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Resolution Number CRA 91-5-21-134 RESOLUTION NO. CRA 91-5-21-1 A RESOLUTION OF THE SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, AUTHORIZING ISSUANCE OF NOT TO EXCEED $7,000,000 PRINCIPAL AMOUNT OF SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS, APPROVING, AUTHORIZING AND DIRECTING EXECUTION OF INDENTURE OF TRUST RELATING THERETO, AUTHORIZING AND DIRECTING COMPETITIVE BID OF SALE OF SUCH BONDS, APPROVING OFFICIAL STATEMENT AND PROVIDING OTHER MATTERS PROPERLY RELATING THERETO WHEREAS, the Community Redevelopment Agency of the City of San Juan Capistrano (the "Agency") is authorized pursuant to the Community Redevelopment Law, being Part 1 of Division 24 (commencing with Section 33000) of the Health do Safety Code of the State of California (the "Law") to issue its tax allocation refunding bonds for the purpose of refinancing redevelopment activities within and of benefit to its redevelopment project areas; and, WHEREAS, after due investigation and deliberation, the Agency has determined that it is in the interests of the Agency at this time to provide for the issuance of its San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds (the "Bonds"), for the purpose of providing funds to refinance the Agency's outstanding San Juan Capistrano Central Redevelopment Project 1986 Tax Allocation Notes, (the "Notes") which Notes were issued to finance redevelopment activities within and of benefit to the Agency's San Juan Capistrano Central Redevelopment Project Area; and, WHEREAS, the Bonds are proposed to be issued pursuant to an Indenture of Trust (the "Indenture") dated as of July 1, 1991, by and between the Agency and Bankers Trust Company of California, N.A., as trustee, the preliminary form of which is attached hereto as Exhibit A: and, WHEREAS, Urban Futures, Inc., (the "Financial Advisor") has caused to be prepared an Official Statement describing the Bonds, the preliminary form of which is attached hereto as Exhibit B; and, WHEREAS, the Agency with the aid of its Staff has reviewed the Indenture and the Official Statement; and the Agency wishes at this time to approve the foregoing in the public interests of the Agency; and, WHEREAS, this Agency Board of Directors deems it proper and the necessity therefor appears that bids be invited for the Bonds in a principal amount not to exceed $7,000,000, and that if bids are satisfactory, said bonds be sold in the manner and at the time and place hereinafter set forth. -1- yr[ NOW, THEREFORE, BE IT RESOLVED, by the San Juan Capistrano Community Redevelopment Agency, City of San Juan Capistrano, California, as follows: SECTION 1. Issuance of Bonds; Approval of Indenture. The Agency hereby authorizes the issuance of its San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds under and pursuant to the Law and the Indenture, in the maximum aggregate principal amount of $7,000,000. The Agency hereby approves the Indenture in substantially the form thereof attached hereto as Exhibit A, together with any additions thereto or changes therein deemed necessary or advisable by the Finance Director of the Agency, including, without limitation, the addition to the Indenture of the final interest rates payable with respect to the Bonds, and execution of the Indenture shall be deemed conclusive evidence of the Agency's approval of such additions or changes. The Chairman and Secretary of the Agency are hereby authorized and directed to execute, attest and affix the seal of the Agency to the Indenture for and in the name and on behalf of the Agency. The Agency hereby authorizes the delivery and performance of the Indenture. SECTION 2. Sealed proposals for the purchase of bonds of said Agency in a principal amount not to exceed $7,000,000 be received by this Agency Board of Directors at the office of Stradling, Yocca, Carlson & Rauth, 660 Newport Center Drive, Suite 1600, Newport Beach, California, 92660, on June 25, 1991, up to the hour of 10:00 o'clock A.M. SECTION 3. The Secretary of the Agency is hereby authorized and directed to cause to be published a notice inviting such sealed proposals by one insertion in The Bond Buyer, a newspaper of general circulation, circulated within the State, said publication to be at least fifteen (15) days prior to the date of opening bids stated in said notice. The notice shall be substantially as follows: NOTICE OF SALE $7,000,000 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT, L991 TAX ALLOCATION REFUNDING BONDS ORANGE COUNTY, CALIFORNIA Proposals will be received up to 10:00 o'clock A.M., June 25, 1991 at Stradling, Yocca, Carlson & Rauth, 660 Newport Center Drive, Suite 1600, Newport Beach, California 92660, for the purchase of tax allocation refunding bonds of SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY. The Bonds will mature serially on February 1 of each year, commencing February 1, 1995, as provided in the Indenture of Trust for such issue. Interest will be paid on February 1, 1992 and semiannually thereafter on August 1 and February 1 of each year. -2- The legal opinion of Stradling, Yocca, Carlson do Rauth, a Professional Corporation, Newport Beach, California will be furnished to the successful bidder. Further information may be obtained from Urban Futures, Inc., Attention: Marshall Linn, 801 East Chapman Avenue, Suite 106, Fullerton, California 92631, (714) 738-4277. Jeffrey C. Parker Agency Secretary SECTION 4. The preliminary official statement prepared by the Financial Advisor and presented to this Board of Directors is approved in substantially the form attached hereto as Exhibit B. The Financial Advisor is authorized to make such changes in and additions to the preliminary official statement prior to mailing as may be approved by the Agency's Finance Director or required by the Agency's Bond Counsel; and the Agency's Finance Director is hereby authorized and directed to deem such form, as modified, "final," except for information relating to the offering prices, interest rates, selling compensation, rating and other terms of the Bonds depending on such matters. The execution of the official statement by the Chairman of the Agency and the printing and distribution thereof (in both preliminary and final forms) in connection with the sale of the Bonds, with such changes as are approved or required as set forth above, are hereby authorized, approved and directed. SECTION 5. The Agency Secretary is hereby authorized and directed to cause to be furnished to prospective bidders copies of a notice inviting proposals, the bid form and the preliminary official statement relating to the properties, operations and finances of the Agency; but the failure, in whole or in part, to comply with this section shall not in any manner affect the validity of the sale of said Bonds. Said notice and bid form shall be substantially in the form attached hereto as Exhibit C. SECTION 6. Official Action. All actions heretofore taken by the officers and agents of the Agency with respect to the issuance of the Bonds are hereby approved, confirmed and ratified. The Chairman, the Executive Director, the Deputy Executive Director, the Secretary, the Treasurer, and the General Counsel of the Agency and any and all other officers of the Agency are hereby authorized and directed and, for and in the name and on behalf of the Agency, to do any and all things and take any and all actions, including execution and delivery of any and all assignments, certificates, requisitions, agreements (including but not limited to an agreement providing for investment of the proceeds of the Bonds and an escrow deposit and trust agreement providing for the refunding of the Notes), notices, consents, instruments of conveyance, warrants and other documents, which they, or any of them, may deem necessary or advisable in order to consummate the sale, issuance and delivery of the bonds to the underwriter for the Bonds pursuant to the documents approved herein. -3- AIM SECTION 7. Effective Date. This Resolution shall take effect from and after the date of approval and adoption thereof. PASSED, APPROVED, AND ADOPTED this of May , 1991. ATTEST: 21st day STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF SAN JUAN CAPISTRANO ) I, JEFFREY C. PARKER, Acting Secretary of the San Juan Capistrano Community Redevelopment Agency, DO HEREBY CERTIFY that the foregoing is a true and correct copy of Resolution No. CRA 91-5-21-1 adopted by the Board of Directors of the San Juan Capistrano Community Redevelopment Agency, at a regular meeting thereof held on the 21st day of May , 1991, by the following vote: AYES: Directors Hausdorfer, Friess, Vasquez, and Vice Chairman Jones NOES: None ABSENT: Chairman Buchheim (SEAL) -4- U3 EXHIBIT A INDENTURE OF TRUST Dated as of July 1, 1991 by and between the SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY and BANKERS TRUST COMPANY OF CALIFORNIA, N.A. as Trustee Relating to $7,000,000 San Juan Capistrano Community Redevelopment Agency San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds r �� TABLE OF CONTENTS ARTICLE I DETERMINATIONS; DEFINITIONS Section 1.01. Findings and Determinations ........................ Section 1.02. Definitions ........................................ Section 1.03. Rules of Construction .............................. ARTICLE II AUTHORIZATION AND TERMS Section 2.01. Authorization of Bonds ............................. Section 2.02. Term of Bonds ...................................... Section 2.03. Redemption of Bonds ................................ Section 2.04. Form of Bonds ...................................... Section 2.05. Execution of Bonds ................................. Section 2.06. Transfer of Bonds .................................. Section 2.07. Exchange of Bonds .................................. Section 2.08. Registration Books ................................. Section 2.09. Temporary Bonds .................................... Section 2.10. Bonds Mutilated, Lost, Destroyed or Stolen ......... ARTICLE III DEPOSIT AND APPLICATION OF PROCEEDS OF BONDS; PARITY DEBT Section 3.01. Issuance of Bonds .................................. Section 3.02. Application of Proceeds of Sale .................... Section 3.03. Costs of Issuance Fund ............................. Section 3.04. Redevelopment Fund ................................. Section 3.05. Issuance of Parity Debt ............................ Section 3.06. Issuance of Subordinate Debt ....................... Section 3.07. Validity of Bonds .................................. ARTICLE IV SECURITY OF BONDS; FLOW OF FUNDS Section 4.01. Security of Bonds; Equal Security .................. Section 4.02. Special Fund; Deposit of Tax Revenues .............. Section 4.03. Transfer of Amounts to Trustee ..................... -i- Page Page ARTICLE V OTHER COVENANTS OF THE AGENCY Section 5.01. Punctual Payment ................................... Section 5.02. Limitation on Additional Indebtedness .............. Section 5.03. Extension of Payment ............................... Section 5.04. Payment of Claims ................................... Section 5.05. Books and Accounts; Financial Statements; Reporting Requirements ........................... Section 5.06. Protection of Security and Rights of Owners ........ Section 5.07. Payments of Taxes and Other Charges ................ Section 5.08. Taxation of Leased Property ........................ Section 5.09. Disposition of Property ............................ Section 5.10. Maintenance of Tax Revenues ........................ Section 5.11. No Arbitrage ....................................... Section 5.12. Compliance with the Law; Low and Moderate IncomeHousing Fund .............................. Section 5.13. Further Assurances .................................. ARTICLE VI THE TRUSTEE Section 6.01. Duties, Immunities and Liabilities of Trustee ...... Section 6.02. Merger or Consolidation ............................ Section 6.03. Liability of Trustee .........I ..................... Section 6.04. Right to Rely on Documents ......................... Section 6.05. Preservation and Inspection of Documents ........... Section 6.06. Compensation and Indemnification ................... Section 6.07. Deposit and Investment of Moneys in Funds .......... Section 6.08. Accounting Records and Financial Statements ........ Section 6.09. Appointment of Co -Trustee or Agent ................. ARTICLE VII MODIFICATION OR AMENDMENT OF THIS INDENTURE Section 7.01. Amendment With Consent of Owners .................. Section 7.02. Effect of Supplemental Indenture .................. Section 7.03. Endorsement or Replacement of Bonds After Amendment ....................................... Section 7.04. Amendment by Mutual Consent ....................... Page ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF OWNERS Section 8.01. Events of Default and Acceleration of Maturities .. Section 8.02. Application of Funds Upon Acceleration ............ Section 8.03. Power of Trustee to Control Proceedings ........... Section 8.04. Limitation on Owner's Right to Sue ................ Section 8.05. Non -waiver ........................................ Section 8.06. Actions by Trustee as Attorney -in -Fact ............ Section 8.07. Remedies Not Exclusive ............................ ARTICLE IX MISCELLANEOUS Section 9.01. Benefits Limited to Parties ...................... Section 9.02. Successor is Deemed Included in All References toPredecessor ................................. Section 9.03. Discharge of Indenture ........................... Section 9.04. Execution of Documents and Proof of Ownership by Owners ............................ Section 9.05. Disqualified Bonds ............................... Section 9.06. Waiver of Personal Liability ..................... Section 9.07. Destruction of Cancelled Bonds ................... Section 9.08. Notices .......................................... Section 9.09. Partial Invalidity ............................... Section 9.10. Unclaimed Moneys ................................. Section 9.11. Execution in Counterparts ........................ Section 9.12. Governing Law .................................... ` 42 14 INDENTURE OF TRUST THIS INDENTURE OF TRUST (this "Indenture") is made and entered into as of July 1, 1991, by and between the SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, a public body corporate and politic, duly organized and existing under the laws of the State of California (the "Agency"), and BANKERS TRUST COMPANY OF CALIFORNIA, N.A., a national banking association organized and existing under the laws of the United States of America, as trustee (the "Trustee"); WITNESSETH: WHEREAS, the Agency is a public body, corporate and politic, duly established and authorized to transact business and exercise powers under and pursuant to the provisions of the Community Redevelopment Law of the State of California, constituting Part 1 of Division 24 of the Health and Safety Code of the State (the "Law"), including the power to issue Bonds for any of its corporate purposes; WHEREAS, a Redevelopment Plan for the San Juan Capistrano Central Redevelopment Project in the City of San Juan Capistrano, California (the "Redevelopment Project") has been adopted and approved by Ordinance No. 488 of the City of San Juan Capistrano on July 12, 1983 and amended by Ordinance No. 509, adopted on May 15, 1984 and amended by ordinance No. 547, adopted on July 17, 1985, in compliance with all requirements of the Law; WHEREAS, the Agency has previously issued its San Juan Capistrano Community Redevelopment Agency San Juan Capistrano Central Redevelopment Project Tax Allocation Notes, Issue of 1986, in the aggregate principal amount of $6,250,000 (the 111986 Notes"), pursuant to Resolution No. CRA 86-8-12-1, adopted by the Agency on August 12, 1986; WHEREAS, the 1986 Notes were issued by the Agency to finance, and the Bonds will be issued by the Agency to refinance, "redevelopment activity" within the meaning of Section 33678 of the Law; WHEREAS, in order to provide for the authentication and delivery of the Bonds, to establish and declare the terms and conditions upon which the Bonds are to be issued and secured and to secure the payment of the principal thereof and interest and redemption premium (if any) thereon, the Agency and the Trustee have duly authorized the execution and delivery of this Indenture; and WHEREAS, all acts and proceedings required by law necessary to make the Bonds, when executed by the Agency, and authenticated and delivered by the Trustee, the valid, binding and legal special obligations of the Agency, and to constitute this Indenture a valid and binding agreement for the uses and purposes herein set forth in accordance with its terms, have been done or taken; 4 3 ." NOW, THEREFORE, THIS INDENTURE WITNESSETH, that in order to secure the payment of the principal of and the interest and redemption premium (if any) on all the Bonds issued and Outstanding under this Indenture, according to their tenor, and to secure the performance and observance of all the covenants and conditions therein and herein set forth, and to declare the terms and conditions upon and subject to which the Bonds are to be issued and received, and in consideration of the premises and of the mutual covenants herein contained and of the purchase and acceptance of the Bonds by the Owners thereof, and for other valuable considerations, the receipt of which is hereby acknowledged, the Agency and the Trustee do hereby covenant and agree with one another, for the benefit of the respective Owners from time to time of the Bonds, as follows: 05/03/91 4949u/2299/052 -2- ARTICLE I DETERMINATIONS; DEFINITIONS Section 1.01. Findings and Determinations. The Agency has reviewed all proceedings heretofore taken and has found, as a result of such review, and hereby finds and determines that all things, conditions and acts required by law to exist, happen or be performed precedent to and in connection with the issuance of the Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and the Agency is now duly empowered, pursuant to each and every requirement of law, to issue the Bonds in the manner and form provided in this Indenture. Section 1.02. Definitions. Unless the context otherwise requires, the terms defined in this Section 1.02 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. "Additional Allowance" means, as of the date of calculation, the sum of the following: (a) the amount of Tax Revenues which, as shown in the report of an Independent Redevelopment consultant, are estimated to be receivable by the Agency in the next succeeding Fiscal Year as a result of increases in the assessed valuation of taxable property in the Project Area due to either (i) construction which has been completed but has not yet been reflected on the tax roll, or (ii) transfer of ownership or any other interest in real property, which is not then reflected on the tax rolls; and (b) the amount of Tax Revenues which, as shown in the report of an Independent Redevelopment Consultant, are estimated to be receivable by the Agency in the next succeeding Fiscal Year as a result of increases in the assessed valuation of taxable property in the Project Area due to inflation at an assumed annual inflation rate equal to the lesser of (i) the annual rate of inflation for the preceding twelve-month period for which figures are available or (ii) two percent (2%). For purposes of this definition, the term "increases in the assessed valuation" means the amount by which the assessed valuation of taxable property in the Project Area in the next succeeding Fiscal Year is estimated to exceed the assessed valuation of taxable property in the Project Area (as evidenced in a written document from an appropriate official of the County) as of the date on which such calculation is made. "Agency" means the San Juan Capistrano Community Redevelopment Agency, a public body corporate and politic duly organized and existing under the Law. 05/03/91 4949u/2299/052 -3- "Annual Debt Service" means, for each Bond Year, the sum of (a) the interest payable on the Outstanding Bonds in such Bond Year, assuming that Outstanding Serial Bonds are retired as scheduled and that any Outstanding Term Bonds are redeemed from mandatory sinking fund payments as scheduled, (b) the principal amount of Outstanding Serial Bonds payable by their terms in such Bond Year, and (c) the principal amount of any Outstanding Term Bonds scheduled to be paid or redeemed from mandatory sinking fund payments in such Bond Year. "Bond Year" means any twelve-month period beginning on July in any year and extending to the next succeeding July , both dates inclusive. "Bonds" means the San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds, and, if the context requires, any Parity Debt, authorized by and at any time Outstanding pursuant to this Indenture and any Supplemental Indenture. "Business Day" means a day of the year on which banks in Los Angeles, California, or in New York, New York, are not required or permitted to be closed and on which The New York Stock Exchange is not closed. "Chairman" means the Chairman of the Agency appointed pursuant to Section 33113 of the Health and Safety Code of the State, or other duly appointed officer of the Agency authorized by the Agency by resolution or by-law to perform the functions of the chairman in the event of the chairman's absence or disqualification. "Closing Date" means the date Agency to or upon the order of _ purchaser thereof. on which the Bonds are delivered by the as the "Costs of Issuance" means all items of expense directly or indirectly payable by or reimbursable to the Agency relating to the authorization, issuance, sale and delivery of the Bonds and the refunding of all of the 1986 Notes, including but not limited to printing expenses, rating agency fees, filing and recording fees, fees and charges payable under the 1986 Escrow Agreement, initial fees, charges and disbursements and first annual administrative fee of the Trustee and fees and expenses of its counsel, fees, charges and disbursements of attorneys, financial advisors, accounting firms, consultants and other professionals, fees and charges for preparation, execution and safekeeping of the Bonds, and any other cost, charge or fee in connection with the original issuance of the Bonds. "Costs of Issuance Fund" means the fund by that name established and held by the Trustee pursuant to Section 3.03. "County" means the County of Orange, a county duly organized and existing under the laws of the State. 05/03/91 4949u/2299/052 -4- "Debt Service" means the scheduled amount of interest and amortization of principal payable on the Bonds and on any Parity Debt during the period of computation, excluding amounts scheduled during such period which relate to principal which has been retired before the beginning of such period. "Debt Service Fund" means the fund by that name established and held by the Trustee pursuant to Section 4.03. 111986 Escrow Agreement" means the 1986 Notes Escrow Deposit and Trust Agreement, dated as of July 1, 1991, by and among the Agency, the Trustee and Security Pacific National Bank, acting in its capacity as trustee for the 1986 Notes relating to the redemption, refunding and defeasance of the 1986 Notes. "Event of Default" means any of the events described in Section 8.01. "Federal Securities" means direct and general obligations of the United States of America, or obligations that are unconditionally guaranteed as to principal and interest by the United States of America, including (in the case of direct and general obligations of the United States of America) evidences of direct ownership of proportionate interests in future interest or principal payments of such obligations. Investments in such proportionate interests must be limited to circumstances wherein (a) a bank or trust company acts as custodian and holds the underlying United States obligations; (b) the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligor of the underlying United States obligations; and (c) the underlying United States obligations are held in safekeeping in a special account, segregated from the custodian's general assets, and are not available to satisfy any claim of the custodian, any person claiming through the custodian, or any person to whom the custodian may be obligated. "Fiscal Year" means any twelve-month period beginning on July 1 in any year and extending to the next succeeding June 30, both dates inclusive, or any other twelve-month period selected and designated by the Agency as its official fiscal year period. "Indenture" means this Indenture of Trust by and between the Agency and the Trustee, as originally entered into or as it may be amended or supplemented by any Supplemental Indenture entered into pursuant to the provisions hereof. "Independent Accountant" means any accountant or firm of such accountants duly licensed or registered or entitled to practice and practicing as such under the laws of the State, appointed by the Agency, and who, or each of whom: (a) is in fact independent and not under domination of the Agency; (b) does not have any substantial interest, direct or indirect, with the Agency; and 05/03/91 4949u/2299/052 -5- (c) is not connected with the Agency as an officer or employee of the Agency, but who may be regularly retained to make reports to the Agency. "Independent Redevelopment Consultant" means any consultant or firm of such consultants appointed by the Agency, and who, or each of whom: (a) is judged by the Agency to have experience in matter relating to the collection of Tax revenues or otherwise with respect to the financing of redevelopment projects; (b) is in fact independent and not under domination of the Agency; (c) does not have any substantial interest, direct or indirect, with the Agency; and (d) is not connected with the Agency as an officer or employee of the Agency, but who may be regularly retained to make reports to the Agency. "Information Services" means Financial Information, Inc.'s "Daily Called Bond Service", 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 07302, Attention: Editor; Kenny Information Services' "Called Bond Service," 65 Broad Street, 16th Floor, New York, New York 10006; Moody's Investors Service "Municipal and Government," 99 Church Street, 8th Floor, New York, New York 10007, Attention: Municipal News Reports; Standard & Poor's Corporation "Called Bond Record," 25 Broadway, 3rd Floor, New York, New York 10004; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to the redemption of bonds as the Agency may designate in a written Request of the Agency filed with the Trustee. "Interest Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(a). "Interest Payment Date" means February 1, 1992, and each August 1 and February 1 thereafter so long as any of the Bonds remain Outstanding hereunder. "Investment Property" means any security (as said term is defined in section 165(g)(2)(A) or (B) of the Tax Code), obligation, annuity or investment -type property, excluding, however, obligations the interest on which is exempt from income tax under section 103 of the Tax Code. "Law" means the Community Redevelopment Law of the State, constituting Part !—of Division 24 of the Health and Safety Code of the State, and the acts amendatory thereof and supplemental thereto. "Maximum Annual Debt Service" means, as of the date of calculation, the largest amount obtained by totaling, for the current or any future Bond Year, the sum of (a) the interest payable on the Outstanding Bonds and any Parity Debt in such Bond Year, assuming that Outstanding Serial Bonds are retired as scheduled and that any Outstanding Term Bonds are redeemed from mandatory 05/03/91 4949u/2299/052 -6- Wit v sinking fund payments as scheduled, (b) the principal amount of Outstanding Bonds and any Parity Debt payable by their terms in such Bond Year, and (c) the principal amount of any outstanding Term Bonds scheduled to be redeemed from mandatory sinking fund payments in such Bond Year. If any proceeds of outstanding Parity Debt shall be on deposit in an escrow fund from which amounts may not be released to the Agency unless the amount of Tax Revenues for the most recent Fiscal Year (as evidenced in a written document from an appropriate official of the County), plus at the option of the Agency the Additional Allowance, at least equals 110 percent of the amount of Maximum Annual Debt Service which would result if the amount on deposit in such escrow fund were to be released to the Agency from such escrow fund in accordance with the terms of the related Supplemental Indenture, then for purposes of calculating Maximum Annual Debt Service, the Annual Debt Service on such Parity Debt shall be determined as if the amounts then on deposit in the escrow fund were withdrawn therefrom and applied to pay or redeem such Parity Debt in accordance with the terms of the related Supplemental Indenture. "Nonpurpose Investment" means any Investment Property which is acquired with dross Proceeds and which is not acquired in order to carry out the governmental purpose of the Bonds. "Outstanding", when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 9.05) all Bonds except: (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellation; (b) Bonds paid or deemed to have been paid within the meaning of Section 9.03; and (c) Bonds in lieu of or in substitution for which other Bonds shall have been authorized, executed, issued and delivered by the Agency pursuant hereto. "Owner" means, with respect to any Bond, the person in whose name the ownership of such Bond shall be registered on the Registration Books, "Parity Debt" means any loans, advances or indebtedness issued or incurred by the Agency on a parity with the Bonds pursuant to Section 3.05. "Pass -Through Agreement" means that certain agreement entitled "Agreement for Reimbursement for Tax Increment Funds (Redevelopment Plan for the San Juan Capistrano Central Redevelopment Project)" dated I by and among the San Juan Capistrano Redevelopment Agency, the City of San Juan Capistrano and the County of Orange. "Permitted Investments" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein: 05/03/91 4949u/2299/052 -7- 4911 (a) Federal Securities; (b) any of the following obligations of the following agencies of the United States of America: (i) direct obligations of the Export -Import Bank; (ii) certificates of beneficial ownership issued by the Farmers Home Administration; (iii) participation certificates issued by the General Services Administration; (iv) mortgage-backed bonds or pass-through obligations issued and guaranteed by the Government National Mortgage Association, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation or the Federal Housing Administration; and (v) notes issued by the United States Department of Housing and Urban Development; federal or state banks (including the Trustee), provided that: (i) in the case of a savings and loan association, the long-term unsecured obligations of such savings and loan association shall be rated "A" or better by S&P; and (ii) in the case of a bank, such demand or time deposits shall be fully insured by the Federal Deposit Insurance Corporation, or the long-term unsecured obligations of such bank (or the unsecured obligations of the parent bank holding company of which such bank is the lead bank) shall be rated "A" or better by S&P; (d) commercial paper rated "P-1" or better by S&P; (e) obligations the interest on which is excludable from gross income pursuant to section 103 of the Tax Code and which are rated "A" or better by S&P; (f) obligations issued by any corporation organized and operating within the United States of America having assets in excess of $500,000,000, which obligations are rated "A" or better by S&P; (g) any investment agreement representing the general obligation of a financial institution the long-term unsecured debt obligations of which are rated "A" or better by S&P; and (h) units of a taxable government money-market portfolio restricted to obligations issued or guaranteed as to payment of principal and interest by the full faith and credit of the United States Government or repurchase agreements collateralized by such obligations. "Plan Limit" means the limitation contained in the Redevelopment Plan on the number of dollars of taxes which may be divided and allocated to the Agency pursuant to the Redevelopment Plan, as such limitation is prescribed by Section 33333.4 of the Law. "Principal Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(b). "Private Business Use" means use directly or indirectly in a trade or business carried on by a natural person or in any activity carried on by a person other than a natural person, excluding use by a governmental unit other than the federal government and excluding use by any person as a member of the general public. 05/03/91 4949u/2299/052 -8- "Proceeds" means the face amount of the Bonds, plus accrued interest and original issue premium, if any, less original issue discount, if any. "Project" or"Redevelopment Project" means the undertaking of the Agency pursuant to the Redevelopment Plan and the Law for the redevelopment of the Project Area. "Project Area" means the territory within the Redevelopment Project as described in the Redevelopment Plan. "Record Date" means, with respect to any Interest Payment Date, the close of business on the fifteenth (15th) calendar day of the month preceding such Interest Payment date, whether or not such fifteenth (15th) calendar day is a Business Day. "Redemption Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(e). "Redevelopment Fund" means the Fund originally established as the "San Juan Capistrano Central Redevelopment Project Redevelopment Fund" by Section 12 of Resolution No. CRA 86-8-12-1, adopted by the Agency on August 12, 1986, and continued as the "Redevelopment Fund" by Section 3.04 of this Indenture. "Redevelopment Plan" means the Redevelopment Plan for the project designated as the "San Juan Capistrano Central Redevelopment Project" approved by Ordinance No. 488, enacted by the City Council of the City of San Juan Capistrano on July 12, 1983, and amended by Ordinance No. 509, adopted on May 15, 1984 and amended by Ordinance No. 547, adopted on July 17, 1985, together with any amendments thereof heretofore or hereafter duly enacted pursuant to the Law. "Registration Books" means the records maintained by the Trustee pursuant to Section 2.08 for the registration and transfer of ownership of the Bonds. "Reserve Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(d). "Reserve Requirement" means the lesser of (i) 10 percent of the original principal amount of, plus interest accrued to the date of issue on, less original issue discount (if any), plus original issue premium (if any), on the Bonds and any Parity Debt or (ii) Maximum Annual Debt Service. If at the time of calculation of the Reserve Requirement there shall be two (2) or more reserve accounts established with respect to the Bonds and any Parity Debt, then the amounts on deposit in such reserve accounts shall be aggregated for purposes of calculating compliance with the Reserve Requirement. "Securities Depositories" means The Depository Trust Company, 711 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 -(312) 663-2343; Philadelphia Depository Trust Company, Reorganization Division, 1900 Market Street, Philadelphia, Pennsylvania 19103, Attention: Bond Department, Dex-(215) 05/03/91 4949u/2299/052 -9- 496-5058; and in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other securities depositories as the Agency may designate in a Written Request of the Agency delivered to the Trustee. "Serial Bonds" means all Bonds other than the Term Bonds. "Sinking Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(c). "Special Fund" means the fund by that name established and held by the Agency pursuant to Section 4.02. "S&P" means Standard & Poor's Corporation, its successors and assigns. "State" means the State of California. "Subordinate Debt" means any loans, advances or indebtedness issued or incurred by the Agency pursuant to Section 3.06, which are either: (a) payable from, but not secured by a pledge of or lien upon, the Tax Revenues; or (b) secured by a pledge of or lien upon the Tax Revenues which is subordinate to the pledge of and lien upon the Tax Revenues hereunder for the security of the Bonds. "Supplemental Indenture" means any resolution, agreement or other instrument which has been duly adopted or entered into by the Agency and Trustee; but only if and to the extent that such Supplemental Indenture is specifically authorized hereunder. "Tax Code" means the Internal Revenue Code of 1986, as amended from time to time. Any reference to a provision of the Tax code shall be deemed to include the applicable Tax Regulations promulgated with respect to such provision. "Tax Regulations" means temporary and permanent regulations promulgated under section 103 and all related provisions of the Tax Code. "Tax Revenues" means all taxes annually allocated within the Plan Limit, following the Closing Date, and paid to the Agency with respect to the Project Area pursuant to Article 6 of Chapter 6 (commencing with Section 33670) of the Law and Section 16 of Article XVI of the Constitution of the State, or pursuant to other applicable State laws, and as provided in the Redevelopment Plan, and all payments, subventions and reimbursements, if any, to the Agency specifically attributable to ad valorem taxes lost by reason of tax exemptions and tax rate limitations, and including that portion of such taxes otherwise required by Section 33334.3 of the Law to be deposited in the Low and Moderate Income Housing Fund, but only to the extent necessary to repay that portion of the Bonds allocable to the portion of the 1986 Notes and any Parity Debt (including applicable reserves and financing costs) which were issued or which shall be issued to finance amounts deposited in the Low and Moderate Income Housing Fund for use pursuant to Section 33334.2 of the Law to increase or improve the supply of low and moderate income housing within or of benefit to 05/03/91 4949u/2299/052 -10- 2 .1 the Project Area; but excluding all other amounts of such taxes (if any) (i) required to be deposited into the Low and Moderate Income Housing Fund of the Agency pursuant to Section 3334.3 of the Law and (ii) payable by the Agency under the Pass -Through Agreement. "Term Bonds" means the Bonds maturing on February 1, 20_, and any Parity Debt subject to mandatory sinking fund redemption pursuant to any Supplemental Indenture. "Trustee" means Bankers Trust Company of California, N.A., as trustee hereunder, or any successor thereto appointed as trustee hereunder in accordance with the provisions of Article VI. "Trust Office" means such corporate trust office of the Trustee as may be designated from time to time by written notice from the Trustee to the Agency, initially being 300 South Grand Avenue, Los Angeles, California 90071, except that with respect to presentation of Bonds for payment or for registration of transfer and exchange such term shall mean the office or agency of the Trustee at which at any particular time, its corporate trust business shall be conducted. "Written Request of the Agency" or "Written Certificate of the Agency" means a request or certificate, in writing signed by the Executive Director, Secretary or Treasurer of the Agency or by any other officer of the Agency duly authorized by the Agency for that purpose. Section 1.03. Rules of Construction. 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. 05/03/91 4949u/2299/052 -11- If y ARTICLE II AUTHORIZATION AND TERMS Section 2.01. Authorization of Bonds. Bonds in the aggregate principal amount of Seven Million Dollars ($7,000,000) are hereby authorized to be issued by the Agency under and subject to the terms of this Indenture, the Law and Article 11 of Chapter 3 of Part 1 of Division 2 of Title 5 (commencing with Section 53580) of the Government Code of the State of California. This Indenture constitutes a continuing agreement with the Trustee for the benefit of the Owners of all of the Bonds issued or to be issued hereunder and then Outstanding to secure the full and final payment of principal and redemption premiums (if any) and the interest on all Bonds which may from time to time be executed and delivered hereunder, subject to the covenants, aqreements, provisions and conditions herein contained. The Bonds shall be designated the "San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds." Section 2.02. Term of Bonds. The Bonds shall be issued in fully registered form without coupons in denominations of $5,000 or any integral multiple thereof and no Bond shall have more than one maturity. The Bonds shall mature and become payable on the February 1 in each of the years and in the amounts, and shall bear interest (calculated on the basis of a 360 -day year of twelve 30 -day months) at the rates per annum, as follows; Maturity Date Principal Interest Rate (February 1) Amount Per Annum Interest on the Bonds shall be payable on each Interest Payment Date to the person whose name appears on the Registration Books as the Owner thereof as of the Record Date immediately preceding each such Interest Payment Date, such interest to be paid by check or draft of the Trustee mailed by first class mail to such Owner at the address of such Owner as it appears on the Registration Books; provided, however, that upon the written request of any Owner of at least $1,000,000 in principal amount of Bonds received by the Trustee at least fifteen (15) days prior to such Record Date, payment shall be made by wire transfer in immediately available funds to an account designated by such Owner. Principal of and redemption premium (if any) on any Bond shall be paid upon presentation and surrender thereof, at maturity or redemption, at the Trust Office of the Trustee. Both the principal of and interest and premium (if any) on the Bonds shall be payable in lawful money of the United States of America. 05/03/91 4949u/2299/052 -12- MM Each Bond shall be dated July 1, 1991, and shall bear interest from the Interest Payment Date next preceding the date of authentication thereof, unless (a) it is authenticated after a Record Date and on or before the following Interest Payment Date, in which event it shall bear interest frorc such Interest Payment Date; or (b) a Bond is authenticated on or before January 15, 1992, in which event it shall bear interest from July 1, 1991; provided, however, that if, as of the date of authentication of any Bond, interest thereon is in default, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon. Section 2.03. Redemption of Bonds. (a) Optional Redemption. The Bonds maturing on or before February 1, shall not be subject to optional redemption prior to maturity. The Bonds maturing on February 1, , shall be subject to redemption in whole, or in part by lot, at the option of the Agency, on any Interest Payment Date on or after February 1, , from any available source of funds, at a redemption price (expressed as a percentage of the principal amount of the Bonds to be redeemed) as follows, in each case together with accrued interest thereon to the redemption date: Redemption Redemption Dates Price February 1, 2000 and August 1, 2000 February 1, 2001 and August 1, 2001 February 1, 2002 and August 1, 2002 February 1, 2003 and thereafter The Agency shall be required to give the Trustee written notice of its intention to redeem Bonds under this subsection (a) at least 60 days prior to the date fixed for such redemption, and shall transfer to the Trustee for deposit in the Redemption Account all amounts required for such redemption at least five (5) Business Days prior to the date fixed for such redemption. (b) Sinking Account Redemption. The Term Bonds maturing February 1, 20 shall also be subject to redemption in part by lot on February 1, 20 and on February 1 in each year thereafter, from Sinking Account payments made by the Agency pursuant to Section 4.03(c), at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, or in lieu thereof shall be purchased pursuant to the succeeding paragraph of this subsection (b), in the aggregate respective principal amounts and on the respective dates as set forth in the following table; provided, however, that if some but not all of the Term Bonds of any maturity have been redeemed pursuant to subsection (a) above the total amount of all future Sinking Account payments relating to the Term Bonds so redeemed for such maturity shall be reduced by an amount corresponding to the aggregate principal amount of Term Bonds of such maturity so redeemed, to be 05/03/91 4949u/2299/052 -13- 55 1 allocated among such Sinking Account payments on a pro rata basis in integral multiples of $5,000 as determined by the Agency (notice of which determination shall be given by the Agency to the Trustee). Sinking Account Principal Amount Redemption Date To Be Redeemed (February 1) or Purchased In lieu of redemption of Term Bonds pursuant to this subsection (b), amounts on deposit in the Special Fund (to the extent not required to be transferred to the Trustee pursuant to Section 4.03 hereof during the current Bond Year) may also be used and withdrawn by the Agency at any time for the purchase of the Term Bonds at public or private sale as and when and at such prices (including brokerage and other charges and including accrued interest) as the Agency may in its discretion determine. The par amount of any of the Term Bonds so purchased by the Agency and surrendered to the Trustee for cancellation in any twelve-month period ending on February 1 in any year shall be credited towards and shall reduce the principal amount of the Term Bonds otherwise required to be redeemed on the following February 1 pursuant to this subsection (b). (c) Notice of Redemption. The Trustee on behalf and at the expense of the Agency shall mail (by first class mail, postage prepaid) notice of any redemption at least 30 but not more than 60 days prior to the redemption date, to (i) the Owners of any Bonds designated for redemption at their respective addresses appearing on the Registration Books, and (ii) to the Securities Depositories and to the Information Services designated in a Written Request of the Agency filed with the Trustee; but such mailing shall not be a condition precedent to such redemption and neither failure to receive any such notice nor any defect therein shall affect the validity of the proceedings for the redemption of such Bonds or the cessation of the accrual of interest thereon. Such notice shall state the redemption date and the redemption price, shall designate the CUSIP number of the Bonds to be redeemed, state the individual number of each Bond to be redeemed or state that all Bonds between two stated numbers (both inclusive) or all of the Bonds Outstanding (or all 05/03/91 4949u/2299/052 -14- mm Bonds of a maturity) are to be redeemed, and shall require that such Bonds be then surrendered at the Trust Office of the Trustee for redemption at the said redemption price, giving notice also that further interest on such Bonds will not accrue from and after the redemption date. (d) Partial Redemption of Bonds. In the event only a portion of any Bond is called for redemption, then upon surrender of such Bond the Agency shall execute and the Trustee shall authenticate and deliver to the Owner thereof, at the expense of the Agency, a new Bond or Bonds of the same interest rate and maturity, of authorized denominations in aggregate principal amount equal to the unredeemed portion of the Bond to be redeemed. (e) Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the redemption price of and interest on the Bonds so called for redemption shall have been duly deposited with the Trustee, such Bonds so called shall cease to be entitled to any benefit under this Indenture other than the right to receive payment of the redemption price and accrued interest to the redemption date, and no interest shall accrue thereon from and after the redemption date specified in such notice. (f) Manner of Redemption. Whenever any Bonds or portions thereof are to be selected for redemption by lot, the Trustee shall make such selection, in such manner as the Trustee shall deem fair and appropriate, and shall notify the Agency thereof. In the event of redemption by lot of Bonds, the Trustee shall assign to each Bond then Outstanding a distinctive number for each $5,000 of the principal amount of each such Bond. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected, but only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. All Bonds redeemed or purchased pursuant to this Section 2.03 shall be cancelled by the Trustee. Section 2.04. Form of Bonds. The Bonds, the form of Trustee's certificate of authentication, and the form of assignment to appear thereon, shall be substantially in the form set forth in Exhibit A attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Indenture. Section 2.05. Execution of Bonds. The Bonds shall be executed on behalf of the Agency by the signature of its Chairman and the signature of its Secretary who are in office on the date of execution and delivery of this Indenture or at any time thereafter. Either or both of such signatures may be made manually or may be affixed by facsimile thereof. If any officer whose signature appears on any Bond ceases to be such officer before delivery of the Bonds to the purchaser, such signature shall nevertheless be as effective as if the officer had remained in office until the delivery of the Bonds to the purchaser. Any Bond may be signed and attested on behalf of the Agency by such persons as at the actual date of the execution of such Bond shall be the proper officers of the Agency although on the date of such Bond any such person shall not have been such officer of the Agency. 05/03/91 4949u/2299/052 -15- Only such of the Bonds as shall bear thereon a certificate of authentication in the form hereinbefore set forth, manually executed and dated by and in the name of the Trustee by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that such Bonds have been duly authenticated and delivered hereunder and are entitled to the - benefits of this Indenture. In the event temporary Bonds are issued pursuant to Section 2.09 hereof, the temporary Bonds shall bear thereon a certificate of authentication manually executed and dated by the Trustee, shall be initially registered by the Trustee, and, until so exchanged as provided under Section 2.09 hereof, the temporary Bonds shall be entitled to the same benefits pursuant to this Indenture as definitive Bonds authenticated and delivered hereunder. Section 2.06. Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the Registration Books, by the person in whose name it is registered, in person or by a duly authorized attorney of such person, upon surrender of such Bond to the Trustee at its Trust Office for cancellation, accompanied by delivery of a written instrument of transfer in a form approved by the Trustee, duly executed. Whenever any Bond or Bonds shall be surrendered for registration of transfer, the Agency shall execute and the Trustee shall authenticate and deliver a new Bond or Bonds, of like series, interest rate, maturity and principal amount. The Trustee shall collect any tax or other governmental charge on the transfer of any Bonds pursuant to this Section 2.06. The Trustee may refuse to transfer, under the provisions of this Section 2.06, either (a) any Bonds during the period established by the Trustee for the selection of Bonds for redemption, or (b) any Bonds selected by the Trustee for redemption pursuant to the provisions of Section 2.03. Section 2.07. Exchange of Bonds. Bonds may be exchanged at the Trust Office of the Trustee for a like aggregate principal amount of Bonds of other authorized denominations of the same series, interest rate and maturity. The Trustee shall collect any tax or other governmental charge on the -xchange of any Bonds pursuant to this Section 2.07. The Trustee may refuse to exchange, under the provisions of this Section 2.07, either (a) any Bonds during the period established by the Trustee for the selection of Bonds for redemption or (b) any Bonds selected by the Trustee for redemption pursuant to the provisions of Section 2.03. Section 2.08. Registration Books. The Trustee will keep or cause to be kept, at its Trust Office, sufficient records for the registration and registration of transfer of the Bonds, which shall at all times during normal business hours be open to inspection by the Agency with reasonable prior notice; and, upon presentation for such purpose, the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on the Registration Books, Bonds as hereinbefore provided. 05/03/91 4949u/2299/052 -16- 5 1 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 Agency, 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 Agency upon the same conditions and in substantially the same manner as the definitive Bonds. If the Agency issues temporary Bonds it will execute and furnish definitive Bonds without delay, and thereupon the temporary Bonds shall be surrendered, for cancellation, in exchange therefor at the Trust Office of the Trustee, and the Trustee shall 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 pursuant to 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 Agency, at the expense of the Owner of such Bond, shall execute, and the Trustee shall thereupon deliver, a new Bond of like amount and maturity in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be canceled by it and delivered to, or upon the order of, the Agency. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Agency and the Trustee and, if such evidence be satisfactory to both and indemnity satisfactory to them shall be given, the Agency, at the expense of the Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like amount and maturity in lieu of and in substitution for the Bond so lost, destroyed or stolen. The Agency may require payment of a sum not exceeding the actual cost of preparing each new Bond issued under this Section 2.10 and of the expenses which may be incurred by the Agency and the Trustee in the premises. Any Bond issued under the provisions of this Section in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original additional contractual obligation on the part of the Agency whether or not the Bond so alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds issued pursuant to this Indenture. 05/03/91 4949u/2299/052 -17- ARTICLE III DEPOSIT AND APPLICATION OF PROCEEDS OF BONDS; PARITY DEBT Section 3.01. Issuance of Bonds. Upon the execution and delivery of this Indenture, the Agency shall execute and deliver Bonds in the aggregate principal amount of Seven Million Dollars ($7,000,000) to the Trustee and the Trustee shall authenticate and deliver the Bonds upon the Written Request of the Agency. Section 3.02. Application of Proceeds of Sale. On the Closing Date the proceeds of sale of the Bonds shall be paid to the Trustee and applied as follows: (a) The Trustee shall deposit the amount of $ into the Interest Account, representing accrued interest received on the sale of the Bonds. (b) The Trustee shall deposit $ in the Costs of Issuance Fund. (c) The Trustee shall transfer to Bankers Trust Company of California, N.A. the amount of $ for deposit in the 1986 Escrow Fund, established by, and for application as provided in, the 1986 Escrow Agreement. In addition, the Trustee shall deposit $ of the proceeds of the Bonds into the Reserve Account, together with $ received on the Closing Date from Security Pacific National Bank, acting in its capacity as trustee for the 1986 Notes, pursuant to the 1986 Escrow Agreement, such two amounts together aggregating the Reserve Requirement. Section 3.03. Costs of Issuance Fund. There is hereby established a separate fund to be known as the "Costs of Issuance Fund," which shall be held by the Trustee in trust. The moneys in the Costs of Issuance Fund shall be used and withdrawn by the Trustee from time to time to pay the Costs of Issuance upon submission of a Written Request of the Agency stating the person to whom payment is to be made, the amount to be paid, the purpose for which the obligation was incurred and that such payment is a proper charge against said fund. on the date which is six (6) months following the Closing Date, or upon the earlier Written Request of the Agency, all amounts (if any) remaining in the Costs of Issuance Fund shall be withdrawn therefrom by the Trustee and transferred to the Agency for deposit in the Redevelopment Fund. Section 3.04. Redevelopment Fund. There has been established by Section 12 of Resolution No. CRA 86-8-12-1, adopted by the Agency on August 12, 1986, a fund known as the "San Juan Capistrano Central Redevelopment Project, Redevelopment Fund" (the "Redevelopment Fund"), which Fund the Agency hereby agrees and covenants to cause to continue to be maintained and to be held in trust by the Agency. The moneys in the 05/03/91 4949u/2299/052 -18- 0 Redevelopment Fund shall be used in the manner provided by the Law solely for the purpose of aiding in financing the Redevelopment Project. The Agency shall pay moneys from the Redevelopment Fund upon receipt of claims thereon. The Agency warrants that no funds on deposit in the Redevelopment Fund shall be applied for any purpose not authorized by the Law. Section 3.05. Issuance of Parity Debt. In addition to the Bonds, the Agency may issue or incur Parity Debt in such principal amount as shall be determined by the Agency, pursuant to a Supplemental Indenture adopted or entered into by the Agency and Trustee. The Agency may issue or incur such Parity Debt subject to the following specific conditions precedent: (a) The Agency shall be in compliance with all covenants set forth in this Indenture and all Supplemental Indentures. (b) The Tax Revenues estimated to be received for the then current Fiscal Year based on the most recent assessed valuation of the property in the Project Area as evidenced in written documentation from an appropriate official of the County, plus at the option of the Agency, the Additional Allowance, shall be at least equal to 120 percent of Maximum Annual Debt Service on all Bonds which will be Outstanding immediately following the issuance of such Parity Debt; (c) The Supplemental Indenture providing for the issuance of such Parity Debt shall provide that interest thereon shall be payable on August 1 and February 1, and principal thereof shall be payable on February 1 in any year in which principal is payable; (d) The Supplemental Indenture providing for the issuance of such Parity Debt may provide for the establishment of separate funds and accounts; (e) The aggregate amount of the principal of and interest on all Outstanding Bonds and Subordinate Debt coming due and payable following the issuance of such Parity Debt shall not exceed the maximum amount of Tax Revenues permitted under the Plan Limit to be allocated and paid to the Agency following the issuance of such Parity Debt; and (f) The Agency shall deliver to the Trustee a written certificate of the Agency certifying that the conditions precedent to the issuance of such Parity Debt set forth in subsections (a), (b), (c), (d) and (e) of this Section 3.05 above have been satisfied and that an amount equal to the Reserve Requirement is on deposit in the Reserve Account. Section 3.06. Issuance of Subordinate Debt. In addition to the Bonds, the Agency may incur Subordinate Debt in such principal amount as shall be determined by the Agency. The Agency may issue or incur such Subordinate Debt subject to the following specific conditions precedent: 05/03/91 4949u/2299/052 -19- (a) The Agency shall be in compliance with all covenants set forth in this Indenture and all Supplemental Indentures; (b) If, and to the extent, such Subordinate Debt is payable from Tax Revenues within the then existing limitation on the amount of Tax Revenues allocable and payable to the Agency under the _ Redevelopment Plan, then the aggregate amount of the principal of and interest to accrue on all Outstanding Bonds and Subordinate Debt coming due and payable following the issuance of such Subordinate Debt shall not exceed the maximum amount of Tax Revenues permitted under the Plan Limit to be allocated and paid to the Agency following the issuance of such Subordinate Debt. (c) The Agency shall deliver to the Trustee a written certificate of the Agency certifying that the conditions precedent to the issuance of such Subordinate Debt set forth in subsections (a) and (b) of this Section 3.06 have been satisfied. Section 3.07. Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be dependent upon the completion of the Redevelopment Project or upon the performance by any person of his obligation with respect to the Redevelopment Project. 05/03/91 4949u/2299/052 -20- 2 ARTICLE IV SECURITY OF BONDS; FLOW OF FUNDS Section 4.01. Security of Bonds; Equal Security. Except as provided in Sections 4.02 and 6.06, the Bonds shall be equally secured by a first pledge of and lien on all of the Tax Revenues and a first and exclusive pledge of and lien upon all of the moneys in the Special Fund, the Debt Service Fund, the Interest Account, the Principal Account, the Sinking Account, the Reserve Account and the Redemption Account without preference or priority for series, issue, number, dated date, sale date, date of execution or date of delivery. Except for the Tax Revenues and such moneys, no funds or properties of the Agency shall be pledged to, or otherwise liable for, the payment of principal of or interest or redemption premium (if any) on the Bonds. In consideration of the acceptance of the Bonds by those who shall hold the same from time to time, this Indenture shall be deemed to be and shall constitute a contract between the Agency and Trustee for the benefit of the Owners from time to time of the Bonds, and the covenants and agreements herein set forth to be performed on behalf of the Agency shall be for the equal and proportionate benefit, security and protection of all Owners of the Bonds without preference, priority or distinction as to security or otherwise of any of the Bonds over any of the others by reason of the number or date thereof or the time of sale, execution and delivery thereof, or otherwise for any cause whatsoever, except as expressly provided therein or herein. Section 4.02. Special Fund; Deposit of Tax Revenues. There is hereby established a special fund to be known as the "Special Fund," which shall be held by the Agency. The Agency shall deposit all of the Tax Revenues received in any Bond Year in the Special Fund promptly upon receipt thereof by the Agency, until such time during such Bond Year as the amounts on deposit in the Special Fund equal the aggregate amounts required to be transferred to the Trustee for deposit into the Interest Account, the Principal Account, the Sinking Account, the Reserve Account and the Redemption Account in such Bond Year pursuant to Section 4.03 and for deposit in such Bond Year in the funds and accounts established with respect to Parity Debt, as provided in any Supplemental Indenture. All Tax Revenues received by the Agency during any Bond Year in excess of the amount required to be deposited in the Special Fund during such Bond Year pursuant to the preceding paragraph of this Section 4.02 shall be released from the pledge and lien hereunder for the security of the Bonds and may be applied by the Agency for any lawful purposes of the Agency, including but not limited to the payment of Subordinate Debt, or the payment of any amounts due and owing to the United States of America pursuant to Section [Rebate Fund]. Prior to the payment in full of the principal of and interest and redemption premium (if any) on the Bonds and the payment in full of other amounts payable hereunder and under any Supplemental Indentures, the Agency shall not have any beneficial right or interest in the moneys on deposit in the Special Fund, except as may be provided in this Indenture and in any Supplemental Indentures. 05/03/91 4949u/2299/052 -21- Section 4.03. Transfer of Amounts to Trustee. There is hereby established a trust fund to be known as the Debt Service Fund, which shall be held by the Trustee hereunder in trust. Moneys in the Special Fund shall be transferred by the Agency to the Trustee in the following amounts at the following times, for deposit by the Trustee in the following respective accounts within the Debt Service Fund, which are hereby established with the Trustee, in the following order of priority: (a) Interest Account. On or before the 5th Business Day preceding each Interest Payment Date, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Interest Account an amount which, when added to the amount contained in the Interest Account on that date, will be equal to the aggregate amount of the interest becoming due and payable on the Outstanding Bonds on such Interest Payment Date. No such transfer and deposit need be made to the Interest Account if the amount contained therein is at least equal to the interest to become due on the next succeeding Interest Payment Date upon all of the Outstanding Bonds. Subject to Section 6.06, all moneys in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying the interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds redeemed prior to maturity pursuant to this Indenture). (b) Principal Account. On or before the Sth Business Day preceding February 1 in each year beginning February 1, 1992, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Principal Account an amount which, when added to the amount then contained in the Principal Account, will be equal to the principal becoming due and payable on Outstanding Serial Bonds and any maturing Term Bonds on the next February 1. No such transfer and deposit need be made to the Principal Account if the amount contained therein is at least equal to the principal to become due on the next February 1 on all Outstanding Serial Bonds and any maturing Term Bonds. Subject to Section 6.06, all moneys in the Principal Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of Serial Bonds and maturing Term Bonds as it shall become due and payable. (c) Sinking Account. On or before the 5th Business Day preceding each February 1 on which any Outstanding Term Bonds are subject to mandatory redemption pursuant to Section 2.03(b), the Agency shall withdraw from the special Fund and transfer to the Trustee for deposit in the Sinking Account an amount which, when added to the amount then contained in the Sinking Account, will be equal to the aggregate principal amount of the Term Bonds required to be redeemed on such February 1 pursuant to Section 2.03(b). Subject to Section 6.06, all moneys on deposit in the Sinking Account shall be used and withdrawn by the Trustee for the sole purpose of paying the principal of the Term Bonds as it shall become due and payable upon redemption pursuant to Section 2.03(b). 05/03/91 4949u/2299/052 -22- Id 4 (d) Reserve Account. In the event that the Reserve Account is or is required to be funded with cash or Permitted Investments and the Agency fails to deposit with the Trustee no later than five (5) Business Days before any Interest Payment Date the full amount of the interest, principal or sinking fund payments required to be deposited pursuant to this Section 4.03, the Trustee shall, five (5) Business Days before such Interest Payment Date, withdraw from the Reserve Account an amount equal to any such deficiency and shall notify the Agency of any such withdrawal. Promptly upon receipt of any such notice, the Agency shall withdraw from the Special Fund and transfer to the Trustee an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account. If there shall then not be sufficient moneys in the Special Fund to transfer an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account, the Agency shall have an obligation to continue making transfers as moneys become available in the Special Fund until there is an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account. No such transfer and deposit need be made to the Reserve Account so long as there shall be on deposit therein a sum at least equal to the Reserve Requirement. Subject to Section 6.06 all money in the Reserve Account shall be used and withdrawn by the Trustee solely for the purpose of making transfers to the Interest Account, the Principal Account and the Sinking Account, in such order of priority, in the event of any deficiency at any time in any of such accounts or for the retirement of all the Bonds then Outstanding, except that so long as the Agency is not in default hereunder, any amount in the Reserve Account in excess of the Reserve Requirement shall be withdrawn from the Reserve Account semiannually on or before the 5th Business Day preceding February 1 and August 1 by the Trustee and deposited in the Interest Account. All amounts in the Reserve Account on the 5th Business Day preceding the final Interest Payment Date shall be withdrawn from the Reserve Account and shall be transferred either (i) to the Interest Account and the Principal Account, in such order, to the extent required to make the deposits then required to be made pursuant to this Section 4.03 or, (ii) if the Agency shall have caused to be deposited in the Special Fund an amount sufficient to make the deposits required by Section 4.03, then at the Written Request of the Agency transferred to the Agency for deposit into the Redevelopment Fund. The Agency reserves the right initially to deposit into the Reserve Account and thereafter to substitute, at any time and from time to time, one or more letters of credit, surety bonds, bond insurance policies or other form of guarantee from a financial institution (the long-term unsecured obligations of which are rated not less than "A" by S&P) in lieu of or in substitution for all or any portion of the Reserve Requirement. Any such letter of credit, surety bond, bond insurance policy or other form of guarantee shall provide that the Trustee is entitled to draw amounts thereunder when required for the purposes of making transfers from the Reserve Account to the Interest Account, the Principal Account and the Sinking Account in the event of a deficiency in any such account. 05/03/91 4949u/2299/052 -23- 41 Upon deposit by the Agency with the Trustee of any such letter of credit, surety bond, bond insurance policy or other form of guarantee, the Trustee shall withdraw from the Reserve Account and transfer to the Agency for deposit in the Redevelopment Fund, an amount equal to the maximum limits or principal amount, as applicable, of such letter of credit, surety bond, bond insurance -- policy or other form of guarantee. (e) Redemption Account. On or before the 5th Business Day preceding any Interest Payment Date on which Bonds are to be redeemed pursuant to Section 2.03(a), the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Redemption Account an amount required to pay the principal of and premium, if any, on the Bonds to be redeemed on such Interest Payment Date pursuant to Section 2.03(a). Subject to Section 6.06, all moneys in the Redemption Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of and premium, if any, on the Bonds to be redeemed pursuant to Section 2.03(a) on the date set for such redemption. 05/03/91 4949u/2299/052 -24- Ime ARTICLE V OTHER COVENANTS OF THE AGENCY Section 5.01. Punctual Payment. The Agency shall punctually pay or cause to be paid when due from moneys in the Special Fund the principal and interest to become due in respect of all the Bonds together with the premium thereon, if any, in strict conformity with the terms of the Bonds and of this Indenture. The Agency shall faithfully observe and perform all of the conditions, covenants and requirements of this Indenture and all Supplemental Indentures. Nothing herein contained shall prevent the Agency from making advances of its own moneys howsoever derived to any of the uses or purposes referred to herein. Section 5.02. Limitation on Additional Indebtedness. The Agency hereby covenants that, so long as the Bonds are Outstanding, the Agency shall not issue any bonds, notes or other obligations, enter into any agreement or otherwise incur any indebtedness, which is in any case payable from all or any part of the Tax Revenues, excepting only the Bonds, any Parity Debt and any Subordinate Debt. Section 5.03. Extension of Payment. The Agency will not, directly or indirectly, extend or consent to the extension of the time for the payment of any Bond or claim for interest on any of the Bonds and will not, directly or indirectly, be a party to or approve any such arrangement by purchasing or funding the Bonds or claims for interest or in any other manner. In case the maturity of any such Bond or claim for interest shall be extended or funded, whether or not with the consent of the Agency, such Bond or 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. Payment of Claims. The Agency shall promptly pay and discharge, or cause to be paid and discharged, any and all lawful claims for labor, materials or supplies which, if unpaid, might become a lien or charge upon the properties owned by the Agency or upon the Tax Revenues or any part thereof, or upon any funds in the hands of the Trustee, or which might impair the security of the Bonds. Nothing herein contained shall require the Agency to make any such payment so long as the Agency in good faith shall contest the validity of said claims. Section 5.05. Books and Accounts; Financial Statements; Reporting Requirements. The Agency shall keep, or cause to be kept, proper books Of record and accounts, separate from all other records and accounts of the Agency and the City of San Juan Capistrano, in which complete and correct entries shall be made of all transactions relating to the Redevelopment Project, the Tax Revenues and the Special Fund. Such books of record and accounts shall at all times during business hours be subject to the inspection by the Trustee (but it shall have no duty or obligation to do so) and of the Owners of not less than 10 percent in aggregate principal amount of the Bonds then Outstanding, or their representatives authorized in writing. 05/03/91 4949u/2299/052 -25- Ism The Agency will cause to be prepared and filed with the Trustee annually, within 180 days after the close of each Fiscal Year so long as any of the Bonds are Outstanding, complete audited financial statements with respect to such Fiscal Year showing the Tax Revenues, all disbursements from the Special Fund and the financial condition of the Redevelopment Project, including the balances in all funds and accounts relating to the Redevelopment Project, as of the end of such Fiscal Year, which statements shall be accompanied by a written certificate of the Agency stating that the Agency is in compliance with its obligations under this Indenture. The Agency shall furnish a copy of the above -referenced written certificates and statements to any Owner upon reasonable request at the expense of such Owner. Section 5.06. Protection of Security and Rights of Owners. The Agency will preserve and protect the security of the Bonds and the rights of the Owners. From and after the Closing Date, the Bonds shall be incontestable by the Agency. Section 5.07. Payments of Taxes and Other Charges. The Agency will pay and discharge, or cause to be paid and discharged, all taxes, service charges, assessments and other governmental charges which may hereafter be lawfully imposed upon the Agency or the properties then owned by the Agency in the Project Area, when the same shall become due. Nothing herein contained shall require the Agency to make any such payment so long as the Agency in good faith shall contest the validity of said taxes, assessments or charges. The Agency will duly observe and conform with all valid requirements of any governmental authority relative to the Redevelopment Project or any part thereof. Section 5.08. Taxation of Leased Property. All amounts derived by the Agency pursuant to Section 33673 of the Law with respect to the lease of property for redevelopment shall be treated as Tax Revenues for all purposes of this Indenture. Section 5.09. Disposition of Property. The Agency will not participate in the disposition of any land or real property in the Project Area to anyone which will result in such property becoming exempt from taxation because of public ownership or use or otherwise (except property dedicated for public right-of-way and except property planned for public ownership or use by the Redevelopment Plan in effect on the date of this Indenture) so that such disposition shall, when taken together with other such dispositions, aggregate more than 10 percent of the land area or more than 10 percent of the most recent assessed valuation of the property in the Project Area unless such disposition is permitted as hereinafter provided in this Section 5.09. If the Agency proposes to participate in such a disposition, it shall thereupon _ appoint an Independent Redevelopment Consultant to report on the effect of said proposed disposition. If the Report of the Independent Redevelopment Consultant concludes that the security of the Bonds or the rights of the Owners will not be materially impaired by said proposed disposition, the Agency may thereafter make such disposition. If said Report concludes that such security will be materially impaired by said proposed disposition, the Agency shall disapprove said proposed disposition. 05/03/91 4949u/2299/052 -26- Section 5.10. Maintenance of Tax Revenues. The Agency shall comply with all requirements of the Law to insure the allocation and payment to it of the Tax Revenues, including without limitation the timely filing of any necessary statements of indebtedness with appropriate officials of the County and appropriate officials of the State, and shall forward information copies of each such filing to the Trustee. The Agency shall not enter into any agreement with the County or any other governmental unit, other than the Pass -Through Agreement, which would have the effect of reducing the amount of Tax Revenues. Nothing herein is intended or shall be construed in any way to prohibit or impose any limitations on the entering into by the Agency of any such agreement, amendment or supplement which by its terms meets the requirements of the Agency for the issuance of Subordinate Debt. Section 5.11. Federal Tax Covenants. Notwithstanding any other provision of this Resolution, absent an opinion of Bond Counsel that the exclusion from gross income of interest with respect to the Bonds and Parity Bonds will not be adversely affected for federal income tax purposes, the District covenants to comply with all applicable requirements of the Code necessary to preserve such exclusion from gross income and specifically covenants, without limiting the generality of the foregoing, as follows: (1) Private Activity. The District will take no action or refrain from taking any action or make any use of the proceeds of the Bonds or Parity Bonds or of any other monies or property which would cause the Bonds or Parity Bonds to be "private activity bonds" within the meaning of Section 141 of the Code; (2) Arbitrage. The District will make no use of the proceeds of the Bonds or Parity Bonds or of any other amounts or property, regardless of the source, or take any action or refrain from taking any action which will cause the Bonds or Parity Bonds to be "arbitrage bonds" within the meaning of Section 148 of the Code; (3) Federal Guaranty. The District will make no use of the proceeds of the Bonds or Parity Bonds or take or omit to take any action that would cause the Bonds or the Parity Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Code; (4) Information Reporting. The District will take or cause to be taken all necessary action to comply with the informational reporting requirement of Section 149(e) of the Code; (5) Hedge Bonds. The District will make no use of the proceeds of the Bonds or the Parity Bonds or any other amounts or property, regardless of the source, or take any action or refrain from taking any action that would cause either the Bonds or the Parity Bonds to be considered "hedge bonds" within the meaning of Section 149(g) of the Code unless the District takes all necessary action to assure compliance with the requirements of Section 149(g) of the Code to maintain the exclusion from gross income of interest on the Bonds and the Parity Bonds for federal income tax purposes; and 05/03/91 4949u/2299/052 -27- Ka (6) Miscellaneous. The District will take no action or refrain from taking any action inconsistent with its expectations stated in that certain Tax Certificate executed on the Delivery Date by the District in connection with each issuance of Bonds and Parity Bonds and will comply with the covenants and requirements stated therein and incorporated by reference herein. Section 5.12. Compliance with the Law; Low and Moderate Income Housing Fund. The Agency shall ensure that all activities undertaken by the Agency with respect to the redevelopment of the Project Area are undertaken and accomplished in conformity with all applicable requirements of the Redevelopment Plan and the Law. Without limiting the generality of the foregoing, the Agency covenants that it shall deposit or cause to be deposited in the Low and Moderate Income Housing Fund established pursuant to Section 33334.3 of the Law, all amounts when, as and if required to be deposited therein pursuant to the Law and shall expend amounts deposited in the Low and Moderate Income Housing Fund, including, without limitation, proceeds of the 1986 Notes and of any Parity Debt deposited therein, solely in accordance with Section 33334.2 of the Law. Section 5.13. Further Assurances. The Agency will adopt make, execute and deliver any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Indenture, and for the better assuring and confirming unto the Owners of the rights and benefits provided in this Indenture. 05/03/91 4949u/2299/052 -28- Section 6.01 ARTICLE VI THE TRUSTEE Duties, Immunities and Liabilities of Trustee. (a) The Trustee shall, prior to the occurrence of an Event of Default, and after the curing of all Events of Default which may have occurred, perform such duties and only such duties as are specifically set forth in this Indenture and no implied covenants shall be read into this Indenture against the Trustee. The Trustee shall, during the existence of any Event of Default (which has not been cured), exercise such of the rights and powers vested in it by this Indenture, and use the same degree of care and skill in their exercise, as a prudent man would exercise or use under the circumstances in the conduct of his own affairs. (b) The Agency may remove the Trustee at any time, unless an Event of Default shall have occurred and then be continuing, and shall remove the Trustee (i) if at any time requested to do so by an instrument or concurrent instruments in writing signed by the owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding (or their attorneys duly authorized in writing) or (ii) if at any time the Agency has knowledge that the Trustee has ceased to be eligible in accordance with subsection (e) of this Section, or has become incapable of acting, or has been adjudged as bankrupt or insolvent, or a receiver of the Trustee or its property has been appointed, or any public officer shall have taken control or charge of the Trustee or of its property or affairs for the purpose of rehabilitation, conservation or liquidation. In each case such removal shall be accomplished by the giving of written notice of such removal by the Agency to the Trustee, whereupon the Agency shall appoint a successor Trustee by an instrument in writing. (c) The Trustee may at any time resign by giving written notice of such resignation to the Agency and by giving the Owners notice of such resignation by first class mail, postage prepaid, at their respective addresses shown on the Registration Books. Upon receiving such notice of resignation, the Agency shall promptly appoint a successor Trustee by an instrument in writing. (d) Any removal or resignation of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee. If no successor Trustee shall have been appointed and have accepted appointment within 45 days of giving notice of removal or notice of resignation as aforesaid, the resigning Trustee or any owner (on behalf of such Owner and all other Owners) may petition any court of competent jurisdiction for the appointment of a successor Trustee, and such court may thereupon, after such notice (if any) as it may deem proper, appoint such successor Trustee. Any successor Trustee appointed under this 05/03/91 4949u/2299/052 -29- Indenture shall signify its acceptance of such appointment by executing and delivering to the Agency and to its predecessor Trustee a written acceptance thereof, and thereupon such successor Trustee, without any further act, deed or conveyance, shall become vested with all the moneys, estates, properties, rights, powers, trusts, duties and obligations of such predecessor Trustee, with like effect as if originally named Trustee herein; but, nevertheless at the Written Request of the Agency or the request of the successor Trustee, such predecessor Trustee shall execute and deliver any and all instruments of conveyance or further assurance and do such other things as may reasonably be required for more fully and certainly vesting in and confirming to such successor Trustee all the right, title and interest of such predecessor Trustee in and to any property held by it under this Indenture and shall pay over, transfer, assign and deliver to the successor Trustee any money or other property subject to the trusts and conditions herein set forth. Upon request of the successor Trustee, the Agency shall execute and deliver any and all instruments as may be reasonably required for more fully and certainly vesting in and confirming to such successor Trustee all such moneys, estates, properties, rights, powers, trusts, duties and obligations. Upon acceptance of appointment by a successor Trustee as provided in this subsection, the Agency shall mail a notice of the succession of such Trustee to the trusts hereunder to each rating agency which then has a current rating on the Bonds and to the Owners at their respective addresses shown on the Registration Books. If the Agency fails to mail such notice within 15 days after acceptance of appointment by the successor Trustee, the successor Trustee shall cause such notice to be mailed at the expense of the Agency. (e) Any Trustee appointed under the provisions of this Indenture shall be a trust company or bank having the powers of a trust company having a trust office in the State, having a combined capital and surplus of at least $75,000,000, 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 purpose of this subsection 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. In case at any time the Trustee shall cease to be eligible in accordance with the provisions of this subsection (e), the Trustee shall resign immediately in the manner and with the effect specified in this Section. Section 6.02. Merger or Consolidation. Any bank or trust company into which the Trustee may be merged or converted or with which either of them may be consolidated or any bank or trust company resulting from any merger, conversion or consolidation to which it shall be a party or any bank or trust company to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided such bank or trust company shall be 05/03/91 4949u/2299/052 -30- '1721 eligible under subsection (e) of Section 6.01, shall be the successor to such Trustee without the execution or filing of any paper or any further act, anything herein to the contrary notwithstanding. Section 6.03. Liability of Trustee. (a) The recitals of facts herein and in the Bonds contained shall be taken as statements of the Agency, and the Trustee shall not assume responsibility for the correctness of the same, nor make any representations as to the validity or sufficiency of this Indenture or of the Bonds nor shall incur any responsibility in respect thereof, other than as expressly stated herein. The Trustee shall, however, be responsible for its representations contained in its certificate of authentication on the Bonds. The Trustee shall not be liable in connection with the performance of its duties hereunder, except for its own or its agents negligence or wilful misconduct. The Trustee may become the Owner of any Bonds with the same rights it would have if they were not Trustee and, to the extent permitted by law, may act as depositary for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of the Owners, whether or not such committee shall represent the Owners of a majority in principal amount of the Bonds then Outstanding. (b) The Trustee shall not be liable for any error of judgment made in good faith by a responsible officer, unless the Trustee shall have been negligent in ascertaining the pertinent facts. (c) The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding relating to the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under this Indenture. (d) The Trustee shall not be liable for any action taken by it in good faith and believed by it to be authorized or within the discretion or rights or powers conferred upon it by this Indenture, except for actions arising from the negligence or wilful misconduct of the Trustee. The permissive right of the Trustee to do things enumerated hereunder shall not be construed as a mandatory duty. (e) The Trustee shall not be deemed to have knowledge of any Event of Default hereunder unless and until it shall have actual knowledge thereof, or shall have received written notice thereof at its Trust Office. Except as otherwise expressly provided herein, the Trustee shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements herein or of any of the documents executed in connection with the Bonds, or as to the existence of an Event of Default thereunder. The Trustee shall not be responsible for the 05/03/91 4949u/2299/052 -31- rC1111 validity or effectiveness of any collateral given to or held by it. Without limiting the generality of the foregoing, the Trustee shall not be responsible for reviewing the contents of any financial statements furnished to the Trustee pursuant to Section 5.05 and may rely conclusively on the certificates accompanying such financial statements to establish the Agency's compliance with its financial covenants hereunder, including, without limitation, its covenants regarding the deposit of Tax Revenues into the Special Fund and the investment and application of moneys on deposit in the Special Fund (other than its covenants to transfer such moneys to the Trustee when due hereunder). (f) No provision in this Indenture shall require the Trustee to risk or expend its own funds or otherwise incur any financial liability hereunder if it shall have reasonable grounds for believing repayment of such funds or adequate indemnity against such liability or risk is not assured to it. Section 6.04. Right to Rely on Documents. The Trustee shall be protected in acting upon any notice, resolution, request, consent, order, certificate, report, opinion or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties, in the absence of negligence or wilful misconduct by the Trustee. The Trustee may consult with counsel, including, without limitation, counsel of or to the Agency, with regard to legal questions, and, in the absence of negligence or wilful misconduct by the Trustee, the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by the Trustee hereunder in accordance therewith. The Trustee shall not be bound to recognize any person as the owner of a Bond unless and until such Bond is submitted for inspection, if required, and his title thereto is established to the satisfaction of the Trustee. Whenever in the administration of the trusts imposed upon it by this Indenture the Trustee 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 be deemed to be conclusively proved and established by a Written Certificate of the Agency, which shall be full warrant to the Trustee for any action taken or suffered in good faith under the provisions of this Indenture in reliance upon such Written Certificate, but in its discretion the Trustee may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may deem reasonable. The Trustee may conclusively rely on any certificate of report of any Independent Accountant or Independent Redevelopment Consultant appointed by the Agency. Section 6.05. Preservation and Inspection of Documents. All documents received by the Trustee under the provisions of this Indenture shall be retained in its possession and shall be subject at all reasonable times during regular business hours upon reasonable notice to the inspection of the Agency and any owner, and their agents and representatives duly authorized in writing, at reasonable hours and under reasonable conditions. 05/03/91 4949u/2299/052 -32- Section 6.06. Compensation and Indemnification. The Agency shall pay to the Trustee from time to time reasonable compensation for all services rendered under this Indenture and also all reasonable expenses, charges, legal and consulting fees and other disbursements and those of its attorneys, agents and employees, incurred in and about the performance of its powers and duties under this Indenture. Upon the occurrence of an Event of Default, the Trustee shall have a first lien on the Tax Revenues and all funds and accounts held by the Trustee hereunder to secure the payment to the Trustee of all fees, costs and expenses, including reasonable compensation to its experts, attorneys and counsel incurred in declaring such Event of Default and in exercising the rights and remedies set forth in Article VIII hereof. The Agency further covenants and agrees to indemnify and save the Trustee and its officers, directors, agents and employees, harmless against any loss, expense, and liabilities which it may incur arising out of or in the exercise and performance of its powers and duties hereunder, including the costs and expenses of defending against any claim of liability, but excluding any and all losses, expenses and liabilities which are due to the negligence or wilful misconduct of the Trustee, its officers, directors, agents or employees. The obligations of the Agency under this paragraph shall survive resignation or removal of the Trustee under this Indenture and payment of the Bonds and discharge of this Indenture. Section 6.07. Deposit and Investment of Moneys in Funds. Moneys in the Debt Service Fund, the Interest Account, the Principal Account, the Sinking Account, the Reserve Account, the Redemption Account and the Costs of Issuance Fund shall be invested by the Trustee in Permitted Investments specified in the Written Request of the Agency filed with the Trustee at least two (2) Business Days in advance of the making of such investments, except that moneys in the Reserve Account shall not be invested in Permitted Investments having a maturity of more than seven (7) years, except that moneys in the Reserve Account which are invested in an investment agreement, as defined in subsection (g) of the definition of "Permitted Investments" set forth in Section 1.02 hereof, may be so invested for any period of time, provided that such investment agreement provides for timely withdrawal therefrom for all purposes of the Reserve Account. In the absence of any such Written Request of the Agency, the Trustee shall invest any such moneys in Permitted Investments described in clause (h) of the definition thereof. Moneys in the Special Fund and the Redevelopment Fund may be invested by the Agency in any obligations in which the Agency is legally authorized to invest its funds. Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account. Whenever in this Indenture any moneys are required to be transferred by the Agency to the Trustee, such transfer may be accomplished by transferring a like amount of Permitted Investments, valued as provided in the second paragraph of this Section 6.07. All interest or gain derived from the investment of amounts in any of the funds or accounts held by the Trustee hereunder shall be deposited in the Interest Account; provided, however, that all interest or gain from the investment of amounts in the Reserve Account shall be deposited by the Trustee in the Interest Account only to the extent that amounts remaining on deposit in the Reserve Account equal the Reserve Requirement. For purposes of acquiring any investments hereunder, the Trustee may commingle funds held by it hereunder upon the Written Request 05/03/91 4949u/2299/052 -33- 75 of the Agency. The Trustee may act as principal or agent in the acquisition or disposition of any investment and may impose its customary charges therefor. The Trustee shall incur no liability for losses arising from any investments made pursuant to this Section. In computing the amount in any fund or account, Permitted Investments — shall be valued at the lower of the cost or the market price, exclusive of accrued interest. With respect to all funds and accounts, valuation shall occur annually, on or before November 15 of each year, except in the event of a withdrawal from the Reserve Account, whereupon securities shall be valued immediately after such withdrawal. Section 6.08. Accounting Records and Financial Statements. The Trustee shall at all times keep, or cause to be kept, proper books of record and account, prepared in accordance with industry standards, in which complete and accurate entries shall be made of all transactions made by it relating to the proceeds of the Bonds and all funds and accounts held by it established pursuant to this Indenture. Such books of record and account shall be available for inspection by the Agency at reasonable hours and under reasonable circumstances with reasonable prior notice. The Trustee shall furnish to the Agency, at least quarterly, an accounting of all transactions in the form of its regular account statements relating to the proceeds of the Bonds and all funds and accounts held by the Trustee pursuant to this Indenture. Section 6.09. Appointment of Co -Trustee or Agent. It is the purpose of this Indenture that there shall be no violation of any law of any jurisdiction (including particularly the law of the state) denying or restricting the right of banking corporations or associations to transact business as Trustee in such jurisdiction. It is recognized that in the case of litigation under this Indenture, and in particular in case of the enforcement of the rights of the Trustee on default, or in the case the Trustee deems that by reason of any present or future law of any jurisdiction it may not exercise any of the powers, rights or remedies herein granted to the Trustee or hold title to the properties, in trust, as herein granted, or take any other action which may be desirable or necessary in connection therewith, it may be necessary that the Trustee or Agency appoint an additional individual or institution as a separate co -trustee. The following provisions of this Section 6.09 are adopted to these ends. In the event that the Trustee or Agency appoint an additional individual or institution as a separate or co -trustee, each and every remedy, power, right, claim, demand, cause of action, immunity, estate, title, interest and lien expressed or intended by this Indenture to be exercised by or vested in or conveyed to the Trustee with respect thereto shall be exercisable by and vest in such separate or co -trustee but only to the extent necessary to enable such separate or co -trustee to exercise such powers, rights and remedies, and every covenant and obligation necessary to the exercise thereof by such separate or co -trustee shall run to and be enforceable by either of them. 05/03/91 4949u/2299/052 -34- • Should any instrument in writing from the Agency be required by the separate trustee or co -trustee so appointed by the Trustee or Agency for more fully and certainly vesting in and confirming to it such properties, rights, powers, trusts, duties and obligations, any and all such instruments in writing shall, on request, be executed, acknowledged and delivered by the Agency. In case any separate trustee or co -trustee, or a successor to either, shall become incapable of acting, resign or be removed, all the estates, properties, rights, powers, trusts, duties and obligations of such separate trustee or co -trustee, so far as permitted by law, shall vest in and be exercised by the Trustee until the appointment of a new trustee or successor to such separate trustee or co -trustee. In addition to the appointment of a co -trustee hereunder, the Trustee may, at the expense and with the prior written consent of the Agency, appoint any agent of the Trustee in New York, New York, for the purpose of administering the transfers or exchanges of Bonds or for the performance of any other responsibilities of the Trustee hereunder. 05/03/91 4949u/2299/052 -35- ARTICLE VII MODIFICATION OR AMENDMENT OF THIS INDENTURE Section 7.01. Amendment with Consent of owners. This Indenture and the rights and obligations of the Agency and of the Owners may be modified or _ amended at any time by a Supplemental Indenture which shall become binding upon adoption, without consent of any Owners, to the extent permitted by law and any for any one or more of the following purposes - (a) to add to the covenants and agreements of the Agency in this Indenture contained, other covenants and agreements thereafter to be observed or to limit or surrender any rights or power herein reserved to or conferred upon the Agency; or (b) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplement any defective provision contained in this Indenture, or in any other respect whatsoever as the Agency may deem necessary or desirable, provided under any circumstances that such modifications or amendments shall not materially adversely affect the interests of the Owners; or (c) to provide the issuance of Parity Debt pursuant to Section 3.05, and to provide the terms and conditions under which such Parity Debt may be issued, including but not limited to the establishment of special funds and accounts relating thereto and any other provisions relating solely thereto, subject to and in accordance with the provisions of Section 3.05; or (d) to amend any provision hereof relating to the requirements of or compliance with the Tax Code, to any extent whatsoever but only if and to the extent such amendment will not adversely affect the exclusion from gross income for purposes of federal income taxation of interest on any of the Bonds, in the opinion of nationally -recognized bond counsel. Except as set forth in the preceding paragraph, this Indenture and the rights and obligations of the Agency and of the Owners may be modified or amended at any time by a Supplemental Indenture which shall become binding when the written consent of the Owners of a majority in aggregate principal amount of the Bonds then Outstanding are filed with the Trustee. No such modification or amendment shall (a) extend the maturity of or reduce the interest rate on any Bond or otherwise alter or impair the obligation of the Agency to pay the principal, interest or redemption premiums (if any) at the _ time and place and at the rate and in the currency provided therein of any Bond without the express written consent of the Owner of such Bond, (b) reduce the percentage of Bonds required for the written consent to any such amendment or modification, or (c) without its written consent thereto, modify any of the rights or obligations of the Trustee. 05/03/91 4949u/2299/052 -36- Section 7.02. Effect of Supplemental Indenture. From and after the time any Supplemental Indenture becomes effective pursuant to this Article VII, this Indenture shall be deemed to be modified and amended in accordance therewith, the respective rights, duties and obligations of the parties hereto or thereto and all Owners, as the case may be, shall thereafter be determined, exercised and enforced hereunder subject in all respects to such modification and amendment, and all the terms and conditions of any Supplemental Indenture shall be deemed to be part of the terms and conditions of this Indenture for any and all purposes. Section 7.03. Endorsement or Replacement of Bonds After Amendment. After the effective date of any amendment or modification hereof pursuant to this Article VII, the Agency may determine that any or all of the bonds shall bear a notation, by endorsement in form approved by the Agency, as to such amendment or modification and in that case upon demand of the Agency, as to such amendment or modification and in that case upon demand of the Agency the Owners of such Bonds shall present such Bonds for that purpose at the Trust Office of the Trustee, and thereupon a suitable notation as to such action shall be made on such Bonds. In lieu of such notation, the Agency may determine that new Bonds shall be prepared and executed in exchange for any or all of the Bonds and, in that case upon demand of the Agency, the owners of the Bonds shall present such Bonds for exchange at the Trust Office of the Trustee, without cost to such Owners. Section 7.04. Amendment by Mutual Consent. The provisions of this Article VII shall not prevent any owner from accepting any amendment as to the particular Bond held by such Owner, provided that due notation thereof is made on such Bond. 05/03/91 4949u/2299/052 -37- ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF OWNERS Section 8.01. Events of Default and Acceleration of Maturities. The following events shall constitute Events of Default hereunder: (a) if default shall be made in the due and punctual payment of the principal of or interest or redemption premium (if any) on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by declaration or otherwise; (b) if default shall be made by the Agency in the observance of any of the covenants, agreements or conditions on its part in this Indenture or in the Bonds contained, other than a default described in the preceding clause (a), and such default shall have continued for a period of 60 days following receipt by the Agency of written notice from the Trustee or any Owner of the occurrence of such default; or (c) if the Agency shall commence a voluntary action under Title 11 of the United States Code or any substitute or successor statute. If an Event of Default has occurred and is continuing, the Trustee may, and if requested in writing by the Owners of the majority in aggregate principal amount of the Bonds then Outstanding the Trustee shall, (a) declare the principal of the Bonds, together with the accrued interest thereon, to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in this Indenture or in the Bonds to the contrary notwithstanding, and (b) exercise any other remedies available to the Trustee and the Owners in law or at equity. Immediately upon becoming aware of the occurrence of an Event of Default, the Trustee shall give notice of such Event of Default to the Agency by telephone confirmed in writing. Such notice shall also state whether the principal of the bonds shall have been declared to be or have immediately become due and payable. With respect to any Event of Default described in clauses (a) or (c) above the Trustee shall, and with respect to any Event of Default described in clause (b) above the trustee in its sole discretion may, also give such notice to the owners in the same manner as provided herein for notices of redemption of the Bonds, which shall include the statement that interest on the Bonds shall cease to accrue from and after the date, if any, on which the Trustee shall have declared the Bonds to become due and payable pursuant to the preceding paragraph (but only to the extent that principal and any accrued, but unpaid interest on the Bonds is actually paid on such date.) This provision, however, is subject to the condition that if, at any time after the principal of the Bonds shall have been so declared due and payable, and before any judgment or decree for the payment of the moneys due shall have been obtained or entered, the Agency shall deposit with the Trustee a sum sufficient to pay all principal on the Bonds matured prior to such declaration 05/03/91 4949u/2299/052 -38- and all matured installments of interest (if any) upon all the Bonds, with interest on such overdue installments of principal and interest (to the extent permitted by law) at the net effective rate then borne by the Outstanding Bonds, and the reasonable expenses of the Trustee, including but not limited to attorneys fees, and any and all other defaults known to the Trustee (other than in the payment of principal of and interest on the Bonds due and payable solely by reason of such declaration) shall have been made good or cured to the satisfaction of the trustee or provision deemed by the Trustee to be adequate shall have been made therefor, then, and in every such case, the Owners of at least a majority in aggregate principal amount of the Bonds then Outstanding, by written notice to the Agency and to the Trustee, may, on behalf of the Owners of all of the Bonds, rescind and annual such declaration and its consequences. However, no such rescission and annulment shall extend to or shall affect any subsequent default, or shall impair or exhaust any right or power consequent thereon. Section 8.02. Application of Funds Upon Acceleration. All of the Tax Revenues and all sums in the funds and accounts established and held by the Trustee hereunder upon the date of the declaration of acceleration as provided in Section 8.01, and all sums thereafter received by the Trustee hereunder, shall be applied by the Trustee in the order following upon presentation of the several Bonds, and the stamping thereon of the payment if only partially paid, or upon the surrender thereof if fully paid: First, to the payment of the fees, costs and expenses of the Trustee in declaring such Event of Default and in exercising the rights and remedies set forth in this Article VIII, including reasonable compensation to its agents, attorneys and counsel; and Second, to the payment of the whole amount then owing and unpaid upon the Bonds for principal and interest, with interest on the overdue principal and installments of interest at the net effective rate then borne by the outstanding Bonds (to the extent that such interest on overdue installments of principal and interest shall have been collected), and in case such moneys shall be insufficient to pay in full the whole amount so owing and unpaid upon the Bonds, then to the payment of such principal and interest over principal, or of any installment of interest over any other installment of interest, ratably to the aggregate of such principal and interest or any Bond over any other Bond. Section 8.03. Power of Trustee to Control Proceedings. In the event that the Trustee, upon the happening of an Event of Default, shall have taken any action, by judicial proceedings or otherwise, pursuant to its duties hereunder, whether upon its own discretion or upon the request of the Owners of a majority in principal amount of the Bonds then Outstanding, it shall have full power, in the exercise of its discretion for the best interests of the Owners of the Bonds, with respect to the continuance, discontinuance, withdrawal, compromise, settlement or other disposal of such action; provided, however, that the Trustee shall not, unless there no longer continues an Event of Default, discontinue, withdraw, compromise or settle, or otherwise dispose of any litigation pending at law or in equity, if at the time there has been 05/03/91 4949u/2299/052 -39- filed with it a written request signed by the Owners of a majority in principal amount of the Outstanding Bonds hereunder opposing such discontinuance, withdrawal, compromise, settlement or other disposal of such litigation. Section 8.04. Limitation on Owners Right to Sue. No Owner of any Bond issued hereunder shall have the right to institute any suit, action or proceeding at law or in equity, for any remedy under or upon this Indenture, unless (a) such Owner shall have previously given to the trustee written notice of the occurrence of an Event of Default; (b) the Owners of a majority in aggregate pr8principal amount of all the bonds then outstanding shall have made written request upon the Trustee to exercise the powers hereinbefore granted or to institute such action, suit or proceeding in its own name; (c) said owners shall have tendered to the trustee indemnity reasonably acceptable to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee shall have refused or omitted to comply with such request for a period of 60 days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. Such notification, request, tender of indemnity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any Owner of any remedy hereunder; it being understood and intended that no one or more Owners shall have any right in any manner whatever by his or their action to enforce any right under this Indenture, except in the manner herein provided, and that all proceedings at law or in equity to enforce any provisions of this Indenture shall be instituted, had and maintained in the manner herein provided and for the equal benefit of all Owners of the Outstanding bonds. The right of any Owner of any Bond to receive payment of the principal of (and premium, if any) and interest on such Bond as herein provided, shall not be impaired or affected without the written consent of such Owner, notwithstanding the foregoing provisions of this Section or any other provision of this Indenture. Section 8.05. Man -waiver. Nothing in this Article VIII or in any other provision of this Indenture or in the Bonds, shall affect or impair the obligation of the Agency, which is absolute and unconditional, to pay from the Tax Revenues and other amounts pledged hereunder, the principal of an interest and redemption premium (if any) on the Bonds to the respective Owners on the respective Interest Payment Dates, as herein provided, or affect or impair the right of action, which is also absolute and unconditional, of the Owners to institute suit to enforce such payment by virtue of the contract embodied in the Bonds. A waiver of any default by any owner shall not affect any subsequent default or impair any rights or remedies on the subsequent default. No delay or omission of any Owner to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein, and every power and 05/03/91 4949u/2299/052 -40- remedy conferred upon the Owners by the Law or by this Article VIII may be enforced and exercised from time to time and as often as shall be deemed expedient by the Owners. If a suit, action or proceeding to enforce any right or exercise any remedy shall be abandoned or determined adversely to the Owners, the Agency and the Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. Section 8.06. Actions by Trustee as Attorney -in -Fact. Any suit, action or proceeding which any Owner shall have the right to bring to enforce any right or remedy hereunder may be brought by the Trustee for the equal benefit and protection of all Owners similarly situated and the Trustee is hereby appointed (and the successive respective Owners by taking and holding the bonds or Parity Debt, as applicable, shall be conclusively deemed so to have appointed it) the true and lawful attorney-in-fact of the respective Owners for the purpose of bringing any such suit, action or proceeding and to do and perform any and all acts and things for and on behalf of the respective Owners as a class or classes, as may be necessary or advisable in the opinion of the Trustee as such attorney-in-fact, provided the Trustee shall have no duty or obligation to enforce any such right or remedy if it has not been indemnified to its satisfaction from any expense including, but not limited to reasonable fees and expenses of its attorneys. Section 8.07. Remedies Not Exclusive. No remedy herein conferred upon or reserved to the Owners is intended to be exclusive of any other remedy. Every such remedy shall be cumulative and shall be in addition to every other remedy given hereunder or now or hereafter existing, at law or in equity by statute or otherwise, and may be exercised without exhausting and without regard to any other remedy conferred by the Law or any other law. 05/03/91 4949u/2299/052 -41- ARTICLE IX MISCELLANEOUS Section 9.01. Benefits Limited to Parties. Nothing in this Indenture, expressed or implied, is intended to give to any person other than the Agency, the Trustee and the Owners, any right, remedy, claim under or by reason of this Indenture. Any covenants, stipulations, promises or agreements in this Indenture contained by and on behalf of the Agency shall be for the sole and exclusive benefit of the Trustee and the Owners. Section 9.02. Successor is Deemed Included in All References to Predecessor. Whenever in this Indenture or any Supplemental Indenture either the Agency or the Trustee 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 Agency or the Trustee shall bond 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 Agency shall pay and discharge the entire indebtedness on all Bonds or any portion thereof in any one or more of the following ways: (i) by well and truly paying or causing to be paid the principal of and interest and premium (if any) on all Outstanding Bonds, including all principal, interest and redemption premiums, (if any), or; (ii) by irrevocably depositing with the Trustee or another fiduciary, in trust, at or before maturity, money which, together with the available amounts then on deposit in the funds and accounts established pursuant to this Indenture, is fully sufficient to pay all Outstanding Bonds, including all principal, interest and redemption premiums (if any), or; (iii) by irrevocably depositing with the Trustee or another fiduciary, in trust, Federal Securities in such amount as an Independent Accountant shall determine will, together with the interest to accrue thereon and available moneys then on deposit in the funds and accounts established pursuant to this Indenture, be fully sufficient to pay and discharge the indebtedness on all Bonds (including all principal, interest and redemption premiums, if any) at or before maturity; and if such Bonds are to be redeemed prior to the maturity thereof notice of such redemption shall have been given pursuant to Section 2.03(c) or provision satisfactory to the Trustee shall have been made for the giving of such notice, then, at the election of the Agency, and notwithstanding that any Bonds shall not have been surrendered for payment, the pledge of the Tax Revenues and other funds provided for in this Indenture and all other obligations of the Trustee and the Agency under this Indenture with respect to all Outstanding Bonds shall cease and terminate, except only (a) the 05/03/91 4949u/2299/052 -42- obligations of the Agency under Section (Rebate Fund], (b) the obligation of the Trustee to transfer and exchange Bonds hereunder, and (c) the obligation of the Agency to pay or cause to be paid to the Owners, from the amounts so deposited with the Trustee, all sums due thereon and to pay the Trustee all fees, expenses and costs of the Trustee. Notice of such election shall be filed with the Trustee. Any funds thereafter held by the Trustee, which are not required for said purpose, shall be paid over to the Agency. Section 9.04. Execution of Documents and Proof of Ownership by Owners. Any request, declaration or other instrument which this Indenture may require or permit to be executed by any Owner may be in one or more instruments of similar tenor, and shall be executed by such Owner in person or by their attorneys appointed in writing. Except as otherwise herein expressly provided, the fact and date of the execution by any Owner or his attorney of such request, declaration or other instrument, or of such writing appointing such attorney, may be proved by the certificate of any notary public or other officer authorized to take acknowledgments of deeds to be recorded in the state in which he purports to act, that the person signing such request, declaration or other instrument or writing acknowledged to him the execution thereof, or by an affidavit of a witness of such execution, duly sworn to before such notary public or other officer. The ownership of Bonds and the amount, maturity, number and date of ownership thereof shall be provided by the Registration Books. Any request, declaration or other instrument or writing of the Owner of any Bond shall bind all future Owners of such Bond in respect of anything done or suffered to be done by the Agency or the Trustee in good faith and in accordance therewith. Section 9.05. Disqualified Bonds. In determining whether the Owners of the requisite aggregate principal amount of Bonds have concurred in any demand, request, direction, consent or waiver under this Indenture, Bonds which are owned or held by or for the account of the Agency or the City of San Juan Capistrano (but excluding Bonds held in any employees' retirement fund) shall be disregarded and deemed not to be Outstanding for the purpose of any such determination, provided, however, that for the purpose of determining whether the Trustee shall be protected in relying on any such demand, request, direction, consent or waiver, only Bonds which the Trustee knows to be so owned or held shall be disregarded. Section 9.06. Waiver of Personal Liability. No member, office, agent or employee of the Agency shall be individually or personal 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. 05/03/91 4949u/2299/052 -43- Section 9.07. Destruction of Cancelled Bonds. Whenever in this Indenture provision is made for the surrender to the Trustee of any Bonds which have been paid or cancelled pursuant to the provisions of this Indenture, the Trustee shall destroy such Bonds and provide the Agency a certificate of destruction. The Agency shall be entitled to rely upon any statement of fact contained in any certificate with respect to the destruction of any such Bonds _ therein referred to. Section 9.08 Notices. Any notice, request, complaint, demand, communication or other paper shall be sufficiently given and shall be deemed given when delivered or mailed by first class, registered or certified mail, postage prepaid, or sent by telegram, addressed as follows: If to the Agency: San Juan Capistrano Community Redevelopment Agency 32400 Paseo Adelanto San Juan Capistrano, California 92675 Attention: Executive Director If to the Trustee: Bankers Trust Company of California, N.A. 300 South Grand Avenue Los Angeles, California 90071 Attention: Ref. No. Section 9.09. Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Indenture shall for any reason be held illegal, invalid or unenforceable, such holding shall not affect the validity of the remaining portions of this Indenture. The Agency hereby declares that it would have adopted 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. If, by reason of the judgment of any court, the Trustee is rendered unable to perform its duties hereunder, all such duties and all of the rights and powers of the Trustee hereunder shall, pending appointment of a successor Trustee in accordance with the provisions of Section 6.01 hereof, be assumed by and vest in the Treasurer of the Agency in trust for the benefit of the Owners that its Treasurer in such case shall be vested with all of the rights and powers of the Trustee hereunder, and shall assume all of the responsibilities and perform all of the duties of the Trustee hereunder, in trust for the benefit of the Bonds, pending appointment of a successor Trustee in accordance with the provisions of Section 6.01 hereof. Section 9.10. Unclaimed Moneys. Anything contained herein to the contrary notwithstanding, any money held by the Trustee in trust for the payment and discharge of the interest or premium (if any) on or principal of the Bonds which remains unclaimed for two (2) years after the date when the payments of such interest, premium and principal have become payable, if such money was held by the Trustee at such date, or for two (2) years after the date of despite of such money if deposited with the Trustee after the date 05/03/91 4949u/2299/052 -44- when the interest and premium (if any) on and principal of such Bonds have become payable, shall at the written Request of the Agency be repaid by the Trustee to the Agency as its absolute property free from trust, and the Trustee shall thereupon be released and discharged with respect thereto and the Bond Owners shall look only to the Agency for the payment of the principal of and interest and redemption premium (if any) on of such Bonds. Section 9.11. Execution in Counterparts. This Indenture may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Section 9.12. Governing Law. This Indenture shall be construed and governed in accordance with the Laws of the State. 05/03/91 4949u/2299/052 -45- IN WITNESS WHEREOF, the SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, has caused this Indenture to be signed in its name by its Chairman and attested by its Secretary, and to affix hereto the corporate seal of the Agency, and BANKERS TRUST COMPANY OF CALIFORNIA, N.A., in token of its acceptance of the trusts created hereunder, has caused this Indenture to be signed in its corporate name by its officer thereunto duly authorized, all as of the day and year first above written. ATTEST: By ecretary (SEAL) SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY By BANKERS TRUST COMPANY OF CALIFORNIA, N.A.. as Trustee Authorized Officer 05/03/91 4949u/2299/052 -46- EXHIBIT A (FORM OF BOND) UNITED STATES OF AMERICA STATE OF CALIFORNIA (COUNTY OF ORANGE) SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY WEST HOLT AVENUE REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BOND INTEREST RATE: REGISTERED OWNER: PRINCIPAL SUM: MATURITY DATE: DATED DATE: July 1, 1991 CUSIP: The SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, a public body, corporate and politic, duly organized and existing under and by virtue of the laws of the State of California (the "Agency"), for value received hereby promises to pay to the Registered Owner stated above, or registered assigns, on the Maturity Date stated above (subject to any right of prior redemption hereinafter provided for), the Principal Sum stated above, in lawful money of the United States of America, and to pay interest thereon in like lawful money from the interest payment date next preceding the date of authentication of this Bond, unless (i) this Bond is authenticated on an interest payment date, in which event it shall bear interest from such date of authentication, or (ii) this Bond is authenticated prior to an interest payment date and after the close of business on the fifteenth calendar day of the month preceding such interest payment date (a "Record Date"), in which event it shall bear interest from such interest payment date, or (iii) this Bond is authenticated on or before January 15, 1992, in which event it shall bear interest from the Dated Date stated above; provided however, that if at the time of authentication of this Bond, interest is in default on this Bond, this Bond shall bear interest from the interest payment date to which interest has previously been paid or made available for payment on this Bond, until payment of such Principal Sum in full, at the rate per annum stated above, payable semiannually on February 1 and August 1 in each year (each an "interest payment date"), commencing February 1, 1992, calculated on the basis of a 360 -day year composed of twelve 30 -day months. Principal hereof and premium, if any, upon early redemption hereof are payable upon presentation and surrender of this Bond at the corporate trust office of Bankers Trust Company of California, N.A., as trustee (the "Trustee"), in Los Angeles, California. Interest hereon (including the final interest payment upon maturity or earlier redemption) is payable by check or draft of the Trustee mailed by first class 05/03/91 4949u/2299/052 Exhibit A-1 mail to the Registered Owner hereof at the Registered Owner's address as it appears on the registration books maintained by the Trustee at the close of business on the Record Date next preceding such interest payment date; provided, however, that upon the written request of any registered owner of at least $1,000,000 in principal amount of bonds received by the Trustee at least fifteen (15) days prior to such Record Date, payment shall be made by wire transfer in immediately available funds to an account designated by such owner. REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH FURTHER PROVISIONS OF THIS BOND SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF SET FORTH IN THIS PLACE. This Bond is not a debt of the City of San Juan Capistrano, the State of California, or any of its political subdivisions, and neither said City, said State, nor any of its political subdivisions is liable hereon, nor in any event shall this Bond be payable out of any funds or properties other than those of the Agency. The Bonds do not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction. It is hereby certified that all of the things, conditions and acts required to exist, to have happened or to have been performed precedent to and in the issuance of this Bond do exist, have happened or have been performed in due and regular time and manner as required by the Law and the laws of the State of California, and that the amount of this Bond, together with all other indebtedness of the Agency, does not exceed any limit prescribed by the Law or any laws of the State of California, and is not in excess of the amount of Bonds permitted to be issued under the Indenture. This Bond shall not be entitled to any benefit under the Indenture or become valid or obligatory for any purpose until the Certificate of Authentication hereon shall have been manually signed by the Trustee. IN WITNESS WHEREOF, the San Juan Capistrano Community Redevelopment Agency, has caused this Bond to be executed in its name and on its behalf with the facsimile signature of its Chairman and its seal to be reproduced hereon and attested by the facsimile signature of its Secretary, all as of July 1, 1991. SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY By: rman _ (SEAL) ATTEST: Secretary 05/03/91 4949u/2299/052 Exhibit A-2 !FORM OF TRUSTEE'S CERTIFICATE OF AUTHENTICATIONC This is one of the Bonds described in the within -mentioned Indenture. Authentication Date: BANKERS TRUST COMPANY OF CALIFORNIA, N.A., as Trustee By: Authorized Signatory 05/03/91 4949u/2299/052 Exhibit A-3 (FORM OF BACK OF BOND) This Bond is one of a duly authorized issue of Bonds of the Agency designated as "San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project 1991 Tax Allocation Refunding Bonds" (the "Bonds"), of an aggregate principal amount of Seven Million Dollars ($7,000,000), all of like tenor and date (except for such variation, if any, as may be required to designate varying series, numbers, maturities, interest rates, or redemption and other provisions) and all issued pursuant to the provisions of the Community Redevelopment Law, being Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code of the State of California (the "Law") and the provisions (commencing with Section 53580) of Article 11 of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California, and pursuant to a resolution of the Agency adopted , 1991, and an Indenture of Trust, dated as of July 1, 1991, entered into by and between the Agency and the Trustee (the "Indenture"), authorizing the issuance of the Bonds. Additional bonds, notes or other obligations may be issued on a parity with the Bonds, but only subject to the terms of the Indenture. Reference is hereby made to the Indenture (copies of which are on file at the office of the Agency) and all indentures supplemental thereto and to the Law for a description of the terms on which the Bonds are issued, the provisions with regard to the nature and extent of the Tax Revenues, as that term is defined in the Indenture, and the rights thereunder of the registered owners of the Bonds and the rights, duties and immunities of the Trustee ad the rights and obligations of the Agency thereunder, to all of the provisions of which Indenture the Registered Owner of this Bond, by acceptance hereof, assents and agrees. The Bonds have been issued by the Agency to aid in financing certain activities of the San Juan Capistrano Central Redevelopment Project, including refunding certain outstanding tax allocation notes of the Agency, as further provided in the Indenture. The Bonds are special obligations of the Agency and this Bond and the interest hereon and all other Bonds and the interest hereon (to the extent set forth in the Indenture) are payable from, and are secured by a first pledge of and lien on the Tax Revenues derived by the Agency from the Project Area (as that term is defined in the Indenture). There has been created and will be maintained by the Agency the Special Fund (as defined in the Indenture) into which Tax Revenues shall be deposited and transferred to the Trustee for deposit into the Debt Service Fund (as defined in the Indenture) from which the Trustee shall pay the principal of and the interest and redemption premium, if any, on the Bonds when due. As and to the extent set forth in the Indenture, all such Tax Revenues are exclusively and irrevocably pledged to and constitute a trust fund for, in accordance with the terms hereof and the provisions of the Indenture and the Law, the security and payment or redemption of, including any premium upon early redemption, and for the security and payment of interest on, the Bonds (and any additional bonds, note or other obligations, authorized by the 05/03/91 4949u/2299/052 Exhibit A-4 Indenture). In addition, the Bonds (and, if the supplemental indenture authorizing any loans, advances or indebtedness) shall be additionally secured at all times by a first and exclusive pledge of and lien upon all of the moneys in the Special Fund, the Debt Service Fund, the Interest Account, the Principal Account, the Sinking Account, the Reserve Account and the Redemption Account (as such terms are defined in the Indenture). Except for the Tax Revenues and such moneys, no funds or properties of the Agency shall be pledged to, or otherwise liable for, the payment of principal of or interest or redemption premium, if any, on the Bonds. The Bonds maturing on or before February 1, will not be subject to redemption prior to their stated maturity. Bonds maturing on February 1, , are subject to redemption at the option of the Agency, in whole or in part by lot, from any available source of funds, on February 1, , or on any interest payment date thereafter prior to maturity. Bonds called for redemption will be redeemed on the following redemption dates and at the following redemption prices (expressed as percentages of the principal amount of Bonds called for redemption) together with accrued interest thereon to the date fixed for redemption: Redemption Redemption Dates Price February 1, 2000 and August 1, 2000 February 1, 2001 and August 1, 2001 February 1, 2002 and August 1, 2002 February 1, 2003 and thereafter The Bonds maturing on February 1, are also subject to redemption in part by lot on February 1, , and on February 1 in each year thereafter, from sinking account payments made by the Agency, at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, as set forth in the following table: Sinking Account Redemption Date (February 1) Principal Amount To Be Redeemed or Purchased 05/03/91 4949u/2299/052 Exhibit A-5 As provided in the Indenture, notice of redemption shall be given by first class mail no less than thirty (30) nor more than sixty (60) days prior to the redemption date to the respective registered owners of any Bonds designated for redemption at their addresses appearing on the Bond registration books maintained by the Trustee, but neither failure to receive such notice nor any defect in the notice so mailed shall affect the sufficiency of the proceedings for redemption. If this Bond is called for redemption and payment is duly provided therefor as specified in the Indenture, interest shall cease to accrue hereon from and after the date fixed for redemption. If an Event of Default, as defined in the Indenture, shall occur, the principal of all Bonds may be declared due and payable upon the conditions, in the manner and with the effect provided in the Indenture, but such declaration and its consequences may be rescinded and annulled as further provided in the Indenture. The Bonds are issuable as fully registered Bonds without coupons in denominations of $5,000 each and any integral multiple thereof. Subject to the limitations and conditions and upon payment of the charges, if any, as provided in the Indenture, Bonds may be exchanged for a like aggregate principal amount of Bonds of other authorized denominations and of the same maturity. This Bond is transferable by the Registered Owner hereof, in person or by his attorney duly authorized in writing, at the corporate trust office of the Trustee, in Los Angeles, California, but only in the manner and subject to the limitations provided in the Indenture, and upon surrender and cancellation of this Bond. Upon registration of such transfer a new fully registered Bond or Bonds, of authorized denomination or denominations, for the same aggregate principal amount and of the same maturity will be issued to the transferee in exchange herefor. The Trustee shall not be required to register the transfer or exchange of any Bond (i) during the period established by the Trustee for selection of Bonds for redemption or (ii) selected for redemption. The Agency and the Trustee may treat the Registered Owner hereof as the absolute owner hereof for all purposes, and the Agency and the Trustee shall not be affected by any notice to the contrary. The rights and obligations of the Agency and the registered owners of the Bonds may be modified or amended at any time in the manner, to the extent and upon the terms provided in the Indenture, but no such modification or amendment shall extended the maturity of or reduce the interest rate on any Bond or otherwise alter or impair the obligation of the Agency to pay the principal, interest or redemption premiums (if any) at the time and place and at the rate and in the currency provided herein of any Bond without the express written consent of the registered owner of such Bond, reduce the percentage of Bonds required for the written consent to any such amendment or modification or, without its written consent thereto, modify any of the rights or obligations of the Trustee. 05/03/91 4949u/2299/052 Exhibit A-6 'i / (FORM OF ASSIGNMENT) For value received the undersigned hereby sells, assigns and transfers unto (Name, Address and Tax Identification or Social Security Number of Assignee) the within -registered Bond and hereby irrevocably constitute(s) and appoint(s) attorney, to transfer the same on the bond register of the Trustee with full power of substitution in the premises. Dated: Signature Guaranteed: Note: Signature(s) must be guaranteed by a member firm of the New York Stock Exchange or a commercial bank or trust company. 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. 05/03/91 4949u/2299/052 Exhibit A-7 NEW ISSUE PRELIMINARY OFFICIAL STATEMENT DATED JULY 1, 1991 r° Standard & Poor's Cc*oration: 'AAA' (See'RATING' herein) in the opinion of Stradling, YUCCA, Carlton & Rauch, A Professional Law Corporation, Newport Beach, California, Bond Counsel, subject, however to certain qualifications described herein, under existing laws, the interest on the Bonds is excluded jrom gross income jor federal income tar purposes. Such interest is not an item of tar preference for purposes of the federal individual and corporate allemadw minimum tares, although it is included for purposes of computing the altemadve minimum its imposed on certain corporations. In the further opinion of Bond Counsel, such interest is emaipi from California personal income tares. See 'Legal Opinion and las Exemption' herein. 56,725,000 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS Date: July 1, 1991 Due: August 1, as showy below The Bonds will be issued in fully registered form in denominations of 55,000 or any integral multiple thereof. T'he Bonds are payable at the principal corporate trust office of the Trustee, Banker's Trust of California, N.A. in San Francisco, California. Interest on the Bonds is payable commencing on February 1, 1992, and semiannually thereafter on August 1 and February 1 in each year, by check or draft mailed by first class mail to the registered owner thereof as of the Record Date established for the Bonds or, at the option of the Owner of at least $1,000,000 aggregate principal amount of Bonds, by wire transfer if such Owner will provide the Trustee written wire transfer instructions at least fifteen (15) days prior to the applicable Record Date. The Term Bonds maturing on August 1, 2016. are subject to mandatory redemption from minimum Sinking Account payments in part, by lot, on August 1, 2016, and on each August 1 thereafter at a redemption price equal to the principal amount thereof plus accrued interest to the redemption date. The Bonds maturing on August 1, 2016, are subject to optional redemption prior to maturity, in whole or in part, on August 1, 2016, and on any interest payment date thereafter at a redemption price equal to the principal amount thereof, plus accrued interest to the redemption date, plus a premium, as described herein. MATURITY SCHEDULE Principal Maturity Date Interest Principal Maturity Date Interest Amount August 1 of Rate Yield Amount August I of Rate Yield $145,000 1995 $205,000 2001 150,000 19% 220,000 2002 160,000 1997 235,000 2003 170,000 1998 250,000 2004 185,000 1999 270,000 2005 195,000 2000 290,000 2006 $4,250,000 - _% Term Bonds due August 1, 1016 Yield-_% (Plus seemed interest) The Bonds are being issued for the purpose of refunding the AgenLys previously issued $6,250,000 San Juan Capistrano Central Redevelopment Project, 1986 Tax Allocation Not" of which 56,250,000 is currently outstanding. The Bonds are payable from and secured by the Tax Revenues, as defined herein, to be derived from the Project Area. Taxes levied on the property within the Project Area on that portion of the taxable valuation over and above the taxable valuation of the base year (1982.83 for the original Project Ana and 1993-84, 1984-&5 and 1995-56 respectively for the added portion of the Project Area) property tax roll up to the Plan Limit described herein, and less certain amounts which may be required to be deposited in the Agency's Low and Moderate Income Housing Fund and certain amounts which must be paid to other taxing agencies, will be deposited in the Special Fund held by the Agency and transferred to the Trustee to the extent necessary for the annual payment of the principal of and interest on the Bonds. See'SECURM FOR THE BONDS' herein. Payment of interest and principal components of the Bonds when due at maturity will be insured, as is more fully described herein by an insurance policy to be issued by simultaneously with delivery of the Bonds. The Standard & Poor s Corporation 'AAA' rating assigned to the Bonds assumes issuance of the policy. Investment in the Bonds involves substantial dements of risk. Attention is hereby directed to cerMk Risk Factors more fully described herein. The Bonds am not a debt of the City of San Juan Capistrano, the State of California or any of iia political subdivisions, and neither said City, said State nor any of its political subdivisions is liable therefor. The principal of and interest on the Bonds are payable solely from the Tax Revenues allocated to the Agency from the Project Area as defined herein and in the Indenture. The Bonds an offered, when, as and if issued, subject so the approval of Stradling, Yoeea, Carlson & Rauh, A Professional Law Corporation, Newport Beach, California, Bond Counsel. It is anticipated that the Bads will be available for deffrery in Newport Beach, Cdj/omia on or prior to July , 1991. the date of this OjJtcial SWCWN B July _, 7991 EXHIBIT SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO, CALIFORNIA AGENCY GOVERNING BOARD Lawrence Buchheim - Chairman Gil Jones - Vice -Chairman — Kenneth E. Friess Gary Hausdorfer Jeff Vasquez CITY COUNCIL Kenneth E. Friess - Mayor Lawrence Buchheim, Mayor Pro -Tem Gary Hausdorfer Jeff Vasquez Gil Jones CITY AND AGENCY STAFF Stephen B. Julian, City Manager and Executive Director of the Agency George Scarborough, Assistant City Manager Jeffrey C. Parker, Agency Secretary Cheryl Johnson, City Clerk David P. Bentz, Director of Administrative Services and Agency Finance Officer William Huber, Director of Building and Engineering Al King, Director of Community Services Ron Sievers, Director of Public Lands and Facilities Ted Simon, City Engineer Tom Tomlinson, Acting Director of Planning Thomas P. Clark, CityAttorey and Agency Counsel SPECIAL SERVICES Bond Counsel Stradling, Yocca, Carlson & Routh A Professional Corporation Newport Beach, California Fiscal Agent Bankers Trust of California, NA. San Francisco, California Financial Advisor Urban Futures, Inc. Fullerton, California Special Consultant to the Financial Advisor Miller and Schroeder Financial, Inc. Solana Beach, California TABLE OF CONTENTS Introductory Statement ............ 1 Sources and Uses of Funds ......... 3 The Bonds ..................... 3 Authority of Issuance ......... 3 Description of Bonds ......... 3 Redemption of Bonds ......... 4 Security for Bonds ............... 7 Summary of the Indenture of Trust ... 8 Definitions ................. 8 Pledge and Deposit of Tax 35 Revenues ................. 15 Establishment of Funds and 35 Accounts; Flow of Funds ..... 16 Issuance of Parity Debt ...... 19 Issuance of Subordinate Debt .. 19 Validity of Bonds ........... 20 Certain Covenants of the Concluding Information .......... Agency ..................20 Amendment of Indenture ..... 27 Events of Default ........... 29 Discharge of Indenture ....... 32 San Juan Capistrano Community Limitations and Requirements of the Redevelopment Agency ........... 34 Members and Officers ....... 34 Agency Powers ............. 34 Financial Advisor ........... 35 Financing ................. 35 Factors Affecting Redevelopment Projected Tax Revenues ...... Agencies Generally ........ 35 Risk Factors ................... 36 Reduction of Tax Revenues ... 36 Article XIII A of the State Major Taxpayers ........... Constitution ............. 37 Constitutional Challenge Concluding Information .......... to Property Tax System ...... 38 Property Tax Collection Procedures . 38 Supplemental Assessments ........ 39 Appropriations Limitation -- Exemption ................ Article XIII B ................ 39 Unitary Property ............... 40 Proposition 87 ................. 40 San Juan Capistrano Central Redevelopment Project ......... 40 Limitations and Requirements of the Redevelopment Plan ........... 41 Agreements with Various Taxing Agencies ................. 41 Tax Revenues .................. 42 Historical Tax Revenues ...... 42 Projected Tax Revenues ...... 43 Annual Debt Service ........ 45 Debt Service Coverage ....... 46 Tax Levies and Delinquencies .. 46 Major Taxpayers ........... 47 Historical Tax Rates ......... 47 Concluding Information .......... 48 Financial Advisor ........... 48 Underwriting .............. 48 Legal Opinion and Tax Exemption ................ 48 Legality for Investment in California ............... 49 Verification of Mathematical Computations ............ 49 Certificate Issuance ......... 49 Rating ................... 50 Miscellaneous .............. 50 Supplemental Information - The City of San Juan Capistrano ......... 51 Appendix A - San Juan Capistrano CRA: Annual Financial Compliance Report Appendix B - City of San Juan Capistrano: Independent Auditors' Report Appendix C - Form of Bond Counsel Opinion Appendix D - Form of Municipal Bond Issuance Policy For purposes of compliance with Rule 15c2-12 of the Securities and Exchange Commission, the Preliminary Official Statement and the Official Statement, as of their respective dates, are deemed final by the Agency, provided, however, that pricing, underwriting and other information contained in the Preliminary Official Statement is subject to completion or amendment in accordance with Rule 15c2-12. No dealer, broker, salesperson or other person has been authorized by the Underwriter, the Agency, _ or the Trustee to give any information or to make any representations other than those contained herein and, if given or made, such other information or representation 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 shall there be any sale of the Bonds by a person in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of such jurisdiction. This Official Statement is not to be construed as a contract with the purchasers or any of the owners of the Bonds. Any statement made in this Official Statement involving estimated, forecasts or matters of opinion, whether or not expressly so stated, are intended solely as such and not as representations of fact. The information set forth herein has been furnished by the Agency and other sources which are believed to be reliable, but is not guaranteed as to accuracy or completeness, and is not to be construed as representations by the Underwriter. 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 shall, under any circumstances, create any implication that there has been no change in the affairs of the Agency since the date hereof. OFFICIAL STATEMENT $6,685,000 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS INTRODUCTORY STATEMENT This Official Statement, including the cover page, is provided to furnish information in connection with the sale by the San Juan Capistrano Community Redevelopment Agency (the "Agency') of $6,725,000 aggregate principal amount of the San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds (the "Bonds"). The Bonds are being issued pursuant to the Constitution and laws of the State of California (the "State"), including the Community Redevelopment Law (Part I, Division 24, commencing with Section 33000 of the Health and Safety Code of the State) (the "Law"), and pursuant to an Indenture of Trust, dated as of the date of the Bonds (the "Indenture"), approved by a resolution of the Agency authorizing the issuance of the Bonds, adopted on 11991. The City of San Juan Capistrano (the "City") is located midway between Los Angeles and San Diego. Located in Orange County (the "County"), the City is a general law city incorporated on April 19, 1961 and provides for a Council -Manager form of government made up of five City Council Members elected to four-year overlapping terms. The City encompasses an area of approximately 12.5 square miles and the 1991 population is estimated to be 26,750. The Agency was established on September 7, 1982 by the City Council of the City with the adoption of Ordinance No. 470, pursuant to the Law. The five members of the City Council serve as the governing body of the Agency, and exercise all the rights, powers, duties and privileges of the Agency. The Mayor Pro -Tem serves as Chairman of the Agency. The Redevelopment Plan for the San Juan Capistrano Central Redevelopment Project (the "Redevelopment Plan") was approved by Ordinance No. 488 adopted by the City Council on July 12, 1983 and amended by Ordinance No. 509 adopted by the City Council on May 15, 1984, Ordinance No. 547 adopted by the City Council on July 17, 1985 and by Ordinance No. 582 adopted by the City Council on August 19, 1986. The San Juan Capistrano Central Redevelopment Project (the "Project Area") originally consisted of 904 acres and was amended in 1984 to provide for changes in certain provisions of the Redevelopment Plan, in 1985 to include an additional 170 acres and was further amended in 1986 to include an additional 23.15 acres. The Project Area is comprised mainly of commercial (retail and office) and residential uses. The Law authorizes the fmancing of redevelopment projects through the use of tax increment revenues. This method provides that the taxable valuation of the property within a defined redevelopment project area on the property tax roll that was last equalized prior to the effective date of the enabling ordinance which adopts the redevelopment plan becomes the "base year" valuation, and the increase, if any, in taxable valuation in subsequent years over that established as the base year valuation becomes the incremental valuation upon which taxes can be levied by the County and other taxing agencies and the resulting tax revenues are then allocated to the Agency. All increment revenues are allocated to the Agency. All taxes collected thereafter upon the incremental valuation (the increase in taxable valuation over the base year valuation) plus State reimbursed amounts for certain property tax exemptions which are allocated to the Agency, if any, and which are within the Plan Limit defined herein, may be pledged to the payment of debt service on obligations issued by the Agency. The Bonds are payable from and are secured by a pledge of the above described tax revenues, less certain amounts which may be required to be deposited in the Agency's Low and Moderate Income Housing Fund (described more particularly herein under the section entitled "SECURITY FOR THE BONDS" and referred to herein as Tax Revenues). The Agency has no power to levy and collect taxes, and any legislative property tax de -emphasis or provision of additional sources of income to taxing agencies having the effect of reducing the property tax rate must necessarily reduce the amount of Tax Revenues that would otherwise be available to pay the principal of and interest on the Bonds. Likewise, broadened property tax exemptions, decline in property values by physical calamity or otherwise, or delinquency in the payment of property taxes, could have a similar effect. See "RISK FACTORS" herein. A portion of the proceeds of the Bonds will be used to refund the Agency's previously issued $6,250,000 San Juan Capistrano Central Redevelopment Project, 1985 Tax Allocation Notes of which 56,250,000 is currently outstanding (the "1986 Notes"). Bond proceeds will be used, together with interest earnings and other moneys available from the Agency, to refund the 1986 Notes, to fund the Reserve Account and to pay the costs of issuance of the Bonds. Brief descriptions of the Bonds, the Indenture, the Agency and the City are included in this Official Statement. Such descriptions and information do not purport to be comprehensive or definitive. All references herein to the Indenture, the law, the Constitution and the laws of the State as well as the proceedings of the Agency and the City are qualified in their entirety by reference to such documents. References herein to the Bonds are qualified in their entirety by reference to the form thereof included in the Indenture and the information with respect thereto included herein, copies of which are all available for inspection at the offices of the Agency. During the period of the offering of the Bonds, copies of the forms of all documents are available at the offices of the Financial Advisor, Urban Futures, Inc., 801 East Chapman Avenue, Suite 106, Fullerton, California, 92631. SOURCES AND USES OF FUNDS* The estimated sources and uses of funds, excluding accrued interest on the Bonds, is summarized as follows: Sources Principal Amount of Bonds 1986 Notes Special Fund and Accounts Total Sources lim Bond Discount (1) Reserve Account (1) Costs of Issuance (3) 1986 Notes Escrow Fund (4) Total Uses $ 6,725,000 573.398 $ 7,298,398 $ 100,875 607,655 161,743 6,428,125 $ 7,298,398 (1) Bond discount estimated at 1.5% (2) An amount equal to Maximum Annual Debt Service on the Bonds. (3) Includes bond insurance premium (4) An amount sufficient to provide for the payment of the principal of and interest on the 1986 Notes on August 1, 1991 on a gross fund cost basis. * Preliminary, subject to change. THE BONDS Authority for Issuance The $6,725,000 principal amount of San Juan Capistrano Community Redevelopment Agency of the San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds (the "Bonds"), were authorized for issuance pursuant to an Indenture of Trust, dated as of the date of the Bonds, by and between the Agency and the Trustee (the "Indenture"), approved by a resolution of the Agency authorizing the issuance of the Bonds, adopted on '1991. Description of the Bonds The Bonds will be issued in the form of fully registered bonds in denominations of $5,000 each or any integral multiple thereof, The Bonds will be dated July 1, 1991, and mature on August 1 in the years and in the amounts shown on the cover page of this Official Statement. The Bonds will bear interest at the rates shown on the cover page of this Official Statement, payable commencing on February 1, 1991 and semiannually thereafter on August 1 and February I in each year by check or draft mailed by fast class mail to the registered owners thereof as of the Record Date therefor, or, at the option of the owner of at least $1,000,000 aggregate principal amount of Bonds, by wire transfer if such Owner will provide the Trustee written wire transfer instructions at least fifteen (15) days prior to the applicable Record Date. Redemption and Purchase of Bonds Optional Redemption. The Bonds maturing on or before August 1, 2006, will not be subject to optional redemption prior to maturity. The Bonds maturing on August 1, 2016, shall be subject to redemption in whole or in part by lot, at the option of the Agency, on any Interest Payment Date on or after August 1, 2006, from any available source of funds, at a redemption price (expressed as a percentage of the principal amount of Bonds to be redeemed) as follows, in each case together with accrued interest thereon to the redemption date: Redemption Date Redemption Price August 1, 2006 and February 1, 2007 102% August 1, 2007 and February 1, 2008 1011/2% August 1, 2008 and February 1, 2009 101% August 1, 2009 and February 1, 2010 1001/2 August 1, 7010 and thereafter 100 Sinkine Account Redemption. The Term Bonds maturing on August 1, 2016, shall also be subject to redemption, in part by lot on August 1, 2007, and on August 1 in each year thereafter, from Sinking Account payments made by the Agency, at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium in the aggregate respective principal amounts and on the respective dates as set forth in the following table, or in lieu thereof shall be purchased pursuant to the Indenture; provided, however, that if some but not all of the Term Bonds have been redeemed pursuant to the foregoing paragraph the total amount of all future Sinking Account payments relating to the Term Bonds so redeemed shall be reduced by an amount corresponding to the aggregate principal amount of Term Bonds so redeemed, to be allocated among such Sinking Account payments on a pro rata basis in integral multiples of $5,000 as determined by the Agency (notice of which determination shall be given by the Agency to the Trustee). Sinking Account Principal Amount Sinking Account Principal Amount Redemption Date to be Redeemed Redemption Date to be Redeemed (August 1) or Purchased (August 1) or Purchased 2007 310,000 2012 430,000 2008 330,000 2013 460,000 2009 350,000 2014 495,000 2010 375,000 2015 530,000 2011 405,000 2016 (maturity) 565,000 In lieu of redemption of Term Bonds pursuant to the Indenture, amounts on deposit in the Special Fund (to the extent not required to be transferred to the Trustee during the current Bond Year) may also be used and withdrawn by the Agency at any time for the purchase of the Term Bonds at public or private sale as and when and at such prices (including brokerage and other charges and including accrued interest) as the Agency may in its discretion determine. The par amount of any of the Term Bonds so purchased by the Agency and surrendered to the Trustee for cancellation in any twelve-month period 104 1 ending August 1 in any year shall be credited towards and shall reduce the principal amount of the Term Bonds otherwise required to be redeemed on the following November 1 pursuant to the Indenture.. Notice of Redemption. The Trustee on behalf and at the expense of the Agency shall mail (by first class, postage prepaid) notice of any redemption at least 30 but not more than 60 days prior to the redemption date, to (i) the Owners of any Bonds designated for redemption at their respective addresses appearing on the Registration Books, and (ii) to the Securities Depositories and to the Information Services designated in a Written Request of the Agency filed with the Trustee; but such mailing shall not be a condition precedent to such redemption and neither failure to receive any such notice nor any defect therein shall affect the validity of the proceedings for the redemption of such Bonds or the cessation of the accrual of interest thereon. Such notice shall state the redemption date and the redemption price, shall designate the CUSIP number of the Bonds to be redeemed, state the individual number of each Bond to be redeemed or state that all Bonds between two stated numbers (both inclusive) or all of the Bonds Outstanding (or all Bonds of a maturity) are to be redeemed, and shall require that such Bonds be then surrendered at the Trust Office of the Trustee for redemption at the said redemption price, giving notice also that further interest on such Bonds will not accrue from and after the redemption date. Partial Redemption of Bonds. In the event only a portion of any Bond is called for redemption, then upon surrender of such Bond the Agency shall execute and the Trustee shall authenticate and deliver to the Owner thereof, at the expense of the Agency, a new Bond or Bonds of the same interest rate and maturity, of authorized denominations in aggregate principal amount equal to the unredeemed portion of the Bond to be redeemed. Effect of Redemption. From and after the date fixed for redemption, if funds available for the payment of the redemption price of and interest on the Bonds so called for redemption shall have been duly deposited with the Trustee, such Bonds so called shall cease to be entitled to any benefit under this Indenture other than the right to receive payment of the redemption price and accrued interest to the redemption date, and no interest shall accrue thereon from and after the redemption date specified in such notice. Manner of Redemption. Whenever any Bonds or portions thereof are to be selected for redemption by lot, the Trustee shall make such selection, in such manner as the Trustee shall deem fair and appropriate, and shall notify the Agency thereof. In the event of redemption by lot of Bonds, the Trustee shall assign to each Bond then Outstanding a distinctive number for each $5,000 of the principal amount of each such Bond. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected, but only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. All Bonds redeemed or purchased pursuant to the Indenture shall be canceled by the Trustee. Form of Bonds. The Bonds, the form of Trustee's certificate of authentication, and the form of assignment to appear thereon, shall be substantially in the form set forth in the Indenture attached hereto and by this reference incorporated herein, with necessary or appropriate variations, omissions and insertions, as permitted or required by this Indenture. Execution of Bonds. The Bonds shall be executed on behalf of the Agency by the signature of its Chairman and the signature of its Secretary who are in office on the date of the execution and delivery of this Indenture or at any time thereafter. Either or both of such signatures may be made manually or 5 may be affixed by facsimile thereof. If any officer whose signature appears on any Bond ceases to be such officer before delivery of the Bonds to the purchaser, such signature shall nevertheless be as effective as if the officer had remained in office until the delivery of the Bonds to the purchaser. Any Bond may be signed and attested on behalf of the Agency by such persons as at the actual date of the execution of such Bond shall be the proper officers of the Agency although on the date of such Bond any such person shall not have been such officer of the Agency. Only such of the Bonds as shall bear thereon a certificate of authentication in the form hereinbefore set forth, manually executed and dated by and in the name of the Trustee by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that such Bonds have been duly authenticated and delivered hereunder and are entitled to the benefits of the Indenture. In the event temporary Bonds are issued pursuant to the Indenture, the temporary bonds shall bear thereon a certificate of authentication manually executed and dated by the Trustee, shall be initially registered by the Trustee, and, until so exchanged as provided in the Indenture, hereof, the temporary Bonds shall be entitled to the same benefits pursuant to the Indenture as definitive Bonds authenticated and delivered hereunder. Transfer of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the Registration Books, by the person in whose name it is registered, in person or by a duly authorized attorney of such person, upon surrender of such Bond to the Trustee at its Trust Office for cancellation, accompanied by delivery of a written instrument of transfer in a form approved by the Trustee, duly executed. Whenever any Bond or Bonds shall be surrendered for registration of transfer, the Agency shall execute and the Trustee shall authenticate and deliver a new Bond or Bonds, of like series, interest rate, maturity and principal amount. The Trustee shall collect any tax or other governmental charge on the transfer of any Bonds pursuant to the Indenture. The Trustee may refuse to transfer, under the provisions of the Indenture, either (a) any Bonds during the period established by the Trustee for the selection of Bonds for redemption, or (b) any Bonds selected by the Trustee for redemption pursuant to the provisions of the Indenture. Exchange of Bonds. Bonds may be exchanged at the Trust Office of the Trustee for a like aggregate principal amount of Bonds of other authorized denominations of the same series, interest rate and maturity. The Trustee shall collect any tax or other governmental charge on the exchange of any Bonds pursuant the Indenture. The Trustee may refuse to exchange, under the provisions of the Indenture, either (a) any Bonds during the period established by the Trustee for the selection of Bonds for redemption, or (b) any Bonds selected by the Trustee for redemption pursuant to the provisions of the Indenture. Registration Books. The Trustee will keep or cause to be kept, at its Trust Office, sufficient records for the registration and registration of transfer of the Bonds, which shall at all times during normal business hours be open to inspection by the Agency with reasonable prior notice; and, upon presentation for such purpose, the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on the Registration Books, Bonds as hereinbefore provided. TemporM 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 for typewritten, shall be of such denominations as may be determined by the Agency, 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 Agency upon the same conditions and in substantially the same manner as the definitive Bonds. If the Agency issues temporary Bonds it will execute and furnish definitive Bonds without delay, and thereupon the temporary Bonds shall be surrendered, for cancellation, in exchange therefor at the Trust Office of the Trustee, and the Trustee shall 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 pursuant to the Indenture as definitive Bonds authenticated and delivered hereunder. Bonds Mutilated Lost Destroyed or Stolen. If any Bond shall become mutilated, the Agency, at the expense of the Owner of such Bond, shall execute, and the Trustee shall thereupon deliver, a new Bond of like amount and maturity in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be canceled by it and delivered to, or upon the order of, the Agency. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Agency and the Trustee and, if such evidence be satisfactory to both and indemnity satisfactory to them shall be given, the Agency, at the expense of the Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of like amount and maturity in lieu of and in substitution for the Bond so lost, destroyed or stolen. The Agency may require payment of a sum not exceeding the actual cost of preparing each new Bond issued under the Indenture and of the expenses which may be incurred by the Agency and the Trustee in the premises. Any Bond issued under the provisions of the Indenture in lieu of any Bond alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Indenture with all other Bonds issued pursuant to the Indenture. SECURITY FOR THE BONDS Under the provisions of the State Constitution, the Law and the Indenture, taxes on all taxable property in the Project Area levied by or for the benefit of any taxing agency will be divided as follows: 1. An amount each year equal to the amount which would have been produced by that year's tax rates applied to the taxable valuation of such property within the Project Area last equalized prior to the effective date of the ordinance approving the Redevelopment Plan (the base year valuation) will be paid into the funds of the respective taxing agencies; and 2. Taxes received over and above such amount, but within the Plan Limit, as a result of increases in taxable valuation, may be made payable to the Agency to pay indebtedness. Such amounts, excluding certain amounts which may be required to be deposited to the Agency's Low and Moderate Income Housing Fund and excluding certain amounts which must be paid to certain taxing agencies, plus all payments, subventions and reimbursements, if any, to the Agency specifically attributable to ad valorem taxes lost by reason of tax exemptions and tax rate limitations, are generally referred to herein as "Tax Revenues". See "SUMMARY OF THE INDENTURE OF TRUST - Definitions" for a more complete definition. The Bonds are payable from and are specifically secured by a first lien upon and irrevocable pledge of the Tax Revenues derived from the Project Area, and interest earnings on funds held on deposit in trust for the Bondowners by the Trustee. The Agency has no power to levy and collect taxes, and any im legislative property tax de -emphasis or provision of additional sources of income to taxing agencies having the effect of reducing the property tax rate must necessarily reduce the amount of Tax Revenues that would otherwise be available to pay the principal of and interest on the Bonds. Likewise, broadened property tax exemptions, reduced assessed valuation or delinquencies in payment of taxes could have a similar effect. See "RISK FACTORS" herein. Conversely, any increase in the tax rate or taxable valuation, or any reduction or elimination of present exemptions, would necessarily increase the amount of Tax Revenues that would be available to pay the principal of and interest on the Bonds. The Bonds are not a debt of the City of San Juan Capistrano, the State of California or any of its political subdivisions, and neither said City, said State nor any of its political subdivisions is liable therefor. The Bonds do not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction. The following is a brief summary of the provisions of the Indenture of Trust (the "indenture"). Such summary is not intended to be definitive, and reference is made to the complete document for the complete terms thereof. Definitions Except as otherwise defined in this summary, the terms previously defined in this Official Statement have the respective meanings previously given. In addition, the following terms have the following meanings when used in this summary. "Additional Allowance" means, as of the date of calculation, the sum of the following: (a) the amount of Tax Revenues which, as shown in the report of an Independent Redevelopment Consultant, are estimated to be receivable by the Agency in the next succeeding Fiscal Year as a result of increases in the assessed valuation of taxable property in the Project Area due to either (i) construction which has been completed but has not yet been reflected on the tax roll, or (ii) transfer of ownership or any other interest in real property, which is not then reflected on the tax rolls; and (b) the amount of Tax Revenues which, as shown in the report of an Independent Redevelopment Consultant, are estimated to be receivable by the Agency in the next succeeding Fiscal Year as a result of increases in the assessed valuation of taxable property in the Project Area due to inflation at an assumed annual inflation rate equal to the lesser of (i) the annual rate of inflation for the preceding twelve-month period for which figures are available, or (ii) two percent (2%). For purposes of this definition, the term "increases in the assessed valuation" means the amount by which the assessed valuation of taxable property in the Project Area in the next succeeding Fiscal Year is estimated to exceed assessed valuation of taxable property in the Project Area (as evidenced in a written document from an appropriate official of the County) as of the date on which such calculation is made. "Agency" means the San Juan Capistrano Community Redevelopment Agency, a public body corporate and politic duly organized and existing under the Law. "Bond Year" means any twelve-month period beginning on August 2 in any year and extending to the next succeeding August 1, both dates inclusive. "Bonds" means the San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds, authorized by and at any time Outstanding pursuant to the Indenture, and any Parity Debt authorized by any Supplemental Indenture, if the context requires. "Business Day" means a day of the year on which banks in Los Angeles, California, or in New York, New York, are not required or permitted to be closed and on which The New York Stock Exchange is not closed. "Closing Date" means the date on which the Bonds are delivered by the Trustee to or upon the order of as the purchaser thereof. "County" means the County of Orange, a county duly organized and existing under the laws of the State. "Debt Service" means the scheduled amount of interest and amortization of principal payable on the Bonds and on any Parity Debt during the period of computation, excluding amounts scheduled during such period which relate to principall which has been retired before the beginning of such period. "Debt Service Fund" mans the fund by that name established and held by the Trustee pursuant to the Indenture. "1986 Escrow Agreement" means the 1986 Notes Escrow Deposit and Trust Agreement, dated as of July 1, 1991, by and among the Agency, the Trustee and Security Pacific National Bank, acting in its capacity as trustee for the 1986 Notes relating to the redemption, refunding and defeasance of the 1986 Notes. "Federal Securities" means direct and general obligations of the United States of America, of obligations that are unconditionally guaranteed as to principal and interest by the United States of America, including (in the case of direct and general obligations of the United States of America) evidences of direct ownership of proportionate interests in future interest or principal payments of such obligations. Investments in such proportionate interests must be limited to circumstances wherein (a) a bank or trust company acts as custodian and holds the underlying United States obligations; (b) the owner of the investment is the real party in interest and has the right to proceed directly and individually against the obligor of the underlying United States obligations; and (c) the underlying United States obligations are held in safekeeping in a special account, segregated from the custodian's general assets, and are not available to satisfy any claim of the custodian, any person claiming through the custodian, or any person to whom the custodian my be obligated. "Fiscal Year" means any twelve-month period beginning on July 1 in any year and extending to the next succeeding June 30, both dates inclusive, or any other twelve-month period selected and designated by the Agency as its official fiscal year period. U "In n r " means the Indenture of Trust by and between the Agency and the Trustee, as originally entered into or as it may be amended or supplemented by any Supplemental Indenture entered into pursuant to the provisions of the Indenture. "Independent Accountant" means any accountant or firm of accountants duly licensed or _ registered or entitled to practice and practicing as such under the laws of the State, appointed by the Agency, and who, or each of whom: (a) is in fact independent and not under domination of the Agency; (b) does not have any substantial interest, direct or indirect, with the Agency; and (c) is not connected with the Agency as an officer or employee of the Agency, but who may be regularly retained to make reports to the Agency. "Independent Redevelopment Consultant" means any consultant or firm of such consultants appointed by the Agency, and who, or each of whom: (a) is judged by the Agency to have experience in matters relating to the collection of Tax Revenues or otherwise with respect to the financing of redevelopment projects; (b) is in fact independent and not under domination of the Agency; (c) does not have any substantial interest, direct or indirect, with the Agency; and (d) is not connected with the Agency as an officer or employee of the Agency, but who may be regularly retained to make reports to the Agency. "Information Services" means Financial Information, Inc.'s 'Daily Called Bond Service", 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 07302, Attention: Editor; Kenny Information Services' "Called Bond Service", 65 Broad Street, 16th Floor, New York, New York 10006; Moody's Investors Service "Municipal and Government", 99 Church Street, 8th Floor, New York, New York 10007, Attention: Municipal News Reports; Standard & Poor's Corporation "Called Bond Record", 25 Broadway, 3rd Floor, New York, New York 10004; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to the redemption of bonds as the Agency may designate in a Written Request of the Agency filed with the Trustee. "Interest Account" means the account by that name established and held by the Trustee pursuant to the Indenture. "Interest Payment Date" means February 1, 1992, and August 1 and February 1 in each year thereafter so long as any of the Bonds remain Outstanding. 10 110 "Investment Property." means any security (as said term is defined in section 165(g)(2)(A) or (B) of the Tax Code), obligation, annuity or investment -type property, excluding, however, obligations the interest on which is exempt from income tax under section 103 of the Tax Code. "Law" means the Community Redevelopment Law of the State, constituting Part 1 of Division 24 of the Health and Safety Code of the State, and the acts amendatory thereof and supplemental thereto. "Maximum Annual Debt Service" means, as of the date of calculation, the largest amount obtained by totaling, for the current or any future Bond Year, the sum of (a) the interest payable on the Outstanding Bonds and any Parity Debt in such Bond Year, assuming that Outstanding Bonds are retired as scheduled and that any Outstanding Term Bonds are redeemed from mandatory sinking fund payments as scheduled, (b) the principal amount of Outstanding Bonds and any Parity Debt payable by their terms in such Bond Year, and (c) the principal amount of any Outstanding Term Bonds scheduled to be redeemed from mandatory sinking fund payments in such Bond Year. If any proceeds of outstanding Parity Debt shall be on deposit in an escrow fund from which amounts may not be released to the Agency unless the amount of Tax Revenues for the most recent Fiscal Year (as evidenced in a written document from an appropriate official of the County), plus at the option of the Agency the Additional Allowance, at least equals 120 percent of the amount of Maximum Annual Debt Service which would result if the amount on deposit in such escrow fund were to be released to the Agency from such escrow fund in accordance with the terms of the related Supplemental Indenture, then for purposes of calculating Maximum Annual Debt Service, the Annual Debt Service on such Parity Debt shall be determined as if the amounts then on deposit in the escrow fund were withdrawn therefrom and applied to pay or redeem such Parity Debt in accordance with the terms of the related Supplemental Indenture. "Nonpurpose Investment" means any Investment Property which is acquired with Gross Proceeds and which is not acquired in order to carry out the governmental purpose of the Bonds. "Outstandin¢", when used as of any particular time with reference to Bonds, means (subject to the defeasance provisions of the Indenture) all Bonds except: (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellation; (b) Bonds paid or deemed to have been paid within the meaning of defeasance provisions of the Indenture; and (c) Bonds in lieu of or in substitution for which other Bonds shall have been authorized, executed, issued and delivered by the Agency pursuant to the indenture. "Owner" means, with respect to any Bond, the person in whose name the ownership of such Bond shall be registered on the Registration Books. "Parry Debt" means any loans, advances, or indebtedness issued or incurred by the Agency on a parity with the Bonds pursuant to the Indenture. "Paas -Through Aereements" means that certain agreements entitled "Agreement for Reimbursement for Tax Increment Funds (Redevelopment Plan for the San Juan Capistrano Central Redevelopment Project"): dated July 10, 1984, December 10, 1985 and September 1, 1987 by and III among the San Juan Capistrano Redevelopment Agency (Agency), the City of San Juan Capistrano and the County of Orange providing for payment to certain County Taxing entities of a portion of taxes allocated to the Agency for the Redevelopment project; dated December 20, 1983, March 5, 1984 and January 7, 1985 by and among the Agency and the Capistrano Unified School District; and, dated October 6, 1983 by and among the Agency and the Saddleback Community College District. "Permitted Investments" means any of the following which at the time of investment are legal investments under the laws of the State for the moneys proposed to be invested therein: (a) Federal Securities; (b) any of the following obligations of the following agencies of the United States of America: (i) direct obligations of the Export -Import Bank; (ii) certificates of beneficial ownership issued by the Farmers Home Administration; (iii) participation certificates issued by the General Services Administration; (iv) mortgage-backed bonds or pass-through obligations issued and guaranteed by the Government National Mortgage Association, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation or the Federal Housing Administration; and (v) notes issued by the United States Department of Housing and Urban Development; federal or state banks (including the Trustee), provided that: (i) in the case of a savings and loan association, the long-term unsecured obligations of such savings and loan association shall be rated "A" or better by S&P; and (ii) in the case of a bank, such demand or time deposits shall be fully insured by the Federal Deposit Insurance Corporation, or the long- term unsecured obligations of such bank (or the unsecured obligations of the parent bank holding company of which such bank is the lead bank) shall be rated "A" or better by S&P; (c) commercial paper rated "P-1" or better by S&P; (d) obligations the interest on which is excludable from gross income pursuant to Section 103 of the Tax Code and which are rated "A" or better by Standard & Poor's Corporation; (e) obligations issued by any corporation organized and operating within the United States of America having assets in excess of $500,000,000, which obligations are rated "A" or better by S&P; (f) any investment agreement with a financial institution rated "A" or better by S&P or the claims paying ability of which is rated "A" or better by S&P; and (g) units of taxable government money-market portfolio restricted to obligations issued or guaranteed as to payment of principal and interest by the full faith and credit of the United States Government or repurchase agreements collateralized by such obligations. (h) The following investments fully insured by the Federal Deposit Insurance Corporation ("FDIC"): (i) certificates of deposit, (ii) savings accounts, (iii) deposit accounts, or (iv) depository receipts of banks, savings and loan associations and mutual savings banks. 12 112 "plan Limi " means the limitation contained in the Redevelopment Plan on the number of dollars of taxes which may be divided and allocated to the Agency pursuant to the Redevelopment Plan, as such limitation is prescribed by Section 33333.4 of the Law. See "SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT - Limitations and Requirement of the Redevelopment Plan". "Principal Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(b). "Private Business Uae" means use directly or indirectly in a trade or business carried on by a natural person or in any activity carried on by a person other than a natural person, excluding use by a governmental unit other than the federal government and excluding use by any person as a member of the general public. "Proiect" or "Redevelopment Project" means the undertaking of the Agency pursuant to the Redevelopment Plan and the Law for the redevelopment of the Project Area. "Proiect Area" means the territory within the Redevelopment Project as described in the Redevelopment Plan. "Proceeds" means the face amount of the Bonds, plus accrued interest and original issue premium, if any, less original issue discount, if any. "Record Date" means, with respect to any Interest Payment Date, the close of business on the fifteenth (15th) calendar day of the month preceding such Interest Payment Date, whether or not such fifteenth (15th) calendar day is a Business Day. "Redemption Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(e). "Redevelopment Fund" means the Fund originally established as the "San Juan Capistrano Central Redevelopment Project Redevelopment Fund" by Section 12 of Resolution No. CRA 86-812-1, adopted by the Agency on August 12, 1986, and continued as the "Redevelopment Fund" by Section 3.04 of this Indenture. "Redevelopment Plan" means the Redevelopment Plan for the project designated as the "San Juan Capistrano Central Redevelopment Project" approved by Ordinance No. 488, enacted by the City Council of the City of San Juan Capistrano on July 12, 1983, and amended by Ordinance No. 509, adopted on May 15, 1984 and amended by Ordinance No. 547, adopted on July 17, 1985, and amended by Ordinance No. 582 adopted on August 19, 1986 together with any amendments thereof heretofore or hereafter duly enacted pursuant to the Law. "Registration Books" means the records maintained by the Trustee pursuant to the Indenture for the registration and transfer of ownership of the Bonds. "Reserve Requirement" means the lesser or (i) 10 percent of the original principal amount of, plus interest accrued to the date of issue on, plus original issue premium (if any), less original issue discount (if any), on the Bonds and any Parity Debt, or (ii) Maximum Annual Debt Service, or (iii) 13 113 41 120% of Average Annual Debt Service. If at the time of calculation of the Reserve Requirement there shall be two (2) or more reserve accounts established with respect to the Bonds and any Parity Debt, then the amounts on deposit in such reserve accounts shall be aggregated for purposes of calculating compliance with the Reserve Requirement. "Securities Depositories" means The Depository Trust Company, 711 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 -(312) 663-2343; Philadelphia Depository Trust Company, Reorganization Division, 1900 Market Street, Philadelphia, Pennsylvania 19103, Attention: Bond Department, Dex-(215 496-5058; and, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other securities depositories as the Agency may designate in a Written Request of the Agency delivered to the Trustee. Serial Bonds" means all Bonds other than the Term Bonds. "Sinking Account" means the account by that name established and held by the Trustee pursuant to Section 4.03(c). "Special Fund" means the fund by that name established and held by the Agency pursuant to Section 4.02. "" means Standard & Poor's Corporation, its successors and assigns. "Stale" means the State of California. "Subordinate Debt" means any loans, advances or indebtedness issued or incurred by the Agency pursuant to the Indenture, which are either: (a) payable from, but not secured by a pledge or lien upon, the Tax Revenues; or (b) secured by a pledge of or lien upon the Tax Revenues which is subordinate to the pledge of and lien upon the Tax Revenues for the security of the Bonds. "moi elemental Indenture" means any resolution, agreement or other instrument which has been duly adopted or entered into by the Agency and Trustee; but only if and to the extent that such Supplemental Indenture is specifically authorized under the Indenture. "Tax Code" means the Internal Revenue Code of 1986, as amended from time to time. Any reference to a provision of the Tax Code shall be deemed to include the applicable Tax Regulations promulgated with respect to such provision. "Tax Reeulations" means temporary and permanent regulations promulgated under section 103 and all related provisions of the Tax Code. "Tax Revenues" means all taxes annually allocated within the Plan Limit, following the Closing Date, and paid to the Agency with respect to the Project Area pursuant to Article 6 of Chapter 6 (commencing with Section 33670) of the Law and Section 16 of Article XVI of the Constitution of the State, or pursuant to other applicable State laws, and as provided in the Redevelopment Plan, and all payments, subventions and reimbursements, if any, to the Agency specifically attributable to ad valorem taxes lost by reason of tax exemptions and tax rate limitations, and including that portion of such taxes 14 { otherwise required by Section 33334.3 of the Law to be deposited in the Low and Moderate Income Housing Fund, but only to the extent necessary to repay that portion of the Bonds allocable to the portion of the 1986 Notes and any Parity Debt (including applicable reserves and financing costs) which were issued or which shall be issued to finance amounts deposited in the Low and Moderate Income Housing Fund for use pursuant to Sections 33334.2 of the Law to increase or improve the supply of low and moderate income housing within or of benefit to the Project Area, but excluding all other amounts of such taxes (if any) (i) required to be deposited into the Low and Moderate Income Housing Fund pursuant to Section 33334.3 of the Law (ii) payable by the agency under the Pass -Through Agreements. "Term Bonds" means the Bonds maturing on August 1, 2016, and any Parity Debt subject to mandatory sinking fund redemption pursuant to any Supplemental Indenture. "Trustee" means Bankers Trust Company of California, N.A., as trustee hereunder, or any successor thereto appointed as trustee hereunder in accordance with the provisions of Article VI. "Trust Office" means such corporate trust office of the Trustee as may be designated from time to time by written notice from the Trustee to the Agency, initially being 300 South Grand Avenue, Los Angeles, California 90071, except that with respect to presentation of Bonds for payment or for registration of transfer and exchange such term shall mean the office or agency of the Trustee at which at any particular time, its corporate trust business shall be conducted. "Written Reouest of the Agency" or "Written Certificate of the Aeencv" means a request or certificate, in writing signed by the Executive Director, Secretary or Treasurer of the Agency or by any other officer of the Agency duly authorized by the Agency for that purpose. Pledge and Deposit of Tax Revenues Except for certain fees, costs and expenses of the Trustee in the event of default, the Bonds shall be equally secured by a first pledge of and lien on all of the Tax Revenues and a first and exclusive pledge of and lien upon all of the moneys in the Special Fund, the Debt Service Fund, the Interest Account, the Principal Account, the Sinking Account, the Reserve Account and the Redemption Account without preference or priority for series, issue, number, dated date, sale date, date of execution or date of delivery. Except for the Tax Revenues and such moneys, no funds or properties of the Agency shall be pledged to, or otherwise liable for, the payment of principal of or interest or redemption premium (if any) on the Bonds. There is established by the Indenture a special fund to be known as the "Special Fund", which shall be held by the Agency. The Agency shall deposit all of the Tax Revenues received in any Bond Year in the Special Fund promptly upon receipt thereof by the Agency, until such time during such Bond Year as the amounts on deposit in the Special Fund equal the aggregate amounts required to be transferred to the Trustee for deposit into the Interest Account, the Principal Account, the Sinking Account, the Reserve Account and the Redemption Account in such Bond Year and for deposit in such Bond Year in funds and accounts established with respect to any Parity Debt, as provided in any Supplemental Indenture. All Tax Revenues received by the Agency during any Bond Year in excess of the amount required to be deposited in the Special Fund during such Bond Year shall be released from the pledge and lien for the security of the Bonds and may be applied by the Agency for any lawful purposes of the Agency, is including but not limited to the payment of Subordinate Debt, or the payment of any amounts due and owing to the United States of America pursuant to the Indenture. Prior to the payment in full of the principal of and interest and redemption premium (if any) on the Bonds and the payment in full of all other amounts payable under the Indenture and under any Supplemental Indentures, the Agency shall not have any beneficial right or interest in the moneys on deposit in the Special Fund, except as may be provided in the Indenture and in any Supplemental Indentures. _ Establishment of Funds and Accounts; Flow of Funds Issuance of Bonds. Upon the execution and delivery of this Indenture, the Agency shall execute and deliver Bonds in the aggregate principal amount of Seven Million Dollars ($6,725,000) to the Trustee and the Trustee shall authenticate and deliver the Bonds upon the Written Request of the Agency. Application of Proceeds of Sale. On the Closing Date the proceeds of sale of the Bonds shall be paid to the Trustee and applied as follows: (a) The Trustee shall deposit the amount of $ into the Interest Account, representing accrued interest received on the sale of the Bonds. (b) The Trustee shall deposit $ in the Costs of Issuance Fund. (c) The Trustee shall transfer to Bankers Trust Company of California, N.A. the amount of $ for deposit in the 1986 Escrow Fund, established by, and for application as provided in, the 1986 Escrow Agreement. In addition, the Trustee shall deposit $ of the proceeds of the Bonds into the Reserve Account, together with $ received on the Closing Date from Security Pacific National Bank, acting in its capacity as trustee for the 1986 Notes, pursuant to the 1986 Escrow Agreement, such two amounts together aggregating the Reserve Requirement. Costs of Issuance Fund. There is established by the Indenture a separate fund to be known as the "Costs of Issuance Fund", which shall be held by the Trustee in trust. The moneys in the Costs of Issuance Fund shall be used and withdrawn by the Trustee from time to time to pay the costs of issuance of the Bonds upon submission of a Written Request of the Agency stating the person to whom payment is made, the amount to be paid, the purpose for which the obligation was incurred and that said payment is a proper charge against such fund. On the date which is six (6) months following the Closing Date, or upon the earlier Written Request of the Agency, all amounts (if any) remaining in the Costs of Issuance Fund shall be withdrawn therefrom by the Trustee and transferred to the Agency for deposit in the Redevelopment Fund. Redevelopment Fund. There is continued by the Indenture a separate fund known as the "San Juan Capistrano Central Redevelopment Project Fund" (the "Redevelopment Fund"). which the Agency has covenanted and agreed to cause to be maintained and which shall be held in trust by the Agency. The moneys in the Redevelopment Fund shall be used in the manner provided by the Law solely for the purpose of aiding in financing the Redevelopment Project, including payment of any remaining unpaid Costs of Issuance. The Agency shall pay moneys from the Redevelopment Fund upon receipt of claims thereon. The Agency has warranted that no funds on deposit in the Redevelopment Fund shall be applied for any purpose not authorized by the Law. 16 116 Debt Service Fund. There is established by the Indenture a trust fund to be known as the Debt Service Fund, which shall be held by the Trustee in trust. Moneys in the Special Fund shall be transferred by the Agency to the Trustee in the following amounts at the following times, for deposit by the Trustee in the following respective accounts within the Debt Service Fund, which are established with the Trustee, in the following order of priority: (a) Interest Account. On or before the fifth (5th) Business Day preceding each Interest Payment Date, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Interest Account an amount which, when added to the amount contained in the Interest Account on that date, will be equal to the aggregate amount of the interest becoming due and payable on the Outstanding Bonds on such Interest Payment Date. No such transfer and deposit need be made to the Interest Account if the amount contained therein is at least equal to the interest to become due on the next succeeding Interest Payment Date upon all of the Outstanding Bonds. Subject to certain rights of the Trustee to payment of fees and indemnity following an Event of Default, all moneys in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying the interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds redeemed prior to maturity pursuant to the Indenture). Interest earned in the 1986 Escrow Fund shall be transferred to the Interest Account on August 1, 1991, pursuant to the 1986 Escrow Agreement. (b) Principal Account. On or before the fifth (5th Business Day preceding August 1 in each year beginning August 1, 1995, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Principal Account an amount which, when added to the amount then contained in the Principal Account, will be equal to the principal becoming due and payable on the Outstanding Serial Bonds and any maturing Term Bonds on the next August 1. No such transfer and deposit need to made to the Principal Account if the amount contained therein is at least equal to the principal to become due on the next August 1 on all of the Outstanding Serial Bonds and any maturing term Bonds. Subject to certain rights of the Trustee to payment of fees and indemnity following an Event of Default, all moneys in the Principal Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of the Serial Bonds and maturing term Bonds as it shall become due and payable. (c) Sinking_ Account. On or before the fifth (5th) Business Day preceding each August 1 on which any Outstanding Term Bonds are subject to mandatory redemption pursuant to the Indenture, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Sinking Account an amount which, when added to the amount then contained in the Sinking Account, will be equal to the aggregate principal amount of the Term Bonds required to be redeemed on such August 1 pursuant to the Indenture. All moneys on deposit in the Sinking Account shall be used and withdrawn by the Trustee for the sole purpose of paying the principal of the Term Bonds as it shall become due and payable upon redemption pursuant to the Indenture. (d) Reserve Account. In the event that the Reserve Account is required to be funded with cash or Permitted Investments and the Agency fails to deposit with the Trustee no later than five (5) Business Days before any Interest Payment Date the full amount of the interest, principal or sinking fund payments required to be deposited pursuant to the Indenture, the Trustee shall, five (5) Business Days before such Interest Payment Date, withdraw from the Reserve Account an amount equal to any such deficiency and shall notify the Agency of such withdrawal. 17 171 Promptly, upon receipt of any such notice, the Agency shall withdraw from the Special Fund and transfer to the Trustee an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account. If there shall then not be sufficient moneys in the Special Fund to transfer an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account, the Agency shall have an obligation to continue making transfers as moneys become available in the Special Fund until there is an amount sufficient to maintain the Reserve Requirement on deposit in the Reserve Account. No such transfer and deposit need be made to the Reserve Account so long as there shall be on deposit therein a sum at least equal to the Reserve Requirement. Subject to certain rights of the Trustee to payment of fees and indemnity following an Event of Default, all moneys in the Reserve Account shall be used and withdrawn by the Trustee solely for the purpose of making transfers to the Interest Account, the Principal Account and the Sinking Account, in such order of priority, in the event of any deficiency at any time in any of such accounts or for the retirement of all the Bonds then Outstanding, except that so long as the Agency is not in default under the Indenture, any amount in the Reserve Account in excess of the Reserve Requirement shall be withdrawn from the Reserve Account semiannually on or before the fifth (5th) Business Day preceding February 1 and August 1 by the Trustee and deposited in the Interest Account. All amounts in the Reserve Account on the fifth (5th) Business Day preceding the final Interest Payment Date shall be withdrawn from the Reserve Account and shall be transferred either (i) to the Interest Account and the Principal Account, in such order, to the extent required to make the deposits then required to be made pursuant to the Indenture or, (ii) if the Agency shall have caused to be deposited in the Special Fund an amount sufficient to make the deposits required by the Indenture, then at the Written Request of the Agency, to the Redevelopment Fund. The Agency reserves the right initially to deposit into the Reserve Account and thereafter to substitute, at any time and from time to time, one or more letters of credit, surety bonds, bond insurance policies or other form of guarantee from a financial institution (the long-term unsecured obligations of which are rated not less than "A" by Standard & Poor's Corporation) in lieu of or in substitution for all or any portion of the Reserve Requirement. Any such letter of credit, surety bond, bond insurance policy or other form of guarantee shall provide that the Trustee is entitled to draw amounts thereunder when required for the purposes of making transfers from the Reserve Account to the Interest Account, the Principal Account and the Sinking Account in the event of a deficiency in any such account. Upon deposit by the Agency with the Trustee of any such letter of credit, surety bond, bond insurance policy or other form of guarantee, the Trustee shall withdraw from the Reserve Account and transfer to the Agency for deposit in the Redevelopment Fund, an amount equal to the maximum limits or principal amount, as applicable, of such letter of credit, surety bond, bond insurance policy or other form of guarantee. (e) Redemption Account. On or before the fifth (5th) Business Day preceding any Interest Payment Date on which Bonds are to be redeemed pursuant to the Indenture, the Agency shall withdraw from the Special Fund and transfer to the Trustee for deposit in the Redemption Account an amount required to pay the principal of and premium, if any, on the Bonds to be redeemed on such Interest Payment Date. Subject to certain rights of the Trustee to payment of fees and indemnity following an Event of Default, all moneys in the Redemption Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of and premium, if any, on the Bonds to be redeemed pursuant to the Indenture on the date set for such redemption. 18 118 Issuance of Parity Debt In addition to the Bonds, the Agency may issue or incur Parity Debt in such principal amount as shall be determined by the Agency, pursuant to a Supplemental Indenture adopted or entered into by the Agency and Trustee. The Agency may issue or incur such Parity Debt subject to the following specific conditions precedent: (a) The Agency shall be in compliance with all covenants set forth in the Indenture and all Supplemental Indentures; (b) The Tax Revenues estimated to be received for the then current Fiscal Year based on the most recent assessed valuation of property in the Project Area as evidenced in written documentation from an appropriate official of the County, plus at the option of the Agency, the Additional Allowance, shall be at least equal to 120 percent of Maximum Annual Debt Service on all Bonds which will be Outstanding immediately following the issuance of such Parity Debt; (c) The Supplemental Indenture providing for the issuance of such Parity Debt shall provide that interest thereon shall be payable on August 1 and February 1, and principal thereof shall be payable on November 1 in any year in which principal is payable; (d) The Supplemental Indenture providing for the issuance of such Parity Debt may provide for the establishment of separate funds and accounts; (e) The aggregate amount of the principal of and interest on all Outstanding Bonds and all Subordinate Debt coming due and payable following the issuance of such Parity Debt shall not exceed the maximum amount of Tax Revenues permitted under the Plan Limit to be allotted and paid to the Agency following the issuance of such Parity Debt; and (f) The Agency shall deliver to the Trustee a written certificate of the Agency certifying that the conditions precedent to the issuance of such Parity Debt set forth in the Indenture have been satisfied and that an amount equal to the Reserve Requirement is on deposit in the Reserve Account. Issuance of Subordinate Debt In addition to the Bonds, the Agency may incur Subordinate Debt in such principal amount as shall be determined by the Agency. The Agency may issue or incur such Subordinate Debt subject to the following specific conditions precedent: (a) The Agency shall be in compliance with all covenants set forth in the Indenture and all Supplemental Indentures; (b) If, and to the extent, such Subordinate Debt is payable from Tax Revenues within the Plan Limit, then the aggregate amount of the principal of and interest to accrue on all Outstanding Bonds and all Subordinate Debt coming due and payable following the issuance of such Subordinate Debt shall not exceed the maximum amount of Tax Revenues permitted under 19 the Plan Limit to be allocated and paid to the Agency following the issuance of such Subordinate Debt; and (c) The Agency shall deliver to the Trustee a Written Certificate of the Agency certifying that the conditions precedent to the issuance of such Subordinate Debt set forth in the Indenture have been satisfied. Validity of Bonds The validity of the authorization and issuance of the Bonds shall not be dependent upon the completion of the Redevelopment Project or upon the performance by any person of his obligation with respect to the Redevelopment Project. Certain Covenants of the Agency Punctual Payment. The Agency shall punctually pay or cause to be paid when due from moneys in the Special Fund the principal and interest to become due in respect to all the Bonds together with the premium thereon, if any, in strict conformity with the terms of the Bonds and of the Indenture. The Agency shall faithfully observe and perform all of the conditions, covenants and requirements of the Indenture and all Supplemental Indentures. Nothing in the Indenture shall prevent the Agency from making advances of its own moneys howsoever derived to any of the uses or purposes referred to in the Indenture. Limitation on Additional Indebtedness. So long as the Bonds are Outstanding, the Agency shall not issue any bonds, notes or other obligations, enter into any agreement or otherwise incur any indebtedness, which is in any case payable from all or any part of the Tax Revenues, excepting only the Bonds, any Parity Debt and any Subordinate Debt. Extension of Payment. The Agency will not, directly or indirectly, extend or consent to the extension to the time for the payment of any Bond or claim for interest on any of the Bonds and will not, directly or indirectly, be a party to or approve any such arrangement by purchasing or funding the Bonds or claims for interest or in any other manner. In case the maturity of any such Bond or claim for interest shall be extended or funded, whether or not with the consent of the Agency, such Bond or claim for interest so extended or funded shall not be entitled, in case of default, to the benefits of the 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. Payment of Claims. The Agency shall promptly pay and discharge, or cause to be paid and discharged, any and all lawful claims for labor, materials or supplies which, if unpaid, might become a lien or charge upon the properties owned by the Agency or upon the Tax Revenues or any part thereof, or upon any funds in the hands of the Trustee, or which might impair the security of the Bonds. Nothing contained in the Indenture shall require the Agency to make any such payment so long as the Agency in good faith shall contest the validity of said claims. Books and Accounts: Financial Statements: Reporting Requirements. The Agency shall keep, or cause to be kept, proper books of record and accounts, separate from all other records and accounts of the Agency and the City of San Juan Capistrano, in which complete and current entries shall be made of all transactions relating to the Redevelopment Project, the Tax Revenues and the Special Fund. Such books of record and accounts shall at all times during business hours be subject to the inspection by the Trustee and of the Owners of not less than 10 percent in aggregate principal amount of the Bonds then Outstanding, or their representatives authorized in writing. 0141 1�0 The Agency will cause to be prepared and filed with the Trustee annually, within 180 days after the close of each Fiscal Year so long as any of the Bonds are Outstanding, complete audited fincial statements with respect to such Fiscal Year showing the Tax Revenues, all disbursements from the Spanecial Fund, and the financial condition of the Redevelopment Project, including the balances in all funds and accounts relating to the Redevelopment Project, as of the end of such Fiscal Year, which statements shall be accompanied by a Written Certificate of the Agency stating that the Agency is in compliance with its obligations under the Indenture. The Agency shall furnish a copy of the above-referenced written certificates and statements to any Owner upon reasonable request at the expense of such Owner. Protection of Security and Rights of Owners. The Agency will preserve and protect the security of the Bonds and the rights of the Owners. From and after the Closing Date, the Bonds shall be incontestable by the Agency. Payment of Taxes and Other Charges. The Agency will pay and discharge, or cause to be paid and discharged, all taxes, service charges, assessments and other governmental charges which may thereafter be lawfully imposed upon the Agency or the properties then owned by the Agency in the Project Area, when the same shall become due. Nothing contained in the Indenture shall require the Agency to make any such payment so long as the Agency in good faith shall contest the validity of said taxes, assessments or charges. The Agency will duly observe and conform with all valid requirements of any governmental authority relative to the Redevelopment Project or any part thereof. Taxation of Leased Pro2erty. All amounts derived by the Agency pursuant to Section 33673 of the Law with respect to the lease of property for redevelopment shall be treated as Tax Revenues for all purposes of the Indenture. Disposition of Property. The Agency will not participate in the disposition of any land or real property in the Project Area to anyone which will result in such property becoming exempt from taxation because of public ownership or use or otherwise (except property dedicated for public right-of-way and except property planned for public ownership or use by the Redevelopment Plan in effect on the date of the Indenture) so that such disposition shall, when taken together with other such dispositions, aggregate more than 10 percent of the land area or more than 10 percent of the most recent assessed valuation of the property in the Project Area unless such disposition is permitted as hereinafter provided in the Indenture. If the Agency proposes to participate in such a disposition, it shall thereupon appoint an Independent Redevelopment Consultant to report on the effect of said proposed disposition. If the Report of the Independent Redevelopment Consultant concludes that the security of the Bonds or the rights of the Owners will not be materially impaired by said proposed disposition, the Agency may thereafter make such disposition. If said Report concludes that such security will be materially impaired by said proposed disposition, the Agency shall disapprove said proposed disposition. Maintenance of Tax Revenues. The Agency shall comply with all requirements of the Law to insure the allocation and payment to it to the Tax Revenues, including without limitation the timely filing of any necessary statements of indebtedness with appropriate officials of the County and appropriate officials of the Sate. The Agency shall not enter into any agreement with the County or any other governmental unit other than the Tax Sharing Agreement which would have the effect of reducing the amount of Tai Revenues. Nothing in the Indenture is intended or shall be construed in any way to prohibit or impose any limitations on the entering into by the Agency of any such agreement, amendment or supplement which by its terms meets the requirements for the issuance by the Agency of Subordinate Debt. 21 i 1 0101 Federal Tax Covenants. Notwithstanding any other provision of this Resolution, absent an opinion of Bond Counsel that the exclusion from gross income of interest with respect to the Bonds and Parity Bonds will not be adversely affected for federal income tax purposes, the District covenants to comply with all applicable requirements of the Code necessary to preserve such exclusion from gross income and specifically covenants, without limiting the generality of the foregoing, as follows: _ (1) Private Activity. The District will take no action or refrain from taking any action or make any sue of the proceeds of the Bonds or Parity Bonds or of any other monies or property which would cause the Borids or Parity Bonds to be "private activity bonds" within the meaning of Section 141 of the Code; (2) Ar itra . The District will make no use of the proceeds of the Bonds or Parity Bonds or of any other amounts of property, regardless of the source, or take any action or refrain from taking any action which will cause the Bonds or Parity Bonds to be "arbitrage bonds" within the meaning of Section 148 of the Code; (3) Federal Guaranty. The District will make no use of the proceeds of the Bonds or Parity Bonds or take or omit to take any action that would cause the Bonds or the Parity Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Code; (4) Information Reporting. The District will take or cause to be taken all necessary action to comply with the informational reporting requirement of Section 149(e) of the Code; (5) Hedge Bonds. The District will make no use of the proceeds of the Bonds or the Parity Bonds or any other amounts or property, regardless of the source, or take any action or refrain from taking any action that would cause either the Bonds or the Parity Bonds to be considered "hedge bonds" within the meaning of Section 149(8) of the Code unless the District takes all necessary action to assure compliance with the requirements of Section 149(8) of the Code to maintain the exclusion from gross income of interest on the Bonds and the Parity Bonds for federal income tax purposes; and (6) Miscellaneous. The District will take no action or refrain from taking any action inconsistent with it expectations stated in that certain Tax Certificate executed on the Delivery Date by the District in connection with each issuance of Bonds and Parity Bonds and will comply with the covenants and requirements stated therein and incorporated by reference in the Indenture. Compliance with the Law: Low and Moderate Income Housing Fund. The Agency shall ensure that all activities undertaken by the Agency with respect to the redevelopment of the Project Area rare undertaken and accomplished in conformity with all applicable requirements of the Redevelopment Plana nd Law. Without limiting the generality of the foregoing, the Agency covenants that it shall deposit or cause to be deposited in the Low and Moderate Income Housing Fund established pursuant to Section 33334.3 of the Law, all amounts when, as and if required to be deposited therein pursuant to the Law and shall expend amounts deposited in the Low and Moderate Income Housing Fund, including, without limitation, proceeds of the 1986 Notes and of any Parity Debt deposited therein, solely in accordance with section 33334.2 of the Law. Further Assurances. The Agency will adopt make, execute and deliver any and all such further resolutions, instrument and assurances as maybe reasonably necessary or property to carry out the intention or to facilitate the performance of this Indenture, and for the better assuring and confirming unto the Owners of the rights and benefits provided in the Indenture. iT 122 Duties Immunities and Liabilities of Trustee. (a) The Trustee shall, prior to the occurrence of an Event of Default, and after the curing of all Events of Default which may have occurred, perform such duties and only such duties as are specifically set forth in this Indenture and no impled covenants shall be read into this Indenture against the Trustee. The Trustee shall, during the existence of any Event of Default (which has not been cured), exercise such of the rights and powers vested in it by this Indenture, and use the same degree of care and skill in their exercise, as a prudent man would exercise or use under the circumstances of his owner affairs. (b) The Agency may remove the Trustee at any time, unless an Event of Default shall have occurred and then be continuing, and shall remove the Trustee (i) if at any time requested to do so by an instrument or concurrent instrument in writing signed by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding (or their attorneys duly authorized in writing) or (ii) if at any time the Agency has knowledge that the Trustee has ceased to be eligible in accordance with subsection (e) of this Section, or has become incapable of acting, or has been adjudged as bankrupt or insolvent, or a receiver of the Trustee or its property has been appointed, or any public officer shall have taken control or charge of the Trustee or of its property or affairs for the purpose of rehabilitation, conservation or liquidation. In each case such removal shall be accomplished by the giving of written notice of such removal by the Agency to the Trustee, whereupon the Agency shall appoint a successor Trustee by an instrument in writing. (c) The Trustee may at any time resign by giving written notice of such resignation to the Agency and by giving the Owners notice of such resignation by first class mail, postage prepaid, at their respective addresses shown on the Registration Books. Upon receiving such notice of resignation, the Agency shall promptly appoint a successor Trustee by on instrument in writing. (d) Any removal or resignation of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee. If no successor Trustee shall have been appointed and have accepted appointment within 45 days of giving notice of removal or notice of resignation as aforesaid, the resigning Trustee or any Owner (on behalf of such Owner and all other Owners) may petition any court of competent jurisdiction for the appointment of a successor Trustee, and such court may thereupon, after such notice (if any) as it may deem proper, appoint such successor Trustee. Any successor Trustee appointed under the Indenture shall signify its acceptance of such appointment by executing and delivering to the Agency and to its predecessor Trustee a written acceptance thereof, and thereupon such successor Trustee, without any further act, deed or conveyance, shall become vested with all the moneys, estates, properties, rights, powers, trusts, duties and obligations of such predecessor Trustee, with like effect as if originally named Trustee herein, but, nevertheless at the Written Request of the Agency or the request of the successor Trustee, such predecessor Trustee shall execute and deliver any and all instruments of conveyance or further assurance and do such other things as may reasonably be required for more fully and certainly vesting in and confirming to such successor Trustee all the right, title and interest of such predecessor Trustee in and to any property held by it under this Indenture and shall pay over, transfer, assign and deliver to the successor trustee any money or other property subject to the trusts and conditions herein set forth. Upon request of the successor Trustee, the Agency shall execute and deliver any and all instruments as may be reasonably required for more fully and certainly vesting in and confirming to such successor Trustee all such moneys, estates, properties, rights, powers, trusts, duties and obligations. Upon acceptance of appointment by a successor Trustee as provided in this subsection, the Agency shall mail a notice of the succession of such Trustee to the trusts hereunder to each rating agency which then has a current rating on the Bonds and to the Owners FW -� 23 at their respective addresses shown on the Registration books. If the Agency fails to mail such notice within 15 days after acceptance of appointment by the successor Trustee, the successor Trustee shall cause such notice to be mailed at the expense of the Agency. (e) Any Trustee appointed under the provisions of this Indenture shall be a trust company or bank having the powers of a trust company having a trust office in the State, having a combined capital and surplus of at least $75,000,000, 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 purpose of this subsection 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. In a case at any time the Trustee shall cease to be eligible in accordance with the provisions of this subsection (e), the Trustee shall resign immediately in the manner and with the effect specified in the Indenture. Merger or Consolidation. Any bank or trust company into which the Trustee may be merged or converted or with which either of them may be consolidated or any bank or trust company resulting from any merger, conversion or consolidation to which it shall be a party or any bank or trust company to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided such bank or trust company shall be eligible under the Indenture, shall be the successor to such Trustee without the execution or filing of any paper or any further act, anything herein to the contrary notwithstanding. Liability of Trustee (a) The recitals of facts herein and in the Bonds contained shall be taken as statements of the Agency, and the Trustee shall not assume responsibility for the correctness of the same, nor make any representations as to the validity or sufficiency of this Indenture or of the Bonds nor shall incur any responsibility in respect thereof, other than as expressly stated herein. The Trustee shall, however, be responsible for its representations contained in its certificate of authentication on the Bonds. The Trustee shall not be liable in connection with the performance of its duties hereunder, except for its own or its agents negligence or wilful misconduct. The Trustee may become the Owner of any Bonds with the same rights it would have if they were not Trustee and, to the extent permitted by law, may act as depositary for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee shall represent the Owners of a majority in principal amount of the Bonds then Outstanding. (b) The Trustee shall not be liable for any error of judgment made in good faith by responsible officer, unless the Trustee shall have been negligent in ascertaining the pertinent facts. (c) The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding relating to the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under the Indenture. (d) The Trustee shall not be liable for any action taken by it in good faith and believed by it to be authorized or within the discretion or rights or powers conferred upon it by this Indenture, except for actions arising from the negligence or wilful misconduct of the Trustee. The permissive right of the Trustee to do things enumerated hereunder shall not be construed as a mandatory duty. 24 124 'A (e) The Trustee shall not be deemed to have knowledge of any Event of Default hereunder unless and until it shall have actual knowledge thereof, or shall have received written notice thereof at its Trust Office. Except as otherwise expressly provided herein, the Trustee shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements herein or of any of the documents executed in connection with the bonds, or as to the existence of an Event of Default thereunder. The Trustee shall not be responsible for the validity or effectiveness of any collateral given to or held by it. Without limiting the generality of the foregoing, the Trustee shall not be responsible for reviewing the contents of any financial statements furnished to the Trustee pursuant to Section 5.05 and may rely conclusively on the certificates accompanying such financial statements to establish the Agency's compliance with its financial covenants hereunder, including, without limitation, its covenants regarding the deposit of Tax Revenues into the Special Fund and the investment and application of moneys on deposit in the Special Fund (other than its covenants to transfer such moneys to the Trustee when due hereunder). (f) No provision in this Indenture shall require the Trustee to risk or expend its own funds or otherwise incur any financial liability hereunder if it shall have reasonable grounds for believing repayment of such funds or adequate indemnity against such liability or risk is not assured to it. Right to Rely on Documents. The Trustee shall be protected in acting upon any notice, resolution, request, consent, order, certificate, report opinion or other paper or document believed by it to be genuine and to have signed or presented by the proper party or parties, in the absence of negligence or wilful misconduct by the Trustee. The Trustee may consult with counsel, including, without limitation, counsel of or the Agency, with regard to legal questions, and, in the absence of negligence or wilful misconduct by the Trustee, the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by the Trustee hereunder in accordance therewith. The Trustee shall not be bound to recognize any person as the Owner of a Bond unless and until such Bond is submitted for inspection, if required, and his title thereto is established to the satisfaction of the Trustee. Whenever in the administration of the trusts imposed upon it by this Indenture the Trustee shall deem it necessary or desirable that a matter be approved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may be deemed to be conclusively proved and established by a Written Certificate of the Agency, which shall be full warrant to the Trustee for any action taken or suffered in good faith under the provisions of this Indenture in reliance upon such Written Certificate, but in its discretion the Trustee may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may deem reasonable. The Trustee may conclusively rely on any certificate of report of any Independent Accountant or Independent Redevelopment Consultant appointed by the Agency. Preservation and Insnection of Document. All documents received by the Trustee under the provisions of this Indenture shall be retained in its possession and shall be subject at all reasonable times during regular business hours upon reasonable notice to the inspection of the Agency and any Owner, and their agents and representatives duly authorized in writing, at reasonable hours and under reasonable conditions. Compensation and Indemnification. The Agency shall pay to the Trustee from time to time reasonable compensation for all services rendered under this Indenture and also all reasonable expenses, 25 charges, legal and consulting fees and other disbursements and those of its attorneys, agents and employees, incurred in and about the performance of its powers and duties under this Indenture. Upon the occurrence of an Event of Default, the Trustee shall have a first lien on the Tax Revenues and all funds and accounts held by the Trustee hereunder to secure the payment to the Trustee of all fees, costs and expenses, including reasonable compensation to its experts, attorneys and counsel incurred in declaring such Event of Default and in exercising the rights and remedies set forth in the Indenture. The Agency further covenants and agrees to indemnify and save the Trustee and its officers, directors, agents and employees, harmless against any loss, expense, and liabilities which it may incur arising out of or in the exercise and performance of its powers and duties hereunder, including the costs and expenses of defending against any claim of liability, but excluding any and all losses, expenses and liabilities which are due to the negligence or wilful misconduct of the Trustee, its officers, directors, agents or employees. The obligations of the Agency under this paragraph shall survive resignation or removal of the Trustee under this Indenture and payment of the Bonds and discharge of the Indenture. Deposit and Investment of Moneys in Funds. Moneys in the Debt Service Fund, the Interest Account, the Principal Account, the Sinking Account, the Reserve Account, the Redemption Account and the Costs of Issuance Fund shall be invested by the Trustee in Permitted Investments specified in the Written Request of the Agency filed with the Trustee at least two (2) Business Days in advance of the making of such investments, except that moneys in the Reserve Account shall not be invested in Permitted Investments having a maturity of more than seven (7) years, except that moneys in the Reserve Account which are invested in an investment agreement, as defined in subsection (g) of the definition of "Permitted Investments" set forth in the Indenture, may be so invested for any period of time, provided that such investment agreement provides for timely withdrawal therefrom for all purposes of the Reserve Account. In the absence of any such Written Request of the Agency, the Trustee shall invest any such moneys in Permitted Investments described in clause (h) of the definition thereof. Moneys in the Special Fund and the Redevelopment Fund may be invested by the Agency in any obligations in which the Agency is legally authorized to invest its funds. Obligations purchased as an investment of moneys in any fund shall be deemed to be part of such fund or account. Whenever in this Indenture any moneys required to be transferred by the Agency to the Trustee, such transfer may be accomplished by transferring a like amount of Permitted Investments, valued as provided in the second paragraph of the Indenture. All interest or gain derived from the investment of amounts in any of the funds or accounts held by the Trustee hereunder shall be deposited in the Interest Account; provided, however, that all interest or gain from the investment of amounts in the Reserve Account shall be deposited by the Trustee in the Interest Account only to the extent that amounts remaining on deposit in the Reserve Account equal the Reserve Requirement. For purposes of acquiring any investments hereunder, the Trustee may commingle funds held by it hereunder upon the Written Request of the Agency. The Trustee may act as principal or agent in the acquisition or disposition of any investment and may impose its customary charges therefor. The Trustee shall incur no liability for losses arising from any investments made pursuant to the Indenture. In computing the amount in any fund or account, Permitted Investments shall be valued at the lower of the cost or the market price, exclusive of accrued interest. With respect to all funds and accounts, valuation shall occur annually, on or before November 15 of each year, except in the event of a withdrawal from the Reserve Account, whereupon securities shall be valued immediately after such withdrawal. Accountine Records and Financial Statements. The Trustee shall at all times keep, or cause to be kept, proper books of record and account, prepared in accordance with industry standards, in which complete and accurate entries shall be made of all transactions made by it relating to the proceeds of the 26 126 Bonds and all funds and accounts held by it established pursuant to this Indenture. Such books of record and account shall be available for inspection by the Agency at reasonable hours and under reasonable circumstances with reasonable prior notice. The Trustee shall furnish to the Agency, at least quarterly, an accounting of all transactions in the form of its regular account statements relating to the proceeds of the Bonds and all funds and accounts held by the Trustee pursuant to the Indenture. Appointment of Co -Trustee or Agent. It is the purpose of this Indenture that there shall be no violation of any law of any jurisdiction (including particularly the law of the State) denying or restricting the right of banking corporations or associations to transact business as Trustee in such jurisdiction. It is recognized that in the case of litigation under this Indenture, and in particular in case of the enforcement of the rights of the Trustee on default, or in the case the Trustee deems that by reason of any present or future law of any jurisdiction it may not exercise any of the powers, rights or remedies herein granted to the Trustee or hold title to the properties, in trust, as herein granted, or take any other action which may be desirable or necessary in connection therewith, it may be necessary that the Trustee or Agency appoint an additional individual or institution as a separate co -trustee. The following provisions of the Indenture are adopted to these ends. In the event that the Trustee or Agency appoint an additional individual or institution as a separate or co -trustee, each and every remedy, power, right, claim, demand, cause of action, immunity, estate, title, interest and lien expressed or intended by this Indenture to be exercised by or vested in or conveyed to the Trustee with respect thereto shall be exercisable by and vest in such separate or co -trustee but only to the extent necessary to enable such separate or co -trustee to exercise such powers, rights and remedies, and every covenant and obligation necessary to the exercise thereof by such separate or co -trustee shall run to and be enforceable by either of them. Should any instrument in writing from the Agency be required by the separate trustee or co - trustee so appointed by the Trustee or Agency for more fully and certainly vesting in and confirming to it such properties, rights, powers, trusts, duties and obligations, any and all such instruments in writing shall, on request, be executed, acknowledged and delivered by the Agency. In case any separate trustee or co -trustee, or a successor to either, shall become incapable of acting, resign or be removed, all the estates, properties, rights, powers, trusts, duties and obligations of such separate trustee or co -trustee, so far as permitted by law, shall vest in and be exercised by the Trustee until the appointment of a new trustee or successor to such separate trustee or co -trustee. In addition to the appointment of a co -trustee hereunder, the Trustee may, at the expense and with the prior written consent of the Agency, appoint any agent of the Trustee in New York, New York, for the purpose of administering the transfers or exchanges of Bonds or for the performance of any other responsibilities of the Trustee hereunder. Amendment of Indenture Amendment with Consent of Owners. The Indenture and the rights and obligations of the Agency and of the Owners may be modified or amended at any time by a Supplemental Indenture which shall become binding upon adoption, without consent of any Owners, to the extent permitted by law and only for any one or more of the following purposes: (a) to add to the covenants and agreements of the Agency in the Indenture contained, other covenants and agreements thereafter to be observed, or to limit or surrender any rights or power in the Indenture reserved to or conferred upon the Agency; or 27 Oak (b) to make such provisions for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provision contained in the Indenture, or in any other respect whatsoever as the Agency may deem necessary or desirable, provided under any circumstances that such modifications or amendments shall not materially adversely affect the interests of the Owners; or (c) to provide for the issuance of Parity Debt pursuant to the Indenture, and to provide the terms and conditions under which such Parity Debt may be issued, including but not limited to the establishment of special funds and accounts relating thereto and any other provisions relating solely thereto, subject to and in accordance with the provisions of the Indenture; or (d) to amend any provision of the Indenture relating to the requirements of or compliance with the Tax Code, to any extent whatsoever but only if and to the extent such amendment will not adversely affect the exclusion from gross income for purposes of federal income taxation of interest on any of the Bonds, in the opinion of nationally -recognized bond counsel. Except as set forth in the preceding paragraph, the Indenture and the rights and obligations of the Agency and of the Owners may be modified or amended at any time by a Supplemental Indenture which shall become binding when the written consent of the Owners of a majority in aggregate principal amount of the Bonds then Outstanding are filed with the Trustee. No such modification or amendment shall (a) extend the maturity of or reduce the interest rate on any Bond or otherwise alter or impair the obligatio of the Agency to pay the principal, interest or redemption premium (if any) at the time and place and at the rate and in the currency provided therein of any Bonds without the express written consent of the Owner of such Bond, (b) reduce the percentage of Bonds required for the written consent to any such amendment or modification, or (c) without its written consent thereto, modify any of the rights or obligations of the Trustee. Effect of Supplemental Indenture. From and after the time any Supplemental Indenture becomes effective pursuant to the Indenture, the Indenture shall be deemed to be modified and amended in accordance therewith, the respective rights, duties and obligations of the parties hereto or thereto and all Owners, as the case may be, shall thereafter be determined, exercised nd enforced hereunder subject in all respects to such modification and amendment, and all the terms and conditions of any Supplemental Indenture shall be deemed to be part of the terms and conditions of this Indenture for any and all purposes. Endorsement or Replacement of Bonds After Amendment. After the effective date of any amendment or modification hereof pursuant to the Indenture, the Agency may determine that any or all of the bonds shall bear a notation, by endorsement in form approved by the Agency, as to such amendment or modification and in that case upon demand of the Agency, as to such amendment or modification and in that case upon demand of the Agency the Owners of such Bonds shall present such — Bonds for the purpose at the Trust Office of the Trustee, and thereupon a suitable notation as to such action shall be made on such Bonds. In lieu of such notation, the Agency may determine that new Bonds shall be prepared and executed in exchange for any or all of the Bonds and, in that case upon demand of the Agency, the Owners of the Bonds shall present such Bonds for exchange at the Trust Office of the Trustee, without cost to such Owners. 28 rob -3 on MIMM Amendment by Mutual Consent. The provisions of the Indenture shall not prevent any Owner from accepting any amendment as to the particular Bond held by such Owner, provided that due notation thereof its made on such Bond. Events of Default Events of Default Defined. The following events shall constitute Events of Default under the Indenture: (a) Default in the due and punctual payment of the principal of or interest or redemption premium (if any) on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by declaration or otherwise; (b) Default by the Agency in the observance of any of the covenants, agreements or conditions on its part in the Indenture or in the Bonds contained, other than a default described in the preceding clause (a), and such default shall have continued for a period of 60 days following receipt by the Agency of written notice from the Trustee or any Owner of the occurrence of such default; or (c) if the Agency shall commence a voluntary action under Title I I of the United States Code or any substitute or successor statute. Remedies. If an Event of Default has occurred and is continuing, the Trustee may, and if requested in writing by the Owners of a majority in aggregate principal amount of Bonds then Outstanding the Trustee shall, (a) declare the principal of the Bonds, together with the accrued interest thereon, to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in the Indenture or in the Bonds to the contrary notwithstanding, and (b) exercise any other remedies available to the Trustee and the Owners in law or at equity. With respect to any Event of Default described in clauses (a) or (c) above the Trustee shall, and with respect to any Event of Default described in clause (b) above the Trustee in it's sole discretion may, upon receiving notice or actual knowledge of such Event of Default, give notice thereof to the Owners in the same manner as provided in the Indenture for notices of redemption of the Bonds, which shall include the statement that interest on the Bond shall cease to accrue form the after the date, if any, on which the Trustee shall have declared the Bonds to become due and payable pursuant to the Indenture (but only to the extent that principal and any accrued, but unpaid, interest on the Bonds is actually paid on such date). This remedy, however, is subject to the condition that if, at any time after the principal of the Bonds shall have been so declared due and payable, and before any judgement or decree for the payment of the moneys due shall have been obtained or entered, the Agency shall deposit with the Trustee a sum sufficient to pay all principal on the Bonds matured prior to such declaration and all matured installments of interest (if any) upon all the Bonds, with interest on such overdue installments of principal and interest (to the extent permitted by law) at the net effective rate then borne by the Outstanding Bonds, and the reasonable fees and expenses of the Trustee, an any and all other defaults known to the Trustee (other than in the payment of principal of and interest on the Bonds due and payable solely by reasons of such declaration) shall have been made good or cured to the satisfaction of the Trustee or provision deemed by the Trustee to be adequate shall have been made therefor, then, and in every such case, the Owners of at least a majority in aggregate principal amount of the Bonds then Outstanding, by written notice to the Agency and to the Trustee, may, on behalf of the Owners of all of the Bonds, rescind and annul such declaration and its consequences. However, no such rescission and annulment shall extend to or shall affect any subsequent default, or shall impair or exhaust any right or power consequent thereon. 29 Application of Funds Upon Acceleration. All of the Tax Revenues and all sums in the funds and accounts established and held by the Trustee under the Indenture upon the date of the declaration of acceleration as provided in the Indenture, and all sums thereafter received by the Trustee thereunder, shall be applied by the Trustee in the order following, upon presentation of the several Bonds and the stamping thereon of the payment if only partially paid, or upon the surrender thereof if fully paid: &jl, to the payment of the fees, costs and expenses of the Trustee in declaring such Event of Default and in exercising the rights and remedies set forth in the Indenture, including reasonable compensation to its agents, attorneys and counsel; and Second, to the payment of the whole amount then owing and unpaid upon the Bonds for principal and interest, with interest on the overdue principal and installments of interest at the net effective rate then borne by the Outstanding Bonds (to the extent that such interest on overdue installments of principal and interest shall have been collected), and in case such moneys shall be insufficient to pay in full the whole amount so owing and unpaid upon the Bonds, then to the payment of such principal and interest without preference or priority of principal over interest, or interest over principal, or of any installment of interest over any other installment of interest, ratably to the aggregate of such principal and interest or any Bond over any other Bond. Power of Trustee of Control Proceeding. In the event that the Trustee, upon the happening of an Event of Default, shall have taken any action, by judicial proceedings or otherwise, pursuant to its duties under the Indenture, whether upon its discretion or upon the request of the Owners of a majority in principal amount of the Bonds then Outstanding, it shall have full power, in the exercise of its discretion for the best interests of the Owners of the Bonds, with respect to the continuance, discontinuance, withdrawal, compromise, settlement or other disposal of such action; provided, however, that the Trustee shall not, unless there no longer continues an Event of Default, discontinue, withdraw, compromise or settle, or otherwise dispose of any litigation pending at law or in equity, if at the time there has been filed with it a written request signed by the Owners of a majority in principal amount of the Outstanding Bonds hereunder opposing such discontinuance, withdrawal, settlement or other disposal of such litigation. Limitation on Bondowner's Ria_ht to Sue. No Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for any remedy under or upon the Indenture,unless (a) such Owner shall have previously given to the Trustee written notice of the occurrence of an Event of Default (b) the Owners of a majority in aggregate principal amount of all the Bonds then Outstanding shall have made written request upon the Trustee to exercise the powers granted in the Indenture or to institute such action, suit or proceeding it its own name; (c) said Owners shall have tendered to the Trustee indemnity reasonably acceptable to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee shall have refused or omitted to comply with such request for a period of 60 days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. Such notification, request, tender of indemnity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any Owner of any remedy hereunder; it being understood and intended that no one or more Owners shall have any right in any manner whatever by his or their action to enforce any right under this Indenture, except in the manner herein provided, and that all proceedings at law or in equity to enforce any provisions of this Indenture shall be instituted, had and maintained in the manner herein provided and for the equal benefit of all Owners of the Outstanding bonds. 30 The right of any Owner of any Bond to receive payment of the principal of (and premium, if any) and interest on such Bond as herein provided, shall not be impaired or affected without the written consent of such Owner, notwithstanding the foregoing provisions of this Section or any other provision of the Indenture. Non -waiver. Nothing in the Indenture or in any other provision of the Indenture or in the Bonds, shall affect or impair the obligation of the Agency, which is absolute and unconditional, to pay from the Tax Revenues and other amounts pledged hereunder, the principal of an interest and redemption premium (if any) on the Bonds to the respective Owners on the respective Interest Payment Dates, as herein provided, or affect or impair the right of action, which is also absolute and unconditional, of the Owners to institute suit to enforce such payment by virtue of the contract embodied in the Bonds. A waiver of any default by any Owner shall not affect any subsequent default or impair any rights or remedies on the subsequent default. No delay or omission of any Owner to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein, and every power and remedy conferred upon the Owners by the Law or by the Indenture may be enforced and exercised from time to time and as often as shall be deemed expedient by the Owners. If a suit, action or proceeding to enforce any right or exercise any remedy shall be abandoned or determined adversely to the Owners, the Agency and the Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. Actions by Trustee as Attorney in -Fact. Any suite, action or proceeding which any Owner shall have the right to bring to enforce any right or remedy hereunder may be brought by the Trustee for the equal benefit and protection of all Owners similarly situated and the Trustee is hereby appointed (and the successive respective Owners by taking and holding the bonds or Parity Debt, as applicable, shall be conclusively deemed so to have appointed it) the true and lawful attorney-in-fact of the respective Owners for the purpose of bringing any such suit, action or proceeding and to do and perform any and all acts and things for and on behalf of the respective Owners as a class or classes, as may be necessary or advisable in the opinion of the Trustee as such attorney-in-fact, provided the Trustee shall have no duty or obligation to enforce any such right or remedy if it has not been indemnified to its satisfaction from any expense including, but not limited to reasonable fees and expenses of its attorneys. Remedies Not Exclusive. No remedy herein conferred upon or reserved to the Owners is intended to be exclusive of any other remedy. Every such remedy shall be cumulative and shall be in addition to every other remedy given hereunder or now or hereafter existing, at law or in equity by statute or otherwise, and may be exercised without exhausting and without regard to any other remedy conferred by the Law or any other law. Benefits Limited to Parties. Nothing in the Indenture, expressed or implied, is intended to give to any person other than the Agency, the Trustee an the Owners, any bright, remedy, claim under or by reason of the Indenture. Any covenants, stipulations, promises or agreements in the Indenture contained by and on behalf of the Agency shall be for the sole and exclusive benefit of the Trustee and the Owners. Successor is Deemed Included in All References to Predecessor. Whenever in the Indenture or any Supplemental Indenture either the Agency or the Trustee is named or referred to, such reference shall be deemed to include the successors or assigns thereof, and all the covenants and agreements in the 31 a Indenture contained by or on behalf of the Agency or the Trustee shall bond and inure to the benefit of the respective successors and assigned thereof whether so expressed or not. Discharge of Indenture The Agency shall pay and discharge the entire indebtedness on all Bonds or any portion thereof in any one or more of the following ways: (a) by well and truly paying or causing to be paid the principal of and interest and premium (if any) on all Outstanding Bonds, as and when the same become due and payable; (b) by irrevocably depositing with the Trustee or another fiduciary, in trust, at or before maturity, money which, together with the available amounts then on deposit in the funds and accounts established pursuant to the Indenture, is fully sufficient to pay all Outstanding Bonds, including all principal, interest and redemption premiums; or (c) by irrevocably depositing with the Trustee or another fiduciary, in trust, Federal Securities in such amount as an Independent Accountant (or other person or firms acceptable to the Trustee) shall determine will, together with the interest to accrue thereon and available moneys then on deposit in the funds and accounts established pursuant to the Indenture, be fully sufficient to pay and discharge the indebtedness on all Bonds (including all principal, interest and redemption premiums) at or before maturity. Upon such payment and the giving of notice or provision for giving notice as required by the Indenture, and notwithstanding that any Bonds shall not have been surrendered for payment, the pledge of the Tax Revenues and other funds provided for in the Indenture and all other obligations of the Trustee and the Agency under the Indenture with respect to all Outstanding Bonds shall cease and terminate, except only (a) the obligations of the Agency and the Trustee under the Indenture concerning rebate of moneys to the Federal Government, (b) the obligation of the Trustee to transfer and exchange the Bonds under the Indenture, and (c) the obligation of the Agency to pay or cause to be paid to the Owners, from the amounts so deposited with the Trustee, all sums due thereon and to pay the Trustee all fees, expenses and costs of the Trustee. Notice of such election shall be filed with the Trustee. Any funds thereafter held by the Trustee, which re not required for said purpose, shall be paid over to the Agency. Execution of Documents and Proof of Ownership by Owners. Any request, declaration or other instrument which this Indenture may require or permit to be executed by any Owner may be in one or more instruments of similar tenor, and shall be executed by such Owner in person or by their attorneys appointed in writing. Except as otherwise herein expressly provided, the fact and date of the execution by any Owner or his attorney of such request, declaration or other instrument, or of such writing appointing such attorney, may be proved by the certificate of any notary public or other officer authorized to take acknowledgments of deeds to be recorded in the state in which he purports to act, that the person signing such request, declaration or other instrument or writing acknowledged to him the execution thereof, or by an affidavit of a witness of such execution, duly sworn to before such notary public or other officer. The ownership of Bonds and the amount, maturity, number and date of ownership thereof shall be provided by the Registration Books. 32 I 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 Agency or the Trustee in good faith and in accordance therewith. Disqualified Bonds. In determining whether the Owners of the requisite aggregate principal amount of Bonds have concurred in any demand, request, direction, consent or waiver under this Indenture, Bonds which are owned or held by or for the account of the Agency or the City of San Juan Capistrano (but excluding Bonds held in any employees' retirement fund) shall be disregarded and deemed not to be Outstanding for the purpose of any such determination, provided, however, that for the purpose of determining wither the Trustee shall be protected in relying on any such demand, request, direction, consent or waiver, only Bonds which the Trustee knows to be so owned or held shall be disregarded. Waiver of Personal Liability. No member, office, agent or employee of the Agency shall be individually or personal 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. Destruction of Cancelled Bonds. Whenever in this Indenture provision is made for the surrender to the Trustee of any Bonds which have been paid or cancelled pursuant to the provisions of the Indenture, the Trustee shall destroy such Bonds and provide the Agency a certificate of destruction. The Agency shall be entitled to rely upon any statement of fact contained in any certificate with respect to the destruction of any such Bonds therein referred to. Notices. Any notice, request, complaint, demand, communication or other paper shall be sufficiently given and shall be deemed given when delivered or mailed by first class, registered or certified mail, postage prepaid, or sent by telegram, addressed as follows: If to the Agency: San Juan Capistrano Community Redevelopment Agency 32400 Paseo Adelanto San Juan Capistrano, California 92675 Attention: Executive Director If to the Trustee: Bankers Trust Company of California, N.A. 300 South Grand Avenue Los Angeles, California 90071 Attention: Ref. No. Parity Invalidity. If any Section, paragraph, sentence, clause or phrase of the Indenture shall for any reason be held illegal, invalid or unenforceable, such holding shall not affect the validity of the remaining portions of the Indenture. The Agency hereby declares that it would have adopted the 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 the Indenture may be held illegal, invalid or unenforceable. If, by reasons of the judgment of any court, the Trustee is rendered unable to perform its duties hereunder, all such duties and all of the rights and powers of the Trustee hereunder shall, pending appointment of a successor Trustee in accordance with the provisions of the Indenture hereof, be assumed by and vest in the Treasurer of the Agency in trust for the benefit of the Owners that its Treasurer in such case shall be vested with all of the rights and powers of the Trustee hereunder, and shall assume all of the 33 -133 responsibilities and perform all of the duties of the Trustee hereunder, in trust for the benefit of the Bonds, pending appointment of a successor Trustee in accordance with the provisions of the Indenture. Unclaimed Moneya. Anything contained herein to the contrary notwithstanding, any money held by the Trustee in trust for the payment and discharge of the interest or premium (if any) on or principal of the Bonds which remains unclaimed for two (2) years after the date when the payments of such interest, premium and principal have become payable, if such money was held by the Trustee at such date, or for two (2) years after the date of despite of such money if deposited with the Trustee after the date when the interest and premium (if any) on and principal of such Bonds have become payable, shall at the Written Request of the Agency be repaid by the Trustee to the Agency as its absolute property free from trust, and the Trustee shall thereupon be released and discharged with respect thereto and the Bond Owners shall look only to the Agency for the payment of the principal of and interest and redemption premium (if any) on of such Bonds. Execution in CounterDarlS. The Indenture may be executed in several counterparts, each of which shall be an original and all of which shall constitute but on and the same instrument. Governing Law. The Indenture shall be construed and governed in accordance with the Laws of the State. SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY The Agency was established on September 7, 1982 by the City Council of the City with the adoption of Ordinance No. 470, pursuant to the Law. The five member of the City Council serve as the governing body of the Agency, and exercise all the rights, powers, duties and privileges of the Agency. The Mayor Pro Tem serves as Chairman of the Agency. Members and Officers The members and officers of the Agency and the expiration dates of their terms are as follows: Name and Office Expiration of Term Lawrence Buchheim, Chairman December 1, 1992 Gil Jones, Vice Chairman December 6, 1994 Kenneth E. Friess December 1, 1992 Gary Hausdorfer December 6, 1994 Jeff Vasquez December 6, 1994 Agency Powers _ All powers of the Agency are vested in its governing body. Pursuant to the Law, the Agency may exercise broad governmental functions and authority to accomplish its purposes, including, but not limited to, the right of eminent domain, the right to issue bonds and expend their proceeds and the right to acquire, sell, develop, administer or lease property. The Agency may demolish buildings, clear land and cause to be constructed certain improvements including streets, sidewalks, and public utilities. 34 134 The Agency may not construct or develop building, with the exception of public facilities and housing, but must sell or lease cleared property to redevelopers for construction and development in accordance with the Redevelopment Plan. Financial Advisor Urban Futures, Incorporated ("Urban Futures"), formed in the early 1970's, provides services in the areas of public finance, finance, redevelopment planning and implementation, planning and economics to both governmental and private sector clients. Urban Futures is currently engaged in consulting activities for over 55 of cities, counties and redevelopment agencies in the State. Over the past five years, Urban Futures has completed planning, economic and financial consulting assignments for over 75 government and 100 private sector clients in the State. Financing The Law authorizes the financing of redevelopment projects through the use of tax increment revenues. This method provides that the taxable valuation of the property within a redevelopment project on the property tax roll last equalized prior to the effective date of the ordinance which adopts the redevelopment plan becomes the base year valuation, and the increase in taxable valuation in subsequent years over the base year valuation becomes the incremental valuation upon which taxes are levied and allocated to a redevelopment agency. The resulting tax increment revenues (based on an increase in taxable valuation over the base year valuation) are allocated to a redevelopment agency and deposited in the applicable special fund. Redevelopment agencies have no authority to levy taxes but must look to the allocation of tax increment revenues as indicated above. In accordance with Section 33334.2 of the Law, not less than twenty percent (20%) of all taxes which are allocated to the Agency will be deposited by the Agency in its Low and Moderate Income Housing Fund and used by the Agency for purposes of improving or increasing the City's supply of housing for persons and families of low and moderate income. This requirement is applicable unless the Agency makes the finding that: No need for such housing exists in the City. 2. Less than twenty percent (20%) is sufficient to meet such housing needs of the City; or 3. A substantial effort is presently being carried out with other funds (either local, State or federal) and that such efforts are equivalent in impact to twenty percent (20%) of the Tax Revenues. Factors Affecting Redevelopment Agencies Generally ' Other features of California law which bear on redevelopment agencies include general provisions which require public agencies to let contracts for construction only after competitive bidding. California statutes also provide for offenses punishable as felonies which involve direct or indirect interest of a public official in a contract made by such official in his official capacity. In addition, the Law prohibits a redevelopment agency or city official or employee who, in the course of his duties, is required to 35 participate in the formulation or approval of plans or policies, from acquiring any interest in property in a redevelopment project area. Under a State law enacted in 1974, public officials are required to make extensive disclosures regarding their financial interests by filing such disclosures as public records. As of the date of this Official Statement, the members of the City Council and the Agency, and other City and Agency officials _ have made the required filings. California also has strict laws regarding public meetings (known as the Ralph M. Brown Act) which require that all redevelopment agency and city meetings be open to the public, with certain exceptions not applicable here. Redevelopment agencies are required to file a statement of indebtedness with the County Auditor - Controller not later than the first day of October, stating the amount of indebtedness of such redevelopment agency as of the close of its fiscal year, June 30. The Agency has made such a filing for the 1990-91 fiscal year. RISK FACTORS Reduction of Tax Revenues Tax Revenues allocated to the Agency are determined by reference to the incremental assessed valuation of taxable property in the Project Area, the current rate or rates at which property in the Project Area is taxed, and the percentage of taxes collected in the Project Area. Several types of events which are beyond the control of the Agency could occur and cause a reduction in available Tax Revenues. First a reduction of taxable values of property or tax rated in the Project Area or a reduction of the rate of increase in taxable values of property in the Project Area caused by economic or other factors beyond the Agency's control (such as a relocation out of the Project Area by one or more major property owners, successful appeals by property owners for a reduction in a property's assessed values, a reduction of the general inflationary rate, a reduction in transfers of property, construction activity or other events that permit reassessment of property at lower values, or the destruction of property cause by natural or other disasters, including earthquake) could occur, thereby causing a reduction in Tax Revenues. This risk increases in proportion to the percent of total assessed value attributable to any single assessee in the Project Area. A table showing the largest taxpayers in the Project Area is set forth herein under the heading "Major Taxpayers". Second, the California electorate or Legislature could adopt limitations with the effect of reducing Tax Revenues payable to the Agency. Third, a reduction in the tax rate applicable to property in the Project Area by reason of discontinuation of certain override tax levies in excess of the 1 % basic levy, will reduce Tax Revenues available to pay debt service. The existing average tax rate in the Project Area is approximately 1.045% and the amount in excess of 1 % is attributable to certain overrides of taxing entities. See "TAX REVENUES - Historical Tax Rates" below. Such override can be expected to decline over time until it reaches the 1 % basis levy and may be discontinued at any time, which may cause a reduction in Tax Revenues. The projections of growth in Tax Revenues set forth under "Projected Tax Revenues" herein, assume no increase in the rate of tax. Additionally, delinquencies in the payment of property taxes by the owners of land in the Project Area could have an adverse effect on the Agency's ability to make timely debt service payments. See "TAX REVENUES - Tax Levies and Delinquencies" for a discussion of historical Citywide RR 136 delinquencies. The Agency believes the historical delinquency experience in the Project Area has been not greater than the Citywide historical experience. Tax Revenues allocated to the Agency are distributed throughout the year in installments, with a first main installment in December, a second main installment in April of the succeeding fiscal year and a final payment by the end of May in that year. The payments are adjusted to reflect actual collections. The projections of Tax Revenues set forth under "Projected Tax Revenues" herein, assume annual inflationary increases in the Project Area of two percent (2%), plus additional growth in the Project Area of: $16,027,202 for fiscal year 1991-92; $3,639,972 for fiscal year 1992-93 and two and one-half percent (2.5%) thereafter. The Agency believes these assumptions are reasonable, but such growth is not assured. Any reduction in Tax Revenues, whether for any of the foregoing reasons or any other reason, could have an adverse effect on the Agency's ability to pay the principal of and interest on the Bonds. Article XIII A of the State Constitution On June 6, 1978, California voters approved Proposition 13, or the Jarvis -Gann Initiative, which added Article XIII A to the State Constitution. The Principal thrust of Article XIII A is to limit the amount of ad valorem taxes on real property to 1 % of "full cash value" of such property, as determined by the County Assessor. Article III A defines "full cash value" to mean "the County Assessor's valuation of real property as shown on the 1975-76 tax bill under "full cash value", or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment". Furthermore, the "full cash value" of all real property may be increased to reflect the rate of inflation, as shown by the consumer price index, not to exceed 2% per year or may be reduced. Article XIII A has subsequently been amended to permit reduction of the "full cash value" base in the event of declining property values caused by substantial damage, destruction or other factors, and to provide that there would be no increase in the "full cash value" base in the event of reconstruction of property damaged or destroyed in a disaster and in other special circumstances. Article XIII A exempts from the 1 % tax limitation any voter approved indebtedness incurred prior to July 1, 1978, requires a vote of two-thirds of the qualified electorate to impose special taxes, or certain additional ad valorem taxes, and requires the approval of two-thirds of all members of the State Legislature to change any State tax laws resulting in increased tax revenues. On September 22, 1978, the California Supreme Court upheld the general validity of Article XIII A against a series of challenges which attacked the Jarvis -Gann Initiative as a whole (Amador Valley Joint Union School Districtvs. State Board of Equalization, 22 Cal. 3d 208 (1978)). The Court found that it was premature to rule on the claim that Article XIII A impermissible interfered with contracts in violation of the U.S. Constitution, stating that such a challenge must come when a specific contract or obligation is impaired. The Agency has no power to levy and collect taxes. Any further reduction in the tax rate or the implementation of any constitutional or legislative property tax de -emphasis will reduce the Tax Revenues, and, accordingly, would have an adverse impact on the ability of the Agency to pay debt service on the Bonds. 37 Constitutional Challenge to Property Tax System In January of 1989, the United States Supreme Court in Allegheny Pittsburgh Coal Co. vs Webster County Commission (the "West Virginia case") ruled invalid a system of property taxation in the State of West Virginia which taxed similarly situated properties differently based on when property was originally acquired by the taxpayer. Under Article XIII A, the basic 1 % ad valorem tax levy is applied against the assessed value of the property as of the taxpayer's date of acquisition, subject to certain adjustments described above. This system results in widely varying amounts of tax on similarly situated properties based on differences in the taxpayer's date of acquisition of property. While the Supreme Court, in the West Virginia case, expressly disclaimed consideration of the application of its decision to California's system of property taxation, the decision may call into question the validity of the California system under Article XIII A. The Agency is informed that lawsuits have been filed in the Superior Courts of various counties raising this issue in light of the West Virginia case. Further litigation may ensue based on the West Virginia case and the Agency cannot predict, at this time, the possible effects of such litigation or its impact on the amount of tax increment revenues to be received by the Agency. Property Tax Collection Procedures In California, property which is subject to ad valorem taxes is classified as "secured" or "unsecured". The secured classification includes property on which any property tax levied by a county becomes a lien on that property. A tax levied on unsecured property does not become alien against the taxed unsecured property, but may become a lien on certain other property owned by the taxpayer. Every tax which becomes a lien on secured property has priority over all other liens arising pursuant to State law, on the secured property, regardless of the time of the creation of other liens. Secured and unsecured property are entered separately on the assessment roll maintained by the county assessor. The method of collecting delinquent taxes is substantially different for the two classifications of property. The exclusive means of enforcing the payment of delinquent taxes with respect to property on the secured roll is the sale of the property securing the taxes to the State for the amount of taxes which are delinquent. The taxing authority has four ways of collecting unsecured personal property taxes: (i) initiating a civil action against the taxpayer, (ii) filing a certificate in the office of the county clerk specifying certain facts in order to obtain a judgement lien on certain property of the taxpayer, (iii) filing a certificated of delinquency for record in the county recorder's office to obtain a lien on certain property of the taxpayer, and (iv) seizing and selling personal property, improvements or possessory interests belonging or assessed to the assessee. A 10% penalty is added to delinquent taxes which have been levied with respect to property on the secured roll. In addition, property on the secured roll on which taxes are delinquent is sold to the State on or about March 30 of the fiscal year. Such property may thereafter be redeemed by payment of the delinquent taxes and a delinquency penalty, plus a redemption penalty of 1.5% per month to the time of redemption. If taxes are unpaid for a period of five years or more, the property is deeded to the State and then is subject to sale by the county tax collector. A 10% penalty also applies to delinquent taxes with respect to property on the unsecured roll, and further, an additional penalty of 1.5 % per month accrues with respect to such taxes beginning the first day of the third month following the delinquency date. The valuation of property is determined as of March 1 each year and installments of taxes levied upon secured property become delinquent on the following December 10 and April 10.. Taxes on unsecured property are due March 1 and become delinquent August 31 and such taxes are levied at the 39 ,i s prior year's secured tax rate. The valuation of State assessed property is determined on March 1 of each year. Supplemental Assessments ' California Revenue and Taxation Code Section 75.70 provides for the supplemental assessment and taxation of property as of the occurrence of a change of ownership or completion of new construction. Prior to the enactment of this law, the assessment of such changes was permitted only as of the next March 1 tax lien date following the change and this delayed the realization of increased property taxes from the new assessments for up to 14 months. This statute provides increased revenue to redevelopment agencies to the extent that supplemental assessments of new construction or changes of ownership occur within the boundaries of redevelopment projects subsequent to the March 1 lien date. To the extent such supplemental assessments occur within the Project Area, Tax Revenues may increase. Appropriations Limitation - Article XIII B On November 1, 1979, California voters approved Proposition 4, known as the Gann Initiative, which added Article XIII B to the State Constitution. The principal effect of Article XIII B is to limit the annual appropriations of the State and its political subdivisions to the level of appropriations for the prior fiscal year, as adjusted for changes in the cost of living, population and services rendered by the government entity. The "base year" for establishing such appropriations limit is the 1978/79 fiscal year, and the limit is to be adjusted annually to reflect changes in population, consumer prices and certain increases in the cost of services provided by these public agencies. Appropriations subject to Article XIII B include generally the proceeds of taxes levied by the State or other entity of local government, exclusive of certain State subdivisions, refunds of taxes and benefit payments from retirement, unemployment insurance and disability insurance funds. Proceeds of taxes include, but are not limited to, all tax revenues and the proceeds to an entity of government from (i) regulatory licenses, user charges and user fees (but only to the extent such proceeds exceed the cost of providing the service or regulation), and (ii) the investment of tax revenues. Article XIII B includes a requirement that if an entity's revenues in any year exceed the amounts permitted to be spent, the excess would have to be returned by revising tax rates or fee schedules over the subsequent two years. Although the tax rate is assumed to decline to one percent of taxable value and remain constant in subsequent years, current law permits taxing entities deriving revenues from the one percent rate to reduce their levies under certain circumstances. If is the apparent intent of the law to insulate the other taxing entities and redevelopment agencies from the effects of such reductions on their property tax revenues. Effective September 30, 1980, the California Legislature added Section 33678 to the Redevelopment Law which provides that the allocation of taxes to a redevelopment agency for the purpose of paying principal of, or interest on, loans, advances, or indebtedness shall not be deemed the receipt by an agency of proceeds of taxes levied by or on behalf of an agency within the meaning of Article XIII B, nor shall such portion of taxes be deemed receipt of proceeds of taxes by, or an appropriation subject to the limitation of, any other public body within the meaning or for the purpose of the Constitution and laws of the State, including Section 33678 of the Redevelopment Law. The constitutionality of Section 33678 has been upheld in two California appellate court decisions: RO 41 Community Redevelopment Agency vs. Wesley, and Brown vs. Community Redevelopment Agency of the City of Santa Ana. In the Santa Ana decision, a petition for hearing was filed by the plaintiff and subsequently denied by the California Supreme Court. On the basis of these decisions, the Agency has not adopted an appropriations limit. Unitary Property A 2890 (Statutes of 1986, Chapter 1457) provides that, commencing with the 1988/89 fiscal year, assessed value derived from State -assessed unitary property County -wide is to be allocated as follows: (1) each tax rate area will receive the same amount from each assessed utility received in the previous fiscal year unless the applicable County -wide values are insufficient to do so, in which case values will be allocated to each tax rate area on a pro -rata basis; and (ii) if values to be allocated are greater than in the previous fiscal year, each tax rate area will receive a pro -rata share of the increase from each assessed utility according to a specified formula. Additionally, the lien date on State -assessed property is changed from March 1 to January 1. Railroads will continue to be assessed and revenues allocated to all tax rate areas where railroad property is sited. See "Taxable Valuation and Tax Revenues" below. Proposition 87 Under prior State law, if a taxing entity increased the tax rate to obtain revenues to repay general obligation debt approved by two-thirds of the voters, the redevelopment agency with a project area which includes property affected by the tax rate increase would retain such increase as additional tax increment. Proposition 87, approved by the voters of the State on November 8, 1988, requires that all revenues produced by a tax rate increase go directly to the taxing entity which increases the tax rate to repay the general obligation bonded indebtedness. As a result, redevelopment agencies no longer receive an increase in tax increment when taxes on property on the project area are increased to repay voter approved general obligation debt. SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT The San Juan Capistrano Central Redevelopment Project was established on July 12, 1983 and originally consisted of 904 acres. The original Project Area is an elongated piece of land running north to south. To the south the project is bordered by the San Juan Capistrano city limits; the east side of the Project Area runs along Interstate 5. To the west the Project Area is bordered by Camino Capistrano, the Santa Fe Railroad line, San Juan Creek, Traduoo Creek and the eastern city limits of San Juan Capistrano, and the north border of the Project Area is Highland which runs perpendicular to Oso Creek. On May 15, 1984 the Redevelopment Plan for the Project Area was amended to provide for changes in certain provisions of the Redevelopment Plan and on July 17, 1985 the Project Area was amended to include an additional 170 acres. The amended area is located to the east of Interstate 5 and is divided into three areas, with Interstate 5 bordering all three areas to the west. The first area is also bordered by Mission Hills to the north and Rancho Viejo Road to the east. The second area is bordered by Rancho Viejo Road and the San Juan Creek. The third area is located at the southern most end of the Project Area and is bordered by Forester Ranch Road and Via de Agua to the east. On August 19, 1986, the Project Area was further amended to include an additional 23.15 acres. The amended area is located to the east of Pacific Coast Highway, south of the AT -SF railroad right-of-way. The amended area includes the "Price Club" shopping center located on Camino Capistrano. all IAO The Agency's report to the City Council requesting the proposed Redevelopment Plan for San Juan Capistrano Central Redevelopment Project indicated that the area had been selected as a result of the rapid growth adversely impacting public improvements and the infrastructure within the City. Problems such as an inability to accommodate present and future increases in traffic and parking, hazardous erosion, and ineffective flood control due to the rapid growth act as hindrances to further development. The primary goal of the Agency is to alleviate current traffic problems through new roadway construction, bridge improvements and other related public improvements. In addition, the Agency plans to correct defective design and character of physical construction. Such correction would entail putting power and communication lines underground, fixing sidewalks, curbs and storm water drainage and devising buffers between commercial and residential areas. Upgrading any economic deterioration in order to make the Project Area as aesthetically appealing as possible is another goal of the Agency. Of particular interest in the Project Area is the City's historic town center which includes one of the original Spanish Missions in California. The Agency intends to continue improving, upgrading, and revitalizing this Project Area. Specifically, the Agency would like to establish design standards which call for a "Spanish" theme, renovate storefronts, upgrade existing rear facades and entry ways, re-sign the buildings, and upgrade the landscaping in the area. In general, the Agency is aiming for a more attractive and neater area. A number of new developments have recently completed or are under construction in the Project Area. These include but are not limited to: Capistrano Business Center (Seligum), a 168,700 square foot officetbusiness and light industrial park; Sycamore Industrial Park (Spaulding), a 63,892 square foot office and light industrial park; Capistrano Collections, a 29,000 square foot retail shopping center; Franciscan Plaza, a 54,200 square foot retail shopping center; Plaza Del Obisbo, a 234,648 square foot retail shopping center; and Health Park, a square foot medical office park. Limitations and Requirements of the Redevelopment Plan Pursuant to the Redevelopment Plan, the total tax increment revenues received by the Agency over the life of the Redevelopment Project cannot exceed $432,000,000. The total amount of outstanding bonded indebtedness incurred by the Agency, payable from tax increment revenues, which can be outstanding at any one time cannot exceed $100,000,000. In accordance with State Law not less than twenty percent (20%) of tax increment revenues allocated to the Agency from the Project Area shall be used for the purpose of increasing and improving the supply of housing for families of low and moderate income. The Redevelopment Plan also contains a provision that no loan, advance or indebtedness to finance, in whole or in part, the Project Area shall be established after a date thirty-five (35) years from the adoption date of the Ordinance approving the amendment of the Redevelopment Plan. Agreements with Various Taxing Agencies The Agency has entered into seven (7) agreements for the original project area as amended for the allocation and distribution of tax increment revenues. The fast three agreements are with the County of Orange which includes the County, the Orange County Flood Control District, the Orange County 41 A Harbors, Beaches and Parks District and the Orange County Structural Fire Fund. These agreements provide for 17.1 % of the tax increment revenues to be passed through to the above named County taxing agencies. After the Agency receives a total of $315,000,000 in tax increment revenues for the Project Area, the Agency will pay to the County taxing agencies 100% of their share of the tax increment revenues. The fourth agreement is with the Saddleback Community College District. This agreement calls for the Agency to pay to the District any excess of tax increment revenues over $15,000,000 during any consecutive five year periods. The remaining agreements are with the Capistrano Unified School District and provides that any tax increment revenues in excess of $15,000,000 aggregated for any five year period shall be paid to the District. TAX REVENUES Tax Revenues (as defined in the section "SECURITY FOR THE BONDS" herein) derived each year from the Project Area are to be deposited in the Special Fund held by the Agency and transferred to the Trustee and applied to the payment of the principal of and interest on the Bonds. The Agency has retained Urban Futures, Inc, of Fullerton, California to provide, as one of its services, projections of Taxable Valuation and the resulting Tax Revenues from developments in the Project Area. Historical Tax Revenues The following is a summary of the taxable valuation and resulting Tax Revenues in the Project Area. San Juan Capistrano Central Redevelopment Project Taxable Valuation Less: Base Year Valuation` Incremental Valuation' Total Tax Increment $151,383,703 (115.951.439) $35,432.2 1987-88 $190,012,586 (125.058.410) $64.959.176 $195,450,960 (118365.834) 1989-90 $240,352,541 (118.237.907) $122,114.634 Revenues' $383,990 $707,587 $935,375 $1,471,702 ' Base year adjusted in accordance with AB 454. ' Incremental valuation includes locally secured, unsecured and state assessed public utility/unitary. ' Based on receipts from City's Administrative Services Department, exclusive of pass-through agreements to other taxing entities. 42 142 + Projected Tax Revenues SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT PROJECTED TAXABLE VALUATION AND TAX REVENUES 43 Base Year Valuation Original 1985 1986 Proiect Area Amendment Amendment 1982-83 1984-95 1996Z-877 Total Assessed Valuation $71,267,113 $37,954,603 $8,939,786 Projected Incremental Valuation and Revenues 1990-91 1991.92 1992-93 Total Assessed Valuation $287,935,446' $309,721,357• $319,555,7565 Less: Base Year Valuation 118.161,502 118.161.502 118.161.502 Incremental Valuation 169,773,944 191,559,855 201,394,254 General Levy Tax Rate' 1.000 1.000 1.000 Tax Increment Revenues 1,697,739 1,915,599 2,013,943 Agency's Tax Revenues' $984,200 $1,110.49 $1,167.507 1993-94 1994-95 1995-96 Total Assessed Valuation $327,544,6506 $335,733,2666 $344,126,598` Less: Base Year Valuation 118.161.502 118.161.502 118.161.502 Incremental Valuation 209,383,148 217,571,764 225,965,096 General. Levy Tax Rate' 1.000 1.000 1.000 Tax Increment Revenues 2,093,831 2,175,718 2,259,651 Agency's Tax Revenues' $1,213,819 $1,261,290 $1,309,947 43 nm ' General levy tax rate does not include override tax rates levied on behalf of the City of San Juan Capistrano and other taxing agencies. ' Tax revenues available to the Agency after the satisfaction of tax sharing agreements with various taxing agencies, and assuming a property tax delinquency rate of 4%. ' Combined taxable valuation as reported by the Orange County Auditor -Controller for the original Project Area and two amended Project Areas. Combined taxable valuation in the Project Area has been increased by an annual growth factor of 2%, in addition to an estimated $16,027,202 in new construction. ' Combined taxable valuation in the Project Area has been increased by an annual growth factor of 2% in addition to an estimated $3,639,972 in new construction. ' Combined taxable valuation in the Project Area has been increased by an annual growth factor of 2.5%. Source: Urban Futures, Inc. 44 141, Annual Debt Service Set forth below is the annual debt service (assuming minimum Sinking Account payments) for the term of the Bonds. Aurust 1 San Juan Capistrano Central Redevelopment Project Estimated Annual Debt Service' Principal Interes Total Debt Service 1992 0.00 500,026.04 500,026.04 1993 0.00 461,562.50 461,562.50 1994 0.00 461,562.50 461,562.50 1995 145,000.00 461,562.50 606,562.50 1996 150,000.00 452,717.50 602,717.50 1997 160,000.00 443,417.50 603,417.50 1998 170,000.00 433,337.50 603,337.50 1999 185,000.00 422,457.50 607,457.50 2000 195,000.00 410,432.50 605,432.50 2001 205,000.00 397,660.00 602,660.00 2002 220,000.00 384,130.00 604,130.00 2003 235,000.00 369,390.00 604,390.00 2004 250,000.00 353,410.00 603,410.00 2005 270,000.00 336,285.00 606,285.00 2006 290,000.00 317,655.00 607,655.00 2007 310,000.00 297,500.00 607,500.00 2008 330,000.00 275,800.00 605,800.00 2009 350,000.00 252,700.00 602,700.00 2010 375,000.00 228,200.00 603,200.00 2011 405,000.00 201,950.00 606,950.00 2012 430,000.00 173,600.00 603,600.00 2013 460,000.00 143,500.00 603,500.00 2014 495,000.00 111,300.00 606,300.00 2015 530,000.00 76,650.00 606,650.00 2016 565.000.00 39.550.00 604.550.00 TOTAL 6.725.000.00 8.006.356.04 14.731.356.04 ' Based on estimated total interest cost of 7.030%. 45 Debt Service Coverage Set forth below is the estimated coverage of Maximum Annual Debt Service on the Bonds using the current 1990-91 fiscal year and projected fiscal year 1991-92, 1992-93, and 1993-94 Tax Revenues. Tax Revenues Reserve Account Earnings' Available Revenues Maximum Annual Debt Service (occurring in 2005-06) Coverage (times) 1990-91 1991-92 1.992-93 $984,200 $1,110,495 $1,167,507 47.093 47 47,093 $1,031,293 $1,157,588 $1,214,600 $607,655 $607,655 $607,655 1.70x 1.90x 2.00x 1.993-94 $1,213,819 47,093 $1,260,912 $607,655 2.07x ' Assumes moneys on deposit in the Reserve Account invested at an annual rate of seven and three- quarters percent (7.75%). Tax Levies and Delinquencies The Orange County Tax Collector collects secured tax levies for each fiscal year representing taxes levied for each fiscal year on taxable real and personal property which is situated in the County as of the preceding March 1. Unsecured taxes are assessed and payable on March 1 and become delinquent on August 31, in the next fiscal year. One-half of the secured tax levy is due November 1, and becomes delinquent December 10; the second installment is due February 1, and becomes delinquent April 10. A ten percent (10%) penalty is added to any late installment. On June 30, delinquent properties are sold to the State. Property owners may redeem property upon payment of delinquent taxes and penalties. Properties sold to the State incur a redemption penalty of one and one-half percent per month of the tax due. Properties may be redeemed under an installment plan by paying current taxes, plus 20 percent (20%) of delinquent taxes for five years. Interest accrues at one and one-half percent per month on the unpaid balance. If no payments have been made on delinquent taxes at the end of five fiscal years, the property is deeded to the State. Such properties may thereafter be conveyed to the County Tax Collector as provided by law. A ten-year summary of the City's secured tax charges and delinquencies is provided on page 59 of the Supplemental Information section of this Official Statement. 0 nm Major Taxpayers Set forth below are the largest secured taxpayers within the combined Project Area. SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT Ten Largest Locally Secured Taxpayers Name 1990-91 Assessed Valuation 1. Aminta Limited $18,553,565 2. WLBD San Juan Capistrano 15,053,209 3. The Price Co. 14,078,307 4. Capistrano Enterprises 14,011,797 5, Capistrano Business Plaza 9,648,450 6. Franciscan Plaza 8,456,162 7. Stroscher Properties 5,685,448 8. Pand K Associates 5,366,440 9. San Juan Corp Plaza 5,083,653 10. Marbella Plaza Partners 4•606•000 TOTAL $100,481,317 Source: City of San Juan Capistrano Historical Tax Rates As discussed in RISK FACTORS, the property tax rate applicable within the Project Area is limited to $1.00 per $100 of taxable property values plus the rate necessary to service certain indebtedness approved by the voters. The table below presents the summary of the secured tax rate for 1990-91 for the tax rate area corresponding to the Project Area. See "RISK FACTORS - Reduction of Tax Revenues". San Juan Capistrano Central Redevelopment Project Typical Total Tax Rates/$100 Assessed Valuation (Tax Area 23039) Capistrano Unified Bond I/R'Fund .01400 Sub -Total School Rates .01400 County Improvement Bonds, Election 1956 I/R Fund .00016 Orange County Flood Control Dist - Bond I/R Fund •00082 San Juan Capistrano City -Bonds .02454 Basic Levy -Co., City, School, & Dist 1.00000 Metro Water Dist-Mun Orange Co -Annex /J7 .01060 Capistrano Valley Water Reservoir Bond I/R •00217 Capistrano Valley Water Dist 1961 Bond .00861 Total Rates on All Property 1.06090 Total Tax Rate 1.06090 Source: County of Orange, Auditor Controller 47 1 CONCLUDING INFORMATION Financial Advisor Urban Futures, Inc. (Urban Futures) has acted as financial advisor to the Agency concerning the Bonds. As financial advisor, Urban Futures will receive compensation contingent upon the sale and _ delivery of the Notes. Underwriting The Notes have been sold at a net interest rate of -- %. The original purchase price to be paid is $ for the Bonds. The underwriter intends to offer the Bonds to the public initially at the price set forth on the cover page of this Official Statement, plus accrued interest from July 1, 1991, which price may subsequently change without any requirement of prior notice. The underwriter reserves the right to join with dealers and other underwriters in offering the Bonds to the public. The underwriter may offer and sell Bonds to certain dealers (including dealers depositing Bonds into investment trusts) at prices lower than the public offering prices, and such dealers may re -allow any such discounts on sales to other dealers. In re -offering Bonds to the public, the underwriter may overallocate or effect transactions which stabilize. or maintain the market prices for Bonds at levels above those which might otherwise prevail. Such stabilization, if commenced, may be discontinued at any time. Legal Opinion and Tax Exemption The legality of the issuance of the Bonds is subject to the approval of Stradling, Yocca, Carlson & Rauth,. A Professional Law Corporation, Newport Beach, California, Bond Counsel. In the opinion of Bond Counsel, subject, however to the qualifications set forth below, under existing law, the interest on the Bonds is excluded from gross income for federal income tax purposes, and such interest is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; provided, however, that, for the purpose of computing the alternative minimum tax imposed on such corporations (as defined for federal income tax purposes), such interest is taken into account in determining certain income and earnings. The opinions set forth in the preceding paragraph are subject to the condition that the Agency comply with all requirements of the Code that must be satisfied subsequent to the issuance of the Bonds in order that such interest be, or continue to be, excluded from gross income for federal income tax purposes. The Agency has covenanted to comply with each such requirement. Failure to comply with certain of such requirements may cause the inclusion of such interest in gross income for federal income tax purposes to be retroactive to the date of issuance of the Bonds. Bond Counsel expresses no opinion regarding other federal tax consequences with respect to the Bonds. _ Prospective purchasers of the Bonds should be aware that (i) with respect to insurance companies subject to the tax imposed by section 831 of the Code, section 832(b)(5)(B)(i) reduces the deduction for loss reserves by 15 percent of the sum of certain items, including interest on the Bonds, (ii) for taxable years beginning before January 1, 1992, interest on the Bonds earned by some corporations could be subject to the environmental tax imposed by section a of the Code, (iii) interest on the Bonds earned by certain foreign corporations doing business in the United States could be subject to a branch profits tax imposed by section 884 of the Code, (iv) passive investment income, including interest on the Bonds, may be subject to federal income taxation under section 1375 of the Code for Subchapter S corporations that have Subchapter C earnings and profits at the close of the taxable year if greater than 25% of the gross receipts of such Subchapter S corporation is passive investment income, and (v) section 86 of the Code requires recipients of certain Social Security and certain Railroad Retirement benefits to take into account, in determining the taxability of such benefits, receipts or accruals of interest on the Bonds. In the further opinion of Bond Counsel, interest on the Bonds is exempt from California personal income taxes. A copy of such opinion, certified by an officer of the Agency by their facsimile signature, will be printed on the back of each definitive Bond. A copy of such opinion is attached hereto as Appendix C. No charge will be made to the purchaser for such printing or certification. The legal opinion of Bond Counsel is only as to legality and is not intended to be nor is it to be interpreted or relied upon as a disclosure document or an express or implied recommendation as to the investment quality of the Bonds. Legality for Investment in California The Law provides that obligations authorized and issued under the Law shall be legal investments for all banks, trust companies and savings banks, insurance companies, and various other financial institutions, as well as for trust funds. The Bonds are also authorized security for public deposits under the Law. The Superintendent of Banks of the State of California has previously ruled that obligations of a redevelopment agency are eligible for savings bank investment in California. Verification of Mathematical Computations Execution and delivery of the Bonds will be subject to the delivery by ,independent , of a report of the mathematical accuracy of certain computations, contained in schedules provided to them by the Underwriter, relating to (a) the adequacy of the maturing principal amount of the United States Government Obligations held in the Escrow Fund, interest earned thereon and certain other uninvested cash to pay principal of, premium, and interest with respect to the 1986 Bonds and (b) the computations of actuarial yields relied upon by Special Counsel to support its opinion that the Bonds are not arbitrage bonds within the meaning of section 148 of the Internal Revenue Code of 1986. Certificate Insurance has entered into a Municipal Bond insurance agreement with the Trustee for the benefit of Bond owners. A description of and of the essential terms of the insurance provided to Bond owners is as follows: Rating The Certificates will be rated by Standard & Poor's Corporation and Moody's Investor's Service based upon the Municipal Bond Insurance Policy of . Such rating reflects only the view of such organization and explanation of the significance of such rating may be obtained from them as follows: Standard & Poor's Corporation, 25 Broadway, New York, New York 10004, (212) — 208-8000. There is no assurance that the ratings will continue for any given period of time or that it will not be revised downward or withdrawn entirely by the rating agency, if, in the judgement of such agency, circumstances so warrant. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. Miscellaneous All of the preceding summaries of the Indenture, the Law, other applicable legislation, the Redevelopment Plan for the Project Area, agreements and other documents are made subject to the provisions of such documents respectively and do not purport to be complete statements of any or all of such provisions. Reference is hereby made to such documents on file with the Agency for further information in connection therewith. This Official Statement does not constitute a contract with the purchasers of the Bonds. Any statements made in this Official Statement involving matters of opinion or estimates, whether or not so expressly stated, are set forth as such and not as representations of fact, and no representation is made that any of the estimates will be realized. The execution and delivery of this Official Statement by its Chairman has been duly authorized by the Agency. SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY 0 50 Chairman 1 "3 CITY OF SAN JUAN CAPISTRANO SUPPLEMENTAL INFORMATION SUPPLEMENTAL INFORMATION THE CITY OF SAN JUAN CAPISTRANO General The City of San Juan Capistrano is located midway between Los Angeles and San Diego and consists of approximately 12-1/2 square miles. While the City was founded as early as 1776, it was incorporated as a general law city on April 19, 1961. Government The City has adopted a Council -Manager form of government. Five Council Members are elected at large for four-year, overlapping terms and the Mayor is selected on an annual basis from its ranks. Population The population of the City as of January 1, 1991, was 26,750 according to the State Department of Finance. An historical summary of the City's population is shown below. City of San Juan Capistrano Population(1) 1986 The following information concerning the Cily of San Juan Capistrano and surrounding 1989 areas is included for the purpose of supplvine general informationregar ing the community, 26,750 The Notes are not a debt of the Cid of San Juan Capistrano the State of California or any of its political subdivisions and neither the City, said State or any of its political subdivisions is liable therefore. General The City of San Juan Capistrano is located midway between Los Angeles and San Diego and consists of approximately 12-1/2 square miles. While the City was founded as early as 1776, it was incorporated as a general law city on April 19, 1961. Government The City has adopted a Council -Manager form of government. Five Council Members are elected at large for four-year, overlapping terms and the Mayor is selected on an annual basis from its ranks. Population The population of the City as of January 1, 1991, was 26,750 according to the State Department of Finance. An historical summary of the City's population is shown below. City of San Juan Capistrano Population(1) 1986 22,500 1987 23,744 1988 24,365 1989 24,497 1990 25,950 1991 26,750 (1) Annual estimates as of January 1, by the California State Department of Finance. 51 Community Service Facilities The City of San Juan Capistrano receives police protection from the Orange County Sheriffs Department. Fire protection is provided by the Orange County Fire Department _ and volunteer services. Within a ten -mile radius, there are four general service hospitals and one private hospital. Educational services are provided through the Capistrano Unified School District. There are fifteen elementary schools, three junior high schools, and three senior high schools. In addition, there are three private schools in San Juan Capistrano. Saddleback Community College is just a short commute for further educational needs. Cultural and recreational facilities include various churches representing most denominations. There is one library which is a joint City and Orange County Public Library called the San Juan Capistrano Library. Points of interest include the Old Mission San Juan Capistrano, the O'Neill Museum, and the Fiesta de las Golondrinas week celebrating the return of the swallows. Transportation The closest airport to the City is the Orange County Airport, which is 20 miles north of San Juan Capistrano. The Los Angeles International Airport is 65 miles north of the City and the San Diego Airport is 65 miles to the south. Local bus transportation is provided by the Orange County Rapid Transit District. Trailways provides service to other local areas and additional transcontinental service. Amtrak provides passenger rail service and makes fourteen stops daily at the depot in San Juan Capistrano. Taxi Service is available and there is also easy access to Interstate S. Climate The climate of San Juan Capistrano is warm in the summer and moderate in the winter. Annual average rainfall is approximately ten inches with offshore breezes prevailing. The altitude is 104 feet above sea level. 52 Commerce The number of establishments selling merchandise subject to sales tax an the valuation of taxable transactions is presented in the following table. City of San Juan Capistrano Taxable Retail Sales Number of Permits and Valuation of Taxable Transactions (1) January through September Source: State Board of Equalization 53 Retail Stores Total of Outlets No. of Taxable No. of Taxable Permits Transactions Permits Transactions 1985 202 93,379,000 733 118,858,000 1986 211 103,722,000 761 132,727,000 1987 222 119,334,000 820 167,432,000 1988 221 182,711,000 863 231,178,000 1989 246 238,104,000 900 291,518,000 1990(l) 279 179,900,000 976 224,172,000 (1) January through September Source: State Board of Equalization 53 qy m�lv-�v-.o0-�o�rv�v-.o--oNa�o o^o fV O �O C D w° O v r O O m O\ m n T m m— O. w V pwq J9 y e A m O m O V O m r-� V1 'O N V O. w .. .' ,fl al �D w mw O, .� �o 7 �O c7i 0. t�+Of t m V %0 r Q m r �O r o0 0o m N i m .N. — O � d d nQ �aoovvo—�pn'pacyuy'ovacyNo `o rnl �•; oo mo mm — ri d o w C -4i v m r,h oo a vi 3 °a y -pd o m rv�t,w9rc�ao�—o > E a p m N m � 015 °>� o , o b R O� et n N D\ aT b N CN 'AO d b ^ N A a r > 0 7 y w P F u O 2.124000-81 CL y�9s;g S a3 E 0 m be °0 = 8 � " 5 u '.ppU�• T 7 C = m 4 P. • .. O w w' , „4e3 �c�9� ON s �9 zp O a .� 'a 9 > df �FF� u.h a�Hill r- 54 12 Fiscal General Year Government 1980-81 $ 895,495 1981-82 1,046,829 1982-83 1,108,865 1983-84 1,195,297 1984-85 1,245,404 1985-86 1,588,719 1986-87 1,682,637 1987-88 1,903,558 1988-89 2,074,748 1989-90 2,827,369 CITY OF SAN JUAN CAPISTRANO General Governmental Expenditures by Function (1) Last Ten Fiscal Years (1) Includes expenditures from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). 55 Capital Public Community Public Improve- Debt Works Services Safety ments Service Total $ 1,773,487 $ 513,371 $ 599,943 $ 5,360,969 $429,230 $ 9,572,495 1,759,083 595,260 703,584 3,052,359 544,997 7,702,112 1,972,074 631,694 761,008 2,296,704 507,420 7,277,765 2,146,625 765,255 833,113 953,482 507,579 6,401,351 2,053,144 1,142,481 880,603 402,078 476,990 6,200,700 2,589,286 1,374,353 956,248 879,869 442,879 7,831,354 2,677,218 1,648,001 1,098,654 2,652,675 408,933 10,168,118 2,943,597 1,908,729 1,391,784 4,229,831 663,735 13,041,234 3,061,955 2,192,711 1,658,972 5,194,487 645,310 14,828,183 3,580,804 3,187,603 1,938,221 2,111,245 646,077 14,291,319 (1) Includes expenditures from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). 55 Y4 CITY OF SAN JUAN CAPISTRANO General Governmental Revenues by Source (1) Last Ten Fiscal Years Special (1) Includes revenues from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). 56 Assessments Licenses, Fees Fines and Fiscal Year Taxes Levied and Permits Forfeitures 1980-81 $ 2,004,663 $ 841,668 $ 1,597,602 $ 101,631 1981-82 2,209,784 714,000 1,184,241 85,038 1982-83 2,376,282 686,000 939,899 63,784 1983-84 2,936,861 658,029 1,070,211 70,654 1984-85 3,130,436 699,148 1,230,943 92,958 1985-86 3,373,522 602,000 1,774,680 82,100 1986-87 3,977,346 574,000 2,419,342 117,868 1987-88 5,352,208 620,493 3,757,923 183,782 1988-89 6,348,374 610,353 3,051,532 210,495 1989-90 6,691,298 452,741 3,062,865 244,160 (1) Includes revenues from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). 56 57 158 Charges Interest Inter- for Current and Rental governmental Services Other Total $ 1,002,402 $ 809,474 S 260,369 $524,263 $ 7,142,072 977,977 773,967 301,006 199,150 6,445,163 631,164 1,256,858 224,864 535,232 6,714,083 5822,540 775,373 359,987 602,726 7,056,381 652,955 431,829 316,882 514,456 7,069,607 739,629 1,114,855 674,406 909,966 9,271,158 1,240,443 2,196,934 1,225,993 755,087 12,507,013 1,086,110 1,984,932 176,521 480,187 13,642,156 1,074,230 557,406 210,584 228,534 12,291,508 1,300,994 912,763 321,633 207,590 13,194,044 57 CITY OF SAN JUAN CAPISTRANO Property Tax Levies and Collections Last Ten Fiscal Years Data Sources: (1) Orange County Assessor's Office. (2) Orange County Office of Auditor -Controller. m Percent Delinquent Total Current Tax of Levy Tax Col- Total Tax Fiscal Year Tax Levy Collections Collected lections Collections 1980-81 $ 807,974 $ 774,228 96% $ 18,052 $ 792,280 1981-82 916,717 854,352 93 28,530 882,882 1982-83 1,104,545 1,044,024 95 33,404 1,077,428 1983-84 1,231,476 1,177,773 96 52,411 1,230,184 1984-85 1,318,378 1,232,484 93 52,840 1,285,324 1985-86 1,441,414 1,374,468 95 48,777 .1,423,245 1986-87 1,768,510 1,687,980 95 119,551 1,807,531 1987-88 1,853,210 1,777,073 96 75,946 1,853,019 1988-89 1,977,213 1,920,810 97 59,636 1,980,446 1989-90 2,329,350 2,221,913 95 44,691 2,266,604 Data Sources: (1) Orange County Assessor's Office. (2) Orange County Office of Auditor -Controller. m Percent of Percent of Total Tax Outstanding Delinquent Collections Delinquent Taxes to to Tax Levy Taxes Tax Levy 98% $ 21,955 3% 96 22,416 2 98 51,817 5' 100 51,265 .4 97 85,894 7 99 66,946 5 102 80,530 5 100 76,137 4 100 56,403 3 97 107,437 5 59 nub CITY OF SAN JUAN CAPISTRANO Assessed Valuations (before redevelopment increment deduction) Source: California Municipal Statistics, Inc. .o Local Secured Utilijy Unsecured Total 1986-87 $1,181,503,617 $44,054,420 $51,112,827 $1,276,670,864 1987-88 1,269,905,554 48,654,420 58,154,763 1,376,714,737 1988-89 1,391,819,121 1,431,619 57,109,487 1,450,360,227 1989-90 1,686,223,238 1,396,335 64,976,006 1,752,596,579 1990-91 1,994,277,179 1,368,996 159,819,818 2,155,465,993 Source: California Municipal Statistics, Inc. .o CITY OF SAN JUAN CAPISTRANO Property Tax Rates - All Overlapping Governments (1) (Per $100 of Assessed Value) Last Ten Fiscal Years City of San Juan Capistrano - Debt Service Orange County - General Orange County Building Authorities Orange County Flood Control District Metropolitan Water District - Debt Service Capistrano Valley Water District - Debt Service Capistrano Valley Water District. Zone #1 Capistrano Valley Water District, Zone #2 Capistrano Valley Water District, Zone #3 Moulton Niguel Water District - Debt Service Moulton Niguel Water District, I.D. #1 Tri -Cities Municipal Water District - Debt Service Capistrano Beach Sanitary District - Debt Service Saddleback Community College District - Debt Service Capistrano Unified School District - Debt Service Total Overlapping Governments (1) Orange County Assessor 61 2 1980-81 1981-82 1982-83 $ .0625 $ .0625 $ .0625 1.000 1.000 1.000 .0005 .0005 .0004 .0033 .0027 .0024 .0445 .0402 .0188 .1490 .1262 .0162 .0108 .0088 .0068 .0964 .0805 .0769 .0186 .0175 .0138 .2006 .2062 .0432 .1388 .1595 .1588 .0286 .0282 .0247 .0143 .0083 .0058 .0049 .0039 .0033 .1681 .1149 .0663 $ 1.9409 $ 1.8599 $ 1.4999 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 $ .0625 $ .0625 $ .0625 $ .0625 $ .0625 $ .0625 $ .0031 1.000 1.000 1.000 1.000 1.000 1.000 1.000 .0004 .0003 .0003 .0002 .0002 .0002 .0002 .0021 .0018 .0016 .0014 .0011 .0011 .0009 .0049 .0174 .0181 .0162 .0113 .0110 .0132 .0133 .0114 .0104 .0100 .0087 .0079 .0059 .0059 .0050 .0042 .0016 - .0309 0022 .0558 .0441 .0431 .0395 .0033 .0309 .0129 .0121 .0104 .0092 .0087 .0073 .0070 .0056 .0390 .0334 .0295 .0456 .0236 .0194 .0138 .1988 .1488 .1601 .1329 .1986 .1688 .0879 .0206 .0177 .0208 .0174 .0140 .0134 - .0054 - - - - - - .0032 .0024 .0022 .0019 .0012 .0197 - .0399 .0351 .0336 .0341 .0239 .0239 .0183 $ 1.4639 $ 1.3903 $ 1.3956 $ 1.3720 $ 1.3547 $ 1.3671 $ 1.1640 62 CITY OF SAN JUAN CAPISTRANO TEN LARGEST LOCALLY SECURED TAXPAYERS Name 1990-91 Assessed Valuation LUSK COMPANY 24,808,440 AMINTA LIMITED 18,553,565 PACIFIC POINTE PARTNERS 14,816,214 SAN JUAN CREEK ASSOCIATES 14,556,000 CAPISTRANO ENTERPRISES 14,011,797 MARBELLA DEVELOPMENT CO. 13,614,291 WLBD SAN JUAN CAPISTRANO 11,273,082 THE PRICE CO. 9,675,379 FRANCISCAN PLAZA 8,456,162 CAPO BUSINESS PLAZA 7,378,884 63 d CITY OF SAN JUAN CAPISTRANO 4 Special Assessment Collections Last Nine Fiscal Years Note: Special assessment bonds were issued in 1980 in the principal amount of $5,299,266. Property owners in the Improvement District 78-3 are assessed each year in the amount necessary to meet interest and principal payments on these bonds, which mature to 1996. 64 Current Current Ratio of Total Assessments Assessments Collections to Outstanding Fiscal Year Due Collected Amounts Due Assessments 1981-82 $744,258 $744,258 1000/0 $ - 1982-83 714,000 714,000 100 - 1983-84 686,000 638,664 93 47,336 1984-85 658,000 595,190 90 62,810 1985-86 596,554 596,354 99 200 1986-87 602,000 601,600 99 400 1987-88 574,000 573,600 99 400 1988-89 538,459 538,459 100 - 1989-90 484,413 484,213 99 200 Note: Special assessment bonds were issued in 1980 in the principal amount of $5,299,266. Property owners in the Improvement District 78-3 are assessed each year in the amount necessary to meet interest and principal payments on these bonds, which mature to 1996. 64 CITY OF SAN JUAN CAPISTRANO 1990-91 Assessed Valuation: $1,985,692,049 (after deducting $169,773,944 redevelopment tax allocation increment) DIRECT AND OVERLAPPING BONDED DEBT: % Applicable Debt 5/1/91 Orange County 1.406% $ 19,262 Orange County Building Authorities 1.406 2,758,477 Orange County Flood Control District 1.406 76,978 Metropolitan Water District 0.287 2,009,057 Municipal Water District of Orange County Water Facilities Corporation 2.164 1,350,336 Orange County Waterworks District #4. 91.263 1,533,218 Orange County Waterworks District #4, Zone #2 100• 215,000 Orange County Waterworks District #4, Zone #3 99.824 171,697 Capistrano Beach Sanitary District and Certificates of Participation Various 18,684 Moulton -Niguel Water District and Certificates of Participation 7.836 14,911 Saddleback Community College District Certificates of Participation 4.001 1,025,856 ified School District (Various issues) 10.903-10.936 877,716 City of San Juan Capistrano 100. 14,045,000 (1) City of San Juan Capistrano 1915 Act Bonds 100. 1,750,000 TOTAL GROSS DIRECT AND OVERLAPPING BONDED DEBT $25,866,192 (2) Less: MWDOC Water Facilities Corporation (100% self-supporting) 1,350,336 Moulton -Niguel Water District Certificates of Participation (100% self-supporting)�4 8 TOTAL NET DIRECT AND OVERLAPPING BONDED DEPT $24,511,052 (1) Excludes tax allocation bonds. (2) Excludes tax and revenue anticipation notes, revenue and mortgage revenue bonds and non -bonded capital lease obligations. Ratios to Assessed Valuation: Direct Debt 0.71% Total Gross Debt 1.30% Total Net Debt 1.23% STATE SCHOOL BUILDING AID REPAYABLE AS OF 6/30/90: $42,736 YV:(S4W) Source: California Municipal Statistics, Inc. 65 Assessed value Plus exempt property Total Assessed Value CITY OF SAN JUAN CAPISTRANO Computation of Legal Debt Margin June 30, 1990 Debt limit —15% of total assessed value Amount of debt applicable to debt limit Legal Debt Margin $ 1,753,051,000 44,596,959 $ 1,797,649,953 $ 269,647,493 $ 269,647,493 Fiscal Popula- Year tion 1980-81 19,679 1981-82 20,294 1982-83 20,880 1983-84 21,380 1984-85 22,338 1985-86 22,478 1986-87 23,727 1987-88 24,390 1988-89 24,315 1989-90 25,268 CITY OF SAN JUAN CAPISTRANO Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capita Last Ten Fiscal Years Assessed Value 546,721,000 672,710,000 817,978,000 940,289,000 1,001,590,000 1,109,682,000 1,211,858,000 1,281,565,000 1,340,449,000 1,753,051,000 67 Ratio of Net Bond- Net ed Debt Bonded General Less Debt Net to Net Debt Bonded Service Bonded Assessed per Debt Fund Debt Value Capita 630,000 201,101 428,899 .00078 22 570,000 161,338 408,662 .00060 20 510,000 127,926 382,074 .00047 18 445,000 99,048 345,952 .00037 16 375,000 74,506 300,494 .00030 14 305,000 56,451 248,549 .00022 11 235,000 50,315 184,685 .00015 8 160,000 53,220 106,780 .00008 4 80,000 63,033 16,967 .00001 .7 - 40,247 - .00000 .0 67 (1) Includes expenditures from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). M CITY OF SAN JUAN Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures(1) Last Ten Fiscal Years Ratio of Debt Service Total Expenditures to Debt Service Total General Total General Fiscal Year Expenditures Expenditures Expenditures 1980-81 $429,230 $ 9,572,495 .0096 1981-82 544,997 7,702,112 .0119 1982-83 507,420 7,277,765 .0123 1983-84 507,579 6,855,920 .0270 1984-85 476,900 6,200,700 .0195 1985-86 442,879 7,831,354 .0151 1986-87 408,933 10,168,118 .0113 1987-88 663,735 12,461,234 .0067 1988-89 645,310 14,288,183 .0059 1989-90 646,077 14,291,319 .0452 (1) Includes expenditures from General, Special Revenue, Debt Service, and Capital Projects Funds (excluding the Redevelopment Agency Debt Service and Capital Projects Funds and the Community Housing Corporation Special Revenue Fund). M Construction Activity The following table is a five-year summary of the valuation of building permits issued by the city City of San Juan Capistrano Building Permit Valuation (Valuation in Thousands of Dollars) 1987 1988 1989 1990 19911 Residential New Single -Dwelling New Multi -Dwelling Additions, Alterations Total Residential Non-residential New Commercial New Industrial Other Additions, Alterations Total Non-residential Total Valuation Number of New Dwelling Units Single -dwelling Multi -dwelling Total Units 36,347 54,521 36,901 27,908 NA. 11,252 7,715 369 0 N.A. _ 359 1.091 1.542 4.363 N.A. 47,958 63,327 38,812 32,271 2,095 3,178 21,279 17,692 7,396 NA. 1,567 0 0 0 NA. 869 2,352 1,218 900 NA. 563 412 1.409 N.A. 6,177 24,043 70,319 11,116 3,339 54,135 87,370 59,131 43,387 5,434 201 251 184 75 3 M -0 4 A A 292 316 188 75 3 As of April, 1991. Source: Building Permit Summary - California Cities and Counties, published by the Construction Industry Research Board, Burbank, CA Utilities Water is supplied by the Capistrano Valley Water District. San Diego Gas & Electric supplies electric power while Southern California Gas Company provides natural gas. The City has a contract with Sclag Disposal to provide for trash disposal. Telephone service is available through Pacific Bell and cable television is available through Dimension Cable. 1_71 CITY OF SAN JUAN CAPISTRANO Miscellaneous Statistics June 30, 1990 Date of incorporation .............................................. 1961 Form of Government ............................................. Council/Manager Area.......................................................... 12.5square miles Population..................................................... 25.268 Fire protection ................................................... County of Orange Police protection ................................................. County of Orange Sewers........................................................58.18 miles Hard surface streets .............................................. 47.17 miles Building permits issued ............................................ 911 Employees: Classified.................................................... 64 Exempt...................................................... 80 Dwelling units history: 1972 ........................................................2,100 1974 ........................................................3,800 1976 ........................................................5,515 1978 ........................................................6,591 1980 ........................................................7,175 1982 ........................................................8,011 1984 ........................................................8,360 1986 ........................................................8,830 1988 ........................................................9.127 1990 ........................................................9,216 Dwelling units by type, 1989-90 Single family .................................................. 7,984 Townhouses, apartments ........................................ 563 Mobilehomes .................................................1,015 Data Source: City Departments of Community Planning and Development and Engineering. Fro APPENDIX A CITY OF SAN JUAN CAPISTRANO ANNUAL FINANCIAL AND COMPLIANCE REPORT JUNE 30, 1990 1744 SAN JUAN CAPISTRANO CO1vIMUNITY REDEVELOPMENT AGENCY Annual Financial and Compliance Report June 30, 1990 Moreland &�aaoca . �• CERTMED PUBLIC ACCOUNTANTS „l SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY JUNE 30, 1990 TABLE OF CONTENTS FINANCIAL SECTION Page Independent Auditors' Report General Purpose Financial Statements: - Combined Balance Sheet - All Fund Types and Account Groups - Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types - Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - All Governmental Fund Types Votes to Financial Statements Combining and Individual Fund Financial Statements: Special Revenue Funds - Combining Balance Sheet 19 - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 20 - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - HCD Los Rios Housing Special Revenue Fund 21 - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - RV Storage Facility Special Revenue Fund 22 - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Capistrano Depot Restaurant Special Revenue Fund 23 Capital Projects Fund Accounts - Combining Balance Sheet 24 - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 25 - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Redevelopment Projects Capital Projects Account 26 - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - Tax Allocation Note Capital Projects Account 27 COMPLIANCE SECTION Independent Auditors' Compliance Report 29 Moreland &�eoctia , Jnrl 610 NEWPORT CENTER ORNE $ 2660 1 NEWPORT BEACH, CALIFORNIA 92660 CERTIFIED PUBIC ACCOUNTANTS (7ta) 760-9788 December 12, 1990 The Board of Directors San Juan Capistrano Community Redevelopment Agency Independent Auditors' Report We have audited the general purpose financial statements of the San Juan Capistrano Community Redevelopment Agency as of and for the year ended June 30, 1990, as listed in the table of contents. These financial statements are the responsibility of the San Juan Capistrano Community Redevelopment Agency management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the San Juan Capistrano Community Redevelopment Agency at June 30, 1990, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The combining and individual fund financial statements listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the San Juan Capistrano Community Redevelopment Agency. The information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY -1177 Combined Balance Sheet - Ail Fund Types and Account Groups June 30, 1990 Assets Cash and investments (Note 3) Cash and investments with fiscal agents (Notes 3 and 5) Taxes receivable Interest receivable Accounts receivable Due from other funds Advances to other funds Due from other governments Deposits Fixed assets held for resale Property, buildings and equipment, at cost (Note 4) Amount available for retirement of long-term debt Amount to be provided for retirement of long-term debt Total Assets Liabilities and Fund Equity Liabilities: Accounts payable Deposits Due to other funds Advances from other funds Due to other government agencies Bond anticipation note payable Contracts payable (Note 5) Notes payable (Note 5) Tax allocation notes payable (Note 5) Cooperation agreement (Note 5) Total Liabilities Fund Equity: Investment in general fixed assets Fund Balances: Reserved for debt service (Note 5) Reserved for fixed assets held for resale Reserved for long-term advances Designated for capital projects Unreserved, undesignated Total Fund Equity Total Liabilities and Fund Equity See Accompanying Notes to Financial Statements. 2 Governmental Fund Types Special Debt Capital Revenue Service Projects $ 6,102 $ 1,943,050 $ 880,897 51,210 5,554 57,031 4,680 4,876 192 724,989 174,400 102,313 1,123,280 10,000 8,651,568 S 123,095 S 942,537 $ 12,674,510 $ 4,148 S 188,279 $ 396,920 12,300 8,500 35,146 689,843 174,400 3,307 229,301 878,122 405,420 178,125 8,651,568 174,400 3,443,122 (106,206) (113,710) (106,206) 64,415 12,269,090 $ 123,095 $ 942,537 $ 12,674,510 Account Groups General General Long - Fixed Assets Term Debt S 4,245,300 $ 64,415 28,396,213 $4,245,300 S 28,460,628 $ 1,423,065 17,127,563 6,250,000 3,660,000 28,460,628 S4,245,300 4,245,300 $ 4,245,300 $ 28,460,628 Totals (Memorandum Only) 1990 1989 S 1,949,152 S 1,273,083 880,897 772,520 51,210 75,909 62,585 52,563 9,748 41 724,989 18,621 174,400 78,000 1,225,593 1,015,286 10,000 13,822 8,651,568 8,576,719 4,245,300 4,245,300 64,415 890,457 28,396,213 18,269,383 $ 46,446,070 S 35,281,704 $ 589,347 $ 543,335 20,800 36,579 724,989 18,621 174,400 78,000 3,307 15,702 16,472,599 6,000,000 1,423,065 1,792,405 17,127,563 7,457,435 6,250,000 6,250,000 3,660,000 3,660,000 29,973,471 25,852,077 4,245,300 4,245,300 178,125 890,457 8,651,568 8,576,719 174,400 78,000 3,443,122 (219,916) (4,360,849) 16,472,599 9,429,627 $ 46,446,070 S 35,281,704 Cl SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combined Statement of Revenues, Expenditures, and Changes t, in Fund Balances - All Governmental Fund Types For the Year Ended June 30, 1990 Revenues: Taxes Intergovernmental Interest and rental income Restaurant sales Other income Total Revenues Expenditures: Current: Administration Maintenance and operations Professional services Capital expenditures Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Proceeds from cooperation agreement Proceeds from sale of property Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances, (Deficit) Beginning Fund Balances, (Deficit) Ending See Accompanying Notes to Financial Statements. 4 Special Debt Capital Revenue Service Projects S 1,471,702 $ 114,813 450,489 S 77,843 128,115 82,388 316,572 355,806 378 8,203 599,112 2,004,579 402,618 540,938 251,661 481,594 356,150 1,247,540 464,494 2,033,702 352,540 540,938 3,102,397 2,085,284 58,174 (1,097,818) (1,682,666) 64,860 9,700,422 74,360 206,916 145,341 (225,341) (201,276) (150,981) 271,776 9,644,487 (92,807) (826,042) 7,961,821 (13,399) 890,457 4,307,269 $ (106,206) $ 64,415 S 12,269,090 Totals (Memorandum Only) 1990 1989 S 1,471,702 S 935,375 643,145 303,889 527,075 527,535 355,806 822,406 8,581 92,674 3,006,309 2,681,879 733,255 433,996 540,938 963,098 356,150 663,876 1,247,540 5,961,822 464,494 236,112 2,033,702 1,538,991 352,540 5,728,619 9,797,895 (2,722,310) (7,116,016) 9,765,282 1,268,137 3,660,000 3,747,387 426,617 1,443,956 (426,617) (1,443,956) 9,765,282 8,675,524 7,042,972 1,559,508 5,184,327 3,624,819 S 12,227,299 S 5,184,327 E I 181 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combined Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - All Governmental Fund Types For the Year Ended June 30, 1990 Revenues: Taxes Intergovernmental Interest and rental income Restaurant sales Other income Total Revenues Expenditures: Current: Administration Maintenance and operations Professional services Capital outlay Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances, Beginning Fund Balances (Deficit), Ending See Accompanying Notes to Financial Statements. 6 Special Revenue Variance Favorable Budget Actual (Unfavorable) $ 117,000 117 nnn 27,000 $ 114,813 128,115 355,806 97a SQQ 1151 540,938 $ 114,813 11,115 355,806 378 482,112 (513,938) 27,000 540,938 (513,938) 90,000 58,174 (31,826) 74,360 74,360 (95,000) (225,341) (130,341) (95,000) (150,981) (55,981) (5,000) (92,807) (87,807) (13,399) (13,399) $ (18,399) S (106,206) 5 (87,807) Budget S 965,000 Debt Service Actual $ 1,471,702 182,E Capital Projects Variance Variance Favorable Favorable (Unfavorable) Budget Actual (Unfavorable) S 506,702 450,489 450,489 $ 2,480,000 S 77,843 S (2,402,157) 82,388 82,388 250,000 316,572 66,572 8,203 8,203 965,000 2,004,579 1,039,579 2,730,000 402,618 (2,327,382) 159,000 251,661 (92,661) 423,400 481,594 (58,194) 872,000 356,150 515,850 3,867,000 1,247,540 2,619,460 1,690,600 464,494 1,226,106 1,636,550 2,033,702 (397,152) 352,540 (352,540) 3,486,150 3,102,397 383,753 5,162,400 2,085,284 3,077,116 (2,521,150) (1,097,818) 1,423,332 (2,432,400) (1,682,666) 749,734 64,860 64,860 4,000,000 9,700,422 5,700,422 2,521,150 206,916 (2,314,234) 15,000 145,341 130,341 (2,441,150) (201,276) 2,239,874 2,521,150 271,776 (2,249,374) 1,573,850 9,644,487 8,070,637 (826,042) (826,042) (858,550) 7,961,821 8,820,371 890,457 890,457 4,307,269 4,307,269 $ 890,457 S 64,415 $ (826,042) S 3,448,719 $ 12,269,090 S 8,820,371 (Continued) 7 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combined Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - All Governmental Fund Types (Continued) For the Year Ended June 30, 1990 Revenues: Taxes Intergovernmental Interest and rental income Restaurant sales Other income Total Revenues Expenditures: Current: Administration Maintenance and operations Professional services Capital outlay Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balance, Beginning Fund Balance, Ending See Accompanying Notes to Financial Statements. 8 Totals (Memorandum Only) Variance Favorable Budget Actual (Unfavorable) $ 965,000 S 1,471,702 S 506,702 2,480,000 643,145 (1,836,855) 367,000 527,075 160,075 355,806 355,806 8,581 8,581 3,812,000 3,006,309 (805,691) 582,400 27,000 872,000 3,867,000 1,690,600 1,636,550 8,675,550 733,255 540,938 356,150 1,247,540 464,494 2,033,702 352,540 5,728,619 (4,863,550) (2,722,310) 4,000,000 2,536,150 (2,536,150) 4,000,000 (863,550) 9,765,282 426,617 (426,617) 9,765,282 7,042,972 5,184,327 5,184,327 (150,855) (513,938) 515,850 2,619,460 1,226,106 (397,152) (352,540) 2,946,931 2,141,240 5,765,282 (2,109,533) 2,109,533 5,765,282 7,906,522 $ 4,320,777 $ 12,227,299 S 7,906,522 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY 184 Notes to Financial Statements June 30, 1990 1. Summary of Significant Accounting Policies Description of Funds and Account Groups The accounts of the Agency are organized on the basis of funds and account groups as described below: Govemmental Funds: The Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for specific purposes. The Agency's special revenue funds relate to the operations of the RV Storage Facility, the Los Rios Housing Area and the Capistrano Depot Restaurant. The Debt Service Fund is used to account for the accumulation of resources for, and the payment of principal, interest and related costs of tax allocation bonds, advances from the City, contracts and notes payable. The Capital Projects Fund is used to account for the financial resources used in developing the project area as well as the administrative expenditures incurred in sustaining Agency activities. Account Groups: The General Fixed Assets Account Group is used to account for capital assets of the RV Storage Facility, the Los Rios Housing Area, and the Capistrano Depot Restaurant. The General Long Term Debt Account Group is used to record the outstanding principal balance of the Agency's long-term debt obligations. Basis of Accountin Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The governmental funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. An exception to this general rule is principal and interest on general long-term debt which is recognized when due. 1 85 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) - June 30, 1990 Aeencv Financial Reporting In conformance with GASB Cod. Sec. 2100, "Defining the Governmental Reporting Entity," the Agency's financial activities will be included with financial activities of the City of San Juan Capistrano for financial reporting purposes. Memorandum Only Totals and Comparative Data Columns in the accompanying financial statements captioned "Totals (Memorandum Only)" are not necessary for a fair presentation of the financial statements in accordance with generally accepted accounting principles, but are presented as additional analytical data. Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the Agency's financial position and operations. However, comparative (i.e., presentation of prior year totals by fund type) data have not been presented in each of the statements since their inclusion would make the statements unduly complex and difficult to read. Certain reclassifications have been made to the prior year data to conform to the current year presentation. Investments The Agency's investments are stated at cost, which approximates market value (see Note 3). General Fixed Assets General fixed assets are recorded as expenditures in the Capital Projects Fund and capitalized in the General Fixed Assets Account Group at cost. No depreciation is recorded on general fixed assets. Fixed Assets Held for Resale Fixed assets acquired by the Agency and held for resale are recorded at cost unless market value is determined to be below cost. Overhead Expense Allocations The California Community Redevelopment Law authorizes a city to allocate to the Agency such salaries and overhead expenses as the city deems necessary. Certain expenditures in the accompanying combined statements represent allocations from the City. 10 SAM JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY y Notes to Financial Statements (Continued) 1 86 June 30, 1990 Budgetary Data The Agency adopts an annual budget prepared on the modified accrual basis for all of its governmental funds. The Executive Director is required to prepare and submit to the Agency Board of Directors the annual budget of the Agency and administer it after adoption. Any revisions that alter the total appropriations of any fund must be approved by the Board of Directors. Prior year appropriations lapse unless they are encumbered at year end or reappropriated through the formal budget process. Total expenditures may not legally exceed total appropriations. 2. History and Organization The San Juan Capistrano Community Redevelopment Agency was officially established in July 1983 with the adoption of Ordinance No. 488 by the San Juan Capistrano City Council pursuant to the California Community Redevelopment Law, now codified as Part 1, Division 24, of the State of California Health and Safety Code. The Agency is a component unit of the City of San Juan Capistrano, California, as the City Council approves the Agency's budget and provides staffing to the Agency. The Agency has the broad authority to acquire, rehabilitate, develop, administer and sell or lease property. Additionally, it has the right of eminent domain to facilitate acquisition of property. The principal objectives of the Agency are to revitalize and upgrade the Project Area by eliminating and preventing the conditions of blight and deterioration in this area. The Agency proposes to eliminate such conditions through rehabilitation, land acquisition, site occupant relocation, land disposition for private development, and installation of public improvements within and serving the Project Area. 3. Cash and Investments Cash and investments at June 30, 1990 consisted of the following: Demand accounts (bank balances) $504,722 Less outstanding warrants 385,570 Book balance $119,152 Local Agency Investment Fund 1,830,000 Cash and investments with fiscal agent 880.897 Total Cash and Investments 8 0.04 11 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) . June 30, 1990 The Agency follows the practice of pooling cash and investments of all funds except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on cash balances. Interest income from cash and investments of funds excluded from pooled cash is credited directly to the related fund. Authorized Deposits/Investments Under provision of the Agency's investment policy, and in accordance with Section 53601 of the California Government Code, the Agency may deposit and invest in the following: Securities of the U.S. Government, or its agencies Certificates of Deposit (or Time Deposits) Bankers' Acceptances Negotiable Certificates of Deposit Commercial Paper Local Agency Investment Fund demand deposits (State Pool) Repurchase Agreements Passbook Savings Account demand deposits Mutual Funds Medium -Term Corporate Notes Although the Agency's investment policy does not preclude the use of repurchase agreements, the Agency did not utilize this type of investment at any time during the year. Pooled Deposits/Credit Risk The California Government Code requires California banks and savings and loan associations to secure an Agency's deposits by pledging government securities as collateral. The market value of pledged securities must equal at least 110% of an Agency's deposits. California law also allows financial institutions to secure Agency deposits by pledging first trust deed mortgage notes having a value of 150% of an Agency's total deposits. The Agency may waive collateral requirements for deposits which are fully insured up to $100,000 by federal depository insurance. 12 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 T :.. In accordance with GASB Statement 3, deposits are classified as to credit risk by three categories as follows: Category 1: Insured or collateralized with securities held by the Agency or by its agent in the Agency's name. Category 2: Collateralized with securities held by the pledging financial institution's trust department or agent in the Agency's name. Category 3: Uncollateralized. At June 30, 1990, $106,103 of demand accounts were insured by federal depository insurance, and therefore in Category 1. The remaining balance of 5398,619 was in Category 2. Credit Risk Catrving Amount and Market Value of Pooled Investments Pooled investments made by the Agency are summarized below. The investment securities that are represented by specific identifiable investment securities are classified as to credit risk by three categories as follows: Category 1: Insured or registered or securities held by the Agency or its agent in the Agency's name. Category 2: Uninsured and unregistered with securities held by the counterparty's trust department or agent in the Agency's name. Category 3: Uninsured and unregistered with securities held by the counterparty's trust department or agent but not in the Agency's name. At June 30, 1990 all of the Agency's pooled investments were in the Local Agency Investment Fund which is not subject to categorization. Cash and investments with the fiscal agent totaling $880,897 (which approximates market value) are invested in Pacific Horizon Fund, which is considered Category 3. 13 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 4. Changes in General Fixed Assets A summary of changes in General Fixed Assets follows: 5. Lone -Term Debt Contracts Pavable At June 30, 1990, contracts payable of $1,423,065 represents unsecured amounts payable to the City (5817,706) and the Capistrano Valley Water District ($605,359). The City and the District have entered into cooperation agreements with the Agency whereby the City and the District have deferred receipt of their fees for site development from developers in the Redevelopment Project Area and have requested such developers to pay the Agency these fees instead. The deferred fees plus accrued interest at 12% from the time the fee is payable will be repaid to the City and the District when the Agency determines it has sufficient funds to do so. At June 30, 1990, unrecorded accrued interest relating to the City contract was $1,064,885. Notes Pavable The Agency has entered into various borrowing agreements with developers for the purpose of financing property acquisitions for subsequent sale or lease to the developer. These borrowings are recorded as notes payable and are further described below. In addition, the Agency borrowed $9,540,378 during fiscal year 1989-90 from the City of San Juan Capistrano, at 9% interest to be paid on a quarterly basis. The note is payable from future tax increments as funds become available. 14 Balance Balance July 1. 1989 Additions Deletions June 30. 1990 Land 52757,628 $2757,628 Building 956,411 956,411 Machinery and Equipment 1,261 1�261 Other improvements 530.000 530.000 Total 54245300 S 245.300 5. Lone -Term Debt Contracts Pavable At June 30, 1990, contracts payable of $1,423,065 represents unsecured amounts payable to the City (5817,706) and the Capistrano Valley Water District ($605,359). The City and the District have entered into cooperation agreements with the Agency whereby the City and the District have deferred receipt of their fees for site development from developers in the Redevelopment Project Area and have requested such developers to pay the Agency these fees instead. The deferred fees plus accrued interest at 12% from the time the fee is payable will be repaid to the City and the District when the Agency determines it has sufficient funds to do so. At June 30, 1990, unrecorded accrued interest relating to the City contract was $1,064,885. Notes Pavable The Agency has entered into various borrowing agreements with developers for the purpose of financing property acquisitions for subsequent sale or lease to the developer. These borrowings are recorded as notes payable and are further described below. In addition, the Agency borrowed $9,540,378 during fiscal year 1989-90 from the City of San Juan Capistrano, at 9% interest to be paid on a quarterly basis. The note is payable from future tax increments as funds become available. 14 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 M. During 1987, the Agency entered into a development agreement. As part of the agreement the Agency is to obtain a loan from the developer in the amount of $5,107,517 at an 8.25% interest rate to be used to acquire a site; build certain improvements, pay development fees and pay for an environmental impact report. As of June 30,1990,$5,107,517 of proceeds were effectively received relating to this agreement. The loan is payable in six-month intervals over 23 years from the developer's percentage of applicable State sales and use tax revenues arising from businesses and activities conducted at the site being developed. The payment period begins when the site becomes operational. In the event the developer's share of applicable State sales and use tax revenues is not sufficient to retire the outstanding principal and accrued interest after 23 years, then the remaining unpaid portions shall be deemed forgiven. The site became operational in December 1988. 15 Balance 13ala=i July 1.1989 Additions Deletions June 30.1990 $54000,12% note due in 1995 $ 176,292 $21,724 $ 154,568 $400,000,10% note due October 1994 400,000 400,000 $400,000,10% note due October 1994 400,000 400,000 $200,000 note, interest at bank's prime, due April 1991 200,000 200,000 $64,OOQ 12% note due November 1989 8570 8,570 $325,100,7% note due October 1996 325,100 325,100 55,107517, 825% note (see additional information below) 4,947,473 $ 160,044 5,107517 $9540378, 9% note due on demand 9540378 9540378 $1,000,0001090 note due in 29 years or upon death of holder but not in less than sic years 1.000.000 1.000.000 Total 7457.435 9.700.422 530.29417127563 During 1987, the Agency entered into a development agreement. As part of the agreement the Agency is to obtain a loan from the developer in the amount of $5,107,517 at an 8.25% interest rate to be used to acquire a site; build certain improvements, pay development fees and pay for an environmental impact report. As of June 30,1990,$5,107,517 of proceeds were effectively received relating to this agreement. The loan is payable in six-month intervals over 23 years from the developer's percentage of applicable State sales and use tax revenues arising from businesses and activities conducted at the site being developed. The payment period begins when the site becomes operational. In the event the developer's share of applicable State sales and use tax revenues is not sufficient to retire the outstanding principal and accrued interest after 23 years, then the remaining unpaid portions shall be deemed forgiven. The site became operational in December 1988. 15 q4kAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 Tax Allocation Notes Pavable During August 1986, the Agency issued $6,250,000 of tax allocation notes with an interest rate of 5.7%. Interest is payable semi-annually at February 1 and August 1 of each year beginning in August of 1987. The entire principal balance is due August 1, 1991. As part of the note agreement, the Agency is required to maintain $178,125 (one-half year's interest) with an independent agency. This money is to be used for interest payments should tax revenues be insufficient to make scheduled interest payments. Cooperation Agreement At June 30, 1990, the Cooperation Agreement payable of $3,660,000 represents an amount payable from the Community Redevelopment Agency to the Capistrano Unified School District. In May, 1989, the Agency entered into an agreement to purchase real property from the Capistrano Unified School District. The Agency's consideration for this transaction was an agreement to construct a gymnasium and swimming pool at Capistrano Valley High School. The cost of these improvements is estimated at $3,660,000. The construction is scheduled over the next three fiscal years. The land was subsequently sold to the City for $3,777,537, which represents costs already incurred for the gymnasium plus the future obligation of $3,660,000. The following is a summary of the changes in the General Long -Term Debt Account Group for the year ended June 30, 1990: Contracts payable Notes payable Tax allocation notes payable Cooperation agreement Balance New Debt July 1• 1989 I $ 1,792,405 $ 64,860 7,457,435 9,700,422 6,250,000 $434,200 $ 1,423,065 30,294 17,127,563 6,250,000 3,660,000 Total ..4$2&460,628 16 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 192 The annual requirements to amortize all debt outstanding in the General Long -Term Debt Account Group, excluding contracts payable and the cooperation agreement as of June 30, 1990, including interest payments of $27,407,678 are as shown below: 6. Commitments and Contingencies A. The Agency is the guarantor for $138,750 of debt obtained by the San Juan Capistrano Community Housing Corporation. The underlying debt is scheduled to mature by March 1991. B. In December 1987 the Agency entered into an owner participation agreement with Franciscan Plaza Investment Group (the Group) whereas the Group is to develop a site by constructing a parking facility and other public improvements and the Agency is to rent the facility at the completion of the project at an annual base rent of $1 for fifty five years and the following supplemental rent for the first three rental periods. Rental period Supplemental rent 1 $312,540 2 281,271 3 250.024 $843.835 The project was completed in December 1989. 17 Tax Allocation Year Notes Notes Ending Payable Payable Total 1991 $ 1,914,394 $ 356,250 $ 2,270,644 1992 1,699,393 6,428,125 8,127,518 1993 1,699,393 1,699,393 1994 1,699,393 1,699,393 1995 2,459,393 2,459,393 Thereafter 34.528.900 34.528.900 Total $44.000.866 $6.784.375 550.785.241 6. Commitments and Contingencies A. The Agency is the guarantor for $138,750 of debt obtained by the San Juan Capistrano Community Housing Corporation. The underlying debt is scheduled to mature by March 1991. B. In December 1987 the Agency entered into an owner participation agreement with Franciscan Plaza Investment Group (the Group) whereas the Group is to develop a site by constructing a parking facility and other public improvements and the Agency is to rent the facility at the completion of the project at an annual base rent of $1 for fifty five years and the following supplemental rent for the first three rental periods. Rental period Supplemental rent 1 $312,540 2 281,271 3 250.024 $843.835 The project was completed in December 1989. 17 ?, ➢ SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Notes to Financial Statements (Continued) June 30, 1990 7. Other Required Individual Fund Disclosures Expenditures of $15,769 of the RV Storage Facility Special Revenue Fund exceeded the budget appropriation of $15,000. Expenditures of $517,913 of the Capistrano Depot Restaurant Special Revenue Fund exceeded the budget appropriation of $ -0-. The RV Storage Facility and the Capistrano Depot Restaurant Special Revenue Funds had deficit fund balances of $34,960 and $159,949, respectively. These deficits are expected to be eliminated through future revenues. iu SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combining Balance Sheet All Special Revenue Funds June 30, 1990 HCD RV Capistrano Los Rios Storage Depot Housing Facility Restaurant Totals Fund Fund Fund 1990 1989 Assets Cash and investments S 3,307 S 50 $ 2,745 S 6,102 $ 122,716 Accounts receivable 4,680 4,680 Due from other agencies 102,313 102,313 Deposits 10,000 10,000 13,822 Total Assets $ 105,620 $ 50 S 17,425 S 123,095 S 136,538 Liabilities and Fund Balances Liabilities: Accounts payable $ 101 S 1,073 S 2,974 S 4,148 S 27,894 Deposits 12,300 12,300 9,720 Due to other funds 13,509 21,637 35,146 18,621 Advances from other funds 174,400 174,400 78,000 Due to other government agencies 3,307 3,307 15,702 Total Liabilities 16,917 35,010 177,374 229,301 149,937 Fund Balances (Deficit): Unreserved, undesignated 88,703 (34,960) (159,949) (106,206) (13,399) Total Liabilities and Fund Balances S 105,620 S 50 S 17,425 S 123,095 S 136,538 19 1951 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - All Special Revenue Funds For the Year Ended June 30, 1990 HCD RV Capistrano Los Rios Storage Depot Housing Facility Restaurant Totals Fund Fund Fund 1990 1989 Revenues: Intergovernmental S 114,813 S 114,813 S 7,42D Interest and rental income 29,587 S 90,098 S 8,430 128,115 132,390 Restaurant sales 355,806 355,806 822,406 Other income 378 378 9,467 Total Revenues 144,400 90,098 364,614 599,112 971,683 Expenditures: Maintenance and operations 7,256 15,769 517,913 540,938 963,098 Professional services 72,018 Total Expenditures 7,256 15,769 517,913 540,938 1,035,116 Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Deficiency of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances (Deficit), Beginning Fund Balances (Deficit), Ending 137,144 74,329 (153,299) 58,174 (63,433) 74,360 74,360 72,944 (145,341) (80,000) (225,341) (90,071) (145,341) (80,000) 74,360 (150,981) (17,127) (8,197) (5,671) (78,939) (92,807) (80,56: 96,900 (29,289) (81,010) (13,399) 67,161 $ 88,703 S (34,960) $ (159,949) S (106,206) S (13,399) 20 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY ♦ (1 G Statement of Revenues, Expenditures, and Changes 1 i!J'� V in Fund Balances — Budget and Actual HCD Los Rios Housing Special Revenue Fund For the Year Ended June 30, 1990 1990 1989 21 Variance Favorable Budget Actual (Unfavorable) Actual Revenues: Intergovernmental $ 114,813 $ 114,813 S 7,420 Interest and rental income S 22,000 29,587 7,587 28,981 Total Revenues 22,000 144,400 122,400 36,401 Expenditures: Maintenance and operations 12,000 7,256 4,744 6,227 Excess of Revenues Over Expenditures 10,000 137,144 127,144 30,174 Other Financing Uses: Operating transfers out (15,000) (145,341) (130,341) (10,071) Excess (Deficiency) of Revenues Over Expenditures and Other Uses (5,000) (8,197) (3,197) 20,103 Fund Balance, Beginning 96,900 96,900 76,797 Fund Balance, Ending $ 91,900 $ 88,703 S (3,197) S 96,900 21 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Statement of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual RV Storage Facility Special Revenue Fund For the Year Ended June 30, 1990 1990 1989 Variance Favorable Budget Actual (Unfavorable) Actual Revenues: Interest and rental income S 95,000 S 90,098 S (4,902) S 95,909 Expenditures: Maintenance and operations 15,000 15,769 (769) 29,666 Excess of Revenues Over Expenditures 80,000 74,329 (5,671) 66,243 Other Financing Uses: Operating transfers out (80,000) (80,000) (80,000) Deficiency of Revenues Over Expenditures and Other Uses (5,671) (5,671) (13,757) Fund Balance (Deficit), Beginning (29,289) (29,289) (15,532) Fund Balance (Deficit), Ending S (29,289) S (34,960) S (5,671) $ (29,289) 22 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY [� Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Capistrano Depot Restaurant Special Revenue Fund For the Year Ended June 30, 1990 1990 1989 Variance Favorable Budget Actual (Unfavorable) Actual Revenues: Interest and rental income $ 8,430 $ 8,430 S 7,500 Restaurant sales 355,806 355,806 822,406 Other income 378 378 9,467 Total Revenues 364,614 364,614 839,373 Expenditures: Maintenance and operations 517,913 (517,913) 927,205 Professional services 72,018 Total Expenditures 517,913 (517,913) 999,223 Deficiency of Revenues Over Expenditures (153,299) (153,299) (159,850) Other Financing Sources: Operating transfers in 74,360 74,360 72,944 Deficiency of Revenues and Other Financing Sources Over Expenditures (78,939) (78,939) (86,906) Fund Balance, Beginning $ (81,010) (81,010) 5,896 Fund Balance (Deficit), Ending $ (81,010) $ (159,949) $ (78,939) $ (81,010) 23 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Combining Balance Sheet Capital Projects Fund Accounts June 30, 1990 Assets Cash and investments Interest receivable Accounts receivable Due from other funds Advances to other funds Due from other governments Fixed assets held for resale Redevel- opment Tax Projects Allocation Account Note Account S 1,943,050 57,031 192 724,989 174,400 1,123,280 8,651,568 Totals 1990 1989 $ 1,943,050 S 1,001,034 57,031 52,563 192 41 724,989 18,621 174,400 78,000 1,123,280 1,015,286 8,651,568 8,576,719 Total Assets $ 12,674,510 S - $ 12,674,510 S 10,742,264 Liabilities and Fund Balances Liabilities: Accounts payable $ 396,920 S 396,920 S 408,136 Deposits 8,500 8,500 26,859 Bond anticipation note payable 6,000,000 Total Liabilities 405,420 405,420 6,434,995 Fund Balances: Reserved for fixed assets held for resale 8,651,568 8,651,568 8,576,719 Reserved for long-term advances 174,400 174,400 78,000 Designated for capital projects 3,443,122 3,443,122 Unreserved, undesignated (4,347,450) Total Fund Balances 12,269,090 12,269,090 4,307,269 Total Liabilities and Fund Balances $ 12,674,510 $ - S 12,674,510 S 10,742,264 24 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCI, Combining Statement of Revenues, Expenditures, and Changes Fo..' in Fund Balances - Capital Projects Fund Accounts For the Year Ended June 30, 1990 Redevel- opment Tax Projects Allocation Totals Account Note Account 1990 1989 Revenues: Intergovernmental $ 77,843 $ 77,843 S 296,469 Interest and rental income 316,572 316,572 362,302 Other income 8,203 8,203 83,207 Total Revenues 402,618 402,618 741,978 Expenditures: Administration 481,594 481,594 274,046 Professional services 356,150 356,150 591,858 Capital expenditures 1,247,540 1,247,540 5,961,622 Total Expenditures 2,085,284 2,085,284 6,827,726 Excess (Deficiency) of Revenues Over Expenditures (1,682,666) (1,682,666) (6,085,748) Other Financing Sources (Uses): Proceeds from long-term debt 9,700,422 9,700,422 1,210,226 Proceeds from cooperation $ 12,269,090 $ - $ 12,269,090 $ 4,307,269 agreement 3,660,000 Proceeds from sale of property 3,747,387 Operating transfers - intrafund 221,683 S (221,683) Operating transfers in 145,341 145,341 10,071 Operating transfers cut (195,337) (5,939) (201,276) (1,353,885) Total Other Financing Sources (Uses) 9,872,109 (227,622) 9,644,487 7,273,799 Excess (Deficiency) of Revenues and Other Financing Sources Over Expenditures and Other Uses 8,189,443 (227,622) 7,961,821 1,188,051 Fund Balances, Beginning 4,079,647 227,622 4,307,269 3,119,218 Fund Balances, Ending $ 12,269,090 $ - $ 12,269,090 $ 4,307,269 25 6 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Redevelopment Projects Capital Projects Account For the Year Ended June 30, 1990 1990 Variance Favorable Budget Actual (Unfavorable) Revenues: Intergovernmental Interest and rental income Other income Total Revenues Expenditures: Administration Professional services Capital expenditures Total Expenditures Deficiency of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Proceeds from cooperation agreement Note Proceeds Proceeds from sale of property Operating transfers - intrafund Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess of Revenues and Other Financing Sources Over Expenditures and Other Uses Fund Balance, Beginning Fund Balance, Ending 1989 Actual $ 2,480,000 S 77,843 $ (2,402,157) S 296,469 250,000 316,572 66,572 362,302 8,203 8,203 83,207 2,730,000 402,618 (2,327,382) 741,978 423,400 461,594 (58,194) 274,046 872,000 356,150 515,850 591,858 3,867,000 1,247,540 2,619,460 5,961,822 5,162,400 2,085,284 3,077,116 6,827,726 (2,432,400) (1,682,666) 749,734 (6,085,748) 1,210,226 3,660,000 4,000,000 9,700,422 5,700,422 3,747,387 221,683 221,683 21,203 15,000 14 5, 341 13 0, 341 10,071 (2,441,150) (195,337) 2,245,813 (1,240,566) 1,573,850 9,872,109 8,298,259 7,408,321 (858,550) 8,189,443 4,079,647 4,079,647 9,047,993 1,322,573 2,757,074 $ 3,221,097 $ 12,269,090 $ 9,047,993 $ 4,079,647 26 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Tax Allocation Note Capital Projects Account For the Year Ended June 30, 1990 1990 1989 Variance Favorable Budget Actual (Unfavorable) Actual Other Financing Uses: Operating transfers - intrafund S (221,683) S (221,683) S (21,203) Operating transfers out (5,939) (5,939) (113,319) Total Other Financing (Uses) (227,622) (227,622) (134,522) Deficiency of Revenues Over Other Uses (227,622) (227,622) (134,522) Fund Balance, Beginning $227,622 227,622 362,144 Fund Balance, Ending S227,622 S - $ (227,622) S 227,622 27 204 , APPENDIX B CITY OF SAN JUAN CAPISTRANO INDEPENDENT AUDITORS' REPORT JUNE 30, 1990 M oreland �. �•w 610NEWPORTCENTER ORNE ORNL SUITE 600 NEWPORT BEACH. CAUfORNLA 92660 CERTIFIED PUBUC ACCOUNTANTS (7141760-9788 2061 January 11, 1991 The Honorable City Council of the City of San Juan Capistrano, California Independent Auditors' Report We have audited the accompanying general purpose financial statements of the City of San Juan Capistrano, California, as of and for the year ended June 30, 1990, as listed in the table of contents. These financial statements are the responsibility of the City of San Juan Capistrano management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of San Juan Capistrano at June 30, 1990, and the results of its operations and the cash flows of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles. As described in Note 13 to the financial statements, the City changed its method of accounting for its equity in joint venture during the year ended June 30, 1990. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying combining and individual fund financial statements listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of San Juan Capistrano. The information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. j CITY OF SAN JUAN CAPISTRANO Combined Balance Sheet — All Fund Types and Account Groups June 30, 1990 Governmental Fund Types See Accompanying Notes to Financial Statements. 2 Special Debt Capital General Revenue Service Projects Assets and Other Debits Cash and investments (Note 2) S 1,895,680 S 72,664 S 1,959,540 S 2,377,469 Receivables (Net, where applicable, of allowances for estimated uncollectibles) Accounts 36,135 4,680 4,876 192 Taxes 79,175 53,753 Assessments 2,071,298 Interest 218,667 5,554 57,031 Notes (Note 4) 88,673 143,750 Other Inventory Deposits 10,000 Due from other agencies 936,037 102,313 79,450 Due from other funds (Note 11) 41,609 724,989 Advances to other funds (Note 11) 3,540,378 1,219,837 Prepaid items Fixed assets held for resale 8,651,568 Restricted assets: Cash and investments (Note 2) Cash and investments with fiscal agents (Note 2) 880,897 Investment in joint venture (Note 12) Fixed assets (Net of accumulated depreciation)(Note 5) Amount available in debt service funds Amount to be provided for retirement of long—term debt Total Assets and Other Debits S 6,836,354 $333,407 $ 4,975,919 S 13,110,536 See Accompanying Notes to Financial Statements. 2 8 Fiduciary Totals Proprietary Fund Types Fund Type Account Groups (Memorandum Only) General General Internal Fixed Long—Term Enterprise Service Agency Assets Debt 1990 1989 S 10,468,358 S 733,895 S2,843,006 181,068 18,394 92,918 21,629 80,785 799,961 6,000,000 22,443 401,590 106,700 11,463 S 20,350,612 S 27,824,882 238,414 219,441 151,322 196,254 2,071,299 2,416,365 374,170 469,194 232,423 205,210 21,629 14,161 80,785 61,995 116,700 82.370 1,917,761 1,429,643 766,598 1,0043,907 10,760,215 78,000 22,443 24,280 8,651,568 8,576,719 401,590 404,172 880.897 772.520 4,695,029 4,695,029 4,035.804 21,417,567 1,802,546 S 15,969,997 39,190,110 37,963,032 $ 2,026,498 2,026,498 2,822,941 28.642,948 28,642,948 18,993.699 S 44,199,742 $ 2.643,141 S 2.854,469 S 15,969.997 S 30.669.446 S 121,593,011 S 107,644,589 (Continued) 3 CITY OF SAN JUAN CAPISTRANO o -o" Combined Balance Sheet - All Fund Types and Account Groups (Continued) June 30, 1990 r' s; Governmental Fund Types Special Debt Capital General Revenue Service Projects Liabilities, Fund Equity, and Other Credits Liabilities: Accounts payable Notes payable Accrued liabilities Deposits Due to other funds (Note 11) Advances from other funds (Note 11) Due to bondholders Due to other agencies Due to property owners Due to developers Deferred compensation payable (Notes 2 and 8) Deferred revenue Liability insurance payable (Note 15) Health insurance payable Matured bonds and interest payable Bond anticipation note payable General obligation bonds payable (Note 6) Long-term debt (Notes 6 and 11) Total Liabilities Fund Equity: Contributed capital Investment in general fixed assets Retained earnings Fund balances (Note 10): Reserved Unreserved: Designated Undesignated Total Retained Earnings/ Fund Balances Total Fund Equity and Other Credits Total Liabilities, Fund Equity, and Other Credits $ 438,611 $ 4,148 $ 188,279 $ 791,337 138,750 364,846 21,481 12,300 8,500 35,146 689,843 41,609 1,045,437 174,400 3,307 2,071,299 1,870,375 368,051 2,949,421 841,446 3,629,051 2,140,208 9,871,405 1,336,928 71,562 2,397,685 (106,206) (113,710) 4,965,979 (34,644) 2,026,498 12,269,090 4,965,979 (34,644) 2,026,498 12,269,090 $ 6,836,354 $ 333,407 $ 4,975,919 $ 13,110,536 See Accompanying Notes to Financial Statements. 4 I Fiduciary Totals Proprietary Fund Types Fund Types Account Groups (Memorandum Only) General General Internal Fixed Long -Term Enterprise Service Agency Assets Debt 1990 1989 S 595,386 $ 33,104 18,712 42,979 48,157 77,859 153,940 152,533 $ 997,800 166,085 1,139,559 479,133 71,892 5,566 2,224,000 3,276,153 76,083 2,854,469 10,588,688 2,237,084 $ 15,969,997 30,334,901 329,974 30,334,901 329,974 $ 2,050,865 $ 1,975,491 200,441 163,291 413,003 586,762 1,117,940 1,001,641 766,598 1,033,901 1,219,837 78,00( (219,916) 1,78E 157,247 165,16E 33,18E 166,085 108,45-o 1,292,092 1,078,764 2,071,299 2,416,36° 479,133 520,70( 71,892 55,401 5,566 16,585 6,000,00( 2,224,000 2,377,00( $ 30,669,446 30,669,446 21,816,64( 30,669,446 42,905,444 39,429,155 12,825,772 12,665,79: 15,969,997 15,939,84- 30,664,875 26,640,70' 15,640,664 11,539,12 3,806,175 5,790,81 (219,916) (4,360,84 49,891,798 39,609,75 40,923,58$ 2,567,058 15,969,997 78,687,567 68,215,4; $ 44,199,742 $ 2,643,141 $ 2,854,469 $ 15,969,997 $ 30,669,446 $ 121,593,011 $ 107,644,5 6 Changes in Fund Balances — All Governmental Fund Types _/11,For the Year Ended June 30, 1990 Revenues: Taxes (Note 3) Licenses, fees and permits Intergovernmental Charges for services Fines and forfeitures Interest and rental Special assessments Restaurant sales Other Total Revenues Expenditures: Current: General government Public safety Public works Community services Professional services Maintenance and operations Capital expenditures Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from sale of property Proceeds from cooperation agreement Proceeds from long—term debt Proceeds from State loan Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances, Beginning, Restated (Note 13) Fund Balances (Deficit), Ending See Accompanying Notes to Financial Statements. L-1 2,825, 871 253,1 1,938,221 3,580,804 3,187,603 138,597 540,938 912,476 14,295 2,231,797 352,540 11,671,096 555,233 3,749,972 525,653 410,545 (1,100,526) 64, 6c' 547,836 Special Debt General Revenue Service (1,190,539) (653,202) 304,083 $ 6,632,027 $ 1,530,973 3,062,865 (242,657) (796,443 567,964 S 459,612 450,489 321,633 $ (34,644) $ 2,026,498 244,160 1,052,836 149,982 322,917 107,674 345,067 355,806 207,590 378 12,196,749 965,778 2,649,44 2,825, 871 253,1 1,938,221 3,580,804 3,187,603 138,597 540,938 912,476 14,295 2,231,797 352,540 11,671,096 555,233 3,749,972 525,653 410,545 (1,100,526) 64, 6c' 547,836 74,360 239,22:: (1,738,375) (727,562) (1,190,539) (653,202) 304,083 (664,886) (242,657) (796,443 5,630,865 208,013 2,822,941 $ 4,965,979 $ (34,644) $ 2,026,498 (3,655,314)(3 819,642) (9,655,761) Totals 2124 Capital (Memorandum Only) Projects 1990 1989 1,268,137 $ 8,163,000 $ 7,283,749 2,117,989 3,062,865 3,051,532 $ 77,843 1,555,908 861,295 11,617,135 321,633 210,584 7,961,821 244,160 210,495 316,572 1,842,307 1,636,187 $ 12,269,090 452,741 610,353 355,806 822,406 8,203 216,171 321,208 402,618 16, 214, 591 15,007,809 481,594 3,560,624 2,510,021 1,938,221 1,658,972 3,580,804 3,061,955 3,187,603 2,192,711 356,150 356,150 666,034 540,938 963,093 3,220,188 3,358,785 11,156,309 912,476 666,112 2,246,092 1,788,358 352,540 4,057,932 20,034,233 24,663,570 (3,655,314)(3 819,642) (9,655,761) 7 3,747,387 3,660,000 9,700,422 9,765,282 1,268,137 114,120 2,117,989 2,979,408 7,082,525 (201,276) (2,667,213) (6,823,693) 11,617,135 10,077,477 9,048,476 7,961,821 6,257,835 (607,285) 4,307,269 12,969,088 13,576,373 $ 12,269,090 S 19,226,923 S 12,969,088 7 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - All Governmental Fund Types 219 r-1 For the Year Ended June 30, 1990 General Fund Revenues: Taxes (Note 3) Licenses, fees and permits Intergovernmental Charges for services Fines and forfeitures Interest and rental Special assessments Restaurant sales Other Total Revenues Expenditures: Current: General government Public safety Public works Community services Professional services Maintenance and operations Capital expenditures Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances, Beginning, Restated (Note 13) Fund Balances (Deficit), Ending See Accompanying Notes to Financial Statements. 11,515,400 11,671,096 Favor a' -- Budget Actual (Unfavo, 522,000 547,836 S 6,912,000 $ 6,632,027 $ (279,9.'3'') 4,708,700 3,062,865 (1,645,83 187,000 567,964 380,96 220,000 321,633 101,63 190,000 244,160 54,1E 634,000 1,052,836 418, 103,200 107,674 4, . 166,200 207,590 41,u 13,121,100 12,196,749 (924,3 2,709,880 2,825,871 (115,991) 1,936,000 1,938,221 (2,221) 3,572,800 3,580,804 (8,004) 3,111,670 3,187,603 (75,933) 185,050 138,597 46,453 11,515,400 11,671,096 (15F 1,605,700 525,653 (1,0b_ 522,000 547,836 2f (4,040,570) (1,738,375) 2,302„ (3,518,570) (1,190,539) 2,328,031 8 (1,912,870) (664,886) 1,247,5 5,630,865 5,630,865 $ 3,717,995 $ 4,965,979 $ 1,247,984 Special Revenue Funds Variance Favorable Budget Actual (Unfavorable) $ 329,000 $ 459,612 $ 130,612 149,000 149,982 982 355,806 355,806 378 378 478,000 965,778 487,778 5,500 5,500 27,000 540,938 (513,936) 14,500 14,295 205 47,000 555,233 (508,233) 431,000 410,545 20,455 74,360 74,360 (505,000 (727,562) (222,562) (505,000) 653,202 (148,202) (74,000) (242,657) (168,657) 208,013 208,013 $ 1�34_,013� S (34,644) S (168,657) k4 Debt Service Funds Variance Favorable Budget Actual (Unfavorable) S 1,016,000 $ 1,530,973 $ 514,973 450,489 450,489 322,917 322,917 345,067 345,067 1,016,000 2,649,446 1,633,446 191,700 253,159 (61,459) 1,770,600 912,476 858,124 1,638,550 2,231,797 (593,247) 352,540 (352,540) 3,600,850 3,749,972 (149,122) (2,584,850) (1,100,526) 1,484,324 64,860 64,860 2,552,850 239,223 (2,313,627) 2,552,850 304,083 (2,248,767) (32,000) (796,443) (764,443) 2,822,941 2,822,941 $ 2,790,941 $ 2,026,498 $ �(764443) (Continued) 9 CITY OF SAN JUAN CAPISTRANO Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget 1 and Actual - All Governmental Fund Types (Continued) For the Year Ended June 30, 1990 Revenues: Taxes (Note 3) Licenses, fees and permits Intergovernmental Charges for services Fines and forfeitures Interest and rental Special assessments Restaurant sales Other Total Revenues Expenditures: Current: General government Public safety Public works Community services Professional services Maintenance and operations Capital expenditures Debt service: Principal Interest Developer participation payment Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other Financing Sources (Uses): Proceeds from long-term debt Operating transfers in Operating transfers out Total Other Financing Sources (Uses) Excess (Deficiency) of Revenues and Other Sources Over Expenditures and Other Uses Fund Balances, Beginning, Restated (Note 13) Fund Balances, Ending See Accompanying Notes to Financial Statements. Capital Projects Funds Variance Favorable Budget Actual (Unfavorable) $ 2,480,000 S 77,843 $ (2,402,157) 250,000 316,572 66,572 8,203 8,203 2,730,000 402,618 (2,327,382) 423,400 481,594 (58,194; 872,000 356,150 515,850 8,005,870 3,220,188 4,785,682 9,301,270 4,057,932 5,243,338 (6,571,270) (3,655,314) 2,915,956 4,000,000 9,700,422 5,700,422 4,068,870 2,117,989 (1,950,881) (2,441,150) (201,276) 2,239,874 5,627,720 11,617,135 5,989,415 (943,550) 7,961,821 8,905,371 4,307,269 4,307,269 $ 3,363,719 512,269,090 $ 8,905,371 10 216 Totals (Memorandum Only) Variance Favorable Budget Actual (Unfavorable) $ 7,928,000 $ 8,163,000 S 235,000 4,708,700 3,062,865 (1,645,835) 2,996,000 1,555,908 (1,440,092) 220,000 321,633 101,633 190,000 244,160 54,160 1,033,000 1,842,307 809,307 103,200 452,741 349,541 1,770,600 355,806 355,806 166,200 216,171 49,971 17,345,100 16,214,591 (1,130,509) 3,324,980 3,560,624 (235,644) 1,936,000 1,938,221 (2,221) 3,572,800 3,580,804 (8,004) 3,111,670 3,187,603 (75,933) 877,500 356,150 521,350 27,000 540,938 (513,938) 8,190,920 3,358,785 4,832,135 1,770,600 912,476 858,124 1,653,050 2,246,092 (593,042) 352,540 (352,W)- 24,464,520 20,034,233 4,430,287 (7,119,420) (3,819,642) 3,299,778 4,000,000 9,765,282 5,765,282 7,143,720 2,979,408 (4,164,312) (6,986,720) (2,667,213) 4,319,507 4,157,000 10,077,477 5,920,477 (2,962,420) 6,257,835 9,220,255 12 969,088 12,969,088 $ 10,006,668 $ 19,226,923 $ 9,220,255 11 CITY OF SAN JUAN CAPISTRANO Combined Statement of Revenues, Expenses, and Changes in Retained Earnings b/ All Proprietary Fund Types For the Year Ended June 30, 1990 Operating Revenues: Charges for services Other Total Operating Revenues Operating Expenses: Maintenance and operations Cost of purchased water Depreciation and amortization Total Operating Expenses Operating Income (Loss) Non -Operating Revenues (Expenses): Taxes Interest revenue Connection and capital improvement fees Interest expenses and fiscal agent charges Abandoned projects Gain on investment in joint venture Other Total Non -Operating Revenues (Expenses) Income Before Operating Transfers Operating Transfers Out Net Income Depreciation on Contributed Capital Increase in Retained Earnings Retained Earnings, Beginning, Restated (Note 13) Adjustment to prior year contributed capital Retained Earnings, Ending $ 30,334,901 $ 329,974 $ 30,664,875 $ 26,640,709 See Accompanying Notes to Financial Statements. 12 Totals Internal (Memorandum Only) Enterprise Service 1990 1989 $ 5,296,619 $ 840,400 $ 6,137,019 $ 5,826,221 _ 85,055 85,055 382,317 5,381,674 840,400 6,222,074 6,208,538 3,066,504 573,693 3,640,197 3,879,143 1,580,371 1,580,371 1,438,111 606,238 224,665 830,903 895,607 5,253,113 798,358 6,051,471 6,212,861 128,561 42,042 170,603 (4,323) 675,242 675,242 735,654 1,382,959 59,898 1,442,857 1,283,665 1,248,386 1,248,386 1,450,780 (113,238) (113,238) (175,732) (181,742) 489,168 489,168 4,063 134,150 28,826 162,976 91,028 3,816,667 88,724 3,905,391 3,207,716 3,945,228 130,766 4,075,994 3,203,393 (312,195) (312,195) (258,831) 3,633,033 130,766 3,763,799 2,944,562 260,367 260,367 297,755 3,893,400 130,766 4,024,166 3,242,317 26,441,501 199,208 26,640,709 23,371,303 27,089 $ 30,334,901 $ 329,974 $ 30,664,875 $ 26,640,709 See Accompanying Notes to Financial Statements. 12 CITY OF SAN JUAN CAPISTRANO (94,679) (1,331,396) . 4^ Combined Statement of Cash Flows (158,829) (39,357) (198,186) All Proprietary Fund Types (170,057) 1,248,386 For the Year Ended June 30, 1990 15,522,051 S 10,717,415 S 733,895 $ 11,451,310 Internal Enterprise Service Totals Cash Flows from Operating Activities: Operating Income $ 128,561 $ 42,042 $ 170,603 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and amortization 606,238 224,665 830,903 Changes in operating assets and liabilities: (Increase) in accounts receivable (39,434) (39,434) (Increase) in other receivable (7,468) (7,468) Decrease in prepaid expenses 1,837 1,837 (Increase) in inventory (18,790) (18,790) (Increase) Decrease in due from other agencies (4,476) 11,970 7,494 (Decrease) in accounts payable (331,011) (90,699) (421,710) (Increase) in deposits (38,152) (38,152) Increase in deposits 5,803 5,803 Net Cash Provided by Operating Activities 341,260 149,826 491,086 Cash Flows from Non -Capital Financing Activities: Operating transfers to other funds (312,195) (312,195) Property taxes 779,303 779,303 Other revenue 134,150 25,138 159,288 Advances to other funds (6,000,000) (6,000,000) Net Cash Used for Non -Capital Financing Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition of property, plant and equipment Interest expense and fiscal agent charges Principal payments on long-term borrowing Capital contribution to joint venture Connection and capital improvement fees Net Cash Used for Capital and Related Financing Activities Cash Flows from Investing Activities: Interest Income Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending See Accompanying Notes to Financial Statements. 13 (5,398,742) 25,138 (5,373,604) (1,236,717) (94,679) (1,331,396) (127,691) (127,691) (158,829) (39,357) (198,186) (170,057) (170,057) 1,248,386 1,248,386_ (444,908) (134,036) (578,944) 1,330,823 59,898 1,390,721 (4,171,567) 100,826 (4,070,741) 14,888,982 633,069 15,522,051 S 10,717,415 S 733,895 $ 11,451,310 APPENDIX C Form of Bond Counsel Opinion 222, .E APPENDIX D Form of Municipal Bond Insurance Policy 224 NOTICE INVITING BIDS $6,775,000 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS NOTICE IS HEREBY GIVEN that sealed proposals for the purchase of Six Million Seven Hundred Twenty-five Thousand Dollars ($6,775,000) aggregate principal amount of tax allocation bonds (as designated herein) of the San Juan Capistrano Community Redevelopment Agency (the "Agency") will be received by the Agency up to the time and at the place specified below Time: 10:00 A.M. (Pacific Daylight Time) Tuesday, June 25, 1991 Place: Stradling, Yocca, Carlson & Rauth 660 Newport Center Drive, Suite 1600 Newport Beach, California 92660 Mailed bids should be addressed to: Stradling, Yocca, Carlson & Rauth 660 Newport Center Drive, Suite 1600 Newport Beach, California 92660 Attention: Dente Harbaugh, Esquire OPENING OF BIDS: The bids will be received at the above place, will be opened at the above time by the Financial Advisor and an Agency representative, and will be presented to the Executive Director of the Agency for consideration and approval by the Agency Board of Directors later in the day on which bids are received. ISSUE: Six Million Seven Hundred Twenty-five Thousand Dollars (56,775,000), designated "San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds" (the "Bonds"), consisting of fully registered Bonds, in denominations of five thousand dollars (55,000) each or any integral multiple thereof within a maturity, initially dated as of July 1, 1991, and numbered consecutively upward in order of authentication. EXHIBIT 0- MATURITIES: The Bonds will mature on August 1 in each of the years and amounts as follows: Maturity Date Principal Auey, is 1 Amount Maturity Date Principal Am" 1 of Amount 1995 $145,000 2001 $705,000 1996 150,000 2002 220,000 1997 160,000 2003 235,000 1998 170,000 2004 250,000 1999 185,000 2005 270,000 2000 195,000 2006 290,000 2016 $4,250,000 The Bonds maturing in the years 1995 to 2016, inclusive, are sometimes referred to herein as "Serial Bonds", and the Bonds maturing in the year 2016 are sometimes referred to herein as "Term Bonds". INTEREST: The Bonds will bear interest as provided in the Indenture, as herein defined, at a rate or rates to be fired upon the sale thereof but not to exceed twelve percent (12%) per annum, payable semiannually on February 1 and August 1 in each year, commencing on February 1, 1992. PAYMENTS: The principal of premium, if any, and interest on the Bonds are payable in lawful money of the United States of America; interest being payable by check or draft mailed to the registered Owner of the Bond at his address as shown on the registration books of the Trustee on the 15th day prior to any interest payment date coupon the request of the Owners of $1,000,000 or more in principal amount of Bonds, by wire transfer to an account which shall be designated by such Owner to the Trustee on or before the regular Record Date preceding the Interest Payment Date, and principal being payable upon presentation and surrender at the corporate trust office of Banker's Trust of California, NA. Trustee for the Agency, it, San Francisco, California. TRANSFER AND EXCHANGE: Transfer of ownership of a Bond or Bonds will be made by exchanging the same for a new Bond or Bonds and transferring the registration of such Bond or Bonds on the registration books of the Trustee. CALL AND REDEMPTION: The outstanding Bonds, or any of them, may or will, as the case may be, be called before maturity and redeemed as follows: (a) The Bonds maturing on or before August 1, 2006 are not subject to call or redemption prior to their respective maturities. (b) The Bonds maturing on August 1, 2016, may be called before maturity and redeemed, at the option of the Agency, in whole or in part by lot from any available source of funds, on August 12, 2006, or on any Interest Payment Date thereafter. Bonds so called for redemption will be redeemed on the following redemption dates and at the following redemption price (expressed as a percentage of the principal amount of Bonds to be redeemed) plus accrued interest to the redemption date: Redemption Redemption date Price August 1, 2006 and February 1, 2007 ............................... 102.0% August 1, 2007 and February 1, 2008 ............................... 1013 August 1, 2008 and February 1, 2009 ............................... 101.0 August 1, 2009 and February 1, 2010 ............................... 1005 August 1, 2010 and thereafter ............................... 100.0 (c) The Term Bonds maturing on August 1, 2016, will be subject to redemption in part by lot on August 1, 2007 and on each August 1 thereafter from Sinking Account payments made by the Agency, prior to maturity in accordance with the schedule set forth herein under the caption "Successful Bidder; Bond Printing." Bonds so called for redemption will be redeemed at a redemption price equal to the principal amount thereof, plus accrued interest to the redemption date, without premium. PURPOSE OF ISSUE: The bonds are to be issued by the Agency under and pursuant to the Community Redevelopment Law of the State of California (Part 1 of Division 24 of the Health and Safety Code) to implement the Agency's Redevelopment Plan for the Project Area in the City of San Juan Capistrano, California, known as the San Juan Capistrano Central Redevelopment Project, pursuant to an Indenture, (the "Indenture"), approved by a resolution of the Agency, authorizing the 4inince of the Bonds. SECURITY. The Bonds are payable, as to both principal and interest, solely from Tax Revenues (as defined in the Indenture) and from other funds described in the Indenture. The Bonds are not a debt of the City of San Juan Capistrano, the State of California or any of its political subdivisions. TERMS OF SALE Interest Rate: The rate or rates bid, as the case may be, may not exceed twelve percent (12%) per annum, payable semiannually on February 1 and August 1 in each year, commencing on February 1, 1992. Each rate bid must be a multiple of one-eighth of one percent (1/8%) or one -twentieth of one percent (1/20%) or any combination thereof. All Bonds of the same maturity must bear the same interest rate. The rate bid for any maturity must be equal to or higher than the rate for the preceding maturity. No Bond may bear more than one interest rate and each Bond must bear interest at the rate specified in the bid from its date to its fixed maturity date. Sale of Bonds: The Bonds will be sold for cash only and all bids must be for not less than all of the Bonds hereby offered for sale. Each bid shall state: (1) that the bidder offers accrued interest from the date of the Bonds to the date of delivery, (2) the purchase price, which shall not be less than ninety-eight and one-half percent (98 1/2%) of the principal amount thereof, and (3) the interest rate or rates, as the case may be, not to exceed that specified herein, at which the bidder offers to buy the Bonds. Each bidder shall state in his bid the total interest cost in dollars and the net interest rate determined thereby, which will be considered informative only and not a part of the bid. Successful Bidder, Bond Printing: The Bonds will be awarded to the responsible bidder or bidders based upon the interest rate specified and the premium or discount offered, if any. The successful bid will be determined by deducting the amount of the premium (if any) from, or adding the amount of the discount (if any) to, the total amount of interest which the Agency would be required to pay from the date of the Bonds to the maturity dates thereof at the rate or rates specified in the bid, and the award will be made on the basis of the lowest net interest cost to the Agency. If two or more bids provide the same lowest net interest cost, the Agency will determine by lot which bid will be accepted, and such determination will be final. The purchaser must pay accrued interest from the date of the Bonds to the date of delivery thereof computed on the basis of a 360 -day year comprised of twelve 30 -day months. The cost of printing the Bonds will be borne by the Agency. For the purposes of determining interest cost, the Term Bonds maturing on August 1, 2016 will be deemed to mature on August 1 in the amounts and in the years as follows: Principal Principal Aumst I Amount Auf ust I Amount 2007 310,000 2012 430,000 2008 330,000 2013 460,000 2009 350,000 2014 495,000 2010 375,000 2015 530,000 2011 405,000 2016 (maturity) 565,000 C, :N`" Right of Rejection: The Agency reserves the right, in its discretion, to reject any and all bids and, to the extent not prohibited by law, to waive any irregularity or informality in any bid. Award of Bonds: The Agency shall take action awarding the Bonds or rejecting all bids not later than twenty-six (26) hours after the time herein prescribed for the receipt of bids; provided that the award may be made after the expiration of such specified time if the bidder has not given to the Agency notice in writing of the withdrawal of such bid. Notice of the award will be given promptly to the successful bidder. Form of Bid: Each bid, together with the bid check, must be in a sealed envelope addressed to the Agency, with the envelope and bid clearly marked "Bid for the purchase of $6,725,000 San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds." Each bid must be unconditional and in accordance with the terms and conditions set forth or permitted herein and must be submitted on, or in substantial accordance with, the bid form provided by the Agency. CUSIP: CUSIP identification numbers may be imprinted on the Bonds, but such numbers will not constitute a part of the contract evidenced by the Bonds and no liability will attach to the Agency or any of the officers or agents thereof because of or on account of said numbers. Any error or omission with respect to said numbers will not constitute cause for refusal by the successful bidder to accept delivery of and pay for the Bonds. Delivery and Payment: Delivery of the Bonds will be made to the successful bidder at such place as may be agreed upon by the successful bidder and the officer of the Agency making delivery. Payment for the Bonds must be made in funds immediately available to the Agency in Los Angeles or San Francisco, California. Form of Delivery; Cancellation for Late Delivery: The Bonds are scheduled to bedelivered to the successful bidder within thirty ;30) days following the sale thereof. The Agency shall advise J.a successful bidder of the definitive date of delivery of the Bonds not later than 10 days in advance thereof. If the Agency fails to execute the Bonds and tender them for delivery by twelve o'clock noon on the 60th day following the date of sale or the first business day thereafter if said 60th day is not a business day, the successful bidder may (subject to the conditions set forth below under the heading "Good Faith Check!), on that day or any time thereafter until delivery of the Bonds, withdraw his bid by serving notice of cancellation, in writing, on the undersigned, in which event the Agency will promptly return the good faith check. The Agency expects to deliver the Bonds in the form of definitive bonds, but reserves the right to make such delivery in the form of temporary bonds, exchangeable for definitive bonds, at no cost to the purchaser. Accrued interest to the date of delivery of the Bonds will be paid by the purchase at the time of delivery. Registration of Bonds; Transfer of Registration: The successful bidder shall provide to the Trustee not later than seven (7) days prior to the definitive delivery date information regarding the registration of the Bonds. Successful bidders are advised to contact the Trustee regarding fees and charges payable upon transfer of registration. Good Faith Cheat: A certified or cashier's check drawn on a responsible bank or trust company in the amount of Sixty-seven Thousand Two Hundred Fifty dollars ($67,250) payable to the order of the Agency, must accompany each bid as a guaranty that the bidder, if successful, will accept and pay for the Bonds in accordance with the terms of this bid. No interest will be allowed on such good faith checks, and good faith checks of unsuccessful bidders will be promptly returned to each biddees representative by hand delivery or registered mail. The good faith check accompanying any accepted bid will be cashed and the proceeds thereof applied to the purchase price. If such bid is accepted but not performed, unless such failure or performance is caused by any act or omission of the Agency, the proceeds of the good faith check accompanying any accepted bid will be retained by the Agency. 4 2g Change In Tax Exempt Status: At any time before the Bonds are tendered for delivery, the successful bidder may disaffirm and withdraw the bid if the interest on bonds of the same type and character as the Bonds is declared to be includable in gross income under present federal income tax laws, either by a ruling of the Internal Revenue Service or by a decision of any federal court, or by the terms of any federal income tax law enacted subsequent to the date of this Notice Inviting Bids. Legal Opinion: The legal opinion of Stradling, Yocca, Carlson & Rauth, a Professional Law Corporation, Newport Beach, California, Bond Counsel approving the validity of the Bonds and stating that interest on the Bonds is excluded from gross income under present federal income tax laws and that such interest is also exempt from personal income taxes of the State of California under present State income tax laws, will be furnished the successful bidder at the time of delivery of the Bonds at the expense of the Agency. A copy of such opinion, certified by an officer of the Agency by his facsimile signature, will be printed on the back of each Bond. No charge will be made to the purchaser for such opinion, printing or certification. Closing Documents: In addition to the opinion of Bond Counsel referred to above, at the time of payment for the delivery of the Bonds, the Agency will furnish the successful bidder the following documents, all to be dated as of the date of delivery. 1. Arbitrage Certificate -- A certificate of an appropriate officer of the Agency certifying that, on the basis of facts, estimates and circumstances in effect at the time of delivery of the Bonds, it is not expected that the proceeds of the Bonds will be used in a manner that will cause the Bonds to be arbitrage bonds. 2. No Litigation Certificate — A certificate of an appropriate officer of the Agency certifying that there is no litigation pending or, to the best of such officer's knowledge, threatened against the Agency affecting the validity of the Bonds. 3. Signature Certificate — A certificate of appropriate officers of the Agency indicating that they have signed the Bonds by manual or facsimile signature and that they were duly authorized to execute the same. 4. Trustees and Tressurees Receipts -- The receipts of the Trustee and the Treasurer of the Agency showing that the purchase price of the Bonds, including accrued interest to the date of delivery, if any, has been received by the Agency and the Trustee, respectively. 5. Certificate Concerning Official Statement -- A certificate of an appropriate officer of the Agency, acting in such person's official and not personal capacity, to the effect that at the time of the sale of the Bonds and at all times subsequent thereto up to and including the time of delivery of the Bonds, to the best knowledge of such officer, after due inquiry. the Official Statement relating to the Bonds did not contain any untrue statement of a material fact or omit to state a material fad necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. Certificate of Successful Bidder. At the time of delivery of the Bonds to the successful bidder, such bidder will be requested to furnish to the Agency a certificate stating the initial reoffering prices at which a substantial amount of the Bonds were sold to the public. Official Statement: The Agency has approved a Preliminary Official Statement relating to the Bonds, in a form deemed "nearly final" by the Agency for purposes of SEC Rule M2 -12(b)(1), subject to revision, amendment and completion in a final Official Statement. Within seven () business days after the award of the bid, the Agency will furnish to the successful bidder, at no charge, such number of copies of the final Official Statement as said bidder may reasonably request (but not to exceed 500) for use in connection with any resale of the Bonds. Insurance: The Agency has received a commitment from to issue, on or prior to the delivery of the Bonds, a municipal bond insurance policy guaranteeing the payment of principal of the interest on the Bonds, to be purchased by the Agency from the proceeds of the We of the Bonds. California Debt Advisory Commission Fee: Attention of bidders is directed to California Government Code Section 8856, which provides that the lead underwriter or the purchaser of the Bonds may be charged the California Debt Advisory Commission fee, which is 1/100th of one percent (1%) of the principal amount of the Bonds issued. Information Available: Requests for copies of the Official Statement pertaining to the Bonds, the Official Bid Form, or for other information concerning the Agency, should be addressed to Urban Futures, Incorporated, 801 E. Chapman, Suite 106, Fullerton, CA 97633, telephone (714/ 739 4277. GIVEN by resolution of the Agency adopted on By Stephen B. Julian Executive Director of the San Juan Capistrano Redevelopment Agency BID FOR THE PURCHASE OF $6,725,000 SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS ..... June 25, 1991 San Juan Capistrano Community Redevelopment Agency San Juan Capistrano, California On behalf of a group which we have formed consisting of and pursuant.to the Notice Inviting Bids, we offer to purchase Six Million Sevcm Hundred Twenty -Five Thousand Dollars ($6,725,000) principal amount, all or none, of the Bonds designated as 'San Juan Capistrano Community Redevelopment Agency, San Juan Capistrano Central Redevelopment Project, 1991 Tax Allocation Refunding Bonds", particularly described in the Notice Inviting Bids, of the maturities and interest rate (rates) set forth below: Maturity Date Principal Interest Maturity Date Principal Interest Au¢ust 1 of ou Rate Ausust Iof A $@t 1995 $145,000 % 2001 $105,000 % 1996 150,000 % 2002 220,000 % 1997 160,000 % 2003 235,000 % 1998 170,000 % 2004 250,000 % 1999 185,000 % 2005 270,000 % 2000 195,000 % 2006 290,000 % 2016 $4,250,000 % and to pay therefor the aggregate sum of $ *, plus accrued interest on such Bonds to the date of delivery thereof. * $6,725,000 plus premium or less discount, if any (discount not to exceed one and one-half percent ( 1-1/2%)). This bid is subject to all of the terms and conditions of the Notice Inviting Bids, all of which terms and conditions are hereby accepted by us and are made a part hereof as though set forth fully in this bid. Except as otherwise specified in the Notice Inviting Bids, this bid is subject to acceptance not later than twenty-six (26) hours after the expiration of the time for the receipt of bids, and the opinion of the Bond Counsel firm of Stradling, Yocca, Carlson & Rauth, a Professional Law Corporation, Newport Beach, California, approving the validity of the Bonds, being furnished us (if we are the successful bidder) at the time of delivery of the Bonds at the expense of the Agency. There is enclosed herewith a •• check in the amount of Sixty-seven Thousand Two Hundred f=ifty Dollars (567,250), payable to the order of the San Juan Capistrano Community Redevelopment Agency, .. Insert "certified" or "cashier's". There is submitted herewith a "Memorandum of Interest Cost" (which shall not constitute a part of this bid), stating the total interest cost in dollars on the Bonds during the life of the issue under this bid and the net interest rate determined thereby. Respectfully submitted, Name: (Account Manager) By: Address: City. State• Telephone: MEMORANDUM OF INTEREST COST The total interest cost on the Bonds during the life of the issue, assuming minimum sinking account payments, under the above bid is $ and the net interest rate determined thereby is ACCEPTED: Executive Director San Juan Capistrano Community Redevelopment Agency 32q STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. AFFIDAVIT OF POSTING CITY OF SAN JUAN CAPISTRANO ) JEFFREY C. PARKER, being first duly sworn, deposes and says: That he is the duly appointed and qualified Acting Secretary of the San Juan Capistrano Community Redevelopment Agency, That in compliance with State laws of the State of California and in further compliance with City Resolution No. CRA 83-12-20-1 and on the 23rd day of Mav , 1991, she caused to be posted: RESOLUTION NO. CRA 91-5-21-1 , being: A RESOLUTION OF THE SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY, AUTHORIZING ISSUANCE OF NOT TO EXCEED $7,000,000 PRINCIPAL AMOUNT OF SAN JUAN CAPISTRANO CENTRAL REDEVELOPMENT PROJECT 1991 TAX ALLOCATION REFUNDING BONDS, APPROVING, AUTHORIZING AND DIRECTING EXECUTION OF INDENTURE OF TRUST RELATING THERETO, AUTHORIZING AND DIRECTING COMPETITIVE BID OF SALE OF SUCH BONDS, APPROVING OFFICIAL STATEMENT AND PROVIDING OTHER MATTERS PROPERLY RELATING THERETO in three (3) public places in the City of San Juan Capistrano, to wit: City Hail; Old Fire Station Recreation Complex; Orange County Public Library. San Juan Capistrano Co Redevelopment Agency