ORDINANCE ORDINANCE OF THE BOARD OF DIRECTORS OF THE SOUTHGATE RECREATION AND PARK DISTRICT LEVYING AND APPORTIONING THE SPECIAL TAX WITHIN TERRITORY ANNEXED TO THE SOUTHGATE RECREATION AND PARK DISTRICT COMMUNITY FACILITIES DISTRICT NO. 1 (NORTH VINEYARD STATION) Annexation No. 9- MRP HBZB, LLC - Morvai 70 & Morvai 102 Subdivisions WHEREAS, the Board of Directors (the "Board") of the Southgate Recreation and Park District (the "District") has conducted proceedings under and pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 of Part 1 of Division 2 of Title 5 (commencing with Section 53311) of the California Government Code (the "Act"), to form and has established the Southgate Recreation and Park District Community Facilities District No. 1 (North Vineyard Station) (the "CFD") and to authorize the levy of a special tax (the "Special Tax") upon the land within the CFD to finance certain public services, all as described in those proceedings; and WHEREAS, the rate and method of apportionment of the Special Tax for the CFD (the "Rate and Method") is attached to Resolution No. 05-30 of the Board entitled "Resolution of the Board of Directors of the Southgate Recreation and Park District to Form a Community Facilities District, Southgate Recreation and Park Community Facilities District No. 1 (North Vineyard Station);" and WHEREAS, on December 4, 2025, the Board adopted its Resolution No. 25-10 (the "Resolution") wherein the Board called an election and submitted the question of levying a special tax in the territory proposed to be annexed to the CFD (the "Annexation Territory") at the rate and according to the method of apportionment described therein; and WHEREAS, at an election held in the territory proposed to be annexed to the CFD on December 4, 2025, the qualified electors of such territory authorized the levy of the special tax described in the Resolution; and WHEREAS, the Board duly adopted Resolution No. 25-11 on December 4, 2025, wherein the Board declared the election results and determined that the territory proposed to be annexed was added to the CFD and the Special Tax was approved (such territory being referred to herein as "Annexation No. 9"). NOW, THEREFORE, be it ordained and enacted by the Board of Directors of the Southgate Recreation and Park District as follows: 1. The foregoing recitals are true and correct and the Board so finds and determines. 2. Pursuant to Government Code Section 53340, the Special Tax is hereby levied for Fiscal Year 2025-26 at up to the maximum rates and apportioned in the manner specified in the Resolution. By the passage of this Ordinance, the Board also hereby ratifies the levy of Special Taxes within the CFD pursuant to the Act in Fiscal Years 2006-07 through 2025-26. 3. The District Administrator or designee, or an employee or consultant of the District, is hereby authorized and directed each fiscal year to determine the specific Special Tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the Resolution. 4. Exemptions from the levy of the Special Tax shall be as provided in the Resolution and the applicable provisions of the Act. In no event shall the Special Tax be levied on any parcel within the CFD in excess of the maximum Special Tax specified in the Resolution. 5. All of the collections of the Special Tax shall be used as provided in the Act and in the Resolution, including, but not limited to, the payment of costs of the services; the payment of the costs of the District in administering the CFD, and the costs of collecting and administering the Special Tax. 6. The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem property taxes; provided, however, that the Board may provide for other appropriate methods of collection by resolution(s) of the Board. The District Administrator, or designee, is. hereby authorized and directed to provide all necessary information to the Auditor/Tax Collector of the County of Sacramento in order to effect proper billing and collection of the Special Tax, so that the Special Tax shall be included on the secured property tax roll of the County of Sacramento for Fiscal Year 2026-27 and for each·fiscal year thereafter until no longer required to pay for the services or until otherwise terminated by the District. 7. If for any reason any portion of this Ordinance is found to be invalid, or if the Special Tax is found inapplicable to any particular parcel within the CFD, including the territory included in Annexation No. 9, by a court of competent jurisdiction, the balance of this Ordinance and the application of the Special Tax to the remaining parcels within the CFD shall not be affected. 8. The Chair shall sign this Ordinance and the Clerk shall cause the same to be published immediately after its passage at least once in a newspaper of general circulation circulated in the District. 9. This Ordinance shall take effect thirty (30) days from the date of final passage. INTRODUCED, PASSED AND ADOPTED at a regular meeting of the Board of Directors of the Southgate Recreation and Park District held on December 18, 2025, by the following vote: AYES: Goetz, Grisanti, Jackson, Lac NOES: None ABSTAIN: None ABSENT: Rosas ATTEST: I hereby certify that the above Ordinance No. 25-12 was introduced by the Board at a regular Board meeting held on December 4, 2025 and adopted by the Board at a Regular Board meeting held on December 18, 2025. Grisanti for Rosas Clerk or the Board IPL0301791 Dec 30 2025