture after the first interest and/or principal payment date following the current Fiscal Year. 1. Prepayment in Full The obligation of an Assessor's Parcel to pay the Special Tax may be prepaid and permanently satisfied as described herein;provided that a prepayment may be made only for Assessor's Parcels of Developed Property, or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued, and only if there are no delinquent Special Taxes with respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice,the CFD Administrator shall notify such owner of the prepayment amount for such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for providing this service. Prepayment must be made not less than 45 days prior to the CFD No.2005-2(Escena)of the City of Pali Springs Page 11 next occurring date that notice of redemption of Bonds from the proceeds of such Prepayment may be given by the Trustee pursuant to the Indenture. The Special Tax Prepayment Amount (defined below) shall be calculated as surmnarized below (capitalized terms as defined below): Bond Redemption Amount plus Redemption Premium plus Future Facilities Amount Plus Defeasance Amount plus Administrative Fees and Expenses less Reserve Fund Credit less Capitalized Interest Credit Total: equals Prepayment Amount As of the proposed date of prepayment,the Special Tax Prepayment Amount shall be calculated as follows: Paragraph No.: 1. Confirm that no Special Tax delinquencies apply to such Assessor's Parcel. 2. For Assessor's Parcels of Developed Property, compute the Assigned Special Tax and Backup Special Tax. For Assessor's Parcels of Final Mapped Property and Undeveloped Property for which a building permit has been issued, compute the Assigned Special Tax and Backup Special Tax for that Assessor's Parcel as though it was already designated as Developed Property, based upon the building permit which has already been issued for that Assessor's Parcel. 3. (a) Divide the Assigned Special Tax computed pursuant to paragraph 2 by the total estimated Assigned Special Taxes for the entire CFD No. 2005-2 based on the Developed Property Special Taxes which could be levied in the current Fiscal Year on all expected development through Buildout of CFD No. 2005-2, excluding any Assessor's Parcels which have been prepaid, and (b) Divide the Backup Special Tax computed pursuant to paragraph 2 by the total estimated Backup Special Taxes at Buildout for the entire CFD No. 2005-2, excluding any Assessor's Parcels which have been prepaid. 4. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the Previously Issued Bonds to compute the amount of Previously Issued Bonds to be retired and prepaid(the 'Bond Redemption Amount"). 5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption preinimn (e.g., the redemption price-100%), if any, on the Previously Issued Bonds to be redeemed(the "Redemption Premium"). 6. Compute the current Future Facilities Costs. CFD No.2005-2(Fseena)of the City of Pahn Springs Page12 7. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the amount determined pursuant to paragraph 6 to compute the amount of Future Facilities Costs to be prepaid (the "Future Facilities Amount'). 8. Compute the amount needed to pay interest on the Bond Redemption Amount from the first bond interest and/or principal payment date following the current Fiscal Year until the earliest redemption date for the Previously Issued Bonds. 9. Determine the Special Tax levied on the Assessor's Parcel in the current Fiscal Year which has not yet been paid. 10. Compute the minimum amount the CFD Administrator reasonably expects to derive from the reinvestment of the Special Tax Prepayment Amount less the Future Facilities Amount and the Administrative Fees and Expenses (defined below) from the date of prepayment until the redemption date for the Previously Issued Bonds to be redeemed with the prepayment. 11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount"). 12. The administrative fees and expenses of CFD No. 2005-2 are as calculated by the CFD Administrator and include the costs of computation of the prepayment,the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses"). 13. The reserve fund credit(the"Reserve Fund Credit")shall equal the lesser of: (a)the expected reduction in the reserve requirement(as defined in the Indenture), if any, associated with the redemption of Previously Issued Bonds as a result of the prepayment, or(b) the amount derived by subtracting the new reserve requirement (as defined in the Indenture) in effect after the redemption of Previously Issued Bonds as a result of the prepayment from the balance in the reserve fund on the prepayment date, but in no event shall such amount be less than zero. No Reserve Frmd Credit shall be granted if the amount then on deposit in the reserve fund for the Previously Issued Bonds is below 100%of the reserve requirement(as defined in the Indenture). 14. If any capitalized interest for the Previously Issued Bonds will not have been expended as of the date immediately following the first interest and/or principal payment following the current Fiscal Year, a capitalized interest credit shall be calculated by multiplying the larger quotient computed pursuant to paragraph 3(a)or 3(b) by the expected balance in the capitalized interest fimd or account under the Indenture after such first interest and/or principal payment(the"Capitalized Interest Credit"). CFD No. 2005-2(Escena)of the City of Palat Springs Page 13 15. The Special Tax prepayment is equal to the surn of the amounts computed pursuant to paragraphs 4, 5, 7, 11 and 12, less the amounts computed pursuant to paragraphs 13 and 14 (the "PrepaynientAmount"). From the Prepayment Amount, the amounts computed pursuant to paragraphs 4, 5, 11, 13 and 14 shall be deposited into the appropriate fiend as established under the Indenture and be used to retire Bonds or make debt service payments. The amount computed pursuant to paragraph 7 shall be deposited into the Improvement Fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No. 2005-2. The Special Tax Prepayment Amount may be insufficient to redeem a full$5,000 increment of Bonds. In such cases, the increment above $5,000 or integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next prepayment of Bonds or to make debt service payments. As a result of the payment of the current Fiscal Year's Special Tax levy as determined under paragraph 9(above),the CFD Administrator shall remove the current Fiscal Year's Special Tax levy for such Assessor's Parcel from the County lax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act,to indicate the prepayment of the Special Tax and the release of the Special Tax lien on such Assessor's Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax shall cease. Notwithstanding the foregoing, no Special Tax prepayment shall be allowed umless, at the time of such proposed prepayment, the amount of Maximum Special Taxes that may be levied on Taxable Property within CFD No. 2005-2 (after excluding 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 and 15.3 Acres of Public Property and Property Owner Association Property in Zone 2 as set forth in Section E)both prior to and after the proposed prepayment is at least equal to the sum of (i) the Administrative Expenses and (ii) 1.10 times maximum annual debt service, in each remaining Fiscal Year on the Outstanding Bonds. 2. Prepayment in Part The Special Tax on an Assessor's Parcel of Developed Properly, or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued, may be partially prepaid. The amount of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula: PP=[(PE—A) x F] +A These terms have the following meaning: PP = the partial prepayment. PE= the Special Tax Prepayment Amount calculated according to Section H.I. F = the percentage,expressed as a decimal,by which the owner of the Assessor's Parcel is partially prepaying the Special Tax. CFD No. 2005-2(Escena)of the GO,of Patin Springs Page 14 A= the Administrative Fees and Expenses calculated according to Section H.1. The owner of any Assessor's Parcel who desires such prepayment shall notify the CFD Administrator of such owner's intent to partially prepay the Special Tax and the percentage by which the Special Tax shall be prepaid. The CFD Administrator shall provide the owner with a statement of the amount required for the partial prepayment of the Special Tax for an Assessor's Parcel within 30 days of the request and may charge a reasonable fee for providing this service. With respect to any Assessor's Parcel that is partially prepaid, the Council shall(i)distribute the fiords remitted to it according to Section H.1,and(ii)indicate in the records of CFD No. 2005-2 that there has been a partial prepayment of the Special Tax and that a portion of the Special Tax with respect to such Assessor's Parcel, equal to the outstanding percentage(1.00-F)of the remaining Maximum Special Tax,shall continue to be levied on such Assessor's Parcel pursuant to Section D. I. TERM OF SPECIAL TAX The Special Tax shall be levied for a period not to exceed forty-five years commencing with Fiscal Year 2005-2006,provided however that the Special Tax will cease to be levied in an earlier Fiscal Year if the CFD Administrator has determined(i)that all required interest and principal payments on the CFD No. 2005-2 Bonds have been paid; and(ii) all Authorized Facilities have been acquired and all reimbursements to the developer have been paid. CFD No. 2005-2(Escena)of the City of Palm Springs Page 15 EXHIBIT B TYPES OF FACILITIES TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (Escena) The General Description of the Improvements is as follows: 1. Street facilities, including, but not limited to, major arterials, highways, intersections, access ramps, roadways, sidewalk, curb, gutters, striping, lighting, traffic signalization, signage, landscaping of public streets and rights-of-way and appurtenant facilities; 2. Storm control facilities, including, but not limited to, storm drains, channels, detention, headwalls, riprap pads, retention and/or catch basins and appurtenant facilities; 3. Sewer improvements, sanitary sewers, including, but not limited to, lift stations, force mains, pump stations, transmission and main lines, valves, and appurtenant facilities (including, but not limited to, the West Spine Sewer Improvements which have already been completed); 4. Domestic and reclaimed water facilities, including, but not limited to, reservoirs, pump stations, transmission lines, distribution facilities, lift stations, main lines, valves, fire hydrants and appurtenant facilities (including, but not limited to, the West Spine Water Improvements which have already been completed); 5. Park and recreational facilities and appurtenant facilities; 6. Impact and other fees, including but not limited to, TUMF, Quimby Act fees, water fees, drainage fees, sewer treatment and connection fees, water supply fees, water meter fees, water connection fees and frontage fees, storm drain fees, and other city fees; 7. Mitigation costs and incidental expenses. EXHIBIT B (CONTINUED) TYPES OF FACILITIES TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (Escena) The District may also finance any of the following: 1. Bond related expenses, including underwriters' discount, reserve fund, capitalized interest, financial advisor fees and expenses, bond and disclosure counsel, special tax consultant fees and expenses, dissemination agent fees and all other incidental expenses. 2. Administrative fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds. 3. Reimbursement of costs related to the formation of the District advanced by the City or any related entity, or any landowner or developer within the District, as well as reimbursement of any costs advanced by the City or any related entity, or any landowner or developer within the District, for facilities, fees or other purposes or costs of the District. 4. Payment and retirement of all outstanding unpaid assessments in Assessment District No. 155 of the City. This description of the public capital facilities is general in nature. The final nature and location of improvements and facilities will be determined upon the preparation of final plans and specifications. The final plans and specifications may show substitutes in lieu of, or modifications to, proposed work. Any such substitution shall not be a change or modification in the proceedings as long as the facilities provide a service substantially similar to that as set forth in the Report. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS, CALLING A SPECIAL ELECTION TO SUBMIT TO THE QUALIFIED ELECTORS WITHIN SAID DISTRICT THE QUESTION OF LEVYING OF A SPECIAL TAX AND ISSUANCE OF BONDED INDEBTEDNESS WITHIN THE DISTRICT WHEREAS, the City Council (the "Council') of the City of Palm Springs, California (the "City'), acting in its capacity as the legislative body (the "Legislative Body") of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District"), on July 20, 2005, has heretofore adopted its Resolution No. 21381 (the "Resolution of Intention") stating its intention to form the District as described therein pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, (the "Act") being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, and specifically Article 3.5 thereof, and calling a public hearing on the question of the formation of the proposed District, including the levying of a special tax on the District and all other matters as set forth in the Resolution of Intention; and WHEREAS, a copy of the Resolution of Intention, incorporating a description and map of the proposed boundaries of the District, stating the purpose of the formation of the District to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of public facilities, including all furnishings, equipment and supplies related thereto, and the payment of development, impact and other fees required therefor identified in Exhibit "A" hereto and incorporated herein by this reference, (collectively, the "Facilities"); (2) the incidental expenses to be incurred in financing the Facilities and forming and administering the District (the 'Incidental Expenses") and (3) payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs (the "AD 155 Payment'), and (4) funding of a Reserve Account and specifying the special taxes to be levied within the District; and WHEREAS, on July 20, 2005, the Council of the City has heretofore adopted its resolution of intention to incur bonded indebtedness (the 'Resolution of Intention to Incur Bonded Indebtedness") stating its intention to incur bonded indebtedness in an amount not to exceed $21,000,000 within the District; and WHEREAS, a copy of the Resolution of Intention to Incur Bonded Indebtedness is on file with the City Clerk; and WHEREAS, notice of the public hearing was duly given as required by the Act; and Resolution No. Page 2 WHEREAS, the Resolution of Intention and Resolution to Incur Bonded Indebtedness set September 7, 2005 as the date of the public hearing to consider the question of the levying of a special tax on the property and all other matters set forth in the Resolution of Intention, and the proposed bonded indebtedness pursuant to the Resolution of Intention and the Resolution of Intention to Incur Bonded Indebtedness, and this Council held said public hearing as required by law; and WHEREAS, said hearing was opened and continued to October 5, 2005, at the request of the owners of the property in the District; and WHEREAS, at said hearing all persons within the District and not exempt from the special tax desiring to be heard on all matters pertaining to the formation of the District, the levy of the special tax, and the issue of bonded indebtedness and all other matters as set forth in the Resolution of Intention and Resolution to Incur Bonded Indebtedness were heard and a full and fair hearing was held; and WHEREAS, at the public hearing evidence was presented to the Legislative Body on the matters before it, and the Legislative Body at the conclusion of the hearing is fully advised as to all matters relating to formation of the District, including the levy of the special tax on the property; and WHEREAS, it has now been determined that written protests have not been received from registered voters and/or property owners representing more than one-half(1/2) of the area of land within the District; and WHEREAS, there are less than twelve (12) registered voters residing within the District, and have been for at least the preceding ninety (90) days; and WHEREAS, on the basis of the foregoing, the Legislative Body has determined at this time to proceed with the formation of the District, and to call an election therein to authorize the levy of the special tax therein (as such tax is more particularly described in the Resolution of Intention), to incur bonded indebtedness within the District and to establish an appropriations limit for the District; THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. That the above recitals are all true and correct. Section 2. Written protests against the furnishing of specified facilities or the levying of a specified special tax within the District, have not been filed by fifty percent (50%) or more of the registered voters or six (6) registered voters, whichever is greater, residing within the boundaries of the District. All protests and objections, if any, are hereby overruled. Resolution No. Page 3 Section 3. The boundaries of the property upon which the special taxes will be levied in order to pay the bonded indebtedness are generally described as all that territory within the District as said property is shown on a map as previously approved by the Legislative Body, said map designated "Map of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs," a copy of which is on file in the office of the City Clerk and shall remain open for public inspection. The map of the proposed boundaries of the District has been recorded in the Office of the County Recorder of Riverside County, California in Book 63, page 60 of the Book of Maps of Assessments and Community Facilities Districts (Document Number 2005-0605183). Section 4. The City Council hereby declares and deems that public convenience and necessity require that it is necessary to incur bonded indebtedness in a maximum aggregate principal amount not to exceed $21,000,000 within the District for the purposes set forth in Section 5 below. The entire District shall pay for the bonded indebtedness as authorized by the District in Resolution No. 21382 adopted on July 20, 2005. Section 5. The purpose of the proposed bonded indebtedness is generally described as follows: to finance (1) the Facilities, which Facilities have a useful life of five years or longer and the payment of development fees and other fees of public agencies; (2) the Incidental Expenses; (3) the AD 155 Payment; and (4) the funding of a Reserve Account. Section 6. Except for property within the District that is exempt, wholly or partially, from the levy of the special tax specified in the Rate and Method of Apportionment of Special Tax attached to the Resolution of Formation, the whole of the property within the District shall pay for the applicable bonded indebtedness pursuant to the levy of the special tax authorized by the Resolution of Intention. Section 7. The maximum term of the bonds or any series thereof to be issued shall in no event exceed forty (40) years. Section 8. The bonds or any series thereof shall bear interest at a rate not to exceed the greater of twelve percent (12%) per annum or the maximum interest rate permitted by law, payable semiannually, with the actual rates and times of payment to be determined at the time of sale thereof. Section 9. Except where funds are otherwise available, a special tax is hereby authorized, subject to the approval of the landowners as the eligible electors of the District, to levy annually in accordance with procedures contained in the Act, a special tax within the District, secured by recordation of a continuing lien against all nonexempt real property in the District, sufficient to pay for bonded indebtedness relating to the Facilities, the AD 155 Payment, the funding a Reserve Account and the Incidental Expenses. The rate and method of apportionment and manner of collection of the special tax within the District is described in detail in Exhibit "B" attached hereto and incorporated herein by this Resolution No. Page 4 reference. Exhibit "B" allows each landowner within the District to estimate the maximum amount that may be levied against each parcel. Section 10. Pursuant to and in compliance with the provisions of Article 1.5 (commencing with Section 53410) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code, the Council hereby establishes the following accountability measures pertaining to any bonded indebtedness incurred by or on behalf of the District: A. Such bonded indebtedness shall be incurred for the specific purposes set forth in Section 5 above. B. The proceeds of any such bonded indebtedness shall be applied only to the specific purposes identified in Section 5 above. C. The document or documents establishing the terms and conditions for the issuance of any such bonded indebtedness shall provide for the creation of an account or accounts into which the proceeds of such bonded indebtedness shall be deposited. D. The City Manager or the Director of Finance & Treasurer, or his or her designee, acting for and on behalf of the City, shall annually file a report with the City Council as required by Government Code Section 53411. Section 11. Pursuant to Government Code Section 53353.5, the Council hereby submits to the qualified electors of the District a combined proposition ("Proposition A") to: (1) levy special taxes on property within the District in accordance with the rate and method of apportionment with respect to the District specified in the Resolution of Intention of the Council; (2) incur bonded indebtedness in the maximum principal aggregate amount of $21,000,000 within the District; and (3) establish an appropriations limit as defined by subdivision (h) of Section 8 of Article XIIIB of the California Constitution, for the District. Said appropriations limit shall equal the amount of all proceeds of the special tax for the area within the District collected annually and as defined by said Article XIIIB, as adjusted for changes in the cost of living and changes in population. Section 12. The time for notice having been waived by all of the qualified electors, the date of the special election for the District on Proposition A shall be on the 5th day of October, 2005. The voter ballot shall be returned to the City Clerk at 3200 East Tahquitz Canyon Way, Palm Springs, CA 92262, no later than 11:00 o'clock a.m. on October 5, 2005. Section 13. The Council finds and determines that there were no registered voters residing within the territory of the proposed District at the time of the protest hearing and ninety (90) days prior thereto. The requirements of Section 53326 of the Government Code having been waived by the landowner, the Resolution No. Page 5 ballots for the special election shall be mailed or personally delivered to each landowner within the District. Section 14. Notice of said election and written argument for or against the measure have been waived by each landowner within the District. Section 15. The District shall constitute a single election precinct for the purpose of holding said election. Section 16. The Council hereby directs that the election be conducted by the City Clerk of the City of Palm Springs, as the elections official. Section 17. If two-thirds (2/3) of the votes cast upon the question of levying such special tax, incurring of bonded indebtedness and establishing such appropriations limit are cast in favor of levying such special tax within the District as determined by the Legislative Body after the canvass of the returns of such election, the Legislative Body may levy such special tax within the District under the Act in the amount and for the purposes as specified in this Resolution. Such special tax may be levied only at the rate and may be apportioned only in the manner specified in this Resolution, subject to the Act, except that the special tax may be levied at a rate lower than that specified herein and the maximum annual tax rate may be lowered. Section 18. An appropriation limit for the District is hereby established as an amount equal to all the proceeds of the special tax collected annually and as defined by Article XIIIB of the California Constitution, as adjusted for changes in the cost of living and changes in population. Section 19. The City Clerk is directed to certify and attest to this Resolution, and to take any and all necessary acts to call, hold, canvass and certify an election or elections on the levy of the special tax, the incurring of bonded indebtedness, and the establishment of the appropriation limit. Section 20. This Resolution shall take effect immediately upon its adoption. ADOPTED this 5th day of October, 2005. David H. Ready, City Manager ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on October 5, 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk EXHIBIT A DESCRIPTION OF FACILITIES The General Description of Facilities is as listed: 1. Street facilities, including, but not limited to, major arterials, highways, intersection, access ramps, roadways, sidewalk, curb, gutters, striping, lighting, traffic signalization, signage, landscaping of public streets and rights-of-way and appurtenant facilities; 2. Storm control facilities, including, but not limited to, storm drains, channels, detention, headwalls, riprap pads, retention and/or catch basins and appurtenant facilities; 3. Sewer improvements, sanitary sewers, including, but not limited, lift stations, force mains, pump stations, transmission and main lines, valves, and appurtenant facilities (including but not limited to, the West Spine Sewer Improvements which have already been completed); 4. Domestic and reclaimed water facilities, including, but not limited to, reservoirs, pump stations, transmission lines, distribution facilities, lift stations, main lines, valves, fire hydrants and appurtenant facilities (including, but not limited to, the West Spine Water Improvements which have already been completed); 5. Park and recreational facilities and appurtenant facilities; 6. Impact and other fees, including but not limited to, TUMF, Quimby Act fees, water fees, drainage fees, sewer treatment and connection fees, water supply fees, water meter fees, water connection fees and frontage fees, storm drain fees, and other city fees; 7. Mitigation costs and incidental expenses. 1 EXHIBIT "A" (CONTINUED) OTHER ITEMS TO BE FINANCED BY COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) The District may also finance any of the following: 1 . Bond related expenses, including underwriters' discount, reserve fund, capitalized interest, financial advisor fees and expenses, bond and disclosure counsel, special tax consultant fees and expenses, dissemination agent fees and all other incidental expenses. 2. Administrative fees of the City and the Bond trustee or fiscal agent related to the District and the Bonds. 3. Reimbursement of costs related to the formation of the District advanced by the City or any related entity, or any landowner or developer within the District, as well as reimbursement of any costs advanced by the City or any related entity, or any landowner or developer within the District, for facilities, fees or other purposes or costs of the District. 4. Payment and retirement of all outstanding unpaid assessments in Assessment District No. 155 of the City of Palm Springs. This description of the public capital facilities is general in nature. The final nature and location of improvements and facilities will be determined upon the preparation of final plans and specifications. The final plans and specifications may show substitutions in lieu of, or modifications to, proposed work. Any such substitution shall not be a change or modification in the proceedings as long as the facilities provide a service substantially similar to that as set forth in the Report. 2 EXHIBIT B COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS RATE AND METHOD OF APPORTIONMENT [See Attached] 1 RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THECITY OF PALM SPRINGS A Special Tax shall be levied on all Assessor's Parcels in Community Facilities District No.2005-2 (Escena) of the City of Palm Springs ("CFD No. 2005-2") and collected each Fiscal Year commencing in Fiscal Year 2005-2006,in an amount determined through the application of the Rate and Method of Apporliomnent as described below. All of the real property in CFD No. 2005-2, unless exempted by law or by the provisions hereof,shall be taxed for the purposes,to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage"means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map,parcel map,condominium plan,or other recorded County parcel map. The square footage of an Assessor's Parcel is equal to the Acreage of such parcel multiplied by 43,560. "Act"means the Mello-Roos Community Facilities Act of 1982,being Chapter 2.5,Part 1, Division 2 of Title 5 of the California Government Code. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2005-2:the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes(whether by the County or otherwise);the costs of remitting the Special Taxes to the Trustee;the costs of the Trustee (including its legal counsel)in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2005-2 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2005-2 or any designee thereof of complying with City, CFD No. 2005-2 or obligated persons disclosure requirements of applicable federal and state securities laws and the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes;the costs of the City,CFD No.2005-2 or any designee thereof related to an appeal of the Special Tax;the costs associated with the release of finds from any escrow account;and the City's annual administration fees and third panty expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2005-2 for any other administrative purposes of CFD No.2005-2,including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure as a result of delinquent Special Taxes. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's Parcel number. CFD No.2005-2(Escena)of the City of Pahn Springs Page I "Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor's Parcel member. "Assigned Special Tax" means the Special Tax for each Land Use Class of Developed Property, as determined in accordance with Section C.L(b) below. "Authorized Facilities" means those authorized improvements eligible under the Act and provided by CFD No. 2005-2 under the authorized bonding program for CFD No. 2005-2. "Backup Special Tax " means the Special Tax applicable to each Assessor's Parcel of Developed Property in each Zone,as determined in accordance with Section C.L(c)below. "Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by CFD No. 2005-2 under the Act. "Certificate of Occupancy"means a certificate issued by the City that authorizes the actual occupancy of a dwelling unit for habitation by one or more residents. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD No.2005-2"means Community Facilities District No.2005-2(Escena)of the City of Palm Springs. "City" means the City of Palm Springs, California. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-2. "County" means the County of Riverside, California. "Developed Property" means, for each Fiscal Year, all Taxable Property, exclusive of Taxable Public Property and Taxable Property Owner Association Property, for which the Final Subdivision was recorded on or before January 1 of the prior Fiscal Year and a building permit for new constriction was issued after January 1,2005 and on or before May 1 of the Fiscal Year preceding the Fiscal Year for which the Special Taxes are being levied. "Final Mapped Property"means,for each Fiscal Year,all Taxable Property,exclusive of Developed Property, Taxable Property Owner Association Property or Taxable Public Property, which as of January 1 of the previous Fiscal Year was located within a Final Subdivision. "Final Subdivision"means a subdivision of property by recordation of final map,parcel map, or lot line adjustment,pursuant to the Subdivision Map Act(California Govemmient Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code Section 1352 that creates individual lots for which building permits may be issued without further subdivision. CFD No.2005-2(Eseena)of the City of Palm Springs Page 2 "Fiscal Year" means the period starting Judy 1 and ending on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued,as modified,amended and/or supplemented from time to time. "Initial Maximum Special Tax" means the initial maximum Special Tax, determined in accordance with Section C.2.(a) below, that can be levied in any Fiscal Year on ally Assessor's Parcel of Final Mapped Property and Undeveloped Property. "Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax"means the maximum Special Tax,determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel. "Non-Residential Property"means all Assessor's Parcels of Developed Property for which a building permit permitting the constriction of one or more non-residential units or facilities has been issued by the City. "Outstanding Bonds" mean all Bonds which are deemed to be outstanding under the Indenture. "Property Owner Association Property"means,for each Fiscal Year,any property within the boundaries of CFD No. 2005-2 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year. "Proportionately" means,for Developed Property,that the ratio of the actual Special Tax levy to the Assigned Special Tax is equal for all Assessor's Parcels of Developed Property. For Final Mapped Property,"Proportionately"means that the ratio of the actual Special Tax levy per Acre to the Initial Maximum Special Tax per Acre is equal for all Assessor's Parcels of Final Mapped Property. For Undeveloped Property,"Proportionately"means that the ratio of the actual Special Tax levy per Acre to the Initial Maximum Special Tax per Acre is equal for all Assessor's Parcels of Undeveloped Property. The term "Proportionately"may similarly be applied to other categories of Taxable Property as listed in Section D below. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No.2005-2 owned by,irrevocably offered or dedicated to,or over,or through or under which an easement for purposes of public right-of-way has been granted, to the federal govermnent,the State,the County,the City, or any local govermnent or other public agency as of January 1 of the previous Fiscal Year,provided that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or(ii) any property within the boundaries of CFD No. 2005-2 that was encumbered, as of January 1 of the previous Fiscal Year, by an umnarmed utility easement making impractical its utilization for other than the purpose set forth in the easement. CFD No.2005-2(Escena)of the City of Pahn Springs Page 3 "Residential Floor Area" means all of the square footage of living area within the perimeter of a residential stricture,not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area for an Assessor's Parcel shall be made by reference to the building pernit(s) issued for such Assessor's Parcel. "Residential Property" means all Assessor's Parcels of Developed Property for which a building permit permitting the constriction thereon of one or more residential dwelling units has been issued by the City. "Single Family Attached Property" means all Assessor's Parcels of Residential Property for which building perm is have been issued for attached residential miits. "Single Family Detached Property"means all Assessor's Parcels of Residential Property for which building permits have been issued for detached residential units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property within CFD No. 2005-2 to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2005-2 to: (i) pay debt service on all Outstanding Bonds due in the calendar year commencing in such Fiscal Year; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds clue in the calendar year conunencing in such Fiscal Year; (iii)pay Administrative Expenses; (iv)pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of Authorized Facilities to the extent that the inclusion of such amount does not increase the Special Tax levy on Undeveloped Property; (vi)pay for reasonably anticipated Special Tax delinquencies based on the delinquency rate for the Special Tax levy in the previous Fiscal Year; less(vii)a credit for fiords available to reduce the annual Special Tax levy,as determined by the CFD Administrator pursuant to the Indenture. "State" means the State of California. "Taxable Property"means all of the Assessor's Parcels within the boundaries of CFD No. 2005-2 that are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means, for each Fiscal Year, all Assessor's Parcels of Property Owner Association Property that are not exempt from the Special Tax pursuant to Section E below. "Taxable Public Property" means, for each Fiscal Year, all Assessor's Parcels of Public Property that are not exempt from the Special Tax pursuant to Section E below. "Trustee" means the trustee or fiscal agent under the Indenture. CFD No.2005-2(Eseena)of the City of Pali Springs Page 4 "Undeveloped Property" means,for each Fiscal Year, all Taxable Property not classified as Developed Property, Final Mapped Property, Taxable Properly Owner Association Property or Taxable Public Property. "Zone" means Zone 1 or Zone 2, as applicable. "Zone 1"means all property currently within CFD No.2005-2 which is not located in Zone 2. "Zone 2"means the land area geographically identified as Lots 44 through 50 in Tract Map No. 32233-1 recorded with the County on May 23, 2005 as Document No. 2005-0409493. Zone 2 may be subject to amendment from time-to-time or modification pursuant to a final map or precise site plan for such property at the sole discretion of the CFD Administrator provided that such amendment or modification will not reduce the amount of Maximum Special Tax below the amount required to equal at least 1.1 tunes the maximum annual debt service on all Outstanding Bonds, plus the Administrative Expenses. B. ASSIGNMENT TO LAND USE CLASSES Each Fiscal Year, all Taxable Property within CFD No. 2005-2 shall be assigned to a Zone and farther classified as Developed Property,Final Mapped Property,Undeveloped Property, Taxable Property Owner Association Properly, or Taxable Public Property, and shall be subject to Special Taxes in accordance with this Rate and Method of Apportionment determined pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE Residential Property shall be assigned to Land Use Classes 1 through 9 as listed in Table 1 below based on the type of use and the Residential Floor Area for each unit. Non- Residential Property shall be assigned to Land Use Class 10. With respect to Residential Property, the Residential Floor Area shall be detenined from the most recent building permit issued prior to the issuance of a Certificate of Occupancy for such Assessor's Parcel. 1. Developed Property (a) Maximum Special Tax The Maximum Special Tax for each Assessor's Parcel classified as Developed Property shall be the greater of (i) the amount derived by application of the Assigned Special Tax or (ii) the amount derived by application of the Backup Special Tax. (b) Assigned Special Tax The Fiscal Year 2005-2006 Assigned Special Tax for each Land Use Class is shown below in Table 1. CFD No.2005-2(Escena)of the City gfPattiz Springs Page 5 TABLE f Fiscal Year 2005-2006 Assigned Special Taxes for Developed Property Land Use Description Residential Assigned Class Floor Area Special Tax 1 Single Family Detached Property More than 3,200 sq. ft. $2,450 per unit 2 Single Family Detached Property 2,801—3,200 sq. ft. $2,150 per unit 3 Single Family Detached Property 2,501 —2,800 sq. ft. $1,950 per unit 4 Single Family Detached Property 2,201 —2,500 sq. ft. $1,800 per unit 5 Single Family Detached Property Less than 2,201 sq. ft. $1,650 per unit 6 Single Family Attached Property More than 1,600 sq. ft. $1,450 per unit 7 Single Family Attached Property 1,401 — 1,600 sq. ft. $1,050 per unit 8 Single Family Attached Properly 1,201 —1,400 sq. ft. $850 per unit 9 Single Family Attached Property Less than 1,201 sq. ft. $5 5 0 per unit 10 Non-Residential Property NA $11,662 per Acre (c) Backup Special Tax The Fiscal Year 2005-2006 Backup Special Tax attributable to a Final Subdivision in Zone 1 or Zone 2 will equal the applicable Backup Special Tax for such Zone,identified in Table 2 below,multiplied by the Acreage of all Taxable Property, exclusive of any Taxable Property Owner Association Property and Taxable Public Property,therein. The Backup Special Tax for each Assessor's Parcel of Residential Property shall be computed by dividing the Backup Special Tax attributable to the applicable Final Subdivision by the munber of Assessor's Parcels for which building permits for residential construction have or may be issued(i.e.,the number of residential lots). The Backup Special Tax for each Assessor's Parcel of Non-Residential Property in Zone 1 or Zone 2 shall equal the applicable Backup Special Tax for such Zone, identified in Table 2 below, multiplied by the Acreage of such Assessor's Parcel. TABLE 2 Fiscal Year 2005-2006 Backup Special Tax for Developed Property Special Tax Classification Backup Special Tax Zone 1 $12,277 per Acre Zone 2 $16,907 per Acre CFD No.2005-2(Escena)of the City of Palnt Springs Page 6 If a Final Subdivision includes Assessor's Parcels of Taxable Property for which building permits for both residential and non-residential construction may be issued, exclusive of Taxable Property Owner Association Property and Taxable Public Property, then the Backup Special Tax for each Assessor's Parcel of Residential Property shall be computed exclusive of the Acreage and Assessor's Parcels of property for which building permits for non-residential constriction may be issued. Notwithstanding the foregoing, if all or any portion of the Final Subdivisions) described in the preceding paragraphs is subsequently changed or modified by recordation of a lot line adjustment or similar instrument, and only if the CFD Administrator determines that such change or modification results in a decrease in the number of Assessor's Parcels of Taxable Property for which building permits for residential construction have or may be issued within such Final Subdivision,then the Backup Special Tax for each Assessor's Parcel of Developed Property that is part of the lot line adjustment or similar instrument for such Final Subdivision shall be a rate per Acre as calculated below. The Backup Special Tax previously determined for an Assessor's Parcel of Developed Property that is not part of the lot line adjustment or similar instrument for such Final Subdivision shall not be recalculated. 1. Determine the total Backup Special Tax anticipated to apply to the changed or modified portion of the Final Subdivision area prior to the change or modification. 2. The result of paragraph 1 above shall be divided by the Acreage of Taxable Property which is ultimately expected to exist in such changed or modified portion of the Final Subdivision area, as reasonably determined by the CFD Administrator. 3. The result of paragraph 2 above shall be the Backup Special Tax per Acre which shall be applicable to Assessor's Parcels of Developed Property in such changed or modified portion of the Final Subdivision area for all remaining Fiscal Years in which the Special Tax may be levied. CFD No.2005-2(Esema)of the City of Palls Springs Page 7 Furthermore,all Assessors' Parcels within CFD No.2005-2 will be relieved simultaneously and permanently from the obligation to pay and disclose the Backup Special Tax if the CFD Administrator determines that(i)the annual debt service required for the Outstanding Bonds, when compared to the Assigned Special Taxes that may be levied against all Assessors' Parcels of Developed Property in CFD No.2005-2 result in 110%debt service coverage (i.e., the Assigned Special Taxes that may be levied against all Developed Property in CFD No. 2005-2 in each remaining Fiscal Year based on then existing development in CFD No. 2005-2 is at least equal to the sum of(a) the Administrative Expenses and (b) 1.10 times maximum annual debt service in each remaining Fiscal Year on the Outstanding Bonds),and(ii)all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds (except refunding bonds) to be supported by the Special Tax in CFD No. 2005-2. (d) Increase in the Assigned Special Tax and Backup Special Tax The Fiscal Year 2005-2006 Assigned Special Tax, identified in Table 1 above, and Backup Special Tax, identified in Table 2 above, shall not be subject to change and shall therefore remain the same in every Fiscal Year. (e) Multiple Land Use Classes In some instances an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final. 2. Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property, and Taxable Public Property (a) Initial Maximum Special Tax The Fiscal Year 2005-2006 Initial Maximmn Special Tax for Final Mapped Property and Undeveloped Property in Zone 1 or Zone 2 shall be$11,662 per Acre, and shall not be subject to change and shall therefore remain the same in every Fiscal Year. (b) Maximum Special Tax The Fiscal Year 2005-2006 Maximum Special Tax for Final Mapped Property, Undeveloped Property, Taxable Property Owner Association Property,and Taxable Public Property in Zone 1 or Zone 2 shall be$16,907 per Acre, and shall not be subject to change and shall therefore remain the same in every Fiscal Year. CFD No. 2005-2(Eseena) of the City of Pahn Springs Page 8 D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Coimnencing with Fiscal Year 2005-2006 and for each following Fiscal Year, the Council shall deternmine the Special Tax Requirement and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement subject to the Maximum Special Tax. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 in an amount equal to 100% of the applicable Assigned Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Final Mapped Property in Zone 1 at up to 100%of the Initial Maximum Special Tax for Final Mapped Property; Third: If additional monies are needed to satisfy the Special Tax Requirement after the second step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 1 at up to 100%of the Initial Maximum Special Tax for Undeveloped Property; Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the third step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Final Mapped Property in Zone 2 at up to 100%of the Initial Maximum Special Tax for Final Mapped Property; Fifth: If additional monies are needed to satisfy the Special Tax Requirement after the fourth step has been completed,the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property in Zone 2 at up to 100% of the Initial Maximum Special Tax for Undeveloped Property; Sixth: If additional monies are needed to satisfy the Special Tax Requirement after the fifth step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Final Mapped Property and Undeveloped Property in Zone 1 and Zone 2 shall be increased in equal percentages from the Initial Maximum Special Tax up to 100% of the Maximum Special Tax for Final Mapped Property and Undeveloped Property; Seventh: If additional monies are needed to satisfy the Special Tax Requirement after the sixth step has been completed,then the levy of the Special Tax on each Assessor's Parcel of Developed Property in Zone 1 and Zone 2 whose Maximum Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maxiinum Special Tax for each such Assessor's Parcel; Eighth: If additional monies are needed to satisfy the Special Tax Requirement after the seventh step has been completed, then the Special Tax shall be levied Proportionately on each Assessor's Parcel of Taxable Public Property and Taxable Property Owner Association Property at up to the 100% of Maximmn Special Tax for Taxable Public Property and Taxable Property Owner Association Property. CFD No.2005-2(Escena)of the City ofPaInt Springs Page 9 Notwithstanding the above the Council may, in any Fiscal year, levy Proportionately less than 100% of the Assigned Special Tax in step one (above), when (i) the Council is no longer required to levy the Special Tax pursuant to steps two through eight above in order to meet the Special Tax Requirement,ii) all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds(except refunding bonds) to be supported by the Special Tax, and(iii)all Authorized Facilities have been constructed and/or acquired. Further notwithstanding the above, tinder no circumstances will the Special Tax levied against any Assessor's Parcel of Residential Property for which a Certificate of Occupancy has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor's Parcel within CFD No. 2005-2. E. EXEMPTIONS No Special Tax shall be levied on up to 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 and up to 15.3 Acres of Public Property and Property Owner Association Property in Zone 2. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property and/or Property Owner Association Property. However, should an Assessor's Parcel no longer be classified as Public Property or Property Owner Association Property,its tax-exempt status will be revoked. Public Property or Property Owner Association Property that is not exeiupt from the Special Tax under this section shall be subject to the levy of the Special Tax and shall be taxed Proportionately as part of the eighth step in Section D. F. APPEALS AND INTERPRETATIONS Any landowner or resident who feels that the amount of the Special Tax levied on their Assessor's Parcel is in error may submit a written appeal to CFD No. 2005-2. The CFD Administrator shall review the appeal and if the CFD Administrator concurs,the amount of the Special Tax levied shall be appropriately modified. The Council may interpret this Rate and Method of Apportionment forpurposes of clarifying any ambiguity and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals. Any decision of the Council shall be final and binding as to all persons. G. MANNER OF COLLECTION The Special Tax shall be collected in the same manner and at the same time as ordinary ad valoren2 property taxes; provided, however, that CFD No. 2005-2 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act. CFD No.2005-2(Escena)of the City of Palm Springs Page 10 H. PREPAYMENT OF SPECIAL TAX The following additional definitions apply to this Section H: "Buildout" means, for CFD No. 2005-2, that all expected building permits have been issued. "CFD Public Facilities"means either$14,887,048 in 2005 dollars,which shall increase by the Construction Inflation Index on July 1,2006,and on each July 1 thereafter,or such lower number as(i)determined by the CFD Administrator as sufficient to provide the Authorized Facilities, or (ii) determined by the Council concurrently with a covenant that it will not issue any more Bonds(except refunding bonds)to be supported by the Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Construction Inflation Index" means the annual percentage change in the Engineering News Record Building Cost Index for the City of Los Angeles,measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News Record Building Cost Index for the City of Los Angeles. "Future Facilities Costs" means the CFD Public Facilities minus (i) public facility costs previously paid from the Improvement Fund, (ii) moneys currently on deposit in the Improvement Fund, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance the cost of CFD Public Facilities. "Improvement Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct CFD Public Facilities eligible under the Act. "Previously Issued Bonds" means, for any Fiscal Year, all Outstanding Bonds that are deemed to be outstanding tinder the Indenture after the first interest and/or principal payment date following the current Fiscal Year. 1. Prepayment in Full The obligation of an Assessor's Parcel to pay the Special Tax may be prepaid and permanently satisfied as described herein;provided that a prepayment may be made only for Assessor's Parcels of Developed Property,or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued, and only if there are no delinquent Special Taxes with respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice,the CFD Administrator shall notify such owner of the prepayment amount for such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for providing this service. Prepayment must be made not less than 45 days prior to the CFD No.2005-2(Eseena)of the City of Palne Springs Page 11 next occurring date that notice of redemption of Bonds from the proceeds of such Prepayment may be given by the Trustee pursuant to the Indenture. The Special Tax Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terms as defined below): Bond Redemption Amount Plus Redemption Premium plus Future Facilities Amount plus Defeasance Amount phis Administrative Fees and Expenses less Reserve Fund Credit less Capitalized Interest Credit Total: equals Prepayment Amount As of the proposed date of prepayment,the Special Tax Prepayment Amount shall be calculated as follows: Paragraph No.: 1. Confirm that no Special Tax delinquencies apply to such Assessor's Parcel. 2. For Assessor's Parcels of Developed Property, compute the Assigned Special Tax and Backup Special Tax. For Assessor's Parcels of Filial Mapped Property and Undeveloped Properly for which a building permit has been issued, compute the Assigned Special Tax and Backup Special Tax for that Assessor's Parcel as though it was already designated as Developed Property, based upon the building permit which has already been issued for that Assessor's Parcel. 3. (a)Divide the Assigned Special Tax computed pursuant to paragraph 2 by the total estimated Assigned Special Taxes for the entire CFD No. 2005-2 based on the Developed Property Special Taxes which could be levied in the current Fiscal Year on all expected development through Buildout of CFD No. 2005-2, excluding any Assessor's Parcels which have been prepaid, and (b) Divide the Backup Special Tax computed pursuant to paragraph 2 by the total estimated Backup Special Taxes at Buildout for the entire CFD No. 2005-2, excluding any Assessor's Parcels which have been prepaid. 4. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the Previously Issued Bonds to compute the amount of Previously Issued Bonds to be retired and prepaid(the 'Bond Redemption Amount"). 5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption premium (e.g., the redemption price-100%), if any, on the Previously Issued Bonds to be redeemed(the "Redemption Premium"). 6. Compute the current Future Facilities Costs. CFD No.2005-2(Eseena)o/Yhe City of Palm Springs Page 12 7. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the amount determined pursuant to paragraph 6 to compute the amount of Future Facilities Costs to be prepaid (the "Future Facilities Amount"). 8. Compute the amount needed to pay interest on the Bond Redemption Amount from the first bond interest and/or principal payment date following the current Fiscal Year until the earliest redemption date for the Previously Issued Bonds. 9. Determine the Special Tax levied on the Assessor's Parcel in the current Fiscal Year which has not yet been paid. 10. Compute the minimum amount the CFD Administrator reasonably expects to derive from the reinvestment of the Special Tax Prepayment Amomrt less the Future Facilities Amount and the Administrative Fees and Expenses(defined below) from the date of prepayment until the redemption date for the Previously Issued Bonds to be redeemed with the prepayment. 11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount"). 12. The administrative fees and expenses of CFD No. 2005-2 are as calculated by the CFD Administrator and include the costs of computation of the prepayment,the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses"). 13. The reserve fund credit(the"Reserve Fund Credit") shall equal the lesser of. (a)the expected reduction in the reserve requirement(as defined in the Indenture), if any, associated with the redemption of Previously Issued Bonds as a result of the prepayment, or(b) the amount derived by subtracting the new reserve requirement (as defined in the Indenture) in effect after the redemption of Previously Issued Bonds as a result of the prepayment from the balance in the reserve fund on the prepayment date,but in no event shall such amount be less than zero. No Reserve Fund Credit shall be granted if the amount then on deposit in the reserve fluid for the Previously Issued Bonds is below 100%of the reserve requirement(as defined in the Indenture). 14. If any capitalized interest for the Previously Issued Bonds will not have been expended as of the date immediately following the first interest and/or principal payment following the current Fiscal Year, a capitalized interest credit shall be calculated by multiplying the larger quotient computed pursuant to paragraph 3(a)or 3(b) by the expected balance in the capitalized interest fund or account under the Indenture after such first interest and/or principal payment(the"Capitalized Interest Credit"). CED No.2005-2(Eseeia)of the City of Patin Springs Page 13 15. The Special Tax prepayment is equal to the stun of the amounts computed pursuant to paragraphs 4, 5,7, 11 and 12, less the amounts computed pursuant to paragraphs 13 and 14 (the "PrepaynaentAmount"). From the Prepayment Amount, the amounts computed pursuant to paragraphs 4, 5, 11, 13 and 14 shall be deposited into the appropriate fund as established under the Indenture and be used to retire Bonds or make debt service payments. The amount computed pursuant to paragraph 7 shall be deposited into the Improvement Fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No. 2005-2. The Special Tax Prepayment Amount may be insufficient to redeem a frill$5,000 increment of Bonds. In such cases, the increment above $5,000 or integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next prepayment of Bonds or to make debt service payments. As a result of the payment of the current Fiscal Year's Special Tax levy as determined under paragraph 9(above),the CFD Administrator shall remove the current Fiscal Year's Special Tax levy for such Assessor's Parcel from the County tax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act,to indicate the prepayment of the Special Tax and the release of the Special Tax lien on such Assessor's Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax shall cease. Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless, at the time of such proposed prepayment, the amount of Maximum Special Taxes that may be levied on Taxable Properly within CFD No. 2005-2 (after excluding 59.9 Acres of Public Property and Property Owner Association Property in Zone 1 and 15.3 Acres of Public Property and Property Owner Association Property in Zone 2 as set forth in Section E)both prior to and after the proposed prepayment is at least equal to the stun of (i) the Administrative Expenses and (ii) 1.10 tunes maximum annual debt service, in each remaining Fiscal Year on the Outstanding Bonds. 2. Prepayment in Part The Special Tax on an Assessor's Parcel of Developed Property,or an Assessor's Parcel of Final Mapped Property or Undeveloped Property for which a building permit has been issued, may be partially prepaid. The amormt of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula: PP = [(PE—A)x F] +A These terns have the following meaning: PP= the partial prepayment. PE= the Special Tax Prepayment Amount calculated according to Section H.I. F= the percentage,expressed as a decimal,by which the owner of the Assessor's Parcel is partially prepaying the Special Tax. CFD No.2005-2(Escena)of the City of Palnr Springs Page 14 A= the Administrative Fees and Expenses calculated according to Section H.1. The owner of any Assessor's Parcel who desires such prepayment shall notify the CFD Administrator of such owner's intent to partially prepay the Special Tax and the percentage by which the Special Tax shall be prepaid. The CFD Administrator shall provide the owner with a statement of the amount required for the partial prepayment of the Special Tax for an Assessor's Parcel within 30 days of the request and may charge a reasonable fee for providing this service. With respect to any Assessor's Parcel that is partially prepaid, the Council shall(i)distribute the funds remitted to it according to Section H.1,and(ii)indicate in the records of CFD No. 2005-2 that there has been a partial prepayment of the Special Tax and that a portion of the Special Tax with respect to such Assessor's Parcel, equal to the outstanding percentage(1.00-F)of the remaining Maximum Special Tax,shall continue to be levied on such Assessor's Parcel pursuant to Section D. I. TERM OF SPECIAL TAX The Special Tax shall be levied for a period not to exceed forty-five years commencing with Fiscal Year 2005-2006,provided however that the Special Tax will cease to be levied in an earlier Fiscal Year if the CFD Administrator has determined(i)that all required interest and principal payments on the CFD No. 2005-2 Bonds have been paid; and(ii) all Authorized Facilities have been acquired and all reimbursements to the developer have been paid. CFD No.2005-2(Eseena)of the City of Palm Springs Page 15 EXHIBIT C OFFICIAL BALLOT COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL BOND, TAX AND APPROPRIATIONS LIMIT ELECTION October 5, 2005 To vote, mark a cross (+) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. This ballot is provided to , as sole owner or authorized representative of such sole owner of acres of land within Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs and represents votes. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs at 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. PROPOSITION A: Shall Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs incur an indebtedness and be authorized to issue bonds in the maximum aggregate principal amount of $21,000,000 with interest at a rate or rates established at such time as the bonds are sold in one or more series at fixed or variable interest rates, however not to exceed any applicable statutory rate for such bonds, the proceeds of which will be used to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible YES ❑ property, including all furnishings, equipment and supplies related thereto, and the payment of development, impact and other fees of public agencies (collectively, the "Facilities"), which Facilities NO ❑ have a useful life of five years or longer; (2) the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs; (3) the funding of.a Reserve Account; and (4) the incidental expenses to 'be incurred in connection with financing the Facilities and forming and administering the District (the "Incidental Expenses'), as provided in Resolution of Intention No. 21381, adopted by the City Council of the City of Palm Springs on July 20, 2005, declaring its intention to establish the Community Facilities District No. 2005-2, (Escena) of the City of Palm Springs (the "Resolution"); and shall a Special Tax be levied to pay the principal of and interest on such indebtedness and bonds and to pay directly the cost of acquisition and construction of Facilities and Incidental Expenses as authorized in the Resolution; and shall an appropriations limit be established for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs pursuant to Article XIIIB of the California Constitution, said appropriations limit to be equal to 1 the amount of all proceeds of the special tax collected annually, as adjusted for changes in the cost of living and changes in population? Signed this 5th day of October, 2005 [property owner] By Name Title RETURN THIS BALLOT TO: City Clerk City of Palm Springs 3200 E. Tahquitz Canyon Way Palm Springs, CA 92262 Your completed ballot may be mailed or personally delivered, but it must be received prior to 11:00 a.m. on October 5, 2005. Incomplete, late or unsigned ballots will not be considered in the tabulation. [Signature Page to Ballot for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs] 2 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS, DECLARING THE RESULTS OF A SPECIAL ELECTION ORDERING THE LEVYING OF A SPECIAL TAX WITHIN THE DISTRICT; AUTHORIZING THE ISSUANCE OF BONDED INDEBTEDNESS; AND DIRECTING THE RECORDING OF A NOTICE OF SPECIAL TAX LIEN The City Council (the "Council') of the City of Palm Springs, California (the "City'), acting in its capacity as the legislative body (the "Legislative Body") of the Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District'), does hereby resolve as follows: WHEREAS, the Legislative Body duly called and held an election in the District pursuant to Resolution No. ('Resolution Calling Election") for the purpose of presenting to the qualified electors within the District, a proposition for the levy of a special tax and the establishment of an appropriations limit ('Proposition A") and the issuance of bonded indebtedness in accordance with the method set forth in Resolution No. 21381 (the "Resolution of Intention"); and WHEREAS, the landowners of record within the Property as of the close of the public hearing held on October 5, 2005 unanimously consented to a waiver of the time limits for setting the election and a waiver of any written analysis, arguments or rebuttals as set forth in California Government Code sections 53326 and 53327. Such waivers are set forth in written certificates executed by the landowners which are on file with the City Clerk as election official (the "Election Official') concurring therein; and WHEREAS, pursuant to the terms of the Resolution Calling Election and the provisions of the Mello-Roos Community Facilities Act of 1982 (the "Act'), the special election was held on October 5, 2005; and WHEREAS, there has been presented to this Legislative Body a Certificate of the Election Official as to the Results of the Canvass of the Election Returns (the "Certificate of the Election Official'), a copy of which is attached hereto as Exhibit "A" THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. That the above recitals are all true and correct. Section 2. The canvass of the votes cast at the special election held in the District on October 5, 2005, as shown in the Certificate of the Election Official, is hereby approved and confirmed. Resolution No. Page 2 Section 3. Proposition A presented to the qualified electors for receipt by the Election Official on October 5, 2005, has received a unanimous vote of the qualified electors voting at said election, and Proposition A has carried. The Legislative Body is hereby authorized to take the necessary steps to levy the special tax authorized by Proposition A and to issue from time to time as it deems appropriate, bonds for the District secured by such special tax. Section 4. The City Clerk is hereby directed to enter the title of this Resolution on the minutes of the Legislative Body and to indicate the official declaration of the result of such special election. Section 5. The Legislative Body hereby authorizes the levy of a special tax at the Rate and Method of Apportionment set forth in Exhibit C to the Resolution of Intention. Section 6. Pursuant to and in compliance with the provisions of Government Code Section 50075.1 , the Legislative Body hereby establishes the following accountability measures pertaining to the levy by the District of the Special Tax described in Section 3 above: A. Such Special Tax with respect to the District shall be levied for the specific purposes set forth in Proposition A and Section 3 hereof. B. The proceeds of the levy of such Special Tax shall be applied only to the specific purposes set forth in Section 3 hereof and Proposition A referred to therein. C. The District shall establish an account or accounts into which the proceeds of such Special Tax shall be deposited. D. The City Manager or Director of Finance & Treasurer, or his designee, acting for and on behalf of the District, shall annually file a report with the City Council as required pursuant to Government Code Section 50075.3. Section 7. The City Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Riverside a notice of special tax lien in the form required by the Act, said recording to occur no later than fifteen days following adoption by the City Council of this Resolution. Section 8. This Resolution shall take effect immediately upon its adoption. Section 9. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. Resolution No. Page 3 ADOPTED this 5th day of October, 2005. David H. Ready, City Manager ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on October 5, 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk EXHIBIT A CITY OF PALM SPRINGS, CALIFORNIA COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS CERTIFICATE OF THE ELECTION OFFICIAL AS TO THE RESULTS OF THE CANVASS OF THE ELECTION RETURNS STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk in my capacity as Elections Official in the City of Palm Springs, California, whose City Council is the legislative body of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs, DO HEREBY CERTIFY, that pursuant to the provisions of Section 53325.4 of the Government Code and Division 15, commencing with Section 15000 of the Elections Code of the State of California, I did canvass the return of the votes cast at the Special Tax Election on October 5, 2005, held in COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS I FURTHER CERTIFY that the Statement of All Votes Cast, to which this certificate is attached, shows the total number of ballots cast within the District, and the totals of the respective columns and the totals as shown for the Proposition are full, true and correct. WITNESS my hand and Official Seal this 5`h day of October, 2005. CITY OF PALM SPRINGS, CALIFORNIA, whose City Council is the LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS James Thompson, City Clerk COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS STATEMENT OF ALL VOTES CAST SPECIAL TAX ELECTION OCTOBER 5, 2005 Qualified Landowner Votes Votes Cast YES NO City of Palm Springs, Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs, Special Election, October 5, 2005 PROPOSITION A SUBMITTED TO VOTE OF VOTERS: Shall the Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District') incur an indebtedness and be authorized to issue bonds in the maximum aggregate principal amount of $21,000,000 with interest at a rate or rates established at such time as the bonds are sold in one or more series at fixed or variable interest rates, however not to exceed any applicable statutory rate for such bonds, the proceeds of which will be used to finance or refinance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property, including all furnishings, equipment and supplies related thereto and the payment of development, impact and other fees of public agencies (collectively, the "Facilities"), which Facilities have a useful life of five years or longer; and (2) the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs; and (3) the funding of a Reserve Account; and (4) the incidental expenses to be incurred in connection with financing the Facilities, and administering the District (the "Incidental Expenses"), as provided in Resolution of Intention No. 21381, adopted by the City Council of the City of Palm Springs on July 20, 2005, declaring its intention to establish Community Facilities district No. 2005-2 (Escena) of the City of Palm Springs (the "Resolution"); and shall a Special Tax be levied to pay the principal of and interest on such indebtedness and bonds and to pay directly the cost of acquisition and construction of Facilities and Incidental Expenses as authorized in the Resolution; and shall an appropriations limit be established for the District pursuant to Article XIIIB of the California Constitution, said appropriations limit to be equal to the amount of all proceeds of the special tax collected annually, as adjusted for changes in the cost of living and changes in population? RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS APPROVING AND ORDERING THE EXECUTION OF THAT CERTAIN ACQUISITION AND FUNDING AGREEMENT RELATING TO COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS; AND MAKING CERTAIN FINDINGS AND DETERMINATIONS IN CONNECTION THEREWITH WHEREAS, there has been filed with the City Clerk that certain Acquisition and Funding Agreement (the "Agreement"), by and among the City of Palm Springs (the "City"), Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District"), and Palm Springs Classic, LLC, MW Housing Partners III, L.P. and Standard Pacific Corp., developers and owners of the real property described on Exhibit "A" hereto and by this reference incorporated herein; and WHEREAS, the City Council finds that the approval and execution of the Agreement is in the best interest of the City and provides the means by which the City will acquire certain public facilities and disburse certain funds from bonds to be issued by the District. THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. That the recitals set forth hereinabove are true and correct in all respects. Section 2. That the Agreement in the form on file with the City Clerk is hereby approved in substantially the form thereof with such changes as may be approved by the City Manager or Director of Finance & Treasurer, said City Manager's or Director of Finance & Treasurer's signature to be conclusive evidence of approval of such changes. Section 3. That the City Manager or Director of Finance & Treasurer of the City is hereby authorized and directed to execute the Agreement for and on behalf of the City and the District. ADOPTED this 51h day of October 2005. David H. Ready, City Manager ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) 1, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on October 5, 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk City of Palm Springs, California EXHIBIT A PROPERTY DESCRIPTION The land referred is situated in the State of California, County of Riverside and is described as the Land included on the Boundary Map of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs, recorded on July 28, 2005 in Book 63 at Page 60 of the Maps of Assessment and Community Facilities Districts in the Office of the County Recorder of the County of Riverside. ORDINANCE NO. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN SAID DISTRICT THE CITY COUNCIL OF THE CITY OF PALM SPRINGS ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS DOES ORDAIN AS FOLLOWS: Section 1. By the passage of this ordinance, the City Council authorizes the levy of a special tax at the rate and formula within Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "District') set forth in Exhibit 1", attached hereto and incorporated herein by this reference (the "Rate and Method of Apportionment'). The Rate and Method of Apportionment was approved by the City Council of the City as Exhibit "C" to Resolution No. 21381 (the 'Resolution"), and by the qualified electors within the District. Section 2. The City Council or its designee is hereby further authorized to determine, by ordinance, resolution, or by other action if permitted by then applicable law, on or before August 1 of each year, the specific special tax to be levied on each parcel of land in the District. The special tax to be levied shall not exceed the maximum rates set forth in the Rate and Method of Apportionment, but the special tax may be levied at a lower rate. The City Clerk is authorized and directed to file with the County Auditor on or before the 10th day of August of each tax year a certified copy of such ordinance or resolution accompanied by a list of all parcels subject to the special tax levy with the tax to be levied on each parcel. Section 3. Properties or entities of the state, federal or other local governments shall be exempt from the above-referenced and approved special taxes only to the extent set forth in the Rate and Method of Apportionment and otherwise shall be subject to the tax consistent with the provisions of Section 53317.3 of the Act in effect as of the date of adoption of this Ordinance. Section 4. All of the collections of the special taxes shall be used only as provided for in the Act and the Resolution. The special taxes shall be levied only so long as needed to accomplish the purposes described in the Resolution. Section 5. The special taxes shall be collected from time to time as necessary to meet the financial obligations of the District on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected, or other procedures as may be adopted by the City Council. The City Manager and Director of Finance & Treasurer are each hereby authorized and directed to provide or to cause to be provided all necessary information to the Auditor/Tax Ordinance No. Page 2 Collector of the County of Riverside and to otherwise take all actions necessary in order to effect proper billing and collection of the special taxes, so that the special taxes shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the District in each fiscal year until the Bonds are paid in full, the Facilities have been paid for, and provision has been made for payment of all of the administrative costs of the District. The special taxes may be subject to the same penalties and the same procedure, sale and lien priority in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time. Notwithstanding the foregoing, the City Manager may collect, or cause to be collected, one or more installments of the special taxes by means of direct billing by the District of the property owners within the District, if, in the judgment of the City Manager, or Director of Finance & Treasurer, such means of collection will reduce the administrative burden of the District in administering the District or where it is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the property owners. Whether the special taxes are levied in the manner provided in the first or the second preceding paragraph, the special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. Section 6. As a cumulative remedy, if any amount levied as a special tax for payment of bond interest or principal, together with any penalties and other charges accruing under this ordinance, are not paid when due, the City Council may, institute foreclosure proceedings by an action brought in the superior court against the delinquent parcel, in the manner and at the time described in the Fiscal Agent Agreement, by and between the District and The Bank of New York Trust Company, N.A., as fiscal agent. Section 7. This Ordinance relating to the levy of the special taxes shall take effect immediately upon its final passage in accordance with the provisions of Section 36937(a) of the Government Code, and the specific authorization for adoption is pursuant to the provisions of Section 53340 of the Government Code. Section 8. The City Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Riverside a notice of special tax lien in the form required by the Act and Division 4.5 of the California Streets and Highways Code, said recording to occur no later than fifteen days following final passage by the City Council of this Ordinance. Section 9. The Mayor shall sign this Ordinance and the City Clerk shall attest to the Mayor's signature and then cause the same to be published within fifteen (15) days after its passage at least once in a newspaper of general circulation published and circulated in the City. Ordinance No. Page 3 Section 10. The City Clerk shall certify to the passage of this Ordinance and shall cause the same to be published as required by law. ADOPTED this _ day of 2005. Roo Oden, Mayor ATTEST: James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss.. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Ordinance No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on 2005, by the following vote: AYES: NOES: ABSENT: ABSTAIN: James Thompson, City Clerk City of Palm Springs, California EXHIBIT "1" [SEE ATTACHED] EXHIBIT T' - I Q?ALM s, A. 01. City ®f Palmy Springs U N Office of the City Clerk * �ro ^' * 3200 E.Tah uirz Canyon Wa Palm 8 rin s California 92262 RPORATED� 9 Y Y m p �+ � f q 4fFOR \ Tel: (760) 323-8204 • Fax: (760)322-8332 • Web: wwwca.palm-sprmgs.ca.us NP NOTICE OF CONTINUANCE NOTICE IS HEREBY GIVEN that the regular meeting of September 7, 2005, Public Hearing Item No. 1.A CONSIDERATION OF THE FORMATION OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) CITY OF PALM SPRINGS; AND TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21,000,000; AND APPROVAL OF A JOINT COMMUNITY FACILITIES AGREEMENT WITH DESERT WATER AGENCY: On September 7, 2006, no persons came forth to provide public testimony; therefore, on motion by Councilmember Foat, seconded by Mayor Pro Tern McCulloch, and unanimously carried, the public hearing was continued to 6:00 p.m., October 5, 2005, Council Chamber, 3200 Tahquitz Canyon Way. I, James Thompson, City Clerk of the City of Palm Springs, California, certify this Notice of Continuance was posted at or before 5:00 p.m., September 8, 2005, as required by established policies and procedures. JAMES THOMPSON City Clerk H:\USERS\C-CLK\Agenda Preparation\10-05-05\NOTICE OF CONT--CFD 2005-02 Escena.doc Post Office Box 2743 • Palm Springs, California 92263-2743 NOTICE OF PUBLIC HEARING CITY OF PALM SPRINGS TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT OF NOT TO EXCEED $21,000,000 WITHIN PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS Notice is hereby given that on July 20, 2005, the City Council of the City of Palm Springs, California (the "City Council") adopted a Resolution entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO INCUR BONDED INDEBTEDNESS IN THE AMOUNT NOT TO EXCEED $21,000,000 WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS (the 'Resolution to Incur Bonded Indebtedness"). Pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act"), the City Council hereby gives notice as follows: A. The text of the Resolution to Incur Bonded Indebtedness (excluding Exhibit A which is on file with the City Clerk) is as follows: "WHEREAS, the City Council upon receipt of a petition (including consent and waiver) (the "Petition") as provided in Section 53318 of the Government Code of the State of California instituted proceedings to form Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the "Community Facilities District No. 2005-2" or the "District') pursuant to the Mello-Roos Community Facilities Act of 1982, commencing with Section 53311 of the Government Code of the State of California (the "Act'), as amended, pursuant to a resolution adopted by the Council on the date hereof to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of public facilities and the payment of development, impact and other fees required therefor, identified in Exhibit "A"attached hereto and incorporated herein by this reference, including all furnishings, equipment and supplies related thereto (collectively, the "Facilities"); (2) the incidental expenses to be incurred in financing the Facilities and forming and administering the District (the 'Incidental Expenses"); and (3) payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs, (the "AD 155 Payment'); and WHEREAS, in order to finance the Facilities, Incidental Expenses and the AD 155 Payment, the Council intends to authorize the issuance of bonds for the proposed District in the maximum aggregate amount of not to exceed $21,000,000 within the District; and WHEREAS, the repayment of the bonds of the District is to be secured by special taxes levied in the proposed District in accordance with Section 53328 of the Act, 01003 0090.40936 vl WHEREAS, the repayment of the bonds of the District is to be secured by special taxes levied in the proposed District in accordance with Section 53328 of the Act, other than those properties exempted from taxation in the rate and method of apportionment for the proposed District set forth in Exhibit "C" adopted by the City Council by previous Resolution. THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The above recitals are true and correct. Section 2. It is necessary to incur bonded indebtedness within the proposed boundaries of the proposed District in an amount not to exceed $21,000,000, to finance the costs of the Facilities, Incidental Expenses and the AD 155 Payment, as permitted by the Act. Section 3. The bonds for the proposed District will be issued for the purpose of financing the costs of the Facilities and the Incidental Expenses, including, but not limited to, the funding of reserve funds for the bonds, the financing of costs associated with the issuance of the bonds and all other costs and expenses necessary to finance the Facilities which are permitted to be financed pursuant to the Act, and the payment of all outstanding and unpaid assessments in Assessment District No. 155 of the City of Palm Springs. Section 4. It is the intent of the Council to authorize the sale of bonds for the proposed District in one or more series, in the maximum aggregate principal amount of not to exceed $21,000,000 within the proposed District and at a maximum interest rate not in excess of 12 percent per annum or such rate not in excess of the maximum rate permitted by law at the time the bonds are issued. The term of the bonds of each series shall be determined pursuant to a resolution of the Council acting in its capacity as the legislative body of the District authorizing the issuance of the bonds of such series, but such term shall in no event exceed 40 years or such longer term as is then permitted by law. Section 5. The City Council hereby declares its intention to conduct a Public Hearing concerning the proposed debt issue in accordance with the Act. Any interested persons, including all persons owning land or registered to vote within the proposed District may appear and be heard at the Hearing. Section 6. Notice is hereby given that a Public Hearing on these matters will be heard by the City Council on Wednesday, September 7, 2005 at 6:00 p.m., or as, soon thereafter as feasible in the City Council Chambers at City Hall, located at 3200 East Tahquitz Way, Palm Springs, California 92262. Section 7. The proposition to incur bonded indebtedness in the maximum aggregate principal amount not to exceed $21,000,000 shall be submitted to the qualified electors of the District. A special community facilities district election shall be conducted on September 7, 2005, the special election shall be conducted by hand delivered or mailed ballot election. The ballots shall be 01003 0090 40936 vl 2 returned to the office of the election officer no later than 11:00 a.m. on September 7, 2005. Section 8. The City Clerk shall cause notice to be given of the time and Place of the Public Hearing by causing the publishing of this Resolution once in the local paper not less than seven (7) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of such notices, pursuant to the Act." B. The hearing referred to in the aforesaid Resolution of Intention to Incur Bonded Indebtedness shall be on the 7th day of September, 2005 at the hour of 6:00 p.m., or as soon thereafter as practicable, at the chambers of the City Council of the City of Palm Springs, 3200 E. Tahquitz Canyon Way, Palm Springs, California 92262. C. At that time and place the testimony of all interested persons, including all persons owning property in the area, for or against the proposed debt issuance, will be heard. D. A copy of the boundary map relating to the District is on file in the Office of the City Clerk. Aity mes Thompson, City Clerk Of Palm Springs 01003,0090.40936 vt 3 NOTICE OF PUBLIC HEARING CITY OF PALM SPRINGS FORMATION OF COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA ) OF THE CITY OF PALM SPRINGS AND THE LEVY OF A SPECIAL TAX WITHIN SAID DISTRICT Notice is hereby given that on July 20, 2005, the City Council of the City of Palm Springs, California (the "City Council") of the City of Palm Springs, California (the "District'), adopted a Resolution entitled: A RESOLUTION OF THE CITY OF PALM SPRINGS, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS (the 'Resolution of Intention"). Pursuant to the Mello-Roos Community Facilities Act of 1982 (the "Act'), the City Council hereby gives notice as follows: A. The text of the Resolution of Intention (excluding Exhibits A, B and C which are on file with the City Clerk) is as follows: "WHEREAS, the City Council has received a petition (including consent and waiver) (the "Petition") from Palm Springs Classic, LLC, by Lennar Homes of California, Inc., its Manager, requesting the institution of proceedings for formation of a Community Facilities District, pursuant to the Mello-Roos Community Facilities Act of 1982, commencing with Section 53311 of the Government Code of the State of California (the "Act'); and WHEREAS, the Council has determined that the Petition complies with the requirements of Government Code Section 53318 and now intends to form Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs; and WHEREAS, the Council desires to adopt this Resolution of intention as provided in Section 53321 of the Act to establish a Community Facilities District consisting of the territory described in Exhibit "A" hereto and incorporated herein by this reference, which the Council hereby determines shall be known as "Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs" (the "Community Facilities District No. 2005-2" or the "District') pursuant to the Act to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property described in Exhibit "B" attached hereto and incorporated herein by this reference, including all furnishings, equipment and supplies related thereto; (2) the payment of development and other fees (collectively, the "Facilities"), which Facilities have a useful life of five years of longer; and (3) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the district 01003 OO80.40935 v1 (the "Incidental Expenses"); and (4) payment and retirement of assessments in Assessment District No, 155 of the City of Palm Springs, (the "AD 155 Payment"); and WHEREAS, it is the intention of the City Council to consider financing the Facilities, the Incidental Expenses, and the AD 155 Payment through the formation of the proposed District and the sale of bonded indebtedness in an amount not to exceed $21,000,000 within the District and the levy of a special tax within the District to pay for the Facilities and the Incidental Expenses and to pay debt service on the bonded indebtedness incurred by the District, provided that the bond sales and special tax levies are approved at an election to be held within the District; THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The above recitals are true and correct. Section 2. The Council hereby determines to institute proceedings for the formation of a Community Facilities District under the terms of the Act pursuant to Section 53350 of the Act. The exterior boundaries of the District are hereby specified and described to be as shown on that certain map, described in Exhibit A, now on file in the office of the City Clerk entitled "Proposed Boundaries of Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs," which map indicates by a boundary line the extent of the territory included in the proposed District and shall govern for all details as to the extent of the District. On the original and one copy of the map of such District on file in the Clerk's office, the City Clerk shall endorse the certificate evidencing the date and adoption of this Resolution of Intention. The City Clerk shall file the original of such map in his office and, within fifteen (15) days after the adoption of this Resolution of Intention, the City Clerk shall cause to have recorded with the Riverside County Recorder a copy of the endorsed map. Section 3. The name of the proposed District shall be designated as "Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs." Section 4. The Facilities to be financed by the proposed District and to be financed in part by the proposed District are public infrastructure facilities and other governmental facilities with an estimated useful life of five years or longer, which the City of Palm Springs or Desert Water Agency ("DWA") is authorized by law to construct, acquire, own, operate or contribute revenue to. The City Council hereby finds and determines that the description of the Facilities herein is sufficiently informative to allow taxpayers within the proposed District to understand what the funds of the District may be used to finance. The Incidental Expenses expected to be incurred include the cost of planning and designing the Facilities, the costs of forming the District, issuing bonds and levying and collecting a special tax within the District. The Council hereby finds that the proposed Facilities are necessary to meet increased demands placed upon the City and DWA as a result of development occurring within the proposed District. Such Facilities need not be physically located within the District. 01003 0080.40935 v1 2 Section 5. Except where funds are otherwise available, it is the intention of the Council to levy annually in accordance with procedures contained in the Act a special tax within the proposed District (the "Special Tax") sufficient to pay for the costs of financing the acquisition and/or construction of the Facilities, Incidental Expenses and the AD 155 Payment, including the principal and interest and other periodic costs on bonds or other indebtedness proposed to be issued to finance the Facilities, Incidental Expenses and the AD 155 Payment, the establishment and replenishment of reserve funds, the credit enhancement fees, the costs of administering the levy and collection of the Special Tax and all other costs of the levy of the Special Tax and issuance of the bonds, including any foreclosure proceedings, architectural, engineering, inspection, legal, fiscal, and financial consultant fees, discount fees, interest on bonds due and payable prior to the expiration of one year from the date of completion of Facilities (but not to exceed two years), election costs and all costs of issuance of the bonds, including, but not limited to, fees for bond counsel, disclosure counsel, financing consultants and printing costs, and all other administrative costs of the tax levy and bond issue. The Special Tax will be secured by recordation of a continuing lien against all non-exempt real property in the District. In the first year in which such a Special Tax is levied, the levy shall include a sum sufficient to repay to the City all amounts, if any, transferred to the District pursuant to Section 53314 of the Act and interest thereon. The schedule of the rate and method of apportionment and manner of collection of the Special Tax within the District is described in detail in Exhibit "C attached hereto and incorporated herein by this reference. The Special Tax is based upon the cost of financing the Facilities, Incidental Expenses and the AD 155 Payment in the District, the demand that each parcel will place on the Facilities and the benefit (direct and/or indirect) received by each parcel from the Facilities. The Special Tax within the District is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act. In the event that a portion of the property within the District shall become for any reason exempt, wholly or partially, from the levy of the Special Tax, the City Council shall, on behalf of the District, increase the levy to the extent necessary upon the remaining property within the District which is not delinquent or exempt in order to yield the required payments, subject to the maximum tax. If special taxes of the District are levied against any parcel used for private residential purposes, (i) the maximum special tax rate shall not be increased over time except that it may be increased by an amount not to exceed two percent (2%) per year to the extent permitted in the rate and method of apportionment; (ii) such tax shall be levied for a period not to exceed forty-five (45) years commencing with Fiscal Year 2005-2006, as further described in Exhibit "C" attached hereto; and (iii) under no circumstances will such special tax be increased as a consequence of delinquency or default by the owner of any other parcels within the District by more than ten percent (10%). Section 6. The special tax within the proposed District is based on the expected demand that each parcel of real property within the proposed District will place on the Facilities and on the benefit that each parcel derives from the right to access the Facilities. The City Council hereby determines that the proposed Facilities are necessary to meet the increased demand placed upon 01003.0080,40933 v1 3 the City of Palm Springs and DWA and the existing infrastructure in the City as a result of the development of land proposed for inclusion in the District. The Council hereby determines the rate and method of apportionment of the special tax set forth in Exhibit "C" attached hereto to be reasonable. Section 7. A public hearing (the "Hearing") on the establishment of Community Facilities District No. 2005-2, the proposed rate and method of apportionment of the Special Tax and the proposed issuance of bonds to finance the Facilities, the Incidental Expenses and the AD 155 Payment shall be held on September 7, 2005 at 6:00 p.m., or as soon thereafter as practicable, at the Council Chambers of the City Council of the City of Palm Springs, 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. Should the City Council determine to form the District, a special election will be held within the District to authorize the issuance of bonds and the levy of the Special Tax in accordance with the procedures contained in Government Code Section 53326. If held, the proposed voting procedure at the election will be a landowner vote with each landowner who is the owner of record of land within the District at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the District. Ballots for the special election may be distributed by mail or by personal service. Section 8. At the time and place set forth above for the Hearing, any interested person, including all persons owning lands or registered to vote within the proposed District, may appear and be heard. Section 9. Each City officer who is or will be responsible for the Facilities to be financed by the District, if it is established, is hereby directed to study the proposed District and, at or before the time of the above-mentioned Hearing, file a report with the Council, and which is to be made a part of the record of the Hearing, containing a brief description of the Facilities and services by type which will in his or her opinion be required to adequately meet the needs of the District and his or her estimate of the cost of providing the Facilities and services, including an estimate of the fair and reasonable cost of all Incidental Expenses, including the cost of planning and designing the Facilities to be financed pursuant to the Act, the cost of environmental evaluations of such Facilities, all costs associated with the creation of the District, issuance of bonds, determination of the amount of any special taxes, collection of any special taxes, or costs otherwise incurred in order to carry out the authorized purposes of the City with respect to the District, and any other expenses incidental to the construction, completion and inspection of the authorized work to be paid through the proposed financing. Section 10. The City may accept advances of funds or work-in-kind from any sources, including private persons or private entities, and is authorized and directed to use such funds for any authorized purpose, including any cost incurred in creating the District. The District may enter into an agreement to repay all of such funds as are not expended or committed for any authorized purpose at the time of the election on the levy of the Special Tax, if the proposal to levy such tax should fail, and to repay all of such funds advanced if the levy of the Special Tax shall be approved by the qualified electors of the District. 01003 0090.40935 v1 4 Section 11. The City Clerk is hereby directed to publish a notice ("Notice") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of the proposed District. Such Notice shall contain the text or a summary of this Resolution, state the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed District as provided in Section 53324 of the Act and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing. Section 12, The City Clerk may send a copy of the Notice of the Hearing by first-class mail, postage prepaid, to each registered voter and to each landowner within the proposed District as shown on the last equalized assessment roll. Said mailing shall be completed not less than fifteen (15) days prior to the date of the Hearing. Section 13. Pursuant to Section 53344.1 of the Act, the Council hereby reserves to itself, in its sole discretion, the right and authority by subsequent resolution to allow any owner of property within the District, subject to the provisions of Section 53344.1 of the Act and those conditions as it may impose, and any applicable prepayment penalties as prescribed in the bond indenture or comparable instrument or document, to tender to the District treasurer in full payment or part payment of any installment of the special taxes or the interest or penalties thereon which may be due or delinquent, but for which a bill has been received, any bond or other obligation secured thereby, the bond or other obligation to be taken at par and credit to be given for the accrued interest shown thereby computed to the date of tender. Section 14. The voting procedure with respect to the establishment of the District and the imposition of the special tax shall be by hand delivered ballot election." B. The hearing referred to in the aforesaid Resolution of Intention shall be on the 7th day of September, 2005 at the hour of 6:00 p.m., or as soon thereafter as practicable, at the chambers of the City Council of the City of Palm Springs, California, 3200 E. Tahquitz Canyon Way, Palm Springs, CA 92262. C. At that time and place the testimony of all interested persons for or against the establishment of the District, the extent of the District, or the furnishing of specified types of public facilities or services within the District, will be heard. If 50 percent or more of the registered voters, or six registered voters, whichever is more, residing within the territory proposed to be included in the district, or the owners of one-half or more of the area of the land in the territory proposed to be included in the district and not exempt from the special tax, file written protests against the establishment of the district, and protests are not withdrawn so as to reduce the value of the protests to less than a majority, no further proceedings to create the specified community facilities district or to levy the specified special tax shall be taken for a period of one year from the date of the decision of the 01003,0080.40935 vl 5 City Council. If the majority protests of the registered voters or of the landowners are only against the furnishing of a specified type or types of facilities or services within the District, or against levying a specified special tax, those types of facilities or services or the specified special tax shall be eliminated from the resolution of formation. D. The voting procedure with respect to the establishment of the District specified by the Resolution of Intention and the imposition of the special tax shall be by hand delivery or mailed ballot election. E. A copy of the boundary map relating to the District is on file in the office of the City Clerk. j es Thompson, City Clerk ity of Palm Springs 01003,0080.40935 V1 6 1�17P 15 f�' 8: S o 005 SE Lennar Communities Inland 391 North Main Street, Suite 301 .1 C ii.S y I 'J i, L Corona, California 92880 CV Y CL E X Tel: 951.817.3600 Fax: 951.817.3699 DOCUMENT TRANSMITTAL r= Date: September 9, 2005 To: City Clerk Co: City of Palm Springs Frorn: Chris Evans, Financial Analyst Subject: Request to Continue Public Hearing for Palm Springs Classic (Escena) — relating to City of Palm Springs Community Facilities District No. 2005-2 Dear City Clerk, Please find included the executed Request to Continue Public Hearing for Palm Springs Classic, LLC and for Standard Pacific Corp., relating to Community Facilities District No. 2005-2. Please be advised that the Request from MW Housing Partners III, LP was submitted to the City under separate cover. If you have any questions or need further information, please do not hesitate to contact me. Thank you. Sincerely, Chris Evans Financial Analyst TO: CITY COUNCIL OF THE CITY OF PALM SPRINGS FROM: STANDARD PACIFIC CORP. REQUEST TO CONTINUE THE PUBLIC HEARING AND RESCHEDULE THE ELECTION ON THE ESTABLISHMENT OF COMMUNITY FACILITY DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS The landowner identified below(the "Landowner") does hereby certify that the following statements are all true and correct: 1. The Landowner is authorized to make the request contained herein to the City Council (the "Council") of the City of Palm Springs (the "City") with respect to Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs to be established over, among other parcels, the properties described in this request (the "CFD") and to be formed under the provisions of the Mello-Roos Community Facilities Act of 1982 (the "Act"), being Chapter 2.5 of Part 1 of Division 2 of title 5 (commencing with Section 53311) of the California Government Code. 2. The Landowner is the owner of the property described in Exhibit "A" hereto (the `'Property"), which is a portion of the property within the proposed boundary of the CFD. 3. The Landowner acknowledges that the public hearing is currently scheduled for September 7, 2005 (the "Public Hearing"). The Landowner also acknowledges that the property owner election (the "Election") on the establishment of the CFD was scheduled to be held at the conclusion of the Public Hearing on September 7, 2005. The Landowner is, by this document, requesting the continuation of the Public Hearing and the rescheduling of the Election. 4. Accordingly, the Landowner does hereby request that the Public Hearing be opened on September 7 as currently scheduled, but that the City Council takes the necessary steps to continue the Public Hearing without closing it until the October 5, 2005 meeting of the City Council. Furthermore, the Landowner does hereby request that the City Council take the necessary steps to hold the Election on October 5, 2005. IN WITNESS WHEREOF, I hereunto set my hand this 2nd day of September, 2005. STANDARD PACIFIC CORP., a Dela re corporation �� By: _ Name: 1'y17�� , - Title: kit l� i ed Ropresentative 1 EXHIBIT A THE LAND REFERRED TO IN THIS REQUEST IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF RIVERSIDE, CITY OF PALM SPRINGS AND IS DESCRIBED AS FOLLOWS: Tract No. 32233-1, Planning Area 6; and Tract No. 32233-4, Planning Area 8. 2 TO: CITY COUNCIL OF THE CITY OF PALM SPRINGS FROM: PALM SPRINGS CLASSIC, LLC REQUEST TO CONTINUE THE PUBLIC HEARING AND RESCHEDULE THE ELECTION ON THE ESTABLISHMENT OF COMMUNITY FACILITY DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS The landowner identified below (the "Landowner") does hereby certify that the following statements are all true and correct: 1. The Landowner is authorized to make the request contained herein to the City Council (the "Council") of the City of Palm Springs (the "City") with respect to Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs to be established over, among other parcels, the properties described in this request (the "CFD") and to be formed under the provisions of the Mello-Roos Connnrmity Facilities Act of 1982 (the "Act'), being Chapter 2.5 of Part 1 of Division 2 of title 5 (commencing with Section 53311) of the California Government Code. 2. The Landowner is the owner of the property described in Exhibit "A" hereto (the "Property"), which is a portion of the property within the proposed boundary of the CFD. 3. The Landowner acknowledges that the public hearing is currently scheduled for September 7, 2005 (the "Public Hearing"). The Landowner also acknowledges that the property owner election (the "Election") on the establislnnent of the CFD was scheduled to be held at the conclusion of the Public Hearing on September 7, 2005. The Landowner is, by this docrmlent, requesting the continuation of the Public Hearing and the rescheduling of the Election. 4. Accordingly, the Landowner does hereby request that the Public Hearing be opened on September 7 as currently scheduled, but that the City Council takes the necessary steps to continue the Public Hearing without closing it until the October 5, 2005 meeting of the City Council. Furthennore, the Landowner does hereby request that the City Council take the necessary steps to hold the Election on October 5, 2005. 1 IN WITNESS WHEREOF, I hereunto set my band this 2nd day of September, 2005. PALM SPRINGS CLASSIC, LLC, a Delaware limited liability company By: Lemur Homes of California, Inc., a California corporation Its: Manager By: �/ Name: �S ��rrr Title: _ ,r y z®° 2 EXHIBIT A THE LAND REFERRED TO IN THIS REQUEST IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF RIVERSIDE, CITY OF PALM SPRINGS AND IS DESCRIBED AS FOLLOWS: Tract No. 32233-1, Planning Areas 1, 5A and 7A; Tract No. 32233-1, Lots F through J, M through W, AE and AF; Tract No. 32233, Plaiming Areas 5B and 5C; and Tract No. 32233, Plamiing Areas 213 and 2C. 3 h Lennar Communities Inland i 391 North Main Street, Suite 301 CITY C L EP Corona, California 92880 Tel: 951.817.3600 Fax: 951.817.3699 DOCUMENT TRANSMITTAL Date: September 12, 2005 To: City Clerk Cc: City of Palm Springs From: Chris Evans, Financial Analyst Subject: Request to Continue Public Hearing for Palm Springs Classic (Escena) — relating to City of Palm Springs Community Facilities District No. 2005-2 Dear City Clerk, Please find included the executed Request to Continue Public Hearing for MW Housing Partners III, LP relating to Community Facilities District No. 2005-2. If you have any questions or need further information, please do not hesitate to contact me. Thank you. Sincerely, Chris Evans Financial Analyst TO: CITY COUNCIL OF THE CITY OF PALM SPRINGS FROM: MW HOUSING PARTNERS III, L.P. REQUEST TO CONTINUE THE PUBLIC HEARING AND RESCHEDULE THE ELECTION ON THE ESTABLISHMENT OF COMMUNITY FACILITY DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS The landowner identified below (the "Landowner") does hereby certify that the following statements are all true and correct: 1. The Landowner is authorized to make the request contained herein to the City Council (the "Council') of the City of Palm Springs (the "City") with respect to Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs to be established over, among other parcels, the properties described in this request (the "CFD") and to be formed under the provisions of the Mello-Roos Community Facilities Act of 1982 (the "Act"), being Chapter 2.5 of Part 1 of Division 2 of title 5 (commmencing with Section 53311) of the California Govermnent Code. 2. The Landowner is the owner of the property described in Exhibit "A" hereto (the "Property"), which is a portion of the property within the proposed boundary of the CFD. 3. The Landowner acknowledges that the public hearing is currently scheduled for September 7, 2005 (the "Public Hearing"). The Landowner also acknowledges that the property owner election (the "Election") on the establislument of the CFD was scheduled to be held at the conclusion of the Public Hearing on September 7, 2005. The Landowner is, by this document, requesting the continuation of the Public Hearing and the rescheduling of the Election. 4. Accordingly, the Landowner does hereby request that the Public Hearing be opened on September 7 as currently scheduled, but that the City Council takes the necessary steps to continue the Public Hearing without closing it until the October 5, 2005 meeting of the City Council. Furthermore, the Landowner does hereby request that the City Council take the necessary steps to hold the Election on October 5, 2005. 1 IN WITNESS WHEREOF, I hereunto set my hand this 2nd day of September, 2005. MW HOUSING PARTNERS III, L.P., a California limited partnership By: MW Housing Management III, LLC, A California limited liability company Its: General Partner By: WRI CP Investments III LLC, a Washington limited liability company Its: Co-Manager By: Weyerhaeuser Realty Investors, Inc., a Washington corporation Its: Manager By: -- Trtle: �- 2 EXHIBIT A THE LAND REFERRED TO IN THIS REQUEST IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF RIVERSIDE, CITY OF PALM SPRINGS AND IS DESCRIBED AS FOLLOWS: Tract No. 32233-2, Planning Areas 7B and 7C; and Tract No. 32233-3, Plara ing Areas 9A and 9B. 3 OFFICIAL BALLOT COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL BOND, TAX AND APPROPRIATIONS LIMIT ELECTION October 5, 2005 To vote, mark a cross (+) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. This ballot is provided to STANDARD PACIFIC CORP., as sole owner-or authorized representative of such sole owner of 25.02 acres of land within Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs and represents 26 votes. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs at 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. PROPOSITION A: Shall Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs incur an indebtedness and be authorized to issue bonds in the maximum aggregate principal amount of $21,000,000 with interest at a rate or rates established at such time as the bonds are sold in one or more series at fixed or variable interest rates, however not to exceed any applicable statutory rate for such bonds, the proceeds of which will be used to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property, including all YES furnishings, equipment and supplies related thereto, and the payment of development, impact and other fees of public agencies (collectively, the "Facilities"), which Facilities have a NO ❑ useful life of five years or longer; (2) the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs; (3) the funding of a Reserve Account; and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District (the 'Incidental Expenses"), as provided in Resolution of Intention No. 21381, adopted by the City Council of the City of Palm Springs on July 20, 2005, declaring its intention to establish the Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the 'Resolution"); and shall a Special Tax be levied to pay the principal of and interest on such indebtedness and bonds and to pay directly the cost of acquisition and construction of Facilities and Incidental Expenses as authorized in the Resolution; and shall an appropriations limit be established for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs pursuant to Article XIIIB of the California Constitution, said appropriations limit 01003/0080/41191.02 to be equal to the amount of all proceeds of the special tax collected annually, as adjusted for changes in the cost of living and changes in population? Signed this 5th of October, 2005 STANDARD PACIFIC CORP., AB De e corporation /J y6L 4I Name (�I u-Mg l ruLLaq $F- -- Title - - RETURN THIS BALLOT TO: City Clerk City of Palm Springs 3200 E. Tahquitz Canyon Way Palm Springs, CA 92262 Your completed ballot may be mailed or personally delivered, but it must be received prior to 11:00 a.m. on October 5, 2005. Incomplete, late or unsigned ballots will not be considered in the tabulation. [Signature Page to Ballot for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs] 01003/0080/4119102 COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL TAX ELECTION OCTOBER 5, 2005 VOTER IDENTIFICATION CERTIFICATION The undersigned hereby declares under penalty of perjury as follows: I have been duly authorized to cast ballots on behalf of the landowner as set forth below: LANDOWNER: STANDARD PACIFIC CORP., a Dela � p �— vUJ�or or tion � By �Pt� Name: U In"/4 t1n r(nu.�W Title: NAME OF VOTER: STANDARD PACIFIC CORP. ADDRESS OF VOTER: 15326 ALTON PARKWAY IRVINE, CALIFORNIA 92618 ATTENTION: RAM FULLEN DATE OF SIGNING: OCTOBER 5, 2005 PLACE OF SIGNING: ATADDRESSABOVE 01003/0080/40955.03 FAILURE TO COMPLETE THE ABOVE INFORMATION WILL INVALIDATE YOUR BALLOT. Please Return with Ballot HOW TO VOTE YOUR BALLOT Vote your official ballot by placing a cross (+) in the voting square opposite your choice with a pen or pencil. SPOILING YOUR BALLOT If you tear your ballot or make an error in voting, you may secure another by surrendering the ballot you spoiled, in person or by mail, at the address below, or by executing an affidavit to the effect that you lost your ballot, and you will be given another ballot. LAST DAY TO RETURN TO CITY CLERK AS ELECTION OFFICIAL Your ballot must be returned to the office of the City Clerk of the City of Palm Springs, as Election Official not later 11 a.m. on October 5 2005 for it to be counted. YOUR BALLOT CANNOT BE ACCEPTED BEYOND THIS DEADLINE. PLEASE RETURN YOUR VOTER IDENTIFICATION WITH YOUR BALLOT. Your ballot and voter identification must be mailed in the envelope provided for this purpose, or it may be delivered in the envelope to the office of the City Clerk of the City of Palm Springs, as Election Official, at East Tahquitz Canyon Way, Palm Springs, California 92262. NOTE YOU WILL RECEIVE ONLY ONE BALLOT WITH RESPECT TO PROPERTY WITHIN THE DISTRICT, BUT THAT BALLOT MAY HAVE VALUE OF MORE THAN ONE VOTE. (See enclosed letter to voter.) 01003/0080/40955.03 James Thompson 1• ' �� t �,.. City Clerk. 3200 E. Tahquitz Canyon Way Payrn Springs, CA 92262 IIJILJ,I,IIol,llolosl BALLOT FOR OCTOBER 5,2005 ELECTION— CFD NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS THIS ENVELOPE CONTAINS AN OFFICIAL BALLOT AND IS TO BE OPENED ONLY BY THE CANVASSING BOARD. OWNER: STANDARD PACIFIC CORP. OFFICIAL BALLOT COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL BOND, TAX AND APPROPRIATIONS LIMIT ELECTION October 5, 2005 To vote, mark a cross (+) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. This ballot is provided to Palm Springs Classic, LLC, as sole owner or authorized representative of such sole owner of 116.95 acres of land within Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs and represents 117 votes. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs at 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. PROPOSITION A: Shall Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs incur an indebtedness and be authorized to issue bonds in the maximum aggregate principal amount of $21,000,000 with interest at a rate or rates established at such time as the bonds are sold in one or more series at fixed or variable interest rates, however not to exceed any applicable statutory rate for such bonds, the proceeds of which will be used to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property, including all furnishings, equipment and supplies related thereto, and the YES payment of development, impact and other fees of public agencies (collectively, the "Facilities"), which Facilities have a NO El useful life of five years or longer; (2) the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs; (3) the funding of a Reserve Account; and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District (the 'Incidental Expenses"), as provided in Resolution of Intention No. 21381, adopted by the City Council of the City of Palm Springs on July 20, 2005, declaring its intention to establish the Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the 'Resolution"); and shall a Special Tax be levied to pay the principal of and interest on such indebtedness and bonds and to pay directly the cost of acquisition and construction of Facilities and Incidental Expenses as authorized in the Resolution; and shall an appropriations limit be established for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs pursuant to Article XIIIB of the California Constitution, said appropriations limit to be equal to the amount of all proceeds of the special tax collected annually, as adjusted for changes in the cost of living and changes in population? 01003/0080/4 1 1 8 8.03 . I. Signed this 51h of October, 2005 PALM SPRINGS CLASSIC, LLC, a Delaware limited liability company By: Lennar Homes of California, Inc., a California corporation, Its Manager By. / 4 Title: RETURN THIS BALLOT TO: City Clerk City of Palm Springs 3200 E. Tahquitz Canyon Way Palm Springs, CA 92262 Your completed ballot may be mailed or personally delivered, but it must be received prior to 11:00 a.m. on October 5, 2005. Incomplete, late or unsigned ballots will not be considered in the tabulation. [Signature Page to Ballot for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs] 01003/0090/41188.03 COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL TAX ELECTION OCTOBER 5, 2005 VOTER IDENTIFICATION CERTIFICATION The undersigned hereby declares under penalty of perjury as follows: I have been duly authorized to cast ballots on behalf of the landowner as set forth below: LANDOWNER: PALM SPRINGS CLASSIC, LLC, a Delaware limited liability company By: Lennar Homes of California, Inc., a California corporation, Its Managg i By: Na Title: NAME OF VOTER: PALM SPRINGS CLASSIC, LLC ADDRESS OF VOTER: C/O LENNAR HOMES OF CALIFORNIA, INC. 391 NORTH MAIN STREET, SUITE 301 CORONA, CALIFORNIA 92880 ATTENTION: CHRIS EVANS DATE OF SIGNING: OCTOBER 5, 2005 PLACE OF SIGNING: AT ADDRESS ABOVE 0100.3/0080/40955.03 FAILURE TO COMPLETE THE ABOVE INFORMATION WILL INVALIDATE YOUR BALLOT. Please Return with Ballot HOW TO VOTE YOUR BALLOT Vote your official ballot by placing a cross (+) in the voting square opposite your choice with a pen or pencil. SPOILING YOUR BALLOT If you tear your ballot or make an error in voting, you may secure another by surrendering the ballot you spoiled, in person or by mail, at the address below, or by executing an affidavit to the effect that you lost your ballot, and you will be given another ballot. LAST DAY TO RETURN TO CITY CLERK AS ELECTION OFFICIAL Your ballot must be returned to the office of the City Clerk of the City of Palm Springs, as Election Official not later 11 a.m. on October 5 2005 for it to be counted. YOUR BALLOT CANNOT BE ACCEPTED BEYOND THIS DEADLINE. PLEASE RETURN YOUR VOTER IDENTIFICATION WITH YOUR BALLOT. Your ballot and voter identification must be mailed in the envelope provided for this Purpose, or it may be delivered in the envelope to the office of the City Clerk of the City of Palm Springs, as Election Official, at East Tahquitz Canyon Way, Palm Springs, California 92262. NOTE YOU WILL RECEIVE ONLY ONE BALLOT WITH RESPECT TO PROPERTY WITHIN THE DISTRICT, BUT THAT BALLOT MAY HAVE VALUE OF MORE THAN ONE VOTE. -(See enclosed letter to voter.) 0100310080140955.03 (]ITT CLE� James Thompson City Clerk. 3200 E. Tahquitz Canyon Way Paihn++Springs, CA 92262 �BEEItl VIIf IIIIIIIIYIIIIIIIi�lii BALLOT FOR OCTOBER 5,2005 ELECTION—CFD NO. 2005.2 (ESCENA) OF TFIE CITY OF PALM SPRINGS THIS ENVELOPE CONTAINS AN OFFICIAL BALLOT AND IS TO BE OPENED ONLY BY THE CANVASSING BOARD. OWNER: PALM SPRINGS CLASSIC,LLC OFFICIAL BALLOT COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL BOND, TAX AND APPROPRIATIONS LIMIT ELECTION October 5, 2005 To vote, mark a cross (+) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. This ballot is provided to MW HOUSING PARTNERS III, L.P., as sole owner or authorized representative of such sole owner of 52.82 acres of land within Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs and represents 53 votes. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palm Springs at 3200 East Tahquitz Canyon Way, Palm Springs, California 92262. PROPOSITION A: Shall Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs incur an indebtedness and be authorized to issue bonds in the maximum aggregate principal amount of $21,000,000 with interest at a rate or rates established at such time as the bonds are sold in one or more series at fixed or variable interest rates, however not to exceed any applicable statutory rate for such bonds, the proceeds of which will be used to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of certain real or other tangible property, including all YES furnishings, equipment and supplies related thereto, and the payment of development, impact and other fees of public agencies (collectively, the "Facilities"), which Facilities have a NO useful life of five years or longer; (2) the payment and retirement of assessments in Assessment District No. 155 of the City of Palm Springs; (3) the funding of a Reserve Account; and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District (the 'Incidental Expenses"), as provided in Resolution of Intention No. 21381, adopted by the City Council of the City of Palm Springs on July 20, 2005, declaring its intention to establish the Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs (the 'Resolution"); and shall a Special Tax be levied to pay the principal of and interest on such indebtedness and bonds and to pay directly the cost of acquisition and construction of Facilities and Incidental Expenses as authorized in the Resolution; and shall an appropriations limit be established for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs pursuant to Article XIIIB of the California Constitution, said appropriations limit 01003/0080/41190.02 to be equal 'to the amount of all proceeds of the special tax collected annually, as adjusted for changes in the cost of living and changes in population? Signed this 5ch of October, 2005 MW HOUSING PARTNERS III, L.P., a California limited partnership By: MW Housing Management III, LLC, A California limited liability company Its: General Partner By: WRI CP Investments III LLC, a Washington limited liability company Its: Co-Manager By: Weyerhaeuser Realty Investors, Inc., a Washington corporation Its: ManagerLI �) ��� // Name: Quic( -vy-,I ) v\S-k�r— Title: c'A" qe 1 RETURN THIS BALLOT TO: City Clerk City of Palm Springs _ 3200 E. Tahquitz Canyon Way Palm Springs, CA 92262 Your completed ballot may be mailed or personally delivered, but it must be received prior to 11:00 a.m. on October 5, 2005. Incomplete, late or unsigned ballots will not be considered in the tabulation. [Signature Page to Ballot for Community Facilities District No. 2005-2 (Escena) of the City of Palm Springs] 01003/0080141190.02 COMMUNITY FACILITIES DISTRICT NO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS SPECIAL TAX ELECTION OCTOBER 5, 2005 VOTER IDENTIFICATION CERTIFICATION The undersigned hereby declares under penalty of perjury as follows: I have been duly authorized to cast ballots on behalf of the landowner as set forth below: LANDOWNER: MW HOUSING PARTNERS III, L.P., a California limited partnership By: MW Housing Management III, LLC, A California limited liability company Its: General Partner By: WRI CP Investments III LLC, a Washington limited liability company Its: Co-Manager By: Weyerhaeuser Realty Investors, Inc., a Washington corporation Its: Manager Title: ev� NAME OF VOTER: MW HOUSING PARTNERS III, L.P. ADDRESS OF VOTER: MW HOUSING PARTNERS III, L.P. ATTENTION: DAVID BRENTLINGER 1301 FIFTH AVE SUITE 3100 SEATTLE, WA 98101-2647 DATE OF SIGNING: OCTOBER 5, 2005 PLACE OF SIGNING: ATADDRESSABOVE 01003/0080/40955 03 a FAILURE TO COMPLETE THE ABOVE INFORMATION WILL INVALIDATE YOUR BALLOT. Please Return with Ballot HOW TO VOTE YOUR BALLOT Vote your official ballot by placing a cross (+) in the voting square opposite your choice with a pen or pencil. SPOILING YOUR BALLOT If you tear your ballot or make an error in voting, you may secure another by surrendering the ballot you spoiled, in person or by mail, at the address below, or by executing an affidavit to the effect that you lost your ballot, and you will be given another ballot. LAST DAY TO RETURN TO CITY CLERK AS ELECTION OFFICIAL Your ballot must be returned to the office of the City Clerk of the City of Palm Springs, as Election Official not later 11 a.m. on October 5 2005 for it to be counted. YOUR BALLOT CANNOT BE ACCEPTED BEYOND THIS DEADLINE. PLEASE RETURN YOUR VOTER IDENTIFICATION WITH YOUR BALLOT. Your ballot and voter identification must be mailed in the envelope provided for this purpose, or it may be delivered in the envelope to the office of the City Clerk of the City of Palm Springs, as Election Official, at East Tahquitz Canyon Way, Palm Springs, California 92262. NOTE YOU WILL RECEIVE ONLY ONE BALLOT WITH RESPECT TO PROPERTY WITHIN THE DISTRICT, BUT THAT BALLOT MAY HAVE VALUE OF MORE THAN ONE VOTE. (See enclosed letter to voter.) 01003/0080/40955 03 James Thompson City Clerk C11 3200 F, T'ahyuitz Canyon Way Pawn Springs, CA 92262 Il,I000rlIIIIILIIIo! BALLOT FOR.OCTOBER 5 2005 ELECTION—CFID ?PTO. 2005-2 (ESCENA) OF THE CITY OF PALM SPRINGS 1ITIS ENVELOPE CONT�,INS AN OFFICIAL O BA,L LU i AND IS TO BE OPENED ONLY BY THE CANVASSING BARD. OWNER._M-W%MOUSING PART'NE IS 1II,L.P.