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HomeMy WebLinkAbout7B - Gen. Obligation Bonds AGENDA #: PREPARED BY: SUBJECT: DATE: INTRODUCTION: BACKGROUND: DISCUSSION: 7B RALPH TESCHNER FINANCE DIRECTOR CONSIDER APPROVAL OF RESOLUTION 94-34 AUTHORIZING ISSUANCE OF $800,000 G.O. IMPROVEMENT BONDS OF 1994 JUNE 20,1994 The City's bond and fiscal consultant Steve Mattson from Juran & Moody will be present during the Council meeting to request Council approval for a negotiated sale of bonds in the amount of $800,000 to finance improvements associated with Project 94-01 Prior South street overlay, paving of Sand Point Beach parking lot and seal coating. The City Council approved Resolution 94-07 on January 18, 1994 which accepted the feasibility report for a number of projects identified for construction during 1994 which were to be financed by a combination of municipal state aid funding and general obligation bonds. A summary of those improvements are listed below: Project Description Project Financing 1. Proj. 94-01 (Prior South) 2. Bituminous Seal Coating 3. Sand Point Parking Lot 4. CSAH 18 to CSAH 42 5. Proj. 94-02 (Northwood) 6. Carriage Hills Parkway G.O. Bonds G.O. Bonds G.O. Bonds G~O. Bonds G.O. Bonds/MSA MSA State Aid Subsequently, the public hearings for the Prior South and Northwood street overlay improvements were conducted on March 21 and April 4, 1994 and Resolutions 94-13 and 94-15 ordering the respective improvements were approved. Because right-of-way acquisition for the Northwood Road project is not expected to be completed until late in this year's construction season, bids will be scheduled for spring of 1995. Also, due to the present court injunction, the upgrade of the CSAH 18 approach to the Bloomington Ferry bridge will in all probability be delayed for a minimum of one year. Therefore, the bonding for these two improvements will not occur until next year as well. The remaining projects of Prior South street reconstruction, general area-wide sealcoating and the paving of Sand Point parking lot require a bond issue in the amount of $800,000.00. Minnesota statutes allow for negotiated bond sales of up to a maximum amount of $1,200,000 in any single issuance as well as an aggregate total during a calender year. 4629 Dakota St. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTUNITY EMPLOYER T' 'rr The distinction between a public sale and a negotiated sale is that in a market whereby interest rates are rising you are able to sell bonds in a quicker timeframe thereby saving costs associated with potential higher interest rates. Also attributed with a public bond sale are the standard consultant fee of $11,000.00, Moody's Investor's Service rating charge of $5,500.00 and prospectus preparation costs in excess of $1,000.00. All of these costs, plus additional miscellaneous expenditures associated with a public sale would not be incurred by a negotiated bond sale. Such savings as indicated could exceed $15,000 in financing costs. Juran and Moody, Inc. would earn their profit, as would the underwriter on a public sale, by purchasing the bonds at the industry standard 1.96% discount factor. The City would benefit from a public sale only if the successful low bidder resulted in a low enough interest rate, whereby the interest savings would be substantial enough to offset the additional aforementioned expenses. Typically, the threshold for public bond sales are $1,000,000 and above. Any dollar amount below this could result in beneficial savings to the City by selecting either way of financing depending upon market conditions. At this point it is the recommendation of the City's financial advisor that a negotiated sale may be in our best interest. However, the City Council has the option to choose either process. Since this being the case, Mr. Mattson will have on hand both a resolution authorizing the sale of bonds on a negotiated basis as well as a resolution establishing a date of public sale in the event the Council chooses the public sale process. On a number of occasions, for Council information, the city has sold bonds on a negotiated basis for the purpose of equipment certificates and utility improvements of smaller issuance sizes. This would represent the largest negotiated sale and if the Council were agreeable the structure of the bond issue itself would be based upon the following components: Prior South (70%) Estimated Construction... Engineering.. . Administration.. . Financing.. . $435,000.00 73,250.00 26,750.00 28,000.00 Sealcoating (20%) Estimated construction... Financing... $150,000.00 8,000.00 Sand Point Parking Lot (10%) Estimated construction... Financing... TOTAL... $75,000.00 4.000.00 $800,000.00 TAX IMPACT: ALTERNATIVES: The above financing expenses breakdown accordingly: Bond printing ... Bond Registration ... Bond Counsel... Capitalized interest (4 mos.) .., Discount factor ... Rounding.. . 500.00 2,500.00 3,000.00 16,000.00 16,000.00 2.000.00 Subtotal... $40,000.00 Approximately 41 % of the bonds will be recovered thru payment of special assessments. The remainder will be levied against the overall property taxes within the City. If bid today, a net effective interest rate of under 5Y4% would probably be a close estimate. The minimum interest rate of 8%, as per the City Assessment Policy, is to be charged on the Prior South assessments. The bond issue is to be dated 8/1/94 and will will be structured 10 years in length. The following is a schedule of tax levies/assessment terms and their corresponding amounts necessary to amortize the bond debt: 10 year assessment stream ... 10 year property tax levy ... Total ... $330,000.00 $470.000.00 $800,000.00 The special levies associated with the 1994 construction improvements are expected to generate the following approximate 1995 property tax increases on homesteaded residential property: Market Value: $85,000 $110,000 $125,000 $150,000 $175,000 Tax Increase: $8.82 $13.32 $16.02 $20.52 $25.02 These levies would represent a 2.4% increase in property taxes for next year. The following alternatives are available to the City Council: 1. Execute bond purchase agreement with Juran and Moody, Inc. and approve Resolution 94-34 Authorizing Issuance of $800,000 General Obligation Improvement Bonds of 1994. 2. Authorize public bond sale and approve Resolution 94-34 Authorizing Public Sale of $800,000 General Obligation Improvement Bonds of 1994. 3. Delay financing to a future time as determined by the City Council. _~.,.4-..""- ,,_~'--"'__^"_'" . 4..<"'" ,'_,.. ....,-.__..,....,~-+; .....,- ..... '1' r r RECOMMENDATION: ACTION REQUIRED: REVIEWED BY: A9410WRT Attached is a copy of one resolution authorizing negotiated sale and another which would authorize a public sale. If the Council accepts the negotiated sale, a purchase agreement authorizng Juran & Moody, Inc. to buy the bonds from the City of Prior Lake will be presented at the meeting. Staff would recommend Alternative #1. Steve Mattson will be present at the meeting to discuss the resolution and answer any questions the Council may have with respect to the bond issuance process. Motion, to aiov e" ~esolution 94-34 Authorizing Issuance of $800,000 Gene{al Ob I ation ~mprovement Bonds of 1994. . li ( ( . IIrLJ " r;t7 /~ /; / . CITI' OF PRIOR LAKE, MI!I<'NESOT A PUBLIC SALE OPTION GENERAL OBLIGATION IMPROVEMENT BONDS OF 1994 PAR A."IOU]I.;'T: $815,000.00 'YEAR AMOUNT BONDS DA!ED: AUGUST 1. 1994 1994 1995 $60,000 BONDS MA TIJRE: DECEMBER I, 1995 THROUGH 2004 1996 80,000 1997 80.000 INfEREST: JUNE I, 1995 AJ\;l) SEMANNUALL)' THEREAFTER ON EACH 1998 85.000 JUNE 1 A."ID DECE.'vffiER 1. 1999 85.000 2000 85.000 OPTION: ALL BONDS MA TIJRING IN 11IE YEARS 2000 THROUGH 2004. ARE 2001 85.000 CALLABLE AT 11IE OPTION OF 11IE OTY ON DECEMBER 1. 1999 2002 85.000 OR ANI' PAYl\.1ENT DATE THEREAFTER AT PAR 2003 85.000 2004 85.000 PURCHASE PRICE: $799.026,00 2005 0 2006 0 EST. AVERAGE COUPON RATE 4.884% 2007 0 2008 0 EST. NET EFFECTIVE RA.TE: 5.150% 2009 0 2010 0 PAYING AGTh-r & 2011 0 REGISTRAR FlRSTNATIONAL mUST ASSOOATION 2012 0 2013 0 BOND SALE DATE: JUNE 20. 1994 2014 0 BOND SALE TIME: 7:30 PM TOTALS $815,000 BOND SALE PLA.CE: cm' HALL EST. BOND a..OSING DATE: AUGUST 5, 1994 766.250.00 47,783.33 814.033.33 0.00 814.033.33 $815.000.00 660.000.00 73.250.00 33.000.00 3,000.00 500.00 2.300.00 11.893.33 11,000.00 5.500.00 550.00 (A) 13.040.00 (ESTIMATED COSTS) CONSTRUCTION BIDS ESTIMATED ENGINEERING ESTIMATED ADMlNISTRA TION SUBTOTAL ADD: (SOFT COSTS) ESTIM~ TED LEGAL OPINION ESTIMATED BOND PRINTING ESTIMATED REGIS1RATION (ONE TIME - UP FRO!'\11) CAPITAL INTEREST (4 MOl'<'THS) ESTIM~ TED FlSCAL FEE ESTIMATED BOl'-.'D RATING FEE MISC COSTS ESTIMATED DISCOL'1\'T FACTOR (1.60% OF PAR) TOTAL SOFT CDSTS OF ISSUANCE SUBTOTAL LESS: EST. CITI' INVESTME"lT EARNINGS TOTAL HARD COSTS ROUNDED FOR ISSUANCE APPLICA nON OF FUNDS COSTS OF COUNTY AUDITOR FEES Al\1J) FlLING OF 8038-G IRS FORMS (A) l. ] PUBLIC SALE OPTION Name ofIS'luer CIlY OF PRIOR LAKE, MIl\'1'o'ESOT A Type ofBond GENERAL OBUGA nON IMPROVEMENT BONDS OF 1994 PAR AMOUNr: $815,000.00 Jun-20-1994 Aug-I-I994 DATE OF A. "IALYSIS: DATED DATE OF BOND ISSUE: HLE PRlOR LAKE 429 PS RESIDENTIAL HOMESTEAD MARKET VALUE $85.000 $110,000 $125,000 $150.000 NET TAX CAP ACfIY $1.480 $1,780 S2,28O TAX CAPACITY RATE INCREASE $21. 20 21.43 21.20 20.98 20.75 20.52 20.29 20.06 20.06 18.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $20.72 $1.73 $16.55 16.73 16.55 16.38 16.20 16.02 15.84 15.66 15.66 14.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $16.18 $1.35 $13.76 13.91 13.76 13.62 13.47 13.32 13.17 13.02 13.02 12.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $13.45 $1.12 $980 $9.11 9.21 9.11 9.02 8.92 8.82 8.72 8.62 8.62 8.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $8.91 $0.74 0.93% 0.94% 0.93% 0.92% 0.91% 0.90% 0.89% 0.88% 0.88% 0.82% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 6,763,327 6,830,%0 6.899,270 6,968,263 7,037,946 7,108,325 7.179,408 7.251.202 7,323,714 7.3%,951 7.470,921 7,545,630 7,621,086 7,6'Tl.297 BALANCE 511,893.33 29,701.33 25.997.33 22,929.33 15.457.33 9,272.33 4.552.83 .477.33 224.33 883.08 542.83 542.83 542.83 542.83 542.83 542.83 542.83 542.83 542.83 542.83 542.83 ANNUAL TAX CAPACITY CUMULATIVE VALUEINCR 1.00% 6,371,359 6.435,073 6,499,424 6,564.418 6,630,062 6.6%,363 Ml~U AL SURPLUS /DEBaT $11,893.33 17,808.00 (3,704.00) (3.068.00) (7,472.00) (6,185.00) (4.719.50) (3,075.50) (1.253.00) 658. 75 TAX RATES& LEVY CHARGES CAPIT Al1ZED ASSESSMTh'TS INrEREST 'ASSESSMTh'T INfEREST @ ASSESSMENT OMON1HS PRNOPAL 8.00% Il\COME $11,893.33 TOTAL ST A TIJA TORY DEBT COVERAGE SERVICE @ 105.00% EST. (12-1) INTEREST YEAR PRINCIPAL RATES Il'\'TEREST 1994 (340.25) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $542.83 7,774,270 A VG. ANNUAL INCR MO!\'TIll..Y INCR QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO QOO moo (+) 60,000.00 61.000.00 61.000.00 61,000.00 61,000.00 61,000.00 61,000.00 61.000.00 61.000.00 58.000.00 0.00 0.00 0.00 0.00 0.00 $606.000.00 +) 0.00 0.00 0.00 0.00 0.00 $73.700.00 .56,760.00 54,120.00 51,480.00 48,840.00 46,200.00 43.560.00 40.920.00 38,280.00 35,640.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 489.500.00 (+) $40,700.00 23,760.00 21,120.00 18.480.00 15,840.00 13,200.00 10,560.00 7,920.00 5,280.00 2,640.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 159,500.00 $33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33.000.00 33,000.00 33,000.00 33,000.00 33,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 330,000.00 115.892.00 121.464,00 118,188.00 119.952.00 116,025.00 111,919.50 107,635.50 103,173.00 98,621.25 93,980.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,106.850.50 110.373.33 115.680.00 112,560.00 114,240.00 110.500.00 106,590.00 102,510.00 98.260.00 93,925.00 89,505.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,054,143.33 50,373.33 35,680.00 32,560.00 29,240.00 25,500.00 21.590.00 17,510.00 13.260.00 8,925.00 4.505.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 239,143.33 3.50% 3.90% 4.15% 4.40% 4.60% 4.80% 5.00% 5.10% 5.20% 5.30% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $60,000.00 80,000.00 80,000.00 85,000.00 85,000.00 85.000.00 85,000.00 85,000.00 85,000.00 85,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 815,000.00 1995 19% 19'Tl 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 11,893.33 (+) JURAN & MOODY, INC. STEVEN J. MATTSON V.P. 612-224-1500 1-800-956-4666 PREPARED BY: [rI) :l $330,000.00 40.49% 8.00% 1995 10 6/15/94 AMOUNr OF ADDmONAL ASSESSME,"'ITS: PERCENTAGE OF ISSUE ASSESSID: INTEREST RATE ON ASSESSMENTS: HRST INSTALLMENT COu..ECTION: # OF A."lNUAL INSTALLMENTS: START DATE OF ASSESSMENTS: .. - ~e~ J~-\ ?<'N;J: S~ AUGUST 1,1994 DECEMBER 1, 1995 THROUGH 2004 JUNE 1, 1995 AND SEMIANl\TUAlL Y THEREAFfER ON EArn JUNE 1 AND DECE.\1BER 1. AlL BO~1)S MAl1JRING IN THE YEARS 2000 THROUGH 2004, ARE CALLABLE AT THE OPTION OF THE aTY ON DECEMBER 1. 1999 OR A..,",'Y PA YMEN'T DATE THEREAFTER AT PAR 1994 BONDS DATED: BONDS MAl1JRE: INTEREST: OPTION: CITY OF PRIOR LAKE, ~nNNESOT A GE)'o.,'ERAL OBLIGATION IMPROVEMENT BOI'o.'DS OF PAR AMOVl'-'T: $800,000.00 PURCHA.8E PRICE: $784,320.00 EST. A \'ERAGE COUPON RATE: 4.9894% EST. NEf EFFECTIVE RATE: 53133% PAYING AGTh'T & REGISTRAR: HRSTNATIONAL 1RUST ASSOaATION BOND SALE DATE: JUNE 20. 1994 BOND SALE TIME: 7:30 PM BOND SALE PLACE: aTY HALL EST. BOND CLOSING DATE: AUGUST 5,1994 AMOUNT $55,000 80,000 SO,OOO 80,000 80,000 85.000 85,000 85,000 85,000 85,000 o o o o o o o o o o $800,000 YEAR 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTALS 766.250.00 660,000.00 73,250.00 33,000.00 34.021.67 800.271.67 0.00 800.271.67 $800,000.00 (A) 3.000.00 500.00 2,300.00 11,991.67 0.00 0.00 550.00 15.680.00 CONS1RUCTION BIDS ESTIMATED ENGINEERING ESTIMATED ADMINISTRATION SUBTOTAL ADD: (SOFT COSTS) ESTIMATED LEGAL OPINION ESTIMATED BOND PRINTING ESTIMATED REGISTRATION (ONE TItvlE- UPFROl'-'T) CAPITAL INTEREST (4 MONTIfS) ESTIMATED HSCAL FEE ESTIMATED BOND RATING FEE MISC COSTS ESTIMATED DISCOVNT FACTOR (1.96% OF PAR) TOTAL SOFT COSTS OF ISSUANCE SUBTOTAL LESS: EST. aTY INVESTMENT EAR1,,1NGS TOTAL HARD COSTS APPLICATION OF FUNDS (ESTIMATED COSTS) ROUNDED FOR ISSUA..NCE (A) COSTS OF COUNTY AUDITOR FEES AND HLING OF S038-G IRS FORMS ] \ ANNUAL TAX ANNUAL TAX CAPACITY CAPAC1TI' TAX RATES & SURPLUS CUMlJI...ATIVE V ALu'E INCR. RATE LEVY CHARGES IDEFlOT BALANCE 1.00% INCREASE 511,991.67 32,804.67 25,790.92 20,497.17 16,133.42 13,909.67 7,743.92 3,311.42 790.67 RESIDEl'<'TIAL HOMESTEAD MARKET VALUE $85.000 $1l0,000 $125.000 $150,000 - NETTAXCAPAOTY $980 $1.480 $1.780 52,280 Name of Issuer CITY OF PRIOR LAKE, MINNESOTA Type of Bond GENERAL OBUGATION IMPROVEMEr-.'T BONDS OF 1994 PAR AMOUNT: $800,000.00 CAPlT ALIZED ASSESSMEl'<'TS INTEREST 'ASSESSMENT INTEREST @ ASSESSMENT o MOl'.'THS PRL'lCIPAL 8.00% INCOME $11,991.67 STATlJATORY COVERAGE @ 105.00% TOTAL DEBT SERVICE Jun-20-1994 Aug-I-1994 EST. (12-1) INTEREST YEAR PRINCIPAL RATES INTEREST DATE OF A'lALYSIS: DA 1ED DATE OF BOND ISSUE: HLE: PRIOR LAKE 429 N $20.52 20.29 20.52 20.29 20.52 20.29 20.06 19.84 19.61 19.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $20.22 $1.69 $16.02 15.84 16.02 15.84 16.02 15.84 15.66 15.49 15.31 14.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $15.78 $1.32 $13.32 13.17 13.32 13.17 13.32 13.17 13.02 12.88 12.73 12.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $13.12 $1.09 $8.82 8.72 8.82 8.72 8.82 8.72 8.62 8.53 8.43 8.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $8.69 $0.72 0.90% 0.89% 0.90% 0.89% 0.90% 0.89% 0.88% 0.87% 0.86% 0.84% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 6,371,359 6,435,073 6,499,424 6,564,418 6,630.062 6,696,363 6,763,327 6,830,960 6,899,270 6,968,263 7.037,946 7.1 08,325 7.179,408 7.251,202 7,323,714 7.396,951 7,470,921 7.545,630 7,621,086 7,697,297 270.92 841.42 841.42 841.42 841.42 841.42 841.42 841.42 841.42 841.42 841.42 841.42 $11 ,991.67 20,813.00 (7.013.75) (5.293.75) (4.363.75) (2.223.75) (6,165.75) (4.432.50) (2,520.75) (519.75) 570.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $841.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $0.00 (+) 58.000.00 58,000.00 59,000.00 59.000.00 60,000.00 60,000.00 60,000.00 60,000.00 60.000.00 59.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $593,000.00 (+) $73,700.00 56,760.00 54,120.00 51,480.00 48,840.00 46,200.00 43,560.00 40,920.00 38,280.00 35,640.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 489,500.00 (+) $40,700.00 23,760.00 21,120.00 18,480.00 15,840.00 13,200.00 10,560.00 7,920.00 5,280.00 2,640.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 159,500.00 $33,000.00 33,000.00 33,000.00 33.000.00 33.000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 330,000.00 110,887.00 121,773.75 118,413.75 114,843.75 111,063.75 112,365.75 107,992.50 103.440.75 98,799.75 94,069.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.093,650.25 (-) 105,606.67 115,975.00 112,775.00 109,375.00 105.775.00 107.015.00 102,850.00 98.515.00 94,095.00 89,590.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ,571.67 50.606.67 35,975.00 32,775.00 29,375.00 25,775.00 22,015.00 17,850.00 13.515.00 9.095.00 4,590.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 241.571.67 3.60% 4.00% 4.25% 4.50% 4.70% 4.90% 5.10% 5.20% 5.30% 5.40% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $55,000.00 80,000.00 80,000.00 80,000.00 80,000.00 85.000.00 85,000.00 85,000.00 85,000.00 85,000.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 800,000.00 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 7,774,270 AVG.ANNUALINCR. MONTHLY INCR. 11,991.67 (+) 1,041 'ARED BY [li] JURAN & MOODY, INC. [ IlOO I STEVEN J. MA TISON V.P. Q!jji'c 612-224-1500 1-800-950-4666 $330.000.00 41.25% 8.00% 1995 10 6/15/94 AMOUNT OF ADDmONAL ASSESSMENTS: PERCENTAGE OF ISSUE ASSESSFD: INfEREST RATE ON ASSESSMENTS: HRST INST AI...LMENT COllECTION: II OF A~AL INSTALLMENTS: START DATE OF ASSESSMENTS: ] ts:! >< 8 ~ O!1 H .,:jO I'dlo(toEJ ~ H03: OOH ~~Z EO~ HM t'1(J) tIJ .. 00 "IJtoEJ X H.,:j>o Z:I: ZtJ:l3: tlJOM ~H~ I-3.,:jH )oolo(Z 0(;) "IJO "'s:I t-3 :x: t1j ::c ts:! b .. ~ c ::s CD t.J o .. ~ \0 \0 ~ o x 0 ::s .... HI ::s X::srt OCD::r ::SUlCDI'd Q. 0 C I>> rtOt1 I.( I>> ....0 .. .. rt C 1.(1)> rt~ ::s ::rl>>ort CD00 crt t.JQ.::S0 oCO rt .... .... Q. ::rl.( ~ C CD Q.OO I>>PlHlO 1.(.... I>> ....rt~ OCD::r~ HI Q. CD I>> ~I>>O::S C ::s .... Q. ::SQ.rt CD I.(::S ..::r 0 CDOrt ~ .... HI .... \OQ. 0 \0 I'dCD ~1>>t1 .. rt.... rt O::r I>>rtt1CD rt::r t1 CDt-4CD ..,J 1>>0 "O~HI W .... CD .. o rt.. 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EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF PRIOR LAKE, MINNESOTA HELD: June 20, 1994 Pursuant to due call and notice thereof, a regular meeting of the city council of the City of Prior Lake, Scott county, Minnesota, was duly called and held at the city Hall in said City on Monday, the 20th day of June, 1994, at 7:30 P.M. The following members were present: and the following were absent: Member resolution and moved its adoption: Resolution Number 94- 34 introduced the following RESOLUTION" PROVIDING FOR PUBLIC SALE OF $800,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1994 BE IT RESOLVED by the city council of the City of Prior Lake, Minnesota, as follows: 1. Findina: Amount and Puroose. It is hereby found, determined and declared that this City should issue $800,000 General Obligation Improvement Bonds of 1994 (the "Bonds") for the purpose of providing money to finance the construction of various improvements in the City. 2. Aooointment of Financial Advisor. The city council does hereby appoint Juran' Moody, Inc., in st. Paul, Minnesota, to act as its financial advisor to the city for the sale of the Bonds. 3. Meetina: Bid ooenina. This council shall meet at the time and place specified in the form of Notice of Bond Sale attached hereto as Exhibit A for the purpose of considering bids for, and awarding the sale of, the Bonds. The city Manager, or designee, shall open bids at the time and place specified in such Notice of Bond Sale. 266184.1 .,.- "~......,,,--_....... I 4. Notice of Bond Sal~. The City Manager is hereby authorized and directed to cause notice of the time, place and purpose of said meeting to be published in the official newspaper of the City and in Northwestern Financial Review not less than ten (10) days in advance of the date of sale, as provided by law, which notice shall be in substantially the form set forth in Exhibit A attached hereto and made a part hereof. 5. Official Terms of Bond Sale. The terms and conditions of the Bonds and the sale thereof are fully set forth in the "Official Terms of Bond Sale" attached hereto as Exhibit Band hereby made a part hereof. 6. Official Statement. The City Manager, Finance Director and other officers or employees of the City are hereby authorized to participate in the preparation of an official statement for the Bonds with Juran & Moody, Inc. The motion for the adoption of the foregoing resolution was duly seconded by member and, after full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. 266184.1 2 STATE OF MINNESOTA COUNTY OF SCOTT CITY OF PRIOR LAKE I, the undersigned, being the duly qualified and acting Manager of the City of Prior Lake, Minnesota, DO HEREBY CERTIFY that I have carefully compared the attached and foregoing extract of minutes with the original minutes of a meeting of the City Council of said City duly called and held on the date therein indicated, which are on file and of record in my office, and the same is a full, true and complete transcript therefrom insofar as the same relates to said City's $800,000 General Obligation Improvement Bonds of 1994. WITNESS my hand as such Manager and the official seal of the City this 20th day of June, 1994. city Manager ( SEAL) 266184.1 3 .. ,_,,,,,,,",,,~,,,,,"""-',~_"""''-'4-....,...,~_,,,.~_." , I' EXHIBIT A NOTICE OF BOND SALE $800,000 CITY OF PRIOR LAKE SCOTT COUNTY MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS OF 1994 These bonds will be offered , 1994. Sealed bids will be opened by the Ci~y Manager, or designee, at __:__ _oM., Central Time, at the off~ces of Juran & Moody, Inc., 400 North Robert Street, Suite 800, in Saint Paul, Minnesota 55101-2091. Consideration of the bids and award of the sale of the bonds will be by the City Council at the City Hall in Prior Lake, Minnesota, at __:__ _.M. following the opening of the bids. The bonds will be dated August 1, 1994, as the date of original issue. Interest will be payable June 1, 1995 and semiannually thereafter. The bonds will mature on December 1 in the years and amounts as follows: ~ Amount ~ Amount 1995 1996-1999 $55,000 80,000 2000-2004 $85,000 All dates are inclusive. Bidders must specify a price of not less than $784,320 plus accrued interest. An approving legal opinion will be furnished by Briggs and Morgan, Professional Association, of st. Paul and Minneapolis, Minnesota. Bidders should be aware that the Official Terms of Bond Sale to be published in the Official Statement for the sale may contain additional bidding terms and information relative to the Issue. In the event of a variance between statements in this Notice of 266184.1 A-l Bond Sale and said Official Terms of Bond Sale the provisions of the latter shall be those to be complied with. Dated: June 20, 1994. BY ORDER OF THE CITY COUNCIL Isl Frank Bovles city Manager Additional information may be obtained from: JURAN & MOODY, INC. Minnesota Mutual Life Building 400 North Robert street suite 800 st. Paul, Minnesota 55101-2091 Telephone No.: (612) 224-1500 266184.1 A-2 .,_....,.._._.".~,.-.."'.".___...~""',._..__..._.,_".~,_w_,,_..,~._.,......._"..~...".~,~_''''._._",.,._~,..""'''_~...AA'-'''._._~~..~.......," .. '., ,........ ~,."_,.,',_.__.,___~".....~,""'"'..~.~,,_,,....... r "'l ~ -,' f , . EXHIBIT B OFFICIAL TERMS OF BOND SALE $800,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1994 CITY OF PRIOR LAKE SCOTT COUNTY MINNESOTA NOTICE IS HEREBY GIVEN that these bonds will be offered for sale according to the following terms: TIME AND PLACE: TYPE OF BONDS: DATE OF ORIGINAL ISSUE OF BONDS: PURPOSE: INTEREST PAYMENTS: MATURITIES: 266184.1 Sealed bids will be opened by the City Manager, or designee, on , 1994, at : .M., Central Time, at the offices-of Juran & Moody, Inc., 400 North Robert Street, Suite 800, in Saint Paul, Minnesota 55101-2091. Consideration of the bids for award of the sale will be by the City Council at its meeting in the Prior -Lake City Hall beginning at __:__ _.M., on the same day. Fully registered general obligation bonds, $5,000 or larger denominations at the option of the bidder. August 1, 1994. For the purpose of providing money to finance the construction of various improvements in the City. June 1, 1995, and semiannually thereafter on June 1 and December 1. December 1 in each of the years and amounts as follows: B-1 ~ Amount 1995 1996;"1999 2000-2004 $55,000 80,000 85,000 All dates are inclusive. REDEMPTION: At the option of the Issuer, bonds maturing on or after December 1, 2000 shall be subject to prior payment, on December 1, 1999 and any interest payment date thereafter, at a price of par and accrued interest. Redemption may be in whole or in part of the bonds subject to prepayment. If redemption is in part, the bonds remaining unpaid which have the latest maturity date shall be prepaid first and if only part of the bonds having a common maturity date are called for prepayment the specific bonds to be prepaid shall be chosen by lot by the Registrar. BOND REGISTRAR: Principal will be payable at the main corporate office of First Trust National Association, in st. Paul, Minnesota (the "Registrar"). Interest will be payable by check or draft of the Registrar mailed to the registered holder of the bond at his address as it appears on the books of the Registrar. The Issuer will pay reasonable and customary charges for the services of the Registrar. CUSIP NUMBERS: If the bonds qualify for assignment of CUSIP numbers such numbers will be printed on the bonds, but neither the failure to print such numbers on any bond nor any error with respect thereto shall constitute cause for a failure or refusal by the Purchaser thereof to accept delivery of and pay for the bonds in accordance with terms of the purchase contract. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the purchaser. 266184.1 B-2 .~."_._............~,_'.^""""'4~"" _~,,,>,"_,__.,..o-"."..,.,,~._._.......",.,_.....,., _u_..,._,.".._._,~__...~,._..,; ",.",-""-~~,-,"""~",,,,,,,,,,,",,,",,,,*,,--=-'''-' I I' DELIVERY: Forty days after award subject to approving legal opinion of Briggs and Morgan, Professional Association, of St. Paul and Minneapolis, Minnesota. Bond printing and legal opinion will be paid by the Issuer and delivery will be anywhere in the continental United States without cost to the Purchaser. Legal opinion will be printed on the bonds at the request of the successful bidder. TYPE OF BID: Sealed bids of not less than $784,320 and accrued interest on the principal sum of $800,000 from date of original issue of the bonds to date of delivery must be filed with the undersigned prior to the time of sale. Bids must be unconditional except as to legality. A certified or cashier's check (the "Deposit") in the amount of $16,000 payable to the order of the Finance Director of the Issuer, or a Financial Surety Bond complying with the provisions below, must accompany each bid, to be forfeited as liquidated damages if bidder fails to comply with accepted bid. Bids for the bonds should be delivered to Juran & Moody, Inc., and addressed to: Ralph Teschner Finance Director Prior Lake City Hall 4629 Dakota Street Southeast Prior Lake, Minnesota 55372-1714 If a Financial Surety Bond is used, it must be from an insurance company licensed to issue such a bond in the State of Minnesota, and preapproved by the Issuer. Such bond must be submitted to Juran & Moody, Inc. prior to the opening of the bids. The Financial Surety Bond must identify each bidder whose Deposit is guaranteed by such Financial Surety Bond. If the bonds are awarded to a bidder using a Financial Surety Bond, then that purchaser is required to submit its Deposit to Juran 266184.1 B-3 RATES: INFORMATION FROM PURCHASER: QUALIFIED TAX EXEMPT OBLIGATIONS: AWARD: 266184.1 , Moody, Inc. in the form of a certified or cashier's check or wire transfer as il}~;tr,%;'U9:t!1."~"PY Juran , Moody, Inc. not latet~b:an'3:30 P.M., Central Time, on the next business day following the award. If such Deposit is not received by that time, the Financial Surety Bond may be drawn by the Issuer to satisfy the Deposit requirement. The Issuer will deposit the check of the purchaser, the amount of which will be deducted at settlement and no interest will accrue to the purchaser. In the event the purchaser fails to comply with the accepted bid, said amount will be retained by the Issuer. No bid can be withdrawn after the time set for receiving bids unless the meeting of the Issuer scheduled for award of the bonds is adjourned, recessed, or continued to another date without award of the bonds having been made. All rates must be in integral multiples of 1/20th or 1/8th of 1%. No limitation is placed upon the number of rates which may be used. All bonds of the same maturity must bear a single uniform rate from date of issue to maturity and no rate of any maturity may be lower than the highest rate applicable to bonds of any preceding maturities. The successful purchaser will be required to provide, in a timely manner, certain information relating to the initial offering price of the bonds necessary to compute the yield on the bonds pursuant to the provisions of the Internal Revenue Code of 1986, as amended. The Issuer will designate the bonds as qualified tax exempt obligations for purposes of Section 265(b) (3) of the Internal Revenue Code of 1986, as amended. Award will be made solely on the basis of lowest dollar interest cost, B-4 I . determined by addition of any discount to and deduction of any premium from the total interest on all bonds from their date to their stated maturity. The Issuer reserves the right to reject any and all bids, to waive informalities and to adjourn the sale. Dated: June 20, 1994. BY ORDER OF THE CITY COUNCIL /s/ Frank Bovles City Manager Additional information may be obtained from: JURAN & MOODY, INC. Minnesota Mutual Life Building 400 North Robert street suite 800 st. Paul, Minnesota 55101-2091 Telephone No.: (612) 224-1500 266184.1 B-5 EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF PRIOR LAKE, MINNESOTA HELD: June 20, 1994 Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Prior Lake, Scott County, Minnesota, was duly held at the City Hall in said City on Monday, the 20th day of June, 1994, at 7:30 P.M., for the purpose, in part, of authorizing the issuance of, and awarding the sale of, $800,000 General obligation Improvement Bonds of 1994 of the City. The following members were present: and the following were absent: Member and moved its adoption: introduced the following resolution Resolution Number 94-34 RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $800,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1994, AND LEVYING A TAX FOR THE PAYMENT THEREOF A. WHEREAS, the City Council of the City of Prior Lake, Minnesota (the "City"), has heretofore determined and declared that it is necessary and expedient to issue $800,000 General Obligation Improvement Bonds of 1994 of the City, pursuant to Minnesota Statutes, Chapters 429 and 475, for the purpose of providing money to finance the construction of various improvements in the City (the "Improvements"); and B. WHEREAS, the Improvements and all their components have been ordered prior to the date hereof, after a hearing thereon for which notice was given describing the Improvements or all their components by general nature, estimated cost, and area to be assessed; and c. WHEREAS, no other obligations have been sold pursuant to a private sale within the last twelve (12) calendar months of the date hereof which when combined with this issue would exceed the $1,200,000 limitation on negotiated sales as 266190.1 .-.~~-""._~-"~,,...,,,-.' .., ,. ---"."-".,."...,..._-,...;.~,.,._....,,-.,..,..._,,._.,.."",,",...,.~,,.....,...~.__.......-._....,,_.....~.......-, , I' required by Minnesota statutes, section 475.60, Subdivision 2(2); and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Prior Lake, Minnesota, as follows: 1. Acceptance of Offer. The offer of Juran & Moody, Inc. (the "Purchaser"), to purchase $800,000 General Obligation Improvement Bonds of 1994 of the City (the "Bonds", or individually a "Bond"), in accordance with the terms and at the rates of interest hereinafter set forth, and to pay therefor the sum of $784,320, plus interest accrued to settlement, is hereby accepted. 2. Title: Oriainal Issue Date: Denominations: Maturities. The Bonds shall be titled "General Obligation Improvement Bonds of 1994", shall be dated August 1, 1994, as the date of original issue and shall be issued forthwith on or after such date as fully registered bonds. The Bonds shall be numbered from R-1 upward in the denomination of $5,000 each or in any integral multiple thereof of a single maturity. The Bonds shall mature on December 1 in the years and amounts as follows: Year Amount Year Amount 1995 1996-1999 $55,000 80,000 2000-2004 $85,000 All dates are inclusive. 3. Puroose. The Bonds shall provide funds to finance the Improvements. The total cost of the Improvements, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the Bonds. Work on the Improvements shall proceed with due diligence to completion. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Improvements proceeds with due diligence to completion and that any and all permits and studies required under law for the Improvements are obtained. 4. Interest. The Bonds shall bear interest payable semiannually on June 1 and December 1 of each year (each, an "Interest Payment Date"), commencing June 1, 1995, calculated on the basis of a 360-day year of twelve 30-day months, at the respective rates per annum set forth opposite the maturity years as follows: 266190.1 2 Maturity Year Interest Rate '" Maturity Year Interest Rate 1995 1996 1997 1998 1999 , 2000 2001 2002 2003 2004 , 5. RedemDtion. All Bonds maturing in the years 2000 to 2004, both inclusive, shall be subject to redemption and prepayment at the option of the city on December 1, 1999, and on any Interest payment Date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, those Bonds remaining unpaid which have the latest maturity date shall be prepaid first; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected registered holder of the Bonds at least thirty (30) days prior to the date fixed for redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the city or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and Bond Registrar duly executed by the holder thereof or his, her or its attorney duly authorized in writing) and the city shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or denominations, as requested by such Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. 266190.1 3 ___.-..-..'"'___......,-"'""".___...H".... .' .. :..,,,.",................,,.....,,,.,,,'",,,-_... ,,',. '-""-'-"'~-"'~""" I 1 6. Bond Reaistrar. First Trust National Association, in st. Paul, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar"), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12 of this resolution. 7. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: 266190.1 4 UNITED STATES OF AMERICA STATE OF MINNESOTA SCOTT COUNTY CITY OF PRIOR LAKE $ R- GENERAL OBLIGATION IMPROVEMENT BOND OF 1994 INTEREST RATE MATURITY DATE DATE OF ORIGINAL ISSUE CUSIP AUGUST 1, 1994 REGISTERED OWNER: PRINCIPAL AMOUNT: DOLLARS KNOW ALL PERSONS BY THESE PRESENTS that the City of Prior Lake, Scott county, Minnesota (the "Issuer"), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, in the manner hereinafter set fqrth, the principal amount specified above, on the maturity date specified above, unless called for earlier redemption, and to pay interest thereon semiannually on June 1 and December 1 of each year (each, an "Interest Payment Date"), commencing June 1, 1995, at the rate per annum specified above (calculated on the basis of a 360-day year of twelve 30-day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of First Trust National Association, in st. Paul, Minnesota (the "Bond Registrar"), acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date"). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less 266190.1 5 f .. than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the united States of America. REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF SET FORTH HERE. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time and manner as required by law, and that this Bond, together with all other debts of the Issuer outstanding on the date of original issue hereof and the date of its issuance and delivery to the original purchaser, does not exceed any constitutional or statutory limitation of indebtedness. IN WITNESS WHEREOF, the City of Prior Lake, Scott County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its Manager, the corporate seal of the Issuer having been intentionally omitted as permitted by law. 266190.1 6 Date of Registration: BOND REGISTRAR'S CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds described in the Resolution mentioned within. FIRST TRUST NATIONAL ASSOCIATION st. Paul, Minnesota Bond Registrar By Authorized Signature 266190.1 Registrable by: FIRST TRUST NATIONAL ASSOCIATION Payable at: FIRST TRUST NATIONAL ASSOCIATION CITY OF PRIOR LAKE, SCOTT COUNTY, MINNESOTA Isl Facsimile Mayor Isl Facsimile Manager 7 , .' ON REVERSE OF BOND Redemption. All Bonds of this issue (the "Bonds") maturing in the years 2000 to 2004, both inclusive, are subject to redemption and prepayment at the option of the Issuer on December 1, 1999, and on any Interest Payment Date thereafter at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, those Bonds remaining unpaid which have the latest maturity date shall be prepaid first; and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. Bonds or portions thereof called for redemption shall be due and payable on the redemption date, and interest thereon shall cease to accrue from and after the redemption date. Mailed notice of redemption shall be given to the paying agent and to each affected Holder of the Bonds at least thirty (30) days prior to the date fixed for redemption. Selection of Bonds for Redemption: Partial Redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers assigned to the Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the Issuer or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the Issuer and Bond Registrar duly executed by the Holder thereof or his, her or its attorney duly authorized in writing) and the Issuer shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of such Bond, without service charge, a new Bond or Bonds of the same series having the same stated maturity and interest rate and of any authorized denomination or denominations, as requested by such Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. Issuance: Purpose: General Obliqation. This Bond is one of an issue in the total principal amount of $800,000, ~ll of like date of original issue and tenor, except as to number, maturity, interest rate, denomination and redemption privilege, which Bond has been issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and 266190.1 8 pursuant to a resolution adopted by the city council of the Issuer on June 20 1994 (the "Resolution"), for the purpose of ~~;;~e;~;n~~n:lt~~nf~~:nj~ti~Xl~~t~~~~~t~~~ ~;s~:~:ou;hiS Bond is payable out of the General Obligation Improvement Bonds of 1994 Fund of the Issuer. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations: Exchanae: Resolution. The Bonds are issuable solely as fully registered bonds in the denominations of $5,000 and integral multiples thereof of a single maturity and are exchangeable for fully registered Bonds of other authorized denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer. This Bond is transferable by the Holder in person or by his, her or its attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an authorized denomination or denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees UDon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Registered Owners. The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided on the reverse side hereof with respect to the Record Date) and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. 266190.1 9 , .. Authentication. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Oualified Tax-Exempt Obligation. This Bond has been designated by the Issuer as a "qualified tax-exempt obligation" for purposes of Section 265(b) (3) of the Internal Revenue Code of 1986, as amended. ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. 266190.1 10 ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. signature Guaranteed: signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad-15(a) (2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: (Include information for all joint owners if the Bond is held by joint account.) 266190.1 11 _.~.,.,<... ......^......._"'~.M~'''.'_,.,.......... ..."...~"_.."'-"._.~"""~"...".^,.,....._.......,"..-...,j...-..~,_.~",,.~"""'- , I' 8. Execution: TemDorary Bonds. The Bonds shall be executed on behalf of the City by the signatures of its Mayor and Manager and be sealed with the seal of the City; provided, however, that the seal of the City may be a printed facsimile; and provided further that both of such signatures may be printed facsimiles and the corporate seal may be omitted on the Bonds as permitted by law. In the event of disability or resignation or other absence of either such officer, the Bonds may be signed by the manual or facsimile signature of that officer who may act on behalf of such absent or disabled officer. In case either such officer whose signature or facsimile of whose signature shall appear on the Bonds shall cease to be such officer before the delivery of the Bonds, such signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if he or she had remained in office until delivery. The City may elect to deliver, in lieu of printed definitive bonds, one or more typewritten temporary bonds in substantially the form set forth above, with such changes as may be necessary to reflect more than one maturity in a single temporary bond. Such temporary bonds may be executed with photocopied facsimile signatures of the Mayor and Manager. Such temporary bonds shall, upon the printing of the definitive bonds and the execution thereof, be exchanged therefor and canceled. 9. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on such Bond, substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue, which date is August 1, 1994. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Registration: Transfer: Exchanqe. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert 266190.1 12 the date of registration (as provided in paragraph 9) of, and deliver, in the name of the designated transferee or transferees, one o~ mo~e new Bond~ of a~;Yi~,,~~llq.F4,~ed. denomination or denom~nat~ons of a l~ke aggregate'pr~nc~pal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may be registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any authorized denomination or denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be exchanged at the principal office of the Bond Registrar. Whenever any Bonds are so surrendered for exchange, the city shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration of, and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly canceled by the Bond Registrar and thereafter disposed of as directed by the city. All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or his, her or its attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the city contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The Manager is hereby authorized to negotiate and execute the terms of said agreement. 11. Riahts UDon Transfer or Exchanae. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carryall the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 266190.1 13 "T_"'_'_"""'~ "." .,..._..,_",_...,...,.~..,,,,.,,_..,.._,"~_"._""'_'""'""~"'"',".. - l' ,..----...,-..,-..,-.,.-,~~"'.........'"'......,,-~.. I I 12. Interest PaYment: Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth (15th) day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date"). Any such interest not so timely paid shall cease to be payable to the person who is the Holder thereof as of the Regular Record Date, and shall be payable to the person who is the Holder thereof at the close of business on a date (the "Special Record Date") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten (10) days prior to the Special Record Date. 13. Treatment of Reqistered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 12 above) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 14. Deliverv: AD~lication of Proceeds. The Bonds when so prepared and executed shall be delivered by the Finance Director to the Purchaser upon receipt of the purchase price, and the Purchaser shall not be obliged to see to the proper application thereof. 15. Fund and Accounts. There is hereby created a special fund to be designated the "General Obligation Improvement Bonds of 1994 Fund" (the "Fund") to be administered and maintained by the Finance Director as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. There shall be maintained in the Fund two (2) separate accounts, to be designated the "Construction Account" and "Debt Service Account", respectively. (i) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less accrued interest received thereon, and less capitalized interest in the amount of $ (together with interest earnings thereon and subject to such other adjustments as are appropriate to provide sufficient funds to pay interest due on the Bonds on or before December 1, 1994), plus any special assessments levied with respect to the Improvements and collected prior to completion of the Improvements and payment of the costs 266190.1 14 thereof. From the Construction Account there shall be paid all costs and expenses of making the Improvements listed in paragraph 16, including the cost o~ 'l'\Yt1tQ~nll;J:':uction 70ntracts heretofore let and all other costs ~ncurredand to be ~ncurred of the kind authorized in Minnesota statutes, Section 475.65; and the moneys in said account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Bonds may also be used to the extent necessary to pay interest on the Bonds due prior to the anticipated date of commencement of the collection of taxes or special assessments herein levied or covenanted to be levied; and provided further that if upon completion of the Improvements there shall remain any unexpended balance in the Construction Account, the balance (other than any special assessments) may be transferred by the Council to the fund of any other improvement instituted pursuant to Minnesota Statutes, Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied towards payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the city to no longer be in compliance with Minnesota statutes, Section 475.61, Subdivision 1. (ii) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt Service Account: (a) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof; (b) all accrued interest received upon delivery of the Bonds; (c) capitalized interest in the amount of $ (together with interest earnings thereon and subject to such other adjustments as are appropriate to provide sufficient funds to pay interest due on the Bonds on or before December 1, 1994); (d) any collections of all taxes herein or hereafter levied for the payment of the Bonds and interest thereon; (e) all funds remaining in the construction Account after completion of the Improvements and payment of the costs thereof, not so transferred to the account of another improvement; (f) all investment earnings on funds held in the Debt Service Account; and (g) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Debt Service Account. The Debt Service Account shall be used solely to pay the principal and interest and any premiums for redemption of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said account as provided by law. No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to 266190.1 15 ........_,_~.~_...~,.~_._~~.,. .,_, . '_'''''_'"'''''''''''_'''''''''.'~'_'"''_____''_'"_."'__'~~~..,~__...~.....__,.."_..,,,,A'_'"'_""""""'""'~~''^'''''~'''~''''''''''''"'~..'" 1 I' acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Bonds were issued and (2) in addition to the above in an amount not greater than the lesser of five percent (5t) of the proceeds of the Bonds or $100,000. To this effect, any proceeds of the Bonds and any sums from time to time held in the Construction Account or Debt Service Account (or any other City account which will be used to pay principal or interest to become due on the bonds payable therefrom) in excess of amounts which under then-applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code"). 16. Assessments. It is hereby determined that no less than twenty percent (20%) of the cost to the City of each Improvement financed hereunder within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be levied against every assessable lot, piece and parcel of land benefitted by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one (1) year after ordering each Improvement financed hereunder unless the resolution ordering the Improvement specifies a different time limit for the letting of construction contracts. The City hereby further covenants and agrees that it will do and perform as soon as they may be done all acts and things necessary for the final and valid levy of such special assessments, and in the event that any such assessment be at any time held invalid with respect to any lot, piece or parcel of land due to any error, defect, or irregularity in any action or proceedings taken or to be taken by the City or the City Councilor any of the City officers or employees, either in the making of the assessments or in the performance of any condition precedent thereto, the City and the City Council will forthwith do all further acts and take all further proceedings as may be required by law to make the assessments a valid and binding lien upon such property. The special assessments have not heretofore been authorized, and accordingly, for purposes of Minnesota Statutes, Section 475.55, Subdivision 3, the special assessments are hereby authorized. Subject to such adjustments as are required by conditions in existence at the time the assessments are levied, the assessments are hereby authorized and it is hereby determined that the assessments shall be payable in equal, consecutive, annual installments, with general taxes for the years shown below and 266190.1 16 with interest on the declining balance of all such assessments at a rate per annum not greater than the maximum permitted by law and not less than , per annum: Improvement Oesianation Amount Levy Years Collection Years $330,000 1994-2003 1995-2004 At the time the assessments are in fact levied the City Council shall, based on the then-current estimated collections of the assessments, make any adjustments in any ad valorem taxes required to be levied in order to assure that the City continues to be in compliance with Minnesota statutes, Section 475.61, Subdivision 1. 17. Tax Levv: Coveraae Test. To provide moneys for payment of the principal and interest on the Bonds there is hereby levied upon all of the taxable property in the City a direct annual ad valorem tax which shall be spread upon the tax rolls and collected with and as part of other general property taxes in the City for the years and in the amounts as follows: Year of Tax Levy Year of Tax Collection Amount 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 $ The tax levies are such that if collected in full they, together with estimated collections of special assessments and other revenues herein pledged for the payment of the Bonds, will produce at least five percent (5'> in excess of the amount needed to meet when due the principal and interest payments on the Bonds. The tax levies shall be irrepealable so long as any of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. 18. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may 266190.1 17 ,~.. ...... _.....,e."._-.....,....'_~.~""w......""._~,._._~"= __ T" Of" .,..'""~,____.~.,~,__ .' nevertheless be discharged by depositing with the Bond Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full, provided that notice of redemption thereof has been duly given. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota statutes, section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, without regard to sale and/or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 19. ComDliance with Reimbursement Bond Regulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United states Treasury Regulations section 1.150-2 (the "Reimbursement Regulations") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure"). The city hereby certifies and/or covenants as follows: (a) 266190.1 Not later than 60 days after the date of payment of a Reimbursement ,Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a written declaration of the City's official intent (a "Declaration") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project"); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not 18 exceed 20' of the "issue price" of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or 5' of the proceeds of the .~8~~,.'f.n~itw~ thstanding the foregoing, with respect to a.tlY~~LJ~a'tatlon made by the City between January 27, 1992 and June 30, 1993, with respect to a Reimbursement Expenditure made prior to March 2, 1992, the City hereby represents that there exists objective evidence, that at the time the Expenditure was paid the City expected to reimburse the cost thereof with the proceeds of a borrowing (taxable or tax-exempt) and that expectation was reasonable. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150- 2{d) (3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City'S use of Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph 19 upon receipt of an opinion of its Bond Counsel for the Bonds stating in effect that such action will not impair the tax-exempt status of the Bonds. 20. General Obliaation Pledae. For the prompt and full payment of the principal and interest on the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 21. certificate of Reaistration. The Manager is hereby directed to file a certified copy of this resolution with the County Auditor of Scott County, Minnesota, together with such other information as he or she shall require, and to obtain the 266190.1 19 . --'-~~'-'-'~-""'-""'-""""""""~-'-'~'&'~---""'-'-~'--;-~~~~,~'~'."""""._-"'-'.'~---""""--'''~ , .' County Auditor's certificate that the Bonds have been entered in the County Auditor's Bond Register, and that the tax levy required by law has been made. 22. Records and certificates. The officers of the City are hereby authorized and directed to prepare and furnish to the Purchaser, and to the attorneys approving the legality of the issuance of the Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the City as to the facts recited therein. 23. Negative Covenant as to Use of Proceeds and Improvements. The City hereby covenants not to use the proceeds of the Bonds or to use the Improvements, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Improvements, in such a manner as to cause the Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 24. Tax-Exempt status of the Bonds: Rebate. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (1) requirements relating to temporary periods for investments, (2) limitations on amounts invested at a yield greater than the yield on the Bonds, and (3) the rebate of excess investment earnings to the United states if the Bonds (together with other obligations reasonably expected to be issued and outstanding at one time in this calendar year) exceed the small-issuer exception amount of $5,000,000. For purposes of qualifying for the exception to the federal arbitrage rebate requirements for governmental units issuing $5,000,000 or less of bonds, the City hereby finds, determines and declares that (1) the Bonds are issued by a governmental unit with general taxing powers, (2) no Bond is a private activity bond, (3) ninety-five percent (95%) or more of the net proceeds of the Bonds are to be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City), and (4) the aggregate face amount of all tax-exempt bonds (other than private activity bonds) issued by the City (and all subordinate entities thereof, and all entities treated as one issuer with the City) during the calendar year in which the Bonds are issued and outstanding at one time is not reasonably expected to exceed $5,000,000, all within the meaning of Section 148(f) (4) (D) of the Code. 266190.1 20 25. Designation of Qualified Tax-ExemDt Obligations. In order to qualify the. Bonds as "qualified tax-exempt obligationa" within the meaning of Section 265(b) (3) of the Code, the City hereby makes the following factual statements and representations: "'?'r.~i,.";~,.";~,, (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax-exempt obligations" for purposes of Section 265(b)(3) of the Code; (d) the reasonably anticipated amount of tax-exempt obligations (other than private activity bonds, treating qualified 501(c) (3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 1994 will not exceed $10,000,000; and (e) not more than $10,000,000 of obligations issued by the City during this calendar year 1994 have been designated for purposes of Section 265(b) (3) of the Code. The City shall use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designation made by this paragraph. 26. Severability. If any section, paragraph or provision of this resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this resolution. 27. Headinas. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. 266190.1 21 ,',,--," .._.......'''~"<~,.^'''",,~....~--.'''--,_...-.._~'''-"........."'___'''_,..___...~,,""'.,f.C.,~",,,""'-""-"o,^~,_'__o.-_-""""',,",,,,.,,,,,". f .. The motion for the adoption of was duly seconded by member discussion thereof and upon a vote following voted in favor thereof: the foregoing resolution and, after a full being taken thereon, the and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. 266190.1 22 STATE OF MINNESOTA COUNTY OF SCOTT CITY OF PRIOR LAKE I, the undersigned, being the duly qualified and acting Manager of the city of Prior Lake, Minnesota, DO. HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the issuance of, and awarding the sale of, $800,000 General Obligation Improvement Bonds of 1994 of said City. WITNESS my hand and the seal of said City this 20th day of June, 1994. Manager ( SEAL) 266190.1 23 , .'