(c)

1. (1) For each redevelopment project for which a statement of indebtedness is required to be filed, the statement of indebtedness shall contain all of the following:

   1. (A) For each loan, advance, or indebtedness incurred or entered into, all of the following information:

      1. (i) The date the loan, advance, or indebtedness was incurred or entered into.
      2. (ii) The principal amount, term, purpose, interest rate, and total interest of each loan, advance, or indebtedness.
      3. (iii) The principal amount and interest due in the fiscal year in which the statement of indebtedness is filed for each loan, advance, or indebtedness.
      4. (iv) The total amount of principal and interest remaining to be paid for each loan, advance, or indebtedness.
   2. (B) The sum of the amounts determined under clause (iii) of subparagraph (A).
   3. (C) The sum of the amounts determined under clause (iv) of subparagraph (A).
   4. (D) The available revenues as of the end of the previous year, as determined pursuant to paragraph (10) of subdivision (d).
2. (2) The agency may estimate the amount of principal or interest, the interest rate, or term of any loan, advance, or indebtedness if the nature of the loan, advance, or indebtedness is such that the amount of principal or interest, the interest rate or term cannot be precisely determined. The agency may list on a statement of indebtedness any loan, advance, or indebtedness incurred or entered into on or before the date the statement is filed.

(d) For each redevelopment project for which a reconciliation statement is required to be filed, the reconciliation statement shall contain all of the following:

1. (1) A list of all loans, advances, and indebtedness listed on the previous year’s statement of indebtedness.

2. (2)

   1. (A) A list of all loans, advances, and indebtedness, not listed on the previous year’s statement of indebtedness, but incurred or entered into in the previous year and paid in whole or in part from revenue received by the agency pursuant to Section 33670. This listing may aggregate loans, advances, and indebtedness incurred or entered into in the previous year for a particular purpose (such as relocation expenses, administrative expenses, consultant expenses, or property management expenses) into a single item in the listing.
   2. (B) For purposes of this section, any payment made pursuant to Section 33684 shall be considered as payment against existing passthrough payment indebtedness as listed on the agency’s statement of indebtedness. If the most recent statement of indebtedness documents failed to include all or a part of the agency’s obligation to the passthrough payments, those obligations shall be added to the next statement of indebtedness to be filed and shall include both current payments plus all future passthrough obligations.

3. (3) For each loan, advance, or indebtedness described in paragraph (1) or (2), all of the following information:

   1. (A) The total amount of principal and interest remaining to be paid as of the later of the beginning of the previous year or the date the loan, advance, or indebtedness was incurred or entered into.
   2. (B) Any increases or additions to the loan, advance, or indebtedness occurring during the previous year.
   3. (C) The amount paid on the loan, advance, or indebtedness in the previous year from revenue received by the agency pursuant to Section 33670.
   4. (D) The amount paid on the loan, advance, or indebtedness in the previous year from revenue other than revenue received by the agency pursuant to Section 33670.
   5. (E) The total amount of principal and interest remaining to be paid as of the end of the previous fiscal year.
4. (4) The available revenues of the agency as of the beginning of the previous fiscal year.
5. (5) The amount of revenue received by the agency in the previous fiscal year pursuant to Section 33670.
6. (6) The amount of available revenue received by the agency in the previous fiscal year other than pursuant to Section 33670.
7. (7) The sum of the amounts specified in subparagraph (D) of paragraph (3), to the extent that the amounts are not included as available revenues pursuant to paragraph (6).
8. (8) The sum of the amounts specified in paragraphs (4), (5), (6), and (7).
9. (9) The sum of the amounts specified in subparagraphs (C) and (D) of paragraph (3).
10. (10) The amount determined by subtracting the amount determined under paragraph (9) from the amount determined under paragraph (8). The amount determined pursuant to this paragraph shall be the available revenues as of the end of the previous fiscal year.

(h)

1. (1) The statement of indebtedness constitutes prima facie evidence of the loans, advances, or indebtedness of the agency.

2. (2)

   1. (A) If the county auditor or other officer disputes the amount of loans, advances, or indebtedness as shown on the statement of indebtedness, the county auditor or other officer shall, within 30 days after receipt of the statement, give written notice to the agency thereof.
   2. (B) The agency shall, within 30 days after receipt of notice pursuant to subparagraph (A), submit any further information it deems appropriate to substantiate the amount of any loans, advances, or indebtedness which has been disputed. If the county auditor or other officer still disputes the amount of loans, advances, or indebtedness, final written notice of that dispute shall be given to the agency, and the amount disputed may be withheld from allocation and payment to the agency as otherwise required by subdivision (g). In that event, the auditor or other officer shall bring an action in the superior court in declaratory relief to determine the matter not later than 90 days after the date of the final notice.
3. (3) In any court action brought pursuant to this section, the issue shall involve only the amount of loans, advances, or indebtedness, and not the validity of any contract or debt instrument or any expenditures pursuant thereto. Payments to a trustee under a bond resolution or indenture of any kind or payments to a public agency in connection with payments by that public agency pursuant to a lease or bond issue shall not be disputed in any action under this section. The matter shall be set for trial at the earliest possible date and shall take precedence over all other cases except older matters of the same character. Unless an action is brought within the time provided for herein, the auditor or other officer shall allocate and pay the amount shown on the statement of indebtedness as provided in subdivision (g).