Loading...
HomeMy WebLinkAbout#11 Community Facilities Districts Agenda Item # 11 TRUCKEE ,, Public Utility District 1 WORKSHOP To: Board of Directors From: Mary Chapman Date: December 16, 2009 Subject: Discussion of Potential Foreclosures in the Community Facilities Districts 1. WHY THIS MATTER IS BEFORE THE BOARD Adoption of a foreclosure resolution is the next step in the collection of past due CFD assessments. Only the Board can adopt resolutions. 2. HISTORY In 2003, the Board formed a Communities Facilities District (CFD) for the Old Greenwood development. In 2004, the Board formed a Communities Facilities District for the Gray's Crossing development and authorized additional bonds to be sold in 2005. Both CFDs were formed for the purpose of selling bonds to pay for portions of the infrastructure in both the Old Greenwood and Gray's Crossing developments. Each year since their formation, the property owners of each development have been assessed such that there would be sufficient funds to pay the principal and interest on the bonds as it came due. 3. NEW INFORMATION The criteria for when the Board must proceed with foreclosure is: 1) A parcel is past due more than $7,500; 2) If more than 5% of the amount billed is past due, all past due parcels are subject to foreclosure. There are two property owners that owe on their 2007/08 assessments in Old Greenwood and 7 property owners that owe assessments from the 2008/09 tax year. The total past due for Old Greenwood assessments is $29,618.46 including principal, interest, penalties and fees. None of the Old Greenwood parcels owe more than $7,500 and the total past due does not exceed 5% of the amount billed. The Board may proceed with foreclosure on these parcels if you choose. There are currently 6 parcels in Gray's Crossing that owe assessments from tax years 2006/07 and/or 2007/08. There are 30 parcels that owe for the 2008/09 tax year. The total past due for Gray's -Crossing assessments is $126,996.27 including principal, interest, penalties and fees (Attachment 1). Three parcels owe more than $7,500 and the total past due exceeds the 5% limit. A total of 31 parcels are subject to foreclosure proceedings at this time. Attached is a document (Attachment 2) from Willdan Financial Services showing the calculation of the past due percentage by year and the Covenant for Judicial Foreclosure which defines when the foreclosure proceedings apply. All of the property owners have received reminder letters, demand letters and foreclosure letters prepared by Willdan Financial, the firm that administers the collection of the assessments. Additionally, Nevada County requires that all delinquent CFD assessments be removed from the County tax rolls. With the removal from the tax rolls, a Notice of Intent to Remove Delinquent Special Tax Installments from Tax Roll is recorded on the property to notify a future buyer that there may be delinquent special taxes due on the parcel. Susan Feller a law partner of Sherman & Feller provided me with a draft resolution which needs to be adopted to begin the foreclosure process. Ms. Feller was recommended by both Willdan Financial Services, and by John Murphy of Stradling Yocca Carlson and Rauth who was bond counsel on the CFDs. Mr. Murphy said that foreclosure is the only thing that Susan Feller does and their fees are reasonable. The next steps are: 1) Review and adopt the draft resolution prepared by Susan Feller which orders judicial foreclosure of delinquent special taxes pursuant to the Mello-Roos Community Facilities Act of 1982 and authorizes retention of special counsel (Attachment 3). 2) Enter into a fee agreement for legal services with Susan Feller of Sherman and Feller. 4. FISCAL IMPACT There is no fiscal impact with this workshop item. 5. RECOMMENDATION Review this report and provide comment. V Mary Chap6iAn 0 Michael D. Holley Administrative Services Manager General Manager Attachment 1 Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD t f • •)-Community Facilities District No. 1Crossing) A Active fa Foreclosure Action Flags: R Reminder Letter Sent N Notice of Intent/Strip Requested U SSE H Handbilled P Paid Off S Split 0 Demand Letter Sent T Removal confirmed F Parcel in Foreclosure B Bankrupt F Finished L Foreclosure Letter Sent P Payment Plan S Hold/Special Circumstance J Judgement R Refunded 19-770-05-000 A PLANT STEPHEN T 8 180 DELAVEACA PARK RD SANTA CRUZ,CA 11092 CHINA CAMP ROAD 12/102007 $1,538.75 $153.88 $392.36 $0.00 $2,084.99 RDTL 09114/20D9 LAURIE H TRSTES 95065 04/10/2008 1,538.75 153.88 392.36 0.00 2,08499 DTL 0 9/1 412 0 0 9 A 12110/2008 1569,52 156.95 117.70 0.00 1.844.17 RDTL 09/14/2009 A 04110/2009 1569.52 156,95 117.70 0.00 1,844,17 DTL 0 9/1 412 0 09 A Total Delinquent: $"16.54 $621.66 $1,020.12 0.00 $7,858.32 19-780.28-000 A KELLEY JEFFREY H POB 1248 CRYSTAL BAY,NV 11315 CHINA CAMP ROAD 12/102008 $1,569.52 $156.95 $117.70 $0.00 $1,844.17 RDTL 09/14/2009 89402 041102009 1569.52 156.95 117.70 0.00 1,844.17 DTL 09/14/2009 A Total Delinquent: $3,139.04 $313.90 $235.40 0.00 $3,688.34 19-790-14-000 A KELLY JAMES H POB 1248 CRYSTAL BAY,NV 11628 CHINA CAMP ROAD 1 211 02 0 0 8 $7 569.52 $156.95 $117.70 $0.00 $1 844,17 RDTL 09/14/2009 89402 041102009 1,569.52 156,95 117.70 0.00 1,844.17 DTL 09/14/2009 A t Total Delinquent: $3,139.04 $313.90 $235.40 0.00 f3,888.34 4 i 4 1 i 19-790.22-000 A PACKARD AMY P 8 7140 SUNRIVER CT REND,NV 89523 10576 BRICKELL COURT 04/1 D/2009 $1,677.77 $167.78 $125.85 $0.00 $1,971 40 RTL 09/14/2009 EDWARDA Total Delinquent: $1,677.77 $167.78 $125.e5 0.00 $1,911.40 19A00.21-000 A EMARD LUKE POB 2308 LOOMIS,CA 95650 11881 COB URN DRIVE 04/1-110 11,591.81 $159.18 $405.96 $0.00 $2,156.95 RTL 09/14/2009 W I LLDAN Printed on November 23,2009 at 10:07 am Page 1 of 7 Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD District CFD/CFD 04-1 (Gray's Crossing)-Community Facilities District No.04-1 (Gray's Crossing) A Active fa Foreclosure Action Flags: R Reminder Letter Sent N Notice of Intent/Strip Requested U SBE H Handbilled p P Paid OH S Split O Demand Letter Sent T Removal confirmed F Parcel in Foreclosure B Bankrupt Ef F Finished L Foredosure Letter Sent P Payment Plan 5 HokUSpecial Circumstance J Judgement V R Refunded - t - A 12/102008 1.623.65 162.37 121.75 0.00 1,90T77 RDTL 09/14/2009 A 04/10/2009 1623,65 162.37 121.75 0.00 1,90T77 DTL 09/14/2009 Total Delinquent: $4,839.11 $483.92 $649.45 0.00 $5,972.49 jt E 19-800-27-000 A BENTHAM JACK E 4710 ESPLANADE CT GRANBURY,TX 11607 CHINA CAMP ROAD 12/10/2008 $1,623.65 $162.37 $121 75 $000 $1 90T77 RDTL 09/142009 ETAL 76049 A 04/10/2009 1.623.65 162.37 121.75 0.00 1,907.77 DTL 09/14/2009 pi p Total Delinquent: $3,247.30 $324.74 $243.50 0.00 $3,815.54 i { 19-840-01-000 A STUART 2020 PRADO VISTA LINCOLN.CA 95648 04/102009 $2,029.56 $202.96 $152.20 $0.00 $2.38472 RTL 09/14/2009 CHRISTOPHER ETAL Total Delinquent: $2,029.56 $202.96 $162.20 0.00 $2,384.72 19-840-16-000 A RYE BRIAN J&DAWN POB 550 TAHOE VISTA,CA 12/10/2008 $1,961.91 $196.19 $147A5 $0-00 $2,305.25 RDTL 09/142009 C 96148 A 04/102009 1,961.91 196.19 147.15 0.00 2.30525 DTL 09/142009 f Total Delinquent: $3,923.82 $392.38 $294.30 0.00 $4,610.50 19-840-24-000 A RIDGEWOOD POS 1248 CRYSTAL BAY,NV DQ10/2009 $1,961.91 $196.19 $147.15 $0.00 $2,305.25 RTL 09/142009 ENTERPRISES LLC 89402 Total Delinquent: $1,961.91 $196.19 $147.15 0.00 $2,305.25 19-640-27-000 A RIDGEWOOD POB 1248 CRYSTAL BAY,NV 04/10/2009 $2.029.56 $202.96 $152.20 $0.00 $2.384.72 RTL 09/142009 ENTERPRISES LLC 89402 Total Delinquent: $2.029.55 $202.96 $152.20 0.00 $2,384.72 19-850-08-000 A RIDGEWOOD POB 1248 CRYSTAL BAY.NV 0411012009 $2,029.56 $202.96 $152.20 $0-00 $2.384.72 RTL 09/142009 ENTERPRISES LLC 89402 Total Delinquent: $2.029.56 $202.96 $152.20 0.00 $2,384.72 W I LLDAN I Printed on:November 23,2009 at 10:07 am Page 2 of 7 Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD Community . i• . • A Active fa Foreclosure Action Flags. R Reminder Letter Sent N Notice of Intent/Strip Requested U SBE H HandbiNed { P Paid Off S Split 0 Demand Letter Sam T Removal confirmed F Parcel in Foreclosure B Bankrupt F Finished L Foreclosure Letter Sent P Payment Plan S Hold/Special Circumstance J Judgement R Refunded 1g-g50-10..000 A MORAN TIMOTHY D 5485 BLOSSOM TREE LN SAN JOSE.CA 04/10/2008 $1 923.44 $192.34 $49045 E0.00 $2,606.23 RTL 09/14Y1009 ETAL 95124 I 12/102008 1.961.91 196.19 147.15 0.00 2,305.25 RDTL 09/14/2009 A A 04/10/2009 1.961.91 196.19 147.15 0,00 2,305.25 DTL 09/14/2009 Total Delinquent: $5,84726 $584.72 $784.75 0.00 $7,216.73 19-850-18d00 A RIDGEWOOD POB 1248 CRYSTAL BAY,NV 04/10/2009 E2,029.56 E202.96 $15220 E0.00 $2,384.72 RTL 05/14/2009 ENTERPRISES LLC 89402 Total Delinquent: $2,029.56 $202.96 $152.20 0.00 $2,384.72 19-860-04-000 A MOODY MARLENE& 7752 FISHER ISLAND DR FISHER ISLAND..FL 121102008 $2.097.21 $209.72 $157.30 $0.00 $2,464.23 RDTL 09/14/2009 DOUGLAS W 33109 04/10/2009 2,097.21 209.72 157.30 0.00 2.464.23 DTL 09/14/2009 A Total Delinquent: $4,194.42 $419.44 $314.60 0.00 S4,928A6 19-86001-000 A PORTER MICHAEL E& ROB 482 TRUCKEE,CA 0 411 0/2 0 0 7 $1,885.72 $188.57 $820.41 $0.00 $2,894.70 RDTL 09/14/2009 ESTHER M 96160 Total Delinquent: $1,885.72 $188.57 $820.41 0.00 $2,894.70 19-860-16-000 A RIDGEWOOD POB 1248 CRYSTAL BAY,NV 04/10/2009 $1,961.91 $196.19 $147.15 $0.00 $2,305.25 RTL 09/14/2009 ENTERPRISES LLC 89402 Total Delinquent: $1,961.91 $196.19 $147.15 0.00 S2,30525 19-860-17-000 A RIDGEWOOD POS 1248 CRYSTAL BAY,NV 0 411 0/20 0 9 $2.02956 $202.96 $152.20 $0.00 $2,384.72 RTL 09/14/2009 ENTERPRISES LLC 89402 Total Delinquent: $2,029.56 $202.96 $152.20 0.00 $2,354.72 19A60-18-000 A WATSON MATTHEW K POB 8451 TRUCKEE,CA 12/10/2008 $2,029.56 $202.96 $152.20 $0.00 $2,384.72 RDTL 0 911 4 2 0 09 96162 04/10/2009 2,029.56 202.96 152.20 0.00 2,384.72 DTL 09/142009 A W I LLDAN I Printed on:November 23.2009 at 10:07 am Page 3 of 7 „� Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD District • . No. ! A Active fa Foreclosure Action Flags: R Reminder Letter Sent N Notice of Intent/Strip Requested U SBE H Handbilled { P Paid Off S Split D Demand Letter Sent T Removal confirmed F Parcel in Foreclosure B Bankrupt F Finished L Foreclosure Letter Sent P Payment Plan 9 Hold/Special Circumstance J Judgement R Refunded t Total Delinquent: $4,059.12 $406.92 $304.40 0.00 $4,769.44 19-870-10-000 A DERAKSHANDEH 1504 W SAN TOMAS AOUINO CAMPBELL.CA 12/10/2008 $1,961,91 $196,19 $147,15 $0.00 $2,305.25 RDTL 09/14/2009 DARYOUSH&ELIKA RD 95008 ETAL f A 04/10/2009 1.961.91 196A9 147.15 0.00 2.305.25 DTL 09/14/2009 Total Delinquent: $3,923.82 $392.36 $294.30 0.00 $4,610.50 6 _A, A 19-870-14-000 A BLOOM JEFFREY M& 2085 BINNS CT SAN LUIS OBISPO, 04/10/2009 $1,961.91 $196.19 $147.15 $D00 $2,305.25 RTL 09/14/2009 CHRISTINA L CA 93401 Total Delinquent: $1,961.91 $196.19 $147.15 0.00 $2,305.25 IM70-20-000 A RIDGEWOOD POB 1248 CRYSTAL BAY,NV 04/10/2009 $1,961.91 $196.19 $147.15 $a00 $2,305.25 RTL 09/142009 ENTERPRISES LLC 89402 Total Delinquent $1,961.91 $196.19 $147.15 0.00 $2,305.25 19.870-214)00 A RIDGEWOOD POB 1248 CRYSTAL BAY,NV 0 411 0 20 0 9 $2,029.56 $202.96 $152.20 $aoo $2,384.72 RTL 0911412009 ENTERPRISES LLC 89402 Total Delinquent: $2,029.56 $202.96 $152.20 0.00 $2,384.72 19-880-02-000 A HOURIGAN PATRICK& 12671 ST MORITZ LN TRUCKEE,CA 1 2/1 0120 0 8 $2.23251 $223.25 $16745 $0.00 $2.623.21 RDTL 09/1412009 AILEEN 96161 A D4/102009 2.232.51 223.25 167.45 0.00 2,623.21 DTL 09/1420D9 Total Delinquent: $4,465.02 $446.50 $334.90 0.00 $5,246.42 19-880-05-000 A FERSON/SCHERMAN DAN FERSON LA JOLLA,CA 92038 04/10/2009 $2,232.51 $223.25 $167.45 $0.00 $262321 RTL 09/142009 FAMILY LLC ETAL POB 1169 AA/W I LLDAN Printed on:November 23,2009 at 10:07 am Page 4 of 7 _.« Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD District CFD/CFD 04-1 (Gray's Crossing)-Community Facilities District No.04-1 (Gray's Crossing) A Active fa Foreclosure Action Flags: R Reminder Letter Sent N Notice of Intent/Strip Requested D SBE H Handbilled k P Paid Off S Split D Demand Letter Sent T Removal confirmed F Parcel in Foreclosure B Bankrupt F Finished L Foreclosure Letter Sent P Payment Plan S Hold/Special Circumstance J Judgement R Refunded Total Delinquent: $2,232.51 $223.26 $167.45 0.00 $2,623.21 19-180-08,100 A JPMORGAN CHASE WASHINGTON MUTUAL BANK JACKSONVILLE,FL 111989 GHIRARD ROAD 12/10,21,011 12,029.56 1202.96 $152.20 $0.00 $2,384.72 RDTL 09/14/2009 BANK NTL ASSN #JAXB2007 32256 7255 BAYMEAD0W5 04/10/2009 2,029.56 202.96 152.20 0.00 2.384.72 DTL 09114/2009 A Total Delinquent: $4,059.12 $405.92 $304.40 0.00 $4,769.44 t 1g-eg0.15.000 q SLITTER DOVGLAS 1039 CAMINO PABLO MORAGA,CA 94556 04/10/2009 $2,164.86 $216.49 $162,35 $0.00 $2.543.70 RTL 09/14/2009 I Total Delinquent: $2,164.86 $216A9 $162.35 0.00 $2,543.70 19-890-02-OW A DELUCCHI RON 8 AMY 4481 PANORAMA OR LA MESA,CA 91941 12/10/2007 $1,989.76 $19598 $507.45 $0.00 $2,696.19 RDTL 09/14/2009 ETAL 04410/2008 1,989.76 198.98 507.45 0.00 2,696.19 DTL 09/14/2009 A 12/10/2008 2,029.56 202.96 152.20 0.00 2,384.72 RDTL 09/14/2009 A 04/10/2009 2.029.56 202.96 152,20 0.00 2,384.72 DTL 09/102009 A Total Delinquent: $8,033.64 $803.88 $1,319.30 0.00 $10,161.82 19-890-13-000 A RUPPERT NATHAN M POB 1921 TRUCKEE,CA 04/10/2007 $1.885.72 $188.57 $820,41 $0.00 $2,894.70 RDTL 09/14/2009 ETAL 96160 12710/2007 1.923.44 192.34 490A5 0.00 2606.23 RDTL 09/14/2009 A 0411 OM08 1,923.44 19234 490.45 0,00 2.606.23 DTL 09/14/2009 A 12/10/2008 1,961.91 196.19 147.15 0.00 2,30525 RDTL 09/14/2009 A 04/1012009 1,961.91 196.19 147.15 0.00 2,305.25 DTL 09/14/2009 A W I LLDAN I Printed on:November 23,2009 at 10:07 am Page 5 of 7 Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD gDistrict CFD/CFD 1 • .)-Community Facilities District No. iCrossing) E A Active is Foreclosure Action Flags. R Reminder Letter Sent N Notice of Intent/Strip Requested U SSE H Handbilled t P Paid Off 5 Split D Demand Letter Sent T Removal confirmed f Parcel in Foreclosure a Bankrupt F Finished L Foreclosure Letter Sent P Payment Plan 5 HokvSpecial Circumstance J Judgement R Refunded Total Delinquent: $9,656.42 $965.63 $2,095,61 0.00 $12,717.66 i 1 19-89(Ma- 0 A RIDGEWOOD POB 1248 CRYSTAL SAY,NV 04/10/2009 $1,961.91 $196,19 $147.15 $0.00 $2,305.25 RTL 09/14/2009 ENTERPRISES LLC 89402 Total Delinquent: $1,961,91 $196.19 $147.15 0.00 $2,305.25 19-900-18-000 A RIDGEWOOD POB 1248 CRYSTAL BAY.NV 04/102009 $1.961.91 $196.19 $147.15 $0.00 $2,305,25 RTL 09/14/2009 fififi ENTERPRISES LLC 89402 Total Delinquent: $1,961.91 $196.19 $147.15 0.00 $2,30525 19-900-21-000 A TENEYCK SCOTT 10053 E ALDER CREEK TRUCKEE,CA 12/10/2008 $2,029.56 $202.96 $15220 $0,00 $2,384.72 RDTL 09/14/2009 I 96161 A 0,4/102009 2.029.55 202.96 152.20 0.00 2,384.72 DTL 09/14/2009 Total Delinquent: $4.059.12 $405.92 $304.40 0.00 $4,769.44 Printed on:November 23,2009 at 10:07 am Page 6 of 7 vWILLDAN , Financial Services Special Tax DELINQUENCY DETAIL REPORT Truckee Donner PUD District CFD1CFD 04-1 (Gray's Crossing)-Community Facilities District No. 04-1 (Gray's Crossing) District Totals: Parcels Amount Penalties Interest Fees Total All delinquencies prior to the 200912010 levy 33 $109,997.49 $10,999.80 $14,104.09 $0.00 $135,101.38 2009I2010 delinquencies 0 0.00 0.00 0.00 0.00 0.00 Total 33 $109,997.49 $10,999.80 $14,104.09 $0.00 $135,101.38 __�-g90 -A 1 E 1 i to i W I LLDAN Printed on:November 23,2009 at 10:07 am Page 7 of 7 Financial Services Attachment 2 DELINQUENCY SUMMARY BY DISTRICT Truckee Donner PUD 'Community Facilities District No. 0- 'A IW011411. 2006/07-1 $936,360.14 $1,885.72 0.20% 304 1 09/14/2009 2006/07-2 936,360.14 7,165.74 0.77% 304 4 09/14/2009 2007/08-1 1,034,307.38 5,451.95 0.53% 304 3 09/14/2009 2007/08-2 1,034,307.38 8,967.20 0.87% 304 5 09/14/2009 2008/09-1 1,013,059.88 28,251.46 2.79% 388 15 09/14/2009 f 2008/09-2 1,013,059.88 58,275.42 5.75% 388 30 09/14/2009 TOTAL $5,967,454.80 $109,997.49 1.84% I Calculations performed on 11/30/2009 11:41:00PM i x Covenant for Judicial Foreclosure The District has covenanted to commence judicial foreclosure proceedings against all parcels where the aggregate delinquent Special Taxes on such parcels is greater than$7,500 by the October 1 following the close of each Fiscal year in which such Special Taxes were due. The District will commence judicial foreclosure proceedings against all parcels with delinquent Special Taxes by the October 1 following the close of each Fiscal Year in which it receives Special Taxes in an amount which is less than 951/o of the total Special Tax levied for such Fiscal year. The District will diligently pursue such foreclosure proceedings until the delinquent special taxes are paid. The District may elect to defer foreclosure proceedings on any parcel which is owned by a delinquent property owner whose property is not,in the aggregate,delinquent in the payment for a period of three years or more or in an amount in excess of$12,000 so long as the amount in the Reserve Account of the Special Tax Fund is at lest equal to the Reserve Requirement,and the District is not in default in the payment of the principal of or interest on the Bonds. k4 i WIL.LDAN Printed on:December 01,2009 at 8:26 am Page 1 of 1 F na xiai Seances Attachment 3 DRAFT RESOLUTION NO. RESOLUTION OF THE BOARD OF DIRECTORS OF THE TRUCKEE DONNER PUBLIC UTILTY DISTRICT ACTING ON ITS OWN BEHALF AND AS THE GOVERNING BODY OF ALL OF ITS COMMUNITY FACILITIES DISTRICTS ORDERING JUDICIAL FORECLOSURE OF DELINQUENT SPECIAL TAXES PURSUANT TO THE MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982, ORDERING THAT THE TAX COLLECTOR BE CREDITED WITH THOSE TAXES AND AUTHORIZING RETENTION OF SPECIAL COUNSEL WHEREAS, the Truckee Donner Public Utility District (the "TDPUD") has conducted proceedings resulting in the formation of Community Facilities Districts ("CFDs"; the District and the CFDs are collectively referred to as "District") and the issuance and sale of bonds or debt pursuant to the Mello-Roos Community Facilities Act of 1982 (Cal. Gov. Code Section 53311, et seq.; the "Act"); and WHEREAS, pursuant to the Act, the District has duly recorded Notices of Special Tax Lien and has duly and regularly levied CFD special taxes, which special taxes and interest and penalties thereon constitute a lien against the parcel of the land against which it was levied until the same are paid, which liens secure in whole or part debt issued pursuant to the Act; and WHEREAS, certain installments of the special taxes have not been paid when due, and certain special taxes may not be paid when due in the future; and WHEREAS, pursuant to Section 53356.1(a) of the Act,the District is authorized to order the special taxes collected by an action brought in the Superior Court to foreclose their liens; and WHEREAS, pursuant to Section 53356.1(b) of the Act, the District covenanted for the benefit of owners of the debt to file such foreclosure actions on behalf of the debt holders and are authorized to order the County Auditor to credit the delinquent special taxes upon the secured tax roll,thus relieving the County Tax Collector of further duty and regard thereto; and, WHEREAS, the District wishes to retain experienced, qualified counsel to prosecute such judicial foreclosure actions, NOW THEREFORE, BE IT RESOLVED by the Board of Directors of the TDPUD acting on its own behalf and as the Legislative Body of all of the District CFDs that: 1 1. The Board finds that the Act authorizes the commencement of judicial foreclosure proceedings to collect delinquent special taxes, and hereby orders that the delinquent special taxes listed on the attached Exhibit A and all future delinquent special taxes as to such property, be collected by action brought in the appropriate Superior Court to foreclose the liens thereof. 2. The District[Fill in with who will sign contract] is authorized to retain Sherman &Feller, a Law Corporation, as special counsel on the terms set forth in the agreement presented to the Board to prosecute the foreclosure actions and to collect on behalf of the CFDs all amounts due on account of the special taxes listed in Exhibit A and any subsequent delinquent special taxes. 3. The Board finds that the Act provides for the payment of the costs and attorneys fees for prosecution of the foreclosures authorized by the District and hereby authorizes Attorneys to require payment on its behalf of all costs and all attorneys fees incurred as to each delinquent parcel as a condition of such redemption as provided in the agreement. 4. District personnel in conjunction with special counsel and other CFD and District consultants are authorized and directed if and as applicable,pursuant to Government Code Section 53356.2: 1)to record notices of intent to remove the delinquent special taxes from the tax rolls, and 2)to request that the applicable County officials remove current and future delinquent special taxes from the tax rolls. Adopted by the Board of Directors of the Truckee Donner Public Utility District acting on its own behalf and as the Legislative Body of all of its Community Facilities Districts at a regular meeting held on _, 20_, by the following vote: AYES: NOES: ABSENT: ATTEST: APPROVED: District Clerk President, Board of Directors acting on its own behalf and as the Legislative Body of all of the District of Vallejo Community Facilities Districts (SEAL) 2 EXHIBIT A [Samplelor use document prepared by consultant with equivalent information] CFD APN Fiscal Year Installments Amount*' 2007108 2nd or Both* ** Or"2nd" if only one installment is delinquent *Exclusive of Delinquent and Redemption Penalties. 4