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taxing entities based on their proportionate share of revenue within the Joint Project Area's tax rate areas. The 2008-09 Section 33676 payment was $1,173,649, distributed to the County, the Chabot-Las' Positas Community College District, the Hayward Unified School District, the County Library District, County Fire District, County Flood Control District, Mosquito Abatement District, and the City. The Section 33676 payment is not considered tax increment for the purposes of the housing set-aside requirement under the Attorney General opinion 93-209 and so is not subject to the housing set-aside, as it is not tax increment it is also not counted against the tax increment cap. The allocation of pass-through payments to each taxing entity is based on an apportionment factor that is assigned to each entity in the Joint Project Area by the County Auditor-Controller. These allocation percentages are shown in "APPENDIX B -FISCAL CONSULTANT'S REPORT -Table 4. Other Agreements. The Agency has several Owner Participation Agreements (each, a "OPA") and a Disposition and a Development Agreement ("DDA") with property owners in the Joint Project Area, as well as an Improvement and Reimbursement Agreement with the owners of the Bay Fair Mall. The three OPAs are with (i) Argonaut Holdings for an expansion of an auto mall, (ii) F.H Dailey for development of a Chevrolet dealership and (iii) with Ford Leasing for development of a Ford dealership. The DDA is with the Batarse Family Trust for development of the Auto Mall. The Ford, Argonaut and Batarse agreements require the Agency to pay an amount tied to sales tax generation while the Agency's obligation under the F.H. Dailey agreement is related to the purchase of land. The Agency has determined that its obligation under these agreements are not pledges of tax increment. The Agency also has an Improvement and Reimbursement Agreement executed in December, 1994 (the "Development Agreement") between Westland Bay Fair Mall, L.P., and the San Leandro Redevelopment Agency, as amended. The Agency's agreement with the Bay Fair Mall requires the Agency to pay to the Mall owners a total amount of $4,000,000, of which approximately $1,550,000 is still outstanding, in specified annual installments not to exceed $300,000 per year, through 2013. This obligation is senior to the pledge of Housing Tax Revenues for the payment of debt service on the Bonds, however, the Agency has set aside funds to pay the obligation and the definition of Housing Tax Revenues excludes such amounts payable under the Development Agreement, but only if the Agency does not have segregated and designated an amount sufficient to pay all amounts due under the Development Agreement in full. See APPENDIX C - Summary of Certain Provisions of the Indenture". Agency Tax Sharing Obligations -West San Leandro Project Area The Agency has no tax sharing agreements which affect Housing Set-Aside revenues for the West San Leandro Project Area. Allocation of Taxes Secured taxes are due in two equal installments. Installments of taxes levied upon secured property become delinquent on December 10 and April 10. Taxes on unsecured property are due March 1 and become delinquent August 31. The County Auditor-Controller is responsible for the aggregation of the taxable values assigned by the Assessor as of the January 1st lien date for property within the boundaries of the Project Areas. This results in the reported total current year Project Areas taxable value -25-