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HomeMy WebLinkAbout8B - Resolution 99-110 - Issuance of $1,025,000 in General Obligation Improvement Bonds ~/NNESO'\~ MEETING DATE: AGENDA #: PREPARED BY: AGENDA ITEM: INTRODUCTION: BACKGROUND: DISCUSSION: ALTERNATIVES: STAFF AGENDA REPORT OCTOBER 18,1999 8B RALPH TESCHNER, FINANCE DIRECTOR CONSIDER APPROVAL OF RESOLUTION 99-XX AUTHORIZING ISSUANCE OF $1,025,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1999 The City's bond and fiscal consultant Steve Mattson from Juran & Moody will present to the Council a resolution formally authorizing the issuance of$1,025,000 in general obligation improvement bonds to finance the City's 1999 improvement projects which include Candy Cove street reconstruction, North Shore Oaks 1st Addition sewer and water installation and our cooperative share for the upgrade ofCSAH 42 between McKenna Road and CSAH 83. On September 20, 1999 the City Council approved Resolution 99-99 which allowed for a negotiated bond sale which would attempt to time the market in an effort to obtain the optimum interest rate on these bonds. Since that time Juran & Moody has pre-sold the bonds at an even more favorable rate than was initially projected. The bonds were sold at a net effective interest rate of 4.982% which is almost a ~% lower than under the original market conditions which was estimated at 5.23% in the 9/20/99 agenda report. This will result in annual tax savings to the public of $1,000 as the projected tax levy will be reduced from $83,000 each year to $82,000 for a total savings of$10,000.00 to the Prior Lake tax payers. Steve Mattson will present additional information illustrating the course of interest rates from 8/1/99 up until 10/13/99 to the Council along with the approving resolution. The following alternatives are available to the City Council: 1. Consider approval of Resolution 99-xx Authorizing Issuance of $1,025,000 General Obligation Improvements Bonds of 1999. 2. Reject the bond resolution for a specific reason as determined by the City Council. 16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTUNITY EMPLOYER H:\BONDSIA99SALE.DOC RECOMMENDATION: Staff would recommend that the City Council approve Resolution 99-xx Authorizing the Issuance of $1,025,000 General Obligation Improvements Bonds of 1999. ACTION REQUIRED: Motion and second to a Issuance of $1,025,000 1999~ prove Resolution 99-xx Authorizing the neral Obligation Improvements Bonds of REVIEWED BY: Attachments: 1. Resolutio 99-XX Authorizing Issuance of $1,025,000 General Obligation Improvements Bonds of 1999. 2. Juran & Moody Final Bond Analysis WHEREAS, WHEREAS, WHEREAS, WHEREAS, WHEREAS, RESOLUTION 99-99 RESOLUTION AUTHORIZING NEGOTIATED SALE OF $1,025,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1999 MOTION BY: Kedrowski SECOND BY: Petersen The City of Prior Lake has conducted the appropriate public hearings to consider comments regarding those public improvement projects deemed necessary for construction in 1999; and The City Council has determined that such construction projects scheduled for 1999 are consistent with the City's Capital Improvement Plan (CIP); and The City of Prior Lake has complied with all requirements of Chapter 429 of Minnesota State Statutes with respect to special assessment improvement projects; and The City of Prior Lake has awarded the construction bids for Project 99-11 Candy Cove/Lakeside Manor for street reconstruction and for Project 99-13 North Shore Oaks 1 st Addition for the installation of sewer and water; and It is necessary to issue general obligation bonds for the purpose of financing these construction improvements and the city's cooperative share for the 4 lane divided highway upgrade improvements for CSAH 42 between McKenna Road and CSAH 83. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, that it has determined it is in the best interest of the City of Prior Lake to enter into a negotiated sale with Juran & Moody, in an effort to obtain the lowest interest rate possible, for the issuance of $1,025,000 of general obligation improvement bonds. Passed and adopted this 20th day of September, 1999. {Seal} YES NO Mader X Mader Kedrowski X Kedrowski Petersen X Petersen Schenck X Schenck Wuellner X Wuellner 16200 Eagle Creek Ave. S.E.. Prior Lake. Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN FQI'AI Ol'('()lnllNITY 1'.11'( (lyrE RICOLlNCI LIR ESOLLlTIIFINA R ESIW.99.99. DOC '\PPLIC'\TJOl"OFF1~1)S fESTL\UTEDCOSTSI 19~ CO:-';STIWCfJON PROJELlS ADD: ESn~IATED E.'1GI~'EERL'\'G (15%) ESTIMATED AD~n~lSlR\TION (.1.25%) ESn~H.TED FINANCING (3.25%) LESS: MlJl'o.lClPAL STATE AID TRUNK RESERVE R:;-"'1) CO~TR. GRAND TOTAL IL"-RD COSTS ADD: (SOI'T COSTS, IM..'LFDEO IN .-\DOVE) EST1~t\TED LEGAL OPl!\10N ES'1'I~IA'ln) B01\'D PRINTING; Pl:BUCAnO:\S ESTl~IATED REGISTR.\TION (1 TIME.. BOOK ENTRY) C.WrI'AL INTEREST (0 ~IOr-;rHS) ESTIH\TED FISCAL FEE E STI~t\TED BO:-'1) R...\ TIl"G FEE EST. DISCOlJNI' FACfOR (1.60% OF P.\R) ROl:]\UL'\'G E-\CTuR TOT.\L SOFI' COSTS OF ISSUANCE SUBTOTAL ROL'~1)ED FOR ISSL'.-\..."\CE 956.205.00 ] 16,500.00 32,350.00 29.160.00 0.00 (109,215.00) 3,500.00 0.00 2.225.00 0.00 0.00 5.500.00 16..JOO.00 1.535.00 29.160.00 ],025,000.00 1.025.000.00 S 1.025.000.00 CITY OF PRIOR LAKE. 1\U1'.'NE50T'\ GENERAL OBLIGATION IMPROVEME1'.T BO!\l)S OF ]999 PAR AMOUNT: $1,025,000 YEAR AMOL'l\'T ]999 2000 $75.000 2001 100,000 2002 ]00.000 2003 100,000 20O-t 100,000 2005 ]00.000 2006 ]00.000 2007 ]00,000 2008 ]25.000 2009 125.000 2010 0 2011 0 20]2 0 20]3 0 2014 0 2015 0 2016 0 2017 0 2018 0 2019 0 TOTAL~ $1.025.000 BONDS DATED: BONDS 1\1A TURE: INTEREST: 0171'I0N: PL'RCHASE PRICE: EST. A VER.\GE COl iPON R\ TE: EST. !\'ET EH'ECJ1\'E RATE: PAYING AGE!\T & REGISTR\R: BO/'\1) SALE DATE: BOl'.'D SALE PL\CE: EST. BO:'ID CI..OSI!'o:G DATE: FI\'AL A\'ALYSIS OCTOBER I. 1999 DECEMBER I. 2oooTIIROl.!G1I2009 n;:-';E I. 2000 AND SE~ U.-\..."\l\ 1 '.-\I..L.Y TlIERI:.-\I'TER 0:\ EAC1I JU:\E 1 Al\U DECBIBER I. AU. BO:-'1)S ~1.-\TL'RIN(i IN TIlE YE.-\RS 2006 '1'IIROIX,112009. ARE CALL\BLE AT TilE 01'110:\ OF TilE CITY ON J)ECE~lIJER I. 2005 OR A:-''Y PA Y ~ IE:-."I' D.\ TE T1 n:REAI'TER AT PAR. SI.008.6oo.oo 4.6602% 4.92112% CITY OF PRIOR LAKE (X~roBER 18. 1999 HREII.-\I..1.. OC('()BER 211. 1999 DATE OF A"'ALYSIS: DATED DATE OF BOSD ISSUE I FILE: PIlIOR LAKE U, 99F OcI~13-1999 OCI-1-1999 Nome of Issuer cln' OF P RIO R I.AKE, MINl'i ESOTA Type of Bond GEl'iERAI. OBLIGATION UIPRO\'BIENT BONDS OF 1999 PAR AMOUI'IT SI.02.S.000.00 (21) YEAR PRINCIPAL 1999 2000 2001 2002 2003 ZOO4 2005 ~006 200-: 2tx)g 200':1 2010 2011 2012 2013 2OJ", 2015 201b 201 ( 201M 2019 ANAL II'ITEREST RATES INTEREST TAX LEVY TOTAL STATUATORY DEBT COVERAGE SERVICE ,g 105.00% CAPITALIZED ASSESSMEI'ITS Il'oo'TEREST ASSESSME."IT II'ITEREST @ ASSESSMEI'IT o MONTHS PRINCIPAL 8.00% INCOME $000 $75,000 00 4 00'li 53958.33 128,95833 135,406 25 $.38.300 00 $38,300.00 $76,600.00 82,00000 100, (XX) 00 410% 43,250 00 14325000 15041250 38,300 00 27.576.00 65,87600 82,00000 100.000 00 420% 39,15000 139,150.00 1-16,10'750 38,30000 24,51200 62,812.00 82.00000 100,000 00 430% 34,95000 134,95000 141.69"50 38.30000 21,+1800 59.748.00 82.00000 100,000 00 445% 30,650 00 130,65000 137.18250 38.300 00 18.38400 56,684.00 82.000 00 100,00000 455% 26,20000 126,20000 132,510 00 38,300 00 15.32000 53.62000 82,00000 100,00000 465% 21,65000 121.650 00 lYi,73250 38,300 00 12,256.00 50.55600 82,00000 100 OlX100 4 "5% 17,000 00 117,000 00 122,850 00 38.300 00 9,192.00 47.49200 82,000 00 125,000 00 485% 12,250 00 137,250 00 144,11250 38,300~00 6,128.00 44.428.00 82.000 00 125.00000 4~ 95% 6,1l!" 50 131.18750 137,7-16.88 38.300 00 3,~00 41.3<>100 82.00000 000 0.00% 000 0.00 000 0.00 0,00 0.00 0.00 000 000% 000 000 000 0.00 000 0,00 0,00 000 000% 000 000 000 0,00 0,00 000 0.00 000 o 00'li 000 000 000 0,00 000 000 000 000 000% 0,00 000 000 000 0,00 0.00 000 000 0.00% 000 000 000 000 000 0,00 000 000 0, 00'li 000 000 000 0,00 0,00 000 0,00 000 000% 000 000 000 0.00 000 000 000 000 000% 0,00 000 000 000 0,00 000 0,00 0.00 000% 000 000 000 0.00 000 000 000 1.02500000 285,245 !B 1.310,2458.> 1.375,75813 000 38.>,00000 176.18000 559.1~100 5820,000.00 (~ ) (. ) (.) (.) AMOUl'oo"'T OF ADDITIONALASSESSME:o.'TS $38.>,000 00 PERCENTAGE OF ISSL'E ASSESSED 37.37% PREPARED BY: INTEREST RA TE 0'" ASSESS:o.1E!'oo'TS 8,00% r rrVJ: JURAN & MOODY FIRST INSTALUfEl'oo'T cOLLELf10N 1999 STI:.",\'EN J. MATtSON ".P. '~v . OF ANNUAL 1NST ALLME:o.'TS 10 L"J~~.; 6110291.3034 5T ART DATE OF ASSES5:o.IENTS IO'J."ill 806-950.4666 F1:\'AL ~"AL YSIS RESIDI~'\TlAL HO:o.IESTEAD ANNUAL TAX ~IARKI'f VALUE AN:\liAL TAX C\PACITY CAPACITY $85 000 5110,000 $125,000 $150.000 SURPLUS cU:o.lULA TIVE \' ALliE INCR RATE :\Fr TAX CAPAClTY iDH1Crr BALANCE 200% II\CREASE $935 513Y8 $1.7 50 $2,250 $000 $000 9.907,620 23.193.75 23.193"5 10, I 05, 7"2 O~I% ~' 5'-' 511 32 51418 S1821 (2536 50) :W.65725 IOJ(J7,8!l7 Ob'Q(;[ ".jjj II 18 1400 1800 (I ,195 50) 19,36175 10,514,045 0"8'1 7~9 1090 U 65 1'755 50.$0 19.41225 IO,-~-t.326 0...6'1 ~ II 1062 LHO 1710 1,50150 20.,913 "5 10,9.18.813 0"5'1 7.01 1049 UIJ 1688 3,11000 14,021"5 11.157,589 0"'3% 68.1 10 ~I 1~78 1643 4.82150 :!H,K.P 25 11,380,741 o :2(:~ 6 ...) 100" 1~60 1620 (i(~:! 00 J5.4IN 25 IJ.6(~_i.')() 0-1 C, h(H ,) '/i 1:!4i IS 98 (I7,6~ 50) I" 804"5 1184ll.52.1 Db':!'il h-tS <)b5 1208 1553 (I4J8288) 342187 12,On.HI OoH<;j 6J6 '.I 51 11.90 1530 0.00 3.421 87 12.318,880 OOOr:'i, 000 000 0.00 000 000 3.4~1 87 12.565,2Sll o (Xy" 000 000 000 000 000 3.421 87 I ~.816,56.J O(X)<;( 000 GW 000 GOO 000 3.421 8" 130"2,894 o 00'1 000 000 000 000 000 3.42187 LU34,J5~ 000'" 000 OW 000 0.00 000 3.42187 13.601039 OOO~ 000 000 000 000 000 342187 IJ.8"J060 OOO~( OOll GOO 000 000 000 j.-t2Ilr 14.150.521 000';. OlXl 000 000 000 000 3.42187 14.4.13,5.11 o OO"i 000 000 000 O()(J 000 3421 R7 l.l"7:!2,202 o eO', 000 000 000 000 $342187 A VG ASNt'AL l:o>cR $695 510 J~ 51J 01 SI6::! MO:o.TIILY ISCR. 5058 5Ul!" 51 Cti 51.19 F"ROM 1999.10-12 23:09 #296 P.0l/0l I , , f- L: ; : /- , ; I -------~--------,-----___~_ ~ I I . ~ I I I . , , I US TREASURV NIB T 6 Ie OB/29 Mid L Perla Chart T e 197-30+ ( Govt 6.28/2B) BGN GY a13:22 Mavin es ~ 1) News I~~~ EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF PRIOR LAKE, MI~~ESOTA HELD: October 18, 1999 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 Fire Hall in said Citv on Monday, the 18th day of October, 1999, at 1JKL o'clock ~.M., for the purpose, in part, of authorizing the issuance of, and awarding the sale of, $1,025,000 General Obligation Improvement Bonds of 1999 of the City. The following members were present: Made.r, Kedrowski, Pe.te,~en I Wuellner I SchencK and the following were absent: None. .Member Ked(ows~ introduced the following resolution and moved its adoption: Resolution Number 99-(10 RESOLUTION P~TIFYING ACCEPTANCE OF OFFER AND PROVIDING FOR ISSUANCE OF $1,025,000 GENERAL OBLIGATION IMPROVEMENT BONDS OF 1999, 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 $1,025,000 General Obligation Improvement Bonds of 1999 (the "Bonds~) of the Citv, nursuant to Minnesota Statutes, Chanters 429 and 475, to fi~~nc~ the construction 0: various impro~ements in the City (the "Improvements"); and 3. 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, on September 28, 1999, the Mayor and Manager 0: the City accepted on behalf of the City the offer of Juran & t-1oody (" Juran ") to purchase Bonds; and l0627~O.1 D. 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 required by Minnesota Statutes, Section 475.60, subdivision 2(2); and E. WHEREAS, it is in the best interests of the City that the Bonds be issued in book-entry form as hereinafter provided; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Prior Lake, Minnesota, as follows: 1. Ratification of Acceptance of Offer. All prior actions taken by the Mayor and Manager with respect to accepting the offer of Juran (the "Purchaser"), to purchase the Bonds of the City (or individually, a "Bond"), in accordance with the terms established therefor and at the rates of interest hereinafter set forth, and to pay therefor the sum of $1,008,600, plus interest accrued to settlement, is hereby ratified, affirmed and approved. 2. Bond Terms. (a) Title: Oriainal Issue Date: Denominations: Maturities: Term Bond Option. The Bonds shall be titled "General Obligation Improvement Bonds of 1999", shall be dated October I, 1999, 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 "Authorized Denominations"). The Bonds shall mature on December 1 in the years and amounts as follows: Year Amount Year Amount 2000 2001-2007 $ 75,000 100,000 2008-2009 $125,000 All dates are inclusive. As may be requested by the Purchaser, one or more term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bonds(s). (b) Book Entrv Only System. The Depository Trust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or its successors to its functions hereunder (the "Depository") will act as securities depository for the Bonds, and to this end: 1082740.1 2 (i) The Bonds shall be initially issued and, so long as they. remain in book entry form only (the "Book Entry Only Period"), shall at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraphs 5 and 10 Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by the Bond Registrar (as hereinafter defined) in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the IINomineell). (iii) With respect to the Bonds neither the City nor the Bond' Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participantll) or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the "Beneficial Owner"). Without limiting the immediately preceding sentence, neither the City, nor the Bond Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) the delivery to any Participant, any Owner or any other person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Registered Holder of any Bonds (the "Holder"). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certain Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Bond Registrar may treat as and deem the Depository to be che absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent or other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Bond Registrar, as paying agent hereunder, shall pay all principal of and 1082740.1 3 premium, if any, and interest on the Bonds only to the Holder or the Holders of the Bonds as shown on the bond register, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. (v) Upon delivery by the Depository to the Bond Registrar of written notice to the effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 10 hereof, references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the Bond Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations to the Depository required by the Depository as a condition to its acting as book-entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book-entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations") (vii) All transfers of beneficial ownership interests in each Bond issued in book-entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. (viii) In connection with any notice or other communication to be provided to the Holders pursuant to this Resolution by the City or Bond Registrar with respect to any consent or other action to be taken by Holders, the Depository shall consider the date of receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City or the Bond Registrar may establish a special record date for such consent or other action. The City or the Bond Registrar shall, to the extent possible, give the Depository notice of such special record date not less than 15 calendar days in advance of such special record date. (ix) Any successor Bond Registrar in its written acceptance of its duties under this Resolution and any paying agency/bond registrar agreement, shall agree to take 1082740.1 4 .' any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 5 hereof, make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (c) Discontinuance termination of follows: Termination of Book-Entrv Only System. of a particular Depository's services and the book-entry only system may be effected as (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is no longer able to carry out its functions as securities depository or the continuation of the system of book-entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paragraph, and if no substitute securities depository is willing to undertake the functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 10 hereof. To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10 hereof, the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (c) shall limit or restrict the provisions of paragraph 10 hereof. (d) Letter of Reoresentations. The provisions in the Letter of Representations are incorporated herein by reference and made a part of this resolution, and if and to the extent any such provisions are inconsistent with the other provisions of this resolution, the provisions in the Letter of ~epresentations shall control. 1082740.1 5 3. Purpose. 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 I, 2000, 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: Maturity Interest Maturity Interest Year Rate Year Rate 2000 4.00% 2005 4.55% 2001 4.10 2006 4.65 2002 4.20 2007 4.75 2003 4.30 2008 4.85 2004 4.45 2009 4.95 5. Redemotion. All Bonds maturing in the years 2006 to 2009, both inclusive, shall be subject to redemption and prepayment at the option of the City on December I, 2005, 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 snaIl 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 or such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discre- tion, 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 nu~bers so selected; provided, however, that only so much of the principal amount of each such 1082740.1 6 ." 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. 6. Bond Reqistrar. The Finance Director of the City 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, aJ.l 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: 1082740.1 7 UNITED STATES OF AMERICA STATE OF MINNESOTA SCOTT COUNTY CITY OF PRIOR LAKE R- $ GENERAL OBLIGATION IMPROVEMENT BOND OF 1999 4. % MATURITY DATE DECEMBER 1, 200 DATE OF ORIGINAL ISSUE OCTOBER 1, 1999 CUSIP 742616 INTEREST RATE REG I STERED 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, unless called for earlier redemption, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, and to pay interest thereon semiannually on June 1 and December 1 of each year (each, an "Interest Payment Date"), commencing June 1, 2000, at t~e 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 the Finance Director of the Issuer (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 Datell) 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 1082740.1 8 America. [So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of the book-entry only system pursuant to the Resolution, Bonds may only be registered in the name of the Depository or its Nominee.]. REFERENCE IS HEREBY ~~E 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. Include only until termination of the book-entry only system under paragraph 2 hereof. 1082740.1 9 Date of Registration: Registrable by: THE FINANCE DIRECTOR OF THE CITY OF PRIOR LAKE, MINNESOTA Payable at: OFFICE OF THE FINANCE DIRECTOR OF THE CITY OF PRIOR LAKE, MINNESOTA BOND REGISTRAR'S CERTIFICATE OF AUTHENTICATION CITY OF PRIOR LAKE, SCOTT COUNTY, MINNESOTA This Bond is one of the Bonds described in the Resolution mentioned within. /s/ Facsimile Mayor /s/ Facsimile Manager THE CITY OF PRIOR LAKE, MINNESOTA Bond Registrar By Authorized Signature 1082740.1 10 . . ON REVERSE OF BOND Redemption. All Bonds of this issue (the "Bonds") maturing in the years 2006 to 2009, both inclusive, are subject to redemption and prepayment at the option of the Issuer on December 1, 2005, 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 Regi~trar 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 Denomina- tions, 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 $1,025,000, all 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 pursuant to a resolution adopted by the City Council of the Issuer on October 18, 1999 (the I'Resolution"), for the purpose of providing money to finance the construction of various improve- 1082740.1 11 ments within the jurisdiction of the Issuer. This Bond is payable out of the General Obligation Improvement Bonds of 1999 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; Exchanqe; Resolution. The Bonds are issuable solely as fully registered bonds in Authorized Denominations (as defined in the Resolution) 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 ~f 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 IIbearerll 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 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. Oualified Tax-Exempt Obliaation. This Bond has been designated by the Issuer as a "qualified tax-exempt obligation" 1082740.1 12 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: UTMA - - 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 TEN COM TEN ENT JT TEN - (Cus t) under the (Minor) Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. 1082740.1 13 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 Institutionll as defined in 17 CFR 240.17 Ad-IS (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.) 1082740.1 14 [Use only for Bonds when they are Registered in Book Entry Only System] PREPAYMENT SCHEDULE This Bond has been prepaid in part on the date(s) and in the amount(s) as follows: DATE AMOUNT AUTHORIZED SIGNATURE OF HOLDER 1082740.1 15 8. Execution; Temoorarv Bonds. The Bonds shall be printed (or, at the request of the Purchaser, typewritten) and 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 (or, at the request of the Purchaser, photocopied) facsimile; and provided further that both of such signatures may be printed (or, at the request of the Purchaser, photocopied) 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 ab0ve, 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 October 1, 1999. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Reqistration; 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 1082740.1 16 (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (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. 1082740.1 17 11. Riqhts Upon Transfer or Exchanqe. 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. 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. Delivery: Application 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. IS. Fund and Accounts. There is hereby created a special fund to be designated the "General Obligation Improvement Bonds of 1999 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 II , respectively. (a) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less accrued interest received thereon, plus any special assess- ments levied with respect to the Improvements and collected prior to completion of the Improvements and payment of the costs thereof. From the Construction Account there shall be paid all 1082740.1 18 costs and expenses of making the Improvements listed in paragraph 16, including the 'cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65j and the moneys in said account shall be used for no other purpose except as otherwise provided by lawj 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 leviedj 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 St~tutes, Section 475.61, Subdivision 1. (b) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt Service Account: (i) 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 thereofj (ii) all accrued interest received upon delivery of the Bondsj (iii) any collections of all taxes herein or hereafter levied for the payment of the Bonds and interest thereonj (iv) 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 improvementj (v) all investment earnings on funds held in the Debt Service Accountj and (vi) 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 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 Construction Account or Debt Service Account (or any other City 1082740.1 19 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, pi~ce 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 the conditions in existence at the time the assessments are levied, it is hereby determined that the assessments shall be payable in equal, consecutive, annual installments, with general taxes for the years shown below and 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 the rate per annum set forth opposite the collection years specified below: 1082740.1 20 Improvement Desianation Amount 1&YY Years Collection Years Ra te 2000-2009 8.00% 1999 Street Improvements (Project 99-11, Project 99-12 and Project 99-13) $383,000 1999-2008 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 Year of Tax Levv Collection Amount 1999 2000 $ 82,000 2000 2001 82,000 2001 2002 82,000 2002 2003 82,000 2003 2004 82,000 2004 2005 82,000 2005 2006 82,000 2006 2007 82,000 2007 2008 82,000 2008 2009 82,000 The tax levies are such that if collected in full they, togethe~ wltn estimated collections of special assessments and other revenues herein pledged for the payment of the Bonds, will o~oduce at least five oercent (5%) in excess ~f 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 ~:innesota 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 g~anted by this ~esolution to the ~egistered 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 10e27H .1 21 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 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. Compliance With Reimbursement Bond Requlations. 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 II 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) 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) 1062740.1 22 "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 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 Bonds. Notwithstanding the foregoing, with respect to any Declaration 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 Re~mbursement 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 I'reimbursement allocationll 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. Continuina Disclosure. The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2-12 (the IIRule"), promulgated by the Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking") hereinafter described to: (a) Provide or cause to be provided to each nationally recognized municipal securities information repository ("NRMSIR") 1082740.1 23 and to the appropriate state information depository (IISIDII), if any, for the State of Minnesota, in each case as designated by the Commission in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. The City reserves the right to modify from time to time the terms of the Undertaking as provided therein. (b) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the Municipal Securities Rulemaking Board (IIMSRBII) and (ii) the SID, notice of the occurrence of certain material events with respect to the Bonds in accordance with the Undertaking. (c) Provide or cause to be provided, in a timely manner, to (i) each NRMSIR or to the MSRB and (ii) the SID, notice of a failure by the City to provide the annual financial information with respect to the City described in the Undertaking. (d) The City agrees that its covenants pursuant to the Rule set forth in this paragraph 20 and in the Undertaking is intended to be for the benefit of the Holders of the Bonds and shall be enforceable on behalf of such Holders; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the City's obligations under the covenants. The Mayor and Manager of the City, or any other officer of the City authorized to act in their place with "Officers" are hereby authorized and directed to execute on behalf of the City the Undertaking in substantially the form presented to the City Council subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the Purchaser of the Bonds, and (iii) acceptable to the Officers. 21. General Obligation Pledqe. 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. 22. 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 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. 1082740.1 24 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 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 meuning of Sections 103 and 141 through 150 of the Code. 25. 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. 26. Desiqnation of Oualified Tax-Exemot Obliqations. In order to qualify the Bonds as "qualified tax-exempt obligations" within the meaning of Section 265(b) (3) of the Code, 1082740.1 25 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 1999 will not exceed $10,000,000; and (e) not more than $10,000,000 of obligations issued by the City during this calendar year 1999 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. 27. 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. 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. 1082740.1 26 The motion for the adoption of the foregoing resolution was duly seconded by member P~t~rsen and, after a full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: Mader Kedl"'owski Pe.te.r~e.n , I I \N'uellner and Schenck and the following voted against the same: None. adopted. Whereupon said resolution was declared duly passed and 1082740.1 27 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 tpe 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, $1,025,000 General Obligation Improvement Bonds of 1999 of said City. WITNESS my hand this 18th day of October, 1999. Manager 1082740.1 28