ORDINANCE NO. 25ORD-20 CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY ORDINANCE LEVYING A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2025-12 (NIRVANA ESTATES) CITY OF CATHEDRAL CITY, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA Be it enacted by the Commission of the California Statewide Communities Development Authority: Section 1. Pursuant to California Government Code Sections 53316 and 53340, and in accordance with the Rate and Method of Apportionment (the "RMA"), as set forth in Exhibit D of Resolution No. 25SCIP-105 (the "Resolution of Intention") adopted July 17, 2025, as incorporated into Resolution No. 25SCIP-143 (the "Resolution of Formation") adopted September 4, 2025, with respect to the California Statewide Communities Development Authority Statewide Community Infrastructure Program Community Facilities District No. 2025-12 (Nirvana Estates) City of Cathedral City, County of Riverside, State of California (the "Community Facilities District") , without the need for further action by this Commission, a special tax is hereby levied on all taxable parcels within the Community Facilities District for the 2025-26 fiscal year and for each and every subsequent fiscal year in the amount determined in accordance with the RMA necessary to satisfy the Special Tax Requirement (as defined in the RMA), until collection of the Special Tax by the Commission ceases and a Notice of Cessation of Special Tax is recorded in accordance with Section 53330.5 of the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2, Title 5 (beginning with Section 53311) of the Government Code of the State of California, provided that this amount may in any fiscal year be levied at a lesser amount by resolution of the Commission. SECTION 2. The Authority's special tax consultant, currently David Taussig & Associates, Inc., doing business as DTA, 18201 Von Karman Avenue, Suite 220, Irvine, CA 92612, telephone (800) 969-4382, is authorized and directed, with the aid of the appropriate officers and agents of the Authority, to determine each year, without further action of the Commission, the appropriate amount of the Special Tax (pursuant to, and as that term is defined in, the Resolution of Formation) to be levied for the Community Facilities District, to prepare the annual Special Tax roll in accordance with the RMA. SECTION 3. Upon approval by the Commission, whether as submitted or as modified by the Commission, the special tax consultant is authorized and directed, without further action of the Commission, to provide all necessary and appropriate information to the Riverside County Auditor in proper form, and in proper time, necessary to effect the correct and timely billing and collection of the Special Tax on the secured property tax roll of the County; provided, that as stated in the Resolution of Formation and in Section 53340 of the California Government Code, the Commission has reserved the right to utilize any method of collecting the Special Tax which it shall, from time to time, determine to be in the best interests of the Authority, including but not limited to, direct billing by the Authority to the property owners, supplemental billing and, under the circumstances provided by law, judicial foreclosure, all or any of which the Commission may implement in its discretion by resolution. SECTION 4. The appropriate officers and agents of the Authority are authorized to make adjustments to the Special Tax roll prior to the final posting of the Special Tax to the Riverside County tax roll each fiscal year, as may be necessary to achieve a correct match of the Special Tax levy with the assessor's parcel numbers finally utilized by the Riverside County Auditor in sending out property tax bills. SECTION 5. The Authority agrees that, in the event the Special Tax is collected on the secured tax roll of Riverside County, the County may charge its reasonable and agreed charges for collecting the Special Tax as allowed by law, prior to remitting the Special Tax collections to the Authority. SECTION 6. Taxpayers claiming that the amount of the Special Tax on their property is not correct are referred to Section F of the RMA for the proper claims procedure. SECTION 7. If for any cause any portion of this Ordinance is found to be invalid, or if the Special Tax is found inapplicable to any particular parcel by a court of competent jurisdiction, the balance of this Ordinance, and the application of the Special Tax to all other parcels, shall not be affected. SECTION 8. This Ordinance shall take effect and be in force thirty (30) days after its final passage; and before the expiration of fifteen (15) days after its passage the same shall be published, with the names of the members voting for and against the same, at least once in a newspaper of general circulation published and circulated in the area of the Community Facilities District. * * * I, the undersigned, the duly appointed and qualified representative of the Commission of the California Statewide Communities Development Authority, DO HEREBY CERTIFY that the foregoing ordinance was first read at a regular meeting of the Commission on September 4, 2025, and was duly passed and adopted by the Commission of the Authority at a duly called meeting of the Commission of the Authority held in accordance with law on September 18, 2025. AYES: Brian Moura, Niroop Srivatsa, Kevin O'Rourke, Leonard Moty, Brian Stiger, Helen Robbins-Meyer NOES: None ABSENT: Vito Chiesa ABSTAIN: None By: /s/ Steve Maciel Authorized Signatory California Statewide Communities Development Authority October 2 2025 LYRK0380899