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HomeMy WebLinkAboutRDA TOWN CTR RDA BDS 10-20-82REDEVELOPMENT AGENCY NO. 9 10-20-82 ADOPTED RESOLUTION ?aL AGENDA ITEM RESOLUTION NO. IDA 82-11 - A Resolution of the Tustin Community Redevelopment Agency PROVIDING FOR THE SALE OF NOT TO EXCEED $8,500,000 PRINCIPAL AMOUNT OF TUSTIN COMMUNITY REDEVELOPMENT AGENCY, TOWN CENTER AREA REDEVELOPMENT PROJECT, TAX ALLOCATION BONDS, SERIES 1982. This item was delivered to you in a separate packet. Draft 10/12/82 #3.2 LNote: To be adopted after Authorizing Resolution] #3.5 RESOLUTION NO. RDA 82-11 RESOLUTION OF THE TUSTIN COMMUNITY REDEVELOPMENT AGENCY PROVIDING FOR THE ,SALE OF NOT TO EXCEED $8;500,000 PRINCIPAL- AMOUNT OF- TUSTIN COMMUNITY REDEVELOPMENT AGENCY, - TOWN CENTER AREA REDEVELOPMENT -PROJECT, TAX " ALLOCATION BONDS, SERIES 1982. RECITALS: A. The Tustin Community Redevelopment Agency (the "Agency") is a redevelopment agency, a public body, corporate and politic, duly created, -established and authorized to transact busi- ness and exercise its powers, all under and pursuant to the Community Redevelopment Law, California gealth and Safety Code Sections 33000 et seq. and the powers of the Agency include the power to issue bonds for any of its corporate purposes. #5 #7 #8 #(8) #(8) #(8) #(8) #10 S. The Agency has heretofore adopted a resolution #19 entitled: "Resolution -of the Tustin Community Redevelopment Agency #20 Authorizing the Issuance of 18,500,000 principal amount of Tustin #21 Community Redevelopment Agency Town Center Area Redevelopment Project #(21) Tax Allocation Bonds, Series 1982 (the "Resolution"). #22 D. The Agency deems it necessary to sell at this time #24 $8,500,000 principal amount of Bonds as authorized by the #25 Resolution. #(25) NOW, THEREFORE, THE TUSTIN COMMUNITY REDEVELOPMENT AGENCY #26 HEREBY FINDS, DETERMINES, RESOLVES, AND ORDERS AS FOLLOWS: #27 Section 1. Sale Authorized. The sale by the Agency of $8,500,000 TUSTIN COMMUNITY REDEVELOPMENT AGENCY, TOWN CENTER AREA REDEVELOPMENT PROJECT, TAX ALLOCATION BONDS, SERIES 1982 (the "Bonds"). on an all or none basis and in accordance with law, is hereby authorized. The principal amount of the Bonds may change in accordance with the municipal bond insurance made available in con- nection with the Bonds, as further described under the caption "Municipal Bond Insurance" in the Notice Inviting Bids authorized in Section 2 of this Resolution. #29 #30 #(30) #31 #32,32.1 #32.2 #32.3 #32.4 #(32.4) Section 2. Notice Inviting Bids. The invitation for bids #34 for the purchase of the Bonds is hereby authorized, such invitation #35 to be substantially in accordance with the Notice Inviting Sids #36 attached hereto, marked "Exhibit A" and by this reference #(36) incorporated herein. Such Notice Inviting Bids and the Bid Form, #37 including the memorandum of interest cost, attached hereto and marked #38 "Exhibit B" and by this reference incorporated herein, are hereby #39 approved. #(39) Section 3. Publication of Notice Inviting Bids. The #41 Secretary of the Agency shall cause to be published in the manner #(41) provided by law, such Notice Inviting Bids. #42 Section 4. Terms and Conditions of Sale. The terms and #44 conditions of the offering and the sale of the Bonds shall be As #45 specified in such Notice Inviting Bids. #(45) Section 5. Preliminary Official Statement Approved. The #47 Agency hereby approves, to be furnished to prospective bidders for #(47) fhe Bonds, the Preliminary Official Statement, Substantially in the #48,49 form of the draft copy attached hereto as Exhibit C. The Executive #50 Director, upon the advice of the Financial Consultant or So -Bond #51 Counsel, or both, is hereby authorized and directed, prior to final #52 preparation for distribution, to make such changes as are necessary #(52) Qr desirable to correct errors or clarify or expand upon the meaning #53 Qf parts thereof. A copy of the Preliminary Official Statement, as #54 distributed, shall be filed in the office Qf the Secretary of the #55 Agency. #(55) Section 6. Official. Statement Furnished. The Secretary #57 and the Financial Consultant are hereby- authorized and -directed to #58 cause to be furnished to prospective bidders reasonable numbers of #59 copies of the Notice Inviting Bids, the Bid Form, and -the Preliminary #60 official Statement. #(60) Section 7. Opening of Bids. The Financial Consultant is hereby Authorized and directed to open the bids at the time and place specified in such Notice Inviting Bids and to present the same to the Agency. The Financial Consultant is hereby authorized And directed, in addition to taking the above actions, to receive and record fhe receipt of all bids made pursuant to such Notice Inviting Bids, to cause ,such bids to be examined for compliance with such Notice Inviting Bids, -to cause computations to be made as to which bidder has bid the lowest net interest cost to the Agency and to present such bids to the Agency as provided in such Notice Inviting Bids, along with a report. as to the foregoing and any other matters deemed pertinent to the award of the Bonds And the proceedings for the issu- ance thereof. #62 #63 #64 #65,66 #67 #(67) #68 #69 #70 #71 #72 #73 #(73) Section 8. General Authorization. The members of the #75 Agency, and its officers, deputy officers, employees, Consultants and #76 counsel, are hereby authorized to do all acts and things necessary Qr #77,79,8C desirable in carrying out the financing contemplated by the #(80) Resolution And this Resolution. #80.1 .Section 9. Effective Date. This Resolution shall take 983 effect upon its adoption. #(83) 2ASSED, APPROVED AND ADOPTED this 20th day of October, #84 1982. #(84) ATTEST: .Secretary 1SEAL) Chairman #87 #89 #90 #92 #93 #95 N V] JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 00:30 SEQ NO: 1 TUSTIN COMMUNTt'Y REDEVELOPMENT AGENCY (a public body, corporate and politic, of the State of California) NOTICE INVITING BIDS NOT TO EXCEED $8,500,000* TUSTIN COMMUNITY REDEVELOPMENT AGENCY TOWN CENTER AREA REDEVELOPMENT PROJECT TAX ALLOCATION BONDS SERIES 1982 NOTICE IS HEREBY GIVEN that sealed proposals for the purchase of Eight Million Five Hundred IThousand Dollars ($8,500,000) principal amount* of tax allocation bonds of the Tustin Community Redevelopment Agency (hereinafter referred to as the "Agency") will be received by the Agency up to the time and at the place specified: TIME: November 1, 1982 11:00 O'Clock A.M. Pacific Standard Time PLACE: Mudge Rose Guthrie & Alexander Tower One, Suite 3166, 333 South Grand Avenue Los Angeles, California 90071 OPENING OF BIDS: The bids `will be received at the above time and place, will be opened by the Financial Consultant and will be presented to the Agency at its meeting to be held later that day. ISSUE:* Eight Million Five Hundred Thousand Dollars ($8,500,000)* designated "Tustin Commu- nity Redevelopment Agency Town Center Area Redevelopment Project, Tax Allocation Bonds, Series 1982" (the "Bonds"), consisting of 1,700 bonds, numbered 1 to 1,700, both inclusive, of the denomination of five thousand dollars ($5,000) each, dated as of November 1, 1982; provided that the total principal amount of Bonds (and, consequently, the number of bonds) may be established in a lesser amount as shall be determined prior to the opening of bids as set forth under "Municipal Bond Insurance" herein. MATURITIES:* The Bonds will mature on November 1 in each of the years, and in the amounts, shown below: Year of Maturity 1983 ..................................................... 1984 ......... :........................................... 1985 ..................................................... 1986 ...................... :.............................. 1987 ..................................................... 1988 ..................................................... 1989 ..................................................... 1990 ..................................................... Prioeipal Year of Prhtdpw Ammmt* Nutarity Amome $ 85,000 1991 ..................................................... $ 190,000 95,000 1992 ..................................................... 215,000 100,000 1993 ..................................................... 235,000 115,000 1994 ..................................................... 260,000 125,000 1995 ..................................................... 290,000 140,000 1996 ..................................................... 325,000 155,000 1997 ..................................................... 360,000 175,000 2006 ..................................................... 5,640,000 $8,500,000 MANDATORY REDEMPTION:* The Bonds maturing on November 1, 2006 shall be retired by redemption at 100%, without premium, through operation of the Sinking Account established by the * The aggregate principal amount, maturity amounts and mandatory redemption amounts of the Bonds are subject to change prior to the opening of bids in accordance with the provisions of a policy of insurance on the Bonds as further explained under the caption "Municipal Bond Insurance." JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 12 -Oct -82 21:41 SEQ NO: 2 Resolution, prior to their maturity, commencing on November 1, 1998 and on November 1 each year thereafter, by deposit into the Sinking Account of the amounts specified hereafter: 2002 ........................... :........................... 605,000 4 OPTIONAL REDEMPTION: The Bonds are also subject to redemption (at par), under the circum- stances prescribed and as provided in a resolution of the Agency authorizing the issuance of the Bonds (the "Resolution"), at the option of the Agency, as a whole or in part, through the application of proceeds of insurance and eminent domain proceedings. Bonds maturing on or after November 1, 1993 are also subject to redemption prior to their respective stated maturities, at the option of the Agency, as a whole, or in part in inverse order of maturities, and by lot within any such maturity if less than all of the Bonds of such maturity be redeemed, from any source of available funds, on any interest payment date on or after November 1, 1992, at the respective redemption prices (expressed as percentages of the principal amount of the Bonds or portions thereof to be redeemed) set forth below, in each case together with accrued interest to the redemption date: Redempton Dates November 1, 1992 and May 1, 1993.......... November 1, 1993 and May 1, 1994......... November 1, 1994 and May 1, 1995......... November 1, 1995 and May 1, 1996......... November 1, 1996 and May 1, 1997.......... November 1, 1997 and thereafter .............. Redemption Price 102Yz% 102 101'/2 101 1001/2 100 S INTEREST: The Bonds will bear interest from November 1, 1982 at a rate to be fixed upon the sale thereof, but not to exceed twelve percent (12%) per annum, payable commencing on May 1, 1983 and semiannually thereafter on November 1st and May, 1st in each year. PAYMENTS: The Bonds and the interest thereon and any premiums upon the redemption thereof prior to maturity are payable in lawful money of the United States of America and (except for interest on Fully Registered Bonds, which is payable by mailed check or draft) are payable at the principal office of the Fiscal Agent for the Agency in Los Angeles, California, or, at the option of the holder, at the office of any Paying Agent of the Agency in Chicago, Illinois or New York, New York. REGISTRATION: Two forms of Bonds have been provided: (i) those which shall be initially issued and which are in negotiable form, payable to bearer with negotiable coupons ("Bearer Bonds"), and (ii) those which are issued to facilitate registration and so are issued as fully registered bonds payable to the registered owner ("Fully Registered Bonds"). The Bearer Bonds are not registrable by endorsement and, to facilitate their registration, they may be exchanged for Fully Registered Bonds as provided in the EResolution. A Bearer Bond or Bearer Bonds may be registered by exchanging the same for a Fully Registered Bond or Fully Registered Bonds, as the case may be. A Bearer Bond or Bearer Bonds and Fully Registered Bond or Fully Registered Bonds may be exchanged for a Fully Registered ' Bond or Fully * The aggregate principal amount, maturity amounts and mandatory redemption amounts of the Bonds are subject to change prior to the opening of bids in accordance with the provisions of a policy of insurance on the Bonds as further explained under the caption "Municipal Bond Insurance." 2 Minimum Minimum Year Sinking Year Sinking Ending Account Ending Account November 1 Payments* November 1 Payments* 1998 ....................................................... $400,000 2003...................................................... $670,000 1999 ....................................................... 440,000 2004 ...................................................... 745,000 2000 ....................................................... 490,000 2005 ...................................................... 825,000 2001 ....................................................... 545,000 2006 ...................................................... 915,000 2002 ........................... :........................... 605,000 4 OPTIONAL REDEMPTION: The Bonds are also subject to redemption (at par), under the circum- stances prescribed and as provided in a resolution of the Agency authorizing the issuance of the Bonds (the "Resolution"), at the option of the Agency, as a whole or in part, through the application of proceeds of insurance and eminent domain proceedings. Bonds maturing on or after November 1, 1993 are also subject to redemption prior to their respective stated maturities, at the option of the Agency, as a whole, or in part in inverse order of maturities, and by lot within any such maturity if less than all of the Bonds of such maturity be redeemed, from any source of available funds, on any interest payment date on or after November 1, 1992, at the respective redemption prices (expressed as percentages of the principal amount of the Bonds or portions thereof to be redeemed) set forth below, in each case together with accrued interest to the redemption date: Redempton Dates November 1, 1992 and May 1, 1993.......... November 1, 1993 and May 1, 1994......... November 1, 1994 and May 1, 1995......... November 1, 1995 and May 1, 1996......... November 1, 1996 and May 1, 1997.......... November 1, 1997 and thereafter .............. Redemption Price 102Yz% 102 101'/2 101 1001/2 100 S INTEREST: The Bonds will bear interest from November 1, 1982 at a rate to be fixed upon the sale thereof, but not to exceed twelve percent (12%) per annum, payable commencing on May 1, 1983 and semiannually thereafter on November 1st and May, 1st in each year. PAYMENTS: The Bonds and the interest thereon and any premiums upon the redemption thereof prior to maturity are payable in lawful money of the United States of America and (except for interest on Fully Registered Bonds, which is payable by mailed check or draft) are payable at the principal office of the Fiscal Agent for the Agency in Los Angeles, California, or, at the option of the holder, at the office of any Paying Agent of the Agency in Chicago, Illinois or New York, New York. REGISTRATION: Two forms of Bonds have been provided: (i) those which shall be initially issued and which are in negotiable form, payable to bearer with negotiable coupons ("Bearer Bonds"), and (ii) those which are issued to facilitate registration and so are issued as fully registered bonds payable to the registered owner ("Fully Registered Bonds"). The Bearer Bonds are not registrable by endorsement and, to facilitate their registration, they may be exchanged for Fully Registered Bonds as provided in the EResolution. A Bearer Bond or Bearer Bonds may be registered by exchanging the same for a Fully Registered Bond or Fully Registered Bonds, as the case may be. A Bearer Bond or Bearer Bonds and Fully Registered Bond or Fully Registered Bonds may be exchanged for a Fully Registered ' Bond or Fully * The aggregate principal amount, maturity amounts and mandatory redemption amounts of the Bonds are subject to change prior to the opening of bids in accordance with the provisions of a policy of insurance on the Bonds as further explained under the caption "Municipal Bond Insurance." 2 6 JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 00:30 SEQ NO: 3 Registered Bonds. A Fully Registered Bond may be exchanged in whole for a Bearer Bond or Bearer Bonds or in part for such Bearer Bond or Bearer Bonds and the balance for a Fully Registered Bond or Fully Registered Bonds. Transfer of ownership of a Fully Registered Bond or Fully Registered Bonds shall be made by exchanging the same for a new Fully Registered Bond or Fully Registered Bonds. All of such exchanges shall be made in such manner and upon such reasonable terms and conditions as may from time to time be determined and prescribed by the Agency; provided, however, no such exchange shall be made between the fifteenth (15th) day preceding any interest payment date and such interest payment date. Such exchanges shall be free of any costs or charges to the person, firm, or corporation requesting such exchange, except for any tax or governmental charge that may be imposed in connection therewith. Each Bearer Bond issued pursuant to the Resolution shall be of the denomination of five thousand dollars ($5,000). Each Fully Registered Bond issued pursuant to the Resolution shall be of a denomination which is five thousand dollars ($5,000) or any whole multiple thereof. 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) in order to aid in the financing of a redevelopment project in the City of Tustin, California, known as the Town Center Area Redevelopment Project, pursuant to the Resolution. SECURITY: The Bonds are payable, as to both principal and interest, from Tax Revenues (as defined in the Resolution) and interest earnings. The Bonds are not obligations of the City of Tustin, the State of California or any of its political subdivisions and do not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction. TERMS OF SALE INTEREST RATE: The interest rate bid may not exceed twelve percent (12%) per annum. The Bonds will bear interest from November 1, 1982, payable commencing May 1, 1983, and semiannually thereafter on November 1st and May 1st in each year. Bidders may specify any number of separate interest rates, and any rate may be repeated as often as desired; provided, however, that (i) the difference between the highest and lowest coupon rates specified in any bid shall not exceed two percent (2%); (ii) each interest rate specified must be in a multiple of'�o of 1% and a zero rate of interest cannot be specified; (iii) no Bond shall bear more than one rate of interest, no interest payment shall be evidenced by more than one coupon and supplemental coupons are not permitted; (iv) each bond shall bear interest from its date to its stated maturity date at the interest rate specified in the bid; (v) all bonds of the same maturity date shall bear the same interest; and (vi) any premium must be paid in bank funds as part of the purchase price, and no bid will be accepted which provides for the cancellation and surrender of any interest coupon or for the waiver of interest or other concession by the bidder as a substitute for payment in full of the purchase price in bank funds. Bids which do not conform to the terms of this paragraph will be rejected. PURCHASE PRICE: The Bonds shall be sold for cash only. All bids must be for not less than all of the Bonds and each bid shall state the purchase price (not less than ninety-seven percent (97%) of the principal amount of the Bonds, plus accrued interest to the date of delivery) at which the bidder offers to buy the Bonds. Each bidder shall state in his bid the total net interest cost in dollars and the average net interest rate determined thereby, which shall be considered informative only and not a part of the bid. HIGHEST BID: The Bonds will be awarded to the highest responsible bidder for Bonds maturing in accordance with the Maturity Schedule, assuming that the Bonds maturing on November 1, 2006 are retired in accordance with the provisions for the mandatory redemption thereof as explained herein under "Mandatory Redemption". As noted, the Maturity Schedule will be as set forth herein under "Maturities", subject to change as further explained herein under "Municipal Bond Insurance". With respect to all bids submitted for Bonds maturing in accordance with the Maturity Schedule, the highest bid will be determined by deducting the amount of the premium bid (if any) from, and adding the amount of the discount bid (if any) to, the total amount of interest which would be required to be paid on all Bonds from November 1, 1982 to their respective maturity dates (except that for purposes of such determination with respect to Bonds maturing November 1, 2006 an assumption shall be made that during the years 1998 through 2006 3 JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 00:30 SEQ NO: 4 an amount of such Bonds shall be retired in accordance with the schedule for minimum sinking account payments as set forth herein under "Mandatory Redemption") at the applicable interest rate or rates specified in the bid, and the award will be made on the basis of the lowest net interest cost. The purchaser must pay accrued interest, computed on a 360 -day year basis, from the date of the Bonds to the date of delivery. The cost of printing the Bonds will be borne by the Agency. 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. PROMPT AWARD: The Agency will 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 the specified time if the bidder shall not have given to the Agency notice in writing of the withdrawal of such bid. CUSIP: CUSIP identification numbers may be imprinted on the Bonds, but such numbers shall not constitute a part of the contract evidenced by the Bonds and no liability shall hereafter be attached 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 shall not constitute cause for refusal by the successor 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 Jeffries Banknote Company, 1330 West Pico Boulevard, Los Angeles, California, or at such other 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, California. PROMPT DELIVERY; CANCELLATION FOR LATE DELIVERY: The Bonds will be delivered to the successful bidder on or about November 16, 1982, and such prompt delivery time is of the essence of the contract to be made hereunder for the sale of the Bonds. The Agency, at its sole option, shall have the right to delay the delivery of the Bonds beyond said date; provided, however, that the successful bidder shall have the right, at his option, to cancel the contract of purchase if the Agency shall fail to execute the Bonds and tender them for delivery within sixty (60) days from the date herein fixed for the receipt of bids, and in such event the successful bidder shall be entitled to the return of the proceeds of the check accompanying its bid. 7 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 Tax Allocation Bonds Series 1982 of the Tustin Community Redevelopment Agency." Each bid must be unconditional and in accordance with the terms and conditions set forth herein, or permitted herein, and must be submitted on, or in substantial accordance with, bid forms provided by the Agency. BID CHECK: A certified or cashier's check on a responsible bank or trust company in the amount of Eighty-five Thousand Dollars ($85,000), 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 his bid. The check accompanying any accepted bid shall be cashed and the proceeds thereof applied to the purchase price. If such bid is accepted but not performed, unless such failure of performance shall be caused by any act or omission of the Agency, the proceeds of the check accompanying any accepted bid shall be retained by the Agency. The check accompanying each unaccepted bid will be returned promptly. 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 received by private holders from bonds of the same type and character shall be declared to be taxable 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 shall be declared taxable by the terms of any federal income tax law enacted subsequent to the date of this notice. LEGAL OPINION: The opinion of Mudge Rose Guthrie & Alexander, Los Angeles, California and Rourke & Woodruff, Santa Ana, California, Co -Bond Counsel, approving the validity of the Bonds and stating that interest on the Bonds is exempt from Federal income taxes and from State of California personal income taxes under existing statutes, regulations and court decisions, will be furnished the n u JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 12 -Oct -82 21:41 SEQ NO: 5 successful bidder at or prior to 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 definitive Bond. No charge will be made to the purchaser for such printing or certification. MUNICIPAL BOND INSURANCE: The Agency has applied for a policy of insurance on the Bonds from the Municipal Bond Insurance Association ("MBIA"). If the Agency receives a commitment from MBIA to issue such a policy, said policy of insurance would guarantee the payment, when due, of the principal of and interest on the Bonds. The policy does not insure against nonpayment caused by the insolvency or negligence of any paying agent or the fiscal agent of MBIA, or nonpayment of redemption premiums, and does not provide for any accelerated payments in the event that bonds insured thereunder are declared due and payable prior to maturity. Such a policy would be non -cancellable and the premium would be fully paid at the time of the delivery of the Bonds. The Agency anticipates that MBIA will make its decision whether or not to provide such insurance by the bid date of November 1, 1982. Should MBIA commit to insure an amount less than $8,500,000, the aggregate principal amount of the Bonds will be reduced to equal the amount of insurance coverage so provided and the maturity schedule will be adjusted in accordance with the terms of the commitment. Should MBIA not issue a commitment by the bid date of November 1, 1982, the bid date will be postponed. Information with respect to whether there is a change in the principal amount of Bonds to be issued in light of the MBIA decision will be available over the "Munifacts" wire by or before October 29, 1982. OFFICIAL STATEMENT: Upon the determination of the successful bidder, the Agency will prepare its final Official Statement (the "Official Statement") with respect to the Bonds. The Agency will furnish to the successful bidder, at no charge, such number of copies of the Official Statement (and any amendment or supplement thereto) as the successful bidder may reasonably request (but not to exceed 200) for use in connection with any resale of the Bonds. 8 BLUE SKY LAWS: The successful bidder will be responsible for the clearance or exemption with respect to the status of the Bonds for sale under the securities or "Blue Sky" laws of the several states and the preparation of any surveys or memoranda in connection therewith. CLOSING DOCUMENTS: In addition to the opinion of Co -Bond Counsel referred to above, at the time of payment for and 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. No Litigation Certificate — A certificate of the Agency Attorney certifying that there is no direct litigation pending affecting the validity of the Bonds. 2. Signature Certificate — A certificate of the 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. 3. Fiscal Agent's and Treasurer's Receipts — The receipts of the Fiscal Agent and the Treasurer of the Agency showing that the purchase price of the Bonds, including accrued interest to the date of delivery, has been received by the Agency and the Fiscal Agent, respectively, and the distribution of the funds to be made. 4. Certificate Concerning Official Statement — A certificate of an appropriate officer of the Agency to the effect that to the best of such officer's knowledge and belief, and after reasonable investigation, (a) neither the Official Statement nor any amendment or supplement thereto contains any untrue statement of a material fact or omits to state any material fact necessary to make the statements therein, in light of the circumstances in which they were made, not misleading; (b) since the date of the Official Statement, no event has occurred which should have been set forth in an amendment or supplement to the Official Statement which has not been set forth in such an amendment or supplement; and (c) there has not been any material adverse change in the operations or financial affairs of the Agency since the date of the Official Statement. Is JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 12 -Oct -82 21:41 SEQ NO: 6 I5. Opiniun of the General Counsel to Agency — An opinion of the General Counsel to the Agency that the activation and certain subsequent procedures of the Agency (exclusive of the issuance and sale of the Bonds) have been taken in accordance with all applicable laws. 6. Arbitrage Certificate — A certificate of a responsible officer of the Agency certifying that, on the basis of the 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. INFORMATION AVAILABLE: Requests for copies of the Resolution and. the Official Statement, or for other information concerning the Agency, should be addressed to the Financial Consultant to the Agency: Miller & Schroeder Municipals, Inc., 505 Lomas Santa Fe Drive, Suite 200, Solana Beach, CA 92075. Attention: Michael Whipple or Pamela Wiget. Telephone (714) 481-5894.. GIVEN by order of the Agency adopted on October 20, 1982. /s/ Mary E. Wynn Secretary of the Tustin Community Redevelopment Agency 6 JOB NO. 97576B002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 12 -Oct -82 21:41 SEQ NO: 7 1 9 BID FOR THE PURCHASE OF TUSTIN COMMUNITY REDEVELOPMENT AGENCY TOWN CENTER AREA REDEVELOPMENT PROJECT TAX ALLOCATION BONDS SERIES 1982 NOT TO EXCEED $8,500,000 Tustin Community Redevelopment Agency City of Tustin, California On behalf of a group which we have formed, consisting of and pursuant to the Notice Inviting Bids hereinafter mentioned, we offer to purchase the Bonds designated as "Tustin Community Redevelopment Agency Town Center Area Redevelopment Project, Tax Allocation Bonds, Series 1982' in total principal amount pursuant to the Maturity Schedule as follows: Maturity Schedule Not to Exceed $8,5009000 Aggregate Principal Amount Maturity Date Pdadpal Interest Norember t Anown Rate 1983........................................................... $ 85,000 1984........................................................... 95,000 1985; .......................................................... 100,000 1986........................................................... 115,000 1987........................................................... 125,000 1988........................................................... 140,000 1989........................................................... 155,000 1990........................................................... 175,000 1991........................................................... 190,000 1992........................................................... 215,000 1993........................................................... 235,000 1994........................................................... 260,000 1995........................................................... 290,000 1996........................................................... 320,000 1997........................................................... 360,000 2006........................................................... 5,640,000 and to pay therefor the aggregate sum of $ interest ..........................." of delivery thereof. plus accrued on the Bonds to the date 10 This bid is made subject to all the terms and conditions of the Notice Inviting Bids heretofore published, all of which terms and conditions are made a part hereof as fully as though set forth in full in this bid. • Principal amount of the Bonds plus premium or less discount, if any (discount not to exceed five percent (5%)). Vi JOB NO. 9757613002 ST: 97576A JEFFRIES BANKNOTE CO. (213) 742-8800 12 -Oct -82 21:41 SEQ NO: 8 As 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 Co -Bond Counsel firms Mudge Rose Guthrie & Alexander, Los Angeles, California, and Rourke & Woodruff, Santa Ana, California, approving the validity of the Bonds, will be 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 Eighty-five Thousand Dollars ($85,000), payable to the order of the Agency. There is submitted herewith a memorandum (which shall not constitute a part of this bid) stating the total net interest cost in dollars on the Bonds (deducting the amount of any premium or adding the amount of any discount) during the life of the issue (deducting the amount of any premium or adding the amount of any discount), and the average net interest rate determined thereby. Respectfully submitted, Name (Account Manager) By: Address City State MEMORANDUM OF INTEREST COST The total net interest cost on the Bonds during the life of the issue to November 1, 2006 (deducting the amount of any premium or adding the amount of any discount), under the above bid is $ ................................. ..., and the average net interest rate determined thereby is ..................%. ** Insert "certified" or "cashier's". 8 v9zOLO b£z0£0 'Z86I lagtuaAoN si luawalelS lziogj0 stgl )o alep oql 'Z86I '91 iagtuaAojV lnogv io uo vruiofrtvD 'sata8uv sod ur if aertap lof atgvttvnv aq Ipm spuog ayi 1vy1 palvdratJuv st 11 'tasunoD puog-off 'vtWof!jv3 `vud v1uvS f(nlpoohl ip axtnoy pun viu.rofrtvD 'saI9211V sod 'rapuvxatd p auylnD asoy a8pnK fq ,flrtv8aj fo tanoiddv ayi of ioafgns 'pansst fr puvvv' 'uayM 'padaffo a.1v spuog ayl '210332I3H1379VII SI SNIOISIAIU&IS 'IV:31 LI70d S.I.I 30 ANV SON 3.LV.LS QIVS `A.LIJ QIVS 2I3H.I13NI QN V `S,NIOISIAMWIS-1VJI1I70d S11 30 ANIV 80 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lagwanONl UO 101 dq 11 -ed ui lun000V SutiluiS oql wolj uondwapal of ioafgns On 9002 `I lagwanoN Suunirw spuog aqi 'NJOA Marl `3110A MONS 10 siouilll `o8rotgO ut sjuaBE StnArd 2q1 jo aogjo aqi w 'ioploq aqi jo uotldo aqi ip `10 'S*102UV s0-1 ut AOu22V aqi 1oj luotV jros13 oql `ijurg lEuonvN ogtord dipmoS jo aogjo ledtouud aqi n alquAud aq lltM spuog aqi uo 1swolut put, jo jedioutid 'jooi2gi aldillnw alogM due 10 000`5$ jo uonrutwouap oql m 'spuog pamsiR22d dlln3 su 10 `000`5$ jo uojjrutwouap aql ut spuog 1anog sr pansst d[letltui aq lltM spuog aqi ',Culnjuw Inun lead Lina jo 1 lagwanoN pup I drw govo uo 12ijeontii dljpnuur-twas put, £861 'I drlN uo ojgrdud st spuog aqj uo is21aiu1 Mo]aq uMogs sr 'I lagwanoN :anQ Z861 `I lagwanoN :pa1pQ 2861 S-MH3S 'SUN08 NOI Ld0071V XV.L ,L.33fOHd IN3MI013A3Q3H V3HV H31X33 NIMO.L (VINHo3Irm) ADN219Y ,LIQ aWc1O'I3A3(13H )UINLIIWWOJ NIZSfU 000`008,8$ 'suotstaap 11noa puv suoUvtnSai 'sarnlvls 8uusrxa spun saxvl awoout lvuosaad vrujofrtvD fo a1vig wolf puv saxvl wap tvlapad wolf ldwaxa st spuog ay/ uo isalaiut 'tasunoo puog-03 fo uorurdo ay/ 111 (utalaq ,guuea,, aaS) :8utleg 311SSI A13N1 Z86I `OZ 2I3801DO Q31VQ JNI3W31V1S 7VIJI330 AHVKlWl'l32Id T :ON b3S MLO 98 -130 -ST 0088-M (97) '00 3ZONXNVg SSIUd d3f- X9LSL6 :IS Z00X9L9L6 'OIQ $Of 3 JOB NO. 97576X002 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 07:54 SEQ NO: 2 071119 n355nn TUSTIN COMMUNITY REDEVELOPMENT AGENCY TUSTIN, CALIFORNIA MEMBERS OF THE AGENCY Richard B. Edgar, Chairman Ursula E. Kennedy, Vice Chairman Ronald B. Hoesterey Donald J. Saltarelli Frank H. Greinke William A. Huston, Executive Director Ronald A. Nault, Teasurer Mary E. Wynn, Secretary Michael Brotemarkle, Community Development Director R. Kenneth Fleagle, Consultant James G. Rourke, General Counsel MAYOR AND CITY COUNCIL Richard B. Edgan, Mayor Ursula E. Kennedy, Mayor Pro Tem Ronald B. Hoesterey Donald J. Saltarelli Frank H. Greinke William A. Huston, City Manager Ronald A. Nault, Director of Finance James G. Rourke, City Attorney SPECIAL SERVICES Co -Bond Counsel Mudge Rose Guthrie & Alexander Los Angeles, California and Rourke & Woodruff, A Professional Corporation Santa Ana, California Financial Consultant Miller & Schroeder Municipals, Inc. Solana Beach, California Fiscal Consultant Katz, Hollis, Coren & Associates, Inc. Los Angeles, California Fiscal Agent Security Pacific National Bank Los Angeles, California N JOB NO. 97576X002 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:03 SEQ NO: 3 TABLE OF CONTENTS In connection with this offering, the underwriters may overallocate or effect transactions which stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. No dealer, broker, salesman or other person has been authorized to give any information or to make any representations, other than those contained in this Official Statement, and, if given or made, such other information or representations must not be relied upon as having been authorized by the Agency. The information and expressions of opinion stated herein are subject to change without notice. The delivery of this Official Statement shall not, under any circumstances, create any implication that there has been no change in the affairs of the Agency, the City or the Town Center Area Redevelopment Project since the date hereof. 122427 001232 Page IntroductoryStatement......................................................................................................................... 1 TheBonds.............................................................................................................................................. 2 Authorityfor Issuance....................................................................................................................... 2 Descriptionof the Bonds................................................................................................................... 2 Registration........................................................................................................................................ 2 Redemption.......................................................:................................................................................. 2 Securityfor the Bonds.......................................................................................................................... 3 Sourcesand Uses of Funds................................................................................................................... 4 TheAgency............................................................................................................................................ 4 General................................................................................................................................................ 4 Members, Officers and Staff............................................................................................................. 5 AgencyPowers................................................................................................................................... 5 The Town Center Area Redevelopment Project................................................................................. 6 GeneralHistory.................................................................................................................................. 6 Redevelopment Goals and Objectives............................................................................................... 6 Recent and Proposed Development.................................................................................................. 6 Proposed Development and Use of Bond Proceeds......................................................................... 7 TaxRevenues......................................................................................................................................... 8 HistoricTax Revenues...................................................................................................................... 8 ProjectedTax Revenue...................................................................................................................... 8 Coverage............................................................................................................................................. 9 MajorProperty Owners..................................................................................................................... 9 AnnualDebt Service.......................................................................................................................... 10 RiskFactors........................................................................................................................................... 11 Reduction of Tax Revenues.............................................................................................................. 11 Constitutional Amendment XIII A/Property Tax Rate................................................................ 11 Business Inventory Subvention.......................................................................................................... 11 Constitutional Amendment XIII B/Government Spending Limitation ......................................... 12 SerranoDecision................................................................................................................................ 13 Summaryof the Resolution.................................................................................................................. 13 Funds — Allocation of Bond Proceeds............................................................................................ 13 Flowof Funds.................................................................................................................................... 14 Deposit and Investment of Moneys in Funds.................................................................................. 16 Issuance of Additional Bonds and Agency Indebtedness............................................................... 16 Other Covenants of the Agency....................................................................................................... 17 Events of Default and Remedies...................................................................................................... 19 ConcludingInformation......................................................................................................................... 20 FinancialConsultant.......................................................................................................................... 20 LegalOpinion..................................................................................................................................... 20 TaxExempt Status............................................................................................................................ 21 Legality for Investment in California.............................................................................................. 21 Municipal Bond Insurance................................................................................................................ 21 BondRating................................................................................................................:...................... 22 Audited Financial Statements........................................................................................................... 22 FiscalConsultant................................................................................................................................ 22 Miscellaneous...................................................................................................................................... 22 Supplemental Information on the City of Tustin............................................................................... 23 Katz, Hollis, Coren & Associates, Inc. Report to the Agency ................................................. Appendix A Auditor's Report and Financial Statements of the Agency ....................................................... Appendix B In connection with this offering, the underwriters may overallocate or effect transactions which stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. No dealer, broker, salesman or other person has been authorized to give any information or to make any representations, other than those contained in this Official Statement, and, if given or made, such other information or representations must not be relied upon as having been authorized by the Agency. The information and expressions of opinion stated herein are subject to change without notice. The delivery of this Official Statement shall not, under any circumstances, create any implication that there has been no change in the affairs of the Agency, the City or the Town Center Area Redevelopment Project since the date hereof. 122427 001232 JOB NO. 97576X005 ST: 97576X #EFFRIES BANKNOTE CO. (213) 742-6800 13 -Oct -82 12:46 SEQ NO: 1 5 $895009000 TUSTIN COMMUNITY REDEVELOPMENT AGENCY TOWN CENTER AREA REDEVELOPMENT PROJECT TAX ALLOCATION BONDS, SERIES 1982 INTRODUCTORY STATEMENT This Official Statement, including the cover page and appendices hereto, is provided to furnish information in connection with the sale by the Tustin Community Redevelopment Agency (the "Agency"), of $8,500,000 principal amount Town Center Area Redevelopment Project, Tax Allocation Bonds, Series 1982 (the "Bonds"). The Bonds are being issued pursuant to the Constitution and the laws of the State of California (the "State"), including the Community Redevelopment Law (Part 1, Division 24, commencing with Section 33000 of the Health and Safety Code of the State of California) (the "Law") and Resolution No.......... adopted by the Agency on October 20, 1982 (the "Resolution"). The City of Tustin (the "City") is located in Orange County (the "County"). Incorporated on September 21, 1927, the City encompasses an area of approximately 11.2 square miles. The Agency was established pursuant to the Law and the appropriate ordinance of the City Council of the City, enacted on October 4, 1976. The Agency is charged with the authority and responsibility of redeveloping and upgrading blighted areas of the City. The five members of the City Council serve as the governing body of the Agency, and exercise all rights, powers and privileges of the Agency. The Redevelopment Plan for the Town Center Area Redevelopment Project (the "Project Area") was approved by Ordinance No. 701 enacted by the City Council on November 22, 1976, as amended by Ordinance No. 855, enacted by the City Council on September 8, 1981, (the "Redevelopment Plan".) The Law authorizes the financing of redevelopment projects by the Agency through the use of tax allocation revenues. This method provides that the taxable valuation of the property within a defined redevelopment project area on the assessment role that was last equalized prior to the effective date of the enabling ordinance which adopts the redevelopment plan becomes the "base" valuation. Any increase in taxable valuation in subsequent years over that established as the base year becomes the incremental taxable valuation upon which taxes are levied by or on behalf of other taxing entities and the resulting tax revenues are allocated to the Agency. All taxes, subject to the limitation contained in the Redevelopment Plan for the Project Area, thereafter collected by the County upon the increase in taxable valuation above the base valuation in the Project Area (the "Tax Revenues") are available to the Agency for the payment of debt and such moneys may be pledged to the payment of debt service on obligations issued to finance the Agency's redevelopment activities in the Project Area. The Redevelopment Plan for the Project Area limits the amount of Tax Revenues which may be allocated to the Agency for the Project Area to $3,000,000 per year and limits the amount of outstanding indebtedness payable from Tax Revenues to $20,000,000; however, such annual limitations may be increased by amendment of the Redevelopment Plan for the Project Area. The projections of future Tax Revenues contained in this Official Statement are based on current and projected taxable valuations within the Project Area and on the current and projected tax rates applicable to the taxable property in the Project Area. (See Appendix A, Katz Hollis Coren and Associates, Inc. Report to the Agency.) Any decrease in the taxable valuation or in the applicable tax rates may reduce the Tax Revenues allocated to the Agency and correspondingly would have an adverse impact on the ability of the Agency to pay debt service on the Bonds. The Agency intends to utilize of Bond proceeds for property acquisition, utilities undergrounding, parking, water system improvements and construction of a Community Center in the Town Center Area Redevelopment Project. In addition, the Agency will use $1,125,000 to repay its debt to the City. (See the section herein entitled "TOWN CENTER AREA REDEVELOPMENT PROJECT — Proposed Development and Use of Bond Proceeds".) 027574 057756 JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 2 Brief descriptions of the Bonds, the Resolution, the Agency, and the City are included in this Official Statement, as well as the financial statements of the Agency for the fiscal year ended June 30, 1982. Such descriptions and information do not purport to be comprehensive or definitive. All references herein to the Resolution, the Law, the Constitution and the laws of the State and 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 Resolution 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 office of the Financial Consultant, Miller & Schroeder Municipals, Inc., 505 Lomas Santa Fe Drive, Suite 200, Solana Beach, California. 6 THE BONDS Authority for Issuance The Bonds, in the principal amount of $8,500,000 were authorized for issuance pursuant to the Resolution adopted by the Agency on October 20, 1982. The Bonds are being issued in accordance with the Law and other applicable laws and the Constitution of the State. Description of the Bonds The Bonds shall be issued in the principal amount of $8,500,000 in the form of Bearer Bonds in the denomination of $5,000 each, or as Fully Registered Bonds, in the denomination of $5,000 or any whole multiple thereof. The Bonds are dated November 1, 1982 and mature on November 1 in the years and amounts shown on the cover page of this Official Statement. Registration Two forms of Bonds have been provided as contained in the Resolution: (1) those which shall be initially issued and which are in negotiable form, payable to bearer with negotiable coupons ("Bearer Bonds"); and (2) those which are issued to facilitate registration and so are issued as non-negotiable Fully Registered Bonds payable to the registered owner ("Fully Registered Bonds"). The Bearer Bonds are not registrable by endorsement, but may be exchanged for Fully Registered Bonds as provided in the Resolu- tion. A Bearer Bond or Bearer Bonds may be registered by exchanging the same for a Fully Registered Bond or Fully Registered Bonds, as the case may be. A Bearer Bond or Bearer Bonds and a Fully Registered Bond or Fully Registered Bonds may be exchanged for a Fully Registered Bond or Fully Registered Bonds. A Fully Registered Bond may be exchanged in whole for Bearer Bonds or in part for such Bearer Bonds and the balance for Fully Registered Bonds. Transfer of ownership of a Fully Registered Bond or Fully Registered Bonds shall be made by exchanging the same for a new Fully Registered Bond or Fully Registered Bonds. All of such exchanges shall be made in such manner and upon such reasonable terms and conditions as may from time to time be determined and prescribed by the Agency; provided, however, no such exchange shall be made between the fifteenth (15th) day preceding any interest payment date and such interest payment date. Such exchanges shall be free of any costs or charges to the person, firm or corporation requesting such exchange, except for any tax or governmental charge that may be imposed in connection with such exchange. Each Bearer Bond issued pursuant to the Resolution shall be of the denomination of $5,000. Each Fully Registered Bond issued pursuant to the Resolution shall be of a denomination which is 55,000 or a whole multiple thereof and shall be of the same issue. 7 Redemption Optional Redemption. Bonds maturing on or after November 1, 1993 are also subject to redemption prior to their respective stated maturities, at the option of the Agency, as a whole, or in part in inverse order of maturities, and by lot within any such maturity if less than all of the Bonds of such maturity be redeemed, from any source of available funds, on any interest payment date on or after November 1, 1992, at the 2 , LO., ^I- IICl/, 107441 17J/Vl JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 3 respective redemption prices (expressed as percentages of the principal amount of the Bonds or portions thereof to be redeemed) set forth below, in each case together with accrued interest to the redemption date: Redemption Dates Amount November 1, 1992 and May 1, 1993 Redemption Price .............. I................................................... November 1, 1993 and May 1, 1994 102/2%o .................................................................. November 1, 1994 and May 1, 1995 102 .................................................................. November 1, 1995 and May 1, 1996.................................................................. 101'h November 1, 1996 and May 1, 1997.................................................................. 101 November 1, 1997 and thereafter 1001/2 ................................................................ 100 Sinking Account Redemption. The Resolution creates a Sinking Account to be used for the payment and redemption of the Bonds maturing on November 1, 2006 (the "Term Bonds"). The Agency is required to deposit annually therein the amounts, if available, required to make annual Sinking Account payments on the Term Bonds to be applied each year to the redemption of the Term Bonds. Failure by the Agency to deposit such amounts in full each year is not an event of default under the Resolution, provided that the Agency shall make up any such deficiency from the first amounts available in succeeding years. Bonds maturing November 1, 2006, shall be subject to mandatory redemption at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, from minimum sinking account payments made by the Agency under the Resolution on November I in the years and amounts as follows: Year Amount 1998 .................................... $400,000 1999 .................................... 440,000 2000 .................................... 490,000 2001 .................................... 545,000 2002 .................................... 605,000 Year Amount 2003 .................................... $670,000 2004 .................................... 745,000 2005 .................................... 825,000 2006 (Maturity) ................ 915,000 Notice of Redemption. As provided in the Resolution, notice of redemption shall be given by publica- tion at least once a week for two successive weeks in a financial paper or newspaper of general circulation in Los Angeles, California, and in a financial paper or newspaper circulated in New York, New York, and printed in the English language, the first such publication to be not less than thirty nor more than sixty days before the redemption date. Notice of redemption shall also be mailed no less than thirty nor more than sixty days prior to the redemption date to the respective registered owners of any registered Bonds designated for redemption at their addresses appearing on the bond registration books, but neither failure to mail such notice nor any defect in the notice so mailed shall affect the sufficiency of the proceedings for redemption. 8 SECURITY FOR THE BONDS The Bonds are secured by and payable from a lien upon and pledge of the Tax Revenues allocated to the Agency from property within the Project Area, all of the moneys in the Reserve Account initially deposited from Bond proceeds and interest earnings on funds held on deposit in trust for the Bondholders by the Fiscal Agent. Tax Revenues in the Special Fund, arising as above, are pledged in their entirety to the payment of the Bonds or to the Reserve Account by transfer for that purpose, so long as any Bonds remain outstanding or unprovided for. Tax Revenues are defined to mean those taxes received by the Agency produced by that year's tax rates applied to increases in taxable valuation in excess of 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" assessment roll), including all payments and reimbursements, if any, to the Agency specifically attributable to ad valorem taxes lost by reason of tax exemptions and tax rate limitations. The Redevelopment Plan provides that the amount of Tax Revenues which may be allocated to the Agency from the Project Area is 53,000,000 per year; however, such limitation may be increased by amendment of the Redevelopment Plan. 3 ninii7 mra77 JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 4 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 could have a similar effect. 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 principal of and interest on the Bonds. Detailed information regarding Tax Revenues and projection of debt service coverage is in the section entitled "TAX REVENUES," as well as "APPENDIX A," the Katz, Hollis, Coren 8t Associates, Inc. Report to the Agency. The Bonds are not a debt of the City of Tustin, the State of California, or any of its political subdivisions, and neither said City, said State, nor any of its political subd limitation or restriction. ivisions is liable therefor. The Bonds do not constitute an indebtedness within the meaning of any constitutional or statutory debt Particular attention is directed to the section entitled "RISK FACTORS" herein which describes certain matters which may have an adverse effect on the payment of and security for the Bonds. SOURCES AND USES OF FUNDS - The anticipated sources and uses of the Funds, excluding accrued interest, are as follows: So. Principal Amount of Bonds................................................................. Less Bond Discount ................... $8,500,000 Net Bond Proceeds............................................................................... Z_ _ 55_000(2) $8,245,000 Uses Redevelopment Fund .......................................... Reserve Account ................ Costs of Issuance.......................................................... 1,020,650 Bond Insurance Premium................................ Total ................ ..................................... ........................................................................... $8,245,000 (1) Accrued interest and premium, if any, will be deposited into the Interest Account. (2) Assumes discount of 3%. " Preliminary estimates, subject to change. General THE AGENCY The Tustin Community Redevelopment Agency was activated on October 6, 1976 by City Ordinance No. 696 pursuant to the California Community Redevelopment Law (Section 33000 et. seg. Health and Safety Code). The City Council serves as the governing board for the Agency and the City Manager serves as the Executive Director of the Agency. The Agency is a separate public body which is charged with the authority and responsibility of redeveloping and upgrading blighted areas of the City. City staff provides technical services connected with redevelopment projects, including fiscal planning, engineering, planning and other functions necessary for implementation of the Redevelopment Plan. 4 ns771n iiAds7 10 JOB NO. 97576X005 ST: 97576X jEFFRIES BANKNOTE CO. (213) 742-d800 13 -Oct -82 12:46 SEQ NO: 5 Members, Officers and Stair Name & Office Occupation Expiration of Term Richard B. Edgar, Chairman Ursula E. Kennedy, Vice Chairman Businessman April 1984 Ronald B. Hoesterey Personnel Consultant April 1986 Donald I Saltarelli Businessman April 1984 Frank Greinke Realtor April 1984 Businessman 1986 Mr. Richard B. Edgar, Mayor, was elected to the City Council in 1974 and served as Mayor in 1976- 77. He was appointed to the Tustin Parks and Recreation Commission in 1968 and to the Planning Commission in 1973. He served as first chairman of the Tustin Redevelopment Agency in 1976 and is currently serving in that position. Mr. Edgar is the manager of the Electronic Standard Stock program at TRW Defense Space Systems. Mrs. Ursula Kennedy is Vice Chairman of the Agency and Mayor Pro Tem. She was the first woman elected to the City Council, in March 1978. She was reelected in April 1982. Mrs. Kennedy is a Personnel Consultant for Abigail Abbott Personnel Services and she has a freelance writing business. Mr. Ronald B. Hoesterey was elected to the City Council in 1980, and served as Mayor Pro Tem during 1981. Mr. Hoesterey is the western regional manager of an energy management controls company and also serves as President of the Board of Directors for Public Agency Data Systems. Mr. Donald I Saltarelli was first elected to the City Council in 1972. He was reelected in 1976 and in 1980. Mr. Saltarelli served as Mayor in 1973-74, 1975-76 and again in 1980-81. He is currently a member of the Local Agency Formation Commission of Orange County. Mr. Saltarelli owns the Saltarelli Realty Company. Mr. Frank Greinke was elected to the City Council in April 1982. He has been active in the Tustin Chamber of Commerce as Director, Chairman of numerous committees and President in 1969-70. He has worked on civic committees and commissions such as the Development Preview Committee, Tustin Now and Tomorrow Committee and the Park and Sewer Bond Committee. Mr. Greinke owns the Southern Counties Oil Company. Mr. William B. Huston is City Manager and Executive Director of the Agency. He was appointed Tustin's first City Manager on September 1, 1981. Prior to Tustin, Mr. Huston was City Administrator of Milbrae, California. Mr. Huston is a graduate of the University of Southern California. Agency Powers All powers of the Agency are vested in governing body who are the elected members of the City Council. Pursuant to the Law, the Agency is a separate public body and exercises governmental functions in planning and implementing redevelopment projects. 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 for authorized purposes and to expend their proceeds and the right to acquire, sell, rehabilitate, develop, administer or lease property. The Agency may demolish buildings, clear land, and cause to be constructed certain improvements including streets, sidewalks, and utilities, and can further prepare for use as a building site any real property which it owns or administers. The Agency may, from any funds made available to it for such purposes, pay for all or part of the value of land and the cost of buildings, facilities, or other improvements to be publicly owned and operated, provided that such improvements are of benefit to a redevelopment project area and cannot be financed by any other reasonable method. The Agency may not construct or develop buildings, with the exception of public buildings, and must sell or lease cleared property which it acquires within a redevelopment project area for redevelopment in conformity with a particular redevelopment plan, and may further specify a period within which such redevelopment must begin and be completed. 155417 057235 5 JOB NO. 97576X005 ST: 97576X jEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 07:56 SEQ NO: 6 TOWN CENTER AREA REDEVELOPMENT PROJECT General History The Redevelopment Plan for the Town Center Area Redevelopment Project (the "Project Area") was approved by Ordinance No. 701 on November 22, 1976, and amended by Ordinance No. 855 enacted by the City Council on September 8, 1981. The Project Area encompasses approximately 360 acres in the center of the City of Tustin, an area formerly characterized by older and somewhat deteriorating development. The Project Area contains commercial, service -commercial and neighborhood commercial and residential land uses. The Project Area was initiated after central city merchants and the Tustin Chamber of Commerce expressed the need to revitalize and expand the City's commercial base along the El Camino Real. El Camino Real had been the major north -south route in California since the early 1800's. By 1971 when the movement for revitalization began, the area consisted of mixed residential and commercial uses on substandard lots. Most of the commercial facilities were nonconforming uses due to lack of off-street parking and some of the businesses dated back to the early 1900's, only one new structure had been built in the area during the previous decade. The Project Area includes all of the commercial properties within the central city. Three community shopping centers and two specialty commercial developments comprise the economic base of the central city. A shopping center on the southerly side of El Camino Real was built in 1961 and was becoming obsolete due to its limited access from the Santa Ana Freeway and due to its age. Other shopping centers constructed in the early 1960's had failed to capture an increase in sales commensurate with the increasing population due to their obsolescence and deterioration. The City of Tustin, with a population that had grown from 1,143 residents in 1950 to 32,000 in 1976, and a market area of 165,000 residents, was not keeping pace with the demand for goods and services. The assistance of the City government was determined to be necessary for the promotion and redevelopment of the commercial area and the renewal of the public infrastructure. Redevelopment Goals and Objections General objectives of the Redevelopment Plan adopted by the Agency are to eliminate and prevent the spread of blight in the Project Area. The Redevelopment Plan proposes to accomplish this by constructing streets, utilities or other public improvements, acquiring real property, providing for participation by owners and tenants presently located in the Project Area, by the management of property under ownership and control of the Agency, and the demolition or removal of buildings and improvements. Furthermore, the Redevelopment Plan provides for the disposition of property and the redevelopment of land in accordance with the Redevelopment Plan, and the rehabilitation of structures and improvements. Recent and Proposed Development The three community shopping centers have all undergone redevelopment and revitalization since 1976. Two additional shopping centers have been constructed. Mervyn's Department Store is located in the new Courtyard Shopping complex. Packers Square on Newport Boulevard was developed by the Warmington Company to accommodate the Irvine Ranch Market, restaurants, boutique shops, and an adjoining 138 unit residential condominium project. In 1982 the Stevens Square office condominium complex on West Main Street consisting of eight Victorian office buildings with a permit value in excess of $2,000,000 was completed. Four additional office building complexes were completed in the Project Area in 1981-82. A parking structure was completed in conjunction with the Stevens Square project which accomodates 214 vehicles, of which 83 parking spaces are owned by the Agency. The Agency intends to either lease these spaces or sell them on a condominium basis. Plans have been approved for development by California Pacific Properties of a 10 acre site which is proposed to contain 390,000 square feet of office and commercial developments including restaurants and theaters in the Project Area. Parking requirements will be satisfied by the construction of an adjoining 900 6 1 h1i351 s 074112 JOB NO. 97576X005 ST: 97576X „c1FFRIES BANKNOTE CO. (213) 742-a800 13 -Oct -82 12:46 SEQ NO: 7 space four story parking structure. Construction is scheduled to start on this $62,000,000 complex by April 1983. Burnett Ehline is the developer of a 42,000 square foot office building at Newport Avenue and Irvine Boulevard. Construction is scheduled to begin in fiscal year 1982-83. Public improvements completed by the Agency include the widening and beautification of Newport Avenue as a 100' primary arterial with a landscaped center median, traffic signal installations, storm drains, new water mains, and sanitary sewers. Most of the utilities in the Project Area have been undergrounded along Irvine Boulevard, First Street and EI Camino Real. A major project, now underway and scheduled for completion in December, 1982, is the El Camino Real improvement project. This project, at a cost of $1.2 million, includes paving, street furniture, landscaping, street lighting, and design features for the El Camino Real business area. Throughout the Project Area the Agency assisted in making public improvements including the widening and upgrading of Newport Avenue, El Camino Real and First Street, undergrounding of utilities on those streets, the extension of Sixth Street, installation of traffic signals, water mains on EI Camino Real and Sixth Street, beautification on the Newport Avenue Center islands and the Brian Street and Main Street triangle, storm drains along El Camino Real, Main Street, Sixth Street and Irvine Boulevard, and sewers along EI Camino Real and C Streets. Proposed Development and Use of Bond Proceeds The Agency intends to continue its efforts to upgrade and revitalize the Project Area through the reconstruction of street improvements, alleys, sign identification, landscaping and street furniture and the development of public parking to serve the area. In addition, the Agency intends to develop the Columbus - Tustin Park and Community Center, sink a new water well and replace inadequate pipes for the water system, and acquire property in the area for development of senior citizens housing and for resale to developers. Specific use of Bond proceeds is outlined below: Land Acquisition: The Agency plans to acquire land within the Project Area which currently is not utilized at its highest and best use. Property acquired by the Agency will be sold for private commercial development through negotiated sales, including the use of developer disposition agreements. The purpose of land acquisition is to facilitate private commercial development consistent with the goals and objectives of the Redevelopment Plan for the Project Area. Approximate cost: $2,000,000 Senior Citizen Housing: The Agency plans to acquire land for subsequent sale or lease to a private developer who covenants to develop the site as affordable housing for senior citizens for a term fixed by the Agency. The site acquired will be located in an area which provides the public and private amenities necessary for senior citizen housing. Approximate cost: $200,000 Undergrounding of Utilities: The Agency plans to underground approximately 3,200 feet of overhead utility lines and to install street lights along the arterial highway street system. This project is adjacent to an undergrounding project recently completed by the Agency, the City and Southern California Edison Company. The location to be undergrounded is in a commercial district situated within the Project Area. Approximate cost: $750,000 Parking Facility: Acquisition of land and construction of a parking facility is planned by the Agency in the Old Town area of the Project Area. The Agency will construct the improvements in conjunction with an Agency selected private development which will be entitled to use of parking spaces based upon a pre- determined allocation of public-private parking. This proposed project is similar to a recently completed 214 space parking facility constructed jointly by the Agency and the Stevens Square Office Condominium Association. Approximate cost: $2,000,000 Water System Improvements: The Agency plans to replace a water main and install a water well in the Old Town area of the Project Area. The improvements are identified in the City's water system capital 7 146332 054126 11 13 JOB NO. 97576X005 ST: 97576X jEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 8 improvement plan as needed to improve the reliability of the water system in the Old Town area. Approximate cost: $500,000 Repayment of General Fund Loan: The Agency plans to repay a loan made from the General Fund of the City to the Agency when it was established. The loan was made in order for the Agency to have working capital until it had sufficient annual tax increment income. Approximate cost: $1,125,000 TAX REVENUES Historic Tax Revnues The following table presents the historical taxable valuation and Tax Revenue for the Project Area: Tustin Community Redevelopment Agency Town Center Area Project Area Taxable Value and Tax Revenues Fiscal Year 1977-78 .................................................. 1978-79 .................................................. 1979-80 .................................................. 1980-81 .................................................. 1981-82 .................................................. (1) Includes business inventory subvention revenues. Source: Katz, Hollis, Coren & Associates. Projected Tax Revenue The following table reflects projected Tax Revenues based partially on new construction within the Project Area, the 2 percent annual increase in valuation permitted by Proposition 13 and replacement income for business inventories. Projection of Taxable Value and Tax Revenues(1) Incremental Tustin Community Redevelopment Agency Value Business Secured Unsecured Total Above Bax Inventory Tax Value Value value Roll Subvention Revemtes(1) $ 55,778 $16,335 $ 72,113 $ 8,375 $10.1 $ 209 72,714 17,784 90,498 27,172 16.9 275 79,780 26,013 105,793 42,493 31.7 596 94,340 16,890 111,230 52,744 53.2 758 123,697 22,987 146,684 88,198 57.6 1,168 (1) Includes business inventory subvention revenues. Source: Katz, Hollis, Coren & Associates. Projected Tax Revenue The following table reflects projected Tax Revenues based partially on new construction within the Project Area, the 2 percent annual increase in valuation permitted by Proposition 13 and replacement income for business inventories. (1) Full projection of value and revenue is included in the Report of the Fiscal Consultant, Appendix A. Source: Katz, Hollis, Coren & Associates, Inc. October 1982. 172015 120451 8 Projection of Taxable Value and Tax Revenues(1) Tustin Community Redevelopment Agency Town Center Area Redevelopment Project a Excess Total Over Base Tax Fiscal Year Taxable Value Roll Revenues 1982/83 ...................................................................................... 161,324,000 102,838,000 1,261,000 1983/84 ...................................................................................... 168,618,000 110,132,000 1,322,000 1984/85 ...................................................................................... 181, 711,000 123,225,000 1,444,000 1985/86 ...................................................................................... 200,300,000 141,814,000 1,622,000 1986/87...................................................................................... 222,371,000 163,885,000 1,829,000 1987/88 ...................................................................................... 226,432,000 167,946,000 1,83 5,000 1988/89 ...................................................................................... 230,574,000 172,088,000 1,837,000 1989/90 ...................................................................................... 234,799,000 176,313,000 1,841,000 1990/91...................................................................................... 239,109,000 180,623,000 1,856,000 1991/92 ...................................................................................... 243,504,000 185,018,000 1,903,000 (1) Full projection of value and revenue is included in the Report of the Fiscal Consultant, Appendix A. Source: Katz, Hollis, Coren & Associates, Inc. October 1982. 172015 120451 8 1 14 JOB NO. 97576X005 ST: 97576X ,c;FFRIES BANKNOTE CO. (213) 742-6800 13 -Oct -82 12:46 SEQ NO: 9 Coverage The following table presents the estimated Bond retirement and flow of Tax Revenues based on an assumed interest rate of 11% per annum. Tax Revenues are received as shown in the preceding table above. Annual Debt Service Coverage Fiscal Year Fiscal Year Fiscal Year 1982/83 1983/84 1984/85 Net Tax Increment Revenues ................................................ $1,261,000 $1,322,000 $1,444,000 Earnings on Reserve Account(2)........................................... 102,000 102,000 102,000 Revenues Available for Debt Service .................................... $1,363,000 $1,424,000 $1,546,000 Maximum Annual Debt Service ............................................ 1,020,650 1,020,650 1,020,650 Coverage.................................................................................. 1.33 1.39 1.51 (1) Increase in net tax increment revenues: (2) Assumes funded Reserve Account equal to the Maximum Annual Debt Service to be invested at 10% per annum. Major Property Owners The following table lists the ten largest property taxpayers in the Project Area and the taxable value of their property based on 1982-83 assessed valuations. Combined, the assessed valuations of these properties equals $41,758,831, or approximately 26% of the Project Area's assessed value. Major Property Taxpayers Town Center Area Redevelopment Project Property Owner Larwin Square Ltd. (Larwin Square Shopping Center) ....................................... Rreef IV, Inc. (Tustin Heights Shopping Center) ................................................ Tustin Main Associates............................................................................................ Robert P. Warmington Co. (Packers Square)....................................................... Sav-On Stores....................................................................................................:...... Northwood Realty (Mervyn's)................................................................................ Tustin Lanes (bowling alley)................................................................................... John S. Griffith & Co. (Courtyard Square Shopping Center) ............................. El Camino Real Properties (Blanco Buildings)..................................................... William Zappas (El Camino Plaza Shopping Center) .......................................... 053124 072752 9 Taxable Property Value $14,710,522 6,258,553 4,598,870 3,264,209 2,742,000 2,542,906 2,263,320 2,152,651 1,813,320 1,412,480 $41,758,831 15 JOB NO. 97576X005 ST: 97576X ' aEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 07:56 SEQ NO: 10 Annual Debt Service Set forth below is the annual debt service for the term of the Bonds. $8,500,000 Redevelopment Agency of the City of Tustin Town Center Area Redevelopment Project Tax Allocation Bonds, Series 1982 Annual Debt Service ' Preliminary, subject to change. (1) Assumes 11% interest rate. inigAn na�)ign It] Sinking Total Principal Account Debt November 1 Maturing Redemption Interest(l) Service 1983............................................................. $ 85,000 -0- $ 935,000 $ 1,020,000 1984............................................................. 95,000 -0- 925,650 1,020,650 1985............................................................. 100,000 -.0- 915,200 1,015,200 1986............................................................. 115,000 -0- 904,200 1,019,200 1987............................................................. 125,000 4)- 891,550 1,016,550 1988............................................................. 140,000 4)- 877,800 1,017,800 1989............................................................. 155,000 4)- 862,400 1,017,400 1990............................................................. 175,000 -0- 845,350 1,020,350 1991............................................................. 190,000 -0- 826,100 1,016,100 1992............................................................. 215,000 -0- 805,200 1,020,200 1993............................................................. 235,000 -0- 781,550 1,016,550 1994:............................................................ 260,000 -0- 755,700 1,015,700 1995............................................................. 290,000 4- 727,100 1,017,100 1996............................................................. 325,000 -.0- 695,200 1,020,200 1997............................................................. 360,000 -0- 659,450 1,019,450 1998............................................................. -0- $ 400,000 619,850 1,019,850 1999............................................................. --0 440,000 575,850 1,015,850 2000............................................................. -0- 490,000 527,450 1,017,450 2001............................................................. -0- 545,000 473,550 1,018,550 2002............................................................. -0- 605,000 413,600 1,018,600 2003.............................................................. -0- 670,000 347,050 1,017,050 2004............................................................. -0- 745,000 273,350 1,018,350 2005............................................................. -0- 825,000 191,400 1,016,400 2006............................................................. -0- 915,000 100,650 1,015,650 Total ..........................................., $2,865,000 $5,635,000 $ $24,430,200 ' Preliminary, subject to change. (1) Assumes 11% interest rate. inigAn na�)ign It] 16 JOB NO. 97576X005 ST: 97576X jEFFRIES BANKNOTE CO. (213) 74a-8800 13 -Oct -82 12:46 SEQ NO: 11 RISK FACTORS Reduction of Tax Revenues Tax Revenues allocated to the Agency are determined by the amount of incremental (increased) reduction of taxable values of taxable property in the Project Area caused by a relocation out of the Prtaxable value in the Project Area and the current rate at which property in the Project Area is taxed. The oject Area by one or more major property owners, or the complete or partial destruction of such property could result in a reduction in the Tax Revenues that secure the Bonds. In addition, any reduction in tax rates or the valuation of taxable property in the Project Area could cause a reduction in the Tax Revenues that secure the Bonds. Such reduction of Tax Revenues could have an adverse effect on the Agency's ability to make timely payments of principal of and interest on the Bonds. Constitutional Amendment XIII A/Property Tax Rate On June 6, 1978, California voters approved Proposition 13 or the Jarvis -Gann Initiative, which added Article XIII A to the California 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" as determined by the County Assessor. Article XIII 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 period." Furthermore, all real property valuation may be increased to reflect the inflationary rate, 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 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. Article XIII A exempts from the 1% tax limitation any indebtedness incurred prior to July 1, 1978, requires a vote of two-thirds of the qualified electorate to impose special taxes, while totally precluding the imposition of any additional ad valorem, sales or transaction tax on real property. In addition, Ar- ticle XIII A 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 District vs. 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 impermissibly 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 effect of Article XIII A on the Agency has been to reduce tax rates and commensurately Tax Revenues. The 1978-79 tax rate for the Project Area was approximately 52% of the tax rate for the fiscal year (1977-78) prior to the passage of Article XIII A. 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. Business Inventory Subvention In 1979 the State Legislature enacted a measure, Assembly Bill 66 (Chapter 1150, Statutes of 1979), which eliminated the assessment and taxation of business inventory property and provided a formula for the State to reimburse local agencies for the loss of tax revenues generated by business inventory value. Due to a technical drafting error, redevelopment agencies were not included among the local agencies eligible for reimbursement of lost business inventory tax revenue. The error was corrected by the Legislature in 1980 11 014304 174002 JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13-00-82 12:46 SEQ NO: 12 through the passage of Assembly Bill 1994 (Chapter 610, Statutes of 1980) which specifically provided for replacement, in part, of the revenue lost by redevelopment agencies as a result of AB 66. AB 1994 provides for restoration of business inventory revenue amounts through the annual addition of "artificial" taxable value not actually existing in a project area to the tax rolls of redevelopment projects. The initial taxable value amount, that for 1980-81, was determined by reducing actual 1979-80 business inventory taxable value by a factor computed by dividing a one percent tax rate by the actual tax rate applicable within the project area. The effect of this adjustment is to have the new taxable value yield revenues equivalent to those that would be generated if a project area had a tax rate of one percent of market value. The amount of taxable value to be added in subsequent years is adjusted annually to reflect changes in population of the city or county in which the project is located and the rate of inflation. In computing this adjustment for the two years subsequent to the enactment of AB 1994 the actual rate of Statewide inflation (based on CPI) was used. In adjusting between 1980-81 and 1981-82, however, the Legislature mandated an inflation adjustment of only 2.92 percent. Further, the Legislature has mandated that there will be no increase in business inventory subventions for 1982-83. The County of Orange, in implementing AB 1994, has computed business inventory subvention revenues on the basis of a one percent tax rate against the "artificial" taxable value rather than the total tax rate, inclusive of override tax rates. This varies from a literal application of the California Redevelopment Law (Chapter 29, Statutes of 1979) which requires any year's project revenues to be calculated through the utilization of the current year tax rate, which includes override tax rates levied by taxing entities to repay voter -approved indebtedness. For fiscal year 1982-83, the amount of the business inventory subvention for the Project Area will be $52,979 or approximately 4.2% of the total Tax Revenues allocated to the Agency for the Project Area in fiscal year 1982-83. No assurance can be given that the State will, or will be able to, continue such reimbursement. Any reduction in the amount of State reimbursement or a change in the allocation formula may have an adverse effect on the Agency's ability to pay principal of and interest on the Bonds. Constitutional Amendment XIII B/Government Spending Limitation On November 6, 1979, California voters approved Proposition 4 or the Gann Initiative, which added Article XIII B to the California Constitution. The principal thrust of Article XIII B is to limit the annual appropriations of the State and any city, county, city and county, school district, authority or other political subdivision of the State 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 governmental 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 subventions, refunds of taxes, 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 (1) regulatory licenses, user charges, and user fees (but only to the extent such regulations, charges and fees exceed the cost of providing the service or regulation), and (2) the investment of tax revenues. Article XIII B includes a requirement that if an entities' 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. To the extent such tax rates are revised, Tax Revenues may be affected, since taxes allocated to the Agency are generated by taxes levied by certain taxing agencies having jurisdiction within the Project Area. Statutes of 1980, Chapter 1342 (Senate Bill 1972) enacted by the California Legislature and effective as an urgency measure on September 30, 1980 added Section 33678 to the Law. Section 33678 provides that the allocation of taxes to the Agency for the purpose of paying principal of, or interest on, loans, advances or indebtedness shall not be deemed the receipt by the Agency of proceeds of taxes levied by or on behalf of Agency within the meaning or for the purposes of Article XIII B of the California Constitution, nor shall 12 ' 012475 145313 a is JOB N0. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 12.46 SEQ NO: 13 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 purposes of Article XIII B of the California Constitution or any Statutory provision enacted in implementation of Article XIII B. To date, no court has addressed the question of whether allocation of taxes to a redevelopment agency are proceeds of taxes within the meaning of Article XIII B of the California Constitution. The Agency has not adpted an appropriations limit. However, based upon an analysis of the constitution and laws of the State of California including Section 3378 of the Law, it is the opinion of the General Counsel to the Agency, James G. Rourke of the firm of Rourke and Woodruff, that the Tax Revenues are not proceeds of taxes and that accordingly the Agency need not adopt an appropriations limit under Article XIII B. The constitutionality of Section 33678 of the Law has not been tested in the Courts and the Agency can give no assurance as to the constitutionali- ty or scope of such Section. Serrano Decision On December 30, 1976, in the case of Serrano Y. Priest, 18 Cal.3d 728 (1976), the California Supreme Court affirmed a lower court decision holding the State's system of financing public elementary and secondary education unconstitutional under the equal protection provisions of the California Constitution and setting a period, ending September 3, 1980, for bringing such systems into constitutional compliance. The Court so held based on the premise that educational opportunity under the present system varies as a function of the assessed valuation per student in average daily attendance in a given school district, and that there was no compelling State interest justifying such discrimination. The State Legislature during the 1978 session made certain adjustments in the system of financing public elementary and secondary schools in an effort to meet the requirements set forth in Serrano v. Priest. The legislation significantly increases the amount of State money supplied to public school districts having a low local property tax basis and provides for some equalization of tax moneys by redistributing some tax revenues of school districts having a high per -pupil property tax basis to school districts having a low per - pupil property tax basis. Whether or not these adjustments will be held by the courts to be adequate, and, if not, what system of financing public elementary and secondary schools will be chosen for enactment by the State Legislature (and whether such system will meet the applicable constitutional provisions) is open to speculation. To the extent any future decision or legislation may limit the levy of property taxes for financing public elementary and secondary education, Tax Revenues may be reduced adversely affecting the security of the Bonds. The debt service coverage computations contained in this official statement assume that there will be no property tax de -emphasis as a result of the Serrano decision. SUMMARY OF THE RESOLUTION The following is a summary of certain provisions of the Resolution and does not purport to be complete, and reference is hereby made to the Resolution for further particulars. Copies of the Resolution are available from the Agency upon request. All capitalized terms used herein, and not otherwise defined, shall have the same meaning as used in the Resolution. Funds — Allocation of Bond Proceeds The Resolution establishes with the Treasurer of the Agency a special trust fund called the "Tustin Community Redevelopment Agency, Town Center Area Redevelopment Project, Redevelopment Fund" (the "Redevelopment Fund"). The Resolution establishes with the Fiscal Agent a special trust fund called the "Tustin Community Redevelopment Agency, Town Center Area Redevelopment Project, Special Fund" (the "Special Fund"), comprised of the following special trust funds: the "Interest Account"; the "Principal Account"; the "Reserve Account"; the "Sinking Account"; and the "Surplus Account". 167205 075310 13 0 JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 12:46 SEQ NO: 14 The Fiscal Agent, on behalf of the Agency, shall receive the proceeds from the sale of the Bonds, upon the delivery of the Bonds to the purchasers thereof, and shall dispose of such proceeds and moneys as follows: 19 (1) Deposit in the Interest Account the accrued interest and premium, if any, purchasers of the Bonds; paid by the (2) Deposit in the Reserve Account a sum equal to Maximum Annual Debt Service; (3) Pay the necessary expenses in connection with the issuance and sale of the Bonds and fees of the Fiscal Agent and Paying Agents; and (4) After making the above deposits, the balance of the proceeds from the sale of the Bonds shall be transferred to the Treasurer of the Agency who shall place the same in the Redevelopment Fund. The moneys set aside and placed in the Redevelopment Fund shall remain therein until from time to time expended solely for the purpose of financing a portion of the cost of the Redevelopment Project and other costs related thereto, and also including in such costs: (1) The payment, in any year during which the Agency owns property in the Project Area, to any city, county, city and county, district or other public corporation which would have levied a tax upon such property had it not been exempt, an amount of money in lieu of taxes as authorized by Section 33401 of the Law; and (2) The cost of any lawful purpose in connection with the Redevelopment Project, including, without limitation, those purposes authorized by Section 33445 of the Law; and (3) The necessary expenses in connection with the issuance and sale of the Bonds and fees of the Fiscal Agent and Paying Agents. 20 Flow of Funds Without limiting the generality of the foregoing and for the purpose of assuring that the payments referred to above will be made as scheduled, the Tax Revenues shall be deposited and accumulated in the Special Fund and shall be used in the following priority; provided, however, that to the extent that deposits have been made in any of the Accounts referred to below from the proceeds of the sale of the Bonds or otherwise, the deposits below need not be made: (1) Interest Account. On or before the last day of each April and October, so long as the Bonds are outstanding, commencing in April 1983, and the Fiscal Agent will set aside from the Special Fund into the Interest Account, an amount which when added to any amount in the Interest Account will equal the amount of interest due and payable on the Bonds on the next interest payment date. (2) Principal Account. On or before the last day of October of each year commencing in October 1983, so long as Bonds remain outstanding, the Fiscal Agent will set aside from the Special Fund into the Principal Account an amount which when added to any amount in the Principal Ac coun[ will equal the principal due and payable on the Outstanding Serial Bonds on the next principal payment date. (3) Sinking Account. No later than October 31 of each year, beginning October 1998, the Fiscal Agent shall, but only to the extent of available Tax Revenues, set aside from the Special Fund and deposit in the Sinking Account an amount which, when added to the amount then contained in the Sinking Account, will be equal to the minimum sinking account payment required to be on deposit therein in such year, as set forth in the following table: 14 116115 114625 kc JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 15 Minimum Sinking Year Ending Account November I Payment 1998.......................................................................................................... $400,000 1999.......................................................................................................... 440,000 2000.......................................................................................................... 490,000 2001.......................................................................................................... 545,000 2002.......................................................................................................... 605,000 2003.......................................................................................................... 670,000 2004.......................................................................................................... 745,000 2005.......................................................................................................... 825,000 2006 (Maturity)....................................................................................... 915,000 In the event that available Tax Revenues shall in any year be insufficient to make the minimum sinking account payment then required, such deficiency shall be made up from the first available Tax Revenues in succeeding years, and the failure to make such payment in full shall not be deemed an event of default within the meaning of the Resolution. In the event and to the extent that, pursuant to any other provision of the Resolution, any Bonds shall be called for redemption other than pursuant to optional redemption provisions in the Resolution, the amount of Bonds to be retired from minimum sinking account payments shall be reduced for each succeeding year by the amount obtained by multiplying the principal amount of Bonds so called for redemption by the ratio which the principal amount of Bonds to be retired from minimum sinking account payments bears to the total remaining principal amount of Bonds to be retired from sinking account payments and by rounding each such payment to the nearest $5,000 multiple. (4) Reserve Account. This account, held by the Fiscal Agent within the Special Fund, will consist of an amount equal to Maximum Annual Debt Service on all Outstanding Bonds. Initially it will be funded from Bonds proceeds. On or before November 2 of each year, beginning November 2, 1983, the Fiscal Agent will set aside from the Special Fund any amount of money from Tax Revenue necessary to restore the Reserve Account to the full amount of Maximum Annual Debt Service. The amounts on deposit in the Reserve Account will be used and withdrawn by the Fiscal Agent solely to replenish the Interest Account, the Principal Account or the Sinking Account in such order, in the event of a deficiency at any time in of such accounts, or for the purpose of paying the interest on or principal of or redemption premiums, if any on the Bonds in the event no other money of the Agency is available, or to retire all the Bonds then Outstand- ing, except that so long as the Agency is not in default under the Resolution, any amount in the Reserve Account in excess of the Maximum Annual Debt Service may be transferred to the Special Fund. (5) Surplus Account. It is the intent of the Resolution that: (i) the deposits provided for in subparagraphs (1), (2) and (3), if any, above to the Interest Account, the Principal Account and the Sinking Account, respectively, shall be made as scheduled, (ii) that the deposits provided for in subparagraph (4) above to the Reserve Account shall be made as necessary to maintain a balance equal to Maximum Annual Debt Service. Any moneys remaining in the Special Fund (other than those moneys in the Interest Account, Principal Account, Sinking Account or Reserve Account) after the above transfers have been made, may, upon receipt of a certificate of an Independent Financial Consultant certifying that Tax Revenues to be received in the next succeeding Bond Year, based upon the most recent assessed valuations, are at least one and ten -hundredths (1.10) times the amount required to pay Debt Service in such Bond Year, be declared "Surplus" and shall be used and applied by the Fiscal Agent, at the direction of the Agency: (a) to purchase of the Bonds, provided that such Bonds shall not be purchased at a price in excess of the current redemption price or in excess of the maximum redemption price if such Bonds are not then subject to redemption, or (b) to call and redeem Bonds prior to maturity, or (c) for transfers to the Agency to be used and applied by the Agency for any lawful purpose. 161353 0=161 15 JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74z-8800 13 -Oct -82 15:01 SEQ NO: 16 n 21 Deposit and Investment of Moneys in Funds Subject to the provisions of the Resolution, all moneys held by the Fiscal Agent in the Special Fund, except such moneys which are at the time invested, shall be held in time or demand deposits in any bank or trust company authorized to accept deposits of public funds (including the banking department of the Fiscal Agent) and shall be secured at all times by bonds or other obligations which are authorized by law as security for public deposits, of a market value at least equal to the amount required by law. Moneys in the Special Fund may, and upon written request of the Agency, shall, be invested by the Fiscal Agent as provided by law only in obligations which will by their terms mature on such dates as to insure that before each interest payment date there will be in the Special Fund, from matured obligations and other moneys already in the Special Fund, cash equal to the interest and principal payable on such date. Moneys in the Reserve Account shall be invested in obligations which will by their terms mature prior to November 1, 2006. Obligations purchased as an investment of moneys in any of said Funds and Accounts shall be deemed at all times to be a part of such Fund or Account, and the interest accruing thereon and any gain realized from such investment shall be credited to such Fund or Account and any loss resulting from any such authorized investment shall be charged to such Fund or Account without liability to the Agency or the members and officers thereof or to the Fiscal Agent. 22 Issuance of Additional Bonds and Agency Indebtedness Limitation on Bonded Indebtedness. The Redevelopment Plan limits the amount of outstanding indebtedness payable from Tax Revenue to twenty million dollars ($20,000,000). This limitation may not be exceeded unless there is an amendment to the Redevelopment Plan. Parity Bonds. The Agency will not issue any obligation or security superior to or on a parity with the Bonds payable in whole or in part from the Tax Revenues which are pledged to the payment of the principal of and interest on the Bonds, other than Additional Bonds or refunding bonds. If at any time the Agency determines it needs to do so, the Agency may provide for the issuance of, and sell, Additional Bonds in such principal amounts as it estimates will be needed for such purposes. The issuance and sale of any Additional Bonds shall be subject to the following: (1) The Agency shall be in compliance with all covenants set forth in the Resolution. (2) Tax Revenues derived based on the equalized assessment roll (as reported by the County Auditor -Controller), next preceding the issuance of Additional Bonds shall be equal to at least one and ten hundredths (1.10) times the Maximum Annual Debt Service on all series of Bonds and Additional Bonds then outstanding and on the additional series of Bonds (except refunding bonds issued to refund the Bonds or Additional Bonds) proposed to be issued. At the option of the Agency, there may be added to such Tax Revenues the estimated amount of additional Tax Revenues available for such computa- tion, based on the tax rates in effect on the date on which the estimate is made, from the estimated taxable valuations of that portion of any improvements the construction of which has been completed prior to the date of issuance of Additional Bonds, but which are not yet on the tax rolls, including any increase in taxable valuation of the land underlying such improvements. Such estimates must be verified and shown in an opinion of the County Assessor or Auditor -Controller, or the Report of an Independent Real Estate Consultant or Independent Financial Consultant. (3) The Agency shall have received from an Independent Financial Consultant a certificate stating that the requirements of subsection (2) above have been complied with, or a certificate of the Auditor -Controller setting forth such taxes. (4) The Supplemental Resolution providing for the issuance of such Additional Bonds under the Resolution shall provide that: (i) Money shall be deposited in the Reserve Account from the proceeds of the sale of Additional Bonds to increase the amount on deposit in the Reserve Account to an amount equal to the Maximum Annual Debt Service on the Bonds and the Additional Bonds; and 16 na'7rii naa'7d9 t 1 - JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 17 (ii) The proceeds of such Additional Bonds shall be applied solely for (i) the purpose of aiding in financing the Redevelopment Project, including payment of all costs incidental to or connected with such financing, and/or (ii) the purpose of refunding any Bonds, including payment of all costs incidental to or connected with such refunding. (5) The Agency shall have received all required approvals or rulings from any governmental authority having jurisdiction over such series of bonds or their terms, including, without limitation, compliance with all requirements of the Department of the Treasury of the United States. Subordinate Lien Obligations. If the Agency is in compliance with all covenants set forth in the Resolution, the Agency may, for any purpose, issue obligations having a lien on the Tax Revenues which is junior to the Bonds payable solely from Surplus as defined in the Resolution. Other Covenants of the Agency (1) Punctual Payment. The Agency will punctually pay or cause to be paid the principal and interest to become due in respect of all the Bonds, in strict conformity with the terms of the Bonds and of the Resolution, and it will faithfully observe and perform all of the conditions, covenants and requirements of the Resolution and all Supplemental Resolutions and of the Bonds. 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 in the Resolution. (2) Extension of Bonds and Coupons. The Agency will not, directly or indirectly, extend or consent to the extension of the time for the payment of any Bond or any coupon appertaining to or claim for interest on any of the Bonds and will not, directly or indirectly, be a party to approve any such arrangement by purchasing or funding the Bonds, coupons or claims for interest or in any other manner. In case the maturity of any such Bond, coupon or claim for interest shall be extended or funded, whether or not with the consent of the Agency, such Bond, coupon or claim for interest so extended or funded shall not be entitled, in case of default hereunder, to the benefits of the Resolution, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all coupons and claims for interest which shall not have been so extended or funded. (3) Against Encumbrances. The Agency will not encumber, pledge or place any charge or lien upon any of the Tax Revenues superior to or on a parity with the pledge and lien herein created for the benefit of the Bonds, except as permitted by the Resolution. (4) Management and Operations of Properties. The Agency will manage and operate all properties owned by the Agency and comprising any part of the Project in a sound and businesslike manner, and will keep such properties insured at all times in conformity with sound business practice. (5) Payment of Claims. The Agency will 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 Fiscal Agent or any Paying Agent, or which might impair the security of the Bonds. Nothing contained in the Resolution shall require the Agency to make any such payment so long as the Agency in good faith shall contest the validity of said claims. (6) Books and Accounts; Financial Statement. The Agency will 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, in which complete and correct entries shall be made of all transactions relating to the Project and to the Tax Revenues. The Agency will cause to be prepared and filed with the Fiscal Agent annually, within one hundred and twenty (120) days after the close of that Fiscal Year so long as any of the Bonds are Outstanding, complete financial statements with respect to that Fiscal Year showing the Tax Revenues, all disbursements from the Tax Revenues and the financial condition of the Project, including the balances in all funds and accounts relating to the Project, as of the end of such Fiscal Year, which statement shall be accompanied by a certificate or opinion in writing of an Independent Certified Public Accountant. The Agency will furnish a copy of such statements to any Bondholder upon written request. 1223An n42774 17 r JOB NO. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:01 SEQ NO: 18 (7) Protection of Security and Rights of Bondholders. The Agency will preserve and protect the security of the Bonds and the rights of the Bondholders, and will warrant and defend their rights against all claims and demands of all persons. From and after the sale and delivery of any of the Bonds by the Agency, the Bonds and coupons appertaining thereto shall be incontestable by the Agency. (8) Payments of Taxes and Other Charges. Subject to the provisions of the Resolution, 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, or upon the Revenues therefrom, 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 Project or any part thereof. (9) Completion of Project. The Agency will commence, and will continue to completion, with all practicable dispatch, the Project, and the Project will be accomplished and completed in a sound and economical manner and in conformity with the redevelopment plan for the Project and the Law. (10) Taxation of Leased Property. Whenever any property in either of the Project Area has been redeveloped and thereafter is leased by the Agency to any person or persons (other than the City or the County) or whenever the Agency leases real property in the Project Area to any person or persons for redevelopment, the property shall be assessed and taxed in the same manner as privately owned property (in accordance with Section 33673 of the Health and Safety Code of the State), and the lease or contract shall provide (1) that the lessee shall pay taxes upon the taxable value of the entire property and not merely upon the assessed value of his or its leasehold interest, and (2) that if for any reason the taxes paid by the lessee on such property in any year during the term of the lease or contract shall be less than the taxes which would have been payable upon the taxable value of the entire property if the property were assessed and taxed in the same manner as privately owned property, the lessee shall pay such difference to the Fiscal Agent within thirty days after the taxes for such year become payable to the taxing agencies and in any event prior to the delinquency date of such taxes established by law. All such payments to the Fiscal Agent shall be treated as Tax Revenues and shall be deposited by the Fiscal Agent in the Special Fund. (11) Amendment of Redevelopment Plan and Disposition of Property. (1) The Agency will not authorize 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 planned for such ownership or use by the Redevelopment Plan in effect on the date of the Resolution) so that such disposition shall, when taken together with other such dispositions, aggregate more than ten percent (10%) of the land area in the Project Area unless the Redevelopment Plan is amended with the approval of the Fiscal Agent as provided in the Resolution. If the Agency proposes to make such a disposition, it shall propose an amendment to such Redevelopment Plan which expressly provides for the disposition of such real property with such an effect and shall apply to the Fiscal Agent for approval of said proposed amendment. The Agency shall thereupon appoint a reputable Independent Financial Consultant and direct said con- sultant to report on the effect of said proposed disposition. If the Report of the Independent Financial Consultant concludes that the security of the Bonds or the rights of the Bondholders will not be materially impaired by said proposed disposition, and that taxes allocated to the Agency will not be significantly diminished by the proposed disposition, the Fiscal Agent shall approve the proposed amendment and the Agency may thereafter adopt the amendment (pursuant to all applicable provisions of the Law) and make the disposition. If said Report concludes that taxes allocated to the Agency will be significantly diminished or that such security will be materially impaired by said proposed disposition, the Fiscal Agent shall either disapprove said proposed amendment, or, in its discretion and as a condition precedent to its approval of said proposed amendment, declare that the requirements set forth in subsection (2) below, must be required by the amendment to be imposed on any new owner or owners who acquire real property pursuant to dispositions authorized by said amendment. The Agency shall have the sole and exclusive authority to 18 122007 157609 IN JOB N0. 97576X005 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74,8800 13 -Oct -82 15:01 SEQ NO: 19 appoint said consultant. Neither the Fiscal Agent nor said consultant shall be liable in connection with the performance of their duties hereunder, except for their own negligence or willful misconduct. (2) If the Fiscal Agent is not required to approve said proposed disposition pursuant to subsection (1) above, the Fiscal Agent may nevertheless approve said proposed disposition, provided that, as a condition precedent to said approval, the Agency shall be required not to dispose of any 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 planned for such ownership or use by the Redevelopment Plan in effect on the date of adoption of the Resolution), without imposing the following requirements on such new owner or owners: (a) Such owner or owners shall pay to the Fiscal Agent, so long as any of the Bonds are Outstanding, an amount equal to the amount that would have been received by the Fiscal Agent as taxes allocated to the Agency if the property were assessed and taxes in the same manner as privately owned non-exempt property; and (b) Such payment shall be made to the Fiscal Agent within thirty (30) days after taxes foreach year would become payable to the taxing agencies for non-exempt property and in any event prior to the delinquency date of such taxes established by law. All such payments in lieu of taxes to the Fiscal Agent shall be treated as Tax Revenues and shall be deposited by the Fiscal Agent in the Special Fund. (12) Single Sum Payments in Lieu of Taxes. As an alterative to payment to the Fiscal Agent pursuant to the Resolution, the new owner or owners of property becoming exempt from taxation provided for in the Resolution may elect to make payment to the Fiscal Agent in a single sum equal to the amount estimated by the Fiscal Agent to be receivable by the Agency from taxes on saidproperty from the date of said payment to the maturity date of the Bonds, less a reasonable discount value. All such single sum payments in lieu of taxes shall be treated as Tax Revenues and shall be deposited by the Fiscal Agent in the Special Fund. (13) 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 shall forward information copies of each such filing to the Fiscal Agent. (14) Eminent Domain. The net proceeds received by the Agency from any eminent domain proceeding shall be deposited by the Agency in the Special Fund; provided that the net proceeds received by the Agency from the taking of any property in the Project Area the redevelopment of which was financed by the Agency through the issuance of lease revenue bonds shall be deposited, used and applied in the manner provided by the resolution authorizing the issuance of such lease revenue bonds. (15) 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 the Resolution, and for the better assuring and confirming unto the Holders of the Bonds of the rights and benefits provided in the Resolution. 24 Events of Default and Remedies 2s Any one or more of the following events shall constitute an "event of default' under the Resolution: (1) Default in the due and punctual payment of any installment of interest on any Bond when and as such interest installment shall become due and payable, and such default shall have continued period of thirty (30) days; or for a (2) Default in the due and punctual payment of the principal of any Bond when and as the same shall become due and payable, whether at maturity as therein expressed, by declaration or otherwise, and such default shall have continued for a period of thirty (30) days; or 19 127254 051721 c- 26 JOB NO. 97576X005 ST: 97576X AFFRIES BANKNOTE CO. (213) 742-6800 13 -Oct -82 13:55 SEQ NO: 20 (3) Default by the Agency in the observance of any of the covenants, agreements or conditions contained in the Resolution or in the Bonds, and such default shall have continued for a period of ninety (90) days; or (4) If the Agency files a petition or answer seeking reorganization or arrangement under the federal bankruptcy laws or any other applicable law of the United States of America, or if a court of competent jurisdiction shall approve a petition, filed with or without the consent e the Agency seeking reorganization under the federal bankruptcy laws or any other applicable law of the United States of America, or if, under the provisions of any other law for the relief or aid of debtors, any court of competent jurisdiction shall assume custody or control of the Agency or of the whole or any substantial part of its property. In each and every such case during the continuance of such event of default, the Fiscal Agent may, upon the notice in writing to the Agency, and shall, if so requested by the holders of not less than 60% in aggregate principal amount of the Bonds at the time outstanding (such request to be in writing to the Fiscal Agent and to the Agency) declare the principal of all of the Bonds then outstanding and the interest accrued thereon, to be due and payable immediately, and upon any such declaration the same shall become and shall be immediately due and payable, anything in the Resolution or in the Bonds to the contrary notwithstanding. Such declaration may be rescinded by the holders of not less than a majority of the Bonds then outstanding provided the Agency cures such default or defaults including the deposit with the Fiscal Agent of 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 at the rate of 12% per annum on such overdue installments of principal and, to the extent such payment of interest on interest is lawful at that time, on such overdue installments of interest, so that the Agency is currently in compliance with all payment, deposit and transfer provisions of the Resolution, and an amount sufficient to pay any expenses incurred by the Fiscal Agent in connection with such default. CONCLUDING INFORMATION Financial Consultant Miller & Schroeder Municipals, Inc. ("Miller & Schroeder") has acted as financial consultant to the Agency concerning the Bonds. As financial consultant, Miller & Schroeder will receive compensation contingent upon the sale and delivery of the Bonds. In the event Miller & Schroeder purchases the Bonds, Miller & Schroeder may resell all or a portion thereof to the public. Miller & Schroeder is not required to and does not intend to waive its financial consultant's fee if Miller & Schroeder is the winning bidder, and, in addition, will receive compensation as underwriters. As underwriters, Miller & Schroeder may offer and sell the Bonds to certain dealers (including dealers depositing the Bonds into investment trusts) at prices lower than the public offering prices. Legal Opinion The opinion of Mudge Rose Guthrie & Alexander, Los Angeles, California and Rourke & Woodruff, Santa Ana, California, Co -Bond Counsel, will be delivered to the purchaser of the Bonds, at the expen: a of the Agency, upon delivery thereof, approving the validity of the Bonds and stating that interest on the Bonds is exempt from income taxes of the United States of America under present federal income tax laws and such interest is also exempt from personal income taxes of the State of California under present State income tax laws. A copy of such opinion, certified by an officer of the Agency by his facsimile signature, will be printed on the back of each definitive Bond. No charge will be made to the purchaser for such printing or certification. 11:)hi3 041m9 20 JOB NO. 97576X005 ST: 97576X EFFRIES BANKNOTE CO. (213) 742-o800 13 -Oct -82 13:55 SEQ NO: 21 a The legal opinion 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. Tax Exempt Status In the opinion of Bond Counsel, interest on the Bonds is exempt from federal income taxes and from State of California personal income taxes under existing statutes, regulations, rulings and court decisions. 27 Legality for Investment in California The California Community Redevelopment 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 Community Redevelopment 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. Municipal Bond Insurance The Agency has applied for a commitment from the Municipal Bond Insurance Association ("MBIA") for a policy of insurance on the Bonds. If the Agency's application is approved, then the policy uncondition- ally guarantees the timely payment of principal of and interest on the Bonds to the Fiscal Agent of the Bonds. The policy is non -cancellable and the premium will be fully paid at the time of the delivery of the Bonds. Upon notification of failure by the Agency to deposit full payment of principal and interest coming due with the Fiscal Agent, MBIA's members are obligated to deposit funds promptly with Citibank, N.A., New York, New York, as fiscal agent for MBIA, sufficient to fully cover the deficit in the Fiscal Agent's account. The insurers will be responsible for such payments, less any amounts received by the holders of the Bonds from the Agency or from any other sources other than the insurers. Normally, notice of an impending default will be received in advance of the payment date of the Bonds allowing MBIA time to make the funds available for payment on the due date. If notice on non-payment is received on or after the due date, MBIA will provide for payment on the business day following receipt of the notice. Upon payment by MBIA of any Bonds or coupons, MBIA becomes the owner thereof. The insurance companies comprising MBIA and their respective percentage liability are as follows: The Aetna Casualty and Surety Company, 33%; Fireman's Fund Insurance Company, 30%; Travelers Indemnity Company, 15%; Aetna Insurance Company, 12%; and The Continental Insurance Company, 10%. The Policy is a several and not a joint insurance policy obligation of the participating insurance companies. Each company's participation is backed by its entire resources. The following table sets forth financial information with respect to the five member companies of MBIA. The statistics are as reported by the member companies to the New York State Insurance Department. Municipal Bond Insurance Association Five Member Companies Assets and Policyholders' Surplus As of September 30, 1981 (Amounts in Thousands) Aetna Casualty Fireman's F Travelers Indemnity Aetna Insurance Continental Assets ............................ $6,841,262 Policyholders' Surplus..... $1,046,920 $3,345,366 $5,236,061 52,289,909 Insurance Total $1,143,314 $18,355,712 $ 805,942 5 968,420 $ 273,782 $ 116,162 $ 3,211,225 21 120572 070472 JOB NO. 97576X005 ST: 97576X .::FFRIES BANKNOTE CO. (213) 74�. d00 13 -Oct -82 13:55 SEQ NO: 22 The MBIA companies listed above or their parent organizations have been in the insurance business from 70 to in excess of 100 years. Each MBIA company enjoys the highest policyholder rating accorded insurers (Excellent, A, or A+) by the nationally recognized insurance company rating authority, A.M. Best Company, Inc. MBIA has obtained a ruling from the Internal Revenue Service that neither the insurance protection nor payment thereunder will affect the exemption from Federal income tax of interest on bonds so insured. The Securities and Exchange Commission has issued a no -action letter stating that municipal bonds insured by MBIA are not subject to registration under the Securities Act of 1933. The premium for the MBIA policy of insurance will be paid by the Agency from Bond proceeds at the time Bonds are delivered. Bond Rating If MBIA issues its policy of insurance for the Bonds, then Standard & Poor's Corporation will assign its municipal bond rating of "AAA" to the Bonds on the understanding that the standard policy of MBIA insuring the timely payment of the principal of and interest on the Bonds will be issued by MBIA upon issuance of the Bonds. The rating reflects the views of the Standard & Poor's Corporation and an explanation can be obtained from said firm at 25 Broadway, New York, New York 10004, (212) 248-2525. There is no assurance that the rating will continue for any period of time, and it is subject to being withdrawn or revised downward. Such a revision or withdrawal may have an adverse impact on the market price of the Bonds. Audited Financial Statements The financial statements of the Agency for the year ended June 30, 1982 have been examined by Simonis Moreland Accountants, Inc., Newport Beach, California. The auditors' report, the financial statements, and the notes to the financial statements for the period July 1, 1981 to June 30, 1982 are included as Appendix A of this Official Statement. Fiscal Consultant Katz, Hollis, Coren & Associates, Inc. has been retained by the Agency as its Fiscal Consultant. Katz, Hollis, Coren & Associates has prepared for the Agency a projection of future Tax Revenue which is included in this Official Statement, as Appendix A. Miscellaneous All of the preceding summaries of the Resolution, the California Community Redevelopment 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 have been duly authorized by the Tustin Community Redevelopment Agency. TUSTIN COMMUNITY REDEVELOPMENT AGENCY /s/ Chairman 22 173125 150515 29 JOB N0, 97576X028 ST: 97576X uEFFRIES BANKNOTE CO. (213) 74?�-8800 13 -Oct -82 15:03 SEQ NO: 1 t 28 SUPPLEMENTAL INFORMATION ON THE CITY OF TUSTIN The following information concerning the City of Tustin, the County of Orange and surrounding areas is included only for the purpose of supplying general information regarding the community. The Bonds are n, the County of Orange, the State of California, not a debt of the City of Tustin, or any of its political subdivisions, and neither said City, said County, said State nor any of its political subdivisions is liable therefor. General The City of Tustin is located in the central portion of Orange County. Tustin lies adjacent to the cities of Orange to the north, Santa Ana to the west and Irvine to the south. Tustin includes approximately 11 .2 square miles at an average elevation of 356 feet above sea level. Typical of Southern California, the City has a temperate climate with a mean average temperature of 63.1 degrees and average annual rainfall of 13.25 inches. Incorporated on September 21, 1927, Tustin operates as a general law city. It has a council/manager form of government, with the five City Council members elected at large for staggered four-year terms. The Mayor is appointed by the City Council. Population A summary of the City's population from 1950 to 1982 is shown below. City of Tustin Population Year 1950.............................................................................. Popwadon 1960 ....................... ............... 1,143........ 1970............................................................................................. ................................................... 2,006 1976................................................................ 21,178 1977............................................................................................. ................... 31,290 1978............................................................................................. 3 2, 792 1979............................................................................................. 32,792 1980............................................................................................. 3 3, 700 1981 .................................................... 36,962 1982 .................................. ................... 37,264 ..................................... ........... 38,223 Source: State Department of Finance. City's Taxable Valuation Taxable valuations within the City are established by the Orange County Assessor, except for utility property, which is assessed by the State Board of Equalization. Article XIII A of the State Constitution provides that, beginning with the 1978-79 fiscal year, property taxes in California are limited to one percent of full cash value, except for taxes to pay debt service on indebtedness approved by the voters prior to July 1, 1978. Article XIII A defines full cash value as the County Assessor's valuation of real property as shown on the 1975-76 tax bill ("base year"), except in the case of newly -constructed property or property which undergoes a change in ownership which must be valued as of the date of completion of construction or of the change in ownership. Yearly taxable value increases following the base year are limited to the growth in the Consumer Price Index, but may not exceed two percent annually. Prior to the 1981-82 fiscal year, property was assessed at 25 percent of cash value, and therefore, Article XIII A imposed a maximum tax rate of $4.00 per $100 of assessed valuation, except for taxes to meet debt service on indebtedness approved by the electorate prior to July 1, 1978. Beginning in 1981-82, 23 064401 177666 M 30 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:03 SEQ NO: 2 property is assessed at 100 percent of cash value and property tax rates are expressed in terms of their ratio to such full cash value. The taxable valuations reflect homeowner's and business inventory exemptions. Tax revenues lost as a result of the homeowner's exemption is reimbursed by the State based on the total taxes which would be due on the taxable valuation of the property qualifying for the exemptions, without allowance for delinquencies. The homeowner's exemption is $7,000 of the taxable valuation of an owner -occupied dwelling, providing the owner files for the exemption. In 1979, the California Legislature increased the business inventory exemption, beginning in 1980-81, from 50 to 100 percent of the value of such property, and reimbursed property tax revenues lost as a result of the exemption on a formula basis. The formula is based on the revenue loss resulting only from the one percent general property tax rate on business inventories, not for the revenue loss resulting from the tax rates levied for indebtedness, approved by the voters prior to July 1, 1978. Beginning in 1980-81, the reimbursement was twice the amount of the 1979-80 reimbursement (less the amount corresponding to the tax rates levied for indebtedness), increased by the Inventory Tax Factor. This factor is determined by the percent change in cost of living plus the percent change in the population of the jurisdiction. The business inventory exemption will be increased by this factor in subsequent years, unless the State Legislature changes the applicable law. A five year summary of the City's taxable valuations are set forth below. These figures are presented for historical comparison, with reference only to the time frame of the years shown, inasmuch as Article XIII A of the California Constitution, discussed previously, will have an effect upon future taxable valuations of the City. City of Tustin Summary of Taxable Valuations FiseaiNet Year Net Net State Reimbursed Total Valuations for Revenue Secured Utility Unsecured Exemptions purposes(1) 1977-78........ $ 145,986,800 $ 3,754,680 $ 17,803,170 $11,011,730 $ 178,556,380 1979-80........ 169,863,840 3,638,480 26,151,550 18,506,970 218,160,840 1980-81........ 194,344,864 4,751,170 20,987,770 7,537,310 227,621,114 1981-82(2)... 965,113,156 20,433,080 96,898,408 35,269,640 1,117,714,234 1982-83........ 1,100,836,596 22,086,110 145,611,939 34,064,548 1,302,599,193 Source: Orange County Auditor -Controller. (1) Net for revenue purposes only, before deduction of homeowner's and business inventory exemptions. (2) According to the provisions of Article XIII A of the State Constitution, taxable valuations are listed at 100 percent of cash value. Prior to fiscal year 1981-82, taxable valuations were calculated at 25 percent of cash value. The change in this procedure is the reason for the significantly larger taxable valuation figures for fiscal year 1981-82. Tax Rates Article XIII A of the California Constitution limits the combined tax rate for all operating levies to one percent of full cash value. This limitation does not apply to tax levies for voter -approved indebtedness authorized prior to July 1, 1978. There are four tax rate areas (Tax Rate Areas 13-049, 13-050, 13-051, 13-052) located in the Project Area. Set forth below is a six year summary of the tax rates for such tax rate areas. 09124A 01n664 24 31 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74z-8800 13 -Oct -82 15:03 SEQ NO: 3 Tax Rate Areas 13-049, 13-050, 13-051 and 13-052 Tax Rate per $100 of Assessed Valuation The following table presents the historical tax rates for Tax Rate Area represents ......% of the total taxable valuation in the Project Area. 13-049. Tax Area Tax Rate Area 13-049 1977-78 1978-79 1979-80 198041 1981-82 1982-83 Tax Rate Area 13-050 .................... 9.7772 5.0618 4.8817 4.8497 1.21425 1.17458 Tax Rate Area 13-051 .................... 9.6612 5.0618 4.8817 4.8497 1.21425 1.17458 Tax Rate Area 13-052 .................... 9.8171 5.0618 4.8817 4.8497 1.21425 1.17458 $1.00000 .................... 9.5777 5.9903 4.7899 4.8089 1.21425 1.17458 Source: Orange County Auditor -Controller. The following table presents the historical tax rates for Tax Rate Area represents ......% of the total taxable valuation in the Project Area. 13-049. Tax Area 13-049 TAX RATE AREA 13-049 Tax Rate per $100 Taxable Valuation 1M-78 Basic levy ..................... 1979-791979-80 1980-81 1981-82 1982-83 ................................ Tustin Elementary Sch. Dist. bond $4.0000 $4.0000 $4.0000 $1.00000 $1.00000 ........................ Tustin H.S. Dist. E. bonds .2132 .1696 .1450 .01994 .00622 ..................................... Tustin Unified School Dist. bond .0844 .0672 .0581 .01304 .01039 ........................... Tustin Unified Sch. bldg. fund .0283 0250 .00453 .03592 ............................... Saddleback Community College bond •3088 2665 .3055 .07548 .06735 ................... County improvement bonds 0337 •0243 .0194 .00391 .00328 ..................................... City of Tustin bonds .0032 •0028 •0023 .00050 .00043 ................................................ Orange Co. Flood Control District .1249 .01474 .01135 ........................ East Orange Co. Water District bond .0171 .0146 .0130 .00270 .00237 ................... Metro. Water Dist-Mun. O.C. original area......... .0631 .0299 .0861 .04970 .02067 Orange Co. Sanitation Dist. #7 .1100 .1000 .0890 .01980 .01660 ............................. Total Rate on all Pro ert p y .0751.0598 .0492 .00991 ....I ...................•••• Rate on Land & Improvements 4.9867 4.8219 4.8050 1.20434 1.17458 ............................. TOTAL TAX RATE .0751.0598 0492 .00991 .............................................. $5.0618 $4.8817 $4.8497 $1.21425 $1.17458 Source:Orange County Auditor -Controller. Tax Levies and Delinquencies For assessment and collection purposes, property is classified either as "secured" or "unsecured", and is listed accordingly on separate parts of the assessment roll. The "secured roll' is that part of the assessment roll containing State assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes. Other property is assessed on the "unsecured roll'. The Orange County Tax Collector collects ad valorem property tax levies for each fiscal year representing taxes levied for such 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 penalty is added to any late installment as of the 1982 tax roll. 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 on the tax due. Properties may be redeemed under an installment plan by paying current taxes, plus 20 percent of delinquent taxes for five years. Interest accrues at one-half percent per month on the unpaid balance. If no payments have been 25 iin4,Ai nn7545 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:03 SEQ NO: 4 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. Set forth below is a summary of the secured property tax levies, collections and delinquencies levied by all taxing jurisdictions within the City for the five most recent years. City of Tustin Tax Levies and Delinquencies Source: Orange County Auditor -Controller. 26 013793 093745 Estimated Delinquency as of Secured Tax Amount June 30 1977 -78 �Y Codected Amount Percent ....................................................... 1978-79 ............................. $1,362,269 $1,339,631 $22, 1979 -80 ....................................................... 715,761 703,604 12,157 1.67% 1980-81 ...................... 1,109,513 1,079,925 29,588 2.67% ................................. 1981 -82 ....................................................... 1,161,051 1,123,623 37,419 3.22% 1,421,196 1,368,163 53,032 1.04% Source: Orange County Auditor -Controller. 26 013793 093745 JOB NO. 97576X028 ST: 97576X- JEFFRIES BANKNOTE CO. (213) 74z-8800 13 -Oct -82 15:03 SEQ NO: 5 Direct and Overlapping Debt Set forth below is a statement of the City's direct and overlapping bonded debt and debt ratios as of October 4, 1982. City of Tustin Direct and Overlapping Bonded Debt Orange County ............... PM"'nkpl Debt ......................................... Orange County Building Authorities ....................................... 0.12% Debt $ 52,305 .......................................................... Orange County Flood Control District 1.813% 296,402 ....................................................... Metropolitan Water District..................................................277,932 1.813 Saddleback Community College District "' 0.356 1,716,091 ......................... Irvine Unified School District .............. """..... 6.734 217,844 Orange Unified School District................................................................... 0.323 117,200 Santa Ana Unified School District, High School District, 0.025 4,033 and School District................................. $31 034 093 ...................................................................... Tustin Union High School District (Various issues) 0.023 5,178 ................................. Tustin School District ......................... 9.970.023 62 503,429 San Joaquin School District (Various issues) """"""""""' 41.059 961,191 ............................................ City of Tustin .................... ............................................................................ Orange County Sanitation District #1.......................................................100.000 0.134-0.151 11,231 1,475,000(2) Orange County Sanitation District #7 (Various issues) 58 ........................... East County County Water District ................ 9.803-0152681 649,179 Irvine Ranch Water District........................................................................ 2.9 36.880 2,239,342 Irvine Water District, I.D.#2............................................... 407,076 Irvine Ranch Water District, I.D. #105 """"" 5.540 1,487,490 ................... Municipal Water District of Orange County Water Facilities19.428 7,101,905 Corporation ..................... .......................................................................... TOTAL GROSS DIRECT AND 2.337 1_ 27'534 OVERLAPPING BONDED DEBT........................................... Less: MWDOC Water Facilities Corp. (100% ""' $19,350,420 self-supporting) TOTAL NET DIRECT AND OVERLAPPING 1,827.534 BONDED DEBT......................................... ........................................................ $17,522,886 (1) Based on 1981-82 valuations. (2) Excludes tax allocation bonds to be sold. Ratios to 1982-83 Assessed Valuation: DirectDebt ....................................... 0.12% Debt TTotalGross ......................................... .......................... 1.53% otal Net Debt ............................................ 1.38% SHARE OF AUTHORIZED BONDS: Metropolitan Water District ...................................... Tustin Union High $ 1,299,400 School District ........................... San Joaquin School $ 172,597 District ...................................... Irvine Ranch Water District $ 15,032 ...................................... Irvine Ranch Water District, I.D. #2 $ 4,714,927 ...................... Irvine Ranch Water District, $ 105,592 I.D. #105 .............. $31 034 093 STATE SCHOOL AID REPAYABLE AS OF 6/30/82: $1,206,594 Source: California Municipal Statistics, Inc. 27 m 1i1A iFn7nl 32 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-8800 13 -Oct -82 15:03 SEQ NO: 6 Employment and Industry The following tabulation lists the largest manufacturing and non -manufacturing employers in the community area. MANUFACTURING EMPLOYMENT Company Product Employment Basic Four Corp Small Business Computers 1,150 Steelcase Office Furniture Silicon Systems Semi -conductors 800 800 Thiokel/Dynachem Chemicals 247 Fesco Plastics & Rubber 150 Ocean Pacific Clothing 150 Westercorp Computer Disc Controllers 144 140 NON -MANUFACTURING EMPLOYMENT Company Type of Business Empbymeut Tustin Unified School Education District 1,063 Tustin Community Medical Services Hospital 395 Fireman's Funds Insurance Shick Moving & Moving Company 22 0 20 Storage Mervyn's Retail Department Store 150 City of Tustin Government Services Sunwest Bank Banking 163 Coors Distributing Distributor 130 116 Source: Tustin Chamber of Commerce. 114414 162179 28 33 34 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74Z-8800 13 -Oct -82 15:03 SEQ NO: 7 Regional Labor Force The City of Tustin is included in the Anaheim -Santa Ana -Garden Grove Standard Metropolitan Statistical Area, which comprises all of Orange County. The civilian labor force employment and unemploy- ment for the Anaheim -Santa Ana -Garden Grove SMSA is shown below. ORANGE COUNTY Civilian Labor Force, Employment and Unemployment 1978............................................................ 1979............................................................ 1980 .................................................................... 1981 ............ 1982(1) LAbOrUnemployment Force Empbymeat Unemployment Rate 1,002.6 953.7 48.9 4.9% 1,063.4 1,019.3 44.1 4.1 1,094.2 1,046.8 47.3 4.3 1,166.4 1,113.4 53.0 4.5 1,230.3 1,157.9 72.4 5.9 (1) Data recorded as of June 30, 1982. Source: State of California, Employment Development Department. The following lists the annual average number of wage and salary employees by industry within Orange County for 1977 to June, 1982. Wholesale and Retail Trade is the largest employer in the county with almost 25 percent of all wage and salary workers. The diversified service industry represents the second largest source of employment with approximately 22 percent of all employment. Manufacturing of durables is the third largest employer. Combined retail/ wholesale, services and manufacturing of durables comprise approximately 65 percent of total non-agricultural employment in the county. ORANGE COUNTY Annual Average Employment by Industry(1) (000's omitted) Mining...................................................... ................................ Construction ............... ............................................................. Manufacturing, Nondurables ................................................. Manufacturing, Durables ........................................... ............ Transportation &Public Util.......................... ........ Wholesale Trade .......................... .............. Retail Trade......................................I......... ....................................................................... Finance, Ins. & Real Estate ...................................... ............ Service Industries .......................................... .......................... Federal Government ................................. .............................. State & Local Government.................................................... Total Nonagricultural............................................................. Agriculture, Forestry & Fisheries ......................................... Total All Industries................................................................ 1977 1978 1979 1980 1981 1982(2) 2.1 2.2 2.2 2.3 2.7 2.4 40.6 46.7 51.4 50.0 49.8 48.6 43.8 49.5 53.6 54.5 56.6 57.2 131.2 148.5 162.4 166.1 167.3 168.1 20.6 23.0 26.2 27.3 29.4 30.7 30.4 33.7 36.4 40.2 44.7 46.8 132.5 147.4 155.6 161.1 166.4 169.8 39.7 46.8 52.7 57.2 61.7 64.1 132.2 147.7 162.4 172.1 182.6 193.0 9.4 9.8 10.6 12.4 12.5 12.4 91.8 92.1 90.7 93.2 92.7 91.5 674.2 747.3 804.3 836.4 866.4 884.6 7.7 8.5 7.0 7.4 7.2 7.1 681.9 755.8 811.3 843.8 873.6 891.7 Source: State of California, California Employment Development Department. (1) Employment reported by place of work excluding workers involved in labor disputes, self-employed, unpaid family and domestic workers. (2) Data recorded as of June, 1982. 161704 167714 29 35 JOB NO. 97576X028 ST: 97576X' JEFFRIES BANKNOTE CO. (213) 74�-8800 13 -Oct -82 15:03 SEQ NO: 8 Construction Activity The following table shows building permit valuation for the City from 1977 through August 31, 1982. Nonresidential New commercial ...................................... City of Tustin $ 2,209 $ 8,542 $ 3,461 $11,212 $1,975 Building Permit Valuation 8,811 25,616 9,814 7,959 11,056 (Valuation in Thousands of Dollars) Other......................................................... 3,557 1,677 1,351 1977 1978 1979 1980 1981 1982(1) Residential 4,903 5,147 3,574 2,355 Total Nonresidential ......................... New single -dwelling ................................. $ 1,971 $ 312 $ 4- $ 2,376 $ 626 $ 207 New multi -dwelling .................................. 3,247 1,004 5,334 1,859 1,057 $24,752 Additions, alterations ............................... 718 467 609 2,317 638 1,193 Total Residential .............................. $ 5,936 $ 1,783 S 5,942 $ 6,552 $ 2,321 $1,400 Nonresidential New commercial ...................................... $ 4,594 $ 2,209 $ 8,542 $ 3,461 $11,212 $1,975 New industrial .......................................... 8,811 25,616 9,814 7,959 11,056 609 Other......................................................... 3,557 1,677 1,351 1,633 382 1,437 Additions, alterations ............................... 1,978 3,917 4,903 5,147 3,574 2,355 Total Nonresidential ......................... 18,869 33,419 24,610 18,200 26,225 6,375 Total Valuation ................................. $24,805 $35,202 $30,553 $24,752 $28,546 $7,775 No. of New Dwelling Units 330,200 1982(1) ............................................. 409 51,717 1,288 88,040 Single -dwelling ......................................... 37 9 0 8 9 3 Multi -dwelling .......................................... 175 31 241 37 23 -0- Total Units ........................................ 212 40 241 45 32 3 (1) Year-to-date Summary, August 31, 1982. Source: "California Construction Trends," Security Pacific National Bank and City of Tustin Building Department. Commerce The number of establishments selling merchandise subject to sales tax and the valuation of taxable transactions is presented in the following table. City of Tustin Number of Permits and Valuation of Taxable Transactions (1) As of March 31, 1982. Source: California State Board of Equalization. 164174 030679 30 Retail Stores Total All Outlets No. of Taxable No. of Taxable Year Permits Transactions Permits Transactions f000's omitted) (000's omitted) 1977 .................................................. 325 $ 87,732 891 $155,558 1978 .................................................. 392 129,194 1.053 212,840 1979 .................................................. 404 159,204 1,113 281,332 1980 .................................................. 404 179,452 1,191 301,673 1981 .................................................. 404 202,379 1,258 330,200 1982(1) ............................................. 409 51,717 1,288 88,040 (1) As of March 31, 1982. Source: California State Board of Equalization. 164174 030679 30 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74. -6800 13 -Oct -82 15:03 SEQ NO: 9 Community Facilities Primary and secondary education is provided by the Tustin Unified School District. The District operates on a regular September to June schedule and is not currently at capacity. There are twelve elementary schools, three junior high schools and three senior high schools. There are also two Catholic schools, two Lutheran schools and a private Montesorri School. There are eight preschools in the area. The total public school enrollment for the entire district for the 1982-83 year is 14,362 students. Advanced education is available at Univeristy of California at Irvine, California State University at Fullerton and the Saddleback Community College District. Tustin has one general hospital with a 203 total bed capacity. Also practicing in Tustin are 122 physicians/surgeons, 48 dentists, 10 optometrists, 12 chiropractors and 6 podiatrists. There are 14 churches within the City limits representing a broad range of religious denominations. There are an additional 10 churches within five minutes of Tustin. There is one library, one newspaper (published weekly) and one local television station (Channel 40). All of the Los Angeles metropolitan area TV stations are received. There are I1 banks and 10 savings and loans. Transportation One of City's most valuable assets is its accessibility via two of the major freeways serving Orange County. The Santa Ana Freeway (Interstate 5) and the Newport Freeway (State Route 55) both pass through the City of Tustin. In addition, three other major Southern California freeways are all within 5 miles of Tustin. The Orange County Transit District (OCTD) provides bus service to Tustin with linkages to the Los Angeles Metropolitan Area. Other bus facilities include the Greyhound depot and the Southern California Rapid Transit District services, all a short distance from Tustin. Santa Fe Railroad provides freight service through Tustin on eight scheduled stops daily. Trains connect throughout the continental United States, and switching service is around the clock. The nearest Amtrak passenger station is located only two miles away in Santa Ana. The John Wayne Airport (formerly Orange County Airport) is only five miles from Tustin. It is served by the following airlines: Air California, Golden West, PSA, Frontier, Western and Republic. It has two lighted asphalt runways up to 5,700 feet in length. Trucking service is available through 73 certified carriers including 65 which service California and intrastate points. Overnight service is available to San Diego, Los Angeles, Phoenix and San Francisco Bay Area. Utilities Tustin residents are provided with water services primarily through the City of Tustin. The City has a maximum pumping capacity of 12.5 million gallons/day. Average consumption is 9.1 million gallons/day. Sewer Service is supplied by County Sanitation District No. Seven of Orange County which has a primary and secondary treatment plant and no facilities for non-recoverable industrial waste water. The Southern California Gas Company supplies natural gas, Southern California Edison provides electrical power, and Pacific Telephone and Telegraph Company provides phone service in the City. 31 053641 105432 i 36 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 74�,-6800 13 -Oct -82 13:57 SEQ NO: 10 n i 546 »m 7n APPENDIX A KatzHollis Katz Hollis Corer & Associates, Inc Financial Consultants The Oviatt October 4, 1982 Building 617 S Tustin Community Redevelopment Agency Suite 710 Olive 300 Centennial Way Los Tustin, California 90014ngeles, CA Attention: Mr. William A. Huston (213)629-3065 Executive Director -- Dear Mr. Huston: Enclosed is a tabulation of projected taxable value and —._— resulting tax revenue for the Town Center Redevelopment Project. The projected revenues are based on information supplied by Agency staff, assumptions determined during our review of Project assessed value history and the property assessment and tax apportionment procedures of Orange County. General Assumptions The tax rates used in the determination of incremental revenues are based on averaged actual tax rates since the passage of Proposition 13. The override tax rate for 1983-84 and subsequent years has been reduced by a factor approximately equal to the average annual de- cline from 1978-79 to 1982-83. The decline is allowed to continue and is assumed to stabilize at the basic $1.00 per $100.00 of taxable value rate established by _ Article %IIIA of the California Constitution (Proposition 13). The reduction is an assumed reflection of the inter- play between taxable value within jurisdictions levying taxes in the Project area and the effective limit on the amount which can be levied (i.e. annual debt service on voter -approved indebtedness). In 1980, the Governor signed into law legislation (Chapter 801, Statutes of 1980) which, among other provisions, estab- lished a method by which taxing entities could reduce the amount of property taxes due them from within their juris- dictions. Language in the measure seems intended at insulat- ing other taxing entities and redevelopment agencies from the effects of such reductions. Because the method pre- scribed for the reduction. involves the computation of an --- "effective tax rate reduction," a possibility exists of a misinterpretation which could reduce the amount of tax increment revenue generated in a redevelopment project area. A-1 KatzHollis Tustin Community Redevelopment Agency October 4, 1982 Page 2 It is assumed for purposes of this analysis that any use of the reduction procedure by taxing entities in the Pro- ject would not effect the Agency's receipt of tax incre- ment revenue. The 1982-83 taxable value for the Town Center Project in- cludes approximately $8,000 in business inventory value. Business inventory property has been exempted from tax- ation since the 1980-81 fiscal year, as discussed below. It is therefore assumed that this 1982-83 business inven- tory value represents escapes from taxation in previous years and will not be included in subsequent Project Area valuations. The taxable values for Fiscal Year 1982-83 utilized in the enclosed projection of value and resulting tax allocations are based on 1982-83 actual tax assessments. The value of state -assessed utility property has been maintained through- out the projection at its 1982-83 level. Personal property taxable value has been adjusted to reflect value which is assumed added to the tax rolls in conjunction with new real property construction. Real property taxable value is assumed to increase 2% annually, as allowed per Article XIIIA of the California Constitution (Proposition 13). Assembly Bill (AB) 1994 In 1979 the Legislature enacted a measure, Assembly Bill 66, which eliminated the assessment and taxation of business in- ventory property and provided a formula for the state to reimburse local agencies for the loss of tax revenues generated by business inventory value. Due to a technical drafting error, redevelopment agencies were not included among the local agencies eligible for reimbursement of lost business inventory tax revenue. The error was correct- ed by the Legislature in 1980 through the passage of Assembly Bill 1994 which specifically provided for replacement, in part, of the revenue lost by redevelopment agencies as a result of AB 66. AB 1994 provides for restoration of business inventory revenue amounts through the annual addition of the tax rolls of re- development projects of "artifical" taxable value. WWA KatzHollis Tustin Community Redevelopment Agency October 4, 1982 Page 3 Per AB 1994, the initial taxable value amount, that for 1980-81, was to be determined by reducing actual 1979-80 business inven- tory taxable value by a factor computed by dividing a one percent tax rate by the actual tax rate applicable within the project area. The effect of this adjustment is to have the new tax- able value yield revenues equivalent to those that would be generated if a project area has a tax of one percent of market value. The County of Orange, in implementing AB 1994, has computed business inventory subvention revenues on the basis of a one percent tax rate against the "artificial" taxable value rather than the total tax rate, inclusive of override tax rates. This varies from a literal application of the California Redevelopment Law (Chapter 29, Statutes of 1979) which requires any year's project revenues to be calculated through the utilization of the current year tax rate, which includes override tax rates levied by taxing entities to repay voter -approved indebtedness. is The amount of taxable value to be added in subsequent years citydorsted countyninlly to which thelect chageprojectnissin population of the located and the ate of inflation. In computing this adjustment for the tworyears subsequent to the enactment of AB 1994 the actual rate of statewide inflation (based on CPI) was used. In adjusting between 1980-81 and 1981-82, however, the Legislature mandated an inflation adjustment of only 2.92 percent. Further, the Legislature has mandated that there will be no increase in business inventory subventions for 1982-83. It is our o based on conversations with persons familiar with the activities of the Legislature and the status of State fiscal affairs, that the adjustment for inflation will continue to be done at rates lower than actual CPI growth. For this reason, the projection does not include any adjustment to business inventory subvention revenue beyond the 1982-83 amount. New Construction Activit The taxable value added as a result of new construction activity is based on information provided by Agency staff and developers regarding existing and proposed developments in the Project. The value of personal property has been increased to reflect personal property taxable value which would be added to the tax rolls as a'result of new real property construction. A-3 KatzHoiiis Tustin Community Redevelopment Agency October 4, 1982 Page 4 The developments which are included are set forth in Schedule C (New Development Assumptions). The enclosed Schedule of New Development provides further detailrelative to the developments themselves and the year to year addition of taxable value to the Town Center Project as these develop- ments are implemented. We hope this information is answer any questions you may Sincerely, useful and are available to have. KATZ, HOLLIS$ COREN & ASSOCIATES, INC. A-4 0 FN -� � IN ci a N m m > m oo m a a u�i `^ c N O N O u N m yto LO to n kn 0 In Ln U') o m In O CQ H ] J -I C QI a Oi 1-1 O� b N r .-I iD O S4 .ter n r n n m a E I -Ci P lD O O Q rvf N r U1 N m ti O O 1.1 m P >4 m N t(1 P U1 �D m c'1 r1 m m N N rl m P m N N m N m m m O m lzO U 41 fA O O N e -I r N to O Vl W W.moi 0, ko .moi U u G U 0) P m .--1 O rl N P d� (n P n 7 io r c v In uoi a 0 JOOJ F E> a% r�1 ti W N G N N N N N N E i '¢ E 0.0 � F n Co P In P n1 ,y N aoy 49O1 y m n1 m rN•1 "Nl az az o m E v[ O N t a 'O a) N O y r a m P t N m •-� t I I 1 I m y D E- , m rn ti W a G 4 U o 7 v C g L H C % Jul O G) X v V m r m O N ? In P n n n n E ... O t nNi Ey m �i .rni .�-I + O In E- :3 E s.' ^t o rn mn m m N N N N ry N N_ LI G i) o .y o P r 2 ❑ VJ ro Q I r- P n l!1 4 .-I ,may t. ro V � r -- G1 Q� O1 T 01 O� C1 01 � Q� A-5 KatzHoiiis Schedule Aa Tustin Community Redevelopment Agency Town Center Redevelopment Project NOTES TO TAX INCREMENT PROJECTION 09308, (1) Reflects increase of 2% above prior year's total real property for valuation increases allowable under Proposition 13. (2) See Schedules B and C for assumptions of new development timing and valuation estimates. (3) Includes locally assessed personal property and public utility value assessed by the State Board of Equalization. (4) Projected tax rate reflects annual average decrease since the passage of Proposition 13. (s) Assumed to remain constant due to uncertainty of State budgetary constraints. (6) Reflects removal of $8,160 in business inventory value as shown on the 1982-83 tax roll. 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Q Now ua�ia v rn -W C: cn +'c�Qa �U1 v Eaw a N ra (aa� �C r..+ -4 w 4 c o m 1 •-1 (a m ray ° •H� a% (D o Eos a O ri C y v �vcs�vcnm vvcs4 -,4 ro U N �cAHaxc4 41 v L U ri D V1 o u ro 3 .4 co 124 E•Za ��Ha� > z w a E+ E+ cn Q a m c1 ro U CZ a � C7 C A-10 KatzHollis Schedule C Tustin Community Redevelopment Agency Town Center Redevelopment Project NEW DEVELOPMENT ASSUMPTIONS 093082 Stevens Square - 210 - 250 West Main Description: An eight building complex with 55,362 square feet of office. Development Schedule: Construction started third quarter 1981. 85% valuation March, 1982. 100% valuation March, 1983. Tenant Improvements/ Personal Property: 100% valuation March, 1983. 730 E1 Camino Description: A 39,679 square foot 3 -story office condominium with 132 parking spaces at ground level. Development Schedule: Construction time projected from second quarter 1983 to fourth quarter 1983. 100% valuation March, 1984. New Value/Transfer of Ownership: 100% valuation March, 1984. 750 E1 Camino Description: A fourteen unit addition to an exist- ing motel. Development Schedule: 100% valuation March, 1982. Fixtures/Improvements: 100% valuation March, 1982. A-11 Katz Hollis Tustin Community Redevelopment Agency NEW DEVELOPMENT ASSUMPTIONS Page 2 150 E1 Camino Description: A 43,056 square foot office building with surface parking of 144 spaces. Development Schedule: Construction started third quarter 1981. 60% valuation March, 1982. 100% valuation March, 1983. Tenant Improvements/ Personal Property: 100% valuation March, 1983. 445 South "C" Street Description: 2 -level parking structure with 211 spaces (83 spaces to be publicly owned) Development Schedule: Construction started first quarter 1982. 100% valuation March, 1983. 180 South Prospect Description: A 15,000 square foot office building with surface parking of 50 spaces. Development Schedule: Construction started second quarter 1982. 100% valuation March, 1983. Tenant Improvements/ Personal Property: 100% valuation March, 1983. A-12 KatzHollis Tustin Community Redevelopment Agency NEW DEVELOPMENT ASSUMPTIONS Page 3 145 West Main Description: A 5,840 square foot office building with surface parking of 20 spaces. Development Schedule: Construction started first 1982. ouarter 15% valuation March, 1982. 100% valuation March, 1983. Tenant Improvements/ Personal Property: 100% valuation March, 1983. 17496 Holt Avenue Description: A 6,605 square foot office building with surface parking of 22 spaces. Development Schedule: Constructed Projected quarter 1983to]third 15% quarter 1983. valuation March, 1983. 1008 valuation March, 1984. Tenant Improvements/ Personal Property: 100% valuation March, 1984. 18302 Irvine Boulevard Description: A low-rise office of 45,536 square feet with 1,708 square feet of retail with surface parking of 159 spaces. Development Schedule: Constructed projected to begin Second quarter 1983. 75% valuation March, 1984. 100% valuation March, 1985. Tenant Improvements/ Personal Property: 100% valuation March, 1984. A-13 KatzHollis Tustin Community Redevelopment Agency NEW DEVELOPMENT ASSUMPTIONS Page 4 SW of Newport and Main Description: Development Schedule: Tenant Improvements/ Personal Property/Fixtures: A three building mid -rise development with a four-story parking structure of approximately 900 spaces. Building A - a four-story 100,000 square foot structure consisting of 80,000 square feet of office, 15,000 square feet of retail and a 5,000 square foot restaurant. Building B - a five -story 152,500 square foot structure consisting of 123,000 square feet of office, a 16,500 square foot movie theatre, an 8,000 square foot restaurant and 5,000 square feet of retail. Building c - a five -story 96,580 square Foot office building. Building A projected to begin fourth quarter 1984. 208 valuation March 1, 1985. 100% valuation March 1, 1986. Building B - projected to begin second quarter 1982. 40% valuation March 1, 1984. 1008 valuation March 1, 1985. Buildin C - projected to begin fourth quarter 1984. 20% valuation March 1, 1985. 100% valuation March 1, 1986 Parking stru-t second u198re to begin 20% valution March 1, 1985. 100% valuation March 1, 1986. Building A - 100% valuation March -1, 1986. Bui-- 1 n B - 100% valuation March 1, 1985. Build C - 100% valuation March 1, 1986. A-14 JOB NO. 97576X028 ST: 97576X JEFFRIES BANKNOTE CO. (213) 742-88()0 13 -Oct -82 13:57 SEQ NO: 11 APPENDIX B TUSTIN COMMUNITY REDEVELOPMENT AGENCY AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED JUNE 309 1982 176062 170237 September 28, 19E2 The Board of Directors of the Tustin Community Redevelopment Agency 610 NEWPORT CENTER DRIVE, SUITE 1325 NEWPORT BEACH. CALIFORNIA 92660 17141 640-1333 We have examined the balance sheet of the Tustin Community Redevelopment Agency at June 30, 1982, and the related statement of revenues, expenditures, and changes in fund baiance-budget and actual for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the financial statements referred to above present fairly the financial position of the Tustin Community Redevelopment Agency at June 30, 1982, and the results of its operations for the year then, ended, in conformity with generally accepted accounting principles applied on basis consistent with that of the preceding year. F035 Tustin Community Redevelopment Agency $ 20,537 $ 2,8' Balance Sheet 45,462 21,3! June 30, 1982 Governmental Account Group Fund Type General Long -Term Totals Capital Projects Debt (Memorandum Only) 1,694,199 1,149,2 Fund Equity: 1982 1981 Assets Fund balance - designated Cash and short-term for capital outlay 891,141 investments $2,0792672 Total Liabilities and $2,079,672 $1,537,71 Taxes receivable 179231 Fund Equity 17,231 15027 interest receivable 38,437 See Accompanying Notes to Financial Statements. 38,437 4,9E Amount to be provided for B-2 payment of long-term debt $450,000 450,000 Total Assets $2,135,340 $450,000 $2,585,340 $1,693,4; Liabilities and Fund Equity Liabilities: Accounts payable $ 209537 $ 20,537 $ 2,8' Due to City of Tustin 45,462 45,462 21,3! Loans and accrued interest payable to City of Tustin (Note 2) 1,178,200 $450,000 1,628,200 1,125,01 Total Liabilities 1,2449199 450,000 1,694,199 1,149,2 Fund Equity: Fund balance - designated for capital outlay 891,141 891,141 544,2 Total Liabilities and Fund Equity $29135,340 $450,000 $2,585,340 $1,693,4' See Accompanying Notes to Financial Statements. B-2 Tustin Community Redevelopment Agency Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 1982 Revenues: Tax increments Interest earned Other taxes Total Revenues Expend i tures: Administration Capital expenditures Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources: Long-term loan from City of Tustin l 4 992,688 1,305,717 Over 109,832 166,006 (Under) Budget Actual Budget $ 921,688 $1,110,858 $ 189,170 169000 137,232 121,232 55,000 57,627 2,627 992,688 1,305,717 313,029 109,832 166,006 56,174 296489118 1,2429830 (1,405,288) 29757,950 1,408,836 (1,349,114) (1,765,262) (103,119) 1,662,143 450,000 450,000 Excess of Revenues and Other Financing Sources Over (Under) Expenditures (1,765,262) Fund balance, beginning of year Fund balance, end of year 544,260 346,881 544,260 2,112,143 $(1,221,002) $ 891,141 $ 2,112,143 See Accompanying Notes to Financial Statements. B-3 Tustin Community Redevelopment Agency Notes to Financial Statements June 30, 1982 Summary of Significant Accounting Policies Description of Fund and Account Group The accounting records of the Agency are organized in a vital proiects fund which is used for the receipt and disbursement of monies used for financing capital expenditures. The General Long -Term Debt Account Group is used to record the outstanding balance of loans to the City of Tustin due beyond one year. Basis of Accounting The Agency's capital projects fund is maintained on the modified accrual basis of accounting. Cash and Short -Term Investments The Agency pools idle cash with the City of Tustin for the purpose of increasing income through investment activities. Investments are carried at cost, which approximates market value. Appropriations and Encumbrances Unexpended and unencumbered appropriations of the Agency automatically lapse at the end of the fiscal year. Budgetary Practices Each year the Agency Board adopts a budget which provides for the operations of the Agency. Budgets are prepared on the modified accrual basis of accounting. An encumbrance system is utilized to assist in controlling expenditures and enforcing revenue provisions. The Agency Board anticipated loans from the City of Tustin to finance the budgeted deficit. Administrative Charges From the Citv of Tustin The Agency was charged approximately $43,000 for administrative costs for the fiscal year ended June 30, 1982 by the City of Tustin. These charges were for salaries and supplies paid by the City for the Agency. Additionally, $53,200 of interest was charged by the City to the Agency for the fiscal year ended June 30, 1982 on the loans payable to the City. B-4 C Tustin Community Redevelopment Agency Notes to Financial Statements (Cont.) June 30, 1982 2. Loans and Accrued Interest Pa able to Cit of Tustin Loans and accrued interest payable to the City of Tustin at June 30, 1982 were as follows: Included in the capital projects fund: 8% Loan Payable $1,125,000 Accrued Interest 53,200 Included in long-term debt: 1,1781200 12% Loan Payable a--. 50,00_0 $1,628,200 The 81 loan is payable on demand while the 12% loan is payable within three years. Both loans are payable from property tax increments. If no funds become available to repay the loans and accrued interest, the loans and accrued interest are forgiven and need not be repaid to the City. LID