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Specifically, the measure requests your approval of special taxes not to exceed $3.00 per benefit unit as set forth in a formula adopted by resolution of the Board of Directors of the District.

The tax will be imposed on all assessor's parcels that are not exempt by law from taxation, except for vacant property and public property. On each July 1, commencing July 1, 2002, the maximum special tax per benefit unit will be increased by 2 percent of the amount in effect the previous fiscal year.

The special tax resolution provides an appeal procedure whereby any landowner or resident who believes that his or her tax has been incorrectly calculated may appeal the amount of the tax to a review/ appeal committee.

Approval by two-thirds of the voters voting on the measure is required to adopt the tax.

North County Times

• Prop. EE will keep fire district out of red 10/31/00

A YES vote on Proposition EE will result in a tax increase of $30.00 to the average homeowner, a $21.00 increase on mobile homes, and a maximum of $45.00 to businesses.

It is anticipated that the proposed increase will satisfy the needs of the District for the next 5 to 6 years.

Please vote YES on Proposition EE.

MIKE PACHECO, President, Valley Center Fire Protection District, Board of Directors

DAN THORNTON, Treasurer, Valley Center Fire Protection District, Board of Directors

MEL SCHULER, Vice-President, Valley Center Firefighters' Assoc.

PAT TAYLOR, President, Valley Center Fire Protection District Board of Directors

PATRICK GARCIA, Valley Center Fire Protection District Director

A. DEFINITIONS

The terms hereinafter set forth have the following meanings: "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California.

"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2000-1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the Fire Protection District or designee thereof or both); the costs of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the Fire Protection District, CFD No. 2000-1 or any designee thereof related to an appeal of the Special Tax; and the Fire Protection District= s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the Fire Protection District or CFD No. 2000-1 for any other administrative purposes of CFD No. 2000-1, including attorneys= fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.

"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's Parcel number.

"Assessor's Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor's Parcel Number.

"Benefit Unit" means the benefit units assigned to each Assessor= s Parcel of Developed Property within CFD No. 2000-1, pursuant to the benefit unit formula shown below in Table 1.

TABLE 1 Assignment of Benefit Units to Developed Property in Community Facilities District No. 2000-1 Category Description Benefit Unit Formula

"CFD Administrator" means the District Administrator of the Fire Protection District, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.

"CFD No. 2000-1" means Valley Center Fire Protection District Community Facilities District No. 2000-1.

"County" means the County of San Diego.

"Developed Property" means, for each Fiscal Year, all Taxable Property, for which a building permit for new residential or non-residential construction was issued prior to January 1 of the prior Fiscal Year, or which was in agricultural use (including irrigated crops, groves, or livestock, etc. as identified in Table 1) as of January 1 of prior Fiscal Year.

"Fiscal Year" means the period starting July 1 and ending on the following June 30.

"Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor= s Parcel of Developed Property.

"Proportionately" means, for Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor= s Parcels of Developed Property.

"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2000-1 that is used for public rights-of-way or any other purpose and is owned by or dedicated to the federal government, the State of California, the County, or any other public agency, provided however that any property owned and leased by a public agency to a private entity and subject to taxation under Section 53340.1( a) of the Act shall be taxed and classified in accordance with its use.

"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement.

"Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2000-1 to: (i) pay directly for fire protection and emergency medical technician services eligible under the Act; and (ii) pay Administrative Expenses.

"State" means the State of California.

"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2000-1 which are not exempt from the Special Tax pursuant to law or Section E below.

"Vacant Property" means for any Fiscal Year, all Assessor= s Parcels within CFD No. 2000-1 and not classified as Developed Property or Public Property.

B. ASSIGNMENT TO LAND USE CATEGORIES

Each Fiscal Year, all Assessor= s Parcels within CFD No. 2000-1 shall be classified as Developed Property, Public Property, or Vacant Property. All Assessor= s Parcels of

Developed Property shall be subject to the levy of Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. The CFD Administrator shall assign Benefit Units to each Assessor= s Parcel of Developed Property based on its primary land use and the formulas shown in Table 1. The Maximum Special Tax for an Assessor= s Parcel of Developed Property shall be based on the number of Benefit Units assigned to that Assessor= s Parcel.

C. MAXIMUM SPECIAL TAX RATE

1. Maximum Special Tax
The Fiscal Year 2001-2002 Maximum Special Tax is equal to $3.00 per Benefit Unit.
2. Increase in the Maximum Special Tax
On each July 1, commencing July 1, 2002, the Maximum Special Tax per Benefit Unit shall be increased by 2 percent (2%) of the amount in effect in the previous Fiscal Year.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX

Commencing with Fiscal Year 2001-2002 and for each following Fiscal Year, the Board shall determine the Special Tax Requirement and shall levy the Special Tax until the amount of

Special Taxes equal the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax per Benefit Unit.

E. EXEMPTIONS

No Special Tax shall be levied on Vacant Property or Public Property.

F. REVIEW/ APPEAL COMMITTEE

The Board shall establish as part of the proceedings and administration of CFD No. 2000-1 a special three-member Review/ Appeal Committee. Any landowner or resident who feels that the amount of the Special Tax, as to their Assessor= s Parcel, is in error, may file a notice with the Review/ Appeal Committee appealing the amount of the Special Tax levied on such Assessor= s Parcel. The Review/ Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the Review/ Appeal Committee shall be final and binding as to all persons.

G. MANNER OF COLLECTION

The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2000-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor= s Parcels as permitted by the Act.

H. TERM OF SPECIAL TAX The Special Tax shall be levied as long as necessary to pay for authorized services.

VALLEY CENTER FIRE PROTECTION DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2000-1