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HomeMy WebLinkAbout6 - General Obligation Refunding Bonds of 1993 AGENDA: REQUESTED BY : SUBJECT MATTER: DATE: INTRODUCTION: BACKGROUND: 6 RALPH TESCHNER, FINANCE DIRECTOR CONSIDER APPROVAL OF RESOLUTION 93-04 AUTHORIZING $1,100,000 GENERAL OBLIGATION REFUNDING BONDS OF 1993 JANUARY 19, 1993 The City has two additional outstanding bond issues that are eligible for refunding. The purpose for refinancing ~s threefold: 1. Achieve a lower net effective interest rate. 2. Reduce debt service costs by attaining lower interest payments. 3. Pass these savings along to the taxpayer in the form of reduced future property tax levies. The method of accompliShing these objectives is to be in the form of a negotiated bond sale whereby Juran & Moody would ~urchase the bonds outright at the council meet1ng at competitive market rates as opposed to a public sale. There are two ~rincipal reasons why such an outright sale 1S in the City's best interest. First, the issuance costs typically associated with a public sale would eat up a significant percentage of the potential savings. Second, timing is very important to taking advantage of the current market with respect to interest rates. The bond issues considered for refunding are general obligation bonds initially refunded in 1976 and general obligation bonds issued in 1978 for the financin9 of Martinson Island water and sewer utilit1es. The above referenced issues were on the bubble for consideration during the last round of refundings conducted by the City in September of last year. However, the interest rates have fallen an additional 25 basis points since then which makes it feasible at the present time to undertake their refinancing. Accordingly, Staff in concert with our fiscal consultant Steve Mattson, prepared a refunding analfsis to evaluate the merit of these spec1fic issues. 4629 Dakota St. S.E" Prior Lake, Minnesota 55372 / Ph. (612) 447-4230 / Fax (612) 447-4245 DISCUSSION: . ~ . ~ ~"'\..,.:...~..^~..,_,.:::-..~';: .....~--:. ~.. """T"'_~. ..... '__,' ........ ....."..., ALTERNATIVES: RECOMMENDATION: ACTION REQUIRED: A synopsis of these findings are outlined below for Council information. It is important to note that the rates utilized were calculated as of 1/ll/93 and depending upon the market one week from todar, interest rates could either move off or 1mprove, thereby affecting our yield. The outstanding bond issues to be refinanced are to be consolidated into a single current refunding bond issue because the call date for both have passed. The average coupon rates of the old bonds is 6.18% while the coupon rate for the new bonds is estimated to be 4.21%. The result is an overall debt service savings realized of $46,546.00. As indicated, the combined remaining principal balance of $1,075,000 shall be rolled into a single non-callable issue in the amount of $1,100,000.00. The increase difference is necessary to pay expenses associated with the refunding. 1. Approve Resolution 93-04 Authorizing the Issuance of $1,100,000 General Obligation Refunding Bonds of 1993. 2. Delay the refinancing until a future time as determined by the council. 3. Deny approval of Resolution 93-04. According to the national consensus, the overall economy is experiencing a very slow and moderate recovery. In view of this opinion it would appear that interest rates will not drift much lower and in all likelihood are at or very near the bottom. Therefore, in lieu of this market outlook, Staff would recommend refunding of the aforementioned bond issues. Motion to approve Resolution 93-04 Authorizing the Issuance of $1,100,000 General Obligation Refunding Bonds of 1993. EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF PRIOR LAKE, MINNESOTA. HELD: January 19, 1993 Pursuant to due call and notice thereof, a special 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 Tuesday, the 19th day of January, 1993, at o'clock _.M., for the purpose of authorizing the issuance of, and awarding the sale of, $1,100,000 General Obligation Refunding Bonds of 1993 of the city. The following members were present: and the following were absent: Member resolution and moved its adoption: Resolution Number 93- introduced the following RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $1,100,000 GENERAL OBLIGATION REFUNDING BONDS OF 1993, AND LEVYING A TAX FOR THE PAYMENT THEREOF A. WHEREAS, the City of Prior Lake, Minnesota (the "City"), has heretofore issued $2,370,000 General Obligation Refunding Bonds of 1976, dated October 1, 1976 (the "1976 Prior Bonds"), for the purpose of providing money in addition to other available funds to advance refund outstanding General Obligation Improvement Bonds of 1975, dated April 1, 1975 of the City, which were issued for various improvements in the City (the "1976 Project"); and B. WHEREAS, $515,000 in principal amount of the 1976 Prior Bonds which mature in the years 1994 and thereafter are subject to redemption and prepayment at the option of the City on April 1, 1993 at a price of par plus accrued interest, as provided in the resolution of the City council, dated 232221 September 7, 1976, authorizing the issuance of the 1976 Prior Bonds (the "1976 Prior Resolution"); and C. WHEREAS, the City Council deems it desirable and in the best interests of the City to call for redemption and prepayment all of the 1976 Prior Bonds which mature on April 1, 1994 and thereafter on April 1, 1993 in accordance with the 1976 Prior Resolution in order to reduce the debt service costs to the City; and D. WHEREAS, the City has heretofore issued $2,025,000 General Obligation Improvement Bonds of 1978, Series A, dated October 1, 1978 (the "1978 Prior Bonds"), for the purpose of providing money for various improvements in the city (the "1978 project"); and E. WHEREAS, $560,000 in principal amount of the 1978 Prior Bonds which mature in the years 1993 and thereafter are subject to redemption and prepayment at the option of the City on April 1, 1993 at a price of par plus accrued interest, as provided in the resolution of the City Council, dated September 25, 1978, authorizing the issuance of the 1978 Prior Bonds (the "1978 Prior Resolution"); and F. WHEREAS, the City Council deems it desirable and in the best interests of the City to call for redemption and prepayment all of the 1978 Prior Bonds which mature on October 1, 1993 and thereafter on April 1, 1993 in accordance with the 1978 Prior Resolution in order to reduce the debt service costs to the City; and G. WHEREAS, the 1976 Prior Bonds and the 1978 Prior Bonds are hereinafter referred to collectively as the "Prior Bonds"; the 1976 Project and the 1978 project are hereinafter referred to collectively as the "Project"; and the 1976 Prior Resolution and the 1978 Prior Resolution are hereinafter referred to collectively as the "Prior Resolution"; and H. WHEREAS, the City Council has heretofore determined and declared that it is necessary and expedient to issue $1,100,000 General Obligation Refunding Bonds of 1993 of the City, pursuant to Minnesota Statutes, Chapter 475, to provide funds to pay on April 1, 1993, all of the City'S Prior Bonds which then remain outstanding (the "Refunding"); and I. 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 232221 2 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. AcceDtance of Offer. The offer of Juran & Moody, Inc. (the "Purchaser"), to purchase $1,100,000 General Obligation Refunding Bonds of 1993 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 $1,078,440, plus interest accrued to settlement, is hereby accepted. 2. Title:Oriainal Issue Date: Denominations: Maturities. The Bonds shall be titled "General Obligation Refunding Bonds of 1993", shall be dated March 1, 1993, 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, without option of prepayment, on the first day in the months, years and amounts as follows: Month ~ Amount Month ~ Amount October 1993 $100,000 October 1996 $ 85,000 April 1994 120,000 April 1997 120,000 October 1994 100,000 October 1997 80,000 April 1995 120,000 April 1998 50,000 October 1995 85,000 October 1998 120,000 April 1996 120,000 3. Puroose. The Bonds (together with other available funds, if any, appropriated in paragraph 15 hereof) shall provide funds to finance the Refunding. It is hereby found, determined and declared that the Refunding is pursuant to Minnesota Statutes, Section 475.67 and shall result in a reduction of debt service cost to the city. 4. Interest. The Bonds shall bear interest payable semiannually on April 1 and October 1 of each year (each, an "Interest Payment Date"), commencing October 1, 1993, 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: 232221 3 Maturity Interest Maturity Interest Year Rate Year Rate 1993 % 1996 % 1994 1997 1995 1998 5. No RedemDtion. The Bonds shall not be subject to redemption and prepayment prior to their maturity. 6. Bond Reaistrar. Firstar Trust Company, in Milwaukee, Wisconsin 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: 232221 4 UNITED STATES OF AMERICA STATE OF MINNESOTA SCOTT COUNTY CITY OF PRIOR LAKE R- $ GENERAL OBLIGATION REFUNDING BOND OF 1993 INTEREST RATE MATURITY DATE DATE OF ORIGINAL ISSUE CUSIP MARCH 1, 1993 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 forth, the principal amount specified above, on the maturity date specified above, without option of prepayment, and to pay interest thereon semiannually on April 1 and October 1 of each year (each, an "Interest Payment Date"), commencing October 1, 1993, 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 Firstar Trust Company, in Milwaukee, Wisconsin (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 232221 5 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 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. 232221 6 Date of Registration: BOND REGISTRAR'S CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds described in the Resolution mentioned within. FIRSTAR TRUST COMPANY Milwaukee, Wisconsin Bond Registrar By Authorized Signature 232221 Registrable by: FIRSTAR TRUST COMPANY Payable at: FIRSTAR TRUST COMPANY CITY OF PRIOR LAKE, SCOTT COUNTY, MINNESOTA Isl Facsimile Mayor Isl Facsimile Manager 7 ON REVERSE OF BOND No RedemDtion. The Bonds of this issue (the "Bonds") are not subject to redemption and prepayment prior to their maturity. Issuance: Purcose: General Obliaation. This Bond is one of an issue in the total principal amount of $1,100,000, all of like date of original issue and tenor, except as to number, maturity, interest rate and denomination, which Bond has been issued pursuant to and in full conformity with the Constitution and laws of the state of Minnesota and pursuant to a resolution adopted by the City Council of the Issuer on January 19, 1993 (the "Resolution"), for the purpose of providing money to redeem on April 1, 1993, all of the outstanding: (i) General Obligation Refunding Bonds of 1976, dated October 1, 1976: and (ii) General Obligation Improvement Bonds of 1978, Series A, dated October 1, 1978 of the Issuer. This Bond is payable out of the General Obligation Refunding Bonds of 1993 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 232221 8 aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees upon 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. 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. Qualified Tax-ExemDt Obliaation. 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 TEN ENT JT TEN - as tenants in common - as tenants by the entireties - as joint tenants with right of and not as tenants in common as custodian for survivorship UTMA - (CUst) under the (Minor) Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. 232221 9 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.) 232221 10 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 March 1, 1993. 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: Exchanae. 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. 232221 11 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 the date of reqistration (as provided in paragraph 9) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any authorized denomination or denominations of a like aggregate principal 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. 232221 12 11. Riahts UDon Transfer or Exchanae. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry all the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 12. Interest Pavment: 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 Registered 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. Delivery: ADDlication 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. (a) $ of the proceeds of the Bonds shall be deposited in the Debt Service Fund of the General Obligation Refunding Bonds of 1976 Account (the "1976 Redemption Fund") heretofore created by the 1976 Prior Resolution for the 1976 Prior Bonds, which amount, together with all other funds held therein, is sufficient to prepay the outstanding 1976 Prior Bonds on April 1, 1993. (b) $ of the proceeds of the Bonds shall be deposited in the Debt Service Fund of the General Obligation 232221 13 Improvement Bonds of 1978 Account (the "1978 Redemption Fund") heretofore created by the 1978 Prior Resolution for the 1978 Prior Bonds, which amount, together with all other funds held therein, is sufficient to prepay the outstanding 1978 Prior Bonds on April 1, 1993. (c) There is hereby created a special fund to be designated the "General Obligation Refunding Bonds of 1993 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 "Payment Account" and "Debt Service Account", respectively. (i) pavment Account. There shall be deposited in the Payment Account $ of the remaining proceeds of the Bonds from which a portion of the costs of issuing the Bonds shall be paid. Monies in the Payment Account shall be used to pay a portion of the costs of issuing the Bonds. Any monies remaining in the Payment Account after all costs of issuance have been paid or provided for shall be transferred to the Debt Service Account for the Bonds. (ii) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt service Account: (a) all uncollected special assessments pledged to the payment of the Prior Bonds; (b) all accrued interest received upon delivery of the Bonds; (c) any collections of all taxes herein or hereafter levied for the payment of the Bonds and interest thereon; (d) any collections of all taxes heretofore levied for the payment of the 1976 Prior Bonds and interest thereon which are not needed to pay the 1976 Prior Bonds as a result of the Refunding; (e) all funds remaining in the Payment Account after all costs of issuing the Bonds have been paid; (f) any funds remaining on deposit in the 1976 Redemption Fund established for the 1976 Prior Bonds and in the 1978 Redemption Fund established for the 1978 Prior Bonds after the same have been paid and discharged; (g) all investment earnings on funds held in the Debt Service Account; and (h) 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 232221 14 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 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 (5%) 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 Payment 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. special Assessments. The City has heretofore levied special assessments pursuant to the Prior Resolution, which assessments were pledged to the payment of the principal and interest on the Prior Bonds and all uncollected special assessments are now pledged to the payment of principal and interest on the Bonds herein authorized. Said assessments were levied as provided below, payable in equal, consecutive, annual installments, including principal and interest with general taxes for the years shown below at the rate shown opposite such years. 232221 15 Improvement Desiqnation Amount Rate Levv Years Sanitary Sewer and Water systems, storm sewer drainage and widening, upgrading & surfacing of all streets $ 8.00% (for both) 1992-1997 (for both) Sanitary sewer extensions, water main extensions, storm sewer and street improvements TOTAL: $ 17. Tax Levv: Coveraqe Test: Cancellation of Certain Tax Levies. 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 Year of Tax Levy Collection Amount 1992 1993 $ 1993 1994 1994 1995 1995 1996 1996 1997 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 irreparable 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. Upon payment of the 1976 Prior Bonds, the uncollected taxes pledged in paragraph 12 of the 1976 Prior Resolution 232221 16 authorizing the issuance of the 1976 Prior Bonds, in the years 1993 through 1998 for collection in 1994 through 1999 shall be canceled. 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 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 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 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, subject to sale and/or reinvestment, to pay all amounts to become due thereon to maturity. 19. .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. 20. Notice of Call for RedemDtion. A. 1976 Prior Bonds. The Manager is hereby authorized and directed to cause notice of redemption to be published in Northwestern Financial Review prior to April 1, 1993, and to give mailed notice of redemption prior to said redemption date to Norwest Bank Minnesota, National Association (formerly, Northwestern National Bank of Minneapolis), in Minneapolis, Minnesota, the paying agent for the 1976 Prior Bonds, and to all holders of the 1976 Prior Bonds, if any, who have registered their names, addresses and serial numbers with 232221 17 the City Manager. Said notice shall be in substantially the form attached hereto as Exhibit A. B. 1978 Prior Bonds. The Manager is hereby authorized and directed to cause notice of redemption to be published in Northwestern Financial Review prior to April 1, 1993, and to give mailed notice of redemption prior to said redemption date to Norwest Bank Minnesota, National Association (formerly, Northwestern National Bank of Minneapolis), in Minneapolis, Minnesota, the paying agent for the 1978 Prior Bonds, and to all holders of the 1978 Prior Bonds, if any, who have registered their names, addresses and serial numbers with the City Manager. Said notice shall be in substantially the form attached hereto as Exhibit B. 21. Prior Bonds: Security. until retirement of the Prior Bonds, all provisions theretofore made for the security thereof shall be observed by the City and all of its officers and agents. 22. Certificate of Reqistration. 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 County Auditor's certificate that the Bonds have been entered in the County Auditor's Bond Register, that the tax levy for the 1976 Prior Bonds has been canceled, and that the tax levy required by law for the Bonds has been made. 23. 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. 24. Neqative Covenant as to Use of Proceeds and Proiect. The City hereby covenants not to use the proceeds of the Bonds or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Project, in such a manner as to cause the Bonds to be 232221 18 "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 25. Tax-ExemDt 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. Furthermore: (i) there shall not be taken into account for purposes of said $5,000,000 limit any bond issued to refund (other than to advance refund) any bond to the extent the amount of the refunding bond does not exceed the outstanding amount of the refunded bond; (ii) the aggregate face amount of the Bonds does not exceed $5,000,000; (iii) each of the Prior Bonds was issued as part of an issue which was treated as meeting the rebate requirements by reason of the exception for governmental units issuing $5,000,000 or less of bonds; 232221 19 (iv) the average maturity of the Bonds does not exceed the average maturity of the Prior Bonds; and (v) no part of the Bonds has a maturity date which is later than the date which is thirty (30) years after the dates the Prior Bonds were issued. 26. Desiqnation of Qualified Tax-ExemDt Obliqations; Issuance Limit. In order to qualify the Bonds as "qualified tax-exempt obligations" within the meaning of section 265(b) (3) of the Code, the City hereby makes the following factual statements and representations: (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 1993 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendar year 1993 have been designated for purposes of Section 265(b) (3) of the Code; (f) the aggregate face amount of the Bonds does not exceed $10,000,000; and (g) the Bonds are issued to refund, and not to "advance refund" the Prior Bonds within the meaning of Section 149(d) (5) of the Code, and shall not be taken into account under the $10,000,000 issuance limit to the extent the Bonds do not exceed the outstanding amount of the Prior Bonds. 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. 232221 20 27. Severability. If any section, paragraph or prov1s10n 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. 28. 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. The motion for the adoption was duly seconded by member discussion thereof and upon a vote following voted in favor thereof: of 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. 232221 21 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, $1,100,000 General Obligation Refunding Bonds of 1993 of said City. WITNESS my hand and the seal of said City this 19th day of January, 1993. Manager (SEAL) 232221 22 EXHIBIT A NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION REFUNDING BONDS OF 1976 CITY OF PRIOR LAKE, SCOTT COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Prior Lake, Scott County, Minnesota, there have been called for redemption and prepayment on April 1, 1993 those outstanding bonds of the City designated as General Obligation Refunding Bonds of 1976, dated October 1, 1976, bearing serial numbers 372 through 474, having stated maturity dates in the years 1994 through 1998, and totalling $515,000 in principal amount. The bonds are being called at a price of par plus accrued interest to April 1, 1993, on which date all interest on said bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment, with subsequently maturing interest coupons attached, at Norwest Bank Minnesota, National Association (formerly, Northwestern National Bank of Minneapolis), if by mail to: Corporate Trust Operations, 255 Second Avenue South: or if in person to: TELLERS 1-8, 6th and Marquette Avenue, in Minneapolis, Minnesota 55479-0113, on or before April 1, 1993. Dated: January 19, 1993. BY ORDER OF THE CITY COUNCIL Isl David Unmacht Manager Important Notice: Under the Interest and Dividend Compliance Act of 1983, 31% will be withheld if tax identification is not properly certified. 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-l500 Attn.: Lori A. Giampaolo Public Finance Department 232221 EXHIBIT B NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION IMPROVEMENT BONDS OF 1978, SERIES A CITY OF PRIOR LAKE, SCOTT COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Prior Lake, Scott County, Minnesota, there have been called for redemption and prepayment on April 1, 1993 those outstanding bonds of the City designated as General Obligation Improvement Bonds of 1978, Series A, dated October 1, 1978, bearing serial numbers 294 through 405, having stated maturity dates in the years 1993 through 1999, and totalling $560,000 in principal amount. The bonds are being called at a price of par plus accrued interest to April 1, 1993, on which date all interest on said bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment, with subsequently maturing interest coupons attached, at Norwest. Bank Minnesota, National Association (formerly, Northwestern National Bank of Minneapolis), if by mail to: Corporate Trust Operations, 255 Second Avenue South; or if in person to: TELLERS 1-8, 6th and Marquette Avenue, in Minneapolis, Minnesota 55479-0113, on or before April 1, 1993. Dated: January 19, 1993. BY ORDER OF THE CITY COUNCIL Isl David Unmacht Manager Important Notioe: Under the Interest and Dividend Compliance Act of 1983, 31% will be withheld if tax identification is not properly certified. 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 Attn.: Lori A. Giampaolo Public Finance Department 232221