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HomeMy WebLinkAbout[07] Bond SaleMEETING DATE: June 5, 2014 Council Agenda Item 07 AGENDA ITEM: Bond Sale - Monte Eastvold, Northland Securities, Inc. SUBMITTED BY: Finance BOARD /COMMISSION /COMMITTEE RECOMMENDATION: None PREVIOUS COUNCIL ACTION: Council awarded bids and adopted the assessment rolls for the 2014 Park Terrace improvement project. Council awarded bids for the water tower improvements and sewer Main Lift Station improvements. BACKGROUND INFORMATION: Monte Eastvold, Northland Securities, will be present to discuss the bond issue for the 2014 Park Terrace improvements and 2014 utility improvements. The bond issue has two parts, one for each project. The bond will be issued as one issue to save on financing costs. The funding sources for each project include debt levy, special assessments and utility revenues. Standards & Poors updated the City's bond rating. The City maintained an A+ rating stable rating. Even with the U.S., State and local economic conditions, the City of St. Joseph has maintained a strong financial position. The A+ rating provides the City with more bond buyers bidding lower interest rates. The most recent estimated amortization schedules are attached. The interest rates have decreased since the schedules were last run. Monte will bring in the revised schedules to the meeting. The resolution reflects Friday's estimates for closing costs. BUDGET /FISCAL IMPACT: $2,715,000 General Obligation Bonds ATTACHMENTS: RCA — Bond Sale Resolution 2014 -023 Authorize Bond Issue 2014 GO Street Improvement Bond Schedule 2014 GO Utility Revenue Bond Schedule Standards & Poors Rating Summary REQUESTED COUNCIL ACTION: Authorize execution of Resolution 2014 -023 providing for the issuance and sale of the $2,715,000 General Obligation Bonds, Series 2014, pledging for the security thereof special assessments and net revenues and levying a tax for the payment thereof. This page intentionally left blank EXTRACT OF MINUTES OF A MEETING CITY COUNCIL OF THE CITY OF ST. JOSEPH, MINNESOTA HELD: JUNE 5, 2014 Pursuant to due call, a regular or special meeting of the City Council of the City of St. Joseph, Stearns County, Minnesota, was duly held at the City Hall on June 5, 2014, at 7:00 P.M., for the purpose, in part, of authorizing the issuance and awarding the sale of $2,715,000 General Obligation Bonds, Series 2014A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION NO. 2014 -023 RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $2,715,000 GENERAL OBLIGATION BONDS, SERIES 2014A, PLEDGING FOR THE SECURITY THEREOF SPECIAL ASSESSMENTS AND NET REVENUES AND LEVYING A TAX FOR THE PAYMENT THEREOF A. WHEREAS, the City of St. Joseph, Minnesota (the "City "), owns and operates a municipal sanitary sewer utility system (the "Sewer System "), and a municipal water system (the "Water System" and together with the Sewer System, the "System "), as separate revenue producing public utilities and the net revenues of the Sewer System are pledged to the payment of the City's outstanding (i) $3,010,000 original principal amount of General Obligation Crossover Refunding Bonds, Series 2009A, dated March 1, 2009, $455,000 designated as the "Sewer Revenue Refunding Portion" (the "Outstanding 2009 Sewer Bonds ") and (ii) 2,280,000 original principal amount of General Obligation Bonds, Series 201 IA, dated November 1, 2011, $225,000 designated as the "System Portion" (the "Outstanding 2011 Sewer Bonds "), and (iii) $2,545,000 original principal amount of General Obligation Bonds, Series 2013A, dated September 1, 2013, $1,875,000 designated as the System Portion (the "Outstanding 2013 Sewer Bonds" and together with the Outstanding 2009 Sewer Bonds, the Outstanding 2011 Sewer Bonds, the "Outstanding Sewer Bonds "); and the net revenues of the Water System are pledged to the payment of the City's (iv) $4,595,000 General Obligation Water Revenue Bonds, Series 2005D, dated December 1, 2005 (the "2005 Water Revenue Bonds "), and (v) $3,575,000 General Obligation Water Revenue Bonds, Series 2006A, dated January 1, 2006 (the "2006 Water Revenue Bonds "), and (vi) $425,000 General Obligation Water Revenue Refunding Bonds, Series 2009C, dated December 1, 2009 (the "2009 Water Revenue Bonds "), and (vii) $4,860,000 original principal amount of General Obligation Water Revenue Crossover Refunding Bonds, Series 2012A, dated April 1, 2012 (the "2012 Water Revenue Bonds" and together with the 2005 Water Revenue Bonds, the 2006 Water Revenue Bonds and the 2009 Water Revenue Bonds, the "Outstanding Water Revenue Bonds "); and 6265105v1 B. WHEREAS, the City Council has heretofore determined and declared that it is necessary and expedient to issue $2,720,000 General Obligation Bonds, Series 2014A (the "Bonds" or individually a "Bond "), pursuant to Minnesota Statutes, Chapters 429 and 475 to finance the construction of various public improvements within the City (the "Improvements ") and Chapters 475 and 444 to finance improvements to the System (the "System Improvements "); and C. 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 D. WHEREAS, the City has retained Blue Rose Capital Advisors, Inc., in Minneapolis, Minnesota, as its independent financial advisor for the sale of the Bonds and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); 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 St. Joseph, Minnesota, as follows: 1. Acceptance of Proposal. The offer of Northland Securities, Inc. (the "Purchaser "), to purchase the Bonds in accordance with the terms and at the rates of interest hereinafter set forth, and to pay therefor the sum of $ plus interest accrued to settlement, is hereby accepted. 2. Bond Terms. (a) Original Issue Date; Denominations; Maturities; Term Bond Option. The Bonds shall be dated June 15, 2014, as the date of original issue and shall be issued forthwith on or after such date in fully registered form, 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 ") and shall mature on December 1 in the years and amounts as follows: Year Amount Year Amount 2015 2024 2016 2025 2017 2026 2018 2027 2019 2028 2020 2029 2021 2030 2022 2031 2023 2032 2 6265105v1 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 Bond(s). (b) Allocation. The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to finance the Improvements (the "Improvement Portion "). The aggregate principal amount of $ maturing in each of the years and amounts hereinafter set forth are issued to finance the System Improvements (the "System Portion ") Improvement Portion Year Amount 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 System Portion Amount Total Amount If Bonds are prepaid, the prepayments shall be allocated to the portions of debt service (and hence allocated to the payment of Bonds treated as relating to a particular portion of debt service) as provided in this paragraph. If the source of prepayment moneys is the general fund of the City, or other generally available source, the prepayment may be allocated to any portions of debt service in such amounts as the City shall determine. If the source of the prepayment is special assessments pledged to the Improvements, the prepayment shall be allocated to the Improvement Portion of debt service. If the source of a prepayment is excess net revenues of the System pledged to the System Improvements, the prepayment shall be allocated to the System Portion of debt service. (c) Book Entry 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: 6265105v1 (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 "Nominee "). (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 "Participant ") 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 the 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 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. 4 6265105v1 (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 fifteen calendar days in advance of such special record date to the extent possible. (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 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, make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (d) Termination of Book -Entry Only System. Discontinuance of a particular Depository's services and termination of the book -entry only system may be effected as follows: (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. 6265105v1 (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. To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10, the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (d) shall limit or restrict the provisions of paragraph 10. (e) Letter of Representations. The provisions in the Letter of Representations are incorporated herein by reference and made a part of the 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 Representations shall control. 3. Purposes. The Improvement Portion of the Bonds shall provide funds to finance the Improvements (the "Improvement Project "); the System Portion of the Bonds shall provide funds to finance the System Improvements (the "System Improvements Project" and, together with the Improvement Project, the "Project "). The total cost of the Project, 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. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project 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 December 1, 2014, 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 Year Interest Rate Maturity Year Interest Rate 2015 2024 2016 2025 2017 2026 2018 2027 2019 2028 2020 2029 2021 2030 2022 2031 2023 2032 6 6265105v1 5. Redemption. All Bonds maturing on December 1, 2022 and thereafter, shall be subject to redemption and prepayment at the option of the City on December 1, 2021, and on any 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, the maturities and the principal amounts within each maturity to be redeemed shall be determined by the City; 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 thirty days prior to the date fixed for redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar prior to giving notice of redemption shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers so assigned to such Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of each such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the City or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the City and Bond Registrar duly executed by the Holder thereof or the Holder's attorney duly authorized in writing) and the City shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of the Bond, without service charge, a new Bond or Bonds having the same stated maturity and interest rate and of any Authorized Denomination or Denominations, as requested by the Holder, in aggregate principal amount equal to and in exchange for the unredeemed portion of the principal of the Bond so surrendered. 6. Bond Re isg tray. Northland Trust Services, Inc., in Minneapolis, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar "), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor - paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12. 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: 7 6265105v1 ra UNITED STATES OF AMERICA STATE OF MINNESOTA STEARNS COUNTY CITY OF ST. JOSEPH GENERAL OBLIGATION BOND, SERIES 2014A Interest Rate Maturity Date Date of Original Issue CUSIP % December 1, June 15, 2014 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: The City of St. Joseph, Stearns 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 December 1, 2014, 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 Northland Trust Services, Inc., in Minneapolis, Minnesota (the 'Bond Registrar "), acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder ") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date "). Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder ") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the fifteenth day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date "). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date ") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less 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. 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 8 6265105v1 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. Optional Redemption. All Bonds of this issue (the "Bonds ") maturing on December 1, 2022, and thereafter, are subject to redemption and prepayment at the option of the Issuer on December 1, 2021, and on any 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, the maturities and the principal amounts within each maturity to be redeemed shall be determined by the Issuer; 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 days prior to the date fixed for redemption. Selection of Bonds for Redemption; Partial Redemption. To effect a partial redemption of Bonds having a common maturity date, the Bond Registrar shall assign to each Bond having a common maturity date a distinctive number for each $5,000 of the principal amount of such Bond. The Bond Registrar shall then select by lot, using such method of selection as it shall deem proper in its discretion, from the numbers assigned to the Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of such Bonds to be redeemed. The Bonds to be redeemed shall be the Bonds to which were assigned numbers so selected; provided, however, that only so much of the principal amount of such Bond of a denomination of more than $5,000 shall be redeemed as shall equal $5,000 for each number assigned to it and so selected. If a Bond is to be redeemed only in part, it shall be surrendered to the Bond Registrar (with, if the Issuer or Bond Registrar so requires, a written instrument of transfer in form satisfactory to the Issuer and Bond Registrar duly executed by the Holder thereof or the Holder's attorney duly authorized in writing) and the Issuer shall execute (if necessary) and the Bond Registrar shall authenticate and deliver to the Holder of the Bond, without service charge, a new Bond or Bonds having the same stated maturity and interest rate and of any Authorized Denomination or Denominations, as requested by the 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 Obligation. This Bond is one of an issue in the total principal amount of $2,720,000, all of like date of original issue and tenor, except as to number, maturity, interest rate, denomination and redemption privilege, 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 on June 5, 2014 (the "Resolution "), for the purpose of providing money to finance various municipal improvement projects within the jurisdiction of the Issuer. This Bond is payable out of the General Obligation Bonds, Series 2014A 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. 0 6265105v1 Denominations; Exchange; Resolution. The Bonds are issuable solely in fully registered form 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 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 office of the Bond Registrar. Transfer. This Bond is transferable by the Holder in person or the Holder's attorney duly authorized in writing at the office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees 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 herein 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 - Exempt Obli ag tion. 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. 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; that the Issuer has covenanted and agreed with the Holders of the Bonds that it will impose and collect charges for the service, use and availability of its sanitary sewer system and municipal water system (together, the "System ") at the times and in amounts necessary to produce net revenues, together with other sums pledged to the payment of the System Portion of the Bonds, as defined in the Resolution, adequate to pay all principal and interest when due on the System Portion of the Bonds; and that the Issuer will levy a direct, annual, irrepealable ad valorem tax upon all of the taxable property of the Issuer, without limitation as to rate or amount, for the years and in amounts sufficient to pay the principal and interest on System Portion of the Bonds as they 10 6265105v1 respectively become due, if the net revenues from the System, and any other sums irrevocably appropriated to the Debt Service Account are insufficient therefor; 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 St. Joseph, Stearns 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 Administrator, the corporate seal of the Issuer having been intentionally omitted as permitted by law. Date of Registration: BOND REGISTRAR'S CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds described in the Resolution mentioned within. NORTHLAND TRUST SERVICES, INC. Minneapolis, Minnesota, Bond Registrar in Authorized Signature Registrable by: NORTHLAND TRUST SERVICES, INC. Payable at: NORTHLAND TRUST SERVICES, INC. CITY OF ST. JOSEPH, STEARNS COUNTY, MINNESOTA /s/ Facsimile Mayor /s/ Facsimile Administrator 11 6265105v1 ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. 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.) 12 6265105v1 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 13 6265105v1 8. Execution. The Bonds shall be in typewritten form, shall be executed on behalf of the City by the signatures of its Mayor and Administrator and be sealed with the seal of the City; provided, as permitted by law, both signatures may be photocopied facsimiles and the corporate seal has been omitted. In the event of disability or resignation or other absence of either officer, the Bonds may be signed by the manual or facsimile signature of the officer who may act on behalf of the absent or disabled officer. In case either 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, the signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. 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 the Bond, substantially in the form hereinabove set forth, shall have been duly executed by the Bond Registrar. 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 of June 15, 2014. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered hereunder. 10. Registration; Transfer; Exchange. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert 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. 14 6265105v1 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 Administrator is hereby authorized to negotiate and execute the terms of said agreement. 11. Rights Upon Transfer or Exchange. 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 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 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 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) 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 Administrator to the Purchaser upon receipt of the purchase price, and the Purchaser shall not be obliged to see to the proper application thereof. 15. Fund and Accounts. There is hereby established a special fund to be designated "General Obligation Bonds, Series 2014A 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 15 6265105v1 manner herein specified until all of the Bonds and the interest thereon have been fully paid. The Operation and Maintenance Accounts heretofore established by the City shall continue to be maintained in the manner heretofore provided by the City. All moneys for the System remaining after paying or providing for the items set forth in the resolution establishing the Operation and Maintenance Accounts shall constitute or are referred to as "net revenues" until the System Portion of the Bonds and the Outstanding Bonds have been paid. There shall be maintained in the Fund the following separate accounts to which shall be credited and debited all income and disbursements of the System as hereinafter set forth. The Finance Director and all officials and employees concerned therewith shall establish and maintain financial records of the receipts and disbursements of the System in accordance with this resolution. In such records there shall be established accounts or accounts shall continue to be maintained as the case may be, of the Fund for the purposes and in the amounts as follows: (a) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less any accrued interest, plus any special assessments 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 costs and expenses of making the Improvements and the System Improvements, including the cost of any construction or other contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65. Moneys in the Construction Account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Bonds may also be used to the extent necessary to pay interest on the Bonds due prior to the anticipated date of commencement of the collection of taxes, special assessments or net revenues herein levied or covenanted to be levied; and provided further that if upon completion of the Improvements there shall remain any unexpended balance in the Construction Account, the balance (other than any special assessments) shall be transferred to the Debt Service Account or may be transferred by the Council to the fund of any other improvement instituted pursuant to Minnesota Statutes, Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied towards payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the City to no longer be in compliance with Minnesota Statutes, Section 475.61, Subdivision 1. (b) Debt Service Account. There shall be maintained separate subaccounts in the Debt Service Account to be designated the "Improvement Project Debt Service Subaccount ", and the "System Improvements Project Debt Service Subaccount ". There are hereby irrevocably appropriated and pledged to, and there shall be credited to the separate subaccounts of the Debt Service Account: (i) Improvement Project Debt Service Subaccount. To the Improvement Project Debt Service Subaccount there shall be credited: (A) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Improvement Portion of the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof, (B) a pro rata share of any accrued interest received upon delivery of the Bonds; (C) available funds of the City in the amount of $ sufficient to pay 16 6265105v1 interest due on the Improvement Portion of the Bonds on or before December 1, 2014); (D) any collections of all taxes herein or hereinafter levied for the payment of the Improvement Portion of the Bonds and interest thereon; (E) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof, (F) all investment earnings on funds held in the Improvement Project Debt Service Subaccount; and (G) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Improvement Project Debt Service Subaccount. The Improvement Project Debt Service Subaccount shall be used solely to pay the principal and interest and any premium for redemption of the Improvement Portion of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said subaccount as provided by law. (ii) System Improvements Project Debt Service Subaccount. To the System Improvements Project Debt Service Subaccount there shall be credited: (A) the net revenues of the System not otherwise pledged and applied to the payment of other obligations of the City, in an amount, together with other funds which may herein or hereafter from time to time be irrevocably appropriated to the System Improvements Project Debt Service Subaccount, sufficient to meet the requirements of Minnesota Statutes, Section 475.61 for the payment of the principal and interest of the System Portion of the Bonds; (B) a pro rata share of any accrued interest received upon delivery of the Bonds; (C) any collections of all taxes which may hereafter be levied in the event that the net revenues of the System and other funds herein pledged to the payment of the principal and interest on the System Portion of the Bonds are insufficient therefore; (D) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof, (E) all investment earnings on funds held in the System Improvements Project Debt Service Subaccount; and (F) any and all other moneys which are properly available and are appropriated by the governing body of the City to the System Improvements Project Debt Service Subaccount. The System Improvements Project Debt Service Subaccount shall be used solely to pay the principal and interest and any premium for redemption of the System Portion of the Bonds and any other General Obligation Bonds of the City hereafter issued by the City and made payable from said subaccount as provided by law. 16. Covenants Relating to the Improvement Portion of the Bonds. (a) Special Assessments. It is hereby determined that no less than twenty percent of the cost to the City of each Improvement financed hereunder within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be levied against every assessable lot, piece and parcel of land benefited by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one 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 special 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 Council or any of the City officers or employees, either in 17 6265105v1 the making of the special 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 special assessments a valid and binding lien upon such property. . 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 rates per annum shown opposite their collection years specified below: Improvement Designation Park Terrace Improvements Levy Collection Years Years 2015 -2029 2016 -2030 Amount Rate 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. (b) Tax Levy; Coverage Test. To provide moneys for payment of the principal and interest on the Improvement Portion of 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: Levy Years Collection Years Amount 2014 -2029 2015 -2030 See attached schedule 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 Improvement Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Improvement Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. 17. Covenants Relating to the System Portion of the Bonds. (a) Sufficiency of Net Revenues; Coverage Test. It is hereby found, determined and declared that the net revenues of the System are sufficient in amount to pay when due the principal of and interest on the System Portion of the Bonds and a sum at least five percent in excess thereof; and the net revenues of the Sewer System are sufficient in amount to pay when due the principal of and interest on the Outstanding Sewer Bonds and a sum at least five percent in excess thereof; and the net revenues of the Water System are sufficient in amount to pay when due the principal of and interest on the Outstanding Water bonds and a sum at least five percent in excess thereof; and the net revenues of the System are hereby pledged for the payment of the 18 6265105v1 System Portion of the Bonds on a parity lien with the Outstanding Sewer Bonds and the Outstanding Water Bonds and shall be applied for that purpose, but solely to the extent required to meet the principal and interest requirements of the System Portion of the Bonds as the same become due. As used herein the term net revenues means the gross revenues derived by the City from the operation of the System, including all charges for service, use, availability, and connection to the System, and all monies received from the sale of any facilities or equipment of the System or any by- products thereof, less all normal, reasonable, or current costs of owning, operating, and maintaining the System. Nothing contained herein shall be deemed to preclude the City from making further pledges and appropriations of the net revenues of the System for the payment of other or additional obligations of the City, provided that it has first been determined by the City Council that the estimated net revenues of the System will be sufficient in addition to all other sources, for the payment of the System Portion of the Bonds and such additional obligations and any such pledge and appropriation of the net revenues may be made superior or subordinate to, or on a parity with the pledge and appropriation herein. (b) Excess Net Revenues. Net revenues in excess of those required for the foregoing may be used for any proper purpose. (c) Covenant to Maintain Rates and Charges. In accordance with Minnesota Statutes, Section 444.075, the City hereby covenants and agrees with the Holders of the Bonds that it will impose and collect charges for the service, use, availability and connection to the System at the times and in the amounts required to produce net revenues adequate to pay all principal and interest when due on the System Portion of the Bonds and the Outstanding Sewer Bonds and the Outstanding Water Bonds. Minnesota Statutes, Section 444.075, Subdivision 2, provides as follows: "Real estate tax revenues should be used only, and then on a temporary basis, to pay general or special obligations when the other revenues are insufficient to meet the obligations." 18. Continuing 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 "Rule "), 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 the Municipal Securities Rulemaking Board (the "MSRB ") by filing at www.emma.msrb.org 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 to the MSRB notice of the occurrence of certain events with respect to the Bonds in not more than ten (10) business days after the occurrence of the event, in accordance with the Undertaking. (c) Provide or cause to be provided to the MSRB notice of a failure by the City to provide the annual financial information with respect to the City described in the Undertaking, in not more than ten (10) business days following such occurrence. 19 6265105v1 (d) The City agrees that its covenants pursuant to the Rule set forth in this paragraph 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 Administrator of the City, or any other officer of the City authorized to act in their place (the "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. 19. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may 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. 20. Compliance With Reimbursement Bond Regulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150 -2 (the "Reimbursement Regulations ") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure "). The City hereby certifies and /or covenants as follows: (a) Not later than sixty 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 20 6265105v1 Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project "); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed twenty percent 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 five percent of the proceeds of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150- 2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph 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. 21. General Obligation Pledge. 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 net revenues of the System appropriated and pledged to the payment of principal and interest on the System Portion of the Bonds, together with other funds irrevocably appropriated to the System Improvements Project Debt Service Subaccount herein established, shall at any time be insufficient to pay such principal and interest when due, the City covenants and agrees to levy, without limitation as to rate or amount an ad valorem tax upon all taxable property in the City sufficient to pay such principal and interest as it becomes due. 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 Registration. A certified copy of this resolution is hereby directed to be filed in the office of the County Auditor of Stearns County, together with such other information as the County Auditor shall require, and to obtain the County Auditor's Certificate 21 6265105v1 that the Bonds have been entered in the Bond Register and the tax levies required by law have 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. Negative Covenant as to Use of Bond Proceeds and Project. 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 "private activity bonds" within the meaning 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 (i) requirements relating to temporary periods for investments, (ii) limitations on amounts invested at a yield greater than the yield on the Bonds, and (iii) 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 small issuer 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 (i) the Bonds are issued by a governmental unit with general taxing powers; (ii) no Bond is a private activity bond; (iii) ninety five percent 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 (iv) the aggregate face amount of all tax exempt bonds (other than private activity bonds) issued by the City (and all entities subordinate to, or 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. Designation of Qualified Tax - Exempt Obligations. 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; 22 6265105v1 (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 2014 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2014 have been designated for purposes of Section 265(b)(3) of the Code; and (f) the aggregate face amount of the Bonds does not exceed $10,000,000. 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. Payment of Issuance Expenses. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to the Bond Registrar on the closing date for further distribution as directed by the Purchaser. 29. Headings. 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 of the foregoing resolution was duly seconded by member and, after a full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. 23 6265105v1 STATE OF MINNESOTA COUNTY OF STEARNS CITY OF ST. JOSEPH I, the undersigned, being the duly qualified and acting Administrator of the City of St. Joseph, 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, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the issuance and awarding the sale of $2,715,000 General Obligation Bonds, Series 2014A. WITNESS my hand on June 5, 2014. Administrator 24 6265105v1 Park Terrace 2014 CITY OF ST. JOSEPH, MINNESOTA GENERAL OBLIGATION STREET IMPROVEMENT BONDS OF 2014 Conti Pavman s; Revenue SQUrcesI 1 Cash Flovu: Year (12 -1) Principal Est. Interest Rate Interest Total Debt Payment Statutory 5.00% Coverage Sewer Revenues CIP Reserves Special Assessment Income Tax Levy Annual Surplus/ Deficit Cumulative Balance 2014 0 0.000% 27,129 27,129 27,129 0 70,000 0 0 42,871 42,871 2015 0 0.000% 54,258 54,258 54,258 0 0 2,124 13,000 - 39,133 3,738 2016 115,000 1.200% 54,258 169,258 177,720 0 0 56,267 120,000 -1,453 2,285 2017 115,000 1.350% 52,878 167,878 176,271 0 0 54,573 120,000 -1,699 586 2018 120,000 1.650% 51,325 171,325 179,891 0 0 52,882 128,000 991 1,577 2019 120,000 1.900% 49,345 169,345 177,812 0 0 51,189 130,000 3,377 4,954 2020 125,000 2.100% 47,065 172,065 180,668 0 0 49,495 132,000 827 5,781 2021 130,000 2.300% 44,440 174,440 183,162 0 0 47,802 134,000 -1,360 4,420 2022 130,000 2.450% 41,450 171,450 180,023 0 0 46,108 136,000 2,086 6,506 2023 135,000 2.650% 38,265 173,265 181,928 0 0 44,415 138,000 486 6,992 2024 140,000 2.800% 34,688 174,688 183,422 0 0 42,721 140,000 -701 6,291 2025 140,000 2.900% 30,768 170,768 179,306 0 0 41,027 142,000 3,721 10,013 2026 145,000 3.000% 26,708 171,708 180,293 0 0 39,333 143,000 2,040 12,053 2027 150,000 3.250% 22,358 172,358 180,975 0 0 37,639 144,000 664 12,717 2028 155,000 3.450% 17,483 172,483 181,107 0 0 35,945 144,000 -1,162 11,555 2029 160,000 3.600% 12,135 172,135 180,742 0 0 34,250 144,000 -2,492 9,063 2030 170,000 3.750% 6,375 176,375 185,194 0 0 32,556 144,000 -8,638 425 2,050,000 610,924 2,660,924 2,789,901 0 70,000 668,326 2,052,0001 425 AO Oil oioo of Funds" Interest Rate on Assessments: *0140 Terr a Pro14a 6 tA) First Installment Collection: Est. 2014 Park Terrace Project (A) 2,059,343 Est. Construction Costs 1,521,703 Less: CIP Reserve Contribution - 70,000 Est. Contingency Costs 76,100 Total Hard Costs 1,989,343 Est. Soil Boring Costs 6,550 Add. Issuance Expenses Est. Engineering Plans /Specs 285,100 Est. Underwriter's Discount @1.96% 40,180 2010 Engineering Feasibility Report 26,890 Est. Capitalized Interest (0 Months) 0 Est. Legal /Administrative 45,000 Est. Financial Advisory Fee 0 Est. Sewer Reconnection Subsidy 98,000 Est. Misc. 0 Est. Bond Counsel Fee 7,000 Est. Total Project Costs 2,059,343 Est. Rating Fee 10,000 Est. County Auditor /O.S. Printing 250 Est. Registrar /Paying Agent Fee 7,125 Total 2,053,898 Less: Investment Income -1,232 Rounded For Issuance 2,050,000 �3ond InfQrmsZiori� Bonds Dated: Bonds Mature: Interest Payments: Call Option: Registrar /Pay Agent: Purchase Price: Est. Average Coupon: Est. Net Effective Rate: Bond Sale Date: Est. Bond Closing Date: Bond Counsel: 6/1/2014 12/1/16 Through 12/1/30 6/1/11 & Each 1211 & 6/1 Thereafter Callable 12/1/2021 @ Par Northland Trust Services $2,009,820 2.9779% 3.1738% May 28, 2014. June , 2014. Briggs & Morgan Aasessmont Income: Est. Amount of Assessments: $461,970 Percentage of Issue Assessed: 22.54% Interest Rate on Assessments: 5.50% First Installment Collection: 2016 Number of Annual Installments: 15 Start Date of Assessments: 11/30/2015 Monte Eastvold, V.P., Northland Securities, Inc. Dated: 4/8/2014 Park Terrace 2014 CITY OF ST. JOSEPH, MINNESOTA ASSESSMENT INCOME Pik ieXXace� .� Assessmegts Assessriionts 2,052,0001 Average Annual Incr: $30.34 $45.51 $60.68 Average Monthly Incr: $2.53 $3.79 $5.06 Monte Eastvold, V.P., Northland Securities, Inc. Dated: 4/8/2014 461,970.00 Estimated 0 Estimated Annual Tax Assessment Interest Assessment Assessment Interest Assessment Year Principal 5.50% Income Principal 0.00% Income 2014 0 0 0 0 Increase 0 0 2015 0.00 2,117 2,117 0.00 0 0 2016 30,798.00 25,408 56,206 0.00 0.33% 0 0 2017 30,798.00 23,714 54,512 0.00 3.05% 0 0 2018 30,798.00 22,021 52,819 0.00 3.02% 0 0 2019 30,798.00 20,327 51,125 0.00 3.19% 0 0 2020 30,798.00 18,633 49,431 0.00 3.20% 0 0 2021 30,798.00 16,939 47,737 0.00 3.22% 0 0 2022 30,798.00 15,245 46,043 0.00 3.24% 0 0 2023 30,798.00 13,551 44,349 0.00 3.25% 0 0 2024 30,798.00 11,857 42,655 0.00 3.27% 0 0 2025 30,798.00 10,163 40,961 0.00 3.28% 0 0 2026 30,798.00 8,469 39,267 0.00 3.30% 0 0 2027 30,798.00 6,776 37,574 0.00 3.29% 0 0 2028 30,798.00 5,082 35,880 0.00 3.28% 0 0 2029 30,798.00 3,388 34,186 0.00 3.24% 0 0 2030 1 30,798.00 1,694 32,4921 0.00 3.21% 0 0 2,052,0001 Average Annual Incr: $30.34 $45.51 $60.68 Average Monthly Incr: $2.53 $3.79 $5.06 Monte Eastvold, V.P., Northland Securities, Inc. Dated: 4/8/2014 461,970.00 205,384 667,3541 0.00 0 Tax I* aC1 ..... . ...:.:.:.:.. t:Arira� sfis; 0 Annual Tax Residential Market Value Est. Tax Capacity Capacity $100,000 $150,000 $200,000 Tax Value Incr. Rate Net Tax Capacity Year Levy 1.00% Increase $1,000 $1,500 $2,000 2014 0 3,861,182 2015 13,000 3,899,794 0.33% 3.33 5.00 6.67 2016 120,000 3,938,792 3.05% 30.47 45.70 60.93 2017 120,000 3,978,180 3.02% 30.16 45.25 60.33 2018 128,000 4,017,961 3.19% 31.86 47.79 63.71 2019 130,000 4,058,141 3.20% 32.03 48.05 64.07 2020 132,000 4,098,722 3.22% 32.21 48.31 64.41 2021 134,000 4,139,710 3.24% 32.37 48.55 64.74 2022 136,000 4,181,107 3.25% 32.53 48.79 65.05 2023 138,000 4,222,918 3.27% 32.68 49.02 65.36 2024 140,000 4,265,147 3.28% 32.82 49.24 65.65 2025 142,000 4,307,799 3.30% 32.96 49.45 65.93 2026 143,000 4,350,877 3.29% 32.87 49.30 65.73 2027 144,000 4,394,385 3.28% 32.77 49.15 65.54 2028 144,000 4,438,329 3.24% 32.44 48.67 64.89 2029 144,000 4,482,712 3.21% 32.12 48.19 64.25 2030 144,000 4,527,540 3.18% 31.81 47.71 63.61 2,052,0001 Average Annual Incr: $30.34 $45.51 $60.68 Average Monthly Incr: $2.53 $3.79 $5.06 Monte Eastvold, V.P., Northland Securities, Inc. Dated: 4/8/2014 Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 Utility 18 CITY OF ST. JOSEPH, MINNESOTA GENERAL OBLIGATION UTILITY REVENUE BONDS OF 2014 avenue Sources: WA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sewer Water Revenues Revenues 0 Bond Payments.- 7,500 49,000 7,500 48,000 Estimated 47,000 Total Statutory Funds- (12-1) Interest 46,000 Debt 5.00% On 'rinci a/ Rate Interest Payment Coverage Hand 0 0.00% 9,060 9,060 9,060 9,060 35,000 1.00% 18,120 53,120 55,776 6,000 35,000 1.20% 17,770 52,770 55,409 0 35,000 1.35% 17,350 52,350 54,968 35,000 1.65% 16,878 51,878 54,471 35,000 1.90% 16,300 51,300 53,865 35,000 2.10% 15,635 50,635 53,167 35,000 2.30% 14,900 49,900 52,395 35,000 2.45% 14,095 49,095 51,550 35,000 2.65% 13,238 48,238 50,649 35,000 2.80% 12,310 47,310 49,676 35,000 2.90% 11,330 46,330 48,647 35,000 3.00% 10,315 45,315 47,581 40,000 3.25% 9,265 49,265 51,728 40,000 3.45% 7,965 47,965 50,363 40,000 3.60% 6,585 46,585 48,914 40,000 3.75% 5,145 45,145 47,402 45,000 4.00% 3,645 48,645 51,077 45,000 4.10% 1,845 46,845 49,187 0 0.00% 0 0 0 0 0.00% 0 0 0 avenue Sources: WA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sewer Water Revenues Revenues 0 0 7,500 49,000 7,500 48,000 7,500 47,000 7,500 47,000 7,500 46,500 7,500 46,000 7,000 45,000 6,500 45,000 6,000 44,500 6,000 44,000 5,500 44,000 5,500 44,000 5,500 44,000 5,500 44,000 5,500 44,000 5,500 43,500 6,000 43,000 6,000 43,000 0 0 0 0 Cash Flow: Annual Surplus/ Cumulative Deficit Balance 0 0 724 724 92 816 -468 348 29 377 135 512 333 845 -395 450 -50 400 -149 251 325 575 854 1,429 1,919 3,348 -2,228 1,120 -863 257 586 842 1,598 2,440 -2,077 363 -187 176 0 0 0 0 670,000 221,750 891,750 935,8851 9,060 0 115,500 811,5001 176 Appiieatfort of Ourds: for lrifarmation Water Tower Refurbishment Costs Sewer Main Lift Station Costs Total of Hard Costs: Add. Issuance Expenses Est. Bond Counsel Est. Misc. Est. Registration (One -Time Fee) Est. Capitalized Interest (0 Months) Est. Fairness Opinion Est. Bond Rating Fee Est. Underwriter Discount (1.96 %) Est. County Auditor /O.S. Printing Total Rounded For Issuance 566,000 83,753 649,753 2,000 50 2,150 0 550 2,500 13,132 300 670,435 670,000 Bonds Dated: 6/1/2014 Bonds Mature: 12/1/15 Through 2034 Interest Payments: 12/1/14 & Semiannually Each 6/1 & 12/1 Thereafti Call Option: Callable 12/1/2021 @ Par Plus Accrued Interest. Registrar /Pay Agent: Northland Trust Minimum Bid: $656,868 Est. Average Coupon: 3.19% Est. Net Effective Rate: 3.37% Bond Sale Date: June 5, 2014. Bond Closing Date June , 2014. Bond Counsel: Briggs & Morgan, P.A. Monte Eastvold, V.P,, Northland Securities, Inc. Dated: 5/5/2014 This page intentionally left blank RATINGS SERVICES TA �;;. � 0171111 1 ; May 30, 2014 City of St. Joseph 25 College Avenue North PO Box 668 St. Joseph, MN 56374 Attention: Ms. Judy Weyrens, Administrator 130 East Randolph Street Suite 2900 Chicago, IL 60601 tel 312- 233 -7000 reference no.: 1347419 Re: US$2,720,000 City of St. Joseph, Minnesota, General Obligation Bonds, Series 2014A, dated: June 15, 2014, due: December 01, 2032 Dear Ms. Weyrens: Pursuant to your request for a Standard & Poor's Ratings Services ( "Ratings Services ") rating on the above - referenced obligations, Ratings Services has assigned a rating of "A + ". Standard & Poor's views the outlook for this rating as stable. A copy of the rationale supporting the rating is enclosed. This letter constitutes Ratings Services' permission for you to disseminate the above - assigned ratings to interested parties in accordance with applicable laws and regulations. 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If SEC rule 17g -5 is applicable, you may post such information on the appropriate website. For any information not available in electronic format or posted on the applicable website, Please send hard copies to: Standard & Poor's Ratings Services Public Finance Department 55 Water Street New York, NY 10041 -0003 The rating is subject to the Terms and Conditions, if any, attached to the Engagement Letter applicable to the rating. In the absence of such Engagement Letter and Terms and Conditions, the Page 12 rating is subject to the attached Terms and Conditions. The applicable Terms and Conditions are incorporated herein by reference. Ratings Services is pleased to have the opportunity to provide its rating opinion. For more information please visit our website at www.standardandl)oors.com. If you have any questions, please contact us. Thank you for choosing Ratings Services. Sincerely yours, Standard & Poor's Ratings Services gc enclosures cc: Ms. Carol Swanson Mr. David Wheeler Mr. Monte Eastvold