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Continuing Disclosure Annual ReportFiscal Year Ending June 30, 2015

Jurupa Unified School District Community Facilities District No. 6 Special Tax Bonds, 2014 Series A (Zone 1) Base CUSIP: 482128

March 31, 2016

Prepared For: Jurupa Unified School District 4850 Pedley Road Jurupa Valley, CA 92509 T 951.360.4100

Prepared By: Dolinka Group, LLC 8955 Research DriveIrvine, CA 92618 T 949.250.8300

Jurupa Unified School District Community Facilities District No. 6

Special Tax Bonds, 2014 Series A (Zone 1)

Maturity Date (September 1) CUSIP*

2015 482128CF0 2016 482128CG8 2017 482128CH6 2018 482128CJ2 2019 482128CK9 2020 482128CL7 2021 482128CM5 2022 482128CN3 2023 482128CP8 2024 482128CQ6 2025 482128CR4 2026 482128CS2 2027 482128CT0 2028 482128CU7 2029 482128CV5 2030 482128CW3 2031 482128CX1 2032 482128CY9 2033 482128CZ6 2034 482128DA0

2043 482128DB8

* CUSIP is a registered trademark of the American Bankers Association.

List of Participants

Issuer

Community Facilities District No. 6 (Zone 1) Jurupa Unified School District

4850 Pedley Road Jurupa Valley, CA 92509

Phone: 951.360.4100

Bond Counsel

Nixon Peabody LLP 555 W 5th St, 46th Floor Los Angeles, CA 90013 Phone: 213.629.6000

Disclosure Counsel

James F. Anderson Law Firm, A Professional Corporation

23282 Mill Creek Drive, Suite 240 Laguna Hills, California 92653

Phone: 949.452.0500 Fax: 949.452.0577

Special Assessment and Debt Management Consultant and Dissemination Agent

Dolinka Group, LLC

8955 Research Drive Irvine, CA 92618

Phone: 949.250.8300 Fax: 949.250.8301

www.dolinkagroup.com

Fiscal Agent

Zions Bank, a Division of ZB, National Association 550 South Hope Street, Suite 2875

Los Angeles, CA 90071 Phone: 213.593.3152

Fax: 213.593.3160 www.zionsbank.com

Underwriter

Stifel, Nicolaus & Company, Incorporated

515 South Figueroa Street, Suite 1800 Los Angeles, CA 90071 Phone: 213.443.5006

Fax: 213.443.5023

Table of Contents Section Page I. Issuer's Statement ------------------------------------------------------------------------------------------ 1 II. Financial Information -------------------------------------------------------------------------------------- 2 III. Bond Information ------------------------------------------------------------------------------------------- 3

A. Principal Amount of Bonds Outstanding B. Fund and Account Balances C. Reserve Requirement D. Status of Projects

IV. Special Taxes ------------------------------------------------------------------------------------------------ 5

A. Changes to the Rate and Method of Apportionment B. Prepayments C. Special Tax Budget D. Debt Service Coverage E. Special Tax Levy F. Major Taxpayers G. Special Tax Delinquencies H. Special Tax Foreclosures

V. Assessed Values and Land Secured Bonded Indebtedness ---------------------------------- 8 A. Assessed Value Summary B. Overlapping Debt C. Assessed Values and Value-to-Lien Ratios

VI. Reports and Additional Information ----------------------------------------------------------------- 10

A. Report to the California Debt and Investment Advisory Commission B. Listed Events C. Additional Information

Exhibits Exhibit A: Debt Service Schedule Exhibit B: Special Tax Levy Detail Report Exhibit C: Rate and Method of Apportionment Exhibit D: Annual Debt Service Coverage Summary Table Exhibit E: Assessed Value-to-Lien Detail Report Exhibit F: Assessed Value Summary Table Exhibit G: Report to the California Debt and Investment Advisory Commission

I. Issuer's Statement This Annual Report ("Report") has been prepared pursuant to the Continuing Disclosure Agreement ("Disclosure Agreement") executed in connection with the issuance of the Special Tax Bonds, 2014 Series A ("Bonds") by Community Facilities District ("CFD") No. 6 (Zone 1) of the Jurupa Unified School District ("School District"). The School District has agreed under the Disclosure Agreement and pursuant to Rule 15c2-12 of the Securities and Exchange Commission to provide certain annual financial information, operating data, and notices of certain listed events via the Electronic Municipal Market Access ("EMMA") system, a service of the Municipal Securities Rulemaking Board. This Report has been prepared by Dolinka Group at the direction of the School District, for the benefit of the owners of the Bonds and the Participating Underwriter. Any information contained herein which involves estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended solely as such and are not to be construed as representations of fact. The information set forth herein has been furnished by the School District, or other sources which are believed to be reliable, but it is not guaranteed as to accuracy or completeness. The information and expressions of opinion herein are subject to change without notice and neither the delivery of this Report nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the School District or CFD No. 6 (Zone 1) since the date hereof. Capitalized terms used herein which are not otherwise defined shall have the meaning given them in the Disclosure Agreement. If there are any questions regarding the information provided, please contact the Dolinka Group at 949.250.8300. Jurupa Unified School District

Jurupa Unified School District Page 1 Annual Report for Community Facilities District No. 6 (Zone 1) March 31, 2016

II. Financial Information

The School District's annual audited financial statements for Fiscal Year 2014/2015 are available online at http://emma.msrb.org/ and are hereby incorporated by reference. The School District's annual financial statements are provided solely to comply with the Securities Exchange Commission staff's interpretation of Rule 15c2-12. No funds or assets of the School District are required to be used to pay debt service on the Bonds, and the School District is not obligated to advance available funds to cover any delinquencies. Investors should not rely on the financial condition of the School District in evaluating whether to buy, hold, or sell the Bonds.


http://emma.msrb.org/

III. Bond Information Special Tax Bonds, 2014 Series A (Zone 1). The Bonds were issued in the amount of $2,100,000 on December 23, 2014. The Bonds were issued to (i) finance, either directly or indirectly, the acquisition and construction of certain School District facilities, certain water and sewer facilities of the Jurupa Community Services District and certain park and recreational facilities of the Jurupa Area Recreation and Park District, (ii) fund the deposit to the Reserve Fund to the Reserve Requirement applicable to the Bonds and (iii) pay costs of issuing the Bonds The Bonds are limited obligations of CFD No. 6 (Zone 1) and are payable solely from revenues of the "Net Taxes" which is defined as Special Taxes levied within CFD No. 6 (Zone 1) less the Administrative Expense Requirement. The Bonds are not a debt of the School District, the State of California, or any of its political subdivisions. The items below summarize information required by the Disclosure Agreement. A. Principal Amount of Bonds Outstanding

The outstanding principal amount of the Bonds, as of January 31, 2016, was $2,060,000. The debt service schedule for the Bonds is included as Exhibit A.

B. Fund and Account Balances

The balance in each fund and account of the Bonds as of January 31, 2016 is listed in the table below.

Fund and Account Balances

Funds and Accounts Amount Administrative Expense Fund $18,631.97 Cost of Issuance $0.00 Custody Account $21.82 Project Park District $1.72 Project School Facilities $11.46 Project Services District $5.48 Redemption Fund $0.37 Reserve Fund $158,888.34 Special Reserve Fund $148,142.57 Special Tax Fund $86,337.48 Total $412,041.21


C. Reserve Requirement As of January 31, 2016 the Reserve Requirement for the Bonds was $158,640.91; therefore, the Reserve Requirement was satisfied as of this date.

D. Status of Projects

Special Tax Bonds, 2014 Series A (Zone 1). School construction generated from the issuance of the Bonds proceeds which were earmarked for School Facilities were used for the construction of additional seats at Stone Avenue Elementary School. Construction proceeds generated from the issuance of the Bonds which were earmarked for Non-School Facilities were used for (i) public park and recreation improvements to be owned and maintained by the Jurupa Area Recreation and Park District and (ii) the reimbursement of sewer connection fees, water connection fees and sewer capacity fees and facilities of the Jurupa Community Services District. CFD No. 6 (Zone 1) does not have further information about the construction of neither park facilities nor other non-school facilities.

Investment earnings on Bond construction proceeds remaining on deposit three (3) years after the issuance of the Bonds must be immediately restricted to yields below the yield on the Bonds. Dolinka Group has confirmed with the Fiscal Agent of CFD No. 6 (Zone 1) that the yields on the remaining Bond construction proceeds are in compliance with the above statement.


IV. Special Taxes CFD No. 6 (Zone 1) has covenanted to annually levy the Special Tax in accordance with the Rate and Method of Apportionment ("RMA") so long as the Bonds are outstanding. Exhibit B includes a detailed listing of the Special Tax levy. The items below summarize information required by the Disclosure Agreement. A. Changes to the Rate and Method of Apportionment

There has been no change to the RMA since the date of the Official Statement. A copy of the RMA has been included as Exhibit C.

B. Prepayments

There has been no prepayment of the Special Tax since the date of the Official Statement.

C. Special Tax Budget A summary of the Fiscal Year 2015/2016 Special Tax budget is outlined below.

Special Tax Budget FY 2015/2016 Obligations Interest Payment Due March 1, 2016 Interest Payment Due September 1, 2016 Principal Payment Due September 1, 2016 Administrative Expense Budget for Fiscal Year 2015/2016 Anticipated Special Tax Delinquencies (2.38%) Direct Construction/Additional Administrative Expense Budget

$37,509.38 $37,509.38 $20,000.00 $29,877.31 $3,268.99 $9,243.50

$137,408.56

Special Tax Levy $137,408.56

D. Debt Service Coverage

At the time the Bonds were sold CFD No. 6 (Zone 1) represented that, the amount of Net Taxes, if levied in accordance with the RMA, would annually yield revenue in an amount not less than 1.10 times the annual debt service on the Bonds. In Fiscal Year 2015/2016 the amount of Net Taxes with the funds on hand, yields 113.17% of the annual debt service on the Bonds. An Annual Debt Service Coverage Summary Table has been included as Exhibit D.


E. Special Tax Levy

A summary of the Fiscal Year 2015/2016 Special Tax levy is included below.

Special Tax Levy

Tax Class (Land Use) Number of Units/Acres

Assigned Annual Special Tax Rate

Total Annual Special Taxes

Percentage Levy of Total

Zone 1 Tax Class 1 (< 2,450) 11 Units $2,927.80 per Unit $32,205.80 23.44% Tax Class 2 (2,450 – 2,650) 16 Units $3,101.86 per Unit $49,629.76 36.12% Tax Class 3 (2,651 – 2,850) 0 Units $3,185.42 per Unit $0.00 0.00% Tax Class 4 (> 2,850) 17 Units $3,269.00 per Unit $55,573.00 40.44% Developed Property 44 Units $0.00 per Unit $137,408.56 100.00% Undeveloped Property 0.00 Acres $0.00 per Acre $0.00 0.00% Zone 1 Subtotal $137,408.56 100.00% Zone 2 [1] Tax Class 1 (< 1,800) 0 Units $2,354.04 per Unit $0.00 0.00% Tax Class 2 (1,800 – 2,000) 0 Units $2,428.15 per Unit $0.00 0.00% Tax Class 3 (2,001 – 2,200) 0 Units $2,502.28 per Unit $0.00 0.00% Tax Class 4 (> 2,200) 0 Units $2,650.53 per Unit $0.00 0.00% Developed Property 0 Units $0.00 per Unit $0.00 0.00% Undeveloped Property 28.57 Acres $0.00 per Acre $0.00 0.00% Zone 2 Subtotal $0.00 0.00% Total $137,408.56 0.00% [1] Annual Special Tax Rates of Zone 2 are shown for general information purposes only. The Bonds are secured only from Special Taxes levied on the 44 units in Zone 1, and are not payable from Special Taxes, if any, levied on any other parcels within CFD No. 6 (Zone 1).

F. Major Taxpayers

"Major Taxpayers" are those property owners responsible for more than five percent (5.00%) of the Special Tax levy. There are no property owners responsible for more than five percent (5.00%) of the Special Taxes levied in Fiscal Year 2015/2016.


G. Special Tax Delinquencies Historical Special Tax delinquencies within CFD No. 6 (Zone 1) are shown in the table below.

Historical Special Tax Delinquencies

Fiscal Year

Subject Fiscal Year [1] June 30, 2015 [2]

Parcels Levied

Aggregate Annual

Special Tax

Total Amount

Collected Parcels

Delinquent

Fiscal Year

Amount Delinquent

Fiscal Year Delinquency

Rate

Remaining Parcels

Delinquent

Remaining Amount

Delinquent

Remaining Delinquency

Rate 2009/2010 44 $122,014.26 $119,111.50 1 $2,902.76 2.38 % 0 $0.00 0.00 % 2010/2011 44 $124,454.34 $124,454.34 0 $0.00 0.00 % 0 $0.00 0.00 % 2011/2012 44 $126,943.72 $125,510.90 1 $1,432.82 1.13 % 0 $0.00 0.00 % 2012/2013 44 $129,482.42 $129,482.42 0 $0.00 0.00 % 0 $0.00 0.00 % 2013/2014 44 $132,071.96 $132,071.96 0 $0.00 0.00 % 0 $0.00 0.00 % 2014/2015 44 $134,713.56 $131,508.68 1 $3,204.88 2.38 % 1 $3,204.88 2.38 % [1] As of June 30th of applicable Fiscal Year. [2] Section IV(b)(viii) of the Disclosure Agreement requires information as of July 1st. However, due to the availability of information from the County of Riverside delinquencies are as of June 30th. There are no delinquent taxpayers obligated for greater than 5% of the annual Special Tax levy as of November 1st.

H. Special Tax Foreclosures

CFD No. 6 (Zone 1) has covenanted that it will commence judicial foreclosure proceedings against any single owner of one (1) parcel with aggregate delinquent Special Taxes in excess of four (4) or more installments, and any single owner of multiple parcels with aggregate delinquent Special Taxes in excess of four (4) or more installments by the October 1st following the close of each Fiscal Year in which such Special Taxes were due and will commence judicial foreclosure proceedings against all parcels with delinquent Special Taxes by the October 1st following the close of each Fiscal Year in which it receives Special Taxes in an amount which is less than 95% of the total Special Taxes levied.

After reviewing the level of delinquencies within CFD No. 6 (Zone 1) as of July 1, 2015, it was determined that CFD No. 6 (Zone 1) was not required to initiate foreclosure proceedings for Fiscal Year 2014/2015. CFD No. 6 (Zone 1) has not initiated any foreclosure proceedings as of the date of this Report.


V. Assessed Values and Land Secured Bonded Indebtedness The assessed values and direct and overlapping land secured bonded indebtedness on individual parcels vary among parcels within CFD No. 6 (Zone 1). The value of and debt burden on individual parcels is significant because in the event of a delinquency in the payment of Special Taxes, CFD No. 6 (Zone 1) may foreclose only against delinquent parcels. Exhibit E includes a detailed listing of the assessed value and land secured bonded indebtedness for each parcel. The items below summarize information required by the Disclosure Agreement. A. Assessed Value Summary

A summary of the assessed value of the property within CFD No. 6 (Zone 1), distinguishing between the assessed value of improved parcels and unimproved parcels, is included in Exhibit F.

B. Overlapping Debt

Certain overlapping local agencies provide public services and assess property taxes, assessments, special taxes and other charges on the property within CFD No. 6 (Zone 1). Although a direct and overlapping debt report for CFD No. 6 (Zone 1) is not required per the Disclosure Agreement, many of these local agencies have outstanding debt and could authorize additional indebtedness at any time.

C. Assessed Values and Value-to-Lien Ratios

The summary of assessed values and value-to-lien ratios for all parcels within CFD No. 6 (Zone 1) are shown in the table below.

Assessed Values and Value-to-Lien Ratios

Zone 1 Tax Class (Land Use)

Number of

Parcels

Total Assessed Value [1]

Outstanding Series 2014

Bonds [2]

Value-to-Lien

Ratio for CFD

Special Tax Levy

Percent of Assigned

Annual Special Taxes

Tax Class 1 (< 2,450) 11 $4,571,473.00 $482,822.53 9.47:1 $32,205.80 23.44% Tax Class 2 (2,450 – 2,650) 16 $6,750,965.00 $744,038.84 9.07:1 $49,629.76 36.12% Tax Class 3 (2,651 – 2,850) 0 $0.00 $0.00 N/A $0.00 0.00% Tax Class 4 (> 2,850) 17 $7,572,853.00 $833,138.63 9.09:1 $55,573.00 40.44% Subtotal for Taxable Parcels [3] 44 $18,895,291.00 $2,060,000.00 9.17:1 $137,408.56 100.00% Tax Class E (Exempt) 1 $366,337.00 $0.00 N/A $0.00 0.00% Total [3] 45 $19,261,628.00 $2,060,000.00 9.35:1 $137,408.56 100.00% [1] Total Assessed Value as reported on the Fiscal Year 2015/2016 equalized tax roll of the County of Riverside. [2] Totals may not sum due to rounding. [3] Principal Amount Outstanding as of January 31, 2016.


VI. Reports and Additional Information Below is a summary of various other reports and information regarding the Bonds which are required by the Disclosure Agreement. A. Report to the California Debt and Investment Advisory Commission

A copy of the report prepared and filed with the California Debt and Investment Advisory Commission pursuant to Section 53359.5(b) of the Act for Fiscal Year 2014/2015 is included as Exhibit G.

B. Listed Events

Pursuant to the Disclosure Agreement, CFD No. 6 (Zone 1) shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material:

(i) Principal and interest payment delinquencies; (ii) Non-payment related defaults, if material; (iii) Unscheduled draws on debt service reserves (including, e.g. the Reserve

Fund and Special Reserve Fund) and reflecting financial difficulties; (iv) Unscheduled draws on credit enhancements reflecting financial

difficulties; (v) Substitution of credit or liquidity providers, or their failure to perform; (vi) Adverse tax opinions, the issuance by the Internal Revenue Service of

proposed of final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB), or other material notices or determinations with respect to the tax status of the security, or other material events affecting the tax status of the security;

(vii) Modifications to rights of security holders, if material; (viii) Bond calls, if material, and tender offers; (ix) Defeasances; (x) Release, substitution, or sale of property securing repayment of the

Bonds; (xi) Rating changes; (xii) Bankruptcy, insolvency, receivership or similar event of the obligated

person; (xiii) The consummation of a merger, consolidation or acquisition involving tan

obligated person or the sale of all or substantially all of the assets of the obligated person (other than in the ordinary course of business), the entry into a definitive agreement to undertake such an action or the termination of definitive agreement relating to any such actions, other than pursuant to its terms, if material; and

(xiv) Appointment of a successor or additional trustee or name change of trustee.

None of these events occurred in Fiscal Year 2014/2015.


C. Additional Information

In addition to any of the information expressly required to be provided by the Disclosure Agreement, CFD No. 6 (Zone 1) shall provide such further information, if any, as may be necessary to make the specifically required statements, in light of the circumstances under which they are made, not misleading. After careful review, it has been determined that there is no such information for Fiscal Year 2014/2015.

S:\Clients\Jurupa Unified SD\SADM\CFDs\CFD No. 6 (Zone 1)\FY1415\Reports\Continuing Disclosure\ContDisc6_16320-1301_Fn.docx


Exhibit A

Debt Service Schedule

Jurupa Unified School District Community Facilities District No. 6 (Zone 1)

Special Tax Bonds, 2014 Series A

Maturity Date (September 1)

Principal Amount/ Sinking Fund

Payment Interest Total Debt Service

2015 $40,000.00 $52,230.70 $92,230.70 2016 $20,000.00 $75,018.76 $95,018.76 2017 $20,000.00 $74,618.76 $94,618.76 2018 $25,000.00 $74,218.76 $99,218.76 2019 $25,000.00 $73,718.76 $98,718.76 2020 $30,000.00 $73,218.76 $103,218.76 2021 $35,000.00 $72,543.76 $107,543.76 2022 $35,000.00 $71,668.76 $106,668.76 2023 $40,000.00 $70,706.26 $110,706.26 2024 $45,000.00 $69,506.26 $114,506.26 2025 $45,000.00 $68,156.26 $113,156.26 2026 $50,000.00 $66,750.00 $116,750.00 2027 $55,000.00 $65,125.00 $120,125.00 2028 $60,000.00 $63,200.00 $123,200.00 2029 $65,000.00 $61,175.00 $126,175.00 2030 $65,000.00 $58,900.00 $123,900.00 2031 $70,000.00 $56,625.00 $126,625.00 2032 $75,000.00 $54,175.00 $129,175.00 2033 $85,000.00 $51,456.26 $136,456.26 2034 $90,000.00 $48,375.00 $138,375.00 2035 $95,000.00 $45,000.00 $140,000.00 2036 $100,000.00 $41,200.00 $141,200.00 2037 $110,000.00 $37,200.00 $147,200.00 2038 $115,000.00 $32,800.00 $147,800.00 2039 $125,000.00 $28,200.00 $153,200.00 2040 $130,000.00 $23,200.00 $153,200.00 2041 $140,000.00 $18,000.00 $158,000.00 2042 $150,000.00 $12,400.00 $162,400.00 2043 $160,000.00 $6,400.00 $166,400.00

A-1

Exhibit B

Special Tax Levy Detail Report

Fiscal Year 2015/2016 Special Tax Levy Jurupa Unified School District

Community Facilities District No. 6 (Zone 1)

Assessor's Parcel Number

Special Tax Classification

Maximum Annual Special Tax Special Tax Levy

166660002 Zone 1, 1 $2,927.80 $2,927.80 166660003 Zone 1, 2 $3,101.87 $3,101.86 166660004 Zone 1, 4 $3,269.00 $3,269.00 166661001 Zone 1, 2 $3,101.87 $3,101.86 166661002 Zone 1, 1 $2,927.80 $2,927.80 166661003 Zone 1, 4 $3,269.00 $3,269.00 166661004 Zone 1, 2 $3,101.87 $3,101.86 166661005 Zone 1, 1 $2,927.80 $2,927.80 166661006 Zone 1, 4 $3,269.00 $3,269.00 166661007 Zone 1, 2 $3,101.87 $3,101.86 166661008 Zone 1, 4 $3,269.00 $3,269.00 166661009 Zone 1, 1 $2,927.80 $2,927.80 166661010 Zone 1, 2 $3,101.87 $3,101.86 166661011 Zone 1, 4 $3,269.00 $3,269.00 166661012 Zone 1, 2 $3,101.87 $3,101.86 166661013 Zone 1, 1 $2,927.80 $2,927.80 166661014 Zone 1, 2 $3,101.87 $3,101.86 166661015 Zone 1, 4 $3,269.00 $3,269.00 166661016 Zone 1, 2 $3,101.87 $3,101.86 166661017 Zone 1, 4 $3,269.00 $3,269.00 166661018 Zone 1, 4 $3,269.00 $3,269.00 166661019 Zone 1, 1 $2,927.80 $2,927.80 166661020 Zone 1, 2 $3,101.87 $3,101.86 166661021 Zone 1, 4 $3,269.00 $3,269.00 166661022 Zone 1, 1 $2,927.80 $2,927.80 166661023 Zone 1, 4 $3,269.00 $3,269.00 166661024 Zone 1, 1 $2,927.80 $2,927.80 166661025 Zone 1, 2 $3,101.87 $3,101.86 166661026 Zone 1, 4 $3,269.00 $3,269.00 166661027 Zone 1, 2 $3,101.87 $3,101.86 183530003 Zone 1, 4 $3,269.00 $3,269.00 183530004 Zone 1, 2 $3,101.87 $3,101.86 183530005 Zone 1, 1 $2,927.80 $2,927.80 183530006 Zone 1, 2 $3,101.87 $3,101.86 183530007 Zone 1, 4 $3,269.00 $3,269.00 183530008 Zone 1, 2 $3,101.87 $3,101.86 183530009 Zone 1, 1 $2,927.80 $2,927.80 183530010 Zone 1, 4 $3,269.00 $3,269.00 183530011 Zone 1, 1 $2,927.80 $2,927.80 183530012 Zone 1, 4 $3,269.00 $3,269.00 183530013 Zone 1, 2 $3,101.87 $3,101.86 183530014 Zone 1, 4 $3,269.00 $3,269.00 183530015 Zone 1, 4 $3,269.00 $3,269.00 183530016 Zone 1, 2 $3,101.87 $3,101.86

B-1

Exhibit C

Rate and Method of Apportionment

RMA Final Page 1 of 10 August 7, 2006

RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 6

OF THE JURUPA UNIFIED SCHOOL DISTRICT

The following sets forth the Rate and Method of Apportionment for the levy and collection of Special Taxes by Community Facilities District No. 6 ("CFD No. 6") of Jurupa Unified School District ("School District"). A Special Tax shall be levied on and collected from Taxable Property (as defined below) in CFD No. 6 each Fiscal Year (as defined below) in an amount determined through the application of the Rate and Method of Apportionment described below. All of the real property in CFD No. 6, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided.

SECTION A DEFINITIONS

The terms hereinafter set forth have the following meanings: "Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Subdivision Map, parcel map, Condominium Plan, or other recorded County parcel map, that creates the boundaries of each Assessor's Parcel Number. "Act" means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Division 2 of Title 5 of the California Government Code. "Administrative Expenses" means any ordinary and necessary expense incurred by the School District on behalf of CFD No. 6 related to the determination of the amount of the levy of Special Taxes, the collection of Special Taxes including the expenses of collecting delinquencies, the administration of Bonds, the proportional payment of salaries and benefits of any School District employee to the extent duties are directly related to the administration of CFD No. 6, and costs otherwise incurred in order to carry out the authorized purposes of CFD No. 6. "Annual Special Tax" means the Special Tax actually levied in any Fiscal Year on any Assessor’s Parcel. "Approved Property" means an Assessor’s Parcel in CFD No. 6 which represents a Lot in a Final Subdivision Map that was recorded prior to January 1 of the prior Fiscal Year, but for which a Building Permit has not been issuued on or before May 1 of the prior Fiscal Year. Notwithstanding the above, once an Assessor’s Parcel has been classified Approved Property, it shall remain Approved Property until such times as a Building Permit is issued. "Assessor’s Parcel" means a lot or parcel of land designated on an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number within the boundaries of CFD No. 6. "Assessor’s Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.

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"Assessor’s Parcel Number" or "APN" means that number assigned to an Assessor’s Parcel by the County for purposes of identification. "Assigned Annual Special Tax" means the Special Tax of that name described in Section D. "Board" means the Board of Education of Jurupa Unified School District or its designee as the legislative body of CFD No. 6. "Bond Index" means the national Bond Buyer Revenue Bond Index, commonly referenced as the 25-Bond Revenue Index. In the event the Bond Index ceases to be published, the index used shall be based on a comparable index for revenue bonds maturing in 30 years with an average rating equivalent to Moody's A1 and S&P's A-plus, as reasonably determined by the Board. "Bonds" means any obligation to repay a sum of money, including obligations in the form of bonds, notes, certificates of participation, long-term leases, loans from government agencies, or loans from banks, other financial institutions, private businesses, or individuals, or long-term contracts, or any refunding thereof, which obligation may be incurred by CFD No. 6 or the School District. "Bond Yield" means the yield on the last series of Bonds issued by or on behalf of CFD No. 6, as calculated at the time such Bonds are issued pursuant of Section 148 of the Internal Revenue Code of 1986, as amended for purpose of the Non-Arbitrage (Tax) Certificate or other similar bond issuance document. "Building Permit" means a permit for the construction of one or more Units issued by the County, or another public agency in the event the County no longer issues permits for the construction of Units within CFD No. 6. For purposes of this definition, "Building Permit" shall not include permits for construction or installation of commercial/industrial structures, parking structures, retaining walls, utility improvements, or other such improvements not intended for human habitation. "Building Square Footage" or "BSF" means the square footage of assessable internal living space of a Unit, exclusive of any carports, walkways, garages, overhangs, patios, enclosed patios, detached accessory structure, or other structures not used as living space, as determined by reference to the Building Permit for such Unit. "Calendar Year" means the period commencing January 1 of any year and ending the following December 31. "Condominium Plan" means a condominium plan recorded pursuant to California Civil Code Section 1352 in the County Office of the Recorder establishing individual building sites for the construction of Condominium Units. "Condominium Unit" means a unit that is located in a Final Subdivision Map which allows for joint ownership of real property in which portions of the property are commonly owned and others are individually owned. "County" means the County of Riverside, State of California.

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"Developed Property" means all Assessor’s Parcels of Taxable Property for which Building Permits were issued on or before May 1 of the prior Fiscal Year, provided that such Assessor's Parcels were created on or before January 1 of the prior Fiscal Year and that each such Assessor's Parcel is associated with a Lot, as determined reasonably by the Board. "Exempt Property" means all Assessor’s Parcels designated as being exempt from Special Taxes in Section H. "Final Subdivision Map" means a final tract map, Condominium Plan, parcel map, lot line adjustment, or functionally equivalent map or instrument that creates building sites, recorded in the County Office of the Recorder. "Fiscal Year" means the period commencing on July 1 of any year and ending the following June 30. "Homeowner" means any owner of a completed unit constructed and sold within CFD No. 6. "Lot(s)" means an individual legal lot created by a Final Subdivision Map for which a Building Permit has been or could be issued. Notwithstanding the foregoing, in the case of an individual legal lot created by such a Final Subdivision Map upon which Condominium Units are entitled to be developed but for which a Condominium Plan has not been recorded, the number of Lots allocable to such legal lot for purposes of calculating the Approved Tax applicable to such Final Subdivision Map shall equal the number of Condominium Units which are permitted to be constructed on such legal lot as shown on such Final Subdivision Map. "Lot 1" means the property identified as Lot 1 on the County of Riverside Tentative Tract Map No. 31301 dated March 2003 which consists of approximately 0.51 acres as potentially modified upon recordation. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C, that can be levied by CFD No. 6 in any Fiscal Year on any Assessor’s Parcel. "Minimum Annual Special Tax Requirement" means the amount required in any Fiscal Year to pay: (i) the debt service or the periodic costs on all outstanding Bonds, (ii) Administrative Expenses of CFD No. 6, (iii) the costs associated with the release of funds from an escrow account, and (iv) any amount required to establish or replenish any reserve funds established in association with the Bonds, less (v) any amount available to pay debt service or other periodic costs on the Bonds pursuant to any applicable bond indenture, fiscal agent agreement, or trust agreement. In arriving at the Minimum Annual Special Tax Requirement the Board shall take into account the reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes in the previous Fiscal Year. "Partial Prepayment Amount" means the amount required to prepay a portion of the Annual Special Tax obligation for an Assessor's Parcel as described in Section G. "Prepayment Amount" means the amount required to prepay the Annual Special Tax obligation in full for an Assessor’s Parcel as described in Section F.

C-3


"Present Value of Taxes" means the present value of any Special Tax applicable to such Assessor's Parcel in the current Fiscal Year not yet received by the School District for CFD No. 6, plus the expected Annual Special Tax applicable to such Assessor's Parcel in each remaining Fiscal Year until the termination date specified in Section J, using as the discount rate (i) the Bond Yield after Bond issuance or (ii) the most recently published Bond Index prior to Bond issuance. "Proportionately" means that the ratio of the actual Annual Special Tax levy to the applicable Assigned Annual Special Tax is equal for all applicable Assessor's Parcels. "Reserve Fund Credit" means, for each owner of an Assessor's Parcel wishing to prepay the Annual Special Tax obligation of such Assessor's Parcel, an amount equal to the reduction in the reserve requirement for the outstanding Bonds resulting from the redemption of Bonds with the applicable prepaid Special Taxes. In the event that a surety bond or other credit instrument satisfies the reserve requirement or the reserve requirement is under funded at the time of the prepayment, no Reserve Credit shall be given. "Special Tax" means any of the special taxes authorized to be levied by CFD No. 6 pursuant to the Act. "Taxable Property" means all Assessor’s Parcels which are not Exempt Property. "Undeveloped Property" means all Assessor’s Parcels of Taxable Property which are not Developed Property. "Unit" means each separate residential dwelling unit which comprises an independent facility capable of conveyance separate from adjacent residential dwelling units. "Zone" means either Zone 1 or Zone 2. "Zone 1" means all property located within the area identified as Zone 1 in Exhibit A to this Rate and Method of Apportionment, subject to interpretation by the Board as described in Section B. "Zone 2" means all property located within the area identified as Zone 2 in Exhibit A to this Rate and Method of Apportionment, subject to interpretation by the Board as described in Section B.

SECTION B

CLASSIFICATION OF ASSESSOR’S PARCELS Each Fiscal Year, beginning with Fiscal Year 2006-07, (i) each Assessor’s Parcel within CFD No. 6 shall be shall be assigned to a Zone in accordance with Exhibit A at the reasonable discretion of the Board; (ii) each Assessor’s Parcel within a Zone of CFD No. 6 shall be classified as Taxable Property or Exempt Property; and (iii) each Assessor's Parcel of Taxable Property shall be classified as Developed Property, Approved Property or Undeveloped Property. Developed Property shall be further classified based on the Building Square Footage of the Unit.

C-4


SECTION C

MAXIMUM SPECIAL TAXES 1. Developed Property

The Maximum Special Tax for each Assessor’s Parcel classified as Developed Property in a given Zone for any Fiscal Year shall be the amount determined by the greater of (i) the application of the Assigned Annual Special Tax for such Zone or (ii) the application of the Assigned Annual Special Tax for Approved Property for such Zone.

2. Approved Property

The Maximum Special Tax for each Assessor’s Parcel classified as Approved Property in a given Zone for any Fiscal Year shall be the amount determined by the application of the Assigned Annual Special Tax for such Zone

3. Undeveloped Property

There shall be no Annual Special Tax collected from Undeveloped Property

SECTION D ASSIGNED ANNUAL SPECIAL TAXES

1. Developed Property

The Assigned Annual Special Tax in Fiscal Year 2006-07 for each Assessor's Parcel of Developed Property shall be determined by reference to Tables 1 and 2 according to the Zone in which the Assessor's Parcel is located and the Building Square Footage of the Unit, subject to increase as described below.

TABLE 1

ASSIGNED ANNUAL SPECIAL TAX FOR

DEVELOPED PROPERTY IN ZONE 1 FISCAL YEAR 2006-07

Building Square Footage

Assigned Annual Special Tax

< 2,450 $2,449.83 per Unit 2,450 – 2,650 $2,595.50 per Unit 2,651 – 2,850 $2,665.42 per Unit

> 2,850 $2,735.34 per Unit

C-5


TABLE 2

ASSIGNED ANNUAL SPECIAL TAX FOR DEVELOPED PROPERTY IN ZONE 2

FISCAL YEAR 2006-07 Building

Square Footage Assigned Annual

Special Tax < 1,800 $1,969.75 per Unit

1,800 – 2,000 $2,031.77 per Unit 2,001 – 2,200 $2,093.80 per Unit

> 2,200 $2,217.85 per Unit

Each July 1, commencing July 1, 2007, the Assigned Annual Special Tax for each Assessor’s Parcel of Developed Property shall be increased by two percent (2.00%) of the amount in effect the prior Fiscal Year.

2. Approved Property The Assigned Annual Special Tax rate in Fiscal Year 2006-07 for each Assessor’s Parcel of

Approved Property shall be determined by reference to Table 3 according to the Zone in which the Assessor’s Parcel is located, subject to increase as described below.

TABLE 3

ASSIGNED ANNUAL SPECIAL TAX FOR

APPROVED PROPERTY IN ZONE 1 AND ZONE 2 FISCAL YEAR 2006-07

Location Assigned Annual

Special Tax Zone 1 $2,735.34 per Lot Zone 2 $2,217.85 per Lot

Each July 1, commencing July 1, 2007, the Assigned Annual Special for each Assessor’s Parcel of Approved Property shall be increased by two percent (2.00%) of the amount in effect the prior Fiscal Year.

If all or any portion of the Final Subdivision Map(s) is subsequently changed or modified after the initial creation of such map, then the Assigned Annual Special Tax per Lot for each Assessor’s Parcel of Approved Property in such Final Subdivision Map area that is changed or modified shall be a rate calculated as follows:

1. Determine the total Assigned Annual Special Taxes for Approved Property

anticipated to apply to the changed or modified Final Subdivision Map area prior to the change or modification.

2. The result of paragraph 1 above shall be divided by the number of Lots which

is ultimately expected to exist in such changed or modified Final Subdivision Map area, as reasonably determined by the Board.

C-6


3. The result is the Assigned Annual Special Tax which shall be applicable to Assessor's Parcels of Approved Property in such changed or modified Final Subdivision Map area for all remaining Fiscal Years in which the Special Tax may be levied. Each July 1, commencing the July 1, following the change or modification to the Final Subdivision Map, the amount determined by this Section shall be increased by two percent (2.00%) of the amount in effect the prior Fiscal Year.

2. Undeveloped Property

There shall be no Assigned Annual Special Tax for Undeveloped Property.

SECTION E METHOD OF APPORTIONMENT OF THE ANNUAL SPECIAL TAX

Commencing Fiscal Year 2006-07 and for each subsequent Fiscal Year, the Board shall levy Annual Special Taxes as follows: Step One: The Board shall levy an Annual Special Tax on each Assessor’s Parcel of Developed

Property in an amount equal to the Assigned Annual Special Tax applicable to each such Assessor’s Parcel.

Step Two: If the sum of the amounts collected in step one is insufficient to satisfy the Minimum

Annual Special Tax Requirement, then the Board shall Proportionately levy an Annual Special Tax on each Assessor’s Parcel of Approved Property in an amount up to the Assigned Annual Special Tax applicable to each such Assessor’s Parcel to satisfy the Minimum Annual Special Tax Requirement.

Step Three: If the sum of the amounts collected in steps one and two is insufficient to satisfy the

Minimum Annual Special Tax Requirement, then the Board shall Proportionately levy an Annual Special Tax on each Assessor’s Parcel of Developed Property up to the Maximum Special Tax applicable to each such Assessor’s Parcel, to satisfy the Minimum Annual Special Tax Requirement.

SECTION F

PREPAYMENT OF ANNUAL SPECIAL TAXES The Annual Special Tax obligation of an Assessor's Parcel of Developed Property or an Assessor's Parcel of Approved Property for which a Building Permit has been issued may be prepaid in full, provided that there are no delinquent Special Taxes, penalties, or interest charges outstanding with respect to such Assessor’s Parcel at the time the Annual Special Tax obligation would be prepaid. The Prepayment Amount for an Assessor’s Parcel eligible for prepayment shall be determined as described below. An owner of an Assessor's Parcel intending to prepay the Annual Special Tax obligation shall provide CFD No. 6 with written notice of intent to prepay. Within thirty (30) days of receipt of such written notice, the Board shall reasonably determine the Prepayment Amount of such Assessor's Parcel and shall notify such owner of such Prepayment Amount. The Prepayment Amount shall be calculated according to the following formula:

C-7


P = PVT – RFC + PAF

The terms above have the following meanings:

P = Prepayment Amount PVT = Present Value of Taxes RFC = Reserve Fund Credit PAF = Prepayment Administrative Fees

Notwithstanding the foregoing, no prepayment will be allowed unless the amount of Annual Special Taxes that may be levied on Taxable Property, net of Administrative Expenses, shall be at least 1.1 times the regularly scheduled annual interest and principal payments on all currently outstanding Bonds in each future Fiscal Year and such prepayment will not impair the security of all currently outstanding Bonds, as reasonably determined by the Board. Such determination shall include identifying all Assessor's Parcels that are expected to become Exempt Property. With respect to any Assessor's Parcel that is prepaid, the Board shall indicate in the records of CFD No. 6 that there has been a prepayment of the Annual Special Tax obligation and shall cause a suitable notice to be recorded in compliance with the Act to indicate the prepayment of the Annual Special Tax obligation and the release of the Annual Special Tax lien on such Assessor's Parcel, and the obligation of such Assessor's Parcel to pay such Annual Special Tax shall cease.

SECTION G PARTIAL PREPAYMENT OF ANNUAL SPECIAL TAXES

The Annual Special Tax obligation of an Assessor's Parcel may be partially prepaid at the times and under the conditions set forth in this section, provided that there are no delinquent Special Taxes, penalties, or interest charges outstanding with respect to such Assessor’s Parcel at the time the Annual Special Tax obligation would be prepaid. 1. Partial Prepayment Times and Conditions

Prior to the conveyance of the first production Unit on a Lot within a Final Subdivision Map, the owner of no less than all the Taxable Property within such Final Subdivision Map may elect in writing to the Board to prepay a portion of the Annual Special Tax obligations for all the Assessor’s Parcels within such Final Subdivision Map, as calculated in Section G.2. below. The partial prepayment of each Annual Special Tax obligation shall be collected for all Assessor's Parcels prior to the conveyance of the first production Unit on a lot within such Final Subdivision Map.

2. Partial Prepayment Amount

The Partial Prepayment Amount shall be calculated according to the following formula:

PP = PG x F The terms above have the following meanings:

PP = the Partial Prepayment Amount PG = the Prepayment Amount calculated according to Section H F = the percent by which the owner of the Assessor’s Parcel is partially

prepaying the Annual Special Tax obligation

C-8


3. Partial Prepayment Procedures and Limitations

With respect to any Assessor’s Parcel that is partially prepaid, the Board shall indicate in the records of CFD No. 6 that there has been a partial prepayment of the Annual Special Tax obligation and shall cause a suitable notice to be recorded in compliance with the Act to indicate the partial prepayment of the Annual Special Tax obligation and the partial release of the Annual Special Tax lien on such Assessor’s Parcel, and the obligation of such Assessor’s Parcel to pay such prepaid portion of the Annual Special Tax shall cease. Additionally, the notice shall indicate that the Assigned Annual Special Tax and the Backup Annual Special Tax for the Assessor's Parcel has been reduced by an amount equal to the percentage which was partially prepaid.

Notwithstanding the foregoing, no partial prepayment will be allowed unless the amount of Annual Special Taxes that may be levied on Taxable Property after such partial prepayment, net of Administrative Expenses, shall be at least 1.1 times the regularly scheduled annual interest and principal payments on all currently outstanding Bonds in each future Fiscal Year and such partial prepayment will not impair the security of all currently outstanding Bonds, as reasonably determined by the Board. Such determination shall include identifying all Assessor's Parcels that are expected to become Exempt Property.

SECTION H

EXEMPTIONS The Board shall classify as Exempt Property (i) Lot 1, (ii) Assessor’s Parcels owned by the State of California, Federal or other local governments, (iii) Assessor’s Parcels which are used as places of worship and are exempt from ad valorem property taxes because they are owned by a religious organization, (iv) Assessor’s Parcels used exclusively by a homeowners' association, (v) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, (vi) Assessor’s Parcels developed or expected to be developed exclusively for non-residential use, including any use directly servicing any non-residential property, such as parking, as reasonably determined by the Board, and (vii) any other Assessor’s Parcels at the reasonable discretion of the Board. [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK]

C-9


SECTION I APPEALS

Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Board not later than twelve months after having paid the first installment of the Special Tax that is disputed. In order to be considered sufficient, any claim of appeal must: (i) specifically identify the property by address and Assessor's Parcel Number; (ii) state the amount in dispute and whether it is the whole amount or any a portion of the Special Tax; (iii) state all grounds on which the property owner is disputing the amount or application of the Special Tax, including a reasonably detailed explanation as to why the amount or application of such Special Tax is incorrect; (iv) include all documentation, if any, in support of the claim; and (v) be verified under penalty of perjury by the person who paid the Special Tax or his or her guardian, executor or administrator. A representative(s) of CFD No. 6 ("Representative") shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the Representative's decision requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made (except for the last year of levy), but an adjustment shall be made to the Annual Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s) as the representative's decisions shall indicate.

SECTION J TERMINATION OF SPECIAL TAX

Annual Special Taxes shall be levied for a period of thirty-three (33) Fiscal Years after Bonds have been issued, provided that Annual Special Taxes shall not be levied after Fiscal Year 2042-43.

SECTION K EXCESS ASSIGNED ANNUAL SPECIAL TAXES

In any Fiscal Year which the Annual Special Taxes collected from Developed Property, pursuant to Step One of Section E, exceeds the Minimum Annual Special Tax requirement, the School District shall use such amount for acquisition, construction or financing of school facilities in accordance with the Act, CFD No. 6 proceedings and other applicable law as determined by the Board.

SECTION L MANNER OF COLLECTION

The Annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 6 may collect Annual Special Taxes at a different time or in a different manner if necessary to meet its financial obligations. J:\CLIENTS\JURUPA.USD\Mello\CFD No. 6 Far West Industries (65049)\Formation Docs\Final Docs\RMA_FINAL.doc

C-10

EXHIBIT A

Zone Map of CFD No. 6 of the Jurupa Unified School District

C-11

C-12

C-13

Exhibit D

Annual Debt Service Coverage Summary Table

Annual Debt Service Coverage Summary Jurupa Unified School District

Community Facilities District No. 6 (Zone 1) Special Tax Bonds, 2014 Series A

Maturity Date (September 1)

Total Debt Service

Special Tax Levy/ Maximum

Special Tax

Administrative Expense Budget

Net Taxes Coverage

2016 $95,018.76 $137,408.56 $29,877.31 $107,531.25 113.17% 2017 $94,618.76 $140,156.98 $30,474.86 $109,682.12 115.92% 2018 $99,218.76 $142,960.12 $31,084.35 $111,875.77 112.76% 2019 $98,718.76 $145,819.32 $31,706.04 $114,113.28 115.59% 2020 $103,218.76 $148,735.71 $32,340.16 $116,395.55 112.77% 2021 $107,543.76 $151,710.42 $32,986.96 $118,723.46 110.40% 2022 $106,668.76 $154,744.63 $33,646.70 $121,097.93 113.53% 2023 $110,706.26 $157,839.52 $34,319.64 $123,519.88 111.57% 2024 $114,506.26 $160,996.31 $35,006.03 $125,990.28 110.03% 2025 $113,156.26 $164,216.24 $35,706.15 $128,510.09 113.57% 2026 $116,750.00 $167,500.57 $36,420.27 $131,080.30 112.27% 2027 $120,125.00 $170,850.58 $37,148.68 $133,701.90 111.30% 2028 $123,200.00 $174,267.59 $37,891.65 $136,375.94 110.69% 2029 $126,175.00 $177,752.94 $38,649.49 $139,103.45 110.25% 2030 $123,900.00 $181,308.00 $39,422.48 $141,885.52 114.52% 2031 $126,625.00 $184,934.16 $40,210.93 $144,723.23 114.29% 2032 $129,175.00 $188,632.84 $41,015.14 $147,617.70 114.28% 2033 $136,456.26 $192,405.50 $41,835.45 $150,570.05 110.34% 2034 $138,375.00 $196,253.61 $42,672.16 $153,581.45 110.99% 2035 $140,000.00 $200,178.68 $43,525.60 $156,653.08 111.90% 2036 $141,200.00 $204,182.25 $44,396.11 $159,786.14 113.16% 2037 $147,200.00 $208,265.90 $45,284.03 $162,981.87 110.72% 2038 $147,800.00 $212,431.22 $46,189.71 $166,241.51 112.48% 2039 $153,200.00 $216,679.84 $47,113.51 $169,566.33 110.68% 2040 $153,200.00 $221,013.44 $48,055.78 $172,957.66 112.90% 2041 $158,000.00 $225,433.71 $49,016.89 $176,416.82 111.66% 2042 $162,400.00 $229,942.38 $49,997.23 $179,945.15 110.80% 2043 $166,400.00 $234,541.23 $50,997.18 $183,544.05 110.30%

D-1

Exhibit E

Assessed Value-to-Lien Detail Report

Fiscal Year 2015/2016 Assessed Value-to-Lien Jurupa Unified School District

Community Facilities District No. 6 (Zone 1) Special Tax Bonds, 2014 Series A

Assessed Value

Assessor's Parcel Number Land Improvement Total Total Lien Value-to-Lien

166660002 $80,000.00 $370,000.00 $450,000.00 $43,892.96 10.25:1 166660003 $127,000.00 $307,000.00 $434,000.00 $46,502.43 9.33:1 166660004 $64,438.00 $370,429.00 $434,867.00 $49,008.15 8.87:1 166661001 $71,398.00 $336,593.00 $407,991.00 $46,502.43 8.77:1 166661002 $134,252.00 $241,655.00 $375,907.00 $43,892.96 8.56:1 166661003 $161,101.00 $257,764.00 $418,865.00 $49,008.15 8.55:1 166661004 $121,000.00 $306,000.00 $427,000.00 $46,502.43 9.18:1 166661005 $118,000.00 $289,000.00 $407,000.00 $43,892.96 9.27:1 166661006 $94,058.00 $271,726.00 $365,784.00 $49,008.15 7.46:1 166661007 $81,968.00 $251,029.00 $332,997.00 $46,502.43 7.16:1 166661008 $119,000.00 $334,000.00 $453,000.00 $49,008.15 9.24:1 166661009 $132,006.00 $280,040.00 $412,046.00 $43,892.96 9.39:1 166661010 $153,218.00 $310,726.00 $463,944.00 $46,502.43 9.98:1 166661011 $145,000.00 $353,000.00 $498,000.00 $49,008.15 10.16:1 166661012 $149,000.00 $318,000.00 $467,000.00 $46,502.43 10.04:1 166661013 $128,000.00 $348,000.00 $476,000.00 $43,892.96 10.84:1 166661014 $191,257.00 $300,548.00 $491,805.00 $46,502.43 10.58:1 166661015 $117,258.00 $245,179.00 $362,437.00 $49,008.15 7.40:1 166661016 $144,000.00 $288,000.00 $432,000.00 $46,502.43 9.29:1 166661017 $81,968.00 $302,259.00 $384,227.00 $49,008.15 7.84:1 166661018 $143,000.00 $360,000.00 $503,000.00 $49,008.15 10.26:1 166661019 $81,598.00 $281,004.00 $362,602.00 $43,892.96 8.26:1 166661020 $150,005.00 $326,799.00 $476,804.00 $46,502.43 10.25:1 166661021 $125,000.00 $339,000.00 $464,000.00 $49,008.15 9.47:1 166661022 $117,000.00 $296,000.00 $413,000.00 $43,892.96 9.41:1 166661023 $125,000.00 $334,000.00 $459,000.00 $49,008.15 9.37:1 166661024 $121,000.00 $322,000.00 $443,000.00 $43,892.96 10.09:1 166661025 $85,279.00 $266,499.00 $351,778.00 $46,502.43 7.56:1 166661026 $122,000.00 $362,000.00 $484,000.00 $49,008.15 9.88:1 166661027 $150,005.00 $208,934.00 $358,939.00 $46,502.43 7.72:1 183530003 $80,000.00 $392,000.00 $472,000.00 $49,008.15 9.63:1 183530004 $80,357.00 $357,948.00 $438,305.00 $46,502.43 9.43:1 183530005 $80,550.00 $322,098.00 $402,648.00 $43,892.96 9.17:1 183530006 $107,401.00 $290,952.00 $398,353.00 $46,502.43 8.57:1 183530007 $63,000.00 $380,000.00 $443,000.00 $49,008.15 9.04:1 183530008 $107,000.00 $312,000.00 $419,000.00 $46,502.43 9.01:1 183530009 $71,398.00 $349,853.00 $421,251.00 $43,892.96 9.60:1 183530010 $64,000.00 $406,000.00 $470,000.00 $49,008.15 9.59:1 183530011 $64,439.00 $343,580.00 $408,019.00 $43,892.96 9.30:1 183530012 $64,000.00 $391,000.00 $455,000.00 $49,008.15 9.28:1 183530013 $64,439.00 $362,373.00 $426,812.00 $46,502.43 9.18:1 183530014 $80,550.00 $366,133.00 $446,683.00 $49,008.15 9.11:1 183530015 $76,498.00 $382,492.00 $458,990.00 $49,008.15 9.37:1 183530016 $64,439.00 $359,798.00 $424,237.00 $46,502.43 9.12:1

E-1

Exhibit F

Assessed Value Summary Table

Fiscal Year 2015/2016 Assessed Value Summary

Jurupa Unified School District Community Facilities District No. 6 (Zone 1)

Tax Class (Land Use) Units / Parcels

Assessed Value Land

Assessed Value Improvement

Assessed Value Other

Assessed Value Total [1]

Improved Tax Class 1 (< 2,450) 11 $1,128,243.00 $3,443,230.00 $0.00 $4,571,473.00 Tax Class 2 (2,450 - 2,650) 16 $1,847,766.00 $4,903,199.00 $0.00 $6,750,965.00 Tax Class 3 (2,651 - 2,850) 0 $0.00 $0.00 $0.00 $0.00 Tax Class 4 (> 2,850) 17 $1,725,871.00 $5,846,982.00 $0.00 $7,572,853.00

Tax Class U (UNDEV) 0 $0.00 $0.00 $0.00 $0.00 Subtotal Improved 44 $4,701,880.00 $14,193,411.00 $0.00 $18,895,291.00 Unimproved Tax Class 1 (< 2,450) 0 $0.00 $0.00 $0.00 $0.00 Tax Class 2 (2,450 - 2,650) 0 $0.00 $0.00 $0.00 $0.00 Tax Class 3 (2,651 - 2,850) 0 $0.00 $0.00 $0.00 $0.00 Tax Class 4 (> 2,850) 0 $0.00 $0.00 $0.00 $0.00

Tax Class U (UNDEV) 0 $0.00 $0.00 $0.00 $0.00 Subtotal Unimproved 0 $0.00 $0.00 $0.00 $0.00 Subtotal Taxable 44 $4,701,880.00 $14,193,411.00 $0.00 $18,895,291.00 Tax Class E (EXEMPT) 1 $35,102.00 $331,235.00 $0.00 $366,337.00 Tax Class P (PREPAID) 0 $0.00 $0.00 $0.00 $0.00 Total 45 $4,736,982.00 $14,524,646.00 $0.00 $19,261,628.00 [1] Total Assessed Value of parcels within Zone 1 as reported on the Fiscal Year 2015/2016 equalized tax roll of the County of Riverside.

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Exhibit G

Report to the California Debt and Investment Advisory Commission

STATE OF CALIFORNIA MELLO-ROOS COMMUNITY FACILITIES DISTRICT (CFD)

YEARLY FISCAL STATUS REPORT

California Debt and Investment Advisory Commission 915 Capitol Mall, Room 400, Sacramento, CA 95814

P.O. Box 942809, Sacramento, CA 94209-0001 (916) 653-3269 Fax (916) 654-7440

Submitted: Wednesday, October 28, 2015 8:20:10AM

CDIAC #: 2014-1943

For Office Use Only

Fiscal Year

I. GENERAL INFORMATION A. Issuer

B.Project Name

C. Name/ Title/ Series of Bond Issue

D. Date of Bond Issue

E. Original Principal Amount of Bonds

Jurupa Unified School District CFD No 6

Zone 1 Series A

2014 Special Tax Bonds

12/11/2014

$2,100,000.00

F. Reserve Fund Minimum Balance Required

II. FUND BALANCE FISCAL STATUS

Yes X

Amount

$306,957.07 No

Balances Reported as of: 6/30/2015

A. Principal Amount of Bonds Outstanding $2,100,000.00

B. Bond Reserve Fund $306,995.43

C. Capitalized Interest Fund $0.00

D. Construction Fund(s) $1,027,809.94

III. ASSESSED VALUE OF ALL PARCELS IN CFD SUBJECT TO SPECIAL TAX

A. Assessed or Appraised Value Reported as of:

X

B. Total Assessed Value of All Parcels

IV. TAX COLLECTION INFORMATION

A. Total Amount of Special Taxes Due Annually

B. Total Amount of Unpaid Special Taxes Annually

C. Taxes are Paid Under the County’s Teeter Plan?

7/1/2015

From Equalized Tax Roll

From Appriasal of Property (Use only in first year or before annual tax roll billing commences)

$20,600,890.00

$134,713.56

$3,204.88

N

V. DELINQUENT REPORTING INFORMATION

Delinquent Parcel Information Reported as of Equalized Tax Roll of:

6/30/2015

A. Total Number of Delinquent Parcels: 1

B. Total Amount of Taxes Due on Delinquent Parcels: (Do not include penalties, penalty interest, etc.)

$3,204.88

VI. FORECLOSURE INFORMATION FOR FISCAL YEAR (Aggregate totals, if foreclosure commenced on same date) (Attach additional sheets if necessary.)

Date Foreclosure Commenced

Total Number of Foreclosure

Parcels

Total Amount of Tax Due on

Foreclosure Parcels

$0.00

$0.00

$0.00

$0.00

$0.00 G-1

STATE OF CALIFORNIA MELLO-ROOS COMMUNITY FACILITIES DISTRICT (CFD)

YEARLY FISCAL STATUS REPORT

California Debt and Investment Advisory Commission 915 Capitol Mall, Room 400, Sacramento, CA 95814

P.O. Box 942809, Sacramento, CA 94209-0001 (916) 653-3269 Fax (916) 654-7440

Submitted: Wednesday, October 28, 2015 8:20:10AM

CDIAC #: 2014-1943

For Office Use Only

Fiscal Year

VII. ISSUE RETIRED This issue is retired and no longer subject to the Yearly Fiscal Status report filing requirements. (Indicate reason for retirement)

Matured

Redeemed Entirely

Other

If Matured, indicate final maturity date:

If Redeemed Entirely, state refunding bond title & CDIAC #:

and redemption date:

If Other:

and date:

VIII. NAME OF PARTY COMPLETING THIS FORM

Name

Title

Firm/ Agency

Address

City/ State/ Zip

Phone Number

E-Mail

Benjamin Dolinka

President

Dolinka Group, LLC

8955 Research Drive

Irvine, CA 92618

(949) 250-8300

[email protected]

Date of Report

10/28/2015

IX. ADDITIONAL COMMENTS:

Completion and submittal of this form to the California Debt and Investment Advisory Commission will assure your compliance with California State law. Section 53359.5 of the California Government Code requires that all agencies issuing Mello-Roos Community Facilities bonds after January 1, 1993 to report specific information to the Commission by October 30th of each year.

G-2

mailto:[email protected]