COUNTY OF KERN

2005-2006

TAX RATES & ASSESSED VALUATIONS

Compiled by the Office of Ann K. Barnett

Auditor-Controller-County Clerk

KERN COUNTY TAX RATES

ANDASSESSED

VALUATIONSFOR THE YEAR

2005-2006

Page Important Tax Dates and Information

Tax Rate Areas for Schools...........................…………………….... iiPayment of Taxes - Due Dates.........................……………............ iiiStatement of Taxable Personal Property........................................ iiiExemptions........................................................…………............... iiiTaxes will be Mailed............................................………………...... ivTax Rates..........................................................……………………… ivSupplemental Assessment...................................………………..... ivCounty Assessment Appeals Board......................………………… ivGeneral & Special District Tax Levies............................................ vDelinquent Taxes & Redemption Rates.......................................... viWhere to Obtain Information........................................................... vi

Assessed Value & Tax Rates by Code Area........................... 1-278

Total Assessed Valuation of Kern County.............................................. 279-280

Assessed Valuation of Schools & Other Special DistrictsSchool Districts

High Schools................................................................................... 281-282Unified Schools...........................................................…………..... 282-283Community Colleges..................…………...................................... 283-285Special Schools..........................................................…………...... 285

Special DistrictsCommunity Service Districts........................................................... 286County Service Areas..................................................................... 287-290Fire Districts.................................................................................... 291Flood Control Districts.................................................................... 291Health Care Districts....................................................................... 291Hospital Districts............................................................................. 291Irrigation Districts............................................................................ 291Pest Control District........................................................................ 291Recreation and Park Districts......................................................... 292Airport District................…………………........................................ 292Cemetery Districts.......................................................................... 292Resource Conservation Districts.................................................... 293Sanitary District............................................................................... 293Sanitation Districts.......................................................................... 293Separation of Grade District........................................................... 293Public Transit District...................................................................... 293Municipal Utility District................................................................... 293Public Utility Districts...................................................................... 294Water Agencies.............................................................................. 294California Water District.................................................................. 294County Water Districts.................................................................... 294-295Municipal Water District.................................................................. 295Water Drainage District................................................................... 295Water Storage Districts................................................................... 296

Assessed Valuation of County Operating Funds................................... 297

Assessed Valuation of Cities.................................................................... 298-301 Top Ten Taxpayers.................................................................................... 302-303

(i)

TABLE OF CONTENTS

TAX RATE AREAS FOR SCHOOL DISTRICTS

Tax Tax Rate Rate

School Area School Area

Arvin……………………………………… 9, 54 Maricopa Unified............................... 3, 134Bakersfield………................................ 1, 56 McFarland.Unified............................ 8, 91Beardsley..………................................ 1, 57 McKittrick.......................................... 101Belridge.....………................................ 58 Midway............................................. 93Blake .......…........................................ 59 Mojave Unified.................................. 11, 94Buttonwillow…..................................... 62 Muroc Unified................................... 11, 98Caliente..……...................................... 63 Norris................................................ 1, 99Delano....……...................................... 2, 65 Panama - Buena Vista..................... 1, 61DiGiorgio.……..................................... 9, 115 Pond................................................. 108Edison....……...................................... 66 Richland …………........................... 6, 85Elk Hills..……....................................... 67 Rio Bravo-Greeley............................ 1, 114El Tejon Unified…................................ 84 Rosedale.......................................... 1, 116Fairfax...........……............................... 1, 68 Semitropic......................................... 117Fruitvale.........……............................... 1, 70 Sierra Sands Unified........................10, 11, 111General Shafter…................................ 1, 118 South Fork........................................ 120Greenfield.......…….............................. 1, 74 So. Kern Unified............................... 119Kernville.........……............................... 82 Standard........................................... 1, 121Lakeside........…................................... 1, 135 Taft................................................... 4, 124Lamont..........……............................... 1, 96 Tehachapi Unified............................ 5, 125Linns Valley-Poso Flat......................... 86 Vineland........................................... 1, 129Lost Hills...................…….................... 88 Wasco............................................... 7, 130Maple...........................….................... 89

(ii)

IMPORTANT TAX DATES AND INFORMATION

PAYMENT OF TAXES – DUE DATES

Taxes become a lien on all real property on the first day of January at 12:01 a.m. each year. The first installment becomes due and payable on November 1, each year and delinquent on December 10 at 5:00 p.m. each year. Ten percent penalty is added to delinquent first installments on December 10 at 5:00 p.m. The second installment of taxes becomes due and payable on February 1 each year and delinquent on April 10 at 5:00 p.m. each year. Ten percent penalty is added to delinquent second installments on April 10 at 5:00 p.m. each year plus a $10.00 advertising cost for each property tax bill added to the delinquent roll. Ten percent penalty is added to the Unsecured Personal Property Roll on all unpaid taxes at 5:00 p.m. on August 31, or on the last day of the month following the month in which the assessment was added to the roll, whichever is later. If the delinquent date falls on a weekend or holiday, the delinquent date is the next business day.

TAXPAYERS MUST FILE STATEMENT OF TAXABLE PERSONAL PROPERTY Section 441 of the Revenue and Taxation Code requires the filing of written statements by all persons owning taxable personal property, other than mobile homes, household furnishings, or personal effects, having an aggregate cost of $100,000 or more or upon the request of the Assessor. Such property statements shall be declared to be true under the penalty of perjury and shall be filed with the Assessor between the lien date and 5:00 p.m. on the last Friday in May, annually, or within such time as the Assessor may appoint. Neglect or refusal to file such a statement may result in a valuation made by the Assessor based upon such information that the Assessor may have in his possession, thereby causing different assessments and penalties to be imposed. (Sections 501, 502 & 503 of the Revenue and Taxation Code.)

EXEMPTIONS All property in this state is taxable except that which is exempted by Article XIII Section 3 of the Constitution of the State of California. These exemptions include but are not limited to churches, welfare institutions, libraries, museums, veterans, homeowners, cemeteries, etc. The filing dates for affidavits for exemptions are:

Homeowners: At the time when claimant becomes eligible but no later than 5 p.m. on February 15.

Church and Religious: Between January 1 and February 15.

Veterans: Between January 1 and February 15.

Welfare and Veterans Organizations: Between January 1 and February 15.

All others: Between January 1 and February 15.

(iii)

TAX BILL WILL BE MAILED Current Secured Tax bills are mailed on or before November 1 to the Assessee at the address as it appears on the Assessment Tax Roll. If a taxpayer does not receive a tax bill by November 10 for any or all properties that are taxable, a bill should be obtained immediately from the Treasurer-Tax Collector. Penalties will not be waived for late payment due to non-receipt of a tax bill, unless it is due to a county error. Current Unsecured Tax bills are mailed on or before July 31 to the Assessee at the address as it appears on the Assessment Tax Roll. Should taxpayers not receive tax bills by August 10, they may obtain a tax bill in a timely manner by contacting the Treasurer-Tax Collector’s office. All tax bills should be carefully examined before paying, to assure that all taxable property is included. Taxpayers are urged to remit early and avoid the congestion and delay experienced during the last two or three weeks of the first and second installment collection deadlines.

TAX RATES

Tax rates are fixed annually, not later than the third day of October, by the Board of Supervisors. Tax rates include the general levy required by Article XIII of the State Constitution, levies for voter approved debts, and negative levies for monies to be returned under Section 100 of the Revenue and Taxation Code. (There are no negative levies in fiscal year 2005-2006.)

SUPPLEMENTAL ASSESSMENT Effective July 1, 1983, any change in ownership or qualified completion of new construction is subject to a supplemental assessment (R. & T. Code Section 75, et. Seq.) The tax liability will be a prorated amount for the balance of the current fiscal year. If the transfer or completion occurs between the lien date and May 31st, there will be a supplemental assessment for the current year and the succeeding fiscal year. This will be a one-time supplemental assessment in addition to the normal tax bills in succeeding years reflecting the appropriate value change. Supplemental tax bills are payable in two installments. Supplemental tax bills mailed between July 1st and October 31st are payable as noted above under "PAYMENT OF TAXES – DUE DATES." If the supplemental tax bills are mailed within the months of November through June, the first installment shall become delinquent on the last day of the month following the month of issue, with the second installment due on the last day of the fourth calendar month following the date the first installment is delinquent.

COUNTY ASSESSMENT APPEALS BOARD

The assessment rolls are open for public inspection during regular business hours. Property owners may inspect the roll, ascertain and criticize their assessments and seek adjustment and equalization of values. The Assessment Appeals Board meets on the third Monday in July and continues in session thereafter until the business of equalization is completed.

(iv)

COUNTY ASSESSMENT APPEALS BOARD – (cont’d)

Applications for Change of Assessment must be obtained and filed with the Clerk of the Board, 1115 Truxtun Avenue, 5th Floor, Bakersfield, CA 93301, (661) 868-3585. The filing dates are from July 2 through November 30 or within 60 days of notification for an assessment outside the regular period. Disagreements with the assessment should be discussed with the Assessor prior to filing a formal appeal. This could avoid unnecessary complications and could result in the problem being resolved quickly.

GENERAL AND SPECIAL DISTRICT TAX LEVIES

GENERAL LEVIES General local government rate: All taxable property within the County. SPECIAL DISTRICTS LEVIES Citrus Pest Control District: Value of citrus trees, translated to the number of acres and levied as a special assessment.

City Bonds: All taxable property within the City. Community Service District Bonds: All taxable property within each district. County Service Areas: Service charge by parcel. Health Care District Bonds: All taxable property within each district.

Irrigation District Debt: All taxable land only within each district. Public Utility District Bonds: All taxable property within each district. Sanitary Districts: Service charge by parcel. Sanitation Districts: Service charge by parcel. Storm Water Districts: All taxable property for maintenance, all real property for bond interest and redemption. Water Agency Debt: All taxable property within each district. Water District Bonds: All taxable property within each district.

School District Bonds: All taxable property within each district.

(v)

DELINQUENT TAXES AND REDEMPTION RATES

Beginning July 1 of the year of tax default, an amount of 1 ½ percent per month will be added to the amount due on unpaid taxes for that year up to the time of redemption. Statutory penalties and advertising costs will also be charged. For all information regarding delinquent tax bills or a redemption from tax defaulted properties, contact the County Treasurer-Tax Collector, 1115 Truxtun Avenue, 2nd Floor, Bakersfield, CA 93301-4639, (661) 868-3490, or use the 24 hour information system (see item 4 below.)

WHERE TO OBTAIN INFORMATION Inasmuch as matters pertaining to the levy and collection of the various kinds of taxes are handled by several departments of County government, and in order that taxpayers needing information may be served promptly and efficiently, the following information is offered for their guidance. 1. ASSESSOR-RECORDER: The Assessor values all taxable property in the County. The assessment roll is prepared by the Assessor and turned over to the Auditor-Controller-County Clerk for computation of taxes against the various valuations fixed by the Assessor. Questions pertaining to valuations of property; church, veterans' and other exemptions; changes of assessment; address changes; etc., should be addressed to the Assessor, (661) 868-3485. 2. AUDITOR-CONTROLLER-COUNTY CLERK: The County Auditor-Controller-County Clerk receives the assessment roll from the Assessor, adds special assessments as provided by cities and special districts, calculates tax rates and extends the taxes using the rates adopted by the Board of Supervisors. This process translates the assessment roll to the form of property tax bills, which are turned over to the Treasurer-Tax Collector for billing and collection. Questions pertaining to district valuations, tax rates, tax levies, bond issues, bond requirements, land special assessments, should be addressed to the County Auditor-Controller-County Clerk, (661) 868-3599. 3. TREASURER-TAX COLLECTOR: The Treasurer-Tax Collector mails the tax bills and collects taxes. The assessed value shown thereon is taken from the assessment roll. Questions pertaining to collection of current and delinquent taxes should be addressed to the Treasurer-Tax Collector, (661) 868-3490.

4. 24 HOUR INFORMATION AND PAYMENT SYSTEM: Automated property tax information is available 24 hours a day by telephone at (888) 628-2937 or by Internet at www.kctt.co.kern.ca.us/payments/mainsearch.aspx.

5. Additional property tax information is also available at the following Web addresses:

ASSESSOR-RECORDER – http://www.co.kern.ca.us/assessor

AUDITOR-CONTROLLER-COUNTY CLERK – http://www.co.kern.ca.us/auditor

TREASURER-TAX COLLECTOR – http://www.kcttc.co.kern.ca.us

(vi)

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 000-001 CO WIDE UNITARY 001-002 BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $1,485,151,908 TOTAL 0.002788 * NET $1,485,151,908 UNIT/OP NOUNIT-1% 1.000000 001-003 BAKERSFIELD INSIDE UNIT/OP NOUNIT DS 0.236551 SECURED VALUATION GROSS $1,049,967,002 TOTAL 1.236551 * HOMEOWNERS EXEMPTION $31,045,530 NET $1,018,921,472 000-500 INTRA COUNTY PIPELINE R/W UNSECURED VALUATION GROSS $34,058,325 UNSECURED VALUATION GROSS $81,372,021 NET $34,058,325 NET $81,372,021 GEN LOCAL GOVT 1.000000 PIPE LINE R/W 1% 1.000000 KCWA ZN 7 DEBT 0.022030 PIPE LINE R/W DS 0.236551 KCWA ZN 17 DEBT 0.010638 TOTAL 1.236551 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 000-511 INTER COUNTY PIPELINE R/W BKFLD SCH 93 RFD 0.024833 SECURED VALUATION GROSS $1,173,990 KHS REFUNDING 96A 0.017597 NET $1,173,990 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $38,055,028 KERN HIGH 2004A 0.010729 NET $38,055,028 KCCD SRID 2003A 0.009630 PIPE LINE R/W 1% 1.000000 TOTAL 1.130917 * PIPE LINE R/W DS 0.236551 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.236551 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-001 BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,006,950,435 001-005 BAKERSFIELD INSIDE-GREENFIELD HOMEOWNERS EXEMPTION $17,059,000 SECURED VALUATION GROSS $726,800 NET $989,891,435 NET $726,800 UNSECURED VALUATION GROSS $80,157,724 UNSECURED VALUATION GROSS $13,019 NET $80,157,724 NET $13,019 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 GRNFLD RFND 90-A 0.023530 BKFLD SCH 93 RFD 0.024833 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.154296 * NET ASSESSED VALUE MINUS MINERAL 001-002 BAKERSFIELD INSIDE-ROSEDALE KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 1

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-006 BAKERSFIELD INSIDE SECURED VALUATION GROSS $23,296,500 001-009 BAKERSFIELD INSIDE NET $23,296,500 SECURED VALUATION GROSS $760,524 UNSECURED VALUATION GROSS $1,904,640 NET $760,524 NET $1,904,640 UNSECURED VALUATION GROSS $24,661 GEN LOCAL GOVT 1.000000 NET $24,661 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-007 PANAMA - BUENA VISTA SECURED VALUATION GROSS $2,699,801 001-010 BAKERSFIELD INSIDE-GREENFIELD HOMEOWNERS EXEMPTION $63,000 SECURED VALUATION GROSS $1,203,296 NET $2,636,801 HOMEOWNERS EXEMPTION $42,000 GEN LOCAL GOVT 1.000000 NET $1,161,296 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 GRNFLD RFND 90-A 0.023530 PANAMA 2002 REF 0.011771 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.114283 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.132266 * 001-008 BAKERSFIELD INSIDE SECURED VALUATION GROSS $183,424 HOMEOWNERS EXEMPTION $14,000 NET $169,424 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 2

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-011 BAKERSFIELD INSIDE 001-013 BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,225,749 TOTAL 1.130917 * HOMEOWNERS EXEMPTION $14,000 NET ASSESSED VALUE MINUS MINERAL NET $1,211,749 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $2,290 TOTAL 0.002788 * NET $2,290 GEN LOCAL GOVT 1.000000 001-014 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $726,800 KCWA ZN 17 DEBT 0.010638 NET $726,800 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-012 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $48,468,215 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $2,149,000 NET $46,319,215 001-015 BAKERSFIELD INSIDE UNSECURED VALUATION GROSS $398,790 SECURED VALUATION GROSS $40,757,248 NET $398,790 HOMEOWNERS EXEMPTION $1,729,000 GEN LOCAL GOVT 1.000000 NET $39,028,248 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $382,182 KCWA ZN 17 DEBT 0.010638 NET $382,182 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-013 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $43,257,207 TOTAL 0.002788 * NET $43,257,207 UNSECURED VALUATION GROSS $19,064,987 NET $19,064,987 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 3

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-016 BAKERSFIELD INSIDE 001-018 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $11,292,846 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $154,000 KERN HIGH 1990E 0.003768 NET $11,138,846 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $85,404 KCCD SRID 2003A 0.009630 NET $85,404 TOTAL 1.154296 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 001-019 BAKERSFIELD INSIDE-BEARDSLEY BKFLD SCH 93 RFD 0.024833 SECURED VALUATION GROSS $34,759,340 KHS REFUNDING 96A 0.017597 NET $34,759,340 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $1,108,002 KERN HIGH 2004A 0.010729 NET $1,108,002 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.130917 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 001-017 BAKERSFIELD INSIDE-BEARDSLEY KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $69,547,087 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 2004A 0.010729 NET $69,540,087 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $11,188,689 TOTAL 1.129915 * NET $11,188,689 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-020 BAKERSFIELD INSIDE BEARDSLEY 2000A 0.019812 SECURED VALUATION GROSS $9,840,835 BEARDSLEY 2000B 0.020800 HOMEOWNERS EXEMPTION $560,000 KHS REFUNDING 96A 0.017597 NET $9,280,835 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $10,000 KERN HIGH 2004A 0.010729 NET $10,000 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.129915 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 001-018 BAKERSFIELD INSIDE-GREENFIELD KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $504,712,703 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $10,862,298 KERN HIGH 2004A 0.010729 NET $493,850,405 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $23,466,592 TOTAL 1.130917 * NET $23,466,592 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 PAGE 4

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-021 BAKERSFIELD INSIDE 001-024 PANAMA - BUENA VISTA SECURED VALUATION GROSS $6,989 KCCD SRID 2003A 0.009630 NET $6,989 TOTAL 1.114283 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 001-025 PANAMA - BUENA VISTA BKFLD SCH 93 RFD 0.024833 SECURED VALUATION GROSS $931,627,806 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $17,086,692 KERN HIGH 1990E 0.003768 NET $914,541,114 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $58,124,885 KCCD SRID 2003A 0.009630 NET $58,124,885 TOTAL 1.130917 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 001-022 BAKERSFIELD INSIDE-GREENFIELD PANAMA 2002 REF 0.011771 SECURED VALUATION GROSS $20,623,326 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $931,000 KERN HIGH 1990E 0.003768 NET $19,692,326 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $420,218 KCCD SRID 2003A 0.009630 NET $420,218 TOTAL 1.114283 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 001-026 BAKERSFIELD INSIDE GRNFLD RFND 90-B 0.017859 SECURED VALUATION GROSS $213,658 GREENFLD BD 90-C 0.006644 HOMEOWNERS EXEMPTION $14,000 GREENFLD 2002A 0.008552 NET $199,658 GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.154296 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-024 PANAMA - BUENA VISTA TOTAL 1.130917 * SECURED VALUATION GROSS $15,879,377 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $609,000 KCWA IMP #4 DEBT 0.002788 NET $15,270,377 TOTAL 0.002788 * UNSECURED VALUATION GROSS $833,645 NET $833,645 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 5

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-027 BAKERSFIELD INSIDE-GREENFIELD 001-029 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 001-030 BAKERSFIELD INSIDE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $5,809,391 GRNFLD RFND 90-A 0.023530 HOMEOWNERS EXEMPTION $21,000 GRNFLD RFND 90-B 0.017859 NET $5,788,391 GREENFLD BD 90-C 0.006644 UNSECURED VALUATION GROSS $4,972,464 GREENFLD 2002A 0.008552 NET $4,972,464 GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.154296 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-028 BAKERSFIELD INSIDE TOTAL 1.130917 * SECURED VALUATION GROSS $186,053,404 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $2,177,000 KCWA IMP #4 DEBT 0.002788 NET $183,876,404 TOTAL 0.002788 * UNSECURED VALUATION GROSS $12,360,869 NET $12,360,869 001-031 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $19,264,583 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $385,000 KCWA ZN 17 DEBT 0.010638 NET $18,879,583 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $50,713 BKFLD REFND 89C&D 0.016781 NET $50,713 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.130917 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-029 BAKERSFIELD INSIDE-FRUITVALE TOTAL 1.130917 * SECURED VALUATION GROSS $14,517,852 NET ASSESSED VALUE MINUS MINERAL NET $14,517,852 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $3,660,515 TOTAL 0.002788 * NET $3,660,515 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 6

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-032 BAKERSFIELD INSIDE 001-037 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $168,164 GEN LOCAL GOVT 1.000000 NET $168,164 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $13,792 KCWA ZN 17 DEBT 0.010638 NET $13,792 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 FRTVALE SCHL BOND 0.048961 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.138264 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-038 BAKERSFIELD INSIDE-FRUITVALE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $20,742,542 KCWA IMP #4 DEBT 0.002788 NET $20,742,542 TOTAL 0.002788 * UNSECURED VALUATION GROSS $537,713 NET $537,713 001-034 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $382,958 KCWA ZN 7 DEBT 0.022030 NET $382,958 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 FRTVALE SCHL BOND 0.048961 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * TOTAL 1.083338 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-035 PANAMA - BUENA VISTA TOTAL 0.002788 * SECURED VALUATION GROSS $58,549,697 NET $58,549,697 001-039 BAKERSFIELD INSIDE UNSECURED VALUATION GROSS $10,152,563 SECURED VALUATION GROSS $2,607,952 NET $10,152,563 HOMEOWNERS EXEMPTION $35,000 GEN LOCAL GOVT 1.000000 NET $2,572,952 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $316,576 KCWA ZN 17 DEBT 0.010638 NET $316,576 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.114283 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-037 BAKERSFIELD INSIDE-FRUITVALE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $34,619,672 TOTAL 0.002788 * NET $34,619,672 UNSECURED VALUATION GROSS $10,645,268 NET $10,645,268 PAGE 7

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-040 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 001-043 BAKERSFIELD INSIDE-LAKESIDE KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-044 PANAMA - BUENA VISTA NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $43,034,799 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $1,610,000 TOTAL 0.002788 * NET $41,424,799 UNSECURED VALUATION GROSS $6,511,269 001-041 BAKERSFIELD INSIDE-PANAMA NET $6,511,269 SECURED VALUATION GROSS $159,950,365 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $3,815,000 KCWA ZN 17 DEBT 0.010638 NET $156,135,365 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $286,129 PANAMA SCH BD87-B 0.013209 NET $286,129 PANAMA 2002 REF 0.011771 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.092253 * PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 001-045 BAKERSFIELD INSIDE-FRUITVALE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $162 KERN HIGH 2004A 0.010729 NET $162 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.114283 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 001-042 BAKERSFIELD INSIDE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $53,381,877 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $1,568,000 KCCD SRID 2003A 0.009630 NET $51,813,877 TOTAL 1.138264 * UNSECURED VALUATION GROSS $315,877 NET ASSESSED VALUE MINUS MINERAL NET $315,877 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 8

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-046 BAKERSFIELD INSIDE-FRUITVALE 001-049 PANAMA - BUENA VISTA SECURED VALUATION GROSS $169,999 TOTAL 0.002788 * NET $169,999 GEN LOCAL GOVT 1.000000 001-051 PANAMA - BUENA VISTA KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $281 KCWA ZN 17 DEBT 0.010638 NET $281 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 FRTVALE SCHL BOND 0.048961 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 PANAMA SCH BD87-B 0.013209 KCCD SRID 2003A 0.009630 PANAMA 2002 REF 0.011771 TOTAL 1.138264 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.114283 * 001-047 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $78,046,523 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $2,107,000 TOTAL 0.002788 * NET $75,939,523 UNSECURED VALUATION GROSS $226,070 001-052 PANAMA - BUENA VISTA NET $226,070 SECURED VALUATION GROSS $107,271,382 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,701,000 KCWA ZN 7 DEBT 0.022030 NET $105,570,382 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $14,893,195 KCWA ZN 19 DEBT 0.014911 NET $14,893,195 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 PANAMA SCH BD87-B 0.013209 KCCD SRID 2003A 0.009630 PANAMA 2002 REF 0.011771 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.114283 * 001-049 PANAMA - BUENA VISTA NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $853,145,682 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $14,035,000 TOTAL 0.002788 * NET $839,110,682 UNSECURED VALUATION GROSS $27,977,278 NET $27,977,278 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 9

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-053 BAKERSFIELD INSIDE-BEARDSLEY 001-057 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $15,477 KCWA ZN 19 DEBT 0.014911 NET $15,477 FRTVALE SCHL BOND 0.048961 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BEARDSLEY 2000A 0.019812 TOTAL 1.138264 * BEARDSLEY 2000B 0.020800 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-058 BAKERSFIELD INSIDE-FRUITVALE TOTAL 1.129915 * SECURED VALUATION GROSS $32,494,866 NET ASSESSED VALUE MINUS MINERAL NET $32,494,866 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $10,435,367 TOTAL 0.002788 * NET $10,435,367 GEN LOCAL GOVT 1.000000 001-054 BAKERSFIELD INSIDE-BEARDSLEY KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $153,596 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 19 DEBT 0.014911 NET $146,596 FRTVALE SCHL BOND 0.048961 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BEARDSLEY 2000A 0.019812 TOTAL 1.138264 * BEARDSLEY 2000B 0.020800 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-059 PANAMA - BUENA VISTA TOTAL 1.129915 * SECURED VALUATION GROSS $3,079,989 NET ASSESSED VALUE MINUS MINERAL NET $3,079,989 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $2,433,309 TOTAL 0.002788 * NET $2,433,309 GEN LOCAL GOVT 1.000000 001-055 BAKERSFIELD INSIDE-BEARDSLEY KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 PANAMA SCH BD87-B 0.013209 KCWA ZN 19 DEBT 0.014911 PANAMA 2002 REF 0.011771 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.114283 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-057 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 PAGE 10

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-060 BAKERSFIELD INSIDE-ROSEDALE 001-063 BAKERSFIELD INSIDE-ROSEDALE GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-064 BAKERSFIELD INSIDE-STANDARD ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $35,726,882 KHS REFUNDING 96A 0.017597 NET $35,726,882 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.102242 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 001-061 BAKERSFIELD INSIDE-ROSEDALE GEN LOCAL GOVT 1.000000 001-065 BAKERSFIELD INSIDE-STANDARD KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $372 KCWA ZN 17 DEBT 0.010638 NET $372 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.102242 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.089303 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-062 BAKERSFIELD INSIDE-ROSEDALE TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-066 BAKERSFIELD INSIDE-STANDARD KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ROSEDALE 88E REF 0.012939 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * TOTAL 1.067273 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-063 BAKERSFIELD INSIDE-ROSEDALE GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL PAGE 11

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-067 BAKERSFIELD INSIDE-STANDARD 001-071 BAKERSFIELD INSIDE SECURED VALUATION GROSS $12,776 BKFLD SCH 93 RFD 0.024833 NET $12,776 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.083338 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-072 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.089303 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-068 BAKERSFIELD INSIDE TOTAL 1.083338 * SECURED VALUATION GROSS $83,137,353 HOMEOWNERS EXEMPTION $2,114,000 001-073 BAKERSFIELD INSIDE NET $81,023,353 SECURED VALUATION GROSS $48,826,730 UNSECURED VALUATION GROSS $190,319 HOMEOWNERS EXEMPTION $210,000 NET $190,319 NET $48,616,730 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $89,800 KCWA ZN 7 DEBT 0.022030 NET $89,800 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.108887 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-077 BAKERSFIELD INSIDE SECURED VALUATION GROSS $144,543,996 001-070 BAKERSFIELD INSIDE HOMEOWNERS EXEMPTION $2,408,000 SECURED VALUATION GROSS $130,862 NET $142,135,996 NET $130,862 UNSECURED VALUATION GROSS $138,872 GEN LOCAL GOVT 1.000000 NET $138,872 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.083338 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-071 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $293,810,421 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $3,353,000 TOTAL 1.130917 * NET $290,457,421 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $1,320,970 KCWA IMP #4 DEBT 0.002788 NET $1,320,970 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 PAGE 12

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-078 BAKERSFIELD INSIDE-GREENFIELD 001-083 BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $35,855,360 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $602,000 LAMONT BD 99A 0.056686 NET $35,253,360 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $1,104,485 KERN HIGH 1990E 0.003768 NET $1,104,485 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.145989 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL GRNFLD RFND 90-A 0.023530 KCWA IMP #4 DEBT 0.002788 GRNFLD RFND 90-B 0.017859 TOTAL 0.002788 * GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 001-084 BAKERSFIELD INSIDE-LAMONT GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 LAMONT BD 99A 0.056686 TOTAL 1.132266 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-080 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $2,671,281 KCCD SRID 2003A 0.009630 NET $2,671,281 TOTAL 1.145989 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 001-085 BAKERSFIELD INSIDE-GENERAL SHA BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.067273 * TOTAL 0.002788 * 001-086 BAKERSFIELD INSIDE-VINELAND 001-081 BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $529 SECURED VALUATION GROSS $76,200 NET $529 NET $76,200 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 LAMONT BD 99A 0.056686 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.123959 * 001-083 BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $618 NET $618 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 PAGE 13

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-088 BAKERSFIELD INSIDE-FAIRFAX 001-091 PANAMA - BUENA VISTA ANX GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FAIRFAX 04A 0.003106 KERN HIGH 2004A 0.010729 FAIRFAX SCH 2000A 0.023978 KCCD SRID 2003A 0.009630 FAIRFAX 2002A 0.013176 TOTAL 1.089303 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.129563 * 001-092 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $3,852,935 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $7,000 TOTAL 0.002788 * NET $3,845,935 UNSECURED VALUATION GROSS $457,878 001-089 BAKERSFIELD INSIDE-FAIRFAX NET $457,878 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FAIRFAX 04A 0.003106 KCWA ZN 19 DEBT 0.014911 FAIRFAX SCH 2000A 0.023978 BKFLD REFND 89C&D 0.016781 FAIRFAX 2002A 0.013176 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.107533 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-090 PANAMA - BUENA VISTA ANX KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $128,427,376 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $2,380,000 NET $126,047,376 001-093 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $205,125 SECURED VALUATION GROSS $445,884,742 NET $205,125 HOMEOWNERS EXEMPTION $4,004,000 GEN LOCAL GOVT 1.000000 NET $441,880,742 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $25,678,745 KCWA ZN 17 DEBT 0.010638 NET $25,678,745 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.089303 * PANAMA 2002 REF 0.011771 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-091 PANAMA - BUENA VISTA ANX TOTAL 1.114283 * SECURED VALUATION GROSS $321,154,637 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $3,927,000 KCWA IMP #4 DEBT 0.002788 NET $317,227,637 TOTAL 0.002788 * UNSECURED VALUATION GROSS $2,785,205 NET $2,785,205 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 14

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-094 BAKERSFIELD INSIDE-GREENFIELD 001-097 PANAMA - BUENA VISTA SECURED VALUATION GROSS $2,877 TOTAL 0.002788 * NET $2,877 UNSECURED VALUATION GROSS $1,135,296 001-099 BAKERSFIELD INSIDE NET $1,135,296 SECURED VALUATION GROSS $3,563,286 GEN LOCAL GOVT 1.000000 NET $3,563,286 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $1,617,988 KCWA ZN 19 DEBT 0.014911 NET $1,617,988 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 7 DEBT 0.022030 GREENFLD BD 90-C 0.006644 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002A 0.008552 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002B 0.008408 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.132266 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-096 PANAMA - BUENA VISTA NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $407,199,273 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $6,699,000 TOTAL 0.002788 * NET $400,500,273 UNSECURED VALUATION GROSS $4,474,665 001-100 BAKERSFIELD INSIDE NET $4,474,665 SECURED VALUATION GROSS $8,225,132 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $77,000 KCWA ZN 7 DEBT 0.022030 NET $8,148,132 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $87,510 KCWA ZN 19 DEBT 0.014911 NET $87,510 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.114283 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-097 PANAMA - BUENA VISTA NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $490,529 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $7,000 TOTAL 0.002788 * NET $483,529 GEN LOCAL GOVT 1.000000 001-101 BAKERSFIELD INSIDE-STANDARD KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $428 KCWA ZN 17 DEBT 0.010638 NET $428 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 17 DEBT 0.010638 PANAMA 2002 REF 0.011771 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * TOTAL 1.067273 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 15

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-103 BAKERSFIELD INSIDE 001-107 BAKERSFIELD INSIDE-STANDARD GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,186 KCWA ZN 7 DEBT 0.022030 NET $1,186 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-108 PANAMA - BUENA VISTA ANX KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $3,943 TOTAL 0.002788 * NET $3,943 GEN LOCAL GOVT 1.000000 001-105 BAKERSFIELD INSIDE-BEARDSLEY KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $2,456,899 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $21,000 KHS REFUNDING 96A 0.017597 NET $2,435,899 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $24,022 KERN HIGH 2004A 0.010729 NET $24,022 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.067273 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 001-109 BAKERSFIELD INSIDE-R BRAVO-GRE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $25,799 BEARDSLEY 2000A 0.019812 NET $25,799 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 RIOBRV-GRLY RF96A 0.021137 KCCD SRID 2003A 0.009630 RIOBRV-GRLY 1994B 0.016644 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.105054 * 001-106 BAKERSFIELD INSIDE-STANDARD SECURED VALUATION GROSS $649,868 001-110 BAKERSFIELD INSIDE-R BRAVO-GRE HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $115,699 NET $642,868 NET $115,699 UNSECURED VALUATION GROSS $7,100 GEN LOCAL GOVT 1.000000 NET $7,100 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 RIOBRV-GRLY RF96A 0.021137 KCWA ZN 17 DEBT 0.010638 RIOBRV-GRLY 1994B 0.016644 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.105054 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 16

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-111 BAKERSFIELD INSIDE-FRUITVALE 001-115 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.138264 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL FRTVALE SCHL BOND 0.048961 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-117 BAKERSFIELD INSIDE-GREENFIELD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $16,617,134 TOTAL 1.138264 * NET $16,617,134 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $3,162,495 KCWA IMP #4 DEBT 0.002788 NET $3,162,495 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-112 BAKERSFIELD INSIDE-ROSEDALE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $137,369,212 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $3,864,000 GRNFLD RFND 90-A 0.023530 NET $133,505,212 GRNFLD RFND 90-B 0.017859 UNSECURED VALUATION GROSS $906,339 GREENFLD BD 90-C 0.006644 NET $906,339 GREENFLD 2002A 0.008552 GEN LOCAL GOVT 1.000000 GREENFLD 2002B 0.008408 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 ROSEDALE 88E REF 0.012939 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.154296 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.080212 * TOTAL 0.002788 * 001-114 BAKERSFIELD INSIDE-ROSEDALE 001-118 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $2,663 SECURED VALUATION GROSS $16,106,759 NET $2,663 HOMEOWNERS EXEMPTION $392,000 GEN LOCAL GOVT 1.000000 NET $15,714,759 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $4,000 KCWA ZN 19 DEBT 0.014911 NET $4,000 ROSEDALE 88E REF 0.012939 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-A 0.023530 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-B 0.017859 TOTAL 1.080212 * GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 001-115 BAKERSFIELD INSIDE-FRUITVALE GREENFLD 2002B 0.008408 SECURED VALUATION GROSS $90,753,500 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $2,464,000 KERN HIGH 1990E 0.003768 NET $88,289,500 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $183,191 KCCD SRID 2003A 0.009630 NET $183,191 TOTAL 1.132266 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 17

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-119 PANAMA - BUENA VISTA 001-126 BAKERSFIELD INSIDE SECURED VALUATION GROSS $42,602,084 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $721,000 KCWA IMP #4 DEBT 0.002788 NET $41,881,084 TOTAL 0.002788 * UNSECURED VALUATION GROSS $968,974 HOMEOWNERS EXEMPTION $2,325 001-127 BAKERSFIELD INSIDE NET $966,649 SECURED VALUATION GROSS $11,475,219 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $84,000 KCWA ZN 7 DEBT 0.022030 NET $11,391,219 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $171,965 KCWA ZN 19 DEBT 0.014911 NET $171,965 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.114283 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-121 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $1,301,543 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $7,000 TOTAL 0.002788 * NET $1,294,543 UNSECURED VALUATION GROSS $3,327 001-128 BAKERSFIELD INSIDE NET $3,327 SECURED VALUATION GROSS $3,608,993 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $56,000 KCWA ZN 7 DEBT 0.022030 NET $3,552,993 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.130917 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-126 BAKERSFIELD INSIDE TOTAL 0.002788 * SECURED VALUATION GROSS $859,258 NET $859,258 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * PAGE 18

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-131 BAKERSFIELD INSIDE 001-133 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $426,000 KCCD SRID 2003A 0.009630 NET $426,000 TOTAL 1.154296 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 001-134 BAKERSFIELD INSIDE-GREENFIELD BKFLD SCH 93 RFD 0.024833 SECURED VALUATION GROSS $7,798 KHS REFUNDING 96A 0.017597 NET $7,798 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * GRNFLD RFND 90-A 0.023530 NET ASSESSED VALUE MINUS MINERAL GRNFLD RFND 90-B 0.017859 KCWA IMP #4 DEBT 0.002788 GREENFLD BD 90-C 0.006644 TOTAL 0.002788 * GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 001-132 BAKERSFIELD INSIDE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $3,022,044 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $84,000 KERN HIGH 2004A 0.010729 NET $2,938,044 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $367,620 TOTAL 1.132266 * NET $367,620 GEN LOCAL GOVT 1.000000 001-135 BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $109,447,674 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $3,570,000 KCWA ZN 19 DEBT 0.014911 NET $105,877,674 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $1,070,335 BKFLD SCH 93 RFD 0.024833 NET $1,070,335 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-A 0.023530 TOTAL 1.130917 * GRNFLD RFND 90-B 0.017859 NET ASSESSED VALUE MINUS MINERAL GREENFLD BD 90-C 0.006644 KCWA IMP #4 DEBT 0.002788 GREENFLD 2002A 0.008552 TOTAL 0.002788 * GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 001-133 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $66,438,090 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $1,526,000 KCCD SRID 2003A 0.009630 NET $64,912,090 TOTAL 1.132266 * UNSECURED VALUATION GROSS $3,279,329 NET $3,279,329 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 19

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-136 BAKERSFIELD INSIDE-GREENFIELD UNSECURED VALUATION GROSS $13,791 001-139 BAKERSFIELD INSIDE NET $13,791 SECURED VALUATION GROSS $1,247,705 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 17 DEBT 0.010638 NET $1,226,705 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-A 0.023530 KCWA ZN 7 DEBT 0.022030 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 BKFLD REFND 89C&D 0.016781 GREENFLD 2002B 0.008408 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-137 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $6,290,764 TOTAL 0.002788 * NET $6,290,764 UNSECURED VALUATION GROSS $417,697 001-142 BAKERSFIELD INSIDE-FRUITVALE NET $417,697 SECURED VALUATION GROSS $8,732,465 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $168,000 KCWA ZN 7 DEBT 0.022030 NET $8,564,465 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FRTVALE SCHL BOND 0.048961 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.138264 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-138 BAKERSFIELD INSIDE SECURED VALUATION GROSS $8,275,911 HOMEOWNERS EXEMPTION $371,000 NET $7,904,911 UNSECURED VALUATION GROSS $35,369 NET $35,369 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 20

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-144 PANAMA - BUENA VISTA 001-149 PANAMA - BUENA VISTA SECURED VALUATION GROSS $30,875,983 SECURED VALUATION GROSS $202,396,331 HOMEOWNERS EXEMPTION $840,000 HOMEOWNERS EXEMPTION $5,628,000 NET $30,035,983 NET $196,768,331 UNSECURED VALUATION GROSS $107,388 UNSECURED VALUATION GROSS $2,937,454 NET $107,388 NET $2,937,454 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.092253 * TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL 001-150 BAKERSFIELD INSIDE-LAKESIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $1,701,300 TOTAL 0.002788 * NET $1,701,300 GEN LOCAL GOVT 1.000000 001-147 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $7,751 KCWA ZN 19 DEBT 0.014911 NET $7,751 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 001-151 BAKERSFIELD INSIDE-FRUITVALE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $54,497,530 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $448,000 KERN HIGH 2004A 0.010729 NET $54,049,530 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,065,101 TOTAL 1.114283 * NET $5,065,101 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-148 PANAMA - BUENA VISTA FRTVALE SCHL BOND 0.048961 SECURED VALUATION GROSS $6,791 KHS REFUNDING 96A 0.017597 NET $6,791 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.138264 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 21

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-152 BAKERSFIELD INSIDE 001-154 PANAMA - BUENA VISTA SECURED VALUATION GROSS $19,402,912 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $273,000 TOTAL 1.114283 * NET $19,129,912 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $122,458 KCWA IMP #4 DEBT 0.002788 NET $122,458 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-155 BAKERSFIELD INSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $276,710 KCWA ZN 19 DEBT 0.014911 NET $276,710 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.083338 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-156 BAKERSFIELD INSIDE SECURED VALUATION GROSS $15,219,077 001-153 PANAMA - BUENA VISTA HOMEOWNERS EXEMPTION $84,000 SECURED VALUATION GROSS $75,576,800 NET $15,135,077 HOMEOWNERS EXEMPTION $2,457,000 UNSECURED VALUATION GROSS $5,830 NET $73,119,800 NET $5,830 UNSECURED VALUATION GROSS $206,420 GEN LOCAL GOVT 1.000000 NET $206,420 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 PANAMA SCH BD87-B 0.013209 KERN HIGH 1990E 0.003768 PANAMA 2002 REF 0.011771 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.108887 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-157 BAKERSFIELD INSIDE TOTAL 1.114283 * SECURED VALUATION GROSS $22,211 NET ASSESSED VALUE MINUS MINERAL NET $22,211 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 001-154 PANAMA - BUENA VISTA KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $105,740,635 BKFLD REFND 89C&D 0.016781 HOMEOWNERS EXEMPTION $1,484,000 BKFLD SCH 93 RFD 0.024833 NET $104,256,635 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $56,365 KERN HIGH 1990E 0.003768 NET $56,365 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.130917 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 19 DEBT 0.014911 KCWA IMP #4 DEBT 0.002788 PANAMA SCH BD87-B 0.013209 TOTAL 0.002788 * PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 22

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-158 BAKERSFIELD INSIDE-FRUITVALE 001-162 PANAMA - BUENA VISTA GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FRTVALE SCHL BOND 0.048961 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.114283 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.138264 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-164 PANAMA - BUENA VISTA TOTAL 0.002788 * SECURED VALUATION GROSS $45,036,119 HOMEOWNERS EXEMPTION $1,519,000 001-159 BAKERSFIELD INSIDE-FRUITVALE NET $43,517,119 SECURED VALUATION GROSS $33,393 UNSECURED VALUATION GROSS $74,958 NET $33,393 NET $74,958 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.138264 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.114283 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-161 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 001-165 PANAMA - BUENA VISTA KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $10,506,077 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $462,000 KCWA ZN 19 DEBT 0.014911 NET $10,044,077 FRTVALE SCHL BOND 0.048961 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.138264 * PANAMA 2002 REF 0.011771 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-162 PANAMA - BUENA VISTA TOTAL 1.114283 * SECURED VALUATION GROSS $56,526,407 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $2,912,000 KCWA IMP #4 DEBT 0.002788 NET $53,614,407 TOTAL 0.002788 * UNSECURED VALUATION GROSS $257,992 NET $257,992 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 23

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-167 PANAMA - BUENA VISTA 001-170 PANAMA - BUENA VISTA SECURED VALUATION GROSS $36,109,823 NET $229 HOMEOWNERS EXEMPTION $1,288,000 GEN LOCAL GOVT 1.000000 NET $34,821,823 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $32,135 KCWA ZN 17 DEBT 0.010638 NET $32,135 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.114283 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL 001-171 PANAMA - BUENA VISTA KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $882,516 TOTAL 0.002788 * NET $882,516 UNSECURED VALUATION GROSS $26,971 001-168 PANAMA - BUENA VISTA NET $26,971 SECURED VALUATION GROSS $1,849 GEN LOCAL GOVT 1.000000 NET $1,849 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 PANAMA SCH BD87-B 0.013209 KCWA ZN 19 DEBT 0.014911 PANAMA 2002 REF 0.011771 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.114283 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.114283 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-169 PANAMA - BUENA VISTA GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-170 PANAMA - BUENA VISTA SECURED VALUATION GROSS $229 PAGE 24

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-172 PANAMA - BUENA VISTA 001-174 PANAMA - BUENA VISTA SECURED VALUATION GROSS $220,177,461 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $6,006,000 TOTAL 1.114283 * NET $214,171,461 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $446,873 KCWA IMP #4 DEBT 0.002788 NET $446,873 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-175 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $37,105,984 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,106,000 PANAMA SCH BD87-B 0.013209 NET $35,999,984 PANAMA 2002 REF 0.011771 UNSECURED VALUATION GROSS $106,583 KHS REFUNDING 96A 0.017597 NET $106,583 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.114283 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-173 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $46,124,159 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,113,000 TOTAL 1.114283 * NET $45,011,159 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $73,634 KCWA IMP #4 DEBT 0.002788 NET $73,634 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-176 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $45,948,468 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,134,000 PANAMA SCH BD87-B 0.013209 NET $44,814,468 PANAMA 2002 REF 0.011771 UNSECURED VALUATION GROSS $51,166 KHS REFUNDING 96A 0.017597 NET $51,166 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.114283 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-174 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $70,341,360 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,939,000 TOTAL 1.114283 * NET $68,402,360 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $90,980 KCWA IMP #4 DEBT 0.002788 NET $90,980 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 25

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-177 PANAMA - BUENA VISTA 001-179 PANAMA - BUENA VISTA SECURED VALUATION GROSS $57,335,649 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,008,000 TOTAL 1.114283 * NET $56,327,649 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $169,371 KCWA IMP #4 DEBT 0.002788 NET $169,371 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-180 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $9,667,659 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $399,000 PANAMA SCH BD87-B 0.013209 NET $9,268,659 PANAMA 2002 REF 0.011771 UNSECURED VALUATION GROSS $7,900 KHS REFUNDING 96A 0.017597 NET $7,900 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.114283 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-178 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $122,817,352 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,736,000 TOTAL 1.114283 * NET $121,081,352 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $195,944 KCWA IMP #4 DEBT 0.002788 NET $195,944 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-181 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $59,824,626 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $616,000 PANAMA SCH BD87-B 0.013209 NET $59,208,626 PANAMA 2002 REF 0.011771 UNSECURED VALUATION GROSS $472,915 KHS REFUNDING 96A 0.017597 NET $472,915 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.114283 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-179 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $33,422,735 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $147,000 TOTAL 1.114283 * NET $33,275,735 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $2,755 KCWA IMP #4 DEBT 0.002788 NET $2,755 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 26

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-182 PANAMA - BUENA VISTA SECURED VALUATION GROSS $37,842,419 001-185 BAKERSFIELD INSIDE NET $37,842,419 SECURED VALUATION GROSS $35,676,139 UNSECURED VALUATION GROSS $8,901,407 HOMEOWNERS EXEMPTION $658,000 NET $8,901,407 NET $35,018,139 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $84,824 KCWA ZN 7 DEBT 0.022030 NET $84,824 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 PANAMA SCH BD87-B 0.013209 KCWA ZN 17 DEBT 0.010638 PANAMA 2002 REF 0.011771 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.114283 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.130917 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-183 PANAMA - BUENA VISTA TOTAL 0.002788 * SECURED VALUATION GROSS $136,515,384 NET $136,515,384 001-186 BAKERSFIELD INSIDE UNSECURED VALUATION GROSS $13,782,936 SECURED VALUATION GROSS $134,281 NET $13,782,936 NET $134,281 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 BKFLD REFND 89C&D 0.016781 PANAMA 2002 REF 0.011771 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-184 BAKERSFIELD INSIDE SECURED VALUATION GROSS $263,854 NET $263,854 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 27

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-187 BAKERSFIELD INSIDE 001-192 BAKERSFIELD INSIDE SECURED VALUATION GROSS $791 NET $10,356,014 NET $791 UNSECURED VALUATION GROSS $1,504,781 GEN LOCAL GOVT 1.000000 NET $1,504,781 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-189 BAKERSFIELD INSIDE SECURED VALUATION GROSS $361,204 001-193 BAKERSFIELD INSIDE NET $361,204 SECURED VALUATION GROSS $112,465 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 7 DEBT 0.022030 NET $105,465 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.130917 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-190 PANAMA - BUENA VISTA ANX TOTAL 0.002788 * SECURED VALUATION GROSS $59,701,047 HOMEOWNERS EXEMPTION $1,743,000 NET $57,958,047 UNSECURED VALUATION GROSS $70,697 NET $70,697 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-192 BAKERSFIELD INSIDE SECURED VALUATION GROSS $10,356,014 PAGE 28

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-194 BAKERSFIELD INSIDE 001-197 BAKERSFIELD INSIDE SECURED VALUATION GROSS $267,266 SECURED VALUATION GROSS $422,131 NET $267,266 NET $422,131 UNSECURED VALUATION GROSS $45,427 GEN LOCAL GOVT 1.000000 NET $45,427 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-198 BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $9,981,035 001-195 BAKERSFIELD INSIDE NET $9,981,035 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $194,931 KCWA ZN 7 DEBT 0.022030 NET $194,931 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.129915 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-196 BAKERSFIELD INSIDE TOTAL 0.002788 * SECURED VALUATION GROSS $51,247,758 HOMEOWNERS EXEMPTION $1,890,000 NET $49,357,758 UNSECURED VALUATION GROSS $406,386 NET $406,386 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 29

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-201 PANAMA - BUENA VISTA SECURED VALUATION GROSS $7,715,040 001-204 PANAMA - BUENA VISTA HOMEOWNERS EXEMPTION $322,000 SECURED VALUATION GROSS $13,711,241 NET $7,393,040 HOMEOWNERS EXEMPTION $686,000 GEN LOCAL GOVT 1.000000 NET $13,025,241 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $73,606 KCWA ZN 17 DEBT 0.010638 NET $73,606 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.114283 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL 001-202 PANAMA - BUENA VISTA KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $8,447,285 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $224,000 NET $8,223,285 001-205 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $113,284 SECURED VALUATION GROSS $2,022,686 NET $113,284 NET $2,022,686 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.092253 * TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL 001-206 BAKERSFIELD INSIDE-ROSEDALE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $259 TOTAL 0.002788 * NET $259 GEN LOCAL GOVT 1.000000 001-203 PANAMA - BUENA VISTA KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $13,464 KCWA ZN 17 DEBT 0.010638 NET $13,464 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 PANAMA SCH BD87-B 0.013209 KCCD SRID 2003A 0.009630 PANAMA 2002 REF 0.011771 TOTAL 1.102242 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.114283 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 30

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-207 BAKERSFIELD INSIDE-LAKESIDE 001-210 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $318,331,969 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $8,470,000 TOTAL 1.154296 * NET $309,861,969 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $539,528 KCWA IMP #4 DEBT 0.002788 NET $539,528 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 001-211 BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $252 KHS REFUNDING 96A 0.017597 NET $252 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 001-209 BAKERSFIELD INSIDE-GREENFIELD GREENFLD BD 90-C 0.006644 SECURED VALUATION GROSS $16,732,241 GREENFLD 2002A 0.008552 HOMEOWNERS EXEMPTION $728,000 GREENFLD 2002B 0.008408 NET $16,004,241 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $38,724 KERN HIGH 1990E 0.003768 NET $38,724 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.132266 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-213 PANAMA - BUENA VISTA GRNFLD RFND 90-A 0.023530 SECURED VALUATION GROSS $52,129,854 GRNFLD RFND 90-B 0.017859 HOMEOWNERS EXEMPTION $1,533,000 GREENFLD BD 90-C 0.006644 NET $50,596,854 GREENFLD 2002A 0.008552 UNSECURED VALUATION GROSS $41,004 GREENFLD 2002B 0.008408 NET $41,004 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.154296 * PANAMA 2002 REF 0.011771 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-210 BAKERSFIELD INSIDE-GREENFIELD TOTAL 1.092253 * SECURED VALUATION GROSS $13,737,083 HOMEOWNERS EXEMPTION $758,495 NET $12,978,588 UNSECURED VALUATION GROSS $58,945 NET $58,945 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 31

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-214 PANAMA - BUENA VISTA 001-217 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $36,097,629 TOTAL 1.138264 * HOMEOWNERS EXEMPTION $1,715,000 NET ASSESSED VALUE MINUS MINERAL NET $34,382,629 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $84,484 TOTAL 0.002788 * NET $84,484 GEN LOCAL GOVT 1.000000 001-219 BAKERSFIELD INSIDE-FRUITVALE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $184,646,561 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $3,997,000 KCWA ZN 19 DEBT 0.014911 NET $180,649,561 PANAMA SCH BD87-B 0.013209 UNSECURED VALUATION GROSS $4,075,324 PANAMA 2002 REF 0.011771 NET $4,075,324 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.114283 * FRTVALE SCHL BOND 0.048961 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-215 PANAMA - BUENA VISTA TOTAL 1.138264 * SECURED VALUATION GROSS $5,748,453 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $266,000 KCWA IMP #4 DEBT 0.002788 NET $5,482,453 TOTAL 0.002788 * UNSECURED VALUATION GROSS $13,300 NET $13,300 001-220 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $106,835 KCWA ZN 7 DEBT 0.022030 NET $106,835 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 PANAMA SCH BD87-B 0.013209 KCWA ZN 17 DEBT 0.010638 PANAMA 2002 REF 0.011771 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FRTVALE SCHL BOND 0.048961 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.114283 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.138264 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-217 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $174,117,172 HOMEOWNERS EXEMPTION $3,339,000 NET $170,778,172 UNSECURED VALUATION GROSS $2,145,427 NET $2,145,427 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 32

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-221 BAKERSFIELD INSIDE-FRUITVALE 001-228 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $476,334,661 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $7,532,000 KCCD SRID 2003A 0.009630 NET $468,802,661 TOTAL 1.132266 * UNSECURED VALUATION GROSS $21,507,607 NET $21,507,607 001-229 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $6,846,915 KCWA ZN 7 DEBT 0.022030 NET $6,846,915 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $13,400 KCWA ZN 19 DEBT 0.014911 NET $13,400 FRTVALE SCHL BOND 0.048961 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.138264 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-225 BAKERSFIELD INSIDE-NORRIS TOTAL 1.130917 * SECURED VALUATION GROSS $283,796,151 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $4,473,000 KCWA IMP #4 DEBT 0.002788 NET $279,323,151 TOTAL 0.002788 * UNSECURED VALUATION GROSS $1,711,503 NET $1,711,503 001-231 BAKERSFIELD INSIDE-GREENFIELD GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $17,673,173 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $483,000 KCWA ZN 17 DEBT 0.010638 NET $17,190,173 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $892,441 NORRIS SCH 87 B 0.012100 NET $892,441 NORRIS SCH 87 D 0.008729 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-A 0.023530 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-B 0.017859 TOTAL 1.110132 * GREENFLD BD 90-C 0.006644 NET ASSESSED VALUE MINUS MINERAL GREENFLD 2002A 0.008552 KCWA IMP #4 DEBT 0.002788 GREENFLD 2002B 0.008408 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-228 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $33,205,181 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $973,000 TOTAL 1.132266 * NET $32,232,181 UNSECURED VALUATION GROSS $117,146 NET $117,146 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 33

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-232 PANAMA - BUENA VISTA 001-238 BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $12,350 SECURED VALUATION GROSS $53,818,977 NET $12,350 HOMEOWNERS EXEMPTION $1,505,000 UNSECURED VALUATION GROSS $449,377 NET $52,313,977 NET $449,377 UNSECURED VALUATION GROSS $114,976 GEN LOCAL GOVT 1.000000 NET $114,976 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 PANAMA SCH BD87-B 0.013209 KCWA ZN 19 DEBT 0.014911 PANAMA 2002 REF 0.011771 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.114283 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-235 BAKERSFIELD INSIDE SECURED VALUATION GROSS $581,417 001-243 BAKERSFIELD INSIDE NET $581,417 SECURED VALUATION GROSS $6,200,714 GEN LOCAL GOVT 1.000000 NET $6,200,714 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $704,279 KCWA ZN 17 DEBT 0.010638 NET $704,279 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-237 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $874,722 TOTAL 0.002788 * NET $874,722 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 34

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-244 BAKERSFIELD INSIDE 001-247 PANAMA-BUENA VISTA ANX SECURED VALUATION GROSS $527,320 TOTAL 0.002788 * NET $527,320 UNSECURED VALUATION GROSS $1,063 001-248 BAKERSFIELD INSIDE-FAIRFAX NET $1,063 SECURED VALUATION GROSS $18,108,533 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $665,000 KCWA ZN 7 DEBT 0.022030 NET $17,443,533 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $8,973 KCWA ZN 19 DEBT 0.014911 NET $8,973 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 FAIRFAX 04A 0.003106 KCCD SRID 2003A 0.009630 FAIRFAX SCH 2000A 0.023978 TOTAL 1.130917 * FAIRFAX 2002A 0.013176 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-245 BAKERSFIELD INSIDE TOTAL 1.129563 * SECURED VALUATION GROSS $108,244 NET ASSESSED VALUE MINUS MINERAL NET $108,244 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $4,153 TOTAL 0.002788 * NET $4,153 GEN LOCAL GOVT 1.000000 001-249 BAKERSFIELD INSIDE-FAIRFAX KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $11,511,593 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $154,000 KCWA ZN 19 DEBT 0.014911 NET $11,357,593 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $182,419 BKFLD SCH 93 RFD 0.024833 NET $182,419 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * FAIRFAX 04A 0.003106 NET ASSESSED VALUE MINUS MINERAL FAIRFAX SCH 2000A 0.023978 KCWA IMP #4 DEBT 0.002788 FAIRFAX 2002A 0.013176 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-247 PANAMA-BUENA VISTA ANX KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $163,237,439 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $3,402,000 TOTAL 1.129563 * NET $159,835,439 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $304,443 KCWA IMP #4 DEBT 0.002788 NET $304,443 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 35

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-250 BAKERSFIELD INSIDE-FAIRFAX 001-256 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $131,044 SECURED VALUATION GROSS $13,672,230 NET $131,044 HOMEOWNERS EXEMPTION $322,000 GEN LOCAL GOVT 1.000000 NET $13,350,230 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 GRNFLD RFND 90-A 0.023530 FAIRFAX SCH 2000A 0.023978 GRNFLD RFND 90-B 0.017859 FAIRFAX 2002A 0.013176 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.129563 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.132266 * TOTAL 0.002788 * 001-257 BAKERSFIELD INSIDE-FAIRFAX 001-251 BAKERSFIELD INSIDE-FAIRFAX GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $200,504 KCWA ZN 17 DEBT 0.010638 NET $200,504 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 KCWA ZN 7 DEBT 0.022030 FAIRFAX SCH 2000A 0.023978 KCWA ZN 17 DEBT 0.010638 FAIRFAX 2002A 0.013176 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FAIRFAX 04A 0.003106 KERN HIGH 1990E 0.003768 FAIRFAX SCH 2000A 0.023978 KERN HIGH 2004A 0.010729 FAIRFAX 2002A 0.013176 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.107533 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-258 BAKERSFIELD INSIDE-FAIRFAX KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $35,569,021 TOTAL 1.129563 * HOMEOWNERS EXEMPTION $1,155,000 NET ASSESSED VALUE MINUS MINERAL NET $34,414,021 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $12,400 TOTAL 0.002788 * NET $12,400 GEN LOCAL GOVT 1.000000 001-252 BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $3,282,442 KCWA ZN 17 DEBT 0.010638 NET $3,282,442 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $11,550 FAIRFAX 04A 0.003106 NET $11,550 FAIRFAX SCH 2000A 0.023978 GEN LOCAL GOVT 1.000000 FAIRFAX 2002A 0.013176 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-A 0.023530 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-B 0.017859 KCCD SRID 2003A 0.009630 GREENFLD BD 90-C 0.006644 TOTAL 1.129563 * GREENFLD 2002A 0.008552 NET ASSESSED VALUE MINUS MINERAL GREENFLD 2002B 0.008408 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * PAGE 36

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-261 BAKERSFIELD INSIDE-GREENFIELD 001-264 BAKERSFIELD INSIDE SECURED VALUATION GROSS $8,451,935 NET $360,495 HOMEOWNERS EXEMPTION $308,000 UNSECURED VALUATION GROSS $107,539 NET $8,143,935 NET $107,539 UNSECURED VALUATION GROSS $11,100 GEN LOCAL GOVT 1.000000 NET $11,100 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 GRNFLD RFND 90-A 0.023530 BKFLD SCH 93 RFD 0.024833 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.132266 * 001-265 BAKERSFIELD INSIDE 001-262 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $12,244 SECURED VALUATION GROSS $37,767,632 NET $12,244 HOMEOWNERS EXEMPTION $931,000 GEN LOCAL GOVT 1.000000 NET $36,836,632 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $82,686 KCWA ZN 17 DEBT 0.010638 NET $82,686 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FRTVALE SCHL BOND 0.048961 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.138264 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-266 BAKERSFIELD INSIDE TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-263 BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 GRNFLD RFND 90-A 0.023530 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-B 0.017859 KERN HIGH 1990E 0.003768 GREENFLD BD 90-C 0.006644 KERN HIGH 2004A 0.010729 GREENFLD 2002A 0.008552 KCCD SRID 2003A 0.009630 GREENFLD 2002B 0.008408 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 001-264 BAKERSFIELD INSIDE SECURED VALUATION GROSS $360,495 PAGE 37

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-267 BAKERSFIELD INSIDE-FRUITVALE 001-271 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $3,278,813 NET $1,426,504 NET $3,278,813 UNSECURED VALUATION GROSS $30,525 UNSECURED VALUATION GROSS $1,285,813 NET $30,525 NET $1,285,813 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-272 BAKERSFIELD INSIDE-ROSEDALE 001-268 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $64,713,590 SECURED VALUATION GROSS $1,421,160 HOMEOWNERS EXEMPTION $1,603,000 NET $1,421,160 NET $63,110,590 UNSECURED VALUATION GROSS $405,239 UNSECURED VALUATION GROSS $236,972 NET $405,239 NET $236,972 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL 001-275 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $5,780,873 TOTAL 0.002788 * NET $5,780,873 UNSECURED VALUATION GROSS $774,437 001-269 BAKERSFIELD INSIDE-FRUITVALE NET $774,437 SECURED VALUATION GROSS $228,484 GEN LOCAL GOVT 1.000000 NET $228,484 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-271 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $1,426,504 PAGE 38

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-276 BAKERSFIELD INSIDE 001-279 BAKERSFIELD INSIDE SECURED VALUATION GROSS $155,503 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $14,000 TOTAL 0.002788 * NET $141,503 GEN LOCAL GOVT 1.000000 001-281 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $762,442 KCWA ZN 17 DEBT 0.010638 NET $762,442 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $2,945 BKFLD REFND 89C&D 0.016781 NET $2,945 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.130917 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-277 BAKERSFIELD INSIDE TOTAL 1.130917 * SECURED VALUATION GROSS $24,845,385 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $7,000 KCWA IMP #4 DEBT 0.002788 NET $24,838,385 TOTAL 0.002788 * UNSECURED VALUATION GROSS $1,196,424 NET $1,196,424 001-282 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-279 BAKERSFIELD INSIDE SECURED VALUATION GROSS $566,122 NET $566,122 UNSECURED VALUATION GROSS $15,851 NET $15,851 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL PAGE 39

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-283 BAKERSFIELD INSIDE-ROSEDALE 001-287 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $2,858,410 NET $811,566 NET $2,858,410 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,471 KCWA ZN 7 DEBT 0.022030 NET $3,471 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 ROSEDALE 88E REF 0.012939 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.102242 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.102242 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-288 BAKERSFIELD INSIDE - ROSEDALE TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-284 PANAMA - BUENA VISTA KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $18,374,375 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $707,000 ROSEDALE 88E REF 0.012939 NET $17,667,375 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $27,100 KERN HIGH 1990E 0.003768 NET $27,100 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.102242 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-289 BAKERSFIELD INSIDE - ROSEDALE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $22,278,679 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $371,000 TOTAL 1.092253 * NET $21,907,679 UNSECURED VALUATION GROSS $120,593 001-286 BAKERSFIELD INSIDE - ROSEDALE NET $120,593 SECURED VALUATION GROSS $97,103,225 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,162,000 KCWA ZN 17 DEBT 0.010638 NET $95,941,225 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $358,672 ROSEDALE 88E REF 0.012939 NET $358,672 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.080212 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 001-287 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $404,964,202 HOMEOWNERS EXEMPTION $5,845,000 NET $399,119,202 UNSECURED VALUATION GROSS $811,566 PAGE 40

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-290 BAKERSFIELD INSIDE - LAKESIDE 001-293 BAKERSFIELD INSIDE-NORRIS UNSECURED VALUATION GROSS $171,710 KCWA ZN 19 DEBT 0.014911 NET $171,710 NORRIS SCH 87 B 0.012100 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 D 0.008729 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.110132 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.067273 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-291 PANAMA - BUENA VISTA SECURED VALUATION GROSS $5,893,876 001-295 BAKERSFIELD INSIDE-N0RRIS NET $5,893,876 SECURED VALUATION GROSS $234,799,069 UNSECURED VALUATION GROSS $280,385 HOMEOWNERS EXEMPTION $4,557,000 NET $280,385 NET $230,242,069 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $788,485 KCWA ZN 17 DEBT 0.010638 NET $788,485 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 17 DEBT 0.010638 PANAMA 2002 REF 0.011771 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 B 0.012100 KERN HIGH 1990E 0.003768 NORRIS SCH 87 D 0.008729 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.092253 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-292 BAKERSFIELD INSIDE-FRUITVALE TOTAL 1.088102 * SECURED VALUATION GROSS $28,957,911 HOMEOWNERS EXEMPTION $819,000 001-296 BAKERSFIELD INSIDE-ROSEDALE NET $28,138,911 SECURED VALUATION GROSS $237,339,936 UNSECURED VALUATION GROSS $51,706 HOMEOWNERS EXEMPTION $6,209,000 NET $51,706 NET $231,130,936 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $911,637 KCWA ZN 7 DEBT 0.022030 NET $911,637 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 FRTVALE SCHL BOND 0.048961 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 ROSEDALE 88E REF 0.012939 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.138264 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.102242 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-293 BAKERSFIELD INSIDE-NORRIS TOTAL 0.002788 * SECURED VALUATION GROSS $4,771,524 HOMEOWNERS EXEMPTION $147,000 NET $4,624,524 UNSECURED VALUATION GROSS $38,084 NET $38,084 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 PAGE 41

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-297 BAKERSFIELD INSIDE-ROSEDALE 001-305 BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $131,717,093 NET $6,053,737 HOMEOWNERS EXEMPTION $3,388,000 UNSECURED VALUATION GROSS $9,221 NET $128,329,093 NET $9,221 UNSECURED VALUATION GROSS $254,622 GEN LOCAL GOVT 1.000000 NET $254,622 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 ROSEDALE 88E REF 0.012939 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 001-300 BAKERSFIELD INSIDE-GREENFIELD KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $25,778,023 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $427,000 NET $25,351,023 001-306 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $19,920 SECURED VALUATION GROSS $267,431,225 NET $19,920 HOMEOWNERS EXEMPTION $5,943,000 GEN LOCAL GOVT 1.000000 NET $261,488,225 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $829,447 KCWA ZN 19 DEBT 0.014911 NET $829,447 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 PANAMA SCH BD87-B 0.013209 GREENFLD 2002B 0.008408 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.092253 * 001-302 BAKERSFIELD INSIDE 001-307 PANAMA - BUENA VISTA SECURED VALUATION GROSS $1,882,487 SECURED VALUATION GROSS $4,063,712 NET $1,882,487 NET $4,063,712 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 BKFLD REFND 89C&D 0.016781 PANAMA 2002 REF 0.011771 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.092253 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-305 BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $6,200,737 HOMEOWNERS EXEMPTION $147,000 PAGE 42

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-309 PANAMA - BUENA VISTA 001-314 PANAMA - BUENA VISTA SECURED VALUATION GROSS $14,967,870 TOTAL 1.092253 * HOMEOWNERS EXEMPTION $112,000 NET $14,855,870 001-315 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $3,080 SECURED VALUATION GROSS $33,052,269 NET $3,080 HOMEOWNERS EXEMPTION $791,000 GEN LOCAL GOVT 1.000000 NET $32,261,269 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $87,390 KCWA ZN 19 DEBT 0.014911 NET $87,390 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.092253 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-310 PANAMA - BUENA VISTA KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $24,586,301 TOTAL 1.092253 * HOMEOWNERS EXEMPTION $413,000 NET $24,173,301 001-316 BAKERSFIELD INSIDE - FAIRFAX GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $170,950 KCWA ZN 17 DEBT 0.010638 NET $170,950 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FAIRFAX 04A 0.003106 KERN HIGH 2004A 0.010729 FAIRFAX SCH 2000A 0.023978 KCCD SRID 2003A 0.009630 FAIRFAX 2002A 0.013176 TOTAL 1.092253 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-311 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $2,315,079 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.129563 * NET $2,308,079 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 001-318 BAKERSFIELD INSIDE-GREENFIELD PANAMA 2002 REF 0.011771 SECURED VALUATION GROSS $759,929 KHS REFUNDING 96A 0.017597 NET $759,929 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.092253 * GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 001-314 PANAMA - BUENA VISTA GREENFLD BD 90-C 0.006644 GEN LOCAL GOVT 1.000000 GREENFLD 2002A 0.008552 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002B 0.008408 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 PANAMA SCH BD87-B 0.013209 KERN HIGH 1990E 0.003768 PANAMA 2002 REF 0.011771 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.132266 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 43

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-319 BAKERSFIELD INSIDE-GREENFIELD 001-323 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $3,588,905 SECURED VALUATION GROSS $11,272,911 NET $3,588,905 HOMEOWNERS EXEMPTION $532,000 UNSECURED VALUATION GROSS $273,488 NET $10,740,911 NET $273,488 UNSECURED VALUATION GROSS $11,900 GEN LOCAL GOVT 1.000000 NET $11,900 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 GRNFLD RFND 90-A 0.023530 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-B 0.017859 KCWA ZN 19 DEBT 0.014911 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-A 0.023530 GREENFLD 2002A 0.008552 GRNFLD RFND 90-B 0.017859 GREENFLD 2002B 0.008408 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.132266 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-320 BAKERSFIELD INSIDE-GREENFIELD TOTAL 1.154296 * SECURED VALUATION GROSS $358,677 NET ASSESSED VALUE MINUS MINERAL NET $358,677 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $23,752 TOTAL 0.002788 * NET $23,752 GEN LOCAL GOVT 1.000000 001-327 PANAMA-BUENA VISTA ANX KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $53,527 KCWA ZN 19 DEBT 0.014911 NET $53,527 GRNFLD RFND 90-A 0.023530 UNSECURED VALUATION GROSS $103,709 GRNFLD RFND 90-B 0.017859 NET $103,709 GREENFLD BD 90-C 0.006644 GEN LOCAL GOVT 1.000000 GREENFLD 2002A 0.008552 KCWA ZN 7 DEBT 0.022030 GREENFLD 2002B 0.008408 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.132266 * KCCD SRID 2003A 0.009630 TOTAL 1.089303 * 001-322 BAKERSFIELD INSIDE-GREENFIELD NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $84,211 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $7,000 TOTAL 0.002788 * NET $77,211 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * PAGE 44

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-328 BAKERSFIELD INSIDE 001-333 PANAMA - BUENA VISTA SECURED VALUATION GROSS $980,000 UNSECURED VALUATION GROSS $9,333 NET $980,000 NET $9,333 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 BKFLD REFND 89C&D 0.016781 PANAMA 2002 REF 0.011771 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.092253 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-334 BAKERSFIELD INSIDE-GREENFIELD KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $31,197,571 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $343,000 NET $30,854,571 001-329 BAKERSFIELD INSIDE UNSECURED VALUATION GROSS $11,000 SECURED VALUATION GROSS $204,000 NET $11,000 NET $204,000 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 BKFLD REFND 89C&D 0.016781 GREENFLD BD 90-C 0.006644 BKFLD SCH 93 RFD 0.024833 GREENFLD 2002A 0.008552 KHS REFUNDING 96A 0.017597 GREENFLD 2002B 0.008408 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.132266 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-335 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $11,758,051 001-332 PANAMA - BUENA VISTA HOMEOWNERS EXEMPTION $14,000 SECURED VALUATION GROSS $36,208,156 NET $11,744,051 HOMEOWNERS EXEMPTION $721,000 GEN LOCAL GOVT 1.000000 NET $35,487,156 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $631,919 KCWA ZN 19 DEBT 0.014911 NET $631,919 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 PANAMA SCH BD87-B 0.013209 GREENFLD 2002B 0.008408 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.092253 * 001-333 PANAMA - BUENA VISTA SECURED VALUATION GROSS $2,052,612 HOMEOWNERS EXEMPTION $28,000 NET $2,024,612 PAGE 45

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-336 BAKERSFIELD INSIDE-ROSEDALE 001-340 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $30,910,972 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $252,000 KERN HIGH 2004A 0.010729 NET $30,658,972 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $209,379 TOTAL 1.132266 * NET $209,379 GEN LOCAL GOVT 1.000000 001-341 BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $3,841,790 KCWA ZN 19 DEBT 0.014911 NET $3,841,790 ROSEDALE 88E REF 0.012939 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-A 0.023530 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-B 0.017859 TOTAL 1.080212 * GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 001-337 BAKERSFIELD INSIDE-LAKESIDE GREENFLD 2002B 0.008408 SECURED VALUATION GROSS $1,806,663 KHS REFUNDING 96A 0.017597 NET $1,806,663 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.132266 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-342 BAKERSFIELD INSIDE-FRUITVALE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $10,271,609 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $294,000 TOTAL 1.067273 * NET $9,977,609 UNSECURED VALUATION GROSS $13,437 001-339 BAKERSFIELD INSIDE-GREENFIELD NET $13,437 SECURED VALUATION GROSS $3,987,502 GEN LOCAL GOVT 1.000000 NET $3,987,502 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 GRNFLD RFND 90-A 0.023530 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-B 0.017859 KERN HIGH 1990E 0.003768 GREENFLD BD 90-C 0.006644 KERN HIGH 2004A 0.010729 GREENFLD 2002A 0.008552 KCCD SRID 2003A 0.009630 GREENFLD 2002B 0.008408 TOTAL 1.138264 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 001-340 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $341,700 NET $341,700 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 PAGE 46

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-343 PANAMA - BUENA VISTA ANX 001-346 PANAMA-BUENA VISTA SECURED VALUATION GROSS $113,169,959 PANAMA 2002 REF 0.011771 HOMEOWNERS EXEMPTION $476,000 KHS REFUNDING 96A 0.017597 NET $112,693,959 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $99,003 KERN HIGH 2004A 0.010729 NET $99,003 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.114283 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 19 DEBT 0.014911 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-347 PANAMA - BUENA VISITA KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $212,538,203 TOTAL 1.067273 * HOMEOWNERS EXEMPTION $3,871,000 NET $208,667,203 001-344 PANAMA-BUENA VISTA ANX UNSECURED VALUATION GROSS $80,244 SECURED VALUATION GROSS $196,674,193 NET $80,244 HOMEOWNERS EXEMPTION $2,051,000 GEN LOCAL GOVT 1.000000 NET $194,623,193 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $376,336 KCWA ZN 17 DEBT 0.010638 NET $376,336 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 7 DEBT 0.022030 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.114283 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.089303 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-348 BAKERSFIELD INSIDE-LAKESIDE SECURED VALUATION GROSS $1,111,775 001-345 PANAMA - BUENA VISTA ANX NET $1,111,775 SECURED VALUATION GROSS $152,707,506 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $952,000 KCWA ZN 17 DEBT 0.010638 NET $151,755,506 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $3,771,009 KHS REFUNDING 96A 0.017597 NET $3,771,009 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 001-346 PANAMA-BUENA VISTA SECURED VALUATION GROSS $609,259 NET $609,259 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PAGE 47

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-349 BAKERSFIELD INSIDE-ROSEDALE 001-354 PANAMA - BUENA VISTA SECURED VALUATION GROSS $28,514,523 HOMEOWNERS EXEMPTION $581,000 HOMEOWNERS EXEMPTION $399,000 NET $29,448,004 NET $28,115,523 UNSECURED VALUATION GROSS $17,929 UNSECURED VALUATION GROSS $281,306 NET $17,929 NET $281,306 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 ROSEDALE 88E REF 0.012939 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * TOTAL 1.092253 * 001-351 BAKERSFIELD INSIDE-GREENFIELD 001-359 BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $3,826,410 SECURED VALUATION GROSS $4,010,720 HOMEOWNERS EXEMPTION $308,000 NET $4,010,720 NET $3,518,410 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $230,808 KCWA ZN 17 DEBT 0.010638 NET $230,808 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-A 0.023530 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-B 0.017859 KCCD SRID 2003A 0.009630 GREENFLD BD 90-C 0.006644 TOTAL 1.080212 * GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 001-360 BAKERSFIELD INSIDE-ROSEDALE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $13,885,328 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $252,000 KERN HIGH 2004A 0.010729 NET $13,633,328 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $90,825 TOTAL 1.132266 * NET $90,825 GEN LOCAL GOVT 1.000000 001-353 BAKERSFIELD INSIDE-FRUITVALE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $24,565,156 KCWA ZN 19 DEBT 0.014911 NET $24,565,156 ROSEDALE 88E REF 0.012939 UNSECURED VALUATION GROSS $1,269,579 KHS REFUNDING 96A 0.017597 NET $1,269,579 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-354 PANAMA - BUENA VISTA SECURED VALUATION GROSS $30,029,004 PAGE 48

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-361 BAKERSFIELD INSIDE 001-364 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $6,521 GREENFLD BD 90-C 0.006644 NET $6,521 GREENFLD 2002A 0.008552 GEN LOCAL GOVT 1.000000 GREENFLD 2002B 0.008408 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.132266 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-365 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.130917 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL GRNFLD RFND 90-A 0.023530 KCWA IMP #4 DEBT 0.002788 GRNFLD RFND 90-B 0.017859 TOTAL 0.002788 * GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 001-362 BAKERSFIELD INSIDE-ROSEDALE GREENFLD 2002B 0.008408 SECURED VALUATION GROSS $6,687,378 KHS REFUNDING 96A 0.017597 NET $6,687,378 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.132266 * ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 001-366 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $28,171,189 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $700,000 KCCD SRID 2003A 0.009630 NET $27,471,189 TOTAL 1.080212 * UNSECURED VALUATION GROSS $77,586 NET $77,586 001-363 BAKERSFIELD INSIDE-GREENFIELD GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $34,209,749 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $868,000 KCWA ZN 19 DEBT 0.014911 NET $33,341,749 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 GRNFLD RFND 90-A 0.023530 GREENFLD 2002B 0.008408 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.132266 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 001-364 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $300,900 NET $300,900 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 PAGE 49

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-368 BAKERSFIELD INSIDE-NORRIS 001-375 PANAMA - BUENA VISTA GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $26,383 KCWA ZN 7 DEBT 0.022030 NET $26,383 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 B 0.012100 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 D 0.008729 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.110132 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.092253 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-376 BAKERSFIELD INSIDE SECURED VALUATION GROSS $9,629,753 001-369 BAKERSFIELD INSIDE-FRUITVALE NET $9,629,753 SECURED VALUATION GROSS $9,785,550 UNSECURED VALUATION GROSS $210,668 HOMEOWNERS EXEMPTION $126,000 NET $210,668 NET $9,659,550 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $4,500 KCWA ZN 7 DEBT 0.022030 NET $4,500 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FRTVALE SCHL BOND 0.048961 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.138264 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-379 BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $1,416,136 001-374 BAKERSFIELD INSIDE-GREENFIELD NET $1,416,136 SECURED VALUATION GROSS $402,900 GEN LOCAL GOVT 1.000000 NET $402,900 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ROSEDALE 88E REF 0.012939 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-A 0.023530 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-B 0.017859 KERN HIGH 2004A 0.010729 GREENFLD BD 90-C 0.006644 KCCD SRID 2003A 0.009630 GREENFLD 2002A 0.008552 TOTAL 1.080212 * GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 001-375 PANAMA - BUENA VISTA SECURED VALUATION GROSS $4,324,707 HOMEOWNERS EXEMPTION $21,000 NET $4,303,707 PAGE 50

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-381 BAKERSFIELD INSIDE-FRUITVALE 001-384 BAKERSFIELD INSIDE-FRUITVALE GEN LOCAL GOVT 1.000000 FRTVALE SCHL BOND 0.048961 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 FRTVALE SCHL BOND 0.048961 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.138264 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL 001-386 BAKERSFIELD INSIDE-R BRAVO-GRE KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-382 BAKERSFIELD INSIDE-FRUITVALE RIOBRV-GRLY RF96A 0.021137 SECURED VALUATION GROSS $9,345,467 RIOBRV-GRLY 1994B 0.016644 NET $9,345,467 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 001-387 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $26,726,979 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $889,000 KCCD SRID 2003A 0.009630 NET $25,837,979 TOTAL 1.138264 * UNSECURED VALUATION GROSS $40,988 NET ASSESSED VALUE MINUS MINERAL NET $40,988 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-383 BAKERSFIELD INSIDE-FRUITVALE GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 7 DEBT 0.022030 GREENFLD BD 90-C 0.006644 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002A 0.008552 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002B 0.008408 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-384 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $58,905,039 HOMEOWNERS EXEMPTION $644,000 NET $58,261,039 UNSECURED VALUATION GROSS $1,802,374 NET $1,802,374 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 51

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-389 BAKERSFIELD INSIDE-ROSEDALE 001-392 BAKERSFIELD INSIDE SECURED VALUATION GROSS $26,807,617 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $707,000 NET $26,100,617 001-393 BAKERSFIELD INSIDE UNSECURED VALUATION GROSS $80,713 GEN LOCAL GOVT 1.000000 NET $80,713 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-394 BAKERSFIELD INSIDE 001-390 BAKERSFIELD INSIDE-NORRIS GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $8,730,454 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $280,000 KCWA ZN 17 DEBT 0.010638 NET $8,450,454 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $16,900 BKFLD REFND 89C&D 0.016781 NET $16,900 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 NORRIS SCH 87 B 0.012100 TOTAL 1.130917 * NORRIS SCH 87 D 0.008729 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-396 BAKERSFIELD INSIDE ROSEDALE TOTAL 1.110132 * SECURED VALUATION GROSS $18,687,484 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $518,000 KCWA IMP #4 DEBT 0.002788 NET $18,169,484 TOTAL 0.002788 * UNSECURED VALUATION GROSS $68,000 NET $68,000 001-392 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $21,550 KCWA ZN 7 DEBT 0.022030 NET $21,550 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.102242 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 52

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-397 BAKERSFIELD INSIDE ROSEDALE 001-404 BAKERSFIELD INSIDE SECURED VALUATION GROSS $4,441,915 BKFLD REFND 89C&D 0.016781 HOMEOWNERS EXEMPTION $98,000 BKFLD SCH 93 RFD 0.024833 NET $4,343,915 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 001-405 BAKERSFIELD INSIDE SECURED VALUATION GROSS $8,910,731 001-399 BAKERSFIELD INSIDE-FRUITVALE HOMEOWNERS EXEMPTION $742,000 GEN LOCAL GOVT 1.000000 NET $8,168,731 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $22,172 KCWA ZN 17 DEBT 0.010638 NET $22,172 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 FRTVALE SCHL BOND 0.048961 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.138264 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-403 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $1,783,569 KCWA IMP #4 DEBT 0.002788 NET $1,783,569 TOTAL 0.002788 * UNSECURED VALUATION GROSS $111,882 NET $111,882 001-407 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $2,942,964 KCWA ZN 7 DEBT 0.022030 NET $2,942,964 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $111,783 KCWA ZN 19 DEBT 0.014911 NET $111,783 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-404 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $5,336,717 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $56,000 TOTAL 0.002788 * NET $5,280,717 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 53

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-409 BAKERSFIELD INSIDE 001-411 BAKERSFIELD INSIDE SECURED VALUATION GROSS $3,313,251 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $189,000 TOTAL 0.002788 * NET $3,124,251 UNSECURED VALUATION GROSS $520,195 001-413 BAKERSFIELD INSIDE - PANAMA NET $520,195 SECURED VALUATION GROSS $22,916,579 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $56,000 KCWA ZN 7 DEBT 0.022030 NET $22,860,579 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.092253 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-416 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $9,237,910 001-410 BAKERSFIELD INSIDE HOMEOWNERS EXEMPTION $301,000 SECURED VALUATION GROSS $34,302 NET $8,936,910 NET $34,302 UNSECURED VALUATION GROSS $74,640 GEN LOCAL GOVT 1.000000 NET $74,640 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-411 BAKERSFIELD INSIDE SECURED VALUATION GROSS $24,011,033 HOMEOWNERS EXEMPTION $2,105,982 NET $21,905,051 UNSECURED VALUATION GROSS $101,343 NET $101,343 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL PAGE 54

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-419 FRUITVALE 001-422 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $1,263,414 BKFLD REFND 89C&D 0.016781 HOMEOWNERS EXEMPTION $7,000 BKFLD SCH 93 RFD 0.024833 NET $1,256,414 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $376,957 KERN HIGH 1990E 0.003768 NET $376,957 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.108887 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-423 BAKERSFIELD OUTSIDE FRTVALE SCHL BOND 0.048961 SECURED VALUATION GROSS $2,416 KHS REFUNDING 96A 0.017597 NET $2,416 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.138264 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.083338 * 001-420 FRUITVALE SECURED VALUATION GROSS $2,615,997 001-425 FRUITVALE NET $2,615,997 SECURED VALUATION GROSS $488,804 UNSECURED VALUATION GROSS $53,100 HOMEOWNERS EXEMPTION $7,000 NET $53,100 NET $481,804 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-421 BAKERSFIELD OUTSIDE 001-428 BAKERSFIELD INSIDE SECURED VALUATION GROSS $486,512 GEN LOCAL GOVT 1.000000 NET $486,512 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.083338 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-422 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $686,810 KCWA IMP #4 DEBT 0.002788 NET $686,810 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 55

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-429 BAKERSFIELD INSIDE 001-432 BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,256,133 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $35,000 KCWA ZN 19 DEBT 0.014911 NET $1,221,133 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $18,478 BKFLD SCH 93 RFD 0.024833 NET $18,478 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * BKFLD REFND 89C&D 0.016781 NET ASSESSED VALUE MINUS MINERAL BKFLD SCH 93 RFD 0.024833 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-434 BAKERSFIELD INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $459,000 TOTAL 1.130917 * NET $459,000 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $1,899 KCWA IMP #4 DEBT 0.002788 NET $1,899 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-430 BAKERSFIELD INSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $6,057,352 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $91,000 BKFLD REFND 89C&D 0.016781 NET $5,966,352 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $12,287 KHS REFUNDING 96A 0.017597 NET $12,287 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.083338 * 001-435 BAKERSFIELD INSIDE-NORRIS SECURED VALUATION GROSS $9,638,945 001-431 BAKERSFIELD INSIDE HOMEOWNERS EXEMPTION $161,000 SECURED VALUATION GROSS $400,000 NET $9,477,945 NET $400,000 UNSECURED VALUATION GROSS $28,100 GEN LOCAL GOVT 1.000000 NET $28,100 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 NORRIS SCH 87 B 0.012100 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 D 0.008729 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.110132 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-432 BAKERSFIELD INSIDE GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 56

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-437 BAKERSFIELD INSIDE 001-440 BAKERSFIELD INSIDE SECURED VALUATION GROSS $959,350 HOMEOWNERS EXEMPTION $7,000 NET $959,350 NET $180,974 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-438 BAKERSFIELD INSIDE 001-442 BAKERSFIELD INSIDE SECURED VALUATION GROSS $12,286 SECURED VALUATION GROSS $7,495,406 NET $12,286 HOMEOWNERS EXEMPTION $670,392 GEN LOCAL GOVT 1.000000 NET $6,825,014 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-439 BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,842,742 001-443 BAKERSFIELD INSIDE HOMEOWNERS EXEMPTION $21,000 SECURED VALUATION GROSS $754,955 NET $1,821,742 HOMEOWNERS EXEMPTION $70,000 GEN LOCAL GOVT 1.000000 NET $684,955 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-440 BAKERSFIELD INSIDE SECURED VALUATION GROSS $187,974 PAGE 57

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-444 BAKERSFIELD INSIDE SECURED VALUATION GROSS $12,935,707 001-447 BAKERSFIELD INSIDE - BEARDSLEY HOMEOWNERS EXEMPTION $1,184,152 GEN LOCAL GOVT 1.000000 NET $11,751,555 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $39,061 KCWA ZN 17 DEBT 0.010638 NET $39,061 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000A 0.019812 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-448 BAKERSFIELD INSIDE - BEARDSLEY KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 001-445 BAKERSFIELD INSIDE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $750,000 BEARDSLEY 2000A 0.019812 NET $750,000 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.129915 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-452 BAKERSFIELD INSIDE - BEARDSLEY TOTAL 1.130917 * SECURED VALUATION GROSS $1,108,223 NET ASSESSED VALUE MINUS MINERAL NET $1,108,223 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $46,518 TOTAL 0.002788 * NET $46,518 GEN LOCAL GOVT 1.000000 001-446 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $8,238,899 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $105,000 KCWA ZN 19 DEBT 0.014911 NET $8,133,899 BEARDSLEY 2000A 0.019812 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000B 0.020800 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 58

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-453 BAKERSFIELD INSIDE - BEARDSLEY 001-484 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $3,638 KCWA ZN 17 DEBT 0.010638 NET $3,638 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-A 0.023530 KCWA ZN 7 DEBT 0.022030 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 BEARDSLEY 2000A 0.019812 GREENFLD 2002B 0.008408 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.154296 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-485 BAKERSFIELD INSIDE-GREENFIELD 001-482 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $968,332 SECURED VALUATION GROSS $1,583,620 HOMEOWNERS EXEMPTION $105,000 NET $1,583,620 NET $863,332 UNSECURED VALUATION GROSS $470,183 UNSECURED VALUATION GROSS $14,970 NET $470,183 NET $14,970 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ROSEDALE 88E REF 0.012939 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-A 0.023530 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-B 0.017859 KERN HIGH 2004A 0.010729 GREENFLD BD 90-C 0.006644 KCCD SRID 2003A 0.009630 GREENFLD 2002A 0.008552 TOTAL 1.080212 * GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 001-483 BAKERSFIELD INSIDE-GREENFIELD KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $1,196,002 KERN HIGH 2004A 0.010729 NET $1,196,002 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $2,131 TOTAL 1.154296 * NET $2,131 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 001-489 PANAMA - BUENA VISTA GRNFLD RFND 90-B 0.017859 SECURED VALUATION GROSS $45,772 GREENFLD BD 90-C 0.006644 NET $45,772 GREENFLD 2002A 0.008552 GEN LOCAL GOVT 1.000000 GREENFLD 2002B 0.008408 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.132266 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-484 BAKERSFIELD INSIDE-GREENFIELD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,526,887 TOTAL 1.092253 * NET $1,526,887 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 59

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-490 PANAMA - BUENA VISTA 001-495 BAKERSFIELD INSIDE SECURED VALUATION GROSS $32,532 KERN HIGH 1990E 0.003768 NET $32,532 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.130917 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL PANAMA SCH BD87-B 0.013209 KCWA IMP #4 DEBT 0.002788 PANAMA 2002 REF 0.011771 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-496 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $125,898,069 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $3,005,853 TOTAL 1.092253 * NET $122,892,216 UNSECURED VALUATION GROSS $7,094,042 001-492 PANAMA - BUENA VISTA NET $7,094,042 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 BKFLD REFND 89C&D 0.016781 PANAMA 2002 REF 0.011771 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.114283 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-493 BAKERSFIELD INSIDE - GRN WTR 001-497 BAKERSFIELD INSIDE SECURED VALUATION GROSS $311,492 SECURED VALUATION GROSS $4,515,126 NET $311,492 HOMEOWNERS EXEMPTION $14,000 GEN LOCAL GOVT 1.000000 NET $4,501,126 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $694,456 KCWA ZN 19 DEBT 0.014911 NET $694,456 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.092253 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-495 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $143,505,119 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $280,000 TOTAL 1.130917 * NET $143,225,119 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $17,658,823 KCWA IMP #4 DEBT 0.002788 NET $17,658,823 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 PAGE 60

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-499 BAKERSFIELD INSIDE 001-503 BAKERSFIELD INSIDE SECURED VALUATION GROSS $845,715 NET ASSESSED VALUE MINUS MINERAL NET $845,715 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $94,799 TOTAL 0.002788 * NET $94,799 GEN LOCAL GOVT 1.000000 001-504 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $7,441,529 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $112,000 KCWA ZN 19 DEBT 0.014911 NET $7,329,529 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $1,245,462 BKFLD SCH 93 RFD 0.024833 NET $1,245,462 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * BKFLD REFND 89C&D 0.016781 NET ASSESSED VALUE MINUS MINERAL BKFLD SCH 93 RFD 0.024833 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-500 BAKERSFIELD INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $20,948,388 TOTAL 1.130917 * HOMEOWNERS EXEMPTION $7,000 NET ASSESSED VALUE MINUS MINERAL NET $20,941,388 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $1,343,566 TOTAL 0.002788 * NET $1,343,566 GEN LOCAL GOVT 1.000000 001-505 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $137,218,528 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $6,743,460 KCWA ZN 19 DEBT 0.014911 NET $130,475,068 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $6,219,114 BKFLD SCH 93 RFD 0.024833 NET $6,219,114 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * BKFLD REFND 89C&D 0.016781 NET ASSESSED VALUE MINUS MINERAL BKFLD SCH 93 RFD 0.024833 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-503 BAKERSFIELD INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,050,250 TOTAL 1.130917 * NET $1,050,250 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $53,437 KCWA IMP #4 DEBT 0.002788 NET $53,437 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * PAGE 61

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-506 BAKERSFIELD INSIDE 001-508 BAKERSFIELD INSIDE - FAIRFAX SECURED VALUATION GROSS $42,025,291 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $84,000 TOTAL 1.129563 * NET $41,941,291 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $9,580,421 KCWA IMP #4 DEBT 0.002788 NET $9,580,421 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-509 BAKERSFIELD INSIDE - FAIRFAX KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $1,276,757 KCWA ZN 19 DEBT 0.014911 NET $1,276,757 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $335,350 BKFLD SCH 93 RFD 0.024833 NET $335,350 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.130917 * FAIRFAX 04A 0.003106 NET ASSESSED VALUE MINUS MINERAL FAIRFAX SCH 2000A 0.023978 KCWA IMP #4 DEBT 0.002788 FAIRFAX 2002A 0.013176 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-507 BAKERSFIELD INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $48,562,079 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $2,693,982 TOTAL 1.129563 * NET $45,868,097 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $592,131 KCWA IMP #4 DEBT 0.002788 NET $592,131 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-510 BAKERSFIELD INSIDE - FAIRFAX KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $394,835 KCWA ZN 19 DEBT 0.014911 NET $394,835 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 FAIRFAX 04A 0.003106 KCCD SRID 2003A 0.009630 FAIRFAX SCH 2000A 0.023978 TOTAL 1.130917 * FAIRFAX 2002A 0.013176 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-508 BAKERSFIELD INSIDE - FAIRFAX TOTAL 1.129563 * SECURED VALUATION GROSS $973,286 NET ASSESSED VALUE MINUS MINERAL NET $973,286 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $14,008 TOTAL 0.002788 * NET $14,008 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 62

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-511 BAKERSFIELD INSIDE 001-514 BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,683,585 SECURED VALUATION GROSS $3,093,260 NET $1,683,585 HOMEOWNERS EXEMPTION $49,000 GEN LOCAL GOVT 1.000000 NET $3,044,260 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $61,240 KCWA ZN 17 DEBT 0.010638 NET $61,240 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 001-512 BAKERSFIELD INSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $21,329 TOTAL 0.002788 * NET $21,329 GEN LOCAL GOVT 1.000000 001-515 BAKERSFIELD INSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $340,016 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $14,000 KCWA ZN 19 DEBT 0.014911 NET $326,016 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-513 BAKERSFIELD INSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $1,021,469 KCWA IMP #4 DEBT 0.002788 NET $1,021,469 TOTAL 0.002788 * UNSECURED VALUATION GROSS $499,679 NET $499,679 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 63

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-516 BAKERSFIELD INSIDE 001-519 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $4,896,422 GEN LOCAL GOVT 1.000000 NET $4,896,422 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $205,980 KCWA ZN 19 DEBT 0.014911 NET $205,980 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 7 DEBT 0.022030 GREENFLD BD 90-C 0.006644 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002A 0.008552 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002B 0.008408 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.132266 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 001-520 BAKERSFIELD INSIDE -ROSEDALE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $36,695 KCWA IMP #4 DEBT 0.002788 NET $36,695 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 001-517 BAKERSFIELD INSIDE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $1,863,224 ROSEDALE 88E REF 0.012939 NET $1,863,224 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.080212 * BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 001-521 BAKERSFIELD INSIDE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $8,109,264 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $77,000 KERN HIGH 2004A 0.010729 NET $8,032,264 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $38,200 TOTAL 1.130917 * NET $38,200 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 BKFLD REFND 89C&D 0.016781 TOTAL 0.002788 * BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 001-518 BAKERSFIELD INSIDE -FRUITVALE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $989,052 KERN HIGH 2004A 0.010729 NET $989,052 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $1,982,934 TOTAL 1.083338 * NET $1,982,934 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 64

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-522 BAKERSFIELD INSIDE - FRUITVALE 001-525 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $23,080,874 SECURED VALUATION GROSS $2,253,950 HOMEOWNERS EXEMPTION $630,000 NET $2,253,950 NET $22,450,874 UNSECURED VALUATION GROSS $2,646,000 UNSECURED VALUATION GROSS $29,470 NET $2,646,000 NET $29,470 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-526 BAKERSFIELD INSIDE 001-523 BAKERSFIELD INSIDE -GREENFIELD SECURED VALUATION GROSS $165,271 SECURED VALUATION GROSS $9,582,454 NET $165,271 HOMEOWNERS EXEMPTION $266,000 GEN LOCAL GOVT 1.000000 NET $9,316,454 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 GRNFLD RFND 90-A 0.023530 BKFLD SCH 93 RFD 0.024833 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.132266 * 001-527 BAKERSFIELD INSIDE 001-524 BAKERSFIELD INSIDE -GREENFIELD SECURED VALUATION GROSS $196,907 SECURED VALUATION GROSS $17,512,831 NET $196,907 HOMEOWNERS EXEMPTION $581,000 GEN LOCAL GOVT 1.000000 NET $16,931,831 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 GRNFLD RFND 90-A 0.023530 BKFLD SCH 93 RFD 0.024833 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.132266 * PAGE 65

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-528 BAKERSFIELD INSIDE 001-532 BAKERSFIELD INSIDE - FRUITVALE GEN LOCAL GOVT 1.000000 NET $45,854,704 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $112,883 KCWA ZN 17 DEBT 0.010638 NET $112,883 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FRTVALE SCHL BOND 0.048961 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.138264 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-530 BAKERSFIELD INSIDE - FRUITVALE TOTAL 0.002788 * SECURED VALUATION GROSS $847,174 NET $847,174 001-533 BAKERSFIELD INSIDE - VINELAND GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $8,014 KCWA ZN 7 DEBT 0.022030 NET $8,014 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FRTVALE SCHL BOND 0.048961 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * TOTAL 1.067273 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-537 BAKERSFIELD INSIDE-GREENFIELD TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 001-531 BAKERSFIELD INSIDE - BEARDSLEY KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $69,235,687 GRNFLD RFND 90-A 0.023530 HOMEOWNERS EXEMPTION $1,778,000 GRNFLD RFND 90-B 0.017859 NET $67,457,687 GREENFLD BD 90-C 0.006644 UNSECURED VALUATION GROSS $163,533 GREENFLD 2002A 0.008552 NET $163,533 GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BEARDSLEY 2000A 0.019812 TOTAL 1.132266 * BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-532 BAKERSFIELD INSIDE - FRUITVALE SECURED VALUATION GROSS $46,729,704 HOMEOWNERS EXEMPTION $875,000 PAGE 66

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-538 BAKERSFIELD INSIDE - ROSEDALE 001-541 BAKERSFIELD INSIDE - BEARDSLEY SECURED VALUATION GROSS $419,904 BEARDSLEY 2000A 0.019812 NET $419,904 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 ROSEDALE 88E REF 0.012939 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.080212 * 001-543 BAKERSFIELD INSIDE - ROSEDALE 001-539 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $10,376,947 SECURED VALUATION GROSS $43,781,179 HOMEOWNERS EXEMPTION $42,000 HOMEOWNERS EXEMPTION $399,000 NET $10,334,947 NET $43,382,179 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $21,020 KCWA ZN 17 DEBT 0.010638 NET $21,020 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 ROSEDALE 88E REF 0.012939 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.080212 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-545 BAKERSFIELD INSIDE - FRUITVALE TOTAL 1.080212 * SECURED VALUATION GROSS $466,568 NET $466,568 001-540 BAKERSFIELD INSIDE - FRUITVALE UNSECURED VALUATION GROSS $9,391 SECURED VALUATION GROSS $490,887 NET $9,391 NET $490,887 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $72,300 KCWA ZN 7 DEBT 0.022030 NET $72,300 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 FRTVALE SCHL BOND 0.048961 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FRTVALE SCHL BOND 0.048961 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.138264 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.138264 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-541 BAKERSFIELD INSIDE - BEARDSLEY SECURED VALUATION GROSS $22,557,829 NET $22,557,829 UNSECURED VALUATION GROSS $340,691 NET $340,691 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 67

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-546 BAKERSFIELD INSIDE - ROSEDALE 001-553 BAKERSFIELD INSIDE - FRUITVALE GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FRTVALE SCHL BOND 0.048961 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 ROSEDALE 88E REF 0.012939 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.138264 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.102242 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-554 BAKERSFIELD INSIDE - ROSEDALE SECURED VALUATION GROSS $34,679,342 001-550 BAKERSFIELD INSIDE - ROSEDALE HOMEOWNERS EXEMPTION $336,000 SECURED VALUATION GROSS $18,084,329 NET $34,343,342 HOMEOWNERS EXEMPTION $28,000 UNSECURED VALUATION GROSS $39,990 NET $18,056,329 NET $39,990 UNSECURED VALUATION GROSS $157,557 GEN LOCAL GOVT 1.000000 NET $157,557 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 ROSEDALE 88E REF 0.012939 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.080212 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-556 BAKERSFIELD INSIDE - NORRIS TOTAL 1.102242 * SECURED VALUATION GROSS $337,820 NET ASSESSED VALUE MINUS MINERAL NET $337,820 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 001-551 BAKERSFIELD INSIDE - ROSEDALE NORRIS SCH 87 B 0.012100 SECURED VALUATION GROSS $4,981,000 NORRIS SCH 87 D 0.008729 NET $4,981,000 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.088102 * ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-553 BAKERSFIELD INSIDE - FRUITVALE SECURED VALUATION GROSS $26,757 NET $26,757 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 68

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-557 BAKERSFIELD INSIDE - NORRIS 001-560 BAKERSFIELD INSIDE - NORRIS SECURED VALUATION GROSS $43,373,509 NORRIS SCH 87 B 0.012100 HOMEOWNERS EXEMPTION $868,000 NORRIS SCH 87 D 0.008729 NET $42,505,509 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $23,600 KERN HIGH 1990E 0.003768 NET $23,600 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.088102 * KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 001-561 BAKERSFIELD INSIDE - NORRIS NORRIS SCH 87 D 0.008729 SECURED VALUATION GROSS $88,504,823 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $798,000 KERN HIGH 1990E 0.003768 NET $87,706,823 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $26,100 KCCD SRID 2003A 0.009630 NET $26,100 TOTAL 1.088102 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 001-558 BAKERSFIELD INSIDE - NORRIS KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $33,386,450 NORRIS SCH 87 B 0.012100 HOMEOWNERS EXEMPTION $693,000 NORRIS SCH 87 D 0.008729 NET $32,693,450 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $13,100 KERN HIGH 1990E 0.003768 NET $13,100 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.088102 * KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 001-562 BAKERSFIELD INSIDE NORRIS SCH 87 D 0.008729 SECURED VALUATION GROSS $90,394 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $83,394 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $1,350 KCCD SRID 2003A 0.009630 NET $1,350 TOTAL 1.088102 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 001-559 BAKERSFIELD INSIDE - PANAMA BV KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $8,873,000 KCWA ZN 19 DEBT 0.014911 NET $8,873,000 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.092253 * 001-560 BAKERSFIELD INSIDE - NORRIS SECURED VALUATION GROSS $20,199,001 HOMEOWNERS EXEMPTION $483,000 NET $19,716,001 UNSECURED VALUATION GROSS $32,700 NET $32,700 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 69

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-563 BAKERSFIELD INSIDE - NORRIS 001-569 BAKERSFIELD INSIDE -GREENFIELD SECURED VALUATION GROSS $34,094,070 GREENFLD BD 90-C 0.006644 HOMEOWNERS EXEMPTION $525,000 GREENFLD 2002A 0.008552 NET $33,569,070 GREENFLD 2002B 0.008408 UNSECURED VALUATION GROSS $85,200 KHS REFUNDING 96A 0.017597 NET $85,200 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.132266 * NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 001-570 BAKERSFIELD INSIDE - ROSEDALE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $341,700 KERN HIGH 1990E 0.003768 NET $341,700 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.088102 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 001-564 BAKERSFIELD INSIDE -GREENFIELD KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $38,933 KERN HIGH 1990E 0.003768 NET $38,933 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 001-571 BAKERSFIELD INSIDE - ROSEDALE GRNFLD RFND 90-B 0.017859 SECURED VALUATION GROSS $23,261,249 GREENFLD BD 90-C 0.006644 HOMEOWNERS EXEMPTION $175,000 GREENFLD 2002A 0.008552 NET $23,086,249 GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 ROSEDALE 88E REF 0.012939 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.132266 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 001-565 BAKERSFIELD INSIDE -GREENFIELD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $5,326 TOTAL 1.080212 * NET $5,326 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 001-569 BAKERSFIELD INSIDE -GREENFIELD GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 PAGE 70

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-572 BAKERSFIELD INSIDE -GREENFIELD 001-577 BAKERFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $22,266,939 SECURED VALUATION GROSS $10,970,270 HOMEOWNERS EXEMPTION $567,000 NET $10,970,270 NET $21,699,939 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $12,500 KCWA ZN 17 DEBT 0.010638 NET $12,500 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-A 0.023530 KERN HIGH 2004A 0.010729 GRNFLD RFND 90-B 0.017859 KCCD SRID 2003A 0.009630 GREENFLD BD 90-C 0.006644 TOTAL 1.080212 * GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 001-578 BAKERFIELD INSIDE-NORRIS KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $11,239,618 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $357,000 KERN HIGH 2004A 0.010729 NET $10,882,618 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,280 TOTAL 1.132266 * NET $5,280 GEN LOCAL GOVT 1.000000 001-574 BAKERSFIELD INSIDE - NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $13,400,206 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $105,000 NORRIS SCH 87 B 0.012100 NET $13,295,206 NORRIS SCH 87 D 0.008729 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 NORRIS SCH 87 B 0.012100 KCCD SRID 2003A 0.009630 NORRIS SCH 87 D 0.008729 TOTAL 1.088102 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 001-579 BAKERFIELD INSIDE-PANAMA BV KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $30,130,136 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $469,000 TOTAL 1.088102 * NET $29,661,136 UNSECURED VALUATION GROSS $22,600 001-575 BAKERSFIELD INSIDE NET $22,600 SECURED VALUATION GROSS $565,570 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 17 DEBT 0.010638 NET $544,570 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $21,900 PANAMA SCH BD87-B 0.013209 NET $21,900 PANAMA 2002 REF 0.011771 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.092253 * BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 71

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-580 BAKERFIELD INSIDE-FAIRFAX 001-586 BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $32,942,809 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $721,000 NET $32,221,809 001-587 BAKERSFIELD INSIDE-NORRIS GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $4,600,460 KCWA ZN 7 DEBT 0.022030 NET $4,600,460 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $6,500 KCWA ZN 19 DEBT 0.014911 NET $6,500 FAIRFAX 04A 0.003106 GEN LOCAL GOVT 1.000000 FAIRFAX SCH 2000A 0.023978 KCWA ZN 17 DEBT 0.010638 FAIRFAX 2002A 0.013176 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 B 0.012100 KERN HIGH 1990E 0.003768 NORRIS SCH 87 D 0.008729 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.129563 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.088102 * TOTAL 0.002788 * 001-589 BAKERSFIELD INSIDE-GREENFIELD 001-581 BAKERFIELD INSIDE SECURED VALUATION GROSS $243,900 SECURED VALUATION GROSS $316,071 NET $243,900 NET $316,071 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 BKFLD REFND 89C&D 0.016781 GRNFLD RFND 90-B 0.017859 BKFLD SCH 93 RFD 0.024833 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.154296 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-586 BAKERSFIELD INSIDE-GREENFIELD TOTAL 0.002788 * SECURED VALUATION GROSS $3,948 NET $3,948 001-590 BAKERSFIELD INSIDE-ROSEDALE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $4,074,975 KCWA ZN 7 DEBT 0.022030 NET $4,074,975 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 ROSEDALE 88E REF 0.012939 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.080212 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.154296 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 72

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-593 BAKERSFIELD INSIDE-FAIRFAX 001-599 BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $1,020,000 KHS REFUNDING 96A 0.017597 NET $1,020,000 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 001-603 BAKERSFIELD INSIDE-ROSEDALE FAIRFAX SCH 2000A 0.023978 SECURED VALUATION GROSS $612,000 FAIRFAX 2002A 0.013176 NET $612,000 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.129563 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 001-594 BAKERSFIELD INSIDE-NORRIS SECURED VALUATION GROSS $223,824 001-604 BAKERSFIELD INSIDE-LAKESIDE NET $223,824 SECURED VALUATION GROSS $1,143,977 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 17 DEBT 0.010638 NET $1,136,977 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 B 0.012100 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 D 0.008729 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.088102 * TOTAL 1.067273 * 001-598 BAKERSFIELD INSIDE-GREENFIELD 001-605 BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $1,660,000 SECURED VALUATION GROSS $320,746 NET $1,660,000 NET $320,746 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 FRTVALE SCHL BOND 0.048961 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.138264 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.132266 * TOTAL 0.002788 * 001-599 BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $6,145,000 NET $6,145,000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 PAGE 73

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-606 BAKERSFIELD INSIDE-PANAMA BV 001-609 BAKERSFIELD INSIDE-FAIRFAX SECURED VALUATION GROSS $731,485 FAIRFAX 2002A 0.013176 NET $731,485 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.129563 * PANAMA 2002 REF 0.011771 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-801 MOB HOME EXCL WTR DEBT TOTAL 1.092253 * SECURED VALUATION GROSS $7,733,275 HOMEOWNERS EXEMPTION $1,504,401 001-607 BAKERSFIELD INSIDE-FAIRFAX NET $6,228,874 SECURED VALUATION GROSS $88,634 UNSECURED VALUATION GROSS $24,434 NET $88,634 NET $24,434 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FAIRFAX 04A 0.003106 KERN HIGH 1990E 0.003768 FAIRFAX SCH 2000A 0.023978 KERN HIGH 2004A 0.010729 FAIRFAX 2002A 0.013176 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.083338 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.129563 * NET ASSESSED VALUE MINUS MINERAL 001-803 MOB HOME EXCL WATER DEBT KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $2,231,526 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $374,573 NET $1,856,953 001-608 BAKERSFIELD INSIDE-FAIRFAX GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FAIRFAX 04A 0.003106 KERN HIGH 2004A 0.010729 FAIRFAX SCH 2000A 0.023978 KCCD SRID 2003A 0.009630 FAIRFAX 2002A 0.013176 TOTAL 1.083338 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.129563 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 001-609 BAKERSFIELD INSIDE-FAIRFAX GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 PAGE 74

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-804 MOB HOME EXCL WATER DEBT 001-818 MOB HOME EXCL WATER DEBT GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.106717 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 001-819 MOB HOME EXCL WATER DEBT TOTAL 1.083338 * SECURED VALUATION GROSS $273,166 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $53,747 KCWA IMP #4 DEBT 0.002788 NET $219,419 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 001-805 MOB HOME EXCL WTR DEBT PANAMA 2002 REF 0.011771 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.066704 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.083338 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 001-825 MOB HOME EXCL WATER DEBT TOTAL 0.002788 * SECURED VALUATION GROSS $6,109,840 HOMEOWNERS EXEMPTION $918,091 001-817 MOB HOME EXCL WATER DEBT NET $5,191,749 SECURED VALUATION GROSS $126,842 UNSECURED VALUATION GROSS $5,771 HOMEOWNERS EXEMPTION $37,003 NET $5,771 NET $89,839 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 BEARDSLEY 2000A 0.019812 PANAMA 2002 REF 0.011771 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.066704 * TOTAL 1.082336 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 001-818 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $2,101,178 HOMEOWNERS EXEMPTION $405,856 NET $1,695,322 UNSECURED VALUATION GROSS $8,816 NET $8,816 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 75

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 001-832 MOB HOME EXCL WATER DEBT 002-001 DELANO INSIDE SECURED VALUATION GROSS $322,308 DELANO UN 00A BD 0.020016 HOMEOWNERS EXEMPTION $42,000 DELANO UN 00B 0.020028 NET $280,308 DELANO UN 00C 0.019333 UNSECURED VALUATION GROSS $966 DELANO GOB 2000D 0.024018 NET $966 DELANO GOB 2000E 0.056415 GEN LOCAL GOVT 1.000000 DELANO HS BD 03A 0.096834 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.279939 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 002-002 DELANO INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $387,580 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.083338 * NET $380,580 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 DELANO RFD 92-A 0.033665 TOTAL 0.002788 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 001-846 MOB HOME EXCL WATER DEBT DELANO UN 00C 0.019333 SECURED VALUATION GROSS $20,335 DELANO GOB 2000D 0.024018 HOMEOWNERS EXEMPTION $6,630 DELANO GOB 2000E 0.056415 NET $13,705 DELANO HS BD 03A 0.096834 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.279939 * BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 002-003 DELANO INSIDE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $52,020 KERN HIGH 2004A 0.010729 NET $52,020 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.083338 * DELANO RFD 92-A 0.033665 NET ASSESSED VALUE MINUS MINERAL DELANO UN 00A BD 0.020016 KCWA IMP #4 DEBT 0.002788 DELANO UN 00B 0.020028 TOTAL 0.002788 * DELANO UN 00C 0.019333 DELANO GOB 2000D 0.024018 002-000 DELANO INSIDE DELANO GOB 2000E 0.056415 SECURED VALUATION GROSS $500,627,040 DELANO HS BD 03A 0.096834 HOMEOWNERS EXEMPTION $19,900,433 KCCD SRID 2003A 0.009630 NET $480,726,607 TOTAL 1.279939 * UNSECURED VALUATION GROSS $3,291,673 NET $3,291,673 002-004 DELANO INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,679,412 DELANO RFD 92-A 0.033665 NET $1,679,412 DELANO UN 00A BD 0.020016 GEN LOCAL GOVT 1.000000 DELANO UN 00B 0.020028 DELANO RFD 92-A 0.033665 DELANO UN 00C 0.019333 DELANO UN 00A BD 0.020016 DELANO GOB 2000D 0.024018 DELANO UN 00B 0.020028 DELANO GOB 2000E 0.056415 DELANO UN 00C 0.019333 DELANO HS BD 03A 0.096834 DELANO GOB 2000D 0.024018 KCCD SRID 2003A 0.009630 DELANO GOB 2000E 0.056415 TOTAL 1.279939 * DELANO HS BD 03A 0.096834 KCCD SRID 2003A 0.009630 002-001 DELANO INSIDE TOTAL 1.279939 * SECURED VALUATION GROSS $3,873,967 HOMEOWNERS EXEMPTION $147,000 NET $3,726,967 GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 PAGE 76

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 002-005 DELANO INSIDE 002-008 DELANO INSIDE UNSECURED VALUATION GROSS $88,200 KCCD SRID 2003A 0.009630 NET $88,200 TOTAL 1.279939 * GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 002-009 DELANO INSIDE DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $8,213,586 DELANO UN 00B 0.020028 HOMEOWNERS EXEMPTION $133,000 DELANO UN 00C 0.019333 NET $8,080,586 DELANO GOB 2000D 0.024018 UNSECURED VALUATION GROSS $50,801 DELANO GOB 2000E 0.056415 NET $50,801 DELANO HS BD 03A 0.096834 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 DELANO RFD 92-A 0.033665 TOTAL 1.279939 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 002-006 DELANO INSIDE DELANO UN 00C 0.019333 SECURED VALUATION GROSS $77,132,085 DELANO GOB 2000D 0.024018 HOMEOWNERS EXEMPTION $576,639 DELANO GOB 2000E 0.056415 NET $76,555,446 DELANO HS BD 03A 0.096834 UNSECURED VALUATION GROSS $7,655,581 KCCD SRID 2003A 0.009630 NET $7,655,581 TOTAL 1.279939 * GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 002-010 DELANO INSIDE DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $23,562 DELANO UN 00B 0.020028 NET $23,562 DELANO UN 00C 0.019333 GEN LOCAL GOVT 1.000000 DELANO GOB 2000D 0.024018 DELANO RFD 92-A 0.033665 DELANO GOB 2000E 0.056415 DELANO UN 00A BD 0.020016 DELANO HS BD 03A 0.096834 DELANO UN 00B 0.020028 KCCD SRID 2003A 0.009630 DELANO UN 00C 0.019333 TOTAL 1.279939 * DELANO GOB 2000D 0.024018 DELANO GOB 2000E 0.056415 002-007 DELANO UNION DELANO HS BD 03A 0.096834 SECURED VALUATION GROSS $68,660,200 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $2,373,000 TOTAL 1.279939 * NET $66,287,200 UNSECURED VALUATION GROSS $25,600 002-011 DELANO INSIDE NET $25,600 SECURED VALUATION GROSS $151,090 GEN LOCAL GOVT 1.000000 NET $151,090 DELANO RFD 92-A 0.033665 GEN LOCAL GOVT 1.000000 DELANO UN 00A BD 0.020016 DELANO RFD 92-A 0.033665 DELANO UN 00B 0.020028 DELANO UN 00A BD 0.020016 DELANO UN 00C 0.019333 DELANO UN 00B 0.020028 DELANO GOB 2000D 0.024018 DELANO UN 00C 0.019333 DELANO GOB 2000E 0.056415 DELANO GOB 2000D 0.024018 DELANO HS BD 03A 0.096834 DELANO GOB 2000E 0.056415 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.279939 * KCCD SRID 2003A 0.009630 TOTAL 1.279939 * 002-008 DELANO INSIDE GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 DELANO UN 00C 0.019333 DELANO GOB 2000D 0.024018 DELANO GOB 2000E 0.056415 DELANO HS BD 03A 0.096834 PAGE 77

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 002-012 DELANO INSIDE 002-016 DELANO INSIDE SECURED VALUATION GROSS $244,479 GEN LOCAL GOVT 1.000000 NET $244,479 DELANO RFD 92-A 0.033665 UNSECURED VALUATION GROSS $78,111 DELANO UN 00A BD 0.020016 NET $78,111 DELANO UN 00B 0.020028 GEN LOCAL GOVT 1.000000 DELANO UN 00C 0.019333 MCFARLAND98 RFD94 0.066471 DELANO GOB 2000D 0.024018 MCFARLAND UNF 04A 0.047002 DELANO GOB 2000E 0.056415 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.123103 * KCCD SRID 2003A 0.009630 TOTAL 1.279939 * 002-013 DELANO INSIDE SECURED VALUATION GROSS $46,891,764 002-017 DELANO INSIDE HOMEOWNERS EXEMPTION $1,092,000 GEN LOCAL GOVT 1.000000 NET $45,799,764 DELANO RFD 92-A 0.033665 UNSECURED VALUATION GROSS $25,641 DELANO UN 00A BD 0.020016 NET $25,641 DELANO UN 00B 0.020028 GEN LOCAL GOVT 1.000000 DELANO UN 00C 0.019333 DELANO RFD 92-A 0.033665 DELANO GOB 2000D 0.024018 DELANO UN 00A BD 0.020016 DELANO GOB 2000E 0.056415 DELANO UN 00B 0.020028 DELANO HS BD 03A 0.096834 DELANO UN 00C 0.019333 KCCD SRID 2003A 0.009630 DELANO GOB 2000D 0.024018 TOTAL 1.279939 * DELANO GOB 2000E 0.056415 DELANO HS BD 03A 0.096834 002-018 DELANO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $658,650 TOTAL 1.279939 * NET $658,650 GEN LOCAL GOVT 1.000000 002-014 DELANO INSIDE DELANO RFD 92-A 0.033665 GEN LOCAL GOVT 1.000000 DELANO UN 00A BD 0.020016 DELANO RFD 92-A 0.033665 DELANO UN 00B 0.020028 DELANO UN 00A BD 0.020016 DELANO UN 00C 0.019333 DELANO UN 00B 0.020028 DELANO GOB 2000D 0.024018 DELANO UN 00C 0.019333 DELANO GOB 2000E 0.056415 DELANO GOB 2000D 0.024018 DELANO HS BD 03A 0.096834 DELANO GOB 2000E 0.056415 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.279939 * KCCD SRID 2003A 0.009630 TOTAL 1.279939 * 002-019 DELANO INSIDE GEN LOCAL GOVT 1.000000 002-015 DELANO INSIDE DELANO RFD 92-A 0.033665 SECURED VALUATION GROSS $2,382,432 DELANO UN 00A BD 0.020016 NET $2,382,432 DELANO UN 00B 0.020028 GEN LOCAL GOVT 1.000000 DELANO UN 00C 0.019333 DELANO RFD 92-A 0.033665 DELANO GOB 2000D 0.024018 DELANO UN 00A BD 0.020016 DELANO GOB 2000E 0.056415 DELANO UN 00B 0.020028 DELANO HS BD 03A 0.096834 DELANO UN 00C 0.019333 KCCD SRID 2003A 0.009630 DELANO GOB 2000D 0.024018 TOTAL 1.279939 * DELANO GOB 2000E 0.056415 DELANO HS BD 03A 0.096834 KCCD SRID 2003A 0.009630 TOTAL 1.279939 * 002-016 DELANO INSIDE SECURED VALUATION GROSS $181,864 NET $181,864 PAGE 78

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 002-020 DELANO INSIDE-POND 003-002 MARICOPA UNIFIED INSIDE SECURED VALUATION GROSS $195,684 TOTAL 1.094086 * NET $195,684 GEN LOCAL GOVT 1.000000 003-003 MARICOPA UNIFIED INSIDE DELANO HS BD 03A 0.096834 SECURED VALUATION GROSS $70,028 KCCD SRID 2003A 0.009630 NET $70,028 TOTAL 1.106464 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 002-021 DELANO INSIDE KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $611,380 MARICOPA 2005A 0.063862 NET $611,380 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.094086 * DELANO RFD 92-A 0.033665 DELANO UN 00A BD 0.020016 003-004 MARICOPA UNIFIED INSIDE DELANO UN 00B 0.020028 SECURED VALUATION GROSS $787,558 DELANO UN 00C 0.019333 HOMEOWNERS EXEMPTION $21,000 DELANO GOB 2000D 0.024018 NET $766,558 DELANO GOB 2000E 0.056415 GEN LOCAL GOVT 1.000000 DELANO HS BD 03A 0.096834 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 18 DEBT 0.004030 TOTAL 1.279939 * MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 003-000 MARICOPA UNIFIED INSIDE TOTAL 1.094086 * SECURED VALUATION GROSS $18,466,812 HOMEOWNERS EXEMPTION $1,144,465 003-005 MARICOPA UNIFIED INSIDE NET $17,322,347 SECURED VALUATION GROSS $389 UNSECURED VALUATION GROSS $2,584,770 NET $389 HOMEOWNERS EXEMPTION $19,556 GEN LOCAL GOVT 1.000000 NET $2,565,214 MARICOPA 2005A 0.063862 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.079418 * KCWA ZN 18 DEBT 0.004030 MARICOPA 2005A 0.063862 004-001 TAFT INSIDE WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $185,363,895 TOTAL 1.094086 * HOMEOWNERS EXEMPTION $7,227,649 NET $178,136,246 003-001 MARICOPA UNIFIED INSIDE UNSECURED VALUATION GROSS $4,521,336 SECURED VALUATION GROSS $665,582 NET $4,521,336 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $658,582 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $5,577 KCWA ZN 18 DEBT 0.004030 NET $5,577 TAFT 2001A BOND 0.034506 GEN LOCAL GOVT 1.000000 TAFT 2005A BOND 0.014432 KCWA ZN 17 DEBT 0.010638 WKERN COM COL 04A 0.015556 KCWA ZN 18 DEBT 0.004030 TOTAL 1.079162 * MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 TOTAL 1.094086 * 003-002 MARICOPA UNIFIED INSIDE SECURED VALUATION GROSS $32,907 NET $32,907 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 PAGE 79

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 004-002 TAFT INSIDE 004-006 TAFT INSIDE SECURED VALUATION GROSS $2,024,237 TAFT 2001A BOND 0.034506 HOMEOWNERS EXEMPTION $35,000 TAFT 2005A BOND 0.014432 NET $1,989,237 WKERN COM COL 04A 0.015556 UNSECURED VALUATION GROSS $14,700 TOTAL 1.079162 * NET $14,700 GEN LOCAL GOVT 1.000000 004-007 TAFT INSIDE KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 TAFT 2001A BOND 0.034506 KCWA ZN 18 DEBT 0.004030 TAFT 2005A BOND 0.014432 TAFT 2001A BOND 0.034506 WKERN COM COL 04A 0.015556 TAFT 2005A BOND 0.014432 TOTAL 1.079162 * WKERN COM COL 04A 0.015556 TOTAL 1.079162 * 004-003 TAFT INSIDE SECURED VALUATION GROSS $3,033 004-008 TAFT INSIDE NET $3,033 SECURED VALUATION GROSS $6,936,510 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 17 DEBT 0.010638 NET $6,915,510 KCWA ZN 18 DEBT 0.004030 UNSECURED VALUATION GROSS $1,467,681 TAFT 2001A BOND 0.034506 NET $1,467,681 TAFT 2005A BOND 0.014432 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.079162 * KCWA ZN 18 DEBT 0.004030 TAFT 2001A BOND 0.034506 004-004 TAFT INSIDE TAFT 2005A BOND 0.014432 SECURED VALUATION GROSS $433,611 WKERN COM COL 04A 0.015556 NET $433,611 TOTAL 1.079162 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 004-009 TAFT INSIDE KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $59,557 TAFT 2001A BOND 0.034506 NET $59,557 TAFT 2005A BOND 0.014432 UNSECURED VALUATION GROSS $4,763 WKERN COM COL 04A 0.015556 NET $4,763 TOTAL 1.079162 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 004-005 TAFT INSIDE KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $5,000 TAFT 2001A BOND 0.034506 NET $5,000 TAFT 2005A BOND 0.014432 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.079162 * KCWA ZN 18 DEBT 0.004030 TAFT 2001A BOND 0.034506 004-010 TAFT INSIDE TAFT 2005A BOND 0.014432 SECURED VALUATION GROSS $422,890 WKERN COM COL 04A 0.015556 NET $422,890 TOTAL 1.079162 * UNSECURED VALUATION GROSS $64,284 NET $64,284 004-006 TAFT INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $12,401,000 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $41,164 KCWA ZN 18 DEBT 0.004030 NET $12,359,836 TAFT 2001A BOND 0.034506 UNSECURED VALUATION GROSS $6,691,385 TAFT 2005A BOND 0.014432 HOMEOWNERS EXEMPTION $28,313 WKERN COM COL 04A 0.015556 NET $6,663,072 TOTAL 1.079162 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 PAGE 80

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 004-011 TAFT INSIDE SECURED VALUATION GROSS $17,036,170 004-801 MOB HOME EXCL WATER DEBT NET $17,036,170 SECURED VALUATION GROSS $1,870,195 UNSECURED VALUATION GROSS $875,102 HOMEOWNERS EXEMPTION $288,466 NET $875,102 NET $1,581,729 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $8,800 KCWA ZN 17 DEBT 0.010638 NET $8,800 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.079162 * TOTAL 1.064494 * 004-012 TAFT INSIDE 005-000 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $974,553 SECURED VALUATION GROSS $12,595,795 HOMEOWNERS EXEMPTION $7,000 NET $12,595,795 NET $967,553 UNSECURED VALUATION GROSS $1,350,792 GEN LOCAL GOVT 1.000000 NET $1,350,792 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 TEH VLY HL CR 04A 0.035246 TAFT 2001A BOND 0.034506 TEH-CUM ST PYMNT 0.101195 TAFT 2005A BOND 0.014432 KCWA ZN 17 DEBT 0.010638 WKERN COM COL 04A 0.015556 TEHACHAPI UNF 99A 0.015251 TOTAL 1.079162 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 004-013 TAFT INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $3,076,968 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $98,000 NET $2,978,968 005-001 TEHACHAPI UNIFIED INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $13,153,265 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $455,000 KCWA ZN 18 DEBT 0.004030 NET $12,698,265 TAFT 2001A BOND 0.034506 UNSECURED VALUATION GROSS $1,927,824 TAFT 2005A BOND 0.014432 NET $1,927,824 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.079162 * TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 004-014 TAFT INSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $145,645 TEHACHAPI UNF 99A 0.015251 NET $145,645 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.214695 * TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 TOTAL 1.090043 * 004-015 TAFT INSIDE SECURED VALUATION GROSS $2,012,277 HOMEOWNERS EXEMPTION $70,000 NET $1,942,277 GEN LOCAL GOVT 1.000000 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 TOTAL 1.064494 * PAGE 81

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-002 TEHACHAPI UNIFIED INSIDE 005-005 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $89,379,271 TEHACHAPI UNF 99C 0.026510 HOMEOWNERS EXEMPTION $3,101,000 KCCD SRID 2003A 0.009630 NET $86,278,271 TOTAL 1.214695 * UNSECURED VALUATION GROSS $255,721 NET $255,721 005-006 TEHACHAPI UNIFIED INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $3,546,723 TEH VLY HL CR 04A 0.035246 NET $3,546,723 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 005-003 TEHACHAPI UNIFIED INSIDE TOTAL 1.214695 * SECURED VALUATION GROSS $22,827,502 HOMEOWNERS EXEMPTION $693,800 005-008 TEHACHAPI UNIFIED INSIDE NET $22,133,702 SECURED VALUATION GROSS $599,665 UNSECURED VALUATION GROSS $3,244,080 NET $599,665 NET $3,244,080 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-009 TEHACHAPI UNIFIED INSIDE 005-004 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $25,500 SECURED VALUATION GROSS $809,998 NET $25,500 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $802,998 TEH VLY HL CR 04A 0.035246 UNSECURED VALUATION GROSS $258,470 TEH-CUM ST PYMNT 0.101195 NET $258,470 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.214695 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 005-005 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $317,351 NET $317,351 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 PAGE 82

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-010 TEHACHAPI UNIFIED INSIDE 005-014 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $1,725,367 SECURED VALUATION GROSS $386,875 NET $1,725,367 NET $386,875 UNSECURED VALUATION GROSS $132,910 GEN LOCAL GOVT 1.000000 NET $132,910 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99A 0.015251 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.214695 * KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 005-015 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $12,678,936 005-011 TEHACHAPI UNIFIED INSIDE HOMEOWNERS EXEMPTION $371,000 SECURED VALUATION GROSS $1,419,390 NET $12,307,936 NET $1,419,390 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,757 TEH VLY HL CR 04A 0.035246 NET $2,757 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 005-016 TEHACHAPI UNIFIED INSIDE TOTAL 1.214695 * SECURED VALUATION GROSS $3,005,384 HOMEOWNERS EXEMPTION $119,000 005-012 TEHACHAPI UNIFIED INSIDE NET $2,886,384 SECURED VALUATION GROSS $181,950 GEN LOCAL GOVT 1.000000 NET $181,950 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99A 0.015251 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.214695 * KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 005-017 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $6,091,585 005-013 TEHACHAPI UNIFIED INSIDE NET $6,091,585 SECURED VALUATION GROSS $91,482 UNSECURED VALUATION GROSS $62,080 NET $91,482 NET $62,080 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * PAGE 83

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-018 TEHACHAPI UNIFIED INSIDE 005-022 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $556,829 NET $2,425,999 NET $556,829 UNSECURED VALUATION GROSS $5,400 UNSECURED VALUATION GROSS $5,630 NET $5,400 NET $5,630 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-023 TEHACHAPI UNIFIED INSIDE 005-019 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $2,867,291 SECURED VALUATION GROSS $363,894 HOMEOWNERS EXEMPTION $14,000 NET $363,894 NET $2,853,291 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-020 TEHACHAPI UNIFIED INSIDE 005-024 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $29,839 SECURED VALUATION GROSS $5,973,637 NET $29,839 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $5,966,637 TEH VLY HL CR 04A 0.035246 UNSECURED VALUATION GROSS $426,968 TEH-CUM ST PYMNT 0.101195 NET $426,968 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.214695 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 005-021 TEHACHAPI UNIFIED INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $424,564 TOTAL 1.214695 * NET $424,564 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 005-022 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $2,460,999 HOMEOWNERS EXEMPTION $35,000 PAGE 84

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-025 TEHACHAPI UNIFIED INSIDE 005-029 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $72,045 SECURED VALUATION GROSS $11,129 HOMEOWNERS EXEMPTION $7,000 NET $11,129 NET $65,045 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-030 TEHACHAPI UNIFIED INSIDE 005-026 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $328,237 SECURED VALUATION GROSS $11,732 NET $328,237 NET $11,732 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-031 TEHACHAPI UNIFIED INSIDE 005-027 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $85,712 SECURED VALUATION GROSS $500,316 NET $85,712 NET $500,316 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-032 TEHACHAPI UNIFIED INSIDE 005-028 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $23,165 SECURED VALUATION GROSS $1,175,908 NET $23,165 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $1,168,908 TEH VLY HL CR 04A 0.035246 UNSECURED VALUATION GROSS $11,539 TEH-CUM ST PYMNT 0.101195 NET $11,539 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.214695 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * PAGE 85

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-033 TEHACHAPI INSIDE 005-037 TEHACHAPI INSIDE SECURED VALUATION GROSS $1,121,088 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 TEH VLY HL CR 04A 0.035246 NET $1,114,088 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 005-038 TEHACHAPI INSIDE TOTAL 1.214695 * SECURED VALUATION GROSS $27,164 NET $27,164 005-034 TEHACHAPI INSIDE GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $36,134 TEH VLY HL CR 04A 0.035246 NET $36,134 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 005-039 TEHACHAPI UNIFIED INSIDE TOTAL 1.214695 * SECURED VALUATION GROSS $375,000 NET $375,000 005-035 TEHACHAPI INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $433,500 TEH VLY HL CR 04A 0.035246 NET $433,500 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 005-040 TEHACHAPI UNIFIED INSIDE TOTAL 1.214695 * SECURED VALUATION GROSS $18,838,635 HOMEOWNERS EXEMPTION $434,000 005-036 TEHACHAPI INSIDE NET $18,404,635 SECURED VALUATION GROSS $414,801 UNSECURED VALUATION GROSS $1,268,742 NET $414,801 HOMEOWNERS EXEMPTION $1,776 GEN LOCAL GOVT 1.000000 NET $1,266,966 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99A 0.015251 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.214695 * KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 005-037 TEHACHAPI INSIDE SECURED VALUATION GROSS $3,013,908 HOMEOWNERS EXEMPTION $231,000 NET $2,782,908 PAGE 86

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-041 TEHACHAPI UNIFIED INSIDE 005-044 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $35,891,152 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $1,377,600 NET $34,513,552 005-045 TEHACHAPI UNIFIED INSIDE UNSECURED VALUATION GROSS $1,319,713 SECURED VALUATION GROSS $1,742,901 NET $1,319,713 NET $1,742,901 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-042 TEHACHAPI UNIFIED INSIDE 005-046 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $13,540,904 SECURED VALUATION GROSS $1,651,114 HOMEOWNERS EXEMPTION $231,000 NET $1,651,114 NET $13,309,904 UNSECURED VALUATION GROSS $837,569 UNSECURED VALUATION GROSS $841,911 NET $837,569 NET $841,911 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-047 TEHACHAPI UNIFIED INSIDE 005-043 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $188,019 SECURED VALUATION GROSS $3,584,778 NET $188,019 HOMEOWNERS EXEMPTION $140,000 UNSECURED VALUATION GROSS $31,642 NET $3,444,778 NET $31,642 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.214695 * 005-044 TEHACHAPI UNIFIED INSIDE SECURED VALUATION GROSS $5,609 NET $5,609 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 PAGE 87

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 005-803 MOB HOME EXCL WATER DEBT 006-002 RICHLAND INSIDE SECURED VALUATION GROSS $38,067 SECURED VALUATION GROSS $3,298,565 HOMEOWNERS EXEMPTION $5,100 HOMEOWNERS EXEMPTION $35,000 NET $32,967 NET $3,263,565 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $342,227 TEH VLY HL CR 04A 0.035246 NET $342,227 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 RICHLAND 2004A 0.010818 TEHACHAPI UNF 99C 0.026510 RICHLAND 2002A 0.035431 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.102862 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 005-840 MOB HOME EXCL WATER DEBT KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $2,080,669 TOTAL 1.087973 * HOMEOWNERS EXEMPTION $403,600 LAND ONLY NET $1,677,069 SHAFTER-WASCO IRR 0.312500 GEN LOCAL GOVT 1.000000 TOTAL 0.312500 * TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 006-003 RICHLAND INSIDE TEHACHAPI UNF 99B 0.016225 SECURED VALUATION GROSS $621,908 TEHACHAPI UNF 99C 0.026510 NET $621,908 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $115,110 TOTAL 1.102862 * NET $115,110 GEN LOCAL GOVT 1.000000 006-000 RICHLAND INSIDE RICHLAND 2004A 0.010818 UNSECURED VALUATION GROSS $40,844 RICHLAND 2002A 0.035431 NET $40,844 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 RICHLAND 2004A 0.010818 KERN HIGH 2004A 0.010729 RICHLAND 2002A 0.035431 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.087973 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 006-004 RICHLAND INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $32,220 TOTAL 1.087973 * NET $32,220 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 RICHLAND 2004A 0.010818 TOTAL 0.312500 * RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 006-001 RICHLAND INSIDE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $82,754,138 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $4,063,832 KCCD SRID 2003A 0.009630 NET $78,690,306 TOTAL 1.087973 * UNSECURED VALUATION GROSS $1,817,384 NET $1,817,384 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * PAGE 88

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-005 RICHLAND INSIDE 006-009 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 TOTAL 1.087973 * RICHLAND 2004A 0.010818 LAND ONLY RICHLAND 2002A 0.035431 SHAFTER-WASCO IRR 0.312500 KHS REFUNDING 96A 0.017597 TOTAL 0.312500 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 006-010 RICHLAND INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $9,753,942 TOTAL 1.087973 * HOMEOWNERS EXEMPTION $329,000 LAND ONLY NET $9,424,942 SHAFTER-WASCO IRR 0.312500 UNSECURED VALUATION GROSS $20,958 TOTAL 0.312500 * NET $20,958 GEN LOCAL GOVT 1.000000 006-007 RICHLAND INSIDE RICHLAND 2004A 0.010818 SECURED VALUATION GROSS $13,531,538 RICHLAND 2002A 0.035431 HOMEOWNERS EXEMPTION $462,000 KHS REFUNDING 96A 0.017597 NET $13,069,538 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 LAND ONLY KERN HIGH 1990E 0.003768 SHAFTER-WASCO IRR 0.312500 KERN HIGH 2004A 0.010729 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.087973 * 006-011 RICHLAND INSIDE LAND ONLY UNSECURED VALUATION GROSS $38,406 SHAFTER-WASCO IRR 0.312500 NET $38,406 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 006-008 RICHLAND INSIDE RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $187,271 KHS REFUNDING 96A 0.017597 NET $187,271 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 LAND ONLY KERN HIGH 1990E 0.003768 SHAFTER-WASCO IRR 0.312500 KERN HIGH 2004A 0.010729 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.087973 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 006-009 RICHLAND INSIDE SECURED VALUATION GROSS $5,855,825 HOMEOWNERS EXEMPTION $189,000 NET $5,666,825 UNSECURED VALUATION GROSS $3,200 NET $3,200 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 89

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-012 RICHLAND INSIDE 006-016 RICHLAND INSIDE SECURED VALUATION GROSS $5,870,074 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $140,000 RICHLAND 2004A 0.010818 NET $5,730,074 RICHLAND 2002A 0.035431 UNSECURED VALUATION GROSS $15,800 KHS REFUNDING 96A 0.017597 NET $15,800 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 LAND ONLY KERN HIGH 1990E 0.003768 SHAFTER-WASCO IRR 0.312500 KERN HIGH 2004A 0.010729 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.087973 * 006-018 RICHLAND INSIDE LAND ONLY SECURED VALUATION GROSS $1,000,021 SHAFTER-WASCO IRR 0.312500 NET $1,000,021 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 006-013 RICHLAND INSIDE RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $218,901 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $211,901 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $26,342 KCCD SRID 2003A 0.009630 NET $26,342 TOTAL 1.087973 * GEN LOCAL GOVT 1.000000 LAND ONLY RICHLAND 2004A 0.010818 SHAFTER-WASCO IRR 0.312500 RICHLAND 2002A 0.035431 TOTAL 0.312500 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 006-019 RICHLAND INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $7,108,633 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $397,600 TOTAL 1.087973 * NET $6,711,033 LAND ONLY UNSECURED VALUATION GROSS $93,904 SHAFTER-WASCO IRR 0.312500 NET $93,904 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 006-015 RICHLAND INSIDE RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $37,424,736 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $2,604,003 KERN HIGH 1990E 0.003768 NET $34,820,733 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $3,517,228 KCCD SRID 2003A 0.009630 NET $3,517,228 TOTAL 1.087973 * GEN LOCAL GOVT 1.000000 LAND ONLY RICHLAND 2004A 0.010818 SHAFTER-WASCO IRR 0.312500 RICHLAND 2002A 0.035431 TOTAL 0.312500 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 006-016 RICHLAND INSIDE SECURED VALUATION GROSS $541,291 NET $541,291 PAGE 90

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-020 RICHLAND INSIDE 006-025 RICHLAND INSIDE SECURED VALUATION GROSS $29,206 SECURED VALUATION GROSS $16,049 NET $29,206 NET $16,049 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * TOTAL 1.087973 * LAND ONLY SHAFTER-WASCO IRR 0.312500 006-026 RICHLAND INSIDE TOTAL 0.312500 * SECURED VALUATION GROSS $8,525,670 HOMEOWNERS EXEMPTION $459,540 006-021 RICHLAND INSIDE NET $8,066,130 SECURED VALUATION GROSS $66,606 UNSECURED VALUATION GROSS $42,832 NET $66,606 NET $42,832 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * TOTAL 1.087973 * LAND ONLY LAND ONLY SHAFTER-WASCO IRR 0.312500 SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * TOTAL 0.312500 * 006-023 RICHLAND INSIDE 006-027 RICHLAND INSIDE SECURED VALUATION GROSS $79,733 SECURED VALUATION GROSS $2,445,182 NET $79,733 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $2,438,182 RICHLAND 2004A 0.010818 UNSECURED VALUATION GROSS $446,461 RICHLAND 2002A 0.035431 NET $446,461 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 RICHLAND 2004A 0.010818 KERN HIGH 2004A 0.010729 RICHLAND 2002A 0.035431 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.087973 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 006-024 RICHLAND INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $121,735 TOTAL 1.087973 * NET $121,735 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 RICHLAND 2004A 0.010818 TOTAL 0.312500 * RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * PAGE 91

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-028 RICHLAND INSIDE - RIO BRAVO GR 006-032 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 NET $13,972,407 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $275,661 KCWA ZN 19 DEBT 0.014911 NET $275,661 RIOBRV-GRLY RF96A 0.021137 GEN LOCAL GOVT 1.000000 RIOBRV-GRLY 1994B 0.016644 RICHLAND 2004A 0.010818 KHS REFUNDING 96A 0.017597 RICHLAND 2002A 0.035431 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.105054 * KCCD SRID 2003A 0.009630 TOTAL 1.087973 * 006-029 RICHLAND INSIDE LAND ONLY SECURED VALUATION GROSS $2,684,580 SHAFTER-WASCO IRR 0.312500 NET $2,684,580 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 006-033 RICHLAND INSIDE RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $2,038,433 KHS REFUNDING 96A 0.017597 NET $2,038,433 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 006-030 RICHLAND INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $55,436,266 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $791,000 TOTAL 1.087973 * NET $54,645,266 UNSECURED VALUATION GROSS $692,773 006-034 RICHLAND INSIDE NET $692,773 SECURED VALUATION GROSS $1 GEN LOCAL GOVT 1.000000 NET $1 RICHLAND 2004A 0.010818 GEN LOCAL GOVT 1.000000 RICHLAND 2002A 0.035431 RICHLAND 2004A 0.010818 KHS REFUNDING 96A 0.017597 RICHLAND 2002A 0.035431 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.087973 * KCCD SRID 2003A 0.009630 LAND ONLY TOTAL 1.087973 * SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 006-035 RICHLAND INSIDE SECURED VALUATION GROSS $16,811,170 006-031 RICHLAND INSIDE NET $16,811,170 SECURED VALUATION GROSS $73,907 UNSECURED VALUATION GROSS $11,242,516 NET $73,907 HOMEOWNERS EXEMPTION $16,200 GEN LOCAL GOVT 1.000000 NET $11,226,316 RICHLAND 2004A 0.010818 GEN LOCAL GOVT 1.000000 RICHLAND 2002A 0.035431 RICHLAND 2004A 0.010818 KHS REFUNDING 96A 0.017597 RICHLAND 2002A 0.035431 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.087973 * KCCD SRID 2003A 0.009630 TOTAL 1.087973 * 006-032 RICHLAND INSIDE SECURED VALUATION GROSS $14,056,407 HOMEOWNERS EXEMPTION $84,000 PAGE 92

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-036 RICHLAND INSIDE 006-041 RICHLAND INSIDE SECURED VALUATION GROSS $24,138,327 NET $424,528 NET $24,138,327 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,014 KCWA ZN 17 DEBT 0.010638 NET $1,014 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.113522 * TOTAL 1.087973 * 006-042 RICHLAND INSIDE - RIO BRAVO GR 006-037 RICHLAND INSIDE SECURED VALUATION GROSS $4,898,794 SECURED VALUATION GROSS $13,326,072 NET $4,898,794 NET $13,326,072 UNSECURED VALUATION GROSS $403,386 GEN LOCAL GOVT 1.000000 NET $403,386 RICHLAND 2004A 0.010818 GEN LOCAL GOVT 1.000000 RICHLAND 2002A 0.035431 RIOBRV-GRLY RF96A 0.021137 KHS REFUNDING 96A 0.017597 RIOBRV-GRLY 1994B 0.016644 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.087973 * KCCD SRID 2003A 0.009630 TOTAL 1.079505 * 006-039 RICHLAND INSIDE SECURED VALUATION GROSS $1,246,381 006-043 RICHLAND INSIDE - RIO BRAVO GR NET $1,246,381 SECURED VALUATION GROSS $1,111,428 GEN LOCAL GOVT 1.000000 NET $1,111,428 RICHLAND 2004A 0.010818 UNSECURED VALUATION GROSS $266,171 RICHLAND 2002A 0.035431 NET $266,171 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 RIOBRV-GRLY RF96A 0.021137 TOTAL 1.087973 * RIOBRV-GRLY 1994B 0.016644 LAND ONLY KHS REFUNDING 96A 0.017597 SHAFTER-WASCO IRR 0.312500 KERN HIGH 1990E 0.003768 TOTAL 0.312500 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 006-040 RICHLAND INSIDE TOTAL 1.105054 * SECURED VALUATION GROSS $2,358,052 NET $2,358,052 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.113522 * 006-041 RICHLAND INSIDE SECURED VALUATION GROSS $424,528 PAGE 93

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-044 RICHLAND INSIDE - RIO BRAVO GR 006-050 RICHLAND INSIDE SECURED VALUATION GROSS $339,857 RICHLAND 2004A 0.010818 NET $339,857 RICHLAND 2002A 0.035431 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 RIOBRV-GRLY RF96A 0.021137 KCCD SRID 2003A 0.009630 RIOBRV-GRLY 1994B 0.016644 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 LAND ONLY KERN HIGH 1990E 0.003768 SHAFTER-WASCO IRR 0.312500 KERN HIGH 2004A 0.010729 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.105054 * 006-051 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 006-045 RICHLAND INSIDE - ROSEDALE RICHLAND 2004A 0.010818 SECURED VALUATION GROSS $419,641 RICHLAND 2002A 0.035431 NET $419,641 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 006-052 RICHLAND INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $303,370 KCCD SRID 2003A 0.009630 NET $303,370 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 006-046 RICHLAND INSIDE - ROSEDALE RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $104,066,303 KHS REFUNDING 96A 0.017597 NET $104,066,303 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $442,359 KERN HIGH 2004A 0.010729 NET $442,359 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.087973 * ROSEDALE 88E REF 0.012939 LAND ONLY KHS REFUNDING 96A 0.017597 SHAFTER-WASCO IRR 0.312500 KERN HIGH 1990E 0.003768 TOTAL 0.312500 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 006-053 RICHLAND INSIDE TOTAL 1.054663 * SECURED VALUATION GROSS $65,790 NET $65,790 006-048 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $500,000 RICHLAND 2004A 0.010818 NET $500,000 RICHLAND 2002A 0.035431 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 RICHLAND 2004A 0.010818 KERN HIGH 1990E 0.003768 RICHLAND 2002A 0.035431 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.087973 * KERN HIGH 2004A 0.010729 LAND ONLY KCCD SRID 2003A 0.009630 SHAFTER-WASCO IRR 0.312500 TOTAL 1.087973 * TOTAL 0.312500 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 006-050 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 PAGE 94

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 006-054 RICHLAND INSIDE 007-003 WASCO INSIDE SECURED VALUATION GROSS $2,279,151 NET $2,342,358 NET $2,279,151 UNSECURED VALUATION GROSS $742,807 UNSECURED VALUATION GROSS $3,000,910 NET $742,807 NET $3,000,910 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.044488 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 007-004 WASCO INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $276,092 KCCD SRID 2003A 0.009630 NET $276,092 TOTAL 1.087973 * UNSECURED VALUATION GROSS $1,434,312 NET $1,434,312 006-055 RICHLAND INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $96,936 WASCO UN 2001A 0.034858 NET $96,936 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.044488 * RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 007-005 WASCO INSIDE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $49,137,747 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $2,191,234 KERN HIGH 2004A 0.010729 NET $46,946,513 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $436,290 TOTAL 1.087973 * NET $436,290 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-001 WASCO INSIDE LAND ONLY SECURED VALUATION GROSS $71,015,472 SHAFTER-WASCO IRR 0.312500 HOMEOWNERS EXEMPTION $3,727,765 TOTAL 0.312500 * NET $67,287,707 UNSECURED VALUATION GROSS $1,685,166 007-006 WASCO INSIDE NET $1,685,166 SECURED VALUATION GROSS $98,517,272 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $3,031,000 WASCO UN 2001A 0.034858 NET $95,486,272 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $1,510,052 TOTAL 1.044488 * NET $1,510,052 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-002 WASCO INSIDE LAND ONLY SECURED VALUATION GROSS $3,787,461 SHAFTER-WASCO IRR 0.312500 HOMEOWNERS EXEMPTION $140,000 TOTAL 0.312500 * NET $3,647,461 GEN LOCAL GOVT 1.000000 007-008 WASCO INSIDE WASCO UN 2001A 0.034858 SECURED VALUATION GROSS $11,130 KCCD SRID 2003A 0.009630 NET $11,130 TOTAL 1.044488 * GEN LOCAL GOVT 1.000000 LAND ONLY WASCO UN 2001A 0.034858 SHAFTER-WASCO IRR 0.312500 KCCD SRID 2003A 0.009630 TOTAL 0.312500 * TOTAL 1.044488 * 007-003 WASCO INSIDE SECURED VALUATION GROSS $2,342,358 PAGE 95

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 007-009 WASCO INSIDE 007-014 WASCO INSIDE SECURED VALUATION GROSS $567,845 WASCO UN 2001A 0.034858 NET $567,845 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $351,480 TOTAL 1.044488 * NET $351,480 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-015 WASCO INSIDE LAND ONLY SECURED VALUATION GROSS $203,990 SHAFTER-WASCO IRR 0.312500 NET $203,990 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-010 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $16,453 TOTAL 1.044488 * NET $16,453 LAND ONLY UNSECURED VALUATION GROSS $243,373 SHAFTER-WASCO IRR 0.312500 NET $243,373 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-017 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $647 TOTAL 1.044488 * NET $647 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-011 WASCO INSIDE LAND ONLY SECURED VALUATION GROSS $48,190 SHAFTER-WASCO IRR 0.312500 NET $48,190 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-018 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $32,594,963 TOTAL 1.044488 * HOMEOWNERS EXEMPTION $2,026,612 NET $30,568,351 007-012 WASCO INSIDE UNSECURED VALUATION GROSS $5,685,702 SECURED VALUATION GROSS $126,124 NET $5,685,702 NET $126,124 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.044488 * TOTAL 1.044488 * LAND ONLY LAND ONLY SHAFTER-WASCO IRR 0.312500 SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * TOTAL 0.312500 * 007-013 WASCO INSIDE SECURED VALUATION GROSS $318,616 NET $318,616 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-014 WASCO INSIDE SECURED VALUATION GROSS $152,269 NET $152,269 GEN LOCAL GOVT 1.000000 PAGE 96

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 007-019 WASCO INSIDE 007-024 WASCO INSIDE SECURED VALUATION GROSS $4,912,619 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $525,485 TOTAL 1.044488 * NET $4,387,134 UNSECURED VALUATION GROSS $27,397 007-025 WASCO INSIDE NET $27,397 SECURED VALUATION GROSS $5,765 GEN LOCAL GOVT 1.000000 NET $5,765 WASCO UN 2001A 0.034858 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 WASCO UN 2001A 0.034858 TOTAL 1.044488 * KCCD SRID 2003A 0.009630 LAND ONLY TOTAL 1.044488 * SHAFTER-WASCO IRR 0.312500 LAND ONLY TOTAL 0.312500 * SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 007-020 WASCO INSIDE SECURED VALUATION GROSS $1,483,455 007-028 WASCO INSIDE NET $1,483,455 SECURED VALUATION GROSS $194 UNSECURED VALUATION GROSS $74,553 NET $194 NET $74,553 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.044488 * TOTAL 1.044488 * LAND ONLY LAND ONLY SHAFTER-WASCO IRR 0.312500 SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * TOTAL 0.312500 * 007-029 WASCO INSIDE 007-021 WASCO INSIDE SECURED VALUATION GROSS $1,759,094 SECURED VALUATION GROSS $1,025,253 NET $1,759,094 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $1,018,253 WASCO UN 2001A 0.034858 UNSECURED VALUATION GROSS $106,276 KCCD SRID 2003A 0.009630 NET $106,276 TOTAL 1.044488 * GEN LOCAL GOVT 1.000000 LAND ONLY WASCO UN 2001A 0.034858 SHAFTER-WASCO IRR 0.312500 KCCD SRID 2003A 0.009630 TOTAL 0.312500 * TOTAL 1.044488 * LAND ONLY 007-030 WASCO INSIDE SHAFTER-WASCO IRR 0.312500 SECURED VALUATION GROSS $595,475 TOTAL 0.312500 * NET $595,475 GEN LOCAL GOVT 1.000000 007-022 WASCO INSIDE WASCO UN 2001A 0.034858 SECURED VALUATION GROSS $1,275 KCCD SRID 2003A 0.009630 NET $1,275 TOTAL 1.044488 * GEN LOCAL GOVT 1.000000 LAND ONLY WASCO UN 2001A 0.034858 SHAFTER-WASCO IRR 0.312500 KCCD SRID 2003A 0.009630 TOTAL 0.312500 * TOTAL 1.044488 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 007-024 WASCO INSIDE SECURED VALUATION GROSS $77,724 NET $77,724 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 PAGE 97

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 007-031 WASCO INSIDE 007-037 WASCO INSIDE SECURED VALUATION GROSS $2,086,227 GEN LOCAL GOVT 1.000000 NET $2,086,227 WASCO UN 2001A 0.034858 UNSECURED VALUATION GROSS $153,507 KCCD SRID 2003A 0.009630 NET $153,507 TOTAL 1.044488 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-038 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $847,406 TOTAL 1.044488 * NET $847,406 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-033 WASCO INSIDE LAND ONLY UNSECURED VALUATION GROSS $599,164 SHAFTER-WASCO IRR 0.312500 NET $599,164 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 007-039 WASCO INSIDE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $285,753 WASCO UN 2001A 0.034858 HOMEOWNERS EXEMPTION $7,000 KCCD SRID 2003A 0.009630 NET $278,753 TOTAL 1.070037 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-034 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $3,758 TOTAL 1.044488 * NET $3,758 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-040 WASCO INSIDE LAND ONLY SECURED VALUATION GROSS $349,684 SHAFTER-WASCO IRR 0.312500 NET $349,684 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 007-035 WASCO INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,255,403 TOTAL 1.044488 * NET $1,255,403 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 WASCO UN 2001A 0.034858 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.044488 * 007-042 WASCO LAND ONLY SECURED VALUATION GROSS $426,119 SHAFTER-WASCO IRR 0.312500 HOMEOWNERS EXEMPTION $7,000 TOTAL 0.312500 * NET $419,119 GEN LOCAL GOVT 1.000000 007-036 WASCO INSIDE WASCO UN 2001A 0.034858 SECURED VALUATION GROSS $12,092 KCCD SRID 2003A 0.009630 NET $12,092 TOTAL 1.044488 * GEN LOCAL GOVT 1.000000 LAND ONLY WASCO UN 2001A 0.034858 SHAFTER-WASCO IRR 0.312500 KCCD SRID 2003A 0.009630 TOTAL 0.312500 * TOTAL 1.044488 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * PAGE 98

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 007-043 WASCO 007-048 WASCO INSIDE SECURED VALUATION GROSS $13,865,938 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $588,000 WASCO UN 2001A 0.034858 NET $13,277,938 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.044488 * WASCO UN 2001A 0.034858 LAND ONLY KCCD SRID 2003A 0.009630 SHAFTER-WASCO IRR 0.312500 TOTAL 1.044488 * TOTAL 0.312500 * LAND ONLY SHAFTER-WASCO IRR 0.312500 008-001 MCFARLAND INSIDE TOTAL 0.312500 * SECURED VALUATION GROSS $177,028,624 HOMEOWNERS EXEMPTION $5,792,095 007-044 WASCO INSIDE NET $171,236,529 SECURED VALUATION GROSS $14,844,847 UNSECURED VALUATION GROSS $2,335,036 HOMEOWNERS EXEMPTION $609,000 NET $2,335,036 NET $14,235,847 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 WASCO UN 2001A 0.034858 MCFARLAND UNF 04A 0.047002 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.044488 * TOTAL 1.123103 * LAND ONLY SHAFTER-WASCO IRR 0.312500 008-002 MCFARLAND INSIDE TOTAL 0.312500 * SECURED VALUATION GROSS $3,807,759 HOMEOWNERS EXEMPTION $266,000 007-045 WASCO INSIDE NET $3,541,759 SECURED VALUATION GROSS $323,516 GEN LOCAL GOVT 1.000000 NET $323,516 MCFARLAND98 RFD94 0.066471 GEN LOCAL GOVT 1.000000 MCFARLAND UNF 04A 0.047002 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.123103 * TOTAL 1.044488 * 008-003 MCFARLAND INSIDE 007-046 WASCO INSIDE SECURED VALUATION GROSS $4,080 SECURED VALUATION GROSS $43,806 NET $4,080 NET $43,806 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 WASCO UN 2001A 0.034858 MCFARLAND UNF 04A 0.047002 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.044488 * TOTAL 1.123103 * LAND ONLY SHAFTER-WASCO IRR 0.312500 008-004 MCFARLAND INSIDE TOTAL 0.312500 * SECURED VALUATION GROSS $49,578 HOMEOWNERS EXEMPTION $7,000 007-047 WASCO INSIDE NET $42,578 SECURED VALUATION GROSS $794,549 GEN LOCAL GOVT 1.000000 NET $794,549 MCFARLAND98 RFD94 0.066471 GEN LOCAL GOVT 1.000000 MCFARLAND UNF 04A 0.047002 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.123103 * TOTAL 1.044488 * LAND ONLY SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 007-048 WASCO INSIDE SECURED VALUATION GROSS $1,463,929 NET $1,463,929 PAGE 99

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 008-005 MCFARLAND INSIDE 009-001 ARVIN INSIDE SECURED VALUATION GROSS $2,414,329 ARVIN SCH BND 04A 0.032001 HOMEOWNERS EXEMPTION $245,000 ARVIN SCH BND 89B 0.010514 NET $2,169,329 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 MCFARLAND98 RFD94 0.066471 KERN HIGH 2004A 0.010729 MCFARLAND UNF 04A 0.047002 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * TOTAL 1.123103 * 009-003 ARVIN INSIDE 008-006 MCFARLAND INSIDE SECURED VALUATION GROSS $579,416 SECURED VALUATION GROSS $291,991 NET $579,416 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $284,991 ARVIN SCH BD 96 0.012019 UNSECURED VALUATION GROSS $1,775 ARVIN REFUND89/96 0.040503 NET $1,775 ARVIN SCH BND 04A 0.032001 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 89B 0.010514 MCFARLAND98 RFD94 0.066471 KHS REFUNDING 96A 0.017597 MCFARLAND UNF 04A 0.047002 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.123103 * KCCD SRID 2003A 0.009630 TOTAL 1.136761 * 008-007 MCFARLAND INSIDE GEN LOCAL GOVT 1.000000 009-004 ARVIN INSIDE MCFARLAND98 RFD94 0.066471 SECURED VALUATION GROSS $2,825,082 MCFARLAND UNF 04A 0.047002 NET $2,825,082 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.123103 * ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 008-008 MCFARLAND INSIDE ARVIN SCH BND 04A 0.032001 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 89B 0.010514 MCFARLAND98 RFD94 0.066471 KHS REFUNDING 96A 0.017597 MCFARLAND UNF 04A 0.047002 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.123103 * KCCD SRID 2003A 0.009630 TOTAL 1.136761 * 008-009 MCFARLAND INSIDE SECURED VALUATION GROSS $16,813,838 009-005 ARVIN INSIDE HOMEOWNERS EXEMPTION $413,000 SECURED VALUATION GROSS $182,161 NET $16,400,838 NET $182,161 UNSECURED VALUATION GROSS $7,400 GEN LOCAL GOVT 1.000000 NET $7,400 ARVIN SCH BD 96 0.012019 GEN LOCAL GOVT 1.000000 ARVIN REFUND89/96 0.040503 MCFARLAND98 RFD94 0.066471 ARVIN SCH BND 04A 0.032001 MCFARLAND UNF 04A 0.047002 ARVIN SCH BND 89B 0.010514 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.123103 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 009-001 ARVIN INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $9,332,269 TOTAL 1.136761 * HOMEOWNERS EXEMPTION $329,000 NET $9,003,269 UNSECURED VALUATION GROSS $1,235,985 NET $1,235,985 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 PAGE 100

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 009-007 ARVIN INSIDE 009-013 ARVIN INSIDE SECURED VALUATION GROSS $289 SECURED VALUATION GROSS $230,117 NET $289 NET $230,117 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * TOTAL 1.136761 * 009-010 ARVIN INSIDE 009-015 ARVIN INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $39,818 ARVIN SCH BD 96 0.012019 NET $39,818 ARVIN REFUND89/96 0.040503 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 04A 0.032001 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 89B 0.010514 ARVIN REFUND89/96 0.040503 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 04A 0.032001 KERN HIGH 1990E 0.003768 ARVIN SCH BND 89B 0.010514 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.136761 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 009-011 ARVIN INSIDE TOTAL 1.136761 * SECURED VALUATION GROSS $2,634,131 HOMEOWNERS EXEMPTION $217,000 009-016 ARVIN INSIDE NET $2,417,131 SECURED VALUATION GROSS $61,917 GEN LOCAL GOVT 1.000000 NET $61,917 ARVIN SCH BD 96 0.012019 GEN LOCAL GOVT 1.000000 ARVIN REFUND89/96 0.040503 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 04A 0.032001 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 04A 0.032001 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 89B 0.010514 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.136761 * KCCD SRID 2003A 0.009630 TOTAL 1.136761 * 009-012 ARVIN INSIDE SECURED VALUATION GROSS $2,272,769 009-017 ARVIN INSIDE HOMEOWNERS EXEMPTION $14,000 SECURED VALUATION GROSS $41,017 NET $2,258,769 NET $41,017 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * TOTAL 1.136761 * PAGE 101

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 009-018 ARVIN INSIDE 009-022 ARVIN INSIDE SECURED VALUATION GROSS $10,516,681 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $7,000 KCCD SRID 2003A 0.009630 NET $10,509,681 TOTAL 1.136761 * UNSECURED VALUATION GROSS $11,662,005 NET $11,662,005 009-023 ARVIN INSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $26,665,604 ARVIN SCH BD 96 0.012019 HOMEOWNERS EXEMPTION $1,225,000 ARVIN REFUND89/96 0.040503 NET $25,440,604 ARVIN SCH BND 04A 0.032001 UNSECURED VALUATION GROSS $298,779 ARVIN SCH BND 89B 0.010514 NET $298,779 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 ARVIN SCH BD 96 0.012019 KERN HIGH 2004A 0.010729 ARVIN REFUND89/96 0.040503 KCCD SRID 2003A 0.009630 ARVIN SCH BND 04A 0.032001 TOTAL 1.136761 * ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 009-020 ARVIN INSIDE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $6,789,818 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $133,000 KCCD SRID 2003A 0.009630 NET $6,656,818 TOTAL 1.136761 * GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 009-026 ARVIN INSIDE ARVIN REFUND89/96 0.040503 SECURED VALUATION GROSS $40,630,810 ARVIN SCH BND 04A 0.032001 HOMEOWNERS EXEMPTION $1,148,000 ARVIN SCH BND 89B 0.010514 NET $39,482,810 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $283,116 KERN HIGH 1990E 0.003768 NET $283,116 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 ARVIN SCH BD 96 0.012019 TOTAL 1.136761 * ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 009-021 ARVIN INSIDE ARVIN SCH BND 89B 0.010514 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 ARVIN SCH BD 96 0.012019 KERN HIGH 1990E 0.003768 ARVIN REFUND89/96 0.040503 KERN HIGH 2004A 0.010729 ARVIN SCH BND 04A 0.032001 KCCD SRID 2003A 0.009630 ARVIN SCH BND 89B 0.010514 TOTAL 1.136761 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 009-028 ARVIN INSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $66,135,938 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $5,246,714 TOTAL 1.136761 * NET $60,889,224 UNSECURED VALUATION GROSS $1,476,612 009-022 ARVIN INSIDE NET $1,476,612 SECURED VALUATION GROSS $3,036,191 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $112,000 ARVIN SCH BD 96 0.012019 NET $2,924,191 ARVIN REFUND89/96 0.040503 UNSECURED VALUATION GROSS $3,500 ARVIN SCH BND 04A 0.032001 NET $3,500 ARVIN SCH BND 89B 0.010514 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 ARVIN SCH BD 96 0.012019 KERN HIGH 1990E 0.003768 ARVIN REFUND89/96 0.040503 KERN HIGH 2004A 0.010729 ARVIN SCH BND 04A 0.032001 KCCD SRID 2003A 0.009630 ARVIN SCH BND 89B 0.010514 TOTAL 1.136761 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 102

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 009-030 ARVIN INSIDE 010-006 RIDGECREST INSIDE SECURED VALUATION GROSS $280,258 GEN LOCAL GOVT 1.000000 NET $280,258 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 010-007 RIDGECREST INSIDE ARVIN SCH BND 04A 0.032001 UNSECURED VALUATION GROSS $12,667 ARVIN SCH BND 89B 0.010514 NET $12,667 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.136761 * 010-008 RIDGECREST INSIDE SECURED VALUATION GROSS $6,199,561 009-031 ARVIN INSIDE HOMEOWNERS EXEMPTION $581,000 SECURED VALUATION GROSS $15,879,392 NET $5,618,561 HOMEOWNERS EXEMPTION $1,058,871 UNSECURED VALUATION GROSS $14,031 NET $14,820,521 NET $14,031 UNSECURED VALUATION GROSS $467,421 GEN LOCAL GOVT 1.000000 NET $467,421 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 010-009 RIDGECREST INSIDE ARVIN SCH BND 04A 0.032001 SECURED VALUATION GROSS $90,718,748 ARVIN SCH BND 89B 0.010514 HOMEOWNERS EXEMPTION $4,975,185 KHS REFUNDING 96A 0.017597 NET $85,743,563 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $817,726 KERN HIGH 2004A 0.010729 NET $817,726 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.136761 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 010-002 RIDGECREST INSIDE SECURED VALUATION GROSS $332,963,795 010-010 RIDGECREST INSIDE HOMEOWNERS EXEMPTION $22,809,827 UNSECURED VALUATION GROSS $375,415 NET $310,153,968 NET $375,415 UNSECURED VALUATION GROSS $19,457,944 GEN LOCAL GOVT 1.000000 NET $19,457,944 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 010-011 RIDGECREST INSIDE SECURED VALUATION GROSS $91,923 010-004 RIDGECREST INSIDE NET $91,923 SECURED VALUATION GROSS $132,644 GEN LOCAL GOVT 1.000000 NET $132,644 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $39,477 TOTAL 1.009630 * NET $39,477 GEN LOCAL GOVT 1.000000 010-012 RIDGECREST INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $2,505,662 TOTAL 1.009630 * NET $2,505,662 GEN LOCAL GOVT 1.000000 010-005 RIDGECREST INSIDE KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $843,249 TOTAL 1.009630 * NET $843,249 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * PAGE 103

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 010-013 RIDGECREST INSIDE 011-001 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $18,661,798 UNSECURED VALUATION GROSS $492,161 NET $18,661,798 NET $492,161 UNSECURED VALUATION GROSS $1,143,386 GEN LOCAL GOVT 1.000000 NET $1,143,386 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2002 0.066608 KCCD SRID 2003A 0.009630 MOJAVE SFID 2003 0.019124 TOTAL 1.009630 * MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 010-014 RIDGECREST INSIDE TOTAL 1.170085 * SECURED VALUATION GROSS $856,151 HOMEOWNERS EXEMPTION $7,000 011-002 CALIFORNIA CITY INSIDE-MOJAVE NET $849,151 SECURED VALUATION GROSS $466,135 GEN LOCAL GOVT 1.000000 NET $466,135 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 010-015 RIDGECREST INSIDE MOJAVE SFID 2003 0.019124 SECURED VALUATION GROSS $265,635 MOJAVE SFID 2004 0.004223 NET $265,635 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.170085 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 011-004 CALIFORNIA CITY INSIDE-SIERRA SECURED VALUATION GROSS $18,409 010-016 RIDGECREST INSIDE NET $18,409 SECURED VALUATION GROSS $183,131 GEN LOCAL GOVT 1.000000 NET $183,131 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * TOTAL 1.009630 * 011-006 CALIFORNIA CITY INSIDE-MOJAVE 010-017 RIDGECREST INSIDE SECURED VALUATION GROSS $733,330 SECURED VALUATION GROSS $14,500 NET $733,330 NET $14,500 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 MOJAVE SFID 2002 0.066608 TOTAL 1.009630 * MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 010-019 RIDGECREST INSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,021,755 TOTAL 1.170085 * HOMEOWNERS EXEMPTION $35,000 NET $986,755 011-007 CALIFORNIA CITY INSIDE-MOJAVE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $16,942 KCCD SRID 2003A 0.009630 NET $16,942 TOTAL 1.009630 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 010-020 RIDGECREST INSIDE AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $65,883 MOJAVE SFID 2002 0.066608 NET $65,883 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * TOTAL 1.205331 * 011-001 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $91,298,108 HOMEOWNERS EXEMPTION $294,000 NET $91,004,108 PAGE 104

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 011-010 CALIFORNIA CITY INSIDE-MOJAVE 011-018 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $116,274,604 MOJAVE SFID 2003 0.019124 HOMEOWNERS EXEMPTION $7,000 MOJAVE SFID 2004 0.004223 NET $116,267,604 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $54,136 TOTAL 1.170085 * NET $54,136 GEN LOCAL GOVT 1.000000 011-019 CALIFORNIA CITY INSIDE-MOJAVE AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $86,012,458 MOJAVE SFID 2002 0.066608 HOMEOWNERS EXEMPTION $4,545,154 MOJAVE SFID 2003 0.019124 NET $81,467,304 MOJAVE SFID 2004 0.004223 UNSECURED VALUATION GROSS $758,281 KCCD SRID 2003A 0.009630 NET $758,281 TOTAL 1.170085 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 011-011 CALIFORNIA CITY INSIDE-MOJAVE MOJAVE SFID 2002 0.066608 SECURED VALUATION GROSS $415,419 MOJAVE SFID 2003 0.019124 NET $415,419 MOJAVE SFID 2004 0.004223 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.170085 * MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 011-020 CALIFORNIA CITY INSIDE-MOJAVE MOJAVE SFID 2004 0.004223 SECURED VALUATION GROSS $266,665 KCCD SRID 2003A 0.009630 NET $266,665 TOTAL 1.170085 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 011-013 CALIFORNIA CITY INSIDE-MOJAVE MOJAVE SFID 2002 0.066608 SECURED VALUATION GROSS $889,048 MOJAVE SFID 2003 0.019124 NET $889,048 MOJAVE SFID 2004 0.004223 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.170085 * MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 011-021 CALIFORNIA CITY INSIDE-MOJAVE MOJAVE SFID 2004 0.004223 SECURED VALUATION GROSS $396,459 KCCD SRID 2003A 0.009630 NET $396,459 TOTAL 1.170085 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 011-014 CALIFORNIA CITY INSIDE-MOJAVE AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $51,646 MOJAVE SFID 2002 0.066608 NET $51,646 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 TEH VLY HL CR 04A 0.035246 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.205331 * MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 TOTAL 1.205331 * 011-018 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $9,730,751 HOMEOWNERS EXEMPTION $119,000 NET $9,611,751 UNSECURED VALUATION GROSS $219,092 NET $219,092 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 PAGE 105

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 011-022 CALIFORNIA CITY INSIDE-MOJAVE 011-026 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $2,213,723 MOJAVE SFID 2004 0.004223 HOMEOWNERS EXEMPTION $7,000 KCCD SRID 2003A 0.009630 NET $2,206,723 TOTAL 1.205331 * UNSECURED VALUATION GROSS $23,159 NET $23,159 011-027 CALIFORNIA CITY INSIDE-MOJAVE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $947,321 TEH VLY HL CR 04A 0.035246 NET $947,321 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2002 0.066608 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.205331 * KCCD SRID 2003A 0.009630 TOTAL 1.170085 * 011-023 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $83,779 011-028 CALIFORNIA CITY INSIDE-MOJAVE NET $83,779 SECURED VALUATION GROSS $1,778,636 GEN LOCAL GOVT 1.000000 NET $1,778,636 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.205331 * TOTAL 1.170085 * 011-024 CALIFORNIA CITY INSIDE-MOJAVE 011-029 CALFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $387,127 SECURED VALUATION GROSS $474,755 NET $387,127 NET $474,755 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.170085 * 011-025 CALIFORNIA CITY INSIDE-MOJAVE 011-030 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $1,869,879 SECURED VALUATION GROSS $82,551 NET $1,869,879 NET $82,551 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.170085 * 011-026 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $286,175 NET $286,175 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 PAGE 106

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 011-031 CALIFORNIA CITY INSIDE-MOJAVE 011-035 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $332,341 MOJAVE SFID 2004 0.004223 NET $332,341 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.170085 * TEH VLY HL CR 04A 0.035246 AVEK WTR-DEBT 0.070500 011-036 CALIFORNIA CITY INSIDE-MOJAVE MOJAVE SFID 2002 0.066608 SECURED VALUATION GROSS $392,056 MOJAVE SFID 2003 0.019124 NET $392,056 MOJAVE SFID 2004 0.004223 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.205331 * KCCD SRID 2003A 0.009630 TOTAL 1.080130 * 011-032 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $6,959,054 011-037 CALIFORNIA CITY INSIDE-MOJAVE HOMEOWNERS EXEMPTION $98,000 SECURED VALUATION GROSS $3,079,351 NET $6,861,054 NET $3,079,351 UNSECURED VALUATION GROSS $53,702 UNSECURED VALUATION GROSS $15,368 NET $53,702 NET $15,368 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.205331 * 011-038 CALIFORNIA CITY INSIDE-MOJAVE 011-033 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $58,524 SECURED VALUATION GROSS $333,948 NET $58,524 NET $333,948 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 TEH VLY HL CR 04A 0.035246 MOJAVE SFID 2002 0.066608 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.170085 * KCCD SRID 2003A 0.009630 TOTAL 1.205331 * 011-039 CALFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $37,771,287 011-034 CALIFORNIA CITY INSIDE-MOJAVE NET $37,771,287 SECURED VALUATION GROSS $357,816 UNSECURED VALUATION GROSS $11,223 NET $357,816 NET $11,223 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.170085 * 011-035 CALIFORNIA CITY INSIDE-MOJAVE SECURED VALUATION GROSS $47,294 NET $47,294 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 PAGE 107

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 011-822 MOB HOME EXCL WATER DEBT 054-006 ARVIN OUTSIDE SECURED VALUATION GROSS $43,511 SECURED VALUATION GROSS $9,914,914 HOMEOWNERS EXEMPTION $11,499 NET $9,914,914 NET $32,012 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 TEH VLY HL CR 04A 0.035246 ARVIN REFUND89/96 0.040503 KCCD SRID 2003A 0.009630 ARVIN SCH BND 04A 0.032001 TOTAL 1.044876 * ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 054-000 ARVIN OUTSIDE KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BV IMP#2 71-A WTR 0.065039 KCCD SRID 2003A 0.009630 TEH-CUM ST PYMNT 0.101195 TOTAL 1.136761 * KCWA ZN 17 DEBT 0.010638 ARVIN SCH BD 96 0.012019 054-009 ARVIN OUTSIDE ARVIN REFUND89/96 0.040503 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 04A 0.032001 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 89B 0.010514 ARVIN REFUND89/96 0.040503 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 04A 0.032001 KERN HIGH 1990E 0.003768 ARVIN SCH BND 89B 0.010514 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.313633 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 054-001 ARVIN OUTSIDE TOTAL 1.136761 * SECURED VALUATION GROSS $5,886,371 NET $5,886,371 054-010 ARVIN OUTSIDE UNSECURED VALUATION GROSS $24,185 SECURED VALUATION GROSS $49,927 NET $24,185 NET $49,927 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * TOTAL 1.136761 * 054-005 ARVIN OUTSIDE SECURED VALUATION GROSS $313,176,326 HOMEOWNERS EXEMPTION $133,000 NET $313,043,326 UNSECURED VALUATION GROSS $4,588,543 NET $4,588,543 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * PAGE 108

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 054-013 ARVIN OUTSIDE 054-017 ARVIN OUTSIDE SECURED VALUATION GROSS $147,224,228 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $14,000 KCWA ZN 17 DEBT 0.010638 NET $147,210,228 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $23,420 ARVIN SCH BD 96 0.012019 NET $23,420 ARVIN REFUND89/96 0.040503 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 04A 0.032001 AVEK WTR-DEBT 0.070500 ARVIN SCH BND 89B 0.010514 ARVIN SCH BD 96 0.012019 KHS REFUNDING 96A 0.017597 ARVIN REFUND89/96 0.040503 KERN HIGH 1990E 0.003768 ARVIN SCH BND 04A 0.032001 KERN HIGH 2004A 0.010729 ARVIN SCH BND 89B 0.010514 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.162310 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 054-018 ARVIN OUTSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $48,685,781 TOTAL 1.207261 * NET $48,685,781 UNSECURED VALUATION GROSS $349,749 054-014 ARVIN OUTSIDE NET $349,749 SECURED VALUATION GROSS $1,134,045 GEN LOCAL GOVT 1.000000 NET $1,134,045 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $3,959 KCWA ZN 19 DEBT 0.014911 NET $3,959 ARVIN SCH BD 96 0.012019 GEN LOCAL GOVT 1.000000 ARVIN REFUND89/96 0.040503 KCWA ZN 17 DEBT 0.010638 ARVIN SCH BND 04A 0.032001 KCWA ZN 19 DEBT 0.014911 ARVIN SCH BND 89B 0.010514 ARVIN SCH BD 96 0.012019 KHS REFUNDING 96A 0.017597 ARVIN REFUND89/96 0.040503 KERN HIGH 1990E 0.003768 ARVIN SCH BND 04A 0.032001 KERN HIGH 2004A 0.010729 ARVIN SCH BND 89B 0.010514 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.162310 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 054-019 ARVIN OUTSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $39,747,825 TOTAL 1.162310 * NET $39,747,825 UNSECURED VALUATION GROSS $2,253,400 054-015 ARVIN OUTSIDE NET $2,253,400 SECURED VALUATION GROSS $473,486 GEN LOCAL GOVT 1.000000 NET $473,486 ARVIN SCH BD 96 0.012019 GEN LOCAL GOVT 1.000000 ARVIN REFUND89/96 0.040503 KCWA ZN 17 DEBT 0.010638 ARVIN SCH BND 04A 0.032001 KCWA ZN 19 DEBT 0.014911 ARVIN SCH BND 89B 0.010514 ARVIN SCH BD 96 0.012019 KHS REFUNDING 96A 0.017597 ARVIN REFUND89/96 0.040503 KERN HIGH 1990E 0.003768 ARVIN SCH BND 04A 0.032001 KERN HIGH 2004A 0.010729 ARVIN SCH BND 89B 0.010514 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.136761 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.162310 * 054-017 ARVIN OUTSIDE SECURED VALUATION GROSS $61,304,806 NET $61,304,806 UNSECURED VALUATION GROSS $351,654 NET $351,654 PAGE 109

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 054-022 ARVIN OUTSIDE 054-027 ARVIN OUTSIDE SECURED VALUATION GROSS $931,099 KERN HIGH 1990E 0.003768 NET $931,099 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.162310 * ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 054-028 ARVIN OUTSIDE ARVIN SCH BND 04A 0.032001 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 89B 0.010514 BV IMP#2 71-A WTR 0.065039 KHS REFUNDING 96A 0.017597 ARVIN SCH BD 96 0.012019 KERN HIGH 1990E 0.003768 ARVIN REFUND89/96 0.040503 KERN HIGH 2004A 0.010729 ARVIN SCH BND 04A 0.032001 KCCD SRID 2003A 0.009630 ARVIN SCH BND 89B 0.010514 TOTAL 1.207261 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 054-024 ARVIN OUTSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $747,992 KCCD SRID 2003A 0.009630 NET $747,992 TOTAL 1.201800 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 054-031 ARVIN OUTSIDE ARVIN SCH BD 96 0.012019 SECURED VALUATION GROSS $2,185,068 ARVIN REFUND89/96 0.040503 NET $2,185,068 ARVIN SCH BND 04A 0.032001 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 89B 0.010514 TEH VLY HL CR 04A 0.035246 KHS REFUNDING 96A 0.017597 ARVIN SCH BD 96 0.012019 KERN HIGH 1990E 0.003768 ARVIN REFUND89/96 0.040503 KERN HIGH 2004A 0.010729 ARVIN SCH BND 04A 0.032001 KCCD SRID 2003A 0.009630 ARVIN SCH BND 89B 0.010514 TOTAL 1.147399 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 054-025 ARVIN OUTSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $673,604 KCCD SRID 2003A 0.009630 NET $673,604 TOTAL 1.172007 * GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 054-032 ARVIN OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $1,371,895 ARVIN SCH BD 96 0.012019 NET $1,371,895 ARVIN REFUND89/96 0.040503 GEN LOCAL GOVT 1.000000 ARVIN SCH BND 04A 0.032001 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 89B 0.010514 ARVIN REFUND89/96 0.040503 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 04A 0.032001 KERN HIGH 1990E 0.003768 ARVIN SCH BND 89B 0.010514 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.248594 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 054-027 ARVIN OUTSIDE TOTAL 1.136761 * SECURED VALUATION GROSS $246,127 NET $246,127 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ARVIN SCH BD 96 0.012019 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 04A 0.032001 ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 PAGE 110

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 054-033 ARVIN OUTSIDE 054-039 ARVIN OUTSIDE SECURED VALUATION GROSS $138,252 SECURED VALUATION GROSS $27,599 NET $138,252 NET $27,599 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 TEH VLY HL CR 04A 0.035246 ARVIN REFUND89/96 0.040503 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 04A 0.032001 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 04A 0.032001 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 89B 0.010514 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.136761 * KCCD SRID 2003A 0.009630 TOTAL 1.172007 * 054-034 ARVIN OUTSIDE SECURED VALUATION GROSS $107,839 054-040 ARVIN OUTSIDE NET $107,839 SECURED VALUATION GROSS $398,075 GEN LOCAL GOVT 1.000000 NET $398,075 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 ARVIN SCH BD 96 0.012019 TEH VLY HL CR 04A 0.035246 ARVIN REFUND89/96 0.040503 ARVIN SCH BD 96 0.012019 ARVIN SCH BND 04A 0.032001 ARVIN REFUND89/96 0.040503 ARVIN SCH BND 89B 0.010514 ARVIN SCH BND 04A 0.032001 KHS REFUNDING 96A 0.017597 ARVIN SCH BND 89B 0.010514 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.172007 * KCCD SRID 2003A 0.009630 TOTAL 1.172007 * 054-037 ARVIN OUTSIDE SECURED VALUATION GROSS $1,453,742 056-001 BAKERSFIELD OUTSIDE NET $1,453,742 SECURED VALUATION GROSS $47,598,898 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $777,000 ARVIN SCH BD 96 0.012019 NET $46,821,898 ARVIN REFUND89/96 0.040503 UNSECURED VALUATION GROSS $481,009 ARVIN SCH BND 04A 0.032001 NET $481,009 ARVIN SCH BND 89B 0.010514 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.136761 * BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 054-038 ARVIN OUTSIDE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $17,075 KERN HIGH 2004A 0.010729 NET $17,075 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.130917 * ARVIN SCH BD 96 0.012019 NET ASSESSED VALUE MINUS MINERAL ARVIN REFUND89/96 0.040503 KCWA IMP #4 DEBT 0.002788 ARVIN SCH BND 04A 0.032001 TOTAL 0.002788 * ARVIN SCH BND 89B 0.010514 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.136761 * PAGE 111

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-002 BAKERSFIELD OUTSIDE 056-005 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $1,454,419 BKFLD REFND 89C&D 0.016781 NET $1,454,419 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $4,078,185 KHS REFUNDING 96A 0.017597 NET $4,078,185 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.083338 * 056-008 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $71,883,279 056-003 BAKERSFIELD OUTSIDE HOMEOWNERS EXEMPTION $2,401,000 SECURED VALUATION GROSS $1,575,540 NET $69,482,279 NET $1,575,540 UNSECURED VALUATION GROSS $1,484,466 GEN LOCAL GOVT 1.000000 NET $1,484,466 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-004 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $57,549,219 056-009 BAKERSFIELD OUTSIDE HOMEOWNERS EXEMPTION $518,000 SECURED VALUATION GROSS $37,062,098 NET $57,031,219 HOMEOWNERS EXEMPTION $1,211,000 UNSECURED VALUATION GROSS $810,627 NET $35,851,098 NET $810,627 UNSECURED VALUATION GROSS $86,743 GEN LOCAL GOVT 1.000000 NET $86,743 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.083338 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 056-005 BAKERSFIELD OUTSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $107,710,930 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $4,095,000 TOTAL 1.130917 * NET $103,615,930 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $1,455,157 KCWA IMP #4 DEBT 0.002788 NET $1,455,157 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 112

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-010 BAKERSFIELD OUTSIDE 056-013 BAKERSFIELD OUTSIDE GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 056-011 BAKERSFIELD OUTSIDE 056-014 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $475,691 GEN LOCAL GOVT 1.000000 NET $475,691 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $11,022 KCWA ZN 17 DEBT 0.010638 NET $11,022 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 056-018 BAKERSFIELD OUTSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $2,101,889 TOTAL 0.002788 * NET $2,101,889 UNSECURED VALUATION GROSS $1,509 056-012 BAKERSFIELD OUTSIDE NET $1,509 SECURED VALUATION GROSS $19,958 GEN LOCAL GOVT 1.000000 NET $19,958 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-013 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $2,124 NET $2,124 PAGE 113

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-019 BAKERSFIELD OUTSIDE 056-024 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $937,870 SECURED VALUATION GROSS $642,735 HOMEOWNERS EXEMPTION $14,000 HOMEOWNERS EXEMPTION $47,617 NET $923,870 NET $595,118 UNSECURED VALUATION GROSS $7,000 GEN LOCAL GOVT 1.000000 NET $7,000 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.083338 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-021 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $4,687,121 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $98,000 TOTAL 0.002788 * NET $4,589,121 UNSECURED VALUATION GROSS $4,200 056-025 BAKERSFIELD OUTSIDE NET $4,200 SECURED VALUATION GROSS $1,375,600 GEN LOCAL GOVT 1.000000 NET $1,375,600 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-023 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $55,926,325 HOMEOWNERS EXEMPTION $1,925,000 NET $54,001,325 UNSECURED VALUATION GROSS $436,087 NET $436,087 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 114

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-026 BAKERSFIELD OUTSIDE 056-028 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $8,129,179 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $350,000 TOTAL 1.130917 * NET $7,779,179 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $4,504 KCWA IMP #4 DEBT 0.002788 NET $4,504 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 056-029 BAKERSFIELD OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $44,037,266 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,267,000 BKFLD REFND 89C&D 0.016781 NET $42,770,266 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $355,905 KHS REFUNDING 96A 0.017597 NET $355,905 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.130917 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL BKFLD REFND 89C&D 0.016781 KCWA IMP #4 DEBT 0.002788 BKFLD SCH 93 RFD 0.024833 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 056-027 BAKERSFIELD OUTSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $145,216,117 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $5,012,000 TOTAL 1.130917 * NET $140,204,117 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $1,323,561 KCWA IMP #4 DEBT 0.002788 NET $1,323,561 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 056-030 BAKERSFIELD OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $420,032 KCWA ZN 19 DEBT 0.014911 NET $420,032 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.083338 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-031 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $1,096,281 056-028 BAKERSFIELD OUTSIDE NET $1,096,281 SECURED VALUATION GROSS $3,578,753 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $154,000 BKFLD REFND 89C&D 0.016781 NET $3,424,753 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $5,200 KHS REFUNDING 96A 0.017597 NET $5,200 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.083338 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 115

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-032 BAKERSFIELD OUTSIDE 056-036 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $192,192,776 SECURED VALUATION GROSS $2,995,736 HOMEOWNERS EXEMPTION $7,516,458 HOMEOWNERS EXEMPTION $147,000 NET $184,676,318 NET $2,848,736 UNSECURED VALUATION GROSS $6,002,789 GEN LOCAL GOVT 1.000000 NET $6,002,789 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.083338 * KCCD SRID 2003A 0.009630 TOTAL 1.083338 * 056-037 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $39,836 056-033 BAKERSFIELD OUTSIDE NET $39,836 SECURED VALUATION GROSS $3,696,890 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $154,000 BKFLD REFND 89C&D 0.016781 NET $3,542,890 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.083338 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 056-038 BAKERSFIELD OUTSIDE TOTAL 1.083338 * SECURED VALUATION GROSS $19,330,479 HOMEOWNERS EXEMPTION $1,164,080 056-034 BAKERSFIELD OUTSIDE NET $18,166,399 SECURED VALUATION GROSS $4,686,542 UNSECURED VALUATION GROSS $81,072 NET $4,686,542 NET $81,072 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 056-035 BAKERSFIELD OUTSIDE GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.083338 * PAGE 116

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-039 BAKERSFIELD OUTSIDE 056-043 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $6,017,544 NET $186,635 NET $6,017,544 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $704,200 KCWA ZN 17 DEBT 0.010638 NET $704,200 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.108887 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 056-044 BAKERSFIELD OUTSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $2,404,677 TOTAL 1.130917 * HOMEOWNERS EXEMPTION $28,000 NET ASSESSED VALUE MINUS MINERAL NET $2,376,677 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $127,390 TOTAL 0.002788 * NET $127,390 GEN LOCAL GOVT 1.000000 056-041 BAKERSFIELD OUTSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $27,047,781 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $315,000 KCWA ZN 19 DEBT 0.014911 NET $26,732,781 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $111,298 BKFLD SCH 93 RFD 0.024833 NET $111,298 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.083338 * 056-045 BAKERSFIELD OUTSIDE 056-042 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $737,510 SECURED VALUATION GROSS $31,135,402 NET $737,510 HOMEOWNERS EXEMPTION $133,000 GEN LOCAL GOVT 1.000000 NET $31,002,402 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $105,090 KCWA ZN 17 DEBT 0.010638 NET $105,090 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.108887 * TOTAL 0.002788 * 056-043 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $36,404,840 HOMEOWNERS EXEMPTION $266,000 NET $36,138,840 UNSECURED VALUATION GROSS $186,635 PAGE 117

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-046 BAKERSFIELD OUTSIDE 056-048 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $8,891,773 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $392,000 NET $8,499,773 056-049 BAKERSFIELD OUTSIDE UNSECURED VALUATION GROSS $13,172 SECURED VALUATION GROSS $20,731,098 NET $13,172 HOMEOWNERS EXEMPTION $798,000 GEN LOCAL GOVT 1.000000 NET $19,933,098 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $36,586 KCWA ZN 17 DEBT 0.010638 NET $36,586 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 056-047 BAKERSFIELD OUTSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $7,884,658 TOTAL 0.002788 * NET $7,884,658 UNSECURED VALUATION GROSS $86,495 056-052 BAKERSFIELD OUTSIDE NET $86,495 SECURED VALUATION GROSS $7,009,822 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $322,000 KCWA ZN 7 DEBT 0.022030 NET $6,687,822 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $38,310 KCWA ZN 19 DEBT 0.014911 NET $38,310 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-048 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $5,121 KCWA IMP #4 DEBT 0.002788 NET $5,121 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 118

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-053 BAKERSFIELD OUTSIDE 056-056 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $78,945,100 KCWA IMP #4 DEBT 0.002788 NET $78,945,100 TOTAL 0.002788 * UNSECURED VALUATION GROSS $62,644 NET $62,644 056-057 BAKERSFIELD OUTSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $26,092,599 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $1,742,244 KCWA ZN 17 DEBT 0.010638 NET $24,350,355 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $80,058 BKFLD REFND 89C&D 0.016781 NET $80,058 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.130917 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 056-055 BAKERSFIELD OUTSIDE TOTAL 1.130917 * SECURED VALUATION GROSS $4,919,371 NET ASSESSED VALUE MINUS MINERAL NET $4,919,371 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $9,678,844 TOTAL 0.002788 * NET $9,678,844 GEN LOCAL GOVT 1.000000 056-058 BAKERSFIELD OUTSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $334,050 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $28,000 KCWA ZN 19 DEBT 0.014911 NET $306,050 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-056 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $2,593,489 KCWA IMP #4 DEBT 0.002788 NET $2,593,489 TOTAL 0.002788 * UNSECURED VALUATION GROSS $209,825 NET $209,825 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL PAGE 119

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-059 BAKERSFIELD OUTSIDE 056-061 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $108,149,974 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $4,802,000 TOTAL 0.002788 * NET $103,347,974 UNSECURED VALUATION GROSS $1,265,741 056-063 BAKERSFIELD OUTSIDE NET $1,265,741 SECURED VALUATION GROSS $165,598,347 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $5,228,241 KCWA ZN 7 DEBT 0.022030 NET $160,370,106 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $1,851,337 KCWA ZN 19 DEBT 0.014911 NET $1,851,337 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-060 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $919,515 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $86,804 TOTAL 0.002788 * NET $832,711 UNSECURED VALUATION GROSS $1,848 056-065 BAKERSFIELD OUTSIDE NET $1,848 SECURED VALUATION GROSS $4,457,820 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $294,000 KCWA ZN 7 DEBT 0.022030 NET $4,163,820 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.083338 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-061 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $1,390 NET $1,390 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL PAGE 120

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-066 BAKERSFIELD OUTSIDE 056-072 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $54,944,145 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $2,625,000 TOTAL 1.130917 * NET $52,319,145 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $49,360 KCWA IMP #4 DEBT 0.002788 NET $49,360 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 056-073 BAKERSFIELD OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $56,470,509 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,771,000 BKFLD REFND 89C&D 0.016781 NET $54,699,509 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $2,078,317 KHS REFUNDING 96A 0.017597 NET $2,078,317 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.130917 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL BKFLD REFND 89C&D 0.016781 KCWA IMP #4 DEBT 0.002788 BKFLD SCH 93 RFD 0.024833 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 056-070 BAKERSFIELD OUTSIDE KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $19,579,196 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,155,000 TOTAL 1.130917 * NET $18,424,196 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $740,865 KCWA IMP #4 DEBT 0.002788 NET $740,865 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 056-075 BAKERSFIELD OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $18,542 KCWA ZN 19 DEBT 0.014911 NET $18,542 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-072 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $21,342,304 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $840,000 TOTAL 0.002788 * NET $20,502,304 UNSECURED VALUATION GROSS $1,250,466 NET $1,250,466 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 121

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-076 BAKERSFIELD OUTSIDE 056-081 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $79,671,480 SECURED VALUATION GROSS $748,241 HOMEOWNERS EXEMPTION $1,309,000 NET $748,241 NET $78,362,480 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $146,305 KCWA ZN 7 DEBT 0.022030 NET $146,305 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BKFLD REFND 89C&D 0.016781 KCWA ZN 17 DEBT 0.010638 BKFLD SCH 93 RFD 0.024833 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.130917 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 056-082 BAKERSFIELD OUTSIDE TOTAL 0.002788 * SECURED VALUATION GROSS $4,798,245 HOMEOWNERS EXEMPTION $336,000 056-078 BAKERSFIELD OUTSIDE NET $4,462,245 SECURED VALUATION GROSS $27,613,007 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,099,000 KCWA ZN 7 DEBT 0.022030 NET $26,514,007 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $192,746 KCWA ZN 19 DEBT 0.014911 NET $192,746 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-083 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $36,366 KCWA IMP #4 DEBT 0.002788 NET $36,366 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 056-079 BAKERSFIELD OUTSIDE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $3,938,651 KCWA ZN 19 DEBT 0.014911 NET $3,938,651 BKFLD REFND 89C&D 0.016781 UNSECURED VALUATION GROSS $110,964 BKFLD SCH 93 RFD 0.024833 NET $110,964 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.083338 * PAGE 122

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-084 BAKERSFIELD OUTSIDE 056-087 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $397 KHS REFUNDING 96A 0.017597 NET $397 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.083338 * KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 056-088 BAKERSFIELD OUTSIDE BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 BKFLD REFND 89C&D 0.016781 KERN HIGH 1990E 0.003768 BKFLD SCH 93 RFD 0.024833 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.130917 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.083338 * TOTAL 0.002788 * 056-089 BAKERSFIELD OUTSIDE 056-085 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $3,559,280 SECURED VALUATION GROSS $509,464 NET $3,559,280 NET $509,464 UNSECURED VALUATION GROSS $692,556 GEN LOCAL GOVT 1.000000 NET $692,556 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-086 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $270,929 NET $270,929 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.083338 * 056-087 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $3,858,433 HOMEOWNERS EXEMPTION $77,000 NET $3,781,433 UNSECURED VALUATION GROSS $8,172 NET $8,172 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 PAGE 123

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-090 BAKERSFIELD OUTSIDE 056-092 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $3,702,920 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $35,000 TOTAL 0.002788 * NET $3,667,920 UNSECURED VALUATION GROSS $635,422 056-093 BAKERSFIELD OUTSIDE NET $635,422 SECURED VALUATION GROSS $43,801 GEN LOCAL GOVT 1.000000 NET $43,801 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BKFLD REFND 89C&D 0.016781 KCWA ZN 19 DEBT 0.014911 BKFLD SCH 93 RFD 0.024833 BKFLD REFND 89C&D 0.016781 KHS REFUNDING 96A 0.017597 BKFLD SCH 93 RFD 0.024833 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.130917 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.130917 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-091 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $8,428 056-094 BAKERSFIELD OUTSIDE NET $8,428 SECURED VALUATION GROSS $4,051,761 GEN LOCAL GOVT 1.000000 NET $4,051,761 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $41,811 KCWA ZN 17 DEBT 0.010638 NET $41,811 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 KCWA ZN 7 DEBT 0.022030 BKFLD SCH 93 RFD 0.024833 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BKFLD REFND 89C&D 0.016781 KERN HIGH 2004A 0.010729 BKFLD SCH 93 RFD 0.024833 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.130917 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL 056-092 BAKERSFIELD OUTSIDE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $37,874,958 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $1,447,850 NET $36,427,108 UNSECURED VALUATION GROSS $6,102,667 NET $6,102,667 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL PAGE 124

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-095 BAKERSFIELD OUTSIDE 056-097 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $2,073,259 TOTAL 0.002788 * NET $2,073,259 UNSECURED VALUATION GROSS $2,700 056-098 BAKERSFIELD OUTSIDE NET $2,700 SECURED VALUATION GROSS $18,181,934 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $287,000 KCWA ZN 7 DEBT 0.022030 NET $17,894,934 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $595,898 KCWA ZN 19 DEBT 0.014911 NET $595,898 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-096 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $7,162,076 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $581,000 TOTAL 0.002788 * NET $6,581,076 UNSECURED VALUATION GROSS $33,376 056-099 BAKERSFIELD OUTSIDE NET $33,376 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 056-097 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $23,209 NET $23,209 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 125

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-100 BAKERSFIELD OUTSIDE 056-104 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $59,241,001 TOTAL 1.130917 * HOMEOWNERS EXEMPTION $2,289,000 NET ASSESSED VALUE MINUS MINERAL NET $56,952,001 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $347,317 TOTAL 0.002788 * NET $347,317 GEN LOCAL GOVT 1.000000 056-105 BAKERSFIELD OUTSIDE KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $831,816 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 19 DEBT 0.014911 NET $824,816 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-102 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $34,161 KCWA IMP #4 DEBT 0.002788 NET $34,161 TOTAL 0.002788 * UNSECURED VALUATION GROSS $11,954 NET $11,954 056-106 BAKERSFIELD OUTSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $43,720,653 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $1,631,000 KCWA ZN 17 DEBT 0.010638 NET $42,089,653 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $68,602 BKFLD REFND 89C&D 0.016781 NET $68,602 BKFLD SCH 93 RFD 0.024833 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.130917 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 056-104 BAKERSFIELD OUTSIDE TOTAL 1.130917 * SECURED VALUATION GROSS $5,546,233 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $210,000 KCWA IMP #4 DEBT 0.002788 NET $5,336,233 TOTAL 0.002788 * UNSECURED VALUATION GROSS $15,900 NET $15,900 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 126

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-107 BAKERSFIELD OUTSIDE 056-111 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $513,876 KERN HIGH 2004A 0.010729 NET $513,876 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.083338 * BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 056-112 BAKERSFIELD OUTSIDE KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $736,439 KERN HIGH 1990E 0.003768 NET $736,439 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.083338 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 056-109 BAKERSFIELD OUTSIDE BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * 056-113 BAKERSFIELD OUTSIDE NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $4,564,956 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $21,000 TOTAL 0.002788 * NET $4,543,956 UNSECURED VALUATION GROSS $108,941 056-110 BAKERSFIELD OUTSIDE NET $108,941 SECURED VALUATION GROSS $6,831,797 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $14,000 KCWA ZN 7 DEBT 0.022030 NET $6,817,797 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $557,058 KCWA ZN 19 DEBT 0.014911 NET $557,058 BKFLD REFND 89C&D 0.016781 GEN LOCAL GOVT 1.000000 BKFLD SCH 93 RFD 0.024833 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.130917 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.130917 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-111 BAKERSFIELD OUTSIDE SECURED VALUATION GROSS $346,800 NET $346,800 GEN LOCAL GOVT 1.000000 BKFLD REFND 89C&D 0.016781 BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 127

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-115 BAKERSFIELD OUTSIDE 056-834 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $3,607,142 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $49,000 BKFLD REFND 89C&D 0.016781 NET $3,558,142 BKFLD SCH 93 RFD 0.024833 UNSECURED VALUATION GROSS $171,633 KHS REFUNDING 96A 0.017597 NET $171,633 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.083338 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL BKFLD REFND 89C&D 0.016781 KCWA IMP #4 DEBT 0.002788 BKFLD SCH 93 RFD 0.024833 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 056-839 MOB HOME EXCL WATER DEBT KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $63,583 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.130917 * NET $56,583 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 BKFLD REFND 89C&D 0.016781 TOTAL 0.002788 * BKFLD SCH 93 RFD 0.024833 KHS REFUNDING 96A 0.017597 056-801 MOB HOME EXCL WATER DEBT KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $132,922 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $15,337 KCCD SRID 2003A 0.009630 NET $117,585 TOTAL 1.083338 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL BKFLD REFND 89C&D 0.016781 KCWA IMP #4 DEBT 0.002788 BKFLD SCH 93 RFD 0.024833 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 056-849 MOB HOME EXCL WATER DEBT KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 BKFLD REFND 89C&D 0.016781 TOTAL 1.083338 * BKFLD SCH 93 RFD 0.024833 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 056-818 MOB HOME EXCL WATER DEBT TOTAL 1.083338 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL BKFLD REFND 89C&D 0.016781 KCWA IMP #4 DEBT 0.002788 BKFLD SCH 93 RFD 0.024833 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.083338 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 056-834 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $1,952,709 HOMEOWNERS EXEMPTION $385,786 NET $1,566,923 UNSECURED VALUATION GROSS $15,308 HOMEOWNERS EXEMPTION $1,475 NET $13,833 PAGE 128

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 056-894 MOB HOME EXCL WATER DEBT 057-003 BEARDSLEY SECURED VALUATION GROSS $8,074,236 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,064,000 BEARDSLEY 2000A 0.019812 NET $7,010,236 BEARDSLEY 2000B 0.020800 UNSECURED VALUATION GROSS $21,801 KHS REFUNDING 96A 0.017597 NET $21,801 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BKFLD REFND 89C&D 0.016781 KCCD SRID 2003A 0.009630 BKFLD SCH 93 RFD 0.024833 TOTAL 1.107885 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 057-004 BEARDSLEY KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $265,732 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.083338 * NET $258,732 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 057-001 BEARDSLEY BEARDSLEY 2000A 0.019812 SECURED VALUATION GROSS $1,517,536 BEARDSLEY 2000B 0.020800 HOMEOWNERS EXEMPTION $7,000 KHS REFUNDING 96A 0.017597 NET $1,510,536 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 BEARDSLEY 2000A 0.019812 KCCD SRID 2003A 0.009630 BEARDSLEY 2000B 0.020800 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.082336 * 057-005 BEARDSLEY SECURED VALUATION GROSS $178,580,364 057-002 BEARDSLEY HOMEOWNERS EXEMPTION $6,755,000 SECURED VALUATION GROSS $4,348 NET $171,825,364 NET $4,348 UNSECURED VALUATION GROSS $11,538,422 GEN LOCAL GOVT 1.000000 NET $11,538,422 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-003 BEARDSLEY SECURED VALUATION GROSS $23,633,935 HOMEOWNERS EXEMPTION $7,000 NET $23,626,935 UNSECURED VALUATION GROSS $417,431 NET $417,431 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 129

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-006 BEARDSLEY 057-010 BEARDSLEY SECURED VALUATION GROSS $22,387,217 NET $17,040,034 HOMEOWNERS EXEMPTION $322,000 UNSECURED VALUATION GROSS $1,976,838 NET $22,065,217 NET $1,976,838 UNSECURED VALUATION GROSS $544,958 GEN LOCAL GOVT 1.000000 NET $544,958 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-011 BEARDSLEY SECURED VALUATION GROSS $2,182,712 057-007 BEARDSLEY HOMEOWNERS EXEMPTION $49,000 GEN LOCAL GOVT 1.000000 NET $2,133,712 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.082336 * KCCD SRID 2003A 0.009630 TOTAL 1.129915 * 057-012 BEARDSLEY NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $28,054,934 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $1,211,000 TOTAL 0.002788 * NET $26,843,934 UNSECURED VALUATION GROSS $96,316 057-008 BEARDSLEY NET $96,316 SECURED VALUATION GROSS $418,233 GEN LOCAL GOVT 1.000000 NET $418,233 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-010 BEARDSLEY SECURED VALUATION GROSS $17,040,034 PAGE 130

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-013 BEARDSLEY 057-016 BEARDSLEY SECURED VALUATION GROSS $11,747,053 HOMEOWNERS EXEMPTION $525,000 HOMEOWNERS EXEMPTION $14,000 NET $12,908,306 NET $11,733,053 UNSECURED VALUATION GROSS $17,870 UNSECURED VALUATION GROSS $781,679 NET $17,870 NET $781,679 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000A 0.019812 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000B 0.020800 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.082336 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 057-014 BEARDSLEY TOTAL 1.129915 * SECURED VALUATION GROSS $16,637,557 NET ASSESSED VALUE MINUS MINERAL NET $16,637,557 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $2,394,135 TOTAL 0.002788 * NET $2,394,135 GEN LOCAL GOVT 1.000000 057-017 BEARDSLEY KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * TOTAL 1.107885 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 057-018 BEARDSLEY TOTAL 0.002788 * SECURED VALUATION GROSS $59,216 NET $59,216 057-015 BEARDSLEY GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $5,575,807 KCWA ZN 7 DEBT 0.022030 NET $5,575,807 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $1,609,531 KCWA ZN 19 DEBT 0.014911 NET $1,609,531 BEARDSLEY 2000A 0.019812 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000B 0.020800 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BEARDSLEY 2000A 0.019812 KCCD SRID 2003A 0.009630 BEARDSLEY 2000B 0.020800 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-016 BEARDSLEY SECURED VALUATION GROSS $13,433,306 PAGE 131

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-019 BEARDSLEY SECURED VALUATION GROSS $3,454,214 057-022 BEARDSLEY NET $3,454,214 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $439,348 KCWA ZN 7 DEBT 0.022030 NET $439,348 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000A 0.019812 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000B 0.020800 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.129915 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.129915 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 057-023 BEARDSLEY TOTAL 0.002788 * SECURED VALUATION GROSS $1,720,163 NET $1,720,163 057-020 BEARDSLEY UNSECURED VALUATION GROSS $177,553 SECURED VALUATION GROSS $16,433 NET $177,553 NET $16,433 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 057-021 BEARDSLEY SECURED VALUATION GROSS $50,480,958 NET $50,480,958 UNSECURED VALUATION GROSS $1,112,807 NET $1,112,807 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 132

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-024 BEARDSLEY 057-027 BEARDSLEY SECURED VALUATION GROSS $7,976,311 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $308,000 NET $7,668,311 057-028 BEARDSLEY UNSECURED VALUATION GROSS $9,178 SECURED VALUATION GROSS $2,345,978 NET $9,178 HOMEOWNERS EXEMPTION $14,000 GEN LOCAL GOVT 1.000000 NET $2,331,978 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $1,599,962 KCWA ZN 17 DEBT 0.010638 NET $1,599,962 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000A 0.019812 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BEARDSLEY 2000A 0.019812 KERN HIGH 2004A 0.010729 BEARDSLEY 2000B 0.020800 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 057-026 BEARDSLEY KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $10,200 TOTAL 0.002788 * NET $10,200 GEN LOCAL GOVT 1.000000 057-029 BEARDSLEY KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $6,686,977 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $105,000 KCWA ZN 19 DEBT 0.014911 NET $6,581,977 BEARDSLEY 2000A 0.019812 UNSECURED VALUATION GROSS $2,904 BEARDSLEY 2000B 0.020800 NET $2,904 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.129915 * BEARDSLEY 2000A 0.019812 NET ASSESSED VALUE MINUS MINERAL BEARDSLEY 2000B 0.020800 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 057-027 BEARDSLEY KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $8,540,647 TOTAL 1.129915 * NET $8,540,647 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $6,696,513 KCWA IMP #4 DEBT 0.002788 NET $6,696,513 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 133

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-030 BEARDSLEY SECURED VALUATION GROSS $8,319,072 057-033 BEARDSLEY NET $8,319,072 SECURED VALUATION GROSS $42,586,593 UNSECURED VALUATION GROSS $3,997,044 NET $42,586,593 NET $3,997,044 UNSECURED VALUATION GROSS $6,304,743 GEN LOCAL GOVT 1.000000 NET $6,304,743 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-031 BEARDSLEY SECURED VALUATION GROSS $562,923 057-034 BEARDSLEY NET $562,923 SECURED VALUATION GROSS $364,987 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 7 DEBT 0.022030 NET $343,987 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $39,199 KCWA ZN 19 DEBT 0.014911 NET $39,199 BEARDSLEY 2000A 0.019812 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BEARDSLEY 2000A 0.019812 KERN HIGH 2004A 0.010729 BEARDSLEY 2000B 0.020800 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.107885 * 057-032 BEARDSLEY 057-035 BEARDSLEY SECURED VALUATION GROSS $1,132,821 SECURED VALUATION GROSS $96,748 NET $1,132,821 NET $96,748 UNSECURED VALUATION GROSS $2,358,936 GEN LOCAL GOVT 1.000000 NET $2,358,936 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000A 0.019812 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000B 0.020800 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.107885 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 134

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-036 BEARDSLEY SECURED VALUATION GROSS $5,419,737 057-039 BEARDSLEY HOMEOWNERS EXEMPTION $49,000 SECURED VALUATION GROSS $19,714,327 NET $5,370,737 HOMEOWNERS EXEMPTION $413,000 UNSECURED VALUATION GROSS $715,179 NET $19,301,327 NET $715,179 UNSECURED VALUATION GROSS $10,063,053 GEN LOCAL GOVT 1.000000 NET $10,063,053 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000A 0.019812 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000B 0.020800 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.107885 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 057-037 BEARDSLEY TOTAL 1.129915 * SECURED VALUATION GROSS $56,806,152 NET ASSESSED VALUE MINUS MINERAL NET $56,806,152 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $7,085,921 TOTAL 0.002788 * NET $7,085,921 GEN LOCAL GOVT 1.000000 057-040 BEARDSLEY KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-038 BEARDSLEY SECURED VALUATION GROSS $89,606,584 057-041 BEARDSLEY HOMEOWNERS EXEMPTION $7,000 UNSECURED VALUATION GROSS $70,992 NET $89,599,584 NET $70,992 UNSECURED VALUATION GROSS $9,164,745 GEN LOCAL GOVT 1.000000 NET $9,164,745 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 135

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-042 BEARDSLEY 057-045 BEARDSLEY GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-046 BEARDSLEY SECURED VALUATION GROSS $1,749,637 057-043 BEARDSLEY NET $1,749,637 SECURED VALUATION GROSS $457,684 UNSECURED VALUATION GROSS $1,054,957 NET $457,684 NET $1,054,957 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 057-044 BEARDSLEY 057-047 BEARDSLEY UNSECURED VALUATION GROSS $56,569,503 SECURED VALUATION GROSS $1,563,341 NET $56,569,503 NET $1,563,341 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 057-045 BEARDSLEY SECURED VALUATION GROSS $209,631 NET $209,631 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 136

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-048 BEARDSLEY 057-051 BEARDSLEY SECURED VALUATION GROSS $963,052 KCWA ZN 7 DEBT 0.022030 NET $963,052 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $659,969 KCWA ZN 19 DEBT 0.014911 NET $659,969 BEARDSLEY 2000A 0.019812 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BEARDSLEY 2000A 0.019812 KERN HIGH 2004A 0.010729 BEARDSLEY 2000B 0.020800 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.107885 * 057-052 BEARDSLEY 057-049 BEARDSLEY SECURED VALUATION GROSS $8,497,266 SECURED VALUATION GROSS $1,363,074 NET $8,497,266 NET $1,363,074 UNSECURED VALUATION GROSS $3,353,944 UNSECURED VALUATION GROSS $1,140,304 NET $3,353,944 NET $1,140,304 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.107885 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 057-050 BEARDSLEY KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $9,029,563 TOTAL 0.002788 * NET $9,029,563 UNSECURED VALUATION GROSS $2,251,635 057-053 BEARDSLEY NET $2,251,635 SECURED VALUATION GROSS $493,687 GEN LOCAL GOVT 1.000000 NET $493,687 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $110,908 KCWA ZN 17 DEBT 0.010638 NET $110,908 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000A 0.019812 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BEARDSLEY 2000A 0.019812 KERN HIGH 2004A 0.010729 BEARDSLEY 2000B 0.020800 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.129915 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 057-051 BEARDSLEY KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $155,460 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $7,000 NET $148,460 GEN LOCAL GOVT 1.000000 PAGE 137

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-054 BEARDSLEY 057-057 BEARDSLEY SECURED VALUATION GROSS $930,240 NET $36,652 NET $930,240 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.107885 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 057-055 BEARDSLEY KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $772,415 TOTAL 0.002788 * NET $772,415 UNSECURED VALUATION GROSS $92,615 057-058 BEARDSLEY NET $92,615 SECURED VALUATION GROSS $88,648 GEN LOCAL GOVT 1.000000 NET $88,648 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-056 BEARDSLEY SECURED VALUATION GROSS $1,292,648 057-059 BEARDSLEY NET $1,292,648 SECURED VALUATION GROSS $126,076 GEN LOCAL GOVT 1.000000 NET $126,076 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129915 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-057 BEARDSLEY SECURED VALUATION GROSS $4,618,690 HOMEOWNERS EXEMPTION $217,000 NET $4,401,690 UNSECURED VALUATION GROSS $36,652 PAGE 138

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-060 BEARDSLEY 057-062 BEARDSLEY SECURED VALUATION GROSS $5,217,661 KCWA IMP #4 DEBT 0.002788 NET $5,217,661 TOTAL 0.002788 * UNSECURED VALUATION GROSS $2,995,868 NET $2,995,868 057-063 BEARDSLEY GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $253,279 KCWA ZN 7 DEBT 0.022030 NET $253,279 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $562,935 KCWA ZN 19 DEBT 0.014911 NET $562,935 BEARDSLEY 2000A 0.019812 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000B 0.020800 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BEARDSLEY 2000A 0.019812 KCCD SRID 2003A 0.009630 BEARDSLEY 2000B 0.020800 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.129915 * 057-061 BEARDSLEY NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $23,086,335 KCWA IMP #4 DEBT 0.002788 NET $23,086,335 TOTAL 0.002788 * UNSECURED VALUATION GROSS $1,323,602 NET $1,323,602 057-064 BEARDSLEY GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000A 0.019812 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 057-062 BEARDSLEY 057-065 BEARDSLEY SECURED VALUATION GROSS $468,968 SECURED VALUATION GROSS $1,711,633 NET $468,968 NET $1,711,633 UNSECURED VALUATION GROSS $152,484 GEN LOCAL GOVT 1.000000 NET $152,484 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000A 0.019812 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000B 0.020800 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000A 0.019812 KERN HIGH 1990E 0.003768 BEARDSLEY 2000B 0.020800 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.107885 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL PAGE 139

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-066 BEARDSLEY 057-070 BEARDSLEY SECURED VALUATION GROSS $16,151,172 BEARDSLEY 2000A 0.019812 NET $16,151,172 BEARDSLEY 2000B 0.020800 UNSECURED VALUATION GROSS $28,255,542 KHS REFUNDING 96A 0.017597 NET $28,255,542 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.129915 * BEARDSLEY 2000A 0.019812 NET ASSESSED VALUE MINUS MINERAL BEARDSLEY 2000B 0.020800 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 057-071 BEARDSLEY KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.107885 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 057-067 BEARDSLEY KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $11,840 BEARDSLEY 2000A 0.019812 NET $11,840 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BEARDSLEY 2000A 0.019812 KCCD SRID 2003A 0.009630 BEARDSLEY 2000B 0.020800 TOTAL 1.129915 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.107885 * 057-072 BEARDSLEY GEN LOCAL GOVT 1.000000 057-069 BEARDSLEY KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $2,691,512 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $126,000 BEARDSLEY 2000A 0.019812 NET $2,565,512 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BEARDSLEY 2000A 0.019812 TOTAL 1.107885 * BEARDSLEY 2000B 0.020800 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-070 BEARDSLEY SECURED VALUATION GROSS $7,846,768 HOMEOWNERS EXEMPTION $161,000 NET $7,685,768 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 140

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-073 BEARDSLEY 057-805 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $5,030,430 SECURED VALUATION GROSS $3,241,913 NET $5,030,430 HOMEOWNERS EXEMPTION $630,339 UNSECURED VALUATION GROSS $19,045 NET $2,611,574 NET $19,045 UNSECURED VALUATION GROSS $11,450 GEN LOCAL GOVT 1.000000 NET $11,450 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BEARDSLEY 2000A 0.019812 KCWA ZN 19 DEBT 0.014911 BEARDSLEY 2000B 0.020800 BEARDSLEY 2000A 0.019812 KHS REFUNDING 96A 0.017597 BEARDSLEY 2000B 0.020800 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.082336 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129915 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 057-806 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $436,814 057-074 BEARDSLEY HOMEOWNERS EXEMPTION $134,865 SECURED VALUATION GROSS $4,094,065 NET $301,949 NET $4,094,065 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 BEARDSLEY 2000A 0.019812 KCWA ZN 7 DEBT 0.022030 BEARDSLEY 2000B 0.020800 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 BEARDSLEY 2000A 0.019812 KERN HIGH 2004A 0.010729 BEARDSLEY 2000B 0.020800 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.082336 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL 057-819 MOB HOME EXCL WATER DEBT KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $47,664 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $18,353 NET $29,311 057-075 BEARDSLEY GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $725,117 BEARDSLEY 2000A 0.019812 NET $725,117 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BEARDSLEY 2000A 0.019812 TOTAL 1.082336 * BEARDSLEY 2000B 0.020800 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129915 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 141

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 057-827 MOB HOME EXCL WATER DEBT 058-002 BELRIDGE SECURED VALUATION GROSS $188,414 KCWA ZN 18 DEBT 0.004030 HOMEOWNERS EXEMPTION $48,630 KCCD SRID 2003A 0.009630 NET $139,784 TOTAL 1.024298 * UNSECURED VALUATION GROSS $2,420 NET $2,420 058-003 BELRIDGE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $612,885,562 BEARDSLEY 2000A 0.019812 HOMEOWNERS EXEMPTION $7,000 BEARDSLEY 2000B 0.020800 NET $612,878,562 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $1,716,246 KERN HIGH 1990E 0.003768 NET $1,716,246 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.082336 * KCWA ZN 18 DEBT 0.004030 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.024298 * TOTAL 0.002788 * 059-000 BLAKE 057-863 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $19,660,178 SECURED VALUATION GROSS $23,903 HOMEOWNERS EXEMPTION $175,000 NET $23,903 NET $19,485,178 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $310,482 BEARDSLEY 2000A 0.019812 NET $310,482 BEARDSLEY 2000B 0.020800 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.082336 * TOTAL 1.041724 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 059-001 BLAKE TOTAL 0.002788 * SECURED VALUATION GROSS $397,849 NET $397,849 058-000 BELRIDGE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $3,130,428,489 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $3,130,421,489 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $1,737,913 KCCD SRID 2003A 0.009630 NET $1,737,913 TOTAL 1.041724 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 061-001 PANAMA - BUENA VISTA ANX KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $11,642,087 KCCD SRID 2003A 0.009630 NET $11,642,087 TOTAL 1.024298 * UNSECURED VALUATION GROSS $153,017 NET $153,017 058-001 BELRIDGE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,047,891 KCWA ZN 17 DEBT 0.010638 NET $1,047,891 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.009630 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 058-002 BELRIDGE TOTAL 1.067273 * SECURED VALUATION GROSS $231,903 NET $231,903 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 142

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 061-003 PANAMA - BUENA VISTA ANX 061-007 PANAMA - BUENA VISTA SECURED VALUATION GROSS $84,138 SECURED VALUATION GROSS $9,684,931 NET $84,138 HOMEOWNERS EXEMPTION $364,000 GEN LOCAL GOVT 1.000000 NET $9,320,931 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $32,614 KCWA ZN 19 DEBT 0.014911 NET $32,614 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 061-004 PANAMA - BUENA VISTA ANX KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $11,493,399 KERN HIGH 1990E 0.003768 NET $11,493,399 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.114283 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 061-008 PANAMA - BUENA VISTA TOTAL 1.067273 * SECURED VALUATION GROSS $1,908,243 HOMEOWNERS EXEMPTION $14,000 061-005 PANAMA - BUENA VISTA ANX NET $1,894,243 SECURED VALUATION GROSS $17,390,302 UNSECURED VALUATION GROSS $178,566 NET $17,390,302 NET $178,566 UNSECURED VALUATION GROSS $119,189 GEN LOCAL GOVT 1.000000 NET $119,189 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 PANAMA SCH BD87-B 0.013209 KCWA ZN 19 DEBT 0.014911 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.092253 * 061-006 PANAMA - BUENA VISTA 061-009 PANAMA - BUENA VISTA ANX SECURED VALUATION GROSS $52,743,665 SECURED VALUATION GROSS $5,820,373 HOMEOWNERS EXEMPTION $462,000 HOMEOWNERS EXEMPTION $7,000 NET $52,281,665 NET $5,813,373 UNSECURED VALUATION GROSS $6,105,142 UNSECURED VALUATION GROSS $78,029 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $7,000 NET $6,098,142 NET $71,029 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.092253 * PAGE 143

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 061-010 PANAMA - BUENA VISTA 061-014 PANAMA - BUENA VISTA SECURED VALUATION GROSS $792,022 PANAMA SCH BD87-B 0.013209 NET $792,022 PANAMA 2002 REF 0.011771 UNSECURED VALUATION GROSS $7,889 KHS REFUNDING 96A 0.017597 NET $7,889 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.114283 * PANAMA SCH BD87-B 0.013209 NET ASSESSED VALUE MINUS MINERAL PANAMA 2002 REF 0.011771 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 061-015 PANAMA - BUENA VISTA KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $32,751,712 TOTAL 1.092253 * HOMEOWNERS EXEMPTION $476,000 NET $32,275,712 061-012 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $84,765 SECURED VALUATION GROSS $1,789,617 NET $84,765 HOMEOWNERS EXEMPTION $14,000 GEN LOCAL GOVT 1.000000 NET $1,775,617 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $281,742 KCWA ZN 17 DEBT 0.010638 NET $281,742 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 PANAMA SCH BD87-B 0.013209 KCWA ZN 17 DEBT 0.010638 PANAMA 2002 REF 0.011771 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 PANAMA SCH BD87-B 0.013209 KERN HIGH 1990E 0.003768 PANAMA 2002 REF 0.011771 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.114283 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.092253 * TOTAL 0.002788 * 061-013 PANAMA - BUENA VISTA 061-016 PANAMA - BUENA VISTA SECURED VALUATION GROSS $120,239 SECURED VALUATION GROSS $49,810,282 NET $120,239 HOMEOWNERS EXEMPTION $889,000 GEN LOCAL GOVT 1.000000 NET $48,921,282 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $330,270 KCWA ZN 19 DEBT 0.014911 NET $330,270 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 PANAMA SCH BD87-B 0.013209 KCCD SRID 2003A 0.009630 PANAMA 2002 REF 0.011771 TOTAL 1.092253 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 061-014 PANAMA - BUENA VISTA KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $4,778,678 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $280,000 TOTAL 1.114283 * NET $4,498,678 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $13,914 KCWA IMP #4 DEBT 0.002788 NET $13,914 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 144

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 061-017 PANAMA - BUENA VISTA 061-020 PANAMA - BUENA VISTA SECURED VALUATION GROSS $40,485 GEN LOCAL GOVT 1.000000 NET $40,485 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 PANAMA SCH BD87-B 0.013209 KCWA ZN 19 DEBT 0.014911 PANAMA 2002 REF 0.011771 PANAMA SCH BD87-B 0.013209 KHS REFUNDING 96A 0.017597 PANAMA 2002 REF 0.011771 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.092253 * KCCD SRID 2003A 0.009630 TOTAL 1.092253 * 061-023 PANANMA - BUENA VISTA SECURED VALUATION GROSS $188,203 061-018 PANAMA - BUENA VISTA NET $188,203 SECURED VALUATION GROSS $5,986,757 UNSECURED VALUATION GROSS $29,578 HOMEOWNERS EXEMPTION $86,930 NET $29,578 NET $5,899,827 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $227,075 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 19 DEBT 0.014911 NET $220,075 PANAMA SCH BD87-B 0.013209 GEN LOCAL GOVT 1.000000 PANAMA 2002 REF 0.011771 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 PANAMA SCH BD87-B 0.013209 KERN HIGH 2004A 0.010729 PANAMA 2002 REF 0.011771 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.092253 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 061-024 PANAMA - BUENA VISTA KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $398,722 TOTAL 1.092253 * NET $398,722 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 061-019 PANAMA - BUENA VISTA PANAMA 2002 REF 0.011771 SECURED VALUATION GROSS $11,925,164 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $11,918,164 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $43,171 KCCD SRID 2003A 0.009630 NET $43,171 TOTAL 1.092253 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.092253 * 061-020 PANAMA - BUENA VISTA SECURED VALUATION GROSS $9,502,396 NET $9,502,396 UNSECURED VALUATION GROSS $230,598 NET $230,598 PAGE 145

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 061-025 PANAMA - BUENA VISTA 061-029 PANAMA - BUENA VISTA UNSECURED VALUATION GROSS $4,658 KERN HIGH 2004A 0.010729 NET $4,658 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.092253 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 061-030 PANAMA - BUENA VISTA PANAMA SCH BD87-B 0.013209 SECURED VALUATION GROSS $5,246,083 PANAMA 2002 REF 0.011771 NET $5,246,083 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 PANAMA SCH BD87-B 0.013209 TOTAL 1.092253 * PANAMA 2002 REF 0.011771 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 061-027 PANAMA - BUENA VISTA TOTAL 1.092253 * SECURED VALUATION GROSS $844,150 NET $844,150 061-818 MOB HOME EXCL WATER DEBT UNSECURED VALUATION GROSS $75,946 SECURED VALUATION GROSS $110,946 NET $75,946 HOMEOWNERS EXEMPTION $27,898 GEN LOCAL GOVT 1.000000 NET $83,048 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.066704 * TOTAL 1.092253 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 061-028 PANAMA - BUENA VISTA TOTAL 0.002788 * SECURED VALUATION GROSS $27,135,928 NET $27,135,928 062-001 BUTTONWILLOW UNSECURED VALUATION GROSS $25,944 SECURED VALUATION GROSS $9,790,133 NET $25,944 NET $9,790,133 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $947,447 KCWA ZN 17 DEBT 0.010638 NET $947,447 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BUTTNWILLOW 2003A 0.009325 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.067273 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 061-029 PANAMA - BUENA VISTA KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $12,553,973 TOTAL 1.076598 * NET $12,553,973 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PANAMA SCH BD87-B 0.013209 PANAMA 2002 REF 0.011771 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 146

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 062-002 BUTTONWILLOW 062-007 BUTTONWILLOW SECURED VALUATION GROSS $336,420,261 NET $11,672,660 HOMEOWNERS EXEMPTION $105,000 UNSECURED VALUATION GROSS $4,524 NET $336,315,261 NET $4,524 UNSECURED VALUATION GROSS $282,810 GEN LOCAL GOVT 1.000000 NET $282,810 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.065717 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 062-008 BUTTONWILLOW SECURED VALUATION GROSS $2,055,676,668 062-003 BUTTONWILLOW NET $2,055,676,668 SECURED VALUATION GROSS $13,468,906 UNSECURED VALUATION GROSS $10,893 NET $13,468,906 NET $10,893 UNSECURED VALUATION GROSS $55,502 GEN LOCAL GOVT 1.000000 NET $55,502 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 BUTTNWILLOW 2003A 0.009325 BUTTNWILLOW 2003A 0.009325 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.051049 * TOTAL 1.065717 * 062-004 BUTTONWILLOW 062-009 BUTTONWILLOW SECURED VALUATION GROSS $401,880,113 SECURED VALUATION GROSS $14,695,543 NET $401,880,113 HOMEOWNERS EXEMPTION $406,000 UNSECURED VALUATION GROSS $4,342,686 NET $14,289,543 NET $4,342,686 UNSECURED VALUATION GROSS $339,837 GEN LOCAL GOVT 1.000000 NET $339,837 BUTTNWILLOW 2003A 0.009325 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BUTTNWILLOW 2003A 0.009325 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.051049 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 062-005 BUTTONWILLOW KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $132 TOTAL 1.076598 * NET $132 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BUTTNWILLOW 2003A 0.009325 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 062-007 BUTTONWILLOW SECURED VALUATION GROSS $11,672,660 PAGE 147

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 062-010 BUTTONWILLOW 062-013 BUTTONWILLOW SECURED VALUATION GROSS $13,909,624 KHS REFUNDING 96A 0.017597 NET $13,909,624 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $818,381 KERN HIGH 2004A 0.010729 NET $818,381 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.076598 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 062-014 BUTTONWILLOW BUTTNWILLOW 2003A 0.009325 SECURED VALUATION GROSS $27,593,410 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $21,000 KERN HIGH 1990E 0.003768 NET $27,572,410 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $4,206,744 KCCD SRID 2003A 0.009630 NET $4,206,744 TOTAL 1.076598 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 062-011 BUTTONWILLOW KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $18,346,280 BUTTNWILLOW 2003A 0.009325 HOMEOWNERS EXEMPTION $14,000 KHS REFUNDING 96A 0.017597 NET $18,332,280 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $1,768,687 KERN HIGH 2004A 0.010729 NET $1,768,687 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.076598 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 062-015 BUTTONWILLOW BUTTNWILLOW 2003A 0.009325 SECURED VALUATION GROSS $302,015 KHS REFUNDING 96A 0.017597 NET $302,015 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.076598 * BUTTNWILLOW 2003A 0.009325 KHS REFUNDING 96A 0.017597 062-012 BUTTONWILLOW KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $74,396,105 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $14,000 KCCD SRID 2003A 0.009630 NET $74,382,105 TOTAL 1.076598 * UNSECURED VALUATION GROSS $682,479 NET $682,479 062-016 BUTTONWILLOW GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,495,825 KCWA ZN 17 DEBT 0.010638 NET $1,495,825 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $2,282,698 BUTTNWILLOW 2003A 0.009325 NET $2,282,698 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 BUTTNWILLOW 2003A 0.009325 TOTAL 1.076598 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 062-013 BUTTONWILLOW KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $65,111,649 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $126,000 TOTAL 1.076598 * NET $64,985,649 UNSECURED VALUATION GROSS $4,870,738 NET $4,870,738 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BUTTNWILLOW 2003A 0.009325 PAGE 148

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 062-017 BUTTONWILLOW 062-022 BUTTONWILLOW SECURED VALUATION GROSS $7,171,704 TOTAL 1.076598 * NET $7,171,704 UNSECURED VALUATION GROSS $105,857 062-023 BUTTONWILLOW NET $105,857 SECURED VALUATION GROSS $123,973 GEN LOCAL GOVT 1.000000 NET $123,973 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.076598 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 062-019 BUTTONWILLOW SECURED VALUATION GROSS $1,957,425 062-024 BUTTONWILLOW NET $1,957,425 SECURED VALUATION GROSS $208,389 GEN LOCAL GOVT 1.000000 NET $208,389 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $1,130,387 KCWA ZN 18 DEBT 0.004030 NET $1,130,387 BUTTNWILLOW 2003A 0.009325 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BUTTNWILLOW 2003A 0.009325 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.065717 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 062-021 BUTTONWILLOW KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $32,660,802 TOTAL 1.076598 * NET $32,660,802 UNSECURED VALUATION GROSS $1,860,729 062-025 BUTTONWILLOW NET $1,860,729 SECURED VALUATION GROSS $576,395 GEN LOCAL GOVT 1.000000 NET $576,395 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.076598 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 062-022 BUTTONWILLOW SECURED VALUATION GROSS $3,377,358 HOMEOWNERS EXEMPTION $14,000 NET $3,363,358 UNSECURED VALUATION GROSS $2,749,484 NET $2,749,484 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 BUTTNWILLOW 2003A 0.009325 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 149

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 062-026 BUTTONWILLOW 062-029 BUTTONWILLOW SECURED VALUATION GROSS $8,482,788 TOTAL 1.065717 * HOMEOWNERS EXEMPTION $329,000 NET $8,153,788 062-030 BUTTONWILLOW UNSECURED VALUATION GROSS $19,260 SECURED VALUATION GROSS $388,832 NET $19,260 NET $388,832 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,172,254 BUTTONWILLOW WT#1 0.064594 NET $3,172,254 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 18 DEBT 0.004030 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.141192 * KCCD SRID 2003A 0.009630 TOTAL 1.065717 * 062-027 BUTTONWILLOW SECURED VALUATION GROSS $1,950,793 062-031 BUTTONWILLOW NET $1,950,793 SECURED VALUATION GROSS $1,351,005 GEN LOCAL GOVT 1.000000 NET $1,351,005 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 18 DEBT 0.004030 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.076598 * KCCD SRID 2003A 0.009630 TOTAL 1.065717 * 062-028 BUTTONWILLOW SECURED VALUATION GROSS $14,599,738 062-032 BUTTONWILLOW HOMEOWNERS EXEMPTION $14,000 SECURED VALUATION GROSS $1,342,509 NET $14,585,738 NET $1,342,509 UNSECURED VALUATION GROSS $703,798 GEN LOCAL GOVT 1.000000 NET $703,798 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.076598 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 062-029 BUTTONWILLOW SECURED VALUATION GROSS $4,387,016 NET $4,387,016 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 BUTTNWILLOW 2003A 0.009325 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 150

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 062-033 BUTTONWILLOW 062-037 BUTTONWILLOW SECURED VALUATION GROSS $101,017 GEN LOCAL GOVT 1.000000 NET $101,017 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 BUTTNWILLOW 2003A 0.009325 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.076598 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 063-000 CALIENTE UNION SECURED VALUATION GROSS $76,525,315 062-034 BUTTONWILLOW HOMEOWNERS EXEMPTION $1,142,744 SECURED VALUATION GROSS $468,729 NET $75,382,571 HOMEOWNERS EXEMPTION $11,866 UNSECURED VALUATION GROSS $498,274 NET $456,863 HOMEOWNERS EXEMPTION $4,357 GEN LOCAL GOVT 1.000000 NET $493,917 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 BUTTNWILLOW 2003A 0.009325 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.041724 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * 063-001 CALIENTE UNION SECURED VALUATION GROSS $28,625,076 062-035 BUTTONWILLOW HOMEOWNERS EXEMPTION $343,000 SECURED VALUATION GROSS $9,175,990 NET $28,282,076 NET $9,175,990 UNSECURED VALUATION GROSS $40,161 UNSECURED VALUATION GROSS $77,774 NET $40,161 NET $77,774 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 BUTTNWILLOW 2003A 0.009325 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.041724 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 065-001 DELANO UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $9,912,557 TOTAL 1.076598 * NET $9,912,557 UNSECURED VALUATION GROSS $1,330,183 062-036 BUTTONWILLOW NET $1,330,183 SECURED VALUATION GROSS $349,633 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 DELANO RFD 92-A 0.033665 NET $342,633 DELANO UN 00A BD 0.020016 GEN LOCAL GOVT 1.000000 DELANO UN 00B 0.020028 KCWA ZN 17 DEBT 0.010638 DELANO UN 00C 0.019333 KCWA ZN 19 DEBT 0.014911 DELANO GOB 2000D 0.024018 BUTTNWILLOW 2003A 0.009325 DELANO GOB 2000E 0.056415 KHS REFUNDING 96A 0.017597 DELANO HS BD 03A 0.096834 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.279939 * KCCD SRID 2003A 0.009630 TOTAL 1.076598 * PAGE 151

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 065-002 DELANO UNION 065-005 DELANO UNION SECURED VALUATION GROSS $33,507,920 DELANO UN 00A BD 0.020016 NET $33,507,920 DELANO UN 00B 0.020028 UNSECURED VALUATION GROSS $8,090 DELANO UN 00C 0.019333 NET $8,090 DELANO GOB 2000D 0.024018 GEN LOCAL GOVT 1.000000 DELANO GOB 2000E 0.056415 KCWA ZN 17 DEBT 0.010638 DELANO HS BD 03A 0.096834 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 DELANO RFD 92-A 0.033665 TOTAL 1.305488 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 065-006 DELANO UNION DELANO UN 00C 0.019333 SECURED VALUATION GROSS $56,860,887 DELANO GOB 2000D 0.024018 HOMEOWNERS EXEMPTION $42,000 DELANO GOB 2000E 0.056415 NET $56,818,887 DELANO HS BD 03A 0.096834 UNSECURED VALUATION GROSS $245,404 KCCD SRID 2003A 0.009630 NET $245,404 TOTAL 1.305488 * GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 065-003 DELANO UNION DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $73,341,902 DELANO UN 00B 0.020028 HOMEOWNERS EXEMPTION $211,473 DELANO UN 00C 0.019333 NET $73,130,429 DELANO GOB 2000D 0.024018 UNSECURED VALUATION GROSS $498,553 DELANO GOB 2000E 0.056415 NET $498,553 DELANO HS BD 03A 0.096834 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 DELANO RFD 92-A 0.033665 TOTAL 1.279939 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 065-007 DELANO UNION DELANO UN 00C 0.019333 SECURED VALUATION GROSS $57,344,920 DELANO GOB 2000D 0.024018 HOMEOWNERS EXEMPTION $21,000 DELANO GOB 2000E 0.056415 NET $57,323,920 DELANO HS BD 03A 0.096834 UNSECURED VALUATION GROSS $177,997 KCCD SRID 2003A 0.009630 NET $177,997 TOTAL 1.279939 * GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 065-004 DELANO UNION DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $5,693 DELANO UN 00B 0.020028 NET $5,693 DELANO UN 00C 0.019333 GEN LOCAL GOVT 1.000000 DELANO GOB 2000D 0.024018 DELANO RFD 92-A 0.033665 DELANO GOB 2000E 0.056415 DELANO UN 00A BD 0.020016 DELANO HS BD 03A 0.096834 DELANO UN 00B 0.020028 KCCD SRID 2003A 0.009630 DELANO UN 00C 0.019333 TOTAL 1.279939 * DELANO GOB 2000D 0.024018 DELANO GOB 2000E 0.056415 DELANO HS BD 03A 0.096834 KCCD SRID 2003A 0.009630 TOTAL 1.279939 * 065-005 DELANO UNION SECURED VALUATION GROSS $6,720,324 HOMEOWNERS EXEMPTION $21,000 NET $6,699,324 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 DELANO RFD 92-A 0.033665 PAGE 152

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 065-008 DELANO UNION 065-011 DELANO UNION SECURED VALUATION GROSS $17,017,464 DELANO HS BD 03A 0.096834 NET $17,017,464 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $47,131 TOTAL 1.279939 * NET $47,131 GEN LOCAL GOVT 1.000000 065-012 DELANO UNION DELANO RFD 92-A 0.033665 SECURED VALUATION GROSS $1,183,492 DELANO UN 00A BD 0.020016 NET $1,183,492 DELANO UN 00B 0.020028 UNSECURED VALUATION GROSS $97,560 DELANO UN 00C 0.019333 NET $97,560 DELANO GOB 2000D 0.024018 GEN LOCAL GOVT 1.000000 DELANO GOB 2000E 0.056415 KCWA ZN 17 DEBT 0.010638 DELANO HS BD 03A 0.096834 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 DELANO RFD 92-A 0.033665 TOTAL 1.279939 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 065-009 DELANO UNION DELANO UN 00C 0.019333 SECURED VALUATION GROSS $413,077 DELANO GOB 2000D 0.024018 NET $413,077 DELANO GOB 2000E 0.056415 GEN LOCAL GOVT 1.000000 DELANO HS BD 03A 0.096834 DELANO RFD 92-A 0.033665 KCCD SRID 2003A 0.009630 DELANO UN 00A BD 0.020016 TOTAL 1.305488 * DELANO UN 00B 0.020028 DELANO UN 00C 0.019333 065-013 DELANO UNION DELANO GOB 2000D 0.024018 SECURED VALUATION GROSS $43,615,325 DELANO GOB 2000E 0.056415 HOMEOWNERS EXEMPTION $21,000 DELANO HS BD 03A 0.096834 NET $43,594,325 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,032,161 TOTAL 1.279939 * NET $5,032,161 GEN LOCAL GOVT 1.000000 065-010 DELANO UNION DELANO RFD 92-A 0.033665 SECURED VALUATION GROSS $1,622,712 DELANO UN 00A BD 0.020016 NET $1,622,712 DELANO UN 00B 0.020028 GEN LOCAL GOVT 1.000000 DELANO UN 00C 0.019333 DELANO RFD 92-A 0.033665 DELANO GOB 2000D 0.024018 DELANO UN 00A BD 0.020016 DELANO GOB 2000E 0.056415 DELANO UN 00B 0.020028 DELANO HS BD 03A 0.096834 DELANO UN 00C 0.019333 KCCD SRID 2003A 0.009630 DELANO GOB 2000D 0.024018 TOTAL 1.279939 * DELANO GOB 2000E 0.056415 DELANO HS BD 03A 0.096834 065-014 DELANO UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $15,746 TOTAL 1.279939 * NET $15,746 GEN LOCAL GOVT 1.000000 065-011 DELANO UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $45,421,269 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $14,000 DELANO RFD 92-A 0.033665 NET $45,407,269 DELANO UN 00A BD 0.020016 UNSECURED VALUATION GROSS $5,494,473 DELANO UN 00B 0.020028 NET $5,494,473 DELANO UN 00C 0.019333 GEN LOCAL GOVT 1.000000 DELANO GOB 2000D 0.024018 DELANO RFD 92-A 0.033665 DELANO GOB 2000E 0.056415 DELANO UN 00A BD 0.020016 DELANO HS BD 03A 0.096834 DELANO UN 00B 0.020028 KCCD SRID 2003A 0.009630 DELANO UN 00C 0.019333 TOTAL 1.305488 * DELANO GOB 2000D 0.024018 DELANO GOB 2000E 0.056415 PAGE 153

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 065-015 DELANO UNION 065-018 DELANO UNION SECURED VALUATION GROSS $3,041,795 DELANO UN 00B 0.020028 NET $3,041,795 DELANO UN 00C 0.019333 UNSECURED VALUATION GROSS $34,126 DELANO GOB 2000D 0.024018 NET $34,126 DELANO GOB 2000E 0.056415 GEN LOCAL GOVT 1.000000 DELANO HS BD 03A 0.096834 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.279939 * DELANO RFD 92-A 0.033665 DELANO UN 00A BD 0.020016 065-019 DELANO UNION DELANO UN 00B 0.020028 SECURED VALUATION GROSS $427,114 DELANO UN 00C 0.019333 NET $427,114 DELANO GOB 2000D 0.024018 GEN LOCAL GOVT 1.000000 DELANO GOB 2000E 0.056415 KCWA ZN 17 DEBT 0.010638 DELANO HS BD 03A 0.096834 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 DELANO RFD 92-A 0.033665 TOTAL 1.305488 * DELANO UN 00A BD 0.020016 DELANO UN 00B 0.020028 065-016 DELANO UNION DELANO UN 00C 0.019333 SECURED VALUATION GROSS $5,648,780 DELANO GOB 2000D 0.024018 HOMEOWNERS EXEMPTION $413,000 DELANO GOB 2000E 0.056415 NET $5,235,780 DELANO HS BD 03A 0.096834 UNSECURED VALUATION GROSS $4,000 KCCD SRID 2003A 0.009630 NET $4,000 TOTAL 1.305488 * GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 065-020 DELANO UNION DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $132,719 DELANO UN 00B 0.020028 NET $132,719 DELANO UN 00C 0.019333 GEN LOCAL GOVT 1.000000 DELANO GOB 2000D 0.024018 KCWA ZN 17 DEBT 0.010638 DELANO GOB 2000E 0.056415 KCWA ZN 19 DEBT 0.014911 DELANO HS BD 03A 0.096834 DELANO RFD 92-A 0.033665 KCCD SRID 2003A 0.009630 DELANO UN 00A BD 0.020016 TOTAL 1.279939 * DELANO UN 00B 0.020028 DELANO UN 00C 0.019333 065-017 DELANO UNION DELANO GOB 2000D 0.024018 SECURED VALUATION GROSS $171,717 DELANO GOB 2000E 0.056415 NET $171,717 DELANO HS BD 03A 0.096834 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.305488 * KCWA ZN 19 DEBT 0.014911 DELANO RFD 92-A 0.033665 066-001 EDISON DELANO UN 00A BD 0.020016 SECURED VALUATION GROSS $1,018,922 DELANO UN 00B 0.020028 NET $1,018,922 DELANO UN 00C 0.019333 UNSECURED VALUATION GROSS $271,548 DELANO GOB 2000D 0.024018 NET $271,548 DELANO GOB 2000E 0.056415 GEN LOCAL GOVT 1.000000 DELANO HS BD 03A 0.096834 EDISON GOB 2004A 0.052100 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.305488 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 065-018 DELANO UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $3,178,900 TOTAL 1.093824 * NET $3,178,900 GEN LOCAL GOVT 1.000000 DELANO RFD 92-A 0.033665 DELANO UN 00A BD 0.020016 PAGE 154

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 066-002 EDISON 066-006 EDISON SECURED VALUATION GROSS $18,747,758 NET $4,253,722 HOMEOWNERS EXEMPTION $532,000 UNSECURED VALUATION GROSS $1,195,938 NET $18,215,758 NET $1,195,938 UNSECURED VALUATION GROSS $391,639 GEN LOCAL GOVT 1.000000 NET $391,639 EDISON GOB 2004A 0.052100 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 EDISON GOB 2004A 0.052100 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.093824 * KCCD SRID 2003A 0.009630 TOTAL 1.093824 * 066-007 EDISON SECURED VALUATION GROSS $1,239,380 066-003 EDISON NET $1,239,380 SECURED VALUATION GROSS $101,063,033 UNSECURED VALUATION GROSS $2,626,379 HOMEOWNERS EXEMPTION $238,000 NET $2,626,379 NET $100,825,033 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $7,382,819 EDISON GOB 2004A 0.052100 NET $7,382,819 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 EDISON GOB 2004A 0.052100 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.093824 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 066-008 EDISON TOTAL 1.093824 * SECURED VALUATION GROSS $1,706,638 HOMEOWNERS EXEMPTION $42,000 066-004 EDISON NET $1,664,638 SECURED VALUATION GROSS $37,391,665 UNSECURED VALUATION GROSS $16,600 HOMEOWNERS EXEMPTION $2,198,000 NET $16,600 NET $35,193,665 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $241,872 EDISON GOB 2004A 0.052100 NET $241,872 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 EDISON GOB 2004A 0.052100 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.093824 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 066-009 EDISON TOTAL 1.093824 * SECURED VALUATION GROSS $711,591 NET $711,591 066-005 EDISON GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $5,474,920 EDISON GOB 2004A 0.052100 HOMEOWNERS EXEMPTION $189,000 KHS REFUNDING 96A 0.017597 NET $5,285,920 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 EDISON GOB 2004A 0.052100 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.093824 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.093824 * 066-006 EDISON SECURED VALUATION GROSS $4,302,722 HOMEOWNERS EXEMPTION $49,000 PAGE 155

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 066-010 EDISON 066-014 EDISON SECURED VALUATION GROSS $4,908,434 NET $11,710,535 NET $4,908,434 UNSECURED VALUATION GROSS $2,900 UNSECURED VALUATION GROSS $329,376 NET $2,900 NET $329,376 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 EDISON GOB 2004A 0.052100 EDISON GOB 2004A 0.052100 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.093824 * TOTAL 1.093824 * 066-015 EDISON 066-011 EDISON SECURED VALUATION GROSS $8,521,326 SECURED VALUATION GROSS $9,807,273 NET $8,521,326 HOMEOWNERS EXEMPTION $378,000 UNSECURED VALUATION GROSS $128,637 NET $9,429,273 NET $128,637 UNSECURED VALUATION GROSS $15,100 GEN LOCAL GOVT 1.000000 NET $15,100 EDISON GOB 2004A 0.052100 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 EDISON GOB 2004A 0.052100 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.093824 * KCCD SRID 2003A 0.009630 TOTAL 1.093824 * 066-016 EDISON SECURED VALUATION GROSS $7,107,406 066-012 EDISON HOMEOWNERS EXEMPTION $189,000 SECURED VALUATION GROSS $1,127,116 NET $6,918,406 HOMEOWNERS EXEMPTION $28,000 UNSECURED VALUATION GROSS $537,768 NET $1,099,116 NET $537,768 UNSECURED VALUATION GROSS $102,886 GEN LOCAL GOVT 1.000000 NET $102,886 EDISON GOB 2004A 0.052100 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 EDISON GOB 2004A 0.052100 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.093824 * KCCD SRID 2003A 0.009630 TOTAL 1.093824 * 066-017 EDISON SECURED VALUATION GROSS $271,436 066-013 EDISON HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $2,656,191 NET $264,436 NET $2,656,191 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 EDISON GOB 2004A 0.052100 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 EDISON GOB 2004A 0.052100 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.093824 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.119373 * 066-014 EDISON SECURED VALUATION GROSS $12,074,535 HOMEOWNERS EXEMPTION $364,000 PAGE 156

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 066-018 EDISON 066-022 EDISON SECURED VALUATION GROSS $5,850,586 HOMEOWNERS EXEMPTION $21,000 HOMEOWNERS EXEMPTION $189,000 NET $338,679 NET $5,661,586 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,850 EDISON GOB 2004A 0.052100 NET $3,850 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 EDISON GOB 2004A 0.052100 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.093824 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 066-023 EDISON TOTAL 1.093824 * SECURED VALUATION GROSS $719,679 NET $719,679 066-019 EDISON GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $19,266,796 EDISON GOB 2004A 0.052100 NET $19,266,796 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $1,237,100 KERN HIGH 1990E 0.003768 NET $1,237,100 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 EDISON GOB 2004A 0.052100 TOTAL 1.093824 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 066-024 EDISON KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $386,807 KCCD SRID 2003A 0.009630 NET $386,807 TOTAL 1.093824 * UNSECURED VALUATION GROSS $1,292,744 NET $1,292,744 066-020 EDISON GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $4,920,676 EDISON GOB 2004A 0.052100 HOMEOWNERS EXEMPTION $161,000 KHS REFUNDING 96A 0.017597 NET $4,759,676 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $7,900 KERN HIGH 2004A 0.010729 NET $7,900 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.093824 * EDISON GOB 2004A 0.052100 KHS REFUNDING 96A 0.017597 066-025 EDISON KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $1,389,141 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $49,000 KCCD SRID 2003A 0.009630 NET $1,340,141 TOTAL 1.093824 * GEN LOCAL GOVT 1.000000 EDISON GOB 2004A 0.052100 066-021 EDISON KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $10,515,964 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $301,000 KERN HIGH 2004A 0.010729 NET $10,214,964 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $8,734 TOTAL 1.093824 * NET $8,734 GEN LOCAL GOVT 1.000000 EDISON GOB 2004A 0.052100 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.093824 * 066-022 EDISON SECURED VALUATION GROSS $359,679 PAGE 157

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 066-026 EDISON 067-002 ELK HILLS SECURED VALUATION GROSS $6,650,504 NET $6,147 NET $6,650,504 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,661,103 KCWA ZN 17 DEBT 0.010638 NET $1,661,103 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 ELK HILLS GOB 04A 0.011591 EDISON GOB 2004A 0.052100 ELK HILLS GOB 05A 0.014114 KHS REFUNDING 96A 0.017597 WKERN COM COL 04A 0.015556 KERN HIGH 1990E 0.003768 TOTAL 1.055929 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 067-003 ELK HILLS TOTAL 1.093824 * SECURED VALUATION GROSS $275,633,259 HOMEOWNERS EXEMPTION $178,528 066-027 EDISON NET $275,454,731 SECURED VALUATION GROSS $20,724,792 UNSECURED VALUATION GROSS $4,528,739 HOMEOWNERS EXEMPTION $364,000 NET $4,528,739 NET $20,360,792 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,420 KCWA ZN 17 DEBT 0.010638 NET $2,420 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 ELK HILLS GOB 04A 0.011591 EDISON GOB 2004A 0.052100 ELK HILLS GOB 05A 0.014114 KHS REFUNDING 96A 0.017597 WKERN COM COL 04A 0.015556 KERN HIGH 1990E 0.003768 TOTAL 1.055929 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 067-004 ELK HILLS TOTAL 1.093824 * SECURED VALUATION GROSS $4,544,021 HOMEOWNERS EXEMPTION $35,000 066-028 EDISON NET $4,509,021 SECURED VALUATION GROSS $4,397,118 UNSECURED VALUATION GROSS $108,597 HOMEOWNERS EXEMPTION $133,000 NET $108,597 NET $4,264,118 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 EDISON GOB 2004A 0.052100 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 ELK HILLS GOB 04A 0.011591 KERN HIGH 1990E 0.003768 ELK HILLS GOB 05A 0.014114 KERN HIGH 2004A 0.010729 WKERN COM COL 04A 0.015556 KCCD SRID 2003A 0.009630 TOTAL 1.066810 * TOTAL 1.093824 * 067-005 ELK HILLS 067-001 ELK HILLS SECURED VALUATION GROSS $502,464 SECURED VALUATION GROSS $2,417,514 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $7,000 NET $495,464 NET $2,410,514 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,239,450 ELK HILLS GOB 04A 0.011591 NET $3,239,450 ELK HILLS GOB 05A 0.014114 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.041261 * KCWA ZN 18 DEBT 0.004030 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 05A 0.014114 WKERN COM COL 04A 0.015556 TOTAL 1.055929 * 067-002 ELK HILLS SECURED VALUATION GROSS $1,092,462,932 NET $1,092,462,932 UNSECURED VALUATION GROSS $6,147 PAGE 158

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 067-006 ELK HILLS 067-010 ELK HILLS SECURED VALUATION GROSS $3,377,591 WKERN COM COL 04A 0.015556 NET $3,377,591 TOTAL 1.055929 * UNSECURED VALUATION GROSS $1,469 NET $1,469 067-011 ELK HILLS GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 18 DEBT 0.004030 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 05A 0.014114 ELK HILLS GOB 05A 0.014114 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.066810 * TOTAL 1.055929 * 067-007 ELK HILLS 067-012 ELK HILLS SECURED VALUATION GROSS $10,454,133 SECURED VALUATION GROSS $351,870 HOMEOWNERS EXEMPTION $28,000 NET $351,870 NET $10,426,133 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $874,135 KCWA ZN 17 DEBT 0.010638 NET $874,135 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 ELK HILLS GOB 04A 0.011591 KCWA ZN 17 DEBT 0.010638 ELK HILLS GOB 05A 0.014114 KCWA ZN 19 DEBT 0.014911 WKERN COM COL 04A 0.015556 ELK HILLS GOB 04A 0.011591 TOTAL 1.055929 * ELK HILLS GOB 05A 0.014114 WKERN COM COL 04A 0.015556 067-013 ELK HILLS TOTAL 1.066810 * SECURED VALUATION GROSS $7,427,872 NET $7,427,872 067-008 ELK HILLS UNSECURED VALUATION GROSS $407 SECURED VALUATION GROSS $5,283 NET $407 NET $5,283 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 18 DEBT 0.004030 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 05A 0.014114 ELK HILLS GOB 05A 0.014114 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.066810 * TOTAL 1.055929 * 067-014 ELK HILLS 067-009 ELK HILLS SECURED VALUATION GROSS $24,307 SECURED VALUATION GROSS $2,785,294 NET $24,307 NET $2,785,294 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 05A 0.014114 ELK HILLS GOB 05A 0.014114 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.066810 * TOTAL 1.066810 * 067-010 ELK HILLS SECURED VALUATION GROSS $828 NET $828 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 ELK HILLS GOB 04A 0.011591 ELK HILLS GOB 05A 0.014114 PAGE 159

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 067-015 ELK HILLS 068-002 FAIRFAX SECURED VALUATION GROSS $168,752 TOTAL 1.129563 * NET $168,752 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 ELK HILLS GOB 04A 0.011591 068-003 FAIRFAX ELK HILLS GOB 05A 0.014114 SECURED VALUATION GROSS $2,894,301 WKERN COM COL 04A 0.015556 HOMEOWNERS EXEMPTION $84,000 TOTAL 1.066810 * NET $2,810,301 UNSECURED VALUATION GROSS $6,653 067-016 ELK HILLS NET $6,653 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ELK HILLS GOB 04A 0.011591 KCWA ZN 19 DEBT 0.014911 ELK HILLS GOB 05A 0.014114 FAIRFAX 04A 0.003106 WKERN COM COL 04A 0.015556 FAIRFAX SCH 2000A 0.023978 TOTAL 1.066810 * FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 068-001 FAIRFAX KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $4,619,376 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $70,000 KCCD SRID 2003A 0.009630 NET $4,549,376 TOTAL 1.129563 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 068-004 FAIRFAX FAIRFAX SCH 2000A 0.023978 SECURED VALUATION GROSS $17,359,741 FAIRFAX 2002A 0.013176 HOMEOWNERS EXEMPTION $630,000 KHS REFUNDING 96A 0.017597 NET $16,729,741 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $186,436 KERN HIGH 2004A 0.010729 NET $186,436 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.129563 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 068-002 FAIRFAX FAIRFAX 2002A 0.013176 SECURED VALUATION GROSS $17,670,672 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $699,308 KERN HIGH 1990E 0.003768 NET $16,971,364 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $259,711 KCCD SRID 2003A 0.009630 NET $259,711 TOTAL 1.129563 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 160

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-005 FAIRFAX SECURED VALUATION GROSS $2,123,943 068-008 FAIRFAX HOMEOWNERS EXEMPTION $84,000 SECURED VALUATION GROSS $3,494 NET $2,039,943 NET $3,494 UNSECURED VALUATION GROSS $165,732 GEN LOCAL GOVT 1.000000 NET $165,732 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FAIRFAX 04A 0.003106 KCWA ZN 19 DEBT 0.014911 FAIRFAX SCH 2000A 0.023978 FAIRFAX 04A 0.003106 FAIRFAX 2002A 0.013176 FAIRFAX SCH 2000A 0.023978 KHS REFUNDING 96A 0.017597 FAIRFAX 2002A 0.013176 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.129563 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.129563 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 068-009 FAIRFAX SECURED VALUATION GROSS $7,779,916 068-006 FAIRFAX HOMEOWNERS EXEMPTION $469,000 SECURED VALUATION GROSS $276,262 NET $7,310,916 HOMEOWNERS EXEMPTION $7,000 UNSECURED VALUATION GROSS $14,696 NET $269,262 NET $14,696 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129563 * TOTAL 1.129563 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 068-007 FAIRFAX 068-010 FAIRFAX SECURED VALUATION GROSS $3,654,442 SECURED VALUATION GROSS $1,188,965 HOMEOWNERS EXEMPTION $147,000 NET $1,188,965 NET $3,507,442 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $26,990 FAIRFAX 04A 0.003106 NET $26,990 FAIRFAX SCH 2000A 0.023978 GEN LOCAL GOVT 1.000000 FAIRFAX 2002A 0.013176 FAIRFAX 04A 0.003106 KHS REFUNDING 96A 0.017597 FAIRFAX SCH 2000A 0.023978 KERN HIGH 1990E 0.003768 FAIRFAX 2002A 0.013176 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.081984 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * PAGE 161

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-011 FAIRFAX 068-014 FAIRFAX SECURED VALUATION GROSS $6,356,005 KCCD SRID 2003A 0.009630 NET $6,356,005 TOTAL 1.081984 * UNSECURED VALUATION GROSS $221,981 NET $221,981 068-015 FAIRFAX GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 KCWA ZN 7 DEBT 0.022030 FAIRFAX SCH 2000A 0.023978 KCWA ZN 17 DEBT 0.010638 FAIRFAX 2002A 0.013176 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FAIRFAX 04A 0.003106 KERN HIGH 1990E 0.003768 FAIRFAX SCH 2000A 0.023978 KERN HIGH 2004A 0.010729 FAIRFAX 2002A 0.013176 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.081984 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 068-012 FAIRFAX KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $24,379,300 TOTAL 1.129563 * HOMEOWNERS EXEMPTION $672,000 NET ASSESSED VALUE MINUS MINERAL NET $23,707,300 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $201,884 TOTAL 0.002788 * NET $201,884 GEN LOCAL GOVT 1.000000 068-016 FAIRFAX FAIRFAX 04A 0.003106 SECURED VALUATION GROSS $1,504,851 FAIRFAX SCH 2000A 0.023978 HOMEOWNERS EXEMPTION $14,000 FAIRFAX 2002A 0.013176 NET $1,490,851 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $37,585 KERN HIGH 1990E 0.003768 NET $37,585 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.081984 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 068-013 FAIRFAX FAIRFAX 04A 0.003106 SECURED VALUATION GROSS $10,598,460 FAIRFAX SCH 2000A 0.023978 HOMEOWNERS EXEMPTION $49,000 FAIRFAX 2002A 0.013176 NET $10,549,460 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $963,488 KERN HIGH 1990E 0.003768 NET $963,488 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 FAIRFAX 04A 0.003106 TOTAL 1.129563 * FAIRFAX SCH 2000A 0.023978 NET ASSESSED VALUE MINUS MINERAL FAIRFAX 2002A 0.013176 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * 068-014 FAIRFAX SECURED VALUATION GROSS $648 NET $648 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 162

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-017 FAIRFAX 068-020 FAIRFAX SECURED VALUATION GROSS $558,546 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 19 DEBT 0.014911 NET $537,546 FAIRFAX 04A 0.003106 GEN LOCAL GOVT 1.000000 FAIRFAX SCH 2000A 0.023978 KCWA ZN 7 DEBT 0.022030 FAIRFAX 2002A 0.013176 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 FAIRFAX 04A 0.003106 KERN HIGH 2004A 0.010729 FAIRFAX SCH 2000A 0.023978 KCCD SRID 2003A 0.009630 FAIRFAX 2002A 0.013176 TOTAL 1.129563 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.129563 * 068-021 FAIRFAX NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $1,017,502 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $42,000 TOTAL 0.002788 * NET $975,502 UNSECURED VALUATION GROSS $7,150 068-018 FAIRFAX NET $7,150 SECURED VALUATION GROSS $35,188,863 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $588,000 FAIRFAX 04A 0.003106 NET $34,600,863 FAIRFAX SCH 2000A 0.023978 UNSECURED VALUATION GROSS $1,867,428 FAIRFAX 2002A 0.013176 NET $1,867,428 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 FAIRFAX 04A 0.003106 KCCD SRID 2003A 0.009630 FAIRFAX SCH 2000A 0.023978 TOTAL 1.081984 * FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 068-022 FAIRFAX KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $5,460,876 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $147,000 KCCD SRID 2003A 0.009630 NET $5,313,876 TOTAL 1.092622 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 068-019 FAIRFAX KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FAIRFAX 04A 0.003106 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129563 * TOTAL 1.092622 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 068-020 FAIRFAX TOTAL 0.002788 * SECURED VALUATION GROSS $20,498,442 HOMEOWNERS EXEMPTION $880,492 NET $19,617,950 UNSECURED VALUATION GROSS $280,640 NET $280,640 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 163

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-023 FAIRFAX 068-025 FAIRFAX SECURED VALUATION GROSS $1,754,803 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $84,000 TOTAL 0.002788 * NET $1,670,803 UNSECURED VALUATION GROSS $9,309 068-026 FAIRFAX NET $9,309 SECURED VALUATION GROSS $12,543,232 GEN LOCAL GOVT 1.000000 NET $12,543,232 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $482,561 KCWA ZN 17 DEBT 0.010638 NET $482,561 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129563 * TOTAL 1.081984 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 068-027 FAIRFAX TOTAL 0.002788 * SECURED VALUATION GROSS $108,900 NET $108,900 068-024 FAIRFAX GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $7,112,478 FAIRFAX 04A 0.003106 HOMEOWNERS EXEMPTION $287,000 FAIRFAX SCH 2000A 0.023978 NET $6,825,478 FAIRFAX 2002A 0.013176 UNSECURED VALUATION GROSS $5,300 KHS REFUNDING 96A 0.017597 NET $5,300 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 FAIRFAX 04A 0.003106 KCCD SRID 2003A 0.009630 FAIRFAX SCH 2000A 0.023978 TOTAL 1.081984 * FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 068-028 FAIRFAX KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $9,845,043 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $441,000 KCCD SRID 2003A 0.009630 NET $9,404,043 TOTAL 1.081984 * UNSECURED VALUATION GROSS $9,097 NET $9,097 068-025 FAIRFAX GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $4,715,631 KCWA ZN 7 DEBT 0.022030 HOMEOWNERS EXEMPTION $154,000 KCWA ZN 17 DEBT 0.010638 NET $4,561,631 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $3,300 FAIRFAX 04A 0.003106 NET $3,300 FAIRFAX SCH 2000A 0.023978 GEN LOCAL GOVT 1.000000 FAIRFAX 2002A 0.013176 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 FAIRFAX 04A 0.003106 KCCD SRID 2003A 0.009630 FAIRFAX SCH 2000A 0.023978 TOTAL 1.129563 * FAIRFAX 2002A 0.013176 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.129563 * NET ASSESSED VALUE MINUS MINERAL PAGE 164

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-029 FAIRFAX 068-032 FAIRFAX SECURED VALUATION GROSS $1,040,615 SECURED VALUATION GROSS $138,258 HOMEOWNERS EXEMPTION $21,000 HOMEOWNERS EXEMPTION $14,000 NET $1,019,615 NET $124,258 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.129563 * TOTAL 1.129563 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 068-030 FAIRFAX 068-033 FAIRFAX SECURED VALUATION GROSS $6,633,700 SECURED VALUATION GROSS $410,974 HOMEOWNERS EXEMPTION $112,000 NET $410,974 NET $6,521,700 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $210,249 KCWA ZN 7 DEBT 0.022030 NET $210,249 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 FAIRFAX 04A 0.003106 KCWA ZN 17 DEBT 0.010638 FAIRFAX SCH 2000A 0.023978 KCWA ZN 19 DEBT 0.014911 FAIRFAX 2002A 0.013176 FAIRFAX 04A 0.003106 KHS REFUNDING 96A 0.017597 FAIRFAX SCH 2000A 0.023978 KERN HIGH 1990E 0.003768 FAIRFAX 2002A 0.013176 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.129563 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.129563 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 068-031 FAIRFAX SECURED VALUATION GROSS $145,228,813 NET $145,228,813 UNSECURED VALUATION GROSS $806,936 NET $806,936 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * PAGE 165

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-035 FAIRFAX 068-038 FAIRFAX SECURED VALUATION GROSS $1,358,836 SECURED VALUATION GROSS $165,397 NET $1,358,836 NET $165,397 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 FAIRFAX 04A 0.003106 KCWA ZN 17 DEBT 0.010638 FAIRFAX SCH 2000A 0.023978 KCWA ZN 19 DEBT 0.014911 FAIRFAX 2002A 0.013176 FAIRFAX 04A 0.003106 KHS REFUNDING 96A 0.017597 FAIRFAX SCH 2000A 0.023978 KERN HIGH 1990E 0.003768 FAIRFAX 2002A 0.013176 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.081984 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 068-039 FAIRFAX TOTAL 1.129563 * SECURED VALUATION GROSS $3,446,383 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $112,000 KCWA IMP #4 DEBT 0.002788 NET $3,334,383 TOTAL 0.002788 * UNSECURED VALUATION GROSS $19,406 NET $19,406 068-036 FAIRFAX GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $5,094,285 FAIRFAX 04A 0.003106 HOMEOWNERS EXEMPTION $98,000 FAIRFAX SCH 2000A 0.023978 NET $4,996,285 FAIRFAX 2002A 0.013176 UNSECURED VALUATION GROSS $2,104 KHS REFUNDING 96A 0.017597 NET $2,104 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.081984 * KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 068-040 FAIRFAX FAIRFAX SCH 2000A 0.023978 SECURED VALUATION GROSS $6,671,088 FAIRFAX 2002A 0.013176 NET $6,671,088 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $1,277,449 KERN HIGH 1990E 0.003768 NET $1,277,449 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 FAIRFAX 04A 0.003106 TOTAL 1.129563 * FAIRFAX SCH 2000A 0.023978 NET ASSESSED VALUE MINUS MINERAL FAIRFAX 2002A 0.013176 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 068-037 FAIRFAX KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $9,843,142 TOTAL 1.081984 * NET $9,843,142 UNSECURED VALUATION GROSS $1,172,127 NET $1,172,127 GEN LOCAL GOVT 1.000000 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * PAGE 166

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-041 FAIRFAX 068-046 FAIRFAX SECURED VALUATION GROSS $829,920 KHS REFUNDING 96A 0.017597 NET $829,920 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $22,660 KERN HIGH 2004A 0.010729 NET $22,660 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.129563 * FAIRFAX 04A 0.003106 NET ASSESSED VALUE MINUS MINERAL FAIRFAX SCH 2000A 0.023978 KCWA IMP #4 DEBT 0.002788 FAIRFAX 2002A 0.013176 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 068-048 FAIRFAX KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $119,473 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.081984 * NET $112,473 GEN LOCAL GOVT 1.000000 068-043 FAIRFAX FAIRFAX 04A 0.003106 SECURED VALUATION GROSS $1,957,116 FAIRFAX SCH 2000A 0.023978 NET $1,957,116 FAIRFAX 2002A 0.013176 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 FAIRFAX 04A 0.003106 TOTAL 1.081984 * FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 068-801 MOB HOME EXCL WTR DEBT KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $690,910 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $126,000 KERN HIGH 2004A 0.010729 NET $564,910 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.129563 * FAIRFAX 04A 0.003106 NET ASSESSED VALUE MINUS MINERAL FAIRFAX SCH 2000A 0.023978 KCWA IMP #4 DEBT 0.002788 FAIRFAX 2002A 0.013176 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 068-044 FAIRFAX KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $67,024 KCCD SRID 2003A 0.009630 NET $67,024 TOTAL 1.081984 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL FAIRFAX 04A 0.003106 KCWA IMP #4 DEBT 0.002788 FAIRFAX SCH 2000A 0.023978 TOTAL 0.002788 * FAIRFAX 2002A 0.013176 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * 068-046 FAIRFAX SECURED VALUATION GROSS $185,468 NET $185,468 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FAIRFAX 04A 0.003106 FAIRFAX SCH 2000A 0.023978 FAIRFAX 2002A 0.013176 PAGE 167

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 068-820 MOB HOME EXCL WATER DEBT 070-004 FRUITVALE SECURED VALUATION GROSS $134,429 SECURED VALUATION GROSS $14,756 HOMEOWNERS EXEMPTION $47,782 NET $14,756 NET $86,647 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 FAIRFAX 04A 0.003106 KCWA ZN 17 DEBT 0.010638 FAIRFAX SCH 2000A 0.023978 KCWA ZN 19 DEBT 0.014911 FAIRFAX 2002A 0.013176 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.081984 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 070-001 FRUITVALE 070-005 FRUITVALE SECURED VALUATION GROSS $29,046,057 SECURED VALUATION GROSS $3,003,484 HOMEOWNERS EXEMPTION $868,000 HOMEOWNERS EXEMPTION $77,000 NET $28,178,057 NET $2,926,484 UNSECURED VALUATION GROSS $1,306,667 UNSECURED VALUATION GROSS $352,342 NET $1,306,667 NET $352,342 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.116234 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL 070-006 FRUITVALE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $3,261,230 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $161,000 NET $3,100,230 070-003 FRUITVALE UNSECURED VALUATION GROSS $33,000 SECURED VALUATION GROSS $158,491,767 NET $33,000 HOMEOWNERS EXEMPTION $238,000 GEN LOCAL GOVT 1.000000 NET $158,253,767 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $53,799,827 KCWA ZN 19 DEBT 0.014911 NET $53,799,827 FRTVALE SCHL BOND 0.048961 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 FRTVALE SCHL BOND 0.048961 TOTAL 1.116234 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 168

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 070-009 FRUITVALE 070-016 FRUITVALE SECURED VALUATION GROSS $18,891,181 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $14,000 TOTAL 0.002788 * NET $18,877,181 UNSECURED VALUATION GROSS $7,184,509 070-018 FRUITVALE NET $7,184,509 SECURED VALUATION GROSS $16,548 GEN LOCAL GOVT 1.000000 NET $16,548 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 FRTVALE SCHL BOND 0.048961 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 FRTVALE SCHL BOND 0.048961 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.138264 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.138264 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 070-012 FRUITVALE SECURED VALUATION GROSS $4,196,250 070-019 FRUITVALE HOMEOWNERS EXEMPTION $77,000 SECURED VALUATION GROSS $5,457,078 NET $4,119,250 NET $5,457,078 UNSECURED VALUATION GROSS $2,500 UNSECURED VALUATION GROSS $3,455,331 NET $2,500 NET $3,455,331 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 070-016 FRUITVALE SECURED VALUATION GROSS $79,672,219 HOMEOWNERS EXEMPTION $7,000 NET $79,665,219 UNSECURED VALUATION GROSS $25,563,682 NET $25,563,682 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL PAGE 169

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 070-022 FRUITVALE 074-001 GREENFIELD UNION SECURED VALUATION GROSS $143,309 KCWA ZN 19 DEBT 0.014911 NET $143,309 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 7 DEBT 0.022030 GREENFLD BD 90-C 0.006644 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002A 0.008552 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002B 0.008408 FRTVALE SCHL BOND 0.048961 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.138264 * NET ASSESSED VALUE MINUS MINERAL 074-002 GREENFIELD UNION KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $8,633,584 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $176,530 NET $8,457,054 070-803 MOB HOME EXCL WATER DEBT UNSECURED VALUATION GROSS $321,421 SECURED VALUATION GROSS $507,008 NET $321,421 HOMEOWNERS EXEMPTION $96,749 GEN LOCAL GOVT 1.000000 NET $410,259 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $22,638 KCWA ZN 19 DEBT 0.014911 NET $22,638 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 FRTVALE SCHL BOND 0.048961 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.090685 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.132266 * TOTAL 0.002788 * 074-003 GREENFIELD UNION 074-000 GREENFIELD UNION SECURED VALUATION GROSS $1,541,818 SECURED VALUATION GROSS $41,969,755 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $812,000 NET $1,534,818 NET $41,157,755 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $5,012,529 KCWA ZN 7 DEBT 0.022030 NET $5,012,529 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 GRNFLD RFND 90-A 0.023530 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-B 0.017859 GREENFLD 2002A 0.008552 GREENFLD BD 90-C 0.006644 GREENFLD 2002B 0.008408 GREENFLD 2002A 0.008552 KHS REFUNDING 96A 0.017597 GREENFLD 2002B 0.008408 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.154296 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.132266 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 074-001 GREENFIELD UNION GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 170

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-004 GREENFIELD UNION 074-009 GREENFIELD UNION SECURED VALUATION GROSS $911,622 UNSECURED VALUATION GROSS $14,850 HOMEOWNERS EXEMPTION $84,000 NET $14,850 NET $827,622 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.132266 * 074-010 GREENFIELD UNION 074-005 GREENFIELD UNION SECURED VALUATION GROSS $2,729,659 SECURED VALUATION GROSS $1,093,895 HOMEOWNERS EXEMPTION $294,000 HOMEOWNERS EXEMPTION $35,000 NET $2,435,659 NET $1,058,895 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * TOTAL 1.154296 * NET ASSESSED VALUE MINUS MINERAL 074-006 GREENFIELD UNION KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $39,109,267 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $1,618,395 NET $37,490,872 UNSECURED VALUATION GROSS $2,310,084 NET $2,310,084 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * PAGE 171

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-011 GREENFIELD UNION 074-013 GREENFIELD UNION SECURED VALUATION GROSS $4,709,823 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $28,000 KERN HIGH 2004A 0.010729 NET $4,681,823 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $1,338,837 TOTAL 1.132266 * NET $1,338,837 GEN LOCAL GOVT 1.000000 074-014 GREENFIELD UNION KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $15,120 KCWA ZN 17 DEBT 0.010638 NET $15,120 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-A 0.023530 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-B 0.017859 KCWA ZN 19 DEBT 0.014911 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-A 0.023530 GREENFLD 2002A 0.008552 GRNFLD RFND 90-B 0.017859 GREENFLD 2002B 0.008408 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.154296 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.132266 * TOTAL 0.002788 * 074-015 GREENFIELD UNION 074-012 GREENFIELD UNION SECURED VALUATION GROSS $345,000 SECURED VALUATION GROSS $595,486 NET $345,000 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $588,486 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 GRNFLD RFND 90-A 0.023530 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-B 0.017859 GREENFLD 2002A 0.008552 GREENFLD BD 90-C 0.006644 GREENFLD 2002B 0.008408 GREENFLD 2002A 0.008552 KHS REFUNDING 96A 0.017597 GREENFLD 2002B 0.008408 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.132266 * KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 074-013 GREENFIELD UNION SECURED VALUATION GROSS $8,055,977 HOMEOWNERS EXEMPTION $294,000 NET $7,761,977 UNSECURED VALUATION GROSS $28,000 NET $28,000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 PAGE 172

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-016 GREENFIELD UNION 074-020 GREENFIELD UNION SECURED VALUATION GROSS $6,696,497 SECURED VALUATION GROSS $4,846,984 NET $6,696,497 HOMEOWNERS EXEMPTION $182,000 UNSECURED VALUATION GROSS $17,584 NET $4,664,984 NET $17,584 UNSECURED VALUATION GROSS $19,432 GEN LOCAL GOVT 1.000000 NET $19,432 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-A 0.023530 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-B 0.017859 GRNFLD RFND 90-A 0.023530 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-B 0.017859 GREENFLD 2002A 0.008552 GREENFLD BD 90-C 0.006644 GREENFLD 2002B 0.008408 GREENFLD 2002A 0.008552 KHS REFUNDING 96A 0.017597 GREENFLD 2002B 0.008408 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.132266 * KCCD SRID 2003A 0.009630 TOTAL 1.132266 * 074-017 GREENFIELD UNION SECURED VALUATION GROSS $224,950 074-021 GREENFIELD UNION HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $11,407,928 NET $217,950 HOMEOWNERS EXEMPTION $420,000 GEN LOCAL GOVT 1.000000 NET $10,987,928 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $42,290 KCWA ZN 19 DEBT 0.014911 NET $42,290 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KCWA ZN 17 DEBT 0.010638 GREENFLD BD 90-C 0.006644 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002A 0.008552 GRNFLD RFND 90-A 0.023530 GREENFLD 2002B 0.008408 GRNFLD RFND 90-B 0.017859 KHS REFUNDING 96A 0.017597 GREENFLD BD 90-C 0.006644 KERN HIGH 1990E 0.003768 GREENFLD 2002A 0.008552 KERN HIGH 2004A 0.010729 GREENFLD 2002B 0.008408 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.132266 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 074-018 GREENFIELD UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $39,958,547 TOTAL 1.132266 * HOMEOWNERS EXEMPTION $1,043,000 NET $38,915,547 UNSECURED VALUATION GROSS $131,934 NET $131,934 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * PAGE 173

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-022 GREENFIELD UNION SECURED VALUATION GROSS $37,157 074-025 GREENFIELD UNION NET $37,157 SECURED VALUATION GROSS $15,478,159 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $511,000 KCWA ZN 17 DEBT 0.010638 NET $14,967,159 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $1,176,082 GRNFLD RFND 90-A 0.023530 NET $1,176,082 GRNFLD RFND 90-B 0.017859 GEN LOCAL GOVT 1.000000 GREENFLD BD 90-C 0.006644 KCWA ZN 7 DEBT 0.022030 GREENFLD 2002A 0.008552 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002B 0.008408 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-A 0.023530 KERN HIGH 1990E 0.003768 GRNFLD RFND 90-B 0.017859 KERN HIGH 2004A 0.010729 GREENFLD BD 90-C 0.006644 KCCD SRID 2003A 0.009630 GREENFLD 2002A 0.008552 TOTAL 1.132266 * GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 074-023 GREENFIELD UNION KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $47,798 KERN HIGH 2004A 0.010729 NET $47,798 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.154296 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 19 DEBT 0.014911 KCWA IMP #4 DEBT 0.002788 GRNFLD RFND 90-A 0.023530 TOTAL 0.002788 * GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 074-026 GREENFIELD UNION GREENFLD 2002A 0.008552 SECURED VALUATION GROSS $398,281 GREENFLD 2002B 0.008408 NET $398,281 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-A 0.023530 TOTAL 1.132266 * GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 074-024 GREENFIELD UNION GREENFLD 2002A 0.008552 SECURED VALUATION GROSS $22,141,364 GREENFLD 2002B 0.008408 HOMEOWNERS EXEMPTION $987,000 KHS REFUNDING 96A 0.017597 NET $21,154,364 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $19,800 KERN HIGH 2004A 0.010729 NET $19,800 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.132266 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.154296 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 174

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-027 GREENFIELD UNION SECURED VALUATION GROSS $1,472,277 074-030 GREENFIELD UNION HOMEOWNERS EXEMPTION $98,000 SECURED VALUATION GROSS $21,797,210 NET $1,374,277 HOMEOWNERS EXEMPTION $1,134,000 UNSECURED VALUATION GROSS $2,700 NET $20,663,210 NET $2,700 UNSECURED VALUATION GROSS $39,803 GEN LOCAL GOVT 1.000000 NET $39,803 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 GRNFLD RFND 90-A 0.023530 KCWA ZN 17 DEBT 0.010638 GRNFLD RFND 90-B 0.017859 KCWA ZN 19 DEBT 0.014911 GREENFLD BD 90-C 0.006644 GRNFLD RFND 90-A 0.023530 GREENFLD 2002A 0.008552 GRNFLD RFND 90-B 0.017859 GREENFLD 2002B 0.008408 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.132266 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 074-028 GREENFIELD UNION TOTAL 1.154296 * SECURED VALUATION GROSS $2,684,200 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $7,000 KCWA IMP #4 DEBT 0.002788 NET $2,677,200 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 074-031 GREENFIELD UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $25,109 GRNFLD RFND 90-A 0.023530 NET $25,109 GRNFLD RFND 90-B 0.017859 GEN LOCAL GOVT 1.000000 GREENFLD BD 90-C 0.006644 KCWA ZN 17 DEBT 0.010638 GREENFLD 2002A 0.008552 KCWA ZN 19 DEBT 0.014911 GREENFLD 2002B 0.008408 GRNFLD RFND 90-A 0.023530 KHS REFUNDING 96A 0.017597 GRNFLD RFND 90-B 0.017859 KERN HIGH 1990E 0.003768 GREENFLD BD 90-C 0.006644 KERN HIGH 2004A 0.010729 GREENFLD 2002A 0.008552 KCCD SRID 2003A 0.009630 GREENFLD 2002B 0.008408 TOTAL 1.132266 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 074-029 GREENFIELD UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $2,045,386 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.132266 * NET $2,038,386 UNSECURED VALUATION GROSS $668,190 NET $668,190 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 GREENFLD 2002A 0.008552 GREENFLD 2002B 0.008408 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.132266 * PAGE 175

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 074-032 GREENFIELD UNION 082-000 KERNVILLE UNION SECURED VALUATION GROSS $321,025 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KERNVILLE GOB 04A 0.024422 NET $314,025 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 GRNFLD RFND 90-A 0.023530 TOTAL 1.066146 * GRNFLD RFND 90-B 0.017859 GREENFLD BD 90-C 0.006644 082-001 KERNVILLE UNION GREENFLD 2002A 0.008552 SECURED VALUATION GROSS $8,726,004 GREENFLD 2002B 0.008408 HOMEOWNERS EXEMPTION $161,000 KHS REFUNDING 96A 0.017597 NET $8,565,004 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $231,860 KERN HIGH 2004A 0.010729 NET $231,860 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.132266 * KERNVILLE GOB 04A 0.024422 KHS REFUNDING 96A 0.017597 074-806 MOB HOME EXCL WTR DEBT KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $2,040 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $2,040 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.066146 * GRNFLD RFND 90-A 0.023530 GRNFLD RFND 90-B 0.017859 082-002 KERNVILLE UNION GREENFLD BD 90-C 0.006644 SECURED VALUATION GROSS $84,122 GREENFLD 2002A 0.008552 NET $84,122 GREENFLD 2002B 0.008408 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KERNVILLE GOB 04A 0.024422 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.106717 * KCCD SRID 2003A 0.009630 TOTAL 1.066146 * 074-816 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $4,268,933 082-003 KERNVILLE UNION HOMEOWNERS EXEMPTION $623,000 SECURED VALUATION GROSS $13,594,829 NET $3,645,933 HOMEOWNERS EXEMPTION $140,000 UNSECURED VALUATION GROSS $9,000 NET $13,454,829 NET $9,000 UNSECURED VALUATION GROSS $2,132,767 GEN LOCAL GOVT 1.000000 NET $2,132,767 GRNFLD RFND 90-A 0.023530 GEN LOCAL GOVT 1.000000 GRNFLD RFND 90-B 0.017859 KERNVILLE GOB 04A 0.024422 GREENFLD BD 90-C 0.006644 KHS REFUNDING 96A 0.017597 GREENFLD 2002A 0.008552 KERN HIGH 1990E 0.003768 GREENFLD 2002B 0.008408 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.066146 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.106717 * 082-000 KERNVILLE UNION SECURED VALUATION GROSS $66,093,185 HOMEOWNERS EXEMPTION $672,000 NET $65,421,185 UNSECURED VALUATION GROSS $9,551,112 NET $9,551,112 PAGE 176

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 082-004 KERNVILLE UNION 082-008 KERNVILLE UNION SECURED VALUATION GROSS $3,678,091 SECURED VALUATION GROSS $4,167,448 HOMEOWNERS EXEMPTION $315,000 HOMEOWNERS EXEMPTION $77,000 NET $3,363,091 NET $4,090,448 UNSECURED VALUATION GROSS $34,832 GEN LOCAL GOVT 1.000000 NET $34,832 KERNVILLE GOB 04A 0.024422 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KERNVILLE GOB 04A 0.024422 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.066146 * KCCD SRID 2003A 0.009630 TOTAL 1.066146 * 082-009 KERNVILLE UNION SECURED VALUATION GROSS $1,589,721 082-005 KERNVILLE UNION HOMEOWNERS EXEMPTION $119,000 SECURED VALUATION GROSS $7,055,837 NET $1,470,721 HOMEOWNERS EXEMPTION $322,000 GEN LOCAL GOVT 1.000000 NET $6,733,837 KERNVILLE GOB 04A 0.024422 UNSECURED VALUATION GROSS $356,369 KHS REFUNDING 96A 0.017597 NET $356,369 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KERNVILLE GOB 04A 0.024422 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.066146 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 082-010 KERNVILLE UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $7,134,709 TOTAL 1.066146 * HOMEOWNERS EXEMPTION $686,000 NET $6,448,709 082-006 KERNVILLE UNION UNSECURED VALUATION GROSS $12,597 SECURED VALUATION GROSS $445,206,806 NET $12,597 HOMEOWNERS EXEMPTION $14,459,003 GEN LOCAL GOVT 1.000000 NET $430,747,803 KERNVILLE GOB 04A 0.024422 UNSECURED VALUATION GROSS $9,848,626 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $15,150 KERN HIGH 1990E 0.003768 NET $9,833,476 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KERNVILLE GOB 04A 0.024422 TOTAL 1.066146 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 082-011 KERNVILLE UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $16,677,202 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $70,510 TOTAL 1.066146 * NET $16,606,692 UNSECURED VALUATION GROSS $964,299 082-007 KERNVILLE UNION NET $964,299 SECURED VALUATION GROSS $99,351,591 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $3,035,331 KERNVILLE GOB 04A 0.024422 NET $96,316,260 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $1,489,758 KERN HIGH 1990E 0.003768 NET $1,489,758 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KERNVILLE GOB 04A 0.024422 TOTAL 1.066146 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.066146 * PAGE 177

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 084-001 EL TEJON UNION SECURED VALUATION GROSS $3,408,898 084-018 EL TEJON UNION HOMEOWNERS EXEMPTION $35,000 SECURED VALUATION GROSS $82,449,496 NET $3,373,898 HOMEOWNERS EXEMPTION $1,330,000 UNSECURED VALUATION GROSS $627,739 NET $81,119,496 NET $627,739 UNSECURED VALUATION GROSS $261,483 GEN LOCAL GOVT 1.000000 NET $261,483 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 084-002 EL TEJON UNION SECURED VALUATION GROSS $116,239,922 084-019 EL TEJON UNION HOMEOWNERS EXEMPTION $2,639,000 SECURED VALUATION GROSS $28,250,111 NET $113,600,922 HOMEOWNERS EXEMPTION $619,756 UNSECURED VALUATION GROSS $1,175,435 NET $27,630,355 NET $1,175,435 UNSECURED VALUATION GROSS $590,986 GEN LOCAL GOVT 1.000000 NET $590,986 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 084-006 EL TEJON UNION SECURED VALUATION GROSS $11,521,852 084-023 EL TEJON UNION HOMEOWNERS EXEMPTION $243,404 SECURED VALUATION GROSS $14,491,715 NET $11,278,448 HOMEOWNERS EXEMPTION $679,000 UNSECURED VALUATION GROSS $167,688 NET $13,812,715 NET $167,688 UNSECURED VALUATION GROSS $20,000 GEN LOCAL GOVT 1.000000 NET $20,000 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 084-007 EL TEJON UNION SECURED VALUATION GROSS $3,983,497 084-027 EL TEJON UNION HOMEOWNERS EXEMPTION $119,000 SECURED VALUATION GROSS $190,858 NET $3,864,497 NET $190,858 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $226,073 KCCD SRID 2003A 0.009630 NET $226,073 TOTAL 1.009630 * GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 084-016 EL TEJON UNION TOTAL 1.009630 * SECURED VALUATION GROSS $4,327,436 NET $4,327,436 084-028 EL TEJON UNION UNSECURED VALUATION GROSS $6,600 SECURED VALUATION GROSS $1,571,380 NET $6,600 HOMEOWNERS EXEMPTION $14,000 GEN LOCAL GOVT 1.000000 NET $1,557,380 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $25,875 KCCD SRID 2003A 0.009630 NET $25,875 TOTAL 1.020268 * GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 084-017 EL TEJON UNION TOTAL 1.009630 * SECURED VALUATION GROSS $303,243,488 HOMEOWNERS EXEMPTION $3,199,000 NET $300,044,488 UNSECURED VALUATION GROSS $1,136,111 NET $1,136,111 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * PAGE 178

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 084-029 EL TEJON UNION 084-040 EL TEJON UNION SECURED VALUATION GROSS $178,124 NET $5,545,005 HOMEOWNERS EXEMPTION $7,000 UNSECURED VALUATION GROSS $269,889 NET $171,124 NET $269,889 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * TOTAL 1.009630 * 084-030 EL TEJON UNION 084-041 EL TEJON UNION SECURED VALUATION GROSS $81,649,936 SECURED VALUATION GROSS $4,353,707 HOMEOWNERS EXEMPTION $1,582,000 NET $4,353,707 NET $80,067,936 UNSECURED VALUATION GROSS $218,156 UNSECURED VALUATION GROSS $463,996 NET $218,156 NET $463,996 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * TOTAL 1.009630 * 084-042 EL TEJON UNION 084-031 EL TEJON UNION SECURED VALUATION GROSS $1,004,823 SECURED VALUATION GROSS $77,928 NET $1,004,823 NET $77,928 UNSECURED VALUATION GROSS $50,330 GEN LOCAL GOVT 1.000000 NET $50,330 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 084-036 EL TEJON UNION SECURED VALUATION GROSS $45,256 084-043 EL TEJON UNION NET $45,256 SECURED VALUATION GROSS $157,366 GEN LOCAL GOVT 1.000000 NET $157,366 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $56,145 TOTAL 1.009630 * NET $56,145 GEN LOCAL GOVT 1.000000 084-037 EL TEJON UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $15,830 TOTAL 1.009630 * NET $15,830 GEN LOCAL GOVT 1.000000 085-001 RICHLAND - LERDO KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $9,536,360 TOTAL 1.009630 * NET $9,536,360 UNSECURED VALUATION GROSS $352,089 084-038 EL TEJON UNION NET $352,089 SECURED VALUATION GROSS $130,547 GEN LOCAL GOVT 1.000000 NET $130,547 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 RICHLAND 2004A 0.010818 TOTAL 1.009630 * RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 084-039 EL TEJON UNION KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $4,407,591 KERN HIGH 2004A 0.010729 NET $4,407,591 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.113522 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * 084-040 EL TEJON UNION SECURED VALUATION GROSS $5,607,540 HOMEOWNERS EXEMPTION $62,535 PAGE 179

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 085-002 RICHLAND - LERDO 085-006 RICHLAND - LERDO SECURED VALUATION GROSS $47,486,599 SECURED VALUATION GROSS $3,827,360 NET $47,486,599 NET $3,827,360 UNSECURED VALUATION GROSS $1,808,882 UNSECURED VALUATION GROSS $189,850 NET $1,808,882 NET $189,850 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * TOTAL 1.087973 * 085-003 RICHLAND - LERDO 085-007 RICHLAND - LERDO SECURED VALUATION GROSS $6,405,581 SECURED VALUATION GROSS $91,538 NET $6,405,581 NET $91,538 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.087973 * TOTAL 1.087973 * LAND ONLY 085-004 RICHLAND - LERDO SHAFTER-WASCO IRR 0.312500 SECURED VALUATION GROSS $7,176,499 TOTAL 0.312500 * NET $7,176,499 UNSECURED VALUATION GROSS $43,159 085-008 RICHLAND - LERDO NET $43,159 SECURED VALUATION GROSS $66,755,300 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 17 DEBT 0.010638 NET $66,748,300 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $10,180,843 RICHLAND 2004A 0.010818 NET $10,180,843 RICHLAND 2002A 0.035431 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 RICHLAND 2004A 0.010818 KCCD SRID 2003A 0.009630 RICHLAND 2002A 0.035431 TOTAL 1.113522 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 085-005 RICHLAND - LERDO KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $248,642 KCCD SRID 2003A 0.009630 NET $248,642 TOTAL 1.113522 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.113522 * PAGE 180

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 085-009 RICHLAND - LERDO 085-012 RICHLAND - LERDO SECURED VALUATION GROSS $40,551,553 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $40,544,553 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $2,672,957 KCCD SRID 2003A 0.009630 NET $2,672,957 TOTAL 1.113522 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 085-013 RICHLAND - LERDO RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $131,741,813 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $703,780 KERN HIGH 1990E 0.003768 NET $131,038,033 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $7,035,441 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.087973 * NET $7,028,441 GEN LOCAL GOVT 1.000000 085-010 RICHLAND - LERDO RICHLAND 2004A 0.010818 SECURED VALUATION GROSS $1,261,066 RICHLAND 2002A 0.035431 NET $1,261,066 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $12,595 KERN HIGH 1990E 0.003768 NET $12,595 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.087973 * KCWA ZN 19 DEBT 0.014911 LAND ONLY RICHLAND 2004A 0.010818 SHAFTER-WASCO IRR 0.312500 RICHLAND 2002A 0.035431 TOTAL 0.312500 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 085-015 RICHLAND - LERDO KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $17,223 KCCD SRID 2003A 0.009630 NET $17,223 TOTAL 1.113522 * GEN LOCAL GOVT 1.000000 RICHLAND 2004A 0.010818 085-011 RICHLAND - LERDO RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $35,074 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $28,074 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 RICHLAND 2004A 0.010818 TOTAL 1.087973 * RICHLAND 2002A 0.035431 KHS REFUNDING 96A 0.017597 085-016 RICHLAND - LERDO KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $3,577,857 KERN HIGH 2004A 0.010729 NET $3,577,857 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $41,040 TOTAL 1.087973 * NET $41,040 LAND ONLY GEN LOCAL GOVT 1.000000 SHAFTER-WASCO IRR 0.312500 KCWA ZN 17 DEBT 0.010638 TOTAL 0.312500 * KCWA ZN 19 DEBT 0.014911 RICHLAND 2004A 0.010818 085-012 RICHLAND - LERDO RICHLAND 2002A 0.035431 SECURED VALUATION GROSS $13,997,697 KHS REFUNDING 96A 0.017597 NET $13,997,697 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $506,921 KERN HIGH 2004A 0.010729 NET $506,921 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.113522 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 RICHLAND 2004A 0.010818 RICHLAND 2002A 0.035431 PAGE 181

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 085-017 RICHLAND - LERDO 086-000 LINNS VALLEY-POSO FLAT UNION SECURED VALUATION GROSS $10,526,373 UNSECURED VALUATION GROSS $1,721,003 HOMEOWNERS EXEMPTION $326,250 HOMEOWNERS EXEMPTION $3,023 NET $10,200,123 NET $1,717,980 UNSECURED VALUATION GROSS $5,656 GEN LOCAL GOVT 1.000000 NET $5,656 LINNS VLY GOB2003 0.025368 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 RICHLAND 2004A 0.010818 KERN HIGH 1990E 0.003768 RICHLAND 2002A 0.035431 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.067092 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 086-001 LINNS VALLEY-POSO FLAT UNION TOTAL 1.087973 * SECURED VALUATION GROSS $1,848,804 LAND ONLY NET $1,848,804 SHAFTER-WASCO IRR 0.312500 GEN LOCAL GOVT 1.000000 TOTAL 0.312500 * LINNS VLY GOB2003 0.025368 KHS REFUNDING 96A 0.017597 085-018 RICHLAND - LERDO KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $2,296,338 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $185,757 KCCD SRID 2003A 0.009630 NET $2,110,581 TOTAL 1.067092 * UNSECURED VALUATION GROSS $2,945 NET $2,945 086-002 LINNS VALLEY-POSO FLAT UNION GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $2,215,947 RICHLAND 2004A 0.010818 HOMEOWNERS EXEMPTION $28,000 RICHLAND 2002A 0.035431 NET $2,187,947 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $11,889 KERN HIGH 1990E 0.003768 NET $11,889 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 LINNS VLY GOB2003 0.025368 TOTAL 1.087973 * KHS REFUNDING 96A 0.017597 LAND ONLY KERN HIGH 1990E 0.003768 SHAFTER-WASCO IRR 0.312500 KERN HIGH 2004A 0.010729 TOTAL 0.312500 * KCCD SRID 2003A 0.009630 TOTAL 1.067092 * 085-019 RICHLAND - LERDO SECURED VALUATION GROSS $8,997,049 087-001 GORMAN/ANTELOPE VALLEY HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $1,861,122 NET $8,990,049 HOMEOWNERS EXEMPTION $21,000 UNSECURED VALUATION GROSS $240,745 NET $1,840,122 NET $240,745 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 ANT VLY COL 2004A 0.016329 KCWA ZN 17 DEBT 0.010638 ANT VLY HS 2002A 0.010072 KCWA ZN 19 DEBT 0.014911 ANT VLY HS 2002B 0.011951 RICHLAND 2004A 0.010818 ANT VLY HS 2005A 0.000641 RICHLAND 2002A 0.035431 TOTAL 1.038993 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.113522 * 086-000 LINNS VALLEY-POSO FLAT UNION SECURED VALUATION GROSS $37,068,511 HOMEOWNERS EXEMPTION $506,374 NET $36,562,137 PAGE 182

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 088-000 LOST HILLS UNION 088-005 LOST HILLS UNION SECURED VALUATION GROSS $103,955,701 KCWA ZN 18 DEBT 0.004030 NET $103,955,701 LOST HILL UN 91A 0.013162 UNSECURED VALUATION GROSS $882,461 LOST HILLS 01 REF 0.014293 NET $882,461 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 LOST HILL UN 91A 0.013162 KERN HIGH 2004A 0.010729 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.083847 * TOTAL 1.037085 * 088-006 LOST HILLS UNION 088-001 LOST HILLS UNION SECURED VALUATION GROSS $135,987,289 SECURED VALUATION GROSS $7,802,035 NET $135,987,289 NET $7,802,035 UNSECURED VALUATION GROSS $8,853,193 UNSECURED VALUATION GROSS $61,330 NET $8,853,193 NET $61,330 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 LOST HILL UN 91A 0.013162 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 LOST HILLS 01 REF 0.014293 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.047723 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 088-007 LOST HILLS UNION TOTAL 1.069179 * SECURED VALUATION GROSS $169,990 NET $169,990 088-002 LOST HILLS UNION GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $2,275,895 KCWA ZN 17 DEBT 0.010638 NET $2,275,895 LOST HILL UN 91A 0.013162 GEN LOCAL GOVT 1.000000 LOST HILLS 01 REF 0.014293 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 18 DEBT 0.004030 TOTAL 1.047723 * LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 088-008 LOST HILLS UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $22,824 TOTAL 1.051753 * NET $22,824 GEN LOCAL GOVT 1.000000 088-003 LOST HILLS UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $10,077,995 LOST HILL UN 91A 0.013162 HOMEOWNERS EXEMPTION $288,683 LOST HILLS 01 REF 0.014293 NET $9,789,312 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $144,383 TOTAL 1.047723 * NET $144,383 GEN LOCAL GOVT 1.000000 088-009 LOST HILLS UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $14,077 KCWA ZN 18 DEBT 0.004030 NET $14,077 LOST HILL UN 91A 0.013162 GEN LOCAL GOVT 1.000000 LOST HILLS 01 REF 0.014293 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 LOST HILL UN 91A 0.013162 TOTAL 1.051753 * LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 088-005 LOST HILLS UNION TOTAL 1.047723 * SECURED VALUATION GROSS $11,676,295 NET $11,676,295 UNSECURED VALUATION GROSS $626,879 NET $626,879 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 183

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 088-010 LOST HILLS UNION 088-015 LOST HILLS UNION SECURED VALUATION GROSS $158,837,213 SECURED VALUATION GROSS $50,406 NET $158,837,213 NET $50,406 UNSECURED VALUATION GROSS $12,900,124 GEN LOCAL GOVT 1.000000 NET $12,900,124 LOST HILL UN 91A 0.013162 GEN LOCAL GOVT 1.000000 LOST HILLS 01 REF 0.014293 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 LOST HILL UN 91A 0.013162 TOTAL 1.037085 * LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 088-016 LOST HILLS UNION TOTAL 1.047723 * SECURED VALUATION GROSS $546,276,474 HOMEOWNERS EXEMPTION $7,000 088-011 LOST HILLS UNION NET $546,269,474 SECURED VALUATION GROSS $10,730,937 UNSECURED VALUATION GROSS $3,651,349 NET $10,730,937 NET $3,651,349 UNSECURED VALUATION GROSS $2,116,434 GEN LOCAL GOVT 1.000000 NET $2,116,434 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 LOST HILL UN 91A 0.013162 KCWA ZN 18 DEBT 0.004030 LOST HILLS 01 REF 0.014293 LOST HILL UN 91A 0.013162 KCCD SRID 2003A 0.009630 LOST HILLS 01 REF 0.014293 TOTAL 1.051753 * KCCD SRID 2003A 0.009630 TOTAL 1.051753 * 088-017 LOST HILLS UNION SECURED VALUATION GROSS $2,080,733 088-012 LOST HILLS UNION NET $2,080,733 SECURED VALUATION GROSS $670,454 GEN LOCAL GOVT 1.000000 NET $670,454 LOST HILL UN 91A 0.013162 GEN LOCAL GOVT 1.000000 LOST HILLS 01 REF 0.014293 LOST HILL UN 91A 0.013162 KCCD SRID 2003A 0.009630 LOST HILLS 01 REF 0.014293 TOTAL 1.037085 * KCCD SRID 2003A 0.009630 TOTAL 1.037085 * 088-018 LOST HILLS UNION SECURED VALUATION GROSS $409,692,448 088-013 LOST HILLS UNION HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $192,643 NET $409,685,448 NET $192,643 UNSECURED VALUATION GROSS $18,138 GEN LOCAL GOVT 1.000000 NET $18,138 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 LOST HILL UN 91A 0.013162 KCWA ZN 18 DEBT 0.004030 LOST HILLS 01 REF 0.014293 LOST HILL UN 91A 0.013162 KCCD SRID 2003A 0.009630 LOST HILLS 01 REF 0.014293 TOTAL 1.051753 * KCCD SRID 2003A 0.009630 TOTAL 1.051753 * 088-014 LOST HILLS UNION SECURED VALUATION GROSS $485,963 NET $485,963 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 TOTAL 1.062634 * PAGE 184

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 088-019 LOST HILLS UNION 088-023 LOST HILLS UNION SECURED VALUATION GROSS $13,379,014 TOTAL 1.051753 * NET $13,379,014 UNSECURED VALUATION GROSS $1,553,432 088-024 LOST HILLS UNION NET $1,553,432 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 19 DEBT 0.014911 LOST HILL UN 91A 0.013162 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.051753 * TOTAL 1.062634 * 088-025 LOST HILLS UNION 088-020 LOST HILLS UNION SECURED VALUATION GROSS $487,482 SECURED VALUATION GROSS $637 NET $487,482 NET $637 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 18 DEBT 0.004030 LOST HILL UN 91A 0.013162 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.051753 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 088-026 LOST HILLS UNION KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $30,126 TOTAL 1.083847 * NET $30,126 GEN LOCAL GOVT 1.000000 088-021 LOST HILLS UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $2,923 KCWA ZN 18 DEBT 0.004030 NET $2,923 LOST HILL UN 91A 0.013162 GEN LOCAL GOVT 1.000000 LOST HILLS 01 REF 0.014293 LOST HILL UN 91A 0.013162 KCCD SRID 2003A 0.009630 LOST HILLS 01 REF 0.014293 TOTAL 1.051753 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 088-027 LOST HILLS UNION KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $3,531 KCCD SRID 2003A 0.009630 NET $3,531 TOTAL 1.069179 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 088-022 LOST HILLS UNION KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $49,018 LOST HILL UN 91A 0.013162 NET $49,018 LOST HILLS 01 REF 0.014293 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 LOST HILL UN 91A 0.013162 TOTAL 1.051753 * LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 088-028 LOST HILLS UNION TOTAL 1.037085 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 088-023 LOST HILLS UNION KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $23,772 LOST HILL UN 91A 0.013162 NET $23,772 LOST HILLS 01 REF 0.014293 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.051753 * KCWA ZN 18 DEBT 0.004030 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 PAGE 185

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 088-029 LOST HILLS UNION 088-034 LOST HILLS UNION SECURED VALUATION GROSS $1,135,908 NET $2,481,234 NET $1,135,908 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 18 DEBT 0.004030 LOST HILL UN 91A 0.013162 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.051753 * TOTAL 1.051753 * 088-035 LOST HILLS UNION 088-030 LOST HILLS UNION SECURED VALUATION GROSS $18,876,478 SECURED VALUATION GROSS $2,959 NET $18,876,478 NET $2,959 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 LOST HILL UN 91A 0.013162 LOST HILL UN 91A 0.013162 LOST HILLS 01 REF 0.014293 LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.047723 * TOTAL 1.047723 * 088-803 MOB HOME EXCL WATER DEBT 088-031 LOST HILLS UNION SECURED VALUATION GROSS $7,303 SECURED VALUATION GROSS $1,625,771 HOMEOWNERS EXEMPTION $1,622 NET $1,625,771 NET $5,681 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 LOST HILL UN 91A 0.013162 KCWA ZN 18 DEBT 0.004030 LOST HILLS 01 REF 0.014293 LOST HILL UN 91A 0.013162 KCCD SRID 2003A 0.009630 LOST HILLS 01 REF 0.014293 TOTAL 1.037085 * KCCD SRID 2003A 0.009630 TOTAL 1.051753 * 088-825 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $234,742 088-032 LOST HILLS UNION HOMEOWNERS EXEMPTION $21,000 SECURED VALUATION GROSS $32,670 NET $213,742 NET $32,670 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 LOST HILL UN 91A 0.013162 KCWA ZN 17 DEBT 0.010638 LOST HILLS 01 REF 0.014293 KCWA ZN 18 DEBT 0.004030 KCCD SRID 2003A 0.009630 LOST HILL UN 91A 0.013162 TOTAL 1.037085 * LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 089-001 MAPLE TOTAL 1.051753 * SECURED VALUATION GROSS $6,677,355 NET $6,677,355 088-033 LOST HILLS UNION UNSECURED VALUATION GROSS $71,984 UNSECURED VALUATION GROSS $55,404 NET $71,984 NET $55,404 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 18 DEBT 0.004030 KCCD SRID 2003A 0.009630 LOST HILL UN 91A 0.013162 TOTAL 1.035179 * LOST HILLS 01 REF 0.014293 KCCD SRID 2003A 0.009630 TOTAL 1.051753 * 088-034 LOST HILLS UNION SECURED VALUATION GROSS $2,544,234 HOMEOWNERS EXEMPTION $63,000 PAGE 186

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 089-002 MAPLE 089-007 MAPLE SECURED VALUATION GROSS $10,850,547 SECURED VALUATION GROSS $1,247,438 HOMEOWNERS EXEMPTION $42,000 NET $1,247,438 NET $10,808,547 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,701,443 KCWA ZN 17 DEBT 0.010638 NET $1,701,443 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.035179 * KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 089-008 MAPLE TOTAL 1.035179 * SECURED VALUATION GROSS $772,002 HOMEOWNERS EXEMPTION $7,000 089-003 MAPLE NET $765,002 SECURED VALUATION GROSS $30,191,864 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $308,000 KCWA ZN 17 DEBT 0.010638 NET $29,883,864 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $3,172,290 KCCD SRID 2003A 0.009630 NET $3,172,290 TOTAL 1.035179 * GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 089-009 MAPLE TOTAL 1.009630 * SECURED VALUATION GROSS $1,552,880 LAND ONLY NET $1,552,880 SHAFTER-WASCO IRR 0.312500 UNSECURED VALUATION GROSS $8,314 TOTAL 0.312500 * NET $8,314 GEN LOCAL GOVT 1.000000 089-004 MAPLE KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $24,550,112 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $14,000 KCCD SRID 2003A 0.009630 NET $24,536,112 TOTAL 1.035179 * UNSECURED VALUATION GROSS $1,060,484 NET $1,060,484 091-001 MCFARLAND UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $79,833,095 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $42,000 KCWA ZN 19 DEBT 0.014911 NET $79,791,095 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $228,926 TOTAL 1.035179 * NET $228,926 GEN LOCAL GOVT 1.000000 089-005 MAPLE MCFARLAND98 RFD94 0.066471 SECURED VALUATION GROSS $1,051,429 MCFARLAND UNF 04A 0.047002 NET $1,051,429 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.123103 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 091-002 MCFARLAND UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $3,487,824 TOTAL 1.035179 * HOMEOWNERS EXEMPTION $42,000 NET $3,445,824 089-006 MAPLE UNSECURED VALUATION GROSS $92,892 SECURED VALUATION GROSS $1,737,246 NET $92,892 NET $1,737,246 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,838,436 KCWA ZN 17 DEBT 0.010638 NET $1,838,436 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 KCWA ZN 17 DEBT 0.010638 MCFARLAND UNF 04A 0.047002 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.148652 * TOTAL 1.035179 * PAGE 187

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 091-003 MCFARLAND UNIFIED 091-007 MCFARLAND UNIFIED SECURED VALUATION GROSS $8,437,484 MCFARLAND UNF 04A 0.047002 NET $8,437,484 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $85,760 TOTAL 1.123103 * NET $85,760 GEN LOCAL GOVT 1.000000 091-008 MCFARLAND UNIFIED KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $1,379,822 KCWA ZN 19 DEBT 0.014911 NET $1,379,822 MCFARLAND98 RFD94 0.066471 GEN LOCAL GOVT 1.000000 MCFARLAND UNF 04A 0.047002 MCFARLAND98 RFD94 0.066471 KCCD SRID 2003A 0.009630 MCFARLAND UNF 04A 0.047002 TOTAL 1.148652 * KCCD SRID 2003A 0.009630 TOTAL 1.123103 * 091-004 MCFARLAND UNIFIED SECURED VALUATION GROSS $48,031,431 091-009 MCFARLAND UNIFIED HOMEOWNERS EXEMPTION $13,547 SECURED VALUATION GROSS $2,336,596 NET $48,017,884 NET $2,336,596 UNSECURED VALUATION GROSS $1,934,707 GEN LOCAL GOVT 1.000000 NET $1,934,707 MCFARLAND98 RFD94 0.066471 GEN LOCAL GOVT 1.000000 MCFARLAND UNF 04A 0.047002 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.123103 * MCFARLAND98 RFD94 0.066471 MCFARLAND UNF 04A 0.047002 091-010 MCFARLAND UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $15,167,323 TOTAL 1.148652 * NET $15,167,323 GEN LOCAL GOVT 1.000000 091-005 MCFARLAND UNIFIED MCFARLAND98 RFD94 0.066471 SECURED VALUATION GROSS $140,539,657 MCFARLAND UNF 04A 0.047002 HOMEOWNERS EXEMPTION $231,000 KCCD SRID 2003A 0.009630 NET $140,308,657 TOTAL 1.123103 * UNSECURED VALUATION GROSS $14,873,579 NET $14,873,579 091-011 MCFARLAND UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $13,935,588 MCFARLAND98 RFD94 0.066471 NET $13,935,588 MCFARLAND UNF 04A 0.047002 UNSECURED VALUATION GROSS $911,073 KCCD SRID 2003A 0.009630 NET $911,073 TOTAL 1.123103 * GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 091-006 MCFARLAND UNIFIED MCFARLAND UNF 04A 0.047002 SECURED VALUATION GROSS $15,575 KCCD SRID 2003A 0.009630 NET $15,575 TOTAL 1.123103 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 091-012 MCFARLAND UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $265,005 MCFARLAND98 RFD94 0.066471 NET $265,005 MCFARLAND UNF 04A 0.047002 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.148652 * KCWA ZN 19 DEBT 0.014911 MCFARLAND98 RFD94 0.066471 091-007 MCFARLAND UNIFIED MCFARLAND UNF 04A 0.047002 SECURED VALUATION GROSS $5,339,973 KCCD SRID 2003A 0.009630 NET $5,339,973 TOTAL 1.148652 * UNSECURED VALUATION GROSS $253,606 NET $253,606 GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 PAGE 188

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 091-013 MCFARLAND UNIFIED 091-019 MCFARLAND UNIFIED SECURED VALUATION GROSS $12,931,489 SECURED VALUATION GROSS $54,839 NET $12,931,489 NET $54,839 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 MCFARLAND98 RFD94 0.066471 MCFARLAND98 RFD94 0.066471 MCFARLAND UNF 04A 0.047002 MCFARLAND UNF 04A 0.047002 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.148652 * TOTAL 1.148652 * 091-014 MCFARLAND UNIFIED 091-020 MCFARLAND UNIFIED SECURED VALUATION GROSS $28,501,620 SECURED VALUATION GROSS $224,336 NET $28,501,620 NET $224,336 UNSECURED VALUATION GROSS $256,332 GEN LOCAL GOVT 1.000000 NET $256,332 MCFARLAND98 RFD94 0.066471 GEN LOCAL GOVT 1.000000 MCFARLAND UNF 04A 0.047002 MCFARLAND98 RFD94 0.066471 KCCD SRID 2003A 0.009630 MCFARLAND UNF 04A 0.047002 TOTAL 1.123103 * KCCD SRID 2003A 0.009630 TOTAL 1.123103 * 091-021 MCFARLAND UNIFIED SECURED VALUATION GROSS $1,046,841 091-016 MCFARLAND UNIFIED HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $27,606,287 NET $1,039,841 NET $27,606,287 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $361,101 MCFARLAND98 RFD94 0.066471 NET $361,101 MCFARLAND UNF 04A 0.047002 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.123103 * KCWA ZN 19 DEBT 0.014911 MCFARLAND98 RFD94 0.066471 091-022 MCFARLAND UNIFIED MCFARLAND UNF 04A 0.047002 SECURED VALUATION GROSS $19,455 KCCD SRID 2003A 0.009630 NET $19,455 TOTAL 1.148652 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 091-017 MCFARLAND UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $1,371,750 MCFARLAND98 RFD94 0.066471 HOMEOWNERS EXEMPTION $7,000 MCFARLAND UNF 04A 0.047002 NET $1,364,750 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $98,194 TOTAL 1.148652 * NET $98,194 GEN LOCAL GOVT 1.000000 091-023 MCFARLAND UNIFIED MCFARLAND98 RFD94 0.066471 SECURED VALUATION GROSS $77,130 MCFARLAND UNF 04A 0.047002 NET $77,130 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.123103 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 091-018 MCFARLAND UNIFIED MCFARLAND98 RFD94 0.066471 SECURED VALUATION GROSS $2,681,265 MCFARLAND UNF 04A 0.047002 NET $2,681,265 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.148652 * MCFARLAND98 RFD94 0.066471 MCFARLAND UNF 04A 0.047002 KCCD SRID 2003A 0.009630 TOTAL 1.123103 * PAGE 189

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 091-025 MCFARLAND UNIFIED 093-001 MIDWAY SECURED VALUATION GROSS $12,569,215 WKERN COM COL 04A 0.015556 NET $12,569,215 TOTAL 1.050124 * UNSECURED VALUATION GROSS $1,028,333 NET $1,028,333 093-002 MIDWAY GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $840,404 KCWA ZN 17 DEBT 0.010638 NET $840,404 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $1,179,033 MCFARLAND98 RFD94 0.066471 HOMEOWNERS EXEMPTION $201,763 MCFARLAND UNF 04A 0.047002 NET $977,270 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.148652 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 091-026 MCFARLAND UNIFIED MIDWAY GOB 04A 0.019900 SECURED VALUATION GROSS $772,749 WKERN COM COL 04A 0.015556 NET $772,749 TOTAL 1.050124 * GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 093-003 MIDWAY MCFARLAND UNF 04A 0.047002 SECURED VALUATION GROSS $1,747,995,414 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $526,174 TOTAL 1.123103 * NET $1,747,469,240 UNSECURED VALUATION GROSS $20,129,656 091-027 MCFARLAND UNIFIED HOMEOWNERS EXEMPTION $22,993 SECURED VALUATION GROSS $4,747,489 NET $20,106,663 NET $4,747,489 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $86,487 KCWA ZN 17 DEBT 0.010638 NET $86,487 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 MIDWAY GOB 04A 0.019900 MCFARLAND98 RFD94 0.066471 WKERN COM COL 04A 0.015556 MCFARLAND UNF 04A 0.047002 TOTAL 1.050124 * KCCD SRID 2003A 0.009630 TOTAL 1.123103 * 093-004 MIDWAY SECURED VALUATION GROSS $1,463,170 091-029 MCFARLAND UNIFIED NET $1,463,170 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 MCFARLAND98 RFD94 0.066471 MIDWAY GOB 04A 0.019900 MCFARLAND UNF 04A 0.047002 WKERN COM COL 04A 0.015556 KCCD SRID 2003A 0.009630 TOTAL 1.035456 * TOTAL 1.123103 * 094-001 MOJAVE UNIFIED 091-030 MCFARLAND UNIFIED SECURED VALUATION GROSS $5,378,941 GEN LOCAL GOVT 1.000000 NET $5,378,941 MCFARLAND98 RFD94 0.066471 UNSECURED VALUATION GROSS $23,300,280 MCFARLAND UNF 04A 0.047002 NET $23,300,280 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.123103 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 093-001 MIDWAY TOTAL 1.080130 * SECURED VALUATION GROSS $1,180,430 HOMEOWNERS EXEMPTION $7,000 NET $1,173,430 UNSECURED VALUATION GROSS $347,771 NET $347,771 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 MIDWAY GOB 04A 0.019900 PAGE 190

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-002 MOJAVE UNIFIED 094-007 MOJAVE UNIFIED SECURED VALUATION GROSS $1,119,837 NET $1,539,139 NET $1,119,837 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $30,007 MOJAVE SFID 2002 0.066608 NET $30,007 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.099585 * TOTAL 1.080130 * 094-008 MOJAVE UNIFIED 094-003 MOJAVE UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $18,906,310 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $371,000 KCCD SRID 2003A 0.009630 NET $18,535,310 TOTAL 1.080130 * UNSECURED VALUATION GROSS $24,049 NET $24,049 094-009 MOJAVE UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $81,081,742 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $684,018 KCCD SRID 2003A 0.009630 NET $80,397,724 TOTAL 1.080130 * UNSECURED VALUATION GROSS $107,331,132 HOMEOWNERS EXEMPTION $7,068 094-004 MOJAVE UNIFIED NET $107,324,064 SECURED VALUATION GROSS $72,617,720 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,946,000 AVEK WTR-DEBT 0.070500 NET $70,671,720 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,288,982 TOTAL 1.080130 * NET $5,288,982 GEN LOCAL GOVT 1.000000 094-010 MOJAVE UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $4,004,563 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $280,000 TOTAL 1.080130 * NET $3,724,563 UNSECURED VALUATION GROSS $4,000 094-005 MOJAVE UNIFIED NET $4,000 SECURED VALUATION GROSS $100,583 GEN LOCAL GOVT 1.000000 NET $100,583 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TEH VLY HL CR 04A 0.035246 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 094-011 MOJAVE UNIFIED TOTAL 1.115376 * SECURED VALUATION GROSS $6,985,962 NET $6,985,962 094-006 MOJAVE UNIFIED UNSECURED VALUATION GROSS $14,942,268 SECURED VALUATION GROSS $34,619,617 NET $14,942,268 NET $34,619,617 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,021,562 AVEK WTR-DEBT 0.070500 NET $2,021,562 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * 094-007 MOJAVE UNIFIED SECURED VALUATION GROSS $1,546,139 HOMEOWNERS EXEMPTION $7,000 PAGE 191

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-012 MOJAVE UNIFIED 094-017 MOJAVE UNIFIED SECURED VALUATION GROSS $438,337 NET $18,256,003 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $431,337 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.044876 * KCCD SRID 2003A 0.009630 TOTAL 1.080130 * 094-018 MOJAVE UNIFIED SECURED VALUATION GROSS $944,560 094-013 MOJAVE UNIFIED NET $944,560 SECURED VALUATION GROSS $22,117,068 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $238,000 AVEK WTR-DEBT 0.070500 NET $21,879,068 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $1,371,521 TOTAL 1.080130 * NET $1,371,521 GEN LOCAL GOVT 1.000000 094-019 MOJAVE UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $266,650 KCCD SRID 2003A 0.009630 NET $266,650 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 094-014 MOJAVE UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $484,470 MOJAVE SFID 2002 0.066608 NET $484,470 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.205331 * TOTAL 1.080130 * 094-020 MOJAVE UNIFIED 094-015 MOJAVE UNIFIED SECURED VALUATION GROSS $100,000 SECURED VALUATION GROSS $5,649,161 NET $100,000 NET $5,649,161 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $47,125 AVEK WTR-DEBT 0.070500 NET $47,125 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * TEH VLY HL CR 04A 0.035246 AVEK WTR-DEBT 0.070500 094-021 MOJAVE UNIFIED MOJAVE SFID 2002 0.066608 SECURED VALUATION GROSS $1,055,571 MOJAVE SFID 2003 0.019124 NET $1,055,571 MOJAVE SFID 2004 0.004223 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TEH VLY HL CR 04A 0.035246 TOTAL 1.205331 * KCCD SRID 2003A 0.009630 TOTAL 1.044876 * 094-016 MOJAVE UNIFIED SECURED VALUATION GROSS $2,404,867 094-022 MOJAVE UNIFIED NET $2,404,867 SECURED VALUATION GROSS $1,118,818 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 AVEK WTR-DEBT 0.070500 NET $1,111,818 MOJAVE SFID 2002 0.066608 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.170085 * KCCD SRID 2003A 0.009630 TOTAL 1.099585 * 094-017 MOJAVE UNIFIED SECURED VALUATION GROSS $2,594,169 NET $2,594,169 UNSECURED VALUATION GROSS $18,256,003 PAGE 192

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-023 MOJAVE UNIFIED 094-029 MOJAVE UNIFIED SECURED VALUATION GROSS $416,138 TEH VLY HL CR 04A 0.035246 NET $416,138 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $14,137,074 TOTAL 1.044876 * NET $14,137,074 GEN LOCAL GOVT 1.000000 094-030 MOJAVE UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $2,112,220 TOTAL 1.009630 * NET $2,112,220 UNSECURED VALUATION GROSS $98,881,017 094-024 MOJAVE UNIFIED NET $98,881,017 SECURED VALUATION GROSS $637,186 GEN LOCAL GOVT 1.000000 NET $637,186 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 MOJAVE SFID 2002 0.066608 TOTAL 1.080130 * MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 094-031 MOJAVE UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $54,864 TOTAL 1.099585 * NET $54,864 UNSECURED VALUATION GROSS $1,273,977 094-025 MOJAVE UNIFIED NET $1,273,977 SECURED VALUATION GROSS $2,000 GEN LOCAL GOVT 1.000000 NET $2,000 MOJAVE SFID 2002 0.066608 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.099585 * 094-026 MOJAVE UNIFIED SECURED VALUATION GROSS $2,268,797 094-032 MOJAVE UNIFIED HOMEOWNERS EXEMPTION $140,000 SECURED VALUATION GROSS $4,363,063 NET $2,128,797 NET $4,363,063 UNSECURED VALUATION GROSS $13,835 GEN LOCAL GOVT 1.000000 NET $13,835 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2002 0.066608 TEH VLY HL CR 04A 0.035246 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.044876 * KCCD SRID 2003A 0.009630 TOTAL 1.170085 * 094-027 MOJAVE UNIFIED SECURED VALUATION GROSS $152,747 094-033 MOJAVE UNIFIED NET $152,747 SECURED VALUATION GROSS $3,232,064 GEN LOCAL GOVT 1.000000 NET $3,232,064 TEH VLY HL CR 04A 0.035246 UNSECURED VALUATION GROSS $1,415,247 AVEK WTR-DEBT 0.070500 NET $1,415,247 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.115376 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 094-028 MOJAVE UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $1,956,165 NET $1,956,165 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 094-029 MOJAVE UNIFIED SECURED VALUATION GROSS $3,098,558 NET $3,098,558 GEN LOCAL GOVT 1.000000 PAGE 193

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-034 MOJAVE UNIFIED 094-041 MOJAVE UNIFIED SECURED VALUATION GROSS $30,616,158 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $399,000 MOJAVE SFID 2002 0.066608 NET $30,217,158 MOJAVE SFID 2003 0.019124 UNSECURED VALUATION GROSS $862,699 MOJAVE SFID 2004 0.004223 NET $862,699 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.170085 * AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 094-042 MOJAVE UNIFIED MOJAVE SFID 2003 0.019124 SECURED VALUATION GROSS $177,177 MOJAVE SFID 2004 0.004223 NET $177,177 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.170085 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 094-035 MOJAVE UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $375,197 NET $375,197 094-043 MOJAVE UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $618,573 MOJAVE SFID 2002 0.066608 NET $618,573 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.099585 * TOTAL 1.080130 * 094-036 MOJAVE UNIFIED 094-045 MOJAVE UNIFIED SECURED VALUATION GROSS $2,947,989 SECURED VALUATION GROSS $480,778 HOMEOWNERS EXEMPTION $14,000 NET $480,778 NET $2,933,989 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 KCCD SRID 2003A 0.009630 MOJAVE SFID 2003 0.019124 TOTAL 1.080130 * MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 094-037 MOJAVE UNIFIED TOTAL 1.170085 * SECURED VALUATION GROSS $392,421 NET $392,421 094-046 MOJAVE UNIFIED UNSECURED VALUATION GROSS $2,635,199 SECURED VALUATION GROSS $439,743 NET $2,635,199 NET $439,743 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 MOJAVE SFID 2002 0.066608 TOTAL 1.080130 * MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 094-038 MOJAVE UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $33,568 TOTAL 1.170085 * NET $33,568 GEN LOCAL GOVT 1.000000 094-047 MOJAVE UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $5,792,299 KCCD SRID 2003A 0.009630 NET $5,792,299 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 094-041 MOJAVE UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $71,423 TOTAL 1.080130 * NET $71,423 UNSECURED VALUATION GROSS $600 NET $600 GEN LOCAL GOVT 1.000000 PAGE 194

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-048 MOJAVE UNIFIED 094-053 MOJAVE UNIFIED SECURED VALUATION GROSS $3,489,635 NET $19,121,957 NET $3,489,635 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,391 AVEK WTR-DEBT 0.070500 NET $3,391 MOJAVE SFID 2002 0.066608 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2003 0.019124 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * TOTAL 1.170085 * 094-049 MOJAVE UNIFIED 094-054 MOJAVE UNIFIED SECURED VALUATION GROSS $10,706 SECURED VALUATION GROSS $55,222 NET $10,706 NET $55,222 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.165862 * TOTAL 1.170085 * 094-055 MOJAVE UNIFIED 094-050 MOJAVE UNIFIED SECURED VALUATION GROSS $4,041,979 SECURED VALUATION GROSS $7,324,227 NET $4,041,979 NET $7,324,227 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.170085 * 094-056 MOJAVE UNIFIED 094-051 MOJAVE UNIFIED SECURED VALUATION GROSS $2,693,547 SECURED VALUATION GROSS $7,343,908 NET $2,693,547 NET $7,343,908 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 TEH VLY HL CR 04A 0.035246 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2004 0.004223 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.170085 * TOTAL 1.134831 * 094-057 MOJAVE UNIFIED 094-052 MOJAVE UNIFIED SECURED VALUATION GROSS $130,779 SECURED VALUATION GROSS $946,563 NET $130,779 NET $946,563 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 TEH VLY HL CR 04A 0.035246 MOJAVE SFID 2002 0.066608 AVEK WTR-DEBT 0.070500 MOJAVE SFID 2003 0.019124 MOJAVE SFID 2002 0.066608 MOJAVE SFID 2004 0.004223 MOJAVE SFID 2003 0.019124 KCCD SRID 2003A 0.009630 MOJAVE SFID 2004 0.004223 TOTAL 1.170085 * KCCD SRID 2003A 0.009630 TOTAL 1.205331 * 094-053 MOJAVE UNIFIED SECURED VALUATION GROSS $19,121,957 PAGE 195

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 094-059 MOJAVE UNIFIED 094-813 MOB HOME EXCL WTR DEBT SECURED VALUATION GROSS $303,965 TOTAL 1.009630 * NET $303,965 GEN LOCAL GOVT 1.000000 096-001 LAMONT AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $96,375,839 MOJAVE SFID 2002 0.066608 HOMEOWNERS EXEMPTION $3,800,415 MOJAVE SFID 2003 0.019124 NET $92,575,424 MOJAVE SFID 2004 0.004223 UNSECURED VALUATION GROSS $3,691,339 KCCD SRID 2003A 0.009630 NET $3,691,339 TOTAL 1.170085 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 094-060 MOJAVE UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $11,426 LAMONT BD 99A 0.056686 NET $11,426 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 AVEK WTR-DEBT 0.070500 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * TOTAL 1.123959 * 094-061 MOJAVE UNIFIED 096-002 LAMONT SECURED VALUATION GROSS $1,038,634 SECURED VALUATION GROSS $62,459,319 NET $1,038,634 HOMEOWNERS EXEMPTION $694,202 GEN LOCAL GOVT 1.000000 NET $61,765,117 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $1,954,075 MOJAVE SFID 2002 0.066608 NET $1,954,075 MOJAVE SFID 2003 0.019124 GEN LOCAL GOVT 1.000000 MOJAVE SFID 2004 0.004223 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.170085 * LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 094-062 MOJAVE UNIFIED KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $628,620 KERN HIGH 2004A 0.010729 NET $628,620 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.123959 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 096-003 LAMONT TOTAL 1.080130 * SECURED VALUATION GROSS $678,312 NET $678,312 094-803 MOB HOME EXCL WTR DEBT UNSECURED VALUATION GROSS $153,862 SECURED VALUATION GROSS $131,822 NET $153,862 HOMEOWNERS EXEMPTION $13,612 GEN LOCAL GOVT 1.000000 NET $118,210 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 LAMONT BD 99A 0.056686 TOTAL 1.009630 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 094-804 MOB HOME EXCL WATER DEBT KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $306,320 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $33,610 TOTAL 1.123959 * NET $272,710 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 094-813 MOB HOME EXCL WTR DEBT GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 PAGE 196

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 096-004 LAMONT SECURED VALUATION GROSS $35,334,093 096-009 LAMONT HOMEOWNERS EXEMPTION $1,565,763 SECURED VALUATION GROSS $13,104 NET $33,768,330 NET $13,104 UNSECURED VALUATION GROSS $590,368 GEN LOCAL GOVT 1.000000 NET $590,368 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.145989 * TOTAL 1.123959 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 096-006 LAMONT TOTAL 0.002788 * SECURED VALUATION GROSS $66,300 NET $66,300 096-010 LAMONT GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $40,255,715 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $140,000 KCWA ZN 19 DEBT 0.014911 NET $40,115,715 LAMONT BD 99A 0.056686 UNSECURED VALUATION GROSS $1,504,041 KHS REFUNDING 96A 0.017597 NET $1,504,041 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 LAMONT BD 99A 0.056686 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.123959 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 096-007 LAMONT KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $12,526,123 TOTAL 1.098410 * HOMEOWNERS EXEMPTION $14,000 NET $12,512,123 096-011 LAMONT UNSECURED VALUATION GROSS $281,200 SECURED VALUATION GROSS $660,908 NET $281,200 NET $660,908 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 LAMONT BD 99A 0.056686 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 LAMONT BD 99A 0.056686 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.123959 * KCCD SRID 2003A 0.009630 TOTAL 1.145989 * 096-008 LAMONT NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $189,987 KCWA IMP #4 DEBT 0.002788 NET $189,987 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.123959 * PAGE 197

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 096-012 LAMONT 096-015 LAMONT SECURED VALUATION GROSS $3,635,134 TOTAL 1.123959 * HOMEOWNERS EXEMPTION $119,000 NET $3,516,134 096-016 LAMONT UNSECURED VALUATION GROSS $5,000 SECURED VALUATION GROSS $47,947 NET $5,000 NET $47,947 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.123959 * TOTAL 1.123959 * 096-013 LAMONT 096-017 LAMONT SECURED VALUATION GROSS $1,506 SECURED VALUATION GROSS $3,726 NET $1,506 NET $3,726 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.123959 * TOTAL 1.123959 * 096-014 LAMONT 096-018 LAMONT SECURED VALUATION GROSS $108,447 SECURED VALUATION GROSS $6,149,355 NET $108,447 HOMEOWNERS EXEMPTION $28,000 GEN LOCAL GOVT 1.000000 NET $6,121,355 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $43,914 KCWA ZN 17 DEBT 0.010638 NET $43,914 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 LAMONT BD 99A 0.056686 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 LAMONT BD 99A 0.056686 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.145989 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.123959 * TOTAL 0.002788 * 096-015 LAMONT SECURED VALUATION GROSS $450,000 NET $450,000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 198

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 096-019 LAMONT 096-023 LAMONT SECURED VALUATION GROSS $18,717,598 SECURED VALUATION GROSS $13,113,677 HOMEOWNERS EXEMPTION $567,000 HOMEOWNERS EXEMPTION $532,000 NET $18,150,598 NET $12,581,677 UNSECURED VALUATION GROSS $207,607 UNSECURED VALUATION GROSS $12,400 NET $207,607 NET $12,400 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 LAMONT BD 99A 0.056686 LAMONT BD 99A 0.056686 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.123959 * TOTAL 1.123959 * 096-020 LAMONT 096-024 LAMONT SECURED VALUATION GROSS $10,856,116 SECURED VALUATION GROSS $491,909 HOMEOWNERS EXEMPTION $373,341 NET $491,909 NET $10,482,775 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $9,429 KCWA ZN 17 DEBT 0.010638 NET $9,429 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 LAMONT BD 99A 0.056686 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 LAMONT BD 99A 0.056686 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.123959 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 096-801 MOB HOME EXCL WATER DEBT TOTAL 1.123959 * SECURED VALUATION GROSS $505,579 HOMEOWNERS EXEMPTION $95,255 096-021 LAMONT NET $410,324 SECURED VALUATION GROSS $9,272,377 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $294,000 LAMONT BD 99A 0.056686 NET $8,978,377 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 LAMONT BD 99A 0.056686 TOTAL 1.098410 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 096-804 MOB HOME EXCL WATER DEBT KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $22,049 KCCD SRID 2003A 0.009630 NET $22,049 TOTAL 1.123959 * GEN LOCAL GOVT 1.000000 LAMONT BD 99A 0.056686 096-022 LAMONT KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 LAMONT BD 99A 0.056686 TOTAL 1.098410 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.123959 * PAGE 199

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 096-812 MOB HOME EXCL WATER DEBT 098-005 MUROC UNIFIED SECURED VALUATION GROSS $68,606 UNSECURED VALUATION GROSS $1,008,873 HOMEOWNERS EXEMPTION $19,453 NET $1,008,873 NET $49,153 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 LAMONT BD 99A 0.056686 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.080130 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 098-006 MUROC UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $13,471,872 TOTAL 1.098410 * HOMEOWNERS EXEMPTION $938,000 NET $12,533,872 098-001 MUROC UNIFIED UNSECURED VALUATION GROSS $104,053 SECURED VALUATION GROSS $4,593,965 NET $104,053 HOMEOWNERS EXEMPTION $129,438 GEN LOCAL GOVT 1.000000 NET $4,464,527 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $5,344,862 KCCD SRID 2003A 0.009630 NET $5,344,862 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 098-007 MUROC UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,128,907 TOTAL 1.080130 * HOMEOWNERS EXEMPTION $84,000 NET $1,044,907 098-002 MUROC UNIFIED UNSECURED VALUATION GROSS $58,153 UNSECURED VALUATION GROSS $4,825 NET $58,153 NET $4,825 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * TOTAL 1.080130 * 098-009 MUROC UNIFIED 098-003 MUROC UNIFIED SECURED VALUATION GROSS $15,328 SECURED VALUATION GROSS $1,266,637 NET $15,328 HOMEOWNERS EXEMPTION $103,738 GEN LOCAL GOVT 1.000000 NET $1,162,899 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $9,925 KCCD SRID 2003A 0.009630 NET $9,925 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 098-010 MUROC UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $347,213,966 TOTAL 1.080130 * NET $347,213,966 UNSECURED VALUATION GROSS $1,278,179 098-004 MUROC UNIFIED HOMEOWNERS EXEMPTION $9,483 SECURED VALUATION GROSS $3,756,203 NET $1,268,696 HOMEOWNERS EXEMPTION $175,000 GEN LOCAL GOVT 1.000000 NET $3,581,203 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $25,683 KCCD SRID 2003A 0.009630 NET $25,683 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * 098-005 MUROC UNIFIED SECURED VALUATION GROSS $22,079,083 HOMEOWNERS EXEMPTION $1,360,595 NET $20,718,488 PAGE 200

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 098-011 MUROC UNIFIED 098-017 MUROC UNIFIED SECURED VALUATION GROSS $2,658,574 KCCD SRID 2003A 0.009630 NET $2,658,574 TOTAL 1.080130 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 098-018 MUROC UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $175,077 TOTAL 1.080130 * HOMEOWNERS EXEMPTION $7,000 NET $168,077 098-012 MUROC UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $383,758 AVEK WTR-DEBT 0.070500 NET $383,758 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 098-019 MUROC UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $15,668,856 HOMEOWNERS EXEMPTION $664,232 098-013 MUROC UNIFIED NET $15,004,624 SECURED VALUATION GROSS $27,164,060 UNSECURED VALUATION GROSS $63,287 HOMEOWNERS EXEMPTION $711,037 NET $63,287 NET $26,453,023 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $408,880 AVEK WTR-DEBT 0.070500 NET $408,880 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 098-020 MUROC UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $381,933 NET $381,933 098-014 MUROC UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $9,731 AVEK WTR-DEBT 0.070500 NET $9,731 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 098-021 MUROC UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $139,914 NET $139,914 098-015 MUROC UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $62,997 AVEK WTR-DEBT 0.070500 NET $62,997 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 098-022 MUROC UNIFIED TOTAL 1.080130 * SECURED VALUATION GROSS $413,965 NET $413,965 098-016 MUROC UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $713,577 AVEK WTR-DEBT 0.070500 NET $713,577 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080130 * AVEK WTR-DEBT 0.070500 KCCD SRID 2003A 0.009630 098-805 MOB HOME EXCL WATER DEBT TOTAL 1.080130 * SECURED VALUATION GROSS $305,703 HOMEOWNERS EXEMPTION $42,175 098-017 MUROC UNIFIED NET $263,528 SECURED VALUATION GROSS $5,157,877 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $245,631 KCCD SRID 2003A 0.009630 NET $4,912,246 TOTAL 1.009630 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 PAGE 201

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 098-813 MOB HOME WATER DEBT 099-004 NORRIS SECURED VALUATION GROSS $55,000 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $5,676 KCWA ZN 7 DEBT 0.022030 NET $49,324 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 NORRIS SCH 87 B 0.012100 TOTAL 1.009630 * NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 099-001 NORRIS KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $3,980,191 KERN HIGH 2004A 0.010729 NET $3,980,191 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.110132 * NORRIS SCH 87 B 0.012100 NET ASSESSED VALUE MINUS MINERAL NORRIS SCH 87 D 0.008729 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 099-005 NORRIS KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $27,580,809 TOTAL 1.062553 * HOMEOWNERS EXEMPTION $819,000 NET $26,761,809 099-002 NORRIS UNSECURED VALUATION GROSS $126,230 SECURED VALUATION GROSS $17,695,613 NET $126,230 NET $17,695,613 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $13,750 KCWA ZN 7 DEBT 0.022030 NET $13,750 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.062553 * TOTAL 1.110132 * NET ASSESSED VALUE MINUS MINERAL 099-003 NORRIS KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $23,622,321 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $140,000 NET $23,482,321 UNSECURED VALUATION GROSS $1,180,897 NET $1,180,897 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.088102 * 099-004 NORRIS SECURED VALUATION GROSS $16,744,197 HOMEOWNERS EXEMPTION $728,000 NET $16,016,197 UNSECURED VALUATION GROSS $28,087 NET $28,087 PAGE 202

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-006 NORRIS 099-008 NORRIS SECURED VALUATION GROSS $16,159,725 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $693,000 TOTAL 1.110132 * NET $15,466,725 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $46,286 KCWA IMP #4 DEBT 0.002788 NET $46,286 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 099-009 NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $7,492,676 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $273,000 NORRIS SCH 87 B 0.012100 NET $7,219,676 NORRIS SCH 87 D 0.008729 UNSECURED VALUATION GROSS $12,731 KHS REFUNDING 96A 0.017597 NET $12,731 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.110132 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL NORRIS SCH 87 B 0.012100 KCWA IMP #4 DEBT 0.002788 NORRIS SCH 87 D 0.008729 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 099-007 NORRIS KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $20,974,836 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $378,000 TOTAL 1.110132 * NET $20,596,836 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $539,165 KCWA IMP #4 DEBT 0.002788 NET $539,165 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 099-010 NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $7,601,436 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $322,000 NORRIS SCH 87 B 0.012100 NET $7,279,436 NORRIS SCH 87 D 0.008729 UNSECURED VALUATION GROSS $24,779 KHS REFUNDING 96A 0.017597 NET $24,779 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.110132 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL NORRIS SCH 87 B 0.012100 KCWA IMP #4 DEBT 0.002788 NORRIS SCH 87 D 0.008729 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 099-008 NORRIS KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $21,630,627 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,001,000 TOTAL 1.110132 * NET $20,629,627 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $288,463 KCWA IMP #4 DEBT 0.002788 NET $288,463 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 203

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-011 NORRIS 099-013 NORRIS SECURED VALUATION GROSS $11,648,239 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $35,000 NET $11,613,239 099-014 NORRIS UNSECURED VALUATION GROSS $5,157 SECURED VALUATION GROSS $11,322,286 NET $5,157 HOMEOWNERS EXEMPTION $427,000 GEN LOCAL GOVT 1.000000 NET $10,895,286 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $9,885 KCWA ZN 19 DEBT 0.014911 NET $9,885 NORRIS SCH 87 B 0.012100 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 D 0.008729 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 NORRIS SCH 87 B 0.012100 KCCD SRID 2003A 0.009630 NORRIS SCH 87 D 0.008729 TOTAL 1.088102 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 099-012 NORRIS KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $13,390,581 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $476,000 TOTAL 1.110132 * NET $12,914,581 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $50,164 KCWA IMP #4 DEBT 0.002788 NET $50,164 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 099-015 NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $8,109,857 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $266,000 NORRIS SCH 87 B 0.012100 NET $7,843,857 NORRIS SCH 87 D 0.008729 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 NORRIS SCH 87 B 0.012100 TOTAL 1.110132 * NORRIS SCH 87 D 0.008729 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 099-013 NORRIS TOTAL 1.110132 * SECURED VALUATION GROSS $7,087,772 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $273,000 KCWA IMP #4 DEBT 0.002788 NET $6,814,772 TOTAL 0.002788 * UNSECURED VALUATION GROSS $37,615 NET $37,615 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.110132 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 PAGE 204

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-016 NORRIS 099-018 NORRIS SECURED VALUATION GROSS $6,879,804 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $231,000 TOTAL 1.110132 * NET $6,648,804 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $18,200 KCWA IMP #4 DEBT 0.002788 NET $18,200 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 099-019 NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $46,866,446 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $1,344,000 NORRIS SCH 87 B 0.012100 NET $45,522,446 NORRIS SCH 87 D 0.008729 UNSECURED VALUATION GROSS $172,526 KHS REFUNDING 96A 0.017597 NET $172,526 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.110132 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL NORRIS SCH 87 B 0.012100 KCWA IMP #4 DEBT 0.002788 NORRIS SCH 87 D 0.008729 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 099-017 NORRIS KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $35,464,304 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,155,000 TOTAL 1.110132 * NET $34,309,304 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $85,572 KCWA IMP #4 DEBT 0.002788 NET $85,572 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 099-020 NORRIS KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $10,247,669 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $210,000 NORRIS SCH 87 B 0.012100 NET $10,037,669 NORRIS SCH 87 D 0.008729 UNSECURED VALUATION GROSS $21,724 KHS REFUNDING 96A 0.017597 NET $21,724 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.110132 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL NORRIS SCH 87 B 0.012100 KCWA IMP #4 DEBT 0.002788 NORRIS SCH 87 D 0.008729 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 099-018 NORRIS KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $33,013,013 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $973,000 TOTAL 1.110132 * NET $32,040,013 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $111,370 KCWA IMP #4 DEBT 0.002788 NET $111,370 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 205

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-021 NORRIS 099-023 NORRIS SECURED VALUATION GROSS $12,607,511 TOTAL 1.088102 * HOMEOWNERS EXEMPTION $336,000 NET $12,271,511 099-024 NORRIS UNSECURED VALUATION GROSS $55,632 SECURED VALUATION GROSS $444,193 NET $55,632 NET $444,193 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,649,000 KCWA ZN 7 DEBT 0.022030 NET $2,649,000 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 B 0.012100 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 D 0.008729 NORRIS SCH 87 B 0.012100 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 D 0.008729 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.110132 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.088102 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 099-025 NORRIS SECURED VALUATION GROSS $7,027,542 099-022 NORRIS NET $7,027,542 SECURED VALUATION GROSS $3,918,124 UNSECURED VALUATION GROSS $719,879 HOMEOWNERS EXEMPTION $63,000 NET $719,879 NET $3,855,124 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $33,861 KCWA ZN 17 DEBT 0.010638 NET $33,861 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 B 0.012100 KCWA ZN 7 DEBT 0.022030 NORRIS SCH 87 D 0.008729 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 NORRIS SCH 87 B 0.012100 KERN HIGH 2004A 0.010729 NORRIS SCH 87 D 0.008729 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.088102 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 099-026 NORRIS KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $2,374,038 TOTAL 1.110132 * HOMEOWNERS EXEMPTION $28,000 NET ASSESSED VALUE MINUS MINERAL NET $2,346,038 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $11,900 TOTAL 0.002788 * NET $11,900 GEN LOCAL GOVT 1.000000 099-023 NORRIS KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $7,409,344 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $133,000 KCWA ZN 19 DEBT 0.014911 NET $7,276,344 NORRIS SCH 87 B 0.012100 UNSECURED VALUATION GROSS $70,760 NORRIS SCH 87 D 0.008729 NET $70,760 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 NORRIS SCH 87 B 0.012100 TOTAL 1.110132 * NORRIS SCH 87 D 0.008729 NET ASSESSED VALUE MINUS MINERAL KHS REFUNDING 96A 0.017597 KCWA IMP #4 DEBT 0.002788 KERN HIGH 1990E 0.003768 TOTAL 0.002788 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 206

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-027 NORRIS 099-031 NORRIS SECURED VALUATION GROSS $13,295,264 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $189,000 KERN HIGH 1990E 0.003768 NET $13,106,264 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $1,635,108 KCCD SRID 2003A 0.009630 NET $1,635,108 TOTAL 1.110132 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 099-032 NORRIS KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $5,937,992 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $217,000 KERN HIGH 2004A 0.010729 NET $5,720,992 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $55,959 TOTAL 1.088102 * NET $55,959 GEN LOCAL GOVT 1.000000 099-029 NORRIS KCWA ZN 7 DEBT 0.022030 SECURED VALUATION GROSS $999,737 KCWA ZN 17 DEBT 0.010638 NET $999,737 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $20,518 NORRIS SCH 87 B 0.012100 NET $20,518 NORRIS SCH 87 D 0.008729 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 NORRIS SCH 87 B 0.012100 KCCD SRID 2003A 0.009630 NORRIS SCH 87 D 0.008729 TOTAL 1.110132 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.088102 * 099-033 NORRIS SECURED VALUATION GROSS $139,740 099-030 NORRIS NET $139,740 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.088102 * TOTAL 1.088102 * 099-031 NORRIS SECURED VALUATION GROSS $35,834,225 HOMEOWNERS EXEMPTION $889,000 NET $34,945,225 UNSECURED VALUATION GROSS $89,813 NET $89,813 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 PAGE 207

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-034 NORRIS 099-038 NORRIS SECURED VALUATION GROSS $13,606,854 SECURED VALUATION GROSS $994,175 HOMEOWNERS EXEMPTION $350,000 NET $994,175 NET $13,256,854 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $23,920 KCWA ZN 7 DEBT 0.022030 NET $23,920 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 NORRIS SCH 87 B 0.012100 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 D 0.008729 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 B 0.012100 KERN HIGH 1990E 0.003768 NORRIS SCH 87 D 0.008729 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.110132 * KERN HIGH 2004A 0.010729 NET ASSESSED VALUE MINUS MINERAL KCCD SRID 2003A 0.009630 KCWA IMP #4 DEBT 0.002788 TOTAL 1.110132 * TOTAL 0.002788 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 099-039 NORRIS TOTAL 0.002788 * SECURED VALUATION GROSS $10,879,074 HOMEOWNERS EXEMPTION $224,000 099-036 NORRIS NET $10,655,074 SECURED VALUATION GROSS $387,807 UNSECURED VALUATION GROSS $279,735 NET $387,807 NET $279,735 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 B 0.012100 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 D 0.008729 NORRIS SCH 87 B 0.012100 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 D 0.008729 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.088102 * KCCD SRID 2003A 0.009630 TOTAL 1.110132 * 099-037 NORRIS NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $23,126,573 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $497,000 TOTAL 0.002788 * NET $22,629,573 UNSECURED VALUATION GROSS $139,851 NET $139,851 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.110132 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 208

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-040 NORRIS 099-042 NORRIS SECURED VALUATION GROSS $5,871,470 TOTAL 1.088102 * HOMEOWNERS EXEMPTION $70,000 NET $5,801,470 099-043 NORRIS UNSECURED VALUATION GROSS $14,530 SECURED VALUATION GROSS $20,748,306 NET $14,530 HOMEOWNERS EXEMPTION $203,000 GEN LOCAL GOVT 1.000000 NET $20,545,306 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $75,038 KCWA ZN 17 DEBT 0.010638 NET $75,038 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 B 0.012100 KCWA ZN 7 DEBT 0.022030 NORRIS SCH 87 D 0.008729 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 NORRIS SCH 87 B 0.012100 KERN HIGH 2004A 0.010729 NORRIS SCH 87 D 0.008729 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.110132 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.110132 * NET ASSESSED VALUE MINUS MINERAL 099-041 NORRIS KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $24,197,520 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $595,000 NET $23,602,520 099-044 NORRIS UNSECURED VALUATION GROSS $46,280 SECURED VALUATION GROSS $21,462,198 NET $46,280 NET $21,462,198 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $8,022,296 KCWA ZN 7 DEBT 0.022030 NET $8,022,296 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 B 0.012100 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 D 0.008729 NORRIS SCH 87 B 0.012100 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 D 0.008729 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.110132 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.088102 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 099-042 NORRIS SECURED VALUATION GROSS $26,729,531 HOMEOWNERS EXEMPTION $721,000 NET $26,008,531 UNSECURED VALUATION GROSS $125,664 NET $125,664 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 209

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-047 NORRIS 099-051 NORRIS SECURED VALUATION GROSS $8,143,749 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $49,000 KERN HIGH 1990E 0.003768 NET $8,094,749 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $757,401 KCCD SRID 2003A 0.009630 NET $757,401 TOTAL 1.088102 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 099-052 NORRIS KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $12,103,612 NORRIS SCH 87 B 0.012100 HOMEOWNERS EXEMPTION $147,000 NORRIS SCH 87 D 0.008729 NET $11,956,612 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $39,786 KERN HIGH 1990E 0.003768 NET $39,786 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.088102 * KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 099-048 NORRIS NORRIS SCH 87 D 0.008729 SECURED VALUATION GROSS $77,813 KHS REFUNDING 96A 0.017597 NET $77,813 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.088102 * NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 099-054 NORRIS KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $3,414,771 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 2004A 0.010729 NET $3,407,771 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.088102 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 099-050 NORRIS NORRIS SCH 87 B 0.012100 SECURED VALUATION GROSS $5,229,644 NORRIS SCH 87 D 0.008729 NET $5,229,644 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $3,021,231 KERN HIGH 1990E 0.003768 NET $3,021,231 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.088102 * KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 099-055 NORRIS NORRIS SCH 87 D 0.008729 SECURED VALUATION GROSS $1,173,609 KHS REFUNDING 96A 0.017597 NET $1,173,609 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.088102 * NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 099-051 NORRIS KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $2,419,257 KERN HIGH 1990E 0.003768 NET $2,419,257 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $219,712 KCCD SRID 2003A 0.009630 NET $219,712 TOTAL 1.088102 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 NORRIS SCH 87 B 0.012100 NORRIS SCH 87 D 0.008729 PAGE 210

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 099-056 NORRIS 099-061 NORRIS GEN LOCAL GOVT 1.000000 NET $11,625,168 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 7 DEBT 0.022030 NORRIS SCH 87 B 0.012100 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 D 0.008729 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 B 0.012100 KERN HIGH 1990E 0.003768 NORRIS SCH 87 D 0.008729 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.088102 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 099-057 NORRIS TOTAL 1.110132 * SECURED VALUATION GROSS $845,321 NET ASSESSED VALUE MINUS MINERAL HOMEOWNERS EXEMPTION $14,000 KCWA IMP #4 DEBT 0.002788 NET $831,321 TOTAL 0.002788 * UNSECURED VALUATION GROSS $10,815 NET $10,815 099-062 NORRIS GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,531,792 KCWA ZN 17 DEBT 0.010638 NET $1,531,792 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 B 0.012100 KCWA ZN 17 DEBT 0.010638 NORRIS SCH 87 D 0.008729 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 NORRIS SCH 87 B 0.012100 KERN HIGH 1990E 0.003768 NORRIS SCH 87 D 0.008729 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.088102 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 099-058 NORRIS TOTAL 1.088102 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 101-001 MC KITTRICK KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $3,820,654 NORRIS SCH 87 B 0.012100 HOMEOWNERS EXEMPTION $7,000 NORRIS SCH 87 D 0.008729 NET $3,813,654 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $295,789 KERN HIGH 1990E 0.003768 NET $295,789 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 WKERN COM COL 04A 0.015556 TOTAL 1.088102 * TOTAL 1.015556 * 099-060 NORRIS 101-002 MC KITTRICK SECURED VALUATION GROSS $7,067,147 SECURED VALUATION GROSS $3,404,164 NET $7,067,147 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $3,397,164 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $1,019,816 KCWA ZN 19 DEBT 0.014911 NET $1,019,816 NORRIS SCH 87 B 0.012100 GEN LOCAL GOVT 1.000000 NORRIS SCH 87 D 0.008729 WKERN COM COL 04A 0.015556 KHS REFUNDING 96A 0.017597 TOTAL 1.015556 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.088102 * 099-061 NORRIS SECURED VALUATION GROSS $11,625,168 PAGE 211

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 101-003 MC KITTRICK 101-008 MC KITTRICK SECURED VALUATION GROSS $7,234,790 SECURED VALUATION GROSS $207,044 NET $7,234,790 NET $207,044 UNSECURED VALUATION GROSS $741 GEN LOCAL GOVT 1.000000 NET $741 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.015556 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 101-009 MC KITTRICK WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $6,924,011 TOTAL 1.030224 * NET $6,924,011 UNSECURED VALUATION GROSS $1,884 101-004 MC KITTRICK NET $1,884 SECURED VALUATION GROSS $2,231,554 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $106,951 KCWA ZN 17 DEBT 0.010638 NET $2,124,603 KCWA ZN 18 DEBT 0.004030 UNSECURED VALUATION GROSS $117,973 WKERN COM COL 04A 0.015556 NET $117,973 TOTAL 1.030224 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 108-001 POND KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $7,833,344 WKERN COM COL 04A 0.015556 NET $7,833,344 TOTAL 1.030224 * UNSECURED VALUATION GROSS $778 NET $778 101-005 MC KITTRICK GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,703,242,011 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $28,000 KCWA ZN 19 DEBT 0.014911 NET $1,703,214,011 DELANO HS BD 03A 0.096834 UNSECURED VALUATION GROSS $557,875 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $5,340 TOTAL 1.132013 * NET $552,535 GEN LOCAL GOVT 1.000000 108-002 POND KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $2,898,936 KCWA ZN 18 DEBT 0.004030 NET $2,898,936 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.030224 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 101-006 MC KITTRICK DELANO HS BD 03A 0.096834 SECURED VALUATION GROSS $361,273,733 KCCD SRID 2003A 0.009630 NET $361,273,733 TOTAL 1.132013 * UNSECURED VALUATION GROSS $36,137 NET $36,137 108-003 POND GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $33,234,205 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $126,000 KCWA ZN 18 DEBT 0.004030 NET $33,108,205 WKERN COM COL 04A 0.015556 UNSECURED VALUATION GROSS $1,535,601 TOTAL 1.030224 * NET $1,535,601 GEN LOCAL GOVT 1.000000 101-007 MC KITTRICK DELANO HS BD 03A 0.096834 SECURED VALUATION GROSS $8,981,098 KCCD SRID 2003A 0.009630 NET $8,981,098 TOTAL 1.106464 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 WKERN COM COL 04A 0.015556 TOTAL 1.030224 * PAGE 212

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 108-004 POND 108-009 POND SECURED VALUATION GROSS $63,607,608 NET $318,296 HOMEOWNERS EXEMPTION $70,000 UNSECURED VALUATION GROSS $14,100 NET $63,537,608 NET $14,100 UNSECURED VALUATION GROSS $10,466,664 GEN LOCAL GOVT 1.000000 NET $10,466,664 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 DELANO HS BD 03A 0.096834 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.132013 * KCCD SRID 2003A 0.009630 TOTAL 1.132013 * 108-010 POND SECURED VALUATION GROSS $151,093 108-005 POND NET $151,093 SECURED VALUATION GROSS $1,174 GEN LOCAL GOVT 1.000000 NET $1,174 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 DELANO HS BD 03A 0.096834 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.132013 * KCCD SRID 2003A 0.009630 TOTAL 1.132013 * 108-011 POND GEN LOCAL GOVT 1.000000 108-006 POND KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $5,854,473 KCWA ZN 19 DEBT 0.014911 NET $5,854,473 DELANO HS BD 03A 0.096834 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 DELANO HS BD 03A 0.096834 TOTAL 1.132013 * KCCD SRID 2003A 0.009630 TOTAL 1.106464 * 111-001 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $2,287,651 108-007 POND NET $2,287,651 SECURED VALUATION GROSS $863,668 UNSECURED VALUATION GROSS $1,807,430 NET $863,668 NET $1,807,430 UNSECURED VALUATION GROSS $486,192 GEN LOCAL GOVT 1.000000 NET $486,192 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 111-002 SIERRA SANDS UNIFIED OUTSIDE DELANO HS BD 03A 0.096834 SECURED VALUATION GROSS $704,055 KCCD SRID 2003A 0.009630 NET $704,055 TOTAL 1.132013 * UNSECURED VALUATION GROSS $22,773 NET $22,773 108-008 POND GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $8,848,582 KCCD SRID 2003A 0.009630 NET $8,848,582 TOTAL 1.009630 * UNSECURED VALUATION GROSS $382,983 NET $382,983 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 DELANO HS BD 03A 0.096834 KCCD SRID 2003A 0.009630 TOTAL 1.132013 * 108-009 POND SECURED VALUATION GROSS $318,296 PAGE 213

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 111-003 SIERRA SANDS UNIFIED OUTSIDE 111-009 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $982,127 UNSECURED VALUATION GROSS $701,091 NET $982,127 NET $701,091 UNSECURED VALUATION GROSS $53,260 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $5,092 KCCD SRID 2003A 0.009630 NET $48,168 TOTAL 1.009630 * GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 111-010 SIERRA SANDS UNIFIED OUTSIDE TOTAL 1.009630 * SECURED VALUATION GROSS $592,859 HOMEOWNERS EXEMPTION $28,000 111-004 SIERRA SANDS UNIFIED OUTSIDE NET $564,859 SECURED VALUATION GROSS $8,648,098 UNSECURED VALUATION GROSS $23,866 HOMEOWNERS EXEMPTION $398,099 NET $23,866 NET $8,249,999 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,405,731 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,119 TOTAL 1.009630 * NET $1,404,612 GEN LOCAL GOVT 1.000000 111-011 SIERRA SANDS UNIFIED OUTSIDE RAND COM WTR #1 0.120434 SECURED VALUATION GROSS $135,543,189 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $5,240,299 TOTAL 1.130064 * NET $130,302,890 UNSECURED VALUATION GROSS $1,719,314 111-005 SIERRA SANDS UNIFIED OUTSIDE NET $1,719,314 SECURED VALUATION GROSS $37,293 GEN LOCAL GOVT 1.000000 NET $37,293 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 111-012 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $551,101 111-006 SIERRA SANDS UNIFIED OUTSIDE HOMEOWNERS EXEMPTION $21,000 UNSECURED VALUATION GROSS $10,863,890 NET $530,101 NET $10,863,890 UNSECURED VALUATION GROSS $27,724 GEN LOCAL GOVT 1.000000 NET $27,724 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 111-007 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $3,383,092 111-013 SIERRA SANDS UNIFIED OUTSIDE HOMEOWNERS EXEMPTION $251,325 SECURED VALUATION GROSS $66,563 NET $3,131,767 NET $66,563 UNSECURED VALUATION GROSS $23,716 UNSECURED VALUATION GROSS $62,735 NET $23,716 NET $62,735 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * TOTAL 1.009630 * 111-008 SIERRA SANDS UNIFIED OUTSIDE 111-014 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $6,210 SECURED VALUATION GROSS $341,524 NET $6,210 NET $341,524 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,575 KCCD SRID 2003A 0.009630 NET $3,575 TOTAL 1.009630 * GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 111-009 SIERRA SANDS UNIFIED OUTSIDE TOTAL 1.009630 * SECURED VALUATION GROSS $94,860,226 HOMEOWNERS EXEMPTION $3,636,715 NET $91,223,511 PAGE 214

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 111-015 SIERRA SANDS UNIFIED OUTSIDE 111-021 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $2,076,813 GEN LOCAL GOVT 1.000000 NET $2,076,813 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 111-022 SIERRA SANDS UNIFIED OUTSIDE GEN LOCAL GOVT 1.000000 111-016 SIERRA SANDS UNIFIED OUTSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $8,052,235 TOTAL 1.009630 * HOMEOWNERS EXEMPTION $611,405 NET $7,440,830 111-023 SIERRA SANDS UNIFIED OUTSIDE UNSECURED VALUATION GROSS $299,149 SECURED VALUATION GROSS $524,265 NET $299,149 NET $524,265 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.009630 * KCCD SRID 2003A 0.009630 TOTAL 1.080130 * 111-017 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $20,104,630 111-024 SIERRA SANDS UNIFIED OUTSIDE HOMEOWNERS EXEMPTION $1,614,963 SECURED VALUATION GROSS $885,898 NET $18,489,667 NET $885,898 UNSECURED VALUATION GROSS $77,333 GEN LOCAL GOVT 1.000000 NET $77,333 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080130 * TOTAL 1.009630 * 114-002 RIO BRAVO GREELEY UNION 111-018 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $134,405,145 SECURED VALUATION GROSS $5,056,156 HOMEOWNERS EXEMPTION $126,000 HOMEOWNERS EXEMPTION $154,000 NET $134,279,145 NET $4,902,156 UNSECURED VALUATION GROSS $85,407,478 UNSECURED VALUATION GROSS $2,172,941 HOMEOWNERS EXEMPTION $7,000 NET $2,172,941 NET $85,400,478 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.009630 * KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 111-019 SIERRA SANDS UNIFIED OUT RIOBRV-GRLY 1994B 0.016644 SECURED VALUATION GROSS $87,727 KHS REFUNDING 96A 0.017597 NET $87,727 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * TOTAL 1.105054 * 111-020 SIERRA SANDS UNIFIED OUT SECURED VALUATION GROSS $48,448 NET $48,448 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 TOTAL 1.009630 * 111-021 SIERRA SANDS UNIFIED OUTSIDE SECURED VALUATION GROSS $6,050,005 HOMEOWNERS EXEMPTION $189,000 NET $5,861,005 UNSECURED VALUATION GROSS $25,780 NET $25,780 PAGE 215

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 114-003 RIO BRAVO GREELEY UNION 114-006 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $359,222 RIOBRV-GRLY 1994B 0.016644 HOMEOWNERS EXEMPTION $7,000 KHS REFUNDING 96A 0.017597 NET $352,222 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-007 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $6,300,962 KERN HIGH 1990E 0.003768 NET $6,300,962 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $168,877 KCCD SRID 2003A 0.009630 NET $168,877 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-004 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $5,171,901 RIOBRV-GRLY RF96A 0.021137 NET $5,171,901 RIOBRV-GRLY 1994B 0.016644 UNSECURED VALUATION GROSS $175,209 KHS REFUNDING 96A 0.017597 NET $175,209 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-008 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $19,297,418 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $504,000 KERN HIGH 2004A 0.010729 NET $18,793,418 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $20,200 TOTAL 1.105054 * NET $20,200 GEN LOCAL GOVT 1.000000 114-005 RIO BRAVO GREELEY UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $11,152,394 KCWA ZN 19 DEBT 0.014911 NET $11,152,394 RIOBRV-GRLY RF96A 0.021137 UNSECURED VALUATION GROSS $99,329 RIOBRV-GRLY 1994B 0.016644 NET $99,329 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 RIOBRV-GRLY RF96A 0.021137 TOTAL 1.105054 * RIOBRV-GRLY 1994B 0.016644 KHS REFUNDING 96A 0.017597 114-009 RIO BRAVO GREELEY UNION KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-006 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $181,514,204 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $2,520,000 KERN HIGH 2004A 0.010729 NET $178,994,204 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $8,463,861 TOTAL 1.105054 * NET $8,463,861 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 PAGE 216

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 114-010 RIO BRAVO GREELEY UNION 114-013 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $2,852,850 SHAFTER-WASCO IRR 0.312500 NET $2,852,850 TOTAL 0.312500 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-014 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $1,605,550 RIOBRV-GRLY RF96A 0.021137 NET $1,605,550 RIOBRV-GRLY 1994B 0.016644 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 RIOBRV-GRLY RF96A 0.021137 KCCD SRID 2003A 0.009630 RIOBRV-GRLY 1994B 0.016644 TOTAL 1.105054 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 114-011 RIO BRAVO GREELEY UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $1,077,380 KCCD SRID 2003A 0.009630 NET $1,077,380 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-015 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $5,830,643 RIOBRV-GRLY RF96A 0.021137 HOMEOWNERS EXEMPTION $7,000 RIOBRV-GRLY 1994B 0.016644 NET $5,823,643 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 RIOBRV-GRLY RF96A 0.021137 TOTAL 1.105054 * RIOBRV-GRLY 1994B 0.016644 KHS REFUNDING 96A 0.017597 114-012 RIO BRAVO GREELEY UNION KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $42,067 KERN HIGH 2004A 0.010729 NET $42,067 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.105054 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 114-016 RIO BRAVO GREELEY UNION RIOBRV-GRLY RF96A 0.021137 SECURED VALUATION GROSS $20,421,727 RIOBRV-GRLY 1994B 0.016644 HOMEOWNERS EXEMPTION $203,000 KHS REFUNDING 96A 0.017597 NET $20,218,727 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $268,189 KERN HIGH 2004A 0.010729 NET $268,189 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.105054 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 114-013 RIO BRAVO GREELEY UNION RIOBRV-GRLY RF96A 0.021137 SECURED VALUATION GROSS $833,270 RIOBRV-GRLY 1994B 0.016644 HOMEOWNERS EXEMPTION $7,000 KHS REFUNDING 96A 0.017597 NET $826,270 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $49,200 KERN HIGH 2004A 0.010729 NET $49,200 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.079505 * LAND ONLY PAGE 217

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 114-017 RIO BRAVO GREELEY UNION 114-020 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $9,100,202 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $273,000 RIOBRV-GRLY RF96A 0.021137 NET $8,827,202 RIOBRV-GRLY 1994B 0.016644 UNSECURED VALUATION GROSS $32,817 KHS REFUNDING 96A 0.017597 NET $32,817 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-021 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $37,745,797 KERN HIGH 1990E 0.003768 NET $37,745,797 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $4,316,375 KCCD SRID 2003A 0.009630 NET $4,316,375 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-018 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $8,366,636 RIOBRV-GRLY RF96A 0.021137 NET $8,366,636 RIOBRV-GRLY 1994B 0.016644 UNSECURED VALUATION GROSS $692,588 KHS REFUNDING 96A 0.017597 NET $692,588 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-022 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $241,637 KERN HIGH 1990E 0.003768 NET $241,637 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.105054 * KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 114-019 RIO BRAVO GREELEY UNION RIOBRV-GRLY 1994B 0.016644 SECURED VALUATION GROSS $5,886,600 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $14,000 KERN HIGH 1990E 0.003768 NET $5,872,600 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $2,058,981 KCCD SRID 2003A 0.009630 NET $2,058,981 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-023 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $6,124,588 RIOBRV-GRLY RF96A 0.021137 NET $6,124,588 RIOBRV-GRLY 1994B 0.016644 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 RIOBRV-GRLY RF96A 0.021137 KCCD SRID 2003A 0.009630 RIOBRV-GRLY 1994B 0.016644 TOTAL 1.105054 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 114-020 RIO BRAVO GREELEY UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $7,652,334 KCCD SRID 2003A 0.009630 NET $7,652,334 TOTAL 1.105054 * UNSECURED VALUATION GROSS $599,223 NET $599,223 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 218

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 114-025 RIO BRAVO GREELEY UNION 114-028 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $17,009,164 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $98,000 RIOBRV-GRLY RF96A 0.021137 NET $16,911,164 RIOBRV-GRLY 1994B 0.016644 UNSECURED VALUATION GROSS $277,731 KHS REFUNDING 96A 0.017597 NET $277,731 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.105054 * RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 114-029 RIO BRAVO GREELEY UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $1,330,012 KERN HIGH 1990E 0.003768 NET $1,330,012 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $45,662 KCCD SRID 2003A 0.009630 NET $45,662 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-026 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $29,106,240 RIOBRV-GRLY RF96A 0.021137 HOMEOWNERS EXEMPTION $413,000 RIOBRV-GRLY 1994B 0.016644 NET $28,693,240 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $203,184 KERN HIGH 1990E 0.003768 NET $203,184 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.105054 * KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 114-030 RIO BRAVO GREELEY UNION RIOBRV-GRLY 1994B 0.016644 SECURED VALUATION GROSS $9,061,396 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $49,000 KERN HIGH 1990E 0.003768 NET $9,012,396 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $13,600 KCCD SRID 2003A 0.009630 NET $13,600 TOTAL 1.105054 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 114-027 RIO BRAVO GREELEY UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $11,295,861 RIOBRV-GRLY RF96A 0.021137 HOMEOWNERS EXEMPTION $35,000 RIOBRV-GRLY 1994B 0.016644 NET $11,260,861 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $65,034 KERN HIGH 1990E 0.003768 NET $65,034 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.105054 * KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.105054 * 114-028 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $2,583,018 HOMEOWNERS EXEMPTION $133,000 NET $2,450,018 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 219

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 114-031 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $1,174,356 114-035 RIOBRAVO GREELEY UNION NET $1,174,356 SECURED VALUATION GROSS $1,583,082 GEN LOCAL GOVT 1.000000 NET $1,583,082 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 RIOBRV-GRLY RF96A 0.021137 KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY 1994B 0.016644 RIOBRV-GRLY RF96A 0.021137 KHS REFUNDING 96A 0.017597 RIOBRV-GRLY 1994B 0.016644 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.105054 * KCCD SRID 2003A 0.009630 TOTAL 1.105054 * 114-032 RIO BRAVO GREELEY UNION SECURED VALUATION GROSS $3,207,502 114-036 RIOBRAVO GREELEY UNION NET $3,207,502 SECURED VALUATION GROSS $7,946,986 UNSECURED VALUATION GROSS $1,270,514 HOMEOWNERS EXEMPTION $28,000 NET $1,270,514 NET $7,918,986 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $6,500 KCWA ZN 17 DEBT 0.010638 NET $6,500 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 RIOBRV-GRLY RF96A 0.021137 KCWA ZN 17 DEBT 0.010638 RIOBRV-GRLY 1994B 0.016644 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 RIOBRV-GRLY RF96A 0.021137 KERN HIGH 1990E 0.003768 RIOBRV-GRLY 1994B 0.016644 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.105054 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 114-033 RIO BRAVO GREELEY UNION TOTAL 1.105054 * SECURED VALUATION GROSS $14,623,492 NET $14,623,492 114-037 RIO BRAVO GREELEY UNION GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $441,568 KCWA ZN 17 DEBT 0.010638 NET $441,568 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 RIOBRV-GRLY RF96A 0.021137 KCWA ZN 17 DEBT 0.010638 RIOBRV-GRLY 1994B 0.016644 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 RIOBRV-GRLY RF96A 0.021137 KERN HIGH 1990E 0.003768 RIOBRV-GRLY 1994B 0.016644 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.105054 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 114-034 RIOBRAVO GREELEY UNION TOTAL 1.105054 * SECURED VALUATION GROSS $1,969,067 NET $1,969,067 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 RIOBRV-GRLY RF96A 0.021137 RIOBRV-GRLY 1994B 0.016644 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.105054 * PAGE 220

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 115-001 DI GIORGIO 115-006 DI GIORGIO SECURED VALUATION GROSS $10,731,399 TOTAL 1.041724 * HOMEOWNERS EXEMPTION $7,000 NET $10,724,399 115-007 DI GIORGIO UNSECURED VALUATION GROSS $261,024 SECURED VALUATION GROSS $355,324 NET $261,024 NET $355,324 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.041724 * TOTAL 1.041724 * 115-002 DI GIORGIO 115-008 DI GIORGIO SECURED VALUATION GROSS $9,400 SECURED VALUATION GROSS $8,714,790 NET $9,400 HOMEOWNERS EXEMPTION $259,000 GEN LOCAL GOVT 1.000000 NET $8,455,790 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $169,836 KERN HIGH 1990E 0.003768 NET $169,836 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.041724 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 115-003 DI GIORGIO KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,522,879 TOTAL 1.041724 * NET $1,522,879 UNSECURED VALUATION GROSS $28,672 115-009 DI GIORGIO NET $28,672 UNSECURED VALUATION GROSS $7,404 GEN LOCAL GOVT 1.000000 NET $7,404 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 BV IMP#2 71-A WTR 0.065039 KERN HIGH 2004A 0.010729 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.041724 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 115-004 DI GIORGIO KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $82,072,445 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $167,604 TOTAL 1.218596 * NET $81,904,841 UNSECURED VALUATION GROSS $4,801,571 115-010 DI GIORGIO NET $4,801,571 SECURED VALUATION GROSS $422,402 GEN LOCAL GOVT 1.000000 NET $422,402 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.041724 * KCCD SRID 2003A 0.009630 TOTAL 1.041724 * 115-006 DI GIORGIO SECURED VALUATION GROSS $164,262 HOMEOWNERS EXEMPTION $7,000 NET $157,262 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 PAGE 221

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-001 ROSEDALE UNION 116-004 ROSEDALE UNION SECURED VALUATION GROSS $2,267,952 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $74,160 KCCD SRID 2003A 0.009630 NET $2,193,792 TOTAL 1.102242 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 116-005 ROSEDALE KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $4,917,953 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $140,000 KCCD SRID 2003A 0.009630 NET $4,777,953 TOTAL 1.080212 * UNSECURED VALUATION GROSS $143,829 NET $143,829 116-002 ROSEDALE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $92,323,517 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $1,365,000 KCWA ZN 19 DEBT 0.014911 NET $90,958,517 ROSEDALE 88E REF 0.012939 UNSECURED VALUATION GROSS $2,045,906 KHS REFUNDING 96A 0.017597 NET $2,045,906 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.080212 * ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 116-006 ROSEDALE UNION KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $42,986,401 KERN HIGH 2004A 0.010729 NET $42,986,401 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $132,298 TOTAL 1.080212 * NET $132,298 GEN LOCAL GOVT 1.000000 116-003 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $1,995,923 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $7,000 ROSEDALE 88E REF 0.012939 NET $1,988,923 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $8,300 KERN HIGH 1990E 0.003768 NET $8,300 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.080212 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.054663 * 116-004 ROSEDALE UNION SECURED VALUATION GROSS $5,737,538 HOMEOWNERS EXEMPTION $119,000 NET $5,618,538 UNSECURED VALUATION GROSS $207,932 NET $207,932 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 PAGE 222

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-008 ROSEDALE UNION 116-012 ROSEDALE UNION SECURED VALUATION GROSS $55,241,577 SECURED VALUATION GROSS $37,071,618 HOMEOWNERS EXEMPTION $2,450,000 HOMEOWNERS EXEMPTION $1,218,000 NET $52,791,577 NET $35,853,618 UNSECURED VALUATION GROSS $942,602 UNSECURED VALUATION GROSS $116,237 NET $942,602 NET $116,237 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 116-009 ROSEDALE UNION 116-013 ROSEDALE UNION SECURED VALUATION GROSS $17,405,526 SECURED VALUATION GROSS $4,159,168 HOMEOWNERS EXEMPTION $595,000 HOMEOWNERS EXEMPTION $182,000 NET $16,810,526 NET $3,977,168 UNSECURED VALUATION GROSS $106,879 GEN LOCAL GOVT 1.000000 NET $106,879 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * TOTAL 1.080212 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 116-010 ROSEDALE UNION TOTAL 0.002788 * SECURED VALUATION GROSS $2,135,741 HOMEOWNERS EXEMPTION $77,000 116-015 ROSEDALE UNION NET $2,058,741 SECURED VALUATION GROSS $19,754,606 UNSECURED VALUATION GROSS $8,700 HOMEOWNERS EXEMPTION $623,000 NET $8,700 NET $19,131,606 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $118,994 KCWA ZN 7 DEBT 0.022030 NET $118,994 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ROSEDALE 88E REF 0.012939 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 ROSEDALE 88E REF 0.012939 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.102242 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.080212 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 223

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-016 ROSEDALE UNION 116-019 ROSEDALE UNION SECURED VALUATION GROSS $14,613,242 NET $34,900 HOMEOWNERS EXEMPTION $329,000 GEN LOCAL GOVT 1.000000 NET $14,284,242 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $293,367 KCWA ZN 17 DEBT 0.010638 NET $293,367 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 ROSEDALE 88E REF 0.012939 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.102242 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL 116-022 ROSEDALE UNION KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $1,608,901 TOTAL 0.002788 * NET $1,608,901 GEN LOCAL GOVT 1.000000 116-017 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $29,203,415 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $511,000 ROSEDALE 88E REF 0.012939 NET $28,692,415 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $112,120 KERN HIGH 1990E 0.003768 NET $112,120 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 116-023 ROSEDALE UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $16,916,040 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $329,000 KERN HIGH 2004A 0.010729 NET $16,587,040 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $86,839 TOTAL 1.080212 * NET $86,839 GEN LOCAL GOVT 1.000000 116-018 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $18,444,365 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $476,000 ROSEDALE 88E REF 0.012939 NET $17,968,365 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $139,300 KERN HIGH 1990E 0.003768 NET $139,300 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 116-019 ROSEDALE UNION SECURED VALUATION GROSS $7,022,271 HOMEOWNERS EXEMPTION $231,000 NET $6,791,271 UNSECURED VALUATION GROSS $34,900 PAGE 224

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-024 ROSEDALE UNION 116-028 ROSEDALE UNION SECURED VALUATION GROSS $6,342,585 SECURED VALUATION GROSS $9,546,244 HOMEOWNERS EXEMPTION $196,000 HOMEOWNERS EXEMPTION $357,000 NET $6,146,585 NET $9,189,244 UNSECURED VALUATION GROSS $55,216 UNSECURED VALUATION GROSS $105,069 NET $55,216 NET $105,069 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL 116-030 ROSEDALE KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $61,385,289 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $1,547,000 NET $59,838,289 116-026 ROSEDALE UNION UNSECURED VALUATION GROSS $193,193 SECURED VALUATION GROSS $17,092,734 NET $193,193 HOMEOWNERS EXEMPTION $511,000 GEN LOCAL GOVT 1.000000 NET $16,581,734 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $39,059 KCWA ZN 19 DEBT 0.014911 NET $39,059 ROSEDALE 88E REF 0.012939 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.080212 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 116-033 ROSEDALE UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $27,778,104 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $455,000 TOTAL 1.102242 * NET $27,323,104 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $115,238 KCWA IMP #4 DEBT 0.002788 NET $115,238 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-027 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $10,836,122 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $266,000 KHS REFUNDING 96A 0.017597 NET $10,570,122 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $44,900 KERN HIGH 2004A 0.010729 NET $44,900 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * PAGE 225

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-035 ROSEDALE UNION 116-038 ROSEDALE UNION SECURED VALUATION GROSS $11,058,230 NET $42,490 HOMEOWNERS EXEMPTION $308,000 GEN LOCAL GOVT 1.000000 NET $10,750,230 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $83,944 KCWA ZN 19 DEBT 0.014911 NET $83,944 ROSEDALE 88E REF 0.012939 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.080212 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 116-039 ROSEDALE UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $15,111,297 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $595,000 TOTAL 1.102242 * NET $14,516,297 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $118,777 KCWA IMP #4 DEBT 0.002788 NET $118,777 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 116-036 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $37,306,660 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $595,000 ROSEDALE 88E REF 0.012939 NET $36,711,660 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $170,618 KERN HIGH 1990E 0.003768 NET $170,618 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.102242 * KCWA ZN 19 DEBT 0.014911 NET ASSESSED VALUE MINUS MINERAL ROSEDALE 88E REF 0.012939 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 116-041 ROSEDALE UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $4,964,176 TOTAL 1.080212 * HOMEOWNERS EXEMPTION $168,000 NET $4,796,176 116-037 ROSEDALE UNION UNSECURED VALUATION GROSS $22,200 SECURED VALUATION GROSS $11,007,398 NET $22,200 HOMEOWNERS EXEMPTION $266,000 GEN LOCAL GOVT 1.000000 NET $10,741,398 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $6,649 KCWA ZN 19 DEBT 0.014911 NET $6,649 ROSEDALE 88E REF 0.012939 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 ROSEDALE 88E REF 0.012939 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.080212 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 116-038 ROSEDALE UNION SECURED VALUATION GROSS $19,926,328 HOMEOWNERS EXEMPTION $497,000 NET $19,429,328 UNSECURED VALUATION GROSS $42,490 PAGE 226

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-042 ROSEDALE UNION 116-045 ROSEDALE UNION SECURED VALUATION GROSS $16,588,261 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $252,000 KERN HIGH 1990E 0.003768 NET $16,336,261 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $48,215 KCCD SRID 2003A 0.009630 NET $48,215 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-046 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $40,585,201 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $847,000 KHS REFUNDING 96A 0.017597 NET $39,738,201 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $200,011 KERN HIGH 2004A 0.010729 NET $200,011 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-043 ROSEDALE UNION ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $1,422,000 KHS REFUNDING 96A 0.017597 NET $1,422,000 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $297,111 KERN HIGH 2004A 0.010729 NET $297,111 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-047 ROSEDALE UNION ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $19,325,499 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $413,000 KERN HIGH 1990E 0.003768 NET $18,912,499 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $147,896 KCCD SRID 2003A 0.009630 NET $147,896 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-044 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $23,408,475 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $427,000 KHS REFUNDING 96A 0.017597 NET $22,981,475 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $56,600 KERN HIGH 2004A 0.010729 NET $56,600 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 116-045 ROSEDALE UNION SECURED VALUATION GROSS $18,488,413 HOMEOWNERS EXEMPTION $483,000 NET $18,005,413 UNSECURED VALUATION GROSS $82,406 NET $82,406 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 PAGE 227

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-048 ROSEDALE UNION 116-051 ROSEDALE UNION SECURED VALUATION GROSS $275,413 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 17 DEBT 0.010638 NET $268,413 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 ROSEDALE 88E REF 0.012939 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.080212 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 116-052 ROSEDALE UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $26,804,920 TOTAL 1.102242 * HOMEOWNERS EXEMPTION $476,000 NET ASSESSED VALUE MINUS MINERAL NET $26,328,920 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $121,886 TOTAL 0.002788 * NET $121,886 GEN LOCAL GOVT 1.000000 116-049 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $11,326,209 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $231,000 ROSEDALE 88E REF 0.012939 NET $11,095,209 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $9,439 KERN HIGH 1990E 0.003768 NET $9,439 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 116-053 ROSEDALE UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $6,815,869 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $161,000 KERN HIGH 2004A 0.010729 NET $6,654,869 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,000 TOTAL 1.080212 * NET $5,000 GEN LOCAL GOVT 1.000000 116-050 ROSEDALE UNION KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $702,296 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $7,000 ROSEDALE 88E REF 0.012939 NET $695,296 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $2,577 KERN HIGH 1990E 0.003768 NET $2,577 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.102242 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 116-051 ROSEDALE UNION SECURED VALUATION GROSS $302,661 NET $302,661 PAGE 228

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-054 ROSEDALE UNION 116-057 ROSEDALE SECURED VALUATION GROSS $43,714,917 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $700,000 KHS REFUNDING 96A 0.017597 NET $43,014,917 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $99,236 KERN HIGH 2004A 0.010729 NET $99,236 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-058 ROSEDALE ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $126,678 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $7,000 KERN HIGH 1990E 0.003768 NET $119,678 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $10,300 KCCD SRID 2003A 0.009630 NET $10,300 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-055 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $11,264,529 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $189,000 KHS REFUNDING 96A 0.017597 NET $11,075,529 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $62,320 KERN HIGH 2004A 0.010729 NET $62,320 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-059 ROSEDALE UNION ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $275,499 KHS REFUNDING 96A 0.017597 NET $275,499 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 7 DEBT 0.022030 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.080212 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 116-056 ROSEDALE UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $41,528,624 KERN HIGH 1990E 0.003768 HOMEOWNERS EXEMPTION $749,000 KERN HIGH 2004A 0.010729 NET $40,779,624 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $157,223 TOTAL 1.102242 * NET $157,223 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 116-061 ROSEDALE UNION KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $12,117,740 KERN HIGH 1990E 0.003768 NET $12,117,740 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $854,068 KCCD SRID 2003A 0.009630 NET $854,068 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-057 ROSEDALE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $9,937,688 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $182,000 KHS REFUNDING 96A 0.017597 NET $9,755,688 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $90,570 KERN HIGH 2004A 0.010729 NET $90,570 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 229

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-062 ROSEDALE UNION 116-065 ROSEDALE SECURED VALUATION GROSS $25,404,807 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $581,000 KHS REFUNDING 96A 0.017597 NET $24,823,807 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $10,611,030 KERN HIGH 2004A 0.010729 NET $10,611,030 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-066 ROSEDALE ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $27,858,608 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $441,000 KERN HIGH 1990E 0.003768 NET $27,417,608 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $92,820 KCCD SRID 2003A 0.009630 NET $92,820 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-063 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $25,183,057 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $770,000 KHS REFUNDING 96A 0.017597 NET $24,413,057 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $349,568 KERN HIGH 2004A 0.010729 NET $349,568 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-067 ROSEDALE ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $5,741,275 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $133,000 KERN HIGH 1990E 0.003768 NET $5,608,275 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $7,100 KCCD SRID 2003A 0.009630 NET $7,100 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-064 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $1,446,446 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $28,000 KHS REFUNDING 96A 0.017597 NET $1,418,446 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $15,198 KERN HIGH 2004A 0.010729 NET $15,198 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-068 ROSEDALE ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $5,000,324 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $91,000 KERN HIGH 1990E 0.003768 NET $4,909,324 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $12,800 KCCD SRID 2003A 0.009630 NET $12,800 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-065 ROSEDALE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $48,714,206 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $553,000 KHS REFUNDING 96A 0.017597 NET $48,161,206 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $120,639 KERN HIGH 2004A 0.010729 NET $120,639 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 230

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-069 ROSEDALE 116-072 ROSEDALE UNION SECURED VALUATION GROSS $10,573,087 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $203,000 KERN HIGH 1990E 0.003768 NET $10,370,087 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $72,600 KCCD SRID 2003A 0.009630 NET $72,600 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-074 ROSEDALE UNION KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $58,037,500 ROSEDALE 88E REF 0.012939 HOMEOWNERS EXEMPTION $378,000 KHS REFUNDING 96A 0.017597 NET $57,659,500 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $29,900 KERN HIGH 2004A 0.010729 NET $29,900 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.080212 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 116-070 ROSEDALE ROSEDALE 88E REF 0.012939 SECURED VALUATION GROSS $16,039,280 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $196,000 KERN HIGH 1990E 0.003768 NET $15,843,280 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $12,500 KCCD SRID 2003A 0.009630 NET $12,500 TOTAL 1.080212 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-075 ROSEDALE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $378,536 ROSEDALE 88E REF 0.012939 NET $378,536 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.080212 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 116-071 ROSEDALE UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $24,539,978 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $455,000 TOTAL 1.080212 * NET $24,084,978 UNSECURED VALUATION GROSS $20,880 116-076 ROSEDALE UNION NET $20,880 SECURED VALUATION GROSS $457,176 GEN LOCAL GOVT 1.000000 NET $457,176 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 ROSEDALE 88E REF 0.012939 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 ROSEDALE 88E REF 0.012939 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.080212 * KCCD SRID 2003A 0.009630 TOTAL 1.080212 * 116-072 ROSEDALE UNION SECURED VALUATION GROSS $8,023,116 NET $8,023,116 UNSECURED VALUATION GROSS $648,694 NET $648,694 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 ROSEDALE 88E REF 0.012939 PAGE 231

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 116-077 ROSEDALE UNION 117-002 SEMITROPIC SECURED VALUATION GROSS $17,236,198 UNSECURED VALUATION GROSS $2,529 HOMEOWNERS EXEMPTION $7,000 NET $2,529 NET $17,229,198 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 ROSEDALE 88E REF 0.012939 TOTAL 1.035179 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 117-003 SEMITROPIC KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $25,651,099 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $7,000 TOTAL 1.080212 * NET $25,644,099 UNSECURED VALUATION GROSS $109,990 116-802 MOB HOME EXCL WATER DEBT NET $109,990 SECURED VALUATION GROSS $3,697,920 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $363,630 KCWA ZN 17 DEBT 0.010638 NET $3,334,290 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $5,100 KCCD SRID 2003A 0.009630 NET $5,100 TOTAL 1.035179 * GEN LOCAL GOVT 1.000000 ROSEDALE 88E REF 0.012939 117-004 SEMITROPIC KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $899,887 KERN HIGH 1990E 0.003768 NET $899,887 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $179,012 KCCD SRID 2003A 0.009630 NET $179,012 TOTAL 1.054663 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 116-862 MOB HOME EXCL WATER DEBT KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $907,646 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $209,691 TOTAL 1.024298 * NET $697,955 UNSECURED VALUATION GROSS $10,000 117-005 SEMITROPIC NET $10,000 SECURED VALUATION GROSS $4,919,706 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 ROSEDALE 88E REF 0.012939 NET $4,912,706 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $781,283 KERN HIGH 1990E 0.003768 NET $781,283 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.054663 * KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 117-001 SEMITROPIC TOTAL 1.035179 * SECURED VALUATION GROSS $22,006,700 HOMEOWNERS EXEMPTION $14,000 117-006 SEMITROPIC NET $21,992,700 SECURED VALUATION GROSS $636,308 UNSECURED VALUATION GROSS $1,108,075 NET $636,308 NET $1,108,075 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.035179 * TOTAL 1.035179 * 117-002 SEMITROPIC SECURED VALUATION GROSS $2,079,667 NET $2,079,667 PAGE 232

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 117-007 SEMITROPIC 117-012 SEMITROPIC SECURED VALUATION GROSS $15,054,949 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $14,000 KCWA ZN 19 DEBT 0.014911 NET $15,040,949 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $51,551 TOTAL 1.035179 * NET $51,551 GEN LOCAL GOVT 1.000000 117-013 SEMITROPIC KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $5,245 KCWA ZN 19 DEBT 0.014911 NET $5,245 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.035179 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 117-008 SEMITROPIC KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $33,718 TOTAL 1.035179 * NET $33,718 GEN LOCAL GOVT 1.000000 118-000 GENERAL SHAFTER KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $65,842,857 KCWA ZN 18 DEBT 0.004030 HOMEOWNERS EXEMPTION $483,000 KCCD SRID 2003A 0.009630 NET $65,359,857 TOTAL 1.024298 * UNSECURED VALUATION GROSS $2,945,481 NET $2,945,481 117-009 SEMITROPIC GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $7,191,982 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 19 DEBT 0.014911 NET $7,184,982 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $164,942 KERN HIGH 1990E 0.003768 NET $164,942 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.067273 * KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 118-001 GENERAL SHAFTER TOTAL 1.035179 * SECURED VALUATION GROSS $8,175,732 NET $8,175,732 117-010 SEMITROPIC UNSECURED VALUATION GROSS $321,739 SECURED VALUATION GROSS $1,526,096 NET $321,739 NET $1,526,096 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $5,880 KHS REFUNDING 96A 0.017597 NET $5,880 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.041724 * KCCD SRID 2003A 0.009630 TOTAL 1.035179 * 118-002 GENERAL SHAFTER SECURED VALUATION GROSS $188,639 117-011 SEMITROPIC NET $188,639 SECURED VALUATION GROSS $1,378,136 GEN LOCAL GOVT 1.000000 NET $1,378,136 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.035179 * KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 117-012 SEMITROPIC SECURED VALUATION GROSS $2,140,308 NET $2,140,308 GEN LOCAL GOVT 1.000000 PAGE 233

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 118-003 GENERAL SHAFTER 118-008 GENERAL SHAFTER SECURED VALUATION GROSS $6,684,529 KCWA ZN 19 DEBT 0.014911 NET $6,684,529 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $704,942 KERN HIGH 1990E 0.003768 NET $704,942 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.067273 * KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 118-009 GENERAL SHAFTER KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $1,643,932 KERN HIGH 2004A 0.010729 NET $1,643,932 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $11,357 TOTAL 1.067273 * NET $11,357 GEN LOCAL GOVT 1.000000 118-005 GENERAL SHAFTER KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $4,078,193 KCWA ZN 19 DEBT 0.014911 NET $4,078,193 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.041724 * 118-010 GENERAL SHAFTER SECURED VALUATION GROSS $20,176,881 118-006 GENERAL SHAFTER NET $20,176,881 SECURED VALUATION GROSS $31,773,537 UNSECURED VALUATION GROSS $1,499,034 HOMEOWNERS EXEMPTION $21,000 NET $1,499,034 NET $31,752,537 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,600,084 KCWA ZN 17 DEBT 0.010638 NET $3,600,084 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.041724 * 118-011 GENERAL SHAFTER 118-007 GENERAL SHAFTER SECURED VALUATION GROSS $2,746,354 SECURED VALUATION GROSS $3,445,516 NET $2,746,354 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $3,438,516 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $7,007 KCWA ZN 19 DEBT 0.014911 NET $7,007 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.041724 * 118-008 GENERAL SHAFTER SECURED VALUATION GROSS $26,844,048 NET $26,844,048 UNSECURED VALUATION GROSS $13,964,759 NET $13,964,759 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 234

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 118-012 GENERAL SHAFTER 118-017 GENERAL SHAFTER SECURED VALUATION GROSS $153,156 SECURED VALUATION GROSS $3,044,050 NET $153,156 HOMEOWNERS EXEMPTION $63,000 GEN LOCAL GOVT 1.000000 NET $2,981,050 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $370,001 KERN HIGH 1990E 0.003768 NET $370,001 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.041724 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 118-013 GENERAL SHAFTER KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $19,473 TOTAL 1.041724 * NET $19,473 GEN LOCAL GOVT 1.000000 118-018 GENERAL SHAFTER KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $20,939,770 KERN HIGH 1990E 0.003768 NET $20,939,770 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $910,576 KCCD SRID 2003A 0.009630 NET $910,576 TOTAL 1.041724 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 118-014 GENERAL SHAFTER KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $29,205 KHS REFUNDING 96A 0.017597 NET $29,205 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.067273 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 118-019 GENERAL SHAFTER TOTAL 1.041724 * SECURED VALUATION GROSS $5,984,281 NET $5,984,281 118-015 GENERAL SHAFTER UNSECURED VALUATION GROSS $880,056 SECURED VALUATION GROSS $7,044,324 NET $880,056 NET $7,044,324 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $45,077 KCWA ZN 17 DEBT 0.010638 NET $45,077 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.067273 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 118-020 GENERAL SHAFTER TOTAL 1.067273 * SECURED VALUATION GROSS $360,963 NET $360,963 118-016 GENERAL SHAFTER GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $225,752 KHS REFUNDING 96A 0.017597 NET $225,752 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $12,110 KERN HIGH 2004A 0.010729 NET $12,110 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.041724 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.041724 * PAGE 235

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 118-021 GENERAL SHAFTER 118-025 GENERAL SHAFTER SECURED VALUATION GROSS $1,193,870 KCWA ZN 17 DEBT 0.010638 NET $1,193,870 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.067273 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 118-026 GENERAL SHAFTER TOTAL 1.067273 * SECURED VALUATION GROSS $103,581,756 NET $103,581,756 118-022 GENERAL SHAFTER UNSECURED VALUATION GROSS $32,579,687 SECURED VALUATION GROSS $242,950 NET $32,579,687 NET $242,950 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.067273 * 118-027 GENERAL SHAFTER 118-023 GENERAL SHAFTER SECURED VALUATION GROSS $4,734 SECURED VALUATION GROSS $4,359,015 NET $4,734 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $4,352,015 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $621,175 KERN HIGH 1990E 0.003768 NET $621,175 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.041724 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 119-001 SO KERN CO UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $16,694,438 TOTAL 1.041724 * HOMEOWNERS EXEMPTION $493,630 NET $16,200,808 118-024 GENERAL SHAFTER UNSECURED VALUATION GROSS $812,350 SECURED VALUATION GROSS $4,068,224 NET $812,350 NET $4,068,224 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,765,155 AVEK WTR-DEBT 0.070500 NET $2,765,155 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 KCWA ZN 17 DEBT 0.010638 SO KERN 2004A 0.010791 KCWA ZN 19 DEBT 0.014911 TOTAL 1.135204 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 118-025 GENERAL SHAFTER SECURED VALUATION GROSS $2,140,789 NET $2,140,789 UNSECURED VALUATION GROSS $4,682 NET $4,682 GEN LOCAL GOVT 1.000000 PAGE 236

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-002 SO KERN CO UNIFIED 119-006 SO KERN CO UNIFIED SECURED VALUATION GROSS $46,495,259 UNSECURED VALUATION GROSS $435,659 HOMEOWNERS EXEMPTION $882,000 NET $435,659 NET $45,613,259 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,178,742 AVEK WTR-DEBT 0.070500 NET $1,178,742 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 AVEK WTR-DEBT 0.070500 SO KERN 2004A 0.010791 ANT VLY COL 2004A 0.016329 TOTAL 1.135204 * SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 119-007 SO KERN CO UNIFIED TOTAL 1.135204 * SECURED VALUATION GROSS $5,082,831 HOMEOWNERS EXEMPTION $147,000 119-003 SO KERN CO UNIFIED NET $4,935,831 SECURED VALUATION GROSS $33,389,530 UNSECURED VALUATION GROSS $32,713 HOMEOWNERS EXEMPTION $739,956 NET $32,713 NET $32,649,574 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,178,160 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $7,000 ANT VLY COL 2004A 0.016329 NET $1,171,160 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-008 SO KERN CO UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $1,460,659 TOTAL 1.135204 * NET $1,460,659 UNSECURED VALUATION GROSS $3,697,295 119-004 SO KERN CO UNIFIED NET $3,697,295 SECURED VALUATION GROSS $136,167,694 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,610,527 ANT VLY COL 2004A 0.016329 NET $134,557,167 SO KERN 2002A 0.037584 UNSECURED VALUATION GROSS $2,767,819 SO KERN 2004A 0.010791 NET $2,767,819 TOTAL 1.064704 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 119-009 SO KERN CO UNIFIED ANT VLY COL 2004A 0.016329 SECURED VALUATION GROSS $154,375 SO KERN 2002A 0.037584 NET $154,375 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-005 SO KERN CO UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $9,528,406 TOTAL 1.064704 * HOMEOWNERS EXEMPTION $22,084 NET $9,506,322 119-010 SO KERN CO UNIFIED UNSECURED VALUATION GROSS $4,800 SECURED VALUATION GROSS $31,211,729 NET $4,800 HOMEOWNERS EXEMPTION $889,000 GEN LOCAL GOVT 1.000000 NET $30,322,729 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $704,344 ANT VLY COL 2004A 0.016329 NET $704,344 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-006 SO KERN CO UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $5,652,233 TOTAL 1.135204 * HOMEOWNERS EXEMPTION $217,000 NET $5,435,233 PAGE 237

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-011 SO KERN CO UNIFIED 119-017 SO KERN CO UNIFIED SECURED VALUATION GROSS $12,089,694 SECURED VALUATION GROSS $16,591,192 HOMEOWNERS EXEMPTION $14,000 HOMEOWNERS EXEMPTION $581,000 NET $12,075,694 NET $16,010,192 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-012 SO KERN CO UNIFIED 119-018 SO KERN CO UNIFIED SECURED VALUATION GROSS $7,937,217 SECURED VALUATION GROSS $5,469,334 HOMEOWNERS EXEMPTION $182,000 HOMEOWNERS EXEMPTION $119,000 NET $7,755,217 NET $5,350,334 UNSECURED VALUATION GROSS $4,740 GEN LOCAL GOVT 1.000000 NET $4,740 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 ANT VLY COL 2004A 0.016329 AVEK WTR-DEBT 0.070500 SO KERN 2002A 0.037584 ANT VLY COL 2004A 0.016329 SO KERN 2004A 0.010791 SO KERN 2002A 0.037584 TOTAL 1.135204 * SO KERN 2004A 0.010791 TOTAL 1.135204 * 119-019 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $258,477 119-013 SO KERN CO UNIFIED HOMEOWNERS EXEMPTION $7,000 SECURED VALUATION GROSS $32,506,676 NET $251,477 HOMEOWNERS EXEMPTION $420,000 GEN LOCAL GOVT 1.000000 NET $32,086,676 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $173,032 ANT VLY COL 2004A 0.016329 NET $173,032 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-020 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $8,747,210 TOTAL 1.135204 * HOMEOWNERS EXEMPTION $154,000 NET $8,593,210 119-014 SO KERN CO UNIFIED UNSECURED VALUATION GROSS $174,681 SECURED VALUATION GROSS $38,729 NET $174,681 NET $38,729 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-021 SO KERN CO UNIFIED 119-016 SO KERN CO UNIFIED SECURED VALUATION GROSS $975,718 SECURED VALUATION GROSS $4,233,000 NET $975,718 NET $4,233,000 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * PAGE 238

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-022 SOUTHERN KERN UNIFIED 119-026 SO KERN CO UNIFIED SECURED VALUATION GROSS $8,269,076 TOTAL 1.135204 * HOMEOWNERS EXEMPTION $287,000 NET $7,982,076 119-027 SO KERN CO UNIFIED UNSECURED VALUATION GROSS $9,000 SECURED VALUATION GROSS $124,370 NET $9,000 NET $124,370 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-023 SOUTHERN KERN UNIFIED 119-028 SO KERN CO UNIFIED SECURED VALUATION GROSS $8,084,698 SECURED VALUATION GROSS $245,000 HOMEOWNERS EXEMPTION $315,000 NET $245,000 NET $7,769,698 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $16,065 AVEK WTR-DEBT 0.070500 NET $16,065 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 AVEK WTR-DEBT 0.070500 SO KERN 2004A 0.010791 ANT VLY COL 2004A 0.016329 TOTAL 1.135204 * SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 119-029 SO KERN CO UNIFIED TOTAL 1.135204 * SECURED VALUATION GROSS $18,217,290 HOMEOWNERS EXEMPTION $609,000 119-024 SO KERN CO UNIFIED NET $17,608,290 SECURED VALUATION GROSS $9,599,098 UNSECURED VALUATION GROSS $20,500 HOMEOWNERS EXEMPTION $259,000 NET $20,500 NET $9,340,098 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $14,100 AVEK WTR-DEBT 0.070500 NET $14,100 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 AVEK WTR-DEBT 0.070500 SO KERN 2004A 0.010791 ANT VLY COL 2004A 0.016329 TOTAL 1.135204 * SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 119-030 SO KERN CO UNIFIED TOTAL 1.135204 * SECURED VALUATION GROSS $74,200 NET $74,200 119-025 SO KERN CO UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $176,416 AVEK WTR-DEBT 0.070500 NET $176,416 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 AVEK WTR-DEBT 0.070500 SO KERN 2004A 0.010791 ANT VLY COL 2004A 0.016329 TOTAL 1.135204 * SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * 119-026 SO KERN CO UNIFIED SECURED VALUATION GROSS $1,130,842 NET $1,130,842 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 PAGE 239

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-031 SO KERN CO UNIFIED 119-035 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $5,391,839 SO KERN 2004A 0.010791 HOMEOWNERS EXEMPTION $168,000 TOTAL 1.135204 * NET $5,223,839 GEN LOCAL GOVT 1.000000 119-036 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $11,492,832 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $280,000 SO KERN 2002A 0.037584 NET $11,212,832 SO KERN 2004A 0.010791 UNSECURED VALUATION GROSS $33,600 TOTAL 1.135204 * NET $33,600 GEN LOCAL GOVT 1.000000 119-032 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $9,835,572 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $371,000 SO KERN 2002A 0.037584 NET $9,464,572 SO KERN 2004A 0.010791 UNSECURED VALUATION GROSS $8,400 TOTAL 1.135204 * NET $8,400 GEN LOCAL GOVT 1.000000 119-038 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $6,283,719 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $203,000 SO KERN 2002A 0.037584 NET $6,080,719 SO KERN 2004A 0.010791 UNSECURED VALUATION GROSS $32,100 TOTAL 1.135204 * NET $32,100 GEN LOCAL GOVT 1.000000 119-033 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $6,888,457 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $217,000 SO KERN 2002A 0.037584 NET $6,671,457 SO KERN 2004A 0.010791 UNSECURED VALUATION GROSS $7,700 TOTAL 1.135204 * NET $7,700 GEN LOCAL GOVT 1.000000 119-039 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $137,093 ANT VLY COL 2004A 0.016329 NET $137,093 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-034 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $127,500 TOTAL 1.135204 * NET $127,500 GEN LOCAL GOVT 1.000000 119-044 SOUTHERN KERN UNIFIELD AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $6,642 ANT VLY COL 2004A 0.016329 NET $6,642 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-035 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $7,064,133 TOTAL 1.135204 * HOMEOWNERS EXEMPTION $210,000 NET $6,854,133 UNSECURED VALUATION GROSS $6,600 NET $6,600 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 PAGE 240

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-045 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $22,702 119-050 SOUTHERN KERN UNIFIED NET $22,702 SECURED VALUATION GROSS $16,310,856 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $546,000 AVEK WTR-DEBT 0.070500 NET $15,764,856 ANT VLY COL 2004A 0.016329 UNSECURED VALUATION GROSS $52,400 SO KERN 2002A 0.037584 NET $52,400 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-046 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $2,581,405 SO KERN 2004A 0.010791 HOMEOWNERS EXEMPTION $42,000 TOTAL 1.135204 * NET $2,539,405 UNSECURED VALUATION GROSS $11,000 119-053 SOUTHERN KERN UNIFIED NET $11,000 SECURED VALUATION GROSS $137,712 GEN LOCAL GOVT 1.000000 NET $137,712 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 ANT VLY COL 2004A 0.016329 AVEK WTR-DEBT 0.070500 SO KERN 2002A 0.037584 ANT VLY COL 2004A 0.016329 SO KERN 2004A 0.010791 SO KERN 2002A 0.037584 TOTAL 1.135204 * SO KERN 2004A 0.010791 TOTAL 1.135204 * 119-047 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $8,855,847 119-054 SOUTHERN KERN UNIFIED HOMEOWNERS EXEMPTION $287,000 SECURED VALUATION GROSS $511,574 NET $8,568,847 NET $511,574 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-048 SOUTHERN KERN UNIFIED 119-055 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $2,093,616 SECURED VALUATION GROSS $519,521 HOMEOWNERS EXEMPTION $63,000 NET $519,521 NET $2,030,616 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-049 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $11,394,377 HOMEOWNERS EXEMPTION $455,000 NET $10,939,377 UNSECURED VALUATION GROSS $3,200 NET $3,200 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * PAGE 241

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-056 SOUTHERN KERN UNIFIED 119-062 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $49,618,177 SECURED VALUATION GROSS $704,647 HOMEOWNERS EXEMPTION $1,848,000 NET $704,647 NET $47,770,177 UNSECURED VALUATION GROSS $36,778 UNSECURED VALUATION GROSS $90,287 NET $36,778 NET $90,287 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-063 SOUTHERN KERN UNIFIED 119-057 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $676,885 SECURED VALUATION GROSS $313,000 NET $676,885 NET $313,000 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-065 SOUTHERN KERN UNIFIED 119-059 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $358,469 SECURED VALUATION GROSS $119,489 NET $358,469 NET $119,489 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-066 SOUTHERN KERN UNIFIED 119-060 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $31,276 SECURED VALUATION GROSS $11,833,466 NET $31,276 HOMEOWNERS EXEMPTION $196,000 GEN LOCAL GOVT 1.000000 NET $11,637,466 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $56,120 ANT VLY COL 2004A 0.016329 NET $56,120 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-067 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-061 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $9,091 SO KERN 2004A 0.010791 NET $9,091 TOTAL 1.135204 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * PAGE 242

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-069 SOUTHERN KERN UNIFIED 119-074 SOUTHERN KERN UNIFIED GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-075 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $7,919,167 TOTAL 1.135204 * NET $7,919,167 GEN LOCAL GOVT 1.000000 119-070 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $6,358,694 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $154,000 SO KERN 2002A 0.037584 NET $6,204,694 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-076 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $32,651 SO KERN 2004A 0.010791 NET $32,651 TOTAL 1.135204 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 119-071 SOUTHERN KERN UNIFIED ANT VLY COL 2004A 0.016329 SECURED VALUATION GROSS $826,980 SO KERN 2002A 0.037584 NET $826,980 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-077 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $22,895,689 SO KERN 2004A 0.010791 HOMEOWNERS EXEMPTION $868,000 TOTAL 1.135204 * NET $22,027,689 UNSECURED VALUATION GROSS $32,138 119-072 SOUTHERN KERN UNIFIED NET $32,138 SECURED VALUATION GROSS $29,065,199 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $882,000 AVEK WTR-DEBT 0.070500 NET $28,183,199 ANT VLY COL 2004A 0.016329 UNSECURED VALUATION GROSS $9,600 SO KERN 2002A 0.037584 NET $9,600 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-078 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $45,755,286 SO KERN 2004A 0.010791 HOMEOWNERS EXEMPTION $1,540,000 TOTAL 1.135204 * NET $44,215,286 UNSECURED VALUATION GROSS $61,729 119-073 SOUTHERN KERN UNIFIED NET $61,729 SECURED VALUATION GROSS $588,618 GEN LOCAL GOVT 1.000000 NET $588,618 AVEK WTR-DEBT 0.070500 GEN LOCAL GOVT 1.000000 ANT VLY COL 2004A 0.016329 AVEK WTR-DEBT 0.070500 SO KERN 2002A 0.037584 ANT VLY COL 2004A 0.016329 SO KERN 2004A 0.010791 SO KERN 2002A 0.037584 TOTAL 1.135204 * SO KERN 2004A 0.010791 TOTAL 1.135204 * 119-074 SOUTHERN KERN UNIFIED GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 PAGE 243

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-079 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $4,106,013 119-085 SOUTHERN KERN UNIFIED HOMEOWNERS EXEMPTION $126,000 SECURED VALUATION GROSS $8,748,497 NET $3,980,013 HOMEOWNERS EXEMPTION $105,000 GEN LOCAL GOVT 1.000000 NET $8,643,497 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $2,400 ANT VLY COL 2004A 0.016329 NET $2,400 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-080 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $4,397,796 TOTAL 1.135204 * HOMEOWNERS EXEMPTION $112,000 NET $4,285,796 119-086 SOUTHERN KERN UNIFIED UNSECURED VALUATION GROSS $7,400 SECURED VALUATION GROSS $14,101,848 NET $7,400 HOMEOWNERS EXEMPTION $178,115 GEN LOCAL GOVT 1.000000 NET $13,923,733 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $4,636 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $1,226 SO KERN 2002A 0.037584 NET $3,410 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.135204 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-081 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $55,112 SO KERN 2004A 0.010791 NET $55,112 TOTAL 1.135204 * GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 119-087 SOUTHERN KERN UNIFIED ANT VLY COL 2004A 0.016329 SECURED VALUATION GROSS $17,597,008 SO KERN 2002A 0.037584 HOMEOWNERS EXEMPTION $306,000 SO KERN 2004A 0.010791 NET $17,291,008 TOTAL 1.135204 * UNSECURED VALUATION GROSS $2,299,248 NET $2,299,248 119-082 SOUTHERN KERN UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $74,613 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $7,000 ANT VLY COL 2004A 0.016329 NET $67,613 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-088 SOUTHERN KERN UNIFIED SO KERN 2004A 0.010791 SECURED VALUATION GROSS $22,498 TOTAL 1.135204 * NET $22,498 GEN LOCAL GOVT 1.000000 119-084 SOUTHERN KERN UNIFIED AVEK WTR-DEBT 0.070500 SECURED VALUATION GROSS $2,761,237 ANT VLY COL 2004A 0.016329 HOMEOWNERS EXEMPTION $77,000 SO KERN 2002A 0.037584 NET $2,684,237 SO KERN 2004A 0.010791 UNSECURED VALUATION GROSS $4,400 TOTAL 1.135204 * NET $4,400 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * PAGE 244

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-090 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $11,186,958 119-096 SOUTHERN KERN COUNTY UNIFIED NET $11,186,958 SECURED VALUATION GROSS $3,328,000 UNSECURED VALUATION GROSS $734,391 NET $3,328,000 NET $734,391 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 SO KERN 2004A 0.010791 TOTAL 1.135204 * TOTAL 1.135204 * 119-097 SO KERN CO UNIFIED 119-091 SOUTHERN KERN UNIFIED SECURED VALUATION GROSS $134,612 SECURED VALUATION GROSS $10,043,069 NET $134,612 HOMEOWNERS EXEMPTION $357,000 GEN LOCAL GOVT 1.000000 NET $9,686,069 AVEK WTR-DEBT 0.070500 UNSECURED VALUATION GROSS $19,400 ANT VLY COL 2004A 0.016329 NET $19,400 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 AVEK WTR-DEBT 0.070500 TOTAL 1.135204 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 119-802 MOB HOME EXCL WATER DEBT SO KERN 2004A 0.010791 SECURED VALUATION GROSS $19,786 TOTAL 1.135204 * NET $19,786 GEN LOCAL GOVT 1.000000 119-092 SOUTHERN KERN UNIFIED ANT VLY COL 2004A 0.016329 SECURED VALUATION GROSS $1,265,306 SO KERN 2002A 0.037584 NET $1,265,306 SO KERN 2004A 0.010791 GEN LOCAL GOVT 1.000000 TOTAL 1.064704 * AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 119-804 MOB HOME EXCL WATER DEBT SO KERN 2002A 0.037584 SECURED VALUATION GROSS $10,167 SO KERN 2004A 0.010791 NET $10,167 TOTAL 1.135204 * GEN LOCAL GOVT 1.000000 ANT VLY COL 2004A 0.016329 119-093 SOUTHERN KERN UNIFIED SO KERN 2002A 0.037584 SECURED VALUATION GROSS $9,905,944 SO KERN 2004A 0.010791 HOMEOWNERS EXEMPTION $329,000 TOTAL 1.064704 * NET $9,576,944 UNSECURED VALUATION GROSS $16,000 119-806 MOB HOME EXCL WATER DEBT NET $16,000 SECURED VALUATION GROSS $1,225,316 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $138,958 AVEK WTR-DEBT 0.070500 NET $1,086,358 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 ANT VLY COL 2004A 0.016329 SO KERN 2004A 0.010791 SO KERN 2002A 0.037584 TOTAL 1.135204 * SO KERN 2004A 0.010791 TOTAL 1.064704 * 119-095 SO KERN CO UNIFIED SECURED VALUATION GROSS $609,278 NET $609,278 GEN LOCAL GOVT 1.000000 AVEK WTR-DEBT 0.070500 ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * PAGE 245

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 119-810 MOB HOME EXCL WATER DEBT 119-887 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $1,864,320 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $232,020 ANT VLY COL 2004A 0.016329 NET $1,632,300 SO KERN 2002A 0.037584 GEN LOCAL GOVT 1.000000 SO KERN 2004A 0.010791 ANT VLY COL 2004A 0.016329 TOTAL 1.064704 * SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 120-001 SOUTH FORK UNION TOTAL 1.064704 * SECURED VALUATION GROSS $36,348,646 HOMEOWNERS EXEMPTION $776,211 119-813 MOB HOME EXCL WATER DEBT NET $35,572,435 SECURED VALUATION GROSS $2,531,309 UNSECURED VALUATION GROSS $139,245 HOMEOWNERS EXEMPTION $313,126 NET $139,245 NET $2,218,183 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $8,000 SO FORK UNION 98B 0.048527 NET $8,000 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 ANT VLY COL 2004A 0.016329 KERN HIGH 2004A 0.010729 SO KERN 2002A 0.037584 KCCD SRID 2003A 0.009630 SO KERN 2004A 0.010791 TOTAL 1.090251 * TOTAL 1.064704 * 120-002 SOUTH FORK UNION 119-816 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $10,442,222 SECURED VALUATION GROSS $3,291,897 HOMEOWNERS EXEMPTION $49,000 HOMEOWNERS EXEMPTION $260,889 NET $10,393,222 NET $3,031,008 UNSECURED VALUATION GROSS $2,282 GEN LOCAL GOVT 1.000000 NET $2,282 ANT VLY COL 2004A 0.016329 GEN LOCAL GOVT 1.000000 SO KERN 2002A 0.037584 SO FORK UNION 98B 0.048527 SO KERN 2004A 0.010791 KHS REFUNDING 96A 0.017597 TOTAL 1.064704 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 119-820 MOB HOME EXCL WATER DEBT KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,219,731 TOTAL 1.090251 * HOMEOWNERS EXEMPTION $88,881 NET $1,130,850 120-003 SOUTH FORK UNION GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $27,706,712 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $1,753,836 ANT VLY COL 2004A 0.016329 NET $25,952,876 SO KERN 2002A 0.037584 UNSECURED VALUATION GROSS $234,800 SO KERN 2004A 0.010791 NET $234,800 TOTAL 1.135204 * GEN LOCAL GOVT 1.000000 SO FORK UNION 98B 0.048527 119-826 MOB HOME EXCL WATER DEBT KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $500 KERN HIGH 1990E 0.003768 NET $500 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 AVEK WTR-DEBT 0.070500 TOTAL 1.090251 * ANT VLY COL 2004A 0.016329 SO KERN 2002A 0.037584 SO KERN 2004A 0.010791 TOTAL 1.135204 * 119-887 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $134,178 HOMEOWNERS EXEMPTION $14,000 NET $120,178 PAGE 246

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 120-004 SOUTH FORK UNION 120-008 SOUTH FORK UNION SECURED VALUATION GROSS $5,327,846 NET $3,184,802 HOMEOWNERS EXEMPTION $462,000 GEN LOCAL GOVT 1.000000 NET $4,865,846 SO FORK UNION 98B 0.048527 UNSECURED VALUATION GROSS $21,080 KHS REFUNDING 96A 0.017597 NET $21,080 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 SO FORK UNION 98B 0.048527 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.090251 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 120-009 SOUTH FORK UNION KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $7,232,235 TOTAL 1.090251 * HOMEOWNERS EXEMPTION $455,000 NET $6,777,235 120-005 SOUTH FORK UNION UNSECURED VALUATION GROSS $31,440 SECURED VALUATION GROSS $297,116 NET $31,440 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $290,116 SO FORK UNION 98B 0.048527 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 SO FORK UNION 98B 0.048527 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.090251 * KCCD SRID 2003A 0.009630 TOTAL 1.090251 * 120-010 SOUTH FORK UNION SECURED VALUATION GROSS $6,659,554 120-006 SOUTH FORK UNION HOMEOWNERS EXEMPTION $658,000 SECURED VALUATION GROSS $36,179,731 NET $6,001,554 HOMEOWNERS EXEMPTION $1,758,485 UNSECURED VALUATION GROSS $14,500 NET $34,421,246 NET $14,500 UNSECURED VALUATION GROSS $470,488 GEN LOCAL GOVT 1.000000 NET $470,488 SO FORK UNION 98B 0.048527 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 SO FORK UNION 98B 0.048527 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.090251 * KCCD SRID 2003A 0.009630 TOTAL 1.090251 * 120-011 SOUTH FORK UNION SECURED VALUATION GROSS $1,542,122 120-007 SOUTH FORK UNION HOMEOWNERS EXEMPTION $14,000 SECURED VALUATION GROSS $6,574,310 NET $1,528,122 HOMEOWNERS EXEMPTION $322,000 UNSECURED VALUATION GROSS $7,100 NET $6,252,310 NET $7,100 UNSECURED VALUATION GROSS $22,789 GEN LOCAL GOVT 1.000000 NET $22,789 SO FORK UNION 98B 0.048527 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 SO FORK UNION 98B 0.048527 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.090251 * KCCD SRID 2003A 0.009630 TOTAL 1.090251 * 120-008 SOUTH FORK UNION SECURED VALUATION GROSS $3,247,802 HOMEOWNERS EXEMPTION $63,000 PAGE 247

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 120-012 SOUTH FORK UNION 121-003 STANDARD SECURED VALUATION GROSS $3,178,220 SECURED VALUATION GROSS $205,195 HOMEOWNERS EXEMPTION $56,000 NET $205,195 NET $3,122,220 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $51,230 KCWA ZN 7 DEBT 0.022030 NET $51,230 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 SO FORK UNION 98B 0.048527 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.090251 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 120-013 SOUTH FORK UNION TOTAL 0.002788 * SECURED VALUATION GROSS $29,122 NET $29,122 121-004 STANDARD GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 SO FORK UNION 98B 0.048527 KCWA ZN 7 DEBT 0.022030 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.090251 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 121-001 STANDARD TOTAL 1.089303 * SECURED VALUATION GROSS $2,233,484,954 NET ASSESSED VALUE MINUS MINERAL NET $2,233,484,954 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $16,170,181 TOTAL 0.002788 * NET $16,170,181 GEN LOCAL GOVT 1.000000 121-005 STANDARD KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $28,627 KCWA ZN 19 DEBT 0.014911 NET $28,627 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 121-002 STANDARD KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $953,761 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $21,000 TOTAL 1.089303 * NET $932,761 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 248

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-006 STANDARD 121-009 STANDARD SECURED VALUATION GROSS $289,839 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $21,000 KHS REFUNDING 96A 0.017597 NET $268,839 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $4,200 KERN HIGH 2004A 0.010729 NET $4,200 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.041724 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 121-010 STANDARD KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $45,470,170 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $1,722,000 KERN HIGH 1990E 0.003768 NET $43,748,170 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $149,441 KCCD SRID 2003A 0.009630 NET $149,441 TOTAL 1.089303 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 121-007 STANDARD KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $8,541,658 KERN HIGH 2004A 0.010729 NET $8,541,658 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.089303 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 121-011 STANDARD KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $34,400,883 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $924,000 TOTAL 1.089303 * NET $33,476,883 NET ASSESSED VALUE MINUS MINERAL UNSECURED VALUATION GROSS $3,988,152 KCWA IMP #4 DEBT 0.002788 NET $3,988,152 TOTAL 0.002788 * GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 121-008 STANDARD KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $20,919,452 KCWA ZN 19 DEBT 0.014911 NET $20,919,452 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.089303 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 121-009 STANDARD SECURED VALUATION GROSS $42,991,454 HOMEOWNERS EXEMPTION $77,000 NET $42,914,454 UNSECURED VALUATION GROSS $62,411 NET $62,411 PAGE 249

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-012 STANDARD 121-015 STANDARD SECURED VALUATION GROSS $112,051,432 SECURED VALUATION GROSS $51,066,901 HOMEOWNERS EXEMPTION $4,207,000 HOMEOWNERS EXEMPTION $1,386,000 NET $107,844,432 NET $49,680,901 UNSECURED VALUATION GROSS $5,595,961 UNSECURED VALUATION GROSS $756,712 NET $5,595,961 NET $756,712 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 121-013 STANDARD 121-017 STANDARD SECURED VALUATION GROSS $7,383,621 SECURED VALUATION GROSS $65,866,577 HOMEOWNERS EXEMPTION $105,000 HOMEOWNERS EXEMPTION $2,933,000 NET $7,278,621 NET $62,933,577 UNSECURED VALUATION GROSS $280,143 UNSECURED VALUATION GROSS $639,477 NET $280,143 NET $639,477 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 121-014 STANDARD SECURED VALUATION GROSS $7,102,326 HOMEOWNERS EXEMPTION $322,000 NET $6,780,326 UNSECURED VALUATION GROSS $249,195 NET $249,195 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * PAGE 250

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-018 STANDARD 121-021 STANDARD SECURED VALUATION GROSS $31,436,506 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $1,519,000 KCWA ZN 19 DEBT 0.014911 NET $29,917,506 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $110,581 KERN HIGH 1990E 0.003768 NET $110,581 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.089303 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 19 DEBT 0.014911 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 121-022 STANDARD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $25,107,270 TOTAL 1.089303 * HOMEOWNERS EXEMPTION $1,323,000 NET ASSESSED VALUE MINUS MINERAL NET $23,784,270 KCWA IMP #4 DEBT 0.002788 UNSECURED VALUATION GROSS $48,193 TOTAL 0.002788 * NET $48,193 GEN LOCAL GOVT 1.000000 121-019 STANDARD KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.089303 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.089303 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 121-023 STANDARD SECURED VALUATION GROSS $11,308 121-020 STANDARD NET $11,308 SECURED VALUATION GROSS $16,128,648 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $739,633 KCWA ZN 7 DEBT 0.022030 NET $15,389,015 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $282,492 KCWA ZN 19 DEBT 0.014911 NET $282,492 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.089303 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 121-021 STANDARD SECURED VALUATION GROSS $5,410,714 NET $5,410,714 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 PAGE 251

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-024 STANDARD 121-027 STANDARD SECURED VALUATION GROSS $11,773,657 SECURED VALUATION GROSS $5,709,306 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $315,000 NET $11,766,657 NET $5,394,306 UNSECURED VALUATION GROSS $25,959 UNSECURED VALUATION GROSS $11,900 NET $25,959 NET $11,900 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 121-025 STANDARD 121-029 STANDARD SECURED VALUATION GROSS $7,645,607 SECURED VALUATION GROSS $3,954,181 HOMEOWNERS EXEMPTION $7,000 NET $3,954,181 NET $7,638,607 UNSECURED VALUATION GROSS $596,834 UNSECURED VALUATION GROSS $393,663 NET $596,834 NET $393,663 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * 121-035 STANDARD 121-026 STANDARD SECURED VALUATION GROSS $25,087,847 SECURED VALUATION GROSS $6,754,681 HOMEOWNERS EXEMPTION $924,000 NET $6,754,681 NET $24,163,847 UNSECURED VALUATION GROSS $73,959 UNSECURED VALUATION GROSS $158,365 NET $73,959 NET $158,365 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 7 DEBT 0.022030 KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * TOTAL 0.002788 * PAGE 252

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-036 STANDARD 121-040 STANDARD GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.067273 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 121-041 STANDARD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $173,856 TOTAL 1.089303 * NET $173,856 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KCWA ZN 7 DEBT 0.022030 TOTAL 0.002788 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 121-037 STANDARD KHS REFUNDING 96A 0.017597 SECURED VALUATION GROSS $839,655 KERN HIGH 1990E 0.003768 NET $839,655 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 7 DEBT 0.022030 TOTAL 1.089303 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 19 DEBT 0.014911 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 121-042 STANDARD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $13,922,175 TOTAL 1.089303 * HOMEOWNERS EXEMPTION $357,000 NET ASSESSED VALUE MINUS MINERAL NET $13,565,175 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 121-038 STANDARD KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $9,468,157 KHS REFUNDING 96A 0.017597 HOMEOWNERS EXEMPTION $329,000 KERN HIGH 1990E 0.003768 NET $9,139,157 KERN HIGH 2004A 0.010729 UNSECURED VALUATION GROSS $8,800 KCCD SRID 2003A 0.009630 NET $8,800 TOTAL 1.089303 * GEN LOCAL GOVT 1.000000 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 7 DEBT 0.022030 KCWA IMP #4 DEBT 0.002788 KCWA ZN 17 DEBT 0.010638 TOTAL 0.002788 * KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 121-040 STANDARD SECURED VALUATION GROSS $803,266 NET $803,266 UNSECURED VALUATION GROSS $742,444 NET $742,444 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 PAGE 253

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-045 STANDARD 121-048 STANDARD SECURED VALUATION GROSS $59,289,510 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,946,000 KCWA ZN 7 DEBT 0.022030 NET $57,343,510 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $75,700 KCWA ZN 19 DEBT 0.014911 NET $75,700 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 7 DEBT 0.022030 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.089303 * KHS REFUNDING 96A 0.017597 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 1990E 0.003768 KCWA IMP #4 DEBT 0.002788 KERN HIGH 2004A 0.010729 TOTAL 0.002788 * KCCD SRID 2003A 0.009630 TOTAL 1.089303 * 121-050 STANDARD NET ASSESSED VALUE MINUS MINERAL SECURED VALUATION GROSS $4,058,220 KCWA IMP #4 DEBT 0.002788 HOMEOWNERS EXEMPTION $98,000 TOTAL 0.002788 * NET $3,960,220 UNSECURED VALUATION GROSS $49,793 121-046 STANDARD NET $49,793 SECURED VALUATION GROSS $487,080 GEN LOCAL GOVT 1.000000 NET $487,080 KCWA ZN 7 DEBT 0.022030 UNSECURED VALUATION GROSS $30,951 KCWA ZN 17 DEBT 0.010638 NET $30,951 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 7 DEBT 0.022030 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.089303 * KERN HIGH 1990E 0.003768 NET ASSESSED VALUE MINUS MINERAL KERN HIGH 2004A 0.010729 KCWA IMP #4 DEBT 0.002788 KCCD SRID 2003A 0.009630 TOTAL 0.002788 * TOTAL 1.089303 * NET ASSESSED VALUE MINUS MINERAL 121-051 STANDARD KCWA IMP #4 DEBT 0.002788 SECURED VALUATION GROSS $39,012,219 TOTAL 0.002788 * HOMEOWNERS EXEMPTION $1,001,000 NET $38,011,219 121-047 STANDARD UNSECURED VALUATION GROSS $76,218 GEN LOCAL GOVT 1.000000 NET $76,218 KCWA ZN 7 DEBT 0.022030 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 7 DEBT 0.022030 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.089303 * KCCD SRID 2003A 0.009630 NET ASSESSED VALUE MINUS MINERAL TOTAL 1.089303 * KCWA IMP #4 DEBT 0.002788 NET ASSESSED VALUE MINUS MINERAL TOTAL 0.002788 * KCWA IMP #4 DEBT 0.002788 TOTAL 0.002788 * 121-048 STANDARD SECURED VALUATION GROSS $955,943 HOMEOWNERS EXEMPTION $28,000 NET $927,943 UNSECURED VALUATION GROSS $10,974 NET $10,974 PAGE 254

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 121-053 STANDARD 121-813 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $43,848,867 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $588,000 KHS REFUNDING 96A 0.017597 NET $43,260,867 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $16,900 KERN HIGH 2004A 0.010729 NET $16,900 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.041724 * KCWA ZN 7 DEBT 0.022030 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 17 DEBT 0.010638 KCWA IMP #4 DEBT 0.002788 KCWA ZN 19 DEBT 0.014911 TOTAL 0.002788 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 121-820 MOB HOME EXCL WATER DEBT KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $568,203 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $179,265 TOTAL 1.089303 * NET $388,938 NET ASSESSED VALUE MINUS MINERAL GEN LOCAL GOVT 1.000000 KCWA IMP #4 DEBT 0.002788 KHS REFUNDING 96A 0.017597 TOTAL 0.002788 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 121-055 STANDARD KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $23,430,304 TOTAL 1.041724 * HOMEOWNERS EXEMPTION $154,000 NET ASSESSED VALUE MINUS MINERAL NET $23,276,304 KCWA IMP #4 DEBT 0.002788 GEN LOCAL GOVT 1.000000 TOTAL 0.002788 * KCWA ZN 7 DEBT 0.022030 KCWA ZN 17 DEBT 0.010638 124-001 TAFT OUTSIDE KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $280,320,129 KHS REFUNDING 96A 0.017597 NET $280,320,129 KERN HIGH 1990E 0.003768 UNSECURED VALUATION GROSS $1,744,831 KERN HIGH 2004A 0.010729 NET $1,744,831 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.089303 * KCWA ZN 17 DEBT 0.010638 NET ASSESSED VALUE MINUS MINERAL KCWA ZN 18 DEBT 0.004030 KCWA IMP #4 DEBT 0.002788 TAFT 2001A BOND 0.034506 TOTAL 0.002788 * TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 121-056 STANDARD TOTAL 1.079162 * SECURED VALUATION GROSS $1,238,354 HOMEOWNERS EXEMPTION $14,000 124-002 TAFT OUTSIDE NET $1,224,354 SECURED VALUATION GROSS $793,948,585 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $1,664,452 KCWA ZN 7 DEBT 0.022030 NET $792,284,133 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $22,517,670 KCWA ZN 19 DEBT 0.014911 HOMEOWNERS EXEMPTION $23,232 KHS REFUNDING 96A 0.017597 NET $22,494,438 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 18 DEBT 0.004030 TOTAL 1.089303 * TAFT 2001A BOND 0.034506 NET ASSESSED VALUE MINUS MINERAL TAFT 2005A BOND 0.014432 KCWA IMP #4 DEBT 0.002788 WKERN COM COL 04A 0.015556 TOTAL 0.002788 * TOTAL 1.079162 * 121-813 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $1,627,902 HOMEOWNERS EXEMPTION $308,000 NET $1,319,902 PAGE 255

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 124-003 TAFT OUTSIDE 124-007 TAFT OUTSIDE SECURED VALUATION GROSS $19,822,903 HOMEOWNERS EXEMPTION $665,000 HOMEOWNERS EXEMPTION $1,076,330 NET $13,483,543 NET $18,746,573 UNSECURED VALUATION GROSS $79,504 UNSECURED VALUATION GROSS $3,773,917 NET $79,504 HOMEOWNERS EXEMPTION $399,768 GEN LOCAL GOVT 1.000000 NET $3,374,149 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 TAFT 2001A BOND 0.034506 KCWA ZN 18 DEBT 0.004030 TAFT 2005A BOND 0.014432 TAFT 2001A BOND 0.034506 WKERN COM COL 04A 0.015556 TAFT 2005A BOND 0.014432 TOTAL 1.079162 * WKERN COM COL 04A 0.015556 TOTAL 1.079162 * 124-008 TAFT OUTSIDE SECURED VALUATION GROSS $25,318,579 124-004 TAFT OUTSIDE HOMEOWNERS EXEMPTION $1,302,000 SECURED VALUATION GROSS $291,729 NET $24,016,579 NET $291,729 UNSECURED VALUATION GROSS $127,968 UNSECURED VALUATION GROSS $58,337 NET $127,968 NET $58,337 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 18 DEBT 0.004030 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.079162 * TOTAL 1.079162 * 124-009 TAFT OUTSIDE 124-005 TAFT OUTSIDE SECURED VALUATION GROSS $15,272,753 SECURED VALUATION GROSS $37,244,588 HOMEOWNERS EXEMPTION $1,198,363 HOMEOWNERS EXEMPTION $2,469,665 NET $14,074,390 NET $34,774,923 UNSECURED VALUATION GROSS $38,903 UNSECURED VALUATION GROSS $663,777 NET $38,903 NET $663,777 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 18 DEBT 0.004030 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.079162 * TOTAL 1.079162 * 124-010 TAFT OUTSIDE 124-006 TAFT OUTSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $71,260 TAFT 2001A BOND 0.034506 NET $71,260 TAFT 2005A BOND 0.014432 UNSECURED VALUATION GROSS $1,271 WKERN COM COL 04A 0.015556 NET $1,271 TOTAL 1.064494 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 TOTAL 1.090043 * 124-007 TAFT OUTSIDE SECURED VALUATION GROSS $14,148,543 PAGE 256

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 124-012 TAFT OUTSIDE 124-017 TAFT OUTSIDE SECURED VALUATION GROSS $734,152 KCWA ZN 18 DEBT 0.004030 NET $734,152 TAFT 2001A BOND 0.034506 GEN LOCAL GOVT 1.000000 TAFT 2005A BOND 0.014432 KCWA ZN 17 DEBT 0.010638 WKERN COM COL 04A 0.015556 KCWA ZN 19 DEBT 0.014911 TOTAL 1.079162 * TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 124-018 TAFT OUTSIDE WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $390,196 TOTAL 1.090043 * HOMEOWNERS EXEMPTION $7,000 NET $383,196 124-013 TAFT OUTSIDE GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $3,813,164 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $84,000 KCWA ZN 18 DEBT 0.004030 NET $3,729,164 TAFT 2001A BOND 0.034506 UNSECURED VALUATION GROSS $9,255 TAFT 2005A BOND 0.014432 NET $9,255 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.079162 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 124-019 TAFT OUTSIDE TAFT 2001A BOND 0.034506 SECURED VALUATION GROSS $2,678,189 TAFT 2005A BOND 0.014432 HOMEOWNERS EXEMPTION $7,000 WKERN COM COL 04A 0.015556 NET $2,671,189 TOTAL 1.079162 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 124-014 TAFT OUTSIDE KCWA ZN 18 DEBT 0.004030 SECURED VALUATION GROSS $4,137,139 TAFT 2001A BOND 0.034506 NET $4,137,139 TAFT 2005A BOND 0.014432 UNSECURED VALUATION GROSS $10,538 WKERN COM COL 04A 0.015556 NET $10,538 TOTAL 1.079162 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 124-020 TAFT OUTSIDE KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 TAFT 2001A BOND 0.034506 KCWA ZN 17 DEBT 0.010638 TAFT 2005A BOND 0.014432 KCWA ZN 18 DEBT 0.004030 WKERN COM COL 04A 0.015556 TAFT 2001A BOND 0.034506 TOTAL 1.090043 * TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 124-016 TAFT OUTSIDE TOTAL 1.079162 * SECURED VALUATION GROSS $2,274,060 HOMEOWNERS EXEMPTION $63,000 124-021 TAFT OUTSIDE NET $2,211,060 SECURED VALUATION GROSS $22,049 UNSECURED VALUATION GROSS $138,314 NET $22,049 NET $138,314 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 18 DEBT 0.004030 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.079162 * TOTAL 1.079162 * 124-017 TAFT OUTSIDE SECURED VALUATION GROSS $97,058 NET $97,058 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 PAGE 257

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 124-022 TAFT OUTSIDE 124-029 TAFT OUTSIDE SECURED VALUATION GROSS $227,083 SECURED VALUATION GROSS $3,936,163 NET $227,083 NET $3,936,163 UNSECURED VALUATION GROSS $23,908 GEN LOCAL GOVT 1.000000 NET $23,908 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 TAFT 2001A BOND 0.034506 KCWA ZN 19 DEBT 0.014911 TAFT 2005A BOND 0.014432 TAFT 2001A BOND 0.034506 WKERN COM COL 04A 0.015556 TAFT 2005A BOND 0.014432 TOTAL 1.090043 * WKERN COM COL 04A 0.015556 TOTAL 1.090043 * 124-030 TAFT OUTSIDE SECURED VALUATION GROSS $611,815 124-024 TAFT OUTSIDE NET $611,815 SECURED VALUATION GROSS $33,946 GEN LOCAL GOVT 1.000000 NET $33,946 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 TAFT 2001A BOND 0.034506 KCWA ZN 18 DEBT 0.004030 TAFT 2005A BOND 0.014432 TAFT 2001A BOND 0.034506 WKERN COM COL 04A 0.015556 TAFT 2005A BOND 0.014432 TOTAL 1.090043 * WKERN COM COL 04A 0.015556 TOTAL 1.079162 * 124-031 TAFT OUTSIDE SECURED VALUATION GROSS $1,118,136 124-025 TAFT OUTSIDE NET $1,118,136 SECURED VALUATION GROSS $36,921 UNSECURED VALUATION GROSS $13,450 NET $36,921 NET $13,450 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 19 DEBT 0.014911 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.079162 * TOTAL 1.090043 * 124-026 TAFT OUTSIDE 124-032 TAFT OUTSIDE SECURED VALUATION GROSS $3,180,542 SECURED VALUATION GROSS $3,007 NET $3,180,542 NET $3,007 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 TAFT 2001A BOND 0.034506 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 WKERN COM COL 04A 0.015556 TOTAL 1.090043 * TOTAL 1.090043 * 124-028 TAFT OUTSIDE SECURED VALUATION GROSS $23,782 NET $23,782 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 TOTAL 1.090043 * PAGE 258

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 124-033 TAFT OUTSIDE 125-000 TEHACHAPI UNIFIED SECURED VALUATION GROSS $166,929 TEHACHAPI UNF 99A 0.015251 NET $166,929 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.102862 * TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 125-001 TEHACHAPI UNIFIED WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $3,849,220 TOTAL 1.090043 * HOMEOWNERS EXEMPTION $98,000 NET $3,751,220 124-034 TAFT OUTSIDE UNSECURED VALUATION GROSS $210,359 GEN LOCAL GOVT 1.000000 NET $210,359 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 TEH VLY HL CR 04A 0.035246 TAFT 2001A BOND 0.034506 TEH-CUM ST PYMNT 0.101195 TAFT 2005A BOND 0.014432 KCWA ZN 17 DEBT 0.010638 WKERN COM COL 04A 0.015556 TEHACHAPI UNF 99A 0.015251 TOTAL 1.079162 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 124-035 TAFT OUTSIDE KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $368,222 TOTAL 1.214695 * NET $368,222 GEN LOCAL GOVT 1.000000 125-002 TEHACHAPI UNIFIED KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $233,811 KCWA ZN 18 DEBT 0.004030 NET $233,811 TAFT 2001A BOND 0.034506 GEN LOCAL GOVT 1.000000 TAFT 2005A BOND 0.014432 TEHACHAPI UNF 99A 0.015251 WKERN COM COL 04A 0.015556 TEHACHAPI UNF 99B 0.016225 TOTAL 1.079162 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 124-803 MOB HOME EXCL WATER DEBT TOTAL 1.067616 * GEN LOCAL GOVT 1.000000 TAFT 2001A BOND 0.034506 125-003 TEHACHAPI UNIFIED TAFT 2005A BOND 0.014432 SECURED VALUATION GROSS $6,564,475 WKERN COM COL 04A 0.015556 HOMEOWNERS EXEMPTION $11,590 TOTAL 1.064494 * NET $6,552,885 GEN LOCAL GOVT 1.000000 124-805 MOB HOME EXCL WATER DEBT TEHACHAPI UNF 99A 0.015251 SECURED VALUATION GROSS $18,524 TEHACHAPI UNF 99B 0.016225 HOMEOWNERS EXEMPTION $7,000 TEHACHAPI UNF 99C 0.026510 NET $11,524 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $5,396 TOTAL 1.067616 * NET $5,396 GEN LOCAL GOVT 1.000000 TAFT 2001A BOND 0.034506 TAFT 2005A BOND 0.014432 WKERN COM COL 04A 0.015556 TOTAL 1.064494 * 125-000 TEHACHAPI UNIFIED SECURED VALUATION GROSS $4,587,338 NET $4,587,338 UNSECURED VALUATION GROSS $12,816 NET $12,816 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 PAGE 259

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-004 TEHACHAPI UNIFIED 125-007 TEHACHAPI UNIFIED SECURED VALUATION GROSS $6,572,156 TEHACHAPI UNF 99B 0.016225 HOMEOWNERS EXEMPTION $7,000 TEHACHAPI UNF 99C 0.026510 NET $6,565,156 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $231,667 TOTAL 1.214695 * NET $231,667 GEN LOCAL GOVT 1.000000 125-008 TEHACHAPI UNIFIED TEH VLY HL CR 04A 0.035246 SECURED VALUATION GROSS $149,929 TEH-CUM ST PYMNT 0.101195 NET $149,929 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.214695 * KCCD SRID 2003A 0.009630 TOTAL 1.102862 * 125-005 TEHACHAPI UNIFIED SECURED VALUATION GROSS $21,214,179 125-009 TEHACHAPI UNIFIED HOMEOWNERS EXEMPTION $119,000 SECURED VALUATION GROSS $88,304,336 NET $21,095,179 HOMEOWNERS EXEMPTION $1,022,000 UNSECURED VALUATION GROSS $91,200 NET $87,282,336 NET $91,200 UNSECURED VALUATION GROSS $3,307,554 GEN LOCAL GOVT 1.000000 NET $3,307,554 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.204057 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-006 TEHACHAPI UNIFIED TOTAL 1.214695 * SECURED VALUATION GROSS $5,407,162 HOMEOWNERS EXEMPTION $63,000 125-011 TEHACHAPI UNIFIED NET $5,344,162 SECURED VALUATION GROSS $949,543 UNSECURED VALUATION GROSS $4,200 NET $949,543 NET $4,200 UNSECURED VALUATION GROSS $21,654,721 GEN LOCAL GOVT 1.000000 NET $21,654,721 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 AVEK WTR-DEBT 0.070500 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * TOTAL 1.173362 * 125-007 TEHACHAPI UNIFIED SECURED VALUATION GROSS $97,117,036 NET $97,117,036 UNSECURED VALUATION GROSS $60,982,057 NET $60,982,057 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 PAGE 260

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-012 TEHACHAPI UNIFIED 125-016 TEHACHAPI UNIFIED SECURED VALUATION GROSS $2,425,682 TOTAL 1.279734 * HOMEOWNERS EXEMPTION $7,000 NET $2,418,682 125-017 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $374,880,707 AVEK WTR-DEBT 0.070500 HOMEOWNERS EXEMPTION $6,937,000 TEHACHAPI UNF 99A 0.015251 NET $367,943,707 TEHACHAPI UNF 99B 0.016225 UNSECURED VALUATION GROSS $1,637,684 TEHACHAPI UNF 99C 0.026510 NET $1,637,684 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.138116 * TEH VLY HL CR 04A 0.035246 BV IMP#2 71-A WTR 0.065039 125-013 TEHACHAPI UNIFIED TEH-CUM ST PYMNT 0.101195 SECURED VALUATION GROSS $532,637 KCWA ZN 17 DEBT 0.010638 NET $532,637 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99C 0.026510 BV IMP#2 71-A WTR 0.065039 KCCD SRID 2003A 0.009630 TEH-CUM ST PYMNT 0.101195 TOTAL 1.279734 * KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 125-018 TEHACHAPI UNIFIED TEHACHAPI UNF 99B 0.016225 SECURED VALUATION GROSS $215,262 TEHACHAPI UNF 99C 0.026510 NET $215,262 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $49,439 TOTAL 1.279734 * NET $49,439 GEN LOCAL GOVT 1.000000 125-014 TEHACHAPI UNIFIED TEH VLY HL CR 04A 0.035246 SECURED VALUATION GROSS $160,667,083 TEHACHAPI UNF 99A 0.015251 HOMEOWNERS EXEMPTION $2,541,000 TEHACHAPI UNF 99B 0.016225 NET $158,126,083 TEHACHAPI UNF 99C 0.026510 UNSECURED VALUATION GROSS $56,268,999 KCCD SRID 2003A 0.009630 NET $56,268,999 TOTAL 1.102862 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 125-019 TEHACHAPI UNIFIED TEH-CUM ST PYMNT 0.101195 SECURED VALUATION GROSS $557,420 KCWA ZN 17 DEBT 0.010638 NET $557,420 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-016 TEHACHAPI UNIFIED TOTAL 1.102862 * SECURED VALUATION GROSS $25,690,262 HOMEOWNERS EXEMPTION $392,000 NET $25,298,262 UNSECURED VALUATION GROSS $25,240 NET $25,240 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 BV IMP#2 71-A WTR 0.065039 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 PAGE 261

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-020 TEHACHAPI UNIFIED 125-024 TEHACHAPI UNIFIED SECURED VALUATION GROSS $135,494 SECURED VALUATION GROSS $30,684,402 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $490,000 NET $128,494 NET $30,194,402 UNSECURED VALUATION GROSS $82,399 UNSECURED VALUATION GROSS $168,971 NET $82,399 NET $168,971 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.102862 * TOTAL 1.102862 * 125-021 TEHACHAPI UNIFIED 125-025 TEHACHAPI UNIFIED SECURED VALUATION GROSS $130,031 SECURED VALUATION GROSS $4,015,487 NET $130,031 HOMEOWNERS EXEMPTION $70,000 UNSECURED VALUATION GROSS $49,439 NET $3,945,487 NET $49,439 UNSECURED VALUATION GROSS $488,438 GEN LOCAL GOVT 1.000000 NET $488,438 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.102862 * KCCD SRID 2003A 0.009630 TOTAL 1.102862 * 125-022 TEHACHAPI UNIFIED SECURED VALUATION GROSS $52,938 125-026 TEHACHAPI UNIFIED NET $52,938 SECURED VALUATION GROSS $21,745,493 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $392,000 TEH VLY HL CR 04A 0.035246 NET $21,353,493 TEH-CUM ST PYMNT 0.101195 UNSECURED VALUATION GROSS $419,869 KCWA ZN 17 DEBT 0.010638 NET $419,869 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99C 0.026510 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.214695 * TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 125-023 TEHACHAPI UNIFIED TEHACHAPI UNF 99C 0.026510 SECURED VALUATION GROSS $10,736,740 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $231,000 TOTAL 1.214695 * NET $10,505,740 UNSECURED VALUATION GROSS $3,100 NET $3,100 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * PAGE 262

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-027 TEHACHAPI UNIFIED 125-031 TEHACHAPI UNIFIED SECURED VALUATION GROSS $5,983,433 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $105,000 NET $5,878,433 125-032 TEHACHAPI UNIFIED UNSECURED VALUATION GROSS $350,958 SECURED VALUATION GROSS $23,727,590 NET $350,958 HOMEOWNERS EXEMPTION $472,060 GEN LOCAL GOVT 1.000000 NET $23,255,530 TEH VLY HL CR 04A 0.035246 UNSECURED VALUATION GROSS $422,028 TEH-CUM ST PYMNT 0.101195 NET $422,028 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.214695 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 125-029 TEHACHAPI UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $144,550,768 TOTAL 1.214695 * NET $144,550,768 UNSECURED VALUATION GROSS $4,935,369 125-033 TEHACHAPI UNIFIED NET $4,935,369 SECURED VALUATION GROSS $7,846,517 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $70,000 TEH VLY HL CR 04A 0.035246 NET $7,776,517 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-030 TEHACHAPI UNIFIED TOTAL 1.214695 * SECURED VALUATION GROSS $2,949,183 NET $2,949,183 125-034 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $90,668 TEH-CUM ST PYMNT 0.101195 NET $90,668 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.179449 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 125-031 TEHACHAPI UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $391,608,775 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $9,996,000 NET $381,612,775 UNSECURED VALUATION GROSS $4,497,005 NET $4,497,005 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 PAGE 263

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-035 TEHACHAPI UNIFIED 125-038 TEHACHAPI UNIFIED SECURED VALUATION GROSS $8,794,849 TEHACHAPI UNF 99B 0.016225 HOMEOWNERS EXEMPTION $168,000 TEHACHAPI UNF 99C 0.026510 NET $8,626,849 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $82,084 TOTAL 1.214695 * NET $82,084 GEN LOCAL GOVT 1.000000 125-039 TEHACHAPI UNIFIED TEH VLY HL CR 04A 0.035246 SECURED VALUATION GROSS $23,897 TEH-CUM ST PYMNT 0.101195 NET $23,897 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 BV IMP#2 71-A WTR 0.065039 TEHACHAPI UNF 99C 0.026510 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.214695 * TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 125-036 TEHACHAPI UNIFIED TEHACHAPI UNF 99C 0.026510 SECURED VALUATION GROSS $6,733,401 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $140,000 TOTAL 1.279734 * NET $6,593,401 UNSECURED VALUATION GROSS $10,731 125-040 TEHACHAPI UNIFIED NET $10,731 SECURED VALUATION GROSS $2,343,879 GEN LOCAL GOVT 1.000000 NET $2,343,879 TEH VLY HL CR 04A 0.035246 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99A 0.015251 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.214695 * KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 125-037 TEHACHAPI UNIFIED SECURED VALUATION GROSS $208,701 125-042 TEHACHAPI UNIFIED NET $208,701 SECURED VALUATION GROSS $17,030,927 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $252,000 TEH VLY HL CR 04A 0.035246 NET $16,778,927 BV IMP#2 71-A WTR 0.065039 UNSECURED VALUATION GROSS $185,648 TEH-CUM ST PYMNT 0.101195 NET $185,648 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.279734 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 125-038 TEHACHAPI UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $5,229,871 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $56,000 NET $5,173,871 UNSECURED VALUATION GROSS $181,278 NET $181,278 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 PAGE 264

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-043 TEHACHAPI UNIFIED SECURED VALUATION GROSS $99,360 125-047 TEHACHAPI UNIFIED NET $99,360 SECURED VALUATION GROSS $35,252,853 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $567,000 TEH VLY HL CR 04A 0.035246 NET $34,685,853 TEH-CUM ST PYMNT 0.101195 UNSECURED VALUATION GROSS $46,600 KCWA ZN 17 DEBT 0.010638 NET $46,600 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99C 0.026510 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.214695 * TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 125-044 TEHACHAPI UNIFIED TEHACHAPI UNF 99C 0.026510 SECURED VALUATION GROSS $66,343,237 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $1,561,000 TOTAL 1.214695 * NET $64,782,237 UNSECURED VALUATION GROSS $979,529 125-048 TEHACHAPI UNIFIED NET $979,529 SECURED VALUATION GROSS $13,233,467 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $273,000 TEH VLY HL CR 04A 0.035246 NET $12,960,467 BV IMP#2 71-A WTR 0.065039 UNSECURED VALUATION GROSS $23,284 TEH-CUM ST PYMNT 0.101195 NET $23,284 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99A 0.015251 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99B 0.016225 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99C 0.026510 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.279734 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 125-045 TEHACHAPI UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $1,676,023 TOTAL 1.214695 * NET $1,676,023 UNSECURED VALUATION GROSS $108,612 125-051 TEHACHAPI UNIFIED NET $108,612 SECURED VALUATION GROSS $8,212,634 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $42,000 TEH VLY HL CR 04A 0.035246 NET $8,170,634 TEH-CUM ST PYMNT 0.101195 UNSECURED VALUATION GROSS $13,331,086 KCWA ZN 17 DEBT 0.010638 NET $13,331,086 TEHACHAPI UNF 99A 0.015251 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99B 0.016225 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99C 0.026510 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.214695 * TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 125-046 TEHACHAPI UNIFIED TEHACHAPI UNF 99C 0.026510 SECURED VALUATION GROSS $278,359 KCCD SRID 2003A 0.009630 NET $278,359 TOTAL 1.214695 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.214695 * PAGE 265

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-052 TEHACHAPI UNIFIED 125-056 TEHACHAPI UNIFIED SECURED VALUATION GROSS $9,477,052 NET $56,898,476 NET $9,477,052 UNSECURED VALUATION GROSS $138,717 UNSECURED VALUATION GROSS $8,149,538 NET $138,717 NET $8,149,538 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEH VLY HL CR 04A 0.035246 BV IMP#2 71-A WTR 0.065039 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.102862 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-053 TEHACHAPI UNIFIED TOTAL 1.279734 * SECURED VALUATION GROSS $277,759 NET $277,759 125-057 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $145,470,024 TEH VLY HL CR 04A 0.035246 HOMEOWNERS EXEMPTION $2,527,000 TEH-CUM ST PYMNT 0.101195 NET $142,943,024 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $995,071 TEHACHAPI UNF 99A 0.015251 NET $995,071 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 TEH VLY HL CR 04A 0.035246 KCCD SRID 2003A 0.009630 TEH-CUM ST PYMNT 0.101195 TOTAL 1.214695 * KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 125-054 TEHACHAPI UNIFIED TEHACHAPI UNF 99B 0.016225 SECURED VALUATION GROSS $10,307 TEHACHAPI UNF 99C 0.026510 NET $10,307 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.214695 * TEH VLY HL CR 04A 0.035246 TEH-CUM ST PYMNT 0.101195 125-058 TEHACHAPI UNIFIED KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $225,496 TEHACHAPI UNF 99A 0.015251 NET $225,496 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 TEH VLY HL CR 04A 0.035246 KCCD SRID 2003A 0.009630 BV IMP#2 71-A WTR 0.065039 TOTAL 1.214695 * TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 125-055 TEHACHAPI UNIFIED TEHACHAPI UNF 99A 0.015251 SECURED VALUATION GROSS $423,199 TEHACHAPI UNF 99B 0.016225 NET $423,199 TEHACHAPI UNF 99C 0.026510 UNSECURED VALUATION GROSS $4,300 KCCD SRID 2003A 0.009630 NET $4,300 TOTAL 1.279734 * GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 125-059 TEHACHAPI UNIFIED TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BV IMP#2 71-A WTR 0.065039 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-056 TEHACHAPI UNIFIED TOTAL 1.244488 * SECURED VALUATION GROSS $57,773,476 HOMEOWNERS EXEMPTION $875,000 PAGE 266

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-060 TEHACHAPI UNIFIED 125-065 TEHACHAPI UNIFIED SECURED VALUATION GROSS $64,986 TEHACHAPI UNF 99A 0.015251 NET $64,986 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.244488 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-066 TEHACHAPI UNIFIED TOTAL 1.067616 * SECURED VALUATION GROSS $351,065 NET $351,065 125-061 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $809,994 TEH VLY HL CR 04A 0.035246 NET $809,994 TEH-CUM ST PYMNT 0.101195 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 BV IMP#2 71-A WTR 0.065039 TEHACHAPI UNF 99A 0.015251 TEH-CUM ST PYMNT 0.101195 TEHACHAPI UNF 99B 0.016225 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99A 0.015251 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99B 0.016225 TOTAL 1.214695 * TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 125-067 TEHACHAPI UNIFIED TOTAL 1.244488 * UNSECURED VALUATION GROSS $235,780 NET $235,780 125-062 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $63,096 TEH VLY HL CR 04A 0.035246 NET $63,096 BV IMP#2 71-A WTR 0.065039 GEN LOCAL GOVT 1.000000 TEH-CUM ST PYMNT 0.101195 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.279734 * TOTAL 1.179449 * 125-068 TEHACHAPI UNIFIED 125-063 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $29,966,763 TEH VLY HL CR 04A 0.035246 HOMEOWNERS EXEMPTION $476,000 TEH-CUM ST PYMNT 0.101195 NET $29,490,763 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $38,773 TEHACHAPI UNF 99A 0.015251 NET $38,773 TEHACHAPI UNF 99B 0.016225 GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 TEH-CUM ST PYMNT 0.101195 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.214695 * TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 TOTAL 1.179449 * 125-065 TEHACHAPI UNIFIED UNSECURED VALUATION GROSS $11,869 NET $11,869 GEN LOCAL GOVT 1.000000 BV IMP#2 71-A WTR 0.065039 TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 PAGE 267

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 125-069 TEHACHAPI UNIFIED 125-814 MOB HOME EXCL WATER DEBT GEN LOCAL GOVT 1.000000 TEHACHAPI UNF 99C 0.026510 TEH VLY HL CR 04A 0.035246 KCCD SRID 2003A 0.009630 BV IMP#2 71-A WTR 0.065039 TOTAL 1.102862 * TEH-CUM ST PYMNT 0.101195 KCWA ZN 17 DEBT 0.010638 129-000 VINELAND TEHACHAPI UNF 99A 0.015251 SECURED VALUATION GROSS $51,324,479 TEHACHAPI UNF 99B 0.016225 HOMEOWNERS EXEMPTION $203,000 TEHACHAPI UNF 99C 0.026510 NET $51,121,479 KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $6,814,550 TOTAL 1.279734 * HOMEOWNERS EXEMPTION $13,395 NET $6,801,155 125-070 TEHACHAPI UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $70,265 KCWA ZN 17 DEBT 0.010638 NET $70,265 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 TEH VLY HL CR 04A 0.035246 KERN HIGH 1990E 0.003768 TEH-CUM ST PYMNT 0.101195 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99A 0.015251 TOTAL 1.067273 * TEHACHAPI UNF 99B 0.016225 TEHACHAPI UNF 99C 0.026510 129-001 VINELAND KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $7,626,657 TOTAL 1.214695 * HOMEOWNERS EXEMPTION $497,000 NET $7,129,657 125-071 TEHACHAPI OUTSIDE UNSECURED VALUATION GROSS $2,700 SECURED VALUATION GROSS $166,897 NET $2,700 NET $166,897 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 TEH VLY HL CR 04A 0.035246 KCWA ZN 19 DEBT 0.014911 TEH-CUM ST PYMNT 0.101195 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 TEHACHAPI UNF 99A 0.015251 KERN HIGH 2004A 0.010729 TEHACHAPI UNF 99B 0.016225 KCCD SRID 2003A 0.009630 TEHACHAPI UNF 99C 0.026510 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.214695 * 129-002 VINELAND SECURED VALUATION GROSS $187,445 125-072 TEHACHAPI UNIFIED NET $187,445 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 KCWA ZN 17 DEBT 0.010638 TEH-CUM ST PYMNT 0.101195 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 TEHACHAPI UNF 99A 0.015251 KERN HIGH 1990E 0.003768 TEHACHAPI UNF 99B 0.016225 KERN HIGH 2004A 0.010729 TEHACHAPI UNF 99C 0.026510 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.214695 * 125-814 MOB HOME EXCL WATER DEBT SECURED VALUATION GROSS $3,427,457 HOMEOWNERS EXEMPTION $336,000 NET $3,091,457 GEN LOCAL GOVT 1.000000 TEH VLY HL CR 04A 0.035246 TEHACHAPI UNF 99A 0.015251 TEHACHAPI UNF 99B 0.016225 PAGE 268

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 129-003 VINELAND 129-009 VINELAND SECURED VALUATION GROSS $10,390,195 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $678,177 KCWA ZN 19 DEBT 0.014911 NET $9,712,018 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $6,827 KERN HIGH 1990E 0.003768 NET $6,827 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KCWA ZN 17 DEBT 0.010638 TOTAL 1.067273 * KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 129-011 VINELAND KERN HIGH 1990E 0.003768 SECURED VALUATION GROSS $744,499 KERN HIGH 2004A 0.010729 HOMEOWNERS EXEMPTION $49,000 KCCD SRID 2003A 0.009630 NET $695,499 TOTAL 1.067273 * UNSECURED VALUATION GROSS $81,947 NET $81,947 129-005 VINELAND GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $418,583 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $21,000 KCWA ZN 19 DEBT 0.014911 NET $397,583 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.067273 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 129-012 VINELAND KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $196,435 TOTAL 1.067273 * HOMEOWNERS EXEMPTION $7,000 NET $189,435 129-006 VINELAND GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $80,639,885 KCWA ZN 17 DEBT 0.010638 HOMEOWNERS EXEMPTION $28,000 KCWA ZN 19 DEBT 0.014911 NET $80,611,885 KHS REFUNDING 96A 0.017597 UNSECURED VALUATION GROSS $2,459,907 KERN HIGH 1990E 0.003768 NET $2,459,907 KERN HIGH 2004A 0.010729 GEN LOCAL GOVT 1.000000 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.067273 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 129-014 VINELAND KCCD SRID 2003A 0.009630 UNSECURED VALUATION GROSS $15,079 TOTAL 1.041724 * NET $15,079 GEN LOCAL GOVT 1.000000 129-007 VINELAND KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $2,861 KCWA ZN 19 DEBT 0.014911 NET $2,861 KHS REFUNDING 96A 0.017597 GEN LOCAL GOVT 1.000000 KERN HIGH 1990E 0.003768 KCWA ZN 17 DEBT 0.010638 KERN HIGH 2004A 0.010729 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.067273 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 129-009 VINELAND SECURED VALUATION GROSS $677,067 NET $677,067 GEN LOCAL GOVT 1.000000 PAGE 269

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 129-015 VINELAND 129-803 MOB HOME EXCL WTR DEBT SECURED VALUATION GROSS $7,219,482 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $336,000 TOTAL 1.041724 * NET $6,883,482 UNSECURED VALUATION GROSS $59,046 129-809 MOB HOME EXCL WATER DEBT NET $59,046 SECURED VALUATION GROSS $214,412 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $27,678 KCWA ZN 17 DEBT 0.010638 NET $186,734 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.041724 * 129-018 VINELAND 130-001 WASCO SECURED VALUATION GROSS $28,029,031 SECURED VALUATION GROSS $14,632,129 HOMEOWNERS EXEMPTION $7,000 NET $14,632,129 NET $28,022,031 UNSECURED VALUATION GROSS $1,143,964 UNSECURED VALUATION GROSS $649,543 NET $1,143,964 NET $649,543 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 WASCO UN 2001A 0.034858 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.070037 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 130-002 WASCO TOTAL 1.067273 * SECURED VALUATION GROSS $36,781,467 NET $36,781,467 129-019 VINELAND UNSECURED VALUATION GROSS $959,815 GEN LOCAL GOVT 1.000000 NET $959,815 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 WASCO UN 2001A 0.034858 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.044488 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 130-004 WASCO TOTAL 1.067273 * SECURED VALUATION GROSS $33,399,626 HOMEOWNERS EXEMPTION $7,000 129-020 VINELAND NET $33,392,626 SECURED VALUATION GROSS $388,020 UNSECURED VALUATION GROSS $281,762 NET $388,020 NET $281,762 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 WASCO UN 2001A 0.034858 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 KHS REFUNDING 96A 0.017597 TOTAL 1.044488 * KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 129-803 MOB HOME EXCL WTR DEBT GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 PAGE 270

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 130-005 WASCO 130-010 WASCO SECURED VALUATION GROSS $9,068,237 SECURED VALUATION GROSS $107,881 HOMEOWNERS EXEMPTION $21,000 NET $107,881 NET $9,047,237 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $2,751 KCWA ZN 17 DEBT 0.010638 NET $2,751 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.070037 * TOTAL 1.044488 * 130-011 WASCO 130-006 WASCO SECURED VALUATION GROSS $6,623,631 SECURED VALUATION GROSS $41,329,388 HOMEOWNERS EXEMPTION $14,000 HOMEOWNERS EXEMPTION $14,000 NET $6,609,631 NET $41,315,388 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $3,276,252 KCWA ZN 17 DEBT 0.010638 NET $3,276,252 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.070037 * WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 130-012 WASCO TOTAL 1.070037 * SECURED VALUATION GROSS $62,123,272 HOMEOWNERS EXEMPTION $271,000 130-007 WASCO NET $61,852,272 SECURED VALUATION GROSS $3,711,892 UNSECURED VALUATION GROSS $9,010,466 NET $3,711,892 NET $9,010,466 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 WASCO UN 2001A 0.034858 KCWA ZN 19 DEBT 0.014911 KCCD SRID 2003A 0.009630 WASCO UN 2001A 0.034858 TOTAL 1.044488 * KCCD SRID 2003A 0.009630 LAND ONLY TOTAL 1.070037 * SHAFTER-WASCO IRR 0.312500 TOTAL 0.312500 * 130-008 WASCO SECURED VALUATION GROSS $659,642 130-014 WASCO NET $659,642 SECURED VALUATION GROSS $18,215,042 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $7,000 KCWA ZN 17 DEBT 0.010638 NET $18,208,042 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $1,817,377 WASCO UN 2001A 0.034858 NET $1,817,377 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.070037 * WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 130-009 WASCO TOTAL 1.044488 * SECURED VALUATION GROSS $4,664,931 LAND ONLY HOMEOWNERS EXEMPTION $28,000 SHAFTER-WASCO IRR 0.312500 NET $4,636,931 TOTAL 0.312500 * UNSECURED VALUATION GROSS $55,352 NET $55,352 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 TOTAL 1.070037 * PAGE 271

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 130-016 WASCO 130-022 WASCO SECURED VALUATION GROSS $7,472,783 SECURED VALUATION GROSS $565,221 HOMEOWNERS EXEMPTION $28,000 NET $565,221 NET $7,444,783 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $1,119,259 KCWA ZN 17 DEBT 0.010638 NET $1,119,259 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.070037 * WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 130-023 WASCO TOTAL 1.070037 * SECURED VALUATION GROSS $1,834,771 NET $1,834,771 130-017 WASCO GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $10,871,964 WASCO UN 2001A 0.034858 NET $10,871,964 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.044488 * WASCO UN 2001A 0.034858 LAND ONLY KCCD SRID 2003A 0.009630 SHAFTER-WASCO IRR 0.312500 TOTAL 1.044488 * TOTAL 0.312500 * 130-018 WASCO 134-002 MARICOPA UNIFIED SECURED VALUATION GROSS $449,490 SECURED VALUATION GROSS $12,271,566 HOMEOWNERS EXEMPTION $7,000 HOMEOWNERS EXEMPTION $14,000 NET $442,490 NET $12,257,566 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $157,165 WASCO UN 2001A 0.034858 NET $157,165 KCCD SRID 2003A 0.009630 GEN LOCAL GOVT 1.000000 TOTAL 1.044488 * MARICOPA 2005A 0.063862 LAND ONLY WKERN COM COL 04A 0.015556 SHAFTER-WASCO IRR 0.312500 TOTAL 1.079418 * TOTAL 0.312500 * 134-003 MARICOPA UNIFIED 130-020 WASCO SECURED VALUATION GROSS $775,611 SECURED VALUATION GROSS $7,495,585 NET $775,611 HOMEOWNERS EXEMPTION $14,000 GEN LOCAL GOVT 1.000000 NET $7,481,585 MARICOPA 2005A 0.063862 UNSECURED VALUATION GROSS $120,552 WKERN COM COL 04A 0.015556 NET $120,552 TOTAL 1.079418 * GEN LOCAL GOVT 1.000000 WASCO UN 2001A 0.034858 134-004 MARICOPA UNIFIED KCCD SRID 2003A 0.009630 SECURED VALUATION GROSS $253,848,186 TOTAL 1.044488 * HOMEOWNERS EXEMPTION $196,000 NET $253,652,186 130-021 WASCO UNSECURED VALUATION GROSS $3,476,422 SECURED VALUATION GROSS $21,120,762 NET $3,476,422 NET $21,120,762 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $564,310 KCWA ZN 17 DEBT 0.010638 NET $564,310 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 MARICOPA 2005A 0.063862 KCWA ZN 17 DEBT 0.010638 WKERN COM COL 04A 0.015556 KCWA ZN 19 DEBT 0.014911 TOTAL 1.094086 * WASCO UN 2001A 0.034858 KCCD SRID 2003A 0.009630 TOTAL 1.070037 * PAGE 272

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 134-005 MARICOPA UNIFIED SECURED VALUATION GROSS $13,069,825 134-010 MARICOPA UNIFIED NET $13,069,825 SECURED VALUATION GROSS $12,916,462 UNSECURED VALUATION GROSS $50,618 NET $12,916,462 NET $50,618 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 MARICOPA 2005A 0.063862 KCWA ZN 19 DEBT 0.014911 WKERN COM COL 04A 0.015556 MARICOPA 2005A 0.063862 TOTAL 1.079418 * WKERN COM COL 04A 0.015556 TOTAL 1.104967 * 134-006 MARICOPA UNIFIED SECURED VALUATION GROSS $74,673,132 134-012 MARICOPA UNIFIED HOMEOWNERS EXEMPTION $21,000 SECURED VALUATION GROSS $3,610,174 NET $74,652,132 NET $3,610,174 UNSECURED VALUATION GROSS $15,864,590 GEN LOCAL GOVT 1.000000 NET $15,864,590 MARICOPA 2005A 0.063862 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.079418 * KCWA ZN 19 DEBT 0.014911 MARICOPA 2005A 0.063862 134-013 MARICOPA UNIFIED WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $21,819 TOTAL 1.104967 * NET $21,819 GEN LOCAL GOVT 1.000000 134-007 MARICOPA UNIFIED KCWA ZN 17 DEBT 0.010638 SECURED VALUATION GROSS $1,992,967 KCWA ZN 18 DEBT 0.004030 NET $1,992,967 MARICOPA 2005A 0.063862 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.094086 * KCWA ZN 18 DEBT 0.004030 MARICOPA 2005A 0.063862 134-014 MARICOPA UNIFIED WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $36,594,855 TOTAL 1.094086 * HOMEOWNERS EXEMPTION $574,000 NET $36,020,855 134-008 MARICOPA UNIFIED UNSECURED VALUATION GROSS $6,127 SECURED VALUATION GROSS $5,710,044 NET $6,127 HOMEOWNERS EXEMPTION $7,000 GEN LOCAL GOVT 1.000000 NET $5,703,044 MARICOPA 2005A 0.063862 UNSECURED VALUATION GROSS $784,440 WKERN COM COL 04A 0.015556 NET $784,440 TOTAL 1.079418 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 134-015 MARICOPA UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $5,921 MARICOPA 2005A 0.063862 NET $5,921 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.104967 * MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 134-009 MARICOPA UNIFIED TOTAL 1.079418 * SECURED VALUATION GROSS $2,650,309 NET $2,650,309 UNSECURED VALUATION GROSS $375,824 NET $375,824 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 TOTAL 1.094086 * PAGE 273

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 134-016 MARICOPA UNIFIED SECURED VALUATION GROSS $134,316 134-023 MARICOPA UNIFIED NET $134,316 SECURED VALUATION GROSS $434,005 UNSECURED VALUATION GROSS $4,499 NET $434,005 NET $4,499 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 MARICOPA 2005A 0.063862 KCWA ZN 19 DEBT 0.014911 WKERN COM COL 04A 0.015556 MARICOPA 2005A 0.063862 TOTAL 1.079418 * WKERN COM COL 04A 0.015556 TOTAL 1.104967 * 134-017 MARICOPA UNIFIED SECURED VALUATION GROSS $33,911 134-024 MARICOPA UNIFIED NET $33,911 SECURED VALUATION GROSS $14,338,414 GEN LOCAL GOVT 1.000000 NET $14,338,414 KCWA ZN 17 DEBT 0.010638 UNSECURED VALUATION GROSS $12,160 KCWA ZN 18 DEBT 0.004030 NET $12,160 MARICOPA 2005A 0.063862 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 MARICOPA 2005A 0.063862 TOTAL 1.094086 * WKERN COM COL 04A 0.015556 TOTAL 1.079418 * 134-018 MARICOPA UNIFIED SECURED VALUATION GROSS $219,648 134-025 MARICOPA UNIFIED NET $219,648 SECURED VALUATION GROSS $9,270,340 GEN LOCAL GOVT 1.000000 NET $9,270,340 MARICOPA 2005A 0.063862 UNSECURED VALUATION GROSS $10,595 WKERN COM COL 04A 0.015556 NET $10,595 TOTAL 1.079418 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 134-019 MARICOPA UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $664,336 MARICOPA 2005A 0.063862 NET $664,336 WKERN COM COL 04A 0.015556 GEN LOCAL GOVT 1.000000 TOTAL 1.104967 * KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 134-026 MARICOPA UNIFIED MARICOPA 2005A 0.063862 GEN LOCAL GOVT 1.000000 WKERN COM COL 04A 0.015556 KCWA ZN 17 DEBT 0.010638 TOTAL 1.094086 * KCWA ZN 19 DEBT 0.014911 MARICOPA 2005A 0.063862 134-021 MARICOPA UNIFIED WKERN COM COL 04A 0.015556 SECURED VALUATION GROSS $672,268 TOTAL 1.104967 * NET $672,268 GEN LOCAL GOVT 1.000000 134-027 MARICOPA UNIFIED MARICOPA 2005A 0.063862 SECURED VALUATION GROSS $102,155 WKERN COM COL 04A 0.015556 NET $102,155 TOTAL 1.079418 * GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 134-022 MARICOPA UNIFIED KCWA ZN 19 DEBT 0.014911 SECURED VALUATION GROSS $18,445,242 MARICOPA 2005A 0.063862 NET $18,445,242 WKERN COM COL 04A 0.015556 UNSECURED VALUATION GROSS $32,882 TOTAL 1.104967 * NET $32,882 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 MARICOPA 2005A 0.063862 WKERN COM COL 04A 0.015556 TOTAL 1.104967 * PAGE 274

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 134-028 MARICOPA UNIFIED 135-003 LAKESIDE UNION SECURED VALUATION GROSS $20,237,564 SECURED VALUATION GROSS $149,094 NET $20,237,564 NET $149,094 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 18 DEBT 0.004030 MARICOPA 2005A 0.063862 KHS REFUNDING 96A 0.017597 WKERN COM COL 04A 0.015556 KERN HIGH 1990E 0.003768 TOTAL 1.104967 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 134-029 MARICOPA UNIFIED TOTAL 1.056392 * SECURED VALUATION GROSS $8,410 NET $8,410 135-004 LAKESIDE UNION GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $20,077,822 MARICOPA 2005A 0.063862 HOMEOWNERS EXEMPTION $7,000 WKERN COM COL 04A 0.015556 NET $20,070,822 TOTAL 1.079418 * UNSECURED VALUATION GROSS $2,184,619 NET $2,184,619 134-030 MARICOPA UNIFIED GEN LOCAL GOVT 1.000000 SECURED VALUATION GROSS $1,319,763 KCWA ZN 17 DEBT 0.010638 NET $1,319,763 KCWA ZN 19 DEBT 0.014911 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 MARICOPA 2005A 0.063862 KCCD SRID 2003A 0.009630 WKERN COM COL 04A 0.015556 TOTAL 1.067273 * TOTAL 1.104967 * 135-005 LAKESIDE UNION 135-001 LAKESIDE UNION SECURED VALUATION GROSS $2,517,078 SECURED VALUATION GROSS $7,458,454 NET $2,517,078 NET $7,458,454 UNSECURED VALUATION GROSS $31,525 UNSECURED VALUATION GROSS $233,155 NET $31,525 NET $233,155 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.067273 * 135-006 LAKESIDE UNION 135-002 LAKESIDE UNION SECURED VALUATION GROSS $9,472,101 SECURED VALUATION GROSS $245,488 HOMEOWNERS EXEMPTION $7,000 NET $245,488 NET $9,465,101 UNSECURED VALUATION GROSS $26,400 UNSECURED VALUATION GROSS $35,071 NET $26,400 NET $35,071 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.067273 * PAGE 275

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 135-007 LAKESIDE UNION 135-011 LAKESIDE UNION SECURED VALUATION GROSS $17,770,717 NET $1,438,689 NET $17,770,717 UNSECURED VALUATION GROSS $11,959 UNSECURED VALUATION GROSS $955,418 NET $11,959 NET $955,418 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.056392 * TOTAL 1.067273 * 135-012 LAKESIDE UNION 135-008 LAKESIDE UNION SECURED VALUATION GROSS $98,817,419 SECURED VALUATION GROSS $32,728,680 HOMEOWNERS EXEMPTION $1,106,000 NET $32,728,680 NET $97,711,419 UNSECURED VALUATION GROSS $3,637,739 UNSECURED VALUATION GROSS $7,162,279 NET $3,637,739 NET $7,162,279 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * TOTAL 1.067273 * 135-009 LAKESIDE UNION 135-013 LAKESIDE UNION SECURED VALUATION GROSS $22,346 UNSECURED VALUATION GROSS $106,074 NET $22,346 NET $106,074 GEN LOCAL GOVT 1.000000 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 KCCD SRID 2003A 0.009630 TOTAL 1.056392 * TOTAL 1.067273 * 135-010 LAKESIDE UNION 135-014 LAKESIDE UNION SECURED VALUATION GROSS $166,974,769 SECURED VALUATION GROSS $286 HOMEOWNERS EXEMPTION $28,000 NET $286 NET $166,946,769 GEN LOCAL GOVT 1.000000 UNSECURED VALUATION GROSS $10,322,572 KCWA ZN 17 DEBT 0.010638 NET $10,322,572 KCWA ZN 18 DEBT 0.004030 GEN LOCAL GOVT 1.000000 KHS REFUNDING 96A 0.017597 KCWA ZN 17 DEBT 0.010638 KERN HIGH 1990E 0.003768 KCWA ZN 19 DEBT 0.014911 KERN HIGH 2004A 0.010729 KHS REFUNDING 96A 0.017597 KCCD SRID 2003A 0.009630 KERN HIGH 1990E 0.003768 TOTAL 1.056392 * KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 135-011 LAKESIDE UNION SECURED VALUATION GROSS $1,438,689 PAGE 276

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 135-015 LAKESIDE UNION 135-019 LAKESIDE UNION SECURED VALUATION GROSS $32,319 SECURED VALUATION GROSS $1,166 NET $32,319 NET $1,166 UNSECURED VALUATION GROSS $368,044 GEN LOCAL GOVT 1.000000 NET $368,044 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 19 DEBT 0.014911 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 18 DEBT 0.004030 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.067273 * KCCD SRID 2003A 0.009630 TOTAL 1.056392 * 135-020 LAKESIDE UNION SECURED VALUATION GROSS $662,843 135-016 LAKESIDE UNION NET $662,843 SECURED VALUATION GROSS $1,668,046 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $77,000 KCWA ZN 17 DEBT 0.010638 NET $1,591,046 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $4,400 KHS REFUNDING 96A 0.017597 NET $4,400 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 135-021 LAKESIDE UNION KERN HIGH 2004A 0.010729 SECURED VALUATION GROSS $3,405,401 KCCD SRID 2003A 0.009630 HOMEOWNERS EXEMPTION $35,000 TOTAL 1.067273 * NET $3,370,401 UNSECURED VALUATION GROSS $3,722 135-017 LAKESIDE UNION NET $3,722 SECURED VALUATION GROSS $673,500 GEN LOCAL GOVT 1.000000 NET $673,500 KCWA ZN 17 DEBT 0.010638 GEN LOCAL GOVT 1.000000 KCWA ZN 18 DEBT 0.004030 KCWA ZN 17 DEBT 0.010638 KHS REFUNDING 96A 0.017597 KCWA ZN 19 DEBT 0.014911 KERN HIGH 1990E 0.003768 KHS REFUNDING 96A 0.017597 KERN HIGH 2004A 0.010729 KERN HIGH 1990E 0.003768 KCCD SRID 2003A 0.009630 KERN HIGH 2004A 0.010729 TOTAL 1.056392 * KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 135-023 LAKESIDE UNION SECURED VALUATION GROSS $316,693 135-018 LAKESIDE UNION NET $316,693 SECURED VALUATION GROSS $43,336,078 GEN LOCAL GOVT 1.000000 HOMEOWNERS EXEMPTION $14,000 KCWA ZN 17 DEBT 0.010638 NET $43,322,078 KCWA ZN 19 DEBT 0.014911 UNSECURED VALUATION GROSS $408,608 KHS REFUNDING 96A 0.017597 NET $408,608 KERN HIGH 1990E 0.003768 GEN LOCAL GOVT 1.000000 KERN HIGH 2004A 0.010729 KCWA ZN 17 DEBT 0.010638 KCCD SRID 2003A 0.009630 KCWA ZN 19 DEBT 0.014911 TOTAL 1.067273 * KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * PAGE 277

COUNTY OF KERN TAX RATES BY AREA CODE BILLING YEAR 2005-2006 AREA CODE RATE AREA CODE RATE 135-024 LAKESIDE UNION SECURED VALUATION GROSS $257,859 NET $257,859 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 135-025 LAKESIDE UNION SECURED VALUATION GROSS $641,292 NET $641,292 UNSECURED VALUATION GROSS $26,244,851 NET $26,244,851 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 19 DEBT 0.014911 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.067273 * 135-026 LAKESIDE UNION SECURED VALUATION GROSS $3,964 NET $3,964 GEN LOCAL GOVT 1.000000 KCWA ZN 17 DEBT 0.010638 KCWA ZN 18 DEBT 0.004030 KHS REFUNDING 96A 0.017597 KERN HIGH 1990E 0.003768 KERN HIGH 2004A 0.010729 KCCD SRID 2003A 0.009630 TOTAL 1.056392 * PAGE 278

ASSESSED VALUE TOTALNET OF AIRCRAFT AIRCRAFT ASSESSED VALUE

Real Estate (Inside) $ 4,659,385,088 $ $ 4,659,385,088Real Estate (Outside) 14,865,383,753 14,865,383,753Improvements (Inside) 13,903,810,202 13,903,810,202Improvements (Outside) 13,334,712,673 13,334,712,673Personal Property (Inside) 808,244,439 18,397,450 826,641,889Personal Property (Outside) 1,105,490,373 71,811,980 1,177,302,353 TOTAL COUNTY ASSESSMENT 48,677,026,528 90,209,430 48,767,235,958 Less: Non-Subvented Exemptions 1,097,444,553 1,097,444,553 GROSS COUNTY ASSESSMENTS 47,579,581,975 90,209,430 47,669,791,405 Less: Homeowners' Exemption 722,479,013 722,479,013 NET COUNTY ASSESSMENT (Taxable Val.) 46,857,102,962 90,209,430 46,947,312,392

Assessed by State Board of Equalization

Unitary & Oper. Non-Unitary (Countywide) -Real Estate 72,403,640 72,403,640 -Improvements 1,165,832,593 1,165,832,593 -Personal Prop. 204,046,340 204,046,340Real Estate (Inside) 15,453,980 15,453,980Real Estate (Outside) 87,674,465 87,674,465Improvements (Inside) 5,419,613 5,419,613Improvements (Outside) 1,421,711,211 1,421,711,211Personal Property (Inside) 2,379,788 2,379,788Personal Property (Outside) 155,303,566 155,303,566 TOTAL PUBLIC UTILITIES 3,130,225,196 3,130,225,196GROSS VALUE INCLUDING UTILITIES 50,709,807,171 90,209,430 50,800,016,601 (Includes Redevelopment Agency) Less: Homeowners' Exemption 722,479,013 722,479,013TAXABLE VALUE $ 49,987,328,158 $ 90,209,430 $ 50,077,537,588

State AssessedCountywide

INSIDE OUTSIDE Unitary & Oper.CITIES CITIES Non-Unitary TOTAL

GROSS VALUE $ 18,535,039,899 $ 30,822,694,129 $ 1,442,282,573 $ 50,800,016,601 Less: H.O. Exmpt. 426,523,868 295,955,145 722,479,013Taxable Value $ 18,108,516,031 $ 30,526,738,984 $ 1,442,282,573 $ 50,077,537,588

TOTAL ASSESSED VALUATION OF KERN COUNTY2004-2005

Assessed by County Assessor

Page 279

ASSESSED VALUE TOTALNET OF AIRCRAFT AIRCRAFT ASSESSED VALUE

Real Estate (Inside) $ 5,496,492,794 $ $ 5,496,492,794Real Estate (Outside) 18,085,498,322 18,085,498,322Improvements (Inside) 16,256,101,325 16,256,101,325Improvements (Outside) 14,736,025,783 14,736,025,783Personal Property (Inside) 790,246,720 17,935,360 808,182,080Personal Property (Outside) 1,160,996,516 77,125,430 1,238,121,946 TOTAL COUNTY ASSESSMENT 56,525,361,460 95,060,790 56,620,422,250 Less: Non-Subvented Exemptions 1,179,381,014 1,179,381,014 GROSS COUNTY ASSESSMENTS 55,345,980,446 95,060,790 55,441,041,236 Less: Homeowners' Exemption 731,138,079 731,138,079 NET COUNTY ASSESSMENT (Taxable Val.) 54,614,842,367 95,060,790 54,709,903,157

Assessed by State Board of Equalization

Unitary & Oper. Non-Unitary (Countywide) -Real Estate 79,518,315 79,518,315 -Improvements 1,198,780,203 1,198,780,203 -Personal Prop. 206,853,390 206,853,390Real Estate (Inside) 16,586,602 16,586,602Real Estate (Outside) 76,079,130 76,079,130Improvements (Inside) 5,340,278 5,340,278Improvements (Outside) 1,508,363,137 1,508,363,137Personal Property (Inside) 2,379,707 2,379,707Personal Property (Outside) 6,570,510 6,570,510 TOTAL PUBLIC UTILITIES 3,100,471,272 3,100,471,272GROSS VALUE INCLUDING UTILITIES 58,446,451,718 95,060,790 58,541,512,508 (Includes Redevelopment Agency) Less: Homeowners' Exemption 731,138,079 731,138,079TAXABLE VALUE $ 57,715,313,639 $ 95,060,790 $ 57,810,374,429

State AssessedCountywide

INSIDE OUTSIDE Unitary & Oper.CITIES CITIES Non-Unitary TOTAL

GROSS VALUE $ 21,640,126,936 $ 35,416,233,664 $ 1,485,151,908 $ 58,541,512,508 Less: H.O. Exmpt. 435,307,566 295,830,513 731,138,079Taxable Value $ 21,204,819,370 $ 35,120,403,151 $ 1,485,151,908 $ 57,810,374,429

Assessed by County Assessor

TOTAL ASSESSED VALUATION OF KERN COUNTY2005-2006

Page 280

ASSESSED VALUATION OF SCHOOLS AND OTHER SPECIAL DISTRICTS2005-2006

HIGH SCHOOL DISTRICTS

DELANO JOINT UNION HIGH SCHOOL Refunding 03A .096834

Secured Unsecured Total

Delano Union $ 1,071,110,945 24,107,174 $ 1,095,218,119Pond Union 123,807,063 12,886,318 136,693,381

Total in Kern County 1,194,918,008 36,993,492 1,231,911,500 Total in Tulare County 520,568,414 19,928,913 540,497,327

Total Value-Delano Joint Unified High School $ 1,715,486,422 $ 56,922,405 $ 1,772,408,827

KERN COUNTY UNION HIGH SCHOOL Refunding 96A 0.017597 Bond 90E .003768 Bond 2004A .010729

Arvin $ 824,029,465 $ 23,022,328 $ 847,051,793Bakersfield 5,898,964,989 256,002,892 6,154,967,881Beardsley 1,000,883,776 180,999,673 1,181,883,449Blake 20,058,027 310,482 20,368,509Buttonwillow 3,133,433,420 30,432,969 3,163,866,389Caliente 105,150,391 538,435 105,688,826DiGiorgio 103,992,901 5,268,507 109,261,408Edison 293,312,088 17,457,313 310,769,401Fairfax 485,023,150 9,014,526 494,037,676Fruitvale 1,657,741,399 157,558,903 1,815,300,302General Shafter 324,992,530 61,242,922 386,235,452Greenfield 1,365,775,332 46,679,861 1,412,455,193Kernville 673,359,545 24,622,220 697,981,765Lakeside 732,767,788 52,447,674 785,215,462Lamont 312,080,544 8,453,235 320,533,779Linns Valley - Poso Flat 41,133,262 1,732,892 42,866,154Lost Hills-Annette Division (1988-01, 1988-05, 1988-20, 1988-21) 19,481,890 688,209 20,170,099Norris 1,430,231,427 23,666,842 1,453,898,269Panama - Buena Vista 6,773,847,148 198,871,074 6,972,718,222Richland 669,852,537 44,826,693 714,679,230Rio Bravo-Greeley 573,805,848 104,904,109 678,709,957Rosedale 2,679,446,329 27,935,087 2,707,381,416South Fork 144,765,638 994,954 145,760,592Standard 3,005,891,798 30,616,699 3,036,508,497Vineland 188,067,594 10,089,599 198,157,193

Total Value-Kern County Union High School $ 32,458,088,816 $ 1,318,378,098 $ 33,776,466,914 Total Value-Tulare County (Linns Valley - Poso Flat) 34,152,571 238,461 34,391,032

Total Value-Kern County Union High School 32,492,241,387 1,318,616,559 33,810,857,946

TAFT UNION HIGH SCHOOLSecured Unsecured Total

Belridge $ 3,744,593,845 $ 3,454,159 $ 3,748,048,004Elk Hills 1,400,156,120 8,758,944 1,408,915,064McKittrick 2,097,319,059 2,030,215 2,099,349,274Midway 1,751,479,418 21,656,460 1,773,135,878Taft 1,443,075,687 42,855,090 1,485,930,777

Total Value-Taft Union High School $ 10,436,624,129 $ 78,754,868 $ 10,515,378,997

Page 281

HIGH SCHOOL DISTRICTS (Continued)

WASCO UNION HIGH SCHOOLSecured Unsecured Total

Lost Hills (except 1988-01,1988-05,1988-20,& 1988-21; Ann.Div.) $ 1,419,920,393 $ 30,208,575 $ 1,450,128,968Maple 78,630,873 7,852,951 86,483,824Semitropic 83,523,801 2,403,262 85,927,063Wasco Union 586,629,031 31,401,939 618,030,970

Total Value-Wasco Union High School $ 2,168,704,098 $ 71,866,727 $ 2,240,570,825

ANTELOPE VALLEY HIGH SCHOOL Bond#2002A .010072 Bond#2002B .011951 Bond#2005A .000641Bond#2004A .016329

Secured Unsecured TotalGorman Total in Kern County $ 1,861,122 $ 0 $ 1,861,122 Total in Los Angeles 52,076,985 3,936,466 56,013,451

Total Value-Gorman 53,938,107 3,936,466 57,874,573 Total Other Elementary - Los Angeles 20,177,009,731 567,865,195 20,744,874,926

Total Value-Antelope Valley High School $ 20,230,947,838 $ 571,801,661 $ 20,802,749,499

UNIFIED SCHOOL DISTRICTS

EL TEJON UNIFIED SCHOOL Secured Unsecured Total

El Tejon Unified $ 667,307,301 $ 5,296,506 $ 672,603,807

MARICOPA UNIFIED SCHOOL

Maricopa Unified 504,044,519 23,365,669 527,410,188

McFARLAND UNIFIED SCHOOL

McFarland Unified 612,028,516 22,633,312 634,661,828

MOJAVE UNIFIED SCHOOL

Mojave Unified 735,360,705 293,507,077 1,028,867,782

MUROC UNIFIED SCHOOL

Muroc Unified Total in Kern County 446,816,983 8,306,720 455,123,703 Total in San Bernardino County 40,434,944 18,775,694 59,210,638

Total Value-Muroc Unified School $ 487,251,927 $ 27,082,414 $ 514,334,341

SIERRA SANDS UNIFIED SCHOOL

Sierra Sands Unified Total in Kern County 744,589,760 41,994,203 786,583,963 Total in San Bernardino County 8,562,253 66,249 8,628,502

Total Value-Sierra Sands Unified School $ 753,152,013 $ 42,060,452 $ 795,212,465

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UNIFIED SCHOOL DISTRICTS (continued)

SOUTHERN KERN UNIFIED SCHOOL

Southern Kern Unified 786,002,565 14,739,927 800,742,492

TEHACHAPI UNIFIED SCHOOL

Tehachapi Unified 2,124,716,799 192,436,294 2,317,153,093

KERN COMMUNITY COLLEGE

Bond Rate Valuation

Arvin (Refund 1989/1996) 0.040503 847,051,793Arvin School 1996 0.012019Arvin Sch Bnd 04A 0.032001Arvin SCH BND 89A 0.010514Bakersfield City (Refund 1989 C & D) 0.016781 6,154,967,881Bakersfield City Refunding 2001 (Refund 93) 0.024833Beardsley 2000A 0.019812 1,181,883,449Beardsley 2000B 0.020800Belridge 3,748,048,004Blake 20,368,509Buttonwillow 2003A 0.009325 3,163,866,389Caliente 105,688,826Delano (Refunding 1992-A) 0.033665 1,095,218,119Delano Union 2000A 0.020016Delano Union 2000B 0.020028Delano Union -2000C 0.019333Delano GOB 2000D 0.024018Delano GOB 2000e 0.056415DiGiorgio 109,261,408Edison GOB 2004A 0.052100 310,769,401El Tejon 672,603,807Elk Hills GOB 04A 0.011591Elk Hills GOB 05A 0.014114Fairfax 04A 0.003106 494,037,676Fairfax Sch 2000A 0.023978Fairfax Sch 2002A 0.013176Fruitvale School Bond (Combined) 0.048961 1,815,300,302General Shafter 386,235,452Greenfield (Refund 1990A) 0.023530 1,412,455,193Greenfield (Refund19 90B) 0.017859Greenfield 1990C 0.006644Greenfield 2002A 0.008552Greenfield 2002B 0.008408KCCD Srid 2003A 0.009630Kernville GOB 04A 0.024422 697,981,765Lakeside 785,215,462Lamont Bond 1999A 0.056686 320,533,779Linns Valley-Poso Flat 0.025368 42,866,154Lost Hills Union 1991A 0.013162 1,470,299,067Lost Hills Un 1991B 0.000000Lost Hills Un 1991B Refunding 0.014293Maple 86,483,824McFarland Unified (Refund 1994) 0.066471 $ 634,661,828Mcfarland UNF 04A 0.047002Midway GOB 04A 0.019900Mojave SFID 2002 0.066608 1,028,867,782

Page 283

COMMUNITY COLLEGES (Continued)

KERN COMMUNITY COLLEGEBond Rate Valuation

Mojave SFID 2003 0.019124Mojave SFID 2004 0.004223Muroc Unified* 455,123,703Norris 1987B 0.012100 1,453,898,269Norris 1987D 0.008729Panama - Buena Vista Sch 1987-B 0.013209 6,972,718,222Panama - Buena Vista School 1987-C 0.000000Panama - Buena Vista School 1987-C Refunding 0.011771Pond 136,693,381Richland 2002A 0.035431 714,679,230Richland 2004A 0.010818Rio Bravo-Greeley (Refund 1996A) 0.021137 678,709,957Rio Bravo-Greeley 1994 B 0.016644Rosedale Bond 1988-E Refunding B, C & D 0.012939 2,707,381,416Semitropic 85,927,063Sierra Sands Unified* 786,583,963South Fork 0.048527 145,760,592South Kern 0.037584South Kern 2004A 0.010791Standard 3,036,508,497Taft 2001A Bond 0.034506Taft 2005A Bond 0.014432Tehachapi Unified 1999A 0.015251 2,317,153,093Tehachapi Unified 1999B 0.016225Tehachapi Unified 1999C 0.026510Vineland 198,157,193Wasco 2001A 0.034858 618,030,970Wkern Com Col 04A 0.015556

Total Value- Kern County $ 46,891,991,419

Kern Community College District has value in the following counties, which is not included in the above total:San Bernardino County* $ 199,377,859Tulare County** 4,040,472,787Inyo County 2,987,013,312Mono County 2,746,187,115

Total Value - Other Counties $ 9,973,051,073

Total Value - Kern Community College District $ 56,865,042,492

* Includes value for Sierra Sands School District of $8,628,502 and Muroc School District of $59,210,638** Includes value for Delano High School of $540,497,327

Page 284

COMMUNITY COLLEGES (Continued)

Bond Rate Valuation

WEST KERN COMMUNITY COLLEGE Bond 04A .015556

Elk Hills $ 1,408,915,064Maricopa Unified 0.063862 527,410,188McKittrick 2,099,349,274Midway 1,773,135,878Taft 1,485,930,777

Total Value-West Kern Community College $ 7,294,741,181

ANTELOPE VALLEY COMMUNITY COLLEGEBond Rate Valuation

Kern 0.016329 $ 787,863,687Los Angeles 0.016329 22,300,040,154

*Total Value-Antelope Valley Community College $ 23,087,903,841

SPECIAL SCHOOLS

All elementary and unified school districts are under the jurisdictionof the County Superintendent of Schools and County Board of Education

Secured Unsecured Valuation

Total in Kern County $ 52,881,063,321 $ 2,108,272,893 $ 54,989,336,214 Total in San Bernardino County 48,997,197 18,841,943 67,839,140 Total in Tulare County 554,720,985 20,167,374 574,888,359

Total Value-Schools $ 53,484,781,503 $ 2,147,282,210 $ 55,632,063,713

Page 285

COMMUNITY SERVICE DISTRICTS

TotalSecured Unsecured Valuation

* Bear Valley $ $ 526,488,407 $ 3,036,223 $ 529,524,630 Bear Valley - Improvement #2 0.065039 526,488,407 3,036,223 529,524,630 Bear Valley - standby water 40.28 /ParcelBear Valley - water bond 526,262,911 2,800,443 529,063,354 Bear Valley - assessment 95-1 34.02 /Sgl fmly res 66,343,237 979,529 67,322,766 Bear Valley - deliquent waterBear Valley - deliquent sewerBear Valley - deliquent refuseBear Valley - standby sewer 59.96 /ParcelBear Valley - police and safety services 80.00 /Per LotBear Valley - roads 340.00 /ParcelBear Valley Weed Abatement as scheduled

* Boron 28,799,666 1,102,634 29,902,300 Boron - standby water 10.00 /Acreage

* Desert Lake 13,471,872 104,053 13,575,925 * East Niles Community Service 1,055,518,523 20,801,619 1,076,320,142

East Niles - Bond #1 959,431,452 14,964,536 974,395,988 East Niles - District #3: waterEast Niles - District #4: water/sewerEast Niles - District #6: water/sewerEast Niles - District #7: waterEast Niles - AD # 8 as scheduledEast Niles - sewer plants 124.00 /Sgl fmly resEast Niles - water system 90.60 /Sgl fmly res

* Golden Hills 438,924,594 4,887,180 443,811,774 Golden Hills - standby water 30.00 /Sgl fmly resGolden Hills - maintenance #1 10,736,740 3,100 10,739,840 Golden Hills - maintenance #2 8,794,849 82,084 8,876,933 Golden Hills - sewer maintenance #3 50.00 /Sgl fmly res 6,733,401 10,731 6,744,132 Inyokern - District 90-1 - - -

* Inyokern - street lights/fire hydrants 18.50 /Sgl fmly res 13,659,492 2,499,814 16,159,306 Inyokern - deliquent water bills - - -

* Mountain Meadows 13,344,347 4,200 13,348,547 Mountain Meadows - roads 200.00 /Sgl fmly res

* Rosamond Community Service 568,275,710 5,843,844 574,119,554 Rosamond - District 91-3Rosamond - District 90-2Rosamond - District 88-1RRosamond - District #1 89,980,477 214,198 90,194,675 Rosamond - District 99-4

* Stallion Springs 197,919,129 1,453,713 199,372,842 Stallion Springs - standby water 30.00 /Sgl fmly resStallion Springs- standby sewer 15.00 /Sgl fmly resStallion Springs - road assessment 150.00 /Sgl fmly res

as scheduled

Bond Rate

as scheduledas scheduled

Assessment

as scheduledas scheduled

as scheduled

as scheduled

as scheduled

as scheduled

as scheduledas scheduled

as scheduled

as scheduled

Page 286

TotalSecured Unsecured Valuation

County Service Area 3 $ 25.00 /Parcel $ 8,714,790 $ 169,836 $ 8,884,626 County Service Area 4 30.00 /Parcel 21,630,627 288,463 21,919,090 County Service Area 5 20.00 /Parcel 20,736,219 36,586 20,772,805 County Service Area 6 35.00 /Parcel 57,480,296 279,920 57,760,216 County Service Area 7 15.00 /Parcel 2,274,060 138,314 2,412,374 County Service Area 8 50.00 /Parcel 37,788,898 86,743 37,875,641 County Service Area 9 52.00 /Parcel 55,926,325 436,087 56,362,412 County Service Area 10 32.00 /Parcel 120,865,790 475,766 121,341,556 County Service Area 10.5 15,197,629 37,615 15,235,244 County Service Area 10.6 79,570,748 301,295 79,872,043 County Service Area 10.6 SEP 6.00 /Parcel - - - County Service Area 11 20.00 /Parcel 84,699,776 1,444,147 86,143,923 County Service Area 11, ZN 4 43,938,574 59,603 43,998,177 County Service Area 11.3 22,878,366 81,072 22,959,438 County Service Area 12.1 Bksfld 1,788,041,966 44,928,915 1,832,970,881 County Service Area 12.1 ZN1 59,241,001 347,317 59,588,318 County Service Area 12.10 298,825,383 91,717,996 390,543,379 County Service Area 12.11Rosedale 1,171,255,123 19,825,189 1,191,080,312 County Service Area 12.12 Fairfax 383,230,523 8,260,872 391,491,395 County Service Area 12.13 2,124,716,799 192,436,294 2,317,153,093 County Service Area 12.2 Panama 187,191,220 7,540,404 194,731,624 County Service Area 12.3 Grnfld 243,564,851 11,152,536 254,717,387 County Service Area 12.4 Lamont 312,003,726 8,453,235 320,456,961 County Service Area 12.5 So Kern 784,782,834 14,739,927 799,522,761 County Service Area 12.6 Taft 1,210,310,146 29,207,039 1,239,517,185 County Service Area 12.7 Beardsley 730,918,409 167,809,090 898,727,499 County Service Area 12.8 2,969,500,286 30,609,599 3,000,109,885 County Service Area 12.9 Mojave 370,842,377 291,839,968 662,682,345 County Service Area 13 8.00 /Parcel 5,267,812 34,832 5,302,644 County Service Area 14 25.00 /Parcel 7,055,837 356,369 7,412,206 County Service Area 15 35.00 /Parcel 99,312,123 201,750 99,513,873 County Service Area 15.3 18,009,263 12,789 18,022,052 County Service Area 15.4 15.00 /Parcel 13,433,306 17,870 13,451,176 County Service Area 15.5 200.00 /Parcel - - - County Service Area 16 16.00 /Parcel 100,443,658 6,694,510 107,138,168 County Service Area 17 32.00 /Parcel 113,678,275 282,776 113,961,051 County Service Area 17.1 25.00 /Parcel 46,033,470 19,054 46,052,524 County Service Area 17.2 170.00 /Parcel 41,112,794 11,154 41,123,948 County Service Area 17, ZN 3 43,869,668 394,059 44,263,727 County Service Area 18 28.00 /Parcel 136,733,778 14,107,550 150,841,328 County Service Area 18.4 128,484,479 4,218,881 132,703,360 County Service Area 18.5 ST SWP 6.00 /Parcel 16,256,081 313,950 16,570,031 County Service Area 18.6 35.00 /Parcel 4,901,099 3,300 4,904,399 County Service Area 18.7 1.90 /Parcel 13,809,636 283,874 14,093,510 County Service Area 20 28.00 /Parcel 155,783,430 1,339,543 157,122,973 County Service Area 21 20.00 /Parcel 7,779,916 14,696 7,794,612 County Service Area 22 20.00 /Parcel 165,599,737 1,851,337 167,451,074 County Service Area 23 300.00 /Parcel 2,331,412 2,945 2,334,357 County Service Area 23 AVAIL 30.00 /Parcel - - - County Service Area 23.1 30.00 /Parcel 2,331,412 2,945 2,334,357

COUNTY SERVICE AREAS

Bond Rate Assessment

Page 287

TOTALSecured Unsecured Valuation

County Service Area 24 $ 25.00 /Parcel $ 4,457,820 $ - $ 4,457,820 County Service Area 26 13.00 /Parcel 55,972,472 708,076 56,680,548 County Service Area 27 40.00 /Parcel 104,613,390 2,531,740 107,145,130 County Service Area 27.2 SEP 10.00 /Parcel 51,366,475 174,224 51,540,699 County Service Area 29 25.00 /Parcel 4,778,678 13,914 4,792,592 County Service Area 30 28.00 /Parcel 255,785,754 4,029,606 259,815,360 County Service Area 30.2 30,812,836 202,938 31,015,774 County Service Area 30.2 SEP 6.00 /Parcel - - - County Service Area 30.4 0.00 /Parcel 7,873,279 216,632 8,089,911 County Service Area 30.6 0.00 /Parcel 72,497,995 622,422 73,120,417 County Service Area 30.6 6.00 /Parcel - - - County Service Area 31 28.00 /Parcel 7,009,822 38,310 7,048,132 County Service Area 32 13.00 /Parcel 9,723,589 13,172 9,736,761 County Service Area 34 20.00 /Parcel 60,167,399 2,078,317 62,245,716 County Service Area 36 25.00 /Parcel 195,188,512 6,002,789 201,191,301 County Service Area 37 27.00 /Parcel 68,619,557 69,764 68,689,321 County Service Area 38 35.00 /Parcel 20,869,835 11,900 20,881,735 County Service Area 38.2 200.00 /Parcel 1,238,354 - 1,238,354 County Service Area 39 659,935,650 15,436,795 675,372,445 County Service Area 39.1 10.00 /Parcel 4,167,448 - 4,167,448

1 County Service Area 39.1 SEW 350.00 /Parcel - - - County Service Area 39.2 B2 7,232,235 31,440 7,263,675 County Service Area 39.2 SEP 6.00 /Parcel - - - County Service Area 39.3 6,659,554 14,500 6,674,054 County Service Area 39.4 9.00 /Parcel 4,720,342 58,330 4,778,672 County Service Area 39.5 1,542,122 7,100 1,549,222 County Service Area 39.7 29,122 - 29,122

1 County Service Area 39.8 435.00 /Parcel 7,134,709 12,597 7,147,306 County Service Area 40 339,838,343 1,142,238 340,980,581 County Service Area 40 Grdrl 5.00 /Parcel 82,627,620 261,483 82,889,103 County Service Area 40 SEP 10.00 /Parcel - - - County Service Area 42 48,486,320 69,884 48,556,204 County Service Area 43 25.00 /Parcel 145,216,117 1,323,561 146,539,678 County Service Area 44 35.00 /Parcel 44,037,266 355,905 44,393,171 County Service Area 45 20.00 /Parcel 2,729,659 - 2,729,659 County Service Area 47 40.00 /Parcel 25,107,270 48,193 25,155,463 County Service Area 51 14,491,715 20,000 14,511,715 County Service Area 51 SEP 6.00 /Parcel - - -

2 County Service Area 52 28.00 /Parcel 112,972,146 315,191 113,287,337 County Service Area 52.3 99,581,565 265,027 99,846,592 County Service Area 53 56,088,529 6,698,565 62,787,094 County Service Area 53.1 Lights 12.00 /Parcel 18,205,143 595,898 18,801,041 County Service Area 54 27.00 /Parcel 37,071,618 116,237 37,187,855 County Service Area 54 SEP 6.00 /Parcel - - County Service Area 55 60.00 /Parcel 20,421,727 268,189 20,689,916 County Service Area 56 38.00 /Parcel 9,100,202 32,817 9,133,019 County Service Area 56 SEP 6.00 /Parcel - - - County Service Area 58 40.00 /Parcel 29,203,415 112,120 29,315,535 County Service Area 58 SEP 6.00 /Parcel - - -

Assessment Bond Rate

COUNTY SERVICE AREAS (Continued)

Page 288

TOTALSecured Unsecured Valuation

County Service Area 60 $ 20.00 /Parcel $ 785,565,331 $ 49,209,263 $ 834,774,594 3 County Service Area 60.1 5.00 /Sgl Fml Res 310,541,516 23,815,909 334,357,425 4 County Service Area 60.2 16.00 /Parcel 126,541,252 161,956 126,703,208

County Service Area 60.3 7,067,147 7,067,147 County Service Area 61.1 15.00 /Parcel 39,758,851 265,809 40,024,660 County Service Area 61.2 25.00 /Parcel 9,880,455 3,358,916 13,239,371 County Service Area 61.3 20.00 /Parcel 23,178,463 359,097 23,537,560 County Service Area 61.4 2,900.00 /Parcel 840,404 1,179,033 2,019,437 County Service Area 62 7.50 /Parcel 9,693,677 1,432,079 11,125,756 County Service Area 63 2.50 /Parcel 526,908,585 6,267,727 533,176,312

5 County Service Area 63.1 15.00 /Parcel 327,317,841 1,152,410 328,470,251 County Service Area 63.2 1.00 /Parcel 72,312,114 102,287 72,414,401 County Service Area 63.3 5.00 /Parcel 257,331,242 1,025,145 258,356,387 County Service Area 63.4 80.00 /Parcel 113,634,489 128,987 113,763,476 County Service Area 63.5 35.00 /Parcel 68,650,975 93,867 68,744,842 County Service Area 63.6 75.00 /Parcel 68,650,975 93,867 68,744,842 County Service Area 63.7 10,631,687 19,400 10,651,087 County Service Area 63.8 1,265,306 - 1,265,306 County Service Area 65 10.00 /Parcel 45,433,211 3,960,222 49,393,433 County Service Area 65.1 1.00 /Parcel 19,822,903 3,773,917 23,596,820 County Service Area 66 45.00 /Parcel 3,819,839 26,990 3,846,829 County Service Area 67 105.00 /Parcel 8,943,943 460,308 9,404,251 County Service Area 69 0.00 /Parcel 7,112,478 5,300 7,117,778 County Service Area 69 SEP 10.00 /Parcel - - - County Service Area 70 2,374,038 11,900 2,385,938

6 County Service Area 71 SEW 150.00 /Parcel 2,608,309,076 154,811,932 2,763,121,008 County Service Area 71.1 35.00 /Parcel 17,368,233 39,059 17,407,292

7 County Service Area 71.1 SEW 150.00 /Parcel - - - County Service Area 71.10 150.00 /Parcel 203,377,671 270,739 203,648,410 County Service Area 71.2 30.00 /Parcel 46,866,446 172,526 47,038,972

7 County Service Area 71.2 SEW 150.00 /Parcel - - - County Service Area 71.3 50.00 /Parcel 936,720,839 8,645,732 945,366,571 County Service Area 71.3 SEP 6.00 /Parcel - County Service Area 71.3 SEW 150.00 /Parcel - - - County Service Area 71.4 593,958,238 6,238,654 600,196,892 County Service Area 71.5 5.00 /Parcel 1,147,549,575 4,994,650 1,152,544,225 County Service Area 71.6 25.00 /Parcel 4,964,176 22,200 4,986,376 County Service Area 71.7 25.00 /Parcel 667,128,274 6,303,922 673,432,196

8 County Service Area 71.8 125.00 /Parcel 456,599,295 1,658,340 458,257,635 County Service Area 71.9 150.00 /Parcel 29,106,240 203,184 29,309,424 County Service Area 72 12.00 /Parcel 5,648,780 4,000 5,652,780 County Service Area 75 278,359 278,359 County Service Area 77 87,727 - 87,727 County Service Area 80 618,573 - 618,573

9 County Service Area 81 17.00 /Parcel 30,519,462 2,041,925 32,561,387 County Service Area 82 82,561,994 415,035 82,977,029

COUNTY SERVICE AREAS (Continued)

Bond RateAssessment

Page 289

TOTALSecured Unsecured Valuation

County Service Area 84 $ $ 6,050,005 $ 25,780 $ 6,075,785 County Service Area 85 40.00 /Parcel 129,770,182 230,807 130,000,989 County Service Area 86 574,552 - 574,552 County Service Area 87 22.00 /Parcel 9,272,377 - 9,272,377 County Service Area 89 65.00 /Parcel - - County Service Area 89 180.00 /Per Acre 6,650,504 1,661,103 8,311,607 County Service Area 90 2,583,018 - 2,583,018 County Service Area 91 32.00 /Parcel 2,544,234 - 2,544,234 County Service Area 92 0.67 /Per Linear Foot 6,831,797 557,058 7,388,855 County Service Area 92.1 1.98 /Per Linear Foot - - - County Service Area 92.2 0.10 /Per Linear Foot - - - County Service Area 94 10.00 /Per parcel 4,997,148 15,681 5,012,829 County Service Area 94.1 65.00 /Per parcel 4,997,148 15,681 5,012,829 County Service Area 95 CONSTRUCT 1,162,189 106,475 1,268,664

1 Alternate charge of $30/per parcel for availability or stand by for sewer service.

2 Additional charge of $6/per parcel for septic monitoring

3 Commercial rate for street sweeping is $15.00

4 Industrial drainage rate is $200/per acre.

5 Sump maintenance $125/per acre

6 Additional charge of $10/per parcel for planning and implementation of sewage disposal system7 Alternate charge of $10/per parcel for sewer availability of stand by charge8 Per parcel rate by tract #: 4998-$125; 5279-$240; 5531 & 5606-$70; 5887, 5526 & 5611-$100; 4940-$90; 5760-$195; 5448-$150; and LLA-$1,2009 Street sweeping rate as follows: Residential-$17; Commercial-$63; Special-$135

COUNTY SERVICE AREAS (Continued)

as scheduled

Assessment Bond Rate

Page 290

FIRE DISTRICTSTotal

Secured Unsecured ValuationFIRE DISTRICTS

Fairhaven Fire District $ 165,993,258 $ 23,276,055 $ 189,269,313

FLOOD CONTROL DISTRICT

Lamont Storm Water $ 219,455,697 $ 56,514 $ 219,512,211

HEALTH CARE DISCTRICTS

Tehachapi Valley Health Care 2004A 0.035246 2,118,508,164 210,819,463 2,329,327,627

HOSPITAL DISTRICTS

East Kern Joint Total in Kern County $ 476,223,212 $ 7,259,675 $ 483,482,887 Total In San Bernardino 1,209,894 45,410 1,255,304

Total East Kern Jt. $ 477,433,106 $ 7,305,085 $ 484,738,191

No. Kern-So. Tulare Total in Kern County 1,805,561,694 59,612,704 1,865,174,398 Total in Tulare County 543,808,233 21,194,636 565,002,869

Total No. Kern-So. Tulare $ 2,349,369,927 $ 80,807,340 $ 2,430,177,267

Kern Valley $ 818,125,183 $ 25,617,174 $ 843,742,357 Muroc 432,373,420 2,957,033 435,330,453 Southwest 816,517,308 40,645,593 857,162,901 Tehachapi Valley 2,118,508,164 210,819,463 2,329,327,627 West Side 15,064,121,168 180,268,454 15,244,389,622

IRRIGATION DISTRICTS

Shafter Wasco 0.312500 $ 222,159,128 $ 90,806 222,249,934 Shafter Wasco Irrigation AssessmentKern River Levee 5,130,029,520 248,461,380 5,378,490,900 Mcallister 39,689,901 25,944 39,715,845

PEST CONTROL DISTRICTS

Delano Mosquito Abatement Total in Kern County $ 1,580,052,067 $ 52,734,697 $ 1,632,786,764 Total in Tulare County 686,526,777 22,272,369 708,799,146

Total Delano Mosquito $ 2,266,578,844 $ 75,007,066 $ 2,341,585,910

Kern Vector Control $ 2.00 /Parcel $ 29,732,461,063 $ 1,305,340,423 $ 31,037,801,486Kern Citrus Pest Control 10.76 /Citrus Acre - So. Fork Mosquito Abatement 25.00 /Parcel 41,839,495 289,029 42,128,524 West Side Mosquito Abatement 14,785,445,128 156,100,964 14,941,546,092

as scheduledas scheduled

Assessment Bond Rate

Page 291

RECREATION AND PARK DISTRICTSTotal

Secured Unsecured Valuation

RECREATION AND PARK DISTRICTS

Bear Mountain $ 1,424,018,948 $ 46,845,538 $ 1,470,864,486 Buttonwillow 3,133,433,420 30,432,969 3,163,866,389 McFarland 612,028,516 22,633,312 634,661,828 No. Bakersfield 9,020,115,735 376,483,425 9,396,599,160 Chevron No Meadow 121,732,033 151,918 121,883,951 Shafter 748,483,410 52,679,644 801,163,054 Tehachapi 1,930,761,926 190,970,712 2,121,732,638 Wasco 586,629,031 31,401,939 618,030,970 West Side 6,692,030,284 75,300,709 6,767,330,993

SPECIAL DISTRICTS

AIRPORT DISTRICT

East Kern $ 738,698,135 $ 293,507,077 $ 1,032,205,212

CEMETERY DISTRICTS

South Kern (Formerly: Arvin Public) $ 3,378,373,420 $ 140,348,624 $ 3,518,722,044Kern River Valley 804,454,893 25,677,627 830,132,520East Kern 687,973,674 272,097,988 960,071,662North Kern 1,624,774,856 53,720,520 1,678,495,376Public Cemetery No. 1 9,396,483,298 369,052,800 9,765,536,098Tehachapi 2,118,508,164 210,819,463 2,329,327,627West Side 9,065,796,212 86,388,501 9,152,184,713

An administrative fee of $.22 per parcel/per assessment is charged by the Auditor-Controller-County Clerk for alll special assessment billings.Note:

as scheduled

Assessment Bond Rate

Page 292

RESOURCE CONSERVATION DISTRICTS Debt Bond TotalRate Rate Secured Unsecured Valuation

Antelope Valley (1) $ $ 287,988,234 $ - $ 287,988,234 Cuyama (1) 2,960,283 - 2,960,283 Eastern Kern 587,676,624 7,155,970 594,832,594 Pond-Shafter Wasco 469,390,064 613,545 470,003,609 Tehachapi 458,439,997 870,778 459,310,775

SANITARY DISTRICT

* North of the River Sanitary $ 135.00 /Parcel $ 1,438,186,900 $ 120,283,178 $ 1,558,470,078 North of the River Bond #12 As scheduled

SANITATION DISTRICTS

* Arvin $ 336.00 /Parcel $ 188,133,389 $ 15,427,418 $ 203,560,807 Ford City-Taft Hts. 178.00 /Parcel 102,316,641 1,068,562 103,385,203 Lost Hills 14,705,774 3,531 14,709,305 Kern Sanitation Authority 130.00 /Parcel 877,320,647 19,412,345 896,732,992 (Formerly Alta Verde, Mt. Vernon- Panorama & Union Ave. Sanitation Districts)

SEPARATION OF GRADE DISTRICT

Bakersfield $ 20,411,371,589 $ 60,883,570 20,472,255,159

PUBLIC TRANSIT DISTRICT

Golden Empire Transit $ 10,022,220,939 $ 491,340,222 $ 10,513,561,161

MUNICIPAL UTILITY DISTRICT

Southern San Joaquin $ 44.70 /Acre $ 1,224,378,422 $ 36,306,117 $ 1,260,684,539

(1) Values do not include property located in Los Angeles, San Luis Obispo, Santa Barbara & Ventura Counties.

RESOURCE CONSERVATION DISTRICTS

Assessment

Page 293

PUBLIC UTILITY DISTRICTS Debt Bond TotalRate Rate Secured Unsecured Valuation

* Frazier Park $ 5.00 /Parcel $ 131,790,527 $ 1,343,123 $ 133,133,650 * Lamont Utility 257,568,725 5,597,406 263,166,131 * Lamont Utility Weed Ann. 10,390,195 6,827 10,397,022

Lamont PUD AD #1 * Mojave 146,648,758 0 24,415,083 171,063,841

Mojave PUD ASMT #1 * Plainview 7,626,657 2,700 7,629,357

WATER AGENCIES

* Ant. Val.-E. Kern (1) 0.070500 $ 2,091,588,606 $ 300,805,694 $ 2,392,394,300 * Ant. Val.-E. Kern-Cal City Ann. 308,319,594 1,523,670 309,843,264

Kern County Water 50,788,719,196 1,807,419,212 52,596,138,408 Zone of Ben. #5 5,075,428 6,600 5,082,028 Zone of Ben. #7 0.022030 16,323,613,575 784,581,510 17,108,195,085 Zone of Ben. #17 0.010638 42,558,981,011 1,499,024,893 44,058,005,904 Zone of Ben. #18 0.004030 13,736,712,654 93,230,537 13,829,943,191 Zone of Ben. #19 0.014911 26,465,041,155 1,220,514,498 27,685,555,653 Improvement District #1 2,466,819,819 131,191,439 2,598,011,258 Improvement District #3 5,624,962 21,080 5,646,042 Improvement District #4 0.002788 16,265,824,361 784,813,243 17,050,637,604 Kelso Creek Improvement District #3

CALIFORNIA WATER DISTRICT

Quail Valley Water $ 14,119,393 $ - $ 14,119,393

COUNTY WATER DISTRICTS

Buttonwillow $ 360,416,954 $ 641,907 $ 361,058,861 Buttonwillow-Improvement #1 0.064594 8,482,788 19,260 8,502,048 Cawelo 127,950,491 436,080 128,386,571

PUBLIC UTILITY DISTRICTS

as scheduled

Assessment

as scheduled

as scheduled

Page 294

COUNTY WATER DISTRICTS Debt Bond TotalRate Rate Secured Unsecured Valuation

Devil's Den $ $ 1,862,452 $ $ 1,862,452 Greenfield 265,062,829 3,587,713 268,650,542 Henry Miller 13,490,943 3,330,862 16,821,805 Indian Wells 618,812,564 23,706,789 642,519,353 Indian WellsIndian WellsKern Delta 820,884,367 908,936 821,793,303

* Lebec 41,022,855 1,211,381 42,234,236 Lost Hills 121,450,215 12,305 121,462,520

* Mettler 3,044,050 370,001 3,414,051 Rand Communities (2) 13,345,476 1,509,205 14,854,681 Rand Communities-Imp. #1 (2) 0.120434 8,648,098 1,405,731 10,053,829 Tehachapi Cummings 2,065,199,491 161,787,937 2,226,987,428

* Tehachapi Cummings-State Debt 0.101195 580,930,477 859,287 581,789,764 * Tehachapi Cummings-Federal Debt 0.101195 2,059,653,298 161,787,937 2,221,441,235

Flood Control (per schedule)

MUNICIPAL WATER DISTRICTS

* North of the River $ 1,242,356,665 $ 129,034,763 $ 1,371,391,428 Imp. Dist. A 348,792,041 5,592,515 354,384,556 North Edwards 15,668,856 63,287 15,732,143

WATER DRAINAGE DISTRICT

** Tulare Lake Drainage $ 1,174 $ - $ 1,174

(1) Values do not include property located in Los Angeles, San Luis Obispo & Santa Barbara Counties.

(2) Does not include assessed value for San Bernardino County.

COUNTY WATER DISTRICTS (Continued)

as scheduled

as scheduled

Assessment

as scheduled

Page 295

Prior CurrentYr. Yr. Assessment

* Arvin-Edison $ 10.40 $ 10.40 Tracts less than 1 Acre23.00 23.00 /General Project Serv Charge3.48 3.48 /General Administrative Service Charge

* No. Kern - Rosedale Ranch Imp. Dist. Per Parcel as Scheduled

* Rosedale-Rio Bravo 5.16 5.16 /Acre-General Administrative Charge24.00 14.00 /Acre-Zone 1.22.00 12.00 /Acre-Zone 2.20.00 10.00 /Acre-Zone 3.3.46 3.46 /Acre-Wt. Bond - Debt Services.

* Semitropic Buttonwillow Improvement 0.50 0.50 /Acre-General Administrative Service Charge

32.00 32.00 /Acre-General Project Charge.8.60 8.60 /Acre-Special Project Charge.

* Semitropic Pond-Poso Imp. 0.50 0.50 /Acre-General Admin. Chg.

32.00 32.00 /General Project Charge.8.60 8.60 /Acre-Special Project Charge.

* Wheeler Ridge-Maricopa 3.51 3.51 /Acre-General Service Charge.0.77 0.38 /Acre-Project Service Charge.

* Denotes tax rates fixed by the governing body of the agency.** Denotes tax rates fixed by the principal county.

WATER STORAGE DISTRICTS

Page 296

ASSESSSED VALUATION OF COUNTY OPERATING FUNDS

Secured Unsecured Total Valuation

* County General Fund $ 52,881,063,321 $ 2,108,272,893 $ 54,989,336,214 * County Advertising 52,881,063,321 2,108,272,893 54,989,336,214 * Road 33,751,676,047 1,462,550,253 35,214,226,300 * Fire 40,923,240,985 1,605,476,931 42,528,717,916

County Solid Waste Enterprise Funds

Land Use Fee (24150) $ 66.00/ Per Single Family Unit Others as Scheduled

Central Refuse (24152) 164.00/ Per Single Family Unit Others as Scheduled

Southwest Refuse (24153) 162.52/ Per Single Family Unit Others as Scheduled

* Denotes assessed values used for tax rate computations, which excludes Redevelopment Agency incremental assessed value.

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2004-2005ASSESSED VALUATION OF CITIES

County County StateBond Assessment Assessment AssessmentRate Secured Unsecured Utilities Total

1,8 Arvin $ 172,489,456 $ 15,540,668 $ 298,909 $ 188,329,033 1,2,3 Bakersfield 13,441,149,790 512,720,306 16,541,510 13,970,411,6061,3,9 California City 322,189,410 1,655,137 150,386 323,994,933

1,3 Delano 650,259,691 11,544,022 1,874,247 663,677,960 1,7 Maricopa 16,869,142 1,958,301 2,670 18,830,113 1,6 McFarland 181,622,269 2,319,483 153,682 184,095,434 1,4 Ridgecrest 453,510,055 22,717,332 10,610 476,237,997 1,3 Shafter 386,736,978 19,842,607 1,495,756 408,075,341

1,3,5 Taft 215,465,272 14,179,062 415,292 230,059,626 1 Tehachapi 242,768,926 12,035,444 2,435,472 257,239,842

1,3 Wasco 275,140,861 13,443,134 1,394,584 289,978,579 Total Inside (Excluding Aircraft & Redevelopment Agency) 16,358,201,850 627,955,496 24,773,118 17,010,930,464

ASSESSED VALUATION OF OUTSIDE PROPERTY

Road Fund-Outside 27,598,504,198 1,360,191,311 1,663,515,252 30,622,210,761

ASSESSED VALUATION OF COUNTYWIDE PROPERTY

Unitary & Operating Non-Unitary 0.211499 1,442,282,573 1,442,282,573 (General Levy = 1.000000)

Pipe Line Right of Way 0.199513 124,109,749 1,173,990 125,283,739 (General Levy = 1.000000)

Total, Inside & Outside (Excluding Aircraft & Redevelopment Agency) $ 43,956,706,048 $ 2,112,256,556 $ 3,131,744,933 $ 49,200,707,537

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County County StateBond Assessment Assessment AssessmentRate Secured Unsecured Utilities Total

Arvin $ 58,094,907 $ (10,932,563) $ (4,320) $ 47,158,024 Bakersfield - Downtown 117,042,028 21,545,053 (86,068) 138,501,013 Bakersfield - Old Town 40,123,718 18,084,441 (4,020,135) 54,188,024 Bakersfield - Southeast 87,745,317 7,951,474 362,744 96,059,535 California City 224,388,229 3,946,280 (13,200) 228,321,309 California City Ammendment 2 & 3 (4,597,307) (93,689) - (4,690,996) Delano #1 22,080,100 345,559 - 22,425,659 Delano 161,920,408 18,024,768 (292,238) 179,652,938 Ridgecrest 467,855,525 5,909,165 832,151 474,596,841 Shafter #1 67,287,321 408,800 393,909 68,090,030 Shafter #2 76,664,357 7,933,160 - 84,597,517 Taft 16,967,581 2,748,507 2,218,080 21,934,168 Tehachapi 36,791,227 6,035,110 (810,566) 42,015,771 Wasco 60,866,999 (4,219,684) (100,094) 56,547,221 Wasco # 1 (297,420) - - (297,420) Total Redevelopment Agency 1,432,932,990 77,686,381 (1,519,737) 1,509,099,634

Grand Total - Countywide Assessed Valuation $ 43,956,408,628 $ 2,112,256,556 $ 3,131,744,933 $ 50,709,807,171

Denotes tax rates fixed by the governing body of the agency.1 Denotes $154.68 per parcel garbage charge and $120.00 per parcel sewer service charge.2 Denotes Maintenance District - as scheduled.3 Denotes $120.00 per parcel sewer service charge.4 Denotes $158.40 per parcel refuse charge and $246.84 per parcel sewer service charge.5 Denotes $195.47 per parcel sewer service charge and $203.80 per parcel refuse charge.6 Denotes $192.00 per parcel sewer service charge and $276.00 per parcel refuse charge.7 Denotes $168.48 per parcel garbage charge and $336.00 per parcel sewer service charge.8 Denotes $75.00 per parcel voter approved special tax Measure L.9 Note: $ .22 per parcel will be added to all special assessments.

2004-2005ASSESSED VALUATION OF REDEVELOPMENT AGENCY INCREMENT

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2005-2006

County County StateBond Assessment Assessment AssessmentRate Secured Unsecured Utilities Total

Arvin $ 187,835,424 $ 15,427,418 $ 297,965 $ 203,560,807 1,8 Bakersfield 15,943,156,974 528,210,555 16,895,723 16,488,263,252

1,2,3 California City 363,882,265 1,667,109 143,326 365,692,700 1,3,9 Delano 710,097,293 11,215,607 1,869,502 723,182,402

1,3 Maricopa 20,020,606 2,590,347 2,670 22,613,623 1,7 McFarland 200,261,891 2,344,211 148,308 202,754,410 1,6 Ridgecrest 453,670,576 22,703,895 10,610 476,385,081 1,4 Shafter 424,652,351 22,845,486 1,506,287 449,004,124 1,3 Taft 232,350,249 13,648,051 415,292 246,413,592

1,3,5 Tehachapi 264,248,322 12,019,882 2,420,323 278,688,527 1 Wasco 304,106,289 13,050,079 1,395,028 318,551,396

1,3 Total Inside (Excluding Aircraft & Redevelopment Agency) 19,104,282,240 645,722,640 25,105,034 19,775,109,914

ASSESSED VALUATION OF OUTSIDE PROPERTYRoad Fund-Outside 32,161,837,260 1,462,550,253 1,589,838,787 35,214,226,300

ASSESSED VALUATION OF COUNTYWIDE PROPERTY

Unitary & Operating Non-Unitary 0.236551 1,485,151,908 1,485,151,908 (General Levy = 1.000000)

Pipe Line Right of Way 0.211499 119,427,049 1,173,990 120,601,039 (General Levy = 1.000000)

Total, Inside & Outside (Excluding Aircraft & Redevelopment Agency) $ 51,266,119,500 $ 2,227,699,942 $ 3,101,269,719 $ 56,595,089,161

ASSESSED VALUATION OF CITIES

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County County StateBond Assessment Assessment AssessmentRate Secured Unsecured Utilities Total

Arvin $ 66,543,822 $ (10,843,361) $ (7,141) $ 55,693,320 Bakersfield - Downtown 119,089,132 23,652,466 (84,445) 142,657,153 Bakersfield - Old Town 77,103,261 18,414,299 (3,469,371) 92,048,189 Bakersfield - Southeast 157,180,120 8,022,809 701,885 165,904,814 California City 273,381,387 4,905,281 (13,200) 278,273,468 California City Ammendment 2 & 3 (3,802,491) (93,689) - (3,896,180) Delano #1 31,346,031 1,973,351 - 33,319,382 Delano 174,004,049 19,658,991 (383,559) 193,279,481 Ridgecrest 557,568,590 4,472,944 832,151 562,873,685 Shafter #1 76,248,354 115,425 375,150 76,738,929 Shafter #2 79,510,437 9,540,403 - 89,050,840 Taft 18,791,002 3,575,877 2,218,080 24,584,959 Tehachapi 62,191,871 6,560,326 (877,473) 67,874,724 Wasco 69,112,216 (1,621,004) (90,524) 67,400,688 Wasco # 1 5,559,105 - - 5,559,105 Total Redevelopment Agency 1,763,826,886 88,334,118 (798,447) 1,851,362,557

Grand Total - Countywide Assessed Valuation $ 53,029,946,386 $ 2,316,034,060 $ 3,100,471,272 $ 58,446,451,718

Denotes tax rates fixed by the governing body of the agency.1 Denotes $160.44 per parcel garbage charge and $125.00 per parcel sewer service charge.2 Denotes Maintenance District - as scheduled.3 Denotes $120.00 per parcel sewer service charge.4 Denotes $158.40 per parcel refuse charge and $246.84 per parcel sewer service charge.5 Denotes $195.69 per parcel sewer service charge and $206.25 per parcel refuse charge.6 Denotes $192.00 per parcel sewer service charge and $276.00 per parcel refuse charge.7 Denotes $168.48 per parcel garbage charge and $336.00 per parcel sewer service charge.8 Denotes $75.00 per parcel voter approved special tax Measure L.9 Note: $ .22 per parcel will be added to all special assessments.

2005-2006ASSESSED VALUATION OF REDEVELOPMENT AGENCY INCREMENT

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2004 - 2005 TOP TEN TAXPAYERS PER BILLING

COMPANY NET ASSESSED VALUE TOTAL TAX

1. CHEVRON USA, INC. $3,689,675,056 $39,418,907

2. OCCIDENTAL OF ELK HILLS INC $3,427,305,838 $36,492,388

3. AERA ENERGY LLC $3,214,334,005 $33,350,656

4. NUEVO ENERGY CO $490,010,779 $5,135,880

5. LA PALOMA GENERATING TRUST LTD. $485,005,558 $5,037,723

6. PASTORIA ENERGY FACILITY, LLC $432,500,000 $4,915,345

7. PACIFIC GAS & ELECTRIC CO. $404,037,055 $4,893,653

8. SUNRISE POWER COMPANY, LLC $375,100,000 $3,962,325

9. ELK HILLS POWER, LLC $335,200,000 $3,580,888

10. U S BORAX INC $322,171,280 $3,479,024

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2005 - 2006 TOP TEN TAXPAYERS PER BILLING

COMPANY NET ASSESSED VALUE TOTAL TAX

1. OCCIDENTAL OF ELD HILLS INC $4,415,370,323 # $46,882,156

2. CHEVRON USA INC $4,362,223,202 $46,159,005

3. AERA ENERGY LLC $4,304,032,382 $44,479,207

4. LA PALOMA GENERATING TRUST LTD $543,025,216 $5,610,924

5. PACIFIC GAS & ELECTRIC CO. $444,986,291 $5,500,359

6. PLAINS EXPLORATION & PROD CO $527,918,803 $5,467,704

7. SUNRISE POWER COMPANY, LLC $366,800,000 $3,848,409

8. US BORAX INC $332,455,202 $3,591,406

9. PASTORIA ENERGY FACILITY, LLC $312,000,000 $3,566,461

10. ELK HILLS POWER, LLC $324,500,000 $3,458,571

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