ORDINANCE NO. CFD-1 ORDINANCE OF COMMUNITY FACILITIES DISTRICT NO. 2026-1 OF THE RIPON UNIFIED SCHOOL DISTRICT AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 2026-1 OF THE RIPON UNIFIED SCHOOL DISTRICT WHEREAS, the Ripon Unified School District ("School District") is a public school district organized and existing pursuant to the laws of the State of California ("State"); and WHEREAS, the Board of Trustees ("Board") of the Ripon Unified School District ("School District") previously took actions to create a community facilities district pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California ("Act"), such community facilities district being designated as Community Facilities District No. 2026-1 of the Ripon Unified School District ("CFD No. 2026-1"); and WHEREAS, the Board of the School District established CFD No. 2026-1, by adopting Resolution No. 25-17 on April 13, 2026 ("Resolution of Formation"), pursuant to the provisions of the Act; and WHEREAS, the Board, acting as the legislative body of CFD No. 2026-1, authorized the levy of special taxes with respect to CFD No. 2026-1, pursuant to an approved Rate and Method of Apportionment of Special Taxes for CFD No. 2026-1 (the "RMA"); and WHEREAS, the RMA and the special taxes were approved by the qualified landowner electors at a special election with respect to CFD No. 2026-1 conducted on April 13, 2026; NOW, THEREFORE, BE IT RESOLVED, by the Board of Trustees of the Ripon Unified School District, acting as the legislative body of Community Facilities District No. 2026-1 of the Ripon Unified School District, as follows: Section 1. The foregoing recitals are true and correct and are incorporated herein by this reference. Section 2. By the passage of this Ordinance, the Board authorizes the levy of a special tax on property within CFD No. 2026-1 pursuant to the formula set forth in the RMA approved by Resolution No. 25-17 and incorporated by reference. The special taxes are hereby levied commencing in Fiscal Year 2026-27 and continuing until all amounts payable with respect to the bonded indebtedness and other obligations have been repaid, the costs of financing, refinancing and/or funding the facilities authorized, have been paid, and all administrative expense have been paid or reimbursed, and thereafter until no later than five fiscal years after the final maturity of the last series of bonds; provided, however, that the special taxes shall not be levied after Fiscal Year 2071-72, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years. Section 3. The Superintendent, or a written designee of the Superintendent, is hereby further authorized and directed each year to determine the rate of such special taxes and amount to be levied for the next fiscal year, except that the special tax rate to be levied shall not exceed that as set forth in the RMA. Section 4. To the extent provided in the RMA, properties or entities of the state, federal or other local governments shall be exempt from the above authorized special taxes except that when property not otherwise exempt from the above authorized special taxes levied pursuant to the Act is acquired by a public entity through a negotiated transaction, or by gift or devise, the above authorized special taxes shall, notwithstanding this Ordinance, continue to be levied on the property acquired and shall be enforceable against the public entity that acquired the property. Any property within CFD No. 2026-1 which is conveyed to a public school district for use as a public school site will be subject to the applicable provisions of State law, the Act, and the RMA. Section 5. No other properties or entities are exempt from the above authorized special taxes unless the properties or entities are expressly exempted in the RMA. Section 6. All of the collections of the above authorized special taxes shall be used as provided for in the Act and as set forth in Resolution Nos. 25-17 and 25-18 and the RMA. Section 7. The above authorized special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes, as such procedures may be modified by law or by the Board from time to time (which such procedures include the exercise of all rights and remedies permitted by law to make corrections, including, but not limited to, the issuance of amended or supplemented tax bills), as such procedures may be modified by law or by the Board, acting as the legislative body of CFD No. 2026-1, from time to time and such special tax may be collected by direct billing by CFD No. 2026-1, however, the special tax may be billed and collected at a different time or in a different manner if necessary for CFD No. 2026-1 to meet its financial obligations. The Superintendent, or a written designee of the Superintendent, is hereby authorized and directed to provide all necessary information to the auditor/tax collector of San Joaquin County in order to effect proper billing and collection of the special tax. Section 8. The San Joaquin County Tax Collector may deduct reasonable administration costs incurred in collecting the above authorized special tax. Section 9. The President and the Vice President to the Board shall sign this Ordinance and the Clerk of the Board shall cause a summary of the same to be published within fifteen days after its passage at least once in a newspaper of general circulation published and circulated within the boundaries of the School District. Section 10. This Ordinance relating to the levy of the special taxes shall take effect thirty days after adoption hereof. INTRODUCED on April 13, 2026. ORDAINED, SIGNED AND APPROVED May 11, 2026. Ayes: Chandar, Hobbs, Oase Noes: None Absent: Hutto Abstain: Winter CNS-4043345# MANTECA BULLETIN Publication Date: 5/15/26 MB#05-43