February 1, of the Superior Court of Los Angeles County, Central District;

BURKE, WILLIAMS & SORENSEN, LLP 2280 Market Street - Suite 300 Riverside. California 92501-2121 voice 951.788.0 I 00 - fax 951.788.5785 www.bwslaw.com Direct No.: 951.801.6614 Our File No.: F0003-0002 ahoyt@bwslaw.com February 1, 2010 VIA OVERNIGHT COURIER The Honorable Chief Justice Ronald M. George and Honorable Associate Justices CALIFORNIA SUPREME COURT 350 McAllister Street San Francisco, California 94102-3600 Re: Petition for Review in City of Anaheim v. Honorable Carolyn B. Kuhl of the Superior Court of Los Angeles County, Central District; Second Appellate District Case No.: 8216250 Supreme Court Case No.: S173946 Dear Chief Justice George and Associate Justices: The League of California Cities ("League") submits this letter to urge this Court to grant the City of Anaheim's ("City") petition for review in this matter. This case involves the "pay first, litigate later" rule, a well-settled doctrine of judicial restraint requiring a taxpayer to pay a tax before suing to challenge the tax. The Court of Appeal's decision in this case seriously erodes the "pay first, litigate later" rule, and this erosion poses a grave danger to the ability of municipalities-already facing tax revenue shortfalls-to continue collecting the taxes that enable local government to function. The League's Interest The League is an association of 47 4 California cities dedicated to both protecting and restoring local control to cities so that they can better provide for the public health, safety, and welfare of their residents; and also to enhancing the quality of life for all Californians. The League is advised by its Legal Advocacy Committee, which is comprised of 24 city attorneys from all regions of the State. The Committee monitors litigation of concern to municipalities, and identifies those cases that are of statewideor nationwide-significance. The Committee has identified this case as being of such significance. Specifically, this case involves Transit Occupancy Taxes ("TOTs"), which are a significant source of revenue for municipalities throughout the State. For the Court's reference, the League has attached as Exhibit A to this letter a chart that lists RIV #4846-2696-2949 v1 Los Angeles - Inland Empire - Menlo Park - Orange County - Palm Desert - Ventura County

BURKE. WILLIAMS & SORENSEN. LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 2 TOT revenues for California cities for years 1991-1992 through 2001-2003. 1 Review Is Necessary To Secure Uniformity Of Decision On An Issue Of Crucial Significance To California's Municipalities Supreme Court review is necessary to secure uniformity of decision on a question of crucial significance to municipalities throughout the State: whether the "pay first, litigate later" rule applies even when a municipality has not expressly codified the rule in its ordinances. Refusing to follow the well-established "pay first, litigate later" rule, the Court of Appeal in this case held that a group of Online Travel Companies ("OTCs") could seek mandamus and declaratory relief in the superior court without first paying TOTs levied by the City. In a startling departure from precedent, the Court of Appeal ruled that the "pay first, litigate later" rule did not apply because (1) although the City's Municipal Code authorized a writ of mandamus action under Code of Civil Procedure 1094.5 to challenge a tax assessment, the City had not created a separate refund procedure with an express "pay first" provision; and (2) the City had not shown that the taxes sought to be collected from the OTCs constitute a "predictable income stream" upon which the City has come to rely. This reasoning, however, conflicts with the well-established "pay first, litigate later" rule, making Supreme Court review necessary to ensure uniformity of decision. Because under established precedent a city is not required to codify the "pay first, litigate later rule" in order for the rule to apply, the Court of Appeal's decision creates a split of authority necessitating this Court's review. The Court of Appeal held that a city must codify the "pay first, litigate later" rule for the rule to apply. This is a dangerous departure from precedent that necessitates this Court's review for two reasons. First, the Court of Appeal disregarded the fact that the City had created a mechanism to challenge tax assessments by authorizing a writ action under Code of Civil Procedure 1094.5. This lack of deference to a municipality's legislative determination is most troubling. 1 The chart can be found at CaliforniaCityFinance.com and was compiled using State Controller reports. RIV #4846-2696-2949 v1

BURKE, WILLIAMS & SORENSEN, LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 3 Second, the Court of Appeal disregarded precedent holding that the "pay first, litigate later" rule precludes pre-payment litigation even when a municipality has not expressly codified the rule. See, e.g., Flying Dutchman Park v. City and County of San Francisco (2001) 93 Cai.App.4th 1129, 1139 (holding that the "pay first, litigate later" rule precluded a pre-payment challenge to a local parking occupancy tax assessment even though the rule was not codified in the assessment); and Writers Guild of America v. City of Los Angeles (2000) 77 Cai.App.4th 475, 483 (holding that the "pay first, litigate later" rule precluded a pre-payment challenge to a city business tax assessment even though the rule was not codified in the ordinance). Indeed, it is generally understood that the rule does not need to be codified to bar pre-payment litigation. Is it thus not surprising that of 29 cities in Orange County, only 3 have express "pay first" provisions in their TOT ordinances. See Chart attached as Exhibit B hereto. 2 In short, California courts have long recognized the importance of the general public policy supporting the "pay first and litigate later" rule even when the rule is not expressly codified in an ordinance. And California's cities have relied on this precedent. Because the Court of Appeal's decision departs from this precedent, review by this Court is necessary to ensure uniformity of decision on this crucial issue. Courts have never required a city to prove that the challenged tax is a reliable source of income as a threshold to application of the "pay first, litigate later" rule. Review is likewise necessary because the Court of Appeal's decision creates a dangerous new rule requiring a city to prove that the challenged tax is a reliable source of income as a threshold to application of the "pay first, litigate later" doctrine. Such a showing has never been required in order for the "pay first, litigate later" rule to apply. For good reason: "[M]oney is the lifeblood of modern government." Batt v. City and County of San Francisco (2007) 155 Cai.App.4th 65, 71. Taxes are the primary source of money for government, and as such "it is of the utmost importance to [governments] that the modes adopted to enforce the taxes levied should be interfered with as little as possible. Any delay in the proceedings of the officers, upon whom the duty is devolved of collecting the taxes, may derange the operations of government, and thereby cause serious detriment to the public." Dows v. City of Chicago (1870) 78 U.S. 108, 110. 2 The League prepared this Chart by accessing the various cities' Municipal Codes online, and reviewing the cities' Transit Occupancy Tax ordinances. RIV #4846-2696-2949 v1

BURKE, WILLIAMS & SORENSEN, LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 4 After all, tax revenues fund important law enforcement, public safety and other services that citizens rely upon on a daily basis. In light of these serious public policy considerations, the courts have consistently restrained the exercise of their jurisdiction to only those cases where the taxpayer has already paid the disputed tax. Any narrowing of the scope of the "pay first, litigate later" doctrine, or expansion of the exceptions to such doctrine, would unnecessarily delay receipt of revenues and place a financial hardship upon cities that are already laboring under significant budget shortfalls. Conclusion The Court of Appeal's refusal to apply the "pay first, litigate later" rule in this case sets a dangerous precedent that will adversely affect the ability of California's cities to continue to efficiently operate the basic functions of local government. For this reason the League respectfully requests that the Supreme Court grant the City's Petition for Review and take this very important issue under consideration. Sincerely, BURKE, WILLIAMS & SORENSEN, LLP AEH:meh cc: See Attached Service List A RIV #4846-2696-2949 v1

EXHIBIT "A" \

'///,'/,',/!//// lfl/l/,\'l/,'!l/!!l/ Transient Occupancy Tax Revenues - California Cities Source: California State Controller, Cities Annual Reports I TOTAL! 481,773,425 COUNT l I 380 tt II H II II f.ji II II """"""h"" Jlrlllfl'ftllll llt! fjjjjjjjjjjjjjjjjj 383 385 1994-95 1995-96 1996-97 1997-98 1998-99 II II II II fl rill fill flllllllllllfllllf...... 854,558,111 383 384 385 383 386 1999-00 2000-01 2001-02 2002-03 l/l/,\'l!!!l/!!1! II II fill fill fl II II llllttllllllflrlrl """""""""... flflllrlllllff llfl """''""""" 384 390 392 395 City County Alameda Alameda 207,499 Albany Alameda 11,950 Berkeley Alameda 1,763,421 Dublin Alameda 93,958 Emeryville Alameda 798,093 Fremont Alameda 714,124 Hayward Alameda 541,502 Livermore Alameda 309,291 Newark Alameda 797,583 Oakland Alameda 5,297,946 Piedmont Alameda Pleasanton Alameda 1,502,451 San Leandro Alameda 245,102 Union City Alameda 253,350 Amador Amador lone Amador 3,479 Jackson Amador 98,650 Plymouth Amador 37,814 Sutter Creek Amador 31,036 Biggs Butte Chico Butte 614,230 Gridley Butte Oroville Butte 107,343 Paradise Butte 50,657 Angels Calaveras 29,769 Colusa Colusa Williams Colusa 159,383 Antioch Contra Cos 236,166 Brentwood Contra Costa Clayton Contra Costa Concord Contra Cos 914,057 206,916 185,447 11,067 5,805 1,901,575 2,699,436 90,051 88,318 837,054 784,421 692,205 736,947 554,031 676,596 323,792 346,925 912,293 768,770 4,991,035 5,423,751 1,645,183 1,744,699 247,414 243,423 178,413 197,242 2,714 3,214 105,542 120,307 27,808 41,159 47,468 67,974 444,383 724,796 105,259 156,807 49,644 63,010 33,864 40,735 159,277 161,890 277,263 280,879 879,719 1,042,557 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 204,952 242,901 340,770 407,600 380,490 536,550 987,092 721,118 642,439 8,036 2,418 1,913 1,900 I 1,312,852 2,312,918 2,636,840 2,804,193 2,891,707 3,122,327 3,529,945 2,773,877 2,618,572 112,580 198,284 267,007 306,318 389,664 808,688 1,010,799 810,220 717,083 822,280 904,826 1,187,673 1,096,926 1,259,731 1,259,355 2,120,893 2,533,779 2,723,043 930,206 1,130,605 1,317,131 1,583,597 1,676,917 3,341,086 4,339,932 2,175,301 1,798,758 711,499 1,059,132 814,122 1,232,966 1,265,698 1,366,840 1,929,173 1,481,528 1,214,604 426,375 565,142 666,830 911,819 990,919 1,057,617 1,509,518 1,219,692 1,322,756 816,130 1,061,103 1,322,288 1,569,024 1,454,493 1,828,888 2,557,585 1,972,695 2,012,627 5,348,554 6,159,369 7,211,607 8,367,048 9,090,645 10,771,754 12,388,889 10,262,733 10,564,802 1,852,275 2,150,779 2,495,118 2,860,563 3,220,465 3,623,523 3,977,561 2,973,145 2,765,718 243,916 328,352 194,546 73,272 79,453 0 91,548 81,060 174,032 213,993 276,220 353,246 359,385 349,464 533,530 824,055 557,953 388,851 2,605 2,879 3,974 5,241 17,585 18,324 4,560 9,881 9,479 7,182 9,313 11,920 177,836 155,131 196,917 158,272 16!),704 163,188 187,315 194,987 208,317 43,917 59,330 49,343 53,777 51,899 35,806 55,537 41,478 63,802 72,305 51,557 67,204 78,812 78,813 124,155 67,213 62,163 106,318 102,588 129,420 817,332 842,519 886,345 951,018 1,046,933 3,946 1,141,104 19,567 1,259,748 26,615 1,323,044 24,756 1,315,195 27,649 163,393 239,533 230,632 211,317 232,091 312,862 269,473 300,363 316,174 47,342 50,619 52,066 53,135 53,481 94,700 102,883 104,765 104,254 38,644 67,529 117,477 238,406 262,250 308,743 319,564 2,993 4,938 5,837 6,052 5,235 5,534 5,536 3,711 164,935 157,773 166,551 174,228 206,137 254,317 288,378 323,547 NR 288,229 258,644 276,495 321,556 335,757 376,124 467,954 459,822 397,879 19,126 72,119 66,865 81,662 80,147 115,367 112,031 118,333 1,160,077 1,410,681 1,374,807 1,433,413 1,484,984 1,587,365 1,993,080 1,786._8g 630,747 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 1 of 13

City County 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 Danville Contra Cos 37,139 El Cerrito Contra Cos 52,819 36,857 41,249 48,895 54,512 44,693 53,768 65,146 66,836 48,191 35,770 57,590 72,509 63,250 67,764 72,938 60,351 16,373 91,934 92,487 101,069 82,677 50,075 Hercules Contra Costa Lafayette Contra Cos 291,174 Martinez Contra Cos 114,468 301,991 381,772 146,789 130,168 352,653 362,149 401,818 459,218 174,414 150,678 17.5,542 184,536 476,713 526,928 571,950 444,701 471,994 282,220 303,717 374,658 382,545 279,615 Moraga Oakley Contra Costa Contra Costa 6,067 Orinda Contra Costa Pinole Contra Cos 185,305 160,719 151,279 157,220 169,268 192,396 219,158 248,627 319,088 333,220 274,527 228,562 Pittsburg Contra Cos 65,323 51,187 64,692 81,473 80,162 108,307 135,739 159,655 160,210 132,896 239,238 157,655 Pleasant Hill Contra Cos 137,850 156,142 184,409 191,476 222,705 286,404 493,600 568,878 888,661 970,254 896,331 881,065 Richmond Contra Cos 309,321 342,116 242,012 447,867 341,574 305,154 512,636 456,840 834,895 1,013,643 690,536 864,556 San Pablo Contra Cos 9,576 7,182 8,581 7,474 10,058 14,619 14,848 16,634 21,540 19,508 114,599 172,269 San Ramon Contra Cos 683,270 734,083 822,655 895,615 980,280 1,078,068 1,330,724 1,692,732 1,778,473 2,266,625 1,859,629 1,595,508 Walnut Creek Contra Cos 746,616 852,914 691,576 949,119 1,039,304 1,234,883 1,378,142 1,395,311 1,880,350 1,666,640 1,307,163 1,143,014 Crescent City Del Norte 301,472 Placerville El Dorado 93,933 South Lake Tahoe El Dorado 4,478,435 Clovis Fresno 10,401 Coalinga Fresno 34,384 Firebaugh Fresno 381 301,806 400,223 117,481 128,469 4,459,972 4,512,333 8,197 9,397 31,649 32,552 318 375 480,659 446,326 460,971 478,111 97,990 142,685 63,165 NR 4,791,078 3,975,053 4,011,955 3,975,366 8,827 8,525 12,174 110,426 30,824 23,160 31,007 34,323 910 0 951 420 493,202 523,583 541,572 577,978 608,048 140,717 NR NR NR 182,870 5,000,520 5,110,967 8,452,087 5,240,310 6,122,015 139,278 92,746 91,957 101,664 110,045 26,458 20,673 23,639 27,801 22,430 409 718 631 630 600 Fowler Fresno Fresno Fresno 5,644,879 5,596,795 5,852,785 5,714,575 2,883,243 3,347,801 3,521,419 3,651,360 3,447,271 3,732,638 3,859,513 5,015,881 Huron Fresno 0 7,815 5,500 4,237 2,053 1,315 4,545 3,134 2,135 1,446 1,750 1,750 Kennan Fresno Kingsburg Fresno 35,670 37,412 33,944 31,344 26,788 31,282 35,108 39,653 46,943 37,332 37,983 41,992 Mendota Fresno Orange Cove Fresno Parlier Fresno Reedley Fresno 0 0 12,280 42,391 40,990 38,289 26,651 40,452 54,771 31,479 41,567 62,975 San Joaquin Fresno Sanger Fresno 33,757 Selma Fresno 37,432 Orland Glenn 29,886 Willows Glenn 133,517 Arcata Humboldt 392,761 Blue Lake Humboldt Eureka Humboldt 1,035,748 8,990 4,004 65,713 49,905 33,198 38,038 142,139 149,244 436,999 447,938 1,107,360 1,082,455 4,263 3,149 6,269 6,365 67,949 82,353 147,419 126,362 39,111 33,897 31,054 34,741 180,874 189,744 196,269 199,568 451,733 465,502 355,401 468,031 1,109,026 1,065,006 1,107,121 1,192,538 8,161 5,897 7,190 4,498 6,272 139,865 144,437 140,835 163,264 168,987 47,813 43,202 45,043 48,180 50,692 215,636 215,558 239,377 299,114 286,247 502,517 518,497 579,254 596,877 645,418 I 1,253,872 1,307,377 1,337,580 1,377,463 1,299,2391 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 2 of 13

City County Ferndale Humboldt 33,418 Fortuna Humboldt 33,967 Rio Dell Humboldt 12,504 Trinidad Humboldt 2,311 Brawley Imperial 74,088 30,449 40,635 81,811 138,997 5,858 4,150 7,301 8,533 70,115 75,435 1994-95 1995-96 1996-97 1997-98 30,774 27,377 30,188 31,857 157,724 167,027 168,924 173,963 NR NR NR NR 7,150 8,716 7,826 7,756 66,300 71,524 104,381 148,759 1998-99 1999-00 2000-01 2001-02 2002-03 40,715 54,828 75,609 84,431 72,87 183,491 198,323 221,521 232,639 284,19S NR NR NR NR 8,869 7,696 12,428 15,241 17,646 20,719 140,701 168,554 166,141 185,727 189,231 Calexico Imperial 89,828 Calipatria Imperial El Centro Imperial 516,038 114,380 103,111 727,842 587,733 120,400 89,983 132,914 76,868 13,347 24,277 20,004 22,607 613,642 551,293 511,484 615,673 187,863 253,257 227,963 191,100 145,237 19,456 34,395 13,716 30,899 48,279 662,696 767,618 847,132 791,481 849,258 Holtville Imperial 1,420 Imperial Imperial 24,462 1,826 1,644 0 23,258 1,668 1,965 1,215 1,683 61,435 59,597 41,782 69,028 1,633 1,505 1,798 1,106 1,656 69,443 66,066 47,615 3,816 21,117 Westmorland Imperial 9,426 Bishop lnyo 579,239 636,647 696,600 670,301 710,082 747,043 743,478 792,434 907,094 957,255 1,046,734 1,072,239 Arvin Kern Bakersfield Kern 3,082,106 2,909,025 3,557,346 4,001,076 3,773,751 4,210,303 4,768,964 5,136,637 4,910,656 5,347,799 5,493,486 5,747,849 California City Kern 8,662 7,289 5,268 6,624 3,390 4,102 2,248 5,062 4,462 7,624 10,933 6,931 Delano Kern 99,625 131,026 137,017 133,129 131,675 122,575 124,786 123,395 108,355 101,869 147,870 174,085 Maricopa Kern 13,471 8,443 10,500 9,844 9,566 11,385 14,514 14,3561 NR 12,509 23,283 23,916 Mcfarland Kern 4,742 4,338 3,273 3,398 4,398 6,058 510 623 472 697 938 955 Ridgecrest Kern 606,138 606,272 610,968 611,876 590,155 578,119 585,411 631,108 674,914 753,729 668,331 867,758 Shafter Kern Taft Kern 32,079 26,302 19,331 32,378 27,309 22,047 28,041 35,045 43,644 55,730 52,404 47,077 Tehachapi Kern 115,242 Wasco Kern 16,427 113,882 132,951 12,499 10,592 134,139 135,678 162,041 138,682 13,042 12,574 14,944 11,203 177,549 143,713 i61,147 136,596 191,869 9,924 10,716 8,072 9,936 9,887 Avenal Kings 8,725 2,273 6,021 127 169 666 5,778 3,530 6,096 4,895 4,313 5,362 Corcoran Kings 25,289 18,677 22,137 20,921 24,788 30,817 21,529 19,551 27,742 27,382 30,491 31,044 Hanford Kings 122,331 116,701 119,537 126,359 117,356 115,137 136,257 168,565 185,825 221,429 306,364 321,033 Lemoore Kings 54,497 56,499 57,271 65,338 NR 118,668 103,847 124,949 144,006 163,622 184,191 178,341 Clearlake Lake 80,645 107,041 117,848 99,138 121,948 63,285 133,310 121,850 148,193 186,373 164,390 158,351 Lakeport Lake 96,030 117,835 128,443 116,897 113,773 115,933 113,354 109,916 121,986 172,417 162,274 210,329 Susanville Lassen 224,312 222,144 250,664 288,225 301,858 269,363 NR NR 297,203 320,338 340,496 364,681 Agoura Hills Los Angele 208,963 194,614 238,091 236,469 322,171 404,162 532,973 605,539 786,576 896,155 782,920 1,032,575 Alhambra Los Angele 219,824 202,287 187,131 194,570 198,526 319,588 225,658 235,751 226,958 205,624 238,446 166,051 Arcadia Los Angele 788,895 669,463 850,552 895,496 977,868 1,083,283 1,179,214 1,441,304 1,672,169 2,157,475 1,699,962 1,845,619 Artesia Los Angelel 82,415 Avalon Los Angele 940,445 Azusa Los Angelel 166,238 Baldwin Park Los Angelel 201,837 Bell Los Angelel 99,978 96,660 73,889 954,695 1,085,297 159,815 144,338 179,195 161,486 99,184 65,594 115,337 100,901 114,566 114,006 1,372,635 1,519,088 1,587,575 1,700,644 124,024 134,808 124,733 133,988 102,570 171,067 150,228 152,479 101,132 103,536 NR NR 103,180 104,968 128,820 145,020 141,495 1,995,525 2,284,009 2,344,715 2,338,510 2,376,058 140,652 165,115 259,378 281,158 209,496 157,722 208,912 173,725 247,044 294,530 NR NR 133,617 222,186 110,915 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 3 of 13

City County Bell Gardens Los Angele 111,800 Bellflower Los Angele 357,792 Beverly Hills Los Angele 7,176,993 Bradbury Los Angeles Burbank Los Angele! 1,672,100 Calabasas Los Angele! 420,766 Carson Los Angele! 391,781 Cerritos Los Angele! 194,271 Claremont Los Angele! 388,519 Commerce Los Angeles Compton Los Angele 100,109 Covina Los Angele 368,669 Cudahy Los Angele 13,200 Culver City Los Angele 1,194,059 Diamond Bar Los Angele 185,724 Downey Los Angele! 577,412 Duarte Los Angele 91,729 El Monte Los Angele! 181,681 EI Segundo Los Angele! 1,782,087 Gardena Los Angele! 206,425 Glendale Los Angele! 542,365 Glendora Los AngeleE 56,274 Hawaiian Gardens Los Angeles Hawthorne Los Angele 558,193 Hermosa Beach Los Angele 226,545 Hidden Hills Los Angeles Huntington Park Los Angele 45,157 Industry Los Angele 280,498 Inglewood Los Angele! 1,288,275 Irwindale Los Angeles La Canada Flintrid Los Angele4 41,935 La Habra Heights Los Angeles La Mirada Los Angele 237,409 La Puente Los Angele4 0 La Verne Los Angeles Lakewood Los Angele 99,713 Lancaster Los Angele 789,285 Lawndale Los Angele 211,132 96,260 80,666 413,901 288,642 6,605,621 6,928,435 1,600,071 1,861,793 433,449 438,433 337,292 412,307 197,819 228,966 332,840 304,916 213,946 82,952 355,134 344,742 31,058 19,635 1,186,597 1,261,841 196,364 220,988 555,327 563,294 84,916 60,299 209,837 154,171 1,645,591 1,588,849 179,437 170,283 679,651 1,219,302 46,270 48,626 288,817 224,934 246,837 222,067 43,854 38,294 231,911 360,467 1,435,790 1,426,737 281,671 345,511 10,279 32,748 77,420 68,419 800,921 737,236 232,688 155,679 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 108,020 126,727 87,381 87,758 123,375 80,379 154,375 113,846 110,97 343,447 295,787 285,763 312,094 322,363 386,802 474,991 505,666. 499,837 8,478,345 11,518}94 12,458,406 13,085,774 14,764,965 17,419,187 17,823,533 14,652,693 14,801,017 2,046,027 2,058,602 2,216,774 2,452,189 2,537,452 2,799,703 3,068,339 2,892,688 3,416,927 413,182 397,774 444,160 462,071 509,927 540,623 668,316 676,601 NR 417,323 441,904 524,163 657,115 638,080 682,309 827,791 686,014 804,397 256,557 282,053 306,226 322,755 314,533 346,395 367,189 323,948 294,792 351,742 317,462 326,543 532,631 450,514 363,967 479,846 418,337 419,189 65,686 61,455 50,108 105,682 155,471 173,214 191,827 193,878 194,398 356,805 355,250 420,380 377,484 446,875 477,869 485,115 426,572 424,727 25,430 33,226 28,337 45,771 33,253 37,441 53,858 48,454 70,178 1,193,084 1,356,769 1,336,179 1,565,457 1;871,656 2,115,572 2,189,608 1,708,234 2,225,735 152,341 227,537 311,280 228,720 338,725 480,160 553,022 503,457 578,680 579,947 571,872 604,301 661,646 667,663 729,685 801,252 769,105 780,938 102,651 81,182 82,045 95,476 109,349 121,376 130,735 111,692 59,148 174,701 137,381 140,499 176,139 151,375 181,039 204,445 256,205 263,030 1,775,105 1,433,402 1,895,829 2,099,374 2,744,672 2,474,749 3,111,759 ;!,848,812 2,866,811 198,063 341,077 354,079 342,171 346,268 394,017 387,7951 380,429 475,298 1,281,391 1,357,163 1,518,468 1,634,352 1,711,153 1,838,478 2,240,029 2,329,104 1,999,051 63,113 49,050 48,757 43,901 56,144 57,986 50,824 65,650 66,728 246,494 206,713 210,411 230,210 227,890 227,747 292,668 623,282 929,673 237,973 260,545 357,845 394,570 549,858 711,929 793,818 918,165 1,054,272 34,686 36,810 36,259 34,112 36,166 36,456 39,192 33,612 21,916 411,437 422,715 521,176 530,892 447,316 510,543 488,350 419,479 466,534 1,437,955 1,400,425 2,041,191 1,748,160 2,115,173 2,253,483 2,403,726 1,921,564 1,835,682 408,304 435,258 483,681 473,642 473,642 707,577 781,146 663,139 644,366 41,441 37,447 37,171 44,520 50,215 49,303 66,742 78,810 79,209 56,279 68,334 65,628 58,864 60,291 45,186 30,794 26,481 28,275 707,327 705,772 898,509 947,229 973,557 1,022,549 1,107,312 1,042,739 1,092,648 160,226 217,201 206,203 185,618 200,985 281,450 366,098 320,632 297,339 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 4 of 13

City County Lomita Los Angele 114,532 Long Beach Los Angele! 5,488,101 Los Angeles Los Angele 66,219,758 Lynwood Los Angeles Malibu Los Angele! 506,621 Manhattan Beach Los Angei(3E 1,305,053 Maywood Los Angele! 30,357 Monrovia Los Angele 354,701 Montebello Los Angele 181,297 Monterey Park Los Angele 575,577 Norwalk Los Angele 513,126 Palmdale Los Angele 416,297 Palos Verdes Esta Los Angeles Paramount Los Angeles Pasadena Los Angele 3,723,725 Pica Rivera Los Angele 135,349 Pomona Los Angele! 501,517 Rancho Palos Ver Los Angele 4,672 Redondo Beach Los Angele 1,622,428 81,619 108,571 5,014,368 5,106,743 60,431,315 64,967,218 509,696 477,409 1,202,521 1,252,143 33,155 24,102 413,469 428,876 162,745 193,387 552,970 553,575 465,022 465,401 508,926 561,789 4,007,774 4,515,389 128,544 126,171 712,368 795,508 6,461 20,874 1,697,290 1,680,506 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 88,065 88,914 72,915 103,010 69,050 94,161 103,413 111,426 100,792 6,557,478 8,319,902 7,320,249 8,351,021 9,142,682 10,060,988 6,667,920 9,842,905 10,355,930 72,098,802 75,544,602 85,337,189 92,049,864 99,233,994 Ullflflljt!.UIIII II rtu rill II II II II jjjjjjjjjj)jtjiiij 116,885,888 """"""""II 99,776,573 488,991 581,598 603,943 656,733 770,566 852,334 835,601 851,926 829,967 1,335,734 1,688,031 1,710,720 1,763,361 2,259,941 2,522,885 2,710,374 2,101,611 2,040,428 23,755 22,069 27,075 21,649 36,161 25,010 26,575 37,847 29,368 548,702 495,818 570,118 680,756 833,834 829,225 829,089 769,233 774,245 204,131 160,818 181,587 200,929 227,117 239,555 248,186 224,688 192,620 544,181 606,301 593,404 529,626 575,446 529,005 554,465 520,888 508,721 487,961 514,142 557,576 641,346 665,233 761,006 807,422 738,906 699,195 555,243 369,706 422,497 433,916 442,443 488,903 805,643 887,900 1,036,521 3,779,183 4,004,172 4,296,156 4,865,763 5,179,471 5,913,739 6,625,719 6,455,773 6,609,799 163,544 12.1,847 105,744 111,415 111,415 153,547 195,596 215,921 245,240 919,318 1,038,783 1,140,575 1,199,906-1,255,453 1,346,915 1,445,052 1,407,136 1,348,864 7,643 8,325 4,459 5,687 6,440 5,200 8,576 9,627 15,508 1,712,033 1,942,839 2,087,602 2,178,203 2,326,147 2,416,348 2,640,988 2,227,543 2,257,526 Rolling Hills Los Angeles Rolling Hills EstatE Los Angeles Rosemead Los Angele 523,767 San Dimas Los Angele 227,500 San Fernando Los Angeles San Gabriel Los Angele 92,243 San Marino Los Angeles Santa Clarita Los Angele 372,116 Santa Fe Springs Los Angele! 74,354 Santa Monica Los Angele! 6,648,360 Sierra Madre Los Angeles Signal Hill Los Angele 141,575 South El Monte Los Angele 170,939 South Gate Los Angele 137,772 South Pasadena Los Angeles Temple City Los Angele 29,777 Torrance Los Angele 3,031,419 Vemon Los Angeles 626,743 719,157 246,422 185,343 97,958 59,919 310,285 378,790 91,757 93,240 7,085,598 7,639,312 73,539 68,342 174,567 163,449 137,622 185,371 32,496 31,594 3,160,669 3,204,627 718,877 735,574 777,568 822,612 809,490 855,998 899,012 900,890 968,131 263,424 279,718 308,654 331,580 380,158 496,243 558,800 577,782 607,760 78,993 81,150 96,628 89,451 85,436 77,163 78,199 46,733 64,535 I 359,631 374,618 450,004 432,736 641,707 887,383 1,064,271 1,106,382 1,186,1411 136,166 115,105 103,997 146,761 196,483 227,130 232,479. 257,152 237,527 9,310,219 10,925,260 12,734,841 14,200,762 15,418,238 17,880,110 19,218,221 16,348,320 17,058,749 NR 167,854 123,422 118,639 120,795 132,958 141,167 178,308 174,173 179,677 139,525 154,932 150,556 151,114 131,668 142,773 221,775 218,083 216,806 180,639 221,069 230,954 183,151 158,842 242,890 262,716 278,215 260,138 30,770 31,780 31,987 30,582 30,759 36,784 34,573 35,034 37,422 3,755,307 3,764,201 4,607,237 4,872,208 5,692,467 6,053,637 6,779,270 5,603,541 5,523,329 Walnut Los Angeles - SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 5 of 13

City County West Covina Los Angele 528,299 West Hollywood Los Angele 4,278,945 Westlake Village Los Angele 94,697 Whittier Los Angele 213,619 Chowchilla Madera 15,763 Madera Madera 164,671 Belvedere Marin Corte Madera Marin 315,089 Fairfax Marin Larkspur Marin 376,895 Mill Valley Marin 70,583 Novato Marin 149,477 Ross Marin San Anselmo Marin San Rafael Marin 985,443 Sausalito Marin 253,048 Tiburon Marin 136,744 Fort Bragg Mendocino 693,478 Point Arena Mendocino 17,316 Ukiah Mendocino 178,943 Willits Mendocino 146,651 Atwater Merced 36,208 Dos Palos Merced Gustine Merced 195 Livingston Merced 2,728 Los Banos Merced 67,992 Merced Merced 538,109 Alturas Modoc 77,333 Mammoth Lakes Mono 3,164,555 Canmel Monterey 2,624,441 Del Rey Oaks Monterey Gonzales Monterey 4,519 Greenfield Monterey 8,551 King City Monterey 176,398 Marina Monterey 368,569 Monterey Monterey 6,296,090 Pacific Grove Monterey 1,688,366 Salinas Monterey 874,598 557,938 571,314 4,042,025 4,673,133 155,725 162,537 205,287 209,045 20,168 15,488 161,586 173,616 342,532 348,272 405,724 431,306 79,779 93,826 159,894 166,705 993,890 1,116,620 262,835 243,236 154,420 157,196 733,152 772,302 38,798 45,512 163,263 238,654 120,197 128,957 56,723 49,696 195 195 2,381 3,812 62,866 97,103 501,633 577,342 81,373 94,173 3,323,861 2,791,050 2,714,639 2,830,663 3,179 3,355 9,176 8,889 230,975 209,850 451,621 371,215 8,965,298 7,530,679 1,790,313 1,908,957 882,501 829,863 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 562,730 582,650 634,009 575,555 678,100 739,055 832,327 784,737 822,755 4,644,344 5,100,185 6,129,454 7,589,336 7,857,445 8,602,588 9,609,872 7,888,469 8,050,754 229,040 306,157 363,392 441,006 473,049 563,164 593,378 591,838 629,099 246,933 274,374 389,026 427,510 474,314 493,386 515,489 509,131 508,858 23,587 21,059 23,017 32,646 34,646 34,966 40,474 66,738 69,184 190,429 183,333 171,069 170,457 187,121 206,241 253,179 261,631 280,444 368,679 429,368 498,976 546,375 596,795 618,366 670,093 540,471 481,493 15,533 22,806 29,000 31,208 15,459 445,751 470,823 496,784 561,877 576,599 620,834 626,367 477,027 467,726 128,120 167,630 203,152 212,050 229,308 356,572 435,759 369,177 341,714 200,188 262,373 293,284 382,983 502,475 1,007,529 1,135,613 949,957 869,359 1,138,967 1,159,223 1,402,128 1,567,245 1,695,604 1,847,408 1,840,532 1,395,321 1,331,351 232,953 366,353 451,210 530,573 606,321 672,657 660,087 620,781 561,145 228,300 249,107 196,106 NR 289,488 317,682 450,691 432,078 367,121 730,924 750,285 778,071 783,270 924,719 1,173,069 1,241,763 1,350,266 1,288,293 38,263 43,208 44,901 46,241 41,129 53,134 70,520 57,648 53,350 191,864 204,877 195,131 185,841 211,468 195,686 274,077 297,293 390,237 140,027 150,322 137,382 145,116 151,380 168,330 197,779 197,413 198,568 41,110 44,585 25,128 34,408 36,511 43,905 53,339 61,866 60,245 195 195 195 195 195 195 329 506 0 6,014 1,960 1,797 1,785 2,105 2,168 2,444 1,921 2,076 102,763 101,938 96,552 113,136 122,288 147,467 121,029 156,860 142,847 577,624 624,564 522,367 547,636 580,774 610,190 666,587 641,537 672,192 96,720 108,233 96,985 91,802 102,041 104,251 107,663 82,701 134,924 3,837,689 3,785,777 4,063,739 4,245,645 4,457,024 4,973,182 5,497,810 6,056,254 7,666,430 2,742,978 3,237,180 3,526,499 3,550,094 3,603,680 3,941,834 3,911,774 3,637,874 3,417,902 3,099 3,199 3,100 2,459 3,040 3,862 2,844 2,492 1,921 9,586 7,193 14,688 15,594 14,260 16,942 18,115 15,060 15,342 212,501 175,328 193,852 176,977 201,648 236,709 309,401 304,718 242,277 391,358 437,881 474,206 506,289 457,433 726,023 1,052,816 1,004,519 1,011,204 7,835,784 10,808,412 11,807,797 12,644,321 12,949,701 14,371,849 14,581,991 12,877,048 12,524,632 2,108,656 2,392,361 2,462,425 2,547,122 2,587,506 2,996,384 2,986,690 2,877,117 2,896,064 790,989 951,156 1,059,270 1,141,784 1,274,151 1,31,796 1,526,313 1,463,990 1,402,981 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 6 of 13.

City County 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 Sand City Monterey Seaside Monterey 500,940 510,100 408,709 413,745 926,674 1,443,703 1,416,086 1,682,457 1,764,839 2,176,345 1,865,414 1,801,890 Soledad Monterey 31,807 74,065 89,324 100,256 63,486 80,499 69,791 64,639 78,076 96,845 81,459 74,781 American Canyon Napa Calistoga Napa 849,541 905,145 1,054,657 1,225,209 1,348,367 1,637,792 1,898,515 2,124,820 2,278,257 2,333,335 2,390,340 2,311,823 Napa Napa 1,691,135 1,763,902 2,068,025 2,220,788 3,031,616 2,923,765 3,320,525 3,584,527 4,056,577 4,392,822 4,241,777 4,753,168 Saint Helena Napa 329,863 350,277 519,271 599,113 711,907-839,425 909,880 1,020,972 1,162,394 1,192,005 1,059,234 1,112,471 Yountville Napa 551,851 551,505 563,225 605,916 702,697 825,005 948,869 1,415,352 1,956,268 2,118,955 1,989,008 2,090,711 Grass Valley Nevada 87,572 111,795 109,788 109,758 114,297 119,798 122,889 129,842 126,102 144,376 131,380 196,450 Nevada City Nevada 181,565 215,227 236,588 241,831 240,624 269,133 289,144 348,540 362,471 366,861 412,476 332,930 Truckee Nevada 12,010 531,619 597,780 571,257 607,590 710,753 771,779 928,495 978,567 1,029;993 996,556 Aliso Viejo Orange Anaheim Orange 28,745,344 32,131,842 33,366,377 36,512,466 44,702,905 44,991,850 44,766,711 45,155,457 46,182,993 58,111,852 57,779,605 56,198,637 Brea Orange 677,732 693,342 732,269 748,081 749,612 836,017 941,107 1,029,781 1,124,100 1,250,919 1,155,413 1,154,289 Buena Park Orange 2,387,745 2,159,220 2,350,558 2,585,711 2,681,114 3,044,051 2,986,106 3,422,933 3,384,449 3,767,618 3,783,534 3,612,946 Costa Mesa Orange 2,361,166 2,285,494 2,434,782 2,640,750 2,977,748 3,466,942 3,846,151 4,428,271 4,118,044 4,118,044 3,490,623 3,799,682 Cypress Orange 448,243 534,204 525,695 546,318 587,249 692,805 664,427 862,283 1,016,971 1,101,631 1,034,246 1 '191,440 Dana Point Orange 3,242,403 3,659,639 3,645,546 4,136,218 4,402,213 5,037,999 5,189,163-6,079,016 5,944,818 6,320,340 7,348,708 8,146,048 Fountain Valley Orange 362,331 420,880 446,324 460,851 591,747 580,508, 623,563 640,934 680,449 755,989 647,708 619,603 Fullerton Orange 1,172,458 1,142,050 1,043,356 1,266,768 1,246,753 1,398,672 1,457,174 1,464,807 1,616,793 1,805,974 1,533,781 1,486,728 Garden Grove Orange I 1,173,938 1,341,352 1,360,045 1,295,716 1,481 '183 1,586,113 1,687,513 1,453,802 1,907,023 3,221,941 4,280,764 5,861,585 Huntington Beach Orange 948,330 890,016 1,280,492 1,039,045 1,105,541 1,295,i20 1,305,845 1,430,161 1,592,812 2,389,081 2,140,238 1,972,786 Irvine Orange 3,237,996 3,376,991 3,398,585 3,625,556 4,198,562 4,828,776 5,570,075 5,730,202 6,446,131 7,287,972 6,009,453 6,112,084 La Habra Orange La Palma Orange 98,675 78,771 93,386 99,765 130,221 148,783 185,106 193,793 187,327 213,961 184,132 143,147 Laguna Beach Orange 1,471,723 1,502,305 1,869,134 2,053,288 2,375,237 2,644,813 2,902,155 3,025,061 3,385,407 3,783,350 3,619,060 3,694,379 Laguna Hills Orange 179,837 184,965 204,284 226,502 710,921 842,998 888,082 961,745 1,041,740 840,760 830,935 Laguna Niguel Orange 18,641 9,200 34,410 32,735 2,207 4,610 12,219 10,240 12,360 16,932 25,270 34,286 Laguna Woods Orange 248,805 316,163 Lake Forest Orange 135,929 381,058 223,752 322,819 365,104 376,605 609,840 786,701 1,001,417 1,139,888 960,218 1,051,400 Los Alamitos Orange 35,146 31,875 32,048 38,306 34,433 23,624 31,653 41,358 46,621 72,423 64,574 47,367 Mission Viejo Orange 79,050 94,233 119,328 121,986 136,475 157,059 166,265 186,369 237,638 431,573 402,865 396,734 Newport Beach Orange 5,016,507 4,790,610 5,468,416 5,993,990 6,322,052 7,053,397 7,668,332 7,497,964 8,653,541 8,784,057 7,690,655 8,055,266 Orange Orange 1,595,434 1,490,601 1,867,427 2,036,233 2,202,159 2,548,144 2,707,838 2,733,964 2,874,426 3,281,626 2,767,866 2,643,843! Placentia Orange 419,628 317,041 368,946 450,771 442,046 524,609 469,811 478,117 512,206 572,906 528,889 499,448 Rancho Santa Ma Orange San Clemente Orange 299,321 473,652 350,367 390,709 449,887 635,548 635,671 723,270 988,286 994,902 1,008,700 980,667 San Juan Capistra Orange 85,646 64,310 64,657 98,539 62,972 80,314 76,005 142,071 144,316 163,039 225,168 197,213 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 7 of 13

City County Santa An_a Orange 2,520,176 Seal Beach Orange 130,108 Stanton Orange 292,621 Tustin Orange 70,818 Villa Park Orange Westminster Orange 247,048 Yorba Linda Orange 130,670 Auburn Placer 19,036 Colfax Placer 6,595 Lincoln Loomis Placer Placer Rocklin Placer 65,060 Roseville Placer 273,876 Portola Plumas 7,681 Banning Riverside 58,702 Beaumont Riverside 20,537 Blythe Riverside 362,846 Calimesa Riverside 12,357 Canyon Lake Riverside 6,861 Cathedral City Riverside 1,158,730 Coachella Riverside Corona Riverside 327,593 Desert Hot Spring Riverside 469,259 Hemet Riverside 173,078 Indian Wells Riverside 1,817,573 Indio Riverside 572,867 La Quinta Riverside 1,786,713 Lake Elsinore Riverside 51,813 Moreno Valley Riverside 212,121 Murrieta Riverside Norco Riverside 13,133 Palm Desert Riverside 4,745,925 Palm Springs Riverside 7,095,586 Perris Riverside 8,635 Rancho Mirage Riverside 3,044,051 Riverside Riverside 843,477 I San Jacinto Riverside 7,164 ' Temecula Riverside 489,150 2,492,823 2,596,487 139,737 113,535 286,815 235,350 81,810 87,131 220,528 216,005 162,993 155,082 11,693 16,301 7,853 8,462 82,564 130,529 255,069 235,594 9,679 6,532 61,028 56,197 16,763 3,671 391,334 368,713 13,292 13,466 5,536 8,489 1,090,839 1,065,576 304,454 279,320 382,115 447,262 165,903 165,327 2,600,376 2,777,918 512,564 543,704 2,037,221 2,225,332 61,234 81,942 224,098 200,847 30,104 33,520 4,685,813 4,949,876 7,046,879 7,170,589 11,568 9,606 3,669,275 3,745,460 924,619 1,234,106 6,452 8,310 530,115 516,639 1994-95 1995-96 1996-97 1997-98 1998-99 1999.-00 2000-01 2001-02 2002-03 2,545,797 2,61 1,737 3,094,896 3,443,532 3,706,450 3,864,576 4,366,522 3,899,306 3,993,285 127,821 199,393 183,940 236,331 260,005 293,668 300,472 285,068 480,296 255,660 282,166 292,870 331,207 364,150 375,650 410,553 325,115 296,959 96,047 104,897 115,725 130,309 131,429 137,995 154,256 144,186 147,366 237,326 237,094 271,964 300,875 336,325 358,947 409,727 424,536 403,393 185,993 183,419 186,246 148,566 197,876 219,874 21 1,106 210,643 213,898 51,266 158,784 154,191 173,108 170,284 182,017 205,879 207,877 198,602 8,660 11,586 4,548 9,845 8,618-9,254 10,675 10,324 11,035 8;845 55,870 44,640 43,343 12,568 14,600 13,576 16,853 16,575 14,513 18,271 17,554 18,507 154,455 183,850 245,389 223,385 268,759 360,595 598,325 422,797 244,324 262,781 265,483 281,812 402,922 671,699 948,679 1,117,828 1,088,104 1,197,619 7,622 9,584 11,177 9,926 13,417 13,148 11,498 14,700 15,405 72,569 102,988 119,525 91,839 137,218 150,433 192,737 151,008 139,399 10,951 38,217 48,967 50,558 60,556 72,628 69,653 67,842 109,461 473,229 524,031 540,273 597,973 642,769 648,021 678,421 871,798 849,859 11,724 9,872 14,601 11,058 11,015 11,238 10,691 11,504 5,586 7,545 7,548 8,518 3,776 3,171 10,895 5,648 8,033 10,649 1,098,711 788,1 19 853,249 1,115,471 1,382,166 1,363,088 1,391,278 1,463,824 1,272,643 331,1031 349,578 383,534 468,626 527,913 717,374 816,813 846,515 855,549 492,587 535,340 533,758 597,620 691,407 731,424 817,640 850,228 775,266 185,044 234,350 245,050 266,635 287,971 306,659 343,215 381,814 425,070 3,108,825 3,327,645 3,541,180 3,922,142 4,265,822 4,432,357 4,421,308 3,166,058 3,640,130 61 1,673 639,686 702,702 693,072 826,267 914,162 984,265 967,110 1,017,759 2,533,622 2,675,957 3,071,751 3,236,275 3,547,705 4,198,000 4,249,753 3,967,003 4,036,290 82,735 77,386 80,396 87,552 103,478 106,937 117,722 115,174 124,293 205,860 217,547 209,055 220,646 233,466 271,832 305,171 301,235 358,530 35,940 26,442 30,636 60,245 38,162 30,948 44,402 28,484 47,320 5,104,108 5,420,412 5,888,989 6,594,711 7,351,926 7,834,424 7,651,057 7,464,256 7,079,085 7,636,530 8,403,143 9,120,478 9,714,184 10,954,163 11,860,966 11,771,828 12,112,373 12,639,106 50,961 43,946 65,431 80,157 63,568 65,642 80,905 75,692 84,571 3,986,048 4,136,521 4,517,963 4,917,241 4,982,599 5,208,558 5,442,296 4,928,950 5,195,664 1,294,570 1,371,478 1,496,301 1,858,292 2,1 10,946 2,322,383 2,396,216 2,739,061 2,868,468 7,308 7,378 8,596 10,066 9,141 13,553 13,795 15,592 13,380 638,930 675,445 752,743 853;981 1,012,582 1,206,095 1,345,539 1,424,167 1,551,1 13 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 8 of 13

City County Citrus Heights Sacramento Elk Grove Sacramento Folsom Sacramentc 3,932 Galt Sacramentc 46,340 Isleton Sacramentc 4,891 Rancho Cordova Sacramento Sacramento Sacramentc 8,147,945 Hollister San Benito 70,185 San Juan Bautista San Benito 23,485 Adelanto San Bemar 29,522 Apple Valley San Bemar 6,197 Barstow San Bemar 563,808 Big Bear Lake San Bemar 1,052,144 Chino San Bemar 114,817 Chino Hills San Bernardino Colton San Bemar 171,664 Fontana San Bemar 147,449 Grand Terrace San Bernardino Hesperia San Bemar 35,006 Highland San Bemar 24,834 Lama Lin.da San Bemar 897 Montclair San Bemar 34,766 Needles San Bemar 391,190 Ontario San Bernar 3,392,417 Rancho Cuc<, mon San Bernar 4,560 Redlands San Bernar 219,584 Rialto San Bemar 42,102 San Bernardino San Bemar 1,453,082 Twentynine Palms San Bemar 141,036 Upland San Bemar 70,144 Victorville San Bemar 367,167 Yucaipa San Bernardino Yucca Valley San Bemar 45,163 Carlsbad San Diego 3,077,595 Chula Vista San Diego 1,181,074 'Coronado San Diego 3,500,174 Del Mar San Diego 709,048 El Cajon San Diego 447,436 SOURCE: Coleman Advisory Services 64,824 171,041 34,008 64,661 2,559 3,080 8,411,992 8,628,062 64,012 69,865 43,069 51,733 28,379 32,778 6,914 6,164 835,475 981,944 937,202 1,155,365 96,779 101,646 151,553 168,758 128,252 121,770 40,649 43,210 22,239 24,564 4,801 11,438 14,871 351,221 316,001 3,315,714 3,858,240 57,333 103,648 217,274 215,205 50,288 102,493 1,386,935 1,373,193 144,059 141,329 49,390 49,714 400,605 406,946 5,444 3,354 87,082 74,289 3,098,793 3,153,084 1,078,914 1,041,482 3,733,775 3,797,418 725,501 689,020 448,294 480,284 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 49,445 44,774 51,772 66,006 57,809 65,358 281,012 198,376 153,995 301,855 250,427 262,315 565,402 718,396 667,164 71 1,431 49,680 56,662 39,504 99,834 108,220 129,577 152,077 156,918 144,190 6,134 2,793 1,462 NR NR NR 4,228 4,536 6,103 1,566,827 1,648,715 1,755,881 12,232,000 2,141,000 2,315,000 3,491,000 2,632,000 2,713,000 48,906 74,135 87,858 88,681 116,181 100,391 NR NR NR 52,492 43,679 78,258 89,589 100,509 92,877 107,523 98,727 79,199 39,152 33,871 34,214 32,333 16,460 NR 26,040 30,1 13 NR 5,176 4,943 3,041 4,182 6,296 6,566 9,018 8,420 8,957 1,074,223 1,096,328 1,195,427 1,110,198 1,285,172 1,301,969 1,441,110 1,279,377 1,502,533 980,140 957,535 1,100,119 1,335,178 1,419,625 1,581,670 1,859,325 1,877,510 1,878,229 86,694 "146,890 123,629 135,715 139,237 112,748 117,136 128,471 162,654 135,548 107,481 91,472 119,037 115,891 151,315 126,491 184,869 149,8201 141,851 141,646 142,253 167,816 192,406 205,797 204,940 244,998 316,8551 I I 57,921 47,334 36,817 77,164 67,378 103,984 120,465 121,147 175,069 1 21,091 21,351 23,104 24,121 26,203 26,454 28,147 28,988 29,121 1,989 2,6331 5,852 5,738 7,477 8,442 8,864 8,808 19,887 13,606 16,854 13,638 18,713 15,975 13,417 20,568 24,684 NR NR 368,448 388,154 444,741 481,632 518,487 NR 547,264 4,104,083 4,484,665 5,329,677 5,781,664 6,684,023 7,447,946 7,488,434 8,159,492 8,710,404 126,839 120,124 169,934 166,858 153,904 212,038 217,734 229,393 143,739 206,644 183,81 1 202,267 229,779 226,573 282,484 341,290 398, 102 431,704 114,433 57,591 35,920 145,537 178,156 184,291 141,202 162,861 167,464 1,399,204 1,427,027 1,733,919 1,679,472 1,892,975 1,954,536 2,272,819 2,439,186 2,531,049 154,783 171,095 207,342 206,988 239,102 284,364 322,562 374,495 387,025 63,720 65,872 72,324 75,388 81,337 77,545 66,937 98,019 96,212 447,656 435,331 479,842 483,567 646,777 727,425 957,329 2,831 2,898 4,405 4,882 5,841 13,832 14,737 15,679 16,729 62,606 72,073 70,009 76,118 83,810 103,637 110,141 113,300 124,71 1 3,252,270 3,406,915 3,639,614 6,046,092 7,01 0,249 8,333,196 9,269,484 8,533,329 8,387,388 1,174,242 1,337,981 1,445,351 1,684,156 1,806,752 1,990,855 2,153,060 2,051,203 2,024,366 4;234,276 5,294,654 6,122,346 6,913,91 1 7,206,944 7,227,314 7,902,996 7,251,366 7,816,922 739,113 864,213 1,023,01 1 1,203,457 1,333,041 1,495,715 1,512,696 1,341,924 1,409,615 486,511 508,563 576,160 732,834 753,347 826,094 830,082.. _ 943,452 938,829_ CaliforniaCityFinance.com page g of 13

City County Encinitas San Diego 339,831 Escondido San Diego 404,028 Imperial Beach San Diego 74,056 La Mesa San Diego 371,080 Lemon Grove San Diego 46,689 National City San Diego 546,951 Oceanside San Diego 457,264 Poway San Diego 33,651 San Diego San Diego 44,715,093 San Marcos San Diego 48,069 Santee San Diego 41,825 Solana Beach San Diego 166,800 Vista San Diego 182,865 San Francisco San Francis 72,032,370 Escalon San Joaqui 3,004 Lathrop San Joaquin Lodi San Joaqui 200,316 Manteca San Joaquir 169,982 Ripon San Joaquir 1,897 Stockton San Joaquir 1,148,623 Tracy San Joaqujr 217,823 Arroyo Grande San Luis 0 129,852 Atascadero San Luis 0 105,577 El Paso De Roble San Luis Ot 277,752 Grover City San Luis Ot 28,348 Morro Bay San Luis Ot 927,048 Pismo Beach San Luis O_t 2,042,211 San Luis Obispo San Luis ot 1,940,440 Atherton San Mateo 'Belmont San Mateo 273,931 Brisbane San Mateo Burlingame San Mateo 6,070,318 Colma San Mateo Daly City San Mateo 125,336 East Palo Alto San Mateo Foster City San Mateo 531,948 Half Moon Bay San Mateo 275,015 Hillsborough San Mateo 299,071 367,325 453,759 480,032 59,365 46,510 390,056 369,276 44,081 42,715 612,949 568,921 507,340 435,060 35,181 39,581 44,283,382 51,974,290 47,440 41,015 42,996 49,647 191,524 198,085 160,040 158,215 76,244,677 86,481,347 3,133 2,602 236,102 246,649 149,583 157,325 1,971 2,411 1,106,664 1,043,902 192,258 211,065 126,621 177,684 116,907 159,063 357,344 403,536 35,215 39,378 880,761 876,234 2,656,143 2,659,775 2,276,700 2,237,500 165,866 213,124 6,529,936 7,115,525 122,136 136,444 576,744 630,027 346,799 352,270 1994-95 347,916 489,854 42,734 365,753 35,394 577,569 525,660 43,770 56,850,981 37,553 54,444 211,461 156,736 94,101,629 2,734 248,429 178,568 2,511 1,1 20,826 265,2431 229,939 157,887 455,561 46,930 985,640 2,591,098 2,462,000 265,239 7,626,981 153,262 691,878 459,359 1995-96 1996-97 406,111 543,470 503,747 536,841 52,854 81,935 401,941 457,238 25,773 19,302 532,758 566,284 556,334 617,219 49,168 62,385 64,310,315 74,729,196 41,254 55,464 63,249 69,833 240,195 256,571 168;638 193,921 98,304,253 llrlllflllllrl "ll...,... 4,941 4,191 23,098 277,793 249,071 193,809 205,031 2,258 2,207 808,928 854,271 181,906 140,376 253,728 184,998 127,612 177,359 481,843 528,046 57,242 95,738 1,044,150 1,149,311 3,086,733 2,959,525 2,641,500 2,845,300 341,966 552,501 8,770,050 10,318,266 167,389 190,991 773,387 929,425 417,215 365,785 -- -'---- 1997-98 643,988 640,582 101,849 547,791 18,992 713,046 81 1,930 73,543 85,088,639 63,649 74,693 356,424 255,156 llllllflflflll"!l... 3,566 98,976 277,827 240,598 2,344 946,981 225,638 156,941 191,909 570,593 124,782 1,1 52,435 2,925,674 3,002,900 567,989 11,751,773 214,486 1,222,404 872,793 - -- 1998-99 1999-00 2000-01 2001-02 2002-03 853,720 1,1 65,324 1,254,679 1,126,166 932,966 843,249 952,783 1,141,134 1,076,144 1,119,142 121,172 173,056 224,311 215,589 272,925 642,237 642,940 901,695 745,844 743,494 22,752 26,142 29,463 30,614 28,252 847,096 871,825 1,019,628 1,039,172 959,078 989,103 1,244,663 1,612,339 1,586,1 17 1,832,493 84,071 99,928 115,590 91,938 115,846 92,127,430 96,821,431 109,879,483 99,160,600!f'J'Jrr!!" ""' u lrlt'h u u 111111 90,542 109,128 109,386 209,366 245,948 83,825 91,71 1 121,251 99,938 109,1 15 383,938 428,318 598,137 536,272 515,588 263,448 292,274 317,146 300,388 326,760 llllllllfi,jiiirlf' flfi.ji flllllflllfl llflf,[flflflll"fl 156,313,328 jjjjjjjjjj{ijjjijj 189,263,566 """"""""" """"""""" 3,705 3,268 2,276 2,715 2,267 139,916 172,151 220,209 135,718 132,772 305,333 318,034 390,185 438,694 399,759 269,086 307,160 352,562 324,379 329,931 2,328 2,322 2,773 3,277 4,109 1,385,417 1,559,521 1,418,226 1,497,227 2,046,599 351,677 577,815 71 9,257 655,925 671,102 185,060 195,312 268,952 347,564 369,956 200,000 261,651 304,693 260,526?82,988 629,273 759,264 976,618 1,040,692 1,123,814 136,741 134,426 166,517 185,595 177,669 1,465,660 1,587,362 1,797,420 1,758,443 1,714,8171 3,061,884 3,722,647 4,152,258 4,292,264 4,342,969 3,256,800 3,582,700 3,920,200 3,790,300 3,840,800 I 773,479 875,002 1,338,629 1,030,750 900,525 549,018 373,966 345,097 7,782,840 13,228,708 13,817,516 7,698,028 6,679,954 229,606 256,261 269,044 274,724 314,334 1,500,705 1,612,692 1,690,001 1,045,722 853, 163-817,028 1,032,299 1,265,868 2,482,059 2,534,730 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 10 of 13

City County 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 Menlo Park San Mateo 580,882 Millbrae San Mateo 2,106,574 Pacifica San Mateo 220,007 670,084 819,839 2,167,957 2,283,519 194,766 225,976 877,399 1,009,865 1,122,763 1,302,971 1,378,685 1,535,003 1,632,606 1,165,467 973,178 2,561,757 3,029,936 3,578,980 4,192,640 4,092,825 4,467,074 4,456,256 2,670,938 2,137,580 192, 106 324,822 344,341 412,614 452,389 594,908 748,257 NR NR Portola Valley San Mateo Redwood City San Mateo 1,071,953 San Bruno San Mateo 576,055 San Carlos San Mateo 88,601 San Mateo San Mateo 1,221,21 8 South San Francis San Mateo 3,325,518 1,059,340 1,046,321 671,165 705,121 102,925 112,483 1,229,100 1,279,000 3,304,401 3,381,854 1,153,759 1,303,420 1,492,831 1,634,525 2,134,377 2,464,880 2,603,350 1,498,249 1,554,934 813,986 850,286 1,099,41 1 1,058,517 1,242,088 1,382,709 1,599,204 899,978 869,991 115,307 133,175 154,950 321,446 707,628 1,005,432 1,138,872 628,085 463,244 1,389,672 1,634,677 1,919,006 2,030,853 3,079,778 5,066,165 5,608,748 3,500,375 2,895,178 3,861,564 4,195,760 5,204,264 5,474,953 5,547,861 5,404,709 6,057,060 3,977,627 5,521,974 Woodside San Mateo Buellton Santa Barb 188,701 Carpinteria Santa Barb 396,617 490,263 485,690 428,663 365,688 540,502 574,567 633,436 683,153 720,888 786,230 845,867 857,859 862,872 444,107 570,253 571,756 672,835 731,126 826,057 1,030,635 1,005,739 1,039,100 Goleta Guadalupe Santa Barbara Santa Barbara 890,768 2,141,810 Lompoc Santa Barb 527,063 Santa Barbara Santa Barb 5,216,412 Santa Maria Santa Barb 941,753 Solvang Santa Barb 952,722 Campbell Santa Clara 348,036 Cupertino Santa Clara 642,082 Gilroy Santa Clara 288,103 Los Altos Santa Clara 9,665 546,066 568,173 5,534,203 5,740,177 1,026,935 1,032,534 931,246 984,163 370,763 392,717 662,547 700,209 299,373 334,089 4,497 3,572 610,731 643,205 652,526 723,735 717,414 807,653 939,214 799,786 846,050 6,445,357 6,662,365 7,428,651 7,845,572 8,685,055 9,392,028 11,098,988 11,805,225 11,837,281 1,031,277 1,180,020 1,298,652 1,339,755 1,486,895 1,611,241 1,805,934 1,800,186 1,800,893 984,127 1,253,734 1,429,022 1,345,329 1,339,748 1,513,221 1,627,965 1,649,995 1,678,960 431,898 643,646 789,133 878,114 930,467 1,224,447 1,573,876 1,053,949 970,000 736,210 812,589 922,070 1,034,332 1,481,224 1,851,652 2,325,225 1,546,969 1,679,225 332,183 379,659 488,613 555,568 551,629 708,379 929,740 870,890 768,066 3,546 4,252 4,070 3,306 2,801 208 254,888 633,861 Los Altos Hills Santa Clara Los Gatos Santa Clara 265,519 Milpitas Santa Clara 1,611,557 Monte Sereno Santa Clara Morgan Hill Santa Clara 154,497 Mountain View Santa Clara 1,102,000 Palo Alto Santa Clara 3,103,901 San Jose Santa Clara 7,220,225 Santa Clara Santa Clara 4,000,735 Saratoga Santa Clara 97,624 Sunnyvale Santa Clara 3,391,506 Capitola Santa Cruz 186,452 Santa Cruz Santa Cruz 1,778,975 Scotts Valley Santa Cruz 88,259 lwatsonville Santa Cruz 200,360 I Anderson Shasta 72,558 427,528 439,973 1,598,010 1,796,483 179,680 205,850 1 '129,461 1,131,979 3,109,082 3,300,538 7,799,375 8,834,074 4,776,193 5,224,995 107,572 147,161 3,469,062. 3,483,701 216,142 232,138 2,392,1 10 2,176,487 89,764 89,200 279,048 212,029 76,891 90,144 51 9,944 684,273 881,890 1,012,640 1,025,000 1,215,700 1,286,276 788,408 713,064 1,473,162 2,496,743 2,973,1 18 3,884,064 4,760,246 6,327,731 8,097,554 5,790,650 4,953,379 I 364,369 460,136 600,893 675,939 756,834 1,089,891 1,369,168 931,716. 882,1941 1,247,271 1,500,898 1,741,755 2,266,959 2,565,645 3,777,952 4,688,032 2,873,871 2,367,384 3,642,547 4,279,003 5,106,686 5,846,345 6,550,660 8,293,234 9,358,949 6,614,769 5,332,720 9,766,877 11,636,647 14,536,083 17,552,122 18,203,295 20,681,308 27,320,275 17,066,120 14,620,697 5,710,354 7,142,881 8,41 5,067 10,286,623 10,377,561 11,456,384 14,821,317 11,253,395 7,889,562! 162,205 180,535 242,220 253,729 233,191 271,738 324,912 218,837 160,639 3,91 1,639 5,011,073 6,092,326 7,273,406 7,566,346 6,993,063 10,735,481 6,320,197 5,094,489 240,964 262,305 260,061 286,436 300,777 340,764 512,400 470,100 492,539 2,227,849 2,570,636 2,71 0,994 2,716,397 3,174,694 3,541,396 3,900,905 3;131,378 3,007,257 91,049 98,068 98,193 101,108 105,286 392,101 581,358 442,505 461,566 223,722 223,841 272,688 281,433 381,564 486,424 590,254 540,775 505,976 100,862 97,801 126,081 150,125 120,303 169,604 175,393 186,968 178,443 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 11 of 13