3505000 City of Chino Hills Reassessment District No

NEW ISSUE – BOOK-ENTRY-ONLY NOT RATED

(See “CONCLUDING INFORMATION – No Rating on the Bonds; Secondary Market” herein)

In the opinion of Orrick, Herrington & Sutcliffe LLP, Bond Counsel to the City, based upon an analysis of existing laws, regulations, rulings and court decisions, and assuming, among other matters, the accuracy of certain representations and compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986 (the “Code”) and is exempt from State of California personal income taxes. In the further opinion of Bond Counsel, interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, although Bond Counsel observes that such interest is included in adjusted current earnings when calculating corporate alternative minimum taxable income. Bond Counsel expresses no opinion regarding any other tax consequences related to the ownership or disposition of, or the accrual or receipt of interest on, the Bonds. See “LEGAL MATTERS – Tax Matters.”

SAN BERNARDINO COUNTY STATE OF CALIFORNIA $3,505,000 CITY OF CHINO HILLS REASSESSMENT DISTRICT NO. 10-1 LIMITED OBLIGATION IMPROVEMENT BONDS

Dated: Date of Delivery Due: September 2 as Shown on the Inside Front Cover.

The cover page contains certain information for quick reference only. It is not a summary of the issue. Investors must read the entire Official Statement to obtain information essential to the making of an informed investment decision. Investment in the Bonds involves risks. See “RISK FACTORS” herein for a discussion of special risk factors that should be considered in evaluating the investment quality of the Bonds.

The City of Chino Hills Reassessment District No. 10-1, Limited Obligation Improvement Bonds (the “Bonds”) are being issued by the City of Chino Hills (the “City”) pursuant to an Indenture, dated as of August 1, 2010 (the “Indenture”), by and between the City and U.S. Bank National Association, as trustee (the “Trustee”) to: (i) refund outstanding obligations of the City of Chino Hills Reassessment District 1995, (ii) pay costs related to the issuance of the Bonds, and (iii) make a deposit to a Reserve Fund for the Bonds.

The Bonds are being issued pursuant to provisions of the Refunding Act of 1984 for 1915 Improvement Act Bonds (the “Act”). The Bonds are payable from reassessments levied pursuant to the Act. See “SOURCES OF PAYMENT FOR THE BONDS” and “RISK FACTORS” herein.

Interest on the Bonds is payable semiannually on September 2 and March 2 each year, commencing March 2, 2011 (each, an “Interest Payment Date”), until maturity. The Bonds are subject to optional and special mandatory redemption as described herein. See “THE BONDS - Redemption” herein.

The Bonds are offered when, as and if issued subject to the approval as to their legality by Orrick, Herrington & Sutcliffe LLP, Los Angeles, California, Bond Counsel and certain other conditions. Certain legal matters will be passed on for the City by the City Attorney and by Fulbright & Jaworski L.L.P., Los Angeles, California, Disclosure Counsel and for the Underwriter by its Counsel, Nossaman LLP, Irvine, California. It is anticipated that the Bonds in book-entry form will be available for delivery through the facilities of The Depository Trust Company, New York, New York on or about August 19, 2010.

The date of this Official Statement is August 5, 2010.

$3,505,000 CITY OF CHINO HILLS REASSESSMENT DISTRICT NO. 10-1 LIMITED OBLIGATION IMPROVEMENT BONDS MATURITY SCHEDULE (Base CUSIP®† 16957H) Maturity Date Principal Interest Reoffering September 2 Amount Rate Yield CUSIP®† 2011 $265,000 2.00% 2.00% BR1 2012 275,000 2.50 2.50 BS9 2013 285,000 3.00 3.00 BT7 2014 290,000 3.375 3.375 BU4 2015 300,000 3.875 3.875 BV2 2016 310,000 4.25 4.25 BW0 2017 325,000 4.50 4.50 BX8 2018 340,000 4.75 4.75 BY6 2019 355,000 5.00 4.98* BZ3 2020 370,000 5.125 5.17 CA7 2021 390,000 5.25 5.32 CB5 ______* Yield calculated to the September 2, 2016 optional call date.

† CUSIP® A registered trademark of the American Bankers Association. Copyright © 1999-2010 Standard & Poor’s, a Division of The McGraw-Hill Companies, Inc. CUSIP® data herein is provided by Standard & Poor’s CUSIP® Service Bureau. This data in not intended to create a database and does not serve in any way as a substitute for the CUSIP® Service Bureau. CUSIP® numbers are provided for convenience of reference only. Neither the City nor the Underwriter takes any responsibility for the accuracy of such numbers. GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT

Use of Official Statement. This Official Statement is submitted in connection with the offer and sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement is not to be construed as a contract with the purchasers of the Bonds.

Estimates and Forecasts. This Official Statement contains statements which, to the extent they are not recitations of historical fact, constitute “forward-looking statements,” within the meaning of the United States Private Securities Litigation Reform Act of 1995, Section 21E of the United States Exchange Act of 1934, as amended, and Section 27A of the United States Securities Act of 1933, as amended. In this respect, such forward-looking statements are generally identified by the use of words “estimate,” “project,” “plan,” “budget,” “anticipate,” “expect,” “intend,” or “believe” or the negative thereof or other variations thereon or comparable terminology.

The achievement of certain results or other expectations contained in such forward-looking statements involves known or unknown risks, uncertainties and other factors which may cause actual results, performance or achievements to be significantly different than those expressed or implied by such forward-looking statements. These risks and uncertainties include, but are not limited to, uncertainties relating to economic conditions, the effect of changes in the amounts and timing of receipt of revenues, the availability and sufficiency of Reassessments, change in circumstances adversely affecting the projected use of proceeds, and risks involving pertinent court decisions. The City does not plan to issue any updates or revisions to those forward-looking statements if or when its expectations, or events, conditions or circumstances on which such statements are based change. Potential investors are cautioned that such statements are only predictions and that actual events or results may differ materially. In evaluating such statements, potential investors should specifically consider the various factors which could cause actual events or results to differ materially from those indicated by such forward-looking statements.

Limit of Offering. No dealer, broker, salesperson or other person has been authorized by the City to give any information or to make any representations in connection with the offer or sale of the Bonds other than those contained herein and if given or made, such other information or representation must not be relied upon as having been authorized by the City, the Financial Advisor or the Underwriter. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy nor shall there be any sale of the Bonds by a person in any jurisdiction in which it is unlawful for such person to make such an offer, solicitation or sale.

Involvement of Underwriter. The Underwriter has submitted the following statement for inclusion in this Official Statement: The Underwriter has reviewed the information in this Official Statement in accordance with, and as a part of, its responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of such information.

Information Subject to Change. The information and expressions of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the City or any other entity described or referenced herein since the date hereof. All summaries of the documents referred to in this Official Statement are made subject to the provisions of such documents, respectively, and do not purport to be complete statements of any or all of such provisions.

Stabilization of Prices. In connection with this offering, the Underwriter may overallot or effect transactions which stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. The Underwriter may offer and sell the Bonds to certain dealers and others at prices lower than the public offering prices set forth on the inside front cover page hereof and said public offering prices may be changed from time to time by the Underwriter.

THE BONDS HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON AN EXCEPTION FROM THE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT. THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER THE SECURITIES LAWS OF ANY STATE. CITY OF CHINO HILLS, CALIFORNIA

CITY COUNCIL

W.C. “Bill” Kruger, Mayor Ed Graham, Vice Mayor Art Bennett, Council Member Gwenn Norton-Perry, Council Member Peter Rogers, Council Member ______

CITY STAFF

Michael S. Fleager, City Manager Mary M. McDuffee, City Clerk Mark D. Hensley, City Attorney Kathleen Gotch, Assistant City Manager Christine Kelly, Community Development Director Judy R. Lancaster, Finance Director/City Treasurer Jonathan Marshall, Community Services Director John Mura, Public Works Director Steve Nix, City Engineer ______

PROFESSIONAL SERVICES

Bond Counsel Orrick, Herrington & Sutcliffe LLP Los Angeles, California

Disclosure Counsel Fulbright & Jaworski L.L.P. Los Angeles, California

Financial Advisor Harrell & Company Advisors, LLC Orange, California

Reassessment Engineer Willdan Financial Services Temecula, California

Trustee and Escrow Bank U.S. Bank National Association Los Angeles, California

Verification Agent Grant Thornton LLP Minneapolis, Minnesota

TABLE OF CONTENTS

INTRODUCTION ...... 1 Prepayment of Reassessments ...... 32 The City ...... 1 Other Possible Claims Upon the Value of a The District ...... 1 Reassessment Parcel ...... 33 Security and Sources of Repayment for the Direct and Overlapping Indebtedness ...... 33 Bonds ...... 1 Adjustable Rate and Non-Conventional Purpose ...... 2 Mortgages ...... 33 Property Values ...... 2 Payments by FDIC ...... 34 Tax Exemption ...... 2 Bankruptcy Proceedings ...... 34 Professionals Involved in the Offering ...... 3 Payment of the Reassessment Not a Personal Offering of the Bonds ...... 3 Obligation ...... 34 Information Concerning this Official No City Obligation to Pay Debt Service ...... 35 Statement ...... 3 Loss of Tax Exemption ...... 35 IRS Audit of Tax-Exempt Bond Issues ...... 35 THE BONDS ...... 4 Economic Uncertainty ...... 35 General Provisions ...... 4 No Acceleration Provision ...... 35 Book-Entry-Only System ...... 5 Proposition 218 ...... 36 Redemption ...... 5 Ballot Initiatives and Legislative Measures ...... 37 Scheduled Debt Service on the Bonds ...... 7 Limited Secondary Market ...... 37 THE FINANCING PLAN ...... 8 Limitations on Remedies ...... 37 The Refunding Program...... 8 LEGAL MATTERS ...... 38 Estimated Uses of Funds...... 8 Enforceability of Remedies ...... 38 THE DISTRICT ...... 9 Approval of Legal Proceedings ...... 38 General ...... 9 Tax Matters ...... 38 Assessed Values ...... 9 Absence of Litigation ...... 40 Assessed Value to Reassessment Lien Ratios ...... 11 CONCLUDING INFORMATION ...... 40 Largest Property Ownership ...... 13 No Rating on the Bonds; Secondary Market ...... 40 Delinquencies ...... 18 Underwriting ...... 40 Effective Tax Rates ...... 20 Verifications of Mathematical Computations ...... 40 Direct and Overlapping Debt ...... 21 The Financial Advisor ...... 41 SOURCES OF PAYMENT FOR THE Continuing Disclosure ...... 41 BONDS ...... 23 Execution ...... 41 Repayment of the Bonds ...... 23 APPENDIX A - CITY OF CHINO HILLS Reserve Fund ...... 25 INFORMATION STATEMENT RISK FACTORS ...... 27 APPENDIX B – SUMMARY OF General ...... 27 PRINCIPAL LEGAL DOCUMENTS Risks of Real Estate Secured Investments Generally ...... 27 APPENDIX C – FORM OF CONTINUING Risks Related to Current Real Estate Market DISCLOSURE AGREEMENT Conditions ...... 27 APPENDIX D – ASSESSMENT PARCEL Foreclosure and Sale Proceedings ...... 28 LISTING Depletion of Reserve Fund ...... 28 Valuation of Property in the District ...... 29 APPENDIX E - PROPOSED FORM OF Factors Affecting Parcel Value and Aggregate OPINION OF BOND COUNSEL Values ...... 30 APPENDIX F – DTC AND THE BOOK- Concentration of Ownership ...... 32 ENTRY-ONLY SYSTEM City of Chino Hills (San Bernardino County, California)

Regional Location Mop

/SAN LOS ANGELES COUNTY I I I

ORANGE COUNTY

USMC Camp Pendleton Ll NOWTii OFFICIAL STATEMENT $3,505,000 CITY OF CHINO HILLS REASSESSMENT DISTRICT NO. 10-1 LIMITED OBLIGATION IMPROVEMENT BONDS

This Official Statement which includes the cover page and appendices (the “Official Statement”) is provided to furnish certain information concerning the sale of the City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds (the “Bonds”), in the aggregate principal amount of $3,505,000. INTRODUCTION The description and summaries of various documents hereinafter set forth do not purport to be comprehensive or definitive, and reference is made to each document for the complete details of all terms and conditions. All statements herein are qualified in their entirety by reference to each document. All capitalized terms used in this Official Statement and not otherwise defined herein have the same meaning as in the Indenture (defined below).

The City

The City is a municipal corporation and general law city under the laws of the State of California operating under the council-manager form of government. The City was incorporated in 1991 under the laws of the State of California. It encompasses 46 square miles in southwestern San Bernardino County (the “County”). Neighboring communities include the cities of Chino and Diamond Bar. As of January 1, 2010, the City has a population of approximately 79,000.

For further information concerning the City see “APPENDIX A - CITY OF CHINO HILLS INFORMATION STATEMENT” herein.

The District

Reassessment District No. 10-1 (the “District”) was created by the City pursuant to proceedings taken under the Refunding Act of 1984 for 1915 Improvement Act Bonds (the “Act”). The District encompasses portions of property in the City located in the villages of Woodview, Rincon, the Oaks, and approximately, 25% of Soquel Canyon, 10% of Los Ranchos, and 5% of Carbon Canyon. The District covers over 3.5 square miles, with a total of 4,608 parcels, of which 1,992 parcels are subject to the Reassessments (as defined below) securing the Bonds. See “THE DISTRICT” herein.

Security and Sources of Repayment for the Bonds

The Bonds will be issued under the Indenture, dated as of August 1, 2010 (the “Indenture”), between the City and U.S. Bank National Association, Los Angeles, California, as trustee (the “Trustee”) (see “APPENDIX B - SUMMARY OF PRINCIPAL LEGAL DOCUMENTS” herein) and pursuant to the Act.

1 The Bonds are limited obligations of the City secured by a first lien on the unpaid reassessments (the “Reassessments”) levied by the City on the parcels in the District with unpaid reassessments (the “Reassessment Parcels”) pursuant to the Act and the funds pledged therefor under the Indenture. Reassessments levied on the property in the District are estimated to be sufficient, if paid timely, to pay the aggregate amount of the principal and interest on the Bonds. See “SOURCES OF PAYMENT FOR THE BONDS” and “RISK FACTORS” herein.

The City has covenanted to cause foreclosure proceedings to be commenced and prosecuted against Reassessment Parcels with delinquent installments of Reassessments under certain circumstances. For a more detailed description of the foreclosure covenant see “SOURCES OF PAYMENT FOR THE BONDS - Repayment of the Bonds - Covenant to Commence Foreclosure Proceedings.”

The Bonds are special obligations of the City payable solely from the unpaid Reassessments and other assets pledged therefor under the Indenture. The Bonds do not constitute a debt or liability of the City, the State of California or of any political subdivision thereof, other than the City to the limited extent described herein. The City shall only be obligated to pay the principal of the Bonds, and the interest thereon, from the funds described herein, and neither the faith and credit nor the taxing power of the City or the State of California or any political subdivision thereof is pledged to the payment of the principal of or the interest on the Bonds, except to the limited extent described herein. See “SOURCES OF PAYMENT FOR THE BONDS” and “RISK FACTORS” herein.

Purpose

Proceeds from the Bonds will be used to (i) refund the outstanding obligations of the City of Chino Hills Reassessment District 1995, (ii) pay costs related to the issuance of the Bonds, and (iii) make a deposit to a Reserve Fund for the Bonds (see “THE FINANCING PLAN – Estimated Uses of Funds” herein).

Property Values

The City has relied on the assessed valuations of the County Assessor used for the purposes of general taxes for the valuations for all of the 1,992 Reassessment Parcels presented in this Official Statement. See “RISK FACTORS” and “THE DISTRICT – Assessed Values.” Reassessments in the amount of $360,712 are currently levied on property where the assessed value is less than the Reassessment (see “THE DISTRICT – Assessed Value to Reassessment Lien Ratios.”

Tax Exemption

2 Professionals Involved in the Offering

The legal proceedings relating to the issuance of the Bonds are subject to the approving opinion of Orrick, Herrington & Sutcliffe LLP, Los Angeles, California, Bond Counsel. Certain legal matters will be passed on for the City by Mark D. Hensley, City Attorney, and by Fulbright & Jaworski L.L.P., Los Angeles, California, as Disclosure Counsel and for the Underwriter by its Counsel, Nossaman LLP, Irvine, California.

U.S. Bank National Association, Los Angeles, California, will serve as the trustee, paying agent, registrar, authentication and transfer agent for the Bonds and perform the functions required of it under the Indenture for the payment of the principal of and interest and any premium on the Bonds and all activities related to the redemption of the Bonds. Harrell & Company Advisors, LLC, Orange, California, Financial Advisor, advised the City as to the financial structure and certain other financial matters relating to the Bonds.

Offering of the Bonds

Authority for Issuance. The Bonds are issued by the City pursuant to the Act and Resolution No. 10R-40 adopted by the City Council on July 13, 2010 (the “Resolution”). The Bonds are being sold to Stone & Youngberg LLC (the “Underwriter”), pursuant to a Bond Purchase Agreement authorized by the Resolution.

Offering and Delivery of the Bonds. The Bonds are offered, when, as and if issued, subject to the approval as to their legality by Orrick, Herrington & Sutcliffe LLP, Los Angeles, California, as Bond Counsel. It is anticipated that the Bonds, in book-entry form, will be available for delivery on or about August 19, 2010, through the facilities of The Depository Trust Company.

Information Concerning this Official Statement This Official Statement speaks only as of its date. The information set forth herein has been obtained by the City with the assistance of Harrell & Company Advisors, LLC, (the “Financial Advisor”) from sources which are believed to be reliable. Such information is not guaranteed as to accuracy or completeness, nor has it been independently verified and is not to be construed as a representation by the Financial Advisor, Disclosure Counsel or Underwriter. Statements contained in this Official Statement which involve estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended as such and are not to be construed as representations of fact. The information and expressions of opinion herein are subject to change without notice and the delivery of this Official Statement shall not, under any circumstances, create any implication that there has been no change in the information or opinions set forth herein or in the affairs of the City since the date hereof.

Availability of Legal Documents. The summaries and references contained herein with respect to the Indenture and other statutes or documents do not purport to be comprehensive or definitive and are qualified by reference to each such document or statute, and references to the Bonds are qualified in their entirety by reference to the form thereof included in the Indenture. Capitalized terms used herein and not defined shall have the meaning set forth in the Indenture. Copies of the documents described herein are available for inspection during the period of initial offering of the Bonds at the offices of the Financial Advisor, Harrell & Company Advisors, LLC, 333 City Boulevard West, Suite 1430, Orange, California 92868, telephone (714) 939-1464. Copies of these documents may be obtained after delivery of the Bonds from the City of Chino Hills, 14000 City Center Drive, Chino Hills, California 91709.

3 THE BONDS General Provisions Repayment of the Bonds. The Bonds will be dated as of the Closing Date and will mature as set forth on the inside front cover page, and will be issued in denominations of $5,000 and any integral multiples thereof (an “Authorized Denomination”). Interest is payable on the Bonds at the rates per annum set forth on the inside front cover page hereof, payable on March 2, 2011 and on each September 2 and March 2 thereafter (the “Interest Payment Dates”). Interest with respect to the Bonds will be computed on the basis of a year comprised of 360 days and twelve 30-day months.

Interest on the Bonds will be payable from the Interest Payment Date next preceding the date of authentication thereof unless (i) a Bond is authenticated on or before an Interest Payment Date and after the close of business on the preceding Record Date, in which event interest thereon will be payable from such Interest Payment Date, (ii) a Bond is authenticated on or before the first Record Date, in which event interest thereon will be payable from the Closing Date, or (iii) interest on any Bond is in default as of the date of authentication thereof, in which event interest thereon will be payable from the date to which interest has previously been paid or duly provided for. Interest will be paid in lawful money of the United States on each Interest Payment Date.

Interest will be paid by check of the Trustee mailed by first class mail, postage prepaid, on each Interest Payment Date to the Owners of the Bonds at their respective addresses shown on the registration books maintained by the Trustee as of the close of business on the preceding Record Date. Notwithstanding the foregoing, interest on any Bond which is not punctually paid or duly provided for on any Interest Payment Date will, if and to the extent that amounts subsequently become available therefor, be paid on a payment date established by the Trustee to the Owner in whose name the ownership of such Bond is registered on the registration books at the close of business on a special record date to be established by the Trustee for the payment of such defaulted interest, notice of which will be given to such Owner not less than ten days prior to such special record date.

The principal of the Bonds will be payable in lawful money of the United States of America upon presentation and surrender thereof upon maturity or earlier redemption at the Office of the Trustee.

Transfer or Exchange of Bonds. Any Bond may be transferred upon the Registration Books by the Person in whose name it is registered, upon surrender of such Bond for cancellation, accompanied by delivery of a written instrument of transfer, duly executed in a form acceptable to the Trustee. Whenever any Bond or Bonds will be surrendered for transfer, the City will execute and the Trustee will authenticate and will deliver a new Bond or Bonds of the same maturity in a like aggregate principal amount, in any Authorized Denomination. The Bonds may be exchanged at the Office of the Trustee for a like aggregate principal amount of Bonds of the same maturity of other Authorized Denominations. The Trustee will require the payment by the Owner requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange. The Trustee will not be obligated to make any transfer or exchange of Bonds during the period established by the Trustee for the selection of Bonds for redemption, or with respect to any Bonds selected for redemption. The foregoing provisions regarding the transfer and exchange of the Bonds apply only if the book-entry only system is discontinued. So long as the Bonds are in the book-entry system of DTC as described below, the rules of DTC will apply for the transfer and exchange of Bonds.

4 Book-Entry-Only System

The Depository Trust Company (“DTC”), New York, NY, will act as securities depository for the Bonds. The Bonds will be issued as fully registered securities registered in the name of Cede & Co. (DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully registered Bond will be issued for each maturity of the Bonds, each in the aggregate principal amount of such maturity, and will be deposited with DTC. Purchasers of beneficial interests in the Bonds will not receive physical certificates. For information on DTC and its book-entry system, see “APPENDIX F.”

Discontinuance of Book-Entry-Only System. DTC may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the District or the Trustee. Under such circumstances, in the event that a successor securities depository is not obtained, Bonds are required to be printed and delivered as described in the Indenture. The District may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, the Bonds will be printed and delivered as described in the Indenture.

Redemption

Optional Redemption. The Bonds may be redeemed prior to maturity, in whole or in part, at the option of the District beginning on March 2, 2011 and on any Interest Payment Date thereafter, from any source of available funds, at a redemption price (expressed as a percentage of the principal amount of Bonds to be redeemed) together with accrued interest to the date fixed for redemption as follows:

Redemption Dates Redemption Prices March 2, 2011 through and including March 2, 2014 103% September 2, 2014 and March 2, 2015 102% September 2, 2015 and March 2, 2016 101% September 2, 2016 and any Interest Payment Date thereafter 100%

Mandatory Redemption from Reassessment Prepayments. The Bonds are subject to mandatory redemption prior to their stated maturities, in whole or in part, beginning on March 2, 2011 and on any Interest Payment Date thereafter, from and to the extent of any prepayment of Reassessments, at a redemption price (expressed as a percentage of the principal amount of the Bonds to be redeemed) together with accrued interest thereon to the date of redemption, as follows:

Under the Indenture, the Trustee will deposit amounts received from the District as a prepayment of a Reassessment with respect to a parcel within the District in the Prepayment Account of the Redemption Fund and apply such funds to the mandatory redemption of Bonds. The City will notify the Trustee of Bonds to be called for redemption upon prepayment of Reassessments in amounts sufficient therefor, or whenever sufficient surplus funds are available therefor in the Redemption Fund.

5 Selection of Bonds for Redemption. Whenever provision is made in the Indenture for the redemption of less than all of the Bonds, the Trustee will select the Bonds to be redeemed from all Bonds not previously called for redemption (a) with respect to any partial redemption of the Bonds as described under “Optional Redemption” above, among maturities of Bonds as directed in a written request of the City, (b) with respect to any partial redemption of the Bonds as described under “Mandatory Redemption from Reassessment Prepayments” above, among maturities of Bonds on a pro rata basis as nearly as practicable, and by lot among Bonds with the same maturity in any manner which the Trustee in its sole discretion will deem appropriate. For purposes of such selection, all Bonds will be deemed to be comprised of separate $5,000 denominations and such separate denominations will be treated as separate Bonds which may be separately redeemed.

Notice of Redemption. The Trustee on behalf and at the expense of the City will mail (by first class mail) notice of any redemption to the respective Owners of any Bonds designated for redemption at their respective addresses appearing on the Registration Books at least 30 but not more than 60 days prior to the date fixed for redemption. Neither the failure to receive any notice so mailed, nor any defect in such notice, will affect the validity of the proceedings for the redemption of the Bonds or the cessation of accrual of interest thereon from and after the date fixed for redemption. With respect to any notice of any optional redemption of Bonds, unless at the time such notice is given the Bonds to be redeemed will be deemed to have been paid, such notice will state that such redemption is conditional upon receipt by the Trustee, on or prior to the date fixed for such redemption, of moneys that, together with other available amounts held by the Trustee, are sufficient to pay the redemption price of, and accrued interest on, the Bonds to be redeemed, and that if such moneys will not have been so received said notice will be of no force and effect and the City will not be required to redeem such Bonds. In the event a notice of redemption of Bonds contains such a condition and such moneys are not so received, the redemption of Bonds as described in the conditional notice of redemption will not be made and the Trustee will, within a reasonable time after the date on which such redemption was to occur, give notice to the Owners and in the manner in which the notice of redemption was given, that such moneys were not so received and that there will be no redemption of Bonds pursuant to such notice of redemption.

Partial Redemption. Upon surrender of any Bonds redeemed in part only, the City will execute and the Trustee will authenticate and deliver to the Owner thereof, at the expense of the City, a new Bond or Bonds in authorized denominations in an aggregate principal amount equal to the unredeemed portion of the Bonds surrendered.

Effect of Redemption. If, on the date fixed for redemption, moneys for the redemption price of all the Bonds to be redeemed, together with interest to said date, will be held by the Trustee so as to be available therefor on such date, and, if notice of redemption thereof will have been mailed as described above and not canceled, then, from and after said date, interest on said Bonds will cease to accrue and become payable. All moneys held by or on behalf of the Trustee for the redemption of Bonds will be held in trust for the account of the Owners of the Bonds so to be redeemed without liability to such Owners for interest thereon.

6 Scheduled Debt Service on the Bonds

The following is the scheduled annual Debt Service on the Bonds.

Bond Year Ending September 2 Principal Interest Annual Debt Service 2011 $ 265,000.00 $ 148,448.82 $ 413,448.82 2012 275,000.00 137,975.00 412,975.00 2013 285,000.00 131,100.00 416,100.00 2014 290,000.00 122,550.00 412,550.00 2015 300,000.00 112,762.50 412,762.50 2016 310,000.00 101,137.50 411,137.50 2017 325,000.00 87,962.50 412,962.50 2018 340,000.00 73,337.50 413,337.50 2019 355,000.00 57,187.50 412,187.50 2020 370,000.00 39,437.50 409,437.50 2021 390,000.00 20,475.00 410,475.00 Total $3,505,000.00 $1,032,373.82 $4,537,373.82

7 THE FINANCING PLAN The Refunding Program In 1995, the City formed the Reassessment District 1995 (the “1995 District”) for the purpose of issuing its Limited Obligation Refunding Improvement Bonds (the “1995 Bonds”). The proceeds from the 1995 Bonds were used to redeem the outstanding principal of the County of San Bernardino, Chino Hills Assessment District No. 85-1-R (the “Original District”) 1915 Act Limited Obligation Refunding Bonds (the “Prior Bonds”). See “THE DISTRICT” herein.

On the Delivery Date of the Bonds, $6,790,000 of the 1995 Bonds remains outstanding. On the Delivery Date, proceeds of the Bonds, together with other funds on hand, will be deposited in trust with U.S. Bank National Association, the fiscal agent for the 1995 Bonds (the “1995 Fiscal Agent”). Pursuant to an Escrow Agreement (the “Escrow Agreement”) dated as of August 1, 2010 by and between the District and the 1995 Fiscal Agent acting as Escrow Bank (the “Escrow Bank”), the District will deposit proceeds of the Bonds with the Escrow Bank in an amount sufficient, together with other funds deposited therewith, to pay the redemption price of the 1995 Bonds pursuant to an optional redemption of the 1995 Bonds on September 2, 2010. The lien of the 1995 Bonds, including, without limitation, the pledge of the Reassessments to repay the 1995 Bonds, will be discharged, terminated and of no further force and effect upon the deposit with the 1995 Fiscal Agent of the amounts required pursuant to the Escrow Agreement.

Estimated Uses of Funds

The net proceeds from the sale of the Bonds, equal to $3,459,730.25 (par amount of $3,505,000, less net original issue discount of $3,209.75 and less Underwriter’s discount of $42,060.00), will be applied as follows:

Transfer to Escrow Bank $2,944,747.38 Reserve Fund (1) 350,500.00 Costs of Issuance Fund (2) 164,482.87 Total Uses $3,459,730.25 ______(1) Equal to the Reserve Requirement for the Bonds as of the closing date. See “SOURCES OF PAYMENT FOR THE BONDS – Reserve Fund.” (2) Costs of Issuance includes Bond Counsel fee, Disclosure Counsel fee, Trustee fees, Financial Advisor fee, Reassessment Engineer fee, printing costs and other miscellaneous costs of issuance.

The District will also deposit $3,370,342.61 held by the City and the 1995 Fiscal Agent for the 1995 Bonds and $923,035.01 on deposit in the 1995 Bonds reserve fund held by the 1995 Fiscal Agent for deposit under the Escrow Agreement.

8 THE DISTRICT The information set forth herein regarding ownership of real property in the District and the property owners within the District was obtained through the City and others and has not been independently verified. Neither the City, the Financial Advisor nor the Underwriter make any representation as to the accuracy or completeness of any such information. This information has been included because it is considered relevant to an informed evaluation of the District. The information should not be construed to suggest that the Bonds or the Reassessments that are pledged to pay debt service on the Bonds are personal obligations of the property owners within the District. The owners of property within the District will not be personally liable for payments of the Reassessments.

General

The District encompasses over 2,400 acres and overlays the City’s Specific Plan villages of Woodview, Rincon and the Oaks, and approximately 25% of the Soquel Canyon neighborhood, 10% of the Los Ranchos neighborhood and 5% of Carbon Canyon area. The District extends from north of Grand Avenue to south of Soquel Canyon Parkway, bordered on the east by the Chino Valley Freeway, and the west by Carbon Canyon. Currently there are 1,992 Reassessment Parcels securing the Bonds out of the 4,608 total parcels within the District boundaries.

The District’s history began when the County of San Bernardino formed Assessment District No. 85-1-R pursuant to the Municipal Improvement Act of 1913 and issued the Prior Bonds payable from special assessments levied in the Original District. The proceeds of the Prior Bonds were used to refinance obligations that financed construction of infrastructure improvements within the Original District, including streets, sewers, water and drainage facilities. The Original District is within the incorporated area of the City and, upon incorporation, the City became the successor in interest with respect to the Original District and the Prior Bonds. The City then formed the 1995 District and issued the 1995 Bonds pursuant to the Act to refund the Prior Bonds.

The Prior Bonds were issued in the framework of a County ordinance which established certain policies and requirements for the financing of infrastructure facilities within the Chino Hills Specific Plan Area. The ordinance provided for the collection of certain developer fees at the time of pulling building permits. The development fee collected in connection with an assessed parcel was to be used, in part, to pay off the outstanding assessment on the parcel and to extinguish the lien of the assessment. Any of these prepayment amounts were used to call and redeem the Prior Bonds. A consequence of this requirement was the resulting reassessment parcels basically included only undeveloped parcels in 1995. One purpose of the 1995 District was to change this policy and requirement to permit property owners to elect to leave a reassessment in place in lieu of paying a portion of the development fees. As a result of the County ordinance and other prepayments through the years, only 1,992 of the 4,608 parcels within the District are subject to the Reassessments and constitute Reassessment Parcels. Also, as a consequence of the County ordinance, a large percentage (43.7%) of the Reassessment lien is assessed on vacant land.

Assessed Values For all Reassessment Parcels, the County-determined assessed valuation is provided as an estimate for purposes of valuation. The County assessed valuation is derived from the Fiscal Year 2009/10 County Assessor’s assessed valuation of land and improvements. “APPENDIX D – ASSESSMENT PARCEL LISTING” contains a complete list of Reassessment Parcels, Fiscal Year 2009/10 assessed values and Reassessment liens. The County’s assessed valuation of land and improvements is based on the base year assessed value (which may or may not be reflective of the fair market value of the land and improvements) increased by a maximum of 2% a year each year thereafter, as allowed under Article XIIIA of the Constitution of the State of California. Values may also be decreased if inflation is negative (for example, the inflation factor for Fiscal Year 2010/11 is -0.237%). Therefore, the assessor’s value

9 typically does not accurately reflect the fair market value of the land and improvements which may be higher or lower than the Assessor’s value. Further, due to timing, the Assessor’s value may not reflect the most recent sale price of a parcel or new construction on a parcel. See “RISK FACTORS – Valuation of Property in the District” herein. The fair market value can only be established through the sale of the property or an M.A.I. appraisal of the property within the District. The City has not undertaken to obtain an M.A.I. appraisal of the property within the District.

Assessed Value Appeals. Further, property owners in the District may appeal the County Assessor’s value, and if successful, such appeals may result in a lowering of assessed values in future years. As of June 2010, the District is aware of assessed valuation appeals filed for Fiscal Year 2009/10 by 46 property owners in the District and for Fiscal Year 2008/09 by 22 property owners in the District. Four of the property owners with the largest Reassessments, shown in Table No. 3 have filed appeals in Fiscal Year 2009/10: New Albertson’s, OMP Chino Hills Partners, LPC Chino Hills and Chino Hills Golden Triangle. New Albertson’s is requesting a reduction in value of $2.5 million (25% of the current value). The other three property owners’ have appealed the value of vacant land, and combined have requested a reduction in value from the existing $30,891,000 to $128,000. New Albertson’s and LPC Chino Hills also have appeals pending for their Fiscal Year 2008/09 values. The District cannot estimate if the appeals will be successful, and if so, how much of a reduction in assessed value might be allowed. While the assessed value may be reduced by the County Assessor if the appeals are successful, the assessed value has no bearing on the calculation of the Special Taxes, only on the calculation of ad valorem taxes.

Proposition 8 Reductions. Proposition 8 provides for the assessment of real property at the lesser of its originally determined (base year) full cash value compounded annually by the inflation factor, or its full cash value as of the lien date, taking into account reductions in value due to damage, destruction, obsolescence or other factors causing a decline in market value. Reductions based on Proposition 8 do not establish new base year values, and the property may be reassessed as of the following lien date up to the lower of the then-current fair market value or the factored base year value.

The District is aware of 716 properties (706 residential and 10 non-residential) in the District that were subject to reductions in assessed values by the County Assessor as a result of Proposition 8 in Fiscal Year 2009/10. Such reductions totaled $84.3 million and ranged in percentage from less than 1% of assessed value to over 30% of assessed value, with an average reduction of 18%. The average assessed value for residential properties, which were mainly single family homes, was $636,000 in Fiscal Year 2008/09 and $519,000 in Fiscal Year 2009/10. Only one of the non-residential properties, owned by Gilded Age Investment, is included in the list of largest properties owners found in Table No. 3. This properties value was reduced by 13% from $6.65 million to $5.77 million. While the assessed value may be reduced by the County Assessor as a result of Proposition 8, the assessed value has no bearing on the calculation of the Reassessments, only on the calculation of ad valorem taxes.

Individual Proposition 8 adjustments for the Fiscal Year 2010/11 assessed value of property in the District is not yet available. The County Assessor has released information concerning the overall change in secured assessed value in the City of Chino Hills, as well as information on the total amount of Proposition 8 adjustments City-wide for Fiscal Year 2010/11. According to the County Assessor’s report dated June 30, 2010, the secured assessed value of all property in the City for Fiscal Year 2010/11 increased 0.14% compared to Fiscal Year 2009/10. There are 4,538 parcels in the City that will receive a Proposition 8 adjustment in Fiscal Year 2010/11, representing 0.5% of total City assessed value. The average adjustment is $9,935. The City does not currently know if any of the parcels that will be subject to adjustment in Fiscal Year 2010/11 are located within the District.

The District cannot guarantee that further reductions in assessed value will not occur in future years. See “RISK FACTORS – Valuation of Property in the District – Proposition 8 Adjustments.”

Investors must recognize the uncertainties with respect to the assessed values of the Reassessment Parcels, since the Bonds are secured by the Reassessment Parcels. See “RISK FACTORS” herein.

10 Table No. 1 presents the historical assessed value of the parcels in the District, currently designated Reassessment District 1995 (see “RISK FACTORS – Valuation of Property in the District” herein). The total assessed value of property in the District declined between Fiscal Year 2008/09 and Fiscal Year 2009/10 as a result of Proposition 8 adjustments made by the County Assessor, as described above, or home sales at lower prices than existing assessed values. In addition, 19 parcels with value of $10 million prepaid existing reassessments during Fiscal Year 2009/10 and are excluded from Table No. 1 values in Fiscal Year 2009/10. Further the inflation rate to be applied to assessed value in Fiscal Year 2010/11 is a negative factor.

Subsequent to the printing of the Preliminary Official Statement, the equalized tax roll value for Fiscal Year 2010/11 became available. Willdan Financial Services reports that the equalized tax roll value for the District for Fiscal Year 2010/11 is $1,047,448,718, an overall decline of 1.2% from the prior Fiscal Year.

TABLE NO. 1 REASSESSMENT DISTRICT 1995 HISTORICAL ASSESSED VALUES

Fiscal Year Land Improvements Total

2005/06 $305,670,975 $474,242,586 $ 779,913,561 2006/07 366,170,045 557,099,671 923,269,716 2007/08 427,941,704 685,581,564 1,113,523,268 2008/09 456,330,120 731,011,446 1,187,341,566 2009/10 (1) 399,260,152 660,755,606 1,060,015,758

Source: County of San Bernardino, as compiled by Willdan Financial Services. ______(1) Excluding $10,038,723 of assessed value for parcels which prepaid reassessments during Fiscal Year 2009/10.

Assessed Value to Reassessment Lien Ratios

Assessed valuation to reassessment lien ratios are derived by dividing the 2009/10 Fiscal Year County assessor’s assessed valuation amount of land plus improvements, if any, by the unpaid assessments. For example, a 3:1 ratio means that the assessed value is three times the total assessment lien amount.

According to the County Assessor’s Office, the aggregate assessed valuation of land and improvements of the 1,992 Reassessment Parcels with unpaid reassessments is $1,060,015,758 for Fiscal Year 2009/10. The total lien on the Reassessment Parcels is $3,505,000. The aggregate value-to-lien ratio is 302.4 (see “APPENDIX D – ASSESSMENT PARCEL LISTING” herein). Ratios on individual Reassessment Parcels range from 0.0:1 to over 1,000:1. The aggregate value-to-lien ratio including all current overlapping tax and assessment debt of $37,674,246 is 28.1:1(see “Direct and Overlapping Debt” below). Subsequent to the issuance of the Bonds, taking the overlapping debt into account, the aggregate value-to- lien ratio is 30.8:1.

Potential purchasers of the Bonds should be aware that if a Reassessment Parcel bears a reassessment in excess of its market value, then there may be little incentive for the owner of the Assessment Parcel to pay the reassessment on such Reassessment Parcel and little likelihood that such property would be purchased in a foreclosure sale. See “APPENDIX D – ASSESSMENT PARCEL LISTING” for various assessed value to lien ratios and “RISK FACTORS” describing risks relating to market values of Reassessment Parcels.

11 Some of the largest Reassessments in the District are levied on vacant property. See “Largest Property Ownership” below. In total, 43.7% of the Reassessment lien is on assessed on vacant land, and 25 property owners are responsible for over 50% of the total Reassessment. In addition, Reassessments in the amount of $360,712 are currently levied on property where the assessed value is less than the Reassessment (see “THE DISTRICT – Assessed Value to Reassessment Lien Ratios”).

Table No. 2 categorizes the assessed value to lien ratios for the Reassessment Parcels including Reassessment District No. 10-1, but excluding overlapping Community Facilities Districts and any other overlapping debt (see “Effective Tax Rates” and “Direct and Overlapping Debt” below). All property owners listed separately in Table No. 2 are current in the payment of property taxes through Fiscal Year 2009/10.

TABLE NO. 2 CITY OF CHINO HILLS REASSESSMENT DISTRICT NO. 10-1 SUMMARY LIEN TO ASSESSED VALUE RATIO (VALUES AS OF JANUARY 1, 2009)

Number 2009/10 Reassessment Assessed of Assessed District Value- % of Property Owner Parcels Value No. 10-1 To-Lien Total

Below 3:1 Southern California Gas Co. 1 $ - $ 4,931 - 0.14% Desatoff, Lori & Higgins, Ronald (1) 1 419 52,904 0.0 1.51% Higgins Brick Co. (1) 1 25,365 115,019 0.2 3.28% Desatoff, Lori & Sanders, Judy (1) 1 19,809 57,183 0.3 1.63% Weeda, Adrianna Irrev Tr (1) 1 35,185 95,491 0.4 2.72% Higgins Brick Co. (1) 1 3,582 8,002 0.4 0.23% Amato, Josephine Trust 1 2,432 3,543 0.7 0.10% Desatoff, Lori & Higgins, Ronald (1) 1 22,060 23,639 0.9 0.67% Wang, Cheng Wen & Wang, Shirley (1) 1 100,727 87,149 1.2 2.49% Aerojet-General Corp (1) 1 157,640 61,520 2.6 1.76% 10 367,219 509,381 0.7 14.53%

3:1 to 5:1 Rivendell Land Company 1 6,201 1,373 4.5 0.04% Wang, Cheng Wen & Yu, Trust (1) 1 453,125 98,281 4.6 2.80% 2 459,326 99,654 4.6 2.84%

5:1 to 10:1 (1) 4 689,483 106,225 6.5 3.03%

10:1 to 25:1 5 1,147,560 88,744 12.9 2.53%

Over 25:1 1,971 1,057,352,170 2,700,996 391.5 77.06% 1,992 $1,060,015,758 $3,505,000 302.4 100.00%

Source: Willdan Financial Services, as compiled by the Financial Advisor. ______(1) See “Largest Property Ownership” below.

12 The property owners in the District will not be personally liable for payments of the Reassessments to be applied to pay the principal of and interest on the Bonds. No assurance can be given that any property owner will continue to hold an interest in the Reassessment Parcels. Largest Property Ownership

Table No. 3 below sets forth information regarding the 25 largest property owners in the District, based on their percentage of the Reassessments to be levied on the property in the District. The value-to-lien ratio included in Table No. 3 is for the debt of the District only, and excludes overlapping community facilities districts and any other overlapping debt (see “Effective Tax Rates” and “Direct and Overlapping Debt” below). In general, the City’s overlapping community facilities districts levy special taxes on developed property, not undeveloped property. So, while particular undeveloped properties shown in Table No. 3 may be within the boundaries of overlapping community facilities districts, no special taxes for such districts is currently being levied. All properties shown in Table No. 3 with existing development are subject to special taxes of either the City’s Community Facilities District No. 5 or Community Facilities District No. 9. Further, other than as indicated in the footnotes (1) and (2) to Table No. 3, all property owners listed separately in Table No. 3 are current in the payment of property taxes through Fiscal Year 2009/10.

The following is a description of the developed and undeveloped properties for the 25 largest Reassessments, as shown in Table No. 3.

% of Reassessment Value-to- Owner Description No. 10-1 Lien

Wang, Chen Wen, et.al. Three adjacent parcels in separate legal ownership $252,364; 3.7 totaling 180 acres zoned R-R Rural Residential 7.2% (minimum lot size ½ acre and up depending on terrain). The parcels are bordered by other residential development.

Chino Hills This owner’s property consists of 10.7 acres $161,467; 56.1 Golden Triangle LLC purchased in 2008. The property is zoned C-F 4.6% Freeway Commercial and has approved entitlements to construct a 72,000 square foot hotel, 60,000 square feet of office space and 33,000 square feet of retail/restaurant. The property is located adjacent to the Chino Valley Freeway, at the Soquel Canyon Parkway access ramp.

Parente/Chino Hills Co. This owner’s properties consist of 6 parcels $137,012; 17.9 LP totaling over 118 acres. The City has approved a 3.9% tentative tract map for a 631 dwelling unit residential development (351 single-family and 280 multi-family units) and 5 acres of commercial development. The property is located adjacent to the Chino Valley Freeway near the Pine Avenue access ramp. Certain parcels have frontage along the freeway.

13 % of Reassessment Value-to- Owner Description No. 10-1 Lien

LPC Chino Hills LP This owner’s properties consist of 4 parcels $133,257; 120.6 totaling approximately 16 acres near the 3.8% intersection of Soquel Canyon Parkway and Butterfield Ranch Road The property is zoned RM-2 High Density Residential and has approved entitlements to construct 286 apartment units.

Desatoff, Lori et al. Three adjacent parcels in 2 separate legal $133,372; 0.3 ownerships. One parcel (owned by Lori Desatoff 3.8% & Judy Sanders) is 8.5 acres zoned R-S Low Density Residential with an approved tentative parcel map for 12 single family dwelling units. One parcel (owned by Lori Desatoff & Ronald Higgins) is 2.2 acres zoned PD 97-01 with an approved tentative parcel map for 27 single family dwelling units. The remaining parcel (owned by Lori Desatoff & Ronald Higgins) is 7.3 acres zoned C-G, General Commercial and is adjacent to the property owned by Higgins Brick Co. (described below), and surrounding residential development.

Higgins Brick Co. This owner’s properties consist of one small $122,696; 0.2 parcel between the existing Higgins Brick 3.5% Company brickyard and the Chino Hills High School, and a separate 7 acre parcel opposite the brickyard along Soquel Canyon Parkway near the freeway access ramp, adjacent to the Soquel Canyon Crossings neighborhood retail center, and nearby the County Club Marketplace center and numerous residential developments. The 7 acre parcel is zoned C-G, General Commercial. The Higgins Brick Co. was established in 1927 and opened its Chino Hills facility in 1962.

New Albertson’s Inc. This owner’s property is developed with a $120,226; 83.1 supermarket built in 1999, located in the Country 3.4% Club Marketplace shopping center.

BRE Properties This owner’s property is developed with a 208- $101,597; 408.7 unit apartment complex. 2.9%

14 % of Reassessment Value-to- Owner Description No. 10-1 Lien

Weeda, Adriana Irrev This owner’s property consists of a 6.2 acre parcel $95,238; 0.4 Trust adjacent to the Soquel Canyon Crossings 2.7% neighborhood retail center, and nearby the County Club Marketplace center, numerous residential developments and the property owned by Higgins Brick Co.

OMP Chino Hills This owner’s property consists of a 16.6 acre $89,104; 63.0 Partners, LLC parcel zoned Planned Development PD 50-167 2.5% (Service Commercial). The owner had submitted a development application proposing 186,500 square feet of office and retail. The site is located between existing residential developments, with freeway visibility.

Heritage CH, LLC This owner’s 19.5 acre parcel was recently $73,096; 135.0 subdivided into 7 parcels ranging in size from 1.2 2.1% acres to 4.2 acres. The property is entitled for 235,000 square feet of office, retail and hotel uses. It is located along the Chino Valley Freeway just north of the Soquel Canyon Parkway access ramp.

Aerojet-General Corp. This owner’s property consists of 142.8 acres $61,357; 2.6 purchased in 1993. The property is zoned R-R 1.8% Rural Residential. It is bordered by the existing Vellano Country Club to the north, agricultural land to the east and west and the Chino Hills State Park to the south.

Felfam Limited This owner’s property is developed with the $58,151; 287.7 Partnership Soquel Canyon Crossings shopping center, 1.7% containing 39,000 square feet of retail uses.

Chino Hills Corporate This owner’s property is developed with four two- $40,495; 677.2 Park story office buildings with approximately 150,000 1.2% total square feet.

Indus-Chino Hills LP This owner’s properties consist of 5 parcels - 4 $$37,126; 235.1 parcels totaling approximately 10.5 acres with 1.1% freeway visibility and a fifth adjacent parcel of 4.4 acres zoned for light industrial use. The other 4 parcels are zoned C-F Freeway Commercial and the owner had previously proposed approximately 168,000 square feet of medical office, retail and hotel uses for these properties, which are located near the Big League Dreams Sports Park.

15 % of Reassessment Value-to- Owner Description No. 10-1 Lien

Gilded Age Investment This owner’s parcel is 7.8 acres zoned RM-1 $36,487; 158.1 LLC Medium Density Residential. 95 condominium 1.0% units have been proposed for the site, located at the northern boundary of the Los Serrano Country Club golf course.

Chino Retail LLC This owner’s property is developed with a stand- $35,089; 68.3 alone Mobile gas station and McDonald’s 1.0% restaurant in the Country Club Marketplace.

GGF LLC This owner’s property consists of 278 acres zoned $32,011; 67.6 R-A Agricultural Ranch (minimum lot size 5 0.9% acres and up depending on terrain). It is immediately south of and adjacent to the 180 acres owned by Wang, Chen Wen. Chino Hills State Park is located to the south of this property. The property has approved entitlements for 59 single family homes.

SL/Chino Hills This owner’s property is developed with the $22,447; 214.6 Investments LLC Country Club Marketplace shopping center. 0.6%

Lenare, LLC This owner’s property consists of a 5.4 acres $21,410; 128.7 zoned Planned Development PD 50-153 (Business 0.6% Park). The site is adjacent to a Holiday Inn Express and is approved for 30,000 square feet of office space. It is located along the freeway, near the Soquel Canyon Parkway/Central Avenue access ramp.

Chino Hills Self This owner’s property is developed mini-storage $20,978; 317.2 Storage units built in 2005. 0.6%

Lee Revocable Living This owner’s property consists of 111.5 acres $16,212; 57.8 Trust zoned R-A Agricultural Ranch. It is located 0.5% between the parcels owned by GGF LLC and Aerojet-General Corp.

16 TABLE NO. 3 REASSESSMENT DISTRICT NO. 10-1 LARGEST PROPERTY OWNERS BY PERCENTAGE OF FUTURE REASSESSMENT

Number Reassessment of 2009/10 Assessed Value District Value-to % of Owner Parcels Land Improvements Total No. 10-1 Lien Assessment Chino Hills Golden Triangle LLC (1)(3)(5) 1 $ 9,051,480 $ - $ 9,051,480 $ 161,467 56.1 4.6% Parente/Chino Hills Co LP 6 2,458,417 - 2,458,417 137,012 17.9 3.9% LPC Chino Hills LP (3) 4 16,071,059 - 16,071,059 133,257 120.6 3.8% Higgins Brick Co 2 28,947 - 28,947 122,696 0.2 3.5% New Albertson’s Inc (4) 1 3,145,421 6,846,914 9,992,335 120,226 83.1 3.4% BRE Properties 1 5,848,410 35,673,568 41,521,978 101,597 408.7 2.9% Wang, Cheng Wen & Yu, Trust 1 452,125 - 452,125 98,021 4.6 2.8% Weeda, Adriana Irrev Trust (5) 1 35,185 - 35,185 95,238 0.4 2.7% OMP Chino Hills Partners LLC (3) 1 5,610,000 - 5,610,000 89,104 63.0 2.5% Wang, Cheng Wen & Wang, Shirley 1 101,727 - 101,727 86,919 1.2 2.5% Desatoff, Lori & Higgins, Ronald 2 22,479 - 22,479 76,340 0.3 2.2% Heritage CH LLC 7 9,866,056 - 9,866,056 73,096 135.0 2.1% Wang, Cheng Wen & Chang, Shih-Ping 1 385,042 - 385,042 67,424 5.7 1.9% Aerojet-General Corp 1 157,640 - 157,640 61,357 2.6 1.8% Felfam Limited Partnership 1 4,188,120 12,539,880 16,728,000 58,151 287.7 1.7% Desatoff, Lori & Sanders, Judy 1 19,890 - 19,890 57,032 0.3 1.6% Chino Hills Corporate Park 4 4,979,189 22,444,080 27,423,269 40,495 677.2 1.2% Indus-Chino Hills LP (2) 5 8,727,374 - 8,727,374 37,126 235.1 1.1% Gilded Age Investment LLC 1 5,768,644 - 5,768,644 36,487 158.1 1.0% Chino Retail LLC 2 1,223,067 1,172,919 2,395,986 35,089 68.3 1.0% GGF LLC 1 2,165,036 - 2,165,036 32,011 67.6 0.9% SL/Chino Hills Investments LLC 2 1,476,430 3,341,758 4,818,188 22,447 214.6 0.6% Lenare LLC 1 2,754,896 - 2,754,896 21,410 128.7 0.6% Chino Hills Self Storage 2 1,526,211 5,129,006 6,655,217 20,978 317.2 0.6% Lee Revocable Living Trust 1 936,679 - 936,679 16,212 57.8 0.5% Subtotal 51 86,998,524 87,148,125 174,146,649 1,801,192 96.7 51.4% Remaining Parcels 1,941 312,261,628 573,607,481 885,869,109 1,703,808 519.9 48.6% Total 1,992 $399,260,152 $660,755,606 $1,060,015,758 $3,505,000 302.4 100.0%

Source: County of San Bernardino, as compiled by the Financial Advisor. ______(1) Reassessment installment of $22,565 due April 10, 2010 is delinquent for this parcel. (2) Reassessments totaling $21,237.70 for Fiscal Year 2008/09 and Fiscal Year 2009/10 are delinquent for this parcel. (3) These owners have appealed the assessed value of their property, each effectively requesting a 100% reduction in the Fiscal Year 2009/10 value. See “Assessed Values – Assessed Value Appeals” above. (4) This owner has appealed the assessed value of the property, requesting a 25% reduction in the Fiscal Year 2009/10 value. See “Assessed Values - Assessed Value Appeals” above. (5) Pursuant to an agreement with the City, the City paid the Reassessments for this property through Fiscal Year 2005/06, and the deferred Reassessments payable with respect to the property must be repaid to the City when the parcel is developed.

17 Delinquencies

The table below shows the percentage of Reassessments relating to the 1995 District actually collected by the City in the year levied, as well as the current amount remaining delinquent. The County of San Bernardino does not participate in the Teeter Plan with respect to special tax levies and assessments, which would guarantee 100% of tax collections to the District. As a result, the District bears the risk of delinquent tax payments, although the District does receive all interest and penalties levied and collected due to delinquencies.

TABLE NO. 4 REASSESSMENT DISTRICT 1995 TAX LEVIES AND COLLECTIONS

Amount Current % Parcels Assessment Assessment Delinquent % Delinquent Currently Currently Year Levy as of June 30 Delinquent as of June 30, 2010 Delinquent Delinquent

2005/06 $1,246,201 $ 60,855 4.88% $ 541 0.04% 2 2006/07 1,241,797 101,012 8.13 955 0.08 3 2007/08 1,052,609 67,272 6.39 3,327 0.32 11 2008/09 1,042,396 53,138 5.10 18,796 1.80 31 2009/10 1,010,100 54,523 5.40 54,523 5.40 84

Source: County of San Bernardino, as compiled by Willdan Financial Services.

18 The City has covenanted to commence foreclosure proceedings when delinquencies exceed prescribed limitations (see “SOURCES OF PAYMENT FOR THE BONDS – Repayment of the Bonds – Covenant to Commence Foreclosure Proceedings”). No later than October 1 each year, the City will commence foreclosure proceedings against any parcel with a Reassessment delinquency exceeding $2,000. Currently, this applies to 6 parcels in the District as shown below.

1995 No. of Reassessment Delinquent APN Owner Delinquency Installments Due Date(s) 1017-713-56 Cordon $ 2,161 3 4/10/09 through 4/10/10 1027-581-24 Chino Hills Podiatry 2,176 6 12/10/07 through 4/10/10 1028-191-01 Indus-Chino Hills LP 2,937 4 12/10/08 through 4/10/10 1028-191-04 Indus-Chino Hills LP 9,144 4 12/10/08 through 4/10/10 1028-192-01 Indus-Chino Hills LP 5,818 4 12/10/08 through 4/10/10 1028-351-47 Chino Hills Golden Triangle LLC 22,565 1 4/10/10 Total $44,801

The City has sent demand for payment letters to each owner shown above, with the exception of Chino Hills Golden Triangle LLC. Certain of the older delinquent installments of Reassessments have been removed from the tax roll in anticipation of filing foreclosure proceedings.

Chino Hills Golden Triangle LLC was sent a reminder letter for the April 10, 2010 installment. On July 21, 2010, the City sent a demand for payment letter to Chino Hills Golden Triangle LLC.

The City anticipates commencing foreclosure proceedings in accordance with the provisions of the Indenture for any parcels listed above if payment is not received by August 30, 2010.

Further, Indus-Chino Hills owns two other parcels that have delinquent Reassessments, but have not reached the $2,000 threshold for foreclosure. However, the City anticipates including those additional two parcels in any foreclosure action for Reassessments payable for properties owned this owner.

19 Effective Tax Rates

Table No. 5 below sets forth Fiscal Year 2009/10 effective tax rates for representative single family residential units in various areas of the District. Certain properties in the District are overlapped by the boundaries of other community facilities districts formed by the City and the Chino Valley Unified School District, and may also be part of certain City lighting and landscape maintenance districts. Table No. 5 sets forth the ad valorem taxes, Reassessment District 1995 assessments, special taxes and special assessments applicable to a typical home in Fiscal Year 2009/10.

TABLE NO. 5 REASSESSMENT DISTRICT NO. 10-1 FISCAL YEAR 2009/10 TAX RATES

Within Within Within CFD 3 & 9 CFD 3 & 5 CFD 5 & 10

APN 1017-105-38 1017-503-27 1028-621-08 Year Purchased 2003 2001 2004 Assessed Value $580,000.00 $458,456.00 $411,000.00 Homeowner's Exemption (7,000.00) (7,000.00) (7,000.00) Net Assessed Value 573,000.00 451,456.00 404,000.00 Ad Valorem Tax Rate 1.04540% 1.04540% 1.04540% Ad Valorem Taxes 5,990.13 4,719.51 4,223.40

Special Assessments: Reassessment District 1995 (1) 408.82 578.56 157.28 Chino Hills CFD No. 2 - - - Chino Hills CFD No. 5 - 501.83 501.83 Chino Hills CFD No. 9 501.83 - - Chino Hills CFD No. 10 (2) - - 1,595.51 Chino Valley USD CFD No. 3 (3) 857.96 857.96 - Other Assessments 55.55 50.33 48.29 Total $ 7,814.29 $ 6,708.19 $ 6,526.31

Effective Tax Rate 1.35% 1.46% 1.59%

Source: Financial Advisor. ______(1) Will be reduced in future years as a result of the issuance of the Bonds. (2) The City refinanced outstanding bonds of CFD No. 10 in August 2010 and the special tax levy will be reduced in future years. (3) There is currently no bonded indebtedness secured by special taxes levied in the Chino Valley Unified School District CFD No. 3.

20 Direct and Overlapping Debt

Set forth below is the direct and overlapping debt report (the “Debt Report”) prepared by California Municipal Statistics, Inc., as of June 1, 2010. The Debt Report is included for general information purposes only.

The Debt Report generally includes long-term obligations sold in the public credit markets by public agencies whose boundaries overlap the boundaries of the District in whole or in part. Such long-term obligations are not payable from unpaid Reassessments nor are they necessarily obligations secured by property within the District. In many cases, long-term obligations issued by a public agency are payable only from the general fund or other revenues of such public agency.

Presently, the Reassessment Parcels are subject to $37,674,246 of direct and overlapping tax and assessment debt and overlapping lease obligation debt, including the outstanding amount of the 1995 Bonds. To repay the direct and overlapping tax and assessment debt and overlapping lease obligation debt, the property owners of the land within the District must pay the annual Reassessments and the general property tax levy.

In addition, other public agencies whose boundaries overlap those of the District could, without the consent of the City, and in certain cases without the consent of the owners of the land within the District, impose additional taxes or assessment liens on the real property within the District in order to finance public improvements or services to be located or furnished inside of or outside of the District. The lien created on the real property within the District through the levy of such additional taxes or Reassessments may be on a parity with the lien of the Reassessments. The imposition of additional liens on a parity with the Reassessments may reduce the ability or willingness of the property owners to pay the Reassessments and increases the possibility that foreclosure proceeds, if any, will not be adequate to pay delinquent Reassessments.

21 TABLE NO. 6 CITY OF CHINO HILLS REASSESSMENT DISTRICT NO. 10-1 DIRECT AND OVERLAPPING DEBT

2009/10 Assessed Valuation: $1,070,054,481*

DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable Debt 6/1/10 Metropolitan Water District 0.059% $ 155,890 Chaffey Community College District G.O. Bonds 1.289 2,002,997 Chino Valley Unified School District G.O. Bonds 5.574 7,937,655 City of Chino Hills Community Facilities District No. 5 33.726 5,848,088 City of Chino Hills Community Facilities District No. 9 50.674 2,414,616 City of Chino Hills Community Facilities District No. 10 100. 12,525,000 City of Chino Hills Reassessment District 1995 100. 6,790,000 (1) TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $37,674,246

OVERLAPPING GENERAL FUND DEBT: San Bernardino County General Fund Obligations 0.903% $ 6,554,290 San Bernardino County Pension Obligations 0.903 5,854,696 San Bernardino County Flood Control District General Fund Obligations 0.903 1,035,831 Chaffey Community College District Certificates of Participation 1.946 244,528 Chino Valley Unified School District Certificates of Participation 6.250 2,616,875 City of Chino Hills Certificates of Participation 12.072 2,639,543 West Valley Vector Control District Certificates of Participation 2.521 91,386 TOTAL OVERLAPPING GENERAL FUND DEBT $19,037,149

COMBINED TOTAL DEBT $ 56,711,395 (2)

(1) Excludes refunding 1915 Act bonds to be sold. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations.

Ratios to 2009/10 Assessed Valuation: Direct Debt ($6,790,000) ...... 0.63% Total Direct and Overlapping Tax and Assessment Debt ...... 3.52% Combined Total Debt ...... 5.30%

STATE SCHOOL BUILDING AID REPAYABLE AS OF 6/30/10: $0

Source: California Municipal Statistics, Inc. * Includes assessed values for parcels that prepaid reassessments during Fiscal Year 2009/10.

22 SOURCES OF PAYMENT FOR THE BONDS Repayment of the Bonds The Bonds are issued upon and are secured by a first lien on and security interest in all of the Reassessments (including prepayment thereof), and any other amounts held in the Redemption Fund and the Reserve Fund created under the Indenture. Principal of and interest on the Bonds are payable exclusively out of the Redemption Fund. The Reassessments and all moneys deposited into those funds are dedicated under the Indenture to the payment of the principal of, and interest and any premium on, the Bonds as provided therein and in the Act and the Bond Act until all of the Bonds have been paid and retired or until moneys or Federal Securities have been set aside irrevocably for that purpose in accordance with the Indenture.

Although the unpaid Reassessments constitute fixed liens on the Reassessment Parcels, they are not personal indebtedness of the owners of the Reassessment Parcels. Furthermore, there can be no assurance as to the willingness or ability of the property owners to pay the unpaid Reassessments.

Collection of Reassessments. The unpaid Reassessments levied annually on the Reassessment Parcels will be collected, together with interest on the declining balances, on the tax roll of the County on which general taxes on real property are collected, and the unpaid Reassessments are payable and become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do general taxes, and the Reassessment Parcels are subject to the same provisions for sale and redemption as are properties for nonpayment of general taxes. The annual Assessment installments together with interest are to be paid into the Redemption Fund which will be used to pay the principal of and interest on the Bonds as they become due.

Limited Obligations. The obligations of the City under the Indenture and the Bonds are not general obligations of the City, but are special obligations, payable solely from the Reassessments and other assets pledged therefor under the Indenture. Neither the faith and credit nor the taxing power of the City (except to the limited extent described herein), or the State of California, or any political subdivision thereof is pledged to the payment of the Bonds.

The Bonds are “Limited Obligation Improvement Bonds” and under Section 9603 of the Act, are payable solely from and secured solely by the Reassessments and the amounts in the Redemption Fund and the Reserve Fund created under the Indenture. The City is not obligated to advance available surplus funds from its treasury to cure any deficiency in the Redemption Fund.

Foreclosure Covenant. In the Indenture, the City covenants that it will determine or cause to be determined, no later than August 1 of each year, whether or not any owners of property within the Reassessment District are delinquent in the payment of Reassessment installments and, if such delinquencies exist, the City will order and cause to be commenced no later than October 1, and thereafter diligently prosecute, an action in the superior court to foreclose the lien of any Reassessment or installment thereof not paid when due: provided, however, that the City will not be required to order the commencement of foreclosure proceedings if (a) the amount collected is greater than 97% of the installment of the Reassessments and interest thereon, and amounts to pay Administrative Expenses, to be collected, and (b) the amount then on deposit in the Reserve Fund is equal to the Reserve Requirement. Notwithstanding the foregoing, if the City determines that any single property owner in the City is delinquent in excess of $2,000 in the payment of such amounts, then the City will diligently institute, prosecute and pursue foreclosure proceedings against such property owner.

23 Upon the redemption or sale of the real property responsible for such delinquencies, the City will apply the net proceeds thereof as follows: (i) deposit to the Reserve Fund the amount of any delinquency advanced therefrom, (ii) reimburse the City for the amount of any previously unreimbursed fees, costs and expenses incurred by the City in connection with such delinquency, (iii) deposit to the Reserve Fund an amount sufficient to cause the amount therein to be equal to the Reserve Requirement, and (iv) the balance, if any, will be disbursed as set forth in the judgment of foreclosure or as required by law.

Possibility of Foreclosure Delays. No assurances can be given that any real property subject to a judicial foreclosure sale will be sold or, if sold, that the proceeds of sale will be sufficient to pay any delinquent Reassessment installment. If court foreclosure proceedings are necessary, there may be a delay in payments to the owner of the Bonds pending prosecution of the foreclosure proceedings and receipt by the City of the proceeds of the foreclosure sale. It is also possible that no bid for the purchase of the applicable property would be received at the foreclosure sale. See “RISK FACTORS - Foreclosure and Sale Proceedings.”

Priority of Lien. Each Reassessment (and any Reassessment thereof) and each installment thereof, and any interest and penalties on each Reassessment, constitute a lien against the Reassessment Parcel on which it was imposed until it is paid. The lien is subordinate to all fixed special assessment liens imposed upon the same property prior to the date that the Reassessments became a lien on the property assessed, but has priority over all private liens and over all fixed special assessment liens which may thereafter be created against the property. The lien is co-equal to and independent of the lien for general taxes and any special taxes levied under the Mello-Roos Community Facilities Act of 1982. The direct and overlapping debt of property within the District as of June 1, 2010 is shown under the heading “THE DISTRICT - Direct and Overlapping Debt.”

Sales of Tax-Defaulted Property Generally. If foreclosure is deemed necessary, property securing delinquent Reassessment installments which is not sold pursuant to the judicial foreclosure proceedings described above may be sold, subject to redemption by the property owner, in the same manner and to the same extent as real property sold for nonpayment of general County property taxes. On or before June 30 of the year in which such delinquency occurs, the property becomes tax-defaulted. This initiates a five- year period during which the property owner may redeem the property. At the end of the five-year period the property becomes subject to sale by the County Tax Collector. Except in certain circumstances, as provided in the Act, the purchaser at any such sale takes such property subject to all unpaid assessments, interest and penalties, costs, fees and other charges which are not satisfied by application of the sales proceeds and subject to all public improvement assessments which may have priority.

Delinquency Resulting in Ultimate or Temporary Loss on Bonds. If amounts in the Redemption Fund are temporarily insufficient to pay Bonds that have matured or past due interest, or the principal and interest on Bonds coming due during the current tax year, but it does not appear to the Finance Director that there will be an ultimate loss to the owner of the Bonds, the Finance Director will, pursuant to the Act, pay the principal of Bonds which have matured as presented and make interest payments on the Bonds when due as long as there are available funds in the Redemption Fund, in the following order of priority: All matured interest payments will be made before the principal of any other Bond is paid.

When funds become available for the payment of any Bond which was not paid upon presentment, the Finance Director will notify the registered owner of such Bond by registered mail to present the Bond for payment. If the Bond is not presented for payment within ten days after the mailing of the notice, interest will cease to accrue on the Bond.

If it appears to the Finance Director that there is a danger of an ultimate loss accruing to the Bond Owner for any reason, he or she is required pursuant to the Act to withhold payment on all matured Bonds and interest on all Bonds and report the facts to the City Council so that the City Council may take proper action to equitably protect the Bond Owner.

24 Upon the receipt of such notification from the Finance Director, the City Council is required to fix a date for a hearing upon such notice. At the hearing the City Council will determine whether in its judgment there will ultimately be insufficient money in the Redemption Fund to pay the principal of the unpaid Bonds and interest thereon.

If the City Council determines that in its judgment there will ultimately be a shortage in the Redemption Fund to pay the principal of the unpaid Bonds and interest thereon (an “Ultimate Default”), the City Council will direct the Finance Director to pay to the owner of all outstanding and unpaid Bonds such proportion thereof as the amount of funds on hand in the Redemption Fund bears to the total amount of the unpaid principal of the Bonds and interest which has accrued or will accrue thereon. Similar proportionate payments will thereafter be made periodically as moneys come into the Redemption Fund.

Upon the determination by the City Council that an Ultimate Default will occur, the Finance Director will notify the Bond Owner to surrender its Bonds to the Finance Director for cancellation. Upon cancellation of the Bonds, the Bond Owner will be credited with the principal amount of the Bond so canceled. The Finance Director will then pay by warrant the proportionate amount of principal and accrued interest due on the Bonds of the Bond Owner as may be available from time to time out of the money in the Redemption Fund. Interest will cease on principal payments made from the date of such payment, but interest will continue to accrue on the unpaid principal at the rate specified on the Bonds until payment thereof is made. No premiums will be paid on payments of principal on Bonds made in advance of the maturity date thereon.

If Bonds are not surrendered for registration and payment, the Finance Director will give notice to the Bond Owner by registered mail, at the Bond Owner’s last address as shown on the registration books maintained by the Registrar, of the amount available for payment. Interest on such amount will cease to accrue as of ten days after the date of mailing of such notice.

If the City Council determines that in its judgment there will not be an Ultimate Default, it will direct the Finance Director to pay matured Bonds and interest as long as there is available money in the Redemption Fund.

Reserve Fund The Trustee will establish the Reserve Fund upon the issuance of the Bonds in an amount equal to the “Reserve Requirement,” which is defined as the least of (a) 10% of the original principal amount of the Bonds, (b) 125% of Average Annual Debt Service (as defined in the Indenture) and (c) Maximum Annual Debt Service (as defined in the Indenture). The Reserve Requirement as of the Closing Date is $350,500. See “THE FINANCING PLAN – Estimated Uses of Funds” and “APPENDIX B - SUMMARY OF PRINCIPAL LEGAL DOCUMENTS.”

The City will cause the Reserve Fund to be administered in accordance with Part 16 of the Act; provided, however, that proceeds from redemption or sale of properties, if and to the extent that payment of delinquent Reassessments and interest thereon was made from the Reserve Fund, will be credited to the Reserve Fund.

In the event that, on the Business Day prior to an Interest Payment Date, amounts in the Redemption Fund are insufficient to pay the principal, if any, of and interest on the Bonds due and payable on such Interest Payment Date, the Trustee will withdraw from the Reserve Fund, to the extent of any funds therein, the amount of such insufficiency, and will transfer any amounts so withdrawn to the Redemption Fund.

25 Whenever a Reassessment is prepaid, in whole or in part, as provided in the Act, the Trustee, pursuant to a Written Request of the City, will transfer from the Reserve Fund to the Prepayment Account an amount, specified in such Written Request, equal to the product of the ratio of the original amount of the Reassessment, or portion thereof, so prepaid to the original amount of all unpaid Reassessments, times the initial Reserve Requirement. Whenever Bonds are to be redeemed pursuant to an optional redemption of Bonds, a proportionate share, determined as provided below, of the moneys on deposit in the Reserve Fund will, on the date on which amounts to redeem such Bonds are deposited in the Prepayment Account or otherwise deposited with the Trustee, be transferred by the Trustee from the Reserve Fund to the Prepayment Account or to such deposit held by the Trustee and will be applied to the redemption of said Bonds; provided, however, that such amount will be so transferred only if and to the extent that the amount remaining on deposit in the Reserve Fund will be at least equal to the Reserve Requirement (excluding from the calculation thereof said Bonds to be redeemed). Such proportionate share will be equal to the largest integral multiple of $5,000 that is not larger than the amount equal to the product of (i) the amount on deposit in the Reserve Fund on the date of such transfer, times (ii) a fraction, the numerator of which is the principal amount of Bonds to be so redeemed and the denominator of which is the principal amount of Bonds to be Outstanding on the day prior to the date on which such Bonds are to be so redeemed.

Whenever the balance in the Reserve Fund is sufficient to retire all the Outstanding Bonds, whether by advance retirement or otherwise, collection of the principal and interest on the Reassessments will be discontinued and the Reserve Fund will be liquidated by the Trustee in retirement of the Outstanding Bonds, as directed by a Written Request of the City. In the event that the balance in the Reserve Fund at the time of liquidation exceeds the amount required to retire all of the Outstanding Bonds, the excess will, after payment of amounts due to the Trustee, be transferred to the City to be used in accordance with the Act.

If, as a result of the scheduled payment of principal of or interest on the Bonds, the Reserve Requirement is reduced, the Trustee will transfer an amount equal to the amount of such reduction to the Redemption Fund.

26 RISK FACTORS General

BEFORE PURCHASING ANY OF THE BONDS, ALL PROSPECTIVE INVESTORS AND THEIR PROFESSIONAL ADVISORS SHOULD CAREFULLY CONSIDER, AMONG OTHER THINGS, THE FOLLOWING RISK FACTORS, WHICH ARE NOT MEANT TO BE AN EXHAUSTIVE LISTING OF ALL RISKS ASSOCIATED WITH THE PURCHASE OF THE BONDS. MOREOVER, THE ORDER OF PRESENTATION OF THE RISK FACTORS DOES NOT NECESSARILY REFLECT THE ORDER OF THEIR IMPORTANCE.

The purchase of the Bonds involves investment risk. If a risk factor materializes to a sufficient degree, it could delay or prevent payment of principal of and/or interest on the Bonds. Such risk factors include, but are not limited to, the following matters.

Debt service on the Bonds is payable from installment payments of principal and interest on unpaid Reassessments on the Reassessment Parcels. The principal of the Reassessments is the aggregate of the amounts of the individual Reassessments levied against the Reassessment Parcels. The individual Reassessment on a parcel will be paid in annual installments, together with interest on the unpaid balance, unless the unpaid balance is subsequently prepaid. The annual installments of principal and interest with respect to a Reassessment Parcel will be collected on the County tax roll at the same time and in the same manner as general real property taxes are collected. The annual installments of principal and interest with the respect to all Reassessment Parcels were, at the time of initial levy of the Reassessments, equal in the aggregate to the annual debt service on the Bonds.

Risks of Real Estate Secured Investments Generally

The Bond Owners will be subject to the risks generally incident to an investment secured by real estate, including, without limitation, (i) adverse changes in local market conditions (including as a result of the current economic downturn), such as changes in the market value of real property in the vicinity of the District, the supply of or demand for competitive properties in such area, and the market value of residential property in the event of sale or foreclosure; (ii) changes in real estate tax rate and other operating expenses, governmental rules (including, without limitation, laws relating to hazardous materials) and fiscal policies; and (iii) natural disasters (including, without limitation, earthquakes, fires and floods), which may result in uninsured losses.

Homes within the District will have been affected by the decline in market value along with the rest of the State.

Risks Related to Current Real Estate Market Conditions The housing market in southern California experienced significant price appreciation and accelerating demand from approximately 2002 to 2006, but subsequently the housing market weakened substantially, with changes from the prior pattern of price appreciation and a slowdown in demand for new housing. Since 2006, home developers, appraisers and market absorption consultants have reported weakening new home market conditions due to factors, including, but not limited to: (i) lower demand for new homes, (ii) significant increase in cancellation rates for homes under contract, (iii) the exit of speculators from the new home market, (iv) increasing mortgage defaults and foreclosures, (v) a growing supply of new and existing homes available for purchase, (vi) increase in competition for new homes orders, (vii) prospective home buyers having a more difficult time selling their existing homes in the more competitive environment, (viii) reduced sales prices and/or higher incentives required to stimulate new home orders or to induce home buyers not to cancel purchase contracts, (ix) more stringent credit qualification

27 requirements by home loan providers and (x) increased unemployment levels. Any such factors may affect the willingness or ability of taxpayers to pay their Reassessment payment prior to delinquency.

Foreclosure and Sale Proceedings

The City Council is obligated, under certain conditions set forth in the Indenture, to institute foreclosure and sale proceedings against Reassessment Parcels which have delinquent assessment installments. See “SOURCES OF PAYMENT FOR THE BONDS – Repayment of the Bonds - Covenant to Commence Foreclosure Proceedings” herein.

Foreclosure proceedings are instituted by the bringing of an action in the superior court of the county in which the Reassessment Parcel lies, naming the owner and other interested persons as defendants. The action is prosecuted in the same manner as other civil actions. Upon judgment of foreclosure the Reassessment Parcel may be offered for sale at a minimum price. The initially established minimum price will be sufficient to cover the amount of the delinquent installments and unpaid interest together with penalties, costs, fees and charges and the costs of execution and sale. The buyer in a foreclosure sale takes the parcel subject to the remaining assessment installments and regular taxes.

However, in the event a Reassessment Parcel does not sell for the minimum price the court may modify its judgment and reduce or eliminate the minimum price. In order to do so, however, written notice of a hearing on the matter of reducing or eliminating the minimum price is required to be given to the owners of the Bonds.

If at the hearing the court determines that such a sale will not result in an ultimate loss to the owners of the Bonds, or if the owners of 75% of the outstanding Bonds by principal amount consent and the sale will not result in an ultimate loss to the non-consenting owners of Bonds, the court may reduce or eliminate the minimum price at which a Reassessment Parcel may be sold. Further, if the owners of 75% of the outstanding Bonds by principal amount consent, the court may reduce or eliminate the minimum price at which a Reassessment Parcel may be sold even if sale below the minimum price will result in an ultimate loss to non-consenting owners of Bonds, provided that the court makes certain additional determinations specified by statute including the reasonable unavailability of any other remedy acceptable to the owners of 75% or more of the outstanding Bonds by principal amount. Upon sale of the Reassessment Parcel for less than the minimum price the remaining unpaid balance of the reassessment on the Reassessment Parcel will be reduced by the difference between the minimum price and the sale price. By such a reduction the aggregate principal amount of the outstanding Bonds may further exceed the aggregate principal amount of the unpaid Reassessments.

Depletion of Reserve Fund

Upon the issuance of the Bonds, the Reserve Fund will contain an amount equal to $350,500, the initial Reserve Requirement. Whenever there are insufficient funds in the Redemption Fund to pay the next maturing installment of principal and interest on the Bonds, the amounts necessary to make up the deficiency, to the extent available, will be transferred from the Redemption Fund to the Trustee for deposit in the Redemption Fund. Amounts so transferred will be reimbursed to the Reserve Fund if, and when, available from the payments of delinquent installments and from the proceeds of redemption or sale of delinquent parcels which caused the withdrawal.

28 The Reserve Requirement is subject to reduction if, and when, the unpaid balance of the Reassessment on a Reassessment Parcel is prepaid. Upon prepayment of a Reassessment, there will be a mandatory redemption of a corresponding principal amount of Bonds (see “THE BONDS - Redemption” herein). The Reserve Requirement will be reduced to the Reserve Requirement following such mandatory redemption. A reduction in the Reserve Requirement caused by prepayment of an assessment and the mandatory redemption of Bonds is a permanent reduction.

The Reserve Fund may be invested, and the investment earnings may be retained in the Reserve Fund, to the extent necessary to maintain the amount therein at the Reserve Requirement. No sources of funds other than such investment earnings and any recoveries of delinquent Reassessments are available to replenish deficiencies in the Reserve Fund. Accordingly, there is no assurance that the amount in the Reserve Fund will, at any particular time, be sufficient to pay, when due, debt service on the Bonds nor that the Reserve Fund will be fully reimbursed for any amounts expended for debt service.

Valuation of Property in the District The value of the land within the District is a critical factor in determining the investment quality of the Bonds. If there is a default in the payment of the Reassessments, the City’s only remedy is to commence foreclosure proceedings on the delinquent taxable property in an attempt to obtain funds to pay the delinquent Reassessment. Further, reductions in assessed value indicating a decline in market value (as described below) may affect the willingness or ability of taxpayers to pay their Reassessments prior to delinquency.

Assessed Value. The City has relied on the assessed valuations of the 2009/10 County Assessor’s rolls for the valuations for all of the property within the District presented in this Official Statement.

Article XIIIA. Pursuant to the California voter initiative process, on June 6, 1978, California voters approved Proposition 13 which added Article XIIIA to the California Constitution. This amendment imposed certain limitations on taxes that may be levied against real property to 1% of the full cash value of the property, adjusted annually for inflation at a rate not exceeding 2% annually. Full cash value is determined as of the 1975/76 assessment year, upon change in ownership (acquisition) or when newly constructed. Article XIIIA has subsequently been amended to permit reduction of the “full cash value” base in the event of declining property values caused by substantial damage, destruction or other factors, and to provide that there would be no increase in the “full cash value” base in the event of reconstruction of property damaged or destroyed in a disaster and in other special circumstances.

Reduction in Inflationary Rate. The annual inflationary adjustment, while limited to 2%, is determined annually and may not exceed the percentage change in the California Consumer Price Index (CCPI). Since Article XIIIA was approved, the annual adjustment for inflation has fallen below the 2% limitation five times: for Fiscal Year 1981/82, 1%; for Fiscal Year 1994/95, 1.19%; for Fiscal Year 1996/97, 1.11%, for Fiscal Year 1998/99, 1.853% and for Fiscal Year 2004/05, 1.867%. The CCPI for the period January 2009 through December 2009 was a negative 0.237%. This negative factor will be applied to assessed values for the Fiscal Year 2010/11 tax roll.

Proposition 8 Adjustments. Proposition 8, approved in 1978, provides for the assessment of real property at the lesser of its originally determined (base year) full cash value compounded annually by the inflation factor, or its full cash value as of the lien date, taking into account reductions in value due to damage, destruction, obsolescence or other factors causing a decline in market value. Reductions based on Proposition 8 do not establish new base year values, and the property may be reassessed as of the following lien date up to the lower of the then-current fair market value or the factored base year value. While the assessed value may be reduced by the County Assessor as a result of Proposition 8, the assessed value has no bearing on the calculation of the Reassessments, only on the calculation of ad valorem taxes.

29 The District is aware of 706 homes in the District and 10 non-residential properties that were subject to reductions in assessed values as a result of Proposition 8 in Fiscal Year 2009/10. The residential properties that had value reductions received an average reduction in assessed value of 18%. Individual Proposition 8 adjustments for the Fiscal Year 2010/11 assessed value of property in the District is not yet available. The County Assessor has released information concerning the overall change in secured assessed value in the City of Chino Hills, as well as information on the total amount of Proposition 8 adjustments City-wide for Fiscal Year 2010/11. According to the County Assessor’s report dated June 30, 2010, the secured assessed value of all property in the City for Fiscal Year 2010/11 increased 0.14% compared to Fiscal Year 2009/10. There are 4,538 parcels in the City that will receive a Proposition 8 adjustment in Fiscal Year 2010/11, representing 0.5% of total City assessed value. The average adjustment is $9,935. The City does not currently know if any of the parcels that will be subject to adjustment in Fiscal Year 2010/11 are located within the District.

The City cannot guarantee that further reductions in assessed value will not occur in future years.

Value-to-Lien Ratios. Value-to-lien ratios have traditionally been used in land-secured bond issues as a measure of the “collateral” supporting the willingness of property owners to pay their special taxes and assessments (and, in effect, their general property taxes as well). The value-to-lien ratio is mathematically a fraction, the numerator of which is the value of the property (usually a market value as determined by an appraiser) and the denominator of which is the “lien” of the assessments or special taxes. A value-to-lien ratio should not, however, be viewed as a guarantee of credit-worthiness. Land values are more volatile in the early stages of a development, and are especially sensitive to economic cycles. A downturn of the economy, such as the current economic crisis, may depress land values and hence the value-to-lien ratios, thereby increasing risk to investors and lenders. Further, the value-to-lien ratio cited for a bond issue is based on the aggregate value of all parcels in the District. Individual parcels in an assessment district may fall above or below the average, sometimes even below a 1:1 ratio. (With a ratio below 1:1, the land is worth less than the debt on it.) See “THE DISTRICT” and “APPENDIX D” for information on individual parcels values. Currently 8 parcels with reassessments totaling $360,712 have ratios below 1:1. Although judicial foreclosure proceedings can be initiated rapidly, the process can take several years to complete, and the bankruptcy courts may impede the foreclosure action. Finally, local agencies may form overlapping community facilities districts or assessment districts. Debt issuance by another entity can dilute value-to-lien ratios. See “THE DISTRICT – Direct and Overlapping Debt.”

The values shown in Table No. 1 and discussed under the heading “THE DISTRICT” and in “APPENDIX D – ASSESSMENT PARCEL LISTING” are based on the County-determined assessed values of property in the District derived from the Fiscal Year 2009/10 County Assessor’s assessed valuation of land and improvements, which may or may not be reflective of such property’s fair market value or what a property could be sold for at judicial foreclosure. Note particularly in this regard the subsections under this caption “RISK FACTORS” which discuss matters relating to value of a parcel and the discussions under the caption “THE DISTRICT” with respect to lien to value ratios. The City has not undertaken to provide an appraisal of properties within the District.

Factors Affecting Parcel Value and Aggregate Values

Prospective purchasers of the Bonds should not assume that the land could be sold for its original sales price or its fair market value at a foreclosure sale for delinquent Reassessments. The future value of the land can be expected to fluctuate due to many different, not fully predictable, real estate related investment risk factors, including, but not limited to: general tax law changes related to real estate, changes in competition, general area employment base changes, population changes, changes in real estate related interest rates affecting general purchasing power, changes in allowed zoning uses and density, natural disasters such as floods, earthquakes, fires, landslides, and similar factors.

30 The facts and circumstances concerning the values of the Reassessment Parcels that are of importance are not confined to those relating to individual Reassessment Parcel values because the Bonds are not individually secured by particular Reassessment Parcels. The Bonds are secured by all of the unpaid Reassessments on all of the Reassessment Parcels within the District. Therefore factors which affect all of the Reassessment Parcels should be considered. The following are some of the factors which may affect the market for and value of particular Reassessment Parcels individually, as well as the market for and value of all Reassessment Parcels.

Hazardous Substances

One of the most serious risks in terms of the potential reduction in the value of the Reassessment Parcels is a claim with regard to a hazardous substance. In general, the owners and operators of Reassessment Parcels may be required by law to remedy conditions of the parcel relating to releases or threatened releases of hazardous substances. The federal Comprehensive Environmental Response, Compensation and Liability Act of 1980, sometimes referred to as “CERCLA” or the “Superfund Act,” is the most well- known and widely applicable of these laws, but California laws with regard to hazardous substances are also stringent and similar. Under many of these laws, the owner or operator is obligated to remedy a hazardous substance condition of property whether or not the owner or operator has anything to do with creating or handling the hazardous substance. The effect, therefore, should any of the Reassessment Parcels be affected by a hazardous substance, is to reduce the marketability and value of the parcel by the costs of remedying the condition, because the purchaser, upon becoming owner, will become obligated to remedy the condition just as is the seller.

The property values set forth in this Official Statement do not take into account the possible reduction in value of any of the Reassessment Parcels by reason of the possible liability of the owner or operator for the remedy of a hazardous substance condition of the parcel. It is possible that environmental liabilities currently exist of which the City is unaware.

Further, it is possible that liabilities may arise in the future with respect to any of the Reassessment Parcels resulting from the existence, currently, on the parcel of a substance presently classified as hazardous but that has not been released or the release of which is not presently threatened, or may arise in the future resulting from the existence, currently on the parcel of a substance not presently classified as hazardous but that may in the future be so classified. Further, such liabilities may arise not simply from the existence of a hazardous substance but from the method of handling it. All of these possibilities could significantly affect the value of Reassessment Parcels that is realizable upon a delinquency.

Geologic, Topographic and Climatic Conditions

The value of the Reassessment Parcels in the District in the future can be adversely affected by a variety of additional factors, particularly those which may affect infrastructure and other public improvements and private improvements on the Reassessment Parcels and the continued habitability and enjoyment of such private improvements. Such additional factors include, without limitation, geologic conditions such as earthquakes and volcanic eruptions, topographic conditions such as earth movements, landslides and floods and climatic conditions such as wildfires, droughts and tornadoes. It can be expected that one or more of such conditions may occur and may result in damage to improvements of varying seriousness, that the damage may entail significant repair or replacement costs and that repair or replacement may never occur either because of the cost or because repair or replacement will not facilitate habitability or other use, or because other considerations preclude such repair or replacement. Under any of these circumstances, the value of the Reassessment Parcels may well depreciate or disappear.

The City has adopted a Natural Hazards Mitigation Plan. This plan includes a hazard analysis for earthquake, flood, landslide and fire risk and is required to comply with FEMA requirements for disaster relief funding. The plan was valid through April 2010 and is in the process of being updated and the City expects to adopt the updated plan in October 2010.

31 The District, like most areas of California, may be subject to unpredictable seismic activity. The occurrence of seismic activity in the District could result in substantial damage to properties in the District, which, in turn, could substantially reduce the value of such properties and could affect the ability or willingness of the property owners to pay their Reassessments.

According to the seismic safety element of the City’s General Plan, the City is located in a seismically active region and could be impacted by a major earthquake originating from the numerous faults in the area. Of primary concern are the Chino Fault, the Whittier Fault and the Central Avenue Fault, although other faults exist in the area. A 5.4 magnitude earthquake occurred in July 2008 located between the Chino Fault and the Whittier Fault, approximately 2 miles southwest of the City.

Seismic hazards encompass both potential ground displacement and ground shaking. The City also contains a number of hillsides in excess of a 25% slope, and such steep topography makes landslides and other slope instabilities possible.

Portions of the City are in areas where there is high or extreme danger of wildfires during dry months and during periods of prolonged drought. In 2002, a 500-acre brush fire occurred in the Chino Hills State Park. In 2008, the Freeway Complex Fire, which ultimately burned over 30,000 acres throughout 3 counties, destroyed 2 structures in the southwestern section of the City. Within the City boundaries, this fire was limited primarily to the Chino Hills State Park and surrounding area.

The District may be subject to unpredictable climatic conditions, such as flood, droughts and destructive storms. The occurrence of climatic activity of this type in the District could result in substantial damage to properties in the District, which, in turn, could substantially reduce the value of such properties and could affect the ability or willingness of the property owners to pay their Reassessments.

Legal Requirements

Other events which may affect the value of a Reassessment Parcel include changes in the law or application of the law. Such changes may include, without limitation, local growth control initiatives, local utility connection moratoriums, and local application of statewide tax and governmental spending limitation measures. See “Proposition 218; Possible Future Ballot Initiatives” herein.

Concentration of Ownership

As of June 1, 2010, 25 property owners were, in the aggregate, responsible for approximately 51.4% of the Reassessments, and approximately 10% of the Reassessment is levied on properties assessed with lien-to-value ratios below 1:1. See “THE DISTRICT – Largest Property Ownership.” If these or any other property owner is unwilling or unable to pay the Special Tax when due, a potential shortfall in the Bond Fund could occur, which would result in the depletion of the Reserve Fund prior to reimbursement from the resale of foreclosed property or payment of the delinquent Reassessments and, consequently, a delay or failure in payments of the principal of or interest on the Bonds. No property owner is obligated in any manner to continue to own or develop any of the land it presently owns within the District. The Reassessments are not a personal obligation of any owner of the parcels, and the District can offer no assurance that any current owner or any future owner will be financially able to pay such installments or that it will choose to pay even if financially able to do so.

Prepayment of Reassessments

There is rarely a uniform relationship between the relative value of Reassessment Parcels and the proportionate share of debt service on the Bonds to be borne by such Reassessment Parcels.

32 One of the factors that may affect a significant change in the relationship between the aggregate Reassessment Parcel values and the reassessment is the prepayment before final bond maturity of the remaining balance of the Reassessments on particular Reassessment Parcels. Should the Reassessments on Reassessment Parcels having a relatively high ratio of assessed value to reassessment be prepaid, the security for the Bonds, as evidenced by the ratio of the aggregate remaining Reassessment Parcel values to the remaining outstanding Bonds, will be reduced.

Other Possible Claims Upon the Value of a Reassessment Parcel

The sufficiency of tax or foreclosure sale proceeds to cover delinquent amounts may also depend on the value of any prior or parity liens and similar claims. While the Reassessments are secured by the Reassessments Parcels, this security only extends to the value thereof that is not subject to priority and parity liens and similar claims relative to the Reassessments.

Other governmental obligations, including taxes, assessments, special taxes or other charges, may be authorized and undertaken or issued in the future may become obligations of one or more of the Reassessment Parcels and may be secured by liens on a parity with the liens of the Reassessments securing the Bonds.

The lien of the Reassessments is subordinate to all fixed special assessment liens previously imposed upon the parcels in the District, but has priority over all private liens and over all fixed special assessment liens which may thereafter be creased against the parcels in the District. This lien is co-equal to and independent of the lien of general property taxes and special taxes, including, without limitation, special taxes levied under the Mello-Roos Community Facilities Act of 1982 (being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California,) whenever created against the property. There are special tax liens previously imposed upon many of the Reassessment Parcels.

Direct and Overlapping Indebtedness

The ability of an owner of land within the District to pay Reassessment installments could be affected by the existence of other taxes and assessments imposed upon the Reassessment Parcels. Presently, the sum of the direct and overlapping debt applicable to the property in the District, is as detailed under the caption “THE DISTRICT - Direct and Overlapping Debt.” In addition, the City and other public agencies whose boundaries overlap those of the District, (without the consent of the City), could, impose additional taxes or assessment liens on the property within the District in certain cases without the consent of the owners of the land within the District in order to finance public improvements or services to be located or provided inside of or outside of such area. The lien created on the property within the District through the levy of such additional taxes or assessments may be on a parity with the lien of the assessments.

The imposition of additional liens on a parity with the Reassessments may reduce the ability or willingness of the landowners to pay the assessment installments and increases the possibility that foreclosure proceeds will not be adequate to pay delinquent assessment installments or the principal of and interest on the Bonds when due.

Adjustable Rate and Non-Conventional Mortgages

Between 2002 and 2007 many persons financed the purchase of new homes using loans with little or no downpayment and with adjustable interest rates that start low and are subject to being reset at higher rates on a specified date or upon the occurrence of specified conditions. Many of these loans allow the borrower to pay interest only for an initial period, in some cases up to 10 years.

33 Homeowners in the District who purchased their homes with adjustable rate and non-conventional loans with no or low downpayments may experience difficulty in making their loan payments due to automatic mortgage rate increases and rising interest rates. This could result in an increase in the Reassessments delinquency rate in the District and draws on the Reserve Fund. If there were significant delinquencies in Reassessment collections in the District, and the Reserve Fund was fully depleted, there could be a default in the payment of principal of and interest on the Bonds.

As mortgage loan defaults increase, bankruptcy filing by such homeowners are also likely to increase. Bankruptcy filings by homeowners with delinquent Reassessments would delay the commencement and completion of foreclosure proceedings to collect delinquent Reassessments. See “Bankruptcy Proceedings” below. The City cannot provide any assurance as to the number of homes in foreclosure or that have been foreclosed on in the District.

Payments by FDIC The ability of the City to collect interest and penalties specified by State law and to foreclose the lien of a delinquent Reassessment installment may be limited in certain respects with regard to property in which the Federal Deposit Insurance Corporation (the “FDIC”) has or obtains an interest. The FDIC has asserted a sovereign immunity defense to the payment of special taxes and assessments. The City is unable to predict what effect this assertion would have in the event of a delinquency on a parcel within the District in which the FDIC has or obtains an interest. In addition, although the FDIC does not claim immunity from ad valorem property taxation, it requires a foreclosing entity to obtain FDIC’s consent to foreclosure proceedings. Prohibiting a foreclosure on property owned by the FDIC could significantly reduce the amount available to pay the principal of and interest on the Bonds. Either outcome would cause a draw on the Reserve Fund and perhaps, ultimately, a default in the payment on the Bonds. The City has not undertaken to determine whether the FDIC currently has, or is likely to acquire, any interest in any of the Reassessment Parcels, and therefore expresses no view concerning the likelihood that the risks described above will materialize while the Bonds are outstanding.

Bankruptcy Proceedings Regardless of the priority of a Reassessment securing the Bonds over non-governmental liens, the exercise by the City of the foreclosure and sale remedy or by the County of the tax sale remedy may be forestalled or delayed by bankruptcy, reorganization, insolvency or other similar proceedings affecting the owner of a Reassessment Parcel or any other party claiming an interest in a Reassessment Parcel. The federal bankruptcy laws provide for an automatic stay of foreclosure and sale or tax sale proceedings thereby delaying such proceedings perhaps for an extended period. Delay in exercise of remedies, especially if the owner owns Reassessment Parcels the Reassessments of which are significant or if bankruptcy proceedings are instituted with respect to a number of owners owning Reassessment Parcels the Reassessments of which are significant, may result in periodic assessment installment collections which may be insufficient to pay the debt service on the Bonds as it comes due. Further, should remedies be exercised under the bankruptcy law against the Reassessment Parcels, payment of installments of the assessment may be subordinated to bankruptcy law priorities. Therefore, certain claims may have priority over the assessment lien, even though they would not were the bankruptcy law not applicable.

Payment of the Reassessment Not a Personal Obligation Under the States & Highways Code, the owners of Reassessment Parcels are not personally liable for the payment of the Reassessment or the Reassessment Installments. Rather, a reassessment is a lien only on a Reassessment Parcel. Accordingly, if the value of a Reassessment Parcel is not sufficient to fully secure the assessment on it, the City has no recourse against the owner.

34 No City Obligation to Pay Debt Service

IF REASSESSMENT INSTALLMENT COLLECTIONS ARE INSUFFICIENT, THE ONLY AMOUNTS AVAILABLE TO PAY DEBT SERVICE ON THE BONDS WILL BE THE AMOUNT ON DEPOSIT FROM TIME TO TIME IN THE RESERVE FUND, AND IF SO ADVANCED WILL REDUCE THE RESERVE FUND BY THE AMOUNT OF THE FUNDS ADVANCED. Notwithstanding the limited nature of the City’s obligation, the City may, at its option and in its sole discretion, elect to advance available funds of the City in the amount of any delinquent Reassessment installments to pay debt service on the Bonds. Should the City do so it is entitled to reimbursement from the first proceeds of any payments of delinquent Reassessment installments or the redemption or sale of delinquent Reassessment Parcels.

OWNERS OF BONDS MAY NOT RELY UPON THE CITY TO ADVANCE FUNDS TO PAY DEBT SERVICE ON THE BONDS FOLLOWING DEPLETION OF THE RESERVE FUND EVEN IF THE CITY MAY HAVE PREVIOUSLY DONE SO OR MAY DO SO CONTEMPORANEOUSLY WITH RESPECT TO OTHER BONDS OR OBLIGATIONS.

Loss of Tax Exemption

As discussed in the section herein entitled “LEGAL MATTERS - Tax Matters,” interest on the Bonds could become includable in gross income for purposes of federal income taxation, retroactive to the date of issuance, as a result of acts or omissions of the City subsequent to issuance in violation of the City’s covenants applicable to the Bonds. Should interest become includable in gross income, the Bonds are not subject to redemption by reason thereof and may remain outstanding. The Bonds are subject to redemption for other reasons as discussed in the section herein entitled “THE BONDS - Redemption.”

IRS Audit of Tax-Exempt Bond Issues

The Internal Revenue Service has initiated an expanded program for the auditing of tax-exempt bond issues, including both random and targeted audits. It is possible that the Bonds will be selected for audit by the Internal Revenue Service. It is also possible that the market value of the Bonds might be affected as a result of such an audit of the Bonds (or by an audit of similar bonds).

Economic Uncertainty

The Bonds are being issued at a time of economic uncertainty and volatility. Pursuant to the California Employment Development Department, unemployment rates have increased to approximately 7.0% for the City through May, 2010 (not seasonally adjusted), as compared to 6.6% for calendar year 2009, and 13.8% through May, 2010 (not seasonally adjusted) for San Bernardino County as compared to 13.0% for calendar year 2009. The City cannot predict how long these conditions will last or whether to what extent they may affect the ability of homeowners to pay the Reassessments or the marketability of the Bonds.

No Acceleration Provision

The Bonds do not contain a provision allowing for the acceleration of the Bonds in the event of a payment default or other default under the terms of the Bonds or the Indenture.

35 Proposition 218

Under the California Constitution, the power of initiative is reserved to the voters for the purpose of enacting statutes and constitutional amendments. Any such initiative may affect the collection of fees, taxes and other types of revenue by local agencies such as the City. Subject to overriding federal constitutional principles, such collection may be materially and adversely affected by voter-approved initiatives, possibly to the extent of creating cash flow problems in the payment of outstanding obligations such as the Bonds.

Proposition 218 - Voter Approval for Local Government Taxes - Limitation on Fees, Assessments, and Charges - Initiative Constitutional Amendment (“Proposition 218”), added Articles XIIIC and XIIID to the California Constitution, imposing certain vote requirements and other limitations on the imposition of new or increased taxes, assessments and property-related fees and charges. Proposition 218 states that all taxes imposed by local governments shall be deemed to be either general taxes or special taxes. No local government may impose, extend or increase any general tax unless and until such tax is submitted to the electorate and approved by a majority vote. No local government may impose, extend or increase any special tax unless and until such tax is submitted to the electorate and approved by a two-thirds vote.

Proposition 218 also provides that no tax, assessment, fee or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except: (i) the ad valorem property tax imposed pursuant to Article XIII and Article XIIIA of the California Constitution, (ii) any special tax receiving a two-thirds vote pursuant to the California Constitution, and (iii) assessments, fees and charges for property related services as provided in Proposition 218. Proposition 218 then goes on to add voter requirements for assessments and fees and charges imposed as an incident of property ownership, other than fees and charges for sewer, water, and refuse collection services. In addition, all assessments and fees and charges imposed as an incident of property ownership, including sewer, water, and refuse collection services, are subjected to various additional procedures, such as hearings and stricter and more individualized benefit requirements and findings.

Proposition 218 also provides that the constitutional initiative power shall not be prohibited or otherwise limited in matters of reducing or repealing any local taxes, assessments, fees and charges. This provision with respect to the initiative power is not limited to taxes imposed on or after November 6, 1996, the effective date of Proposition 218. However, on July 1, 1997, a bill was signed into law by the Governor of the State enacting Government Code 5854, which states:

Section 3 of Article XIIIC of the California Constitution, as adopted at the November 5, 1996 general election, shall not be construed to mean that any owner or beneficial owner of a municipal security, purchased before or after that date, assumes the risk of, or in any way consents to, any action by initiative measure that constitutes an impairment of contractual rights protection by Section 10 of Article I of the United States Constitution.

As a result, although no court has yet considered the relationship between Section 5854 and Article XIIIC, it is likely that Proposition 218 has not conferred on the voters the power to repeal or reduce the Reassessments if such reduction would interfere with the timely retirement of the Bonds.

Like its antecedents, Proposition 218 is likely to undergo both judicial and legislative scrutiny before its impact on the District and its obligations can be determined. Certain provisions of Proposition 218 may be examined by the courts for their constitutionality under both State and federal constitutional law. The City is not able to predict the outcome of any such examination.

36 The foregoing discussion of Proposition 218 should not be considered an exhaustive or authoritative treatment of the issues. The City does not expect to be in a position to control the consideration or disposition of these issues and cannot predict the timing or outcome of any judicial or legislative activity in this regard. Interim rulings, final decisions, legislative proposals and legislative enactments may all affect the impact of Proposition 218 on the Bonds as well as the market for the Bonds. Legislative and court calendar delays and other factors may prolong any uncertainty regarding the effects of Proposition 218.

Ballot Initiatives and Legislative Measures

Proposition 218 was adopted pursuant to a measure qualified for the ballot pursuant to California’s constitutional initiative process and the State Legislature has in the past enacted legislation which has altered the spending limitations or established minimum funding provisions for particular activities. From time to time, other initiative measures could be adopted by California voters or legislation enacted by the State Legislature. The adoption of any such initiative or enactment of legislation might place limitations on the ability of the State, the City or local districts to increase revenues or to increase appropriations or on the ability of a property owner to complete the development of the property.

Limited Secondary Market

There can be no guarantee that there will be a secondary market for the Bonds or, if a secondary market exists, that such Bonds can be sold for any particular price. Although the City has committed to provide certain statutorily-required financial and operating information, there can be no assurance that such information will be available to Bondholders on a timely basis. The failure to provide the required annual financial information does not give rise to monetary damages but merely an action for specific performance. Occasionally, because of general market conditions, lack of current information, the absence of credit rating for the Bonds or because of adverse history or economic prospects connected with a particular issue, secondary marketing practices in connection with a particular issue are suspended or terminated. Additionally, prices of issues for which a market is being made will depend upon then prevailing circumstances. Such prices could be substantially different from the original purchase price.

Limitations on Remedies

Remedies available to the owners of the Bonds may be limited by a variety of factors and may be inadequate to assure the timely payment of principal of and interest on the Bonds or to preserve the tax- exempt status of the Bonds. See “Other Possible Claims Upon the Value of a Reassessment Parcel,” “No Acceleration Provisions” and “Payments by FDIC” herein.

Bond Counsel has limited its opinion as to the enforceability of the Bonds and the Indenture to the extent that enforceability may be limited by bankruptcy, insolvency, reorganization, fraudulent conveyance or transfer, moratorium, or other similar laws affecting generally the enforcement of creditors’ rights, by equitable principles and by the exercise of judicial discretion. The lack of availability of certain remedies or the limitation of remedies may entail risks of delay, limitation or modification of the rights of the owners of the Bonds.

37 LEGAL MATTERS Enforceability of Remedies The remedies available to the Trustee and the Owners of the Bonds upon an event of default under the Indenture, or any other document described herein are in many respects dependent upon regulatory and judicial actions which are often subject to discretion and delay. Under existing law and judicial decisions, the remedies provided for under such documents may not be readily available or may be limited. The various legal opinions to be delivered concurrently with the delivery of the Bonds will be qualified to the extent that the enforceability of certain legal rights related to the Indenture is subject to limitations imposed by bankruptcy, reorganization, insolvency or other similar laws affecting the rights of creditors generally and by equitable remedies and proceedings generally.

Approval of Legal Proceedings Orrick, Herrington & Sutcliffe LLP, Los Angeles, California, as Bond Counsel, will render an opinion which states that the Indenture and the Bonds are valid and binding obligations of the City and are enforceable in accordance with their terms. The legal opinions of Bond Counsel will be subject to the effect of bankruptcy, insolvency, moratorium and other similar laws affecting creditors’ rights and to the exercise of judicial discretion in accordance with general principles of equity.

Certain legal matters will be passed on for the City by Mark D. Hensley, City Attorney, and by Fulbright & Jaworski L.L.P., Los Angeles, California, as Disclosure Counsel to the City.

Tax Matters

In the opinion of Orrick, Herrington & Sutcliffe LLP (“Bond Counsel”), based upon an analysis of existing laws, regulations, rulings and court decisions, and assuming, among other matters, the accuracy of certain representations and compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income tax purposes under Section 103 of the Code and is exempt from State of California personal income taxes. Bond Counsel is of the further opinion that interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, although Bond Counsel observes that such interest is included in adjusted current earnings when calculating corporate alternative minimum taxable income. A complete copy of the proposed form of opinion of Bond Counsel is set forth in “APPENDIX E” hereto.

To the extent the issue price of any maturity of the Bonds is less than the amount to be paid at maturity of such Bonds (excluding amounts stated to be interest and payable at least annually over the term of such Bonds), the difference constitutes “original issue discount,” the accrual of which, to the extent properly allocable to each Beneficial Owner thereof, is treated as interest on the Bonds which is excluded from gross income for federal income tax purposes and State of California personal income taxes. For this purpose, the issue price of a particular maturity of the Bonds is the first price at which a substantial amount of such maturity of the Bonds is sold to the public (excluding bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters, placement agents or wholesalers). The original issue discount with respect to any maturity of the Bonds accrues daily over the term to maturity of such Bonds on the basis of a constant interest rate compounded semiannually (with straight-line interpolations between compounding dates). The accruing original issue discount is added to the adjusted basis of such Bonds to determine taxable gain or loss upon disposition (including sale, redemption, or payment on maturity) of such Bonds. Beneficial Owners of the Bonds should consult their own tax advisors with respect to the tax consequences of ownership of Bonds with original issue discount, including the treatment of Beneficial Owners who do not purchase such Bonds in the original offering to the public at the first price at which a substantial amount of such Bonds is sold to the public.

38 Bonds purchased, whether at original issuance or otherwise, for an amount higher than their principal amount payable at maturity (or, in some cases, at their earlier call date) (“Premium Bonds”) will be treated as having amortizable bond premium. No deduction is allowable for the amortizable bond premium in the case of bonds, like the Premium Bonds, the interest on which is excluded from gross income for federal income tax purposes. However, the amount of tax-exempt interest received, and a Beneficial Owner’s basis in a Premium Bond, will be reduced by the amount of amortizable bond premium properly allocable to such Beneficial Owner. Beneficial Owners of Premium Bonds should consult their own tax advisors with respect to the proper treatment of amortizable bond premium in their particular circumstances.

The Code imposes various restrictions, conditions and requirements relating to the exclusion from gross income for federal income tax purposes of interest on obligations such as the Bonds. The District has made certain representations and covenanted to comply with certain restrictions, conditions and requirements designed to ensure that interest on the Bonds will not be included in federal gross income. Inaccuracy of these representations or failure to comply with these covenants may result in interest on the Bonds being included in gross income for federal income tax purposes, possibly from the date of original issuance of the Bonds. The opinion of Bond Counsel assumes the accuracy of these representations and compliance with these covenants. Bond Counsel has not undertaken to determine (or to inform any person) whether any actions taken (or not taken), or events occurring (or not occurring), or any other matters coming to Bond Counsel’s attention after the date of issuance of the Bonds may adversely affect the value of, or the tax status of interest on, the Bonds. Accordingly, the opinion of Bond Counsel is not intended to, and may not, be relied upon in connection with any such actions, events or matters.

Although Bond Counsel is of the opinion that interest on the Bonds is excluded from gross income for federal income tax purposes and is exempt from State of California personal income taxes, the ownership or disposition of, or the accrual or receipt of interest on, the Bonds may otherwise affect a Beneficial Owner’s federal, state or local tax liability. The nature and extent of these other tax consequences depends upon the particular tax status of the Beneficial Owner or the Beneficial Owner’s other items of income or deduction. Bond Counsel expresses no opinion regarding any such other tax consequences.

Future legislative proposals, if enacted into law, clarification of the Code or court decisions may cause interest on the Bonds to be subject, directly or indirectly, to federal income taxation or to be subject to or exempted from state income taxation, or otherwise prevent Beneficial Owners from realizing the full current benefit of the tax status of such interest. The introduction or enactment of any such future legislative proposals, clarification of the Code or court decisions may also affect the market price for, or marketability of, the Bonds. Prospective purchasers of the Bonds should consult their own tax advisors regarding any pending or proposed federal or state tax legislation, regulations or litigation, as to which Bond Counsel expresses no opinion.

The opinion of Bond Counsel is based on current legal authority, covers certain matters not directly addressed by such authorities, and represents Bond Counsel’s judgment as to the proper treatment of the Bonds for federal income tax purposes. It is not binding on the Internal Revenue Service (“IRS”) or the courts. Furthermore, Bond Counsel cannot give and has not given any opinion or assurance about the future activities of the District, or about the effect of future changes in the Code, the applicable regulations, the interpretation thereof or the enforcement thereof by the IRS. The District has covenanted, however, to comply with the requirements of the Code.

Bond Counsel’s engagement with respect to the Bonds ends with the issuance of the Bonds, and, unless separately engaged, Bond Counsel is not obligated to defend the District or the Beneficial Owners regarding the tax-exempt status of the Bonds in the event of an audit examination by the IRS. Under current procedures, parties other than the District and its appointed counsel, including the Beneficial Owners, would have little, if any, right to participate in the audit examination process. Moreover, because achieving judicial review in connection with an audit examination of tax-exempt bonds is difficult, obtaining an independent review of IRS positions with which the District legitimately disagrees, may not

39 be practicable. Any action of the IRS, including but not limited to selection of the Bonds for audit, or the course or result of such audit, or an audit of bonds presenting similar tax issues may affect the market price for, or the marketability of, the Bonds, and may cause the District or the Beneficial Owners to incur significant expense.

Absence of Litigation

To the knowledge of the City, there is not now known to be pending or threatened any litigation restraining or enjoining the execution or delivery of the Indenture, or the sale or delivery of the Bonds or in any manner questioning the proceedings and authority under which the Indenture is to be executed or delivered or the Bonds are to be delivered or affecting the validity thereof.

CONCLUDING INFORMATION No Rating on the Bonds; Secondary Market The City has not made, and does not contemplate making, any application for a rating on the Bonds. No such rating should be assumed based upon any other City rating that may be obtained. Prospective purchasers of the Bonds are required to make independent determinations as to the credit quality of the Bonds and their appropriateness as an investment.

Should a Bondholder elect to sell a Bond prior to maturity, no representations or assurances can be made that a market will have been established or maintained for the purchase and sale of the Bonds. The Underwriter assumes no obligation to establish or maintain a market for the purchase and sale of the Bonds and is not obligated to repurchase any of the Bonds at the request of the holder thereof.

Underwriting

Stone & Youngberg LLC (the “Underwriter”) is offering the Bonds at the prices set forth on the inside front cover page hereof. The initial offering prices may be changed from time to time and concessions from the offering prices may be allowed to dealers, banks and others. The Underwriter purchased the Bonds at a price equal to $3,459,730.25, which amount represents the principal amount of the Bonds less a net original issue discount of $3,209.75 and less the Underwriter’s discount of $42,060.00. The Underwriter will pay certain of their expenses relating to the offering.

Verifications of Mathematical Computations

Grant Thornton LLP will verify from the information provided to them the mathematical accuracy as of the date of the closing on the Bonds of (1) the computations contained in the provided schedules to determine that the cash deposits listed in the schedules prepared by the Financial Advisor, to be held in escrow, will be sufficient to pay, when due, the principal, redemption premium and interest requirements of the 1995 Bonds, and (2) the computation of yield on the Bonds contained in the provided schedules used by Bond Counsel in its determination that the interest with respect to the Bonds is exempt from federal taxation. Grant Thornton LLP will express no opinion on the assumptions provided to them, nor as to the exemption from taxation of the interest with respect to the Bonds.

40 The Financial Advisor

The material contained in this Official Statement was prepared by the City with the assistance of the Financial Advisor, who advised the City as to the financial structure and certain other financial matters relating to the Bonds. The information set forth herein has been obtained by the City and the Financial Advisor from sources which are believed to be reliable, but such information is not guaranteed by the Financial Advisor as to accuracy or completeness, nor has it been independently verified. Fees paid to the Financial Advisor are contingent upon the sale and delivery of the Bonds.

Continuing Disclosure

The City will provide annually certain financial information and data relating to the Bonds and the District by not later than March 31 in each year commencing March 31, 2011 (the “Annual Report”), and to provide notices of the occurrence of certain other enumerated events if deemed by the City to be material. The Trustee will act as Dissemination Agent. The specific nature of the information to be contained in the Annual Report or the notices of material events and certain other terms of the continuing disclosure obligation are found in the form of the City’s Disclosure Agreement attached in “APPENDIX C – FORM OF CONTINUING DISCLOSURE AGREEMENT.” The City has never failed in any material respect to comply with previous undertakings to provide periodic continuing disclosure reports or notices of material events. Execution

The execution of this Official Statement by the City Manager has been duly authorized by the City of Chino Hills.

CITY OF CHINO HILLS

By: /s/ Michael S. Fleager City Manager

41 [THIS PAGE INTENTIONALLY LEFT BLANK] APPENDIX A CITY OF CHINO HILLS INFORMATION STATEMENT

The following information concerning the City of Chino Hills is presented as general background data. The Bonds are payable solely from unpaid Reassessments as described in the Official Statement. The Bonds are not an obligation of the City, and the taxing power of the City is not pledged to the payment of the Bonds (except to the limited extent described herein).

General Information

The City was incorporated on December 1, 1991 as a general law city. Prior to incorporation, the area comprising the City was managed first by the County of San Bernardino, and later by the Chino Hills Manager’s Office, a special district of the County. In mid-1979, when faced with increasing demand for development, the County initiated the drafting of the Chino Hills Specific Plan (the “Specific Plan”). The Specific Plan was adopted on August 2, 1982 and set the character of Chino Hills through zoning and land use policies. It represented one of the largest master-planned developments in California at the time. The Specific Plan sought to guide development into the most suitable locations, preserve environmentally sensitive areas, reduce pressures on a nearby dairy preserve and design an effective implementation system that would result in the efficient provision of services and facilities. The Specific Plan primarily addressed the northern portion of the City and covered 26 of the City’s 46 square miles and sought to cluster development around several “village” commercial cores, with residential density decreasing away from the core. The Specific Plan included a financial plan that identified a variety of funding sources to construct infrastructure in coordination with residential and commercial development.

After incorporation, the City developed its first General Plan (the “General Plan”), based upon the precepts of the Specific Plan, but on a broader scale that incorporated the City’s entire 46 square miles. The City’s General Plan was adopted on September 13, 1994. The General Plan continued earlier efforts to preserve the City’s rural character through protection of ridgelines, the use of sensitive grading techniques, and abundant landscaping. The community currently has 3,000 acres (4.7 square miles) of City-owned open space, 40 parks, and 38 miles of scenic trails. The development cycle in Chino Hills is maturing. As of January 2010, nearly 23,000 residential units had been built and the population had reached 79,000.

Government Organization

The City operates under the council/manager form of government. The City is governed by a five- member council, each elected at large for four-year alternating terms. Positions of City Manager and City Attorney are filled by appointments of the City Council. The City currently employs 145 full-time staff members. An additional 13 full-time positions are currently vacant.

Governmental Services

Chino Hills is a full service City. The Community Development Department serves Chino Hills’ residents and businesses by assisting, regulating, and preserving residential and commercial development within the City. The Community Services Department provides a wide range of programs, services, and educational and recreational opportunities, as well as a variety of human services programs that assist individuals, youth, and families. The Public Works Department has responsibility for the operation and maintenance of water and sewer service; water quality; and maintenance of vehicles, streets, facilities, 40 parks and 3,000 acres of publicly-owned open space. The City has contracted with the San Bernardino County Sheriff’s Department for law enforcement services since incorporation in 1991. The Chino Valley Independent Fire District (CVIFD) is headquartered in Chino Hills and serves the Chino Valley, which includes the Cities of Chino Hills and Chino. The District provides high-quality emergency services

A-1 including emergency medical and paramedic, hazardous materials response and urban search and rescue services.

Community Information

There are eleven elementary schools, two middle schools, and two high schools in the City of Chino Hills.

Recreation is a priority in Chino Hills. Big League Dreams Chino Hills Sports Park is a 33-acre multi-use sports facility that attracts tournaments, visitors, and new commercial ventures to the City. The City is also home to the McCoy Equestrian & Recreation Center. This beautiful 20-acre facility includes two lighted arenas, covered bleachers, a gazebo, a community building, and trail connections. In addition to the Chino Hills State Park, the City also has 40 parks and 38 miles of scenic trails.

Transportation Regional access to the City from the Greater Los Angeles, Orange and San Bernardino Metropolitan Areas is provided by the Pomona Freeway (State Route 60), Chino Valley Freeway (State Highway 71), Carbon Canyon Road (State Route 142) and Grand Avenue.

Carbon Canyon Road bisects the City in an easterly-westerly direction, linking the Chino Valley Freeway with Imperial Highway and the Orange Freeway (State Highway 57) in Orange County. Grand Avenue connects with the Chino Valley Freeway with the Pomona Freeway, the Orange Freeway and Interstate 210. This network of roads provides very direct freeway access to San Bernardino, Los Angeles, Riverside, and Orange Counties. Under the General Plan, a substantial backbone network of streets and highways has been constructed within the City. The system is designed to provide safe, efficient circulation within each village.

A-2 Population

The following table provides a comparison of population growth for Chino Hills, surrounding cities and San Bernardino County between 2006 and 2010.

TABLE NO. A-1 CHANGE IN POPULATION CHINO HILLS, SURROUNDING CITIES AND SAN BERNARDINO COUNTY 2006 – 2010

CHINO HILLS SURROUNDING CITIES SAN BERNARDINO COUNTY Percentage Percentage Percentage Year Population Change Population Change Population Change

2006 77,700 139,277 1,989,949 2007 78,268 0.7% 140,760 1.1% 2,021,744 1.6% 2008 78,428 0.2% 142,368 1.1% 2,043,974 1.1% 2009 78,597 0.2% 144,237 1.3% 2,057,271 0.7% 2010 78,971 0.5% 145,761 1.1% 2,073,149 0.8%

% Increase Between 2006 - 2010 1.6% 4.7% 4.2%

Source: State of California, Department of Finance, “E-4 Population Estimates for Cities, Counties and the State, 2001-2010, with 2000 Benchmark.” ______Surrounding cities include Chino and Diamond Bar.

A-3 Per Capita Income

Per capita income information for the Riverside-San Bernardino-Ontario Metropolitan Statistical Area (MSA), the State of California and the United States are summarized in the following table.

TABLE NO. A-2 PER CAPITA INCOME RIVERSIDE-SAN BERNARDINO-ONTARIO MSA, CALIFORNIA AND UNITED STATES 2005 – 2009

Riverside San Bernardino Year Ontario MSA (1) State of California United States

2005 (2) 37,183 34,685 2006 28,063 39,358 36,629 2007 28,804 41,571 38,615 2008 29,016 43,852 40,166 2009 (2) 42,325 39,138

Source: U.S. Department of Commerce, Bureau of Economic Analysis; and Comprehensive Annual Financial Report San Bernardino County. ______(1) Per capita income for the City is not available. (2) Not available.

A-4 Employment

As of May 1, 2010, the civilian labor force for the City was approximately 39,300 of whom 36,500 were employed. The unadjusted unemployment rate as of May 1, 2010, was 7.0% for the City as compared to 13.8% for the County. Civilian labor force, employment and unemployment statistics for the City, County, the State and the nation, for the years 2005 through 2009 are shown in the following table:

TABLE NO. A-3 CITY OF CHINO HILLS CIVILIAN LABOR FORCE, EMPLOYMENT AND UNEMPLOYMENT ANNUAL AVERAGES

Civilian Unemployment Year Labor Force Employment Unemployment Rate

2005 City of Chino Hills 40,700 39,600 1,000 2.6% San Bernardino County 853,100 808,400 44,700 5.2 California 17,740,400 16,782,300 958,100 5.4 United States 149,296,000 141,715,000 7,591,000 5.1

2006 City of Chino Hills 41,300 40,400 1,000 2.3 San Bernardino County 865,000 823,400 41,600 4.8 California 17,821,100 16,948,400 872,700 4.9 United States 151,413,000 144,419,000 7,001,000 4.6

2007 City of Chino Hills 41,300 40,200 1,100 2.7 San Bernardino County 867,400 819,000 48,400 5.6 California 18,078,000 17,108,700 969,300 5.4 United States 153,126,000 146,049,000 7,078,000 4.6

2008 City of Chino Hills 40,700 39,100 1,600 3.9 San Bernardino County 867,100 798,100 69,000 8.0 California 18,391,800 17,059,600 1,332,300 7.2 United States 154,329,000 145,368,000 8,924,000 5.8

2009 City of Chino Hills 39,500 36,900 2,600 6.6 San Bernardino County 864,300 751,600 112,700 13.0 California 18,250,200 16,163,900 2,086,200 11.4 United States 154,142,000 139,877,000 14,265,000 9.3

Source: California State Employment Development Department.

A-5 Chino Hills is located in the Riverside-San Bernardino-Ontario Metropolitan Statistical Area (MSA). As of April 2010, six major job categories constitute 79.0% of the work force. They are government (20.4%), service producing (17.4%), educational and health services (11.9%), professional and business services (11.0%), leisure and hospitality (10.8%), and manufacturing (7.5%). The distribution of employment in the Riverside San Bernardino Ontario MSA is presented in the following table.

TABLE NO. A-4 RIVERSIDE SAN BERNARDINO ONTARIO MSA WAGE AND SALARY WORKERS BY INDUSTRY (1) (in thousands)

Industry 2006 2007 2008 2009 2010

Government 226.1 228.4 234.6 234.2 229.6 Other Services 42.3 41.6 42.4 37.4 36.4 Leisure and Hospitality 130.0 134.6 134.6 127.3 121.7 Educational and Health Services 122.9 125.6 133.3 133.7 133.9 Professional and Business Services 141.1 144.0 137.2 126.6 124.0 Financial Activities 52.0 50.9 47.3 44.3 42.7 Information 15.1 15.3 15.11 14.7 14.3 Transportation, Warehousing and Utilities 62.4 68.1 70.4 66.3 65.6 Service Producing Retail Trade 169.2 173.1 169.2 154.2 149.7 Wholesale Trade 54.0 56.3 55.2 48.7 46.4 Manufacturing Nondurable Goods 36.2 36.5 34.9 31.0 28.6 Durable Goods 87.8 82.8 74.9 59.1 56.1 Goods Producing Construction 128.3 114.4 94.0 68.8 57.5 Mining and Logging 1.4 1.3 1.2 1.2 1.0 Total Nonfarm 1,268.8 1,272.9 1,244.3 1,147.5 1,107.5 Farm 18.7 18.2 17.3 16.0 16.0 Total (all industries) 1,287.5 1,291.1 1,261.6 1,163.5 1,123.5

Source: State of California Employment Development Department, Labor Market Information Division, “Industry Employment & Labor Force - by month, March 2009 Benchmark.” ______(1) Annually, as of April.

A-6 The principal employers operating within the City as of June 30, 2010 are as follows:

TABLE NO. A-5 CITY OF CHINO HILLS PRINCIPAL EMPLOYERS

Number Name of Company of Employees Product/Service

Chino Valley Unified School District 1,390 Education City of Chino Hills 271 Government Costco 270 Membership Warehouse Lowe's 213 Home Improvement Store BJ's Brewery 200 Restaurant Boys Republic 198 Private Education Albertson's, Inc. 188 Food Store Best Buy 134 Retail Harkins Theatre 130 Movie Theater Chino Valley Independent Fire District 126 Emergency Services

Source: City of Chino Hills.

A-7 Commercial Activity

The following table summarizes the volume of retail sales and taxable transactions for the City of Chino Hills for 2004 through 2008 (the most recent year for which statistics are available). The City’s sales tax receipts increased by approximately 7.9% in Fiscal Year 2008/09 due to the opening of a new center, The Shoppes at Chino Hills. Some of this increase is reflected in Table No. A-6 in 2008. The City anticipates sales tax receipts to decline by 1% in Fiscal Year 2009/10.

TABLE NO. A-6 CITY OF CHINO HILLS TOTAL TAXABLE TRANSACTIONS (in thousands) 2004 – 2008

Total Taxable Retail Sales Retail Sales Transactions Issued Sales Year ($000’s) % Change Permits ($000’s) % Change Permits

2004 $367,366 459 $385,014 1,054 2005 401,307 9.2% 545 418,716 8.8% 1,130 2006 422,293 5.2% 559 469,660 12.2% 1,108 2007 427,531 1.2% 546 494,924 5.4% 1,086 2008 473,470 10.8% 661 531,788 8.7% 1,182

Source: California State Board of Equalization, “Taxable Sales in California.”

The following table compares taxable transactions for the City of Chino Hills and surrounding cities for 2004 through 2008 (the most recent year for which statistics are available).

TABLE NO. A-7 CHANGE IN TOTAL TAXABLE TRANSACTIONS CHINO HILLS AND SURROUNDING CITIES (in thousands) 2004 – 2008

% Change from City 2004 2005 2006 2007 2008 2004 - 2008

CHINO HILLS $ 385,014 $ 418,716 $ 469,660 $ 494,924 $ 531,788 38.1% Chino 1,409,610 1,512,949 1,525,481 1,479,950 1,471,397 4.4% Diamond Bar 310,052 337,494 346,890 351,953 311,256 0.4%

Source: California State Board of Equalization, “Taxable Sales in California.”

A-8 Taxable transactions by type of business for the City of Chino Hills are summarized below for 2004 through 2008 (the most recent year for which statistics are available).

TABLE NO. A-8 CITY OF CHINO HILLS TAXABLE TRANSACTIONS BY TYPE OF BUSINESS (in thousands) 2004 – 2008

2004 2005 2006 2007 2008

Retail Stores Apparel Stores $ 3,011 $ 3,263 $ 3,693 $ 4,164 $ 21,674 General Merchandise Stores 122,122 125,228 131,254 130,263 124,395 Food Stores 35,926 42,431 44,021 43,116 43,057 Eating/Drinking Places 45,253 45,046 48,216 52,820 76,056 Home Furnishings and Appliances 9,738 10,761 10,680 10,003 25,184 Building Materials # # # # # Motor Vehicles and Parts 7,861 11,637 9,424 8,662 11,663 Service Stations 51,472 59,819 66,206 71,502 84,395 Other Retail Stores 91,983# 103,122# 108,799# 107,001# 87,047# Total Retail Stores 367,366 401,307 422,293 427,531 473,471

All Other Outlets 17,648 17,409 47,367 67,393 58,318

Total All Outlets $385,014 $418,716 $469,660 $494,924 $531,789

Source: California State Board of Equalization, “Taxable Sales in California.” ______# Sales omitted because their publication would result in the disclosure of confidential information. These are included with “Other Retail Stores” when possible.

A-9 Building Activity

The following table summarizes building activity valuations for the City of Chino Hills for the five-year period from 2005 through 2009.

TABLE NO. A-9 CITY OF CHINO HILLS BUILDING ACTIVITY AND VALUATION (in thousands) 2005 – 2009

2005 2006 2007 2008 2009

Total Valuation Residential & Non-Residential $124,246,773 $166,254,502 $139,517,968 $107,435,539 $ 27,847,116

No. of New Dwelling Units: Single-Family 78 182 109 63 28 Multi-Family 0 111 0 0 0 Total New Units 78 293 109 63 28

Source: City of Chino Hills.

A-10 APPENDIX B

SUMMARY OF PRINCIPAL LEGAL DOCUMENTS

The following is a summary of certain provisions of the Indenture which are not described elsewhere in the Official Statement. This summary does not purport to be comprehensive, and reference should be made to the Indenture for a full and complete statement of its provisions.

Definitions

The terms defined under this caption shall for purposes of the summary of the Indenture have the meanings defined below.

“Administrative Expenses” means the costs resulting from the administration and collection of Reassessments, the administration or registration of the Bonds or the administration of the funds and accounts established under the Indenture, including the fees, costs and indemnifications due the Trustee or the City.

“Annual Debt Service” means, for each Bond Year, the sum of (a) the interest due on the Outstanding Bonds in such Bond Year, assuming that the Outstanding Bonds are retired as scheduled, and (b) the principal amount of the Outstanding Bonds due in such Bond Year.

“Authorized Denominations” means, with respect to the Bonds, $5,000 and any integral multiple thereof.

“Authorized Representative” means, with respect to the City, the City Manager of the City and the Finance Director of the City, and any other Person designated as an Authorized Representative of the City in a Written Certificate of the City filed with the Trustee.

“Average Annual Debt Service” means the average of the Annual Debt Service for all Bond Years, including the Bond Year in which the calculation is made.

“Beneficial Owners” means those Persons for which the Participants have caused the Depository to hold Book-Entry Bonds.

“Bond Act” means the Improvement Bond Act of 1915 (Division 10 of the California Streets and Highways Code).

“Bond Counsel” means a firm of nationally recognized bond counsel selected by the City.

“Bond Year” means each twelve-month period beginning on September 3 in each year and extending to the next succeeding September 2, both dates inclusive, except that the first Bond Year shall begin on the Closing Date and end on September 2, 2010.

“Bonds” means the City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds issued under the Indenture.

“Book-Entry Bonds” means the Bonds registered in the name of the Depository, or the Nominee thereof, as the registered owner thereof pursuant to the terms and provisions of the Indenture.

B-1 “Business Day” means a day which is not (a) a Saturday, Sunday or legal holiday in the State, (b) a day on which banking institutions in the State, or in any state in which the Office of the Trustee is located, are required or authorized by law (including executive order) to close, or (c) a day on which the New York Stock Exchange is closed.

“City” means City of Chino Hills, a municipal corporation and general law city organized and existing under the laws of the State, and its successors.

“City Council” means the City Council of the City.

“Closing Date” means the date upon which the Bonds are delivered to the Original Purchaser, being August 19, 2010.

“Code” means the Internal Revenue Code of 1986.

“Continuing Disclosure Agreement” means the Continuing Disclosure Agreement, dated as of August 1, 2010, by and between the City and the Trustee, as originally executed and as it may be amended from time to time in accordance with the terms thereof.

“Costs of Issuance” means all items of expense directly or indirectly payable by or reimbursable to the City relating to the authorization, issuance, sale and delivery of the Bonds, including but not limited to printing expenses, rating agency fees, filing and recording fees, initial fees, expenses and charges of the Trustee and its counsel, including the Trustee’s first annual administrative fee, fees, charges and disbursements of attorneys, financial advisors, accounting firms, consultants and other professionals, fees and charges for preparation, execution and safekeeping of the Bonds, and any other cost, charge or fee in connection with the original issuance of the Bonds.

“Costs of Issuance Fund” means the fund by that name established and held by the Trustee pursuant to the Indenture.

“County” means the County of San Bernardino, a county and political subdivision of the State organized and existing under the laws of the State, and any successor thereto.

“County Auditor” means the auditor of the County.

“Defeasance Securities” means non-callable direct obligations of the United States of America or other non-callable obligations the payment of the principal of and interest on which is guaranteed by a pledge of the full faith and credit of the United States of America.

“Depository” means DTC, and its successors as securities depository for Book-Entry Bonds, including any such successor appointed pursuant to the Indenture.

“DTC” means The Depository Trust Company, a limited-purpose trust company organized under the laws of the State of New York.

“Event of Default” means any event or circumstance specified in the Indenture.

“Fiscal Year” means the period beginning on July 1 of each year and ending on the next succeeding June 30, or any other twelve-month period hereafter selected and designated as the official fiscal year period of the City.

B-2 “Indenture” means the Indenture, dated as of August 1, 2010, by and between the City and U.S. Bank National Association, as originally executed and as it may be amended or supplemented from time to time by any Supplemental Indenture.

“Interest Payment Dates” means March 2 and September 2 of each year, commencing March 2, 2011.

“Letter of Representations” means the Letter of Representations from the City to the Depository, in which the City makes certain representations with respect to issues of its securities for deposit by the Depository.

“Maximum Annual Debt Service” means the largest Annual Debt Service for any Bond Year, including the Bond Year the calculation is made.

“Moody’s” means Moody’s Investors Service, Inc., a corporation duly organized and existing under the laws of the State of Delaware, and its successors and assigns, except that if such entity shall be dissolved or liquidated or shall no longer perform the functions of a securities rating agency, then the term “Moody’s” shall be deemed to refer to any other nationally recognized securities rating agency selected by the City.

“Nominee” means the nominee of the Depository, which may be the Depository, as determined from time to time pursuant to the Indenture.

“Office of the Trustee” means the corporate trust office of the Trustee in Los Angeles, California, or such other office as may be specified to the City by the Trustee in writing; provided, however, that with respect to presentation of Bonds for payment or for registration of transfer and exchange, such term shall mean the office or agency of the Trustee at which, at any particular time, its corporate trust agency business shall be conducted, which office or agency shall be the Trustee’s corporate trust office in St. Paul, Minnesota, or such other office or agency of the Trustee as shall be specified to the City by the Trustee in writing.

“Original Purchaser” means the original purchaser of the Bonds from the City.

“Outstanding” means, when used as of any particular time with reference to Bonds, subject to the provisions of the Indenture, all Bonds theretofore, or thereupon being, authenticated and delivered by the Trustee under the Indenture except (a) Bonds theretofore canceled by the Trustee or surrendered to the Trustee for cancellation, (b) Bonds with respect to which all liability of the City shall have been discharged in accordance with the Indenture, and (c) Bonds in lieu of which other Bonds shall have been authenticated and delivered by the Trustee pursuant to the Indenture.

“Owner” means, with respect to a Bond, the Person in whose name such Bond is registered on the Registration Books.

“Participant” means any entity which is recognized as a participant by DTC in the book-entry system of maintaining records with respect to Book-Entry Bonds.

“Participating Underwriter” has the meaning ascribed to such term in the Continuing Disclosure Agreement.

“Permitted Investments” “Permitted Investments” means the following, to the extent that such securities are otherwise eligible legal investments of the City:

B-3 (a) direct general obligations of the United States of America (including obligations issued or held in book entry form on the books of the Department of the Treasury of the United States of America), and obligations of any agency, department or instrumentality of the United States of America the timely payment of principal of and interest on which are fully guaranteed by the United States of America;

(b) any of the following direct or indirect obligations of the following agencies of the United States of America: (i) direct obligations of the Export-Import Bank; (ii) certificates of beneficial ownership issued by the Farmers Home Administration; (iii) participation certificates issued by the General Services Administration; (iv) mortgage-backed bonds or pass-through obligations issued and guaranteed by the Government National Mortgage Association, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation or the Federal Housing Administration; (v) project notes issued by the United States Department of Housing and Urban Development; and (vi) public housing notes and bonds guaranteed by the United States of America;

(c) interest-bearing demand deposit accounts or time deposits (including certificates of deposit) in a federal or state chartered bank (including the Trustee and its affiliates) or a state licensed branch of a foreign bank or a state or federal association (as defined in Section 5102 of the California Financial Code), provided that (i) the unsecured short-term obligations of such commercial bank or savings and loan association shall be rated “A1” or better by S&P, or (ii) such demand deposit accounts or time deposits shall be fully insured by the Federal Deposit Insurance Corporation;

(d) commercial paper rated in the highest short-term rating category by S&P, issued by corporations which are organized and operating within the United States of America, and which matures not more than 180 days following the date of investment therein;

(e) bankers acceptances, consisting of bills of exchange or time drafts drawn on and accepted by a commercial bank whose short-term obligations are rated in the highest short term rating category by S&P, which mature not more than 270 days following the date of investment therein;

(f) obligations the interest on which is excludable from gross income pursuant to Section 103 of the Code and which are rated “A” or better by S&P;

(g) obligations issued by any corporation organized and operating within the United States of America having assets in excess of $500,000,000, which obligations are rated “A” or better by S&P;

(h) money market funds which are rated “Am” or better by S&P, including funds for which the Trustee and its affiliates provide investment advisory or other management services;

(i) an investment agreement or guaranteed investment contract with, or guaranteed by, a financial institution or corporation, the long-term unsecured obligations of which are or, in the case of an insurance company, the long term financial strength of which is, rated “AA-” or better by S&P at the time of initial investment; provided, that the investment agreement shall be subject to a downgrade provision with at least the following requirements:

(1) the agreement shall provide that within ten Business Days after the financial institution’s long-term unsecured credit rating has been withdrawn, suspended, or reduced below “AA-” by S&P (such events referred to as “rating downgrades”) the financial

B-4 institution shall give notice to the City and the Trustee and, within such ten-day period, and for as long as the rating downgrade is in effect, shall deliver in the name of the City or the Trustee Federal Securities with an aggregate current market value equal to at least 105% of the principal amount of the investment agreement invested with the financial institution at that time, and shall deliver additional Federal Securities as needed to maintain an aggregate current market value equal to at least 105% of the principal amount of the investment agreement within three days after each evaluation date, which shall be at least weekly, and

(2) the agreement shall provide that, if the financial institution’s long-term unsecured credit rating is reduced below “A-” by S&P, the financial institution shall give notice of the downgrade to the City and the Trustee within five Business Days, and the Trustee may, upon five Business Days’ written notice to the financial institution, withdraw all amounts invested pursuant to the investment agreement, with accrued but unpaid interest thereon to the withdrawal date, and terminate the agreement.

(j) repurchase agreements with (i) any domestic bank, or domestic branch of a foreign bank, the long-term debt of which is rated at least “A” by S&P and Moody’s; (ii) any broker-dealer with “retail customers” or a related affiliate thereof, which broker-dealer has, or the parent company (which guarantees the provider) of which has, long-term debt rated at least “A” by S&P and Moody’s, which broker-dealer falls under the jurisdiction of the Securities Investors Protection Corporation; or (iii) any other entity (or entity whose obligations are guaranteed by an affiliate or parent company) rated at least “A” by S&P and Moody’s, provided that:

(1) the market value of the collateral is maintained at levels and upon such conditions as would be acceptable to S&P and Moody’s to maintain an “A” rating in an “A” rated structured financing (with a market value approach);

(2) the Trustee or a third party acting solely as agent therefor or for the City (the “Holder of the Collateral”) has possession of the collateral or the collateral has been transferred to the Holder of the Collateral in accordance with applicable state and federal laws (other than by means of entries on the transferor’s books);

(3) the repurchase agreement shall state and an opinion of counsel shall be rendered at the time such collateral is delivered that the Holder of the Collateral has a perfected first priority security interest in the collateral, any substituted collateral and all proceeds thereof (in the case of bearer securities, this means the Holder of the Collateral is in possession);

(4) all other requirements of S&P and Moody’s in respect of repurchase agreements shall be met; and

(5) the repurchase agreement shall provide that if during its term the provider’s rating by either S&P or Moody’s is withdrawn or suspended or falls below “A-” or “A3” respectively, the provider must immediately notify the City and Trustee and the provider must, at the direction of the City or the Trustee, within 10 days of receipt of such direction, repurchase all collateral and terminate the agreement, with no penalty or premium to the City or Trustee.

“Person” means an individual, corporation, limited liability company, firm, association, partnership, trust, or other legal entity or group of entities, including a governmental entity or any agency or political subdivision thereof.

B-5 “Prepayment Account” means the account within the Redemption Fund by that name established and held by the Trustee pursuant to the Indenture.

“Reassessment District” means the area in and for which the City Council levied the Reassessments, which area is denominated “City of Chino Hills Reassessment District No. 10-1.”

“Reassessments” means the reassessments levied within the Reassessment District by the City Council under the proceedings taken pursuant to the Refunding Act and the Resolution of Intention.

“Rebate Fund” means the fund by that name established and held by the Trustee pursuant to the Indenture.

“Rebate Requirement” has the meaning ascribed to such term in the Tax Certificate.

“Record Date” means, with respect to interest payable on any Interest Payment Date, the 15th calendar day of the month preceding such Interest Payment Date, whether or not such day is a Business Day.

“Redemption Fund” means the fund by that name established and held by the Trustee pursuant to the Indenture.

“Redemption Price” means the aggregate amount of principal of and premium, if any, on the Bonds upon the redemption thereof pursuant to the Indenture.

“Refunding Act” means the Refunding Act of 1984 for 1915 Improvement Act Bonds (Division 11.5 of the California Streets and Highways Code).

“Registration Books” means the records maintained by the Trustee for the registration of ownership and registration of transfer of the Bonds pursuant to the Indenture.

“Reserve Fund” means the fund by that name established and held by the Trustee pursuant to the Indenture.

“Reserve Requirement” means, as of the date of any calculation, the least of (a) 10% of the original aggregate principal amount of the Bonds (excluding Bonds refunded with the proceeds of subsequently issued Bonds), (b) Maximum Annual Debt Service, and (c) 125% of Average Annual Debt Service.

“Resolution of Intention” means Resolution No. 10R-38, adopted by the City Council on July 13, 2010.

“S&P” means Standard & Poor’s Ratings Services, a division of The McGraw-Hill Companies, Inc., a corporation duly organized and existing under the laws of the State of New York, and its successors and assigns, except that if such entity shall be dissolved or liquidated or shall no longer perform the functions of a securities rating agency, then the term “S&P” shall be deemed to refer to any other nationally recognized securities rating agency selected by the City.

“State” means the State of California.

B-6 “Supplemental Indenture” means any supplemental indenture amendatory of or supplemental to the Indenture, but only if and to the extent that such Supplemental Indenture is specifically authorized under the Indenture.

“Tax Certificate” means the Tax Certificate executed by the City at the time of issuance of the Bonds relating to the requirements of Section 148 of the Code, as originally executed and as it may be amended from time to time in accordance with the terms thereof.

“Trustee” means U.S. Bank National Association, a national banking association organized and existing under the laws of the United States of America, or any successor thereto as Trustee under the Indenture substituted in its place as provided in the Indenture.

“Verification Report” means, with respect to the deemed payment of Bonds pursuant to the Indenture, a report of a nationally recognized certified public accountant, or firm of such accountants, verifying that the Defeasance Securities and cash, if any, deposited in connection with such deemed payment satisfy the requirements of the Indenture.

“Written Certificate” and “Written Request” of the City mean, respectively, a written certificate or written request signed in the name of the City by an Authorized Representative. Any such certificate or request may, but need not, be combined in a single instrument with any other instrument, opinion or representation, and the two or more so combined shall be read and construed as a single instrument.

The Bonds

Transfer and Exchange of Bonds. Any Bond may be transferred upon the Registration Books by the Person in whose name it is registered, in person or by such Person’s duly authorized attorney, upon surrender of such Bond for cancellation, accompanied by delivery of a written instrument of transfer, duly executed in a form acceptable to the Trustee. Whenever any Bond or Bonds shall be surrendered for transfer, the City shall execute and the Trustee shall authenticate and shall deliver a new Bond or Bonds of the same maturity in a like aggregate principal amount, in any Authorized Denomination. The Trustee shall require the Owner requesting such transfer to pay any tax or other governmental charge required to be paid with respect to such transfer.

The Bonds may be exchanged at the Office of the Trustee for a like aggregate principal amount of Bonds of the same maturity of other Authorized Denominations. The Trustee shall require the payment by the Owner requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange.

The Trustee shall not be obligated to make any transfer or exchange of Bonds pursuant to the provisions of the Indenture during the period established by the Trustee for the selection of Bonds for redemption, or with respect to any Bonds selected for redemption.

Book-Entry System. (a) The Bonds shall initially be issued as Book-Entry Bonds and the Bonds for each maturity date shall be in the form of a separate single fully registered Bond (which may be typewritten). Upon initial issuance, the ownership of each Bond shall be registered in the Registration Books in the name of the Nominee, as nominee of the Depository.

Payment of principal of, and interest and premium, if any, on, any Book-Entry Bond registered in the name of the Nominee shall be made on the applicable payment date by wire transfer of New York clearing house or equivalent next day funds or by wire transfer of same day funds to the account of the Nominee. Such

B-7 payments shall be made to the Nominee at the address which is, on the Record Date, shown for the Nominee in the Registration Books.

(b) With respect to Book-Entry Bonds, the City and the Trustee shall have no responsibility or obligation to any Participant or to any Person on behalf of which such a Participant holds an interest in such Book-Entry Bonds. Without limiting the immediately preceding sentence, the City and the Trustee shall have no responsibility or obligation with respect to (i) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in Book-Entry Bonds, (ii) the delivery to any Participant or any other Person, other than an Owner as shown in the Registration Books, of any notice with respect to Book-Entry Bonds, including any notice of redemption, (iii) the selection by the Depository and its Participants of the beneficial interests in Book-Entry Bonds of a maturity to be redeemed in the event such Book-Entry Bonds are redeemed in part, (iv) the payment to any Participant or any other Person, other than an Owner as shown in the Registration Books, of any amount with respect to principal of, or premium, if any, or interest on Book-Entry Bonds, or (v) any consent given or other action taken by the Depository as Owner.

(c) The City and the Trustee may treat and consider the Person in whose name each Book-Entry Bond is registered in the Registration Books as the absolute Owner of such Book-Entry Bond for the purpose of payment of principal of, and premium, if any, and interest on such Bond, for the purpose of selecting any Bonds, or portions thereof, to be redeemed, for the purpose of giving notices of redemption and other matters with respect to such Book-Entry Bond, for the purpose of registering transfers with respect to such Book- Entry Bond, for the purpose of obtaining any consent or other action to be taken by Owners and for all other purposes whatsoever, and the City and the Trustee shall not be affected by any notice to the contrary.

(d) In the event of a redemption of all or a portion of a Book-Entry Bond, the Depository, in its discretion (i) may request the Trustee to authenticate and deliver a new Book-Entry Bond, or (ii) if the Depository is the sole Owner of such Book-Entry Bond, shall make an appropriate notation on the Book- Entry Bond indicating the date and amounts of the reduction in principal thereof resulting from such redemption, except in the case of final payment, in which case such Book-Entry Bond must be presented to the Trustee prior to payment.

(e) The Trustee shall pay all principal of, and premium, if any, and interest on the Book-Entry Bonds only to or “upon the order of” (as that term is used in the Uniform Commercial Code as adopted in the State) the respective Owner, as shown in the Registration Books, or such Owner’s respective attorney duly authorized in writing, and all such payments shall be valid and effective to fully satisfy and discharge the obligations with respect to payment of principal of, and premium, if any, and interest on the Book-Entry Bonds to the extent of the sum or sums so paid. No Person other than an Owner, as shown in the Registration Books, shall receive an authenticated Book-Entry Bond. Upon delivery by the Depository to the Owners, the City and the Trustee of written notice to the effect that the Depository has determined to substitute a new nominee in place of the Nominee, and subject to the provisions in the Indenture with respect to Record Dates, the word Nominee in the Indenture shall refer to such nominee of the Depository.

(f) In order to qualify the Book-Entry Bonds for the Depository’s book-entry system, the City shall execute and deliver to the Depository a Letter of Representations. The execution and delivery of a Letter of Representations shall not in any way impose upon the City or the Trustee any obligation whatsoever with respect to Persons having interests in such Book-Entry Bonds other than the Owners, as shown on the Registration Books. Such Letter of Representations may provide the time, form, content and manner of transmission, of notices to the Depository. In addition to the execution and delivery of a Letter of Representations by the City, the City and the Trustee shall take such other actions, not inconsistent with the Indenture, as are reasonably necessary to qualify Book-Entry Bonds for the Depository’s book-entry program.

B-8 (g) In the event the City determines that it is in the best interests of the Beneficial Owners that they be able to obtain certificated Bonds and that such Bonds should therefore be made available and notifies the Depository and the Trustee of such determination, the Depository will notify the Participants of the availability through the Depository of certificated Bonds. In such event, the Trustee shall transfer and exchange certificated Bonds as requested by the Depository and any other Owners in appropriate amounts. In the event (i) the Depository determines not to continue to act as securities depository for Book-Entry Bonds, or (ii) the Depository shall no longer so act and gives notice to the Trustee of such determination, then the City shall discontinue the Book-Entry system with the Depository. If the City determines to replace the Depository with another qualified securities depository, the City shall prepare or direct the preparation of a new single, separate, fully registered Bond for each maturity date of such Book-Entry Bonds, registered in the name of such successor or substitute qualified securities depository or its nominee. If the City fails to identify another qualified securities depository to replace the Depository, then the Book-Entry Bonds shall no longer be restricted to being registered in the Registration Books in the name of the Nominee, but shall be registered in whatever name or names the Owners transferring or exchanging such Bonds shall designate, in accordance with the provisions of the Indenture. Whenever the Depository requests the City to do so, the City shall cooperate with the Depository in taking appropriate action after reasonable notice (i) to make available one or more separate certificates evidencing the Book-Entry Bonds to any Participant having Book-Entry Bonds credited to its account with the Depository, and (ii) to arrange for another securities depository to maintain custody of certificates evidencing the Book-Entry Bonds.

(h) Notwithstanding any other provision of the Indenture to the contrary, if the Depository is the sole Owner of the Bonds, so long as any Book-Entry Bond is registered in the name of the Nominee, all payments of principal of, and premium, if any, and interest on such Book-Entry Bond and all notices with respect to such Book-Entry Bond shall be made and given, respectively, as provided in the Letter of Representations or as otherwise instructed by the Depository.

(i) In connection with any notice or other communication to be provided to Owners pursuant to the Indenture by the City or the Trustee, with respect to any consent or other action to be taken by Owners of Book-Entry Bonds, the Trustee shall establish a record date for such consent or other action and give the Depository notice of such record date not less than 15 calendar days in advance of such record date to the extent possible.

Bonds Mutilated, Lost, Destroyed or Stolen. If any Bond shall become mutilated, the City, at the expense of the Owner of said Bond, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of the same maturity in a like principal amount in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be canceled by it and delivered to, or upon the order of, the City. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Trustee and, if such evidence and indemnity satisfactory to the Trustee shall be given, the City, at the expense of the Owner, shall execute, and the Trustee shall thereupon authenticate and deliver, a new Bond of the same maturity in a like aggregate principal amount in lieu of and in replacement for the Bond so lost, destroyed or stolen (or if any such Bond shall have matured or shall have been selected for redemption, instead of issuing a replacement Bond, the Trustee may pay the same without surrender thereof). The City may require payment by the Owner of a sum not exceeding the actual cost of preparing each replacement Bond issued under the provisions of the Indenture and of the expenses which may be incurred by the City and the Trustee. Any Bond issued under the provisions of the provisions of the Indenture in lieu of any Bond alleged to be lost, destroyed or stolen shall constitute an original additional contractual obligation on the part of the City whether or not the Bond so alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be entitled to the benefits of the Indenture with all other Bonds secured by the Indenture.

B-9 Temporary Bonds. The Bonds may be issued in temporary form exchangeable for definitive Bonds when ready for delivery. Any temporary Bonds may be printed, lithographed or typewritten, shall be of such Authorized Denominations as may be determined by the City, shall be in fully registered form without coupons and may contain such reference to any of the provisions of the Indenture as may be appropriate. Every temporary Bond shall be executed by the City and authenticated by the Trustee upon the same conditions and in substantially the same manner as the definitive Bonds. If the City issues temporary Bonds, it shall execute and deliver definitive Bonds as promptly thereafter as practicable, and thereupon the temporary Bonds may be surrendered, for cancellation, at the Office of the Trustee and the Trustee shall authenticate and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds in like maturities in Authorized Denominations. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under the Indenture as definitive Bonds authenticated and delivered under the Indenture.

Security for Bonds; Funds and Accounts Established Under the Indenture

Pledge. Subject only to the provisions of the Indenture permitting the application thereof for the purposes and on the terms and conditions set forth in the Indenture, in order to secure the payment of the principal of, premium, if any, and interest on the Bonds in accordance with their terms, the provisions of the Indenture, the Refunding Act and the Bond Act, the City pledges to the Owners, and grants thereto a lien on and a security interest in, all of the Reassessments (including prepayments thereof) and any other amounts held in the Redemption Fund and the Reserve Fund. Said pledge shall constitute a first lien on and security interest in such assets, which shall immediately attach to such assets and be effective, binding and enforceable against the City, its successors, purchasers of any of such assets, creditors and all others asserting rights therein, to the extent set forth in, and in accordance with, the Indenture, irrespective of whether those parties have notice of the pledge of, lien on and security interest in such assets and without the need for any physical delivery, recordation, filing or further act. The Reassessments, and any reassessments which may be issued thereon or in lieu thereof, together with interest thereon, shall remain and constitute a trust fund for the redemption and payment of the Bonds and the interest thereon.

Redemption Fund. (a) The Trustee shall establish and maintain a special fund designated the “Redemption Fund.” Except as otherwise provided in the Indenture, the Trustee shall deposit in the Redemption Fund all Reassessments, together with interest thereon, and any other amounts required to be deposited therein by the Indenture or the Bond Act.

(b) On or before each Interest Payment Date, the Trustee shall withdraw from the Redemption Fund for payment to the Owners of the Bonds the principal, if any, of and interest then due and payable on the Bonds. Two Business Days prior to each Interest Payment Date, the Trustee shall determine if the amounts then on deposit in the Redemption Fund are sufficient to pay the principal, if any, of and interest due on the Bonds on such Interest Payment Date. In the event that amounts in the Redemption Fund are insufficient for such purpose, the Trustee, on the Business Day immediately preceding such Interest Payment Date, shall withdraw from the Reserve Fund, to the extent of any funds therein, the amount of such insufficiency, and shall transfer any amounts so withdrawn to the Redemption Fund. Amounts so withdrawn from the Reserve Fund and deposited in the Redemption Fund shall be applied to the payment of the Bonds. If, after the foregoing transfer, there are insufficient funds in the Redemption Fund to pay the principal, if any, of and interest on the Bonds, the Trustee shall apply the available funds first to the payment of interest on the Bonds, then to the payment of principal of the Bonds.

Prepayment Account. (a) The Trustee shall establish and maintain a separate account within the Redemption Fund designated the “Prepayment Account.” The Trustee shall deposit in the Prepayment Account amounts received from the City in connection with the City’s exercise of its rights to optionally

B-10 redeem Bonds pursuant to the Indenture and amounts received from the City representing the proceeds of the prepayment of any Reassessment.

(b) Amounts in the Prepayment Account shall be disbursed therefrom for the payment of the Redemption Price of Bonds redeemed pursuant to the provisions of the Indenture.

(c) Any surplus remaining in the Prepayment Account shall be used by the City to advance the maturity of the Bonds as provided in Part 11.1 of the Bond Act.

Reserve Fund. (a) The Trustee shall establish and maintain a special fund designated the “Reserve Fund.” On the Closing Date, the Trustee shall deposit in the Reserve Fund the amount required to be deposited therein pursuant to the Indenture. Additional deposits shall be made by the City as provided in the Bond Act.

(b) The City shall cause the Reserve Fund to be administered in accordance with Part 16 of the Bond Act; provided, however, that proceeds from redemption or sale of properties, if and to the extent that payment of delinquent Reassessments and interest thereon was made from the Reserve Fund, shall be credited to the Reserve Fund.

(c) In the event that, on the Business Day prior to an Interest Payment Date, amounts in the Redemption Fund are insufficient to pay the principal, if any, of and interest on the Bonds due and payable on such Interest Payment Date, the Trustee shall withdraw from the Reserve Fund, to the extent of any funds therein, the amount of such insufficiency, and shall transfer any amounts so withdrawn to the Redemption Fund.

(d) Whenever a Reassessment is prepaid, in whole or in part, as provided in the Bond Act, the Trustee, pursuant to a Written Request of the City, shall transfer from the Reserve Fund to the Prepayment Account an amount, specified in such Written Request, equal to the product of the ratio of the original amount of the Reassessment, or portion thereof, so prepaid to the original amount of all unpaid Reassessments, times the initial Reserve Requirement. Whenever Bonds are to be redeemed pursuant to the Indenture, a proportionate share, determined as provided below, of the moneys on deposit in the Reserve Fund shall, on the date on which amounts to redeem such Bonds are deposited in the Prepayment Account or otherwise deposited with the Trustee pursuant to the provisions of the Indenture as described under the caption “Defeasance − Bonds Deemed To Have Been Paid,” be transferred by the Trustee from the Reserve Fund to the Prepayment Account or to such deposit held by the Trustee and shall be applied to the redemption of said Bonds; provided, however, that such amount shall be so transferred only if and to the extent that the amount remaining on deposit in the Reserve Fund will be at least equal to the Reserve Requirement (excluding from the calculation thereof said Bonds to be redeemed). Such proportionate share shall be equal to the largest integral multiple of $5,000 that is not larger than the amount equal to the product of (i) the amount on deposit in the Reserve Fund on the date of such transfer, times (ii) a fraction, the numerator of which is the principal amount of Bonds to be so redeemed and the denominator of which is the principal amount of Bonds to be Outstanding on the day prior to the date on which such Bonds are to be so redeemed.

(e) Whenever the balance in the Reserve Fund is sufficient to retire all the Outstanding Bonds, whether by advance retirement or otherwise, collection of the principal and interest on the Reassessments shall be discontinued and the Reserve Fund shall be liquidated by the Trustee in retirement of the Outstanding Bonds, as directed by a Written Request of the City. In the event that the balance in the Reserve Fund at the time of liquidation exceeds the amount required to retire all of the Outstanding Bonds, the excess shall, after payment of amounts due to the Trustee, be transferred to the City to be used in accordance with the Bond Act.

B-11 (f) If, as a result of the scheduled payment of principal of or interest on the Bonds, the Reserve Requirement is reduced, the Trustee shall transfer an amount equal to the amount of such reduction to the Redemption Fund.

Rebate Fund. (a) The Trustee shall establish and maintain a special fund designated the “Rebate Fund.” There shall be deposited in the Rebate Fund such amounts as are required to be deposited therein pursuant to the Tax Certificate, as specified in a Written Request of the City. All money at any time deposited in the Rebate Fund shall be held by the Trustee in trust, to the extent required to satisfy the Rebate Requirement, for payment to the United States of America. Notwithstanding defeasance of the Bonds pursuant to Article X or anything to the contrary contained in the Indenture, all amounts required to be deposited into or on deposit in the Rebate Fund shall be governed exclusively by the provisions of the Indenture under this caption and by the Tax Certificate (which is incorporated in the Indenture by reference). The Trustee shall be deemed conclusively to have complied with such provisions if it follows the written directions of the City, and shall have no liability or responsibility to enforce compliance by the City with the terms of the Tax Certificate. The Trustee may conclusively rely upon the City’s determinations, calculations and certifications required by the Tax Certificate. The Trustee shall have no responsibility to independently make any calculation or determination or to review the City’s calculations.

(b) Any funds remaining in the Rebate Fund after payment in full of all of the Bonds and after payment of any amounts described in the Indenture, shall, upon receipt by the Trustee of a Written Request of the City, be withdrawn by the Trustee and remitted to the City.

Costs of Issuance Fund. (a) The Trustee shall establish and maintain a separate fund designated the “Costs of Issuance Fund.” On the Closing Date, the Trustee shall deposit in the Costs of Issuance Fund the amount required to be deposited therein pursuant to the Indenture.

(a) The moneys in the Costs of Issuance Fund shall be used and withdrawn by the Trustee from time to time to pay the Costs of Issuance upon submission of a Written Request of the City stating (i) the Person to whom payment is to be made, (ii) the amount to be paid, (iii) the purpose for which the obligation was incurred, (iv) that such payment is a proper charge against the Costs of Issuance Fund, and (v) that such amounts have not been the subject of a prior disbursement from the Costs of Issuance Fund, in each case together with a statement or invoice for each amount requested thereunder. On the last Business Day that is no later than six months after the Closing Date, the Trustee shall transfer any amount remaining in the Costs of Issuance Fund to the Redemption Fund and, upon making such transfer, the Costs of Issuance Fund shall be closed.

Investment of Moneys. (a) Except as otherwise provided in the Indenture, all moneys in any of the funds or accounts established pursuant to the Indenture shall be invested by the Trustee solely in Permitted Investments, as directed in a Written Request of the City received by the Trustee no later than two Business Days prior to the making of such investment. Moneys in all such funds and accounts shall be invested in Permitted Investments maturing not later than the date on which it is estimated that such moneys will be required for the purposes specified in the Indenture; provided, however, that Permitted Investments in which moneys in the Reserve Fund are so invested shall mature no later than the earlier of five years from the date of investment or the final maturity date of the Bonds and, provided, further, that if such Permitted Investments may be redeemed at par so as to be available on each Interest Payment Date, any amount in the Reserve Fund may be invested in such redeemable Permitted Investments maturing on any date on or prior to the final maturity date of the Bonds. Absent a timely Written Request of the City with respect to the investment of moneys in any of the funds or accounts established pursuant to the Indenture, the Trustee shall invest such moneys in Permitted Investments described in paragraph (f) of the definition thereof.

B-12 (b) Subject to the provisions of the provisions of the Indenture as described under the caption “Security For Bonds; Flow of Funds; Investments – Rebate Fund,” all interest, profits and other income received from the investment of moneys in any fund or account established pursuant to the Indenture (other than the Reserve Fund) shall be retained therein. Subject to the provisions of the Indenture as described under the caption “Security For Bonds; Flow of Funds; Investments – Rebate Fund,” all interest, profits or other income received from the investment of moneys in the Reserve Fund shall be deposited in the Redemption Fund; provided, however, that, notwithstanding the foregoing, any such transfer shall be made only if and to the extent that, after such transfer, the amount on deposit in the Reserve Fund is at least equal to the Reserve Requirement.

(c) Permitted Investments acquired as an investment of moneys in any fund or account established under the Indenture shall be credited to such fund or account. For the purpose of determining the amount in any fund or account, all Permitted Investments credited to such fund or account shall be valued by the Trustee at the market value thereof (without regard to costs incurred in the acquisition or disposition thereof, including breakage, unwind or other similar fees), such valuation to be performed not less frequently than semiannually on or before each February 15 and August 15. To the extent of any valuations to be made by the Trustee under the Indenture, the Trustee may utilize computerized securities pricing services that may be available to it, including those available through its regular accounting system. Any Permitted Investment that is a registrable security shall be registered in the name of the Trustee.

(d) The Trustee may act as principal or agent in the making or disposing of any investment. Upon the Written Request of the City, the Trustee shall sell or present for redemption any Permitted Investments so purchased whenever it shall be necessary to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the fund to which such Permitted Investments are credited, and the Trustee shall not be liable or responsible for any loss resulting from any investment made or sold pursuant to the provisions of the Indenture as described under the caption “Security For Bonds; Flow of Funds; Investments – Investment of Moneys.” For purposes of investment, the Trustee may commingle moneys in any of the funds and accounts established under the Indenture. The Trustee, in making or disposing of any investment permitted by the provisions of the Indenture as described under the caption “Security For Bonds; Flow of Funds; Investments – Investment of Moneys,” may deal with itself (in its individual capacity) or with any one or more of its affiliates, whether it or such affiliate is acting as an agent of the Trustee or for any third person or dealing as a principal for its own account.

(e) The City acknowledges that to the extent regulations of the Comptroller of the Currency or other applicable regulatory entity grant the City the right to receive brokerage confirmations of security transactions as they occur, the City specifically waives receipt of such confirmations to the extent permitted by law. The Trustee shall furnish the City periodic cash transaction statements, which shall include detail for all investment transactions made by the Trustee under the Indenture.

Certain Covenants of the Indenture

Collection and Application of Reassessments. (a) The City shall comply with all requirements of the Indenture and the Bond Act to assure the timely collection of the Reassessments, and interest thereon, including, without limitation, the enforcement of delinquent Reassessments. Any funds received by the City in and for the Reassessment District (excluding any penalty and interest charges imposed upon delinquent Reassessments and excluding collections of amounts for Administrative Expenses), including, but not limited to, collections of Reassessments (including prepayments thereof), and interest thereon, upon the secured tax rolls, collections of delinquent Reassessments, through foreclosure proceedings or otherwise, shall, at such times as shall make such funds available for the purposes for which they are to be applied in accordance with the Indenture, be transmitted directly to the Trustee, without deduction, to be deposited into the funds and accounts specified in the Indenture. The transfer of any such amounts shall be accompanied by a Written

B-13 Certificate of the City that identifies which portion, if any, of the amounts so transferred constitute Reassessments, or interest thereon, and which portion, if any, of the amounts so transferred constitute prepayments of Reassessments.

(b) All sums received from the collection of the Reassessments and of the interest thereon (excluding any penalty and interest charges imposed upon delinquent Reassessments) shall be transferred by the City to the Trustee for deposit in the Redemption Fund. Any prepayments of Reassessments shall be transferred by the City to the Trustee for deposit in the Prepayment Account; provided, however, that interest on prepaid Reassessments shall be transferred by the City to the Trustee for deposit in the Redemption Fund and amounts attributable to the administrative costs of the prepayment of Reassessments shall be retained by the City and applied to the payment of such costs.

(c) All amounts collected by the City for Administrative Expenses shall be applied by the City to the payment of such Administrative Expenses.

(d) The Reassessments and interest thereon, shall be payable and be collected in the same manner at the same time and in the same installments as the general taxes on real property are payable, and have the same priority, become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the general taxes on real property. The Reassessments, together with the interest thereon, shall be payable in annual series corresponding in number to the number of series of Bonds. An annual proportion of each Reassessment, together with interest thereon, shall be payable in each year preceding the date of maturity of each of the several series of Bonds in an amount sufficient to pay such Bonds, and interest thereon, when due. In addition, the City shall, in accordance with and subject to the limitations contained in the report for the Reassessment District and in Section 8682 and Section 8682.1 of the Bond Act, cause to be included in the annual assessment roll an amount estimated to be sufficient to pay Administrative Expenses for the following annual period.

(e) The City shall, before the final date on which the County Auditor will accept the transmission of the Reassessments for inclusion on the next tax roll, prepare or cause to be prepared, and shall transmit to the County Auditor, such data as the County Auditor requires to include the installments of such Reassessments, together with interest thereon, and Administrative Expenses on the next secured tax roll of the County.

(f) Any Reassessment may be prepaid at any time by paying, in whole or part, the unpaid amount thereof less, if available, the amount transferred to the Redemption Fund from the Reserve Fund pursuant to the Indenture, if any, together with the redemption premium, if any, set forth in the Indenture and interest on such prepaid Reassessment (if not collected in an Reassessment installment) to the earliest redemption date for which notice of redemption may be given in accordance with the Indenture.

Foreclosure. (a) The City covenants that it will determine or cause to be determined, no later than August 1 of each year, whether or not any owners of property within the Reassessment District are delinquent in the payment of Reassessment installments and, if such delinquencies exist, the City will order and cause to be commenced no later than October 1, and thereafter diligently prosecute, an action in the superior court to foreclose the lien of any Reassessment or installment thereof not paid when due; provided, however, that the City shall not be required to order the commencement of foreclosure proceedings if (a) the amount collected is greater than 97% of the installment of the Reassessments and interest thereon, and amounts to pay Administrative Expenses, to be collected, and (b) the amount then on deposit in the Reserve Fund is equal to the Reserve Requirement. Notwithstanding the foregoing, if the City determines that any single property owner in the City is delinquent in excess of $2,000 in the payment of such amounts, then the City shall diligently institute, prosecute and pursue foreclosure proceedings against such property owner.

B-14 (b) Upon the redemption or sale of the real property responsible for such delinquencies, the City shall apply the net proceeds thereof as follows: (i) deposit to the Reserve Fund the amount of any delinquency advanced therefrom pursuant to the Indenture, (ii) reimburse the City for the amount of any previously unreimbursed fees, costs and expenses incurred by the City in connection with such delinquency, (iii) deposit to the Reserve Fund an amount sufficient to cause the amount therein to be equal to the Reserve Requirement, and (iv) the balance, if any, shall be disbursed as set forth in the judgment of foreclosure or as required by law.

No Advances from Available Funds. The City shall not be obligated to advance available funds of the City to cure any deficiency which may occur in the Redemption Fund; provided, however, that said determination shall not prevent the City, in its sole discretion, from so advancing such funds.

Punctual Payment. The City shall punctually pay or cause to be paid the principal, premium, if any, and interest to become due in respect of all the Bonds, in strict conformity with the terms of the Bonds and of the Indenture, according to the true intent and meaning thereof, but only out of the Reassessments and other assets pledged for such payment as provided in the Indenture and received by the City or the Trustee.

No Additional Bonds. The City shall not issue or incur any bonds, notes or other obligations payable from the Reassessments, except the Bonds.

Extension of Payment of Bonds. The City shall not directly or indirectly extend or assent to the extension of the maturity of any of the Bonds or the time of payment of any claims for interest by the purchase of such Bonds or by any other arrangement, and in case the maturity of any of the Bonds or the time of payment of any such claims for interest shall be extended, such Bonds or claims for interest shall not be entitled, in case of any default under the Indenture, to the benefits of the Indenture, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest thereon which shall not have been so extended. Nothing in the provisions of the Indenture as described under the caption “Covenants – Extension of Payment of Bonds” shall be deemed to limit the right of the City to issue Bonds for the purpose of refunding any Outstanding Bonds, and such issuance shall not be deemed to constitute an extension of maturity of the Bonds.

Against Encumbrances; Defense of Pledge. The City shall not create, or permit the creation of, any pledge of, lien on, security interest in or charge or other encumbrance upon the assets pledged under the Indenture, except as permitted by the Indenture. The City shall at all times, to the extent permitted by law, defend, preserve and protect said pledge of such assets, and the lien thereon and security interest therein created by the Indenture, against all claims and demands of all Persons whomsoever.

Tax Covenants. (a) The City shall not take any action, or fail to take any action, if such action or failure to take such action would adversely affect the exclusion from gross income of interest on the Bonds under Section 103 of the Code. Without limiting the generality of the foregoing, the City shall comply with the requirements of the Tax Certificate, which is incorporated in the Indenture as if fully set forth in the Indenture. This covenant shall survive payment in full or defeasance of the Bonds.

(b) In the event that at any time the City is of the opinion that for purposes of the provisions of the Indenture as described under the caption “Covenants – Tax Covenants” it is necessary or helpful to restrict or limit the yield on the investment of any moneys held by the Trustee in any of the funds or accounts established under the Indenture, the City shall so instruct the Trustee in writing, and the Trustee shall take such action as may be necessary in accordance with such instructions.

(c) Notwithstanding any provisions of the Indenture as described under the caption “Covenants – Tax Covenants,” if the City shall provide to the Trustee an opinion of Bond Counsel to the effect that any

B-15 specified action required under the provisions of the Indenture as described under the caption “Covenants – Tax Covenants” is no longer required or that some further or different action is required to maintain the exclusion from federal income tax of interest on the Bonds, the Trustee may conclusively rely on such opinion in complying with the requirements of the provisions of the Indenture as described under the caption “Covenants – Tax Covenants” and of the Tax Certificate, and the covenants under the Indenture shall be deemed to be modified to that extent.

Continuing Disclosure Agreement. Each of the City and the Trustee shall comply with and carry out all of the provisions of the Continuing Disclosure Agreement applicable to it. Notwithstanding any other provision of the Indenture, failure of the City or the Trustee to comply with the Continuing Disclosure Agreement shall not be considered an Event of Default; provided, however, that the Trustee may (and, at the written direction of any Participating Underwriter or the Owners of at least 25% aggregate principal amount of Outstanding Bonds, and upon receipt of indemnification reasonably satisfactory to the Trustee, shall) or any Owner or Beneficial Owner of the Bonds may, take such actions as may be necessary and appropriate to compel performance, including seeking mandate or specific performance by court order.

Accounting Records. The City shall keep or cause to be kept appropriate accounting records in which complete and correct entries shall be made of all transactions relating to the Reassessments, which records shall be available for inspection by the Trustee at reasonable hours and under reasonable conditions.

Further Assurances. The City shall make, execute and deliver any and all such further agreements, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of the Indenture and for the better assuring and confirming unto the Owners of the rights and benefits provided in the Indenture.

Events of Default and Remedies under the Indenture

Events of Default. The following events shall be Events of Default:

(a) failure to pay any installment of principal of any Bonds when and as the same shall become due and payable, whether at maturity as therein expressed, by proceedings for redemption or otherwise;

(b) failure to pay any installment of interest on any Bonds when and as the same shall become due and payable;

(c) failure by the City to observe and perform any of the other covenants, agreements or conditions on its part in the Indenture or in the Bonds contained, if such failure shall have continued for a period of 30 days after written notice thereof, specifying such failure and requiring the same to be remedied, shall have been given to the City by the Trustee, or to the City and the Trustee by the Owners of not less than 5% in aggregate principal amount of the Bonds at the time Outstanding; provided, however, that, if in the reasonable opinion of the City the failure stated in the notice can be corrected, but not within such 30 day period, such failure shall not constitute an Event of Default if corrective action is instituted by the City within such 30 day period and the City shall thereafter diligently and in good faith cure such failure in a reasonable period of time; or

(d) the commencement by the City of a voluntary case under Title 11 of the United States Code or any substitute or successor statute.

Foreclosure. If an Event of Default shall occur under the provisions of the Indenture, and in each and every such case during the continuance of such Event of Default, the Trustee may, or at the written direction

B-16 of the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding, and upon being indemnified to its satisfaction therefor, shall, commence foreclosure against any parcels of land in the Reassessment District with delinquent Reassessments, or delinquent payments of interest thereon, or delinquent payments of amounts for Administrative Expenses, as provided in Section 8830 et. seq. of the Bond Act.

Remedies. If an Event of Default shall have occurred and be continuing, the Trustee shall have the right:

(a) by mandamus, suit, action or proceeding, to compel the City and its officers, agents or employees to perform each and every term, provision and covenant contained in the Indenture and in the Bonds, and to require the carrying out of any or all such covenants and agreements of the City and the fulfillment of all duties imposed upon it by the Indenture and the Bond Act;

(b) by suit, action or proceeding in equity, to enjoin any acts or things which are unlawful, or the violation of any of the rights of the Trustee or the Owners; or

(c) by suit, action or proceeding in any court of competent jurisdiction, to require the City and its officers and employees to account as if it and they were the trustees of an express trust.

Remedies Not Exclusive. No remedy in the Indenture conferred upon or reserved to the Trustee or to the Owners is intended to be exclusive of any other remedy or remedies, and each and every such remedy, to the extent permitted by law, shall be cumulative and in addition to any other remedy given under the Indenture or now or hereafter existing at law or in equity or otherwise.

Application of Amounts After Default. If an Event of Default shall occur and be continuing, all Reassessments, and interest thereon, and any other funds thereafter received by the Trustee under any of the provisions of the Indenture shall be applied by the Trustee as follows and in the following order:

(a) to the payment of any expenses necessary in the opinion of the Trustee to protect the interests of the Owners and payment of reasonable fees, charges and expenses of the Trustee (including reasonable fees and disbursements of its counsel) incurred in and about the performance of its powers and duties under the Indenture;

(b) to the payment of the principal of and interest then due with respect to the Bonds (upon presentation of the Bonds to be paid, and stamping thereon of the payment if only partially paid, or surrender thereof if fully paid) subject to the provisions of the Indenture, as follows:

First: to the payment to the Persons entitled thereto of all installments of interest then due in the order of the maturity of such installments and, if the amount available shall not be sufficient to pay in full any installment or installments maturing on the same date, then to the payment thereof ratably, according to the amounts due thereon, to the Persons entitled thereto, without any discrimination or preference; and

Second: to the payment to the Persons entitled thereto of the unpaid principal of any Bonds which shall have become due, whether at maturity or by call for redemption, with interest on the overdue principal at the rate borne by the respective Bonds on the date of maturity or redemption, and, if the amount available shall not be sufficient to pay in full all the Bonds, together with such interest, then to the payment thereof ratably, according to the amounts of principal due on such date to the Persons entitled thereto, without any discrimination or preference; and

B-17 (c) any remaining funds shall be transferred by the Trustee to the Redemption Fund.

Power of Trustee to Enforce. All rights of action under the Indenture or the Bonds or otherwise may be prosecuted and enforced by the Trustee without the possession of any of the Bonds or the production thereof in any proceeding relating thereto, and any such suit, action or proceeding instituted by the Trustee shall be brought in the name of the Trustee for the benefit and protection of the Owners of such Bonds, subject to the provisions of the Indenture.

Owners’ Direction of Proceedings. Anything in the Indenture to the contrary notwithstanding, the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have the right, by an instrument or concurrent instruments in writing executed and delivered to the Trustee, and upon indemnification of the Trustee to its reasonable satisfaction, to direct the method of conducting all remedial proceedings taken by the Trustee under the Indenture; provided, however, that such direction shall not be otherwise than in accordance the provisions of the Indenture, the Bond Act and other applicable law and, provided, further, that the Trustee shall have the right to decline to follow any such direction which in the opinion of the Trustee would be unjustly prejudicial to Owners not parties to such direction.

Limitation on Owners’ Right to Sue. No Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for the protection or enforcement of any right or remedy under the Indenture, the Refunding Act, the Bond Act or any other applicable law with respect to such Bond, unless (a) such Owner shall have given to the Trustee written notice of the occurrence of an Event of Default, (b) the Owners of a majority in aggregate principal amount of the Bonds then Outstanding shall have made written request upon the Trustee to exercise the powers granted to the Trustee in the Indenture or to institute such suit, action or proceeding in its own name, (c) such Owner or said Owners shall have tendered to the Trustee indemnity reasonably satisfactory to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request, and (d) the Trustee shall have refused or omitted to comply with such request for a period of 60 days after such written request shall have been received by, and said tender of indemnity shall have been made to, the Trustee.

Such notification, request, tender of indemnity and refusal or omission are declared, in every case, to be conditions precedent to the exercise by any Owner of any remedy under the Indenture or under law; it being understood and intended that no one or more Owners shall have any right in any manner whatever by such Owner’s or Owners’ action to affect, disturb or prejudice the security of the Indenture or the rights of any other Owners, or to enforce any right under the Bonds, the Indenture, the Refunding Act, the Bond Act or other applicable law with respect to the Bonds, except in the manner provided in the Indenture, and that all proceedings at law or in equity to enforce any such right shall be instituted, had and maintained in the manner provided in the Indenture and for the benefit and protection of all Owners, subject to the provisions of the Indenture.

Absolute Obligation. Nothing in the Indenture or the Bonds contained shall affect or impair the obligation of the City, which is absolute and unconditional, to pay the principal of and interest on the Bonds to the respective Owners at their respective dates of maturity, or upon call for redemption, as provided in the Indenture, but only out of the Reassessments and other assets pledged therefor in the Indenture, or affect or impair the right of such Owners, which is also absolute and unconditional, to enforce such payment by virtue of the contract embodied in the Bonds.

Termination of Proceedings. In case any proceedings taken by the Trustee or any one or more Owners on account of any Event of Default shall have been discontinued or abandoned for any reason or shall have been determined adversely to the Trustee or the Owners, then in every such case the City, the Trustee and the Owners, subject to any determination in such proceedings, shall be restored to their former

B-18 positions and rights under the Indenture, severally and respectively, and all rights, remedies, powers and duties of the City, the Trustee and the Owners shall continue as though no such proceedings had been taken.

No Waiver of Default. No delay or omission of the Trustee or of any Owner to exercise any right or power arising upon the occurrence of any default or Event of Default shall impair any such right or power or shall be construed to be a waiver of any such default or Event of Default or an acquiescence therein, and every power and remedy given by the Indenture to the Trustee or to the Owners may be exercised from time to time and as often as may be deemed expedient.

Trustee

Duties and Liabilities of Trustee. The Trustee shall, prior to an Event of Default, and after the curing or waiver of all Events of Default which may have occurred, perform such duties and only such duties as are expressly and specifically set forth in the Indenture. The Trustee shall, during the existence of any Event of Default which has not been cured or waived, exercise such of the rights and powers vested in it by the Indenture, and use the same degree of care and skill in their exercise, as a prudent person would exercise or use under the circumstances in the conduct of such person’s own affairs.

Qualifications; Removal and Resignation; Successors. (a) The Trustee initially a party to the Indenture and any successor thereto shall at all times be a trust company, national banking association or bank having trust powers in good standing in or incorporated under the laws of the United States or any state thereof, having (or if such trust company, national banking association or bank is a member of a bank holding company system, its parent bank holding company shall have) a combined capital and surplus of at least $75,000,000, and subject to supervision or examination by a federal or state agency. If such trust company, national banking association or bank publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining agency above referred to, then for the purpose of this paragraph the combined capital and surplus of such trust company, national banking association or bank shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published.

(b) The City may, by an instrument in writing, upon at least 30 days’ notice to the Trustee, remove the Trustee initially a party to the Indenture and any successor thereto unless an Event of Default shall have occurred and then be continuing, and shall remove the Trustee initially a party to the Indenture and any successor thereto if (i) at any time requested to do so by an instrument or concurrent instruments in writing signed by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding (or their attorneys duly authorized in writing), or (ii) the Trustee shall cease to be eligible in accordance with paragraph (a) above, or shall become incapable of acting, or shall be adjudged a bankrupt or insolvent, or a receiver of the Trustee or its property shall be appointed, or any public officer shall take control or charge of the Trustee or of its property or affairs for the purpose of rehabilitation, conservation or liquidation, in each case by giving written notice of such removal to the Trustee.

(c) The Trustee may at any time resign by giving written notice of such resignation by first class mail, postage prepaid, to the City, and to the Owners at the respective addresses shown on the Registration Books. In case at any time the Trustee shall cease to be eligible in accordance with the provisions of paragraph (a) above, the Trustee shall resign immediately in the manner and with the effect specified in the Indenture.

(d) Upon removal or resignation of the Trustee, the City shall promptly appoint a successor Trustee by an instrument in writing. Any removal or resignation of the Trustee and appointment of a successor Trustee shall become effective upon acceptance of appointment by the successor Trustee; provided, however, that any successor Trustee shall be qualified as provided in paragraph (a) above. If no qualified

B-19 successor Trustee shall have been appointed and have accepted appointment within 45 days following notice of removal or notice of resignation as aforesaid, the removed or resigning Trustee or any Owner (on behalf of such Owner and all other Owners) may petition any court of competent jurisdiction for the appointment of a successor Trustee, and such court may thereupon, after such notice, if any, as it may deem proper, appoint such successor Trustee. Any successor Trustee appointed under the Indenture shall signify its acceptance of such appointment by executing and delivering to the City and to its predecessor Trustee a written acceptance thereof, and thereupon such successor Trustee, without any further act, deed or conveyance, shall become vested with all the moneys, estates, properties, rights, powers, trusts, duties and obligations of such predecessor Trustee, with like effect as if originally named Trustee in the Indenture; but, nevertheless at the Written Request of the City or the request of the successor Trustee, such predecessor Trustee shall execute and deliver any and all instruments of conveyance or further assurance and do such other things as may reasonably be required for more fully and certainly vesting in and confirming to such successor Trustee all the right, title and interest of such predecessor Trustee in and to any property held by it under the Indenture and shall pay over, transfer, assign and deliver to the successor Trustee any money or other property subject to the trusts and conditions set forth in the Indenture. Upon acceptance of appointment by a successor Trustee as provided in this paragraph, the successor Trustee shall, within 15 days after such acceptance, mail, by first class mail postage prepaid, a notice of the succession of such Trustee to the trusts under the Indenture to the Owners at the addresses shown on the Registration Books.

(e) Any trust company, national banking association or bank into which the Trustee may be merged or converted or with which it may be consolidated or any trust company, national banking association or bank resulting from any merger, conversion or consolidation to which it shall be a party or any trust company, national banking association or bank to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided such trust company, national banking association or bank shall be eligible under paragraph (a) above, shall be the successor to such Trustee, without the execution or filing of any paper or any further act, anything to the contrary notwithstanding in the Indenture.

Liability of Trustee. (a) The recitals of facts the Indenture and in the Bonds contained shall be taken as statements of the City, and the Trustee shall not assume responsibility for the correctness of the same or incur any responsibility in respect thereof, other than as expressly stated in the Indenture in connection with the respective duties or obligations in the Indenture or in the Bonds assigned to or imposed upon it. The Trustee shall, however, be responsible for its representations contained in its certificate of authentication on the Bonds.

(b) The Trustee makes no representations as to the validity or sufficiency of the Indenture or of any Bonds, or in respect of the security afforded by the Indenture and the Trustee shall incur no responsibility in respect thereof. The Trustee shall be under no responsibility or duty with respect to the issuance of the Bonds for value, the application of the proceeds thereof except to the extent that such proceeds are received by it in its capacity as Trustee, or the application of any moneys paid to the City or others in accordance with the Indenture.

(c) The Trustee shall not be liable in connection with the performance of its duties under the Indenture, except for its own negligence or willful misconduct.

(d) No provision of the Indenture or any other document related to the Indenture shall require the Trustee to risk or advance its own funds.

(e) The Trustee may execute any of its powers or duties under the Indenture through attorneys, agents or receivers and shall not be answerable for the actions of such attorneys, agents or receivers if selected by it with reasonable care.

B-20 (f) The Trustee shall not be liable for any error of judgment made in good faith by a responsible officer, unless it shall be proved that the Trustee was negligent in ascertaining the pertinent facts

(g) The immunities and protections extended to the Trustee also extend to its directors, officers, employees and agents.

(h) Before taking action under the provisions of the Indenture as described under the captions “Events of Default and Remedies” of “Trustee” or upon the direction of the Owners, the Trustee may require indemnity satisfactory to the Trustee be furnished to it to protect it against all fees and expenses, including those of its attorneys and advisors, and protect it against all liability it may incur.

(i) The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Owners of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding relating to the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under the Indenture.

(j) The Trustee may become the Owner of Bonds with the same rights it would have if it were not Trustee and, to the extent permitted by law, may act as depository for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of Owners, whether or not such committee shall represent the Owners of a majority in aggregate principal amount of the Bonds then Outstanding.

(k) The Trustee shall have no responsibility with respect to any information, statement, or recital in any official statement, offering memorandum or any other disclosure material prepared or distributed with respect to the Bonds.

(l) The Trustee shall not be deemed to have knowledge of an Event of Default under the Indenture unless it has actual knowledge thereof.

Right to Rely on Documents and Opinions. (a) The Trustee shall be protected in acting upon any notice, resolution, request, consent, order, certificate, report, opinion, bonds or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties.

(b) Whenever in the administration of the duties imposed upon it by the Indenture the Trustee shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action under the Indenture, such matter (unless other evidence in respect thereof be specifically prescribed in the Indenture) may be deemed to be conclusively proved and established by a Written Certificate of the City, and such Written Certificate shall be full warrant to the Trustee for any action taken or suffered in good faith under the provisions of the Indenture in reliance upon such Written Certificate, but in its discretion the Trustee may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as it may deem reasonable.

(c) The Trustee may consult with counsel, who may be counsel to the City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it under the Indenture in good faith and in accordance therewith.

Accounting Records and Financial Statements. The Trustee shall at all times keep, or cause to be kept, proper books of record and account, prepared in accordance with prudent corporate trust industry standards, in which accurate entries shall be made of all transactions made by it relating to the proceeds of the Bonds, the Reassessments and all funds and accounts established by it pursuant to the Indenture. Such books

B-21 of record and account shall be available for inspection by the City, during regular business hours and upon reasonable notice and under reasonable circumstances as agreed to by the Trustee. The Trustee shall deliver to the City a monthly accounting of the funds and accounts it holds under the Indenture; provided, however, that the Trustee shall not be obligated to deliver an accounting for any fund or account that (a) has a balance of zero, and (b) has not had any activity since the last reporting date.

Preservation and Inspection of Documents. All documents received by the Trustee under the provisions of the Indenture shall be retained in its possession and shall be subject during business hours and upon reasonable notice to the inspection of the City, the Owners and their agents and representatives duly authorized in writing.

Compensation and Indemnification. The City shall pay to the Trustee from time to time all reasonable compensation pursuant to a pre-approved fee letter for all services rendered under the Indenture, and also all reasonable expenses, charges, legal and consulting fees pursuant to a pre-approved fee letter and other disbursements pursuant to a pre-approved fee letter and those of its attorneys, agents and employees, incurred in and about the performance of their powers and duties under the Indenture. The City shall, to the extent permitted by law, indemnify and save the Trustee harmless against any costs, claims, expenses or liabilities which it may incur in the exercise and performance of its powers and duties under the Indenture, including the enforcement of any remedies and the defense of any suit, and which are not due to its negligence or its willful misconduct. The duty of the City to indemnify the Trustee shall survive the resignation or removal of the Trustee and the termination and discharge of the Indenture.

Supplemental Indentures

Supplemental Indentures. (a) The Indenture and the rights and obligations of the City, the Trustee and the Owners under the Indenture may be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may enter into when there are filed with the Trustee the written consents of the Owners of a majority of the aggregate principal amount of the Bonds then Outstanding, exclusive of Bonds disqualified as provided in the provisions of the Indenture as described under the caption “Miscellaneous – Disqualified Bonds.” No such modification or amendment shall (i) extend the fixed maturity of any Bond, reduce the amount of principal thereof or the rate of interest thereon, extend the time of payment thereof or alter the redemption provisions thereof, without the consent of the Owner of each Bond so affected, (ii) permit any pledge of, or the creation of any lien on, security interest in or charge or other encumbrance upon the assets pledged under the Indenture prior to or on a parity with the pledge contained in, and the lien and security interest created by, the Indenture or deprive the Owners of the pledge contained in, and the lien and security interest created by, the Indenture, except as expressly provided in the Indenture, without the consent of the Owners of all of the Bonds then Outstanding, or (iii) modify or amend the provisions of the Indenture as described under the caption “Supplemental Indentures – Supplemental Indentures” without the prior written consent of the Owners of all Bonds then Outstanding.

(b) The Indenture and the rights and obligations of the City, the Trustee and the Owners under the Indenture may also be modified or amended from time to time and at any time by a Supplemental Indenture, which the City and the Trustee may enter into without the consent of any Owners for any one or more of the following purposes:

(i) to add to the covenants and agreements of the City in the Indenture contained other covenants and agreements thereafter to be observed, to pledge or assign additional security for the Bonds (or any portion thereof), or to surrender any right or power in the Indenture reserved to or conferred upon the City;

B-22 (ii) to make such provisions for the purpose of curing any ambiguity, inconsistency or omission, or of curing or correcting any defective provision contained in the Indenture;

(iii) to permit the qualification of the Indenture under the Trust Indenture Act of 1939, as amended, or any similar federal statute hereafter in effect;

(iv) to cause interest on the Bonds to be excludable from gross income for purposes of federal income taxation by the United States of America; and

(v) in any other respect whatsoever as the City may deem necessary or desirable, provided that such modification or amendment does not materially adversely affect the rights or interests of the Owners under the Indenture.

(c) Promptly after the execution by the City and the Trustee of any Supplemental Indenture, the Trustee shall mail a notice (the form of which shall be furnished to the Trustee by the City), by first-class mail, postage prepaid, setting forth in general terms the substance of such Supplemental Indenture, to the Owners at the respective addresses shown on the Registration Books. Any failure to give such notice, or any defect therein, shall not, however, in any way impair or affect the validity of any such Supplemental Indenture.

Effect of Supplemental Indenture. Upon the execution of any Supplemental Indenture pursuant to the provisions of the Indenture as described under the caption “Supplemental Indentures,” the Indenture shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties and obligations under the Indenture of the City, the Trustee and the Owners shall thereafter be determined, exercised and enforced under the Indenture subject in all respects to such modification and amendment, and all the terms and conditions of any such Supplemental Indenture shall be deemed to be part of the terms and conditions of the Indenture for any and all purposes.

Endorsement of Bonds; Preparation of New Bonds. Bonds delivered after the effective date of any Supplemental Indenture pursuant to the Indenture may and, if the City so determines, shall bear a notation by endorsement or otherwise in form approved by the City and the Trustee as to any modification or amendment provided for in such Supplemental Indenture, and, in that case, upon demand of the Owner of any Bond Outstanding at the time of such effective date and presentation of such Bond for such purpose at the Office of the Trustee a suitable notation shall be made on such Bonds. If the Supplemental Indenture shall so provide, new Bonds so modified as to conform, in the opinion of the City and the Trustee, to any modification or amendment contained in such Supplemental Indenture, shall be prepared and executed by the City and authenticated by the Trustee and, in that case, upon demand of the Owner of any Bond Outstanding at the time of such effective date, and presentation of such Bond for such purpose at the Office of the Trustee, such a new Bond in equal principal amount, interest rate and maturity shall be exchanged for such Owner’s Bond so surrendered.

Amendment of Particular Bonds. The provisions of the Indenture as described under the caption “Supplemental Indentures” shall not prevent any Owner from accepting any amendment or modification as to any particular Bond owned by it, provided that due notation thereof is made on such Bond.

Defeasance

Discharge of Indenture. (a) If the City shall pay or cause to be paid or there shall otherwise be paid to the Owners of all Outstanding Bonds the principal thereof and the interest and premium, if any, thereon at the times and in the manner stipulated in the Indenture and therein, then the Owners shall cease to be entitled to the pledge of the Reassessments and the other assets as provided in the Indenture, and all agreements,

B-23 covenants and other obligations of the City under the Indenture shall thereupon cease, terminate and become void and the Indenture shall be discharged and satisfied. In such event, the Trustee shall execute and deliver to the City all such instruments as may be necessary or desirable to evidence such discharge and satisfaction, and the Trustee shall pay over or deliver to the City all money or securities held by it pursuant to the Indenture which are not required for the payment of the principal of and interest and premium, if any, on the Bonds.

(b) Subject to the provisions of paragraph (a) above, when any Bond shall have been paid and if, at the time of such payment, the City shall have kept, performed and observed all of the covenants and promises in such Bonds and in the Indenture required or contemplated to be kept, performed and observed by it or on its part on or prior to that time, then the Indenture shall be considered to have been discharged in respect of such Bond and such Bond shall cease to be entitled to the pledge of the Reassessments and the other assets as provided in the Indenture, and all agreements, covenants and other obligations of the City under the Indenture shall cease, terminate, become void and be completely discharged and satisfied as to such Bond.

(c) Notwithstanding the discharge and satisfaction of the Indenture or the discharge and satisfaction of the Indenture in respect of any Bond, those provisions of the Indenture relating to the maturity of the Bonds, interest payments and dates thereof, exchange and transfer of Bonds, replacement of mutilated, destroyed, lost or stolen Bonds, the safekeeping and cancellation of Bonds, non-presentment of Bonds, and the duties of the Trustee in connection with all of the foregoing, shall remain in effect and shall be binding upon the Trustee and the Owners of such Bond, and the Trustee shall continue to be obligated to hold in trust any moneys or investments then held by the Trustee for the payment of the principal of and interest and premium, if any, on such Bond, and to pay to the Owner of such Bond the funds so held by the Trustee as and when such payment becomes due.

Bonds Deemed To Have Been Paid. (a) If moneys shall have been set aside and held by the Trustee for the payment or redemption of any Bond and the payment of the interest thereon to the maturity or redemption date thereof, such Bond shall be deemed to have been paid within the meaning and with the effect provided in the provisions of the Indenture as described under the caption “Defeasance – Discharge of Indenture.” Any Outstanding Bond shall prior to the maturity date or redemption date thereof be deemed to have been paid within the meaning of and with the effect expressed in the provisions of the Indenture as described under the caption “Defeasance – Discharge of Indenture” if (i) in case any of such Bonds are to be redeemed on any date prior to their maturity date, the City shall have given to the Trustee in form satisfactory to it irrevocable instructions to mail, on a date in accordance with the provisions of the Indenture as described under the caption “Redemption of Bonds – Notice of Redemption,” notice of redemption of such Bond on said redemption date, said notice to be given in accordance with the provisions of the Indenture as described under the caption “Redemption of Bonds – Notice of Redemption,” (ii) there shall have been deposited with the Trustee either (A) money in an amount which shall be sufficient, or (B) Defeasance Securities, the principal of and the interest on which when due, and without any reinvestment thereof, together with the money, if any, deposited therewith, will provide moneys which shall be sufficient to pay when due the interest to become due on such Bond on and prior to the maturity date or redemption date thereof, as the case may be, and the principal of and premium, if any, on such Bond, and (iii) in the event such Bond is not by its terms subject to redemption within the next succeeding 60 days, the City shall have given the Trustee, in form satisfactory to it, irrevocable instructions to mail as soon as practicable, a notice to the Owner of such Bond that the deposit required by clause (ii) above has been made with the Trustee and that such Bond is deemed to have been paid in accordance with the provisions of the Indenture as described under the caption “Defeasance – Bonds Deemed To Have Been Paid,” and stating the maturity date or redemption date upon which money is to be available for the payment of the principal of and premium, if any, on such Bond.

B-24 (b) No Bond shall be deemed to have been paid pursuant to clause (ii) of paragraph (a) above unless the City shall have caused to be delivered (i) an executed copy of a Verification Report with respect to such deemed payment, addressed to the City and the Trustee, in form and in substance acceptable to the City and the Trustee, (ii) a copy of the escrow agreement entered into in connection with the deposit pursuant to clause (ii)(B) of paragraph (a) above resulting in such deemed payment, which escrow agreement shall provide that no substitution of Defeasance Securities shall be permitted except with other Defeasance Securities and upon delivery of a new Verification Report, and no reinvestment of Defeasance Securities shall be permitted except as contemplated by the original Verification Report or upon delivery of a new Verification Report, and (iii) a copy of an opinion of Bond Counsel, dated the date of such deemed payment and addressed to the City and the Trustee, in form and in substance acceptable to the City and the Trustee, to the effect that such Bond has been paid within the meaning and with the effect expressed in the Indenture, the Indenture has been discharged in respect of such Bond and all agreements, covenants and other obligations of the City under the Indenture as to such Bond have ceased, terminated, become void and been completely discharged and satisfied.

Unclaimed Moneys. Any moneys held by the Trustee in trust for the payment and discharge of the principal of, or premium or interest on, any Bond which remain unclaimed for two years after the date when such principal, premium or interest has become payable, if such moneys were held by the Trustee at such date, or for two years after the date of deposit of such moneys if deposited with the Trustee after the date when such principal, premium or interest become payable, shall be repaid by the Trustee to the City as its absolute property free from trust, and the Trustee shall thereupon be released and discharged with respect thereto and the Owner of such Bond shall look only to the City for the payment of such principal, premium or interest.

Miscellaneous

Limitation of Rights. Nothing in the Indenture or in the Bonds expressed or implied is intended or shall be construed to give to any Person other than the Trustee, the City and the Owners any legal or equitable right, remedy or claim under or in respect of the Indenture or any covenant, condition or provision therein or contained in the Indenture, and all such covenants, conditions and provisions are and shall be held to be for the sole and exclusive benefit of the Trustee, the City and the Owners.

Destruction of Bonds. Whenever in the Indenture provision is made for the cancellation by the Trustee and the delivery to the City of any Bonds, the Trustee shall, in lieu of such cancellation and delivery, destroy such Bonds.

Evidence of Rights of Owners. Any request, consent or other instrument required or permitted by the Indenture to be signed and executed by Owners may be in any number of concurrent instruments of substantially similar tenor and shall be signed or executed by such Owners in Person or by an agent or agents duly appointed in writing. Proof of the execution of any such request, consent or other instrument or of a writing appointing any such agent, or of the holding by any Person of Bonds transferable by delivery, shall be sufficient for any purpose of the Indenture and shall be conclusive in favor of the Trustee and the City if made in the manner provided in the Indenture.

The fact and date of the execution by any Person of any such request, consent or other instrument or writing may be proved by the certificate of any notary public or other officer of any jurisdiction, authorized by the laws thereof to take acknowledgments of deeds, certifying that the Person signing such request, consent or other instrument acknowledged to him the execution thereof, or by an affidavit of a witness of such execution duly sworn to before such notary public or other officer.

The ownership of Bonds shall be proved by the Registration Books.

B-25 Any request, consent, or other instrument or writing of the Owner of any Bond shall bind every future Owner of the same Bond and the Owner of every Bond issued in exchange therefor or in lieu thereof, in respect of anything done or suffered to be done by the Trustee or the City in accordance therewith or reliance thereon.

Disqualified Bonds. In determining whether the Owners of the requisite aggregate principal amount of Bonds have concurred in any demand, request, direction, consent or waiver under the Indenture, Bonds which are known by the Trustee to be owned or held by or for the account of the City, or by any other obligor on the Bonds, or by any Person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds, shall be disregarded and deemed not to be Outstanding for the purpose of any such determination. Bonds so owned which have been pledged in good faith may be regarded as Outstanding for the purposes of the Indenture if the pledgee shall establish to the satisfaction of the Trustee the pledgee’s right to vote such Bonds and that the pledgee is not a Person directly or indirectly controlling or controlled by, or under direct or indirect common control with, the City or any other obligor on the Bonds. In case of a dispute as to such right, any decision by the Trustee taken upon the advice of counsel shall be full protection to the Trustee.

Money Held for Particular Bonds. The money held by the Trustee for the payment of the interest, principal or premium due on any date with respect to particular Bonds (or portions of Bonds in the case of Bonds redeemed in part only) shall, on and after such date and pending such payment, be set aside on its books and held in trust by it for the Owners entitled thereto, subject, however, to the provisions of the Indenture but without any liability for interest thereon.

Funds and Accounts. Any fund or account required by the Indenture to be established and maintained by the Trustee may be established and maintained in the accounting records of the Trustee, either as a fund or an account, and may, for the purposes of such records, any audits thereof and any reports or statements with respect thereto, be treated either as a fund or as an account; but all such records with respect to all such funds and accounts shall at all times be maintained in accordance with prudent corporate trust industry standards to the extent practicable, and with due regard for the requirements of the Indenture and for the protection of the security of the Bonds and the rights of every Owner thereof. The Trustee may establish any such additional funds or accounts as it deems necessary to perform its obligations under the Indenture.

Business Days. If the date for making any payment or the last date for performance of any act or the exercising of any right, as provided in the Indenture shall not be a Business Day, such payment may be made or act performed or right exercised on the next succeeding Business Day, with the same force and effect as if done on the nominal date provided in the Indenture and, unless otherwise specifically provided in the Indenture, no interest shall accrue for the period from and after such nominal date.

Waiver of Personal Liability. No member, officer, agent or employee of the City shall be individually or personally liable for the payment of the principal of or premium or interest on the Bonds or be subject to any personal liability or accountability by reason of the issuance thereof; but nothing contained in the Indenture shall relieve any such member, officer, agent or employee from the performance of any official duty provided by any applicable provision of law or by the Indenture.

Conclusive Evidence of Regularity. Bonds issued pursuant to the Indenture shall constitute evidence of the regularity of all proceedings under the Refunding Act and the Bond Act relative to their issuance and the levy of the Reassessments.

Governing Laws. The Indenture shall be governed by and construed in accordance with the laws of the State.

B-26 APPENDIX C

FORM OF CONTINUING DISCLOSURE AGREEMENT

CONTINUING DISCLOSURE AGREEMENT

by and between

CITY OF CHINO HILLS

and

U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE

Dated as of August 1, 2010

City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds

C-1 CONTINUING DISCLOSURE AGREEMENT

THIS CONTINUING DISCLOSURE AGREEMENT (this “Disclosure Agreement”), dated as of August 1, 2010, is by and between the CITY OF CHINO HILLS, a municipal corporation and general law city organized and existing under the laws of the State of California (the “City”), and U.S. BANK NATIONAL ASSOCIATION, a national banking association organized and existing under the laws of the United States of America, as Trustee (the “Trustee”).

W I T N E S S E T H :

WHEREAS, the City has issued the City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds (the “Bonds”), in the aggregate initial principal amount of $3,505,000, pursuant to the Indenture, dated as of August 1, 2010 (the “Indenture”), by and between the City and the Trustee; and

WHEREAS, this Disclosure Agreement is being executed and delivered by the City and the Trustee for the benefit of the holders and beneficial owners of the Bonds and in order to assist the underwriters of the Bonds in complying with Securities and Exchange Commission Rule 15c2-12(b)(5);

NOW, THEREFORE, for and in consideration of the mutual promises and covenants herein contained, the parties hereto agree as follows:

Section 1. Definitions. Capitalized undefined terms used herein shall have the meanings ascribed thereto in the Indenture. In addition, the following capitalized terms shall have the following meanings:

“Annual Report” means any Annual Report provided by the City pursuant to, and as described in, Sections 2 and 3 hereof.

“Annual Report Date” means the date in each year that is nine months after the end of the City’s fiscal year, which date, as of the date of this Disclosure Agreement, is April 1.

“Disclosure Representative” means the Finance Director of the City, or his or her designee, or such other person as the City shall designate in writing to the Trustee from time to time.

“Dissemination Agent” means the Trustee, acting in its capacity as Dissemination Agent hereunder, or any successor Dissemination Agent designated in writing by the City and which has filed with the Trustee a written acceptance of such designation.

“EMMA System” means the MSRB’s Electronic Municipal Market Access system, or such other electronic system designated by the MSRB.

“Listed Events” means any of the events listed in subsection (a) of Section 4 hereof.

“MSRB” means the Municipal Securities Rulemaking Board, or any successor thereto.

C-2 “Official Statement” means the Official Statement, dated August 5, 2010, relating to the Bonds.

“Participating Underwriter” means any of the original underwriters of the Bonds required to comply with the Rule in connection with the offering of the Bonds.

“Rule” means Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time.

Section 2. Provision of Annual Reports. (a) The City shall, or shall cause the Dissemination Agent to, provide to the MSRB through the EMMA System, in an electronic format and accompanied by identifying information all as prescribed by the MSRB, an Annual Report which is consistent with the requirements of Section 3 hereof, not later than the Annual Report Date, commencing with the report for the 2010-11 Fiscal Year. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may include by reference other information as provided in Section 3 hereof; provided, however, that the audited financial statements of the City may be submitted separately from the balance of the Annual Report, and later than the date required above for the filing of the Annual Report if not available by that date. If the City’s fiscal year changes, it shall, or shall instruct the Dissemination Agent to, give notice of such change in the same manner as for a Listed Event under subsection (e) of Section 4 hereof.

(b) Not later than 15 business days prior to the date specified in subsection (a) of this Section for the providing of the Annual Report to the MSRB, the City shall provide the Annual Report to the Dissemination Agent and the Trustee (if the Trustee is not the Dissemination Agent). If by such date, the Trustee has not received a copy of the Annual Report, the Trustee shall contact the City and the Dissemination Agent to determine if the City is in compliance with the first sentence of this subsection (b).

(c) If the Trustee is unable to verify that an Annual Report has been provided to the MSRB by the date required in subsection (a) of this Section, the Trustee shall send a notice to the MSRB through the EMMA System in substantially the form attached as Exhibit A.

(d) The Dissemination Agent shall:

(i) provide any Annual Report received by it to the MSRB, as provided herein; and

(ii) file a report with the City and (if the Dissemination Agent is not the Trustee) the Trustee certifying that the Annual Report has been provided pursuant to this Disclosure Agreement and stating the date it was so provided.

Section 3. Content of Annual Reports. The City’s Annual Report shall contain or incorporate by reference the following:

(a) The City’s audited financial statements, if any, prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board. If the City’s

C-3 audited financial statements, if any, are not available by the time the Annual Report is required to be filed pursuant to subsection (a) of Section 2 hereof, the Annual Report shall contain unaudited financial statements, and the audited financial statements, if any, shall be filed in the same manner as the Annual Report when they become available.

(b) The following information:

(i) The principal amount of Bonds Outstanding as of the December 31 next preceding the Annual Report Date;

(ii) The balance in the Reserve Fund, and a statement of the Reserve Requirement, as of the December 31 next preceding the Annual Report Date;

(iii) The total assessed value of all parcels within the Reassessment District on which the Reassessments are levied, as shown on the assessment roll of the San Bernardino County Assessor last equalized prior to the December 31 next preceding the Annual Report Date, and a statement of assessed value-to-lien ratios therefor, either by individual parcel or by categories (e.g., “below 3:1,” “3:1 to 4:1,” etc.);

(iv) The Reassessment delinquency rate for all parcels within the Reassessment District, as shown on the assessment roll of the San Bernardino County Assessor last equalized prior to the December 31 next preceding the Annual Report Date, the number of parcels within the Reassessment District delinquent in payment of Reassessments as of the December 31 next preceding the Annual Report Date, the amount of each delinquency, the length of time delinquent and the date on which foreclosure was commenced, or similar information pertaining to delinquencies deemed appropriate by the City; provided, however, that parcels with aggregate delinquencies of $2,000 or less (excluding penalties and interest) may be grouped together and such information may be provided by category;

(v) The status of foreclosure proceedings and a summary of the results of any foreclosure sales as of the December 31 next preceding the Annual Report Date;

(vi) The identity of any property owner representing more than 5% of the aggregate annual Reassessment installments delinquent in payment of Reassessments as of the December 31 next preceding the Annual Report Date; and

(vii) A land ownership summary listing property owners responsible for more than 5% of the annual installments of the Reassessments, as shown on the assessment roll of the San Bernardino County Assessor last equalized prior to the December 31 next preceding the Annual Report Date.

In addition to any of the information expressly required to be provided under this Section, as set forth above, the City shall provide such further information, if any, as may be necessary to

C-4 make the specifically required statements, in the light of the circumstances under which they are made, not misleading.

Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to the MSRB through the EMMA System. The City shall clearly identify each such other document so included by reference.

Section 4. Reporting of Significant Events. (a) Pursuant to the provisions of this Section, the City shall promptly 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.

(iii) Unscheduled draws on debt service reserves 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 or events affecting the tax-exempt status of the security.

(vii) Modifications to rights of security holders.

(viii) Contingent or unscheduled bond calls.

(ix) Defeasances.

(x) Release, substitution, or sale of property securing repayment of the securities.

(xi) Rating changes.

(b) The Trustee shall, within one business day of obtaining actual knowledge of the occurrence of any of the Listed Events, or as soon as reasonably practicable thereafter (with no obligation to determine the materiality thereof), contact the Disclosure Representative, inform such person of the event, and request that the City promptly notify the Dissemination Agent in writing whether or not to report the event pursuant to subsection (e) of this Section.

(c) As soon as practicable based on the time needed to discover the occurrence of a Listed Event and to assess the materiality thereof, the City shall, if the City has determined that the occurrence of such Listed Event would be material under applicable Federal securities law,

C-5 notify the Dissemination Agent thereof in writing and instruct the Dissemination Agent to report the occurrence pursuant to subsection (e) of this Section.

(d) If in response to a request under subsection (b) of this Section, the City determines that the Listed Event would not be material under applicable Federal securities law, the City shall so notify the Dissemination Agent in writing and instruct the Dissemination Agent not to report the occurrence pursuant to subsection (e) of this Section.

(e) If the Dissemination Agent has been instructed by the City to report the occurrence of a Listed Event, the Dissemination Agent shall file a notice of such occurrence with the MSRB through the EMMA System. Notwithstanding the foregoing, notice of Listed Events described in paragraphs (viii) and (ix) of subsection (a) of this Section need not be given under this subsection any earlier than the notice (if any) of the underlying event is given to holders of affected Bonds pursuant to the Indenture.

Section 5. Termination of Reporting Obligation. The City’s obligations under this Disclosure Agreement shall terminate upon the legal defeasance, prior redemption or payment in full of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under subsection (e) of Section 4 hereof.

Section 6. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obligations under this Disclosure Agreement, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. If at any time there is not any other designated Dissemination Agent, the Trustee shall be the Dissemination Agent.

Section 7. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Agreement, the City and the Trustee may amend this Disclosure Agreement (and the Trustee shall agree to any amendment so requested by the City, so long as such amendment does not adversely affect the rights or obligations of the Trustee hereunder), and any provision of this Disclosure Agreement may be waived, provided that the following conditions are satisfied:

(a) if the amendment or waiver relates to the provisions of subsection (a) of Section 2 hereof, Section 3 hereof or subsection (a) of Section 4 hereof, it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature or status of an obligated person with respect to the Bonds, or type of business conducted;

(b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and

(c) the proposed amendment or waiver (i) is approved by Owners of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of Owners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of Owners or Beneficial Owners of the Bonds.

C-6 If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the annual financial information containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided.

If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial statements or information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be given in the same manner as for a Listed Event under subsection (e) of Section 4 hereof.

Section 8. Additional Information. Nothing in this Disclosure Agreement shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Agreement or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Agreement. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Agreement, the City shall have no obligation under this Disclosure Agreement to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event.

Section 9. Default. In the event of a failure of the City, the Trustee or the Dissemination Agent to comply with any provision of this Disclosure Agreement, the Trustee may (and, at the written direction of any Participating Underwriter or the Owners of at least 25% of the aggregate principal amount of Outstanding Bonds, shall, upon receipt of indemnification reasonably satisfactory to the Trustee), or any Owner or Beneficial Owner of the Bonds may, take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City, the Trustee or the Dissemination Agent, as the case may be, to comply with its obligations under this Disclosure Agreement. A default under this Disclosure Agreement shall not be deemed an Event of Default under the Indenture, and the sole remedy under this Disclosure Agreement in the event of any failure of the City, the Trustee or the Dissemination Agent to comply with this Disclosure Agreement shall be an action to compel performance.

Section 10. Duties, Immunities and Liabilities of Trustee and Dissemination Agent. Article VIII of the Indenture is hereby made applicable to this Disclosure Agreement as if this Disclosure Agreement were (solely for this purpose) contained in the Indenture. The Dissemination Agent shall be entitled to the protections and limitations from liability afforded to the Trustee under the Indenture. Neither the Trustee nor the Dissemination Agent shall be responsible for the form or content of any Annual Report or notice of Listed Event. The

C-7 Dissemination Agent shall receive reasonable compensation for its services provided under this Disclosure Agreement. The Dissemination Agent (if other than the Trustee or the Trustee in its capacity as Dissemination Agent) shall have only such duties as are specifically set forth in this Disclosure Agreement, and the City agrees to indemnify and save the Dissemination Agent, its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys’ fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent’s negligence or willful misconduct. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds.

Section 11. Beneficiaries. This Disclosure Agreement shall inure solely to the benefit of the City, the Trustee, the Dissemination Agent, the Participating Underwriter and Owners and Beneficial Owners from time to time of the Bonds, and shall create no rights in any other person or entity.

Section 12. Counterparts. This Disclosure Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument.

IN WITNESS WHEREOF, the parties hereto have executed this Disclosure Agreement as of the date first above written.

CITY OF CHINO HILLS

By:

U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE

By: Authorized Signatory

C-8 EXHIBIT A NOTICE OF FAILURE TO FILE ANNUAL REPORT

Name of Issuer: City of Chino Hills Name of Issue: City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds Date of Issuance: August 19, 2010

NOTICE IS HEREBY GIVEN that the City of Chino Hills (the “City”) has not provided an Annual Report with respect to the above-named Bonds as required by Section 6.09 of the Indenture, dated as of August 1, 2010, by and between the City and U.S. Bank National Association, as Trustee. [The City anticipates that the Annual Report will be filed by ______.]

Dated: ______U.S. Bank National Association, as Trustee, on behalf of the City of Chino Hills

cc: City of Chino Hills

C-9 [THIS PAGE INTENTIONALLY LEFT BLANK] APPENDIX D ASSESSMENT PARCEL LISTING

The following table contains the Reassessment Parcels as of July 1, 2009. The information concerning the ownership was obtained from the County and complied by Willdan Financial Services and is believed to be reliable, but such information is not guaranteed as to accuracy or completeness, nor has it been independently verified and is not to be construed as a representation by the Financial Advisor, the Underwriter, or the City.

D-1 [THIS PAGE INTENTIONALLY LEFT BLANK] City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-105-32-0000 LUU, ALAN M & LUU, KATHERINE 16758 SAGEBRUSH ST $155,056.00 $287,961.00 $443,017.00 $1,191.21 $1,101.15 371.91:1 $178.52 1017-105-33-0000 PEREZ, ALBERTO B & PEREZ, NAOMI 16766 SAGEBRUSH ST 208,000.00 387,000.00 595,000.00 1,191.21 1,101.15 499.49:1 178.52 1017-105-34-0000 KUNG, MIMI 16774 SAGEBRUSH ST 208,000.00 386,000.00 594,000.00 1,191.21 1,101.15 498.65:1 178.52 1017-105-35-0000 FLINT CANYON LLC 16782 SAGEBRUSH ST 206,000.00 384,000.00 590,000.00 1,191.21 1,101.15 495.29:1 178.52 1017-105-36-0000 KAUR, KULWANT 16790 SAGEBRUSH ST 157,947.00 293,331.00 451,278.00 1,191.21 1,101.15 378.84:1 178.52 1017-105-37-0000 TAING, PATRICK & TAING, DARCY 5588 SWEET GUM CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-105-38-0000 ALCAZAR, ANTONIO V 5580 SWEET GUM CT 200,000.00 380,000.00 580,000.00 1,191.21 1,101.15 486.9:1 178.52 1017-105-39-0000 CHENG, SHIO-IN & CHENG, SHIO IN 5572 SWEET GUM CT 187,249.00 347,746.00 534,995.00 1,191.21 1,101.15 449.12:1 178.52 1017-105-40-0000 DIAZ, JOSE M & DIAZ, RAQUEL 5564 SWEET GUM CT 178,660.00 331,799.00 510,459.00 1,191.21 1,101.15 428.52:1 178.52 1017-105-41-0000 HASSAN, SALAH EDDIN & HASSAN, BRIAN A 5556 SWEET GUM CT 204,000.00 378,000.00 582,000.00 1,191.21 1,101.15 488.58:1 178.52 1017-105-42-0000 SCHLUTER, TERENCE L & KRANKEWICZ-SCHLUTER, KYMBERLY 5573 SWEET GUM CT 199,582.00 370,654.00 570,236.00 1,191.21 1,101.15 478.7:1 178.52 1017-105-43-0000 MERCADO, AURELIO C & MERCADO, NATALIA D 5581 SWEET GUM CT 176,002.00 326,861.00 502,863.00 1,191.21 1,101.15 422.14:1 178.52 1017-105-44-0000 XEUNXOM, VIRAPHONH & DOUANGSANITH, ANOURACK 5589 SWEET GUM CT 196,000.00 365,000.00 561,000.00 1,191.21 1,101.15 470.95:1 178.52 1017-105-45-0000 MYLETT, DEBORAH & EDWARD TRUST 11-14 16785 QUAIL COUNTRY AVE 196,000.00 364,000.00 560,000.00 1,191.21 1,101.15 470.11:1 178.52 1017-105-46-0000 VEJAR, DANIEL & VEJAR, ADRIANA 16777 QUAIL COUNTRY AVE 196,000.00 365,000.00 561,000.00 1,191.21 1,101.15 470.95:1 178.52 1017-105-47-0000 ARROGANCIA, WILLIE P & SHARON REV TR 16769 QUAIL COUNTRY AVE 176,342.00 327,493.00 503,835.00 1,191.21 1,101.15 422.96:1 178.52 1017-105-48-0000 LEE, RANDY CHIA-HUAN & LEE, ARUTSELVI A 16761 QUAIL COUNTRY AVE 187,000.00 347,000.00 534,000.00 1,191.21 1,101.15 448.28:1 178.52 1017-105-49-0000 ALVAREZ, RICHARD A 16753 QUAIL COUNTRY AVE 201,716.00 374,614.00 576,330.00 1,191.21 1,101.15 483.82:1 178.52 1017-105-50-0000 DEL CAMPO, LARRY N & DEL CAMPO, AIMEE 16743 SAGEBRUSH ST 170,409.00 377,263.00 547,672.00 1,191.21 1,101.15 459.76:1 178.52 1017-105-51-0000 SWEENEY, RICHARD & SWEENEY, KAREN 16735 SAGEBRUSH ST 170,409.00 366,261.00 536,670.00 1,191.21 1,101.15 450.53:1 178.52 1017-123-54-0000 SVERAPA, MICHELE LIVING TRUST 16169 DEBORAH CT 89,485.00 166,189.00 255,674.00 1,953.23 1,805.55 130.9:1 292.72 1017-123-55-0000 KIM, CHI T & KIM, YOUNG 16172 DEBORAH CT 128,000.00 238,000.00 366,000.00 1,953.23 1,805.55 187.38:1 292.72 1017-123-61-0000 CHOI, CHUL & CHOI, BU SUN 16179 WOODROW CT 110,417.00 205,061.00 315,478.00 1,953.23 1,805.55 161.52:1 292.72 1017-123-62-0000 HOPSON, DENNIS D & HOPSON, JEANA P 16182 WOODROW CT 128,000.00 238,000.00 366,000.00 1,953.23 1,805.55 187.38:1 292.72 1017-123-67-0000 CARINO, EDUARDO R & CARINO, MINVI LUZ S 16189 BARRETT CT 87,177.00 161,900.00 249,077.00 1,953.23 1,805.55 127.52:1 292.72 1017-134-01-0000 ADAMS, TIMOTHY R & ADAMS, SALLY L 5184 GLENVIEW ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-134-02-0000 MONTEMAYOR, NOAHN J A & IMELDA R REV 5176 GLENVIEW ST 224,000.00 417,000.00 641,000.00 640.86 592.41 1000.22:1 96.04 1017-134-03-0000 FU, PETER JR 5168 GLENVIEW ST 206,000.00 384,000.00 590,000.00 640.86 592.41 920.64:1 96.04 1017-134-04-0000 ZHANG, YINAN & ZHAO, QINGHUI 5160 GLENVIEW ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-134-05-0000 PARK, JUNG M 5152 GLENVIEW ST 224,000.00 417,000.00 641,000.00 640.86 592.41 1000.22:1 96.04 1017-134-06-0000 DABBS, MICHAEL J & DABBS, THERESA R 5144 GLENVIEW ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-134-07-0000 LIEU, KIET VAN & LIEU, TINA TRAN 1536 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-134-08-0000 REVES, DAVID C & REVES, RICKI L 5128 GLENVIEW ST 215,000.00 399,000.00 614,000.00 640.86 592.41 958.09:1 96.04 1017-134-09-0000 MATTAR, PETER N & MATTAR, CHRISTINE W 5112 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-134-10-0000 ALI, MUMTAZ A 5104 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-134-11-0000 HSIEH FAMILY TRUST 11-07-08 5096 GLENVIEW ST 215,000.00 399,000.00 614,000.00 640.86 592.41 958.09:1 96.04 1017-134-12-0000 JOLLES, FRANCOIS 5088 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-134-13-0000 DJAJA, AGUS & DJAJA, PAULA 5080 GLENVIEW ST 215,000.00 399,000.00 614,000.00 640.86 592.41 958.09:1 96.04 1017-134-14-0000 SEOW, RAY 5072 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-134-15-0000 KIM, KWANG S 5064 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-134-16-0000 CARALE, RICHARD F & LOPEZ-CARALE, MARIA 5056 GLENVIEW ST 215,000.00 399,000.00 614,000.00 640.86 592.41 958.09:1 96.04 1017-134-17-0000 COLLARD, TODD 5075 GLENVIEW ST 215,000.00 399,000.00 614,000.00 640.86 592.41 958.09:1 96.04 1017-134-18-0000 BARRY, BARBARA J LEE 5083 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-134-19-0000 DEUTSCHE BANK NATIONAL TRUST CO TRUS 5091 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-134-20-0000 SAWYER FAMILY LIVING TRUST 5099 GLENVIEW ST 220,000.00 410,000.00 630,000.00 640.86 592.41 983.05:1 96.04 1017-134-21-0000 LIN, DAVID & YIU, CHRISTINE 5107 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-134-22-0000 BINKOWSKI, DAVID D & BINKOWSKI, CHRISTINA R 5115 GLENVIEW ST 236,000.00 437,000.00 673,000.00 640.86 592.41 1050.15:1 96.04 1017-134-23-0000 TAKHAR, DALJINDER S & HUNDAL, SHERANJIT 5131 GLENVIEW ST 222,000.00 411,000.00 633,000.00 640.86 592.41 987.74:1 96.04 1017-134-24-0000 MARFORI, VIRON I & MARFORI, ANNA L 5155 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-143-01-0000 RODRIGUEZ, RUBEN & RODRIGUEZ, RENEE 5156 BUCKWHEAT ST 236,000.00 437,000.00 673,000.00 640.86 592.41 1050.15:1 96.04 1017-143-02-0000 DE LA TORRE, DONOVAN & DE LA TORRE, MARIAELENA 5148 BUCKWHEAT ST 229,000.00 426,000.00 655,000.00 640.86 592.41 1022.06:1 96.04 1017-143-03-0000 LAD, SANDEEP & LAD, HASU 5140 BUCKWHEAT ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-143-04-0000 DE PERALTA, JOSEPH D & DE PERALTA, REGILYN U 5132 BUCKWHEAT ST 230,000.00 400,000.00 630,000.00 640.86 592.41 983.05:1 96.04 1017-143-05-0000 MARTENS, RETA L 5124 BUCKWHEAT ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-06-0000 CHOI, DONG JUN & WU-CHOI, JANNIE 5116 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-07-0000 REZA, LUIS & REZA, NOEMI D 5108 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-08-0000 ALBRECHTSEN, JOHN P 5100 BUCKWHEAT ST 237,000.00 439,000.00 676,000.00 640.86 592.41 1054.83:1 96.04 1017-143-09-0000 GONZALEZ, ELADIO & DIAZ, PEDRO 5092 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-11-0000 KAKUK, MELISSA D 5076 BUCKWHEAT ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-12-0000 CHEN, BEN YUH-CHUAN & WU, JEN HUA 5068 BUCKWHEAT ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-15-0000 YOO, WAN K & YOO, YOUNG H 5044 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-16-0000 CRIVELLI, DAVE & CRIVELLI, STEPHANIE 5036 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-18-0000 CHUN, HOGAN & CHUN, SINDY 5071 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-19-0000 KIM, ANDREW & KIM, SUSIE 5079 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-20-0000 FU, DEREK D & LIN, SHU HUA 5087 BUCKWHEAT ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-143-21-0000 FU, YAN & FU, QIANG 5095 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-22-0000 HUNTER, JEFFREY D & HUNTER, DONNA M 5103 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-23-0000 FRANKEL, MICAH 5111 BUCKWHEAT ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-143-24-0000 MEGALLA, OSAMA R & MEGALLA, HANAN 5119 BUCKWHEAT ST 230,000.00 400,000.00 630,000.00 640.86 592.41 983.05:1 96.04 1017-143-25-0000 WU, JOYCE YI PING 5127 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-26-0000 THOMPSON, ANDREW D & THOMPSON, MICHELLE R 5135 BUCKWHEAT ST 232,000.00 432,000.00 664,000.00 640.86 592.41 1036.11:1 96.04 1017-143-27-0000 HUANG, RONG ZHOU & YIP, MARY S 5143 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-28-0000 CABALO, BENJAMIN A & CABALO, ROSALINDA B 5151 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-36-0000 BARRETT, BRUCE S 5040 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-37-0000 LEWIS, DEAN J & LEWIS, DELINA 5032 GLENVIEW ST 230,000.00 428,000.00 658,000.00 640.86 592.41 1026.75:1 96.04

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 1 of 27 D-2 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-143-38-0000 CUNNINGHAM FAMILY TRUST 11/20/99 5024 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-39-0000 ELLIOTT, YING ZHANG 5016 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-40-0000 RHEE, HOWARD & RHEE, RANDY 5008 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-41-0000 DAVIDSON, PHILLIP A & DAVIDSON, NANCY R 5000 GLENVIEW ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-42-0000 NAPITUPULU, ROBERT & NAPITUPULU, ROSTINA 4992 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-43-0000 LI, YAN & DU, YAN 4984 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-44-0000 RODRIGUEZ, JOSE D 4976 GLENVIEW ST 230,000.00 426,000.00 656,000.00 640.86 592.41 1023.62:1 96.04 1017-143-45-0000 LOVATO, JOHN & LOVATO, MARISSA 4960 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-46-0000 ST GERMAIN, MICHAEL J & ST GERMAIN, LORIE K 4959 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-47-0000 CHEN, WILLIAM H & CHEN, PAMELA P 4975 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-48-0000 KWEON, ERIC H & KWEON, KATHY S 4983 GLENVIEW ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-51-0000 DURAN, LAWRENCE C & DURAN, KRISTINE M 16665 RUBY DR 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-143-53-0000 OH, HONG JU 16649 RUBY DR 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-54-0000 YI, KANG RANDY 16641 RUBY DR 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-55-0000 MURPHY, JOHN R & MURPHY, MARY K 16633 RUBY DR 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-56-0000 LEE, MIN D & LEE, KYUNG MIN 5051 GLENVIEW ST 230,000.00 428,000.00 658,000.00 640.86 592.41 1026.75:1 96.04 1017-143-57-0000 GARCIA, JAMES R & GARCIA, CYNTHIA A 5059 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-143-58-0000 QURESHI, RASHID & QURESHI, MABI 5067 GLENVIEW ST 236,000.00 437,000.00 673,000.00 640.86 592.41 1050.15:1 96.04 1017-143-62-0000 URIBE, MICHAEL & URIBE, SHERYL 16657 RUBY DR 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-143-63-0000 TULI, MANMEET S & TULI, NARINDER SINGH 4994 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-143-64-0000 PAO, TRACEY 4991 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-143-65-0000 GREENE, MARK & GREENE, KELLY S 5084 BUCKWHEAT ST 230,000.00 400,000.00 630,000.00 640.86 592.41 983.05:1 96.04 1017-143-66-0000 CALAGNA, CHRISTOPHER & CALAGNA, REBECCA 5060 BUCKWHEAT ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-143-67-0000 BRAVO, OTTO R & BRAVO, MERCEDES 5052 BUCKWHEAT ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-143-71-0000 ZHANG, HUIZHI 5028 BUCKWHEAT ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-152-01-0000 MALLICK, SHAHEEN & ANEES LIV TR 2/14 5204 BUCKWHEAT ST 225,000.00 418,000.00 643,000.00 640.86 592.41 1003.34:1 96.04 1017-152-02-0000 LIU, STEVEN S & MA, WAN H 5196 BUCKWHEAT ST 216,000.00 402,000.00 618,000.00 640.86 592.41 964.33:1 96.04 1017-152-03-0000 CHEN, JOHN K & CHEN, CHRISTINA 5188 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-152-04-0000 HUANG, RONG Z & YIP, MARY S 5180 BUCKWHEAT ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-152-05-0000 MORENO, STEPHEN & MORITA, TIMOTHY 5172 BUCKWHEAT ST 214,000.00 396,000.00 610,000.00 640.86 592.41 951.85:1 96.04 1017-152-06-0000 JABSON, RENATO C & JABSON, NELIA D 5164 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-152-11-0000 AHLUWALIA, HARWINDERJIT S 16662 TOURMALINE ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-152-12-0000 JOHANSSON, RICK A & JOHANSSON, STEPHANIE T 16654 TOURMALINE ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-152-13-0000 LEE, JASON D & LEE, LORIANNE M 16646 TOURMALINE ST 233,000.00 432,000.00 665,000.00 640.86 592.41 1037.67:1 96.04 1017-152-14-0000 HAYES, PETER A & HAYES, PAULINE G 16644 TOURMALINE ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-152-15-0000 KNEUBUHLER, ANDRE & COLLINS, KIMBERLY A 16649 TOURMALINE ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-152-16-0000 RAMOS, JONATHAN J & RAMOS, ROWENA Y 16657 TOURMALINE ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-152-17-0000 OZA, JAGDISH & OZA, DARSHANA 16665 TOURMALINE ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-164-01-0000 YOUNG, LEWIS W & YOUNG, DORIS J 16844 VERBENA CIR 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-02-0000 FISCHETTI, DAVID J & FISCHETTI, LEORAMIE 16852 VERBENA CIR 233,000.00 432,000.00 665,000.00 640.86 592.41 1037.67:1 96.04 1017-164-05-0000 ALDRIDGE, SYLVIA 16849 VERBENA CIR 236,000.00 437,000.00 673,000.00 640.86 592.41 1050.15:1 96.04 1017-164-06-0000 CHOI, KWANG Y & CHOI, HI J 5031 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-07-0000 YANG, MICHELLE L 5039 BUCKWHEAT ST 283,117.00 525,791.00 808,908.00 640.86 592.41 1262.22:1 96.04 1017-164-08-0000 CHEKURI, HIMABINDU & KALIDINDI, VENKATA B R 5047 BUCKWHEAT ST 226,000.00 420,000.00 646,000.00 640.86 592.41 1008.02:1 96.04 1017-164-09-0000 NGUYEN, KHAI H & NGUYEN, LOAN V 5063 BUCKWHEAT ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-11-0000 CHU, YUE KIN & CHU, VIVIEN 4880 GLENVIEW ST 218,000.00 406,000.00 624,000.00 640.86 592.41 973.69:1 96.04 1017-164-12-0000 ORTIZ, THOMAS JR & TORRES, ADRIANA 4896 GLENVIEW ST 227,000.00 421,000.00 648,000.00 640.86 592.41 1011.14:1 96.04 1017-164-13-0000 ADAMS, STEVE & ADAMS, JILL 4904 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-15-0000 GOLDSMITH, STEPHEN & GOLDSMITH, CELESTINA 4920 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-164-16-0000 DAVIS, JOSEPH E III & DAVIS, MIRIAM 4928 GLENVIEW ST 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-164-20-0000 INTRAKAMHEANG, VAREE 4951 GLENVIEW ST 229,000.00 425,000.00 654,000.00 640.86 592.41 1020.5:1 96.04 1017-164-21-0000 LUI, JUSTIN & LUI, KATHERINE 4943 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-164-22-0000 MING, STACY E & HETLAND, JOSHUA 4941 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-164-23-0000 GONZALES, ALMARIO P & MANALO, PONCEE D 4933 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-164-24-0000 GALARZE, IVONNE 4925 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-164-25-0000 MARFORI, MARIVIC I & MARFORI, VINCENTE 4917 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-26-0000 RAU, PAO-JOU & RAU, MANN-JIUN 4909 GLENVIEW ST 220,000.00 409,000.00 629,000.00 640.86 592.41 981.49:1 96.04 1017-164-27-0000 PAEZ, HECTOR F & PAEZ, CHRISTY D 4901 GLENVIEW ST 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-164-28-0000 TAN, RICK K & TAN, RINA D 4893 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-29-0000 WANG, CHING LING 4885 GLENVIEW ST 220,000.00 409,000.00 629,000.00 640.86 592.41 981.49:1 96.04 1017-164-30-0000 ISMAIL, EMAN 4877 GLENVIEW ST 231,000.00 430,000.00 661,000.00 640.86 592.41 1031.43:1 96.04 1017-164-31-0000 DE LOS SANTOS, MAXMILLAN & ARAFILES, AILENE 4869 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-32-0000 BACSKAI, DEZI JR & SALES-BACSKAI, CATHERINE N 4861 GLENVIEW ST 220,000.00 409,000.00 629,000.00 640.86 592.41 981.49:1 96.04 1017-164-33-0000 MEDYN, ALEXANDER W & MEDYN, ERIKA 4853 GLENVIEW ST 236,000.00 437,000.00 673,000.00 640.86 592.41 1050.15:1 96.04 1017-164-34-0000 LIN, FANGBA & BAIR, JONGKE 4864 HIGHVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-35-0000 MOLLURA, DANIEL D & MOLLURA, DEBRA A 4872 HIGHVIEW ST 220,000.00 409,000.00 629,000.00 640.86 592.41 981.49:1 96.04 1017-164-36-0000 YANG, JAY 4880 HIGHVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-38-0000 BEARD, MELFORD D & BEARD, SHARLYN R 16860 VERBENA CIR 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-164-39-0000 WIEDEMANN, KIMBERLY 16868 VERBENA CIR 235,000.00 436,000.00 671,000.00 640.86 592.41 1047.03:1 96.04 1017-164-40-0000 LEE, OK S 4936 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-164-41-0000 STEGMAN, CHARLES & STEGMAN, GLORIA 4944 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-164-42-0000 STRODE, ERIC J & STRODE, JULIE A 4952 GLENVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-164-43-0000 ZAGHA, ANN M & ZAGHA, SHARIF A 4912 GLENVIEW ST 225,000.00 417,000.00 642,000.00 640.86 592.41 1001.78:1 96.04 1017-231-10-0000 LPC CHINO HILLS LP BUTTERFIELD RANCH RD 8,476,139.00 0.00 8,476,139.00 79,619.86 73,600.10 106.46:1 11,478.66 1017-231-14-0000 FIRMALINO, PIERRE & MILA LIV TR 9/29 POMONA-RINCON RD 419,550.00 0.00 419,550.00 8,001.84 7,396.85 52.43:1 1,168.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 2 of 27 D-3 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-231-15-0000 HEINTZ, JEFFEREY L & HEINTZ, RICHARD L POMONA RINCON RD 172,078.00 0.00 172,078.00 5,019.60 4,640.09 34.28:1 738.66 1017-231-16-0000 COOK, ROGER W & COOK, DOROTHY (SP-ROGER) POMONA-RINCON RD 97,419.00 0.00 97,419.00 3,794.22 3,507.35 25.68:1 562.24 1017-231-17-0000 AMATO, JOSEPHINE TR POMONA RINCON RD 2,432.00 0.00 2,432.00 3,543.24 3,275.35 0.69:1 526.12 1017-231-18-0000 C H P LLC POMONA RINCON RD 317,976.00 0.00 317,976.00 7,750.86 7,164.85 41.02:1 1,131.88 1017-231-20-0000 LPC CHINO HILLS LP BUTTERFIELD RANCH RD 2,496,960.00 0.00 2,496,960.00 16,623.76 15,366.90 150.2:1 2,409.28 1017-231-21-0000 LPC CHINO HILLS BUTTERFIELD RANCH RD 1,872,720.00 0.00 1,872,720.00 16,830.44 15,557.95 111.27:1 2,439.04 1017-231-46-0000 LPC CHINO HILLS LP 16228 BUTTERFIELD RANCH RD 3,225,240.00 0.00 3,225,240.00 20,536.10 18,983.44 157.05:1 2,972.52 1017-241-69-0000 OMP CHINO HILLS PARTNERS LLC BUTTERFIELD RANCH RD 5,610,000.00 0.00 5,610,000.00 89,340.28 82,585.59 62.79:1 12,878.08 1017-251-01-0000 LEE REVOCABLE LIVING TRUST(C-M & Y-T & LEE, KANG H 936,679.00 0.00 936,679.00 16,254.66 15,025.71 57.63:1 2,356.14 1017-251-02-0000 BANNON, H THOMAS TR & REDFORD, ROBERT D TR 35,402.00 0.00 35,402.00 3,941.86 3,643.83 8.98:1 583.50 1017-251-05-0000 WANG, CHENG WEN & YU, WEN-AN L TR/CHING C K LEE TRUST 453,125.00 0.00 453,125.00 98,281.00 90,850.34 4.61:1 14,165.26 1017-251-09-0000 GALSTIAN FAMILY TRUST & GALSTIAN, GAGIK TR 181,428.00 0.00 181,428.00 9,182.92 8,488.63 19.76:1 1,338.04 1017-251-14-0000 GGF LLC 3300 WOODVIEW RD 2,165,036.00 0.00 2,165,036.00 32,095.97 29,669.31 67.46:1 4,636.78 1017-261-08-0000 BRAFMA INC 135,960.00 0.00 135,960.00 132.87 122.82 1023.26:1 19.92 1017-261-09-0000 BRAFMA INC 331,680.00 0.00 331,680.00 516.72 477.65 641.9:1 77.44 1017-261-10-0000 HUGHES, NANCY C LIVING TRUST 5-17-04 OLD CARBON CYN RD 139,602.00 0.00 139,602.00 708.65 655.07 197:1 106.20 1017-261-11-0000 GOSUICO, CLODOVEO M & ATIENZA, OSCAR 289,574.00 0.00 289,574.00 679.12 627.77 426.4:1 101.78 1017-261-12-0000 WILLIAMS, FLORENCE MARGARET & WORLD MISSIONS UNLIMITED LAND LOCKED 266,991.00 0.00 266,991.00 900.58 832.49 296.47:1 134.96 1017-261-13-0000 CARDINALE, FRANK SR 1,895.00 0.00 1,895.00 295.26 272.94 6.42:1 44.24 1017-261-21-0000 AEROJET-GENERAL CORP 157,640.00 0.00 157,640.00 61,519.75 56,868.47 2.56:1 8,872.84 1017-262-19-0000 CHINO HILLS LAND WEST LLC VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-503-01-0000 VARGAS, CARLOS 5044 LAVENDER TER 195,815.00 362,227.00 558,042.00 2,018.76 1,866.13 276.43:1 302.54 1017-503-02-0000 YI, KUN CHONG 5052 LAVENDER TER 199,000.00 369,000.00 568,000.00 2,018.76 1,866.13 281.36:1 302.54 1017-503-03-0000 JING, FANG 5060 LAVENDER TER 211,000.00 393,000.00 604,000.00 2,018.76 1,866.13 299.19:1 302.54 1017-503-04-0000 CHANDARANA, PRAKASHCHANDRA & S JT LV 5068 LAVENDER TER 162,182.00 301,193.00 463,375.00 2,018.76 1,866.13 229.53:1 302.54 1017-503-05-0000 QUIJADA, ERNIE W & QUIJADA, DIANE 5076 LAVENDER TER 164,525.00 305,547.00 470,072.00 2,018.76 1,866.13 232.85:1 302.54 1017-503-06-0000 LUM, ALICE W 5084 LAVENDER TER 160,310.00 297,719.00 458,029.00 2,018.76 1,866.13 226.89:1 302.54 1017-503-07-0000 RUFFNER, JEFFREY L & RUFFNER, LISA M 5092 LAVENDER TER 169,324.00 314,458.00 483,782.00 2,018.76 1,866.13 239.64:1 302.54 1017-503-08-0000 ASHLOCK, J & J FAM TR 5-19-97 5100 LAVENDER TER 179,030.00 376,208.00 555,238.00 487.60 450.73 1138.72:1 73.08 1017-503-09-0000 HIRE, SEAN & HIRE, VALERIE 16263 MAGENTA TER 181,000.00 336,000.00 517,000.00 487.60 450.73 1060.3:1 73.08 1017-503-10-0000 MARSTON, JOHN B & MARSTON, PATRICIA L 16271 MAGENTA TER 168,704.00 314,916.00 483,620.00 2,018.76 1,866.13 239.56:1 302.54 1017-503-11-0000 TONG, JINGSHU J & KWOK, JOSHUA 16279 MAGENTA TER 226,000.00 419,000.00 645,000.00 487.60 450.73 1322.81:1 73.08 1017-503-12-0000 SARKAR, SOMNATH 16287 MAGENTA TER 146,268.00 276,632.00 422,900.00 2,018.76 1,866.13 209.49:1 302.54 1017-503-13-0000 SBL INVESTMENTS LLC 16295 MAGENTA TER 183,000.00 339,000.00 522,000.00 2,018.76 1,866.13 258.57:1 302.54 1017-503-14-0000 GUNDERSEN, ERIK R 16303 MAGENTA TER 146,268.00 326,900.00 473,168.00 2,018.76 1,866.13 234.39:1 302.54 1017-503-15-0000 SEVILLA, KRISTINE M & ORTEGASO, RAYMOND L 16311 MAGENTA TER 190,000.00 352,000.00 542,000.00 2,018.76 1,866.13 268.48:1 302.54 1017-503-16-0000 BUCHAN FAMILY TRUST 8/28/08 16319 MAGENTA TER 146,268.00 339,016.00 485,284.00 2,018.76 1,866.13 240.39:1 302.54 1017-503-17-0000 KELLON, DALE B & KELLON, SUZANNE M 16327 MAGENTA TER 146,268.00 302,675.00 448,943.00 2,018.76 1,866.13 222.39:1 302.54 1017-503-18-0000 UNIMAX INC 16335 MAGENTA TER 146,268.00 266,205.00 412,473.00 2,018.76 1,866.13 204.32:1 302.54 1017-503-19-0000 WILBER, GREGORY S & WILBER, MICHELE R 5089 JADE TER 146,268.00 333,995.00 480,263.00 2,018.76 1,866.13 237.9:1 302.54 1017-503-20-0000 SQUIRES, L & L SQUIRES FAMILY TR 4-9 5081 JADE TER 190,000.00 352,000.00 542,000.00 2,018.76 1,866.13 268.48:1 302.54 1017-503-21-0000 KIM, PAUL JUNG 5073 JADE TER 212,000.00 395,000.00 607,000.00 2,018.76 1,866.13 300.68:1 302.54 1017-503-22-0000 GREEN, MICHAEL B 5065 JADE TER 146,529.00 286,857.00 433,386.00 2,018.76 1,866.13 214.68:1 302.54 1017-503-23-0000 FRISONE, S A & H L KILLEEN-FRISONE T 5057 JADE TER 206,463.00 383,116.00 589,579.00 2,018.76 1,866.13 292.05:1 302.54 1017-503-24-0000 CHENG FANG CORPORATION 5049 JADE TER 211,000.00 393,000.00 604,000.00 2,018.76 1,866.13 299.19:1 302.54 1017-503-25-0000 VALENCIA, FELIPE V & VALENCIA, TAMARA J 5041 JADE TER 160,747.00 298,532.00 459,279.00 2,018.76 1,866.13 227.51:1 302.54 1017-503-26-0000 PANG, WEI MIN & JIA, JIAN LI 5033 JADE TER 174,660.00 324,367.00 499,027.00 2,018.76 1,866.13 247.19:1 302.54 1017-503-27-0000 COSTELLO, ROBERT L & COSTELLO, ROSE M 5025 JADE TER 160,461.00 297,995.00 458,456.00 2,018.76 1,866.13 227.1:1 302.54 1017-503-28-0000 LONGARES, JOEL P 5024 JADE TER 148,181.00 275,190.00 423,371.00 2,018.76 1,866.13 209.72:1 302.54 1017-503-29-0000 DANIELS, SAM & DANIELS, MARSHA R 5032 JADE TER 148,218.00 275,262.00 423,480.00 2,018.76 1,866.13 209.77:1 302.54 1017-503-30-0000 HART, ALEXANDER D & HART, GLYENIS D 5040 JADE TER 150,589.00 289,934.00 440,523.00 2,018.76 1,866.13 218.21:1 302.54 1017-503-31-0000 WU, YI-HSUAN & LING, WU LU CHIN 5048 JADE TER 214,193.00 398,573.00 612,766.00 2,018.76 1,866.13 303.54:1 302.54 1017-503-32-0000 FOUNTAIN FAM TR 6/29/07 5056 JADE TER 211,000.00 393,000.00 604,000.00 2,018.76 1,866.13 299.19:1 302.54 1017-503-33-0000 BRADBURY, LLOYD T & SPERE, SHIRLEY 5064 JADE TER 137,812.00 260,436.00 398,248.00 2,018.76 1,866.13 197.27:1 302.54 1017-503-34-0000 HAAS, RANDAL J & HAAS, LINDA 16324 MAGENTA TER 181,000.00 336,000.00 517,000.00 2,018.76 1,866.13 256.1:1 302.54 1017-503-35-0000 EKPO, ETANG O & EKPO, STELLA B 16316 MAGENTA TER 146,268.00 256,164.00 402,432.00 2,018.76 1,866.13 199.35:1 302.54 1017-503-36-0000 LUCIANO, PABLO A & LUCIANO, MARILES P 16308 MAGENTA TER 146,268.00 286,682.00 432,950.00 2,018.76 1,866.13 214.46:1 302.54 1017-503-37-0000 CHAN, BESSIE G 16300 MAGENTA TER 127,517.00 236,819.00 364,336.00 2,018.76 1,866.13 180.48:1 302.54 1017-503-38-0000 FOSDICK, LAURIE TR 02/21/02 16292 MAGENTA TER 146,268.00 262,589.00 408,857.00 2,018.76 1,866.13 202.53:1 302.54 1017-503-39-0000 VALENCIA, JAMES & VALENCIA, DOLORES 16284 MAGENTA TER 146,268.00 306,507.00 452,775.00 2,018.76 1,866.13 224.28:1 302.54 1017-503-40-0000 VAKA, JEFFREY G & VAKA, NANCY R 16276 MAGENTA TER 149,193.00 270,298.00 419,491.00 487.60 450.73 860.32:1 73.08 1017-503-41-0000 SAEED, AHMED & SALMA REV TR 8/1/07 5067 LAVENDER TER 160,606.00 298,268.00 458,874.00 2,018.76 1,866.13 227.3:1 302.54 1017-503-42-0000 ZHANG, GUOLIANG & BAI, BING 5059 LAVENDER TER 148,393.00 275,587.00 423,980.00 2,018.76 1,866.13 210.02:1 302.54 1017-503-43-0000 CHIU, YING CHEN & CHIU, TINA KUANG CHUAN 5051 LAVENDAR TER 145,817.00 270,805.00 416,622.00 2,018.76 1,866.13 206.38:1 302.54 1017-503-44-0000 FLORES, RUBEN S JR 5043 LAVENDAR TER 137,009.00 254,443.00 391,452.00 2,018.76 1,866.13 193.91:1 302.54 1017-503-45-0000 VESTINO, MICHAEL L & VESTINO, EMMA 5036 JADE CT 144,925.00 269,143.00 414,068.00 2,018.76 1,866.13 205.11:1 302.54 1017-503-46-0000 SAIDIAN, RAYMOND & SAIDIAN, EMILY R 5044 JADE CT 135,913.00 252,410.00 388,323.00 2,018.76 1,866.13 192.36:1 302.54 1017-503-47-0000 MC NEIL, IAN J & MC NEIL, CHRISTINE M 5052 JADE CT 211,000.00 393,000.00 604,000.00 2,018.76 1,866.13 299.19:1 302.54 1017-503-48-0000 KWUN, JAE H & KWUN, JENNIE EUN-JU 5056 JADE CT 119,704.00 222,308.00 342,012.00 2,018.76 1,866.13 169.42:1 302.54 1017-503-49-0000 CLEMENT, EDWARD C & CLEMENT, GLORIA G 5053 JADE CT 143,342.00 268,454.00 411,796.00 2,018.72 1,866.09 203.99:1 302.54 1017-513-01-0000 SWENEY, TANYA D 16301 FOX HOLLOW WY 190,000.00 354,000.00 544,000.00 472.42 436.70 1151.52:1 70.80 1017-513-02-0000 CORONA, DANIEL 16309 FOX HOLLOW WY 203,000.00 376,000.00 579,000.00 472.42 436.70 1225.6:1 70.80 1017-513-03-0000 ARAKELIAN, MELVIN S & ARAKELIAN, YVONNE M 16317 FOX HOLLOW WY 189,000.00 351,000.00 540,000.00 472.42 436.70 1143.05:1 70.80 1017-513-04-0000 SOBOH, AHMED & SARAH ISLAMIC INHEIR 16325 FOX HOLLOW WY 220,000.00 370,000.00 590,000.00 472.42 436.70 1248.89:1 70.80 1017-513-05-0000 GUPTA, SHYAM S 16333 FOX HOLLOW WY 204,000.00 380,000.00 584,000.00 472.42 436.70 1236.19:1 70.80

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 3 of 27 D-4 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-513-06-0000 GUMARANG, DANIEL & GUMARANG, JEANETTE 16341 FOX HOLLOW WY 138,010.00 407,926.00 545,936.00 472.42 436.70 1155.62:1 70.80 1017-513-07-0000 PATEL, UPENDRA R 16349 FOX HOLLOW WY 112,469.00 311,540.00 424,009.00 472.42 436.70 897.53:1 70.80 1017-513-08-0000 MENDOZA, RICHARD A & MENDOZA, JENNIFER R 16357 FOX HOLLOW WY 185,000.00 343,000.00 528,000.00 472.42 436.70 1117.65:1 70.80 1017-513-09-0000 TOM, TRAVIS J 16365 FOX HOLLOW WY 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-10-0000 YOUNG, CAMI 16373 FOX HOLLOW WY 112,469.00 332,817.00 445,286.00 472.42 436.70 942.56:1 70.80 1017-513-11-0000 WANG, TSU-PEI 16381 FOX HOLLOW WY 194,000.00 361,000.00 555,000.00 472.42 436.70 1174.8:1 70.80 1017-513-12-0000 ROLDAN, HERBERT J & ROLDAN, LUISA F 16389 FOX HOLLOW WY 112,469.00 359,675.00 472,144.00 472.42 436.70 999.42:1 70.80 1017-513-13-0000 WINARDI, MICHAEL 16397 FOX HOLLOW WY 110,408.00 311,133.00 421,541.00 472.42 436.70 892.3:1 70.80 1017-513-14-0000 MIN, SANG H 16405 FOX HOLLOW WY 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-15-0000 PEREZ, JOSE 5327 GLEN HOLLOW LN 190,000.00 354,000.00 544,000.00 472.42 436.70 1151.52:1 70.80 1017-513-17-0000 BARNES, THOMAS M & BARNES, MAY L 16354 FOX HOLLOW WY 112,469.00 350,522.00 462,991.00 472.42 436.70 980.04:1 70.80 1017-513-18-0000 ALANO, RUSSELL M & ALANO, ANGIELI C 16362 FOX HOLLOW WY 112,469.00 393,412.00 505,881.00 472.42 436.70 1070.83:1 70.80 1017-513-19-0000 RARA, ROLANDO B & RARA, JOANNA C 16370 FOX HOLLOW WY 112,469.00 326,160.00 438,629.00 472.42 436.70 928.47:1 70.80 1017-513-20-0000 RAGASA, DANILO LORENZO III & TULUD-RAGASA, MARIA THERESA PANLILIO 16378 FOX HOLLOW WY 112,469.00 348,013.00 460,482.00 472.42 436.70 974.73:1 70.80 1017-513-21-0000 LOPEZ, ALEXANDER & LOPEZ, RACHELLE P 16386 FOX HOLLOW WY 112,469.00 320,959.00 433,428.00 472.42 436.70 917.46:1 70.80 1017-513-22-0000 AINILIAN, JOHN & AINILIAN, ANNIE 16394 FOX HOLLOW WY 112,469.00 303,030.00 415,499.00 472.42 436.70 879.51:1 70.80 1017-513-23-0000 AYENTO, LUISITO B & AYENTO, RHODORA C 16402 FOX HOLLOW WY 110,408.00 274,712.00 385,120.00 472.42 436.70 815.21:1 70.80 1017-513-24-0000 SARMIENTO, ALLEN & SARMIENTO, JESSICA 16410 FOX HOLLOW WY 110,408.00 278,229.00 388,637.00 472.42 436.70 822.65:1 70.80 1017-513-26-0000 VALENTINE, JERRY RAY 5303 GLEN HOLLOW LN 110,408.00 314,868.00 425,276.00 472.42 436.70 900.21:1 70.80 1017-513-27-0000 RUIZ, JOHN E & RUIZ, KAYLYNNE 5295 GLEN HOLLOW WY 110,408.00 355,526.00 465,934.00 472.42 436.70 986.27:1 70.80 1017-513-28-0000 COBB, CHARLES & COBB, ANA 16492 QUAIL RIDGE LN 110,408.00 304,997.00 415,405.00 472.42 436.70 879.31:1 70.80 1017-513-29-0000 AMARO, MARQELEXSIS & AMARO, CHERISE 16484 QUAIL RIDGE LN 110,408.00 351,097.00 461,505.00 472.42 436.70 976.9:1 70.80 1017-513-30-0000 BRACAMONTES, GARY C & BRACAMONTES, KELLY J 16476 QUAIL RIDGE LN 170,429.00 316,512.00 486,941.00 472.42 436.70 1030.74:1 70.80 1017-513-31-0000 WONG, PATRICK & LI, HSIEH YU 16468 QUAIL RIDGE LN 128,244.00 299,236.00 427,480.00 472.42 436.70 904.87:1 70.80 1017-513-32-0000 AHN, SOO JUNG & AHN, ANDY S W 16460 QUAIL RIDGE LN 140,629.00 328,139.00 468,768.00 472.42 436.70 992.27:1 70.80 1017-513-33-0000 CHINNI, ADITYA 16452 QUAIL RIDGE LN 185,000.00 343,000.00 528,000.00 472.42 436.70 1117.65:1 70.80 1017-513-34-0000 NEDDEAU, GARY & NEDDEAU, SUSAN 16444 QUAIL RIDGE LN 143,920.00 335,813.00 479,733.00 472.42 436.70 1015.48:1 70.80 1017-513-35-0000 GUZMAN, NICOLAS & GUZMAN, FRANCISCA 16436 QUAIL RIDGE LN 147,390.00 343,911.00 491,301.00 472.42 436.70 1039.97:1 70.80 1017-513-36-0000 CHING, ABELARDO V & CHING, REBECCA 16428 QUAIL RIDGE LN 142,028.00 337,744.00 479,772.00 472.42 436.70 1015.56:1 70.80 1017-513-37-0000 SCHLOEMAN, CHRISTOPHER A & SCHLOEMAN, MICHELE L 16420 QUAIL RIDGE LN 138,341.00 310,504.00 448,845.00 472.42 436.70 950.1:1 70.80 1017-513-38-0000 M4JS LLC 16412 QUAIL RIDGE LN 132,490.00 367,172.00 499,662.00 472.42 436.70 1057.66:1 70.80 1017-513-39-0000 SIDDIQUI, NASEER A & NASEER, HUSNE A 16404 QUAIL RIDGE LN 190,000.00 354,000.00 544,000.00 472.42 436.70 1151.52:1 70.80 1017-513-40-0000 MIRAMONTES, FERNANDO G & MIRAMONTES, LOREEN 16396 QUAIL RIDGE LN 142,427.00 292,626.00 435,053.00 472.42 436.70 920.9:1 70.80 1017-513-41-0000 IWAI, ANDY & IWAI, JULIANA 16479 QUAIL RIDGE LN 110,408.00 335,088.00 445,496.00 472.42 436.70 943.01:1 70.80 1017-513-42-0000 BEAVER, PAUL & BEAVER, MICHELE 16471 QUAIL RIDGE LN 110,408.00 315,216.00 425,624.00 472.42 436.70 900.94:1 70.80 1017-513-43-0000 ESTRADA, EMILY J & ESTRADA, MOISES 16463 QUAIL RIDGE LN 203,000.00 376,000.00 579,000.00 472.42 436.70 1225.6:1 70.80 1017-513-44-0000 YU, SIMON Y 16455 QUAIL RIDGE LN 185,000.00 343,000.00 528,000.00 472.42 436.70 1117.65:1 70.80 1017-513-45-0000 LEE, SHIRLEY LIVING TRUST 4/28/07 16447 QUAIL RIDGE LN 135,470.00 344,957.00 480,427.00 472.42 436.70 1016.95:1 70.80 1017-513-46-0000 LIN, TERESA 16439 QUAIL RIDGE LN 187,418.00 348,062.00 535,480.00 472.42 436.70 1133.48:1 70.80 1017-513-47-0000 KIM REV LIV TR 7/11/05 16431 QUAIL RIDGE LN 139,114.00 376,251.00 515,365.00 472.42 436.70 1090.9:1 70.80 1017-513-48-0000 LEE, DAVIS K 16423 QUAIL RIDGE LN 135,140.00 344,535.00 479,675.00 472.42 436.70 1015.36:1 70.80 1017-513-49-0000 CHILDRESS, SEAN & CHILDRESS, BRIGITTE 16415 QUAIL RIDGE LN 149,714.00 417,060.00 566,774.00 472.42 436.70 1199.72:1 70.80 1017-513-50-0000 LE, QUOC-HUNG & LE, LORENA 16407 QUAIL RIDGE LN 132,490.00 372,076.00 504,566.00 472.42 436.70 1068.05:1 70.80 1017-513-51-0000 UNZUETA, GARY & UNZUETA, DENISE 16399 QUAIL RIDGE LN 132,490.00 412,374.00 544,864.00 472.42 436.70 1153.35:1 70.80 1017-513-52-0000 PEREZ, ROBERT & PEREZ, CECILIA 16391 QUAIL RIDGE LN 132,490.00 373,731.00 506,221.00 472.42 436.70 1071.55:1 70.80 1017-513-53-0000 SAVELLANO, NORMAND & SAVELLANO, VIVIEN M 16383 QUAIL RIDGE LN 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-54-0000 CENTENO, JASON M & CENTENO, ROSALINDA 5200 FOX HALL RD 132,490.00 342,962.00 475,452.00 472.42 436.70 1006.42:1 70.80 1017-513-55-0000 DEVERA, SHIRLEY S 5192 FOX HALL RD 132,490.00 364,899.00 497,389.00 472.42 436.70 1052.85:1 70.80 1017-513-56-0000 VISOSKY, RICHARD L JR 5184 FOX HALL RD 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-57-0000 KIM, MYOUNG KI & KIM, YOUNG SOOK 5176 FOX HALL RD 149,051.00 351,017.00 500,068.00 472.42 436.70 1058.52:1 70.80 1017-513-58-0000 YANG, CHUNGWEI W 5168 FOX HALL RD 154,571.00 366,574.00 521,145.00 472.42 436.70 1103.14:1 70.80 1017-513-61-0000 PARADA, OSWALD & MENDEZ, ESTHER 16422 GARNET WY 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-62-0000 SLAVIN, TROY & SLAVIN, MARIANNE 16430 GARNET WY 143,530.00 336,735.00 480,265.00 472.42 436.70 1016.61:1 70.80 1017-513-63-0000 FIELDS, CHRIS E & RODRIGUEZ, ANA M 16438 GARNET WY 143,530.00 347,985.00 491,515.00 472.42 436.70 1040.42:1 70.80 1017-513-64-0000 KANG, SAMUEL 16446 GARNET WY 149,051.00 355,502.00 504,553.00 472.42 436.70 1068.02:1 70.80 1017-513-65-0000 PHILLIPS FAMILY LIVING TRUST 16417 GARNET WY 185,000.00 343,000.00 528,000.00 472.42 436.70 1117.65:1 70.80 1017-513-66-0000 STATON, BRIAN D & RENEE F FAM TR 5/2 16425 GARNET WY 154,571.00 394,737.00 549,308.00 472.42 436.70 1162.75:1 70.80 1017-513-67-0000 WANG, DEBORAH Y & WANG, TSI-CHIAN 16433 GARNET WY 160,092.00 368,520.00 528,612.00 472.42 436.70 1118.95:1 70.80 1017-513-68-0000 JUN, WAYNE & HONG, HELEN LIV TR 5/22 16441 GARNET WY 190,000.00 354,000.00 544,000.00 472.42 436.70 1151.52:1 70.80 1017-513-69-0000 LUO, JIAN & LIU, XIN 16449 GARNET WY 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-70-0000 ALCANTARA, ELMER E & ALCANTARA, VALERIE M 16457 GARNET WY 192,000.00 358,000.00 550,000.00 472.42 436.70 1164.22:1 70.80 1017-513-71-0000 WANG, JIM C & LIU, CHING-YI 16465 GARNET WY 149,051.00 345,114.00 494,165.00 472.42 436.70 1046.03:1 70.80 1017-513-72-0000 PINEDA, RODOLFO & PINEDA, REBECCA M 16473 GARNET WY 200,000.00 370,000.00 570,000.00 472.42 436.70 1206.55:1 70.80 1017-513-73-0000 WONG, RICHARD & WONG, OLIVIA 16481 GARNET WY 149,051.00 345,577.00 494,628.00 472.42 436.70 1047.01:1 70.80 1017-513-74-0000 FARAG FAMILY LIV TR 10-6-7 16489 GARNET WY 143,530.00 327,238.00 470,768.00 472.42 436.70 996.5:1 70.80 1017-513-75-0000 PEREZ, JOSE LUIS II 16497 GARNET WY 165,612.00 387,767.00 553,379.00 472.42 436.70 1171.37:1 70.80 1017-513-76-0000 EXPRESSION, ISIDRO & SANTOS, GUIA 16505 GARNET WY 149,051.00 339,526.00 488,577.00 472.42 436.70 1034.2:1 70.80 1017-513-77-0000 CHOU, EDWARD H & CHEN, CHI YI 16513 GARNET WY 195,000.00 361,000.00 556,000.00 472.42 436.70 1176.92:1 70.80 1017-513-78-0000 RAMOS, MANUEL R & RAMOS, MARTIZA O 16521 GARNET WY 199,000.00 369,000.00 568,000.00 472.42 436.70 1202.32:1 70.80 1017-513-79-0000 MARQUEZ-PADUA, ANNIE & PADUA, NAZARIO N 16529 GARNET WY 165,612.00 425,772.00 591,384.00 472.42 436.70 1251.82:1 70.80 1017-513-87-0000 SKACHENKO, ERIC & SKACHENKO, YVONNE 5160 FOX HALL RD 160,092.00 401,922.00 562,014.00 472.42 436.70 1189.65:1 70.80 1017-513-88-0000 CHOI, SE KWI 5152 FOX HALL RD 165,612.00 385,990.00 551,602.00 472.42 436.70 1167.61:1 70.80 1017-513-90-0000 XIAO, XI-MING & HWANG, SUH-LING 5311 GLEN HOLLOW LN 110,408.00 312,289.00 422,697.00 472.42 436.70 894.75:1 70.80 1017-513-91-0000 FRANCO, NICHOLAS & FRANCO, MARCO 5319 GLEN HOLLOW LN 110,408.00 286,157.00 396,565.00 472.42 436.70 839.43:1 70.80 1017-513-93-0000 GODISAN, GEORGE & GODISAN, ISABEL 16537 GARNET WY 154,571.00 369,405.00 523,976.00 648.56 599.52 807.91:1 97.20

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 4 of 27 D-5 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-683-09-0000 BRE PROPERTIES INC 16675 SLATE DR 5,848,410.00 35,673,568.00 41,521,978.00 101,865.73 94,164.04 407.61:1 14,681.34 1017-693-01-0000 FERNANDO FAM REV LIV TR 2-16-06 16328 DA VINCI DR 137,662.00 317,199.00 454,861.00 1,081.01 999.28 420.77:1 162.00 1017-693-02-0000 RODRIGUEZ, GUILLERMO & RODRIGUEZ, MARICELA M 16324 DA VINCI DR 143,400.00 346,577.00 489,977.00 1,081.01 999.28 453.26:1 162.00 1017-693-03-0000 SANTOS, REMEN P & SANTOS, PAMELA G 16320 DA VINCI DR 131,927.00 305,726.00 437,653.00 1,081.01 999.28 404.86:1 162.00 1017-693-04-0000 SAN MIGUEL, CATHY D & SAN MIGUEL, JUVAN A 16316 DA VINCI DR 160,606.00 442,906.00 603,512.00 1,081.01 999.28 558.29:1 162.00 1017-693-05-0000 WRIGHT, WENDY MARIE SEP PROP TRUST 6 16312 DA VINCI DR 125,044.00 291,960.00 417,004.00 1,081.01 999.28 385.75:1 162.00 1017-693-06-0000 MC DOWELL, BOBBY L & MC DOWELL, NATALIE 16308 DA VINCI DR 137,662.00 334,405.00 472,067.00 1,081.01 999.28 436.69:1 162.00 1017-693-07-0000 LONG, THEODORE R & ALMA M REV TRUST 16311 DA VINCI DR 120,456.00 282,209.00 402,665.00 1,081.01 999.28 372.49:1 162.00 1017-693-08-0000 FANG, SZU-YUN JESSICA & LIU, ERIC C 16315 DA VINCI DR 131,927.00 316,624.00 448,551.00 1,081.01 999.28 414.94:1 162.00 1017-693-09-0000 SHIMODOI, STUART & SHIMODOI, LETICIA 16319 DA VINCI DR 149,136.00 348,745.00 497,881.00 1,081.01 999.28 460.57:1 162.00 1017-693-10-0000 BAILEY, TERRY A & BAILEY, ANA L 16323 DA VINCI DR 143,400.00 337,274.00 480,674.00 1,081.01 999.28 444.65:1 162.00 1017-693-11-0000 CUNNINGHAM, RONALD L & CUNNINGHAM, JULIE K 16327 DA VINCI DR 126,191.00 303,432.00 429,623.00 1,081.01 999.28 397.43:1 162.00 1017-693-12-0000 MANON, ARTHUR 16331 DA VINCI DR 137,662.00 392,177.00 529,839.00 1,081.01 999.28 490.13:1 162.00 1017-693-13-0000 DEMONACO, JOHN T JR & DEMONACO, JOANN 16335 DA VINCI DR 154,871.00 372,678.00 527,549.00 1,081.01 999.28 488.01:1 162.00 1017-693-14-0000 CLOONAN, WILLIAM J IV & SUSAN I 2006 5575 VERONESE DR 214,000.00 396,000.00 610,000.00 1,081.01 999.28 564.29:1 162.00 1017-693-15-0000 KHAN, SUFWAN R & KHAN, REEMA N 5569 VERONESE DR 114,718.00 308,020.00 422,738.00 1,081.01 999.28 391.06:1 162.00 1017-693-16-0000 THOMAS, PAUL A & MARY G H FAM TR 3/2 5563 VERONESE DR 114,718.00 328,627.00 443,345.00 1,081.01 999.28 410.12:1 162.00 1017-693-17-0000 GUYER, ROBERT & GUYER, MICHELLE 5557 VERONESE DR 114,718.00 302,555.00 417,273.00 1,081.01 999.28 386:1 162.00 1017-693-18-0000 SMITH FAMILY TRUST 5-18-99 5551 VERONESE DR 114,718.00 282,209.00 396,927.00 1,081.01 999.28 367.18:1 162.00 1017-693-19-0000 KLANTE, JEFFERY & KLANTE, MARY 5545 VERONESE DR 114,718.00 268,442.00 383,160.00 1,081.01 999.28 354.45:1 162.00 1017-693-20-0000 RAMOS, LETICIA 5539 VERONESE DR 200,000.00 372,000.00 572,000.00 1,081.01 999.28 529.13:1 162.00 1017-693-21-0000 CHUANG, JESSE W & RAMOS-CHUANG, MARIJANE E 5533 VERONESE DR 171,000.00 317,000.00 488,000.00 1,081.01 999.28 451.43:1 162.00 1017-693-22-0000 CHEUNG, ANDERSON W & LEE, SCARLETT S 5527 VERONESE DR 114,718.00 273,604.00 388,322.00 1,081.01 999.28 359.22:1 162.00 1017-693-23-0000 VICENCIO, AILEEN L & REYES, GOLDAMEIR C 5521 VERONESE DR 171,000.00 317,000.00 488,000.00 1,081.01 999.28 451.43:1 162.00 1017-693-24-0000 NORTHGRAVE, JASON & NORTHGRAVE, CHENIN 5515 VERONESE DR 200,000.00 372,000.00 572,000.00 1,081.01 999.28 529.13:1 162.00 1017-693-25-0000 PATEL, RAJNI R & PATEL, AKSHAR R 16384 SISLEY DR 208,672.00 387,533.00 596,205.00 1,081.01 999.28 551.53:1 162.00 1017-693-26-0000 TJITARAHARDJA, EKO H & TJIONGDROKUSUMA, TEDDY 16380 SISLEY DR 114,718.00 239,762.00 354,480.00 1,081.01 999.28 327.92:1 162.00 1017-693-27-0000 A B LIV TR 3-3-06 16376 SISLEY DR 114,718.00 322,411.00 437,129.00 1,081.01 999.28 404.37:1 162.00 1017-693-29-0000 LOPEZ, ALFONSO & LOPEZ, MARY E 16368 SISLEY DR 114,718.00 296,611.00 411,329.00 1,081.01 999.28 380.5:1 162.00 1017-693-30-0000 LE, CHAU & NGUYEN, LETRINH T 16364 SISLEY DR 114,718.00 308,961.00 423,679.00 1,081.01 999.28 391.93:1 162.00 1017-693-31-0000 CENTENO, ARNOLD J & CENTENO, LISA D 16360 SISLEY DR 114,718.00 273,623.00 388,341.00 1,081.01 999.28 359.24:1 162.00 1017-693-32-0000 AMID, ADY & THEE, FERRY K 16356 SISLEY DR 204,000.00 378,000.00 582,000.00 1,081.01 999.28 538.39:1 162.00 1017-693-33-0000 ONDATJE, WARREN M & ONDATJE, WANDA L 16347 SISLEY DR 112,469.00 275,525.00 387,994.00 1,081.01 999.28 358.92:1 162.00 1017-693-34-0000 PICARDI, MICHAEL J & PICARDI, ANTOINETTE C 16351 SISLEY DR 114,718.00 304,829.00 419,547.00 1,081.01 999.28 388.11:1 162.00 1017-693-35-0000 MARTINEZ, EDGAR I & MARTINEZ, MARIA T 16355 SISLEY DR 137,662.00 444,589.00 582,251.00 1,081.01 999.28 538.62:1 162.00 1017-693-36-0000 TU, ALICE 16359 SISLEY DR 114,718.00 260,355.00 375,073.00 1,081.01 999.28 346.97:1 162.00 1017-693-37-0000 HIDALGO, RODEL Z & HIDALGO, BRENDA G 16363 SISLEY DR 137,662.00 327,880.00 465,542.00 1,081.01 999.28 430.65:1 162.00 1017-693-38-0000 CALDERON, IRMA LINDA & CALDERON, IRMA L 16367 SISLEY DR 114,718.00 289,951.00 404,669.00 1,081.01 999.28 374.34:1 162.00 1017-693-39-0000 GUPTA, SHYAM S & KUMAR, NAVIN 16371 SISLEY DR 114,718.00 343,379.00 458,097.00 1,081.01 999.28 423.77:1 162.00 1017-693-40-0000 BEAUCHAMP FAM TR 1/14/05 16375 SISLEY DR 114,718.00 266,090.00 380,808.00 1,081.01 999.28 352.27:1 162.00 1017-693-41-0000 RUIZ, MONICA & GLEASON, DUANE 16326 GAINSBOROUGH LN 179,000.00 333,000.00 512,000.00 1,081.01 999.28 473.63:1 162.00 1017-693-42-0000 VIVO, RACHEL & VIVO, AL 16322 GAINSBOROUGH LN 114,718.00 327,731.00 442,449.00 1,081.01 999.28 409.29:1 162.00 1017-693-43-0000 MANRIQUEZ, MARIO & MANRIQUEZ, NANCY 16318 GAINSBOROUGH LN 114,718.00 302,677.00 417,395.00 1,081.01 999.28 386.12:1 162.00 1017-693-44-0000 GUY, TIMOTHY D 16314 GAINSBOROUGH LN 212,000.00 393,000.00 605,000.00 1,081.01 999.28 559.66:1 162.00 1017-693-45-0000 CHAU, TIM & MERILYNE PHUNG JT LIV TR 16310 GAINSBOROUGH LN 114,718.00 295,040.00 409,758.00 1,081.01 999.28 379.05:1 162.00 1017-693-46-0000 JACKSON, KEVIN S & JACKSON, LORI A 16306 GAINSBOROUGH LN 137,662.00 342,544.00 480,206.00 1,081.01 999.28 444.22:1 162.00 1017-693-47-0000 FREDRICKSON, DAVID & FREDRICKSON, CATHERINE 16302 GAINSBOROUGH LN 114,718.00 319,787.00 434,505.00 1,081.01 999.28 401.94:1 162.00 1017-693-48-0000 NG, KINGSLEY K 16298 GAINSBOROUGH LN 114,718.00 293,916.00 408,634.00 1,081.01 999.28 378.01:1 162.00 1017-693-49-0000 JARIDLY, SAMER M & JARIDLY, ANNETTE M 16299 GAINSBOROUGH LN 114,718.00 314,205.00 428,923.00 1,081.01 999.28 396.78:1 162.00 1017-693-50-0000 JOHNSON, JEFFERSON & JOHNSON, PATRICIA 16303 GAINSBOROUGH LN 137,662.00 323,942.00 461,604.00 1,081.01 999.28 427.01:1 162.00 1017-693-51-0000 REYES, ZOILA & HUERTAS, RODOLFO 16307 GAINSBOROUGH LN 114,718.00 290,239.00 404,957.00 1,081.01 999.28 374.61:1 162.00 1017-693-52-0000 DUARTE, MARCO & DUARTE, MARIA 16311 GAINSBOROUGH LN 137,662.00 383,968.00 521,630.00 1,081.01 999.28 482.54:1 162.00 1017-693-53-0000 MORROW, CHARLES P & MORROW, DEANNA J 16315 GAINSBOROUGH LN 192,000.00 356,000.00 548,000.00 1,081.01 999.28 506.93:1 162.00 1017-693-54-0000 CHAO, JOHNATHAN CHUNG EI 16319 GAINSBOROUGH LN 114,718.00 330,962.00 445,680.00 1,081.01 999.28 412.28:1 162.00 1017-693-55-0000 OLAVER, DAVID E & NANCY A LIV TR 8/9 16323 GAINSBOROUGH LN 137,662.00 311,461.00 449,123.00 1,081.01 999.28 415.47:1 162.00 1017-693-56-0000 NIEVAS, JULIO C & NIEVAS, DEYANIRA 16327 GAINSBOROUGH LN 211,000.00 391,000.00 602,000.00 1,081.01 999.28 556.89:1 162.00 1017-703-01-0000 LE, THANH P & LE, CUC T 16352 SISLEY DR 114,718.00 304,531.00 419,249.00 1,081.01 999.28 387.83:1 162.00 1017-703-02-0000 MASUCCI, ROBERT S & MASUCCI, TERESA M 16348 SISLEY DR 114,718.00 248,939.00 363,657.00 1,081.01 999.28 336.4:1 162.00 1017-703-03-0000 AVILA, LUIS A & AVILA, KIMBERLY A 16344 SISLEY DR 173,121.00 340,167.00 513,288.00 1,081.01 999.28 474.82:1 162.00 1017-703-04-0000 DENNEY, PAUL R & LORI A REVOC TRUST 16340 SISLEY DR 146,268.00 379,494.00 525,762.00 1,081.01 999.28 486.36:1 162.00 1017-703-05-0000 BILLINGSLEY, KYLE R & BILLINGSLEY, CARRIE R 16336 SISLEY DR 117,012.00 286,682.00 403,694.00 1,081.01 999.28 373.44:1 162.00 1017-703-06-0000 SILVERIO, ROMMEL & SILVERIO, MARY ANN 16332 SISLEY DR 192,000.00 357,000.00 549,000.00 1,081.01 999.28 507.86:1 162.00 1017-703-07-0000 CHEN, DANIEL M & CHEN, YEN-SHIN 16328 SISLEY DR 117,012.00 282,529.00 399,541.00 1,081.01 999.28 369.6:1 162.00 1017-703-08-0000 QUAYLE, DAVID D & QUAYLE, CAROL J 16324 SISLEY DR 184,713.00 343,037.00 527,750.00 1,081.01 999.28 488.2:1 162.00 1017-703-09-0000 NGWE FAMILY TRUST 16320 SISLEY DR 155,208.00 364,391.00 519,599.00 1,081.01 999.28 480.66:1 162.00 1017-703-10-0000 ALDAY, TERRY R & ALDAY, URSULA T 16316 SISLEY DR 117,012.00 251,577.00 368,589.00 1,081.01 999.28 340.97:1 162.00 1017-703-11-0000 WANG, CHAO-HUNG & WANG, ANNA SUN 16312 SISLEY DR 216,000.00 401,000.00 617,000.00 1,081.01 999.28 570.76:1 162.00 1017-703-12-0000 JAO, FELIX & WIJAYA, LINDA 16308 SISLEY DR 117,012.00 297,740.00 414,752.00 1,081.01 999.28 383.67:1 162.00 1017-703-13-0000 AGUILAR, RAUL S & AGUILAR, SUSAN J 16307 SISLEY RD 117,012.00 278,121.00 395,133.00 1,081.01 999.28 365.52:1 162.00 1017-703-14-0000 TEIXEIRA, STEVEN J & TEXEIRA, TONI L 16311 SISLEY DR 117,012.00 294,814.00 411,826.00 1,081.01 999.28 380.96:1 162.00 1017-703-15-0000 JONES, MELVIN E II & JONES, JUDITH D 16315 SISLEY DR 117,012.00 292,313.00 409,325.00 1,081.01 999.28 378.65:1 162.00 1017-703-16-0000 HASSEL FAMILY REVOCABLE LIV TR 5-26 16319 SISLEY DR 117,012.00 284,342.00 401,354.00 1,081.01 999.28 371.28:1 162.00 1017-703-17-0000 PAN, YI BIN BEN 16323 SISLEY DR 117,012.00 300,140.00 417,152.00 1,081.01 999.28 385.89:1 162.00 1017-703-18-0000 CHEN, LI & CHEN, SHELLY Y 16327 SISLEY DR 117,012.00 260,349.00 377,361.00 1,081.01 999.28 349.08:1 162.00 1017-703-19-0000 HERNANDEZ, JOE & HERNANDEZ, EDNA 16331 SISLEY DR 117,012.00 302,604.00 419,616.00 1,081.01 999.28 388.17:1 162.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 5 of 27 D-6 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-703-20-0000 SLIMAK, MICHAEL J & PATRICIA L REV T 16335 SISLEY DR 214,000.00 397,000.00 611,000.00 1,081.01 999.28 565.21:1 162.00 1017-703-21-0000 WATSON, JEFFREY C & WATSON, JUDY L 16339 SISLEY DR 114,718.00 292,726.00 407,444.00 1,081.01 999.28 376.91:1 162.00 1017-703-22-0000 LU, EUGENE & KAN, LI 16343 SISLEY DR 131,927.00 311,556.00 443,483.00 1,081.01 999.28 410.25:1 162.00 1017-703-24-0000 DIZON, RON 16294 GAINSBOROUGH LN 137,662.00 352,760.00 490,422.00 1,081.01 999.28 453.67:1 162.00 1017-703-25-0000 SOTO FAM TR 6-23-07 16290 GAINSBOROUGH LN 126,191.00 323,287.00 449,478.00 1,081.01 999.28 415.79:1 162.00 1017-703-26-0000 MEDOCK, JEFF & MEDOCK, YVONNE 5483 WHISTLER CT 192,000.00 357,000.00 549,000.00 1,081.01 999.28 507.86:1 162.00 1017-703-27-0000 WATTS, BRADLEY G & WATTS, ANNETTE S 5479 VAN GOGH CT 140,415.00 353,547.00 493,962.00 1,081.01 999.28 456.94:1 162.00 1017-703-28-0000 MARQUEZ, RAMON & MARQUEZ, GUADALUPE 16270 VAN GOGH CT 117,012.00 267,781.00 384,793.00 1,081.01 999.28 355.96:1 162.00 1017-703-29-0000 LUONG, DAVID & BARBARA LAM 06 TR 16266 VAN GOGH CT 117,012.00 309,402.00 426,414.00 1,081.01 999.28 394.46:1 162.00 1017-703-30-0000 NELSON, MICHAEL R & NELSON, STEPHANIE R 16262 VAN GOGH CT 117,012.00 286,559.00 403,571.00 1,081.01 999.28 373.33:1 162.00 1017-703-31-0000 LEE, CHARLES HUNG 16258 VAN GOGH CT 117,012.00 244,869.00 361,881.00 1,081.01 999.28 334.76:1 162.00 1017-703-32-0000 MARTINEZ, MARIA LAZARA 16254 VAN GOGH CT 216,000.00 402,000.00 618,000.00 1,081.01 999.28 571.69:1 162.00 1017-703-33-0000 ELLIS, RICHARD & ELLIS, LAURA M 16250 VAN GOGH CT 117,012.00 311,752.00 428,764.00 1,081.01 999.28 396.63:1 162.00 1017-703-34-0000 GOH, GLORIA 16253 VAN GOGH CT 140,415.00 389,232.00 529,647.00 1,081.01 999.28 489.96:1 162.00 1017-703-35-0000 JANSON FAMILY REVOCABLE LIV TR 2/09 16257 VAN GOGH CT 227,465.00 422,435.00 649,900.00 1,081.01 999.28 601.2:1 162.00 1017-703-36-0000 ILETO, ISMAEL S & ILETO, DEENA S 16261 VAN GOGH CT 128,715.00 311,254.00 439,969.00 1,081.01 999.28 407:1 162.00 1017-703-37-0000 IRALDO, DOMINIC & IRALDO, MIRIAM 16265 VAN GOGH CT 117,012.00 317,027.00 434,039.00 1,081.01 999.28 401.51:1 162.00 1017-703-38-0000 BONILLA, CHRISTIAN N TRUST 7-7-06 16269 VAN GOGH CT 117,012.00 260,881.00 377,893.00 1,081.01 999.28 349.57:1 162.00 1017-703-39-0000 TOGHRAIE, SAEED 5490 WHISTLER CT 117,012.00 242,036.00 359,048.00 1,081.01 999.28 332.14:1 162.00 1017-703-40-0000 ELIAS, JESUS & ELIAS, AUDELINA 5491 WHISTLER CT 117,012.00 272,656.00 389,668.00 1,081.01 999.28 360.47:1 162.00 1017-703-41-0000 JAIME, STEVE & JAIME, OLIVIA 5487 WHISTLER CT 134,566.00 314,179.00 448,745.00 1,081.01 999.28 415.12:1 162.00 1017-703-42-0000 NA, CONNIE 16291 GAINSBOROUGH LN 137,662.00 332,624.00 470,286.00 1,081.01 999.28 435.04:1 162.00 1017-703-43-0000 PERKINS, ERIC & PERKINS, MELINDA 16295 GAINSBOROUGH LN 214,000.00 397,000.00 611,000.00 1,081.01 999.28 565.21:1 162.00 1017-713-51-0000 DALUSONG, LEA ZADKIEL & DALUSONG, LEO URIEL 15933 AVENAL CT 219,000.00 408,000.00 627,000.00 5,055.42 4,673.20 124.03:1 743.82 1017-713-52-0000 ROCHA, RAY 15941 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-53-0000 TRAN, COREY THANH & NGUYEN, ANH MY 15949 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-54-0000 KIM, KUN IM 15957 AVENAL CT 222,000.00 412,000.00 634,000.00 5,055.42 4,673.20 125.41:1 743.82 1017-713-55-0000 LIANG, TING TING & XING, BO 15965 AVENAL CT 261,120.00 485,520.00 746,640.00 5,055.42 4,673.20 147.69:1 743.82 1017-713-56-0000 CORDON, CEASAR & CORDON, GINA 15973 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 789.26 1017-713-57-0000 BICERA, CONSOLACION M 15981 AVENAL CT 219,000.00 408,000.00 627,000.00 5,055.42 4,673.20 124.03:1 743.82 1017-713-58-0000 SON, BYUNG B 15989 AVENAL CT 219,000.00 408,000.00 627,000.00 5,055.42 4,673.20 124.03:1 743.82 1017-713-59-0000 MATA, JOSE 15992 AVENAL CT 224,000.00 415,000.00 639,000.00 5,055.42 4,673.20 126.4:1 743.82 1017-713-60-0000 VO, CHAU MINH 15984 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-61-0000 CHAMADIA, HADI M 15976 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-62-0000 PREWETT, KEVIN & PITKIN, MALIA Y 15968 AVENAL CT 211,000.00 393,000.00 604,000.00 5,055.42 4,673.20 119.48:1 743.82 1017-713-63-0000 GARCIA, CHRISTINE B & GARCIA, ERNESTO V 15960 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-64-0000 YOO, TAI SUK 15952 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-65-0000 LEE, MIKE C & CHO, YOUNG HANNAH 15944 AVENAL CT 211,000.00 392,000.00 603,000.00 5,055.42 4,673.20 119.28:1 743.82 1017-713-66-0000 CHEUNG, LO 15936 AVENAL CT 260,925.00 484,574.00 745,499.00 5,055.42 4,673.20 147.47:1 743.82 1017-713-67-0000 LEE, YOUNG MAN & LEE, LINAH 15928 AVENAL CT 219,000.00 408,000.00 627,000.00 5,055.42 4,673.20 124.03:1 743.82 1017-773-01-0000 PATEL REV LIV TR 1/5/200 16545 CHINA BERRY CT 198,000.00 368,000.00 566,000.00 1,191.21 1,101.15 475.15:1 178.52 1017-773-02-0000 BONTEMPO, LARRY F & BONTEMPO, KATIE L 16537 CHINA BERRY CT 198,000.00 368,000.00 566,000.00 1,191.21 1,101.15 475.15:1 178.52 1017-773-03-0000 HASEGAWA, WAYNE & HASEGAWA, JAMMIE 16529 CHINA BERRY CT 177,000.00 328,000.00 505,000.00 1,191.21 1,101.15 423.94:1 178.52 1017-773-04-0000 OTERO, EDWARD C & VILLANUEVA-OTERO, ANNA 16521 CHINA BERRY CT 213,000.00 395,000.00 608,000.00 1,191.21 1,101.15 510.41:1 178.52 1017-773-05-0000 GOBBO, LUCIANO & LORI LIV REV TR 2/1 16513 CHINA BERRY CT 165,612.00 423,286.00 588,898.00 1,191.21 1,101.15 494.37:1 178.52 1017-773-06-0000 CURTIS, KELLY A & CURTIS, JUANE M 16516 CHINA BERRY CT 198,000.00 368,000.00 566,000.00 1,191.21 1,101.15 475.15:1 178.52 1017-773-07-0000 BUCK, DAVID L & BUCK, LISA 16524 CHINA BERRY CT 188,523.00 350,113.00 538,636.00 1,191.21 1,101.15 452.18:1 178.52 1017-773-08-0000 PANTLEO, RUSSEL L JR & PANTLEO, ELAINE J 16532 CHINA BERRY CT 177,000.00 328,000.00 505,000.00 1,191.21 1,101.15 423.94:1 178.52 1017-773-09-0000 TOBIAS, STEVE & TOBIAS, TERRI L 16540 CHINA BERRY CT 193,106.00 407,007.00 600,113.00 1,191.21 1,101.15 503.78:1 178.52 1017-773-10-0000 CABRERA, STEPHEN M & CABRERA, KIMBERLY E 16548 CHINA BERRY CT 195,159.00 407,885.00 603,044.00 1,191.21 1,101.15 506.24:1 178.52 1017-773-11-0000 MEDINA, SAM & MEDINA, ERIN 16575 SAGEBRUSH ST 179,462.00 352,331.00 531,793.00 1,191.21 1,101.15 446.43:1 178.52 1017-773-12-0000 CALDERON, ALONZO & CALDERON, DAWN 16567 SAGEBRUSH ST 196,865.00 384,269.00 581,134.00 1,191.21 1,101.15 487.85:1 178.52 1017-773-13-0000 MONCADA, SERGIO 16559 SAGEBRUSH ST 204,102.00 379,046.00 583,148.00 1,191.21 1,101.15 489.54:1 178.52 1017-773-14-0000 AMOOZEGAR, FARID & SANJARIAHMADABADI, AFSANEH 16551 SAGEBRUSH ST 203,485.00 377,901.00 581,386.00 1,191.21 1,101.15 488.06:1 178.52 1017-773-15-0000 GONZALEZ, JAVIER & GONZALEZ, ANNETTE D 16543 SAGEBRUSH ST 188,515.00 391,291.00 579,806.00 1,191.21 1,101.15 486.74:1 178.52 1017-773-20-0000 HUANG, HSIANG CHYI 16605 QUAIL COUNTRY AVE 187,000.00 347,000.00 534,000.00 1,191.21 1,101.15 448.28:1 178.52 1017-773-21-0000 GARCIA, FRANK V & GARCIA, MARY B 16597 QUAIL COUNTRY AVE 206,000.00 384,000.00 590,000.00 1,191.21 1,101.15 495.29:1 178.52 1017-773-22-0000 ROBERTS LIVING TRUST 2006 12/21/06 16589 QUAIL COUNTRY AVE 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-773-23-0000 CASCO, ALEX REVOCABLE TR 8/8/00 16564 CHINA BERRY CT 157,570.00 367,662.00 525,232.00 1,191.21 1,101.15 440.92:1 178.52 1017-773-24-0000 NGUYEN, DAVID & DENNI LIV TR 1/4/07 16572 CHINA BERRY CT 150,653.00 368,883.00 519,536.00 1,191.21 1,101.15 436.14:1 178.52 1017-773-25-0000 IRWIN, RANDOLPH C & IRWIN, MRAILYN C 16580 CHINA BERRY CT 145,254.00 344,027.00 489,281.00 1,191.21 1,101.15 410.74:1 178.52 1017-773-26-0000 NG, LAURENCE K & NG, TERESA S 16577 CHINA BERRY CT 171,000.00 317,000.00 488,000.00 1,191.21 1,101.15 409.67:1 178.52 1017-773-27-0000 TAK, HELEN J 16569 CHINA BERRY CT 175,000.00 325,000.00 500,000.00 1,191.21 1,101.15 419.74:1 178.52 1017-773-28-0000 HOUK, STEPHEN M & HOUK, KATHERINE M 16561 CHINA BERRY CT 198,000.00 367,000.00 565,000.00 1,191.21 1,101.15 474.31:1 178.52 1017-773-29-0000 HARRIS, JOHN R & HARRIS, MARLENE 16553 CHINA BERRY CT 164,619.00 324,379.00 488,998.00 1,191.21 1,101.15 410.51:1 178.52 1017-773-36-0000 BASMA, SAM & BASMA, NADA 16566 PINE AVE 155,073.00 373,762.00 528,835.00 1,191.21 1,101.15 443.95:1 178.52 1017-773-37-0000 PALPALLATOC, MARIANO S & PALPALLATOC, CATHERINE 16554 SAGEBRUSH ST 191,197.00 363,275.00 554,472.00 1,191.21 1,101.15 465.47:1 178.52 1017-773-38-0000 PADERES, RONALD S & GUIANG, JENNIFER M 16562 SAGEBRUSH 207,000.00 385,000.00 592,000.00 1,191.21 1,101.15 496.97:1 178.52 1017-773-39-0000 ADLAKHA, RAJINDER & ADLAKHA, REENA S 16570 SAGEBRUSH ST 178,689.00 331,850.00 510,539.00 1,191.21 1,101.15 428.59:1 178.52 1017-804-01-0000 MC CRAY, LEONARD & MC CRAY, TRACY 16670 CAROB AVE 185,456.00 344,421.00 529,877.00 1,191.21 1,101.15 444.82:1 178.52 1017-804-02-0000 LEE, DAVID S & LEE, JIN O 16656 CAROB AVE 146,324.00 340,670.00 486,994.00 1,191.21 1,101.15 408.82:1 178.52 1017-804-03-0000 YADAO, FERDINAND & YADAO, LINAFLOR 16648 CAROB AVE 158,033.00 368,746.00 526,779.00 1,191.21 1,101.15 442.22:1 178.52 1017-804-04-0000 ZAIDI, NADEEM & HASAN, QURATAL 16640 CAROB AVE 155,208.00 362,151.00 517,359.00 1,191.21 1,101.15 434.31:1 178.52 1017-804-21-0000 BARRON, JESUS & BARRON, NORMA 16614 SAGEBRUSH ST 168,174.00 330,541.00 498,715.00 1,191.21 1,101.15 418.66:1 178.52 1017-804-22-0000 PAYNE, MICHAEL D 16622 SAGEBRUSH ST 192,098.00 356,753.00 548,851.00 1,191.21 1,101.15 460.75:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 6 of 27 D-7 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-804-23-0000 FARRELL, TIMOTHY J & FARRELL, LISETTE 16630 SAGEBRUSH ST 178,515.00 331,530.00 510,045.00 1,191.21 1,101.15 428.17:1 178.52 1017-804-24-0000 ZHANG, XIAO LI 16638 SAGEBRUSH ST 162,967.00 302,654.00 465,621.00 1,191.21 1,101.15 390.88:1 178.52 1017-804-25-0000 LAZZARO, GUY & POLLAK-LAZZARO, ADRIANA 16646 SAGEBRUSH ST 160,212.00 297,539.00 457,751.00 1,191.21 1,101.15 384.27:1 178.52 1017-804-26-0000 ISKANDAR, MATIUS & SINGGIH, ANNY F 16654 SAGEBRUSH ST 171,236.00 318,007.00 489,243.00 1,191.21 1,101.15 410.71:1 178.52 1017-804-27-0000 JUNUS, MUNADI PETER & JUNUS, TINA JAUW 16658 SAGEBRUSH ST 172,022.00 319,469.00 491,491.00 1,191.21 1,101.15 412.6:1 178.52 1017-804-28-0000 LUNA, EDMO L JR & LUNA, NOEMI S 16671 SAGEBRUSH ST 186,603.00 346,549.00 533,152.00 1,191.21 1,101.15 447.57:1 178.52 1017-804-29-0000 NISHII, TAKAHIRO & NISHII, NORIKO 16659 SAGEBRUSH ST 181,239.00 358,554.00 539,793.00 1,191.21 1,101.15 453.15:1 178.52 1017-804-30-0000 TRIKALA, RAMAN & TRIKALA, RIMA 16655 SAGEBRUSH ST 205,000.00 380,000.00 585,000.00 1,191.21 1,101.15 491.1:1 178.52 1017-804-31-0000 APARICIO, NOEL JR & APARICIO, PATRICE M 16647 SAGEBRUSH ST 204,546.00 398,256.00 602,802.00 1,191.21 1,101.15 506.04:1 178.52 1017-804-32-0000 WANG, HARRY S C 16639 SAGEBRUSH ST 216,000.00 400,000.00 616,000.00 1,191.21 1,101.15 517.12:1 178.52 1017-804-33-0000 SONG, JAY M & PARK, LESLIE CHIOK 16631 SAGEBRUSH ST 202,000.00 374,000.00 576,000.00 1,191.21 1,101.15 483.54:1 178.52 1017-804-34-0000 CABASAG, BRUCE & CABASAG, RHODORA 16623 SAGEBRUSH ST 196,083.00 364,154.00 560,237.00 1,191.21 1,101.15 470.31:1 178.52 1017-804-35-0000 KIM, YEON JU 16615 SAGEBRUSH ST 181,036.00 336,209.00 517,245.00 1,191.21 1,101.15 434.22:1 178.52 1017-804-36-0000 BICERA, ELEANOR & BICERA, CARL M 16607 SAGEBRUSH ST 198,242.00 368,164.00 566,406.00 1,191.21 1,101.15 475.49:1 178.52 1017-804-42-0000 HENDERSON, TROY V & HOLLOWAY, MISTY D 16588 QUAIL COUNTRY AVE 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-804-43-0000 RUZAK, KENNETH E & RUZAK, CHERYL A 16596 QUAIL COUNTRY AVE 158,453.00 369,725.00 528,178.00 1,191.21 1,101.15 443.4:1 178.52 1017-804-44-0000 BOLL, ALFRED & BOLL, BARBARA A 16604 QUAIL COUNTRY AVE 153,161.00 367,580.00 520,741.00 1,191.21 1,101.15 437.15:1 178.52 1017-804-45-0000 GARCIA, VICENTE & GARCIA, ALMA R 16612 QUAIL COUNTRY AVE 156,195.00 292,980.00 449,175.00 1,191.21 1,101.15 377.07:1 178.52 1017-804-46-0000 LANDIS, TRACI & HARMON, CHARLIE 16620 QUAIL COUNTRY AVE 195,000.00 363,000.00 558,000.00 1,191.21 1,101.15 468.43:1 178.52 1017-804-47-0000 CHAVEZ FAMILY TRUST 5/5/08 16628 QUAIL COUNTRY AVE 144,124.00 361,351.00 505,475.00 1,191.21 1,101.15 424.34:1 178.52 1017-804-48-0000 THIBODEAU, GARY & THIBODEAU, JOAN E 16636 QUAIL COUNTRY AVE 142,049.00 331,448.00 473,497.00 1,191.21 1,101.15 397.49:1 178.52 1017-804-49-0000 AMADOR, RICHARD & AMADOR, SONIA S 16644 QUAIL COUNTRY AVE 138,843.00 323,969.00 462,812.00 1,191.21 1,101.15 388.52:1 178.52 1017-804-50-0000 DERENZIS, KEVIN & DERENZIS, JENNIFER 16652 QUAIL COUNTRY AVE 130,506.00 323,173.00 453,679.00 1,191.21 1,101.15 380.86:1 178.52 1017-804-55-0000 NASIR, SALMAN B & NASIR, AMAL S 16598 SAGEBRUSH ST 171,617.00 367,283.00 538,900.00 1,191.21 1,101.15 452.4:1 178.52 1017-804-56-0000 GEE, JOSEPH K & GEE, MARIE 16606 SAGEBRUSH ST 176,313.00 327,436.00 503,749.00 1,191.21 1,101.15 422.89:1 178.52 1017-804-57-0000 PROPERTY OWNERS 16601 PINE AVE 166,342.00 427,530.00 593,872.00 1,191.21 1,101.15 498.55:1 178.52 1017-804-58-0000 YU, EDDY & YU, JACK 16625 CAROB AVE 152,397.00 353,154.00 505,551.00 1,191.21 1,101.15 424.4:1 178.52 1017-804-59-0000 SYLVIA, HENRY & RENEE LIVING TR 07/2 16633 CAROB AVE 206,000.00 383,000.00 589,000.00 1,191.21 1,101.15 494.46:1 178.52 1017-804-60-0000 DAVISON, BRIAN GREGORY & ZHAO-DAVISON, LIN 16641 CAROB AVE 157,570.00 374,409.00 531,979.00 1,191.21 1,101.15 446.59:1 178.52 1017-804-61-0000 GONZALEZ, JERRY 16649 CAROB AVE 206,000.00 383,000.00 589,000.00 1,191.21 1,101.15 494.46:1 178.52 1017-804-62-0000 DE SANTIAGO, MARIO 16657 CAROB AVE 200,000.00 370,000.00 570,000.00 1,191.21 1,101.15 478.51:1 178.52 1017-804-63-0000 PARKER, J DENNIS & GAIL N REV TR 5/4 16659 CAROB AVE 190,083.00 353,014.00 543,097.00 1,191.21 1,101.15 455.92:1 178.52 1017-804-64-0000 KWAK FAMILY TRUST 8/3/06 16673 CAROB AVE 210,679.00 391,260.00 601,939.00 1,191.21 1,101.15 505.32:1 178.52 1017-816-06-0000 HSIEH, JASON J 5197 MORNING GLORY CT 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-07-0000 HUNG, CHRISTINE J & TAN, DAVID H 5189 MORNING GLORY CT 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-08-0000 KIM, CHRIS K H & KIM, YOONIE A 5197 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-09-0000 KIM, PAUL H 5185 HIGHVIEW ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-10-0000 HAN FAMILY TRUST 7/18/08 5173 HIGHVIEW ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-11-0000 AHUJA, JOHANNA S L 5161 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-12-0000 DE LEON, CARL J JR & DE LEON, SHELLEY D 5149 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-13-0000 ROJO, RAOUL E JR 5152 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-14-0000 WIDJAJA, HENGKI & GOSAL, EVY 5164 HIGHVIEW ST 287,061.00 350,401.00 637,462.00 640.86 592.41 994.7:1 96.04 1017-816-15-0000 JONES, JOSEPH W & JONES, TAMMI A 5176 HIGHVIEW ST 254,000.00 471,000.00 725,000.00 640.86 592.41 1131.29:1 96.04 1017-816-16-0000 DUA, AMRIK SINGH 5169 MORNING GLORY CT 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-17-0000 SMITH, FRANK MICHAEL & SMITH, CATHLEEN MARIE 5161 MORNING GLORY CT 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-18-0000 MACH, DAVID & MACH, JEANNIE 5153 MORNING GLORY CT 281,432.00 345,695.00 627,127.00 640.86 592.41 978.57:1 96.04 1017-816-19-0000 DU, YUCUN & HUANG, SHAN 5145 MORNING GLORY CT 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-20-0000 CHIANG, JOHN & LANDY 2009 FAMILY TRU 5137 MORNING GLORY CT 211,000.00 393,000.00 604,000.00 640.86 592.41 942.48:1 96.04 1017-816-21-0000 VU, SANG & NGUYEN, THO 5129 MORNING GLORY CT 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-816-22-0000 WU, MA-LI 5121 MORNING GLORY CT 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-23-0000 SHIOZAKI, RANDOLPH & SHIOZAKI, CHRISTINE 5113 MORNING GLORY CT 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-24-0000 HAN, SHIH-LIANG & HAN, HUEI-TSE YU 5105 MORNING GLORY CT 220,000.00 408,000.00 628,000.00 640.86 592.41 979.93:1 96.04 1017-816-25-0000 KIM, JAMES 5097 MORNING GLORY CT 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-26-0000 VALDELLON, GERALD L 16752 FERN LEAF ST 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-27-0000 LEE, WON S & LEE, JEE H 16744 FERN LEAF ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-28-0000 WONG 2007 FAM TR 16736 FERN LEAF ST 220,000.00 410,000.00 630,000.00 640.86 592.41 983.05:1 96.04 1017-816-29-0000 NACION, JOE NONI C & NACION, SHIRLEY L 16728 FERN LEAF ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-30-0000 LIU, PO SHING 16720 FERN LEAF ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-816-31-0000 HINOJOSA, ARTURO & HINOJOSA, NATALIA 16712 FERN LEAF ST 224,000.00 417,000.00 641,000.00 640.86 592.41 1000.22:1 96.04 1017-816-32-0000 WONG, JIM P & WONG, LILY Y 16715 FERN LEAF ST 221,000.00 411,000.00 632,000.00 640.86 592.41 986.17:1 96.04 1017-816-33-0000 CHUNG, MARIE M 16723 FERN LEAF ST 221,000.00 411,000.00 632,000.00 640.86 592.41 986.17:1 96.04 1017-816-34-0000 WANG, QIAN & LI, LI 16731 FERN LEAF ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-35-0000 KHUSHALANI, BHAGWAN & KHUSHALANI, HEERU A 5108 MORNING GLORY CT 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-36-0000 KING FAMILY TRUST (02-7-02) 5116 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 640.86 592.41 967.45:1 96.04 1017-816-37-0000 FONG LAW FAMILY TRUST 5124 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 640.86 592.41 967.45:1 96.04 1017-816-38-0000 KAWATA, DAVID E 5132 MORNING GLORY CT 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-39-0000 SUH, JUNG HUYB 16689 QUAIL HOLLOW WY 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-40-0000 SHERMAN, E H FAM TR 4-16-4 16681 QUAIL HOLLOW WY 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-41-0000 WALKER, DOROTHIA & WALKER, LARKIN 16678 QUAIL HOLLOW WY 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-42-0000 TITO, JOSE R & TITO, ANN G 16670 QUAIL HOLLOW WY 217,000.00 403,000.00 620,000.00 640.86 592.41 967.45:1 96.04 1017-816-43-0000 BOSWELL, JAMES M & BOSWELL, JULIE C 16662 QUAIL HOLLOW WY 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-44-0000 LEE, KRISTINE E 16654 QUAIL HOLLOW WY 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-45-0000 WYATT, MARK J & WYATT, MELVA S 16646 QUAIL HOLLOW WY 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-816-46-0000 APPAUH, DONYINA & CUDJOE-APPAUH, FELICIA 16651 DUSTIN WY 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-816-47-0000 CHUNG, WAIMAN MANDY & SHIU, CLEMENT YIUTUNG 16659 DUSTIN WY 224,000.00 415,000.00 639,000.00 640.86 592.41 997.1:1 96.04

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 7 of 27 D-8 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-816-48-0000 ARBOLEDA, DAVE & ARBOLEDA, RAQUEL 16667 DUSTIN WY 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-49-0000 VALDELLON, NERISSA T 16675 DUSTIN WY 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-50-0000 CHON, YOUNG K & CHUNG, CHONG HEE 16683 DUSTIN WY 230,000.00 425,000.00 655,000.00 640.86 592.41 1022.06:1 96.04 1017-816-51-0000 JACOBUS, LYSANA 16691 DUSTIN WY 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-52-0000 FELICIANO, CINDY 16699 DUSTIN WY 224,000.00 415,000.00 639,000.00 640.86 592.41 997.1:1 96.04 1017-816-53-0000 SINGH, GURPREET TRUST DATED 6-7-1999 16702 TOURMALINE WY 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-54-0000 CHO, MIN HO 16694 TOURMALINE ST 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-55-0000 LOYA FAMILY TRUST 3-15-2005 16686 TOURMALINE ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-56-0000 WU, PENN & HUANG, POCHIN JENNY 16678 TOURMALINE ST 212,234.00 394,149.00 606,383.00 640.86 592.41 946.2:1 96.04 1017-816-57-0000 WILLS, JONATHAN P & WILLS, NICOLE 16670 TOURMALINE ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-58-0000 BASSI, LISA & LEWIS, LONNIE 16673 TOURMALINE ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-59-0000 FERRER FAMILY TRUST (10/31/03) 16681 TOURMALINE ST 219,000.00 407,000.00 626,000.00 640.86 592.41 976.81:1 96.04 1017-816-60-0000 NICHOLAS, THOMAS G 16689 TOURMALINE ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-61-0000 CABRERA, SOLOMON C & CABRERA, MARIBEL G 16697 TOURMALINE ST 213,447.00 407,678.00 621,125.00 640.86 592.41 969.21:1 96.04 1017-816-62-0000 BENAVIDEZ, JANET & BENAVIDEZ, ERIK 16705 TOURMALINE ST 215,000.00 400,000.00 615,000.00 640.86 592.41 959.65:1 96.04 1017-816-63-0000 MANTENA, SUNIL 16744 SAGE CIR 211,000.00 393,000.00 604,000.00 640.86 592.41 942.48:1 96.04 1017-816-64-0000 CHANG, FRANK Y K 16736 SAGE CIR 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-816-65-0000 LIMEN, ESTRELITA A 16728 SAGE CIR 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-816-66-0000 LARSON, BRIAN R & INES, DEARLY A 16720 SAGE CIR 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-816-67-0000 GOVIND PROPERTIES LLC 16712 SAGE CIR 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-68-0000 WOO-SAM, JEREMY M & WOO-SAM, SHERI 16713 SAGE CIR 228,000.00 422,000.00 650,000.00 640.86 592.41 1014.26:1 96.04 1017-816-69-0000 CISNEROS, MARIA S 16721 SAGE CIR 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-816-70-0000 RESTER FAMILY TRUST (7/15/03) 16729 SAGE CIR 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-816-71-0000 KOTHARI, JITESH & KOTHARI, SEEMA 16737 SAGE CIR 255,000.00 459,900.00 714,900.00 640.86 592.41 1115.53:1 96.04 1017-816-72-0000 LI, KUANG YAU & LI, MIKKO 16745 SAGE CIR 214,000.00 396,000.00 610,000.00 640.86 592.41 951.85:1 96.04 1017-816-73-0000 PAK, JIM S 16753 SAGE CIR 222,000.00 412,000.00 634,000.00 640.86 592.41 989.3:1 96.04 1017-822-01-0000 CERDA, JIM & CERDA, ODETTE L 5378 BUCKEYE CT 204,000.00 379,000.00 583,000.00 1,191.21 1,101.15 489.42:1 178.52 1017-822-02-0000 RAWASHDEH, ZIAD 5386 BUCKEYE CT 171,740.00 400,727.00 572,467.00 1,191.21 1,101.15 480.58:1 178.52 1017-822-03-0000 CALIMQUIM, GLENN P & CALIMQUIM, PATRICIA G 5389 BUCKEYE CT 171,740.00 400,727.00 572,467.00 1,191.21 1,101.15 480.58:1 178.52 1017-822-04-0000 BOURGOUIN, GILBERT G & BOURGOUIN, JUDITH L 5385 BUCKEYE CT 168,704.00 396,905.00 565,609.00 1,191.21 1,101.15 474.82:1 178.52 1017-822-05-0000 DAI, CHARLES BING & ZHANG, YANPING 5381 BUCKEYE CT 183,889.00 433,206.00 617,095.00 1,191.21 1,101.15 518.04:1 178.52 1017-822-06-0000 LIEVANOS, DAVID G & LIEVANOS, GINA 5377 BUCKEYE CT 160,606.00 374,748.00 535,354.00 1,191.21 1,101.15 449.42:1 178.52 1017-822-07-0000 GAMM, ERIK & GAMM, VALARIE 5369 BUCKEYE CT 211,000.00 393,000.00 604,000.00 1,191.21 1,101.15 507.05:1 178.52 1017-822-08-0000 SALLOUM, SALAM N & MATLOUB, HANA S 5370 BUTTONWOOD CT 221,000.00 410,000.00 631,000.00 1,191.21 1,101.15 529.71:1 178.52 1017-822-09-0000 CRAIG, JOSHUA J & CRAIG, MARIVEL G 5378 BUTTONWOOD CT 203,317.00 377,589.00 580,906.00 1,191.21 1,101.15 487.66:1 178.52 1017-822-10-0000 NEHMENS, NEIL & NEHMENS, AMY 5386 BUTTONWOOD CT 243,000.00 450,000.00 693,000.00 1,191.21 1,101.15 581.76:1 178.52 1017-822-11-0000 KHAIRA, SHAMSHER S & KHAIRA, BALJINDER K 5387 BUTTONWOOD CT 207,805.00 385,922.00 593,727.00 1,191.21 1,101.15 498.42:1 178.52 1017-822-12-0000 ZHOU, BEN 5383 BUTTONWOOD CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-822-13-0000 SINGH, BALBIR 5379 BUTTONWOOD CT 175,115.00 408,603.00 583,718.00 1,191.21 1,101.15 490.02:1 178.52 1017-822-14-0000 SHOCKEY, VERONICA L & SHOCKEY, TIMOTHY S 5371 BUTTONWOOD CT 179,163.00 418,049.00 597,212.00 1,191.21 1,101.15 501.35:1 178.52 1017-822-15-0000 WOODS, KING R & WOODS, MONIKA M 5386 POMEGRANATE CT 181,472.00 360,834.00 542,306.00 1,191.21 1,101.15 455.26:1 178.52 1017-822-16-0000 ANDERSON, JAMES 5394 POMEGRANATE CT 195,168.00 362,457.00 557,625.00 1,191.21 1,101.15 468.12:1 178.52 1017-822-17-0000 LOPEZ-TIANA, JAIME T JR & LOPEZ-TIANA, ROBIN 5402 POMEGRANATE CT 219,000.00 406,000.00 625,000.00 1,191.21 1,101.15 524.68:1 178.52 1017-822-18-0000 HSIEH, ANDREW & CHEN, LISA 5406 POMEGRANATE CT 204,262.00 417,986.00 622,248.00 1,191.21 1,101.15 522.37:1 178.52 1017-822-19-0000 REED, MICHAEL W & REED, MARINA Y 5407 POMEGRANATE CT 208,592.00 427,336.00 635,928.00 1,191.21 1,101.15 533.85:1 178.52 1017-822-20-0000 LEE, KONG SEU & SOON, YOKE-POH 5403 POMEGRANATE CT 185,367.00 344,253.00 529,620.00 1,191.21 1,101.15 444.61:1 178.52 1017-822-21-0000 MANDAP, STEPHEN & SHINN-MANDAP, FANNY 5395 POMEGRANATE CT 192,100.00 356,757.00 548,857.00 1,191.21 1,101.15 460.76:1 178.52 1017-822-22-0000 LANDHERR INTER VIVOS TRUST 7/29/06 16764 CAROB AVE 138,010.00 421,650.00 559,660.00 1,191.21 1,101.15 469.82:1 178.52 1017-822-23-0000 MOLINA, CELITO C & MOLINA, MARICRIS G 16754 CAROB AVE 200,000.00 372,000.00 572,000.00 1,191.21 1,101.15 480.18:1 178.52 1017-822-24-0000 KIM, KENNY K & NGUYEN, MARIE T 16744 CAROB AVE 206,933.00 384,304.00 591,237.00 1,191.21 1,101.15 496.33:1 178.52 1017-822-25-0000 BELKNAP, MICHAEL & BELKNAP, ANDREA 16734 CAROB AVE 204,000.00 379,000.00 583,000.00 1,191.21 1,101.15 489.42:1 178.52 1017-822-26-0000 SATER FAMILY TRUST 03/20/07 16724 CAROB AVE 218,000.00 405,000.00 623,000.00 1,191.21 1,101.15 523:1 178.52 1017-822-27-0000 DYER, BRENT T & DYER, NATALIE 16714 CAROB AVE 169,990.00 315,696.00 485,686.00 1,191.21 1,101.15 407.72:1 178.52 1017-822-28-0000 CHANG, ELTON & TSE, HUNG 16704 CAROB AVE 179,712.00 333,749.00 513,461.00 1,191.21 1,101.15 431.04:1 178.52 1017-822-29-0000 POLITE, COBY J & POLITE, KIMBERLY E 16696 CAROB AVE 185,446.00 396,422.00 581,868.00 1,191.21 1,101.15 488.47:1 178.52 1017-822-30-0000 GONZALEZ, JUAN M & ANAYA-GONZALEZ, DEBRA 16688 CAROB AVE 181,621.00 387,195.00 568,816.00 1,191.21 1,101.15 477.51:1 178.52 1017-822-31-0000 MERCADEFE, ANTHONY 16680 CAROB AVE 185,572.00 344,633.00 530,205.00 1,191.21 1,101.15 445.1:1 178.52 1017-822-32-0000 STEWART, DENISE R 16672 CAROB AVE 169,990.00 355,696.00 525,686.00 1,191.21 1,101.15 441.3:1 178.52 1017-822-34-0000 WOO, HERBERT YUN & LIE, VINA 16689 CAROB AVE 203,223.00 377,413.00 580,636.00 1,191.21 1,101.15 487.43:1 178.52 1017-822-35-0000 LIE, HENRY & LIE, JOYCE 16697 CAROB AVE 196,266.00 364,496.00 560,762.00 1,191.21 1,101.15 470.75:1 178.52 1017-822-36-0000 EINSPAHR, HARLEY R & EINSPAHR, PAMELA L 16705 CAROB AVE 210,000.00 390,000.00 600,000.00 1,191.21 1,101.15 503.69:1 178.52 1017-822-37-0000 LEE, DARRIN G & CONETTA-LEE, LISA 16713 CAROB AVE 169,885.00 416,890.00 586,775.00 1,191.21 1,101.15 492.59:1 178.52 1017-822-38-0000 MILLER, JAMES D & MILLER, TRACEY L 16721 CAROB AVE 168,853.00 393,989.00 562,842.00 1,191.21 1,101.15 472.5:1 178.52 1017-822-39-0000 GONZALEZ, LEONARDO & GONZALEZ, MARIA E 16729 CAROB AVE 185,079.00 431,850.00 616,929.00 1,191.21 1,101.15 517.9:1 178.52 1017-822-40-0000 BRENDLINGER, JOHN R & BRENDLINGER, JACQUELINE K 16737 CAROB AVE 212,000.00 395,000.00 607,000.00 1,191.21 1,101.15 509.57:1 178.52 1017-822-41-0000 PARAYNO, JULIUS T & PARAYNO, NELLY A 16745 CAROB AVE 208,000.00 387,000.00 595,000.00 1,191.21 1,101.15 499.49:1 178.52 1017-822-42-0000 TERRA, RONALD L & TERRA, DEBORAH L 16753 CAROB AVE 206,000.00 384,000.00 590,000.00 1,191.21 1,101.15 495.29:1 178.52 1017-822-43-0000 CLARK, IDRIS & CLARK, JOY 16761 CAROB AVE 208,000.00 387,000.00 595,000.00 1,191.21 1,101.15 499.49:1 178.52 1017-822-54-0000 PRENDERGAST, JOSEPH M & PRENDERGAST, JULIA A 16670 SAGEBRUSH ST 179,503.00 352,018.00 531,521.00 1,191.21 1,101.15 446.2:1 178.52 1017-822-55-0000 VAUGHN, MICHAEL D/VALINDA A REV TRUS 16678 SAGEBRUSH ST 184,028.00 341,766.00 525,794.00 1,191.21 1,101.15 441.39:1 178.52 1017-822-56-0000 DUFFY, ROBERT C & DUFFY, SABRINA C 16686 SAGEBRUSH ST 165,132.00 306,675.00 471,807.00 1,191.21 1,101.15 396.07:1 178.52 1017-822-57-0000 GATEB, RONALD S & GATEB, ARACELY E 16694 SAGEBRUSH ST 164,207.00 410,417.00 574,624.00 1,191.21 1,101.15 482.39:1 178.52 1017-822-58-0000 VILLARAMA, ARTHUR I & VILLARAMA, RHEA L 16702 SAGEBRUSH ST 160,567.00 298,196.00 458,763.00 1,191.21 1,101.15 385.12:1 178.52 1017-822-59-0000 ROLDAN, PEGGY 16710 SAGEBRUSH ST 159,778.00 296,733.00 456,511.00 1,191.21 1,101.15 383.23:1 178.52 1017-822-60-0000 GONZALES, ARTHUR & GONZALES, ANNA M 16718 SAGEBRUSH ST 155,404.00 288,608.00 444,012.00 1,191.21 1,101.15 372.74:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 8 of 27 D-9 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-822-61-0000 HSIAO, AMY 16726 SAGEBRUSH ST 167,849.00 311,721.00 479,570.00 1,191.21 1,101.15 402.59:1 178.52 1017-822-62-0000 JOHNSTONE, GEORGE S & JOHNSTONE, STEPHANIE L 16734 SAGEBRUSH ST 161,748.00 319,047.00 480,795.00 1,191.21 1,101.15 403.62:1 178.52 1017-822-63-0000 YANG, OLIVER 16742 SAGEBRUSH ST 212,000.00 394,000.00 606,000.00 1,191.21 1,101.15 508.73:1 178.52 1017-822-64-0000 FISHER, GAIL L REVOCABLE TRUST 16750 SAGEBRUSH ST 181,042.00 340,141.00 521,183.00 1,191.21 1,101.15 437.52:1 178.52 1017-822-65-0000 MC CANN, TIMOTHY E & MC CANN, KRISTIN L 16727 SAGEBRUSH ST 188,564.00 350,192.00 538,756.00 1,191.21 1,101.15 452.28:1 178.52 1017-822-66-0000 ANAYA REVOC TR 2006 16719 SAGEBRUSH ST 181,216.00 336,547.00 517,763.00 1,191.21 1,101.15 434.65:1 178.52 1017-822-67-0000 WYATT, JAMES & WYATT, MARIE H 16711 SAGEBRUSH ST 190,691.00 372,800.00 563,491.00 1,191.21 1,101.15 473.04:1 178.52 1017-822-68-0000 BOULANGER, JOSEPH N & BOULANGER, KATHRYN A 16703 SAGEBRUSH ST 180,445.00 335,113.00 515,558.00 1,191.21 1,101.15 432.8:1 178.52 1017-822-69-0000 HERNANDEZ, DAVID & HERNANDEZ, BEATRIZ 16695 SAGEBRUSH ST 204,000.00 379,000.00 583,000.00 1,191.21 1,101.15 489.42:1 178.52 1017-822-70-0000 LINEBERGER, MAXWELL R & LINEBERGER, KIM 16687 SAGEBRUSH ST 159,707.00 373,911.00 533,618.00 1,191.21 1,101.15 447.96:1 178.52 1017-822-71-0000 FELICIANO, DELFIN M & FELICIANO, SUSAN D 16679 SAGEBRUSH ST 205,000.00 380,000.00 585,000.00 1,191.21 1,101.15 491.1:1 178.52 1017-822-72-0000 PARRISH, MICHAEL P & PARRISH, YUKIE L 16681 CAROB AVE 187,998.00 349,139.00 537,137.00 1,191.21 1,101.15 450.92:1 178.52 1017-823-03-0000 UNG, HENG & UNG, MARIA J 5397 PINE AVE 201,372.00 377,377.00 578,749.00 1,191.21 1,101.15 485.85:1 178.52 1017-823-04-0000 GASTELUM, STEVE K & GASTELUM, MARSELA 5389 PINE AVE 220,000.00 410,000.00 630,000.00 1,191.21 1,101.15 528.87:1 178.52 1017-823-05-0000 MATTHEWS, BENNIE L & MATTHEWS, HILDA A 5381 PINE AVE 184,435.00 342,522.00 526,957.00 1,191.21 1,101.15 442.37:1 178.52 1017-823-06-0000 LEVIN, RICHARD A & LEVIN, CYNTHIA 5373 PINE AVE 193,279.00 377,608.00 570,887.00 1,191.21 1,101.15 479.25:1 178.52 1017-823-07-0000 BOLANOS, ENRIQUE & BOLANOS, ASIA 5365 PINE AVE 177,888.00 348,579.00 526,467.00 1,191.21 1,101.15 441.96:1 178.52 1017-823-08-0000 MITRA, RAJ S & MITRA, MITALI C 5357 PINE AVE 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-823-09-0000 BORGOGNO, MATTHEW & BORGOGNO, KRISTA 5349 PINE AVE 221,000.00 410,000.00 631,000.00 1,191.21 1,101.15 529.71:1 178.52 1017-823-12-0000 MEHTA, TARUN & MEHTA, KIRTI 16694 PINE AVE 165,667.00 386,557.00 552,224.00 1,191.21 1,101.15 463.58:1 178.52 1017-835-01-0000 DUNCAN, JAIME A REV LIV TRUST 8/19/0 16660 QUAIL COUNTRY AVE 151,159.00 353,266.00 504,425.00 1,191.21 1,101.15 423.46:1 178.52 1017-835-02-0000 AUSTIN, MATTHEW E & AUSTIN, SHUNNA R 16668 QUAIL COUNTRY AVE 143,736.00 335,383.00 479,119.00 1,191.21 1,101.15 402.21:1 178.52 1017-835-03-0000 WIENS,STEPHEN P& AUDRY A JT LIV TR 1 16676 QUAIL COUNTRY AVE 138,662.00 323,543.00 462,205.00 1,191.21 1,101.15 388.01:1 178.52 1017-835-04-0000 POPE, DAVID B & LACEY-POPE, MAUREEN A 16684 QUAIL COUNTRY AVE 143,135.00 333,978.00 477,113.00 1,191.21 1,101.15 400.53:1 178.52 1017-835-05-0000 NGUYEN, DANIEL DUNG TIEN & DANG, THAO THI 16692 QUAIL COUNTRY AVE 160,791.00 396,745.00 557,536.00 1,191.21 1,101.15 468.04:1 178.52 1017-835-06-0000 VEATCH, IRVIN R 16700 QUAIL COUNTRY AVE 165,330.00 307,041.00 472,371.00 1,191.21 1,101.15 396.55:1 178.52 1017-835-07-0000 LANOT, CHRISTIAN & LANOT, SUSAN 16708 QUAIL COUNTRY AVE 152,316.00 294,865.00 447,181.00 1,191.21 1,101.15 375.4:1 178.52 1017-835-08-0000 HILTS, DOUGLAS A & HILTS, MICHELE K 16716 QUAIL COUNTRY AVE 146,605.00 360,735.00 507,340.00 1,191.21 1,101.15 425.9:1 178.52 1017-835-09-0000 COURTNEY, DANIEL 16685 QUAIL COUNTRY AVE 164,767.00 403,249.00 568,016.00 1,191.21 1,101.15 476.84:1 178.52 1017-835-10-0000 BROOKS, DAVID L & BROOKS, PATRICIA M 16677 QUAIL COUNTRY AVE 176,000.00 328,000.00 504,000.00 1,191.21 1,101.15 423.1:1 178.52 1017-835-11-0000 JEEVANANDAM REVOCABLE TR 12/3/03 16669 QUAIL COUNTRY AVE 145,423.00 339,321.00 484,744.00 1,191.21 1,101.15 406.93:1 178.52 1017-835-12-0000 MULLAN, KELLY TRUST 1-10-01 16661 QUAIL COUNTRY AVE 144,918.00 338,139.00 483,057.00 1,191.21 1,101.15 405.52:1 178.52 1017-835-13-0000 GRAY, MATTHEW & GRAY, ALLISON 16653 QUAIL COUNTRY AVE 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-14-0000 LI, HON & LO, CISSY C W 16645 QUAIL COUNTRY AVE 185,000.00 343,000.00 528,000.00 1,191.21 1,101.15 443.25:1 178.52 1017-835-15-0000 NG, YING & NG, JANICE 16637 QUAIL COUNTRY AVE 151,327.00 372,143.00 523,470.00 1,191.21 1,101.15 439.44:1 178.52 1017-835-16-0000 RICHARD, PAUL JR & RICHARD, MARIFE 16629 QUAIL COUNTRY AVE 154,871.00 361,365.00 516,236.00 1,191.21 1,101.15 433.37:1 178.52 1017-835-17-0000 KLAPP, CLAUDE D & KLAPP, MARY P 16621 QUAIL COUNTRY AVE 144,430.00 337,004.00 481,434.00 1,191.21 1,101.15 404.16:1 178.52 1017-835-18-0000 ALTAMIRANO, FRANCISCO J & ALTAMIRANO, SHELLEY D 16613 QUAIL COUNTRY AVE 196,000.00 364,000.00 560,000.00 1,191.21 1,101.15 470.11:1 178.52 1017-835-19-0000 MUNOZ, RONNIE & MUNOZ-LOMELI, KATHY 16588 CHINA BERRY CT 159,594.00 392,514.00 552,108.00 1,191.21 1,101.15 463.49:1 178.52 1017-835-20-0000 CORRALL, RUBEN MICHAEL III & CORRALL, STEPHANIE MICHELLE 16596 CHINA BERRY CT 154,645.00 393,500.00 548,145.00 1,191.21 1,101.15 460.16:1 178.52 1017-835-21-0000 JOSE, ARMAN & JOSE, THERESA 16604 CHINA BERRY CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-22-0000 WANG FAMILY TRUST 8-8-04 16612 CHINA BERRY CT 151,945.00 282,186.00 434,131.00 1,191.21 1,101.15 364.45:1 178.52 1017-835-23-0000 GONZALES, KEITH 16620 CHINA BERRY CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-24-0000 SHI, XIN GUAN 16628 CHINA BERRY CT 185,406.00 344,324.00 529,730.00 1,191.21 1,101.15 444.7:1 178.52 1017-835-25-0000 ROCHLANI, DAISY 16636 CHINA BERRY CT 188,556.00 350,174.00 538,730.00 1,191.21 1,101.15 452.25:1 178.52 1017-835-26-0000 O'HARA, EDWIN V II & O'HARA, SHAWN D 16644 CHINA BERRY CT 166,314.00 308,869.00 475,183.00 1,191.21 1,101.15 398.91:1 178.52 1017-835-27-0000 LUEVANO, EDUARDO & LUEVANO, MARIA S 16652 CHINA BERRY CT 187,000.00 347,000.00 534,000.00 1,191.21 1,101.15 448.28:1 178.52 1017-835-28-0000 NATIVIDAD, YOLANDA 16660 CHINA BERRY CT 193,000.00 359,000.00 552,000.00 1,191.21 1,101.15 463.39:1 178.52 1017-835-29-0000 ARRIOLA, ANTONIO D JR & ARRIOLA, ANTONIO S 5569 YEW LN 166,270.00 408,093.00 574,363.00 1,191.21 1,101.15 482.17:1 178.52 1017-835-30-0000 GONZALEZ, JORGE & GONZALEZ, ANGELICA 5581 YEW LN 166,198.00 387,793.00 553,991.00 1,191.21 1,101.15 465.07:1 178.52 1017-835-31-0000 JUAREZ, MAURICIO E & JUAREZ, ANTONIETA 5585 YEW LN 142,836.00 333,264.00 476,100.00 1,191.21 1,101.15 399.68:1 178.52 1017-835-32-0000 MOUSSA, HENRY S & MOUSSA, ERICA J G 16673 CHINA BERRY CT 154,083.00 362,016.00 516,099.00 1,191.21 1,101.15 433.26:1 178.52 1017-835-33-0000 STEWART, NISAN 16665 CHINA BERRY CT 179,000.00 332,000.00 511,000.00 1,191.21 1,101.15 428.98:1 178.52 1017-835-34-0000 PARAYNO, RAMON T 16657 CHINA BERRY CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-35-0000 ALGHSAWNEH, ZEID A & RAWASHDEH, RAZAN 16649 CHINA BERRY CT 141,711.00 355,404.00 497,115.00 1,191.21 1,101.15 417.32:1 178.52 1017-835-36-0000 HSU, MING CHIH 16641 CHINA BERRY CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-37-0000 SHAH, SUNIL & SHAH, URVI 16633 CHINA BERRY CT 188,000.00 349,000.00 537,000.00 1,191.21 1,101.15 450.8:1 178.52 1017-835-38-0000 YU, LIANG J & YU, LIANG JUNG 16625 CHINA BERRY CT 177,533.00 329,704.00 507,237.00 1,191.21 1,101.15 425.82:1 178.52 1017-835-39-0000 KUBA, CYNTHIA M 16617 CHINA BERRY CT 201,000.00 374,000.00 575,000.00 1,191.21 1,101.15 482.7:1 178.52 1017-835-40-0000 ARSUA, POL G & ARSUA, MARILOU E 16609 CHINA BERRY CT 194,000.00 360,000.00 554,000.00 1,191.21 1,101.15 465.07:1 178.52 1017-835-41-0000 ZHANG, HUIZHI 16601 CHINA BERRY CT 171,000.00 317,000.00 488,000.00 1,191.21 1,101.15 409.67:1 178.52 1017-835-42-0000 PATEL, KANU & HEMLATA TR 1-23-06 16593 CHINA BERRY CT 196,000.00 364,000.00 560,000.00 1,191.21 1,101.15 470.11:1 178.52 1017-835-43-0000 AHUJA, HARPREET & DUAN, JOY 16585 CHINA BERRY CT 203,000.00 377,000.00 580,000.00 1,191.21 1,101.15 486.9:1 178.52 1017-843-01-0000 SEKHON, GURMIT S & SEKHON, PREMJIT 5436 PINE AVE 225,780.00 446,780.00 672,560.00 1,191.21 1,101.15 564.6:1 178.52 1017-843-02-0000 HOLT, KENNETH & HOLT, KATHY 5444 PINE AVE 194,733.00 382,656.00 577,389.00 1,191.21 1,101.15 484.71:1 178.52 1017-843-03-0000 NGO, DANGVY & NGO, ROSALIE 16804 CAROB AVE 132,490.00 396,255.00 528,745.00 1,191.21 1,101.15 443.87:1 178.52 1017-843-04-0000 KIM, STEVE D & KIM, DIANE S 16794 CAROB AVE 141,322.00 422,708.00 564,030.00 1,191.21 1,101.15 473.49:1 178.52 1017-843-05-0000 ANDRADE, JESUS & ANDRADE, MICHELLE 16784 CAROB AVE 209,000.00 389,000.00 598,000.00 1,191.21 1,101.15 502.01:1 178.52 1017-843-06-0000 MC FAUL, JASON D 16774 CAROB AVE 210,000.00 391,000.00 601,000.00 1,191.21 1,101.15 504.53:1 178.52 1017-843-07-0000 SINDHA, SAJID & ASRAR, ATIQA 16769 CAROB AVE 190,440.00 353,675.00 544,115.00 1,191.21 1,101.15 456.78:1 178.52 1017-843-08-0000 KUO, STEVEN SUH-SHY AN & KUO, SALLY TZU-WEN WU 16777 CAROB AVE 191,282.00 401,436.00 592,718.00 1,191.21 1,101.15 497.58:1 178.52 1017-843-09-0000 WEXLER, MASON H & WEXLER, MICHELE E 16785 CAROB AVE 204,807.00 380,356.00 585,163.00 1,191.21 1,101.15 491.23:1 178.52 1017-843-10-0000 PARK, SANG SUK 16793 CAROB AVE 204,807.00 380,356.00 585,163.00 1,191.21 1,101.15 491.23:1 178.52 1017-843-11-0000 LALCHAND, ANIL & LALCHAND, MENKA A 16801 CAROB AVE 176,559.00 327,896.00 504,455.00 1,191.21 1,101.15 423.48:1 178.52 1017-843-12-0000 ZHONG, SIMIN & SHEN, JIAN 16809 CAROB AVE 185,486.00 344,473.00 529,959.00 1,191.21 1,101.15 444.89:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 9 of 27 D-10 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-843-13-0000 KIM, MICHAEL D & KIM, MYOUNG S 5476 PINE AVE 169,176.00 394,746.00 563,922.00 1,191.21 1,101.15 473.4:1 178.52 1017-843-14-0000 DOMINGUEZ, CHRISTOPHER 5484 PINE AVE 221,000.00 410,000.00 631,000.00 1,191.21 1,101.15 529.71:1 178.52 1017-843-15-0000 KEEBAUGH, SHIRLEY A 5496 PINE AVE 161,853.00 398,477.00 560,330.00 1,191.21 1,101.15 470.39:1 178.52 1017-843-16-0000 FLORIS, HENRI J & FLORIS, DALILA 5504 PINE AVE 165,634.00 431,820.00 597,454.00 1,191.21 1,101.15 501.55:1 178.52 1017-843-17-0000 WOOLDRIDGE, JOHN A & WOOLDRIDGE, BRITTANY F 5512 PINE AVE 214,000.00 396,000.00 610,000.00 1,191.21 1,101.15 512.08:1 178.52 1017-843-18-0000 TRAN, KIM THI & NGUYEN, VANCE THE 5517 PINE AVE 167,579.00 391,021.00 558,600.00 1,191.21 1,101.15 468.93:1 178.52 1017-843-19-0000 MORENO, MARIA M 5509 PINE AVE 154,500.00 386,476.00 540,976.00 1,191.21 1,101.15 454.14:1 178.52 1017-843-20-0000 HSIAO, PO W 5501 PINE AVE 161,614.00 377,099.00 538,713.00 1,191.21 1,101.15 452.24:1 178.52 1017-843-21-0000 GUERRERO, MARTIN & GUERRERO, SYLVIA 5493 PINE AVE 172,078.00 445,512.00 617,590.00 1,191.21 1,101.15 518.46:1 178.52 1017-843-22-0000 TING, DAVID & TING, CHINGHUA 5485 PINE AVE 149,585.00 349,668.00 499,253.00 1,191.21 1,101.15 419.11:1 178.52 1017-843-23-0000 ROE, STEVEN G 5477 PINE AVE 173,203.00 405,743.00 578,946.00 1,191.21 1,101.15 486.02:1 178.52 1017-843-24-0000 LADIONG, DORIS B 5469 PINE AVE 166,455.00 411,970.00 578,425.00 1,191.21 1,101.15 485.58:1 178.52 1017-843-25-0000 HUANG, YA-CHUN & HUANG, MIN-CHOU 5461 PINE AVE 151,833.00 354,166.00 505,999.00 1,191.21 1,101.15 424.78:1 178.52 1017-843-26-0000 YANG, STEPHEN W S & YANG, MARIBEL 5453 PINE AVE 221,000.00 410,000.00 631,000.00 1,191.21 1,101.15 529.71:1 178.52 1017-844-01-0000 KUHNERT FAMILY TRUST DTD 12/28/98 5445 PINE AVE 181,468.00 340,387.00 521,855.00 1,191.21 1,101.15 438.09:1 178.52 1017-844-02-0000 LU, KEVIN QUOC & TRAN, TAMMY MINH 5437 PINE AVE 190,568.00 353,910.00 544,478.00 1,191.21 1,101.15 457.08:1 178.52 1017-844-03-0000 GARCELLI, PAUL & PIRRELLI, SANDRA K 5429 PINE AVE 254,052.00 398,184.00 652,236.00 1,191.21 1,101.15 547.54:1 178.52 1017-844-04-0000 HOANG, MARC 5421 PINE AVE 225,000.00 417,000.00 642,000.00 1,191.21 1,101.15 538.95:1 178.52 1017-844-05-0000 PATTERSON FAMILY TRUST 7-19-01 5413 PINE AVE 183,123.00 342,495.00 525,618.00 1,191.21 1,101.15 441.25:1 178.52 1017-844-06-0000 LONTOC, CIPRIANO B 5405 PINE AVE 224,000.00 417,000.00 641,000.00 1,191.21 1,101.15 538.11:1 178.52 1017-844-07-0000 PEREZ, RAMON C & ANG-PEREZ, MARY SALLY 16814 TAMARIND CT 214,318.00 398,018.00 612,336.00 1,191.21 1,101.15 514.05:1 178.52 1017-844-08-0000 LOWE, JAMES E & LOWE, GAIL A H 16822 TAMARIND CT 177,332.00 329,331.00 506,663.00 1,191.21 1,101.15 425.33:1 178.52 1017-844-09-0000 DOU, YAQI 16899 MORNING GLORY CT 241,000.00 448,000.00 689,000.00 1,191.21 1,101.15 578.4:1 178.52 1017-844-10-0000 MAU, JIEN YEU & MAO, CHIEN P 16891 MORNING GLORY CT 160,092.00 480,275.00 640,367.00 1,191.21 1,101.15 537.58:1 178.52 1017-844-11-0000 HAHN, JEFFREY T 16883 MORNING GLORY CT 232,000.00 430,000.00 662,000.00 1,191.21 1,101.15 555.74:1 178.52 1017-844-12-0000 LIMEN, EDWIN & LIMEN, SONIA 16875 MORNING GLORY CT 139,942.00 419,826.00 559,768.00 1,191.21 1,101.15 469.92:1 178.52 1017-844-13-0000 CRUZ REV LIVING TRUST 4-2-99 16838 TAMARIND CT 194,255.00 360,761.00 555,016.00 1,191.21 1,101.15 465.93:1 178.52 1017-844-14-0000 LESLIE, MICHAEL M & LESLIE, GRACIELA 16846 TAMARIND CT 138,010.00 374,174.00 512,184.00 1,191.21 1,101.15 429.97:1 178.52 1017-844-15-0000 ARANGO, OSVALDO & ARANGO, LISA 16854 TAMARIND CT 212,966.00 395,506.00 608,472.00 1,191.21 1,101.15 510.8:1 178.52 1017-844-16-0000 SHAREEF, TAHSEEN 16862 TAMARIND CT 195,493.00 363,060.00 558,553.00 1,191.21 1,101.15 468.9:1 178.52 1017-844-17-0000 LAURIN, BRIAN & LAURIN, JENNIFER 16870 TAMARIND CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-844-18-0000 CLUE, MARIA R & CLUE, JORGE C 5369 CAROB AVE 241,000.00 448,000.00 689,000.00 1,191.21 1,101.15 578.4:1 178.52 1017-844-19-0000 SAUNDERS, DENNIS 5377 CAROB AVE 143,200.00 429,708.00 572,908.00 1,191.21 1,101.15 480.95:1 178.52 1017-844-20-0000 KARNADI, ANATASIA MARINA 5385 CAROB AVE 224,000.00 416,000.00 640,000.00 1,191.21 1,101.15 537.27:1 178.52 1017-844-21-0000 VOSS, SANDRA LEE & MARTINEZ, ROBERT 16867 TAMARIND CT 212,617.00 416,832.00 629,449.00 1,191.21 1,101.15 528.41:1 178.52 1017-844-22-0000 LEE, YOUNG JIN & LEE, JENNIE 16859 TAMARIND CT 216,975.00 402,953.00 619,928.00 1,191.21 1,101.15 520.42:1 178.52 1017-844-23-0000 HAFFAR, BASSEL M 16851 TAMARIND CT 212,497.00 394,638.00 607,135.00 1,191.21 1,101.15 509.68:1 178.52 1017-844-24-0000 VELASQUEZ, ROSALINDA R & VELASQUEZ, CLARA R 16843 TAMARIND CT 217,519.00 403,968.00 621,487.00 1,191.21 1,101.15 521.73:1 178.52 1017-844-25-0000 KHAN, NASIMA 16835 TAMARIND CT 221,052.00 410,529.00 631,581.00 1,191.21 1,101.15 530.2:1 178.52 1017-844-26-0000 SIDHU, RAVINDERJIT S & SIDHU, MANBIR K 16827 TAMARIND CT 213,270.00 396,073.00 609,343.00 1,191.21 1,101.15 511.53:1 178.52 1017-844-27-0000 CRUZ, ALFREDO C & CRUZ, WRAYANNE 16819 TAMARIND CT 208,241.00 386,733.00 594,974.00 1,191.21 1,101.15 499.47:1 178.52 1017-844-28-0000 CHARLES, CARL D & CHARLES, ANGELA B 16811 TAMARIND CT 162,610.00 487,828.00 650,438.00 1,191.21 1,101.15 546.03:1 178.52 1017-844-29-0000 BENO FAM LIV TR 9-15-2000 16803 TAMARIND CT 225,000.00 417,000.00 642,000.00 1,191.21 1,101.15 538.95:1 178.52 1017-855-01-0000 BENAVIDES, JULIO & BENAVIDES, IRZA 5622 PINE AVE 189,000.00 351,000.00 540,000.00 1,191.21 1,101.15 453.32:1 178.52 1017-855-02-0000 WAY, HAROLD F & STEWART, MICHELLE C 5614 PINE AVE 197,000.00 367,000.00 564,000.00 1,191.21 1,101.15 473.47:1 178.52 1017-855-03-0000 HOWARTH, JEFFREY K & HOWARTH, STACY L 5506 PINE AVE 175,842.00 366,959.00 542,801.00 1,191.21 1,101.15 455.67:1 178.52 1017-855-04-0000 BELLO, FRANKLIN B 5552 PINE AVE 179,862.00 334,028.00 513,890.00 1,191.21 1,101.15 431.4:1 178.52 1017-855-05-0000 KUTSUNAI, ROY A & KUTSUNAI, MARIBETH 5544 PINE AVE 158,121.00 293,653.00 451,774.00 1,191.21 1,101.15 379.26:1 178.52 1017-855-06-0000 TING, BILLY & LEE, JOSEPHINE 5536 PINE AVE 156,286.00 364,671.00 520,957.00 1,191.21 1,101.15 437.33:1 178.52 1017-855-07-0000 SCOTT, JEFFREY F & SCOTT, REBECCA A 5528 PINE AVE 151,800.00 354,200.00 506,000.00 1,191.21 1,101.15 424.78:1 178.52 1017-855-08-0000 YOUNG, ERIC & YOUNG, CECILIA 5525 PINE AVE 166,679.00 413,209.00 579,888.00 1,191.21 1,101.15 486.81:1 178.52 1017-855-09-0000 AHMED, SALAHUDDIN & ZINNURAYEN, FAREHA 5533 PINE AVE 154,230.00 359,868.00 514,098.00 1,191.21 1,101.15 431.58:1 178.52 1017-855-10-0000 JONES, KEVIN L & JONES, KRICKIT 5549 PINE AVE 198,044.00 402,798.00 600,842.00 1,191.21 1,101.15 504.4:1 178.52 1017-855-11-0000 PETERSON, DAWN TERESA REV TR 6-10-09 & MARCHIONNI, REGINA CHRISTEL REV TR 5557 PINE AVE 173,000.00 320,000.00 493,000.00 1,191.21 1,101.15 413.86:1 178.52 1017-855-12-0000 GONZALEZ, JOSE DE JESUS & GONZALEZ, KRISTY L 5565 PINE AVE 170,415.00 341,880.00 512,295.00 1,191.21 1,101.15 430.06:1 178.52 1017-855-13-0000 FRANCISCO, NANCY 5573 PINE AVE 196,413.00 373,427.00 569,840.00 1,191.21 1,101.15 478.37:1 178.52 1017-855-14-0000 DE GUZMAN, HENRY A & ANDRADA, JOY G 5581 PINE AVE 187,156.00 377,885.00 565,041.00 1,191.21 1,101.15 474.34:1 178.52 1017-855-15-0000 OVIEDO, JESS A & OVIEDO, KIM L 5589 PINE AVE 174,330.00 323,756.00 498,086.00 1,191.21 1,101.15 418.13:1 178.52 1017-855-16-0000 KISS, TAMAS JR & KISS, LYDIA 5597 PINE AVE 160,071.00 404,945.00 565,016.00 1,191.21 1,101.15 474.32:1 178.52 1017-855-17-0000 INTARACHOTE, RITCHAI & INTARACHOTE, SUE 5605 PINE AVE 143,530.00 396,282.00 539,812.00 1,191.21 1,101.15 453.16:1 178.52 1017-855-18-0000 JORDAN, JACK S III & ARCOS, JOANNE MARIE 5613 PINE AVE 204,000.00 378,000.00 582,000.00 1,191.21 1,101.15 488.58:1 178.52 1017-855-19-0000 TANIOKA, ALAN & TANIOKA, JENNIFER E 5621 PINE AVE 161,141.00 299,261.00 460,402.00 1,191.21 1,101.15 386.5:1 178.52 1017-855-20-0000 CHEN, JYAN A & CHANG, PEI C 5629 PINE AVE 158,332.00 294,044.00 452,376.00 1,191.21 1,101.15 379.76:1 178.52 1017-855-21-0000 SOTO, JOSE R & SOTO, LILLIAN A 5637 PINE AVE 169,031.00 355,412.00 524,443.00 1,191.21 1,101.15 440.26:1 178.52 1017-855-22-0000 BURNS, ROBERT F & BURNS, DONNA L 5645 PINE AVE 152,364.00 354,706.00 507,070.00 1,191.21 1,101.15 425.68:1 178.52 1017-855-23-0000 TRAN, TONY & HINH, TANYA 5653 PINE AVE 149,934.00 278,450.00 428,384.00 1,191.21 1,101.15 359.62:1 178.52 1017-855-24-0000 PURDY, BRIAN & PURDY, ELEANOR 5661 PINE AVE 159,352.00 295,940.00 455,292.00 1,191.21 1,101.15 382.21:1 178.52 1017-855-25-0000 GENIE, ERNESTO & GENIE, MARIA J 16865 QUAIL COUNTRY AVE 223,000.00 413,000.00 636,000.00 1,191.21 1,101.15 533.91:1 178.52 1017-855-26-0000 USHER, CHARLENE L 16857 QUAIL COUNTRY AVE 212,000.00 393,000.00 605,000.00 1,191.21 1,101.15 507.89:1 178.52 1017-855-27-0000 GOVIND PROPERTIES LLC 16849 QUAIL COUNTRY AVE 212,000.00 394,000.00 606,000.00 1,191.21 1,101.15 508.73:1 178.52 1017-855-28-0000 REYES, LYDIA A & GARCIA, FELIPE D 16841 QUAIL COUNTRY AVE 224,000.00 417,000.00 641,000.00 1,191.21 1,101.15 538.11:1 178.52 1017-855-29-0000 CARLOS, LEONARD L & CARLOS, MARINELA P 16833 QUAIL COUNTRY AVE 208,000.00 385,000.00 593,000.00 1,191.21 1,101.15 497.81:1 178.52 1017-855-30-0000 ARREDONDO, ALEX J & ARREDONDO, MELANIA Y 16825 QUAIL COUNTRY AVE 196,000.00 365,000.00 561,000.00 1,191.21 1,101.15 470.95:1 178.52 1017-855-31-0000 BOYLE, ROGER M & BOYLE, DARLENE S 16817 QUAIL COUNTRY AVE 205,000.00 380,000.00 585,000.00 1,191.21 1,101.15 491.1:1 178.52 1017-855-32-0000 HUANG & HOU LIVING TR 9/2/07 16809 QUAIL COUNTRY AVE 208,000.00 385,000.00 593,000.00 1,191.21 1,101.15 497.81:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 10 of 27 D-11 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-855-33-0000 QUIAMBAO, ROMEO B & QUIAMBAO, MARIA C 16801 QUAIL COUNTRY AVE 194,000.00 361,000.00 555,000.00 1,191.21 1,101.15 465.91:1 178.52 1017-855-34-0000 VALENCIA, JOSE S & VALENCIA, VANESSA 16793 QUAIL COUNTRY AVE 180,000.00 335,000.00 515,000.00 1,191.21 1,101.15 432.33:1 178.52 1017-863-01-0000 GALVAN, RUBEN M & GALVAN, NORMA 16779 TAMARIND CT 241,000.00 448,000.00 689,000.00 1,191.21 1,101.15 578.4:1 178.52 1017-863-02-0000 DAVID, PETER DAX M & DAVID, ELLEN D 16771 TAMARIND CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-863-03-0000 ADACHI, RICHARD M & ADACHI, YOSHIMI A 16763 TAMARIND CT 160,066.00 480,193.00 640,259.00 1,191.21 1,101.15 537.49:1 178.52 1017-863-04-0000 PEACE REV LIV TR 10-28-04 16755 TAMARIND CT 234,000.00 436,000.00 670,000.00 1,191.21 1,101.15 562.45:1 178.52 1017-863-05-0000 BIZZARO, JAMES G & BIZZARO, LOLITA T 16747 TAMARIND CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-863-06-0000 POSNER, WAYNE D & OLGA L REV LIV TR 16750 TAMARIND CT 185,121.00 453,921.00 639,042.00 1,191.21 1,101.15 536.46:1 178.52 1017-863-07-0000 HARMS, JOHN D & HARMS, STEPHANIE 16758 TAMARIND CT 172,535.00 429,633.00 602,168.00 1,191.21 1,101.15 505.51:1 178.52 1017-863-08-0000 HARRINGTON, MICHAEL R & HARRINGTON, LAURAINE MARIE 16766 TAMARIND CT 160,610.00 406,870.00 567,480.00 1,191.21 1,101.15 476.39:1 178.52 1017-863-09-0000 YUKAWA, ROBERT H & YUKAWA, SOO 16774 TAMARIND CT 167,897.00 391,762.00 559,659.00 1,191.21 1,101.15 469.82:1 178.52 1017-863-10-0000 CARNAHAN, JOHN & ELIZABETH FAM TRST 16782 TAMARIND CT 241,000.00 448,000.00 689,000.00 1,191.21 1,101.15 578.4:1 178.52 1017-863-11-0000 GARLOW, JOAN J 16790 TAMARIND CT 165,579.00 457,408.00 622,987.00 1,191.21 1,101.15 522.99:1 178.52 1017-863-12-0000 DO, KIMLAN THI FAMILY TRUST 10-02 16819 MORNING GLORY CT 231,000.00 430,000.00 661,000.00 1,191.21 1,101.15 554.9:1 178.52 1017-863-13-0000 PAYAWAL, GARNET M 16811 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-863-14-0000 HASEROT, GREGORY R & HASEROT, DIANE J 16803 MORNING GLORY CT 224,000.00 417,000.00 641,000.00 1,191.21 1,101.15 538.11:1 178.52 1017-863-15-0000 STANGELAND, DENNIS G & STANGELAND, SANDRA L 16795 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-863-16-0000 BANUELOS, ERNESTO A & BANUELOS, LISA V 16795 TAMARIND CT 146,265.00 475,490.00 621,755.00 1,191.21 1,101.15 521.95:1 178.52 1017-874-01-0000 DELATORRE, MAURICIO & DELATORRE, YVETTE 16798 TAMARIND CT 184,127.00 446,856.00 630,983.00 595.60 550.57 1059.41:1 89.26 1017-874-02-0000 DELATORRE, MAURICIO & DELATORRE, YVETTE 16798 TAMARIND CT 1,149.00 0.00 1,149.00 595.60 550.57 1.93:1 89.26 1017-874-03-0000 CHANG, CHEN-CHIEH & CHANG, SUNNY 1,149.00 0.00 1,149.00 595.60 550.57 1.93:1 89.26 1017-874-04-0000 CHANG, CHEN-CHIEH & CHANG, SUNNY 16806 TAMARIND CT 164,255.00 399,777.00 564,032.00 595.60 550.57 947:1 89.26 1017-874-05-0000 NELSON, NELSON D & NELSON, VIVIAN G 0.00 0.00 0.00 595.60 550.57 0:1 89.26 1017-874-06-0000 NELSON, NELSON DEAN & NELSON, VIVIAN G 16867 MORNING GLORY CT 154,571.00 472,657.00 627,228.00 595.60 550.57 1053.1:1 89.26 1017-874-07-0000 YIN, PHILLIP 16859 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 595.60 550.57 1040.97:1 89.26 1017-874-08-0000 YIN, PHILLIP 0.00 0.00 0.00 595.60 550.57 0:1 89.26 1017-874-09-0000 WIHARYANTO, YUNTAKARI & HARMANI, SUSAN 16851 MORNING GLORY CT 219,878.00 408,345.00 628,223.00 1,191.21 1,101.15 527.38:1 178.52 1017-874-10-0000 SANDOVAL, ARTURO & SANDOVAL, ARTURO SR 16843 MORNING GLORY CT 119,468.00 528,075.00 647,543.00 1,191.21 1,101.15 543.6:1 178.52 1017-874-11-0000 LONG, DAVID S 16835 MORNING GLORY CT 225,000.00 419,000.00 644,000.00 1,191.21 1,101.15 540.63:1 178.52 1017-874-12-0000 TRAN, JOHN & DUONG, LINH LIV TR 5/9/ 16827 MORNING GLORY CT 241,000.00 448,000.00 689,000.00 1,191.21 1,101.15 578.4:1 178.52 1017-874-13-0000 SPORRER, GREGG J & SPORRER, PAMELA G 16816 MORNING GLORY CT 240,000.00 446,000.00 686,000.00 1,191.21 1,101.15 575.89:1 178.52 1017-874-14-0000 THOMPSON, BRAD & THOMPSON, WENDY 16824 MORNING GLORY CT 165,612.00 416,876.00 582,488.00 1,191.21 1,101.15 488.99:1 178.52 1017-874-15-0000 WOODSON, FRANK & WOODSON, LISA L 16832 MORNING GLORY CT 223,000.00 415,000.00 638,000.00 1,191.21 1,101.15 535.59:1 178.52 1017-874-16-0000 KRAEMER, KLAUS N REV TRUST 4-26-01 16840 MORNING GLORY CT 165,612.00 457,032.00 622,644.00 1,191.21 1,101.15 522.7:1 178.52 1017-874-17-0000 LIU, HUIDONG & WU, LING 16848 MORNING GLORY CT 217,000.00 403,000.00 620,000.00 1,191.21 1,101.15 520.48:1 178.52 1017-874-18-0000 YANG, SU CHONG 16856 MORNING GLORY CT 146,180.00 438,872.00 585,052.00 1,191.21 1,101.15 491.14:1 178.52 1017-874-19-0000 CHEN, HSUAN WEN TRUST 7/27/04 16864 MORNING GLORY CT 149,005.00 448,809.00 597,814.00 1,191.21 1,101.15 501.85:1 178.52 1017-874-20-0000 JORGE, MANUEL & MEDINA, MARTHA A 16872 MORNING GLORY CT 149,051.00 446,049.00 595,100.00 1,191.21 1,101.15 499.58:1 178.52 1017-874-21-0000 SALZAR, ABEL 16880 MORNING GLORY CT 157,884.00 474,754.00 632,638.00 1,191.21 1,101.15 531.09:1 178.52 1017-882-01-0000 CORBIN, CLIFFORD & CORBIN, TAMARA 5137 HIGHVIEW ST 228,000.00 423,000.00 651,000.00 640.86 592.41 1015.82:1 96.04 1017-882-02-0000 PATEL, UPENDRA 5125 HIGHVIEW ST 228,000.00 424,000.00 652,000.00 640.86 592.41 1017.38:1 96.04 1017-882-03-0000 BAE, YOUNG S 5113 HIGHVIEW ST 238,000.00 442,000.00 680,000.00 640.86 592.41 1061.07:1 96.04 1017-882-04-0000 WANG, YING-CHIN & WANG, CONNIE SOOK-CHEE 16817 OPAL DR 287,061.00 363,135.00 650,196.00 640.86 592.41 1014.57:1 96.04 1017-882-05-0000 TAK, JOSEPH & TAK, YOUNG CHAE 16825 OPAL DR 287,061.00 327,329.00 614,390.00 640.86 592.41 958.7:1 96.04 1017-882-06-0000 SENAPATI, PRAMOD 16833 OPAL DR 212,000.00 394,000.00 606,000.00 640.86 592.41 945.6:1 96.04 1017-882-07-0000 BIEDERMANN, JOHN & BIEDERMANN, SANDY 16841 OPAL DR 235,000.00 440,000.00 675,000.00 640.86 592.41 1053.27:1 96.04 1017-882-08-0000 KUNG, CHIU PAT ERIC & WEI, TZU YUG 16845 OPAL DR 228,000.00 424,000.00 652,000.00 640.86 592.41 1017.38:1 96.04 1017-882-09-0000 KRAEMER, KLAUS N REV TRUST 4-26-2001 16849 OPAL DR 238,000.00 442,000.00 680,000.00 640.86 592.41 1061.07:1 96.04 1017-882-12-0000 GUEVARA, LORENZO B 5068 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-882-13-0000 PERRY, ALPHONSO E & PERRY, MICHELLE L 5080 HIGHVIEW ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-882-14-0000 ATLAN, YVES & ATLAN, TIFFANY 5092 HIGHVIEW ST 236,000.00 439,000.00 675,000.00 640.86 592.41 1053.27:1 96.04 1017-882-15-0000 VU, ANDY K & LIEN, LINH T 5102 HIGHVIEW ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-882-16-0000 CICCONE, LINDA M & CICCONE, THOMAS R 5116 HIGHVIEW ST 240,000.00 490,000.00 730,000.00 640.86 592.41 1139.09:1 96.04 1017-882-17-0000 NELSON, RICHARD G & NELSON, DEBBIE A 5128 HIGHVIEW ST 227,000.00 422,000.00 649,000.00 640.86 592.41 1012.7:1 96.04 1017-882-18-0000 PARIKH FAMILY TRUST 3/29/05 5140 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-882-21-0000 NEDEAU, GARY M & HENDERSON, KELLY E 5049 HIGHVIEW ST 239,000.00 443,000.00 682,000.00 640.86 592.41 1064.19:1 96.04 1017-882-24-0000 SANTI, BRADLEY D & SANTI, KARI K 5020 HIGHVIEW ST 231,000.00 428,000.00 659,000.00 640.86 592.41 1028.31:1 96.04 1017-882-25-0000 BARRY, BARBARA J L 5032 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-882-26-0000 WANG, HARRY S C 5044 HIGHVIEW ST 231,000.00 428,000.00 659,000.00 640.86 592.41 1028.31:1 96.04 1017-882-27-0000 UNGER, DALE D JR & UNGER, CHRISTINE M 5056 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-882-28-0000 MARQUEZ, HECTOR M JR & MARQUEZ, LILLIAN 5073 HIGHVIEW ST 227,000.00 422,000.00 649,000.00 640.86 592.41 1012.7:1 96.04 1017-882-29-0000 ROSSITTO, CATHY 5065 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-882-30-0000 DIZ FAMILY TRUST DTD 06/27/06 5057 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-882-31-0000 HSU, CHAO YU & HSU, GLORIA W 5039 HIGHVIEW ST 227,000.00 422,000.00 649,000.00 640.86 592.41 1012.7:1 96.04 1017-882-32-0000 FROST, BRUCE A & FROST, YVONNE 5033 HIGHVIEW ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-893-01-0000 BALTODANO, ALDO 4997 HIGHVIEW ST 224,000.00 416,000.00 640,000.00 640.86 592.41 998.66:1 96.04 1017-893-02-0000 LEVANZA, CATHERINE R 4989 HIGHVIEW ST 231,000.00 428,000.00 659,000.00 640.86 592.41 1028.31:1 96.04 1017-893-12-0000 WONGCHAROENSUK, SANONT & WONGCHAROENSUK, MARK 4888 HIGHVIEW ST 214,000.00 397,000.00 611,000.00 640.86 592.41 953.41:1 96.04 1017-893-13-0000 PATEL, RAKESH & PATEL, JAYSHRI 4896 HIGHVIEW ST 234,000.00 436,000.00 670,000.00 640.86 592.41 1045.47:1 96.04 1017-893-14-0000 CORTES, CONRAD & CORTES, JOSEPHINE 4904 HIGHVIEW ST 230,000.00 428,000.00 658,000.00 640.86 592.41 1026.75:1 96.04 1017-893-15-0000 INTHRAGAMHANG, PATTARIN 4912 HIGHVIEW ST 229,000.00 424,000.00 653,000.00 640.86 592.41 1018.94:1 96.04 1017-893-16-0000 CHENG, LING YING 4920 HIGHVIEW ST 235,000.00 435,000.00 670,000.00 640.86 592.41 1045.47:1 96.04 1017-893-17-0000 ESTRELLADO, MARIA E 4928 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-893-18-0000 TAN-CUIZON, JALLICA 4936 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-893-19-0000 BUTLER FAMILY TRUST 4944 HIGHVIEW ST 233,000.00 434,000.00 667,000.00 640.86 592.41 1040.79:1 96.04

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 11 of 27 D-12 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-893-20-0000 TAYLOR, SANDRA K 4952 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-893-21-0000 SCHULER, MATTHEW R III & SCHULER, NATHALIE A 4960 HIGHVIEW ST 243,000.00 452,000.00 695,000.00 640.86 592.41 1084.48:1 96.04 1017-893-22-0000 LENTERMAN, HENRI B 4968 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-893-23-0000 CHEN, KUAN JUEY & CHEN, JIUAN HUEY HWANG 4976 HIGHVIEW ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-893-24-0000 PATEL, VISHANT S & PATEL, DAKSHA V 4984 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-893-25-0000 MAMISAY, RONALD & MAMISAY, DEBORAH J 4992 HIGHVIEW ST 243,000.00 452,000.00 695,000.00 640.86 592.41 1084.48:1 96.04 1017-893-26-0000 ABI-YOUNES, LOUIS S 5000 HIGHVIEW ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-893-27-0000 KANG, JAE HYUN 5008 HIGHVIEW ST 225,000.00 419,000.00 644,000.00 640.86 592.41 1004.9:1 96.04 1017-893-29-0000 KARIM, ZAHID & KARIM, RAINA 4917 HIGHVIEW ST 231,000.00 428,000.00 659,000.00 640.86 592.41 1028.31:1 96.04 1017-893-30-0000 HOBBIE, DERRIC A 4965 HIGHVIEW ST 216,000.00 400,000.00 616,000.00 640.86 592.41 961.21:1 96.04 1017-893-31-0000 JUAREZ, FELIPE & JUAREZ, MARIA D 4957 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-893-32-0000 BECKER, ANTHONY D & BECKER, EMILY S 4949 HIGHVIEW ST 243,000.00 452,000.00 695,000.00 640.86 592.41 1084.48:1 96.04 1017-893-33-0000 TERRELL, WILLIAM E III & TERRELL, TIFFANY A 4941 HIGHVIEW ST 199,000.00 370,000.00 569,000.00 640.86 592.41 887.87:1 96.04 1017-893-34-0000 JONES, ANTONIO D & JONES, SOUAD 4933 HIGHVIEW ST 239,000.00 444,000.00 683,000.00 640.86 592.41 1065.76:1 96.04 1017-893-35-0000 KWON, TIMOTHY HYUK JOON & KWON, ELLEN SHIN JUNG 4925 HIGHVIEW ST 245,000.00 455,000.00 700,000.00 640.86 592.41 1092.28:1 96.04 1017-893-36-0000 CHANG, VINCENT & HUANG, PEARL 4981 HIGHVIEW ST 231,000.00 429,000.00 660,000.00 640.86 592.41 1029.87:1 96.04 1017-893-37-0000 FELDTZ, BRAD S & FELDTZ, GINA P 4973 HIGHVIEW ST 231,000.00 428,000.00 659,000.00 640.86 592.41 1028.31:1 96.04 1017-903-16-0000 CHINO HILLS LAND WEST LLC 16567 CASTELLI DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-903-17-0000 CHINO HILLS LAND WEST LLC 16583 CASTELLI DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-903-18-0000 CHINO HILLS LAND WEST LLC 16599 CASTELLI DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-02-0000 CHINO HILLS LAND WEST LLC VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-03-0000 CHINO HILLS LAND WEST LLC VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-04-0000 CHINO HILLS LAND WEST LLC VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-05-0000 CHINO HILLS LAND WEST LLC YELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-16-0000 CHINO HILLS LAND WEST LLC VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-17-0000 CHINO HILLS LAND WEST LLC 16583 VELLANO CLUB DR 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-18-0000 RAZAQ, MOHAMMAD & RAZAQ, ANJUM 16599 VELLANO CLUB DR 701,250.00 0.00 701,250.00 424.18 392.11 1653.19:1 63.56 1017-913-19-0000 CHINO HILLS LAND WEST LLC CELANO CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-21-0000 GARCIA, WALTER D & GARCIA, JOANN M CELANO CT 1,612,620.00 0.00 1,612,620.00 424.18 392.11 3801.74:1 63.56 1017-913-24-0000 CHINO HILLS LAND WEST LLC CELANO CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-913-25-0000 CHINO HILLS LAND WEST LLC CELANO CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-924-42-0000 CHINO HILLS LAND WEST LLC VENEZIA TER 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-942-04-0000 AU, RICHARD & AU, KAREN L 16244 PHIDIAS LN 105,312.00 231,628.00 336,940.00 1,795.22 1,659.49 187.69:1 269.04 1017-942-05-0000 HINCKLEY, JOHN J & HINCKLEY, JOANNE L 16252 PHIDIAS LN 130,008.00 305,485.00 435,493.00 1,795.22 1,659.49 242.58:1 269.04 1017-942-06-0000 YOUNGBERG, CLARENCE W III & ANNE C T 16260 PHIDIAS LN 130,731.00 242,786.00 373,517.00 1,795.22 1,659.49 208.06:1 269.04 1017-942-14-0000 TOVAR, SERGIO & TOVAR, ELIZABETH 16296 PHIDIAS LN 177,000.00 329,000.00 506,000.00 1,795.22 1,659.49 281.86:1 269.04 1017-942-15-0000 CHEN, HAIQING 16288 PHIDIAS LN 204,034.00 378,920.00 582,954.00 1,795.22 1,659.49 324.73:1 269.04 1017-942-16-0000 GUZMAN, JOANNE & GUZMAN, ANTHONY 16280 PHIDIAS LN 122,865.00 287,702.00 410,567.00 1,795.22 1,659.49 228.7:1 269.04 1017-942-31-0000 WATSON, SCOTT A & WATSON, DANA C 16302 PHIDIAS LN 145,597.00 270,396.00 415,993.00 1,795.22 1,659.49 231.72:1 269.04 1017-942-35-0000 ENGSTROM, THOR A & ENGSTROM, ROBIN L 16289 PHIDIAS LN 129,499.00 240,499.00 369,998.00 1,795.22 1,659.49 206.1:1 269.04 1017-942-36-0000 BANKS, WILLIE L III & BANKS, SHONTAI L 16281 PHIDIAS LN 137,416.00 255,198.00 392,614.00 1,795.22 1,659.49 218.7:1 269.04 1017-942-37-0000 CAO, TUNG T & TRAM, NHUNG T 16273 PHIDIAS LN 200,000.00 372,000.00 572,000.00 1,795.22 1,659.49 318.62:1 269.04 1017-942-38-0000 YANG, DEREK 16265 PHIDIAS LN 222,000.00 411,000.00 633,000.00 1,795.22 1,659.49 352.6:1 269.04 1017-942-39-0000 MATTHEWS, SCOTT P & MATTHEWS, STACY A 16257 PHIDIAS LN 105,312.00 289,737.00 395,049.00 1,795.22 1,659.49 220.06:1 269.04 1017-942-40-0000 NGUYEN, LONG H & MAI, HUONG T 16249 PHIDIAS LN 134,253.00 249,324.00 383,577.00 1,795.22 1,659.49 213.67:1 269.04 1017-942-41-0000 BURKS, JOHN & KOJAC, DEBBIE 16241 PHIDIAS LN 195,000.00 361,000.00 556,000.00 1,795.22 1,659.49 309.71:1 269.04 1017-942-42-0000 MANON, ROBERT & MANON, KRISTIN L 16233 PHIDIAS LN 105,312.00 333,445.00 438,757.00 1,795.22 1,659.49 244.4:1 269.04 1017-942-43-0000 SNAER, CURTIS J JR & SNAER, RENA J 16225 PHIDIAS LN 105,312.00 298,040.00 403,352.00 1,795.22 1,659.49 224.68:1 269.04 1017-942-44-0000 JENSEN, ILOFF LEONARD & JENSEN, MARIA L 16217 PHIDIAS LN 105,312.00 257,897.00 363,209.00 1,795.22 1,659.49 202.32:1 269.04 1017-942-45-0000 THE, PAUL & LYNETTE 2003 TRUST 4/21/ 16209 PHIDIAS LN 105,312.00 245,727.00 351,039.00 1,795.22 1,659.49 195.54:1 269.04 1017-952-51-0000 BELTRAN DEL RIO, MIGUEL A & BELTRAN DEL RIO, MIRIAM E 5243 RENOIR LN 93,612.00 411,008.00 504,620.00 1,795.22 1,659.49 281.09:1 269.04 1017-952-52-0000 CARR, ANTHONY R & CARR, HOLLY A 5251 RENOIR LN 93,612.00 263,221.00 356,833.00 1,795.22 1,659.49 198.77:1 269.04 1017-952-53-0000 LO, KEVIN C Y & LO, ANNA C 5259 RENOIR LN 93,612.00 310,026.00 403,638.00 1,795.22 1,659.49 224.84:1 269.04 1017-962-17-0000 LI, WEI & LI, JI SHENG 16267 DA VINCI DR 220,000.00 385,000.00 605,000.00 1,081.01 999.28 559.66:1 162.00 1017-962-18-0000 CARLOS, MARY H 16271 DA VINCI DR 119,568.00 222,052.00 341,620.00 1,081.01 999.28 316.02:1 162.00 1017-962-19-0000 GUZMAN, LUPE 16275 DA VINCI DR 206,000.00 382,000.00 588,000.00 1,081.01 999.28 543.94:1 162.00 1017-962-20-0000 CROSS, KENNETH R & CECILIA, Y KIM 16279 DA VINCI DR 165,330.00 307,041.00 472,371.00 1,081.01 999.28 436.97:1 162.00 1017-962-21-0000 LIN, PO-JU & LIN, CHANG F 16283 DA VINCI DR 117,012.00 229,287.00 346,299.00 1,081.01 999.28 320.35:1 162.00 1017-962-22-0000 REYES, ALFRED M & REYES, LORENA M 16287 DA VINCI DR 99,462.00 218,084.00 317,546.00 1,081.01 999.28 293.75:1 162.00 1017-962-23-0000 PRELI, CHRISTOPHER & PRELI, TERRY 16291 DA VINCI DR 137,662.00 352,426.00 490,088.00 1,081.01 999.28 453.36:1 162.00 1017-962-24-0000 LOZADA, RICARDO 16295 DA VINCI DR 114,718.00 284,504.00 399,222.00 1,081.01 999.28 369.3:1 162.00 1017-962-25-0000 SZE, CARY W & SZE, GLORIA KAM 16299 DA VINCI DR 131,927.00 319,036.00 450,963.00 1,081.01 999.28 417.17:1 162.00 1017-962-26-0000 BAZZAZ, AMMAR 16303 DA VINCI DR 137,662.00 327,523.00 465,185.00 1,081.01 999.28 430.32:1 162.00 1017-962-27-0000 THOMAS TRUST 10-8-90 16304 DA VINCI DR 137,662.00 332,684.00 470,346.00 1,081.01 999.28 435.1:1 162.00 1017-962-28-0000 CHOE, MYUNG AE 16300 DA VINCI DR 167,000.00 311,000.00 478,000.00 1,081.01 999.28 442.18:1 162.00 1017-962-29-0000 RAMOS, MANUEL JR 16296 DA VINCI DR 176,667.00 328,094.00 504,761.00 1,081.01 999.28 466.93:1 162.00 1017-962-30-0000 UTOMO, DANIEL W & MELVI, MARIA L 16292 DA VINCI DR 175,863.00 346,862.00 522,725.00 1,081.01 999.28 483.55:1 162.00 1017-962-31-0000 BAUER, ANTHONY & BAUER, LILIANA 16288 DA VINCI DR 196,743.00 408,465.00 605,208.00 1,081.01 999.28 559.85:1 162.00 1017-962-32-0000 PONG, JIMMY & TRAN, KANDYSE 5499 WHISTLER CT 142,739.00 285,984.00 428,723.00 1,081.01 999.28 396.59:1 162.00 1017-962-33-0000 CISNEROS-ANDREAS, SYLVIA & ANDREAS, STANLEY 5495 WHISTLER CT 185,281.00 344,095.00 529,376.00 1,081.01 999.28 489.7:1 162.00 1017-962-34-0000 SCHMIDT, RANDALL A & NGUYEN, KHANH NHUNG P 16272 DA VINCI DR 202,000.00 375,000.00 577,000.00 1,081.01 999.28 533.76:1 162.00 1017-962-35-0000 STANGELAND, DENNIS S & STANGELAND, VIRGINIA J 16268 DA VINCI DR 136,379.00 253,275.00 389,654.00 1,081.01 999.28 360.45:1 162.00 1017-962-36-0000 JORDAN FAMILY TRUST 4-29-04 16264 DA VINCI DR 122,865.00 233,968.00 356,833.00 1,081.01 999.28 330.09:1 162.00 1017-972-01-0000 DE LEON, MANUEL U & DE LEON, LIWAWAY P 5639 BEDROCK LN 140,533.00 260,985.00 401,518.00 1,191.20 1,101.14 337.07:1 178.52 1017-972-02-0000 SELZ, JANET 5631 BEDROCK LN 101,802.00 228,271.00 330,073.00 1,191.20 1,101.14 277.09:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 12 of 27 D-13 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-972-03-0000 FLORES, STEVEN 5623 BEDROCK LN 163,000.00 302,000.00 465,000.00 1,191.20 1,101.14 390.36:1 178.52 1017-972-04-0000 ESCARSEGA, ERNEST & ESCARSEGA, LAURA 16636 BERRYHEATH CT 96,653.00 179,500.00 276,153.00 1,191.20 1,101.14 231.83:1 178.52 1017-972-05-0000 BLACKMAN, SCOTT & BLACKMAN, LISA 16628 BERRYHEATH CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-06-0000 MEIER, LOREN L 16620 BERRYHEATH CT 105,312.00 210,612.00 315,924.00 1,191.20 1,101.14 265.21:1 178.52 1017-972-07-0000 ESPELETA, NAPIN U 16612 BERRYHEATH CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-08-0000 KIM, ARTHUR S & KIM, GINA H 16604 BERRYHEATH CT 105,312.00 207,523.00 312,835.00 1,191.20 1,101.14 262.62:1 178.52 1017-972-09-0000 URRUTIA, DENNIS M & URRUTIA, ERICA M 16596 BERRYHEATH CT 99,315.00 184,444.00 283,759.00 1,191.20 1,101.14 238.21:1 178.52 1017-972-10-0000 SAMSON, MARYLOU E 16588 BERRYHEATH CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-11-0000 MAYOR, MON & MAYOR, NOEMI 16589 BERRYHEATH CT 151,000.00 281,000.00 432,000.00 1,191.20 1,101.14 362.66:1 178.52 1017-972-12-0000 LAGURA, NOEL 16597 BERRYHEATH CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-13-0000 GARAY, RUDY & GARAY, LUZ M 16605 BERRYHEATH CT 105,312.00 205,716.00 311,028.00 1,191.20 1,101.14 261.1:1 178.52 1017-972-14-0000 ZIMMERMAN, ANDREW J & ZIMMERMAN, CHERYL K 16613 BERRYHEATH CT 99,558.00 205,456.00 305,014.00 1,191.20 1,101.14 256.06:1 178.52 1017-972-15-0000 GREGORY, SEAN & GREGORY, NIKKI 16621 BERRYHEATH CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-16-0000 VILES, RICHARD B & ROODE-VILES, DAWN M 16629 BERRYHEATH CT 126,000.00 234,000.00 360,000.00 1,191.20 1,101.14 302.22:1 178.52 1017-972-17-0000 CHOI, MARIA C 16624 LIVING ROCK CT 140,000.00 248,000.00 388,000.00 1,191.20 1,101.14 325.72:1 178.52 1017-972-18-0000 BABA, UMAR & BABA, ANABEL 16616 LIVING ROCK CT 105,312.00 198,609.00 303,921.00 1,191.20 1,101.14 255.14:1 178.52 1017-972-19-0000 ELMEZIAN, HASSAN M 16608 LIVING ROCK CT 86,004.00 164,674.00 250,678.00 1,191.20 1,101.14 210.44:1 178.52 1017-972-20-0000 AGUIRRE, ROY & AGUIRRE, MARIA ESTHER 16600 LIVING ROCK CT 100,339.00 186,344.00 286,683.00 1,191.20 1,101.14 240.67:1 178.52 1017-972-21-0000 HENARES, ARTURO & HENARES, FELICISIMA P 16592 LIVING ROCK CT 105,312.00 214,002.00 319,314.00 1,191.20 1,101.14 268.06:1 178.52 1017-972-22-0000 COLLINS, DONALD R 16588 LIVING ROCK CT 103,648.00 207,402.00 311,050.00 1,191.20 1,101.14 261.12:1 178.52 1017-972-23-0000 ZEISSIG, BORIS & ZEISSIG, ILIANA R 16583 LIVING ROCK CT 105,312.00 231,037.00 336,349.00 1,191.20 1,101.14 282.36:1 178.52 1017-972-24-0000 ESPARZA, LUIS F & ESPARZA, DITAS T 16587 LIVING ROCK CT 105,312.00 235,133.00 340,445.00 1,191.20 1,101.14 285.8:1 178.52 1017-972-25-0000 PEREZ, JOHN & PEREZ, BELEM 16595 LIVING ROCK CT 141,000.00 262,000.00 403,000.00 1,191.20 1,101.14 338.31:1 178.52 1017-972-26-0000 PARK, PAUL JUDONG & PARK, JOYCE JIHYE 16603 LIVING ROCK CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-27-0000 LEI FAM TR 7/16/05 16611 LIVING ROCK CT 105,312.00 208,272.00 313,584.00 1,191.20 1,101.14 263.25:1 178.52 1017-972-28-0000 LIU, ERIC CHI & FANG, SZU YUN 16619 LIVING ROCK CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-29-0000 CHEN, CHIEN-MIN & CHEN, CHIEN-WEN 16627 LIVING ROCK CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-30-0000 GILL, PAUL R S & KAUR, PARAMJIT 16635 LIVING ROCK CT 96,243.00 178,739.00 274,982.00 1,191.20 1,101.14 230.84:1 178.52 1017-972-31-0000 ZUHLKE, BRIAN & ZUHLKE, JESSICA 16643 LIVING ROCK CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-32-0000 SHARP, JOEL P & SHARP, DARLENE M 16638 JOSHUA TREE CT 119,897.00 242,185.00 362,082.00 1,191.20 1,101.14 303.96:1 178.52 1017-972-33-0000 CHANDRA, KIRANBABU & JAGARLAMUDI, LAVANYA 16630 JOSHUA TREE CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-34-0000 MADRID, GLENN G & MADRID, MARIA Z 16622 JOSHUA TREE CT 111,580.00 207,219.00 318,799.00 1,191.20 1,101.14 267.63:1 178.52 1017-972-35-0000 CLAVERIA, LEOVANNIE G & CLAVERIA, SHERYL N 16614 JOSHUA TREE CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-36-0000 BALATBAT, ALAN & CHAN, OLIVIA 16606 JOSHUA TREE CT 141,000.00 262,000.00 403,000.00 1,191.20 1,101.14 338.31:1 178.52 1017-972-37-0000 LARDIERI, CHRISTOPHER P & LARDIERI, JOVANNA P 16598 JOSHUA TREE CT 163,000.00 302,000.00 465,000.00 1,191.20 1,101.14 390.36:1 178.52 1017-972-38-0000 HSIAO, AMY 16590 JOSHUA TREE CT 113,629.00 211,026.00 324,655.00 1,191.20 1,101.14 272.54:1 178.52 1017-972-39-0000 JIMENEZ, CHRYSTL L 16582 JOSHUA TREE CT 113,580.00 254,064.00 367,644.00 1,191.20 1,101.14 308.63:1 178.52 1017-972-40-0000 YU, JOHN CHUN-CHIEN 5680 ROSEBUD CT 117,774.00 218,726.00 336,500.00 1,191.20 1,101.14 282.49:1 178.52 1017-972-41-0000 RUELAS, RAUL & RUELAS, THERESA C 5688 ROSEBUD CT 136,573.00 268,552.00 405,125.00 1,191.20 1,101.14 340.1:1 178.52 1017-972-42-0000 COSON, ALLEN & COSON, CHERYL 16585 JOSHUA TREE CT 126,000.00 234,000.00 360,000.00 1,191.20 1,101.14 302.22:1 178.52 1017-972-43-0000 FILLMAN, CHARLES & LAUREL FAM TR 7-2 16593 JOSHUA TREE CT 112,420.00 212,351.00 324,771.00 1,191.20 1,101.14 272.64:1 178.52 1017-972-44-0000 MIKI, DANIEL & MIKI, SHANNON 16601 JOSHUA TREE CT 112,420.00 213,881.00 326,301.00 1,191.20 1,101.14 273.93:1 178.52 1017-972-45-0000 DAWSON, LINDA C 16609 JOSHUA TREE CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-46-0000 OLESON, DENNIS O 16617 JOSHUA TREE CT 93,148.00 172,988.00 266,136.00 1,191.20 1,101.14 223.42:1 178.52 1017-972-47-0000 AYALA, ALEXANDER O 16625 JOSHUA TREE CT 126,000.00 234,000.00 360,000.00 1,191.20 1,101.14 302.22:1 178.52 1017-972-48-0000 MEJIA, FRANCIS V & MEJIA, LOLITA B 16633 JOSHUA TREE CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-49-0000 CHEW, MAY T 16640 BRAMBLEBERRY CT 126,000.00 234,000.00 360,000.00 1,191.20 1,101.14 302.22:1 178.52 1017-972-50-0000 PARALAPALLI, CHANDRAMOHAN & JAYACHANDRAN, SHARMILA 16632 BRAMBLEBERRY CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-51-0000 HARIANTO FAMILY TRUST 11-13-02 16624 BRAMBLEBERRY CT 112,212.00 208,391.00 320,603.00 1,191.20 1,101.14 269.14:1 178.52 1017-972-52-0000 LOPEZ, HECTOR & LOPEZ, ANA C 16616 BRAMBLEBERRY 91,735.00 207,257.00 298,992.00 1,191.20 1,101.14 251:1 178.52 1017-972-53-0000 COVAULT, JAMES L 16608 BRAMBLEBERRY CT 108,180.00 207,023.00 315,203.00 1,191.20 1,101.14 264.61:1 178.52 1017-972-54-0000 WANG, ZHI HONG & ZHANG, WEI WEI 16600 BRAMBLEBERRY CT 127,121.00 236,080.00 363,201.00 1,191.20 1,101.14 304.9:1 178.52 1017-972-55-0000 SUN PRINCE LLC 16592 BRAMBLEBERRY CT 126,000.00 234,000.00 360,000.00 1,191.20 1,101.14 302.22:1 178.52 1017-972-56-0000 LEE, JEFFREY ANG & LEE, LALA LYN MARIE 5696 ROSEBUD CT 132,000.00 246,000.00 378,000.00 1,191.20 1,101.14 317.33:1 178.52 1017-972-57-0000 DELOERA, JOSE L & ANGELES-DELORERA, ROCIO 5704 ROSEBUD CT 147,000.00 273,000.00 420,000.00 1,191.20 1,101.14 352.59:1 178.52 1017-972-58-0000 HANA, AMIR MONER & YOUSSEF, IMAN G 5712 ROSEBUD CT 113,035.00 212,217.00 325,252.00 1,191.20 1,101.14 273.05:1 178.52 1017-983-03-0000 TURNBERRY REAL ESTATE INC VERSANTE TER 585,000.00 0.00 585,000.00 424.18 392.11 1379.13:1 63.56 1017-983-05-0000 MCDANIEL, ANDRE & MCDANIEL, MIA 16421 DOMANI TER 745,000.00 0.00 745,000.00 424.18 392.11 1756.33:1 63.56 1017-983-06-0000 MAILO, RAYMOND L & MAILO, KAREN JO DOMANI TER 550,800.00 0.00 550,800.00 424.18 392.11 1298.51:1 63.56 1017-983-08-0000 LIU, SHEN LING 16296 DOMANI TER 948,336.00 0.00 948,336.00 424.18 392.11 2235.69:1 63.56 1017-983-11-0000 LIESE, ROBERT H & LIESE, VALERIE S 16277 DOMANI TER 960,126.00 0.00 960,126.00 424.18 392.11 2263.49:1 63.56 1017-983-13-0000 ALTAMIRANO, CARMEN M & ALTAMIRANO, RICK DOMANI TER 808,110.00 0.00 808,110.00 424.18 392.11 1905.11:1 63.56 1017-983-18-0000 PACKWOOD, JOHN G & PACKWOOD, ELIZABETH B COLLINAS POINTE 1,050,503.00 0.00 1,050,503.00 424.18 392.11 2476.55:1 63.56 1017-983-21-0000 KAISER, MICHAEL J & KAISER, EMERLINE 2529 COLLINAS POINTE 957,168.00 0.00 957,168.00 424.18 392.11 2256.51:1 63.56 1017-983-22-0000 JHB MILLENNIUM CORP COLLINAS POINTE 600,000.00 0.00 600,000.00 424.18 392.11 1414.49:1 63.56 1017-983-23-0000 MONIAGA, TONY & ESTHER M REV TR 2008 COLLINAS POINTE 1,047,930.00 0.00 1,047,930.00 424.18 392.11 2470.48:1 63.56 1017-983-24-0000 TEMPLIN, GARY & TEMPLIN, JANALEE COLLINAS POINTE 1,063,135.00 0.00 1,063,135.00 424.18 392.11 2506.33:1 63.56 1017-983-25-0000 MOY, NORMAN L & LOK, CHRISTINA 12556 COLLINAS POINTE 1,103,059.00 0.00 1,103,059.00 424.18 392.11 2600.45:1 63.56 1017-983-26-0000 FANG, JIANFENG & LUO, QUN COLLINAS POINTE 515,400.00 0.00 515,400.00 424.18 392.11 1215.05:1 63.56 1017-983-27-0000 CHEN, SHELLY YUXUAN & CHEN, LI COLLINAS POINTE 861,586.00 0.00 861,586.00 424.18 392.11 2031.18:1 63.56 1017-983-28-0000 CHIU, WILLIAM & HOU, XIAO MING TRACY 2508 COLLINAS POINTE 878,401.00 0.00 878,401.00 424.18 392.11 2070.82:1 63.56 1017-983-30-0000 ZHANG, HUIZHI COLLINAS POINTE 944,475.00 0.00 944,475.00 424.18 392.11 2226.59:1 63.56 1017-983-31-0000 NGUYEN, THUYEN D COLLINAS POINTE 943,636.00 0.00 943,636.00 424.18 392.11 2224.61:1 63.56 1017-995-03-0000 WANG, TEIN-TSAI & WANG, DIANA CHOU 16701 CATENA DR 577,000.00 1,071,000.00 1,648,000.00 424.18 392.11 3885.14:1 63.56 1017-995-11-0000 CHINO HILLS LAND WEST LLC VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 13 of 27 D-14 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1017-995-12-0000 CHINO HILLS LAND WEST LLC VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-995-13-0000 SUN, XIN YUN VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-995-14-0000 LIU, LUKE YUGUANG FAM TR (1-18-07) VERONA CT 1,531,989.00 0.00 1,531,989.00 424.18 392.11 3611.65:1 63.56 1017-995-15-0000 CHUANG, STEVE S F & CHUANG, JENNIFER L VERONA CT 1,091,400.00 0.00 1,091,400.00 424.18 392.11 2572.96:1 63.56 1017-995-16-0000 FENG, YAN VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-995-17-0000 CHINO HILLS LAND WEST LLC VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-995-18-0000 CHINO HILLS LAND WEST LLC VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1017-995-19-0000 CHINO HILLS LAND WEST LLC VERONA CT 57,199.00 0.00 57,199.00 424.18 392.11 134.85:1 63.56 1024-401-02-0000 SANTOS, EDUARDO L & SANTOS, MA. TERESA L PAYNE RANCH RD 144,718.00 0.00 144,718.00 234.86 217.10 616.19:1 35.20 1025-011-24-0000 INNOCENZI, LINO A JR & INNOCENZI, JENNIFER B 14715 PEYTON DR 183,384.00 37,941.00 221,325.00 605.30 559.54 365.65:1 90.72 1025-091-06-0000 ROYAL INVESTMENTS 14611 PIPELINE AVE 220,043.00 415,635.00 635,678.00 1,432.07 1,323.80 443.89:1 214.62 1025-461-07-0000 CHINO HILLS (CA) - CHINO HILLS PKWY CHINO HILLS PKWY 586,966.00 111,311.00 698,277.00 2,054.68 1,899.33 339.85:1 307.92 1025-471-07-0000 CHINO HILLS (CA) - CHINO HILLS PKWY CHINO HILLS PKWY 245,299.00 0.00 245,299.00 858.67 793.75 285.67:1 128.68 1025-472-04-0000 SOUTHERN CALIF GAS CO 15075 RAMONA AVE 0.00 0.00 0.00 4,931.02 4,558.20 0:1 725.90 1025-492-01-0000 GOODMAN, LINDSEY A FAM TR 1/10/06 & GOODMAN REVOCABLE TRUST 9-30-1999 CARBON CANYON RD 230,587.00 0.00 230,587.00 5,049.12 4,667.37 45.67:1 742.90 1025-512-43-0000 HAGER, WARREN P TR & HAGER, CORA J TR 77,034.00 128,942.00 205,976.00 1,830.68 1,692.27 112.51:1 274.36 1027-121-38-0000 HERITAGE CH LLC (1) N/A N/A N/A 13,912.85 12,860.95 N/A (1) 2,019.00 1027-121-39-0000 HERITAGE CH LLC (1) N/A N/A N/A 14,901.20 13,774.58 N/A (1) 2,161.28 1027-121-40-0000 HERITAGE CH LLC (1) N/A N/A N/A 15,965.57 14,758.47 N/A (1) 2,314.52 1027-521-71-0000 VARGAS, ANTONIO 16621 BRAMBLEBERRY CT 123,000.00 229,000.00 352,000.00 1,191.20 1,101.14 295.5:1 178.52 1027-521-72-0000 GONZALEZ, FRANK E & GONZALEZ, VICTORIA L 16629 BRAMBLEBERRY CT 91,739.00 170,371.00 262,110.00 1,191.20 1,101.14 220.04:1 178.52 1027-521-73-0000 VIVANCO, PATRICK M & VIVANCO, LORA J 16637 BRAMBLEBERRY CT 92,121.00 171,082.00 263,203.00 1,191.20 1,101.14 220.96:1 178.52 1027-521-74-0000 MYERS, ROB M & MYERS, MARIA FARA 16645 BRAMBLEBERRY CT 109,348.00 206,002.00 315,350.00 1,191.20 1,101.14 264.73:1 178.52 1027-521-75-0000 IGNACIO, ROBERTO G JR & IGNACIO, RAQUEL M 16612 TIMBERVIEW AVE 147,000.00 274,000.00 421,000.00 1,191.20 1,101.14 353.43:1 178.52 1027-531-01-0000 NUNEZ, HECTOR & NUNEZ, SILVIA 16074 BAINBRIDGE WY 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1027-531-02-0000 YOO, JAE HWAN 16066 BAINBRIDGE WY 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-03-0000 TESTADO, NECITAS A & TESTADO, WILLIE A 16058 BAINBRIDGE WY 109,730.00 203,782.00 313,512.00 533.86 493.50 587.26:1 80.00 1027-531-04-0000 NATAREN, CHERYL A 5737 CANFIELD WY 131,888.00 244,935.00 376,823.00 533.86 493.50 705.85:1 80.00 1027-531-05-0000 STANDEFER, SCOTT A & STANDEFER, CHASSIDY 5729 CANFIELD WY 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-06-0000 SANTOS, KATHY M 5721 CANFIELD WY 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1027-531-07-0000 GONZAGA, MARIO M & GONZAGA, NENITA A 5713 CANFIELD WY 122,455.00 227,416.00 349,871.00 533.86 493.50 655.36:1 80.00 1027-531-08-0000 KUMAR, TUHIN & DEVI, ANJU 5705 CANFIELD WY 137,000.00 254,000.00 391,000.00 533.86 493.50 732.4:1 80.00 1027-531-09-0000 NADEAU, ELIZABETH ANN & JOHNSON, BRADLEY 5697 CANFIELD WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-531-10-0000 SHEN, JENNY & HO, WILLIAM 5689 CANFIELD WY 137,000.00 254,000.00 391,000.00 533.86 493.50 732.4:1 80.00 1027-531-11-0000 YANG, TOU LEE & TU, HOA KHI 16051 BAINBRIDGE WY 117,765.00 218,707.00 336,472.00 533.86 493.50 630.26:1 80.00 1027-531-12-0000 GRAMILLO, MIKE & CARRILLO, MONIQUE 16059 BAINBRIDGE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-531-13-0000 WILLMAN, PAUL TAYLOR & WILLMAN, CHRISTY BLACK 16067 BAINBRIDGE WY 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-14-0000 TONNU, NHUY Q TRUST 12-1-01 16075 BAINBRIDGE WY 115,058.00 213,679.00 328,737.00 533.86 493.50 615.77:1 80.00 1027-531-15-0000 PAYNICH, GREGORY S & PAYNICH, VITISIA M 16068 TAMARIND TERRACE 52,024.00 294,808.00 346,832.00 533.86 493.50 649.67:1 80.00 1027-531-16-0000 OFTEDAHL, JUDY F TRUST 6/26/02 16060 TAMARIND TERRACE 124,721.00 233,874.00 358,595.00 533.86 493.50 671.7:1 80.00 1027-531-17-0000 CHAMBERLAIN, PAUL & CHAMBERLAIN, PAULA 16052 TAMARIND TERRACE 132,496.00 246,064.00 378,560.00 533.86 493.50 709.1:1 80.00 1027-531-18-0000 CHANGELA, BHAVIN & CHANGELA, SSHREENA 5704 WAVERLY DR 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-531-19-0000 KIM, BONNIE 5712 WAVERLY DR 124,068.00 230,412.00 354,480.00 533.86 493.50 663.99:1 80.00 1027-531-20-0000 CARPIO, MARLON H & LINDO-CAPRIO, WENDY A 5720 WAVERLY DR 134,508.00 249,801.00 384,309.00 533.86 493.50 719.87:1 80.00 1027-531-21-0000 RODRIGUEZ, FREDDY S & MEDINA, CHRISTINA 5728 WAVERLY DR 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-22-0000 HUSSIEN, MUNIR & ALI, SAMIYA 5736 WAVERLY DR 126,478.00 234,887.00 361,365.00 533.86 493.50 676.89:1 80.00 1027-531-23-0000 GIN, DORIS & GIN, TIMOTHY 5744 WAVERLY DR 133,104.00 247,191.00 380,295.00 533.86 493.50 712.35:1 80.00 1027-531-24-0000 MILLER, GRANT J JR & MILLER, LORI J 5755 WAVERLY DR 121,258.00 225,193.00 346,451.00 533.86 493.50 648.95:1 80.00 1027-531-25-0000 NAKANO, JEFFREY H 5747 WAVERLY DR 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-26-0000 TILAHUN, ZELALEM & YEWNETU, NAVA 5739 WAVERLY DR 127,682.00 237,122.00 364,804.00 533.86 493.50 683.33:1 80.00 1027-531-27-0000 BALCOM, BRENNA 5731 WAVERLY DR 120,054.00 238,139.00 358,193.00 533.86 493.50 670.95:1 80.00 1027-531-28-0000 RUIZ, LUIS C & RUIZ, CLAUDIA 5723 WAVERLY DR 149,000.00 277,000.00 426,000.00 533.86 493.50 797.96:1 80.00 1027-531-29-0000 LIU, JUI LIN 16061 TAMARIND TERRACE 120,254.00 223,329.00 343,583.00 533.86 493.50 643.58:1 80.00 1027-531-30-0000 YARIDA, MURALI & AKKINEPALLY, SIRISHA 16069 TAMARIND TERRACE 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-531-31-0000 WEN, CHI YU & LIN, YU CHE 16077 TAMARIND TERRACE 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-531-32-0000 PATEL, MANU M & PATEL, VIMALABEN M 5724 DOVERTON 124,068.00 230,412.00 354,480.00 533.86 493.50 663.99:1 80.00 1027-531-33-0000 PFIFER, SHARON L & PFIFER, RONALD E 5732 DOVERTON WY 149,000.00 277,000.00 426,000.00 533.86 493.50 797.96:1 80.00 1027-531-34-0000 OLIVERA, IRENE M 5740 DOVERTON WY 127,282.00 252,940.00 380,222.00 533.86 493.50 712.21:1 80.00 1027-531-35-0000 MC DONALD, TIMOTHY F 5748 DOVERTON WY 131,096.00 243,461.00 374,557.00 533.86 493.50 701.6:1 80.00 1027-531-36-0000 ZAMORA, CESAR R & ZAMORA, GENOVEVA 5756 DOVERTON WY 137,000.00 254,000.00 391,000.00 533.86 493.50 732.4:1 80.00 1027-531-37-0000 JIANG, JAY & ZHANG, JIAHUA 5764 DOVERTON WY 117,243.00 217,736.00 334,979.00 533.86 493.50 627.47:1 80.00 1027-531-38-0000 GUADAMUZ, ROBERTO A & GUADAMUZ, JEANNINE C 5769 DOVERTON WY 137,000.00 254,000.00 391,000.00 533.86 493.50 732.4:1 80.00 1027-531-39-0000 TEA, NGO & TRAN, NANCY T (HW OF NGO) 5761 DOVERTON WY 116,438.00 216,245.00 332,683.00 533.86 493.50 623.17:1 80.00 1027-532-01-0000 LIU, BREWIN & LAU, ANNIE 16034 BAINBRIDGE WY 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-532-02-0000 LYU, AIRI 16026 BAINBRIDGE WY 108,807.00 202,068.00 310,875.00 533.86 493.50 582.32:1 80.00 1027-532-03-0000 CHANG, DICK & CHANG, DONNA 16018 BAINBRIDGE WY 135,000.00 252,000.00 387,000.00 533.86 493.50 724.91:1 80.00 1027-532-04-0000 ANOTADO, PERRY P & ANOTADO, KATRINA 16010 BAINBRIDGE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-532-05-0000 LANDICHO, GUILBERTO A & LANDICHO, ANNETTE Q 16002 BAINBRIDGE WY 111,941.00 207,889.00 319,830.00 533.86 493.50 599.09:1 80.00 1027-532-06-0000 TIANG, SUK KING 15994 BAINBRIDGE WY 122,136.00 226,824.00 348,960.00 533.86 493.50 653.65:1 80.00 1027-532-07-0000 SCHOW, DAVID R & SCHOW, ROSA M 15986 BAINBRIDGE WY 114,392.00 212,546.00 326,938.00 533.86 493.50 612.4:1 80.00 1027-532-08-0000 NOH, DONGHO J & NOH, SUNEE H S 15978 BAINBRIDGE WY 115,833.00 215,118.00 330,951.00 533.86 493.50 619.92:1 80.00 1027-532-09-0000 WALDSCHMITT, FRANK A & WALDSCHMITT, ANA R 5620 ANDOVER WY 122,123.00 270,394.00 392,517.00 533.86 493.50 735.24:1 80.00 1027-532-10-0000 JEREZ, YANETH TRUST 4/26/03 5628 ANDOVER WY 113,847.00 211,429.00 325,276.00 533.86 493.50 609.29:1 80.00 1027-532-11-0000 PATEL, GAUTAMKUMAR G & PATEL, SANDHYABEN G 5636 ANDOVER WY 135,000.00 252,000.00 387,000.00 533.86 493.50 724.91:1 80.00 1027-532-12-0000 PANTALEON, GLEN C & PANTALEON, EDNA D 5644 ANDOVER WY 113,964.00 211,645.00 325,609.00 533.86 493.50 609.91:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 14 of 27 D-15 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1027-532-13-0000 ALCAZAR, RAMON V 5652 ANDOVER WY 114,272.00 212,218.00 326,490.00 533.86 493.50 611.56:1 80.00 1027-532-14-0000 LIN, PHILLIP T & PENG, JENNY W 5660 ANDOVER WY 135,000.00 252,000.00 387,000.00 533.86 493.50 724.91:1 80.00 1027-532-15-0000 BASILIO, LEODEGARIO D & BASILIO, LAVINIA P 5668 ANDOVER WY 109,211.00 202,824.00 312,035.00 533.86 493.50 584.49:1 80.00 1027-532-16-0000 ACKERMANN, JASON & CHEN, JOANNA 5676 ANDOVER WY 141,000.00 274,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1027-532-17-0000 GRANT, DEBRA L 5684 ANDOVER WY 118,043.00 219,220.00 337,263.00 533.86 493.50 631.74:1 80.00 1027-532-18-0000 SMITH, DAVID J & SMITH, DAVID JOHN 5692 ANDOVER WY 116,842.00 216,991.00 333,833.00 533.86 493.50 625.32:1 80.00 1027-532-19-0000 GO, GABRIEL & SARMENTA-GO, CECILIA 5697 ANDOVER WY 121,254.00 262,639.00 383,893.00 533.86 493.50 719.09:1 80.00 1027-532-20-0000 SANTOS, MICHAEL S & SANTOS, MARICAR D 5689 ANDOVER WY 118,143.00 219,405.00 337,548.00 533.86 493.50 632.28:1 80.00 1027-532-21-0000 MIRANDA, ARTHUR 5681 ANDOVER WY 115,452.00 214,411.00 329,863.00 533.86 493.50 617.88:1 80.00 1027-532-22-0000 CASTANEDA, DANIEL G & KELLEY, PATRICIA 5673 ANDOVER WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-532-23-0000 RENDON, EDWARD & ALISA FMLY TRST 8/1 5665 ANDOVER WY 109,208.00 202,815.00 312,023.00 533.86 493.50 584.47:1 80.00 1027-532-24-0000 TSAI, BENJAMIN & TSAI, LILLIAN HSU 5657 ANDOVER WY 116,253.00 215,898.00 332,151.00 533.86 493.50 622.17:1 80.00 1027-532-25-0000 RABANAL, DENNIS & RABANAL, REGINA M 5649 ANDOVER WY 114,605.00 212,837.00 327,442.00 533.86 493.50 613.35:1 80.00 1027-532-26-0000 TIANG, SEE HING & GUOK, FONG 5641 ANDOVER WY 119,841.00 222,562.00 342,403.00 533.86 493.50 641.37:1 80.00 1027-532-27-0000 FERNANDO FAMILY TR 7/10/07 5646 KNOLLSIDE WY 150,000.00 278,000.00 428,000.00 533.86 493.50 801.71:1 80.00 1027-532-28-0000 SUTHERLAND, VINCENT L & SUTHERLAND, SHARON H 5654 KNOLLSIDE WY 116,035.00 215,491.00 331,526.00 533.86 493.50 621:1 80.00 1027-532-29-0000 CHEN, ALLEN PENG CHOU & CHIANG, RIE H 5662 KNOLLSIDE WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1027-532-30-0000 SIMMONS, RICHARD & SIMMONS, VERITY 5670 KNOLLSIDE WY 135,000.00 250,000.00 385,000.00 533.86 493.50 721.16:1 80.00 1027-532-31-0000 LAI, JOHN SHIN BONG 5678 KNOLLSIDE WY 115,518.00 214,533.00 330,051.00 533.86 493.50 618.24:1 80.00 1027-532-32-0000 BENEDICT, ROBERT C 5686 KNOLLSIDE WY 117,363.00 217,961.00 335,324.00 533.86 493.50 628.11:1 80.00 1027-532-33-0000 WILLIAMS, SHERMAN D 5694 KNOLLSIDE WY 116,435.00 216,237.00 332,672.00 533.86 493.50 623.14:1 80.00 1027-532-34-0000 AREVALO, JOSE L & AREVALO, EMMA 5702 KNOLLSIDE WY 113,624.00 211,018.00 324,642.00 533.86 493.50 608.1:1 80.00 1027-532-35-0000 BOJORQUEZ, ANA M & BOJORQUEZ, JOSE R 5709 KNOLLSIDE WY 135,000.00 252,000.00 387,000.00 533.86 493.50 724.91:1 80.00 1027-532-36-0000 ONA, MANUEL L & ONA, LORALINA C 5701 KNOLLSIDE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-532-37-0000 HSU, KEVIN L 5693 KNOLLSIDE WY 106,961.00 198,639.00 305,600.00 533.86 493.50 572.43:1 80.00 1027-532-38-0000 GORDON, AUDREY H & GORDON, JOYCELINE 5685 KNOLLSIDE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-532-39-0000 JIANG, YA FENG 5677 KNOLLSIDE WY 133,000.00 248,000.00 381,000.00 533.86 493.50 713.67:1 80.00 1027-532-40-0000 GOMEZ, VICTOR R & GRACIANO, PAOLA 5669 KNOLLSIDE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-532-41-0000 ORDONEZ, VIVENS & ORDONEZ, JOAN 5661 KNOLLSIDE WY 150,000.00 279,000.00 429,000.00 533.86 493.50 803.58:1 80.00 1027-532-42-0000 KAPADIA, NAYAN S & KAPADIA, SANGITA P 5653 KNOLLSIDE WY 112,420.00 208,781.00 321,201.00 533.86 493.50 601.66:1 80.00 1027-532-43-0000 ESHAQ, HAROON R & ESHAQ, ROSIE M 5670 CANFIELD WY 115,078.00 213,717.00 328,795.00 533.86 493.50 615.88:1 80.00 1027-532-44-0000 KHAN, ALI AHMAD & ALI, CHANDA 5678 CANFIELD WY 115,898.00 226,706.00 342,604.00 533.86 493.50 641.75:1 80.00 1027-532-45-0000 FABINAL, MARIO & FABINAL, MERGENIA A 5686 CANFIELD WY 112,060.00 208,113.00 320,173.00 533.86 493.50 599.73:1 80.00 1027-532-46-0000 JIN, DAWEI 5694 CANFIELD WY 134,000.00 249,000.00 383,000.00 533.86 493.50 717.42:1 80.00 1027-532-47-0000 ROSNOW, JAMES N & ROSNOW, MARY A 5702 CANFIELD WY 122,723.00 227,913.00 350,636.00 533.86 493.50 656.79:1 80.00 1027-532-48-0000 HOM, PETER K & LIU, XIN 5710 CANFIELD WY 115,078.00 213,717.00 328,795.00 533.86 493.50 615.88:1 80.00 1027-532-49-0000 YU, LOUISA PEI JUEN & CHAN, HOWARD HOK CHUNG 5718 CANFIELD WY 109,345.00 203,069.00 312,414.00 533.86 493.50 585.2:1 80.00 1027-532-50-0000 ARTUKOVICH, GEORGE ANTHONY 5726 CANFIELD WY 113,851.00 211,436.00 325,287.00 533.86 493.50 609.31:1 80.00 1027-541-01-0000 MAGALLON, JESUS 16108 TAMARIND TERRACE 118,248.00 219,601.00 337,849.00 533.86 493.50 632.84:1 80.00 1027-541-02-0000 ESCOBAR, EDGARDO A & ESCOBAR, ANA M 16100 TAMARIND TERRACE 142,000.00 264,000.00 406,000.00 533.86 493.50 760.5:1 80.00 1027-541-03-0000 JUAREZ, FRANK 16092 TAMARIND TERRACE 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-04-0000 BROOKENS FAMILY TRUST 10/25/05 16084 TAMARIND TERRACE 116,579.00 216,504.00 333,083.00 533.86 493.50 623.91:1 80.00 1027-541-05-0000 GURAJAPU, RAMESH & PATNALA, VISHNU V 16076 TAMARIND TERRACE 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-06-0000 PATEL, SEJAL 5753 DOVERTON WY 114,433.00 212,517.00 326,950.00 533.86 493.50 612.43:1 80.00 1027-541-07-0000 BOOHER, CHARLES & BOOHER, PAMELA J 5745 DOVERTON WY 128,083.00 237,870.00 365,953.00 533.86 493.50 685.48:1 80.00 1027-541-08-0000 SHUE REV TR 8/14/07 5737 DOVERTON WY 124,471.00 234,029.00 358,500.00 533.86 493.50 671.52:1 80.00 1027-541-09-0000 HARRISON, TERRI J & HARRISON, JEFF 5729 DOVERTON WY 132,099.00 245,326.00 377,425.00 533.86 493.50 706.97:1 80.00 1027-541-10-0000 HOLLEY, RALPH L & HOLLEY, ANNA G 5721 DOVERTON WY 129,088.00 239,736.00 368,824.00 533.86 493.50 690.86:1 80.00 1027-541-11-0000 YILMAZ, ADNAN & JIN, YINGZI 16093 TAMARIND TERRACE 142,000.00 264,000.00 406,000.00 533.86 493.50 760.5:1 80.00 1027-541-15-0000 VILLEGAS, ANGEL 16138 BAINBRIDGE WY 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-16-0000 TOLENTINO, ELMER C 16130 BAINBRIDGE WY 107,606.00 199,839.00 307,445.00 533.86 493.50 575.89:1 80.00 1027-541-17-0000 CALVILLO, EDRICK & CALVILLO, BAHAR 16122 BAINBRIDGE WY 134,000.00 248,000.00 382,000.00 533.86 493.50 715.54:1 80.00 1027-541-18-0000 CARDOZA, CHRISTOPHER & CARDOZA, APRIL 16114 BAINBRIDGE WY 113,228.00 210,279.00 323,507.00 533.86 493.50 605.98:1 80.00 1027-541-19-0000 MEKA, SUNIL & BIKKINA, RADHA MADHAVI 16106 BAINBRIDGE WY 134,000.00 248,000.00 382,000.00 533.86 493.50 715.54:1 80.00 1027-541-20-0000 BARILLAS, DANIEL R 16098 BAINBRIDGE WY 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1027-541-21-0000 CHENG, RAYMOND W & CHENG, YUEN YUET L 16090 BAINBRIDGE WY 109,614.00 203,569.00 313,183.00 533.86 493.50 586.64:1 80.00 1027-541-22-0000 SALES, SELAH 16082 BAINBRIDGE WY 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-23-0000 ALDAS, EDUARDO A 16083 BAINBRIDGE WY 108,009.00 200,586.00 308,595.00 533.86 493.50 578.04:1 80.00 1027-541-24-0000 KOSHAN FAMILY TRUST 16091 BAINBRIDGE WY 100,780.00 187,163.00 287,943.00 533.86 493.50 539.36:1 80.00 1027-541-25-0000 DINH, TUAN QUANG & NGUYEN, KIM LOAN THI 16099 BAINBRIDGE WY 108,811.00 202,077.00 310,888.00 533.86 493.50 582.34:1 80.00 1027-541-26-0000 RODRIGUEZ, DANIEL & RODRIGUEZ, JUANITA 16107 BAINBRIDGE WY 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1027-541-27-0000 NATIVIDAD, JOSE B & NATIVIDAD, JOSE BRYAN 16115 BAINBRIDGE WY 113,629.00 216,369.00 329,998.00 533.86 493.50 618.14:1 80.00 1027-541-28-0000 KHOUSHABEH LIVING TRUST 12/14/09 16101 TAMARIND TERRACE 101,984.00 189,402.00 291,386.00 533.86 493.50 545.81:1 80.00 1027-541-29-0000 GRAHAM, MATTHEW T & GRAHAM, JESSICA KAYE DACHARUX 16109 TAMARIND TERRACE 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-30-0000 AVILA, PAUL & AVILA, BEATRICE 5744 MILGROVE WY 113,228.00 210,279.00 323,507.00 533.86 493.50 605.98:1 80.00 1027-541-31-0000 ZOQUE, KAREEM & ZOQUE, AMY 5752 MILGROVE WY 111,622.00 248,524.00 360,146.00 533.86 493.50 674.61:1 80.00 1027-541-32-0000 PEREZ, MARICRUZ 5760 MILGROVE WY 104,796.00 211,788.00 316,584.00 533.86 493.50 593.01:1 80.00 1027-541-33-0000 MOSSEMBEKKER REVOCABLE TRUST 8/30/08 5768 MILGROVE WY 110,618.00 205,433.00 316,051.00 533.86 493.50 592.01:1 80.00 1027-541-34-0000 MAO, AILIN & YING, DAN 5776 MILGROVE WY 107,205.00 199,095.00 306,300.00 533.86 493.50 573.75:1 80.00 1027-541-35-0000 ZUNIGA, VERONICA & SHEPARD, SCOTT 5784 MILGROVE WY 102,588.00 190,520.00 293,108.00 533.86 493.50 549.04:1 80.00 1027-541-36-0000 ELLICO, EDWARD L JRR 5792 MILGROVE WY 108,208.00 200,958.00 309,166.00 533.86 493.50 579.11:1 80.00 1027-541-37-0000 IASPARRO, DOMINICK J & IASPARRO, LESA LYNNE 5800 MILGROVE WY 115,837.00 215,126.00 330,963.00 533.86 493.50 619.94:1 80.00 1027-541-38-0000 MIYASATO, MATT M & MIYASATO, DAWN T 5811 MILGROVE WY 115,235.00 232,680.00 347,915.00 533.86 493.50 651.7:1 80.00 1027-541-39-0000 SMITH, CLAIRE L DECLAR TR 1/24/05 5803 MILGROVE WY 105,599.00 227,323.00 332,922.00 533.86 493.50 623.61:1 80.00 1027-541-40-0000 KIM, KYONG S 5795 MILGROVE WY 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 15 of 27 D-16 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1027-541-41-0000 CHEN, SHI G 5787 MILGROVE WY 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-42-0000 INNEH, ESOSA 5779 MILGROVE WY 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-43-0000 NAZAR, ROBERT C & NAZAR, KATHRINE E 5771 MILGROVE WY 116,038.00 215,499.00 331,537.00 533.86 493.50 621.02:1 80.00 1027-541-44-0000 ARANDA, JACK & ARANDA, ALICE E 5763 MILGROVE WY 120,054.00 226,935.00 346,989.00 533.86 493.50 649.96:1 80.00 1027-541-45-0000 MUNOZ TRUST 7-25-08 5755 MILGROVE WY 119,249.00 221,464.00 340,713.00 533.86 493.50 638.21:1 80.00 1027-541-46-0000 VALENCIA, EDUARDO & ORTIZ, LETICIA 5747 MILGROVE WY 115,637.00 243,422.00 359,059.00 533.86 493.50 672.57:1 80.00 1027-541-47-0000 STEWART, CARL W II & STEWART, ROBERTA A 5739 MILGROVE WY 118,849.00 220,719.00 339,568.00 533.86 493.50 636.06:1 80.00 1027-541-48-0000 PUBILLONES-GALLARDO, ALINA 5731 MILGROVE WY 109,014.00 202,451.00 311,465.00 533.86 493.50 583.42:1 80.00 1027-541-49-0000 KHAN, WASEEM AHMAD 5723 MILGROVE WY 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-50-0000 MITTS, CHRISTOPHER A & MITTS, APRIL S 5715 MILGROVE WY 101,984.00 189,402.00 291,386.00 533.86 493.50 545.81:1 80.00 1027-541-51-0000 SAMTANI, RAM & SAMTANI, KRITIKA 5707 MILGROVE WY 125,573.00 233,205.00 358,778.00 533.86 493.50 672.05:1 80.00 1027-541-52-0000 YANG, CAROL 5699 MILGROVE WY 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-53-0000 HANSON, BARBARA S REVOCABLE LIVING T 5691 MILGROVE WY 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1027-541-54-0000 LEWIS, GREGORY W & KENNEDY-LEWIS, ELIZABETH A 5700 STANFIELD CT 110,819.00 205,805.00 316,624.00 533.86 493.50 593.08:1 80.00 1027-541-55-0000 MARTIN, PERRY E & MARTIN, SUSAN M 5708 STANFIELD CT 101,786.00 189,029.00 290,815.00 533.86 493.50 544.74:1 80.00 1027-541-56-0000 YOVAS, MARCUS MILLO 5716 STANFIELD CT 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-57-0000 ROSALES, ALVARO & MONCADA-ROSALES, JEANINE 5724 STANFIELD CT 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-58-0000 TRAN, VICTOR T & SARY, PHANETH 5732 STANFIELD CT 100,581.00 186,792.00 287,373.00 533.86 493.50 538.29:1 80.00 1027-541-59-0000 THOMAS, SYLVESTER L & THOMAS, DONNA Y 5740 STANFIELD CT 110,417.00 205,061.00 315,478.00 533.86 493.50 590.94:1 80.00 1027-541-60-0000 UBOM FAMILY TRUST (4-26-06) 5748 STANFIELD CT 109,614.00 203,569.00 313,183.00 533.86 493.50 586.64:1 80.00 1027-541-61-0000 KIM, ANN 5756 STANFIELD CT 141,000.00 274,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1027-541-62-0000 GOCELA FAMILY TRUST 9/12/08 5753 STANFIELD CT 108,009.00 203,834.00 311,843.00 533.86 493.50 584.13:1 80.00 1027-541-63-0000 GOSALIA, MITAL A & SHAH, MAULIN G 5745 STANFIELD CT 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1027-541-64-0000 SHAH, SHAILESH QUAL PERS RES TR 1-31 & SHAH, SWATI QUAL PERS RES TR 1-31-05 5737 STANFIELD CT 117,645.00 218,483.00 336,128.00 533.86 493.50 629.62:1 80.00 1027-541-65-0000 HASEGAWA, WAYNE T & HASWGAWA, JAMMIE MICHEALLE 5729 STANFIELD CT 109,014.00 202,451.00 311,465.00 533.86 493.50 583.42:1 80.00 1027-541-66-0000 MORELOS, DENNIS I & NAVARRO-MORELOS, MYLA O 5721 STANFIELD CT 103,591.00 192,384.00 295,975.00 533.86 493.50 554.41:1 80.00 1027-541-67-0000 LIM, ROBERT H TR 7-17-06 5713 STANFIELD CT 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-541-68-0000 LIN, JASON JYHTZER & LAN, ANNIE SHUER 5705 STANFIELD CT 136,000.00 252,000.00 388,000.00 533.86 493.50 726.78:1 80.00 1027-541-69-0000 VAUGHN, ELBERT G 5697 STANFIELD CT 111,823.00 207,670.00 319,493.00 533.86 493.50 598.46:1 80.00 1027-541-70-0000 GANDASETIAWAN, DARMAWAN & PRADYANATA, DIANA 16162 BAINBRIDGE WY 109,614.00 203,569.00 313,183.00 533.86 493.50 586.64:1 80.00 1027-541-77-0000 BLACKBURN, DANIEL & BLACKBURN, JASMINE ROSE A 16092 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-541-78-0000 MBUGUA, PATRICIA W 16100 PRESTWICKE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-541-79-0000 16108 PRESTWICKE WAY LAND TRUST 16108 PRESTWICKE WY 126,800.00 235,485.00 362,285.00 533.86 493.50 678.61:1 80.00 1027-541-80-0000 KIM, JOSEPH S & IM, ANGELICA 16116 PRESTWICKE WY 93,783.00 174,165.00 267,948.00 533.86 493.50 501.91:1 80.00 1027-541-81-0000 SHETH, MINESH & SHETH, VARSHA 16124 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-541-82-0000 HSBC BANK USA NATIONAL ASSN TRUSTEE 16132 PRESTWICKE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-541-83-0000 KRUEGER, JOSEPH & KRUEGER, KELLY S 16140 PRESTWICKE WY 93,783.00 177,033.00 270,816.00 533.86 493.50 507.28:1 80.00 1027-541-84-0000 STROSNIDER, JOHN D & RUBLE, KRISTINA M 16148 PRESTWICKE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-541-85-0000 SOETARJO, RASSEL & GONDOKUSUMO, LENNY 16161 PRESTWICKE WY 99,457.00 184,705.00 284,162.00 533.86 493.50 532.28:1 80.00 1027-541-86-0000 PATEL, NIRAV 16145 PRESTWICKE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-541-87-0000 ALLEY, BRADFORD D & ALLEY, AMY L 16137 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-541-88-0000 RAZO, ANNETTE E & DZAJA, VICKI L 16129 PRESTWICKE WY 131,871.00 244,902.00 376,773.00 533.86 493.50 705.75:1 80.00 1027-541-89-0000 SANTILLAN, YVETTE A 16121 PRESTWICKE WY 92,554.00 171,884.00 264,438.00 533.86 493.50 495.33:1 80.00 1027-541-90-0000 BANTOLO, PIERRE A & BANTOLO, SOPHIA B 16113 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-541-91-0000 MISHRA, SUDAM & MISHRA, SUCHARITA 16105 PRESTWICKE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-541-92-0000 BAO, CUONG & TRAN, PHUONG THI 16097 PRESTWICKE WY 95,371.00 177,118.00 272,489.00 533.86 493.50 510.41:1 80.00 1027-541-93-0000 INFANTE, SERGIO & MUSTAFA, ABRAHIM 16089 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-551-01-0000 HONG, YU & CAO, ZHENG 5698 PARKHURST CT 110,819.00 205,805.00 316,624.00 533.86 493.50 593.08:1 80.00 1027-551-02-0000 LIM, SHARON 5706 PARKHURST CT 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-551-03-0000 MOUSSA, SABRY A & FARDOUS FAM TR 1-0 5714 PARKHURST CT 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-551-04-0000 SMITH, JAMES P & TSAO, WENDY 5722 PARKHURST CT 113,629.00 211,026.00 324,655.00 533.86 493.50 608.13:1 80.00 1027-551-05-0000 VERONNEAU, THOMAS & VERONNEAU, LAURA 5730 PARKHURST CT 142,000.00 265,000.00 407,000.00 533.86 493.50 762.37:1 80.00 1027-551-06-0000 ACOSTA, CHRISTINA Y & ACOSTA, PAUL A 5738 PARKHURST CT 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1027-551-07-0000 HOANG, CAN 5746 PARKHURST CT 112,424.00 208,789.00 321,213.00 533.86 493.50 601.68:1 80.00 1027-551-08-0000 RIVERA, JAVIER & ARBALLO, IRENE 5754 PARKHURST CT 113,228.00 210,279.00 323,507.00 533.86 493.50 605.98:1 80.00 1027-551-09-0000 SAEED, AHMED & SALMA REV TR 8/1/07 5723 PARKHURST CT 133,000.00 248,000.00 381,000.00 533.86 493.50 713.67:1 80.00 1027-551-10-0000 KWON, EUN JUNG 5715 PARKHURST CT 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-551-11-0000 GOMEZ, RAUL E & LU, MEI H 5707 PARKHURST CT 112,224.00 208,416.00 320,640.00 533.86 493.50 600.61:1 80.00 1027-551-12-0000 REDDEL, BENJAMIN A & REDDEL, JILL M 5699 PARKHURST CT 112,023.00 208,043.00 320,066.00 533.86 493.50 599.53:1 80.00 1027-551-13-0000 TARANGO, JESUS P & TARANGO, MARIA J 5691 PARKHURST CT 116,438.00 216,245.00 332,683.00 533.86 493.50 623.17:1 80.00 1027-551-14-0000 BEUMAN, TIMOTHEUS A & SO, BI HUE 16211 BAINBRIDGE WY 126,144.00 238,512.00 364,656.00 533.86 493.50 683.06:1 80.00 1027-551-15-0000 PRAPUSAKPITAK, SANSERN & DANASATHITTHAVORN, CHEANJIT 16219 BAINBRIDGE WY 132,000.00 245,000.00 377,000.00 533.86 493.50 706.18:1 80.00 1027-551-16-0000 HUERTA, DAVID III 16227 BAINBRIDGE WY 140,000.00 260,000.00 400,000.00 533.86 493.50 749.26:1 80.00 1027-551-17-0000 BAWANY, ZUBAIR & BAWANY, MEHNAZ 16235 BAINBRIDGE WY 133,000.00 248,000.00 381,000.00 533.86 493.50 713.67:1 80.00 1027-551-18-0000 ALANIZ, JOSE DE JESUS & ALANIZ, IRMA 16238 AVALON CT 141,000.00 263,000.00 404,000.00 533.86 493.50 756.75:1 80.00 1027-551-19-0000 BENITEZ, RIZALDY A & BENITEZ, ZHALINETTE 16230 AVALON CT 124,068.00 230,412.00 354,480.00 533.86 493.50 663.99:1 80.00 1027-551-20-0000 DAWSON, BRETT & DAWSON, MARIA CHRISTINA 16222 AVALON CT 133,000.00 248,000.00 381,000.00 533.86 493.50 713.67:1 80.00 1027-551-21-0000 VELASCO, MARIO R 16193 AVALON CT 116,038.00 215,499.00 331,537.00 533.86 493.50 621.02:1 80.00 1027-551-22-0000 ESTRADA, ALFREDO & ESTRADA, YADIRA 16201 AVALON CT 108,811.00 202,077.00 310,888.00 533.86 493.50 582.34:1 80.00 1027-551-23-0000 CHIENG, TY & CHIENG, SHIN Y 16209 AVALON CT 127,369.00 236,546.00 363,915.00 533.86 493.50 681.67:1 80.00 1027-551-24-0000 FLEMING, MICHAEL W & FLEMING, CARRIE N 16217 AVALON CT 141,000.00 263,000.00 404,000.00 533.86 493.50 756.75:1 80.00 1027-551-25-0000 TATE, GALE B 16225 AVALON CT 126,077.00 234,141.00 360,218.00 533.86 493.50 674.74:1 80.00 1027-551-26-0000 SAENZ FAM TR 06/29/07 16233 AVALON CT 122,462.00 227,429.00 349,891.00 533.86 493.50 655.4:1 80.00 1027-551-27-0000 ROGERS, KERMAN G & ORUNA, EDDIE R 16241 AVALON CT 117,444.00 260,453.00 377,897.00 533.86 493.50 707.86:1 80.00 1027-551-28-0000 AN, DANIEL H & AN, MI JIN 16249 AVALON CT 121,656.00 225,931.00 347,587.00 533.86 493.50 651.08:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 16 of 27 D-17 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1027-551-29-0000 SARENAS, ARTEMIO L & SARENAS, CAROL B 16257 AVALON CT 129,689.00 240,852.00 370,541.00 533.86 493.50 694.08:1 80.00 1027-551-30-0000 KIM, DUK SAING & KIM, JUNG AE 16265 AVALON CT 113,225.00 210,272.00 323,497.00 533.86 493.50 605.96:1 80.00 1027-551-31-0000 ESPINOZA, ROSE MARY 16273 AVALON CT 132,000.00 245,000.00 377,000.00 533.86 493.50 706.18:1 80.00 1027-551-32-0000 ALANIZ, ANTONIO M & ALANIZ, MARIA L 16258 BAINBRIDGE WY 129,198.00 267,874.00 397,072.00 533.86 493.50 743.78:1 80.00 1027-551-33-0000 PENAFLOR, RYAN D 16250 BAINBRIDGE WY 113,346.00 210,499.00 323,845.00 533.86 493.50 606.61:1 80.00 1027-551-34-0000 DELGADO, JOSE D & VARGAS, CLAUDIA 16242 BAINBRIDGE WY 105,599.00 196,111.00 301,710.00 533.86 493.50 565.15:1 80.00 1027-551-35-0000 MIAO-JUNDI, ARNIE 16234 BAINBRIDGE WY 117,401.00 218,025.00 335,426.00 533.86 493.50 628.3:1 80.00 1027-551-36-0000 TY, DERRICK A & TY, LILIBETH J 16226 BAINBRIDGE WY 106,001.00 196,857.00 302,858.00 533.86 493.50 567.3:1 80.00 1027-551-37-0000 CO, FERNANDO JR & CO, JEANETTE 16218 BAINBRIDGE WY 133,000.00 248,000.00 381,000.00 533.86 493.50 713.67:1 80.00 1027-551-38-0000 HANSON, LARRY D & CHANG, CAROLYN 16210 BAINBRIDGE WY 132,000.00 245,000.00 377,000.00 533.86 493.50 706.18:1 80.00 1027-551-39-0000 FAMATID, JEFFREY S & FAMATID, MARICEL B 16202 BAINBRIDGE WY 106,803.00 198,349.00 305,152.00 533.86 493.50 571.6:1 80.00 1027-551-40-0000 LAGROSA, ANTHONY PETE & LAGROSA, MARGARET 16194 BAINBRIDGE WY 109,211.00 202,824.00 312,035.00 533.86 493.50 584.49:1 80.00 1027-551-41-0000 THERAUBE, YAN B & THERAUBE, SHERI A 16186 BAINBRIDGE WY 197,078.00 366,004.00 563,082.00 533.86 493.50 1054.74:1 80.00 1027-551-42-0000 GALLIGUEZ, GIL A & GALLIGUEZ, ULLA H 16178 BAINBRIDGE WY 110,417.00 205,061.00 315,478.00 533.86 493.50 590.94:1 80.00 1027-551-43-0000 PEREZ, JAIME 16170 BAINBRIDGE WY 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-551-51-0000 QUERUBIN FAMILY TRUST 16159 CHADWICK CT 96,431.00 179,084.00 275,515.00 533.86 493.50 516.08:1 80.00 1027-551-52-0000 FARRAJ, TAREQ & FARRAJ, NANCY 16160 CHADWICK CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-551-53-0000 URENA, JORGE & URENA, MARIA L 16168 CHADWICK CT 92,964.00 172,645.00 265,609.00 533.86 493.50 497.53:1 80.00 1027-551-54-0000 NAVARRO, ISMAEL 16176 CHADWICK CT 94,215.00 174,972.00 269,187.00 533.86 493.50 504.23:1 80.00 1027-551-55-0000 FLINDT, JULIE M 16184 CHADWICK CT 91,735.00 181,611.00 273,346.00 533.86 493.50 512.02:1 80.00 1027-551-56-0000 ELARMO, ALLAN & ELARMO, ROSALYN 16192 CHADWICK CT 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-551-57-0000 OLSON-OCAMB, JAMIE S 16200 CHADWICK CT 90,916.00 168,844.00 259,760.00 533.86 493.50 486.57:1 80.00 1027-551-58-0000 BLUEFORD, SHIRLEY A 16208 CHADWICK CT 81,910.00 155,558.00 237,468.00 533.86 493.50 444.81:1 80.00 1027-551-59-0000 LISING, MARIA LUISA V & LISING, AISA K 16216 CHADWICK CT 134,000.00 250,000.00 384,000.00 533.86 493.50 719.29:1 80.00 1027-551-60-0000 ZAMORA, MAY C Q & ZAMORA, CARLOS 16224 CHADWICK CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-551-61-0000 ECHAVARRIA, TIMOTHY J & ECHAVARRIA, KATHLEEN M 16232 CHADWICK CT 92,949.00 172,615.00 265,564.00 533.86 493.50 497.44:1 80.00 1027-551-62-0000 GUTIERREZ, IRAM A & GUTIERREZ, EMMA 16197 CHADWICK CT 98,287.00 182,533.00 280,820.00 533.86 493.50 526.02:1 80.00 1027-551-63-0000 CAMBEROS, MARCELLA 16189 CHADWICK CT 109,194.00 202,784.00 311,978.00 533.86 493.50 584.38:1 80.00 1027-551-64-0000 RODRIGUEZ, CLAUDIA M 16181 CHADWICK CT 95,421.00 177,209.00 272,630.00 533.86 493.50 510.68:1 80.00 1027-551-65-0000 GREGG, NANCY & HARPER, SEAN 16169 PRESTWICKE WY 149,000.00 277,000.00 426,000.00 533.86 493.50 797.96:1 80.00 1027-561-01-0000 MASSY, LEAH A 16017 PRESTWICKE WY 128,721.00 239,052.00 367,773.00 533.86 493.50 688.89:1 80.00 1027-561-02-0000 WU, WAVERLY PEI-I 16009 PRESTWICKE WY 107,418.00 139,455.00 246,873.00 533.86 493.50 462.43:1 80.00 1027-561-03-0000 MARINAS, ROBERTA 16001 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-04-0000 MONTEMAYOR, NOAHN J A & IMELDA R REV 15993 PRESTWICKE WY 101,264.00 188,061.00 289,325.00 533.86 493.50 541.95:1 80.00 1027-561-05-0000 IMANSE, ANDREW & RUTH 1999 TRUST 5592 BARCLAY CT 107,418.00 173,683.00 281,101.00 533.86 493.50 526.54:1 80.00 1027-561-06-0000 YACIW, LORRAINE M 5584 BARCLAY CT 123,000.00 228,000.00 351,000.00 533.86 493.50 657.48:1 80.00 1027-561-07-0000 MEHTA, HARSHAD D & MEHTA, KAUSHIKA 5576 BARCLAY CT 107,418.00 164,160.00 271,578.00 533.86 493.50 508.71:1 80.00 1027-561-08-0000 CALDERON, CRUZ & CALDERON, ANDREA 5568 BARCLAY CT 95,484.00 158,741.00 254,225.00 533.86 493.50 476.2:1 80.00 1027-561-09-0000 CHEN, CHIN-LIEN 5560 BARCLAY CT 123,000.00 228,000.00 351,000.00 533.86 493.50 657.48:1 80.00 1027-561-10-0000 KALDAS, BASSEM HELMY & AZER, LILY G 5552 BARCLAY CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-11-0000 KATER, HERMAN & SIMPSON, LAKISHA D 5544 BARCLAY CT 107,418.00 170,677.00 278,095.00 533.86 493.50 520.91:1 80.00 1027-561-12-0000 SUNG, PHILLIP O & SUNG, PHILIP O 5536 BARCLAY CT 123,000.00 228,000.00 351,000.00 533.86 493.50 657.48:1 80.00 1027-561-13-0000 LIM, JEROME & GALMAN, JULIE MARTHA 5528 BARCLAY CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-14-0000 LARSON, RONALD A & LARSON, JENNIFER A 16004 PEMBROOK WY 107,418.00 220,299.00 327,717.00 533.86 493.50 613.86:1 80.00 1027-561-15-0000 SIJOATMOJO, STEPHANUS & ATMODIPURO, MARGY 16012 PEMBROOK WY 114,155.00 212,004.00 326,159.00 533.86 493.50 610.94:1 80.00 1027-561-16-0000 SULTAN, SYED Y & SULTAN, RABIA 16020 PEMBROOK WY 107,418.00 154,163.00 261,581.00 533.86 493.50 489.98:1 80.00 1027-561-17-0000 MEJIA, VINCENT & BRIGGS, SANDRA 16028 PEMBROOK WY 125,965.00 233,936.00 359,901.00 533.86 493.50 674.15:1 80.00 1027-561-18-0000 CUSITER, DARREL S & CUSITER, TINA M 16036 PEMBROOK WY 105,312.00 152,118.00 257,430.00 533.86 493.50 482.21:1 80.00 1027-561-19-0000 IBARRA, PAMELA 16044 PEMBROOK WY 107,418.00 151,018.00 258,436.00 533.86 493.50 484.09:1 80.00 1027-561-20-0000 MORENO, JOSE C & MORENO, ROSAURA L 16052 PEMBROOK WY 119,792.00 222,472.00 342,264.00 533.86 493.50 641.11:1 80.00 1027-561-21-0000 PATEL, JAY R 16060 PEMBROOK WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-22-0000 PHOENIX REALTY INV LLC 16068 PEMBROOK WY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-23-0000 MEJIA, IVAN 16076 PEMBROOK WY 86,001.00 159,714.00 245,715.00 533.86 493.50 460.26:1 80.00 1027-561-24-0000 DELEON, MARIO A & DELEON, CAROLYN D 16084 PENBROOK WY 105,312.00 178,428.00 283,740.00 533.86 493.50 531.49:1 80.00 1027-561-25-0000 PATEL, JAY R 5575 GABLEVIEW CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-26-0000 TAINO, ANTHONY Z & TAINO, LUISA G 5583 GABLEVIEW CT 105,312.00 160,297.00 265,609.00 533.86 493.50 497.53:1 80.00 1027-561-27-0000 BERGAMO, MICHAEL J & BERGAMO, HEIDI K 5591 GABLEVIEW CT 105,312.00 156,797.00 262,109.00 533.86 493.50 490.97:1 80.00 1027-561-28-0000 LUI, SHEUNG H & LEUNG, CHING YI BONITA 5599 GABLEVIEW CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-29-0000 MAGADAN, EVELYN 5607 GABLEVIEW CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-30-0000 RODRIGUEZ, SANDRO & RODRIGUEZ, NATALIE 5615 GABLEVIEW CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-31-0000 LEE, MING CHAO & AU, GLORIA SIN YEE 5610 GABLEVIEW CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-32-0000 LIN, YU C 5602 GABLEVIEW CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-33-0000 TING, ROSE YEN JUNG 5594 GABLEVIEW CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-34-0000 ABDELSAYED, NAGUI & ABDELSAYED, LINDA 5586 GABLEVIEW CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-35-0000 MA, YIU KAY 5578 GABLEVIEW CT 105,312.00 169,671.00 274,983.00 533.86 493.50 515.08:1 80.00 1027-561-36-0000 TAN, SARAH L 5555 BRYNWOOD WY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-37-0000 RIGOR, JOVENCIO V & RIGOR, MARILEAH 5563 BRYNWOOD WY 124,000.00 230,000.00 354,000.00 533.86 493.50 663.1:1 80.00 1027-561-38-0000 SHAWMAY, SHARON 5571 BRYNWOOD WY 105,312.00 166,745.00 272,057.00 533.86 493.50 509.6:1 80.00 1027-561-39-0000 PAYNE, JASON M & PAYNE, KERRY L 5579 BRYNWOOD WY 120,061.00 222,970.00 343,031.00 533.86 493.50 642.55:1 80.00 1027-561-40-0000 LANE, KIRK W & LANE, CHERYL L 5587 BRYNWOOD WY 107,418.00 165,554.00 272,972.00 533.86 493.50 511.32:1 80.00 1027-561-41-0000 MAEDA, MICHELLE L & MAEDA, NAOHIKO 5596 BRYNWOOD WY 129,901.00 241,248.00 371,149.00 533.86 493.50 695.22:1 80.00 1027-561-42-0000 FRENCH, MELINDA M & FRENCH, MICHAEL D 5588 BRYNWOOD WY 105,312.00 144,440.00 249,752.00 533.86 493.50 467.82:1 80.00 1027-561-43-0000 SANABRIA, MIGUEL A & SANABRIA, AURELIA 5580 BRYNWOOD WY 105,312.00 152,101.00 257,413.00 533.86 493.50 482.17:1 80.00 1027-561-44-0000 SOLIMAN, GARY L & SOLIMAN, REBECCA R 5572 BRYNWOOD WY 105,312.00 162,403.00 267,715.00 533.86 493.50 501.47:1 80.00 1027-561-45-0000 CHILDRESS, SEAN J & ROY-CHILDRESS, BRIGITTE A 5564 BRYNWOOD WY 107,418.00 153,139.00 260,557.00 533.86 493.50 488.06:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 17 of 27 D-18 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1027-561-46-0000 PATTERSON, WILLIAM 5556 BRYNWOOD WY 107,418.00 172,208.00 279,626.00 533.86 493.50 523.78:1 80.00 1027-561-47-0000 CASTANEDA, MANUEL JR & CASTANEDA, IEASEMA 5539 BARCLAY CT 107,418.00 172,454.00 279,872.00 533.86 493.50 524.24:1 80.00 1027-561-48-0000 SUWANPRUIKSA, JOE & AQUINO, JAIME 5547 BARCLAY CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-49-0000 LIZADA, JESSICA & FAJARDO, DENNIS 5555 BARCLAY CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-50-0000 PATEL, PARESH J & PATEL, PRAKASH J 5563 BARCLAY CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-51-0000 SAKURAI, MERVIN HIDEKI & SAKURAI, SANDI KIYOKO 5571 BARCLAY CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-52-0000 O'SHEA, KEVIN P & O'SHEA, SALLY J 5579 BARCLAY CT 107,418.00 131,278.00 238,696.00 533.86 493.50 447.11:1 80.00 1027-561-53-0000 RUIZ, GERALDINE 16036 PRESTWICKE WY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-54-0000 PURI, SUNDEEP & PURI, NAMITA 16044 PRESTWICKE WY 118,093.00 219,315.00 337,408.00 533.86 493.50 632.02:1 80.00 1027-561-55-0000 JUNG, LENHI & JUNG, HOWARD 16052 PRESTWICKE WY 105,312.00 161,466.00 266,778.00 533.86 493.50 499.72:1 80.00 1027-561-56-0000 KROGER, PETER M & HE, HAI YING 16060 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-57-0000 CHAO, SUNG LING 16068 PRESTWICKE WY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-58-0000 CHU, POH HUNG & TJAHJONO, CHRISTINE 16076 PRESTWICKE WY 138,000.00 257,000.00 395,000.00 533.86 493.50 739.89:1 80.00 1027-561-59-0000 BONOAN, MILTON B & BONOAN, ZENAIDA B 16084 PRESTWICKE WY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-60-0000 YANG, SHIAN YUAN & LAU, AGNES HOI YAN 16151 CHADWICK CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-61-0000 ALVI, GHULAM N & ALVI, KISHWAR 16143 CHADWICK CT 97,509.00 181,086.00 278,595.00 533.86 493.50 521.85:1 80.00 1027-561-62-0000 TAINO, JEFFREY Z & TAINO, CYNTHIA Y CHADWICK CT 97,268.00 180,640.00 277,908.00 533.86 493.50 520.56:1 80.00 1027-561-63-0000 SO, JERRY 16127 CHADWICK CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-64-0000 TAI, DANIEL & TAI, BEVERLY 5613 CAMEO CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-65-0000 SULLIVAN, WAYNE E & SULLIVAN, DEANDREA 5617 CAMEO CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-66-0000 CAYMO, RICO A & YU, PUI-YAN 5618 CAMEO CT 111,125.00 206,376.00 317,501.00 533.86 493.50 594.73:1 80.00 1027-561-67-0000 GUN, TODD Y 5616 CAMEO CT 112,420.00 208,783.00 321,203.00 533.86 493.50 601.66:1 80.00 1027-561-68-0000 KERTATAMA, ANDRY & CHUA, LI 5612 CAMEO CT 102,996.00 191,276.00 294,272.00 533.86 493.50 551.22:1 80.00 1027-561-69-0000 BHAGAT, YOGEN P & GOEL, RASHMI 5604 CAMEO CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-70-0000 MURRAY, EDWIN V & MURRAY, JAMES J 5596 CAMEO CT 104,433.00 193,940.00 298,373.00 533.86 493.50 558.9:1 80.00 1027-561-71-0000 SENATIN, GWENZON M & SENATIN, ADELE P 5588 CAMEO CT 104,230.00 193,569.00 297,799.00 533.86 493.50 557.82:1 80.00 1027-561-72-0000 TAYLOR, ALFRED C JR & BARNES-TAYLOR, YOLANDA M 5584 CAMEO CT 99,911.00 185,546.00 285,457.00 533.86 493.50 534.7:1 80.00 1027-561-73-0000 SAKAUE, ANDREW R & SAKAUE, MARIBEL Y 16112 CHADWICK CT 97,566.00 181,191.00 278,757.00 533.86 493.50 522.15:1 80.00 1027-561-74-0000 TIEN, YI-PING & YANG, SAN-JONG 16120 CHADWICK CT 134,394.00 249,893.00 384,287.00 533.86 493.50 719.83:1 80.00 1027-561-75-0000 GARZA, JOE & GARZA, VERONICA 16128 CHADWICK CT 94,723.00 175,915.00 270,638.00 533.86 493.50 506.95:1 80.00 1027-561-76-0000 MENDEZ, WILLIAM & ULLOA-MENDEZ, MONICA 16136 CHADWICK CT 96,781.00 179,738.00 276,519.00 533.86 493.50 517.96:1 80.00 1027-561-77-0000 ANDREWS FAMILY REVOCABLE LIV TR(7-5- 16144 CHADWICK CT 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-78-0000 ANG, FREDERICK C & ANG, MICHELLE L 16152 CHADWICK CT 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1027-561-79-0000 ENGLEN, BRIAN D 16081 PRESTWICKE WY 105,312.00 172,010.00 277,322.00 533.86 493.50 519.47:1 80.00 1027-561-80-0000 ZAMORA, CRISANTO C 16073 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-81-0000 NAZARZAI, AHMAD & NAZARZAI, WAZMA 16065 PRESTWICKE WY 91,219.00 169,410.00 260,629.00 533.86 493.50 488.2:1 80.00 1027-561-82-0000 CORBIN, TAMARA M & CORBIN, CLIFFORD R 16057 PRESTWICKE WY 91,547.00 170,015.00 261,562.00 533.86 493.50 489.94:1 80.00 1027-561-83-0000 JENKINS, RONALD Q & JENKINS, MICHELLE 16049 PRESTWICKE WY 93,787.00 174,174.00 267,961.00 533.86 493.50 501.93:1 80.00 1027-561-84-0000 AFIFY, WALEED & HASSANIN, EMAN 16041 PRESTWICKE WY 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1027-561-85-0000 HERRICK FAMILY TRUST 2/26/09 16033 PRESTWICKE WY 107,418.00 155,354.00 262,772.00 533.86 493.50 492.21:1 80.00 1027-571-01-0000 GARLAND, MICHAEL R & GARLAND, COREY L 16589 BRAMBLEBERRY CT 113,441.00 210,674.00 324,115.00 1,191.20 1,101.14 272.09:1 178.52 1027-571-02-0000 LAU, KENNETH & LEUNG, ALICE N 16597 BRAMBLEBERRY CT 129,901.00 241,248.00 371,149.00 1,191.20 1,101.14 311.58:1 178.52 1027-571-03-0000 TRUGMAN, DARIUS & TRUGMAN, NICHOLLE 16605 BRAMBLEBERRY CT 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-571-04-0000 MA, SHU-YU & HUANG, HUI-CHE 16613 BRAMBLEBERRY CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-05-0000 DE LOS SANTOS, ROBERT O & DE LOS SANTOS, ROBERTO B 16604 TIMBERERVIEW CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-06-0000 JUAREZ, JOSE A 16596 TIMBERVIEW AVE 139,000.00 256,000.00 395,000.00 1,191.20 1,101.14 331.6:1 178.52 1027-571-07-0000 KRISTANTO, DANNY & GUNAWAN, INDRA 16588 TIMBERVIEW AVE 123,000.00 229,000.00 352,000.00 1,191.20 1,101.14 295.5:1 178.52 1027-571-08-0000 CHANG, HUI MING & HO, HSUI CHING 16580 TIMBERVIEW AVE 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-571-09-0000 YE, ANGELA RU 5720 ROSEBUD CT 120,569.00 223,912.00 344,481.00 1,191.20 1,101.14 289.19:1 178.52 1027-571-10-0000 COOPER, ALLEN D JR & COOPER, LEOLANI A 5728 ROSEBUD CT 121,021.00 243,412.00 364,433.00 1,191.20 1,101.14 305.94:1 178.52 1027-571-11-0000 DE SMET, JOSHUA J & DE SMET, AMY L 5736 ROSEBUD CT 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-571-12-0000 CHEN, KATHY H 5744 ROSEBUD CT 105,312.00 232,512.00 337,824.00 1,191.20 1,101.14 283.6:1 178.52 1027-571-13-0000 LI, MARVIN 5752 ROSEBUD CT 105,312.00 225,743.00 331,055.00 1,191.20 1,101.14 277.92:1 178.52 1027-571-14-0000 RAMIREZ, CHRISTOPHER 5760 ROSEBUD CT 151,000.00 281,000.00 432,000.00 1,191.20 1,101.14 362.66:1 178.52 1027-571-15-0000 VALDEZ, DANIEL & VALDEZ, LINDA 5768 ROSEBUD CT 115,815.00 241,676.00 357,491.00 1,191.20 1,101.14 300.11:1 178.52 1027-571-16-0000 PROVIDENT SAVINGS BANK FSB 5776 ROSEBUD CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-17-0000 MEDINA, DENNIS A & MEDINA, MARICRIS 5779 ROSEBUD CT 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-571-18-0000 HERNANDEZ, ISMAEL JR 5771 ROSEBUD CT 154,000.00 285,000.00 439,000.00 1,191.20 1,101.14 368.54:1 178.52 1027-571-19-0000 PATEL, HIMATLAL & KAMUBEN REV TRUST 5763 ROSEBUD CT 110,983.00 210,609.00 321,592.00 1,191.20 1,101.14 269.97:1 178.52 1027-571-20-0000 CADA, RONEL SILVA 5755 ROSEBUD CT 102,385.00 190,137.00 292,522.00 1,191.20 1,101.14 245.57:1 178.52 1027-571-21-0000 PAGUIO, WILFREDO P & PAGUIO, FLORENCE F 5747 ROSEBUD CT 102,385.00 190,137.00 292,522.00 1,191.20 1,101.14 245.57:1 178.52 1027-571-22-0000 KURUP, SHREEKUMAR B & KURUP, KANAN S 5739 ROSEBUD CT 105,312.00 219,224.00 324,536.00 1,191.20 1,101.14 272.44:1 178.52 1027-571-23-0000 MALDONADO, ROSALIE REV LIV TR 9/19/0 5740 FERNWOOD CT 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-571-24-0000 SUBROTO, LEONARDUS B & HARSONO, INGRID 5748 FERNWOOD CT 123,732.00 252,982.00 376,714.00 1,191.20 1,101.14 316.25:1 178.52 1027-571-25-0000 LE, MATTHEW & LE, NIKIE T 5756 FERNWOOD CT 110,414.00 205,055.00 315,469.00 1,191.20 1,101.14 264.83:1 178.52 1027-571-26-0000 LOPEZ, ANGEL JR & LOPEZ, DEBBIE 5764 FERNWOOD CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-27-0000 BABCOCK, LARRY D & BABCOCK, TERESA A 5772 FERNWOOD CT 109,754.00 203,829.00 313,583.00 1,191.20 1,101.14 263.25:1 178.52 1027-571-28-0000 US BANK NATIONAL ASSOCIATION TR 5780 FERNWOOD CT 123,000.00 229,000.00 352,000.00 1,191.20 1,101.14 295.5:1 178.52 1027-571-29-0000 PANDES, LAWRENCE H & PANDES, BELINDA R 5784 FERNWOOD CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-30-0000 CASAS, JAIME 5783 FERNWOOD CT 116,623.00 216,583.00 333,206.00 1,191.20 1,101.14 279.72:1 178.52 1027-571-31-0000 LESLIE, WILLIAM & YANG, XIAO XING 5779 FERNWOOD CT 123,000.00 229,000.00 352,000.00 1,191.20 1,101.14 295.5:1 178.52 1027-571-32-0000 LAZARO, RAMON E & KAMACHI-LAZARO, AVALYN F 5771 FERNWOOD CT 105,312.00 251,387.00 356,699.00 1,191.20 1,101.14 299.45:1 178.52 1027-571-33-0000 WANG, JANE 5763 FERNWOOD CT 118,448.00 219,974.00 338,422.00 1,191.20 1,101.14 284.1:1 178.52 1027-571-34-0000 GARCIA, ESTELA C 5755 FERNWOOD CT 145,000.00 269,000.00 414,000.00 1,191.20 1,101.14 347.55:1 178.52 1027-571-35-0000 DEKNIKKER, DARIN D & DEKNIKKER, STACEY M 5747 FERNWOOD CT 106,020.00 196,894.00 302,914.00 1,191.20 1,101.14 254.29:1 178.52

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 18 of 27 D-19 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1027-571-36-0000 BOWIE, STEVE 5739 FERNWOOD CT 138,000.00 255,000.00 393,000.00 1,191.20 1,101.14 329.92:1 178.52 1027-581-01-0000 PINE 1 VENTURE LP 5877 PINE AVE 496,434.00 1,390,566.00 1,887,000.00 2,419.63 2,236.69 779.87:1 362.62 1027-581-02-0000 PINE 1 VENTURE LP 5877 PINE AVE 496,434.00 1,390,566.00 1,887,000.00 2,419.62 2,236.68 779.87:1 362.62 1027-581-03-0000 ARK INDUSTRIES LLC 5871 PINE AVE 345,800.00 980,300.00 1,326,100.00 2,419.62 2,236.68 548.06:1 362.62 1027-581-04-0000 ARK INDUSTRIES LLC 5871 PINE AVE 345,800.00 980,300.00 1,326,100.00 2,419.62 2,236.68 548.06:1 362.62 1027-581-05-0000 BLEVINS, LEE D 5867 PINE AVE 380,443.00 1,089,330.00 1,469,773.00 2,419.62 2,236.68 607.44:1 362.62 1027-581-06-0000 BLEVINS, LEE 5867 PINE AVE 380,443.00 1,089,330.00 1,469,773.00 2,419.62 2,236.68 607.44:1 362.62 1027-581-07-0000 MARKOVITZ, JACK TRUST 7-10-02 5861 PINE AVE 542,200.00 1,449,800.00 1,992,000.00 2,419.62 2,236.68 823.27:1 362.62 1027-581-08-0000 MARKOVITZ, JACK TRUST 7-10-02 5861 PINE AVE 542,200.00 1,449,800.00 1,992,000.00 2,419.62 2,236.68 823.27:1 362.62 1027-581-09-0000 SHIMIZU, GLENN S & FESSLER, JOHN 5851 PINE AVE 222,854.00 660,987.00 883,841.00 2,419.62 2,236.68 365.28:1 362.62 1027-581-10-0000 SHIMIZU, GLENN S & FESSLER, JOHN 5851 PINE AVE 206,936.00 611,767.00 818,703.00 2,419.62 2,236.68 338.36:1 362.62 1027-581-11-0000 AYAMI FORTUNES LLC 5857 PINE AVE 222,360.00 714,000.00 936,360.00 2,419.62 2,236.68 386.99:1 362.62 1027-581-12-0000 AYAMI FORTUNES LLC 5857 PINE AVE 211,140.00 725,220.00 936,360.00 2,419.62 2,236.68 386.99:1 362.62 1027-581-13-0000 FULLER, MATTHEW M & FULLER, SUSAN L 5839 PINE AVE 143,263.00 465,871.00 609,134.00 2,419.62 2,236.68 251.75:1 362.62 1027-581-14-0000 FULLER, MATTHEW M & FULLER, SUSAN L 5839 PINE AVE 132,121.00 429,259.00 561,380.00 2,419.62 2,236.68 232.01:1 362.62 1027-581-15-0000 SNOWBERRY PROPERTIES LLC 5843 PINE AVE 143,700.00 413,300.00 557,000.00 2,419.62 2,236.68 230.2:1 362.62 1027-581-16-0000 SNOWBERRY PROPERTIES LLC 5843 PINE AVE 156,800.00 439,800.00 596,600.00 2,419.62 2,236.68 246.57:1 362.62 1027-581-17-0000 HEG L L C 5847 PINE AVE 135,304.00 417,055.00 552,359.00 2,419.63 2,236.69 228.28:1 362.62 1027-581-18-0000 HEG L L C 5847 PINE AVE 124,162.00 384,688.00 508,850.00 2,419.63 2,236.69 210.3:1 362.62 1027-581-19-0000 MAJOR & FOSTER PROPERTIES INC 5831 PINE AVE 195,793.00 596,272.00 792,065.00 2,419.63 2,236.69 327.35:1 362.62 1027-581-20-0000 MAJOR & FOSTER PROPERTIES INC 5831 PINE AVE 183,058.00 560,657.00 743,715.00 2,419.63 2,236.69 307.37:1 362.62 1027-581-22-0000 HERITAGE MORTGAGE INC & TAYLOR, JOSEPHINE LIV TR 2003 5821 PINE AVE 121,727.00 554,533.00 676,260.00 2,419.63 2,236.69 279.49:1 362.62 1027-581-23-0000 HERITAGE MORTGAGE INC & TAYLOR, JOSEPHINE LIV TR 2003 5821 PINE AVE 114,444.00 520,200.00 634,644.00 2,419.63 2,236.69 262.29:1 362.62 1027-581-24-0000 CHINO HILLS PODIATRY GROUP INC 5827 PINE AVE 226,287.00 729,841.00 956,128.00 2,419.63 2,236.69 395.15:1 408.06 1027-581-25-0000 SWIFT, ROBIN M & EDWARDS-SWIFT, PAMELA 5827 PINE AVE 219,670.00 727,988.00 947,658.00 2,419.63 2,236.69 391.65:1 362.62 1027-581-26-0000 LIPINSKY, D & G FAMILY TRUST UTD 9/2 & BROWN, SJ & SL FAMILY TRUST UTD 4/26 5811 PINE AVE 170,324.00 553,526.00 723,850.00 2,419.63 2,236.69 299.16:1 362.62 1027-581-27-0000 LIPINSKY, D & G FAMILY TRUST UTD 9/2 & BROWN, SJ & SL FAMILY TRUST UTD 4/26 5811 PINE AVE 151,222.00 486,457.00 637,679.00 2,419.63 2,236.69 263.54:1 362.62 1027-581-28-0000 JORDAN ROSE LLC 5817 PINE AVE 192,474.00 545,170.00 737,644.00 2,419.63 2,236.69 304.86:1 362.62 1027-581-29-0000 INFOSPRING HOLDINGS LLC 5817 PINE AVE 153,000.00 494,700.00 647,700.00 2,419.63 2,236.69 267.69:1 362.62 1027-581-30-0000 BKRP LLC 5807 PINE AVE 86,353.00 399,514.00 485,867.00 2,419.63 2,236.69 200.8:1 362.62 1027-581-31-0000 BKRP LLC 5807 PINE AVE 140,454.00 432,806.00 573,260.00 2,419.63 2,236.69 236.92:1 362.62 1027-581-33-0000 5651 PINE AVE LLC 5771 PINE AVE 1,477,368.00 6,887,448.00 8,364,816.00 2,419.63 2,236.69 3457.06:1 362.62 1027-581-34-0000 5651 PINE AVE LLC 5751 PINE AVE 579,503.00 1,823,821.00 2,403,324.00 2,419.63 2,236.69 993.26:1 362.62 1028-103-06-0000 GILDED AGE INVESTMENT LLC COUNTRY CLUB DR 5,768,644.00 0.00 5,768,644.00 36,584.10 33,818.11 157.68:1 5,282.92 1028-181-10-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-11-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-12-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-13-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-14-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-15-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-16-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-17-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-18-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-19-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-20-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-21-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-22-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-23-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-24-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-25-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-26-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-27-0000 HKJ ASSOCIATES LLC 15447 POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-28-0000 HSU, CHING I 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-29-0000 LIAN HUO INC 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-30-0000 HURST, FLOYD TIMOTHY REV TRUST 8/12/ 15447 POMONA RINCON RD 112,809.00 209,501.00 322,310.00 136.25 125.95 2365.58:1 20.42 1028-181-31-0000 LIAN HUO INC 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-32-0000 LIAN HUO INC 15447 POMONA RINCON RD 11,694.00 261,120.00 272,814.00 136.25 125.95 2002.3:1 20.42 1028-181-33-0000 JC & C INVESTMENTS LLC 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-34-0000 LEE, KENNETH YANG & CHANG, MANDY MANSHU 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-35-0000 KAO, ANDY CHEN HSIANG & CHEANG, LOI 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-36-0000 LAI, JOHN IRREVOCABLE TRUST 8/8/04 & LAI, JACQUELINE & JOHN IRREV TR 8/8/ 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-37-0000 LIBERTY ASSET MANAGEMENT CORPORATION 15447 POMONA RINCON RD 11,694.00 261,120.00 272,814.00 136.25 125.95 2002.3:1 20.42 1028-181-38-0000 LIBERTY ASSET MANAGEMENT CORPORATION 15447 POMONA RINCON RD 11,694.00 261,120.00 272,814.00 136.25 125.95 2002.3:1 20.42 1028-181-39-0000 TSAI TRUST 11/3/04 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-40-0000 HWANG, WALLACE W & TSAI, HUI SHIANG 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-41-0000 HUANG, YUNG CHENG 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-42-0000 CHRISTY, NICHOLAS A & MELANIE A 2006 & CHRISTY, JOSEPH N 15447 POMONA RINCON RD 98,263.00 182,131.00 280,394.00 136.25 125.95 2057.94:1 20.42 1028-181-43-0000 SUN, BIANCA 15447 POMONA RINCON RD 11,694.00 261,120.00 272,814.00 136.25 125.95 2002.3:1 20.42 1028-181-44-0000 CHENG, ROBERT H & CHENG, CHEN HSIN CHIN 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-45-0000 AU YEUNG FAMILY 2004 TRUST 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-46-0000 PARTS N GO 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-47-0000 HWANG, WALLACE W & TSAI, HUI SHIANG 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-48-0000 LIN, ZHI FENG & ZHOU, WEN LIN 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42 1028-181-49-0000 TEELE, ROBERT L 15447 POMONA RINCON RD 109,626.00 203,589.00 313,215.00 136.25 125.95 2298.83:1 20.42 1028-181-50-0000 JC & C INVESTMENTS LLC 15447 POMONA RINCON RD 11,694.00 276,420.00 288,114.00 136.25 125.95 2114.6:1 20.42

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 19 of 27 D-20 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-181-51-0000 HERRERA, MARGARET LORENA 15447 POMONA RINCON RD 112,000.00 207,000.00 319,000.00 136.25 125.95 2341.28:1 20.42 1028-181-52-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-53-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-54-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-55-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-56-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-57-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-58-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-59-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-60-0000 LIBERTY ASSET MANAGEMENT CORPORATION POMONA RINCON RD 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-61-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-62-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-63-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-64-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-65-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-66-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-67-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-68-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-69-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-70-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-71-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-72-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-73-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-74-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-75-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-76-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-77-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-78-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-181-79-0000 LIBERTY ASSET MANAGEMENT CORPORATION 11,694.00 0.00 11,694.00 136.25 125.95 85.83:1 20.42 1028-191-01-0000 INDUS-CHINO HILLS LP LOS SERRANOS RD 1,131,247.00 0.00 1,131,247.00 5,135.16 4,746.91 220.29:1 770.44 1028-191-02-0000 INDUS-CHINO HILLS LP LOS SERRANOS RD 717,376.00 0.00 717,376.00 3,268.34 3,021.23 219.49:1 486.54 1028-191-03-0000 INDUS-CHINO HILLS LP BIRD FARM RD 501,951.00 0.00 501,951.00 2,335.00 2,158.46 214.97:1 349.94 1028-191-04-0000 INDUS-CHINO HILLS LP BIRD FARM RD 3,809,737.00 0.00 3,809,737.00 16,210.12 14,984.53 235.02:1 2,364.88 1028-192-01-0000 INDUS-CHINO HILLS LP 5120 LOS SERRANOS RD 2,567,063.00 0.00 2,567,063.00 10,275.43 9,498.54 249.83:1 1,510.48 1028-202-57-0000 HERITAGE CH LLC (1) N/A N/A N/A 4,485.56 4,146.42 N/A (1) 661.78 1028-202-59-0000 HERITAGE CH LLC (1) N/A N/A N/A 9,541.32 8,819.94 N/A (1) 1,389.64 1028-202-60-0000 HERITAGE CH LLC (1) N/A N/A N/A 5,169.80 4,778.93 N/A (1) 760.28 1028-202-61-0000 HERITAGE CH LLC (1) N/A N/A N/A 9,313.24 8,609.10 N/A (1) 1,356.80 1028-351-06-0000 HIGGINS BRICK CO 3,582.00 0.00 3,582.00 8,001.84 7,396.85 0.45:1 1,168.00 1028-351-11-0000 DESATOFF, LORI & SANDERS, JUDI H POMONA RINCON RD 19,809.00 0.00 19,809.00 57,183.14 52,859.74 0.35:1 8,248.50 1028-351-18-0000 WEEDA, ADRIANA IRREV TR 5/11/07 POMONA RINCON RD 35,185.00 0.00 35,185.00 95,490.70 88,271.00 0.37:1 13,763.54 1028-351-30-0000 Desatoff, Lori & Higgins, Ronald R SEQUEL CANYON PKWY 419.00 0.00 419.00 52,904.37 48,904.47 0.01:1 7,632.50 1028-351-31-0000 Desatoff, Lori & Higgins, Ronald R SEQUEL CANYON PKWY 22,060.00 0.00 22,060.00 23,638.12 21,850.93 0.93:1 3,419.12 1028-351-40-0000 FELFAM LIMITED PARTNERSHIP 15890 SOQUEL CANYON RD 4,188,120.00 12,539,880.00 16,728,000.00 58,305.03 53,896.80 286.9:1 8,410.02 1028-351-41-0000 HIGGINS BRICK CO 25,365.00 0.00 25,365.00 115,019.14 106,322.97 0.22:1 16,575.00 1028-351-47-0000 CHINO HILLS GOLDEN TRIANGLE LLC 15881 POMONA RINCON RD 9,051,480.00 0.00 9,051,480.00 161,894.84 149,654.57 55.91:1 23,384.44 1028-481-03-0000 RIVENDELL LAND COMPANY, INC POMONA RINCON DR 6,201.00 0.00 6,201.00 1,373.01 1,269.20 4.52:1 205.76 1028-551-01-0000 PEREZ, EMILIA G & ZOLA, BRENDA 15757 AMSTON CT 147,000.00 273,000.00 420,000.00 533.86 493.50 786.72:1 80.00 1028-551-02-0000 BENITEZ, IMELDA 15749 AMSTON CT 137,720.00 255,766.00 393,486.00 533.86 493.50 737.06:1 80.00 1028-551-03-0000 SALAYMEH, GUS ABDUL-SAMI & HASSAN, RANIEH F 15741 AMSTON CT 146,652.00 318,413.00 465,065.00 533.86 493.50 871.14:1 80.00 1028-551-04-0000 RITTEL, J & M 2008 FAMILY TRUST 15744 AMSTON CT 131,474.00 247,846.00 379,320.00 533.86 493.50 710.52:1 80.00 1028-551-05-0000 DANSKIN, BRIAN P 15748 AMSTON CT 124,471.00 271,652.00 396,123.00 533.86 493.50 742:1 80.00 1028-551-06-0000 SELLECK, DARRYL & TAMARA L REV TR 11 15756 AMSTON CT 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-551-07-0000 SHAH, URVI 15764 AMSTON CT 114,629.00 212,880.00 327,509.00 533.86 493.50 613.47:1 80.00 1028-551-08-0000 SIMON, DAVID H & SIMON, LANNA T 15772 AMSTON CT 115,637.00 214,753.00 330,390.00 533.86 493.50 618.87:1 80.00 1028-551-09-0000 YUN, SUNG M & KIM, YOANNA 15780 AMSTON CT 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-551-10-0000 LIU, TING CHEN & LIU, CHIU HSHING 15788 AMSTON CT 152,000.00 281,000.00 433,000.00 533.86 493.50 811.07:1 80.00 1028-551-11-0000 RAMOS, GERARDO 15796 AMSTON CT 127,582.00 236,937.00 364,519.00 533.86 493.50 682.8:1 80.00 1028-551-12-0000 PENA, RENATO & PENA, BELINDA 5531 GRENVIEW WY 135,098.00 253,032.00 388,130.00 533.86 493.50 727.03:1 80.00 1028-551-13-0000 LORENZO, MARLENE 5539 GRENVIEW WY 140,000.00 261,000.00 401,000.00 533.86 493.50 751.13:1 80.00 1028-551-14-0000 BHAVSAR, SANDEEP & BHAVSAR, CHHAYA 5547 GRENVIEW WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-551-15-0000 TRAN, DINH T & NGUYEN, CINDY T 5555 GRENVIEW WY 139,000.00 257,000.00 396,000.00 533.86 493.50 741.77:1 80.00 1028-551-16-0000 BAO, RICHARD & SONG, LIJUN 5563 GRENVIEW WY 122,237.00 227,009.00 349,246.00 533.86 493.50 654.19:1 80.00 1028-551-17-0000 ROMAN, MARIA FE P & ROMAN, LUCIANO C 5544 GRENVIEW WY 138,063.00 259,573.00 397,636.00 533.86 493.50 744.83:1 80.00 1028-551-18-0000 BUENO, EXCEL T & BUENO, MARIA A 5552 GRENVIEW WY 134,823.00 250,385.00 385,208.00 533.86 493.50 721.55:1 80.00 1028-551-19-0000 ELARMO, MARIA EVELYN & LUGUE, MARIA ELENA 5560 GRENVIEW WY 140,000.00 261,000.00 401,000.00 533.86 493.50 751.13:1 80.00 1028-551-20-0000 BOJORQUEZ, ANA M 5568 GRENVIEW WY 12,655.00 162,864.00 175,519.00 533.86 493.50 328.77:1 80.00 1028-551-21-0000 HULSE, MARTIN A 15760 DANBURY WY 122,592.00 226,820.00 349,412.00 533.86 493.50 654.5:1 80.00 1028-551-22-0000 RODRIGUEZ, FERNANDO & RODRIGUEZ, MARTHA 15752 DANBURY WY 132,000.00 244,000.00 376,000.00 533.86 493.50 704.3:1 80.00 1028-551-23-0000 LIANG, MARK C & LIANG, WINNIE Y 15744 DANBURY WY 140,137.00 260,254.00 400,391.00 533.86 493.50 749.99:1 80.00 1028-551-24-0000 LY, NAYSRU & HEANG, HANGLAMONG 15736 DANBURY WY 102,347.00 190,063.00 292,410.00 533.86 493.50 547.73:1 80.00 1028-551-25-0000 LIGAD, MARIA MAGDALENA 15728 DANBURY WY 138,000.00 257,000.00 395,000.00 533.86 493.50 739.89:1 80.00 1028-551-26-0000 TSUI, TIMOTHY 15720 DANBURY WY 129,506.00 240,508.00 370,014.00 533.86 493.50 693.09:1 80.00 1028-551-27-0000 CHEN, IRENE 15712 DANBURY WY 128,000.00 237,000.00 365,000.00 533.86 493.50 683.7:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 20 of 27 D-21 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-551-28-0000 LACUESTA, EDCON L & LACUESTA, EDNA L 15704 DANBURY WY 125,965.00 233,394.00 359,359.00 533.86 493.50 673.13:1 80.00 1028-551-37-0000 PAI, DAVID 15697 SILVERPOINTE AVE 149,585.00 277,799.00 427,384.00 533.86 493.50 800.55:1 80.00 1028-551-38-0000 RADSTONE TRUST (10-4-04) 15689 SILVERPOINTE AVE 107,418.00 186,986.00 294,404.00 533.86 493.50 551.46:1 80.00 1028-551-39-0000 WIRANATHA, ALFIAN 15681 SILVERPOINTE AVE 156,000.00 290,000.00 446,000.00 533.86 493.50 835.43:1 80.00 1028-551-40-0000 AGARWAL, HARI K & AGARWAL, SADHNA 15673 SILVERPOINTE AVE 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-41-0000 CHANG, ANTHONY Y & KELLY T MAI RE TR 15665 SILVERPOINTE AVE 107,418.00 185,798.00 293,216.00 533.86 493.50 549.24:1 80.00 1028-551-42-0000 CERVANTES, CARLOS G & CHOUNG, CU LY LAM 15657 SILVERPOINTE AVE 107,418.00 225,854.00 333,272.00 533.86 493.50 624.27:1 80.00 1028-551-43-0000 NAHALE, NORMA 15670 SILVERPOINTE AVE 107,418.00 250,816.00 358,234.00 533.86 493.50 671.03:1 80.00 1028-551-44-0000 ESTRELLADO, MARIA E 15678 SILVERPOINTE AVE 107,418.00 194,818.00 302,236.00 533.86 493.50 566.13:1 80.00 1028-551-45-0000 NASRATY, FAHIM & NASRATY, LAILA 15686 SILVERPOINTE AVE 120,856.00 224,448.00 345,304.00 533.86 493.50 646.81:1 80.00 1028-551-46-0000 GANDHI, BHALESH C & GANDHI, KAILASHBEN B 15694 SILVERPOINTE AVE 109,759.00 203,837.00 313,596.00 533.86 493.50 587.41:1 80.00 1028-551-52-0000 BHAKTA, YOGESH C 5452 GATEWAY DR 145,254.00 269,758.00 415,012.00 533.86 493.50 777.38:1 80.00 1028-551-53-0000 BEDI, NARINDER S & BEDI, STEVEN NARINDER 5444 GATEWAY DR 166,000.00 309,000.00 475,000.00 533.86 493.50 889.75:1 80.00 1028-551-54-0000 RUEDA, OSCAR A & DUADICO-RUEDA, FLOR R 5436 GATEWAY DR 107,418.00 214,527.00 321,945.00 533.86 493.50 603.05:1 80.00 1028-551-55-0000 GABALDON, JOAQUIN C & GABALDON, ELIZABETH P 5428 GATEWAY DR 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-56-0000 CHION, CARLOS R & CHION, VERONA K 5420 GATEWAY DR 137,382.00 268,385.00 405,767.00 533.86 493.50 760.06:1 80.00 1028-551-57-0000 LOYA, GLENDA A 5412 GATEWAY DR 134,626.00 250,019.00 384,645.00 533.86 493.50 720.5:1 80.00 1028-551-58-0000 AU, ALVIN & JENNY REVOCABLE TR 3/18/ 5404 GATEWAY DR 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-59-0000 DIDION, CHARLES E SR 5396 GATEWAY DR 105,312.00 195,997.00 301,309.00 533.86 493.50 564.4:1 80.00 1028-551-60-0000 PATEL, SUBHASH & PATEL, HASUMATI 5388 GATEWAY DR 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-61-0000 RAFAEL, DORON & RAFAEL, SHARON 5380 ROAN RD 151,866.00 303,132.00 454,998.00 533.86 493.50 852.28:1 80.00 1028-551-62-0000 PIZANO, CARLOS & PIZANO, LILIANA 15702 ROAN RD 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-63-0000 ZUNIGA, JOHN A & ZUNIGA, CINDY A 15710 ROAN RD 105,312.00 208,109.00 313,421.00 533.86 493.50 587.08:1 80.00 1028-551-64-0000 DAVIS, CHARLES & DAVIS, ANGELICA Y 15718 ROAN RD 105,312.00 198,288.00 303,600.00 533.86 493.50 568.69:1 80.00 1028-551-65-0000 VALLABH, RANJIT & VALLABH, RANJANA 15726 ROAN RD 100,244.00 186,167.00 286,411.00 533.86 493.50 536.49:1 80.00 1028-551-66-0000 DALUSONG, LEO MICHAEL R 15734 ROAN RD 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-67-0000 GALVAN, JOHN JR & GALVAN, ELIZABETH 15739 ROAN RD 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-551-68-0000 VERGARA, ALMARIO L & VERGARA, GLORIETA B 15731 ROAN RD 103,247.00 257,766.00 361,013.00 533.86 493.50 676.23:1 80.00 1028-551-69-0000 SANTOS, RAMONCITO R & SANTOS, SHIRLEY L 5401 GATEWAY DR 105,312.00 183,354.00 288,666.00 533.86 493.50 540.71:1 80.00 1028-551-70-0000 NGUYEN, JOHN C & NGUYEN, SHERYL L 5409 GATEWAY DR 107,418.00 214,578.00 321,996.00 533.86 493.50 603.15:1 80.00 1028-551-71-0000 TSAI, CHIEN PANG & CHEN, MEI-LIN 5417 GATEWAY DR 154,000.00 287,000.00 441,000.00 533.86 493.50 826.06:1 80.00 1028-551-72-0000 NGO, CUONG LIVING TRUST 2-22-2003 5425 GATEWAY DR 107,418.00 186,600.00 294,018.00 533.86 493.50 550.74:1 80.00 1028-551-73-0000 HUANG, LAMB & WONG, JASMINE MUI 5433 GATEWAY DR 154,000.00 287,000.00 441,000.00 533.86 493.50 826.06:1 80.00 1028-551-74-0000 VILLAMIN, DANNY & TERESITA LIVING TR 5441 GATEWAY DR 107,418.00 208,652.00 316,070.00 533.86 493.50 592.05:1 80.00 1028-551-75-0000 CHOW, MIKE & CHOW, LILY SHUN 5449 GATEWAY DR 107,418.00 186,559.00 293,977.00 533.86 493.50 550.66:1 80.00 1028-551-76-0000 MEHTA, PARAG & MEHTA, HINAL 5457 GATEWAY DR 107,418.00 207,374.00 314,792.00 533.86 493.50 589.65:1 80.00 1028-561-01-0000 VALDEZ, EDWARD M 15776 DANBURY WY 107,418.00 187,732.00 295,150.00 533.86 493.50 552.86:1 80.00 1028-561-02-0000 KARAKAWA, TIMMITHY B & KARAKAWA, AIMEE V 15784 DANBURY WY 144,074.00 267,566.00 411,640.00 533.86 493.50 771.06:1 80.00 1028-561-03-0000 AVRAM, DENNIS J & AVRAM, CHARLENE R 15792 DANBURY WY 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-561-04-0000 DEUTSCHE BANK NATIONAL TRUST CO(TRUS 5570 NEWBRIAR WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-561-05-0000 DINH, PHILIP & NGUYEN, NATALIE 5562 NEWBRIAR WY 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-561-06-0000 CAREY, JAMES & BROWN, KENDRA 5554 NEWBRIAR WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-561-07-0000 LIN, JASON 5546 NEWBRIAR WY 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-561-08-0000 TRUONG, KIM-CHI & TRUONG, CHAU M 5538 NEWBRIAR WY 107,558.00 187,620.00 295,178.00 533.86 493.50 552.91:1 80.00 1028-561-09-0000 RUIZ, MICHAEL A & RUIZ, JANA L 15804 AMSTON CT 143,000.00 265,000.00 408,000.00 533.86 493.50 764.25:1 80.00 1028-561-10-0000 LIVELY, DANIELLE K & LIVELY, THOMAS J 15812 AMSTON CT 105,312.00 246,579.00 351,891.00 533.86 493.50 659.14:1 80.00 1028-561-11-0000 BOJORQUEZ, ANA M & GONZALEZ, KATIA M B 15820 AMSTON CT 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-561-12-0000 GUERRERO, RICARDO & GUERRERO, JANET A 15828 AMSTON CT 105,312.00 198,921.00 304,233.00 533.86 493.50 569.87:1 80.00 1028-561-13-0000 ANN, NOEL D & ANN, CYNTHIA B 15836 AMSTON CT 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-561-14-0000 GUTIERREZ, NOE & GUTIERREZ, MARIBEL 15844 AMSTON CT 153,000.00 285,000.00 438,000.00 533.86 493.50 820.44:1 80.00 1028-561-15-0000 FOMICHENKO, DMITRIY & FOMICHENKO, NATALIYA 15852 AMSTON CT 144,000.00 266,000.00 410,000.00 533.86 493.50 767.99:1 80.00 1028-561-16-0000 SARKISSIAN, CATHERINE & SARKISSIAN, CAROL 15860 AMSTON CT 144,000.00 266,000.00 410,000.00 533.86 493.50 767.99:1 80.00 1028-561-17-0000 KIRK, JONATHAN L 15868 AMSTON CT 107,418.00 211,255.00 318,673.00 533.86 493.50 596.92:1 80.00 1028-561-18-0000 DHALA, MEHBOOB G & DHALA, FAZEELAT M 5557 TREMAINE WY 127,934.00 237,592.00 365,526.00 533.86 493.50 684.69:1 80.00 1028-561-19-0000 COLEMAN, DEBRA A 5565 TREMAINE WY 107,418.00 183,207.00 290,625.00 533.86 493.50 544.38:1 80.00 1028-561-20-0000 QU, HOWARD HUGHES 5573 TREMAINE WY 148,009.00 274,874.00 422,883.00 533.86 493.50 792.12:1 80.00 1028-561-21-0000 BAUTISTA FAMILY REVOCABLE TRUST 12/1 5581 TREMAINE WY 107,418.00 211,968.00 319,386.00 533.86 493.50 598.26:1 80.00 1028-561-22-0000 VILLEGAS, JOSELITO D & VILLEGAS, MARIA C 5610 STAFFORD CT 105,312.00 210,587.00 315,899.00 533.86 493.50 591.73:1 80.00 1028-561-23-0000 COELHO, DANIEL M & COELHO, LORI L 5602 STAFFORD CT 164,000.00 305,000.00 469,000.00 533.86 493.50 878.51:1 80.00 1028-561-24-0000 CASTRO, ALFREDO M & CASTRO, CLAUDIA 5590 TREMAINE WY 112,215.00 212,471.00 324,686.00 533.86 493.50 608.19:1 80.00 1028-561-25-0000 CHEANG, KUOK SIO & LEONG, KIT FONG 5582 TREMAINE WY 143,000.00 265,000.00 408,000.00 533.86 493.50 764.25:1 80.00 1028-561-26-0000 ROBISON, MICHAEL W & ROBISON, THERESA M 5574 TREMAINE WY 111,696.00 228,004.00 339,700.00 533.86 493.50 636.31:1 80.00 1028-561-27-0000 PARKINSON, RANDY & HYATT, LYN 5506 TREMAINE WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-561-28-0000 LYONS, JENNIFER K 5558 TREMAINE WY 107,418.00 215,305.00 322,723.00 533.86 493.50 604.51:1 80.00 1028-561-29-0000 DEL ROSARIO, DANIEL & DEL ROSARIO, MONICA 5550 TREMAINE WY 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-561-30-0000 CARNAHAN, RON E & CARHAHAN, IRENE 15863 AMSTON CT 102,388.00 190,145.00 292,533.00 533.86 493.50 547.96:1 80.00 1028-561-31-0000 BLESSINGS FROM ABOVE 15855 AMSTON CT 149,000.00 276,000.00 425,000.00 533.86 493.50 796.09:1 80.00 1028-561-32-0000 CHONGCO, MARITES & CHONGCO, ZACARIAS JR 15847 AMSTON CT 143,680.00 269,983.00 413,663.00 533.86 493.50 774.85:1 80.00 1028-561-33-0000 BARROW, TIM J & BARROW, DANIELA 5551 NEWBRIAR WY 147,615.00 274,144.00 421,759.00 533.86 493.50 790.02:1 80.00 1028-561-34-0000 ZHOU, SHARON 5559 NEWBRIAR WY 107,418.00 190,716.00 298,134.00 533.86 493.50 558.45:1 80.00 1028-561-35-0000 ELEFANTE, STEVEN G & OKAMOTO, ANNE K 5567 NEWBRIAR WY 107,418.00 220,154.00 327,572.00 533.86 493.50 613.59:1 80.00 1028-561-36-0000 GARCIA, CARLOS A & GARCIA, JANET 5575 NEWBRIAR WY 30,342.00 208,111.00 238,453.00 533.86 493.50 446.66:1 80.00 1028-561-37-0000 BUI, DAI K & BUI-LUU, VIVIAN T 5583 NEWBRIAR WY 105,312.00 203,603.00 308,915.00 533.86 493.50 578.64:1 80.00 1028-561-38-0000 RUIZ, JOSEPH & MARALI LIVING TRUST 2 5591 NEWBRIAR WY 107,418.00 202,703.00 310,121.00 533.86 493.50 580.9:1 80.00 1028-571-01-0000 SALAZAR, MARCUS J & SALAZAR, DEENA L 15876 AMSTON CT 160,000.00 296,000.00 456,000.00 533.86 493.50 854.16:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 21 of 27 D-22 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-571-02-0000 RAMOS, LEONARDO & DE LA ROSA, NATALIA 5525 TREMAINE WY 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-03-0000 SAFI, MALIHA H & SAFI, MOHAMMAD H 5523 TREMAINE WY 107,418.00 186,789.00 294,207.00 533.86 493.50 551.09:1 80.00 1028-571-04-0000 BARRON, MICHAEL C 5541 TREMAINE WY 105,312.00 197,753.00 303,065.00 533.86 493.50 567.69:1 80.00 1028-571-05-0000 VILLALOBOS, JAMES & VILLALOBOS, ROSE I 5549 TREMAINE WY 112,623.00 209,157.00 321,780.00 533.86 493.50 602.74:1 80.00 1028-571-06-0000 LALUMANDIER, CHERIE A & AGUBA, CARLITO G 5594 STAFFORD CT 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-07-0000 SANTOS, RONALDO E & SANTOS, MARIA M 5586 STAFFORD CT 105,312.00 219,974.00 325,286.00 533.86 493.50 609.31:1 80.00 1028-571-08-0000 WANG, ZHIRONG & WU, JIANPING 5578 STAFFORD CT 157,000.00 292,000.00 449,000.00 533.86 493.50 841.04:1 80.00 1028-571-09-0000 HOROWITZ, ADAM R 5570 STAFFORD CT 156,000.00 291,000.00 447,000.00 533.86 493.50 837.3:1 80.00 1028-571-10-0000 STEWART, MATTHEW KURTIS & STEWART, CARRIE SUSAN 5562 STAFFORD CT 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-11-0000 PATEL, MANOJ S & PATEL, BINITA M 5554 STAFFORD CT 116,419.00 216,203.00 332,622.00 533.86 493.50 623.05:1 80.00 1028-571-12-0000 ANG LLC 15892 HANOVER WY 167,000.00 311,000.00 478,000.00 533.86 493.50 895.37:1 80.00 1028-571-13-0000 MOKDAD, MANAL 15900 HANOVER WY 111,163.00 197,741.00 308,904.00 533.86 493.50 578.62:1 80.00 1028-571-14-0000 DULAY, IRENE M 15908 HANOVER WY 156,000.00 291,000.00 447,000.00 533.86 493.50 837.3:1 80.00 1028-571-15-0000 CHAI, YUSTINE 15916 HANOVER WY 125,374.00 232,835.00 358,209.00 533.86 493.50 670.98:1 80.00 1028-571-16-0000 HYMAN, STEPHEN M 15924 HANOVER WY 107,418.00 199,322.00 306,740.00 533.86 493.50 574.57:1 80.00 1028-571-17-0000 GONZALEZ, DOUGLAS A SR & GONZALEZ, ALMA Y 15932 HANOVER WY 105,312.00 213,549.00 318,861.00 533.86 493.50 597.27:1 80.00 1028-571-18-0000 MANIO, FILEMON M & MANIO, ELEONORA A 15940 HANOVER WY 114,263.00 212,204.00 326,467.00 533.86 493.50 611.52:1 80.00 1028-571-19-0000 SOLIMAN, REYNALDO L & SOLIMAN, VIRGINIA R 15948 HANOVER WY 105,312.00 199,979.00 305,291.00 533.86 493.50 571.86:1 80.00 1028-571-20-0000 ZUO, JI 15956 HANOVER WY 172,000.00 318,000.00 490,000.00 533.86 493.50 917.84:1 80.00 1028-571-21-0000 BERRY, RICKY A JR & BERRY, CLAUDIA 5603 DANVILLE CT 105,312.00 223,927.00 329,239.00 533.86 493.50 616.71:1 80.00 1028-571-22-0000 XU, HONG & FENG, EN WEI 5611 DANVILLE CT 149,540.00 277,717.00 427,257.00 533.86 493.50 800.32:1 80.00 1028-571-23-0000 GARCIA, FELIX & GARCIA, CECILIA 5619 DANVILLE CT 130,493.00 242,344.00 372,837.00 533.86 493.50 698.38:1 80.00 1028-571-24-0000 CRUZ, BERNARD H & CRUZ, NORMANDY G 5627 DANVILLE CT 154,000.00 286,000.00 440,000.00 533.86 493.50 824.19:1 80.00 1028-571-25-0000 VALIENTE, JAMES A & VALIENTE, FELICIDAD O 5635 DANVILLE CT 105,251.00 195,464.00 300,715.00 533.86 493.50 563.28:1 80.00 1028-571-26-0000 MATSUI, EDITH K 5643 DANVILLE CT 151,000.00 281,000.00 432,000.00 533.86 493.50 809.2:1 80.00 1028-571-27-0000 EVANS, CHARLES E JR & JASMIN, CORDELIA S 5651 DANVILLE CT 105,312.00 208,008.00 313,320.00 533.86 493.50 586.9:1 80.00 1028-571-28-0000 BONILLA, ANDRES & MARLENE LIV TR 8/5 5659 DANVILLE CT 147,752.00 277,931.00 425,683.00 533.86 493.50 797.37:1 80.00 1028-571-29-0000 DONATO, WALTER U & MONTAUS, GEORGE M 5667 DANVILLE CT 151,000.00 281,000.00 432,000.00 533.86 493.50 809.2:1 80.00 1028-571-30-0000 CHANG, JIMMY J & CHANG, HONG-VAN K 5675 DANVILLE CT 105,312.00 205,931.00 311,243.00 533.86 493.50 583:1 80.00 1028-571-31-0000 REVECHE, DENNIS H & REVECHE, CHRISTINA T 5683 DANVILLE WY 116,312.00 216,006.00 332,318.00 533.86 493.50 622.48:1 80.00 1028-571-32-0000 SIA, ROLANDO F & SIA, ANNABELLE C 5676 DANVILLE CT 120,058.00 222,964.00 343,022.00 533.86 493.50 642.53:1 80.00 1028-571-33-0000 VITALE, GUILLERMO E & VITALE, MAGDA 5568 DANVILLE CT 105,312.00 206,890.00 312,202.00 533.86 493.50 584.8:1 80.00 1028-571-34-0000 BRENDLINGER, CHRISTOPHER J & BRENDLINGER, CARI A 5660 DANVILLE CT 112,424.00 208,789.00 321,213.00 533.86 493.50 601.68:1 80.00 1028-571-35-0000 WU, CHAO YI 5652 DANVILLE CT 105,312.00 229,334.00 334,646.00 533.86 493.50 626.84:1 80.00 1028-571-36-0000 MONDAL, MONSUR ALI & HOQUE, SHABANA 5644 DANVILLE CT 151,000.00 281,000.00 432,000.00 533.86 493.50 809.2:1 80.00 1028-571-37-0000 LA ROSA, ZERNAN JAY J 5636 DANVILLE CT 112,626.00 209,162.00 321,788.00 533.86 493.50 602.76:1 80.00 1028-571-38-0000 SY, ELIZABETH P & SY, DONATO 15959 HANOVER WY 128,484.00 238,615.00 367,099.00 533.86 493.50 687.63:1 80.00 1028-571-39-0000 DE LA CRUZ, JUAN & ISABEL FAM TR 8/5 15951 HANOVER WY 107,418.00 208,130.00 315,548.00 533.86 493.50 591.07:1 80.00 1028-571-40-0000 CHUA, RAYMUND 15943 HANOVER WY 156,000.00 291,000.00 447,000.00 533.86 493.50 837.3:1 80.00 1028-571-41-0000 MENDOZA, VINCENT A & MENDOZA, ELIZABETH 5605 ASHLAND CT 105,312.00 221,154.00 326,466.00 533.86 493.50 611.52:1 80.00 1028-571-42-0000 BURDEN, WILLIAM J & BURDEN, JUDY A 5613 ASHLAND CT 154,000.00 286,000.00 440,000.00 533.86 493.50 824.19:1 80.00 1028-571-43-0000 HAGEDORA, ERIC & WHITE, DEBORAH W 5621 ASHLAND CT 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-44-0000 NGO, HOANG S & NGO, LAN-PHUONG 5629 ASHLAND CT 107,418.00 202,440.00 309,858.00 533.86 493.50 580.41:1 80.00 1028-571-45-0000 KAZEZIAN, VASKEN & KAZEZIAN, SYLVA 5637 ASHLAND CT 105,312.00 212,954.00 318,266.00 533.86 493.50 596.16:1 80.00 1028-571-46-0000 LU, PHILIP FEI & LI, YI 5645 ASHLAND CT 151,000.00 281,000.00 432,000.00 533.86 493.50 809.2:1 80.00 1028-571-47-0000 CABAERO, DOLORES D & CABAERO, ANTONIO O 5648 ASHLAND CT 105,312.00 218,804.00 324,116.00 533.86 493.50 607.12:1 80.00 1028-571-48-0000 MOLANO, MANUEL & MOLANO, ELIZABETH M 5640 ASHLAND CT 105,312.00 208,272.00 313,584.00 533.86 493.50 587.39:1 80.00 1028-571-49-0000 ONYEKWE, CLIFFORD J C & CHUKS-ONYEKWE, JANE N 5632 ASHLAND CT 99,462.00 210,624.00 310,086.00 533.86 493.50 580.84:1 80.00 1028-571-50-0000 JAPZON, GINA T & JAPZON, ALEX C 5624 ASHLAND CT 159,000.00 296,000.00 455,000.00 533.86 493.50 852.28:1 80.00 1028-571-51-0000 KLINE, SCOTT D & UMPIG-KLINE, MARIA T D S 5616 ASHLAND CT 107,418.00 226,176.00 333,594.00 533.86 493.50 624.87:1 80.00 1028-571-52-0000 KONANUR, VEENA 5608 ASHLAND CT 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-53-0000 LIN, SHIH YAO & CHEN, I YIN 5600 ASHLAND CT 154,000.00 286,000.00 440,000.00 533.86 493.50 824.19:1 80.00 1028-571-54-0000 POLI, JORGE O 5592 ASHLAND CT 156,000.00 291,000.00 447,000.00 533.86 493.50 837.3:1 80.00 1028-571-55-0000 KIM, TERRY Y & KIM, CHRISTINE S 5569 STAFFORD CT 116,517.00 216,387.00 332,904.00 533.86 493.50 623.58:1 80.00 1028-571-56-0000 BERRY, ALICIA 5577 STAFFORD CT 162,000.00 302,000.00 464,000.00 533.86 493.50 869.14:1 80.00 1028-571-57-0000 FU, FRANK C & LIU, TING P 5585 STAFFORD CT 154,000.00 286,000.00 440,000.00 533.86 493.50 824.19:1 80.00 1028-571-58-0000 HELLER, JENNER A & HELLER, ERIN M 5593 STAFFORD CT 148,000.00 276,000.00 424,000.00 533.86 493.50 794.22:1 80.00 1028-571-59-0000 DADABHOY, MOHAMED A 5601 STAFFORD CT 156,000.00 291,000.00 447,000.00 533.86 493.50 837.3:1 80.00 1028-571-60-0000 LANDIS, THOMAS E & LANDIS, MARGARET A 5609 STAFFORD CT 111,802.00 207,631.00 319,433.00 533.86 493.50 598.35:1 80.00 1028-571-61-0000 OZAKI, KATSUHIRO & OZAKI, YOSHIMI 5617 STAFFORD CT 108,935.00 202,308.00 311,243.00 533.86 493.50 583:1 80.00 1028-571-62-0000 LI, FRANK QUAN SHENG 5625 STAFFORD CT 112,622.00 209,154.00 321,776.00 533.86 493.50 602.73:1 80.00 1028-581-01-0000 ROMERO, ALINA 15517 TIMBERIDGE LN 147,000.00 273,000.00 420,000.00 533.86 493.50 786.72:1 80.00 1028-581-02-0000 LAZALDE, EMMA M & LAZALDE, JOSE M 15509 TIMBERIDGE LN 143,342.00 266,205.00 409,547.00 533.86 493.50 767.14:1 80.00 1028-581-03-0000 SALAMAT, CEZAR A JR & SALAMAT, CHERRY S 15501 TIMBERIDGE LN 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-581-04-0000 LUDWIG, SCOTT M & LUDWIG, ARICA M 15493 TIMBERIDGE LN 123,605.00 229,550.00 353,155.00 533.86 493.50 661.51:1 80.00 1028-581-05-0000 TENORIO, LUIS J & TENORIO, HORTENCIA O 15485 TIMBERIDGE LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-06-0000 LAPICTO, JONE LAWILAO & LAPICTO, CHESTER LAWILAO 15477 TIMBERIDGE LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-07-0000 PATEL, DAXA 15469 TIMBERIDGE LN 110,815.00 205,798.00 316,613.00 533.86 493.50 593.06:1 80.00 1028-581-08-0000 XU, JIFENG & BAI, CUN RU 15461 TIMBERIDGE LN 127,282.00 236,379.00 363,661.00 533.86 493.50 681.19:1 80.00 1028-581-10-0000 CRUZ, CHERRYL L & CRUZ, BERNARD A 15476 TIMBERIDGE LN 105,576.00 196,067.00 301,643.00 533.86 493.50 565.02:1 80.00 1028-581-17-0000 RESARI, CLETO M & RESARI, LILY 15525 TIMBERIDGE LN 113,430.00 210,652.00 324,082.00 533.86 493.50 607.05:1 80.00 1028-581-18-0000 SABEY, GLENN 15533 TIMBERIDGE LN 107,418.00 125,321.00 232,739.00 533.86 493.50 435.96:1 80.00 1028-581-19-0000 ZHOU, JIAN SHU & LENG, HONG 15541 TIMBERIDGE LN 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-20-0000 BELMONTE, LINA TRUST AGMT (10-4-04) 15549 TIMBERIDGE LN 119,666.00 222,239.00 341,905.00 533.86 493.50 640.44:1 80.00 1028-581-21-0000 YU, VINCENT W & CHUN C TRUST 12/13/0 15557 TIMBERIDGE LN 121,990.00 226,553.00 348,543.00 533.86 493.50 652.87:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 22 of 27 D-23 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-581-22-0000 MELENDEZ, NICHOLAS M & MELENDEZ, GUADALUPE 15565 TIMBERIDGE LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-23-0000 MARTINEZ, ANGELITO L & MARTINEZ, MARIA T G 15573 TIMBERIDGE LN 89,516.00 165,901.00 255,417.00 533.86 493.50 478.43:1 80.00 1028-581-24-0000 HELBERT, CARRIE C 15581 TIMBERIDGE LN 107,418.00 151,934.00 259,352.00 533.86 493.50 485.81:1 80.00 1028-581-25-0000 CHANG, YOUNG H & CHANG, KYUNG AE 15589 TIMBERIDGE LN 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-26-0000 LOPEZ REVOCABLE TRUST 8/17/09 15597 TIMBERIDGE LN 112,188.00 208,350.00 320,538.00 533.86 493.50 600.42:1 80.00 1028-581-27-0000 GALLEGOS, MICHAEL D & GALLEGOS, HEIDI S 15605 TIMBERIDGE LN 107,418.00 175,331.00 282,749.00 533.86 493.50 529.63:1 80.00 1028-581-28-0000 RUGAMAS, FELIZ E & RUGAMAS, CLAUDIA 15613 TIMBERIDGE LN 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-581-29-0000 ACEVEDO, MAURICIO & ACEVEDO, LUPE 15621 TIMBERIDGE LN 141,000.00 263,000.00 404,000.00 533.86 493.50 756.75:1 80.00 1028-581-30-0000 RAMIREZ, GUSTAVO TRUST 1/28/08 15630 TIMBERIDGE LN 109,433.00 203,232.00 312,665.00 533.86 493.50 585.67:1 80.00 1028-581-31-0000 IBANEZ, DANIEL & IBANEZ, GRACE 15622 TIMBERIDGE LN 107,418.00 156,949.00 264,367.00 533.86 493.50 495.2:1 80.00 1028-581-32-0000 SAMHUDI, STEFANUS & ANGGRAENI, NOVI 15614 TIMBERIDGE LN 107,418.00 138,160.00 245,578.00 533.86 493.50 460:1 80.00 1028-581-33-0000 LEE, SUNG IL & CHUNG, STACY S 15606 TIMBERIDGE LN 128,000.00 239,000.00 367,000.00 533.86 493.50 687.45:1 80.00 1028-581-34-0000 YAO, ANNIE & CHUI, TOMMY M 15598 TIMBERIDGE LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-35-0000 CARDENAS, CHRISTOPHER 15590 TIMBERIDGE LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-36-0000 NEVAREZ, VIDAL & NEVAREZ, LORENA 15582 TIMBERIDGE LN 116,126.00 215,661.00 331,787.00 533.86 493.50 621.49:1 80.00 1028-581-37-0000 KIM, DANIEL & SUSAN 2009 REV TR 15574 TIMBERIDGE LN 117,700.00 218,586.00 336,286.00 533.86 493.50 629.91:1 80.00 1028-581-38-0000 ENCINARES, REYNALDO & ENCINARES, SUSAN 15566 TIMBERIDGE LN 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-39-0000 AGUILAR, ALMA C & WASHINGTON, GEORGE C JR 15558 TIMBERIDGE LN 110,221.00 204,695.00 314,916.00 533.86 493.50 589.88:1 80.00 1028-581-40-0000 ABERRA, FEIRUZ 15550 TIMBERIDGE LN 123,211.00 228,819.00 352,030.00 533.86 493.50 659.41:1 80.00 1028-581-41-0000 JACKSON, JACQUELINE C 15542 TIMBERIDGE LN 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-46-0000 BROOKS, FREDERICK R III & KEGLER, SARA LYNNE 15526 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-47-0000 AGARWAL, KARAN & GUPTA, MANJUSHA 15534 OUTRIGGER DR 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-48-0000 CADIENTE, FREDERICK 15542 OUTRIGGER DR 121,000.00 225,000.00 346,000.00 533.86 493.50 648.11:1 80.00 1028-581-49-0000 STEGMAN, CHARLES C & STEGMAN, TROY 15550 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-50-0000 BERTRAN, ROSSANA 15558 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-51-0000 SOTO, MARTIN & SOTO, PATTIE 15566 OUTRIGGER DR 87,761.00 158,457.00 246,218.00 533.86 493.50 461.2:1 80.00 1028-581-52-0000 LEON, DUDLEY C & LEON, MARGARET M 15574 OUTRIGGER DR 87,761.00 202,545.00 290,306.00 533.86 493.50 543.79:1 80.00 1028-581-53-0000 WOO, ELENA & MELENDEZ, DANIEL D 15582 OUTRIGGER DR 121,000.00 225,000.00 346,000.00 533.86 493.50 648.11:1 80.00 1028-581-54-0000 YBARRA, PAUL & YBARRA, CHRISTINE 15571 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-55-0000 CELERIAN, MARCUS A B & CELERIAN, MARIA A 15563 OUTRIGGER DR 87,761.00 201,882.00 289,643.00 533.86 493.50 542.54:1 80.00 1028-581-56-0000 PHE, BORAVY N 15555 OUTRIGGER DR 99,576.00 184,927.00 284,503.00 533.86 493.50 532.92:1 80.00 1028-581-57-0000 ABALOS, ABRAHAM L & MILA S FAM TR 3- 15547 OUTRIGGER DR 101,984.00 189,402.00 291,386.00 533.86 493.50 545.81:1 80.00 1028-581-58-0000 GROBECKER, JEFFREY & GROBECKER, JENNIFER L 15539 OUTRIGGER DR 88,231.00 163,858.00 252,089.00 533.86 493.50 472.2:1 80.00 1028-581-59-0000 MANCERA, MARCELA 15531 OUTRIGGER DR 96,533.00 179,273.00 275,806.00 533.86 493.50 516.63:1 80.00 1028-581-60-0000 PHUONG, BRANDY N 15523 OUTRIGGER DR 108,665.00 205,033.00 313,698.00 533.86 493.50 587.6:1 80.00 1028-581-63-0000 CHEN, I-JU 15569 LANYARD LN 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-581-64-0000 GELYANA, DONALD & GELYANA, GOHAR 15580 LANYARD LN 101,848.00 189,145.00 290,993.00 533.86 493.50 545.07:1 80.00 1028-581-65-0000 NARAYANAN, SENTHILKUMAR 15572 LANYARD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-581-66-0000 ROMAN, DEMETRIUS 15564 LANYARD LN 75,000.00 297,000.00 372,000.00 533.86 493.50 696.81:1 80.00 1028-581-67-0000 SANTELICES, ELMER D & FAMATID, TRICIA L 15556 LANYARD LN 116,126.00 215,661.00 331,787.00 533.86 493.50 621.49:1 80.00 1028-581-68-0000 AUSTRIACO, KENNETH & OCAMPO, PATRICIA P 15548 LANYARD LN 121,000.00 225,000.00 346,000.00 533.86 493.50 648.11:1 80.00 1028-581-69-0000 CORONA, SYLVIA 15540 LANYARD LN 132,265.00 245,634.00 377,899.00 533.86 493.50 707.86:1 80.00 1028-581-79-0000 LOPEZ, JASON PALLAGAO 15468 TIMBERIDGE LN 108,418.00 313,014.00 421,432.00 533.86 493.50 789.41:1 80.00 1028-591-01-0000 CRISOLOGO, RAYMUND P & CRISOLOGO, CHERYL L D OUTRIGGER DR 87,761.00 208,283.00 296,044.00 533.86 493.50 554.53:1 80.00 1028-591-02-0000 GARRETT, RONALD D 15598 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-03-0000 RABINA, MICHAEL D 15606 OUTRIGGER DR 87,761.00 218,258.00 306,019.00 533.86 493.50 573.22:1 80.00 1028-591-04-0000 HERMOGINO, JOSHUA 15614 OUTRIGGER DR 100,000.00 275,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-591-05-0000 TROXLER, ROBERT T & TROXLER, ABIGAIL A 15622 OUTRIGGER DR 87,761.00 199,831.00 287,592.00 533.86 493.50 538.7:1 80.00 1028-591-06-0000 DUCHESS, ROBERT C & DUCHESS, ANGELINA 15630 OUTRIGGER DR 87,761.00 251,498.00 339,259.00 533.86 493.50 635.48:1 80.00 1028-591-07-0000 WALLS, HEIDI L & WALLS, WILLIAM JR 15638 OUTRIGGER DR 87,761.00 195,139.00 282,900.00 533.86 493.50 529.91:1 80.00 1028-591-08-0000 TIGNER, HERMAN & YU, MING CHU 15611 OUTRIGGER DR 87,761.00 171,228.00 258,989.00 533.86 493.50 485.13:1 80.00 1028-591-09-0000 SCHROEDER, RICHARD E & SCHROEDER, LORI L 15603 OUTRIGGER DR 86,040.00 194,555.00 280,595.00 533.86 493.50 525.6:1 80.00 1028-591-10-0000 LIN, CHEN-HUANG & WEN, PEI-FANG 15595 OUTRIGGER DR 127,000.00 235,000.00 362,000.00 533.86 493.50 678.08:1 80.00 1028-591-11-0000 ALVAREZ FAMILY TRUST 7/5/07 15587 OUTRIGGER DR 87,761.00 199,415.00 287,176.00 533.86 493.50 537.92:1 80.00 1028-591-12-0000 MURPHY, KENT & MURPHY, ERICA 15579 OUTRIGGER DR 129,000.00 240,000.00 369,000.00 533.86 493.50 691.19:1 80.00 1028-591-13-0000 MAEHR, MICHAEL 5483 NOMAD LN 105,312.00 176,509.00 281,821.00 533.86 493.50 527.89:1 80.00 1028-591-14-0000 BARLOW, GREGORY & BARLOW, DEMONA 5475 NOMAD LN 105,312.00 129,316.00 234,628.00 533.86 493.50 439.49:1 80.00 1028-591-15-0000 PALOMINO, MARIA E & RIVERA, OTTO F 5467 NOMAD LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-16-0000 MCDANIEL, KEN & MCDANIEL, JOYCE 5459 NOMAD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-17-0000 TREVINO, OMAR & TREVINO, JULIE 5451 NOMAD LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-18-0000 SAULTER, RUDY J & SAULTER, SYLVIA I 5443 NOMAD LN 105,449.00 159,931.00 265,380.00 533.86 493.50 497.1:1 80.00 1028-591-19-0000 CASTRO, ROBERTO R & CASTRO, KELLY 5435 NOMAD LN 121,242.00 225,164.00 346,406.00 533.86 493.50 648.87:1 80.00 1028-591-20-0000 RIVERA, MARIA ELENA REVOCABLE TR 6-2 5427 NOMAD LN 121,990.00 226,553.00 348,543.00 533.86 493.50 652.87:1 80.00 1028-591-21-0000 TRANG, DUNG NGOC & TRANG, HAO CHAN 5419 NOMAD LN 129,000.00 241,000.00 370,000.00 533.86 493.50 693.07:1 80.00 1028-591-24-0000 GUTING, MICHAEL S LANYARD LN 126,942.00 235,750.00 362,692.00 533.86 493.50 679.38:1 80.00 1028-591-25-0000 YEH, TUAN-CHIH & YEH-KUO, LI-HSIANG 15676 LANYARD LN 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-26-0000 CHUNG, JANET 15668 LANYARD LN 93,612.00 164,510.00 258,122.00 533.86 493.50 483.5:1 80.00 1028-591-27-0000 ANDERSON, TODD G & ANDERSON, IRENE G 15649 LANYARD LN 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-28-0000 TANG, QUAN 15657 LANYARD LN 81,725.00 151,775.00 233,500.00 533.86 493.50 437.38:1 80.00 1028-591-29-0000 LAURETA, ROMMEL M & K B REVOC TR 8/2 15665 LANYARD LN 93,612.00 156,060.00 249,672.00 533.86 493.50 467.67:1 80.00 1028-591-30-0000 KADAKIA, JATIN & KADAKIA, SEJAL 15673 LANYARD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-31-0000 BASILIO, LLOYD & BASILIO, MARY ANN C 15662 TIMBERIDGE LN 127,934.00 237,592.00 365,526.00 533.86 493.50 684.69:1 80.00 1028-591-32-0000 JERECZEK, RICHARD & JERECZEK, TIFFANY 15654 TIMBERIDGE LN 105,312.00 140,415.00 245,727.00 533.86 493.50 460.28:1 80.00 1028-591-33-0000 DALE, ROBERT & DALE, NICOLE 15646 TIMBERIDGE LN 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-34-0000 VILLAMOR, RENATO A & VILLAMOR, EVELYN M 15638 TIMBERIDGE LN 105,312.00 137,161.00 242,473.00 533.86 493.50 454.19:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 23 of 27 D-24 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-591-35-0000 DEYPUYART, ROSALINDA REYES 15629 TIMBERIDGE LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-36-0000 DUVALL, THADDEUS H 15637 TIMBERIDGE LN 105,312.00 133,981.00 239,293.00 533.86 493.50 448.23:1 80.00 1028-591-37-0000 LUCAS, DEBORAH 15645 TIMBERIDGE LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-38-0000 DACUMOS, MICHAEL A & DACUMOS, DOLORES D 15653 TIMBERIDGE LN 105,312.00 165,027.00 270,339.00 533.86 493.50 506.39:1 80.00 1028-591-44-0000 LIU, YANG & LI, HONG 15577 LANYARD LN 101,583.00 188,655.00 290,238.00 533.86 493.50 543.66:1 80.00 1028-591-45-0000 CORONA, SERGIO & CORONA, LETICIA 15585 LANYARD LN 93,612.00 245,764.00 339,376.00 533.86 493.50 635.7:1 80.00 1028-591-46-0000 THAMMANUKULTORN, DENPOL 15593 LANYARD LN 93,612.00 180,855.00 274,467.00 533.86 493.50 514.12:1 80.00 1028-591-47-0000 SCOTT, JEREMY & SCOTT, ROSIE 15601 LANYARD LN 125,000.00 245,000.00 370,000.00 533.86 493.50 693.07:1 80.00 1028-591-48-0000 ESPIRITU, ALAN G & ESPIRITU, VIVA H M 15609 LANYARD LN 93,612.00 175,263.00 268,875.00 533.86 493.50 503.64:1 80.00 1028-591-49-0000 SEFCHOVICH, PHILIP J 15617 LANYARD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-50-0000 WONGTOSARAT, APINYA & WONGTOSARAT, WILAWON 15625 LANYARD LN 93,612.00 184,446.00 278,058.00 533.86 493.50 520.84:1 80.00 1028-591-51-0000 LU, CHIH-HUNG 15633 LANYARD LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-52-0000 CHAN, BETTY M 15641 LANYARD LN 93,612.00 151,532.00 245,144.00 533.86 493.50 459.19:1 80.00 1028-591-53-0000 VARGAS, DANIEL & VALLONE, JANICE M 15660 LANYARD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-54-0000 LIU, CHRISTINE 15652 LANYARD LN 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-55-0000 VICTORIA, SUSANA 15644 LANYARD LN 105,312.00 189,255.00 294,567.00 533.86 493.50 551.77:1 80.00 1028-591-56-0000 RAO, KUMAR K & RAO, NIRMALA K 15636 LANYARD LN 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-57-0000 PANTALEON, OLIVER C & PANTALEON, MARIE E D 15628 LANYARD LN 105,312.00 176,922.00 282,234.00 533.86 493.50 528.67:1 80.00 1028-591-58-0000 MARTINEZ, THOMAS J & MARTINEZ, KIMBERLY M 15620 LANYARD LN 93,612.00 165,924.00 259,536.00 533.86 493.50 486.15:1 80.00 1028-591-59-0000 YAU, KAI YEE & YAU, TAK CHEUNG 15612 LANYARD LN 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1028-591-60-0000 BURNS, TARA FAMILY TRUST 4/11/08 15604 LANYARD LN 112,188.00 208,350.00 320,538.00 533.86 493.50 600.42:1 80.00 1028-591-61-0000 WANG, YUN-CHIEN ROSY 15596 LANYARD LN 93,612.00 191,903.00 285,515.00 533.86 493.50 534.81:1 80.00 1028-591-62-0000 HAM, ROLLIE E & KUO, AMY I 15588 LANYARD LN 99,901.00 216,380.00 316,281.00 533.86 493.50 592.44:1 80.00 1028-591-63-0000 ALBOVIAS, ARMANDO B & ALBOVIAS, ERLINDA 5408 NOMAD LN 105,599.00 196,111.00 301,710.00 533.86 493.50 565.15:1 80.00 1028-591-64-0000 JACHIN, LUKE B & JACHIN, LANNY 5400 NOMAD LN 87,761.00 184,295.00 272,056.00 533.86 493.50 509.6:1 80.00 1028-591-65-0000 WELLS FARGO BANK NATIONAL ASSN 15683 OUTRIGGER DR 99,928.00 185,584.00 285,512.00 533.86 493.50 534.81:1 80.00 1028-591-66-0000 GARCIA, DANIEL J & BENSON-GARCIA, JOANNE E 15675 OUTRIGGER DR 85,629.00 159,025.00 244,654.00 533.86 493.50 458.27:1 80.00 1028-591-67-0000 CHANG, ERIC & LIN, ELAINE 15667 OUTRIGGER DR 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-68-0000 KIM, LISA 15659 OUTRIGGER DR 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-69-0000 KITTLAUS, GLORIA 15651 OUTRIGGER DR 99,462.00 178,915.00 278,377.00 533.86 493.50 521.44:1 80.00 1028-591-70-0000 TSENG, PAUL & TSENG, ANGELINA JENG 15643 OUTRIGGER DR 87,761.00 155,738.00 243,499.00 533.86 493.50 456.11:1 80.00 1028-591-71-0000 SHIELDS, HOWARD A & SHIELDS, KRISTINE M 15635 OUTRIGGER DR 90,306.00 167,710.00 258,016.00 533.86 493.50 483.3:1 80.00 1028-591-72-0000 WOODS, JEYMIS K & WOODS, LICETTE 15627 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-73-0000 POULTER, CLINT H & POULTER, JESSICA M 15619 OUTRIGGER DR 93,612.00 193,657.00 287,269.00 533.86 493.50 538.1:1 80.00 1028-591-74-0000 GARCIA, SALVADOR & GARCIA, EVELIA H 15644 OUTRIGGER DR 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-75-0000 HAN, SEUNG MIN & KIM, BORA 15650 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-76-0000 MATIAS, MANUEL G & MATIAS, ERLINDA H 15656 OUTRIGGER DR 98,495.00 182,922.00 281,417.00 533.86 493.50 527.14:1 80.00 1028-591-77-0000 HOLLOWAY, LANDON R 15662 OUTRIGGER DR 129,000.00 240,000.00 369,000.00 533.86 493.50 691.19:1 80.00 1028-591-78-0000 CERVANTES, SANDY & CERVANTES, MIGUEL A 15668 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-79-0000 CHAVEZ, RUDY C & CHAVEZ, AMANDA 15674 OUTRIGGER DR 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-80-0000 SANTIAGO, TEOFILO M & BERENGUER-SANTIAGO, ANNA L 15680 OUTRIGGER DR 126,000.00 235,000.00 361,000.00 533.86 493.50 676.21:1 80.00 1028-591-81-0000 KIANG, LAI YI 15686 OUTRIGGER DR 92,009.00 170,873.00 262,882.00 533.86 493.50 492.42:1 80.00 1028-591-82-0000 DURALDE, PATRICK J & DURALDE, CHRISTINA L 15692 OUTRIGGER DR 121,000.00 226,000.00 347,000.00 533.86 493.50 649.98:1 80.00 1028-591-83-0000 RODRIGUEZ, LOUIS G & RODRIGUEZ, SONIA 15698 OUTRIGGER DR 95,628.00 177,596.00 273,224.00 533.86 493.50 511.79:1 80.00 1028-591-84-0000 SANCIANCO, PABLO G & SACIANCO, ROSITA J 5387 NOMAD DR 105,312.00 125,789.00 231,101.00 533.86 493.50 432.89:1 80.00 1028-591-85-0000 RAMIREZ, CECILIO JR & RAMIREZ, GABRIELA 5395 NOMAD LN 87,411.00 162,336.00 249,747.00 533.86 493.50 467.81:1 80.00 1028-591-86-0000 ORTEGA, SHAUN 5403 NOMAD LN 130,000.00 241,000.00 371,000.00 533.86 493.50 694.94:1 80.00 1028-591-87-0000 BIESER, JULIE L 5411 NOMAD LN 86,591.00 160,719.00 247,310.00 533.86 493.50 463.25:1 80.00 1028-591-89-0000 BARTELL, JOSEPH A & BARTELL, GLENDA R 5424 NOMAD LN 175,000.00 325,000.00 500,000.00 533.86 493.50 936.58:1 80.00 1028-591-90-0000 CHA, HEE SUN 5416 NOMAD LN 113,370.00 210,542.00 323,912.00 533.86 493.50 606.74:1 80.00 1028-601-01-0000 WILSON, JOHN AND MERIANNE 2002 TR 8- 5483 WILD SAGE PL 107,652.00 214,135.00 321,787.00 533.86 493.50 602.76:1 80.00 1028-601-02-0000 MOLINA, JASON & MOLINA, DANA D 5475 WILD SAGE PL 106,333.00 233,303.00 339,636.00 533.86 493.50 636.19:1 80.00 1028-601-03-0000 SINGSON, EVANGELINE A & SINGSON, RONALD T 5467 WILD SAGE PL 115,082.00 213,726.00 328,808.00 533.86 493.50 615.91:1 80.00 1028-601-04-0000 PINGOL, ENRIQUE & PINGOL, URSULA 5459 WILD SAGE PL 150,000.00 280,000.00 430,000.00 533.86 493.50 805.45:1 80.00 1028-601-05-0000 THAI, VINH N & THAI, CHRISTINA M 5451 WILDSAGE PL 111,087.00 206,305.00 317,392.00 533.86 493.50 594.52:1 80.00 1028-601-06-0000 JANN, SONG S & JANN, SHIUUAN 5443 WILDSAGE PL 117,941.00 219,035.00 336,976.00 533.86 493.50 631.21:1 80.00 1028-601-07-0000 HILL, JEFF & HILL, JACKELINE 5435 WILDSAGE PL 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-601-08-0000 TANG, THOMAS & KANNIKA SUPANYO FAM T 5427 WILDSAGE PL 142,936.00 265,452.00 408,388.00 533.86 493.50 764.97:1 80.00 1028-601-09-0000 MURAOKA, KEITH V 5419 WILDSAGE PL 150,000.00 278,000.00 428,000.00 533.86 493.50 801.71:1 80.00 1028-601-10-0000 HUA, TONY HI & PHAM, MY THI 5411 WILDSAGE PL 117,764.00 218,706.00 336,470.00 533.86 493.50 630.26:1 80.00 1028-601-11-0000 LAWRENCE, EVELYN E & LAWRENCE, DONALD W 15854 ROAN RD 144,000.00 266,000.00 410,000.00 533.86 493.50 767.99:1 80.00 1028-601-12-0000 ONGPOY, ELIAS J & ONGPOY, FIDES M C 15846 ROAN RD 112,581.00 209,078.00 321,659.00 533.86 493.50 602.52:1 80.00 1028-601-13-0000 ALFONSO, ANA C 5438 WILDSAGE PL 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-601-14-0000 HAGERTY, BRIAN R & HAGERTY, MICHELE R 5446 WILDSAGE PL 152,536.00 283,284.00 435,820.00 533.86 493.50 816.36:1 80.00 1028-601-15-0000 AVALOS, AURELIO B & AVALOS, BERTHA 5454 WILDSAGE PL 152,000.00 282,000.00 434,000.00 533.86 493.50 812.95:1 80.00 1028-601-16-0000 FLORES, GEORGE & CORONA, CYNTHIA 15788 SILVERPOINTE AVE 160,000.00 298,000.00 458,000.00 533.86 493.50 857.9:1 80.00 1028-601-17-0000 GONZALES, SERGIO & GONZALES, XOCHITL 15780 SILVERPOINTE AVE 150,000.00 280,000.00 430,000.00 533.86 493.50 805.45:1 80.00 1028-601-18-0000 STEVENSON, JOSHUA D & STEVENSON, KIMBERLY R 15777 SILVERPOINTE AVE 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-601-19-0000 COGERT, KELLI 15785 SILVERPOINTE AVE 152,000.00 282,000.00 434,000.00 533.86 493.50 812.95:1 80.00 1028-601-20-0000 CERVANTES, CHRISTOPHER A & CERVANTES, ANGELICA 15793 SILVERPOINTE AVE 106,967.00 240,551.00 347,518.00 533.86 493.50 650.95:1 80.00 1028-601-21-0000 BOBKIEWICZ, ROBERT L & BOBKIEWICZ, CANDACE R 15801 SILVERPOINTE AVE 118,636.00 220,324.00 338,960.00 533.86 493.50 634.92:1 80.00 1028-601-26-0000 WEBLEY, KIRK R JR 15838 ROAN RD 109,211.00 226,560.00 335,771.00 533.86 493.50 628.95:1 80.00 1028-601-27-0000 URENA, HECTOR M & URENA, CHERI M D 15830 ROAN RD 105,444.00 195,827.00 301,271.00 533.86 493.50 564.33:1 80.00 1028-601-28-0000 LASCANO, DANILO S & LASCANO, NELLYBETH V 15822 ROAN RD 107,623.00 199,870.00 307,493.00 533.86 493.50 575.98:1 80.00 1028-601-29-0000 ZICH, CHRISTOPHER A SR & ZICH, SALVACION A 15814 ROAN RD 109,611.00 203,559.00 313,170.00 533.86 493.50 586.61:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 24 of 27 D-25 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-601-30-0000 TRINH, TAN H & MIRAMONTES, SANDRA 15806 ROAN RD 106,800.00 198,341.00 305,141.00 533.86 493.50 571.57:1 80.00 1028-601-31-0000 TUCAY, CRISTITUTO T & TUCAY, FLORENTINA O 15798 ROAN RD 117,617.00 218,431.00 336,048.00 533.86 493.50 629.47:1 80.00 1028-601-32-0000 DALUSONG, LEOPOLDO V & MARIA D REV L 15790 ROAN RD 99,851.00 185,434.00 285,285.00 533.86 493.50 534.38:1 80.00 1028-601-33-0000 MANSOUR, SALIB M & MANSOUR, JIHAN M 15782 ROAN RD 142,892.00 265,370.00 408,262.00 533.86 493.50 764.74:1 80.00 1028-601-34-0000 GARCIA, MARIA V B 15774 ROAN RD 142,000.00 264,000.00 406,000.00 533.86 493.50 760.5:1 80.00 1028-601-35-0000 CABRERA, MENANDRO F & ZELNICK, ERIKA 15766 ROAN RD 144,000.00 266,000.00 410,000.00 533.86 493.50 767.99:1 80.00 1028-601-36-0000 LOPEZ FAMILY TRUST (01-06-05) 15758 ROAN RD 111,805.00 207,640.00 319,445.00 533.86 493.50 598.37:1 80.00 1028-601-37-0000 DE LA TORRE, JIMMY D & DE LA TORRE, CHERRI Z 15750 ROAN RD 102,182.00 192,486.00 294,668.00 533.86 493.50 551.96:1 80.00 1028-601-38-0000 PATEL, JAY R 15742 ROAN RD 151,000.00 281,000.00 432,000.00 533.86 493.50 809.2:1 80.00 1028-601-39-0000 DING, WEI & GAO, AIMIN 15747 ROAN RD 118,047.00 219,230.00 337,277.00 533.86 493.50 631.77:1 80.00 1028-601-40-0000 CHUNG, MOON OK & CHUNG, PETER PIL 15755 ROAN RD 152,000.00 282,000.00 434,000.00 533.86 493.50 812.95:1 80.00 1028-601-41-0000 ABADIES, ANNE M & ABADIES, RUPERTO R 15763 ROAN RD 150,000.00 280,000.00 430,000.00 533.86 493.50 805.45:1 80.00 1028-601-42-0000 PETTENGILL, MIKE A & PETTENGILL, DALENE M 15771 ROAN RD 104,204.00 241,391.00 345,595.00 533.86 493.50 647.35:1 80.00 1028-601-43-0000 MARAVILLA, PATRIA 15779 ROAN RD 110,299.00 204,842.00 315,141.00 533.86 493.50 590.31:1 80.00 1028-601-44-0000 CERVANTES, MARISA 15787 ROAN RD 135,698.00 251,369.00 387,067.00 533.86 493.50 725.03:1 80.00 1028-601-45-0000 CHAO, TIFFANY T 15795 ROAN RD 112,240.00 208,444.00 320,684.00 533.86 493.50 600.69:1 80.00 1028-601-46-0000 SALEM, MUSTAPHA A & ALI, ELID 15803 ROAN RD 110,091.00 204,455.00 314,546.00 533.86 493.50 589.19:1 80.00 1028-601-47-0000 AULERICH, CHARLES S & AULERICH, CHERYL A 15811 ROAN RD 119,815.00 222,516.00 342,331.00 533.86 493.50 641.24:1 80.00 1028-601-48-0000 ALVAREZ, MANUEL A & ALVAREZ, YVONNE Q 15819 ROAN RD 145,000.00 270,000.00 415,000.00 533.86 493.50 777.36:1 80.00 1028-601-49-0000 GMAC MORTGAGE LLC 15827 ROAN RD 115,637.00 214,753.00 330,390.00 533.86 493.50 618.87:1 80.00 1028-601-51-0000 MC DONNELL, PAUL R & MC DONNELL, DONNA G 15713 SILVERPOINTE DR 105,312.00 213,398.00 318,710.00 533.86 493.50 596.99:1 80.00 1028-601-52-0000 CHIN, CHRISTOPHER & REYNOLDS, THERESA 15721 SILVERPOINTE DR 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-601-53-0000 FOREST, TONY LIN & FOREST, ALICE YANG 15729 SILVERPOINTE DR 105,312.00 215,658.00 320,970.00 533.86 493.50 601.23:1 80.00 1028-601-54-0000 LYNCH, JOHN & LYNCH, JAMIE 15737 SILVERPOINTE DR 105,312.00 205,207.00 310,519.00 533.86 493.50 581.65:1 80.00 1028-601-55-0000 KONO, VICKY S 15745 SILVERPOINTE DR 105,312.00 208,272.00 313,584.00 533.86 493.50 587.39:1 80.00 1028-601-56-0000 URIBE, MICHAEL & URIBE, SHERYL K 15753 SILVERPOINTE DR 105,312.00 160,808.00 266,120.00 533.86 493.50 498.48:1 80.00 1028-601-57-0000 DEL ROSARIO, LEONARDO G & DEL ROSARIO, FLOR S 15761 SILVERPOINTE DR 152,000.00 282,000.00 434,000.00 533.86 493.50 812.95:1 80.00 1028-601-58-0000 INSHISHIAN, GREGORY D & INSHISHIAN, CARMEN J 15769 SILVERPOINTE DR 105,312.00 188,515.00 293,827.00 533.86 493.50 550.38:1 80.00 1028-601-59-0000 ENDRES, DAVID W & ENDRES, STACY N 5447 KNIGHT CT 105,312.00 261,790.00 367,102.00 533.86 493.50 687.64:1 80.00 1028-601-60-0000 MORRILL FAMILY TRUST 4/29/08 5439 KNIGHT CT 101,568.00 188,625.00 290,193.00 533.86 493.50 543.58:1 80.00 1028-601-61-0000 THOMPSON, CLAUDE T & THOMPSON, VIRGINIA L 5431 KNIGHT CT 105,312.00 215,305.00 320,617.00 533.86 493.50 600.56:1 80.00 1028-601-62-0000 MC DONALD, CHRISTOPHER S 5423 KNIGHT CT 105,312.00 225,250.00 330,562.00 533.86 493.50 619.19:1 80.00 1028-601-63-0000 LANDRITO, MAURITO A & LANDRITO, NORMA N 5415 KNIGHT CT 105,312.00 236,161.00 341,473.00 533.86 493.50 639.63:1 80.00 1028-601-64-0000 BALTAZAR, JAIME & BALTAZAR, FRANCISCA 5407 KNIGHT CT 105,312.00 245,787.00 351,099.00 533.86 493.50 657.66:1 80.00 1028-601-65-0000 HERNANDEZ, MAX R & TREJO-HERNANDEZ, ALEIDA 5408 KNIGHT CT 105,312.00 269,058.00 374,370.00 533.86 493.50 701.25:1 80.00 1028-601-66-0000 CRUZ, PATRICIA C & HERNANDEZ, ELSIE I 5416 KNIGHT CT 105,312.00 213,549.00 318,861.00 533.86 493.50 597.27:1 80.00 1028-601-67-0000 HWANG, MINYA 5424 KNIGHT CT 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-601-68-0000 FRIES, CHARLES B & FRIES, YOLANDA K 5432 KNIGHT CT 105,312.00 272,488.00 377,800.00 533.86 493.50 707.68:1 80.00 1028-601-69-0000 GABEL, JAMES CHRISTIAN & GABEL, AMY JIUN-I LIN 5440 KNIGHT CT 105,312.00 193,522.00 298,834.00 533.86 493.50 559.76:1 80.00 1028-601-70-0000 REN, ALLEN W & CHEN, LIN SN 5448 KNIGHT CT 100,000.00 342,000.00 442,000.00 533.86 493.50 827.93:1 80.00 1028-601-71-0000 KIMM, SANDRA PARK & KIMM, ABEL S 15734 SILVERPOINTE AVE 150,000.00 280,000.00 430,000.00 533.86 493.50 805.45:1 80.00 1028-611-01-0000 WONG, WILLY & LIN, CHIAO JU 15869 CORNERSTONE ST 146,000.00 272,000.00 418,000.00 533.86 493.50 782.98:1 80.00 1028-611-02-0000 STAMAT, N & G ROCCATANI FAM TR 15861 CORNERSTONE ST 110,528.00 205,267.00 315,795.00 533.86 493.50 591.53:1 80.00 1028-611-03-0000 OCHOA-SANDOVAL, ROSA M & SANDOVAL, ROY 15853 CORNERSTONE ST 122,237.00 227,009.00 349,246.00 533.86 493.50 654.19:1 80.00 1028-611-04-0000 LOPEZ, MICHAEL & LOPEZ, MYLENE 15845 CORNERSTONE ST 142,980.00 265,530.00 408,510.00 533.86 493.50 765.2:1 80.00 1028-611-05-0000 PERERA, LIAN R & PERERA, YOSHINI B 15837 CORNERSTONE ST 113,130.00 210,104.00 323,234.00 533.86 493.50 605.47:1 80.00 1028-611-06-0000 RIVAS, RUBEN & RIVAS, LETICIA G 15829 CORNERSTONE ST 107,355.00 246,781.00 354,136.00 533.86 493.50 663.35:1 80.00 1028-611-07-0000 FALTER, DARWIN D & FALTER, REBECCA J 5478 AMETHYST LN 123,667.00 229,666.00 353,333.00 533.86 493.50 661.85:1 80.00 1028-611-08-0000 KINSEY, KEVIN D & KINSEY, KIMBERLY A 5470 AMETHYST LN 111,422.00 206,924.00 318,346.00 533.86 493.50 596.31:1 80.00 1028-611-09-0000 JONES, TAMMI A 5462 AMETHYST LN 122,262.00 227,057.00 349,319.00 533.86 493.50 654.33:1 80.00 1028-611-10-0000 RUIZ, ROBERT A 5454 AMETHYST LN 131,119.00 246,713.00 377,832.00 533.86 493.50 707.74:1 80.00 1028-611-11-0000 HANUMANTHAIAH, RAJESH & VENUGOPAL, SELVARANI 5446 AMETHYST LN 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-611-12-0000 CANTILLER, KENNY E & CANTILLER, MARIA LOURDES Q 5438 AMETHYST LN 146,000.00 271,000.00 417,000.00 533.86 493.50 781.1:1 80.00 1028-611-13-0000 MORA, JUAN I & MORA, MARGARITA N 5430 AMETHYST LN 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-611-14-0000 RAVAL, KANTILAL R & RAVAL, SADHANA K 5422 AMETHYST LN 118,743.00 220,526.00 339,269.00 533.86 493.50 635.5:1 80.00 1028-611-15-0000 TAMOM, VANNARITH 5414 AMETHYST LN 115,436.00 214,381.00 329,817.00 533.86 493.50 617.8:1 80.00 1028-611-16-0000 RODRIGUEZ, RYAN 5406 AMETHYST LN 143,000.00 267,000.00 410,000.00 533.86 493.50 767.99:1 80.00 1028-611-17-0000 BRAUN, JEFFERY A & BRAUN, LORI R 5409 AMETHYST LN 118,903.00 222,476.00 341,379.00 533.86 493.50 639.45:1 80.00 1028-611-18-0000 CATAPANG, RONALD D & CATAPANG, MARIE L 5417 AMETHYST LN 116,197.00 215,793.00 331,990.00 533.86 493.50 621.87:1 80.00 1028-611-19-0000 DALPONT, RUDY & DALPONT, PAULA 5425 AMETHYST LN 108,089.00 200,738.00 308,827.00 533.86 493.50 578.48:1 80.00 1028-611-20-0000 ALEWINE, CHARLIE & ALEWINE, REYNA 5433 AMETHYST LN 162,000.00 302,000.00 464,000.00 533.86 493.50 869.14:1 80.00 1028-611-21-0000 NEDDERMAN, TYLER G 5441 AMETHYST LN 143,000.00 266,000.00 409,000.00 533.86 493.50 766.12:1 80.00 1028-611-22-0000 RUVALCABA, RAUL 5449 AMETHYST LN 108,599.00 201,681.00 310,280.00 533.86 493.50 581.2:1 80.00 1028-611-23-0000 HEAPS, GERALD E & HEAPS, ELIZABETH M 5457 AMETHYST LN 125,273.00 232,650.00 357,923.00 533.86 493.50 670.44:1 80.00 1028-611-24-0000 ERAMYA, BASHIR & LUMA JT LV TR 5465 AMETHYST LN 146,000.00 272,000.00 418,000.00 533.86 493.50 782.98:1 80.00 1028-611-28-0000 DIZON, EMMANUEL A & DIZON, FRANCISCA 5449 WILMINGTON RD 121,258.00 225,193.00 346,451.00 533.86 493.50 648.95:1 80.00 1028-611-29-0000 NGUYEN, LAN KIM & DANG, EZEKIEL MINH 5441 ROSETTA LN 131,000.00 242,000.00 373,000.00 533.86 493.50 698.69:1 80.00 1028-611-30-0000 HUANG, YUNG-DAR & CHEN, HSIU-LIN 15941 WILMINGTON RD 105,312.00 176,779.00 282,091.00 533.86 493.50 528.4:1 80.00 1028-611-31-0000 MARIETTA, MIKE & MARIETTA, ANNALI 15947 WILMINGTON RD 105,312.00 146,678.00 251,990.00 533.86 493.50 472.02:1 80.00 1028-611-32-0000 DONG, RUIYA & WANG, YI 15938 WILMINGTON RD 133,700.00 248,300.00 382,000.00 533.86 493.50 715.54:1 80.00 1028-611-33-0000 DE CAMBRA, HENRY E & DE CAMBRA, SHARI B 15932 WILMINGTON RD 105,312.00 159,725.00 265,037.00 533.86 493.50 496.45:1 80.00 1028-611-34-0000 SAINI, MANDEEP S & SAINI, PARAM 15926 WILMINGTON RD 108,410.00 201,331.00 309,741.00 533.86 493.50 580.19:1 80.00 1028-611-35-0000 ZENDEJAS, MARTIN & ZENDEJAS, CYNTHIA 15920 WILMINGTON RD 107,418.00 193,842.00 301,260.00 533.86 493.50 564.31:1 80.00 1028-611-36-0000 ANIEMEKA, CRESCENT & ANIEMEKA, AKUNNA 15914 WILMINGTON RD 128,000.00 237,000.00 365,000.00 533.86 493.50 683.7:1 80.00 1028-611-37-0000 PHILLIPS, BRIAN 5428 ROSETTA LN 131,000.00 242,000.00 373,000.00 533.86 493.50 698.69:1 80.00

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 25 of 27 D-26 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

Fiscal Year Fiscal Year 2009/2010 Fiscal Year 2009/2010 2010/11 Assessor's Parcel Value-To-Lien Property Owner Situs Address 2009/2010 Land Structure Assessed Total Assessed Value Original Assessment Remaining (2) Estimated Number Ratio Assessed Value (1) Value (1) (1) Total Charge 1028-611-38-0000 LOZANO FAMILY 2007 TR 11/9/07 5436 ROSETTA LN 107,418.00 177,015.00 284,433.00 533.86 493.50 532.79:1 80.00 1028-611-39-0000 SANCHEZ, JESUS A 5444 ROSETTA LN 107,418.00 155,443.00 262,861.00 533.86 493.50 492.38:1 80.00 1028-611-40-0000 WEI, TAO- YUAN 5452 ROSETTA LN 105,312.00 169,704.00 275,016.00 533.86 493.50 515.15:1 80.00 1028-611-41-0000 GRISWOLD, ERIC A & GRISWOLD, KRISTINA 5460 ROSETTA LN 107,418.00 154,780.00 262,198.00 533.86 493.50 491.14:1 80.00 1028-611-42-0000 MCCALL, RODERICK J & MCCALL, CARRIE A 5468 ROSETTA LN 107,418.00 148,000.00 255,418.00 533.86 493.50 478.44:1 80.00 1028-611-45-0000 YANEZ, MIGUEL 15927 WINDSWEPT RD 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1028-611-46-0000 OCHOA, FEDERICO JR & OCHOA, MARY A 15921 WINDSWEPT RD 95,035.00 176,494.00 271,529.00 533.86 493.50 508.61:1 80.00 1028-611-47-0000 LOPEZ, SUJELL 15915 WINDSWEPT RD 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1028-611-48-0000 ROXAS, RODOLFO DE VERA & ROXAS, JOCELYN B 15909 WINDSWEPT RD 110,779.00 205,731.00 316,510.00 533.86 493.50 592.87:1 80.00 1028-611-49-0000 CAMPBELL, LIVIA M REV TR 9/28/07 15903 WINDSWEPT RD 108,484.00 201,473.00 309,957.00 533.86 493.50 580.6:1 80.00 1028-611-50-0000 BREWSTER, NANCY G 15897 WINDSWEPT RD 136,000.00 253,000.00 389,000.00 533.86 493.50 728.66:1 80.00 1028-611-51-0000 PORTILLO, SONIA & REYES, THERESA A 15891 WINDSWEPT RD 95,996.00 190,423.00 286,419.00 533.86 493.50 536.51:1 80.00 1028-611-52-0000 RENTERIA, ROLANDO & RENTERIA, MAYRA G 15882 WINDSWEPT RD 136,000.00 253,000.00 389,000.00 533.86 493.50 728.66:1 80.00 1028-611-53-0000 DAVID, MARIA GINA 15888 WINDSWEPT RD 131,000.00 242,000.00 373,000.00 533.86 493.50 698.69:1 80.00 1028-611-54-0000 PHAN, BINH & PHAN, JAGRUTI L 15894 WINDSWEPT RD 102,290.00 189,968.00 292,258.00 533.86 493.50 547.44:1 80.00 1028-611-55-0000 LEE, WEIZRUNG 15900 WINDSWEPT RD 131,000.00 242,000.00 373,000.00 533.86 493.50 698.69:1 80.00 1028-611-56-0000 TSANG, RICKY & HUANG, BRITTANY-YAN GING 15906 WINDSWEPT RD 95,729.00 177,783.00 273,512.00 533.86 493.50 512.33:1 80.00 1028-611-57-0000 SIHOCK, FRANK D JR & GARGARO, CINDY 15912 WINDSWEPT RD 98,007.00 182,012.00 280,019.00 533.86 493.50 524.52:1 80.00 1028-611-58-0000 SULLIVAN, MICHAEL A & SULLIVAN, SUZANNE M 15918 WINDSWEPT RD 95,337.00 177,052.00 272,389.00 533.86 493.50 510.23:1 80.00 1028-611-59-0000 YORBITA INVESTMENTS LLC 15924 WINDSWEPT RD 136,000.00 253,000.00 389,000.00 533.86 493.50 728.66:1 80.00 1028-611-60-0000 JIN, KIM YUN 15930 WINDSWEPT RD 138,000.00 256,000.00 394,000.00 533.86 493.50 738.02:1 80.00 1028-621-01-0000 HAO, BIN & MA, JI 15953 WILMINGTON RD 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1028-621-02-0000 PEDRAJA, NONNA D 15959 WILMINGTON RD 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-621-03-0000 CATUIRA FAMILY TRUST 9/23/08 15965 WILMINGTON RD 105,599.00 196,111.00 301,710.00 533.86 493.50 565.15:1 80.00 1028-621-04-0000 MUYA, HILARIO & MUYA, AIDA D 5542 STARGAZE ST 105,312.00 149,776.00 255,088.00 533.86 493.50 477.82:1 80.00 1028-621-05-0000 WU, DAVID & WU, JENNY K K 5542 STARGAZE ST 105,312.00 156,212.00 261,524.00 533.86 493.50 489.87:1 80.00 1028-621-06-0000 BARILLAS FAMILY TRUST (12/22/04) 5553 STARGAZE ST 95,220.00 176,836.00 272,056.00 533.86 493.50 509.6:1 80.00 1028-621-07-0000 WHEELER, ROBERT C II & WHEELER, CYNTHIA A 5545 STARGAZE ST 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1028-621-08-0000 SANCHEZ, JOSE & SANCHEZ, MARIA E 5537 STARGAZE ST 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1028-621-09-0000 PORTUGAL, ROSA A 5529 STARGAZE ST 100,748.00 193,949.00 294,697.00 533.86 493.50 552.01:1 80.00 1028-621-10-0000 HERNANDEZ, MONICA 5521 STARGAZE ST 98,469.00 185,118.00 283,587.00 533.86 493.50 531.2:1 80.00 1028-621-11-0000 RHEINECKER, SANDRA J TRUST 10-14-200 15986 WILMINGTON RD 86,004.00 159,722.00 245,726.00 533.86 493.50 460.28:1 80.00 1028-621-12-0000 SEEBALAC, RANDY 15980 WILMINGTON RD 89,928.00 167,008.00 256,936.00 533.86 493.50 481.28:1 80.00 1028-621-13-0000 YEGIN, TARDU 15974 WILMINGTON RD 117,108.00 244,893.00 362,001.00 533.86 493.50 678.08:1 80.00 1028-621-14-0000 DE JESUS, ROGER & DE JESUS, ELENITA 15968 WILMINGTON RD 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-621-15-0000 CASTILLO, JUAN CESAR & CASTILLO, KLAUDIA AURORA 15962 WILMINGTON RD 105,312.00 138,661.00 243,973.00 533.86 493.50 457:1 80.00 1028-621-16-0000 RADOMSKIY, LEONID 15956 WILMINGTON RD 141,000.00 262,000.00 403,000.00 533.86 493.50 754.88:1 80.00 1028-621-17-0000 VARMA, ARVIN & VIRMANI, SHAGUNA 15950 WILMINGTON RD 105,312.00 137,065.00 242,377.00 533.86 493.50 454.01:1 80.00 1028-621-18-0000 BARRAZA, HECTOR M 15944 WILMINGTON RD 118,054.00 219,242.00 337,296.00 533.86 493.50 631.81:1 80.00 1028-621-20-0000 EDWARDS, CHRIS LESLIE & EDWARDS, SARAH 15969 WINDSWEPT RD 153,026.00 294,465.00 447,491.00 533.86 493.50 838.22:1 80.00 1028-621-21-0000 SANTIAGO, JOSEFINO C & SANTIAGO, ROSE MARI T 15963 WINDSWEPT RD 92,969.00 174,563.00 267,532.00 533.86 493.50 501.13:1 80.00 1028-621-22-0000 DIEP, TEMI LIVING TRUST 4-23-09 15957 WINDSWEPT RD 100,000.00 280,000.00 380,000.00 533.86 493.50 711.8:1 80.00 1028-621-23-0000 MACK, RICHARD JR & MACK, LUCY C 15951 WINDSWEPT RD 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-621-24-0000 ARRIAGA, EFREN & CASTILLO, ROSA Y 15945 WINDSWEPT RD 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-621-25-0000 JOVANOVIC, PETAR & JOVANOVIC, LJILJANA 15939 WINDSWEPT RD 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-621-26-0000 TANNER, MIRAIM S 15933 WINDSWEPT RD 90,664.00 168,373.00 259,037.00 533.86 493.50 485.22:1 80.00 1028-621-27-0000 PARKS, KEITH & WAGNER, JACQUELYN M 15936 WINDSWEPT RD 97,616.00 181,286.00 278,902.00 533.86 493.50 522.43:1 80.00 1028-621-28-0000 BENTON, CEDRIC R 5561 STARGAZE ST 93,952.00 174,479.00 268,431.00 533.86 493.50 502.81:1 80.00 1028-621-29-0000 PAILMA, WAYNE C & RICHARDSON, LISA J 5569 STARGAZE ST 90,924.00 168,858.00 259,782.00 533.86 493.50 486.61:1 80.00 1028-621-30-0000 TAKASHIO, AKIRA & TAKASHIO, YUMI 5568 VICTORIA FALLS PKWY 119,275.00 221,509.00 340,784.00 533.86 493.50 638.34:1 80.00 1028-621-31-0000 JOHNSON, MAIA A & JOHNSON, PHILLIP G 5560 VICTORIA FALLS PKWY 98,201.00 182,376.00 280,577.00 533.86 493.50 525.56:1 80.00 1028-621-32-0000 JONES, TRACIE A 5552 VICTORIA FALLS PKWY 99,285.00 184,387.00 283,672.00 533.86 493.50 531.36:1 80.00 1028-621-33-0000 ORTEGA, LEONILO S 5544 VICTORIA FALLS PKWY 135,000.00 251,000.00 386,000.00 533.86 493.50 723.04:1 80.00 1028-621-34-0000 JACKSON, SCOTT NORMAN & JACKSON, CHERYL 5536 VICTORIA FALLS PKWY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-621-35-0000 MONTENEGRO FAMILY TRUST 4-7-04 5528 VICTORIA FALLS PKWY 113,607.00 210,984.00 324,591.00 533.86 493.50 608.01:1 80.00 1028-621-36-0000 LUKES, DANIEL A 5520 VICTORIA FALLS PKWY 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-621-37-0000 DIXON, ANDREW 5512 VICTORIA FALLS PKWY 104,101.00 193,333.00 297,434.00 533.86 493.50 557.14:1 80.00 1028-621-38-0000 PEREZ, GUILLERMO A 5511 VICTORIA FALLS PKWY 139,000.00 259,000.00 398,000.00 533.86 493.50 745.51:1 80.00 1028-621-39-0000 MITCHELL, DEMETRIUS & MITCHELL, MELISSA 5519 VICTORIA FALLS PKWY 89,890.00 166,940.00 256,830.00 533.86 493.50 481.08:1 80.00 1028-621-40-0000 VALBUENA FAM TR 11-23-4 5527 VICTORIA FALLS PKWY 102,829.00 194,307.00 297,136.00 533.86 493.50 556.58:1 80.00 1028-621-41-0000 SANTOS, MILBERT P & SANTOS, GLENDA L 5535 VICTORIA FALLS PKWY 91,867.00 170,612.00 262,479.00 533.86 493.50 491.66:1 80.00 1028-621-42-0000 CHAN, CHI SUN & KU, BO YAN 5543 VICTORIA FALLS PKWY 93,168.00 173,025.00 266,193.00 533.86 493.50 498.62:1 80.00 1028-621-43-0000 FERRIS, GERALD E 5551 VICTORIA FALLS PKWY 90,472.00 168,022.00 258,494.00 533.86 493.50 484.2:1 80.00 1028-621-44-0000 FEINGOLD, ZACHARY D 5559 VICTORIA FALLS PKWY 131,000.00 244,000.00 375,000.00 533.86 493.50 702.43:1 80.00 1028-621-45-0000 ANCHETA, TOMAS Y 5567 VICTORIA FALLS PKWY 127,000.00 236,000.00 363,000.00 533.86 493.50 679.95:1 80.00 1028-621-46-0000 DESAI, SAMAR & DESAI, MANISHA 5575 VICTORIA FALLS PKWY 144,000.00 267,000.00 411,000.00 533.86 493.50 769.86:1 80.00 1028-621-47-0000 ALCID, ALAN D & ALCID, CYNTHIA A 5583 VICTORIA FALLS PKWY 92,705.00 172,169.00 264,874.00 533.86 493.50 496.15:1 80.00 1028-621-48-0000 MC CARTHY, OTTO & LONG, KANSURATH 5591 VICTORIA FALLS PKWY 107,535.00 205,933.00 313,468.00 533.86 493.50 587.17:1 80.00 1028-621-49-0000 WINARDI, CLARA REV TRUST 01/16/2003 5599 VICTORIA FALLS PKWY 90,939.00 168,893.00 259,832.00 533.86 493.50 486.7:1 80.00 1028-631-01-0000 SL/CHINO HILLS INVESTMENTS LLC 15942 LOS SERRANOS C C DR 883,334.00 2,084,440.00 2,967,774.00 13,499.48 12,478.83 219.84:1 1,959.48 1028-631-02-0000 SL/CHINO HILLS INVESTMENTS LLC 15938 LOS SERRANOS C C DR 593,096.00 1,257,318.00 1,850,414.00 9,007.25 8,326.25 205.44:1 1,312.74 1028-631-03-0000 FISHMAN PROPERTIES - CHINO HILLS LLC 15934 LOS SERRANOS C C DR 449,877.00 1,976,760.00 2,426,637.00 9,406.30 8,695.12 257.98:1 1,370.20 1028-631-04-0000 ALDOR HOLDINGS LP 15928 LOS SERRANOS C C DR 629,828.00 1,771,392.00 2,401,220.00 13,111.82 12,120.48 183.13:1 1,903.68 1028-631-06-0000 CHINO RETAIL LLC 15960 LOS SERRANOS C C DR 292,211.00 0.00 292,211.00 14,645.70 13,538.39 19.95:1 2,124.50 1028-631-07-0000 CHINO RETAIL LLC 15950 LOS SERRANOS CC DR 930,956.00 0.00 930,956.00 20,535.83 18,983.19 45.33:1 2,972.48

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 26 of 27 D-27 City of Chino Hills Reassessment District 10-1 Charge Detail Report (Sorted by Assessor's Parcel Number)

(1)APN 1028-202-55 changed from 1027-121-38 through 1027-121-41 and 1028-202-57 to 1028-202-61. The 2009/2010 Assessed Land value for APN 1028-202-55 is $9,866,056, the 2009/2010 Assessed Structure Value is $0, and the 2009/2010 Total Assessed Value is $9,866,056. The aggregate amount of the Original Assessments for the new parcels are $73,289.54. (2) Does not include principal levied on the Current Fiscal Year tax roll.

Willdan Financial Services Fiscal Year 2010/11 Annual Report Page 27 of 27 D-28 [THIS PAGE INTENTIONALLY LEFT BLANK] APPENDIX E

PROPOSED FORM OF OPINION OF BOND COUNSEL

Upon delivery of the Bonds, Orrick, Herrington & Sutcliffe LLP, Bond Counsel to the City, proposes to render its final approving opinion with respect to the Bonds in substantially the following form:

[Date of Delivery]

City of Chino Hills Chino Hills, California

City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds (Final Opinion)

Ladies and Gentlemen:

We have acted as bond counsel to the City of Chino Hills (the “City”) in connection with the issuance by the City of its City of Chino Hills Reassessment District No. 10-1 Limited Obligation Improvement Bonds (the “Bonds”), in the aggregate principal amount of $3,505,000 issued pursuant to the Indenture, dated as of August 1, 2010 (the “Indenture”), by and between the City and U.S. Bank National Association, as trustee (the “Trustee”). Capitalized undefined terms used herein have the meanings ascribed thereto in the Indenture.

In such connection, we have reviewed the Indenture, the Tax Certificate, opinions of counsel to the City and the Trustee, certificates of the City, the Trustee and others and such other documents, opinions and matters to the extent we deemed necessary to render the opinions set forth herein.

The opinions expressed herein are based on an analysis of existing laws, regulations, rulings and court decisions and cover certain matters not directly addressed by such authorities. Such opinions may be affected by actions taken or omitted or events occurring after the date hereof. We have not undertaken to determine, or to inform any person, whether any such actions are taken or omitted or events do occur or any other matters come to our attention after the date hereof. Accordingly, this opinion speaks only as of its date and is not intended to, and may not, be relied upon in connection with any such actions, events or matters. Our engagement with respect to the Bonds has concluded with their issuance, and we disclaim any obligation to update this letter. We have assumed the genuineness of all documents and signatures presented to us (whether as originals or as copies) and the due and legal execution and delivery thereof by, and validity against, any parties other than the City. We have assumed, without undertaking to verify, the accuracy of the factual matters represented, warranted or certified in the documents referred to in the second paragraph hereof. Furthermore, we have assumed compliance with all covenants and agreements contained in the Indenture and the Tax Certificate, including, without limitation, covenants and agreements compliance with which is necessary to assure that future actions, omissions or events will not cause the interest on the Bonds to be included in gross income for federal income tax purposes. In

E-1 addition, we call attention to the fact that the rights and obligations under the Bonds, the Indenture and the Tax Certificate and their enforceability may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors’ rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases, and to the limitations on legal remedies against governmental entities such as the City in the State of California. We express no opinion with respect to any indemnification, contribution, penalty, choice of law, choice of forum, choice of venue, waiver or severability provisions contained in the foregoing documents, nor do we express any opinion with respect to the plans, specifications, maps, reports or other engineering or financial details of the proceedings, or upon the validity of the individual separate Reassessments securing the Bonds, which validity depends, in addition to the legal steps required, upon the accuracy of certain of the engineering details. Finally, we undertake no responsibility for the accuracy, completeness or fairness of the Official Statement or other offering material relating to the Bonds and express no opinion with respect thereto.

Based on and subject to the foregoing, and in reliance thereon, as of the date hereof, we are of the following opinions:

1. The Bonds constitute valid and binding special obligations of the City, payable, as provided in the Indenture, solely from Reassessments and the other assets pledged therefor under the Indenture.

2. The Indenture has been duly executed and delivered by, and constitutes a valid and binding obligation of, the City.

3. Interest on the Bonds is excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986 and is exempt from State of California personal income taxes. Such interest is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, although we observe that it is included in adjusted current earnings when calculating corporate alternative minimum taxable income. We express no opinion regarding other tax consequences related to the ownership or disposition of, or the accrual or receipt of interest on, the Bonds.

Faithfully yours,

E-2 APPENDIX F DTC AND THE BOOK-ENTRY-ONLY SYSTEM

The following description of the Depository Trust Company (“DTC”), the procedures and record keeping with respect to beneficial ownership interests in the Bonds, payment of principal, interest and other payments on the Bonds to DTC Participants or Beneficial Owners, confirmation and transfer of beneficial ownership interest in the Bonds and other related transactions by and between DTC, the DTC Participants and the Beneficial Owners is based solely on information provided by DTC. Accordingly, no representations can be made concerning these matters and neither the DTC Participants nor the Beneficial Owners should rely on the foregoing information with respect to such matters, but should instead confirm the same with DTC or the DTC Participants, as the case may be.

Neither the issuer of the Bonds (the “Issuer”) nor the trustee, fiscal agent or paying agent appointed with respect to the Bonds (the “Agent”) take any responsibility for the information contained in this Appendix.

No assurances can be given that DTC, DTC Participants or Indirect Participants will distribute to the Beneficial Owners (a) payments of interest, principal or premium, if any, with respect to the Bonds, (b) certificates representing ownership interest in or other confirmation or ownership interest in the Bonds, or (c) redemption or other notices sent to DTC or Cede & Co., its nominee, as the registered owner of the Bonds, or that they will so do on a timely basis, or that DTC, DTC Participants or DTC Indirect Participants will act in the manner described in this Appendix. The current “Rules” applicable to DTC are on file with the Securities and Exchange Commission and the current “Procedures” of DTC to be followed in dealing with DTC Participants are on file with DTC.

1. The Depository Trust Company (“DTC”), New York, NY, will act as securities depository for the securities (the “Securities”). The Securities will be issued as fully-registered securities registered in the name of Cede & Co. (DTC’s partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered Security certificate will be issued for each issue of the Securities, each in the aggregate principal amount of such issue, and will be deposited with DTC. If, however, the aggregate principal amount of any issue exceeds $500 million, one certificate will be issued with respect to each $500 million of principal amount, and an additional certificate will be issued with respect to any remaining principal amount of such issue.

2. DTC, the world’s largest securities depository, is a limited-purpose trust company organized under the New York Banking Law, a “banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a “clearing corporation” within the meaning of the New York Uniform Commercial Code, and a “clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC’s participants (“Direct Participants”) deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book- entry transfers and pledges between Direct Participants’ accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation (“DTCC”). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly (“Indirect

F-1 Participants”). DTC has Standard & Poor’s highest rating: AAA. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com and www.dtc.org. The information contained on these Internet sites is not incorporated herein by reference.

3. Purchases of Securities under the DTC system must be made by or through Direct Participants, which will receive a credit for the Securities on DTC’s records. The ownership interest of each actual purchaser of each Security (“Beneficial Owner”) is in turn to be recorded on the Direct and Indirect Participants’ records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Securities are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Securities, except in the event that use of the book-entry system for the Securities is discontinued.

4. To facilitate subsequent transfers, all Securities deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Securities with DTC and their registration in the name of Cede & Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Securities; DTC’s records reflect only the identity of the Direct Participants to whose accounts such Securities are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers.

5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Securities may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Securities, such as redemptions, tenders, defaults, and proposed amendments to the Security documents. For example, Beneficial Owners of Securities may wish to ascertain that the nominee holding the Securities for their benefit has agreed to obtain and transmit notices to Beneficial Owners. In the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them.

6. Redemption notices shall be sent to DTC. If less than all of the Securities within an issue are being redeemed, DTC’s practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed.

7. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to Securities unless authorized by a Direct Participant in accordance with DTC’s MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to Issuer as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts Securities are credited on the record date (identified in a listing attached to the Omnibus Proxy).

8. Redemption proceeds, distributions, and dividend payments on the Securities will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC’s practice is to credit Direct Participants’ accounts upon DTC’s receipt of funds and corresponding detail information from Issuer or Agent, on payable date in accordance with their respective holdings shown on DTC’s records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in

F-2 bearer form or registered in “street name,” and will be the responsibility of such Participant and not of DTC, Agent, or Issuer, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of Issuer or Agent, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants.

9. DTC may discontinue providing its services as depository with respect to the Securities at any time by giving reasonable notice to Issuer or Agent. Under such circumstances, in the event that a successor depository is not obtained, Security certificates are required to be printed and delivered.

10. Issuer may decide to discontinue use of the system of book-entry-only transfers through DTC (or a successor securities depository). In that event, Security certificates will be printed and delivered to DTC.

11. The information in this section concerning DTC and DTC’s book-entry system has been obtained from sources that Issuer believes to be reliable, but Issuer takes no responsibility for the accuracy thereof.

F-3