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HomeMy WebLinkAbout2004-05-04; City Council; 17623; AD 2003-01 benefit area no. 1 finance doc4- @ CITY OF CARLSBAD -AGENDA BILL I. 1 AB# 17,623 MTG. 05/04/04 DEPT. FIN TITLE: ASSESSMENT DISTRICT NO. 2003-01 (COLLEGE BOULEVARD AND CANNON ROAD FINANCING DOCUMENT APPROVAL EAST) BENEFIT AREA NO. 1 (CALAVERA HILLS II) ClTy MGRq RECOMMENDED ACTION: Prdopt Resolution No. 2004-152 authorizing and providing for the issuance of limited obligation improvement bonds for Benefit Area No. 1 of Assessment District No. 2003-01, approving the form of the following documents and authorizing certain actions: 1. Bond Indenture by and between the City of Carlsbad and BNY Western Trust Company as paying agent; 2. Preliminary Official Statement; 3. Bond Purchase Agreement between Stone & Youngberg as the underwriter and the City of Carlsbad; 4. Continuing Disclosure Agreement. ITEM EXPLANATION: On July 15, 2003, the City Council adopted a Resolution stating its intent to form an assessment district to fund certain public improvements necessary to serve the Calavera Hills II and Robertson Ranch East developments. Then, on September 16, 2003, the City Council conducted the required Public Hearing, tabulated the results of the assessment ballots, and adopted a resolution forming the assessment district. The boundaries of the district generally consist of the area of the Calavera Hills II and the Robertson Ranch East developments as shown on the attached map (Exhibit 1). The improvements to be paid by the assessment district include: 0 0 0 0 4 lanes of College Boulevard from Carlsbad Village Drive to Cannon Road, including storm drain, sewer, water, recycled water and dry utilities; 4 lanes of Cannon Road from El Camino Real to College Boulevard, including sewer, water, and dry utilities; Storm drain detention basin BJB and storm drain line BJA (less any improvements be reimbursed to the Developer from Master Plan Local Drainage Area Fees collected by the City); and Related costs for environmental, acquisition and creation of mitigation lands, engineering and inspection. The total estimated costs for the improvements as shown in the engineer’s report are $21.8 million. The assessment district tax-exempt bonds will be sold in two series, Benefit Area No. 1 (the Calavera Hills II development) and Benefit Area No. 2 (Robertson Ranch East development), as these areas are developing at different times. The total amount of bonds for both of the benefit areas will not exceed $23.9 million. This amount includes the cost of acquiring the improvements, formation costs, debt issuance costs, and the establishment of a debt service reserve fund. The City is not responsible for the repayment of the bonds, when issued. The bonds will be secured by the property within the District and repaid through the levy of assessments on the property. Page 2 of Agenda Bill # 17,623 The first series of bonds will include all assessments in Benefit Area No. 1, with the total estimated assessments totaling $12.83 million. The second series of bonds, which will not be sold until the Robertson Ranch East property develops, will be approximately $11.0 million and will cover the remaining cost of the improvements. Although, the bonds will be issued in series, the majority of the road improvements will be completed this year by the developer. The only remaining work will be the addition of the outside lanes on Cannon Road and related improvements. Reimbursement to the developer for improvement costs in excess of the amount of the bonds authorized in this agenda bill will be delayed until the second series is issued. Thus, this agenda item contains the actions necessary to allow for the issuance of the first series of bonds only, in an amount not to exceed $12.83 million. Due to the restrictions of Council Policy 33 and previous Council guidance, there are several provisions of this District and bond financing which are unique. These provisions are included in the attached documents and adoption of the resolutions will indicate Council’s acceptance of these provisions. These terms have been reviewed and approved by the underwriter, financial advisor and bond counsel. Overall Value to Lien: According to Council Policy 33, the project property value to lien ratio should be 4:l after the installation of the improvements to be financed. A project may be approved with a ratio between 4:l and a minimum of 3:l if both the underwriter andlor the financial advisor recommend the ratio, and if the City Council finds the reduced ratio to be within parameters acceptable to them. In addition, there should be no overlapping bond assessments or tax liens unless the combined assessments are within the property value ratios noted above and approved by the City Council, upon the advice of bond counsel. The overall value to lien based on the most recent preliminary bond sizing is approximately 8.93:l for Benefit Area No. 1 of the Assessment District. Tax Burden Restriction: A further restriction on the size of the bond issue is that under council policy, the total tax burden for any single family home in the District should not be expected to exceed 1.8% of the estimated purchase price. At this time, it is anticipated that the total amount of tax burden will not exceed 1.7% of the estimated purchase price of a single-family home. Sale of the Bonds The attached resolution authorizes the sale of the bonds to Stone & Youngberg on a negotiated basis. Council previously authorized Stone & Youngberg to act as the underwriter on this bond issue. The resolution sets the total amount of the underwriter’s discount at an amount not to exceed 2.0% of the bond issue. It also states that the interest rate on the bonds cannot exceed 7% per annum. The actual amount of the discount and the interest rate will be set when the bonds are priced. The City’s financial advisor, Fieldman, Rolapp & Associates, will participate in the negotiations to ensure that the City is receiving a fair price for the bonds. Reauested Actions Staff is requesting that Council adopt the attached resolution which will: 1. Authorize issuance of bonds not to exceed $1 2,830,000 for Benefit Area No. 1. 2. Approve the form of the documents needed to cause the bonds to be issued, sold and delivered and authorize certain officials to execute the documents with such additions and changes as advisable subject to review by the City Attorney and Bond Counsel. These documents are on file with the City Clerk and include the following: Page 3 of Agenda Bill # 17,623 0 Preliminary Official Statement 0 Bond Indenture 0 Continuing Disclosure Agreements 0 Bond Purchase Agreement FISCAL IMPACT: Benefit Area No. 1 of the College Boulevard and Cannon Road Assessment District will fund improvements and related costs totaling approximately $1 2.83 million. This estimate includes debt issuance costs and the establishment of a debt service reserve fund. The City will receive reimbursement for certain administrative costs related to the formation of the assessment district as well as to cover ongoing costs. The City is not responsible for the funding of any of the improvements included with the District. The calendar calls for the bonds in Benefit Area No. 1 to be sold in June 2004. The assessment lien amounts on individual single-family homeowners are estimated to range from $16,503 to $28,151. The annual assessment amounts are estimated to range from $1,200 to $2,046. EXHIBITS: 1. Location Map 2. Resolution No. 2004-152 authorizing and providing for the issuance of limited obligation improvement bonds for benefit area No. I of assessment district No. 2003-01(College Blvd. And Cannon Road East), approving the form of bond indenture, preliminary official statement, bond purchase agreement, continuing disclosure agreement and authorizing certain actions in connection therewith. 3. Preliminary Official Statement (On file in the City Clerk’s Office) 4. Bond Indenture (On file in the City Clerk’s Office) 5. Continuing Disclosure Agreements (On file in the City Clerk’s Office) 6. Bond Purchase Agreement (On file in the City Clerk’s Office) DEPARTMENT CONTACT: Kevin B ranca (760) 602-2430, kbranaci .cads bad .ca. us 3 LOCAT-ION MAP NO SCALE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 RESOLUTION NO. 2004-152 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF LIMITED OBLIGATION IMPROVEMENT BONDS FOR BENEFIT AREA NO. 1 OF ASSESSMENT DISTRICT NO. 2003-01 (COLLEGE BOULEVARD AND CANNON ROAD EAST), APPROVING THE FORM OF BOND INDENTURE, PRELIMINARY OFFICIAL STATEMENT, BOND PURCHASE AGREEMENT, CONTINUING DISCLOSURE AGREEMENT AND AUTHORIZING CERTAIN ACTIONS IN CONNECTION THEREWITH. WHEREAS, the City Council of the City of Carlsbad, California (this “City Council”) has conducted proceedings to form and did form an assessment district for the purpose of financing a portion of the cost of the acquisition or construction of certain public improvements pursuant to the terms and provisions of the “Municipal Improvement Act of 1913”, being Division 12 of the Streets and Highways Code of the State of California, such assessment district known and designated as ASSESSMENT DISTRICT NO. 2003-01 (College Boulevard and Cannon Road East) (the “Assessment District”); and, WHEREAS, this City Council has previously declared its intention to issue bonds to finance that portion of the cost of the acquisition or construction of such public improvements representing the special benefit to the properties within the Assessment District from such improvements, such bonds to issue pursuant to the terms and provisions of the “Improvement Bond Act of 191 5, being Division 10 of the Streets and Highways Code of the State of California (the “Bond Act”); and, WHEREAS, at this time this City Council desires to set forth the general terms and conditions relating to the authorization, issuance and administration of such bonds to be secured by the assessments levied within Benefit Area No. 1 of the Assessment District; and, WHEREAS, there have been presented to and considered and ready for approval by this City Council the forms of the following documents: 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 A. B. C. D. Bond Indenture by and between the City of Carlsbad (the “City”) and BNY Western Trust Company as Paying Agent (the “Paying Agent”) setting forth the terms and conditions relating to the issuance and sale of bonds (the “Bond Indenture”); Bond Purchase Agreement authorizing the sale of bonds to Stone & Youngberg LLC, the designated undewriter (the “Bond Purchase Agreement”); Preliminary Official Statement containing information including but not limited to the Assessment District and Benefit Area No. 1 thereto and the type of bonds, including terms and conditions thereof (the “Preliminary Official Statement”); and Continuing Disclosure Agreement pursuant to which the City will be obligated to provide both annual disclosure and additional disclosure upon the occurrence of certain events relating to the Assessment District and Benefit Area No. 1 thereto and the bonds (the “Continuing Disclosure Agreement”); and WHEREAS, this City Council, with the aid of City staff, has reviewed and considered the forms of the Bond Indenture, the Bond Purchase Agreement, Preliminary Official Statement and the Continuing Disclosure Agreement and finds the forms of these documents suitable for approval, subject to the conditions set forth in this resolution; and WHEREAS, all conditions, things and acts required to exist, to have happened and to have been performed precedent to and in the issuance of the bonds and the levy of the assessments as contemplated by this resolution and the documents referred to herein exist, have happened and have been performed or have been ordered to have been performed in due time, form and manner as required by the laws of the State of California, including the Bond Act and the applicable policies and regulations of the City. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Carlsbad, California, as follows: 1. That the above recitals are true and correct. 2. BOND AUTHORIZATION. Pursuant to the Bond Act, this resolution and the Bond Indenture, limited obligation improvement bonds of the City for the assessment district designated as “City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds” (the “Bonds”) in b Page 2 of Resolution No. 2004-152 I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 an aggregate principal amount not to exceed $1 2,830,000 are hereby authorized to be issued. The final principal amount of the Bonds shall be equal to the final aggregate amount of the unpaid assessments within Benefit Area No. 1 of the Assessment District which amount may be reduced by subsequent action of this City Council from that amount set forth in the Final Engineer’s Report dated July 31, 2003 to reflect savings in the costs of acquisition or construction of the authorized improvements andlor in the costs of issuing the Bonds. The date, manner of payment, interest rate or rates, interest payment dates, denominations, form, registration privileges, manner of execution, place of payment, terms of redemption and other terms, covenants and conditions of the Bonds shall be as provided in the Bond Indenture as finally executed. 3. AUTHORIZATION AND CONDITIONS. The City Manager, the Finance Director and such other officials of the City as may be designated in writing by the City Manager or the Finance Director (each, an “Authorized Officer”) are, and each of them individually is, hereby authorized and directed for and on behalf of the City to execute and deliver the various documents and instruments described in this resolution in substantially the form approved hereby with such changes, insertions and omissions as the Authorized Officer executing the same may deem necessary or advisable; provided, however, that no additions or changes shall authorize an aggregate principal amount of Bonds in excess of $12,830,000, an annual interest rate on the Bonds in excess of seven percent (7.00%) per year and a purchase price for the Bonds not less than ninety eight percent (98.00%) of the par amount of the Bonds. The approval of such additions or changes shall be conclusively evidenced by the execution and delivery of such documents or instruments by the Authorized Officer, following consultation with and review by the City Attorney and Best Best & Krieger LLP, the City’s bond counsel for the Bonds. 4. BOND INDENTURE. The proposed form of Bond Indenture by and between the City and the Paying Agent, with respect to the Bonds as presented to this City Council and on file with the City Clerk is hereby approved. 5. SALE OF BONDS; BOND PURCHASE AGREEMENT. This City Council hereby authorizes and approves the sale of the Bonds by negotiation to Stone & Youngberg LLC (the Page 3 of Resolution No. 2004-152 7’ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 “Underwriter”). The form of the Bond Purchase Agreement presented to this City Council and on file with the City Clerk is hereby approved. 6. OFFICIAL STATEMENT. The form of Preliminary Official Statement presented to this City Council and on file with the City Clerk is hereby approved. The Authorized Officers, acting for and on behalf of the City, are, and each of them individually is, hereby authorized and directed to approve such changes, insertions and omissions therein as are necessary to enable such Authorized Officer to certify on behalf of the City that the approved Preliminary Official Statement is deemed final as of its date except for the omission of certain information as permitted by Section 240.15~2-12(b)(l) of Title 17 of the Code of Federal Regulations. The Authorized Officers, acting for and on behalf of the City, are, and each of them individually is, further authorized and directed to cause the City to bring the Preliminary Official Statement into the form of a final official statement (the “Final Official Statement”) and to execute a statement that the facts contained in the Final Official Statement, and any supplement or amendment thereto (which shall be deemed an original part thereof for the purpose of such statement) were, at the time of sale of the Bonds, true and correct in all material respects and that the Final Official Statement did not, on the date of sale of the Bonds, and does not, as of the date of delivery of the Bonds, contain any untrue statement of a material fact with respect to the City, the Assessment District and Benefit Area No. 1 thereof and/or the Bonds or omit to state material facts with respect to the City, the Assessment District and Benefit Area No. 1 thereof and/or the Bonds required be stated where necessary to make any statement made therein not misleading in the light of the circumstances under which it was made. The Underwriter is hereby authorized to distribute copies of the Preliminary Official Statement to persons who may be interested in the purchase of the Bonds and is directed to deliver copies of the Final Official Statement to all actual purchasers of the Bonds from the Underwriter acting in such capacity. 7. CONTINUING DISCLOSURE AGREEMENT. The form of the Continuing Disclosure Agreement presented to this City Council and on file with the City Clerk is hereby approved. Page 4 of Resolution No. 2004-152 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 8. BONDS PREPARED AND DELIVERED. Upon the execution of the Bond Purchase Agreement, the Bonds shall be prepared, authenticated and delivered, all in accordance with the applicable terms of the Bond Act and the Bond Indenture, and any Authorized Officer and other responsible City officials are hereby authorized and directed to take such actions as are required under the Bond Purchase Agreement and the Bond Indenture to complete all actions required to evidence the delivery of the Bonds upon the receipt of the purchase price thereof from the Underwriter. 9. ANNUAL ASSESSMENT INSTALLMENTS. A copy of the resolution confirming the assessments levied within Benefit Area No. 1, which assessments shall constitute the security for the Bonds, shall be delivered to the Finance Director and the Finance Director shall keep or cause to be kept the record showing the several installments of principal and interest on the assessments levied within Benefit Area No. 1 which are to be collected each year during the term of the Bonds. An annual portion of each such assessment, together with annual interest on said assessment, shall be payable in the same manner and at the same time and in the same installment as the general property taxes of the County of San Diego and shall be payable and become delinquent at the same time and in the same proportionate amount. Each year the annual installments shall be submitted to the San Diego County Auditor for purposes of collection. IO. SUPERIOR COURT FORECLOSURE. This City Council does hereby specifically covenant for the benefit of the holders of the Bonds to commence and prosecute foreclosure actions regarding delinquent installments of the assessments levied within Benefit Area No. 1 in the manner, within the time limits and pursuant to the terms and conditions as shall be set forth in the Bond Indenture. 11. ACTIONS. All actions heretofore taken by the officers and agents of the City with respect to the establishment of the Assessment District and the sale and issuance of the Bonds are hereby approved, confirmed and ratified, and the proper officers of the City are hereby authorized and directed to do any and all things and take any and all actions and execute any and all certificates, agreements, contracts, and other documents, which they, or any of them, may deem necessary or advisable in order to consummate the lawful issuance and delivery of q Page 5 of Resolution KO. 2004-152 1 2 3 4 5 6 7 8 9 IO 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 the Bonds in accordance with the Bond Act, this Resolution, the Bond Indenture, the Bond Purchase Agreement , the Continuing Disclosure Agreement, and any certificate, agreement, contract, and other document described in the documents herein approved. 12. EFFECTIVE DATE. This resolution shall take effect upon its adoption. PASSED, APPROVED AND ADOPTED at a regular meeting of the Carlsbad City Council held on the 4th day of May , 2004 by the following vote, to wit: AYES: Council Members Lewis, NOES: None ABSENT: None ATTEST: . r !i E M. OOD, City Clerk' -7 Page 6 of Resolution No. 2004-152 (SEAL) Exhibit 3 Draft of 4/6/04 PRELIMINARY 0 FFl Cl AL STATEMENT DATED ,2004 NEW ISSUE - FULL BOOK-ENTRY NOT RATED In the opinion of Best Best & Krieger LLP, San Diego, California, Bond Counsel, under existing statutes, regulations, rulings and judicial decisions, and assuming certain representations and compliance with certain covenants and requirements described herein, interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of calculating the federal alternative minimum tax imposed on individuals and corporations. In the further opinion of Bond Counsel, interest on the Bonds is exempt from State of California personal income tax. See “TAX MATTERS,’ herein. STATE OF CALIFORNIA COUNTY OF SAN DIEGO $ * CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. I (CALAVERA HILLS II) LIMITED OBLIGATION IMPROVEMENT BONDS ASSESSMENT DISTRICT NO. 2003-01 Dated: Date of Delivery Due: September 2, as shown on inside cover The Bonds described herein (the “Bonds”) are special, limited obligation bonds being issued by the City of Carlsbad (the “City”) (i) to finance the acquisition and construction of certain public improvements specially benefiting properties located within the boundaries of Benefit Area No. 1 (Calavera Hills II) (“Benefit Area No. I”) of the City’s Assessment District No. 2003-01 (College Boulevard and Cannon Road East) (the “Assessment District”), (ii) to fund a Reserve Fund for the Bonds, (iii) to fund capitalized interest on the Bonds until September 2, 2004, and (iv) to pay the costs of issuing the Bonds. The Assessment District was formed, and the acquisition and construction of the improvements will be undertaken, as authorized under the provisions of the Municipal Improvement Act of 1913 (Division 12 of the California Streets and Highways Code) (the “1913 Act”). The Bonds are issued pursuant to the provisions of the Improvement Bond Act of 1915 (Division 10 of the California Streets and Highways Code) (the “1915 Act”), and a Bond Indenture, dated as of May I, 2004 (the “Indenture”), between the City and BNY Western Trust Company, Los Angeles, California, as Paying Agent for the Bonds (the “Paying Agent”). The Bonds are being issued as fully registered bonds, registered in the name of Cede & Co. as nominee of The Depository Trust Company, New York, New York (“DTC”), and will be available to the Beneficial Owners in denominations of $5,000 or any integral multiple thereof, under the book-entry system maintained by DTC. See “THE BONDS - Book-Entry System. ”Principal, interest at maturity or upon earlier redemption, as applicable, and redemption premiums, if any, with respect to the Bonds will be payable upon presentation and surrender thereof at the corporate trust office of the Paying Agent. Interest on the Bonds will be payable * Preliminary, subject to change. Carlsbad Cannon Road POS (1 1).DOC from their date of delivery semiannually on September 2 and March 2, commencing September 2, 2004 (each an “Interest Payment Date”) of each year. The Bonds are subject to optional and mandatory redemption as more fully described herein. Transfers of property ownership and other similar circumstances could result in prepayment of all or part of the assessments, which would result in redemption of all or a portion of the Bonds prior to their stated maturities. Unpaid Assessments constitute fixed liens on the lots and parcels assessed within the Assessment District and do not constitute a personal indebtedness of the respective owners of such lots and parcels. Accordingly, in the event of delinquency, proceedings may be conducted only against the real property securing the delinquent Assessment. Thus, the value of the real property within the Assessment District which has been allocated a portion of the Assessment is a critical factor in determining the investment quality of the Bonds. A summary of values of property within the Assessment District is set forth herein. See “OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. 1 .” To provide funds for payment of the Bonds and the interest thereon as a result of any delinquent assessment installments, the City will establish a Reserve Fund which is required to be maintained in the amount of the “Reserve Requirement” as described herein. The City has covenanted, under the circumstances described herein, to initiate judicial foreclosure in the event of a delinquency in the payment of assessments. See “SECURITY FOR THE BONDS.” IF A DELINQUENCY OCCURS IN THE PAYMENT OF ANY ASSESSMENT INSTALLMENT, THE CITY WILL HAVE A DUTY ONLY TO TRANSFER INTO THE REDEMPTION FUND THE AMOUNT OF THE DELINQUENCY OUT OF THE RESERVE FUND. THIS DUTY OF THE CITY IS CONTINUING DURING THE PERIOD OF DELINQUENCY, ONLY TO THE EXTENT OF FUNDS AVAILABLE FROM THE RESERVE FUND, UNTIL REINSTATEMENT, REDEMPTION, OR SALE OF THE DELINQUENT PROPERTY. THERE IS NO ASSURANCE THAT SUFFICIENT FUNDS WILL BE AVAILABLE FROM THE RESERVE FUND FOR THIS PURPOSE. THUS, IF, DURING THE PERIOD OF DELINQUENCY, THERE ARE INSUFFICIENT AVAILABLE FUNDS, A DELAY MAY OCCUR IN PAYMENTS TO THE OWNERS OF THE BONDS. IN ACCORDANCE WITH THE 1915 ACT, THE CITY HAS DETERMINED THAT IT WILL NOT OBLIGATE ITSELF TO ADVANCE FUNDS FROM ITS TREASURY TO CURE ANY DEFICIENCY IN THE REDEMPTION FUND. This cover page contains certain information for quick reference only. It is not a Investors must read the entire Official Statement to obtain summary of the issue. information essential to the making of an informed investment decision. THE BONDS ARE NOT SECURED BY THE GENERAL TAXING POWER OF THE CITY, THE COUNTY OF SAN DIEGO (THE “COUNTY”), OR THE STATE OF CALIFORNIA (THE ”STATE”) OR ANY POLITICAL SUBDIVISION OF THE STATE, AND NEITHER THE CITY, THE COUNTY, NOR THE STATE NOR ANY POLITICAL SUBDIVISION OF THE STATE HAS PLEDGED ITS FULL FAITH AND CREDIT FOR THE PAYMENT OF THE BONDS. The Bonds are being offered when, as, and if issued by the City and received by the Underwriter, subject to prior sale and to the approval of validity by Best Best & Krieger LLP, San Diego, California, Bond Counsel, and the approval of certain matters for the City by the City Attorney and by Nossaman, Guthner, Knox & Elliott, LLP, Irvine, California, Disclosure Counsel. It is expected that the Bonds in book-entry form will be available for delivery in New York, New York, on , 2004. STONE & YOUNGBERG LLC Dated: MATURITY SCHEDULE* $ Serial Bonds Maturity Principal Interest Price or {September 2) Amount - Rate - Yield CUSlP@ 2005 2006 2007 2008 2009 2010 201 1 2012 2013 2014 201 5 $ % Term Bonds Due September 2, (CUSIP: ); Price or Yield: - % $ % Term Bonds Due September 2, (CUSIP: ); Price or Yield: % * Preliminary, subject to change. @ Copyright 2002, American Bankers Association. CUSIP data herein is provided by Standard & Poor’s, CUSIP Services Bureau, a division of The McGraw-Hill Companies, Inc. THE CITY OF CARLSBAD ELECTED OFFICIALS Claude A. “Bud” Lewis, Mayor Ramona Finnila, Mayor Pro Tem Ann J. Kulchin, Councilmember Matt Hall, Councilmember Mark Packard, Councilmember Lorraine M. Wood, City Clerk James M. Stanton, City Treasurer CITY OFFICIALS Raymond R. Patchett, City Manager Frank Mannen, Assistant City Manager Ronald Ball, Esq., City Afforney James F. Elliott, Administrative Services Director Lloyd Hubbs, Public Works Director Lisa Hilda brand, Finance Director SPECIAL SERVICES Bond Counsel Best Best & Krieger LLP San Diego, California Paying Agent, Registrar, and Transfer Agent BNY Western Trust Company Los Angeles, California Appraiser Bruce W. Hull & Associates Ventura, California Financial Advisor Fieldman Rolapp & Associates Irvine, California Assessment Engineer Galen N. Peterson San Diego, California Absorption Consultant Empire Economics Capistrano Beach, California Disclosure Counsel Nossaman, Guthner, Knox & Elliott, LLP Irvine, California No dealer, broker, salesperson or other person has been authorized by the City or the Underwriter to give any information or to make any representations other than those contained in this Official Statement, and, if given or made, such other information or representations must not be relied upon as having been authorized by any of the foregoing. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor will there be any sale of the Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. The information set forth herein has been obtained from the City and other sources which are believed to be reliable, but it is not guaranteed as to accuracy or completeness, and it is not to be construed as a representation by the City or the Underwriter. The Underwriter has reviewed the information in this Official Statement in accordance with, and as part of, its responsibilities under federal securities laws, as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of such information. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale made hereunder will, under any circumstances, create any implication that there has been no change in the affairs of the City or the Assessment District since the date hereof. This Official Statement is submitted in connection with the sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. All information material to the making of an informed investment decision with respect to the Bonds is contained in this Official Statement. While the City maintains an internet website for various purposes, none of the information in its website is incorporated by reference into this Official Statement. IN CONNECTION WITH THIS OFFERING, THE UNDERWRITER MAY OVERALLOT OR EFFECT TRANSACTIONS WHICH STABILIZE OR MAINTAIN THE MARKET PRICE OF THE BONDS AT A LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. TABLE OF CONTENTS Paqe INTRODUCTION ........................................................................................................................ 1 The City ................................................................................................................................ 1 The Assessment District ....................................................................................................... 1 The Developer ...................................................................................................................... 2 The Bonds ............................................................................................................................ 2 Other Information .................................................................................................................. 3 THE BONDS ............................................................................................................................... 4 Purpose of the Bonds ........................................................................................................... 4 Authority For Issuance .......................................................................................................... 4 General ................................................................................................................................. 4 Redemption .......................................................................................................................... 5 Refunding Bonds .................................................................................................................. 7 Book-Entry System ............................................................................................................... 7 ESTIMATED SOURCES AND USES OF FUNDS ....................................................................... 8 DEBT SERVICE SCHEDULE ..................................................................................................... 9 SECURITY FOR THE BONDS ................................................................................................... 9 Limited Obligation ................................................................................................................. 9 Assessments ...................................................................................................................... 10 Limited Obligation Upon Delinquency ................................................................................. 10 Establishment of Special Funds .......................................................................................... 11 Covenant to Commence Superior Court Foreclosure .......................................................... 12 No Obligation of the City to Advance Funds ........................................................................ 14 Priority of Lien ..................................................................................................................... 14 THE IMPROVEMENT PROJECT .............................................................................................. 14 The Improvements .............................................................................................................. 14 Cost of the Improvements ................................................................................................... 15 Environmental Compliance ................................................................................................. 17 THE ASSESSMENT DISTRICT ................................................................................................ 19 The City and the Assessment District ................................................................................. 19 Allocation of Assessments .................................................................................................. j9 Prepayments ....................................................................................................................... 19 Maps ................................................................................................................................... 20 Availability of Public Utilities ................................................................................................ 20 Description of the Property .................................................................................................. 20 Overlapping Debt ................................................................................................................ 20 Status of Development Within Assessment District ............................................................. 23 OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO . 1 .......................... 25 The Developers ................................................................................................................... 25 Plan of Development ........................................................................................................... 29 Developer Representations ................................................................................................. 31 Market Absorption Study ..................................................................................................... 31 Appraised Value of Property Within Benefit Area No . 1 ...................................................... 31 SPECIAL RISK FACTORS ....................................................................................................... 35 General ............................................................................................................................... 35 Limited Obligation of the City Upon Delinquency ................................................................ 36 Ownership of Property Within Benefit Area No . 1 ............................................................... 25 -1- Bankruptcy and Foreclosure ............................................................................................... 36 Concentration of Property Ownership ................................................................................. 36 Failure to Develop Land ...................................................................................................... 37 Future Land Use Regulations and Growth Control .............................................................. 37 Land Development Costs .................................................................................................... 38 Unavailability of City Funds ................................................................................................. 38 Factors Which May Affect Land Development and Property Value ..................................... 39 Land Value .......................................................................................................................... 39 Endangered Species ........................................................................................................... 40 Earthquakes and Natural Disasters ..................................................................................... 40 Hazardous Substances ....................................................................................................... 41 Future Overlapping Indebtedness ....................................................................................... 42 No Acceleration Provision ................................................................................................... 43 Ballot Initiatives ................................................................................................................... 43 Proposition 21 8 ................................................................................................................... 43 Enforceability of Remedies ................................................................................................. 43 Loss of Tax Exemption ........................................................................................................ 44 Absence of Market for the Bonds; No Rating ...................................................................... 44 CONTINUING DISCLOSURE ................................................................................................... 44 ABSENCE OF MATERIAL LITIGATION ................................................................................... 45 TAX MATTERS ......................................................................................................................... 46 General ................................................................................................................................ 46 APPROVAL OF LEGALITY ...................................................................................................... 46 NO RATING .............................................................................................................................. 47 UNDERWRITING ..................................................................................................................... 47 MISCELLANEOUS ................................................................................................................... 47 APPENDIX A . EXCERPTS FROM ENGINEER’S REPORT ................................................ A-1 APPENDIX B . SUMMARY OF THE APPRAISAL ................................................................ B-I APPENDIX C -MARKET ABSORPTION REPORT ............................................................... C-I APPENDIX D . SUMMARY OF THE INDENTURE ............................................................... D-I APPENDIX E . GENERAL ECONOMIC AND DEMOGRAPHIC INFORMATION .................. E-I APPENDIX F . FORM OF BOND COUNSEL OPINION ......................................................... F-I APPENDIX G . FORM OF CONTINUING DISCLOSURE AGREEMENT .............................. G-I APPENDIX H- BOOK-ENTRY SYSTEM ............................................................................... H-I -11- Draft of 4/6/04 LOCATION MAP Draft of 4/6/04 OFFICIAL STATEMENT A * CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 (CALAVERAS HILL II) LIMITED OBLIGATION IMPROVEMENT BONDS ASSESSMENT DISTRICT NO. 2003-01 INTRODUCTION This Official Statement sets forth certain information concerning the issuance and sale by the City of Carlsbad, California (the “City”) of $ * in principal amount of its Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 (Calavera Hills II) Limited Obligation Improvement Bonds (the “Bonds”). The Bonds are issued pursuant to the Improvement Bond Act of 1915, being Division 10 of the California Streets and Highways Code (the “1915 Act”), and a Bond Indenture, dated as of May 1, 2004 (the “Indenture”), between the City and BNY Western Trust Company, Los Angeles, California, as Paying Agent for the Bonds (the “Paying Agent”). The City The City was incorporated in 1952, and currently serves an area of approximately 42 square miles with an estimated 2004 population of 90,300. The City is located on the Pacific Ocean in northern San Diego County (the “County”), approximately 35 miles north of the City of San Diego. See “APPENDIX E - GENERAL ECONOMIC AND DEMOGRAPHIC INFORMATION”. The Assessment District The Assessment District No. 2003-01 (College Boulevard and Cannon Road East) (the “Assessment District”) was formed by the City in accordance with the Municipal Improvement Act of 1913, being Division 12 of the California Streets and Highways Code (the “1913 Act”). The Assessment District is located within the boundaries of the City, and includes two benefit areas. Benefit Area No. 1 includes the Calavera Hills II development, consisting of 9 separate developments, or “Villages,” with a total of 689 proposed residential units, 2 community facilities, and several recreational lots to be owned by related homeowner associations. Benefit Area No. 2 includes the Robertson Ranch East development, currently owned by Calavera Hills II LLC (“Calavera”), consisting of approximately 500 proposed residential units, community recreation and several homeowners’ association recreation lots. Assessments levied in Benefit Area No. 2, when and if levied, are not security for the Bonds. For purposes of this Official Statement, all references to the Assessment District will mean only those properties located within Benefit Area No. 1 of the Assessment District. * Preliminary, subject to change. -1 - The Assessment District, as shown in the Engineer’s Report, was originally comprised of nine assessment numbers corresponding to the original parcels, of which seven are currently subject to the levy of unpaid assessments. Subsequent to the confirmation of assessments, the Developers have recorded final maps and the original nine assessment numbers have been subdivided into 624 separate parcels, including sites for 583 single-family homes. An amount equal to the assessments which would have been levied on two of the original assessment numbers (numbers 2 and 9) will be contributed by Calavera through a reduction of the acquisition price paid for the Improvements (defined below). Only parcels on which single- family homes will be constructed are subject to the levy of the assessments. None of the assessments have been prepaid. The Developer The property in Benefit Area No. 1 is owned by (i) McMillin Ravinia LLC. and McMillin Montara, LLC, both of which are subsidiaries of McMillin Companies LLC (“McMillin”), which own lots currently expected to be developed into 217 future single-family units, and (ii) Cal El LLC and Calavera W LLC, both of which are subsidiaries of Brookfield San Diego Holdings LLC (“Brookfield”), which own lots currently expected to be developed into 366 future single-family units (collectively, the “Developers”). The Developers have received approved final subdivision maps dividing the property subject to the assessment into 331 lots for 331 single-family detached units and 8 lots for 252 single-family attached condominium units. The Developers anticipate constructing all 583 dwelling units for sale to individual homeowners (see “OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. 1” herein). In addition, one lot in the Assessment District is owned by CIC Calavera, which lot is to be developed into 106 multi-family units. An amount equal to the assessment which would have been levied on this parcel is being contributed by Calavera through a reduction in the purchase price of the Improvements (as defined below), and therefore no assessment is being levied on this property. The Bonds Proceeds of the Bonds will be used in part to pay for acquisition and construction costs of certain infrastructure improvements (the “Improvements”), which improvements are necessary for development of property within the Assessment District, as described in the Engineer’s Report (described herein). See “THE ASSESSMENT DISTRICT” and “THE IMPROVEMENT PROJECT.” Upon issuance of the Bonds, there will remain authorization to issue an additional $1 1,035,893 of bonds to be secured by assessments levied on property in Benefit Area No. 2. These assessments will not secure the Bonds, and any bonds issued in connection with Benefit Area No. 2 will not be secured by the assessments levied in Benefit Area No. 1. The City ordered preparation of an appraisal report (the “Appraisal Report”) by Bruce W. Hull & Associates (the “Appraiser”) for the value of the property within Benefit Area No. 1. The Appraisal Report sets forth an estimated aggregate retail land value of $114,540,000 for the lots subject to unpaid assessments as of March 1, 2004, assuming the lots are in their current condition. The resulting aggregate appraised value-to-lien ratio is 8.93*. See “THE Preliminary, subject to change. * -2- ASSESSMENT DISTRICT” and “OWNERSHIP AND VALUE OF PROPERTY WITHIN THE DISTRICT” herein for a discussion of development of property in Benefit Area No. 1, and the value (and value to lien ratios) of each parcel. See also “SPECIAL RISK FACTORS” herein for a discussion of certain risks associated with the purchase of the Bonds. The Bonds are issued upon and secured by the unpaid assessments levied on property within Benefit Area No. 1 which, together with interest thereon, constitute a trust fund for the redemption and payment of the principal of the Bonds and the interest thereon. Under the provisions of the 1915 Act, assessment installments sufficient to meet annual debt service on the Bonds will be collected on the regular property tax bills sent to owners of property within Benefit Area No. 1 against which there are unpaid assessments. These annual installments are to be paid into the Redemption Fund, which will be held by the City and used to pay Bond principal and interest as it becomes due. The unpaid assessments represent fixed liens on the parcels of land within Benefit Area No. 1 assessed under the proceedings and failure to pay the assessments could result in proceedings to foreclose title to the delinquent property. The assessments do not constitute the personal indebtedness of the owners of assessed parcels and no proceedings to collect directly from an owner is permitted. The City will establish a Reserve Fund (the “Reserve Fund”) from Bond proceeds, initially in the amount set forth herein under the heading “ESTIMATED SOURCES AND USES OF FUNDS” (the “Reserve Requirement”), which amount will be transferred to the Redemption Fund in the event of delinquencies in the payment of the assessment installments to the extent of such delinquencies. The Reserve Fund will be maintained at the Reserve Requirement less any amounts transferred to the Redemption Fund when assessments are paid off following the issuance of the Bonds. See “SECURITY FOR THE BONDS - Establishment of Special Funds - Reserve Fund” and APPENDIX D hereto. As authorized by the 1915 Act, the City has elected not to obligate itself to advance available funds from its treasury to cure any deficiency which may occur in the Redemption Fund by reason of the failure of a property owner to pay an assessment installment when due. If there are additional delinquencies after depletion of funds in the Reserve Fund, the City is not obligated to transfer into the Redemption Fund the amount of such delinquencies out of any other available monies of the City. The Bonds are not secured by the general taxing power of the City, the County or the State of California (the “State”) or any political subdivision of the State, and neither the City, the County, nor the State nor any political subdivision of the State has pledged its full faith and credit for the payment of the Bonds. Other Information There follow brief descriptions of the Bonds, the City, the Improvements, the Assessment District, Benefit Area No. 1, the Indenture, and certain other matters. Such descriptions and the discussions and information contained herein do not purport to be comprehensive or definitive. All references in this Official Statement to documents, the Bonds, and the assessment proceedings are qualified in their entirety by references to the actual documents and the City’s resolutions setting forth the terms thereof. Copies of the Indenture and other documents described in this Official Statement may be obtained from the Finance Director of the City, 1635 Faraday Avenue, Carlsbad, CA 92008. -3- THE BONDS Purpose of the Bonds Proceeds from the sale of the Bonds will be used to finance the acquisition and construction of certain public improvements, and the payment of incidental costs, including but not limited to costs of issuance, as described in the section herein entitled “THE IMPROVEMENT PROJECT - The Improvements.” Authority For Issuance The City proceedings were conducted pursuant to the 1913 Act and Resolution No. 2003-197 (the “Resolution of Intention”) adopted by the City Council of the City on July 15, 2003. The Bonds, which represent the unpaid assessments levied against privately owned property in Benefit Area No. 1, are issued pursuant to the provisions of the 1915 Act and the Indenture. Galen N. Peterson of San Diego, California (the “Assessment Engineer”) prepared a written report (the “Engineer’s Report”) which contains, among other things, the proposed assessment for each parcel of land in Benefit Area No. 1 securing the Bonds. The Engineer’s Report was filed and preliminarily approved by the City Council by Resolution No. 2003-1 98, adopted on July 15, 2003. On September 16, 2003, a public hearing was held at which property owners in the Assessment District had the right to protest the levy of the proposed assessments in writing prior to or at the commencement of the hearing and to be heard at the hearing. In addition, property owners were provided an assessment ballot to express either support or opposition to the levy of the assessments, and 100% of the assessment ballots were returned. The results of the mailed ballots were 100% “yes” votes. On September 16, 2003, the City Council adopted its resolution confirming and levying the assessments. The City Council confirmed a total modified assessment in Benefit Area No. 1 of $12,826,846 and recorded such confirmed assessment. After confirmation and recordation, the assessments became liens against the various assessed parcels. Upon issuance of the Bonds, there will remain authorization to issue an additional $11,035,893 of bonds to be secured by assessments levied on property in Benefit Area No. 2. These assessments will not secure the Bonds, and any bonds issued in connection with Benefit Area No. 2 will not be secured by the assessments levied in Benefit Area No. 1. All property owners in the Assessment District were then given published and mailed notice of the opportunity to pay all or a portion of their assessments in cash. None of the assessments were prepaid during the cash payment period. General The Bonds will be issued in fully registered form, without coupons, in the denomination of $5,000 each or in any integral multiple thereof. The Bonds will be dated the date of delivery, and will bear interest at the rates per annum, will mature on the dates (each a “Principal Payment Date”), and will mature in the amounts set forth on the inside front cover of this Official Statement. -4- The Bonds are being issued as fully registered bonds, registered in the name of Cede & Co. as nominee of The Depository Trust Company, New York, New York (“DTC”) and will be available to Beneficiary Owners under the book-entry system maintained by DTC. While the Bonds are subject to the book-entry system, the principal, interest and any prepayment premium with respect to a Bond will be paid by the Trustee to DTC, which in turn is obligated to remit such payment to its DTC Participants for subsequent disbursement to Beneficial Owners of the Bonds as described herein. See “Book-Entry System” below. Interest on the Bonds is payable September 2, 2004, and thereafter semiannually on March 2 and September 2 of each year (each an ”Interest Payment Date”). Each Bond shall bear interest from the Interest Payment Date next preceding the date of authentication thereof unless (i) it is authenticated after a Record Date and before the close of business on the next Interest Payment Date, in which event it shall bear interest from such Interest Payment Date, or (ii) it is authenticated on or before the Record Date preceding the first Interest Payment Date, in which event it shall bear interest from the date of the Bonds; provided, however, that if at the time of authentication of a Bond, interest is in default thereon, such Bond will bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon or from the date of original delivery of the Bonds, if no interest has previously been paid or made available for payment thereon. Interest on the Bonds is payable by check of the Paying Agent mailed by first class mail, postage prepaid, on each Interest Payment Date, until the principal amount of a Bond has been paid or made available for payment, to the registered Owner thereof at such registered owner’s address as it appears on the registration books maintained by the Paying Agent at the close of business on the Record Date preceding such Interest Payment Date. Principal of, redemption premium, if any, and interest payable to any Owner of Bonds in aggregate principal amount of $1,000,000 or more will be paid, upon the written request of any such owner in form and substance satisfactory to the Paying Agent, by wire transfer of immediately available funds to an account within the United States of America designated by such Owner on or before a Record Date. . See APPENDIX D hereto for a summary of the provisions of the Indenture. Redemption* Optional Redemption. The Bonds maturing on and after September 2, 20- are subject to redemption prior to their stated maturity dates on September 2, 20- or on any Interest Payment Date thereafter, on a pro rata basis among maturities (and by lot within any one maturity), in integral multiples of $5,000, at the option of the City from moneys derived by the City from any source, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Date September 2, and March 2, September 2, and March 2, September 2, and thereafter Redemption Premium * Preliminary, subject to change. -5- Mandatory Redemption From Assessment Prepayments. The Bonds are subject to mandatory redemption prior to their stated maturity dates on any Interest Payment Date, as selected by the City, in integral multiples of $5,000, from moneys derived by the City from Assessment Prepayments, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Date Redemption Premium September 2, 2004 through March 2, September 2, and March 2, September 2, and March 2, September 2, and thereafter In selecting Bonds for such mandatory redemption, the City shall select such Bonds in such a way that the ratio of the principal amount of the Bonds in each maturity of the Bonds that will remain Outstanding to the aggregate principal amount of the Bonds that will remain Outstanding will be approximately the same as it was prior to the redemption of such Bonds, insofar as possible. Mandatory Sinking Fund Redemption. The Outstanding Bonds maturing on September 2, 20-, are subject to mandatory sinking fund redemption, in part, on September 2, 20-, and on each September 2 thereafter prior to maturity, by lot, at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date of redemption, without premium, from sinking fund payments as follows: Sinking Fund Principal Amount /September 2) Redeemed Redemption Date to be The amounts in the foregoing schedule shall be reduced pro rata among redemption dates, in order to maintain substantially level Annual Debt Service, as directed in writing to the Paying Agent by the City, as a result of any prior partial redemption of the Bonds pursuant optional or mandatory redemption. Purchase of Bonds. In lieu of payment at maturity or redemption, moneys in the Redemption Fund may be used and withdrawn by the Paying Agent for purchase of Outstanding Bonds, at public or private sale as and when, and at such prices (including brokerage and other charges) as the City may provide, but in no event may Bonds be purchased at a price in excess of the principal amount thereof, plus interest accrued to the date of purchase. Notice of Redemption. The Paying Agent shall cause notice of any redemption to be mailed by first class mail, postage prepaid, at least 30 days but not more than 60 days prior to -6- the date fixed for redemption, to the respective registered Owners of any Bonds designated for redemption, at their addresses appearing on the Bond registration books maintained by the Paying Agent at its Principal Office; but such mailing shall not be a condition precedent to such redemption and failure to mail or to receive any such notice, or any defect therein, shall not affect the validity of the proceedings for the redemption of such Bonds. Refunding Bonds Pursuant to the Refunding Act of 1984 for 1915 Improvement Act Bonds (Division 11.5 of the Streets and Highways Code) (the “1984 Act”), the City may issue refunding bonds for the purpose of redeeming the Bonds. The City may issue and sell refunding bonds without giving notice to and conducting a hearing for the owners of property in the Assessment District or giving notice to the owners of the Bonds if the City Council makes the findings required in the 1984 Act. Book-Entry System DTC will act as securities depository for the Bonds. The Bonds will be issued as fully- registered bonds registered in the name of Cede & Co. (DTC’s partnership nominee). One fully-registered Bond will be issued for each maturity of the Bonds, each in the aggregate principal amount of such maturity, and will be deposited with DTC. See APPENDIX H hereto for a description of DTC and the book-entry system. -7- ESTIMATED SOURCES AND USES OF FUNDS The proceeds of the sale of the Bonds will be deposited pursuant to the terms of the Indenture in the amounts set forth below. The moneys in the Improvement Fund established for the Bonds will be used to acquire, construct or otherwise finance the Improvements and to pay certain costs associated with the issuance and delivery of the Bonds. A portion of the proceeds of the Bonds will be deposited in the Reserve Fund. A summary of the estimated sources and uses of funds associated with the sale of the Bonds is as follows: Estimated Sources of Funds: Principal Amount of Bonds Net Original Issue [Discount] [Premium] TOTAL SOURCES: Estimated Uses of Funds: Deposit to Improvement Fund Deposit to Redemption Fund (I) Deposit to Reserve Fund Costs of Issuance(*) TOTAL USES Capitalized interest on the Bonds until September 2, 2004. (2) Includes fees of Bond Counsel, initial fees, expenses and charges of the Paying Agent, costs of printing the Official Statement, administrative fees of the City, Underwriter’s discount and other costs of issuance. -8- DEBT SERVICE SCHEDULE The annual debt service on the Bonds based on the interest rates and maturity schedule set forth on the cover of this Official Statement is set forth below. Year 2005 2006 2007 2008 2009 201 0 201 1 2012 201 3 2014 201 5 201 6 201 7 201 8 201 9 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 TOTALS jSeptember 2) Principal Interest Total SECURITY FOR THE BONDS Limited Obligation The obligation of the City relating to the Bonds is not be a general obligation of the City, but is a limited obligation, payable solely from the unpaid assessments within Benefit Area No. 1 and from the funds pledged therefor under the Indenture. Neither the faith and credit nor the taxing power of the City or the State of California, or any political subdivision thereof, is pledged to the payment of the Bonds. The City is not obligated to advance available surplus funds -9- from the City treasury to cure any deficiency in the Redemption Fund; provided, however, the City is not prevented, in its sole discretion, from so advancing funds. Assessments The Bonds are issued upon and secured by the unpaid assessments against the property in Benefit Area No. 1, together with interest thereon, and such unpaid assessments, together with interest thereon, constitute a trust fund for the redemption and payment of the principal of the Bonds and the interest thereon. The Bonds are further secured by the moneys in the Redemption Fund and the Reserve Fund created pursuant to the assessment proceedings. Principal of and interest and redemption premiums, if any, on the Bonds are payable exclusively out of the Redemption Fund. The assessments and each installment thereof and any interest and penalties thereon constitute a lien against the parcels of land within Benefit Area No. 1 on which the assessments are levied until the same are paid. Such lien is subordinate to all fixed special assessment liens previously imposed upon the same property, but has priority over all existing and future private liens and over all fixed special assessment liens which may thereafter be created against the property. Such lien is co-equal to and independent of the lien for general property taxes. See “THE ASSESSMENT DISTRICT - Direct and Overlapping Debt” herein. The Bonds are not secured by the general taxing power of the City, the County, or the State or any political subdivision of the State, and neither the City, the County, the State nor any political subdivision of the State has pledged its full faith and credit for the payment thereof. Although the unpaid assessments constitute fixed liens on the parcels assessed, they do not constitute the personal indebtedness of the owners of said parcels. Furthermore, there can be no assurance as to the ability or the willingness of such owners to pay the unpaid assessments. In addition, there can be no assurance that the present owners will continue to own said parcels, or that any future owner will be able or willing to pay the assessments. The unpaid assessments will be collected in annual installments, together with interest on the declining balance, on the San Diego County tax roll on which general taxes on real property are collected, and are payable and become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do said general taxes, and the property upon which the assessments were levied is subject to foreclosure, sale and redemption if the assessment installments are not paid when due. These annual installments are to be paid into the Redemption Fund, which will be held by the City and used to pay the principal of and interest on the Bonds as they become due. The installments billed against all of the parcels of property in Benefit Area No. 1 subject to the assessments will be equal to the total principal and interest coming due on all of the Bonds that year, plus, with respect to each parcel in Benefit Area No. 1, an amount to cover the administrative charges of the City related to the Bonds and the assessments. Limited Obligation Upon Delinquency THE BONDS ARE LIMITED OBLIGATIONS OF THE CITY AND ARE PAYABLE SOLELY FROM THE ASSESSMENTS ON PROPERTY WITHIN BENEFIT AREA NO. 1 AND THE FUNDS PLEDGED THEREFOR UNDER THE RESOLUTION OF ISSUANCE. THE CITY -1 0- HAS NO LEGAL OR MORAL OBLIGATION TO ADVANCE AVAILABLE FUNDS FROM THE CITY TREASURY TO PAY BOND DEBT SERVICE IN THE EVENT OF DELINQUENT ASSESSMENT INSTALLMENTS. BONDOWNERS SHOULD NOT RELY UPON THE CITY TO ADVANCE AVAILABLE FUNDS FROM THE CITY TREASURY TO THE REDEMPTION FUND. NOTWITHSTANDING THE FOREGOING, THE CITY MAY, AT ITS SOLE OPTION AND IN ITS SOLE DISCRETION, ELECT TO ADVANCE SUCH FUNDS. Establishment of Special Funds For administering the proceeds of the sale of Bonds and payment of interest and principal on the Bonds, the City will establish and direct to be maintained three funds or accounts under the Indenture to be known as the Improvement Fund, the Redemption Fund and the Reserve Fund. See APPENDIX D hereto for a summary of the provisions of the Indenture. Improvement Fund. The moneys in the Improvement Fund will be held by the City and disbursed for the purpose of paying the costs of issuance of the Bonds and paying or reimbursing the cost of acquiring and constructing the Improvements, in accordance with the budget of estimated costs and expenses set forth in the Engineer’s Report (defined herein) on file in the office of the City, as the same may be modified from time to time pursuant to the 1913 Act. After completion of the Improvements, and the payment of all claims from the Improvement Fund, including claims, if any, by the City for amounts advanced by the City to the Improvement Fund toward the costs of the Improvements, the City Council shall determine the amount of the surplus, if any, remaining in the Improvement Fund. Any such surplus shall be, in such amounts as the City Council shall determine, for one of more of the following purposes: (a) For transfer to the general fund of the City, provided that the amount transferred shall not exceed the lesser of one thousand dollars ($1,000) or 5% of the total amount expended from the Improvement Fund; (b) As a credit upon the assessments and any supplemental assessments; (c) For the maintenance of the Improvements; or (d) To call Bonds. Redemption Fund. All payments of principal and interest installments on the assessments, together with penalties, if any, will be deposited in the Redemption Fund, which will be maintained by the City as a trust fund for the benefit of the Bondowners. Payment of the Bonds at scheduled mandatory or optional redemption prior to maturity and at maturity, and all interest on the Bonds will be made from the Redemption Fund. On or before each Interest Payment Date, there shall be withdrawn from the Redemption Fund for payment to the Bondowners the principal of (including Sinking Fund Payments), and interest and any premium, then due and payable on the Bonds. Prior to each Interest Payment Date, the City shall determine if the amounts on deposit in the Redemption Fund are sufficient to pay the Debt Service due on the Bonds on the next such Interest Payment Date. In the event the amounts in the Redemption Fund are insufficient for such purpose, the City shall cause to be withdrawn from the Reserve Fund, to the extent of any funds therein, the amount of such insufficiency, -1 1- and cause such amount to be transferred to the Redemption Fund. Amounts so withdrawn from the Reserve Fund and deposited to the Redemption Fund shall be applied to the payment of the Bonds. If, after the foregoing transfers, there are insufficient funds in the Redemption Fund to make the payments to the Bondowners on any Interest Payment Date, the available funds shall be applied as set forth in the Indenture (see APPENDIX D hereto). Reserve Fund. Out of the proceeds of the sale of the Bonds, the Reserve Fund will be funded in the amount set forth in “ESTIMATED SOURCES AND USES OF FUNDS” herein (as subsequently adjusted pursuant to the following paragraph, the “Reserve Requirement”). The Reserve Fund will be maintained by the City as a trust fund for the benefit of the holders of the Bonds. In the event unpaid assessments are paid in cash prior to their final due date, the City shall transfer from the Reserve Fund for deposit in the Debt Service Account an amount equal to the ratio of the total amount initially provided for in the Reserve Fund to the total amount originally assessed in the proceedings for the Bonds multiplied by the reduction in said assessments, which shall be calculated by the City. After each such transfer, the Reserve Requirement shall be reduced by the amount of such transfer. Whenever there are insufficient funds in the Debt Service Account to meet the next maturing installment of principal of or interest on the Bonds, the City shall transfer from the Reserve Fund for deposit in the Debt Service Account an amount necessary to satisfy such deficiency. The City agrees in the Indenture that if such insufficiency was caused by delinquent payment of installments of assessments, then an amount equal to the amount so transferred shall be reimbursed and transferred by the City for deposit in the Reserve Fund from the proceeds of redemption or sale of the parcel in respect of which payment of installments of assessments was delinquent. If at any time the amount of interest earned by the investment of any portion of the Reserve Fund, together with the principal amount in the Reserve Fund, shall exceed the Reserve Requirement, such excess shall be transferred to the Redemption Fund and used in the manner set forth in the 191 3 Act. Whenever the balance in the Reserve Fund is sufficient to retire all the remaining outstanding Bonds, the City shall transfer the balance in the Reserve Fund to the Debt Service Account and the City shall cease the collection of the principal and interest on the unpaid assessments. In such case, the City shall credit such balance against the assessments remaining unpaid in the manner set forth in the 1915 Act. THE CITY HAS NO OBLIGATION TO REPLENISH THE RESERVE FUND EXCEPT TO THE EXTENT THAT DELINQUENT ASSESSMENTS ARE PAID OR PROCEEDS FROM FORECLOSURE SALES ARE REALIZED. Covenant to Commence Superior Court Foreclosure The 1913 Act provides that in the event any assessment or installment thereof or any interest thereon is not paid when due, the City may order the institution of a court action to foreclose the lien of the unpaid assessment. In such an action, the real property subject to the unpaid assessment may be sold at judicial foreclosure sale. This foreclosure sale procedure is not mandatory. However, pursuant to the Indenture, the City has covenanted for the benefit of -1 2- the Owners that it will order, and cause to be commenced, judicial foreclosure proceedings against property or properties under common ownership with cumulative aggregate delinquent assessment installments in excess of $10,000 by the October 1 following the close of the Fiscal Year in which such delinquent installments first exceed such amount, and will commence judicial foreclosure proceedings against all properties with delinquent assessment installments by the October 1 following the close of each Fiscal Year in which it receives Assessment Revenues (as defined in the Indenture) in an amount which is less than 95% of the total Assessment Revenues which were to be received in such Fiscal Year and diligently pursue to completion such foreclosure proceedings. The 1913 Act provides that the court in a foreclosure proceeding has the power to order property securing delinquent Assessment installments to be sold for an amount not less than all assessment installments, interest, penalties, costs, fees and other charges that are delinquent at the time the foreclosure action is ordered and certain other fees and amounts as provided in the 191 3 Act. The court may also include subsequent delinquent assessment installments and all other delinquent amounts. If the property to be sold fails to sell for the minimum price described above, the City may petition the court to modify the judgment so that the property may be sold at a lesser price or without a minimum price. In certain circumstances, the court may modify the judgment after a hearing if the court makes certain determinations, including, but not limited to, a determination that the sale at less than the minimum price will not result in an ultimate loss to the owners of the Bonds or a determination that the owners of at least 75% of the principal amount of the Bonds outstanding have consented to the petition and the sale will not result in an uljimate loss to the nonconsenting Bond owners. Neither the property owner nor any holder of a security interest in the property nor any defendant in the foreclosure action nor any agent thereof may purchase the property at the foreclosure sale for less than the minimum price. Prior to July 1, 1983, the statutory right of redemption from such a judicial foreclosure sale was limited to a period of one year from the date of sale. Legislation effective July 1, 1983 amended this statutory right of redemption to provide that before notice of sale of the foreclosed parcel can be given following court judgment of foreclosure, a redemption period of 120 days must elapse. Furthermore, if the purchaser at the sale is the judgment creditor (here, the City) an action may be commenced by the delinquent property owner within six months after the date of sale to set aside such sale. The constitutionality of the aforementioned legislation which repeals the one-year redemption period has not been tested and there can be no assurance that, if tested, such legislation will be upheld. In the event such foreclosure or foreclosures are necessary, there may be a delay in payments to owners of the Bonds pending prosecution of the foreclosure proceedings and receipt by the City of the proceeds of the foreclosure sale; it is also possible that no bid for the purchase of the applicable property would be received at the foreclosure sale. See also “SPECIAL RISK FACTORS - Bankruptcy and Foreclosure’’ herein. In the event court foreclosure proceedings are commenced by the City, there may be delays in payments to owners of the Bonds pending prosecution of the foreclosure proceedings to completion, including the receipt of the City of the proceeds of the foreclosure sale. It is also possible that no qualified bid will be received at the foreclosure sale. See “SPECIAL RISK FACTORS” herein. -1 3- No Obligation of the City to Advance Funds Under the 1913 Act, the City can determine, prior to issuing the Bonds pursuant thereto, whether or not it will obligate itself to advance available funds from the City treasury to cure any deficiency which may occur in the Redemption Fund. THE CITY HAS DETERMINED IT WILL NOT OBLIGATE ITSELF TO ADVANCE, AND WILL NOT ADVANCE, AVAILABLE FUNDS FROM THE CITY TREASURY TO CURE ANY DEFICIENCY IN THE REDEMPTION FUND. If a delinquency occurs in the payment of any assessment installment, the City has a duty to transfer from the balance, if any, in the Reserve Fund to the Redemption Fund, the amount of the delinquency. This duty continues during the period of delinquency, until reinstatement, redemption or sale of the delinquent property. If, during the period of delinquency, there are insufficient funds in the Reserve Fund to meet all such delinquencies, a delay may occur in payment to the owner of the Bonds or there may be insufficient funds to make such payments. Priority of Lien Each assessment (and any reassessment) and each installment thereof, and any interest and penalties thereon, constitutes a lien against the parcel of land on which it was imposed until the same is paid. Such a lien is subordinate to all fixed special assessment liens previously imposed upon the same property, but has priority over all private liens and over all fixed special assessment liens which may thereafter be created against the property. Such a lien is co-equal to and independent of the lien for general property taxes and special taxes, including, without limitation, special taxes created pursuant to the “Mello-Roos Community Facilities Act of 1982” (being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California), whenever created against the property. There are certain special taxes authorized to be levied by the Carlsbad Unified School District (the “School District”) with respect to property within Benefit Area No. 1 upon issuance of building permits. See “THE ASSESSMENT DISTRICT - Direct and Overlapping Debt” herein. THE IMPROVEMENT PROJECT The Improvements Proceeds of the Bonds will be used to pay, in part, the cost of the acquisition of 4 lanes of College Boulevard from Carlsbad Village Drive to the southern boundary of Benefit Area No. I, including storm drain, sewer, water, recycled water and dry utilities (known as Reach C); and the fair share allocable to Benefit Area No. 1 of the following: 2 lanes of College Boulevard from the southern boundary of Benefit Area No. 1 to Cannon Road, including storm drain, sewer, water, recycled water and dry utilities (known as Reach B); 2 lanes of Cannon Road from El Camino Real to College Boulevard, including storm drain, sewer, water, and dry utilities (known as Reach 3); storm drain detention basin BJB and storm drain line BJA (less any improvements be reimbursed to the Developer from Master Plan Local Drainage Area Fees collected by the -14- City); and related costs for environmental, acquisition and creation of mitigation lands, engineering, and inspection (the “Improvements”). The Improvements are required for further development to occur in the Assessment District. The Improvements, which are generally described above, are more fully described in the Engineer’s Report pertaining to the Assessment District (the Engineer’s Report), prepared by Galen N. Peterson, San Diego, California (the “Assessment Engineer”). The Engineer’s Report is attached hereto as APPENDIX A (specifically, see Part VI, pages 36 and 37, of the Engineer’s Report for a more complete description of the Improvements stated as “Improvement No. I”). Calavera is the master developer within the Assessment District and is responsible for the design and construction of the Improvements. Calavera is owned in equal parts by McMillin and Brookfield Tamarack LLC, a wholly-owned subsidiary of Brookfield. In connection with the Improvements to be constructed by Calavera, the City and Calavera have entered into an Acquisition/Financing Agreement, dated as of December 11 , 2002, as amended (the “Acquisition Agreement”). Upon the satisfaction of the conditions set forth in the Acquisition Agreement, the City will purchase a portion of the Improvements with proceeds of the Bonds, and take title to certain Improvements. Prior to such purchase, Calavera will complete construction of such Improvements with its own funds. The levy of the assessments is not conditioned upon the purchase of the Improvements. Calavera expects the Improvements to be substantially completed by July, 2004. Cost of the Improvements The total cost of the Improvements to be financed by the assessments is estimated in the Engineer’s Report (and is described below) to be $9,889,481, which amount does not include incidental expenses relating to the issuance of the Bonds, and which reflects contributions to be made by Calavera to offset assessments which would otherwise be levied on certain parcels in the Assessment District, and to pay the portion of the Improvements which provide general benefits. The total cost of the Improvements is currently estimated to be approximately $21,772,858. However, pursuant to the Acquisition Agreement, $640,394 (the value of the general benefit to property provided by the Improvements) is being contributed by Calavera, which will also contribute $1,483,393 in special benefits (the amount of assessments which would have been allocated to the multi-family parcel, two community facility parcels and homeowners association parcels), as shown in the Engineer’s Report. The contributions by Calavera are in the form of reductions in the purchase price to be paid by the City for the acquisition of such Improvements. The proceeds of the assessments will be used to pay the remaining costs of the Improvements. The cost of the Improvements, the general benefit contribution from the Developers, and the amount of special benefits, is summarized in the Engineer’s Report as follows: -1 5- Draft of 4/6/04 TABLE NO. 1 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) SUMMARY OF IMPROVEMENT COSTS ASSESSMENT DISTRICT NO. 2003-01 Estimated General Benefit Construction & Contribution Cost of Item Improvement Desim Cost(l1 bv Calavera Subtotal Funded bv Bonds(2) College Blvd and Cannon Rd Core Imp. $1 1,385,077 $640,394 $10,744,683 $5,879,743 College Blvd, Reach C, Frontage Imp. 4,523,233 0 4,523,233 4,131,595 College Blvd, Reach B, Frontage Imp. 1,379,057 0 1,379,057 0 Cannon Rd, Reach 3, Frontage Imp. 3,123,955 0 3,123,955 0 Basin BJB and Storm Drain Line BJA 1,361,536 0 1,361,536 1,361,536 Total Project Cost $21,772,858 $640,394 $21,132,464 $1 1,372,874 Less Contribution by Calavera(3) $1,483,393 Total Bonded Cost $9,889,48 1 Source: Galen N. Peterson. (1) (2) Includes costs associated with Benefit Area No. 1 and Benefit Area No. 2. Funded from Benefit Area No. 1. Remainder of costs to be contributed by Calavera (a portion of which is subject to reimbursement by benefited properties outside of the Assessment District) or paid from assessments to be levied in Benefit Area No. 2 Amount of special benefit to certain parcels. (3) -1 6- Draft of 4/6/04 Environmental Compliance The Improvements and the development in the Assessment District are subject to the California Environmental Quality Act (“CEQA). Under CEQA, a project which may have a significant effect on the environment and which is to be carried out or approved by a public agency, must comply with a comprehensive environmental review process. Generally, the implementation of CEQA entails three separate phases. The first phase consists of a preliminary review of a project to determine whether it is subject to CEQA. The second phase involves preparation of an initial study to determine whether an environmental impact report (“EIR”) or negative declaration is required. An EIR must be prepared when the public agency determines that it can be fairly argued, based on substantial evidence, in light of the whole record, that a project may have a significant effect on the environment. A negative declaration may be prepared when no substantial evidence exists in light of the whole record that the project may have a significant environmental impact. A mitigated negative declaration may be prepared if the initial study identifies a potentially significant effect for which the project’s proponent, before public release of a proposed negative declaration, has made or agrees to make project revisions that clearly mitigate the effects. The third phase is preparation of an EIR, if the project may have a significant environmental effect or of a mitigated negative declaration if no significant effects will occur. The Assessment District was deemed to be a “project” subject to the requirements of CEQA since the levy of assessments and the issuance of bonds secured by such assessments were to be committed to a specific project which may result in a potentially significant physical impact on the environment. On January 15, 2002, the City Council adopted Resolution No. 2002-016 which certified the EIR, CEQA findings of fact, statements of overriding considerations, a mitigation monitoring and reporting program, and approving a general plan amendment, master plan amendment, Zone 7 Local Facilities Management Plan Amendment, zone change, master tentative map and hillside development permit within the Calavera Hills Master Plan on property generally located south of the City of Oceanside and west of Lake Calavera in the northeast quadrant of the City. The EIR approved by the City Council included all of the Improvements. Potentially significant impacts in the areas of air quality, biological resources, cultural resources and hydrology/water quality will be mitigated through the incorporation of mitigation measures contained in the above documents, which are on file with and can be reviewed at the Planning Department. -1 7- Draft of 4/6/04 AERIAL PHOTO [TO COME] -1 8- Draft of 4/6/04 THE ASSESSMENT DISTRICT The City and the Assessment District The City was incorporated in 1952, and currently serves an area of approximately 42 square miles with an estimated 2004 population of 90,300. The City is located on the Pacific Ocean in northern San Diego County (the “County”), approximately 35 miles north of the City of San Diego. See “APPENDIX E - GENERAL ECONOMIC AND DEMOGRAPHIC IN FORMAT10 N”. Benefit Area No. 1 of the Assessment District includes 689 proposed residential units, located in nine distinct Villages, 2 community facilities, and several homeowners association recreation lots. Benefit Area No. 2 of the Assessment District includes the Robertson Ranch East development, consisting of approximately 500 proposed residential units, community recreation and several homeowners’ association recreation lots. Assessments levied on property in Benefit Area No. 2 will not secure the Bonds, and any bonds issued in connection with Benefit Area No. 2 will not be secured by the assessments levied in Benefit Area No. 1. See “OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. 1” herein for a description of certain development within the Assessment District. Allocation of Assessments In order to relate costs of the Improvements to the various properties specially benefiting therefrom, all properties that stand to specially benefit from the construction of the Improvements, vacant or occupied, subdivided or unsubdivided, have been assessed a portion of the costs by the Assessment Engineer. In general, the total special benefit costs are spread in proportion to the special benefits that are derived by each parcel in the Assessment District. The costs determined to be of general benefit by the Assessment Engineer are being contributed by Calavera, through a reduction in the purchase price of the Improvements to be paid by the City, pursuant to the Acquisition Agreement. The base objective of the assessment spread is to distribute costs over the entire area within the Assessment District, in proportion to the special benefits that are derived by each assessment number from the Improvements. The total assessment levied against each assessment number is composed of its share of the Improvement construction costs, plus the proportional share of the Assessment District contingencies and incidental expenses. The Assessment Engineer identified seven components of the Improvements, and each property that specially benefited from a particular component of the Improvements was assigned a share in the overall cost of that portion. The allocation of costs reflected the fact that some groups of properties benefited in a different manner than others. Prepayments None of the assessments have been prepaid. Any future repayments will be used to redeem Bonds prior to maturity. See “THE BONDS - Redemption” herein. -1 9- A map showing the boundaries of the Assessment District and the parcels therein is included in the Engineer’s Report attached hereto as shown in APPENDIX A. Availability of Public Utilities The Assessment District is served by the following public utilities: Electricity: Natural Gas: Water and Sewer: San Diego Gas and Electric San Diego Gas and Electric City of Carlsbad Description of the Property The property in Benefit Area No. 1 is owned by (i) McMillin Ravinia LLC and McMillin Montara, LLC, both of which are subsidiaries of McMillin, and which own lots currently expected to be developed into 217 single-family units, and (ii) Cal El LLC, a Delaware limited liability company, and Calavera W LLC, a Delaware limited liability company, both of which are subsidiaries of Brookfield, and which own lots currently expected to be developed into 366 future single-family units (collectively, the “Developers”). The Developers have approved final subdivision maps dividing the property subject to the assessment into 331 lots for 331 single- family detached units, and 8 lots for 252 single-family attached condominium units. The Developers anticipate constructing all 583 single-family dwelling units for sale to individual homeowners. In addition, one parcel is owned by CIC Calavera, L.P., which lot is to be developed into 106 multi-family units. An amount equal to the assessments which would have been levied on this parcel is being contributed by Calavera, through a reduction in the reimbursement of the costs of the Improvements, and therefore no assessment is being levied on this property. All land on which assessments have been levied in Benefit Area No. 1 is fully entitled. See “OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. 1” for a description of development within the Assessment District. The property in Benefit Area No. 2 of the Assessment District is owned by Calavera and does not currently have full entitlement. Develpment of the property in Benefit Area No. 1 is not conditioned in any way on development of the property in Benefit Area No. 2. Overlapping Debt Several local agencies providing public services have outstanding bonds or other indebtedness which constitute overlapping indebtedness within the Assessment District. See also “SECURITY FOR THE BONDS - Priority of Lien herein. The direct and overlapping debt of the property within the Assessment District subject to the assessment is shown in the table below. The table excludes obligations with no lien on property, such as tax and revenue anticipation notes, lease obligations and revenue bonds. See “SPECIAL RISK FACTORS-Future Overlapping Indebtedness” herein for a discussion of the ability of other public agencies to levy assessments and special taxes on property within the Benefit Area No. 1. The reference in the following table to the outstanding indebtedness within Benefit Area No. 1 reflects the current estimated principal amount of the Bonds. -20- TABLE NO. 2 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) STATEMENT OF DIRECT AND OVERLAPPING DEBT (as of ,2004) BENEFIT AREA NO. 1 DISTRICT NO. 2003-01 [TO COME] Source: California Municipal Statistics, Inc. Table 3 below sets forth estimated overall tax rates projected to be applicable to a single-family residential units in Benefit Area No. 1 based on the Fiscal Year 2003/04 tax rate and the estimated annual assessment installments in Fiscal Year 2004/05. -21- rc 0 00000 00000 ZZddddd sssssss Draft of 4/6/04 Status of Development Within Assessment District The following table shows a summary of property subject to the assessment within the Assessment District, and the amount of the assessment attributable to each Village. -23- rc 0 h c w U 0 0 0 u3 I a . z 0 - d Draft of 4/6/04 Ownership of Property Within Benefit Area No. 1 The following table illustrates the current property ownership within Benefit Area No. 1, and the total assessment allocated to such owners’ properties. This information should not be construed to suggest that the Bonds are personal obligations of the owners of the property. The ownership of the parcels is subject to change. The assessments are not personal obligations of the current owners of the property or of any subsequent landowners: Moreover, there is no requirement that the assessment be prepaid upon transfer of ownership. The Bonds are secured solely by the assessments and other assets pledged therefor under the Indenture. See “SECURITY FOR THE BONDS” and “SPECIAL RISK FACTORS” herein. TABLE NO. 5 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 OWNERSHIP SUMMARY(1)(2) ASSESSMENT DISTRICT NO. 2003-01 Assessment Percent Owner Units Acres - Lien of Lien Cal E-I LLC 252 72.536 $4,830,672 37.7% McMlllin Montara, LLC 102 62.450 1,734,436 13.5 Calavera W LLC 114 37.030 3,209,194 25.0 McMillin Ravinia, LLC - 115 52.490 3,052,544 - 23.8 Totals 583 224.506 $1 2,826,846 100.0% Source: Galen Peterson, Assessment Engineer; Bruce W. Hull & Associates. (1) (2) Preliminary, subject to change. Includes only property subject to lien of assessments. For a description of the Developers, see “OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. 1” herein. For a map of the property within the Assessment District, see APPENDIX A hereto. OWNERSHIP AND VALUE OF PROPERTY WITHIN BENEFIT AREA NO. I The Developers The following general information regarding ownership of parcels in the Assessment District has been provided by the Developers. This information is included because it may be relevant to an informed evaluation of the security for the Bonds. Neither the City or the Underwriter makes any representation as to the completeness or accuracy of this information. No representation is made as to the accuracy of adequacy of such information relating to the Developers, or as to the experience, abilities or financial resources of the Developers. No assurance can be given that the development projects will be completed as anticipated, or that ownership of one or more of such parcels will not be changed or that the projects planned by the Developers will occur, or will occur in a timely manner. See the section of this Official Statement entitled “SPECIAL RISK FACTORS -- Failure to Develop Land. ” This information -25- should not be construed to suggest that the Bonds or the assessments securing the Bonds are personal obligations of the landowners or that in the event of a default a deficiency action against the landowners is an available remedy. Cal E 1 LLC and Calavera W LLC. Cal E 1 LLC, a Delaware limited liability company and Calavera W LLC, a Delaware limited liability company, are wholly owned by Brookfield San Diego Holdings LLC, a Delaware limited liability company. Brookfield San Diego Holdings LLC is a 90% owned subsidiary of Brookfield Homes Holdings Inc., a California corporation. Brookfield Homes Holdings Inc. is a wholly owned subsidiary of Brookfield Homes Corporation, a Delaware corporation (“Brookfield Homes”). Brookfield Homes, through its subsidiaries, operates in five markets: the San Francisco Bay Area, Orange County/Los Angeles, San Diego/Riverside; Sacramento in California, and Northern Virginia. The company has been building homes and developing land in these markets since the mid-1990’s. The company is publicly traded and its head office is in Del Mar, California. In 2003, Brookfield Homes ranked within the top twenty largest homebuilders in the United States based on the number of homes sold. Brookfield Homes is listed on the NYSE under the ticker symbol “BHS”. Brookfield Homes is subject to the informational requirements of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and in accordance therewith files reports, proxy statements and other information with the SEC. Financial information about Brookfield Homes is included in documents filed with the SEC, particularly its Annual Report on Form 10-K and its most recent quarterly Report on Form 10-Q. All documents subsequently filed by Brookfield Homes pursuant to the requirements of the Exchange Act after the date of this Official Statement will be available for inspection in the same manner as described above. Such reports, proxy statements and other information may be inspected and copied at the public reference facilities maintained by the SEC at prescribed rates at 450 Fifth Street, N.W., Washington, D.C. 20549 and at the SEC’s regional offices at Northwestern Atrium Center, 500 West Madison Street, Suite 1400, Chicago, Illinois 60661. In addition, the aforementioned material may also be inspected at the offices of the NYSE at 20 Broad Street, New York, New York 10005. Brookfield Homes’ Internet home page is located at www.brookfieldhomes.com. This Internet addresses is included for reference only and the information on such Internet site is not a part of this Official Statement or incorporated by reference into this Officia! Statement. No representation is made in this Official Statement as to the accuracy or adequacy of the information contained on any Internet site. McMillin Ravinia LLC. and McMillin Montara, LLC. McMillin Ravinia LLC. and McMillin Montara, LLC, both of which are subsidiaries of the McMillin Companies LLC (“McMillin”). McMillin is a privately held entity beneficially owned entirely by the McMillin family headed by Macey L. “Corky” McMillin. Corky McMillin started the McMillin organization in 1960 as a real estate development and construction company. Today, the Corky McMillin Companies operate in five areas including land development, home building, commercial, realty and mortgage. The home building segment has included the construction of town houses, condominiums, detached homes and also develop master planned communities. The Corky McMillin Companies is San Diego’s largest and oldest privately-owned, locally-based developer of mixed-use projects. Corky McMillin is the present Chairman of The Corky McMillin Companies. For Fiscal Year 2003, total home closings exceeded 1,245 units. The Corky McMillin Companies’ Internet home address is located at mcmillin.com. This Internet address is included for reference only and the information on this Internet site is not a part of this Official -26- Statement or incorporated by reference into this Official Statement. No representation is made in this Official Statement as to the accuracy or adequacy of the information contained on any Internet site. The Corky McMillin Companies are currently involved or have recently (within the past two years) been involved in the following residential development projects: -27- Neighborhood Location Units Calavera Hills K (Montera) Carlsbad X (Ravinia) Carlsbad Central Valley Ashton Park Hanford Bo nte rra Tulare Cameron Creek Visalia Foxwood Tulare Tierra Del Sol Tulare Imperial Valley El Dorado Estates Calexico Las Brisas North Calexico Las Brisas South Calexico Parkside Estates Brawley West Reflections El Centro Liberty Station Admiralty Row Point Loma Anchor Cove Point Loma Beacon Point Point Loma McMillin Lomas Verdes Auburn Lane Chula Vista Jasmine Chula Vista Mandalay Chula Vista Sienna Chula Vista Morgan Hill Artessa Temecula Crista1 Temecula Rolling Hills Ranch Chambord Chula Vista Fairhaven Chula Vista StoneBridge Estates Mill Creek Scripps Ranch Temeku Hills Brookhaven Temecula Castle Pines Temecula Cypress Point Temecula Legends Temecula Northwind Temecula Vista Pacifica Somerset Chula Vista Suncrest Chula Vista Tradewinds Chula Vista Westview Chula Vista 102 115 160 86 126 169 163 90 226 73 227 91 80 140 129 92 126 101 163 116 116 114 121 109 140 85 121 186 196 144 127 116 98 Average Lot Close of Size First Last Unit (Square Feet) Move-Ins (Expected) 4,000 4,000 8,100 8,100 8,100 8,100 8,100 6,000 6,000 6,000 6,000 6,000 3,600 N/A (Condo) 2,900 5,000 4,000 6,000 5,000 5,000 5,500 7,200 6,000 5,000 4,250 6,950 6,700 5,800 6,950 6,600 5,500 5,900 6,200 12/03 05/04 10102 10/01 04/02 04/02 04/02 07/02 07/02 06/02 01/02 07/02 07/03 07/03 05/03 10103 12/03 10103 12/03 7/04 8/04 07/03 07/03 11/03 10100 06/02 05/01 02/00 08/99 10101 10/01 10102 04/02 6/04 7/05 02/06 06/04 01/04' 06/04 07/05 12/03' 12/05 09/03 12/05 12/03' 11/04 03/05 04/05 10105 05/06 12/05 10106 07/05 11/05 07/05 08/05 06/06 12/02' 12/03' 01/03' 02/03' 10102' 03/03' 04/03' 08/04 07/03' Price Range From the High $500,000~ From the High $500,000~ From the $130,000~ From the Mid $1 70,000s From the $130,000~ From the $180,000~ From the Low $130,000~ From the Mid $100,000~ From the Low $1 00,000s From the Low $1 00,000s From the Low $1 00,000s From the Mid $1 00,000s From the Mid $700,000~ From the High $300,000~ From the Low $600,000~ Low to Mid $400,000~ Low to High $300,000~ Mid to High $400,000~ From the Mid $400,000~ From the High $300,000~ From the High $400,000~ From the High $400,000~ From the Low $400,000~ From the Low $500,000~ From the Mid $200,000~ From the Mid $300,000~ From the Low $300,000~ From the Mid $200,000~ From the High $200,000~ From the High $300,000~ From the Mid $300,000~ From the Low $300,000~ From the Mid $300,000~ Source: McMillin Companies LLC Actual. -2a- Plan of Development Cal E 1 LLC. The multi-family, attached tri-plex development which constitutes Cat E 1 LLC’s project within Benefit Area No. I, together with the estimated unit sizes and base sales price range is set forth below. Estimated Estimated Base Villane Unit Size Sales Price Ranue Units E- 1 1,363-1,535 High $300,000 to high-$400,000 117 U 1,363-1,535 High $300,000 to high-$400,000 135 The final maps for Village E-I was received in October, 2003, and grading and infrastructure improvements are expected to be completed in April, 2004. The final map for Village U was recorded in December, 2003, and grading and infrastructure improvements are expected to be completed by the end of 2004. Construction of models commenced in January, 2004, with closings expected to commence in the fourth quarter of 2004 for the homes located in Village E-I, and in the third quarter of 2005 for the homes located in Village U. Cal E 1 LLC estimates that the units in Village E-I have a projected absorption rate of 30 units per quarter, commencing the first quarter of 2004, and that the project in Village U has a projected absorption rate of 30 units per quarter, commencing the first quarter of 2005. Cal E 1 LLC expects to finance construction of in-tract improvements and housing units through internal resources and short-term loans which currently total $24,279,000. Completion of improvements and the cost of home construction (including funds needed to pay the assessments when due) have been and are expected to continue to be provided by internal resources, home sales and commercial borrowing. An additional $22,000,000 revolving home construction loan is currently being negotiated. All loans are or will be secured by the property in Villages E-I and U. All existing loans have been obtained from Union Bank of California. Calavera W LLC. The single-family, detached development which constitutes Calavera W LLC’s project within the Assessment District, together with the estimated lot sizes, unit sizes and base sales price range is set forth below. Min. Estimated Estimated Base Villaue Lot Size Unit Size Sales Price Ranqe Units W 4,000 sq. ft. 1,648-2.776 $425,000 to $550,000 114 The final maps for Village W was recorded in December, 2003, and grading and infrastructure improvements are expected to be completed in August, 2004. Construction of models is anticipated to begin in May, 2004, with closings expected to commence in the fourth quarter of 2004. Calavera W LLC estimates that the units in Village W have a projected absorption rate of 12 units per quarter, commencing the third quarter of 2004. Calavera W LLC expects to finance construction of in-tract improvements and housing units through internal resources and a short-term loan which currently totals $14,340,000. This short-term loan is secured by the property in Village W, and has been obtained from Wells Fargo Bank, National Association. Completion of improvements and the cost of home construction (including funds needed to pay the assessments when due) have been and are -29- expected to continue to be provided by internal resources, home sales and commercial borrowing. An additional revolving home construction loan is expected to be negotiated, which will be secured by the property in Village W. McMillin Montara, LLC. The single-family, detached development which constitutes McMillin Montara, LLC’s project within the Assessment District, together with the estimated lot sizes, unit sizes and base sales price range is set forth below. Min. Estimated Estimated Base Village Lot Size Unit Size Sales Price Range Units K 4000 Sq. ft. 1,658-2,691 $524,990 to $607,990 84 L-2 4000 Sq. ft. 1,658-2,691 $524,990 to $607,990 14 R 4000 Sq. ft. 1,658-2,691 $524,990 to $607,990 4 The final maps for Villages K and L-2 were recorded in July, 2003, and grading and infrastructure improvements are complete. The final map for Village R was recorded on April 6, 2004, and grading and infrastructure improvements for this village are expected to be completed by , 200-. Construction of 3 models was completed as of January 30, 2003, and 31 homes are currently under construction in Village K. Sales commenced in the first quarter of 2004 for the homes located in Village K, with 29 homes sold to date, and commenced in the first quarter of 2004 for the homes located in Village L-2 and in the third quarter of 2004 for the homes located in Village R. McMillin Montara, LLC estimates that the units in Village K have a projected absorption rate of 10 units per quarter, commencing the first quarter of 2004, that the project in Village L-2 has a projected absorption rate of 22 units per quarter, commencing the first quarter of 2004 and that the project in Village R has a projected absorption rate of 4 units per quarter, commencing the third quarter of 2004. McMillin Montara, LLC financed its site acquisition and development costs through internal resources and a short-term revolving loan in the initial principal amount of $15,385,000 ,secured by its property in Villages K, L-2 and R, which it has obtained from Bank of the West. McMillin Montara, LLC has also obtained a short-term home construction revolving loan in the amount of $1 9,500,000 from Bank of the West. McMillin Ravinia, LLC. The single-family, detached development which constitutes McMillin Ravinia, LLC’s project within Benefit Area No. 1, together with the estimated lot sizes, unit sizes and base sales price range is set forth below. Estimated Estimated Estimated Base Village Lot Size Unit Size Sales Price Range Units X (Ravinia) 5,000 sq. ft. 1,643-2,712 $500,000’~ to $600,000’~ 115 The final map for Village X (Ravinia) was recorded in October, 2003, and grading and infrastructure improvements are expected to be completed in May, 2004. Construction of models is anticipated to begin in May, 2004, with sales expected to commence in the third quarter of 2004. McMillin Ravinia, LLC estimates that the units in Village X (Ravinia) have a projected absorption rate of 10 units per quarter, commencing the third quarter of 2004. McMillin Ravinia, LLC financed its site acquisition and development costs through a short-term loan of $1 6,500,000 from IndyMac Bank. A short-term home construction revolving -30- loan in the amount of approximately $20,000,000 is currently being negotiated with IndyMac Bank, and is expected to be finalized by the second quarter of 2004. Developer Representations In connection with the issuance of the Bonds, the Developers have made the following representations: s None of the Developers have been delinquent in the payment of any ad valorem property taxes, special assessments or special taxes in any material amount on their respective property in the Assessment District or their other projects; e None of the Developers are currently in material default on any loans, lines of credit or other obligation related to their development in the Assessment District or any of their other projects which default would in any way materially and adversely affect their ability to develop their respective property in the Assessment District as described in the Official Statement or to pay the assessment for which they are responsible; s Each of the Developers is solvent and none of the Developers have filed bankruptcy or been declared bankrupt, or have any proceeding pending or to their actual knowledge threatened in which they may be adjudicated as bankrupt, or discharged from any or all of their respective debts or obligations; and s No action, suit, proceeding, inquiry or investigation at law or in equity, before or by any court, regulatory agency, public board or body, is pending or threatened in any way seeking to restrain or to enjoin the development of their respective property within the Assessment District. Market Absorption Study Empire Economics, the market absorption consultant (the “Market Absorption Consultant”) has prepared a market analysis of the property in Benefit Area No. 1 in its Market Absorption Study, dated February IO, 2004 (the “Market Absorption Study”). The Market Absorption Study is attached hereto as APPENDIX C. Based upon its analysis of the expected demographic and economic trends, the Market Absorption Consultant estimated Benefit Area No. 1 is expected to accommodate the residential units at build-out by the end of 2007 (assuming closings commence in the third quarter of 2004). The Market Absorption Consultant also confirmed the reasonableness of the minimum residential pricing anticipated by the Developers. The Market Absorption Consultant‘s estimated absorption rates were considered, but not necessarily followed, by the Appraiser when it estimated values of the property within Benefit Area No. 1. The Market Absorption Study is subject to a number of assumptions and limiting conditions. See APPENDIX C - “MARKET ABSORPTION STUDY” for a discussion of the assumptions and limiting conditions of the Market Absorption Study. Appraised Value of Property Within Benefit Area No. 1 In connection with the issuance of the Bonds, the District authorized Bruce W. Hull & Associates, Ventura, California (the “Appraiser“ ), to prepare an appraisal report dated March -31- 15, 2004 (the “Appraisal”), indicating that the value of the land in Benefit Area No. 1 owned by the Developers (the “Appraisal Parcels”) as of March 1, 2004. Appraisal is set forth in APPENDIX B hereto. According to the Appraisal, the aggregate fair market value of the Appraisal Parcels subject to the limiting conditions set forth therein, totals $1 14,540,000. The Appraiser’s valuation assumes fee simple ownership of the property, subject to the levy of the assessments and the levy of special taxes by Community Facilities District No. 3 of the Carlsbad Unified School District and Community Facilities District No. 1 of the City, and reflects the Appraiser’s estimation of the market value of all the Appraised Parcels. In considering the estimates of value evidenced by the Appraisal, it should be noted that the Appraisal is based upon a number of standard and special assumptions which affect the estimates as to value. See APPENDIX B. The Appraisal sets forth the Appraiser’s opinion as to value as of March 1, 2004 based upon data available at that time, consequently it does not reflect any changes to value that might have occurred due to occurrences after the Appraisal was prepared or which may occur in the future. The Appraiser’s valuation assumes fee simple ownership of the property, and reflects the Appraiser’s estimation of the bulk sale of the undeveloped parcels. Included among the assumptions made in the Appraisal are assumptions that no conditions exist that are not discoverable through normal, diligent investigation which would affect the use and the value of the property and that no hazardous materials which may cause a loss in value of the property exist within the property appraised. The Appraiser did not observe any hazardous material in Benefit Area No. 1; however, it expressly disclaims in the Appraisal any expertise with respect to detection of such substances or responsibility for such substances. The Appraiser assumes no responsibility for building permits, zoning changes, engineering or other services or duties connected with legally utilizing the property. The information contained herein is a summary only of certain information contained in the Appraisal, and such information and the information contained in APPENDIX B hereto are qualified in their entirety by the complete Appraisal. The Appraiser has determined that the market value of land within Benefit Area No. 1 owned by the Developers is at least equal to $1 14,540,000 (see APPENDIX B hereto for a copy of the Appraisal). The assessments allocated to these properties total $12,826,846 . Consequently, the aggregate appraised value of these properties is 8.93* times the assessments levied on such properties. The following is a summary of the property owned by the Developers within Benefit Area No. 1, along with the allocation of assessments to such property and the estimated value-to-lien ratios. Preliminary, subject to change. * -32- Gi- Y n 7 Y W (3 g4 ad > 3 QI i a, a, S cs) c W .- SS a- a, .a, as? TABLE NO. 7 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. I SUMMARY OF APPRAISED VALUE OF PROPERTY BY OWNER(1)(2) ASSESSMENT DISTRICT NO. 2003-01 Appraised Value-to Percent - Lien of Lien Owner - Units Value - Lien Cal E-I LLC McMlllin Montara, LLC Calavera W LLC McMillin Ravinia, LLC 252 $27,700,000 $4,830,672 5.73 37.7% 102 29,990,000 1,734,436 17.29 13.5 114 27,900,000 3,209,194 8.69 25.0 - 115 28,950,000 3,052,544 - 9.48 - 23.8 Totals 583 $1 14,540,000 $12,826,846 8.93 100.0% Source: Bruce W. Hull & Associates; Galen Peterson, Assessment Engineer. (1) (2) Preliminary, subject to change. Includes only property subject to lien of assessments. The following table illustrates to assessed value assigned by the County Assessor to the property in Benefit Area No. 1 subject to the levy of unpaid assessment. TABLE NO. 8 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 SUMMARY OF ASSESSED VALUE OF PROPERTY BY VILLAGE(I)(2) ASSESSMENT DISTRICT NO. 2003-01 Villaqe E- 1 K L-2 R U w X Totals Total FY 2003/04 Assessed Value - Lien $3,395,865 $1,930,813 137,810 1,407,257 0 243,633 32,366 83,546 2,899,859 - 3,209,194 - 3,052,544 $1 2,826,846 - Source: California Municipal Statistics, Inc.; Galen Peterson, Assessment Engineer. (1) (2) Preliminary, subject to change. Includes only property subject to lien of assessments. There is no assurance that, in the event of a foreclosure sale for a delinquent assessment installment, any bid would be received for such property or that any bid received would be sufficient to pay such delinquent installment. See the section herein entitled “SPECIAL RISK FACTORS.” -34- In comparing the appraised value of real property within Benefit Area No. 1 and the principal amount of the Bonds, it should be noted that only real property upon which there is a delinquent assessment can be foreclosed, and the real property within Benefit Area No. 1 cannot be foreclosed upon as a whole to pay delinquent assessments. In any event, individual parcels may be foreclosed upon to pay delinquent installments of the assessments levied only against such parcels. SPECIAL RISK FACTORS General Under the provisions of the 1915 Act, assessment installments, from which funds for the payment of annual installments of principal of and interest on the Bonds are derived, will be billed to properties against which there are unpaid assessments on the regular property tax bills sent to owners of such properties. Such assessment installments are due and payable, and bear the same penalties and interest for non-payment, as do regular property tax installments. Therefore, the unwillingness or inability of a property owner to pay regular property tax bills as evidenced by property tax delinquencies may also indicate an unwillingness or inability to make regular property tax payments and assessment installment payments in the future. In order to pay debt service on the Bonds, it is necessary that unpaid installments of assessments on land within Benefit Area No. 1 are paid in a timely manner. Should the installments not be paid on time, the City has established a Reserve Fund which is required to be maintained in the amount of the Reserve Requirement, to cover delinquencies in the payment of assessments. The assessments are secured by a lien on the parcels of land and the City can institute foreclosure proceedings to sell land in Benefit Area No. 1 with delinquent installments for the amount of such delinquent installments in order to obtain funds to pay debt service on the Bonds. Failure by owners of the parcels to pay installments of assessments when due, depletion of the Reserve Fund, or the inability of the City to sell parcels which have been subject to foreclosure proceedings for amounts sufficient to cover the delinquent installments of assessments levied against such parcels may result in the inability of the City to make full or punctual payments of debt service on the Bonds, and Bondowners would therefore be adversely affected. The Bonds are not secured by the general taxing power of the City, the County, or the State or any political subdivision of the State, and neither the City, the County, nor the State nor any political subdivision of the State has pledged its full faith and credit for the payment thereof. Unpaid assessments do not constitute a personal indebtedness of the owners of the lots and parcels within Benefit Area No. 1. There is no assurance the owners will be able to pay the assessment installments or that they will pay such installments even though financially able to do so. -35- Limited Obligation of the City Upon Delinquency If a delinquency occurs in the payment of any assessment installment, the City has a duty only to transfer into the Redemption Fund the amount of the delinquency out of the Reserve Fund and to undertake judicial foreclosure proceedings to recover such delinquencies. This duty of the City is continuing during the period of delinquency, until reinstatement, redemption, or sale of the delinquent property. There is no assurance that funds will be available for this purpose and if, during the period of delinquency, there are insufficient funds in the Reserve Fund, a delay may occur in payments to the owners of the Bonds. If there are additional delinquencies after exhaustion of funds in the Reserve Fund, the City is not obligated to transfer into the applicable Redemption Fund the amount of such delinquency out of any other available moneys of the City. THE CITY’S LEGAL RESPONSIBILITIES WITH RESPECT TO SUCH DELINQUENT INSTALLMENTS ARE LIMITED TO ADVANCING THE AMOUNT THEREOF SOLELY FROM ANY AVAILABLE MONEYS IN THE RESERVE FUND AND TO UNDERTAKING JUDICIAL FORECLOSURE PROCEEDINGS TO RECOVER SUCH DELINQUENCIES. THIS DUTY OF THE CITY TO ADVANCE FUNDS IS CONTINUING DURING THE PERIOD OF DELINQUENCY ONLY TO THE EXTENT OF FUNDS AVAILABLE FROM THE RESERVE FUND UNTIL REINSTATEMENT, REDEMPTION, OR SALE OF THE DELINQUENT PROPERTY. IN ACCORDANCE WITH SECTION 8769(b) OF THE 1915 ACT, THE CITY HAS DETERMINED THAT IT WILL NOT ADVANCE FUNDS FROM ITS TREASURY TO CURE ANY DEFICIENCY IN THE REDEMPTION FUND. Bankruptcy and Foreclosure The payment of property owners’ assessments and the ability of the City to foreclose the lien of a delinquent unpaid assessment pursuant to the foreclosure covenant, may be limited by bankruptcy, insolvency, or other laws generally affecting creditors’ rights or by the laws of the State relating to judicial foreclosure. See “SECURITY FOR THE BONDS.” The various legal opinions to be delivered concurrently with the delivery of the Bonds (including Bond Counsel’s approving legal opinion) will be qualified, as to the enforceability of the various legal remedies, by bankruptcy, reorganization, insolvency or other similar laws affecting the rights of creditors generally. Although bankruptcy proceedings would not cause the assessments to become extinguished, bankruptcy of a property owner could result in a delay in procuring Superior Court foreclosure proceedings. Such delay would increase the likelihood of a delay or default in payment of the principal of, and interest on, the Bonds and the possibility of delinquent tax installments not being paid in full. Concentration of Property Ownership The Developers are currently responsible for payment of approximately 100% of the total unpaid assessments (see “THE ASSESSMENT DISTRICT - Ownership of Property in the Assessment District” herein). Because of this concentration of ownership of land in Benefit Area No. 1, the timely payment of the Bonds depends upon the willingness and ability of the Developer to pay the assessments with respect to its property when due. The only assets of the Developers within Benefit Area No. 1 which constitute security for the Bonds is the -36- Developers’ respective real property holdings located within Benefit Area No. 1 and subject to the assessment. See “Bankruptcy and Foreclosure” above and “SECURITY FOR THE BONDS - Covenant to Commence Superior Court Foreclosure” herein. Failure to Develop Land The property within Benefit Area No. 1 subject to the assessment lien includes a significant amount of vacant land, although it is in various stages of development. The incentive for certain property owners in Benefit Area No. 1 to pay their assessment installments when due could be reduced if the development potential of their property is diminished. No assurance can be given that such development potential of the vacant land in Benefit Area No. 1 will not be diminished. The development potential of the vacant land in Benefit Area No. 1 is based, in part, on the assumption that discretionary approvals to build a home, or in some cases, to further subdivide land and build several homes can be obtained from the appropriate governmental agencies. The future development of the land within Benefit Area No. 1 may be adversely affected by existing or future governmental policies, or both, restricting or controlling the development of land in Benefit Area No. 1. See also “Future Land Use Regulations and Growth Control Initiatives” below. There can be no assurance that the owners of the vacant land in Benefit Area No. 1 will be able to secure all of the necessary discretionary approvals necessary to develop their properties. A failure to be able to secure those discretionary approvals could reduce the desire of the property owners to pay their annual assessment installments when due. In addition to reducing the ability and/or willingness of the owners of the vacant land in Benefit Area No. 1 to make assessment installment payments when due, a reduction of the development potential of the land could adversely affect land values and reduce the proceeds which could be collected at a foreclosure sale in the event that assessment installments are not paid when due. See “Land Value” below. Except as described herein, no property owner has provided the City with any information about its development plan, its financial resources for such plan, its experience or its abilities, nor has any such property owner participated in any other way in the issuance of the Bonds. Furthermore, the City has not made, and will not make, any investigation of any property owner. Therefore, no representation is made herein as to the exp,erience, abilities or financial resources of any such property owner or as to the likelihood that any such property owner will be successful in developing its property. Purchasers of the Bonds should not assume that any property owner will have the experience, abilities or financial resources necessary to successfully develop such property. A failure to complete final development of such property would likely make the resale thereof more difficult, thereby limiting diversification of ownership. Such lack of diversification could be perceived as adversely affecting the security for the Bonds, which could reduce the value and marketability thereof. Future Land Use Regulations and Growth Control It is possible that future growth control initiatives could be enacted by the voters or future local, State or Federal land use regulations could be adopted by governmental agencies and be made applicable to the development of the vacant land within Benefit Area No. 1 with the effect of negatively impacting the ability of the Owners of such land to complete the -37- development of such land if they should desire to develop it. This possibility presents a risk to prospective purchasers of the Bonds in that an inability to complete desired development increases the risk that the Bonds will not be repaid when due. The owners of the Bonds should assume that any reduction in the permitted density or significant increase in the cost of development of the vacant land due to more restrictive land use regulations would cause the values of the vacant land within Benefit Area No. 1 to decrease due to diminished development potential. A reduction in land values increases the likelihood that in the event of a default in payment of assessment installments a foreclosure action will result in inadequate funds to repay the Bonds when due. See “Land Value” below. Under current State law, it is generally accepted that proposed development is not exempt from future land use regulations until building permits have been issued and substantial work has been performed and substantial liabilities have been incurred in good faith reliance on the permits. The property securing a significant majority of the assessments is currently undeveloped, although most of it is in various stages of development. Because future development of this property in Benefit Area No. 1 will occur over time, if at all, the application of future land use regulations to the development of the vacant land could cause significant delays and cost increases not currently anticipated, thereby reducing the development potential of the property and the ability or willingness of owners of such land to pay the assessment installments when due or causing land values of such land within Benefit Area No. 1 to decrease substantially. Land Development Costs In order to develop saleable space on unimproved property, the owners of such property may need to construct public and private improvements in addition to those being financed with the proceeds of the Bonds. The cost of any remaining public and private in-tract, on-site and off-site improvements would likely increase the public and private debt for which the land within the City is security. This increased debt could reduce the ability or desire of the property owners to pay the annual assessments levied against the property. In that event there could be a default in the payment of principal of, and interest on, the Bonds. Unavailability of City Funds As discussed in the section “SECURITY FOR THE BONDS,” if a delinquency occurs in the payment of any assessment, the City has the duty to transfer the amount of such delinquent assessment from the Reserve Fund into the Redemption Fund. If there are additional delinquencies after exhaustion of the Reserve Fund, the City has no direct or contingent liability for payment of the Bonds in the event of default in the payment of an assessment installment but does have the duty to undertake judicial foreclosure as covenanted in the Indenture. The City will establish a Reserve Fund and initially deposit therein a portion of Bond proceeds. As discussed in “SECURITY FOR THE BONDS - Establishment of Special Funds and Accounts” herein, if a delinquency occurs in the Redemption Fund, the City will transfer to the Redemption Fund an amount from the Reserve Fund equal to such delinquency. There is no assurance that the balance in the Reserve Fund will always be adequate to make such transfer to the Redemption Fund in the event of delinquent assessment installments. If, during the period of delinquency, there are insufficient funds in the Reserve Fund to make up any deficiency in the Redemption Fund, a delay may occur in payments to the owners of the Bonds. -38- Factors Which May Affect Land Development and Property Value Development in Benefit Area No. 1 as well as the property value may be affected by changes in the general economic conditions, fluctuations in the real estate market, and other factors. In addition, the development of unimproved parcels may be subject to future federal, state and local regulations. Approval may be required from various agencies from time to time in connection with the layout and design of proposed development in Benefit Area No. 1, the nature and extent of public improvements, land use, zoning and other matters. Failure to meet any such future regulations or obtain approvals in a timely manner could delay or adversely affect development in Benefit Area No. 1. Land Value The value of land within Benefit Area No. 1 is an important factor in determining the investment quality of the Bonds. If a property owner defaults in the payment of assessment installments, the City’s only remedy is to commence foreclosure proceedings in an attempt to obtain funds to pay the delinquent assessment. The Appraisal Report summarize the Appraiser’s opinion with respect to the current value of the land within Benefit Area No. 1. The Appraisal should be read in its entirety for an explanation of the Appraiser’s methodology and the underlying assumptions and the conditions limiting the valuation conclusions of the Appraiser. Prospective purchasers of the Bonds should not assume that the property within Benefit Area No. 1 could be sold for the appraised amount at a foreclosure sale for delinquent assessments. The actual value of the property within Benefit Area No. 1 is subject to future events which might render invalid the basic assumptions of the Appraiser that the property within Benefit Area No. 1 can be sold or developed and absorbed. Many factors could prevent or delay the development or sale of the property within Benefit Area No. 1. While the property within Benefit Area No. 1 has received final map, other than four proposed lot splits in Village -, and is currently being developed, a portion of the property remains undeveloped and is subject to a number of contingencies which could slow or prevent future development. Many factors could prevent or delay the development or sale of the property within Benefit Area No. 1. Additionally, development in Benefit Area No. 1 may be negatively affected by changes in general conditions, fluctuations in the real estate market and other factors. Consequently, no assurance can be given that the property within Benefit Area No. 1 will be developed as planned, and in assessing the investment quality of the Bonds, prospective purchasers should evaluate the risks of non-completion discussed below. First, undeveloped land and land subject to development constraints is less valuable than such land in a developed condition and provides less valuable security to the bond owners should it be necessary for the City to foreclose due to the nonpayment of assessments. Second, if unimproved property within Benefit Area No. 1 remains undeveloped, the number of likely purchasers at a foreclosure sale, in the event the City forecloses the lien of a delinquent unpaid assessment on such property, is likely to be reduced. Third, in addition to potentially reducing the ability and willingness of the landowner to pay assessment installments, a slowdown on the development process could adversely affect -39- land values and reduce the proceeds received at the foreclosure sale in the event assessment installments are not paid when due. Fourth, the property within Benefit Area No. 1 is currently owned by the Developers, who are currently responsible for payment of approximately 100% of the annual aggregate assessment installments. Because of this concentration of ownership, the timely payment of the Bonds depends upon the willingness and ability of the Developers to pay their respective assessments on the unimproved land when due. A slowdown or stoppage in the continued development of Benefit Area No. 1 might reduce the willingness of the Developers, or any successor, to pay assessment installments on undeveloped property. *Endangered Species At present, the property within Benefit Area No. 1 is known to be inhabited by certain animal species which either the California Fish and Game Commission or the United States Fish and Wildlife Service has proposed for addition to the endangered species list. Furthermore, new species are proposed to be added to the State and federal protected lists on a regular basis. The City will need to obtain all necessary permits relating to the protection of wetlands and other biological resources necessary for full development of the Improvements (see “THE IMPROVEMENTS - Environmental Compliance” herein). Any action by the State or federal governments to protect species located on or adjacent to the unimproved property within Benefit Area No. 1 could negatively impact the ability of the owners of vacant land to develop such land. This, in turn, could reduce the likelihood of timely payment of the assessment installments levied against such vacant land and would likely reduce the value of such land and the potential revenues available at the foreclosure sale for delinquent assessment installments. While existing development within Benefit Area No. 1 has conformed to current standards and permit requirements, there can be no guaranty that these standards and requirements will not change, and make future development more difficult or expensive. See “Failure to Develop Land” and “Land Value” herein. Earthquakes and Natural Disasters The market value of the land and improvements within the Assessment District can be adversely affected by a variety of factors, particularly those which may affect infrastructure and other public improvements and private improvements of the parcels and the continued habitability and enjoyment of such public and private improvements. Such additional factors include, without limitation, geologic conditions (such as earthquakes), topographic conditions (such as earth movements and floods) and climatic conditions (such as droughts and fire hazard). The properties within Benefit Area No. 1 are not impacted by the 100-year flood. Portions of the properties within Benefit Area No. 2 of the Assessment District lie within the area inundated by the 100-year flood, including portions of Cannon Road, College Boulevard and Retention Basin BJB. All of the proposed Assessment District improvements have been designed to withstand or, in the case of Retention Basin BJB, mitigate the impacts of the 100- year flood in accordance with City and Federal Emergency Management Agency (FEMA) requirements. Portions of the future developable areas of the properties within Benefit Area No. 2 also lie within the areas inundated by the 100-year flood. All future development within these areas will be required to raise development pads above the level of the 100-flood and to * To be discussed. -40- otherwise mitigate flood impacts to a level of non-significance in accordance with City and FEMA requirements as a condition of development of the property. The seismic risks to a structure are dependent upon several factors, including: the distance of the structure from the fault, the character of the earthquake, the nature of construction, and the geologic conditions underlying a structure. Ground surface rupture tends to occur along lines of previous faulting, where fault displacement intersects the ground surface. Displacement may either occur suddenly during an earthquake or it may occur slowly as the fault “creeps” over a long period of time. The Assessment District is not in an earthquake fault zone as designated by the California State Division of Mines and Geology. These factors are taken into account in the design of public improvements and other infrastructure. Further, building codes require that these factors be taken account in the design of private improvements of the parcels, and the County has adopted the 1997 Uniform Building Code standards, with some modifications, with regards to seismic standards. Design criteria in any of these circumstances are established upon the basis of a variety of considerations and may change, leaving previously designed improvements unaffected by more stringent subsequently established criteria. In general, design criteria reflect a balance between the present costs of protection and the future costs of lack of protection, based in part upon a present perception of the probability that the condition will occur and the seriousness of the condition should it occur. Consequently, neither the absence of nor the establishment of design criteria with respect to any particular condition means that the builder has evaluated the condition and has established design criteria in the situations in which such criteria are needed to preserve value, or has established such criteria at levels that will preserve value. To the contrary, it is expected that one or more of such conditions may occur and may result in damage to improvements of varying seriousness, that the damage may entail significant repair or replacement costs and that repair or replacement may never occur either because of the cost or because repair or replacement will not facilitate habitability or other use, or because other considerations preclude such repair or replacement. Under any of these circumstances, the actual value of the parcels in the Assessment District may well depreciate or disappear notwithstanding the establishment of design criteria for any such condition. Earthquake insurance is available, but many property owners elect not to purchase it. Damage or destruction to property within the Assessment District caused by earthquake or other natural disasters could result in the failure of the owner of property within the Assessment District to pay the assessments and could result in a significant reduction in the value of property within the Assessment District, with no source of funds for reconstruction. Hazardous Substances While governmental taxes, assessments and charges are a common claim against the value of a taxed parcel, other less common claims may be relevant. One of the most serious in terms of the potential reduction in the value that may be realized to pay the assessment is a claim with regard to a hazardous substance. In general, the owners and operators of a parcel within the Assessment District may be required by law to remedy conditions of the parcel relating to releases or threatened releases of hazardous substances. The federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, sometimes referred to as “CERCLA” or “Superfund Act,” is the most well known and widely applicable of these laws, but California laws with regard to hazardous substances are also stringent and similar. Under many of these laws, the owner (or operator) is obligated to remedy a hazardous -41 - substance condition of property whether or not the owner (or operator) has anything to do with creating or handling the hazardous substance. The effect therefore, should any of the parcels within the Assessment District be affected by a hazardous substance, is to reduce the marketability and value of the parcel by the costs of remedying the condition, because the owner is obligated to remedy the condition. Further, such liabilities may arise not simply from the existence of a hazardous substance but from the method of handling it. All of these possibilities could significantly affect the value of a property that is realizable upon a delinquency and foreclosure. The City is not aware of any hazardous substances located within Benefit Area No. 1. Benefit Area No. 2 of the Assessment District was historically used for agricultural purposes. Pursuant to the environmental studies done for the Assessment District, near surface soils were found to contain pesticides within the graded area of Cannon Road and College Boulevard. With the approval of the County of San Diego Department of Environmental Health, these pesticide-impacted soils were excavated and utilized as deep-seated fill material within the constructed roadbeds for Cannon Road and College Boulevard. Subsequent sampling and analysis demonstrate that the material does not pose a measurable threat to public health or to the environment. A similar approval from the State Regional Water Quality Control Board is pending. The future developable parcels within Benefit Area No. 2 will likely have similar agricultural byproducts in their near surface soils. Such conditions are not unusual for developments within the North San Diego County area. The City will require as part of the environmental mitigation measures for the future development of the parcels within Benefit Area No. 2, that all such agriculturally related hazardous substances are disposed of or otherwise mitigated in accordance with all governmental regulations. Future Overlapping Indebtedness The ability of an owner of land within the Assessment District to pay the assessments could be affected by the existence of other taxes and assessments imposed upon the property subsequent to the date of issuance of the Bonds. In addition, other public agencies whose boundaries overlap those of the Assessment District could, without the consent of the City, and in certain cases without the consent of all of the owners of the land within the Assessment District, impose additional taxes or assessment liens on the property within the Assessment District to finance public improvements to be located inside of or outside of the Assessment District. The assessment and each installment thereof and any interest and penalties thereon constitute a lien against the parcels on which they were imposed until the same are paid. Pursuant to the 1913 Act, the lien of the assessment is subordinate to all fixed special assessment liens imposed prior to the original assessment upon the same property, but has priority over all private liens and over all fixed special assessment liens created against the property after imposition of the lien of the original assessment. Such lien is coequal to and independent of the lien for general taxes and any lien imposed under the Mello-Roos Community Facilities Act of 1982, as amended. See “THE ASSESSMENT DISTRICT - Overlapping Debt” for a discussion of existing overlapping debt in the Assessment District. -42- No Acceleration Provision The Bonds do not contain a provision allowing for the acceleration of the Bonds in the event of a payment default or other default under the terms of the Bonds. Ballot Initiatives From time to time, initiative measures qualify for the State ballot pursuant to the State’s constitutional initiative process and those measures could be adopted by California voters. The adoption of any such initiative might place limitations on the ability of the State, the City, the County or other local agencies to increase revenues or to increase appropriations or on the ability of the landowners to complete the development of the vacant land within the City. See “Factors Which May Affect Land Development and Property Value” above. See also “Proposition 21 8” below. Proposition 21 8 On November 5, 1996, the voters of the State approved Proposition 21 8, the so-called “Right to Vote on Taxes Act.” Proposition 218 added Articles XlllC and XlllD to the State Constitution, which contain a number of provisions affecting the ability to the City to levy and collect both existing and future taxes, assessments and property related fees and charges. On November 5, 1996, the voters of the State approved Proposition 218, the “Right to Vote on Taxes Act.” Proposition 218 added Articles XlllC and XlllD to the State Constitution, which contain a number of provisions affecting the ability of the City to levy and collect both existing and future taxes, assessments, fees and charges. Article XlllC removes limitations on the initiative power in matters of local taxes, special taxes, assessments, fees and charges. In the case of the unpaid assessments which are pledged as security for payment of the Bonds, the laws of the State provide a mandatory, statutory duty of the City and the County Auditor to post installments on account of the unpaid assessments to the property tax roll of the County each year while any of the Bonds are outstanding, commencing with property tax year 2004/05, in amounts equal to the principal of and interest on the Bonds coming due in the succeeding calendar year. The City believes that the initiative power cannot be used to reduce or repeal the levy of the assessments which are pledged as security for payment of the Bonds or to otherwise interfere with performance of the mandatory, statutory duty of the City and the County Auditor with respect to the unpaid assessment installments which are pledged as security for payment of the Bonds. The City further believes that the administrative and substantive provisions of Proposition 21 8 do not materially adversely affect the levy of the assessment. The interpretation and application of Proposition 21 8 will ultimately be determined by the courts with respect to a number of the matters discussed above, and it is not possible at this time to predict with certainly the outcome of such determination. Enforceability of Remedies The remedies available to the Paying Agent, the City, or the Owners of the Bonds upon any nonpayment of assessment installments are in many respects dependent upon judicial actions, which are often subject to discretion and delay. Under existing constitutional and -43- statutory law and judicial decisions, including specifically Title 11 of the United States Code (the federal bankruptcy code) and relevant banking and insurance law, the remedies provided in the 1915 Act and the 1913 Act may not be readily available or may be limited. The various legal opinions to be delivered concurrently with the delivery of the Bonds, including Bond Counsel’s approving legal opinion, will be qualified as to the enforceability of the various legal instruments by limitations imposed by bankruptcy, reorganization, insolvency, or other similar laws affecting the rights of creditors generally, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases, and to the limitations on legal remedies in the State of California. Loss of Tax Exemption As discussed in this Official Statement under the caption “TAX MATTERS,” interest on the Bonds could become includable in gross income for purposes of federal income taxation retroactive to the date the Bonds were issued, as a result of future acts or omissions of the City in violation of its covenants in the Indenture. Should such an event of taxability occur, the Bonds are not subject to a special redemption and will remain outstanding until maturity or until redeemed under one of the other redemption provisions contained in the Indenture. Absence of Market for the Bonds; No Rating No application has been made for a credit rating for the Bonds, and it is not known whether a credit rating could be secured either now or in the future for the Bonds. There can be no assurance that there will ever be a secondary market for purchase or sale of the Bonds, and from time to time there may be no market for them, depending upon prevailing market conditions, the financial condition or market position of firms who may make the secondary market and the financial condition of the City and the Assessment District. CONTINUING DISCLOSURE The City has covenanted for the benefit of owners of the Bonds to provide certain financial information and operating data relating to the City by not later than 270 days after the end of the City’s fiscal year (which fiscal year presently ends June 30) in each year commencing with its report for the 2003/04 Fiscal Year (the “Annual Report”) and to provide notices of the occurrence of certain enumerated events. The Annual Report will be filed by the City with each Nationally Recognized Municipal Securities Information Repository. The notices of material events will be filed by the City with the Municipal Securities Rulemaking Board. These covenants have been made in order to assist the Underwriter in complying with Securities Exchange Commission Rule 15c2-12(b)(5). The specific nature of the information to be contained in the Annual Report or the notices of material events by the City is summarized in “APPENDIX G - FORM OF CONTINUING DISCLOSURE AGREEMENTS.” The City has never failed to comply in any material respect with an undertaking under the Rule to provide annual reports or notices of material events.* * To be confirmed. -44- The Developers have covenanted in separate Developer Continuing Disclosure Agreements, the form of which is set forth in APPENDIX G (collectively, the “Developer Continuing Disclosure Agreements”), for the benefit of owners and beneficial owners of the Bonds, to provide certain information relating to such owner and the parcels within the District which it owns (each, a “Developer Semi-Annual Report”) by not later than May 15 and November 15 of each applicable year, commencing November 15, 2004 and to provide notices of the occurrence of certain enumerated events. The Developer Semi-Annual Reports will be filed by the Developers, or the applicable “Dissemination Agent” (as that term is defined in the Developer Continuing Disclosure Agreement) on behalf of the Developers, with the Repositories, with a copy to the Underwriter, the Paying Agent (if different than the Dissemination Agent) and the City. Any notice of a material event will be filed by the Developers, or by the Dissemination Agent on behalf of the Developers, with the Municipal Securities Rulemaking Board and the appropriate State repository, if any, with a copy to the Underwriter, the Paying Agent (if different than the Dissemination Agent) and the City. The specific nature of the information to be contained in the Developer Semi-Annual Reports or the notices of material events is set forth in the Developer Continuing Disclosure Agreements. The covenants of the Developers, in the respective Developer Continuing Disclosure Agreement have been made in order to assist the Underwriter in complying with the Rule; provided however a default under the Developer Continuing Disclosure Agreement will not, in itself, constitute an Event of Default under the Indenture. The sole remedy under the Developer Continuing Disclosure Agreements in the event of any failure of the Developers or the Dissemination Agent to comply with the applicable Developer Continuing Disclosure Agreement will be an action to compel specific performance. the Developers’ continuing disclosure obligations will terminate upon the occurrence of certain events, including when a Developer is subject to less than 20% of the assessment levy of the Assessment District for the then current Fiscal Year. Based on the estimated absorption such date is estimated to occur by the , and by the quarter of 200- for , based on estimated sales of homes to homeowners. quarter of 200- for The Developers have indicated that to their actual knowledge their Affiliates (as defined in the Developer Continuing Disclosure Agreement) have never failed to comply in any material respect with an undertaking under the Rule to provide annual or semi-annual reports or notices of material events.* ABSENCE OF MATERIAL LITIGATION There is no controversy or litigation now pending against the City, or, to the knowledge of its officers, threatened, restraining, or enjoining the formation of the Assessment District, the levy of the assessment or the issuance, sale, execution, or delivery of the Bonds or in any way contesting or affecting the validity of the Bonds. * To be confirmed. -45- TAX MAlTERS General In the opinion of Best Best & Krieger LLP, San Diego, California, Bond Counsel, under existing statutes, regulations, rulings and judicial decisions, interest on the Bonds is excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations. In the further opinion of Bond Counsel, interest on the Bonds is exempt from State of California personal income tax. Bond Counsel notes that, with respect to corporations, interest on the Bonds will be included as an adjustment in the calculation of the alternative minimum taxable income, which may affect the alternative minimum tax liability of such corporations. Bond Counsel’s opinion as to the exclusion from gross income of interest on the Bonds is based upon certain representations of fact and certifications made by the City and others and is subject to the condition that the City complies with all requirements of the Internal Revenue Code of 1986, as amended, and United States Treasury Regulations proposed or in effect with respect thereto (the “Code”) that must be satisfied subsequent to the issuance of the Bonds to assure that interest on the Bonds will not become includable in gross income for federal income tax purposes. Failure to comply with such requirements of the Code might cause interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issuance of the Bonds. The City has covenanted to comply with all such requirements. Bond Counsel’s opinion may be affected by action taken (or not taken) or events occurring (or not occurring) after the date hereof. Bond Counsel has not undertaken to determine, or to inform any person, whether any such actions taken or events are taken or do occur. Although Bond Counsel has rendered an opinion that interest on the Bonds is excluded from gross income for federal income tax purposes provided that the City continues to comply with certain requirements of the Code, the ownership of the Bonds and the accrual or receipt of interest on the Bonds may otherwise affect the tax liability of certain persons. Bond Counsel expresses no opinion regarding any such tax consequences. Accordingly, before purchasing any of the Bonds all potential purchasers should consult their tax advisors with respect to collateral tax consequences of the Bonds. See APPENDIX F hereto for the form of Bond Counsel’s opinion. APPROVAL OF LEGALITY The validity of the Bonds and certain other legal matters are subject to the approving opinion of Best Best & Krieger LLP, Bond Counsel. A complete copy of the proposed form of Bond Counsel opinion is contained in APPENDIX F hereto and is attached to the Bonds. Bond Counsel has undertaken no responsibility for the accuracy, completeness, or fairness of this Official Statement. Certain matters will be passed upon for the City by the City Attorney, and by Nossaman, Guthner, Knox & Elliott, LLP, as Disclosure Counsel. -46- NO RATING The City has not made, and does not contemplate making, an application to any rating agency for the assignment of a rating to the Bonds. UNDERWRITING Stone & Youngberg LLC (the “Underwriter”) has agreed to purchase the Bonds if and when issued pursuant to a contract of purchase by and between the City and the Underwriter for $ (representing the aggregate principal amount of the Bonds, less an Underwriter’s discount of $ , and [less net original discount] of [plus net original premium] $ ). The purchase contract pursuant to which the Underwriter is purchasing the Bonds provides that the Underwriter will purchase all of the Bonds if any are purchased. The obligation of the Underwriter to make such purchase is subject to certain terms and conditions set forth in such contract of purchase. The Underwriter may offer and sell the Bonds to certain dealers and others at prices different from the prices stated on the cover page of this Official Statement. The offering prices may be changed from time to time by the Underwriter. MISCELLANEOUS The foregoing summaries or descriptions of provisions of the 1915 Act, the 1913 Act, the Bonds, the Indenture, and all references to other materials not purporting to be quoted in full are only brief outlines of some of the provisions thereof and do not purport to summarize or describe all of the provisions thereof, and reference is made to said documents for full and complete statements of their provisions. The appendices hereto are a part of this Official Statement. Any statements in this Official Statement involving matters of opinion, whether or not expressly so stated, are intended as such and not as representations of fact. The Official Statement is not to be construed as a contract or agreement between the City and the purchasers or Owners of any of the Bonds. The execution and delivery of this Official Statement has been duly authorized by the City. CITY OF CARLSBAD By: Title: -47- APPENDIX A EXCERPTS FROM ENGINEER’S REPORT APPENDIX B SUMMARY OF THE APPRAISAL APPENDIX C MARKET ABSORPTION REPORT APPENDIX D SUMMARY OF THE INDENTURE APPENDIX E GENERAL ECONOMIC AND DEMOGRAPHIC INFORMATION The information in this section of the Official Statement is presented as general background data. The Bonds are payable solely from the proceeds of the assessments and other sources as described in the Official Statement. The taxing power of the City, the State of California, or any political subdivision thereof is not pledged to the payment of the Bonds. History and Location The City was incorporated in 1952, and currently serves an area of approximately 42 square miles with an estimated 2004 population of 90,300. The City is located on the Pacific Ocean in northern San Diego County (the “County”), approximately 35 miles north of the City of San Diego. The City has, since incorporation, been governed and operated under the Council-Manager form of government. The City Manager directs a work force of full and part-time employees and appoints department heads on the basis of specialized knowledge, experience and education in their area of responsibility. The City employees are members of the State Public Employees Retirement System (the “System”). The contributions to the System are current and no unfunded contractual liability exists for past services.* To be confirmed. * E- 1 Carlsbad Cannon Road POS (1 l).DOC The following provides miscellaneous statistical data for the City, as of June 30, 2003: Date of Incorporation Type of City Form of Government Area Population (CA Dept of Finance Report 01/01/03) Net Assessed Valuation CounciVManager July 16, 1952 General Law 42.19 sq. miles 90,271 $1 3,009,711,56 2 Streets: Number of Street Lights Miles of Streets Fire Protection: Number of Stations Number of Firefighters & Officers Police Protection: Number of Stations Number of Sworn Police Officers Municipal Water District: Number of Customers Number of Water Connections Average Daily Consumption (in Millions of Gallons) Miles of Lines and Mains Miles of Sewers Recreation and Culture: Number of Parks Acres of Parks (Improved Community & Special Use Areas) Acres of Open Space (Special Resource Areas & General Number of Pools Number of Libraries Number of Materials in Circulation City-Owned Open Space) Total Number of Authorized Full-Time City Employees Source: City of Carlsbad, Finance Department 6,336 295 6 73 1 107 76,730 24,500 400 18.6 149 39 295 490 1 2 31 9,032, 646 E-2 Carlsbad Cannon Road POS (1 l).DOC Population the City’s current population is approximately 90,300, and expects to be built out according to general plan estimates to a population of 120,000. Table 1 illustrates comparative population figures through 2002, the last year figures are available from the State. E-3 Carlsbad Cannon Road POS (1 l).DOC F N- N- r Assessed Valuation The following Table set forth assessed valuation growth in the City. The City receives only a portion of the total tax collections shown below. A portion of the basic 1% property tax rate is received by other taxing entities. CITY OF CARLSBAD ASSESSED VALUATION(1) (Fiscal Year Ending June 30) Total Percent Fiscal Total Total Assessed Change From Year Secured Unsecured Previous Year 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 $5,858,987,695 5,ai I ,751,594 5,673,354,814 5,676,061,219 6,232,883,670 7,154,426,710 8,675,347,964 I 0,2ag,a95,123 I I ,586,003,633 I 2,a01,430,765 $270,120,519 31 0,402,764 348,706,124 352,854,173 424,962,226 41 9,824,253 422,862,440 519,294,090 487,682,538 288,206,831 $6,129,108,214 5,961,561,645 6,160,457,718 7,579,388,936 9,035,172,217 10,712,757,563 12,105,297,723 13,289,113,303 5,986,463,983 6,585,737,843 -- (2.7%) 0.4 2.9 6.9 15.1 19.2 18.6 13.0 9.8 Source: County of San Diego Assessor’s Office (1) Excludes exemptions, unitary value and redevelopment incremental value. CITY OF CARLSBAD TEN LARGEST TAXPAYERS (June 30,2003) Taxpaver Callaway Golf Company Aviara Resort Associates La Costa Hotel & Spa Corporation Legoland California, Inc. Continuing Life Real Estate Collateral Mgmt. Co. Prentiss Properties Air Products 8, Chemicals H.G. Fenton Company Universe Institutional SSR Western MultiFamily, LLC Santa Fe Ranch LLC TOTAL: Tvpe of Business Manufacturer Resort & Golf Course Hotel & Health Spa Family Theme Park Senior Retirement Community Real Estate Real Estate Manufacturer Distribution Warehouse Residential Apartment Rentals Real Estate Residential Apartment Rentals Valuation $ 178,033,606 127,260,300 125,837,967 105,000,000 95,321,386 69,264,936 68,418,264 63,640,951 61,714,726 51,711,630 47,853,207 46,039,800 ' ... Source: San Diego County Assessor's Office and City Finance DwlfteR- $1,040,096,773 is 8.0% of the total assessed value in Fiscal Year 2002/03 of $13,009,711,562. Retail and Total Taxable Sales Retail sales in the City increased over 66.7% in the period of 1997 to 2002. Total sales in the City increased over 60.0% in the same period. The following table present the retail taxable transactions of the City and San Diego County for the calendar years 1997 through 2002. CITY OF CARLSBAD NUMBER OF PERMITS AND VALUATION OF TAXABLE TRANSACTIONS ($ in thousands) Retail Stores Total All Outlets No. Of Taxable No of Taxable Year Permits Transactions % Chanqe Permits Transactions % Chanqe 1997 838 $ 920,206 -- 2,830 $I ,206,670 -- 1998 91 1 1,077,897 17.1% 2,984 1,417,670 17.5% 1999 1,000 1,231,255 14.2 3,064 1,597,275 12.7 2000 1,166 1,381,409 12.2 3,249 1,790,215 12.1 2001 1,248 1,483,053 7.4 3,327 1,868,939 4.4 2002 1,328 1,534,421 3.4 3,512 1,930,892 3.3 Source: California State Board of Equalization c-2 COUNTY OF SAN DIEGO NUMBER OF PERMITS AND VALUATION OF TAXABLE TRANSACTIONS ($ in thousands) Retail Stores Total All Outlets No. Of Taxable No of Taxable Year Permits Transactions % Chanqe Permits Transactions Yo Chanqe 1997 32,381 $18,402,311 7.4% 77,192 $27,408,526 9.0% 1998 32,269 19,936,526 8.3 77,923 29,616,004 8.0 1999 34,095 22,235,683 11.5 79,120 32,752,405 10.6 2000 35,758 24,953,089 12.2 79,598 36,245,418 10.7 2001 36,753 26,263,338 5.2 80,248 37,699,333 4.0 2002 38,358 27,421,599 4.4 81,462 38,595,547 2.4 Source: California State Board of Equalization Construction Activity below. Building permit values for fiscal years 1993/94 through 2002/03 are shown CITY OF CARLSBAD RESIDENTIAL AND COMMERCIAL CONSTRUCTION ACTIVITY (Fiscal Year Ending June 30) Value of Year 1993194 1994195 1995196 1996197 1997198 1998199 I999100 2000101 2001102 2002103 Est. Fiscal Construction $ 71,057,243 145,344,099 162,116,427 305,247,426 479,909,805 588,527,417 468,596,775 513,763,904 272,671,912 265,175,025 Source: City of Carlsbad Planning Department Employment the Metropolitan Statistical Area (MSA) comprised of San Diego County. The following table sets forth information with respect to the labor force in general in the County of San Diego. The City has, historically, been primarily a residential community, and is part of c-3 - Year 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 COUNTY OF SAN DIEGO CIVILIAN LABOR FORCE, EMPLOYMENT AND UNEMPLOYMENT (1985 - 2002) Labor Force 967,200 1,010,900 1,059,400 1,126,300 1,172,100 1.201.800 1 ;189:900 1,201,000 1,226,300 1,235,100 1,226,200 1,245,700 1.281.600 Emploved 91 5,900 960,500 1,011,700 1,078,400 1 ,I 25,900 1,145,700 1,115,000 1,113,000 1,131,600 1,148,200 1,147,800 1 ,I 80,100 1.227.200 Unemployed 51,300 50,400 47,700 47,900 46,200 56,100 74,900 88,000 94,700 86,900 78,400 65,600 54.400 1998 1 :327:700 1 :287:700 40:OOO I999 2000 I~~ . ~~ . ~~ 1,361,600 i :319,600 1,404,900 1,362,900 ~. ,... 42,000 42,000 2001 1,424,900 1,379,200 45,700 2002* 1,473,100 1,410,700 62,400 * As of July 2002 (1) Unadjusted for season. Source: State of California Employment Development Department Unemployment Ratio(1) 5.3% 5.0 4.5 4.3 3.9 4.7 6.3 7.3 7.7 7.0 6.4 5.3 4.2 3.0 3.1 3.0 3.2 4.2 C-4 APPENDIX F FORM OF BOND COUNSEL OPINION APPENDIX G FORM OF CONTINUING DISCLOSURE AGREEMENTS APPENDIX H BOOK-ENTRY SYSTEM The information concerning DTC set forth herein has been supplied by DTC, and the City assumes no responsibility for the accuracy thereof. Unless a successor securities depository is designated pursuant to the Indenture, DTC will act as Securities Depository for the Bonds. The Bonds will be issued as fully-registered securities, registered in the name of Cede & Co., DTC’s partnership nominee, or such other name as may be requested by an authorized representative of DTC. One fully-registered Bond will be issued for each maturity of the Bonds, each in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC and Its Participants. DTC, the world’s largest depository, is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code and a ”clearing City” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 2 million issues of US. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments from over 85 countries that DTC’s participants (“Direct Participants”) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfer and pledges between Direct Participants’ accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both US. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation (“DTCC). DTCC, in turn, is owned by a number of Direct Participants of DTC and Members of the National Securities Clearing Corporation, Government Securities Clearing Corporation, MBS Clearing Corporation, and Emerging Markets Clearing Corporation. (NSCC, GSCC, MBSCC, and EMCC, also subsidiaries of DTCC) as well as by the New York Stock Exchange, Inc., the American Stock Exchange LLC, and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others, such as securities brokers and dealers, banks and trust companies and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly (“Indirect Participants”). DTC has Standard & Poor’s highest rating of “AAA.” The DTC Rules applicable to its Participants are on file with the Securities Exchange Commission. More information about DTC can be found at www.dtcc.com. Purchase of Ownership Interests. Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC’s records. The ownership interest of each actual purchaser of each Bond (“Beneficial Owner”) is in turn to be recorded on the Direct and Indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates F- 1 representing their ownership interests in the Bonds, except in the event that use of the book- entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC’s records reflect only the identity of the Direct Participants to whose accounts such securities are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. Notices and Other Communications. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. THE AGENCY AND THE TRUSTEE WILL NOT HAVE ANY RESPONSIBILITY OR OBLIGATION TO SUCH DTC PARTICIPANTS OR THE PERSONS FOR WHOM THEY ACT AS NOMINEES WITH RESPECT TO THE BONDS. Redemption notices shall be sent to DTC. If less than all of the Bonds within an issue are being redeemed, DTC‘s practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Voting Rights. Neither DTC nor Cede & Co. will consent or vote with respect to the Bonds unless authorized by a Direct Participant in accordance with DTC’s procedures. Under its usual procedures, DTC mails an Omnibus Proxy to an issuer as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts the Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Redemption Proceeds. Payments of principal and interest with respect to the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC‘s practice is to credit Direct Participants’ accounts on interest payment dates in accordance with their respective holdings shown on DTC‘s records unless DTC has reason to believe that it will not receive payment on the interest payment date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in “street name,” and will be the responsibility of such Participant and not of DTC nor its nominee, the Paying Agent, or the City, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, principal and interest to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC is the responsibility of the Paying Agent, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. THE TRUSTEE AND THE AGENCY SHALL NOT HAVE ANY RESPONSIBILITY OR OBLIGATION TO ANY DTC PARTICIPANT, ANY BENEFICIAL OWNER OR ANY OTHER PERSON CLAIMING A BENEFICIAL OWNERSHIP INTEREST IN THE BONDS UNDER OR THROUGH DTC OR ANY DTC PARTICIPANT, OR ANY OTHER PERSON WHICH IS NOT SHOWN ON THE REGISTRATION BOOKS OF THE TRUSTEE AS BEING AN OWNER OF F-2 BONDS, WITH RESPECT TO THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC OR ANY DTC PARTICIPANT; THE PAYMENT BY DTC OR ANY DTC PARTICIPANT OF ANY AMOUNT IN RESPECT OF THE PRINCIPAL OF, AND PREMIUM, IF ANY, OR INTEREST WITH RESPECT TO THE BONDS; ANY NOTICE WHICH IS PERMITTED OR REQUIRED TO BE GIVEN TO OWNER OF THE BONDS UNDER THE INDENTURE; THE SELECTION BY DTC OR ANY DIRECT OR INDIRECT PARTICIPANT OF ANY PERSON TO RECEIVE PAYMENT IN THE EVENT OF A PARTIAL REDEMPTION OF THE BONDS; ANY CONSENT OR OTHER ACTION TAKEN BY DTC AS OWNER OF THE BONDS; OR ANY OTHER PROCEDURES OR OBLIGATIONS OF DTC UNDER THE BOOK-ENTRY SYSTEM. SO LONG AS CEDE & CO. IS THE REGISTERED OWNER OF THE BONDS, AS NOMINEE OF DTC, REFERENCES HEREIN TO THE REGISTERED OWNERS OF THE BONDS SHALL MEAN CEDE & CO., AS AFORESAID, AND SHALL NOT MEAN THE BENEFICIAL OWNERS OF THE BONDS (EXCEPT FOR THE MATTERS UNDER THE CAPTION "TAX MATTERS HEREIN) The foregoing description of the procedures and record keeping with respect to beneficial ownership interests in the Bonds, payment of principal and interest with respect to the Bonds to DTC Participants or Beneficial Owners, confirmation and transfer of beneficial owner interest in such Bonds and other related transactions by and between DTC, the DTC Participants and the Beneficial Owner is based solely on information provided by DTC. Accordingly, no representations can be made concerning these matters, and neither the DTC Participants nor the Beneficial Owners should rely on the foregoing information with respect to such matters, but should instead confirm the same with DTC or the DTC Participants, as the case may be. Discontinuance of Book-Entry System. DTC may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the City or the Paying Agent. Under such circumstances, in the event that a successor securities depository is not obtained, Bonds are required to be printed and delivered as described in the Indenture. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Bonds will be printed and delivered as described in the Indenture and payment of interest to each Owner who owns of record $1,000,000 or more in aggregate principal amount of Bonds may be made to such Owner by wire transfer to such wire address within the United States that such Owner may request in writing for all Interest Payment Dates following the 15~'~ day after the Paying Agent's receipt of such request. F-3 Exhibit 4 BOND INDENTURE by and between THE CITY OF CARLSBAD and BNY WESTERN TRUST COMPANY as Paying Agent Dated as of May 1,2004 Relating to $ City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (Property Secured Only - No Issuer Liability) S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01\Bond IndentureDond Indenture [4.9.04].doc DRAFT 4/9/04 BOND INDENTURE THIS AGREEMENT (the “Indenture”) is dated and entered into as of May 1, 2004, by and between the City of Carlsbad, California, a municipal corporation (the “City”), and BNY Western Trust Company, a national banking association duly organized and existing under the laws of the United States, as Paying Agent (the “Paying Agent”). W ITNE S SETH: WHEREAS, the City Council of the City (the “City Council”) has formed Assessment District No. 2003-01 (College Boulevard and Cannon Road East), City of Carlsbad, County of San Diego, State of California (the “Assessment District”), and has levied an assessment on the property in the Assessment District pursuant to the provisions of the Municipal Improvement Act of 1913, Division 12 (commencing with Section 10000) of the California Streets and Highways Code, and provided for the issuance of bonds for the Assessment District pursuant to the Improvement Bond Act of 19 15 (the “Bond Act”), Division 10 (commencing with Section 8500) of the California Streets and Highways Code, to be secured by such assessment, to finance the design, construction and acquisition of public improvements for the benefit of the property within the Assessment District; and WHEREAS, pursuant to the Bond Act, the City Council adopted its Resolution No. which resolution, among other matters, authorized the issuance of Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”), in an aggregate principal amount of not to exceed $ , the unpaid amount of the assessment levied on parcels of property within Benefit Area No. 1 of the Assessment District, and provided that such issuance would be in accordance with the Bond Act and this Indenture, and authorized the execution hereof; and WHEREAS, it is in the public interest and for the benefit of the owners of the property within Benefit Area No. 1 of the Assessment District and the owners of the Bonds that the City enter into this Indenture to provide for the issuance of the Bonds, the disbursement of proceeds of the Bonds, and the administration and payment of the Bonds; and WHEREAS, the Bonds will be secured by and paid fi-om the assessments levied on the parcels of property within Benefit Area No. 1 of the Assessment District and the annual installments of such assessments collected with respect to such parcels; and WHEREAS, all things necessary to cause the Bonds, when executed by the City and authenticated by the Paying Agent and issued as in the Bond Act, the Resolution (as hereinafter defined) and this Indenture provided, to be legal, valid and binding special obligations of the City in accordance with their terms, and all things necessary to cause the authorization, execution and delivery of this Indenture and the authorization, execution, authentication and delivery of the Bonds, subject to the terms hereof, have in all respects been duly authorized; S:\Warren.Diven\Cities\City of Carlsbad\CannonCollege AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4l9f 042 NOW, THEREFORE, in consideration of the covenants and provisions herein set forth and for other valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto do hereby agree as follows: ARTICLE I AUTHORITY AND DEFINITIONS Section 1.01. Authority for this Indenture. This Indenture is entered into pursuant to the provisions of the Bond Act and the Resolution. Section 1.02. Indenture for Benefit of Bond Owners. The provisions, covenants and agreements herein set forth to be performed by or on behalf of the City shall be for the equal benefit, protection and security of the Owners. All of the Bonds, without regard to the time or times of their issuance or maturity, shall be of equal rank without preference, priority or distinction of any of the Bonds over any other thereof, except as expressly provided in or permitted by this Indenture. The Paying Agent may become the owner of any of the Bonds with the same rights it would have if it were not Paying Agent. Section 1.03. Definitions. Unless the context otherwise requires, the terms defined in this Section 1.03 shall, for all purposes of this Indenture, of any Supplemental Indenture, and of any certificate, opinion or other document herein mentioned, have the meanings herein specified. All references herein to “Articles,” “Sections” and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Indenture, and the words “herein,” “hereof,” “hereunder” and other words of similar import refer to this Indenture as a whole and not to any particular Article, Section or subdivision hereof. “Acquisition Agreement” means the AcquisitiodFinancing Agreement, dated as of December 11, 2002, by and between the City and Calavera Hills 11, LLC, as amended by the First Amendment thereto and as such agreement may be further amended fi-om time to time. “Annual Debt Service” means, for each Bond Year, the sum of (i) the interest due on the Outstanding Bonds in such Bond Year, assuming that the Outstanding Bonds are retired as scheduled, and (ii) the principal amount of the Outstanding Bonds scheduled to be paid. “Assessment” or “Assessments” means the assessment levied on the lots and parcels of property within Benefit Area No. 1 of the Assessment District by the adoption by the City Council of Resolution No. 2003-244 on September 16, 2003 and the recording of the assessment diagram and notice of assessment for the Assessment District with the County Recorder of the County of San Diego pursuant to Section 3 114 of the California Streets and Highways Code. “Assessment District” means Assessment District No. 2003-01 (College Boulevard and Cannon Road East), City of Carlsbad, County of San Diego, State of California. “Assessment Prepayment” means an amount received by the City from a property owner as a payment in full of the unpaid amount of the Assessment levied on his or her property. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01Wmd IndentureDond Indenture [4.9.04].doc DRAFT 4/91 043 “Assessment Revenues” means the revenues received by the City in each Fiscal Year from the collection of the annual installments of the unpaid Assessments, including penalties and interest on delinquent installments of the unpaid Assessments and proceeds from the sale of property for delinquent Assessment installments, but excluding the amounts of the annual assessments collected by the City for the payment of administration costs pursuant to Sections 8682, 8682.1 and 10204(f) of the California Streets and Highways Code and Assessment Prepayments. “Authorized Officer” means the Finance Director or any other officer or employee of the City authorized by the City Council or by an Authorized Officer, in each case as evidenced by a certificate delivered to the Paying Agent, to undertake the action referenced in this Indenture as required to be undertaken by an Authorized Officer. “Benefit Area No. 1” means the area within the District designated as Benefit Area No. 1 thereof as shown on the Assessment Diagram of the District filed September 17, 2003 in Book 37 of Maps of Assessment and Community Facilities Districts at Page 69 as Instrument Number 2003-1140382 in the office of the County Recorder of the County of San Diego. “Bond Act” means the Improvement Bond Act of 1915 being Division 10 (commencing with Section 8500) of the California Streets and Highways Code. “Bond Counsel” means any attorney or firm of attorneys acceptable to the City and nationally recognized for expertise in rendering opinions as to the legality and tax-exempt status of securities issued by public entities. “Bond Year” means the period beginning on the Closing Date and ending on September 2, 2005 and thereafter the period beginning on each September 3 and ending on the following September 2. “Bonds” means the Bonds at any time Outstanding under this Indenture. ‘‘Business Day” means any day other than (i) a Saturday or a Sunday or (ii) a day on which banking institutions in the State of California, the State of New York, or in the state in which the Paying Agent has its Principal Office are authorized or obligated by law or executive order to be closed. “City” means the City of Carlsbad, California, a municipal corporation. “City Treasurer” means the City Treasurer of the City. “Closing Date” means the date upon which there is an exchange of the Bonds for the proceeds representing payment of the purchase price of the Bonds by the Original Purchaser. “Code” means the Internal Revenue Code of 1986, as amended. S:\Wmen.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 044 “Costs of Issuance” means items of expense payable or reimbursable directly or indirectly by the City and related to the authorization, sale and issuance of the Bonds, which items of expense shall include, but not be limited to, printing costs, costs of reproducing and binding documents, including but not limited to the preliminary official statement and official statement regarding the Bonds, closing costs, filing and recording fees, initial fees and charges of the Paying Agent, including its first annual administration fee and the fees of its counsel, expenses incurred by the City in connection with the issuance of the Bonds and the formation of the Assessment District, bond (underwriter’s) discount, legal fees and charges, including the fees of Bond Counsel and counsel to the underwriter, financial advisor’s fees, charges for authentication, transportation and safekeeping of the Bonds and other costs, charges and fees in connection with the foregoing. “County” means the County of San Diego, California. “Debt Service” means the amount of interest and principal payable on the Bonds scheduled to be paid during the period of computation, excluding amounts payable during such period which relate to principal of the Bonds which are scheduled to be retired and paid before the beginning of such period. “Depository” means The Depository Trust Company, New York, NY, or any successor thereof, the depository for the Bonds. “Federal Securities” means any of the following which at the time of investment are legal investments under the laws of the State of California for the moneys proposed to be invested therein: (i) Cash; and (ii) Direct general obligations of the United States (including obligations issued or held in book entry form on the books of the Department of the Treasury of the United States), or obligations, the payment of principal of and interest on which is unconditionally guaranteed by the United States. “Finance Director” means the Finance Director of the City or the designee thereof, in each case as evidenced by a certificate delivered to the Paying Agent. Except where expressly provided otherwise herein, the Finance Director shall act for and on behalf of the City Treasurer in carrying out any duties and obligations of the “Treasurer” established pursuant to the Bond Act related to the issuance and administration of the Bonds. “Fiscal Year” means the twelve-month period extending from July 1 in a calendar year to June 30 of the succeeding year, both dates inclusive. “Improvement Fund” means the fund by that name established by Section 3.03(A) hereof. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1Dond IndentureU3ond Indenture [4.9.04].doc DRAFT 4/91 045 “Independent Financial Consultant” means a firm of certified public accountants, a financial consulting firm, a consulting engineering firm or an engineer which is not an employee of, or otherwise controlled by, the City. “Indenture” means this Indenture, as it may be amended or supplemented from time to time by any Supplemental Indenture entered into pursuant to the provisions hereof. “Information Services” means Financial Information, Inc.’s “Daily Called Bond Service,” 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 07302, Attention: Editor; Kenny Information Services’ “Called Bond Service,” 55 Broad Street, 28th Floor, New York, New York 10004; Moody’s Investors Service, Inc.’s “Municipal and Government,” 99 Church Street, 8th Floor, New York, New York 10007, Attention: Municipal News Reports; Standard & Poor’s Corporation’s “Called Bond Record,” 25 Broadway, 3rd Floor, New York, New York 10004; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other services providing information with respect to called bonds as the City may designate in an Officer’s Certificate delivered to the Paying Agent. “Interest Payment Dates” means March2 and September2 of each year, commencing September 2,2004. “Investment Agreement” means one or more agreements with respect to the investment of the proceeds of the Bonds to be entered into between the Paying Agent and an entity or entities whose long term unsecured obligations are rated in either of the two highest categories by Standard & Poor’s. “Investment Earnings” means all interest earned and any gains and losses on the investment of moneys in any fund or account created by this Indenture excluding interest earned and gains and losses on the investment of moneys in the Rebate Fund. “Maximum Annual Debt Service” means the greatest amount of Annual Debt Service for any Bond Year after calculation is made through the final maturity date of any Outstanding Bonds. “Moody’s” shall mean Moody’s Investors Service, Inc., a national rating service with offices in New York, New York. “Nominee” means CEDE & Co., the nominee of the Depository. “Officer’s Certificate” means a written certificate of the City signed by an Authorized Officer of the City. “Original Purchaser” means Stone & Youngberg LLC, as the first purchaser of the Bonds from the City. “Outstanding,” when used as of any particular time with reference to the Bonds, means (subject to the provisions of Section 8.04 hereof) all Bonds except: S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01\Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/91 046 (i) Bonds theretofore canceled by the Paying Agent or surrendered to the Paying Agent for cancellation; (ii) Bonds called for redemption which, for the reasons specified in Section 2.03 (G) hereof, are no longer entitled to any benefit under this Indenture other than the right to receive payment of the redemption price therefor; (iii) Bonds paid or deemed to have been paid within the meaning of Section 9.03 hereof; and (iv) Bonds in lieu of or in substitution for which other Bonds shall have been authorized, executed, issued and delivered by the City and authenticated by the Paying Agent pursuant to this Indenture or any Supplemental Indenture. “Owner” means any person who shall be the registered owner of any Outstanding Bond. “Paying Agent” means BNY Western Trust Company, the Paying Agent appointed by the City, acting as an independent Paying Agent with the duties and powers as herein expressly provided, its successors and assigns, and any other corporation or association which may at any time be substituted in its place, as provided in Section 7.01 hereof. “Permitted Investments” means: (i) Federal Securities; (ii) any of the following obligations of federal agencies not guaranteed by the United States: (a) debentures issued by the Federal Housing Administration; (b) participation certificates or senior debt obligations of the Federal Home Loan Mortgage Corporation or Farm Credit Banks (consisting of Federal Land Banks, Federal Intermediate Credit Bank or Banks for Cooperatives); (c) bonds or debentures of the Federal Home Loan Bank Board established under the Federal Home Loan Bank Act, bonds 6f any federal home loan bank established under said act and stocks, bonds, debentures, participations or other obligations of or issued by the Federal National Mortgage Association, the Student Loan Marketing Association, the Government National Mortgage Association and the Federal Home Loan Mortgage Corporation; and (d) bonds, notes or other obligations issued or assumed by the International Bank for Reconstruction and Development; (iii) interest-bearing demand or time deposits (including certificates of deposit) in federal or State of California chartered savings and loan associations or banks (including the Paying Agent and its affiliates), provided that (a) in the case of a savings and loan association, such demand or time deposits shall be fully insured by the Federal Deposit Insurance Corporation, or the unsecured obligations of such savings and loan association shall be rated in one of the two highest rating categories by a nationally recognized rating service, and (b) in the case of a bank, such demand or time deposits shall be fully insured by the Federal Deposit Insurance Corporation, or the unsecured obligations of such bank (or the unsecured obligations S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 047 of the parent bank holding company of which such bank is the lead bank) shall be rated in one of the two highest rating categories by a nationally recognized rating service; (iv) repurchase agreements collateralized by Federal Securities with a registered brokeddealer subject to Securities Investors Protection Corporation liquidation in the event of insolvency, or any commercial bank provided that: (a) the unsecured obligations of such bank shall be rated in one of the two highest rating categories by a nationally recognized rating service, or such bank shall be the lead bank of a bank holding company whose unsecured obligations are rated in one of the two highest rating categories by a nationally recognized rating service; (b) the most recent reported combined capital, surplus and undivided profits of such bank shall be not less than $100,000,000; and (c) the entity holding such repurchase agreement shall have a perfected first security interest in the collateral securities for the benefit of the City under the California Commercial Code or pursuant to the book entry procedures prescribed at 31 C.F.R. 306.1 et seq. or 31 C.F.R. 350.0 et seq.; (v) clause (iv) above; bankers acceptances endorsed and guaranteed by banks described in (vi) obligations, the interest on which is exempt fi-om federal income taxation under Section 103 of the Code and which are rated in one of the two highest rating categories by a nationally recognized rating service; (vii) money market funds registered under the Federal Investment Company Act of 1940, whose shares are registered under the Federal Securities Act of 1933, and having a rating by Standard & Poor’s of “AAAm-G,” “AAA-m” or “AA-m” and, if rated by Moody’s, rated “Aaa,” “Aal” or “Aa2” by Moody’s; (viii) units of a taxable government money market portfolio (including portfolios of the Paying Agent and its affiliates) comprised solely of obligations listed in clause (i) or (ii) above; (ix) Investment Agreements; (x) commercial paper of “prime” quality of the highest ranking or of the highest letter and numerical rating by Moody’s or Standard & Poor’s of issuing corporations that are organized and operating within the United States and have total assets in excess of $500,000,000 and have an “Aa,” “AA” or higher rating for the issuer’s debentures, other than commercial paper, as provided by Moody’s or Standard & Poor’s, respectively, and provided that purchases of eligible commercial paper may not exceed one-hundred eighty (1 80) days’ maturity nor represent more than ten (10) percent of the outstanding paper of an issuing corporation; (xi) any general obligation of a bank or insurance company whose long-term debt obligations are rated in one of the two highest rating categories of a nationally recognized rating service; and S:\Warren. Diven\Cities\City of Carlsbad\CannonCollege AD 2003-01 \Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/91 048 (xii) the Local Agency Investment Fund in the State Treasury of the State of California as permitted by the State Treasurer pursuant to Section 16429.1 of the California Government Code. “Principal Office” means with respect to the payment, registration, surrender, exchange or transfer of any Bond or Bonds, the principal corporate trust office of the Paying Agent in Los Angeles, California; provided, however, that for purposes of administering this Indenture, the principal office shall be the principal office at which the Paying Agent administers its corporate trust business in California which, as of the date of this Indenture, is at the address set forth in Section 9.06 hereof. “Proceeds,” when used with reference to the Bonds, means the aggregate principal amount of the Bonds, plus accrued interest and premium, if any, less original issue discount, if any. “Project” means the public improvements within and for the Assessment District as described in the Resolution of Intention. “Rebate Certificate” means the certificate delivered by the City upon the delivery of the Bonds relating to Section 148 of the Code, or any functionally similar replacement certificate. “Rebate Fund” means the fund by that name established by Section 6.02 hereof. “Record Date” means the fifteenth (15th) day of the month next preceding the applicable Interest Payment Date whether or not such day is a Business Day. “Redemption Fund” means the fund by that name established by Section 4.02(A) hereof. “Regulations” means the temporary and permanent regulations of the United States Department of the Treasury promulgated under the Code. “Reserve Fund” means the fund by that name established by Section4.03(A) hereof. “Reserve Requirement” means on any date in any Bond Year the lesser of (i) 10 percent of the proceeds of the sale of the Bonds, (ii) Maximum Annual Debt Service, or (iii) 125 percent of average Annual Debt Service. “Resolution of Issuance” means Resolution No. 2004 - -, adopted by the City Council on April 13,2004. “Resolution of Intention” means Resolution No. 2003 - 197, adopted by the City Council on July 15,2003. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 \Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/9/ 049 “Securities Depositories” means The Depository Trust Company, 71 1 Stewart Avenue, Garden City, New York 11530, Fax (516) 227-4039 or -4190; Midwest Securities Trust Company, Capital Structures - Call Notification, 440 South LaSalle Street, Chicago, Illinois 60605, Fax (3 12) 663-2343; Philadelphia Depository Trust Company, Reorganization Division, 1900 Market Street, Philadelphia, Pennsylvania 19103, Attention: Bond Department, Fax (214) 496-5058; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other securities depositories as the City may designate in an Officer’s Certificate delivered to the Paying Agent. “Standard & Poor’s’’ shall mean Standard & Poor’s Ratings Services, a division of The McGraw-Hill Companies, Inc., a national rating service with offices in New York, New York. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 04 10 ARTICLE I1 THE BONDS Section 2.01. Principal Amount; Desimation. The Bonds in the aggregate principal amount of $ are hereby authorized to be issued by the City for Benefit Area No. 1 of the Assessment District under and subject to the terms of the Resolution, this Indenture, the Bond Act and other applicable laws of the State of California. The Bonds shall be designated “City of Carlsbad, Assessment District No. 2003-01 (College Boulevard and Cannon Road East), Benefit Area No. 1 Limited Obligation Improvement Bonds (Property Secured Only - No Issuer Liability),” and shall be secured by the Assessments. Section 2.02. Terms of Bonds. (A) The Bonds. The Bonds shall be issued as fully registered bonds, without coupons, in the denominations of $5,000 or any integral multiple thereof, except a Bond which shall mature on September 2, 2005 and be issued in the principal amount of $ . TheBonds shall be lettered and numbered in a customary manner as determined by the Paying Agent. The Bonds shall be dated as of the Closing Date. (B) Maturities. The Bonds shall mature and become payable on September 2 of each year, as follows: Maturity Dates Principal Interest [September 2) Amounts Rates (C) Interest. The Bonds shall bear interest at the rates set forth in subsection(B) above payable on the Interest Payment Dates in each year. Interest shall be calculated on the basis of a 360-day year composed of twelve 30-day months. Each Bond shall bear interest from the Interest Payment Date next preceding the date of authentication thereof unless (i) it is authenticated after a Record Date and before the close of business on the next Interest Payment Date, in which event it shall bear interest from such Interest Payment Date, or (ii) it is authenticated on or before the Record Date preceding the first Interest Payment Date, in which event it shall bear interest from the Closing Date; provided, however, that if at the time of authentication of a Bond, interest is in default thereon, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon or from the Closing Date, if no interest has previously been paid or made available for payment thereon. (D) Method of Payment. Interest on the Bonds is payable by check of the Paying Agent mailed by first class mail, postage prepaid, on each Interest Payment Date, until the principal amount of a Bond has been paid or made available for payment, to the registered Owner thereof at such registered Owner’s address as it appears on the registration books maintained by the Paying Agent at the close of business on the Record Date preceding the Interest Payment Date. All Bonds paid by the Paying Agent pursuant to this subsection shall be canceled by the Paying Agent. Principal of, redemption premium, if any, and interest payable to any Owner of Bonds in aggregate principal amount of $1,000,000 or more will be paid, upon the S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01E3ond IndentureE3ond Indenture [4.9.04].doc DRAFT 4/91 04 1 1 written request of any such Owner in form and substance satisfactory to the Paying Agent, by wire transfer of immediately available funds to an account within the United States designated by such Owner on or before a Record Date. (E) CUSP Identification Numbers. “CUSP” identification numbers shall be imprinted on the Bonds, but such numbers shall not constitute a part of the contract evidenced by the Bonds. In addition, failure on the part of the City or the Paying Agent to use such CUSP numbers in any notice to the Owners shall not constitute an event of default or any violation of the City’s contract with the Owners and shall not impair the effectiveness of any such notice. Section 2.03. Redemption. (A) Optional Redemption. The Bonds maturing on and after September 2, 20 are subject to redemption prior to their stated maturity dates on September 2, 20- or on anyhterest Payment Date thereafter, on a pro rata basis among maturities (and by lot within any one maturity), in integral multiples of $5,000, at the option of the City from moneys derived by the City from any source, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Dates Redemption Prices September 2,20- and March 2,20- September 2,20- and March 2,20- September 2,20- and thereafter % 100 (B) Mandatory Redemption From Assessment Prepayments. The Bonds are subject to mandatory redemption prior to their stated maturity dates on any Interest Payment Date, as selected by the City, in integral multiples of $5,000, from moneys derived by the City from Assessment Prepayments, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Dates Redemption Prices September 2,2004 through March 2,20- September 2,20- and March 2,20- September 2,20- and March 2,20- September 2,20- and thereafter 103% 100% In selecting Bonds for redemption pursuant to this subsection (B), the City shall select such Bonds in such a way that the ratio of the principal amount of the Bonds in each maturity of the Bonds that will remain Outstanding to the aggregate principal amount of the Bonds that will remain Outstanding will be approximately the same as it was prior to the redemption of such Bonds, insofar as possible. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01\Bond IndentureBmd Indenture [4.9.04].doc DRAFT 4/91 04 1 2 (C) Sinkinn Fund Redemption. The Outstanding Bonds maturing on September 2, 20-, are subject to mandatory sinking fund redemption, in part, on September 2, 20-, and on each September 2 thereafter prior to maturity, by lot, at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date of redemption, without premium, from sinking fund payments as follows: Redemption Dates (September 2) Sinking Fund Payments The amounts in the foregoing schedule shall be reduced pro rata among redemption dates, in order to maintain substantially level Annual Debt Service, as directed in writing to the Paying Agent by an Authorized Officer, as a result of any prior partial redemption of the Bonds pursuant to subsection (A) or subsection (B) above. (D) Purchase of Bonds. In lieu of payment at maturity or redemption under this Section 2.03, moneys in the Redemption Fund may be used and withdrawn by the Paying Agent for purchase of Outstanding Bonds, upon the filing with the Paying Agent of an Officer’s Certificate requesting such purchase, at public or private sale as and when, and at such prices (including brokerage and other charges) as such Officer’s Certificate may provide, but in no event may Bonds be purchased at a price in excess of the principal amount thereof, plus interest accrued to the date of purchase. The Paying Agent shall be absolutely protected and shall incur no liability in relying on such an Officer’s Certificate. (E) Notice to Payinn Anent. An Authorized Officer shall give the Paying Agent written notice of the City’s intention to redeem Bonds not less than forty-five (45) days prior to the applicable redemption date. (F) Redemption Procedure bv Paving Anent. The Paying Agent shall cause notice of any redemption to be mailed by first class mail, postage prepaid, at least thirty(30) days but not more than sixty (60) days prior to the date fixed for redemption, to the Securities Depositories and to one or more Information Services selected by an Authorized Officer, and to the respective registered Owners of any Bonds designated for redemption, at their addresses appearing on the Bond registration books maintained by the Paying Agent at its Principal Office; but such mailing shall not be a condition precedent to such redemption and failure to mail or to receive any such notice, or any defect therein, shall not affect the validity of the proceedings for the redemption of such Bonds. Such notice shall state the date of such notice, the date of issue of the Bonds, the place or places of redemption, the redemption date, the redemption price and, if less than all of the then Outstanding Bonds are to be called for redemption, shall designate the CUSP numbers and Bond numbers of the Bonds to be redeemed, by giving the individual CUSP number and Bond number of each Bond to be redeemed, or shall state that all Bonds between two stated Bond numbers, both inclusive, are to be redeemed or that all of the Bonds of one or more maturities have been called for redemption, shall state as to any Bond called for redemption in part the portion of the principal of the Bond to be redeemed, shall require that such Bonds be then surrendered at the Principal Office of the Paying Agent for redemption at the said S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341U3ond IndentureU3ond Indenture [4.9.04].doc DRAFT 4/91 04 1 3 redemption price, and shall state that further interest on such Bonds will not accrue from and after the redemption date. The cost of the mailing of any such redemption notice shall be paid by the City. Upon the payment of the redemption price of Bonds being redeemed, each check or other transfer of funds issued for such purpose shall, to the extent practicable, bear the CUSIP number identifying, by issue and maturity, the Bonds being redeemed with the proceeds of such check or other transfer. In the event of an optional redemption pursuant to Section 2.03 (A) hereof or a mandatory redemption pursuant to Section 2.03(B) or a purchase of Bonds pursuant to Section 2.03(D) hereof, the City shall transfer or cause to be transferred to the Paying Agent for deposit in the Redemption Fund moneys in an amount equal to the redemption price of the Bonds being redeemed or the purchase price of the Bonds being purchased on or before the fifteenth (15th) day of the month preceding the Interest Payment Date upon which such Bonds are to be redeemed or the date upon which the Bonds are to be purchased, as the case may be. Whenever provision is made in this Indenture for the redemption of less than all of the Bonds, the Paying Agent shall select the Bonds for redemption in such a way that the ratio of Outstanding Bonds to issued Bonds shall be approximately the same in each maturity of the Bonds insofar as possible, and shall select Bonds for redemption within each maturity of the Bonds by lot. Upon surrender of Bonds redeemed in part only, the City shall execute and the Paying Agent shall authenticate and deliver to the Owner, at the expense of the City, a new Bond or Bonds, of the same maturity, of authorized denominations in aggregate principal amount equal to the unredeemed portion of the Bond or Bonds. (G) Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the redemption prices of the Bonds called for redemption, together with accrued interest to the date of redemption, shall have been deposited in the Redemption Fund, such Bonds shall cease to be entitled to any benefit under this Indenture other than the right to receive payment of the redemption price, and interest shall cease to accrue on the Bonds to be redeemed on the redemption date specified in the notice of redemption. All Bonds redeemed and purchased by the Paying Agent pursuant to this Section 2.03 shall be canceled by the Paying Agent. Section2.04. Form of Bonds. The Bonds, the Paying Agent’s certificate of authentication and the assignment to appear thereon shall be substantially in the forms, respectively, set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions as permitted or required by this Indenture. Section 2.05. Execution of Bonds. The Bonds shall be executed by the manual or facsimile signatures of the City Treasurer and the City Clerk of the City, who are in office on the S:\Warren.Diven\Cities\City of CarlsbadWannon-College AD 200341\Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/91 04 14 date of this Indenture or at any time thereafter. If any officer whose signature appears on any Bond ceases to be such officer before delivery of the Bond to the Owner, such signature shall nevertheless be as effective as if the officer had remained in office until the delivery of the Bond to the Owner. Any Bond may be signed and attested by such persons as at the actual date of the execution of such Bond shall be the proper officers of the City notwithstanding that on the nominal date of such Bond any such person shall not have been such officer of the City. Only such Bonds as shall bear thereon a certificate of authentication in substantially the form set forth in Exhibit A hereto, executed and dated by the Paying Agent, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of authentication of the Paying Agent shall be conclusive evidence that such Bonds have been duly authenticated, registered and delivered hereunder, and are entitled to the benefits of this Indenture. Section 2.06. Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the books required to be kept pursuant to the provisions of Section2.08 hereof, by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bond for cancellation, accompanied by delivery of a duly executed written instrument of transfer in a form approved by the Paying Agent. The cost for any services rendered or any expenses incurred by the Paying Agent in connection with any such transfer shall be paid by the City. The Paying Agent shall collect from the Owner requesting transfer of a Bond any tax or other governmental charge required to be paid with respect to such transfer. Whenever any Bond or Bonds shall be surrendered for transfer, the City shall execute and the Paying Agent shall authenticate and deliver a new Bond or Bonds of like aggregate principal amount. . No transfers of Bonds shall be required to be made (i) during the fifteen (1 5) days preceding the date established by the Paying Agent for selection of Bonds for redemption, or (ii) with respect to Bonds which have been selected for redemption. Section2.07. Exchange of Bonds. Bonds may be exchanged at the Principal Office of the Paying Agent only for a like aggregate principal amount of Bonds of authorized denominations and of the same maturity. The cost for any services rendered or any expense incurred by the Paying Agent in connection with any such exchange shall be paid by the City. The Paying Agent shall collect from the Owner requesting exchange of a Bond any tax or other governmental charge required to be paid with respect to such exchange. No exchanges of Bonds shall be required to be made (i) during the fifteen (15) days preceding the date established by the Paying Agent for selection of Bonds for redemption, or (ii) with respect to Bonds which have been selected for redemption. Section 2.08. Bond Re~ster. The Paying Agent shall keep, or cause to be kept, at its Principal Office sufficient books for the registration and transfer of the Bonds which books shall show the series, number, CUSP identification number, date of issuance, amount, rate of interest and Owner of each Bond and shall at all times be open to inspection by the City during S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/9/ 04 1 5 regular business hours upon reasonable notice; and, upon presentation for such purpose, the Paying Agent shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, the ownership of the Bonds as hereinbefore provided. Section 2.09. Temporary Bonds. The Bonds may be initially issued in temporary form exchangeable for definitive Bonds when ready for delivery. The temporary Bonds may be printed, lithographed or typewritten, shall be of such denominations as may be determined by the City, and may contain such reference to any of the provisions of this Indenture as may be appropriate. Every temporary Bond shall be executed by the City upon the same conditions and in substantially the same manner as the definitive Bonds. If the City issues temporary Bonds, it will execute and furnish definitive Bonds without delay and thereupon the temporary Bonds shall be surrendered, for cancellation, in exchange for the definitive Bonds at the Principal Office of the Paying Agent or at such other location as the Paying Agent shall designate, and the Paying Agent shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under this Indenture as definitive Bonds authenticated and delivered hereunder. Section 2.10. Bonds Mutilated,. Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City, at the expense of the Owner of said Bond, shall execute, and the Paying Agent shall authenticate and deliver, a replacement Bond of like tenor and principal amount in exchange and substitution for the Bond so mutilated, but only upon surrender to the Paying Agent of the Bond so mutilated. Every mutilated Bond so surrendered to the Paying Agent shall be canceled and destroyed by the Paying Agent. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Paying Agent and, if such evidence be satisfactory to it and indemnity satisfactory to it shall be given, the City, at the expense of the Owner, shall execute, and the Paying Agent shall authenticate and deliver, a replacement Bond of like tenor and principal amount in lieu of and in substitution for the Bond so lost, destroyed or stolen. The City or Paying Agent may require payment of a sum not exceeding the actual cost of preparing each replacement Bond delivered under this Section 2.10 and of the expenses which may be incurred by the City and the Paying Agent for the preparation, execution, authentication and delivery thereof. Any Bond delivered under the provisions of this Section 2.10 in replacement of any Bond alleged to be lost, destroyed or stolen shall constitute an original additional contractual obligation of the City whether or not the Bond so alleged to be lost, destroyed or stolen is at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds issued pursuant to this Indenture. Section 2.1 1. Special Obligation. All obligations of the City under this Indenture and the Bonds shall be special obligations of the City, payable solely from the Assessment Revenues. Neither the faith and credit nor the taxing power of the City (except to the limited extent set forth herein), the County or the State of California or any political subdivision thereof is pledged to the payment of the Bonds. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341Bmd Indenturemond Indenture [4.9.04].doc DRAFT 4/91 04 1 6 Pursuant to Section 8769 of the California Streets and Highways Code, the City Council of the City has determined in the Resolution of Intention that the City will not obligate itself to advance funds from the City treasury to cure any deficiency in the Redemption Fund. Section 2.12. Refunding. The Bonds are subject to refunding pursuant to the procedures of the Refunding Act of 1984 for 1915 Improvement Bond Act Bonds, Division 11.5 (commencing with Section 9500) of the California Streets and Highways Code. ARTICLE I11 ISSUANCE OF BONDS; APPLICATION OF PROCEEDS; IMPROVEMENT FUND; COST OF ISSUANCE FUND Section 3.01. Issuance and Delivery of Bonds. At any time after the execution of this Indenture, the City may issue the Bonds in the aggregate principal amount set forth in Section 2.01 hereof and deliver the Bonds to the Original Purchaser. The Authorized Officers of the City are hereby authorized and directed to deliver any and all documents and instruments necessary to cause the issuance of the Bonds in accordance with the provisions of the Bond Act, the Resolution and this Indenture, to authorize the payment of Costs of Issuance and costs of the Project by the Finance Director from the proceeds of Bonds, and to do and cause to be done any and all acts and things necessary or convenient for delivery of the Bonds to the Original Purchaser. Section 3.02. Application of Proceeds of Sale of Bonds. The Proceeds of the sale of the Bonds to the Original Purchaser shall be paid to the Finance Director, who shall forthwith set aside, pay over and deposit such Proceeds on the Closing Date as follows: (A) Deposit in the Debt Service Account of the Redemption Fund the amount of $ , representing capitalized interest on the Bonds; (B) Deposit in the Reserve Fund the amount of $ , the Reserve Requirement as of the Closing Date; and (C) Deposit in the Improvement Fund the amount of $ , being the remaining Proceeds of the Bonds to be paid on the Closing Date by the Original Purchaser. Section 3.03. Improvement Fund. (A) Establishment of Improvement Fund. There is hereby established, as a separate account to be held by the Finance Director, the “Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Improvement Fund,” to the credit of which a deposit shall be made as required by paragraph (C) of Section 3.02 hereof. Moneys in the Improvement Fund shall be held by the Finance Director for the benefit of the Owners of the Bonds, shall be disbursed, except as otherwise provided in subsection(D) of this Section 3.03, for the payment or reimbursement of Costs of Issuance and the costs of the design, acquisition and construction of S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/9/ 04 1 7 the Project and, pending such disbursement, shall be subject to a lien in favor of the Owners of the Bonds. (B) Procedure for Disbursement. Disbursements from the Improvement Fund shall be made by the Finance Director for the payment or reimbursement of Costs of Issuance and the costs of the design, acquisition and construction of the Project pursuant to such procedures as the Finance Director may establish in conformity with the provisions of the Acquisition Agreement. (C) Investment. Moneys in the Improvement Fund shall be invested and deposited in accordance with Section 6.01 hereof. Investment Earnings shall be retained by the Finance Director in the Improvement Fund to be used for the purposes of such fund. @) Closing of Fund. Upon the filing of an Officer’s Certificate stating that the Project has been completed and that all costs of the Project have been paid or are not required to be paid from the Improvement Fund, and further stating that moneys on deposit in the Improvement Fund are not needed to complete the Project or reimburse the cost thereof, the City shall apply such amount, if any, remaining in the Improvement Fund as provided in Section 10427.1 of the California Streets and Highways Code. Section 3.04. Book-Entry System; Delivery of the Bonds to the Depository. (A) Book-Entry System; Limited Obligation - of the City and the Paying Agent. Notwithstanding any other provision of this Indenture, the Bonds shall be initially delivered to the Depository in the form of a separate single fully registered Bond (which may be typewritten) for each of the maturities of the Bonds. Upon such initial delivery, the ownership of each such Bond shall be registered in the registration books kept by the Paying Agent in the name of the Nominee, as nominee of the Depository. Except as provided in subsection (C) below, all of the Outstanding Bonds shall be registered in the registration books kept by the Paying Agent in the name of the Nominee. With respect to Bonds registered in the registration books kept by the Paying Agent in the name of the Nominee, the City and the Paying Agent shall have no responsibility or obligation to any Participant of the Depository or to any person, corporation or firm on behalf of which the Participant holds an interest in the Bonds. Without limiting the immediately preceding sentence, the City and the Paying Agent shall have no responsibility or obligation with respect to (1) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, (2) the delivery to any Participant or any other person, other than an Owner as shown in the registration books kept by the Paying Agent, of any notice with respect to the Bonds, (3) the selection by the Depository and its Participants of the beneficial interest in the Bonds to be redeemed in the event the Bonds are redeemed in part, or (4) the payment to any Participant or any other persons, other than an Owner as shown in the registration books kept by the Paying Agent, of any amount with respect to principal of, premium, if any, or interest due with respect to the Bonds. The City and the Paying Agent may treat and consider the person in whose name each Bond is registered in the registration books kept by the Paying Agent as the holder and absolute owner of such Bond for the purpose of S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01V3ond Indentureb3ond Indenture [4.9.04].doc DRAFT 4/91 04 1 8 payment of principal, premium, if any, and interest with respect to such Bond, for the purpose of giving notices with respect to such Bond, for the purpose of registering transfers with respect to such Bond and for all other purposes whatsoever. The Paying Agent shall pay all principal of, premium, if any, and interest due with respect to the Bonds only to or upon the order of the Owners thereof, as shown in the registration books kept by the Paying Agent, or their respective attorneys duly authorized in writing, and all such payments shall be valid and effective to satisfy and discharge fully the City’s obligations with respect to payment of principal, premium, if any, and interest due with respect to the Bonds to the extent of the sum or sums so paid. No person other than an Owner, as shown in the registration books kept by the Paying Agent, shall receive a Bond evidencing the obligation of the City to make payments of principal, premium, if any, and interest pursuant to this Indenture. Upon delivery by the Depository to the Paying Agent and the City of written notice to the effect that the Depository has determined to substitute a new nominee in place of the Nominee, and subject to the provisions herein with respect to Record Dates, the word Nominee in this Indenture shall refer to such new nominee of the Depository. (B) Representation Letter. In order to qualify the Bonds for the Depository’s book-entry system, an authorized representative of the Paying Agent is hereby authorized to execute and deliver to such Depository a representation letter in the standard form prescribed by the Depository (the “Representation Letter”). The execution and delivery of the Representation Letter shall not in any way limit the provisions of subsection (A) above or impose upon the City or the Paying Agent any obligation whatsoever with respect to persons having interests in the Bonds other than the Owners, as shown on the registration books kept by the Paying Agent. The Paying Agent agrees, to the extent not inconsistent with the provisions hereof, to take all action necessary to continuously comply with all representations made by it in the Representation Letter. In addition to the execution and delivery of the Representation Letter, the City Clerk, the City Treasurer, the City Manager, the Finance Director, the Authorized Officers and all other officers of the City, are hereby authorized to take any other actions, not inconsistent with this Indenture, to qualify the Bonds for the Depository’s book-entry program. (C) Transfers Outside Book-Entry System. In the event (1) the Depository determines not to continue to act as securities depository for the Bonds or (2) the City determines that the Depository shall no longer so act, then the Paying Agent shall discontinue the book-entry system with the Depository. If the City fails to identify another qualified securities depository to replace the Depository then the Bonds shall no longer be restricted to being registered in the registration books kept by the Paying Agent in the name of the Nominee, but shall be registered in whatever name or names persons transferring or exchanging Bonds shall designate, in accordance with the provisions of this Indenture. (D) Paments to the Nominee. Notwithstanding any other provisions of this Indenture, so long as any Bond is registered in the name of the Nominee, all payments with respect to principal, premium, if any, and interest due with respect to such Bond and all notices with respect to such Bond shall be made and given, respectively, as provided in the Representation Letter or as otherwise instructed by the Depository. ARTICLE IV ASSESSMENT REVENUES; REDEMPTION FUND; RESERVE FUND S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01W3ond IndentureDond Indenture [4.9.04].doc DRAFT 4/9/ 04 1 9 Section 4.01. Pledge of Assessment Revenues; Transfers of Assessment Revenues. (A) Pledge of Assessment Revenues. The Bonds shall be secured by a pledge (which pledge shall be effected in the manner and to the extent herein provided) of all of the Assessment Revenues and all moneys deposited in the Redemption Fund and in the Reserve Fund. The Assessment Revenues and all moneys deposited into such funds (except as otherwise provided herein with respect to moneys disbursed from the Improvement Fund) are hereby dedicated in their entirety to the payment of the principal of the Bonds, and interest and any premium on, the Bonds, as provided herein and in the Bond Act, until all of the Bonds have been paid and retired or until moneys or Federal Securities have been set aside irrevocably for that purpose in accordance with Section 9.03 hereof. (B) Deficiency. As provided in the form of the Bonds attached hereto as Exhibit A, the City Council has determined in the Resolution of Intention that the City will not obligate itself to advance funds from the City Treasury to cure any deficiency which may occur in the Redemption Fund. Section 4.02. Redemption Fund. (A) Establishment. There is hereby established, as a separate fund to be held by the Finance Director, the “Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Redemption Fund” and, within the Redemption Fund, there are hereby established two accounts: the “Debt Service Account” and the “Prepayment Account.” Moneys in the Redemption Fund shall be held by the Finance Director for the benefit of the Owners of the Bonds, shall be disbursed for the payment of the principal of, and interest and any premium on, the Bonds as provided below, and, pending such disbursement, shall be subject to a lien in favor of the Owners of the Bonds. (B) Debt Service Account (1) Deposits. Deposits shall be made to the Debt Service Account as required by paragraph (A) of Section 3.02, Section 4.01(B), Section 4.03(B) and Section 4.03( D) hereof. The Finance Director shall deposit to the Debt Service Account all moneys transferred from the Reserve Fund pursuant to Section 4.03(B) and 4.03(D) hereof. (2) Disbursements. On or before the second (2nd) Business Day preceding each Interest Payment Date, the Finance Director shall transfer to the Paying Agent an amount of the Assessment Revenues which the Paying Agent has advised the Finance Director will be needed to pay Debt Service on the Bonds on such Interest Payment Date. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01U3ond Indenturemond Indenture [4.9.04].doc DRAFT 4\91 0420 In the event that amounts on deposit in the Redemption Fund are insufficient for the purpose set forth in the preceding paragraph, the Finance Director shall transfer from the Reserve Fund, to the extent of any funds therein, to the Redemption Fund the amount of such insufficiency. On September 3 of each year, beginning on September 3, 2005, the amount on deposit in the Debt Service Account shall not exceed the greater of (i) one year’s earnings on such amount, or (ii) one-twelfth (1/12th) of Annual Debt Service for the then current Bond Year. If on September 3 of any year the amount on deposit in the Debt Service Account exceeds the maximum amount allowable pursuant to the preceding sentence and if on such September 3, the excess shall be transferred by the Finance Director to the Reserve Fund to the extent that the amount on deposit therein is less than the Reserve Requirement, and, except as provided in the following paragraph, any such excess remaining thereafter shall be transferred by the Finance Director to the Prepayment Account. On September 3 of each year, after any such excess amount has been transferred as hereinabove provided, the amount on deposit in the Debt Service Account shall not exceed the greater of (i) one year’s earnings thereon, or (ii) one-twelfth (1/12th) of Annual Debt Service for the then current Bond Year. Amounts in the Debt Service Account shall also be withdrawn and deposited in the Rebate Fund as provided in Section 6.02 hereof. (3) Payment of the Principal of, Premium, if any, and Interest on the Bonds. On each Interest Payment Date, the Paying Agent shall, from the fhds transferred to the Paying Agent from the Finance Director, pay to the Owners of the Bonds the principal of and interest and any premium then due and payable on the Bonds on the Interest Payment Date. If, on any Interest Payment Date, there are insufficient funds to make the payments provided for in the first paragraph of this Section 4.02(B)(3), the Paying Agent shall apply the available funds first to the payment of the principal of the Bonds, if any, which mature on such Interest Payment Date (the “Maturing Bonds”), second to the payment of the interest on the Maturing Bonds and && to the payment of the interest on the Bonds which do not mature on such Interest Payment Date. If on such Interest Payment Date there are insufficient funds to pay the full amount of the principal of all of the Maturing Bonds, a pro rata portion of the principal of each of the Maturing Bonds shall be paid and the portion of the principal of the Maturing Bonds which is not paid and the interest on the Maturing Bonds and the interest on all other Bonds which are then Outstanding which is due but is not paid on such Interest Payment Date shall bear interest at the rates stated in the Bonds, without compounding, until paid. If none of the Bonds mature on such Interest Payment Date, the Paying Agent shall apply the available funds to the payment of a pro rata portion of the interest on all of the Outstanding Bonds, to the full amount thereof, and any portion of such interest which is not paid shall bear interest, without compounding, until paid. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/9/ 042 1 When funds become available for the payment of the portion of the principal of and interest on any Maturing Bond which was not paid, the Finance Director shall provide notice to the Owner of such Maturing Bond as provided in Section 8776 of the California Streets and Highways Code. (4) Determination of Ultimate Loss. Notwithstanding the provisions of Section 4.02(B)(2), if the Finance Director determines, pursuant to Section 8770 of the California Streets and Highways Code, that there is a danger of an ultimate loss accruing to the Bond Owners, for any reason, the provisions of that section and Sections 8771, 8772 and 8773 of the California Streets and Highways Code shall govern with respect to the procedures which shall be followed in paying the principal of and interest on the Outstanding Bonds . (5) Investment. Moneys in the Debt Service Account shall be invested and deposited in accordance with Section 6.01 hereof. Investment Earnings shall be retained in the Debt Service Account, except to the extent they are required to be deposited by the Finance Director in the Rebate Fund in accordance with Section 6.02 hereof. , (D) Prepayment Account. (1) Deposits. Upon receipt of Assessment Revenues representing a partial or a full prepayment of an Assessment, such revenues shall be deposited in the Prepayment Account. Amounts transferred to the Prepayment Account pursuant to Section 4.02B(2) shall also be deposited therein. (2) Disbursements. The Finance Director shall make disbursements from the Prepayment Account as follows: (a) The portion of any prepayment deposited in the Prepayment Account constituting the administrative fee due and payable to the City shall be transferred to the general fund of the City. (b) The portion of any prepayment deposited in the Prepayment Account representing delinquent principal, interest and penalties shall be transferred first to the Reserve Fund pursuant to Section 4.03@) and to the extent that such delinquent principal, interest and penalties exceed the amount necessary to replenish the Reserve Fund, the balance shall be transferred to the Debt Service Account. (c) The installment of principal due in the fiscal year within which a prepayment is made shall be transferred to the Debt Service Account. (d) The balance in the Prepayment Account shall be used to advance the maturity of Bonds to the next available redemption date. The amount of the Bonds to be redeemed shall be the maximum for which the principal and S:\Warren.Diven\Cities\City of CarIsbad\Cannon-College AD 2003-0 1 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0422 premium, if any, may be paid in full from the Prepayment Account. Accrued interest on the Bonds to be redeemed shall be paid from the Debt Service Account. (3) Investment. Moneys in the Prepayment Account shall be invested Investment Earnings shall be and deposited in accordance with Section 6.01 hereof. retained in the Prepayment Account. Section 4.03. Reserve Fund. (A) Establishment of Fund. There is hereby established, as a separate fund to be held by the Finance Director, the “Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Reserve Fund” to the credit of which a deposit shall be made as required by Section 3.02(B) hereof, which deposit is equal to the Reserve Requirement as of the Closing Date, and to which deposits shall be made as provided in Section 4.02(B) hereof. Moneys in the Reserve Fund shall be held by the Finance Director for the benefit of the Owners of the Bonds as a reserve for the payment of the principal of and interest and any premium on the Bonds and shall be subject to a lien in favor of the Owners of the Bonds. (B) Use of Fund. Except as otherwise provided in this Section, all amounts deposited in the Reserve Fund shall be used and withdrawn by the Finance Director solely for the purpose of making transfers to the Debt Service Account in the event of any deficiency at any time in the Debt Service Account of the amount then required for payment of the principal of, and interest and any premium on the Bonds or, in accordance with the provisions of subsection (E) of this Section 4.03, or for the purpose of redeeming Bonds. Amounts transferred from the Reserve Fund to the Debt Service Account pursuant to this subsection shall be restored by the City fi-om the collection of delinquent installments on the Assessments levied on parcels for which such installments are delinquent, and penalties and interest thereon, whether by judicial foreclosure proceedings or otherwise, as soon as is reasonably possible following the receipt by the ‘City of such delinquent installments, penalties and interest. (C) Transfers on Payment of Assessments. Whenever an Assessment is prepaid in whole or in part, the Finance Director shall transfer from the Reserve Fund to the Prepayment Account an amount equal to the reduction in such Assessment determined pursuant to Section 8881 of the California Streets and Highways Code. (D) Transfer of Excess of Reserve Requirement. Whenever, on any September3, the amount in the Reserve Fund, less Investment Earnings resulting from the investment of the funds therein which pursuant to Section 6.02 hereof must be rebated to the United States (the “Rebate Amount”), exceeds the then applicable Reserve Requirement, the Finance Director shall, subject to the requirements of Section 6.02 hereof, transfer an amount equal to the excess from the Reserve Fund to the Debt Service Account to be used for (a) the S:\Warren.Diven\Cities\City of Carlsbad\CannonCollege AD 200341U3ond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0423 payment of Debt Service on the next succeeding Interest Payment Date in accordance with Section 4.02 hereof or (b) the advance retirement of Bonds. (E) Transfer When Balance Exceeds Outstanding Bonds. Whenever the balance in the Reserve Fund exceeds the amount required to redeem or pay the Outstanding Bonds, including interest accrued to the date of payment or redemption and premium, if any, due upon redemption, the Finance Director shall transfer the amount in the Reserve Fund to the Debt Service Account to be applied, on the next succeeding Interest Payment Date to the payment and redemption, in accordance with Section 2.03 and Section 4.02 hereof, as applicable, of all of the Outstanding Bonds. In the event that the amount so transferred from the Reserve Fund to the Debt Service Account exceeds the amount required to pay and redeem the Outstanding Bonds, the balance in the Reserve Fund shall be applied as provided in Section 8885 of the California Streets and Highways Code. (F) Investment. Moneys in the Reserve Fund shall, except as provided in subsection (D) above, be invested and deposited in accordance with Section 6.01 hereof. ARTICLE V OTHER COVENANTS OF THE CITY Section 5.01. Punctual Payment. The City will punctually pay or cause to be paid the principal of and interest and any premium on the Bonds when and as due in strict conformity with the terms of this Indenture and any Supplemental Indenture to the extent that the Assessment Revenues are available therefor, and it will faithfully observe and perform all of the conditions, covenants and requirements of this Indenture and all Supplemental Indentures and of the Bonds. Section 5.02. Special Oblination. The Bonds are special obligations of the City and are payable solely from and secured solely by the Assessment Revenues and the amounts in the Redemption Fund and the Reserve Fund. Section5.03. Extension of Time for Payment. In order to prevent any accumulation of claims for interest after maturity, the City shall not, directly or indirectly, extend or consent to the extension of the time for the payment of any claim for interest on any of the Bonds and shall not, directly or indirectly, be a party to the approval of any such arrangement by purchasing or funding said claims for interest or in any other manner. In case any such claim for interest shall be extended or funded, whether or not with the consent of the City, such claim for interest so extended or funded shall not be entitled, in case of default hereunder, to the benefits of this Indenture, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest which shall not have been so extended or funded. Section 5.04. Against Encumbrances. The City shall not encumber, pledge or place any charge or lien upon any of the Assessment Revenues or other amounts pledged to the Bonds superior to or on a parity with the pledge and lien herein created for the benefit of the Bonds, except as permitted by this Indenture. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 \Bond IndentureDond Indenture [4.9.04].doc DRAFT 4/91 0424 Section5.05. Protection of Security and Rights of Owners. The City will preserve and protect the security of the Bonds and the rights of the Owners, and will warrant and defend their rights against all claims and demands of all persons. From and after the delivery of any of the Bonds by the City, the Bonds shall be incontestable by the City. Section 5.06. Compliance with Laws, Completion of Proiect. The City will comply with all applicable provisions of the laws of the State of California in completing the construction and acquisition of the Project. Section 5.07. Collection of Assessment Revenues. The City shall comply with all requirements of the Bond Act so as to assure the timely collection of Assessment Revenues, including without limitation, the enforcement of the payment or collection of delinquent Assessments. Section 5.08. Further Assurances. The City will adopt, make, execute and deliver any and all such further ordinances, resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Indenture, and for better assuring and confirming unto the Owners of the Bonds of the rights and benefits provided in this Indenture. Section 5.09. Tax Covenants. The City hereby covenants that: (A) It will not take any action or omit to take any action, which action or omission, if reasonably expected on the date of the initial issuance and delivery of the Bonds, would have caused any of the Bonds to be “arbitrage bonds” within the meaning of Section 103(b) and Section 148 of the Code; (B) It will not take any action or omit to take any action, which action or omission, if reasonably expected on the date of initial issuance and delivery of the Bonds, would result in loss of exclusion from gross income for purposes of federal income taxation under Section 103(a) of the Code of interest paid with respect to the Bonds; (C) It will not take any action or omit to take any action, which action or omission, if reasonably expected on the date of initial issuance and delivery of the Bonds, would have caused any of the Bonds to be “private activity bonds” within the meaning of Section 141 of the Code; (D) It will comply with the Rebate Certificate as a source of guidance for achieving compliance with the Code; and (E) In order to maintain the exclusion from gross income for purposes of federal income taxation of interest paid with respect to the Bonds, it will comply with each applicable requirement of Section 103 and Sections 141 through 150 of the Code. The covenants of the City contained in this Section 5.09 shall survive the payment, redemption or defeasance of Bonds pursuant to Section 9.03 hereof. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01Dond IndentureDond Indenture [4.9.04].doc DRAFT 4/91 0425 Section 5.10. Covenant to Foreclose. The City hereby covenants with and for the benefit of the Owners of the Bonds that it will order, and cause to be commenced, judicial foreclosure proceedings against property or properties under common ownership with cumulative aggregate delinquent Assessment installments in excess of $10,000 by the October 1 following the close of the Fiscal Year in which such delinquent installments first exceed such amount, and will commence judicial foreclosure proceedings against all properties with delinquent Assessment installments by the October 1 following the close of each Fiscal Year in which it receives Assessment Revenues in an amount which is less than ninety-five percent (95%) of the total Assessment Revenues which were to be received in such Fiscal Year and diligently pursue to completion such foreclosure proceedings. ARTICLE VI INVESTMENTS; DISPOSITION OF INVESTMENT PROCEEDS; LIABILITY OF THE CITY Section 6.01. Deposit and Investment of Moneys in Funds. (A) General. Subject in all respects to the provisions of Section 6.02 hereof, moneys in any fund or account created or established by this Indenture and held by the Finance Director shall be invested by the Finance Director in Permitted Investments. The Finance Director shall have no obligation to pay additional interest or maximize investment income on any funds held by it. The Owners of the Bonds shall have no claim of any kind against the City in connection with investments properly made pursuant to this Section 6.01. Obligations purchased as an investment of moneys in any hnd or account shall be deemed to be part of such fund or account, subject, however, to the requirements of this Indenture for transfer of Investment Earnings in funds and accounts. For purposes of determining the amount on deposit in any fund or account held hereunder, all Permitted Investments or investments credited to such fund or account shall be valued at the cost thereof (excluding accrued interest and brokerage commissions, if any). Subject in all respects to the provisions of Section 6.02 hereof, investments in any and all funds and accounts may be commingled in a single fund for purposes of making, holding and disposing of investments, notwithstanding provisions herein for transfer to or holding in or to the credit of particular funds or accounts of amounts received or held by the Finance Director hereunder, provided that the Finance Director shall at all times account for such investments strictly in accordance with the funds and accounts to which they are credited and otherwise as provided in this Indenture. The Finance Director shall sell at the highest price reasonably obtainable (provided that the highest of any three bids received by the Finance Director shall be deemed the highest price reasonably obtainable), or present for redemption, any investment security whenever it shall be necessary to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the fund or account to which such investment security is credited. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0426 (B) Investment Agreements. Any Investment Agreement entered into for the investment of moneys in any fhd or account established by this Indenture shall provide that the entity providing the Investment Agreement (the “Provider”) shall notify the Finance Director in writing within five (5) Business Days of the effective date of any change, including a downgrade, withdrawal or suspension, in the rating by Standard & Poor’s and Moody’s of the long-term unsecured obligations of the Provider. Any such Investment Agreement shall further provide (i) that if at any time during the term of the Investment Agreement such rating is downgraded below that required in Section 1.03 hereof, the Provider shall, within five (5) Business Days following the effective date of such downgrading, at its sole expense, collateralize the moneys invested in the Investment Agreement with obligations which are Federal Securities and which shall at all times until such rating is restored to the rating required in Section 1.03 hereof have a market value, valued weekly by the Provider, marked-to-market at the current market price plus accrued interest, which is equal to one hundred five percent (105%) of the principal amount of such moneys; (ii) that such obligations shall be delivered to and registered in the name of the City, or delivered to and registered in the name of a third party custodian, approved by the Finance Director and giving the City a perfected first lien security interest in such obligations; (iii) that if the market value of such obligations is at the time of any valuation thereof less than one hundred five (105%) percent of the principal amount of such moneys the Provider shall deposit additional collateralizing obligations with the Finance Director or such custodian in a form which satisfies all of the requirements specified above and in a principal amount which will bring the value of the obligations held by the Finance Director or such custodian to the required amount within one (1) Business Day after the date of such valuation; (iv) that such obligations, except to the extent that the market value thereof exceeds the amount required above, shall be held by the Finance Director or such custodian until the Provider’s said rating is restored to the rating required in Section 1.03 hereoc (v) that if at the time of any valuation of such obligations, the market value thereof exceeds the market value required above, the Finance Director or such custodian shall deliver from such obligations a portion thereof having a market value equal to such excess to the Provider; and (vi) that if the Provider’s said rating has been restored to the rating required in Section 1.03 hereof all such obligations shall thereupon be released by the Finance Director or such custodian to the Provider. Any such Investment Agreement shall also provide that if the Provider fails to collateralize the moneys invested in the Investment Agreement as provided above within the time specified above or to maintain the market value of the obligations comprising such collateral in the required amount by depositing additional obligations with the Finance Director or such custodian within the time and as otherwise specified above, or if the rating of the long-term unsecured obligations of the Provider is downgraded below the three highest rating categories of Standard & Poor’s and Moody’s, the Finance Director shall have the right, regardless of whether such moneys have been collateralized as provided above, to immediately withdraw or cause the withdrawal of all moneys invested in such Investment Agreement, without penalty or breakage fee, for reinvestment in Permitted Investments. Before entering into any Investment Agreement, the Finance Director shall have received an opinion from counsel to the Provider to the effect that the Investment Agreement constitutes a valid, legal and binding obligation of the Provider enforceable in accordance with its terms, in a form acceptable to the Finance Director. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 \Bond IndentureBond Indenture r4.9.04 ].doc DRAFT 4/91 0427 Section 6.02. Rebate Fund; Rebate to the United States. There is hereby created, to be held by the Finance Director, as a separate fund distinct from all other funds and accounts held by the Finance Director under this Indenture, the Rebate Fund. The Rebate Fund shall be held either uninvested or invested only in Federal Securities at the direction of the City. Moneys on deposit in the Rebate Fund shall be applied only to payments made to the United States, to the extent such payments are required by the Rebate Certificate. The Finance Director shall transfer to Debt Service Account of the Redemption Fund any moneys on deposit in the Rebate Fund in excess of the amount, if any, required to be maintained or held therein in accordance with the Rebate Certificate. Section 6.03. Liability of City. The City shall not incur any responsibility in respect of the Bonds or this Indenture other than in connection with the duties or obligations explicitly herein or in the Bonds assigned to or imposed upon it. The City shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful misconduct. The City shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements of the Paying Agent herein or in any of the documents executed by the Paying Agent in connection with the Bonds. In the absence of bad faith, the City may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates or opinions furnished to the City and conforming to the requirements of this Indenture. The City shall not be liable for any error of judgment made in good faith unless it shall be proved that it was negligent in ascertaining the pertinent facts. No provision of this Indenture shall require the City to expend or risk its own general funds or otherwise incur any financial liability (other than with respect to the Assessment Revenues) in the performance of any of its obligations hereunder, or in the exercise of and of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. The City may rely and shall be protected in acting or refraining from acting upon any notice, resolution, request, consent, order, certificate, report, warrant, Bond or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or proper parties. The City may consult with counsel, who may be counsel to the City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in accordance therewith. Section 6.04. Employment of APents by City. In order to perform its duties and obligations hereunder, the City may employ such persons or entities as it deems necessary or advisable. The City shall not be liable for any of the acts or omissions of such persons or entities employed by it in good faith hereunder, and shall be entitled to rely, and shall be fully protected in doing so, upon the opinions, calculations, determinations and directions of such persons or entities. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1Bond IndentureBond Indenture [4.9.04].doc DRAFT 419t 0428 ARTICLE VI1 THE PAYING AGENT Section 7.01. Appointment of Paving Agent. BNY Western Trust Company is hereby appointed Paying Agent, registrar and paying agent for the Bonds. The Paying Agent undertakes to perform such duties, and only such duties, as are specifically set forth in this Indenture, and no implied covenants or obligations shall be read into ths Indenture against the Paying Agent. Any company into which the Paying Agent may be merged or converted or with which it may be consolidated or any company resulting from any merger, conversion or consolidation to which it shall be a party or any company to which the Paying Agent may sell or transfer all or substantially all of its corporate trust business, provided such company shall be eligible under the following paragraph of this Section 7.01, shall be the successor to the Paying Agent without the execution or filing of any paper or any further act, anything herein to the contrary notwithstanding. The City may remove the Paying Agent initially appointed, and any successor thereto, and may appoint a successor or successors thereto, but any such successor shall be a bank or trust company having a combined capital (exclusive of borrowed capital) and surplus of at least $50,000,000, and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purposes of this Section 7.01, the combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. The Paying Agent may at any time resign by giving written notice to the City and by giving to the Owners notice by mail of such resignation. Upon receiving notice of such resignation, the City shall promptly appoint a successor Paying Agent by an instrument in writing. Any resignation or removal of the Paying Agent shall become effective upon acceptance of appointment by the successor Paying Agent. If no appointment of a successor Paying Agent shall be made pursuant to the foregoing provisions of this Section 7.01 within forty-five (45) days after the Paying Agent shall have given to the City written notice or after a vacancy in the office of the Paying Agent shall have occurred by reason of its inability to act, the Paying Agent, at the expense of the City, or any Owner may apply to any federal or state court to appoint a successor Paying Agent. Said court may thereupon, after such notice, if any, as such court may deem proper, appoint a successor Paying Agent. Section 7.02. Liability of Paying Agent. The recitals of facts, covenants and agreements herein and in the Bonds contained shall be taken as statements, covenants and agreements of the City and the Paying Agent assumes no responsibility nor shall have any liability for the correctness of the same, nor makes any representations as to the validity or sufficiency of this Indenture or of the Bonds, nor shall the Paying Agent incur any responsibility S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01Dond IndentureDond Indenture [4.9.04].doc DRAFT 4l9/ 0429 nor shall have any liability in respect thereof, other than in connection with the express duties or obligations herein or in the Bonds assigned to or imposed upon it. The Paying Agent shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or wilful misconduct. The Paying Agent assumes no responsibility or liability for any information, statement or recital in any offering memorandum or other disclosure material prepared or distributed with respect to the issuance of the Bonds. In the absence of bad faith, the Paying Agent may conclusively rely, as to the truth of the statements and the correctness of the opinions expressed therein, upon certificates, written directions or opinions hished to the Paying Agent and conforming to the requirements of this Indenture. Except as provided above in this paragraph, the Paying Agent shall be protected and shall incur no liability in acting or proceeding, or in not acting or not proceeding, in good faith, reasonably and in accordance with the terms of this Indenture, upon any resolution, order, notice, request, consent or waiver, certificate, statement, affidavit, or other paper or document which it shall in good faith reasonably believe to be genuine and to have been adopted or signed by the proper person or to have been prepared and furnished pursuant to any provision of this Indenture, and the Paying Agent shall not be under any duty to make any investigation or inquiry as to any statements contained or matters referred to in any such instrument. The Paying Agent shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements of the City herein or in any of the documents executed by the City in connection with the Bonds. The Paying Agent shall not be liable for any error of judgment made in good faith by a responsible officer of the Paying Agent unless it shall be proved that the Paying Agent was negligent in ascertaining the pertinent facts. No provision of this Indenture shall require the Paying Agent to expend or risk its own funds or otherwise incur any financial liability in the performance of any of its duties hereunder, or in the exercise of any of its rights or powers. The Paying Agent shall not be responsible for accounting for, or paying to, any party to this Indenture, including, but not limited to the City and the Owners, any returns on or benefit from funds held for payment of unredeemed Bonds or outstanding checks and no calculation of the same shall affect, or result in any offset against, fees due to the Paying Agent under this Indenture. The Paying Agent shall be under no obligation to exercise any of the rights or powers vested in it by this Indenture at the request or direction of any of the Owners pursuant to this Indenture unless such Owners shall have offered to the Paying Agent reasonable security or indemnity against the costs, expenses and liabilities which might be incurred by it in compliance with such request or direction. The Paying Agent may become the owner of the Bonds with the same rights it would have if it were not the Paying Agent. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/9/ 0430 All indemnification and releases from liability granted herein to the Paying Agent shall extend to the agents, consultants, directors, officers and employees of the Paying Agent (including legal counsel). Section 7.03. Information. The Paying Agent shall provide to the City such information relating to the Bonds as the City shall reasonably request, including, but not limited to, quarterly (or other frequency agreed to by the City and the Paying Agent) statements reporting transactions by the Paying Agent. Section 7.04. Notice to Paying Agent. The Paying Agent may rely and shall be protected in acting or refraining from acting upon any notice, resolution, request, consent, order, certificate, written direction, report, warrant, bond or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or proper parties. The Paying Agent may consult with counsel, who may be counsel to the City, with regard to legal questions, and the written opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by the Paying Agent hereunder in good faith and in accordance therewith. Whenever in the administration of its duties under this Indenture the Paying Agent shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may, in the absence of willful misconduct on the part of the Paying Agent, be deemed to be conclusively proved and established by a certificate of the City, and such certificate shall be full warranty to the Paying Agent for any action taken or suffered under the provisions of this Indenture or any Supplemental Indenture upon the faith thereof, but in its discretion the Paying Agent may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. Section 7.05. Compensation, Indemnification. In addition to any written fee agreement, the City shall pay to the Paying Agent from time to time reasonable compensation for all services rendered as Paying Agent under this Indenture, and also all reasonable expenses, charges, fees and other disbursements, including those of its attorneys, agents and employees, incurred in and about the performance of its powers and duties under this Indenture. The City further agrees, to the extent permitted by applicable law, to indemnify and save the Paying Agent, its officers, employees, directors and agents, harmless against any liabilities which it may incur in the exercise and performance of its powers and duties hereunder which are not due to its negligence or willful misconduct. The obligation of the City under this Section 7.05 shall survive resignation or removal of the Paying Agent under this Indenture and payment of the Bonds and discharge of this Indenture. ARTICLE VI11 MODIFICATION OR AMENDMENT OF THIS AGREEMENT Section 8.01. Amendments Permitted. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01\Bond Indenture\Bond Indenture [4.9.04].doc DRAFT 4/9/ 043 1 (A) This Indenture and the rights and obligations of the City and of the Owners of the Bonds may be modified or amended at any time by a Supplemental Indenture pursuant to the affirmative vote at a meeting of the Owners, or with the written consent, without a meeting, of the Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding, exclusive of Bonds disqualified as provided in Section 8.04 hereof. No such modification or amendment shall (i) extend the maturity of any Bond or the time for paying interest thereon, or otherwise alter or impair the obligation of the City to pay the principal of, and the interest and any premium on, any Bond, without the express consent of the Owner of such Bond, or (ii) permit the creation of any pledge of or lien upon the Assessment Revenues, or the moneys on deposit in the Redemption Fund, the Reserve Fund or the Improvement Fund, superior to or on a parity with the pledge and lien created for the benefit of the Bonds (except as otherwise permitted by the Bond Act, the laws of the State of California or this Indenture), or (iii)reduce the percentage of Bonds required for the amendment hereof, or (iv)reduce the principal amount of or redemption premium on any Bond or reduce the interest rate thereon. Any such amendment may not modify any of the rights or obligations of the Paying Agent without its written consent. The City shall provide to the Paying Agent an opinion of counsel that any such Supplemental Indenture entered into by the City and the Paying Agent complies with the provisions of this Section 8.01 and the Paying Agent may conclusively rely on such opinion. (B) This Indenture and the rights and obligations of the City and the Owners may also be modified or amended at any time by a Supplemental Indenture, without the consent of any Owners, only to the extent permitted by law and only for any one or more of the following purposes: (1) to add to the covenants and agreements of the City in this Indenture contained, other covenants and agreements thereafter to be observed, or to limit or surrender any right or power herein reserved to or conferred upon the City; (2) to make modifications not adversely affecting any Outstanding series of Bonds in any material respect; (3) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provisions of this Indenture, or in regard to questions arising under this Indenture, as the City and the Paying Agent may deem necessary or desirable and not inconsistent with this Indenture, and which shall not adversely affect the rights of the Owners; (4) to make such additions, deletions or modifications as may be necessary or desirable to assure compliance with Section 148 of the Code relating to required rebate of moneys to the United States or otherwise as may be necessary to assure exclusion from gross income for federal income tax purposes of interest on the Bonds or to conform with the Regulations. Section 8.02. Owners’ Meetings. The City may at any time call a meeting of the Owners. In such event the City is authorized to fix the time and place of any such meeting and S:\Warren .Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0432 to provide for the giving of notice thereof and to fix and adopt rules and regulations for the conduct of the meeting. Section 8.03. Procedure for Amendment with Written Consent of Owners. The City and the Paying Agent may at any time adopt a Supplemental Indenture amending the provisions of the Bonds or of this Indenture or any Supplemental Indenture, to the extent that such amendment is permitted by Section 8.01(A) hereof, to take effect when and as provided in this Section 8.03. A copy of the Supplemental Indenture, together with a request to Owners for their consent thereto, shall be mailed by first class mail, postage prepaid, by the Paying Agent to each Owner of Bonds Outstanding, but failure to mail copies of the Supplemental Indenture and request shall not affect the validity of the Supplemental Indenture when assented to as in this Section provided. Such a Supplemental Indenture shall not become effective unless there shall be filed with the Paying Agent the written consents of the Owners of at least sixty percent (60%) in aggregate principal amount of the Bonds then Outstanding (exclusive of Bonds disqualified as provided in Section 8.04) and a notice shall have been mailed as hereinafter in this Section provided. Each such consent shall be effective only if accompanied by proof of ownership of the Bonds for which such consent is given, which proof shall be such as is permitted by Section 9.04 hereof. Any such consent shall be binding upon the Owner of the Bonds giving such consent and on any subsequent Owner (whether or not such subsequent Owner has notice thereof) unless such consent is revoked in writing by the Owner giving such consent or a subsequent Owner by filing such revocation with the Paying Agent prior to the date when the notice hereinafter in this Section provided for has been mailed. After the Owners of the required percentage of Bonds shall have filed their consents to the Supplemental Indenture, the City shall mail a notice to the Owners in the manner hereinbefore provided in this Section for the mailing of the Supplemental Indenture, stating in substance that the Supplemental Indenture has been consented to by the Owners of the required percentage of Bonds and will be effective as provided in this Section (but failure to mail copies of said notice shall not affect the validity of the Supplemental Indenture or consents thereto). Proof of the mailing of such notice shall be filed with the Paying Agent. A record, consisting of the papers required by this Section 8.03 to be filed with the Paying Agent, shall be proof of the matters therein stated until the contrary is proved. The Supplemental Indenture shall become effective upon the filing with the Paying Agent of the proof of mailing of such notice, and the Supplemental Indenture shall be deemed conclusively binding (except as otherwise hereinabove specifically provided in this Article VIII) upon the City and the Owners of all Bonds then Outstanding at the expiration of sixty(60) days after such filing, except in the event of a final decree of a court of competent jurisdiction setting aside such consent in a legal action or equitable proceeding for such purpose commenced within such sixty (60)-day period. Section 8.04. Disqualified Bonds. Bonds owned or held for the account of the City, excepting any pension or retirement fund, shall not be deemed Outstanding for the purpose of any vote, consent or other action or any calculation of Outstanding Bonds provided for in this ArticleVIII, and shall not be entitled to vote upon, consent to, or participate in any action provided for in this Article VIII. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 Bond IndentureUond Indenture [4.9.04].dcc DRAFT 4/91 0433 Section 8.05. Effect of Supplemental Indenture. From and after the time any Supplemental Indenture becomes effective pursuant to this Article VIII, this Indenture shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties and obligations under this Indenture of the City and all Owners of Bonds Outstanding shall thereafter be determined, exercised and enforced hereunder subject in all respects to such modifications and amendments, and all the terms and conditions of any such Supplemental Indenture shall be deemed to be part of the terms and conditions of this Indenture for any and all purposes. Section 8.06. Endorsement or Replacement of Bonds Issued After Amendments. The City may determine that Bonds issued and delivered after the effective date of any action taken as provided in this Article VI11 shall bear a notation, by endorsement or otherwise, in form approved by the City, as to such action. In that case, upon demand of the Owner of any Bond Outstanding at such effective date and upon presentation of his or her Bond for that purpose at the Principal Office of the Paying Agent or at such other office as the City may select and designate for that purpose, a suitable notation shall be made on such Bond. The City may determine that new Bonds, so modified as in the opinion of the City is necessary to conform to such action, shall be prepared, executed and delivered. In that case, upon demand of the Owner of any Bonds then Outstanding, such new Bonds shall be exchanged at the Principal Office of the Paying Agent without cost to any Owner, for like Bonds then Outstanding, upon surrender of such Bonds. Section 8.07. Amendatory Endorsement of Bonds. The provisions of this ArticleVIII shall not prevent any Owner from accepting any amendment as to the particular Bonds held by him or her, provided that due notation thereof is made on such Bonds. ARTICLE IX MISCELLANEOUS Section 9.01. Benefits of Indenture Limited to Parties. Nothing in this Indenture, expressed or implied, is intended to give to any person other than the City, the Paying Agent and the Owners, any right, remedy or claim under or by reason of this Indenture. Any covenants, stipulations, promises or agreements in this Indenture contained by and on behalf of the City shall be for the sole and exclusive benefit of the Owners and the Paying Agent. Section 9.02. Successor is Deemed Included in All References to Predecessor. Whenever in this Indenture or any Supplemental Indenture either the City or the Paying Agent is named or referred to, such reference shall be deemed to include the successors or assigns thereof, and all the covenants and agreements in this Indenture contained by or on behalf of the City or the Paying Agent shall bind and inure to the benefit of the respective successors and assigns thereof whether so expressed or not. Section 9.03. Discharge of Indenture. If the City shall pay and discharge the entire indebtedness on all Bonds in any one or more of the following ways: S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341lBond IndenturelBond Indenture [4.9.04].doc DRAFT 4/91 0434 (A) by well and truly paying or causing to be paid the principal of and interest and any premium on all Bonds, as and when the same become due and payable; (B) by depositing with the Finance Director, in trust, at or before maturity, an amount of money which, together with the amounts then on deposit in the Redemption Fund and the Reserve Fund, is fully sufficient to pay all Bonds, including all principal, interest and redemption premiums, if any; or (C) by irrevocably depositing with the Finance Director, in trust, cash or non- callable Federal Securities in such amount as the City shall determine, as confirmed by an Independent Financial Consultant, will, together with the interest to accrue thereon and amounts then on deposit in the Redemption Fund and Reserve Fund, be hlly sufficient to pay and discharge the indebtedness on all Bonds (including all principal, interest and redemption premiums) at or before their respective maturity dates; and if such Bonds are to be redeemed prior to the maturity thereof, notice of such redemption shall have been given as in this Indenture provided or provision satisfactory to the Paying Agent shall have been made for the giving of such notice, then, at the election of the City, and notwithstanding that any Bonds shall not have been surrendered for payment, the pledge of the Assessment Revenues and other funds provided for in this Indenture and all other obligations of the City under this Indenture with respect to all Bonds shall cease and terminate, except the obligation of the City to pay or cause to be paid to the Owners of the Bonds not so surrendered and paid all sums due thereon, the obligation of the City to pay all amounts owing to the Paying Agent pursuant to Section 7.05 hereof, and the obligations of the City pursuant to the covenants contained in Section 5.09 hereof. Notice of such election shall be filed with the Paying Agent. The satisfaction and discharge of this Indenture shall be without prejudice to the rights of the Paying Agent to charge and be reimbursed by the City for the expenses which it shall thereafter incur in connection herewith. Section 9.04. Execution of Documents and Proof of Ownership bv Owners. Any request, declaration or other instrument which this Indenture may require or permit to be executed by Owners may be in one or more instruments of similar tenor, and shall be executed by Owners in person or by their attorneys appointed in writing. Except as otherwise herein expressly provided, the,fact and date of the execution by any Owner or his attorney of such a request, declaration or other instrument, or of a writing appointing such an attorney, may be proved by the certificate of any notary public or other officer authorized to take acknowledgments of deeds to be recorded in the state in which he purports to act, that the person signing such request, declaration or other instrument or writing acknowledged to him the execution thereof, or by an affidavit of a witness of such execution, duly sworn to before such a notary public or other officer. Except as otherwise herein expressly provided, the ownership of registered Bonds date of holding the same shall be proved by the and the amount, maturity, number and registration books maintained by the Paying Agent pursuant to Section 2.08 hereof. S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341\Bond IndentureDond Indenture [4.9.04].doc DRAFT 4/91 0435 Any request, declaration or other instrument or writing of the Owner of any Bond shall bind all future Owners of such Bond in respect of anything done or suffered to be done by the City or the Paying Agent in good faith and in accordance therewith. Section 9.05. Waiver of Personal Liability. No member, officer, agent or employee of the City shall be individually or personally liable for the payment of the principal of, or interest or any premium on, the Bonds; but nothing herein contained shall relieve any such member, officer, agent or employee from the performance of any official duty provided by law. Section 9.06. Notices to and Demands on City and Paying Agent. Any notice or demand which by any provision of this Indenture is required or permitted to be given or served by the Paying Agent to or on the City may be given or served by being deposited postage prepaid (first class, registered or certified) in a post office letter box addressed (until another address is filed by the City with the Paying Agent) as follows: City of Carlsbad 1635 Faraday Avenue Carlsbad, California 92008-73 14 Attn: Finance Director Any notice or demand which by any provision of this Indenture is required or permitted to be given or served by the City to or on the Paying Agent may be given or served by being deposited postage prepaid (first class, registered or certified) in a post office letter box addressed (until another address is filed by the Paying Agent with the City) as follows: BNY Western Trust Company 700 South Flower Street, Znd Floor Los Angeles, California 9001 7 Attn: Corporate Trust Department Section 9.07. Partial Invalidity. If any section, paragraph, sentence, clause or phrase of this Indenture shall for any reason be held by a court of competent jurisdiction to be illegal or unenforceable, such holding shall not affect the validity of the remaining portions of this Indenture. The City hereby declares that it would have executed and delivered this Indenture and each and every other section, paragraph, sentence, clause or phrase hereof and authorized the issue of the Bonds pursuant thereto irrespective of the fact that any one or more sections, paragraphs, sentences, clauses or phrases of this Indenture may be held illegal, invalid or unenforceable. Section 9.08. Unclaimed Moneys. Anything contained herein to the contrary notwithstanding, any moneys held by the Paying Agent in trust for the payment and discharge of the principal of, and the interest and any premium on, the Bonds which remains unclaimed for two (2) years after the date when the payment of such principal, interest and premium have become payable, if such moneys were held by the Paying Agent at such date, shall be paid by the Paying Agent to the City as its absolute property free from any trust, and the Paying Agent shall thereupon be released and discharged with respect thereto and the Owners of such Bonds shall DRAFT 4/91 0436 S:\Warren.Diven\Ci ties\City of Carlsbad\Cannon-College AD 2003-01Wond IndentureWond Indenture [4.9.04].doc look only to the City for the payment of the principal of, and interest and any premium on, their Bonds. Section 9.09. Applicable Law. This Indenture shall be governed by and enforced in accordance with the laws of the State of California applicable to contracts made and perfonned in the State of California. Section 9.10. Conflict with Act. In the event of a conflict between any provision of this Indenture with any provision of the Bond Act as in effect on the Closing Date, the provision of the Bond Act shall prevail over the conflicting provision of this Indenture. Section 9.1 1. Conclusive Evidence of Regularity. Bonds issued pursuant to this Indenture shall constitute conclusive evidence of the regularity of all proceedings under the Act relative to their issuance. Section 9.12. Payment on Business Day. In any case where the date of the payment of interest or of principal (and premium, if any) of the Bonds or the date fixed for redemption is other than a Business Day, the payment of interest or principal (and premium, if any) need not be made on such date but may be made on the next succeeding day which is a Business Day with the same force and effect as if made on the date required, and no interest shall accrue for the period from and after such date. Section 9.13. Counterparts. each of which shall be deemed an original. This Indenture may be executed in counterparts, S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01Dond IndentureDond Indenture [4.9.04].doc DRAFT 4/91 043 7 IN WITNESS WHEREOF, the City has caused this Indenture to be executed in its name and attested, and the Paying Agent, in acknowledgment of its acceptance of the obligations created hereunder, has caused this Indenture to be executed in its name, all as of May 1 , 2004. CITY OF CARLSBAD By: Debt Administrator BNY Western Trust Company, as Paying Agent By: Authorized Officer S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 20034lU3ond IndentureV3ond Indenture [4.9.04].doc DRAFT 4/91 043 8 EXHIBIT “A” [FORM OF BOND] UNLESS THIS BOND IS PRESENTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY (AS DEFINED IN THE AGREEMENT) TO THE PAYING AGENT FOR REGISTRATION OF TRANSFER, EXCHANGE OR PAYMENT, AND ANY BOND AUTHENTICATED AND DELIVERED IS REGISTERED IN THE NAME OF CEDE & CO. OR IN SUCH OTHER NAME AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY (AND ANY PAYMENT IS MADE TO CEDE & CO. OR TO SUCH OTHER ENTITY AS IS REQUESTED BY AN AUTHORIZED REPRESENTATIVE OF THE DEPOSITORY), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL INASMUCH AS THE REGISTERED OWNER HEREOF, CEDE & CO., HAS AN INTEREST HEREIN. UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF SAN DIEGO CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 LIMITED OBLIGATION IMPROVEMENT BOND (Property Secured Only - No Issuer Liability) ASSESSMENT DISTRICT NO. 2003-01 Registered Number Interest Rate Maturity Original Date Issue Date Registered Amount $ CUSIP Registered Owner: CEDE & CO. Principal Sum Under and by virtue of the Improvement Bond Act of 1915, Division 10 (commencing with Section 8500) of the Streets and Highways Code of the State of California (the “Act”), the City of Carlsbad (the “City”), will, out of the redemption fund for the payment of the Bonds issued upon the unpaid portion of assessments levied within Benefit Area No. 1 of Assessment District No. 2003-01 (College Boulevard and Cannon Road East), City of Carlsbad, S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/91 0439 County of San Diego, State of California (the “Assessment District”) made for the construction and acquisition of certain public improvements in and for the Assessment District, which improvements and the Assessment District, including Benefit Area No. 1, are more fully described in proceedings taken pursuant to Resolution No. 2003-197, the Resolution of Intention for the Assessment District, adopted by the City Council of the City on July 15,2003, pay to the registered owner identified above, or registered assigns, on the maturity date specified above the principal sum specified above in lawful money of the United States, and in like manner will pay interest from the interest payment date next preceding the date on which this Bond is authenticated, unless this Bond is authenticated after a Record Date (as hereinafter defined) and before the close of business on the next interest payment date, in which event it shall bear interest from such interest payment date, or unless this Bond is authenticated on or before the Record Date preceding the first interest payment date, in which event it shall bear interest from the original issue date specified above, until payment of such principal sum shall have been discharged, at the rate of interest per annum specified above, payable semiannually on March 2 and September 2 in each year commencing on September 2,2004. Both the principal hereof and redemption premium hereon are payable at the principal corporate trust office of BNY Western Trust Company, the Paying Agent, Registrar and Transfer Agent (the “Paying Agent”) in Los Angeles, California, and the interest hereon is payable by check mailed to the owner hereof at the owner’s address as it appears on the records of the Paying Agent, or at such address as may have been filed with the Paying Agent for that purpose, as of the fifteenth (15th) day of the month preceding each interest payment date (the “Record Date”). Principal of, redemption premium, if any, and interest payable to any Owner of Bonds in aggregate principal amount of $1,000,000 or more will be paid, upon the written request of any such Owner in form and substance satisfactory to the Paying Agent, by wire transfer of immediately available funds to an account within the United States designated by such Owner on or before a Record Date. This Bond will continue to bear interest after maturity at the rate above specified, provided it is presented at maturity and payment thereof is refused upon the sole ground that there are not sufficient moneys in said redemption fund with which to pay the same. If it is not presented at maturity, and there are sufficient moneys in said redemption fund with which to pay the same, interest on this Bond will run until maturity. Pursuant to Section 8769 of the Streets and Highways Code of the State of California, the City Council of the City has determined that the City will not obligate itself to advance funds from the City treasury to cure any deficiency in the redemption fimd. This Bond is one of several annual series of bonds of like date, tenor and effect, but differing in amounts, maturities and interest rates, issued by the City pursuant to the Act and a Bond Indenture dated as of May 1, 2004 by and between the City and the Paying Agent (the “Bond Indenture”) in the aggregate principal amount of $ (the “Bonds”) for the purpose of providing means for paying for the construction and acquisition of the improvements which are to be constructed and acquired within and for the Assessment District, as described in said proceedings, and is secured by the moneys in said redemption fund and by the unpaid portion of the assessments levied on parcels of property within Benefit Area No. 1 of the Assessment District for the payment of said improvements, and, including principal and interest, S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341U3ond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0440 is payable exclusively out of said fund. Reference is hereby made to the Act and the Indenture, and all amendments thereto, for a description of the rights, duties and obligations of the City and the owners of the Bonds, the terms upon which the Bonds are issued and the terms and conditions on which the Bonds will be deemed to be paid, at or prior to maturity or redemption of the Bonds, to all the provisions of which agreement the owner of this Bond, by acceptance hereof, assents and agrees. The Bonds are issuable only as fully registered Bonds in denominations of $5,000, or any integral multiple thereof, except a Bond which shall mature on September 2,2005 and be issued in the principal amount of $ . This Bond is transferable by the registered owner hereof, in person or by the owner’s attorney duly authorized in writing, at the office of the Paying Agent, subject to the terms and conditions provided in the Bond Indenture, including the payment of certain charges, if any, upon surrender and cancellation of this Bond. Upon such transfer, a new registered Bond or Bonds, of any authorized denomination or denominations, of the same maturity, for the same aggregate principal amount, will be issued to the transferee in exchange for this Bond. Bonds shall be registered only in the name of an individual (including joint owners), a corporation, a partnership or a trust. The Paying Agent shall not be required to make any exchange or registration of transfer of Bonds during the fifteen (1 5) days immediately preceding any interest payment date, or during the period selected by the Paying Agent for the selection of Bonds for redemption, or with respect to any Bonds selected for redemption. The Paying Agent may treat the owner hereof as the absolute owner for all purposes, and the Paying Agent shall not be affected by any notice to the contrary. The Bonds maturing on and after September 2, 20- are subject to redemption prior to their stated maturity dates on September 2, 20- or on any Interest Payment Date thereafter, on a pro rata basis among maturities (and by lot within any one maturity), in integral multiples of $5,000, at the option of the City from moneys derived by the City from any source, at the following redemption prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Dates Redemption Prices September 2,20- and March 2,20- September 2,20- and thereafter 100 -Yo September 2,20- and March 2,20- - The Bonds are also subject to mandatory redemption on any Interest Payment Date, as selected by the City, in integral multiples of $5,000, from moneys derived by the City from Assessment Prepayments (as defined in the Bond Indenture), at the following redemption S:\Warren .Diven\Ci ties\City of Carlsbad\Cannon-College AD 2003-0 lmond Indenturemond Indenture [4.9.04].doc DRAFT 4/9/ 044 1 prices (expressed as percentages of the principal amount of the Bonds to be redeemed), together with accrued interest to the date of redemption: Redemption Dates Redemption Prices September 2,2004 through March 2,20- September 2,20- and March 2,20- September 2,20- and March 2,20- September 2,20- and thereafter 103% The Bonds maturing on September 2,20-, are subject to mandatory sinking fund redemption, in part, on September 2,20-, and on each September 2 thereafter prior to maturity, by lot, at a redemption price equal to the principal amount thereof to be redeemed, together with accrued interest to the date of redemption, without premium, from sinking fund payments as provided in the Bond Indenture. This Bond is subject to refunding pursuant to the procedures of Division 11.5 (commencing with Section 9500) of the Streets and Highways Code of the State of California. This Bond shall not be entitled to any benefit under the Act or the Bond Indenture, or become valid or obligatory for any purpose, until the certificate of authentication and registration hereon endorsed shall have been dated and signed by or on behalf of the Paying Agent. IN WITNESS WHEREOF, the City of Carlsbad, California, has caused this Bond to be signed by its City Treasurer and City Clerk, all as of the day of 2004. CITY OF CARLSBAD, CALIFORNIA City Clerk City Treasurer S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/9/ 0442 CERTIFICATE OF AUTHENTICATION This is one of the Bonds described in the within-defined Bond Indenture. Dated: BNY WESTERN TRUST COMPANY Paying Agent By: Authorized Signatory S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-01\Bond Indenturemond Indenture [4.9.04].doc DRAFT 4/91 0443 ASSIGNMENT For value received, the undersigned do(es) hereby sell, assign and transfer unto (Name, Address and Tax Identification or Social Security Number of Assignee) the within registered Bond and hereby irrevocably constitute(s) and appoint(s) full power of substitution in the premises. attorney, to transfer said Bond on the books of the Paying Agent, with Dated: NOTE: The signature(s) on this assignment must correspond with the name(s) as written on the face of the within Bond in every particular without alteration or enlargement or any change whatsoever. Signature Guaranteed: NOTE: Signature(s) must be guaranteed by an eligible guarantor. S:\Warren .Diven\Cities\City of CarlsbadWannon-College AD 2003-01 Bond IndentureBond Indenture [4.9.04].doc DRAFT 4/91 0444 TABLE OF CONTENTS Page(s) 3 3 ARTICLE I 3 Section 1.01. Authority for this Indenture Section 1.02. Indenture for Benefit of Bondowners Section 1.03. Definitions 3 ARTICLE I1 11 Section 2.01. Principal Amount; Desimation 11 Section 2.02. Terms of Bonds 11 Section 2.03. Redemption 12 Section 2.04. Form of Bonds s 14 Section 2.05. Execution of Bonds 14 Section 2.06. Transfer of Bonds 15 Section 2.07. Exchange of Bonds 15 Section 2.08. Bond Register 15 Section 2.09. Temporary Bonds 16 Section 2.10. Bonds Mutilated, Lost, Destroyed or Stolen 16 Section 2.1 1. Special Obligation 16 Section 2.12. Refunding 17 ARTICLE I11 17 Section 3.01. Issuance and Delivery of Bonds - 17 Section 3.02. Application of Proceeds of Sale of Bonds 17 Section 3.03. Improvement Fund 17 Section 3.04. Cost of Issuance Fund Section 3.04. Book-Entry System; Delivery of the Bonds to the Depository 18 ARTICLE IV 19 20 Section 4.03. Reserve Fund 23 ARTICLE V 24 Section 5.01. Punctual Payment 24 Section 5.02. Special Obligation 24 Section 5.03. Extension of Time for Payment 24 Section 5.04. Against Encumbrances 24 Section 5.05. Protection of Security and Rinhts of Owners 25 Section 5.06. Compliance with Laws, Completion of Proiect 25 Section 5.07. Collection of Assessment Revenues 25 Section 5.08. Further Assurances 25 Section 5.09. Tax Covenants 25 Section 5.10. Covenant to Foreclose 26 ARTICLE VI 26 Section 6.01. Deposit and Investment of Moneys in Funds 26 Section 6.02. Rebate Fund; Rebate to the United States 28 Section 6.03. Liability of City 28 Section 6.04. Employment of Agents by City 28 ARTICLE VI1 29 Section 4.01. Pledge of Assessment Revenues; Transfers of Assessment Revenues Section 4.02. Redemption Fund 20 S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 2003-0 1 \Bond IndentureDond Indenture [4.9.04].doc DRAFT 4/91 0444 Section 7.01. Section 7.02. Section 7.03. Section 7.04. Section 7.05. Section 7.06. ARTICLE VI11 Section 8.01 Section 8.02 Section 8.03 Section 8.04 Section 8.05 Section 8.06 Section 8.07 Section 9.01 Section 9.02 Section 9.03 Section 9.04 Section 9.05 Section 9.06 Section 9.07 Section 9.08. Section 9.09. Section 9.10. Section 9.1 1. Section 9.12. Section 9.13. ARTICLE IX Appointment of Paying Agent Liabilitv of Paying Agent Information Notice to Paying Agent Compensation, Indemnification Books and Accounts Amendments Permitted Owners’ Meetings Procedure for Amendment with Written Consent of Owners Disqualified Bonds Effect of Supplemental Indenture Endorsement or Replacement of Bonds Issued After Amendments Amendatory Endorsement of Bonds Benefits of Indenture Limited to Parties Successor is Deemed Included in All References to Predecessor Discharge of Indenture Execution of Documents and Proof of Ownership bv Owners Waiver of Personal Liability Notices to and Demands on Citv and Paying Agent Partial Invalidity Unclaimed Moneys Applicable Law Conflict with Act Conclusive Evidence of Rermlarity Payment on Business Day Counterparts 29 29 31 31 31 31 31 32 33 33 34 34 34 34 34 34 34 35 36 36 36 36 37 37 37 37 37 Exhibit A - Form of Bond ........................................................................................................... A-1 S:\Warren.Diven\Cities\City of Carlsbad\Cannon-College AD 200341D3ond IndentureDond Indenture [4.9.04].doc DRAFT 4J9f 0445 Exhibit 5 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 LIMITED OBLIGATION IMPROVEMENT BONDS ASSESSMENT DISTRICT NO. 2003-01 CONTINUING DISCLOSURE AGREEMENT This Continuing Disclosure Agreement (the “Disclosure Agreement”), dated as of May 1, 2004, is executed and delivered by the City of Carlsbad (“City”) and BNY Western Trust Company (the “Paying Agent”), as Paying Agent and in connection with the issuance of $ City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”). The Bonds are being issued pursuant to the Improvement Bond Act of 1915, being Division 10 of the California Streets and Highways Code (the “1915 Act”), and a Bond Indenture, dated as of May 1, 2004 (the “Indenture”), between the City and the Paying Agent. The City covenants and agrees as follows: Section 1. Purpose of the Disclosure Aqeement. This Disclosure Agreement is being executed and delivered by the City and the Paying Agent for the benefit of the holders and beneficial owners of the Bonds and in order to assist the Participating Underwriter in complying with S.E.C. Rule 15c2-12(b)(5). Section 2. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term used in this Disclosure Agreement unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: “Annual Report” shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Agreement. “Dissemination Agent” shall mean the City, the Paying Agent, acting in its capacity as Dissemination Agent hereunder, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. “Listed Events” shall mean any of the events listed in Section 5(a) of this Disclosure Agreement. “National Repository” means any Nationally Recognized Municipal Securities Information Repository recognized by the Securities and Exchange Commission. The National Repositories currently recognized by the Securities and Exchange Commission are set forth in the SEC website located at http://www.sec.gov/consumer/nrmsir.htm. “OfJiciaZ Statement” shall mean the official statement relating to the Bonds. “Participating Underwriter” shall mean the original underwriter of the Bonds required to comply with the Rule in connection with offering of the Bonds. Carlsbad Cannon Road CDA -council- __ ,1 I “Repository” shall mean each National Repository and each State Repository. “Rule” shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. “State Repository” shaIl mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized by the Securities and Exchange Commission. As of the date of this Continuing Disclosure Agreement, there is no State Repository. Section 3. Provision of Annual Reports. (a) The City shall, or shall cause the Dissemination Agent to, annually not later than 270 days after the end of the City’s fiscal year, commencing with the report for the 2003/04 fiscal year, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Agreement. Not later than fifteen (15) Business Days prior to said date, the City shall, by telecommunications or other reasonable means, provide the Annual Report to the Dissemination Agent (if other than the City). The Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross-reference other information as provided in Section 4 of this Disclosure Agreement; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. (b) Not later than fifteen (15) Business Days prior to the date specified in subsection (a) for the providing of the Annual Report to Repositories, the City shall provide the Annual Report to the Dissemination Agent. If by such date, the Dissemination Agent has not received a copy of the Annual Report, the Dissemination Agent shall contact the City to determine if the City is in compliance with the first sentence of this subsection (b). If the Dissemination Agent is unable to verify that an Annual Report has been provided to the Repositories by the date required in subsection (a), the Dissemination Agent shall send a notice to the National Repository or the Municipal Securities Rulemaking Board and the State Repository in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and (ii) file a report with the City certifjrlng that the Annual Report has been provided pursuant to this Disclosure Agreement, stating the date it was provided and listing all the Repositories to which it was provided. Section 4. Content of Annual.Reports. The City’s Annual Report shall contain or incorporate by reference the most recent audited financial statements of the City prepared in 2 accordance with generally accepted accounting principles promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board and the following information regarding Assessment District No. 2003-01 (the “Assessment District”): (a) (b) (c) (d) (e) (f) Principal amount of the Bonds outstanding as of June 30 and the succeeding September 3; Balances in the Redemption Fund and the Reserve Fund as of June 30 and the succeeding September 3; Amount of assessment prepayments in the prior fiscal year; The amount of delinquencies in the prior fiscal year; and Any action by the City to foreclose on property with delinquent assessments. The aggregate assessed value of property in the Assessment District with unpaid assessments (in the same format as Table - of the Official Statement). Owners of property in the Assessment District with aggregate unpaid assessments in excess of 5% of the total unpaid assessments. (g) Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identi@ each such other document so included by reference. Section 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if Principal and interest payment delinquencies. Non-payment related defaults. Unscheduled draws on debt service reserves reflecting financial difficulties. Unscheduled draws on credit enhancements reflecting financial difficulties. Substitution of credit or liquidity providers, or their failure to perform. Adverse tax opinions or events affecting the tax-exempt status of the security. Modifications to rights of security holders. Bond calls. Defeasances. Release, substitution, or sale of property securing repayment of the securities. 3 (1 1) Rating changes. (b) Whenever the City obtains knowledge of the occurrences of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal Securities law. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal Securities law, the City shall promptly notify the Dissemination Agent in writing. Such notice shall instruct the Dissemination Agent to file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)@) and (9) need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to holders of affected Bonds pursuant to the Indenture. (d) If the Dissemination Agent has been instructed by the City to report the occurrence of a Listed Event, the Dissemination Agent shall file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository with a copy to the City. Notwithstanding the foregoing notice of Listed Events described in subsections (a)@) and (9) need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to the holders of affected Bonds pursuant to the Indenture. Section 6. Termination of Reporting Oblination. The City’s obligations under this Disclosure Agreement shall terminate upon the legal defeasance, prior redemption or payment in full of all of the Bonds. Section 7. Dissemination Anent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in canying out its obligations under this Disclosure Agreement, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. If at any time there is not any other designated dissemination Agent, the Paying Agent shall be the Dissemination Agent. The initial Dissemination Agent shall be Section 8. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Agreement, the City and the Paying Agent may amend this Disclosure Agreement (and the Paying Agent shall agree to any amendment so requested by the City to the extent that such amendment does not adversely effect the Paying Agent) , and any provision of this Disclosure Agreement may be waived, provided that the following conditions are satisfied: (a) the amendment or waiver, if it relates to annual or event information to be provided, is made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of the City, or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the 4 Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and (c) the proposed amendment or waiver (i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of holders. Section 9. Additional Information. Nothing in this Disclosure Agreement shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Agreement or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Agreement. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Agreement, the City shall have no obligation under this Continuing Disclosure Agreement to update such information or include it in any fbture Annual Report or notice of occurrence of a Listed Event. Section 10. Default. In the event of a failure of the City or Dissemination Agent to comply with any provision of this Disclosure Agreement any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City or the Dissemination Agent to comply with its obligations under this Disclosure Agreement. A default under this Disclosure Agreement shall not be deemed an Event of Default under the Indenture, and the sole remedy under this Disclosure Agreement in the event of any failure of the City or Dissemination Agent to comply with this Disclosure Agreement shall be an action to compel performance. Section 1 1. Duties, Immunities and Liabilities of Dissemination Anent. The Dissemination Agent will receive reasonable compensation for its services provided pursuant to this Disclosure Agreement. The Dissemination Agent shall not be liable or responsible in any manner for the form or content of any report or notice provided by the City hereunder. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Agreement, and the City agrees to indemnify and save the Dissemination Agent, its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent’s negligence or willful misconduct. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. Section 12. Beneficiaries. This Disclosure Agreement shall inure solely to the benefit of the City, the Dissemination Agent (if such Dissemination Agent is not the City), the Participating Underwriters and holders and beneficial owners, from time to time, of the Bonds, and shall create no rights in any other person or entity. 5 Section 13. Countemarts. This Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. CITY OF CARLSBAD By: Finance Director BNY WESTERN TRUST COMPANY, as Dissemination Agent By: Authorized Officer 6 EXHIBIT A NOTICE OF MUNICIPAL SECURITIES RULEMAKING BOARD OF FAILURE TO FILE ANNUAL REPORT Name of Issuer: City of Carlsbad Name of Bond Issue: City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Date of Issuance: ,2004 NOTICE IS HEREBY GIVEN that the City has not provided an Annual Report with respect to the above-named Bonds as required by the Indenture. The City anticipates that the Annual Report will be filed by Dated: BNY WESTERN TRUST COMPANY, as Dissemination Agent By: Authorized Officer cc: Issuer Exhibit 6 CITY OF CARLSBAD (COLLEGE BOULEVARD AND CANNON ROAD EAST) BENEFIT AREA NO. 1 LIMITED OBLIGATION IMPROVEMENT BONDS ASSESSMENT DISTRICT NO. 2003-01 BOND PURCHASE AGREEMENT ,2004 City of Carlsbad 1200 Carlsbad Village Drive Carlsbad, CA 92008 Ladies and Gentlemen: The undersigned, Stone & Youngberg LLC (the “Underwriter”), offers to enter into this Bond Purchase Agreement (the “Purchase Agreement”) with the City of Carlsbad (the “City”) which, upon acceptance by the City, will be binding upon the City and the Underwriter. This offer is made subject to the City’s acceptance on the date hereof, and if not so accepted will be subject to withdrawal by the Underwriter upon written notice delivered to the City at any time prior to the acceptance hereof by the City. 1. Purchase, Sale and Delivery of the Bonds. (a) Subject to the terms and conditions, and in reliance upon the representations, warranties and agreements set forth herein, the Underwriter hereby agrees to purchase from the City, in connection with Benefit Area No. 1 (“Benefit Area No. 1”) of the it’s Assessment District No. 2003-01 (College Boulevard and Cannon Road East) (the “District”), and the City hereby agrees to sell to the Underwriter, all (but not less than all) of the City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”), dated ,2004 in the aggregate principal amount of $ , bearing interest (payable commencing September 2,2004, and semiannually thereafter on March 2 and September 2 in each year) at the rates of interest, and maturing on the dates and in the amounts, as set forth in Exhibit A attached hereto and incorporated herein by this reference. The purchase price for the Bonds shall be !$ , being of the principal amount of the Bonds, less an Underwriter’s discount of !$ , and [less net original issue discount] [plus net original issue premium] of !$ Carlsbad Cannon Road BPA (3).DOC The Bonds are issued pursuant to the Improvement Bond Act of 19 15, being Division 10 of the California Streets and Highways Code (the “1915 Act”), and a Bond Indenture, dated as of May 1, 2004 (the “Indenture”), between the City and , Los AngeIes, California, as Paying Agent for the Bonds (the “Paying Agent”). All of the proceedings of the City to form the District, and to levy the assessments for the construction and acquisition of the improvements described herein and financed with the proceeds of the Bonds, have been undertaken pursuant to the Municipal Improvement Act of 1913 (Division 12 of the California Streets and Highways Code) (the “1913 Act” and, with the 1915 Act, the “Bond Law”). The Bonds shall be as described in, shall be issued and secured under the provisions of and shall be payable and subject to redemption as provided in the Indenture. The Bonds are issued upon and secured by the unpaid assessments (the “Assessments”), together with interest thereon, levied on parcels within Benefit Area No. 1. Proceeds of the sale of the Bonds will be used (i) to finance the acquisition and construction of certain public improvements specially benefiting properties located within the boundaries of Benefit Area No. 1, (ii) to fund a Reserve Fund for the Bonds, (iii) to fund capitalized interest on the Bonds until 2, 200-, and (iv) to pay the costs of issuing the Bonds. (b) The Preliminary Official Statement, dated , 2004 relating to the Bonds, together with the cover page and all appendices thereto, is herein called the “Preliminary Official Statement.” The City hereby ratifies the use by the Underwriter of the Preliminary Official Statement and authorizes the Underwriter to use and distribute the Preliminary Official Statement, the Official Statement (as defined below), the Indenture (as hereinafter defined), the Resolution and this Purchase Agreement, and all information contained therein, and all other documents, certificates and written statements furnished by the City to the Underwriter in connection with the transactions contemplated by this Purchase Agreement, in connection with the offer and sale of the Bonds by the Underwriter. The term “Official Statement” shall mean the Preliminary Official Statement, as modified with the prior approval of the Underwriter and the City, for use by the Underwriter in connection with the sale of the Bonds. (c) Subject to preparation of the Official Statement with the assistance of the Underwriter, the City shall deliver or cause to be delivered to the Underwriter promptly after acceptance hereof copies of the Official Statement. The City shall deliver sufficient copies of the Official Statement to the Underwriter in order to comply with Rule 15~2-12 promulgated under the Securities Exchange Act of 1934 (“Rule 15~2-12”). The City shall deliver these copies to the Underwriter within seven (7) business days after the execution of this Purchase Agreement and thereafter for such period of time ending on a date referred to herein as the “End Date,” which date is the earlier of: (1) 90 days after the end of the underwriting period (as defined in Rule 15~2-12); or (2) the time when the Official Statement becomes available from a “national recognized municipal securities information repository” (NRMSIR), but in no event less than 25 days after the underwriting period (as defined in Rule 15~2-2) ends. (d) At 8:OO o’clock A.M., Pacific Daylight Time, on ,2004, or at such other time or date as shall be agreed upon by the Underwriter and the City (such time and -2- Carlsbad Cannon Road BPA (3).DOC date being herein referred to as the “Closing Date”), the City will deliver to the Underwriter, at a location or locations to be designated by the Underwriter, the Bonds, in book-entry form registered in the name of Cede & Co., the nominee of The Depository Trust Company (“DTC”) in New York, New York (all Bonds having had the CUSP numbers assigned to them thereon), duly executed by the officers of the City as provided in the Indenture, and the other documents herein mentioned; and the Underwriter will accept such delivery and pay the purchase price of the Bonds as set forth in paragraph(a) of this section in immediately available funds (such delivery and payment being herein referred to as the “Closing”). 2. Representations, Warranties and Agreements of the City. The City hereby represents and warrants to and agrees with the Underwriter that: (a) The City is a municipal corporation and is duly organized and validly existing as a public body organized and existing under and by virtue of the Constitution and laws of the State of California; (b) The governing body of the City has duly authorized the formation of the District; (c) The governing body of the City has duly and validly adopted the Indenture, this Purchase Agreement, the Continuing Disclosure Agreement, dated as of May 1, 2004 (the “Continuing Disclosure Agreement”), and the Acquisitioflinancing Agreement, dated as of December 11, 2002, as amended, between the City and Calavera Hills 11, LLC, a California limited liability company (“Calavera”), the primary developer within the District (the “Acquisition Agreement”) (collectively, the “City Documents”) and the Resolution and has duly authorized and approved the delivery and use of the Preliminary Official Statement, the execution, delivery and use of the Official Statement, the execution and delivery of the Bonds and the City Documents and the performance by the City of its obligations contained therein, and the taking of any and all action on its part as may be necessary to carry out, give effect to and consummate the transactions on the part of the City contemplated by each of said documents; (d) At the Closing Date the City will have, full legal right, power and authority (i) to execute, deliver and perform its obligations under the City Documents and to carry out all other transactions on its part contemplated thereby and hereby, (ii) to issue, sell and deliver the Bonds to the Underwriter pursuant to the Indenture as provided herein, and (iii) to carry out, give effect to and consummate the transactions on its part contemplated by the Resolution and the City Documents; (e) The City is, and at the Closing Date will be, in compliance, in all respects, with its obligations under the Bond Law and the City Documents; (f) The City is not in breach of or in default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, resolution, indenture, contract, agreement or other instrument to which the City is a party or is otherwise subject or -3- Carlsbad Cannon Road BPA (3).DOC bound, a consequence of which could be to materially and adversely affect the performance by the City of its obligations under the Bonds or the City Documents; (8) The adoption by the governing body of the City of Resolution No. 2003- 197 (the “Resolution of Intention”), and the execution and delivery by the City of the Bonds or the City Documents, and compliance by the City with the provisions hereof and thereof, will not conflict with or constitute a breach of or default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, resolution, indenture, contract, agreement or other instrument to which the City is a party or is otherwise subject or bound, a consequence of which could be to materially and adversely affect the performance by the City of its obligations under the Bonds, the Resolution of Intention or the City Documents; (h) All approvals, consents, authorizations, elections and orders of or filings or registrations with any governmental authority, board, agency or commission having jurisdiction which would constitute a condition precedent to, or the absence of which would materially adversely affect, the performance by the City of its obligations hereunder, or under the City Documents or the Bonds, have been obtained and are in full force and effect; provided that no representation is made as to any necessary “blue sky” filings; (i) The Bonds and the City Documents conform as to form and tenor to the descriptions thereof contained in the Official Statement and when delivered to and paid for by the Underwriter on the Closing Date as provided herein the Bonds will be validly issued and outstanding and entitled to all the benefits of the Indenture; Q) The City has deemed the Preliminary Official Statement to be near final as of the date of the Preliminary Official Statement, as required by Rule 15~2-12. As of the date thereof and at all times up to the Closing Date, the information contained in the Preliminary Official Statement is true and correct in all material respects and does not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; (k) If between the date of this Purchase Agreement and the End Date an event occurs, of which the City has knowledge, which might or would cause the information relating to the City, the District or the City’s functions, duties and responsibilities contained in the Official Statement, as then supplemented or amended, to contain an untrue statement of a material fact or to omit to state a material fact required to be stated therein or necessary to make such information therein, in the light of the circumstances under which it was presented, not misleading, the City wi€l notie the Underwriter, and if, in the opinion of the Underwriter, such event requires the preparation and publication of a supplement or amendment to the Official Statement, the City will cooperate with the Underwriter in the preparation of an amendment or supplement to the Official Statement in a form and in a manner approved by the Underwriter, provided all expenses thereby incurred for such publication will be paid for by the City; -4- Carlsbad Cannon Road BPA (3).DOC (1) No action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, regulatory agency, public board or body is pending or to the knowledge of the officers of the City executing this Purchase Agreement, is threatened in any way, affecting the existence of the City or the District or the titles of the City’s officers to their respective offices or seeking to restrain or to enjoin the issuance, sale or delivery of the Bonds, the application of the proceeds thereof in accordance with the Indenture, or the collection or application of the Assessments or the proceeds thereof pledged or to be pledged to pay the principal of and interest on the Bonds, or in any way contesting or affecting the validity or enforceability of the Bonds, the Resolution of Intention, the City Documents or any action of the City contemplated by any of said documents, or in any way contesting the completeness or accuracy of the Preliminary Official Statement or the Official Statement or the powers of the City or its authority with respect to the Bonds, the Resolution of Intention, the City Documents or any action of the City contemplated by any of said documents, nor to the knowledge of the officer of the City executing this Purchase Agreement is there any basis therefor; (m) The City will furnish such information, execute such instruments and take such other action in cooperation with the Underwriter as the Underwriter may reasonably request in order for the Underwriter to qualify the Bonds for offer and sale under the “blue sky” or other securities laws and regulations of such states and other jurisdictions of the United States as the Underwriter may designate; provided, however, the City shall not be required to register as a dealer or a broker of securities or consent to service of process or register as a foreign corporation in any such state or jurisdiction; (n) Any certificate signed by any authorized official of the City authorized to do so and delivered by the City to the Underwriter shall be deemed a representation and warranty by the City to the Underwriter as to the statements made therein; (0) The City has received permission from Bruce W. Hull & Associates (the “Appraiser”) to quote from, distribute and otherwise utilize in connection with the production and distribution of the Preliminary Official Statement and the Official Statement, that certain appraisal report of the Appraiser dated , 2004 (the “Appraisal Report”) and to include a copy of a summary of such Appraisal Report as an appendix to the Preliminary Official Statement and the Official Statement; (p) The City has received permission from Empire Economics (the “Market Absorption Consultant”) to quote from, distribute and otherwise utilize in connection with the production and distribution of the Preliminary Official Statement and the Official Statement, that certain market absorption report of the Market Absorption Consultant dated 9 2004 (the “Market Absorption Report”) and to include a copy of a summary of such Market Absorption Report as an appendix to the Preliminary Official Statement and the Official Statement; (9) The City is not in default, nor has it been in default at any time, as to the payment of principal or interest with respect to an obligation of the City or with respect to an obligation guaranteed by the City as guarantor or successor of a guarantor, which default has or -5- Carlsbad Cannon Road BPA (3).DOC could have a material adverse affect on the ability of the City to comply with its obligations under the City Documents; (r) The City has not been notified by any listing or proposed listing by the Internal Revenue Service to the effect that it is a bond issuer whose arbitrage certifications may not be relied upon; and (s) The City will not knowingly take or omit to take any action, which action or omission will in any way cause the proceeds from the sale of the Bonds to be applied in a manner other than as provided in the Indenture or which would cause the interest on the Bonds to be includable in gross income for federal income tax purposes. 3. Conditions to the Obligations of the Underwriter. The obligations of the Underwriter to accept delivery of and pay for the Bonds on the Closing Date shall be subject, at the option of the Underwriter, to the accuracy in all material respects of the representations and warranties on the part of the City contained herein, as of the date hereof and as of the Closing Date, to the accuracy in all material respects of the statements of the officers and other officials of the City and other persons and entities made in any certificates or other documents furnished pursuant to the provisions hereof, to the performance by the City of its obligations to be performed hereunder at or prior to the Closing Date and to the following additional conditions (any of which may be waived by the Underwriter): (a) At the Closing Date, the Resolution and the City Documents shall be in full force and effect according to their terms, and shall not have been otherwise amended, modified or supplemented after the date hereof, except as may have been agreed to in writing by the underwriter, and there shall have been taken in connection therewith, with the issuance of the Bonds and with the transactions contemplated thereby and by this Purchase Agreement, all such actions as, in the opinion of Best Best & Krieger LLP, Bond Counsel for the City, shall be necessary and appropriate; (b) Between the date hereof and the Closing Date, the market price or marketability of the Bonds at the initial offering prices shall not have been materially adversely affected, in the judgment of the Underwriter (evidenced by a written notice to the City terminating the obligation of the Underwriter to accept delivery of and pay for the Bonds), by reason of any of the following: (1) legislation shall have been enacted by the United States or the State of California or shall have been reported out of committee or be pending in committee, or a decision shall have been rendered by a court of the United States or the Tax Court of the United States, or a ruling shall have been made or a regulation or a temporary regulation shall have been proposed or made or any other release or announcement shall have been made by the Treasury Department of the United States or the Internal Revenue Service, with respect to Federal or California taxation upon interest received on obligations of the general character of the Bonds, which in the reasonable opinion of the Underwriter materially adversely affects the market for the Bonds; -6- Carlsbad Cannon Road BPA (3).DOC (2) the occurrence of any outbreak of hostilities or other national or international calamity or crisis, or the escalation of an existing national or international calamity or crisis, the effect of such outbreak, calamity or crises on the financial markets of the United States being such as would make it impracticable, in the reasonable opinion of the Underwriter, for the Underwriter to sell the Bonds (it being acknowledged by the Underwriter that as of the date hereof no such event is occurring); (3) a general suspension of trading on the New York Stock Exchange or other minimum or maximum prices for trading shall have been fixed and be in force, or maximum ranges for prices for securities shall have been required and be in force on the New York Stock Exchange or any other exchange, whether by virtue of a determination by the New York Stock Exchange or such other exchange or by orders of the Securities and Exchange Commission or any other govemmental authority; (4) declaration of a general banking moratorium shall have been declared by either Federal, California or New York authorities having jurisdiction and be in force; (5) establishment of any new restrictions in securities materially affecting the free market for securities (including the imposition of any limitations on interest rates) or the charge to the net capital requirements of the Underwriter established by the New York Stock Exchange, the Securities and Exchange Commission, any other Federal or state agency or the Congress of the United States, or by Executive Order; (6) legislation enacted (or resolution passed) by the Congress of the United States of America, or an order, decree or injunction issued by any court of competent jurisdiction, or an order, ruling, regulation (final, temporary or proposed), press release or other form of notice issued or made by or on behalf of the Securities and Exchange Commission, or any other govemmental agency having jurisdiction of the subject matter, to the effect that obligations of the general character of the Bonds, including any or all underlying arrangements, are not exempt fiom registration under the Securities Act of 1933, as amended, or that the Indenture is not exempt fiom qualification under the Trust Indenture Act of 1939, as amended, or that the issuance, offering or sale of obligations of the general character of the Bonds, or of the Bonds, including any or all underlying arrangements, as contemplated hereby or by the Official Statement, is or would be in violation of the federal securities laws as amended and then in effect; (7) . any amendment to the federal or California Constitution or action by any federal or California court, legislative body, regulatory body or other authority materially adversely affecting the tax status of the City, its property, income or securities (or interest thereon), the validity or enforceability of the Assessments or the ability of the City, to issue the Bonds and levy the Assessments as contemplated by the Resolution, the City Documents and the Official Statement; or (8) any event occurring, or information becoming known which, in the judgment of the Underwriter, makes untrue in any material respect any statement or information -7- Carlsbad Cannon Road BPA (3).DOC contained in the Preliminary Official Statement or the Official Statement, or results in the Preliminary Official Statement or the Official Statement containing any untrue statement of a . material fact or omitting to state a material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. [(9) [DISCUSSION OF CIRCULAR 230 TO COME AS NEEDED.] (c) On or prior to the Closing Date, the Underwriter shall have received counterpart originals, or certified copies, of the following documents, in each case satisfactory in form and substance to the Underwriter: (1) One counterpart original or copy certified by a duly authorized officer of the City of a complete transcript of all proceedings of the City relating to the approval of the City Documents, the Preliminary Official Statement and the Official Statement and the authorization, issuance, sale and delivery of the Bonds, together with a certificate dated as of the Closing Date of a duly authorized officer of the City to the effect that each included Resolution and the City Documents is a true, correct and complete copy of the one duly adopted by the City Council of the City and that none have been amended, modified or rescinded since adoption (except as reflected in said transcript or as may have been agreed to in writing by the Underwriter) and is in full force and effect as of the Closing Date; (2) An approving opinion, dated the Closing Date and addressed to the City, of Best Best & Krieger LLP, Bond Counsel for the City, in form and substance as attached as APPENDIX E to the Official Statement; (3) A supplemental opinion, dated the Closing Date and addressed to the Underwriter, of Best Best & Krieger LLP, Bond Counsel for the City, to the effect that: (i) The statements contained in the Official Statement under the captions “THE BONDS,” “SECURITY FOR THE BONDS,” “TAX MATTERS” and in “APPENDIX -” and “APPENDIX -,” insofar as such statements purport to summarize certain provisions of the Bonds, the Resolution of Intention, the City Documents or conclusions of law and legal opinions, present fair and accurate summaries thereof. (ii) The Bonds are exempt from registration pursuant to Section 3(a)(2) of the Securities Act of 1933, as amended, and the Indenture is exempt from qualification pursuant to the Trust Indenture Act of 1939, as amended. (iii) The Purchase Agreement has been duly authorized, executed and delivered by the City and (assuming due authorization, execution and delivery by the Underwriter) constitutes a valid and binding agreement of the City enforceable according to its terms, subject to any applicable bankruptcy, reorganization, insolvency, moratorium or other law affecting the enforcement of creditors’ rights generally. -8- Carlsbad Cannon Road BPA (3).DOC (iv) The District has been validly formed, and the Assessments validly levied on property within the District receiving special benefit fkom the Improvements financed with the proceeds of the Bonds, pursuant to the provisions of the 1913 Act. (v) The Indenture creates a valid pledge of, lien upon and security interest in the proceeds of the Bonds and the moneys in all funds and accounts established pursuant to the Indenture, including the investment earnings thereon, subject in all cases to the provisions of the Indenture permitting the application thereof for the purposes and on the terms and conditions set forth therein. (4) the opinion of Nossaman, Guthner, box & Elliott, LLP, disclosure counsel to the City, dated the Closing Date and addressed to the City and the Underwriter, to the effect that based upon their participation in the preparation of the Official Statement as Disclosure Counsel to the City and without having undertaken to determine independently the accuracy or completeness of the contents in the Official Statement, such counsel has no reason to believe that the Official Statement, as of its date and as of the Closing Date (except for the financial statements and the other financial and statistical data included therein and the information included therein relating to The Depository Trust Company and the book-entry system (as such terms are defined in the Official Statement), and in the Appendices thereto as to all of which no opinion or belief need be expressed) contained or contains any untrue statement of a material fact or omitted or omits to state any material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; (5) an opinion of the City Attorney, dated the date of Closing and addressed to the City and the Underwriter, in form and substance satisfactory to the Underwriter, to the effect that: (i) the City is a municipal corporation, duly organized and validly existing under the laws of the State of California; (ii) the Resolution of Intention, the resolution of the City approving and authorizing the issuance of the Bonds and the execution and delivery of the City Documents and approving the Official Statement was duly adopted at a meeting of the governing body of the City which was called and held pursuant to law and with all public notice required by law and at which a quorum was present and acting throughout; (iii) the City Documents have been validly authorized, executed and delivered by the City, and, assuming due authorization, execution and delivery by the other parties thereto, constitute the legal, valid and binding agreements of the City, enforceable in accordance with their respective terms, except as enforcement thereof may be limited by bankruptcy, insolvency or other laws affecting the Carlsbad Cannon Road BPA (3).DOC -9- enforcement of creditors’ rights and by the application of equitable principles if equitable remedies are sought; (iv) there is no action, suit, proceeding or investigation at law or in equity before or by any court, public board or body pending with respect to which the City has been served or, to the best of such counsel’s knowledge, threatened against or affecting the City, which would adversely impact the City’s ability to complete the transactions contemplated by the City Documents and the Bonds, to restrain or enjoin the collection of the Assessments, or in any way contesting or affecting the validity of the Bonds or the City Documents or the transactions described in and contemplated hereby wherein an unfavorable decision, ruling or finding would adversely affect the validity and enforceability of the Bonds or the City Documents or in which a final adverse decision could materially adversely affect the operations of the City; (v) the execution and delivery of the City Documents and the approval of the Official Statement and compliance with the provisions of the City Documents and hereof, under the circumstances contemplated thereby, do not in any material respect conflict with or constitute on the part of the City a breach of or default under any agreement or other instrument to which the City is a party or by which it is bound or any existing law, regulation, court order or consent decree to which the City is subject whch breach or default has or may have a material adverse effect on the ability of the City to perform its obligations under the City Documents; and (vi) no authorization, approval, consent, or other order of any court or governmental body is required for the valid authorization, execution and delivery of the City Documents by the City and the approval by the City of the Official Statement or the consummation by the City of the transactions on its part contemplated herein and in the Official Statement, except such as have been obtained and except such as may be required under state securities or blue sky laws in connection with the purchase and distribution of the Bonds by the Underwriter; (vii) as of the Closing Date, the information contained in the Official Statement under the captions “INTRODUCTION,” “THE IMPROVEMENT PROJECT,’’ “THE ASSESSMENT DISTRICT,” “ABSENCE OF MATERIAL LITIGATION” and “APPENDIX D’ (excluding therefrom statistical and financial data) is true and correct and such information does not contain any untrue statement of a material fact required to be stated in the Official Statement or omit to state any fact necessary to make the statements made therein, in light of the circumstances under which they are made, not misleading in any material respect. (6) A certificate, dated the Closing Date and signed by an authorized officer of the City, ratifying the use and distribution by the Underwriter of the Preliminary Official Statement and the Official Statement in connection with the offering and sale of the -10- Carlsbad Cannon Road BPA (3).DOC Bonds, and certifying that (i) the representations and warranties of the City contained herein are true and correct in all material respects on and as of the Closing Date with the same effect as if made on the Closing Date; (ii) to the best of his or her knowledge, no event has occurred since the date of the Official Statement affecting the City which should be disclosed in the Official Statement for the purposes for which it is to be used in order to make the statements and information contained in the Official Statement not misleading in any material respect, and the Bonds, the Resolution and the City Documents conform as to form and tenor to the descriptions thereof contained in the Official Statement; and (iii) the City has complied with all the agreements and has satisfied all the conditions on its part to be performed or satisfied under this Purchase Agreement or the other City Documents at and prior to the Closing; (7) A certificate dated the Closing Date from Galen N. Peterson, addressed to the City and in substantially the form of Exhibit B hereto; (8) A certificate dated the Closing Date from the Appraiser, addressed to the City and in substantially in the form of Exhibit C hereto; (9) A certificate dated the Closing Date from the Market Absorption Consultant, addressed to the City and in substantially in the form of Exhibit D hereto; (10) A certificate, dated the Closing Date, signed by an authorized officer or representative of and (collectively, the “Developers”) and addressed to the City and the Underwriter substantially in the form attached hereto as Exhibit E; (1 1) An opinion of Counsel to the Developers, addressed to the City and the Underwriter substantially in the form attached hereto as Exhibit F; (12) A certificate of Fieldman, Rolapp & Associates, the City’s Financial Advisor, dated the date of the Closing, to the effect that while the Financial Advisor has not independently verified or undertaken an independent investigation of the information in the Preliminary Official Statement and the Official Statement, based on its participation in the preparation and review of the Preliminary Official Statement and Official Statement, no information has come to its attention which would lead it to believe that the information contained in the Preliminary Official Statement and Oficial Statement is as of the date of delivery of the Bonds, not true or correct in all material respects, or that the Preliminary Official Statement and the Official Statement contains any untrue statement of a material fact or omits to state a material fact where necessary to make a statement not misleading in light of the circumstances under which it was made (13) Tax certifications by the City in form and substance acceptable to Bond Counsel and the Underwriter; (14) A copy of the Report of Proposed Debt Issuance and the Report of Final Sale required to be delivered to the California Debt and Investment Advisory Commission pursuant to section 8855, subsection (g) of the Government Code; -1 1- Carlsbad Cannon Road BPA (3).DOC (15) A copy of a completed Internal Revenue Service form 8038-G, together with a certificate of mailing of the form to the Internal Revenue Service Center; (16) A Continuing Disclosure Agreement of the City and of the Developers in substantially the forms set forth in the Preliminary Official Statement. (1 7) Such additional legal opinions, certificates, instruments and other documents as the Underwriter may reasonably request to evidence the truth and accuracy, as of the date hereof and as of the Closing Date, of the statements and information contained in the Official Statement, of the City’s representations and warranties contained herein and the due performance or satisfaction by the City at or prior to the Closing Date of all agreements then to be performed and all conditions then to be satisfied by the City and the District in connection with the transactions contemplated on their part hereby and by the City Documents and the Official Statement. If any of the conditions to the obligations of the Underwriter contained in this section or elsewhere in this Purchase Agreement shall not have been satisfied when and as required herein, all obligations of the Underwriter hereunder may be terminated by the Underwriter at, or at any time prior to, the Closing Date by written notice to the City. 4. Conditions of the City’s Obligations. The City’s obligations hereunder are subject to the Underwriter’ performance of its obligations hereunder, and are also subject to the following conditions (any of which conditions may be waived by the City): (a) As of the Closing Date, no litigation shall be pending or, to the knowledge of the duly authorized officer of the City executing the certificate referred to in Section 3(c)(6) hereof, threatened, to restrain or enjoin the issuance or sale of the Bonds or in any way affecting any authority for or the validity of the Bonds, the Resolution of Intention, the City Documents or the existence or powers of the City; (b) referred to herein; As of the Closing Date, the City shall receive the approving opinions (c) As of the Closing Date, the market price or marketability of the Bonds shall not have been materially adversely affected, in the reasonable judgment of the City; and (d) Receipt by the City of a certificate of the Underwriter addressed to the City to the effect that the City has delivered to the Underwriter all of the documents required to be delivered by the City under this Purchase Agreement. 5. Expenses. (a) The Underwriter shall be under no obligation to pay, and the City shall pay or cause to be paid out of the proceeds of the Bonds, all expenses incident to the performance of the City’s obligations hereunder, including but not limited to: the cost of photocopying and -12- Carlsbad Cannon Road BPA (3).DOC delivering the Bonds to the Underwriter; the cost of preparing, printing (andor word processing and reproducing), distributing and delivering the City Documents, and the cost of printing, distributing and delivering the Preliminary Official Statement and the Official Statement in such reasonable quantities as requested by the Underwriter; and the fees and disbursements of Bond Counsel and Disclosure Counsel and any accountants, financial advisors or other engineers or experts or consultants the City has retained in connection with the Bonds. (b) Whether or not the Bonds are delivered to the Underwriter as set forth herein, the City shall be under no obligation to pay, and the City shall not pay expenses to qualify the Bonds for sale under any “blue sky” or other state securities laws and all other expenses incurred by the Underwriter in connection with its public offering and distribution of the Bonds (except those specifically enumerated in paragraph (a) of this section), including any advertising expenses. 6. Notices. Any notices, requests, directions, instruments or other communications required or permitted to be given hereunder shall be in writing and shall be given when delivered, against a receipt, or mailed certified or registered, postage prepaid, to the City and the Underwriter at their respective addresses below. If to the City: City of Carlsbad Finance Department 1635 Faraday Avenue Carlsbad, CA 92008 Attn: Finance Director If to the Underwriter: Stone & Youngberg LLC 4350 La Jolla Drive, Suite 140 San Diego, CA 92122 provided, however, that all such notices, requests or other communications may be made by telephone and promptly confirmed by writing. The City and the Underwriter may, by notice given as aforesaid, specify a different address for any such notices, requests or other communications. 7. Parties in Interest. This Purchase Agreement is made solely for the benefit of the City and the Underwriter (including successors or assigns of the Underwriter) and no other person shall acquire or have any right hereunder or by virtue hereof. 8. Survival of Representations and Warranties. The representations and warranties of the City set forth in or made pursuant to this Purchase Agreement shall not be deemed to have been discharged, satisfied or otherwise rendered void by reason of the Closing or termination of this Purchase Agreement and regardless of any investigations made by or on behalf of the Underwriter (or statements as to the results of such investigations) concerning such representations and warranties of the City and regardless of delivery of and payment for the Bonds. Carlsbad Cannon Road BPA (3).DOC -13- 9. Effective. This Purchase Agreement shall become effective and binding upon the respective parties hereto upon the execution of the acceptance hereof by the City and shall be valid and enforceable as of the time of such acceptance. 10. Applicable Law; Nonassimabilitv. This Purchase Agreement shall be governed by the laws of the State of California. This Purchase Agreement shall not be assigned by the City. 1 1. Execution of Counterparts. This Purchase Agreement may be executed in several counterparts, each of which shall be regarded as an original and all of which shall constitute one and the same. 12. No Prior Aaeements. This Purchase Agreement supersedes and replaces all prior negotiations, agreements and understandings between the parties hereto in relation to the sale of Bonds by the City and represents the entire agreement of the parties as to the subject matter herein. 13. Partial Unenforceability. Any provision of this Purchase Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions of this Purchase Agreement or affecting the validity or enforceability of such provision in any other jurisdiction. Very truly yours, STONE & YOUNGBERG LLC By: Title: ACCEPTED: CITY OF CARLSBAD By: Finance Director -14- Carlsbad Cannon Road BPA (3).DOC Maturity [Sept 2) EXHIBIT A Description of the Bonds to be Purchased Principal Interest Amount Yield A- 1 EXHIBIT B CERTIFICATE OF ASSESSMENT ENGINEER City of Carlsbad 1200 Carlsbad Village Drive Carlsbad, CA 92008 Re: City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Ladies and Gentlemen: We have acted as Assessment Engineer in connection with the $ aggregate principal amount of City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”). In connection with the purchase and sale of the Bonds, pursuant to a Bond Purchase Agreement dated as of ,2004 (the “Purchase Agreement”) between Stone & Youngberg LLC, as Underwriter of the Bonds, and the City of Carlsbad, California, we hereby certify that: (i) I prepared the Engineer’s Report (the “Engineer’s Report”) attached as , 2004 and the Official , 2004 for the Bonds (collectively, the “Official Statement”), APPENDIX A to the Preliminary Official Statement dated Statement dated and have authorized its inclusion in the Official Statement; (ii) based upon the assumptions described in the Engineer’s Report, which I believe are reasonable, I am of the opinion that the assessments have been validly levied on the property in the Assessment District receiving special benefit from the improvements financed with the proceeds of the Bonds, and will be sufficient to provide the timely payment of principal of and interest on the Bonds; and (iii) as of this date the statements and information contained in the Official Statement under the headings “SECURITY FOR THE BONDS - Assessments,” “THE IMPROVEMENT PROJECT,” “THE ASSESSMENT DISTRICT” and “OWNERSHIP AND VALUE OF PROPERTY WITHIN THE DISTRICT” to the Official Statement, insofar as such statements and information purport to summarize certain provisions of the Engineer’s Report prepared with respect to the Assessment District, do not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements contained therein, in light of the circumstances under which they were made, not misleading. Dated: ,2004 GALEN N. PETERSON B- 1 EXHIBIT C CERTIFICATE OF APPRAISER City of Carlsbad 1200 Carlsbad Village Drive Carlsbad, CA 92008 Re: City of Carlsbad Assessment District No. 2003-01 (College - Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Ladies and Gentlemen: I, the undersigned authorized representative of Bruce W. Hull & Associates (the “Appraiser’ ’) , hereby certify as follows : 1. That the Appraisal Report (the “Appraisal Report”) contained in the Preliminary Official Statement dated , 2004 and the Official Statement dated , 2004 for the Bonds (collectively, the “Official Statement”), relating to $ aggregate principal amount of City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”) fairly and accurately describes the market values of the properties in the Assessment District which are subject to.the assessment, and are reproduced as a part of the Official Statement with the consent of Appraiser; 2. In its opinion, the assumptions made in the Appraisal Report are reasonable; (3) In the Appraiser’s opinion, the Appraisal is consistent with the California Debt and Investment Advisory Commission’s Appraisal Standards for Land-Secured Financings, dated May 1994; (4) It is not aware of any event or act which has occurred since the date of the Appraisal Report which, in its opinion, would materially and adversely affect the conclusions as to appraised value reached in the Appraisal Report; and (5) it has reviewed the Official Statement and to the best of its knowledge the statements concerning the value of the property in the Assessment District are true, correct and complete in all material respects and do not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading c- 1 Capitalized terms used in this Certificate which are not otherwise defined shall have the meaning ascribed thereto in the Official Statement. Dated: ,2004 BRUCE W. HULL & ASSOCIATES, as Appraiser By: Name: Title: c-2 EXHIBIT D CERTIFICATE OF MARKET ABSORPTION CONSULTANT City of Carlsbad 1200 Carlsbad Village Drive Carlsbad, CA 92008 Re: Citv of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds Ladies and Gentlemen: I, the undersigned authorized representative of Empire Economics (the “Market Absorption Consultant”), hereby certify as follows: 1. That the Market Absorption Report (the “Market Absorption Report”) contained in the Preliminary Official Statement dated , 2004 and the Official Statement dated 2004 (collectively, the “Official Statement”), relating to $ aggregate principal amount of City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”) fairly and accurately describes the estimated absorption of the residential property in the Assessment District which are subject to the assessment, and are reproduced as a part of the Official Statement with the consent of Market Absorption Consultant; 2. In its opinion, the assumptions made in the Market Absorption Report are reasonable; (3) It is not aware of any event or act which has occurred since the date of the Market Absorption Report which, in its opinion, would materially and adversely affect the conclusions reached in the Market Absorption Report; and (4) it has reviewed the Official Statement and to the best of its knowledge the statements concerning the rate of absorption of the residential property in the Assessment District are true, correct and complete in all material respects and do not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading D- 1 Capitalized terms used in this Certificate which are not otherwise defined shall have the meaning ascribed thereto in the Official Statement. Dated: ,2004 EMPIRE ECONOMICS, as Market Absorption Consultant By: Name: Title: D-2 EXHIBIT E DEVELOPER’S CLOSING CERTIFICATE The undersigned, as representative of , the owner of certain property within the City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) (the “Assessment District”), hereby certifies to the City of Carlsbad, and Stone & Youngberg LLC, as the underwriter of the City of Carlsbad Assessment District No. 2003-01 (College Boulevard and Cannon Road East) Benefit Area No. 1 Limited Obligation Improvement Bonds (the “Bonds”), as follows: (i) any and all information submitted by the Developer to the Underwriter or the City or its agents in connection with the preparation of the Preliminary Official Statement and the Official Statement with respect to the Bonds is true and correct; (ii) the statements with respect to the Developer and its ownership of property and the proposed development of such property within the Assessment District contained in the Preliminary Official Statement and the Official Statement, to the best of its knowledge, do not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances in which they were made, not misleading; (iii) The Developer is fully qualified by all necessary permits, licenses, and certifications, to conduct its business as it is presently being conducted and, except as may be required under blue sky or other securities laws of any state, and except for such licenses, certificates, approvals, variances, and permits which may be necessary for the construction of improvements within the Assessment District, there is no consent, approval, authorization, or other order of, or filing with, or certification by, any regulatory authority having jurisdiction over the Developer except as such have been obtained and are in full force and effect, for the consummation by the Developer of the actions contemplated to be consummated by the Developer under the Official Statement. (iv) no actions or proceedings are pending or threatened against the Developer in which it may be adjudicated as bankrupt or discharged fiom any or all of its debts or obligations or granted an extension of time to pay its debts or obligations or a reorganization or readjustment of its debts; (v) The Developer has never failed to comply with an obligation to file an annual disclosure report with the appropriate information repositories as required under Securities and Exchange Commission Rule 15c2-12; (vi)None of the parcels of land within the Assessment District owned by the Developer is delinquent in the payment of any taxes or assessments; (vii) Other than as described in the Official Statement, to the knowledge of the Developer, (a) no public debt secured by a special tax or assessment on the Developer’s E- 1 land in the Assessment District exists or is in the process of being authorized, and (b) no assessment district or community facilities district exists or is in the process of being formed, in each case which would include any portion of the Developer’s land within the Assessment District. (viii) no action, suit, proceeding, inquiry or investigation at law or in equity, before or by any court, regulatory agency, public board or body, is pending or threatened in any way seeking to restrain or to enjoin the development of property within the Assessment District, and (ix) there are no claims, disputes, suits, actions or contingent liabilities amongst, by and between such Developer and any other person which may materially or adversely affect the facilities to be constructed with the proceeds of the Bonds or the development of property within the Assessment District. Dated: ,2004 [Developer] By: Title: E-2 EXHIBIT F FORM OF DEVELOPER COUNSEL OPINION [TO COME] F- 1 Assessment District No. 2003-01(College Boulevard and Cannon Road East) College/Cannon AD 2003-01History¾Intent to form the assessment district¾Public hearing and formation of the district¾Authorize bonds College/Cannon AD 2003-01Purpose of Tonight’s Meeting¾Authorize Bonds¾Approving the form of the following documents:™Bond Indenture™Preliminary Official Statement™Bond Purchase Agreement™Continuing Disclosure Agreement College/Cannon AD 2003-04Estimated Costs$21,772,858Construction Costs of Improvements1,361,536Basin BJB and Storm Drain Line BJA Improvements3,123,955Cannon Road, Reach 3, Frontage Improvements5,603,303Cannon Road, Reach 3, Core Improvements1,379,057College Blvd., Reach B, Frontage Improvements3,267,265 College Blvd., Reach B, Core Improvements4,523,233College Blvd., Reach C, Frontage Improvements$ 2,514,509College Blvd., Reach C, Core Improvements College/Cannon AD 2003-04Developer Contribution$2,667,025Total Contribution to be Paid2,026,631Special benefit attributed to parcels not assessed$ 640,394General benefit portion of roads College Blvd –Reaches B,CCannon Road –Reach 3Calavera Hills IIBenefit Area No. 1Robertson Ranch EastBenefit Area No. 2 College/Cannon AD 2003-04Benefit Areas¾Benefit Area 1 -$12.83 million in assessments¾Benefit Area 2 -$11.0 million in assessments¾Total cap on bonds for both benefit areas -$23.9 million College/Cannon AD 2003-04Unique Provisions¾Property value to lien ratio¾Tax burden ratio¾Disclosure agreement College/Cannon AD 2003-04Overall Value to Lien¾Policy 33 –overall ratio should be 4:1¾Can accept 3:1 ratio if Council chooses¾Overall value to lien is approximately 8.93:1 College/Cannon AD 2003-04Tax Burden Restriction¾Total tax burden for any single family home in the District should not exceed 1.8% of the estimated purchase price¾Anticipated tax burden will not exceed 1.7% for a single-family home¾Assessment liens range from $16,503 to $28,151¾Annual assessment amounts range from $1,200 to $2,046 College/Cannon AD 2003-04Disclosure Agreement¾Policy 33 requires full and complete disclosure of the assessment district¾Significant elements™Total estimated financial burden on homeowner™Ability to pay off the lien™Full disclosure in all sales literature and sales office¾Disclosure agreement previously approved by Council College/Cannon AD 2003-04Bond Documents¾Preliminary Official Statement¾Bond Indenture¾Continuing Disclosure Agreement¾Bond Purchase Agreement College/Cannon AD 2003-04Recommended Action¾Authorize issuance of bonds¾Approve the form of the bond documents¾Authorizes negotiated sale of bonds to Stone & Youngberg College/Cannon AD 2003-04Questions and Comments