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HomeMy WebLinkAbout[07a] Bond Sale Council Agenda Item 7a MEETING DATE: June 6, 2016 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 capital improvement plan for the government center. BACKGROUND INFORMATION: Monte Eastvold,Northland Securities, will be present to discuss the bond issue for the 2016 GO capital improvement plan bond. The funding sources for the project include debt levy and use of reserved balances from the 2011 GO CIP bonds. Standards &Poors updated the City's bond rating. S&P reaffirmed the City's bond rating as AA- with a stable outlook. The rating is a testament of the financial decisions the Council has made in recent years committing to strong financial health. The AA-rating provides the City with more bond buyers bidding lower interest rates. The bond rating summary from S&P is attached. The most recent estimated amortization schedules are attached. Monte will provide updated schedules at the meeting. The interest rates remain favorable—near record lows. The resolutions reflect estimates for closing costs. Monte will also bring the updated resolutions to the meeting for the Council to adopt and sign. BUDGET/FISCAL IMPACT: $4,335,000 General Obligation CIP Bonds ATTACHMENTS: Request for Council Action Resolution 2016-021 Authorize GO Bond Issue 2016A 2016A General Obligation CIP Bond Schedule Standards &Poors Rating Summary REQUESTED COUNCIL ACTION: Authorize execution of Resolution 2016-021 providing for the issuance and sale of the $4,335,000 Bonds, Series 2016A,pledging for the security thereof net revenues and levying a tax for the payment thereof. EXTRACT OF MINUTES OF A MEETING CITY COUNCIL OF THE CITY OF ST. JOSEPH, MINNESOTA HELD: June 6, 2016 Pursuant to due call and notice thereof, 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 6, 2016, at 6:00 P.M., for the purpose, in part, of authorizing the issuance and awarding the sale of $4,335,000 General Obligation Capital Improvement Plan Bonds, Series 2016A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION NO. 2016-021 RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $4,335,000 GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BONDS, SERIES 2016A AND LEVYING A TAX FOR THE PAYMENT THEREOF A. WHEREAS, on February 1, 2016, the City Council of the City of St. Joseph, Minnesota(the "City"), held a public hearing on the proposed issuance of general obligation capital improvement plan bonds and, pursuant to resolution approved and adopted the 2016 through 2020 Five-Year Capital Improvement Plan (the "Plan"), and approved the issuance of general obligation capital improvement plan bonds to finance the acquisition and construction of a new city hall and public safety facility (the "Project"), all pursuant to the Plan and in accordance with the provisions of Minnesota Statutes, Section 475.521; and B. WHEREAS, a petition (the "Petition") signed by voters equal to five percent of the votes cast in the City in the last general election requesting a vote on the issuance of the general obligation capital improvement plan bonds was filed with the Administrator within thirty days after the public hearings on the Plan and on the issuance of the general obligation capital improvement plan bonds; and C. WHEREAS, a petition for revocation of the Petition has been filed with the Administrator which caused the Petition to be signed by less than five percent of the votes cast in the City in the last general election; and D. WHEREAS, the City Council hereby determines and declares that it is necessary and expedient to issue $4,335,000 General Obligation Capital Improvement Plan Bonds, Series 2016A (the "Bonds" or, individually, a "Bond"), pursuant to Minnesota Statutes, Section 475.521 and Chapter 475, to provide funds to finance the Project; and 1 7690515v1 E. WHEREAS, the City has heretofore determined, in accordance with Minnesota Statutes, Section 475.521, Subd. 4, that the principal and interest to become due in any year on all the outstanding bonds issued by the City under Minnesota Statutes, Section 475.521, including the Bonds, will be less than 0.16 percent of the taxable market value of property in the City; and F. WHEREAS, the City has retained Blue Rose Capital Advisors, Inc., in Minneapolis, Minnesota, as its independent financial advisor for the sale of the Bonds and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); and G. WHEREAS, it is in the best interests of the City that the Bonds be issued in book- entry form as hereinafter provided; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of St. Joseph, Minnesota, as follows: 1. Acceptance of Offer. The offer of Northland Securities, Inc. (the "Purchaser"), to purchase the Bonds in accordance with the terms and at the rates of interest hereinafter set forth, and to pay therefor the sum of$ 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 July 1, 2016, as the date of original issue, be issued forthwith on or after such date in fully registered form, 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 15 in the years and amounts as follows: Year Amount Year Amount 2017 2027 2018 2028 2019 2029 2020 2030 2021 2031 2022 2032 2023 2033 2024 2034 2025 2035 2026 2036 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). 2 7690515v1 (b) 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: (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. 3 7690515v1 (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, 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 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. (c) 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 4 7690515v1 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. 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 (c) shall limit or restrict the provisions of paragraph 10. (d) 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. Purpose. The Bonds shall provide funds to finance 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. Work on the Project 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 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 December 15 and June 15 of each year (each, an "Interest Payment Date"), commencing December 15, 2016, 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 2017 2027 2018 2028 2019 2029 2020 2030 2021 2031 2022 2032 2023 2033 2024 2034 2025 2035 5 7690515v1 2026 2036 5. Redemption. All Bonds maturing on December 15, 2024, and thereafter shall be subject to redemption and prepayment at the option of the City on December 15, 2023, 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 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. To effect a partial redemption of Bonds having a common maturity date, the 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 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 the Bonds, as many numbers as, at $5,000 for each number, shall equal the principal amount of the 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 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 Registrar(with, if the City or Registrar so requires, a written instrument of transfer in form satisfactory to the City and 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 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: 6 7690515v1 UNITED STATES OF AMERICA STATE OF MINNESOTA STEARNS COUNTY CITY OF ST. JOSEPH R- $ GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BOND, SERIES 2016A Interest Rate Maturity Date Date of Original Issue CUSIP % December 15 July 1, 2016 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, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, unless called for prepayment, and to pay interest thereon semiannually on December 15 and June 15 of each year (each, an "Interest Payment Date"), commencing December 15, 2016, 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 first day of the calendar month of 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 made as provided in the Letter of Representations, as defined in the Resolution. 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. 7 7690515v1 Optional Redemption. The Bonds of this issue (the "Bonds") maturing on December 15, 2024, and thereafter, are subject to redemption and prepayment at the option of the Issuer on December 15, 2023, 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 Holder of the Bonds 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 the 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$4,335,000, 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 6, 2016 (the "Resolution"), to finance the acquisition and construction of a new city hall and public safety facility, as provided in the City's Capital Improvement Plan. This Bond is payable out of the General Obligation Capital Improvement Plan Bonds, Series 2016A 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; 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 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 8 7690515v1 rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer. This Bond is transferable by the Holder in person or by the Holder's attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees 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, 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. 9 7690515v1 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: Registrable by: NORTHLAND TRUST SERVICES, INC. Payable at: NORTHLAND TRUST SERVICES, INC. CITY OF ST. JOSEPH, BOND REGISTRAR'S STEARNS COUNTY, MINNESOTA CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds /s/Facsimile described in the Resolution Mayor mentioned within. Northland Trust Services, Inc. Minneapolis, Minnesota, /s/Facsimile Bond Registrar Administrator By Authorized Signature 10 7690515v1 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 Transfers to Minors Act (State) 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.) 11 7690515v1 PREPAYMENT SCHEDULE This Bond has been prepaid in part on the date(s) and in the amount(s) as follows: AUTHORIZED SIGNATURE DATE AMOUNT OF HOLDER 12 7690515v1 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 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 of July 1, 2016. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Registration; Transfer; 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. 13 7690515v1 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 the Holder's 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 Finance Director 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 first day of the calendar month of 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 the 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, the Bond and for all other purposes whatsoever whether or not the 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. 15. Fund and Accounts. There is hereby created a special fund to be designated the "General Obligation Capital Improvement Plan Bonds, Series 2016A 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 14 7690515v1 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 the following separate accounts: (a) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Bonds, less accrued interest received thereon and capitalized interest. From the Construction Account there shall be paid all costs and expenses of financing the Project, 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 475.65. 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 herein levied or covenanted to be levied; and provided further that if upon completion of the Project there shall remain any unexpended balance in the Construction Account, the balance shall be transferred by the City Council to the Debt Service Account. (b) Debt Service Account. There are hereby irrevocably appropriated and pledged to, and there shall be credited to, the Debt Service Account: (i) accrued interest received upon delivery of the Bonds; (ii) $ of available funds of the City to be deposited at bond closing in an amount sufficient to pay interest on the Bonds due on or before June 15, 2017; (iii) all collections of taxes herein and hereafter levied for the payment of the Bonds; (iv) all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof, (v) all investment earnings on funds held in the Debt Service Account; 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 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 of the proceeds of the Bonds or $100,000. To this effect, any proceeds of the Bonds and any sums from time to time held in the Construction Account or Debt Service Account (or any other City account which will be used to pay principal or interest to become due on the bonds payable therefrom) in excess of amounts which under then applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code"). 16. Tax Levy; Coverage 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 15 7690515v1 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 See Attached Schedule The tax levies are such that if collected in full they, together with other revenues herein pledged for the payment 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 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. 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. 18. 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 16 7690515v1 Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project"); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project;provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not 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. 19. 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 balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 20. Certificate of Registration. The Administrator is hereby directed to file a certified copy of this resolution with the County Auditor of Stearns County, Minnesota, together with such other information as the County Auditor shall require, and to obtain from the County Auditor the 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. 21. 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 17 7690515v1 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. 22. 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: (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. (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. 23. 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. 24. Tax-Exempt Status of the Bonds; Rebate. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (a) requirements relating to temporary periods for investments, (b) limitations on amounts 18 7690515v1 invested at a yield greater than the yield on the Bonds, and (c) the rebate of excess investment earnings to the United States. The City expects to satisfy the twenty four month expenditure exemption for gross proceeds of the Bonds as provided in Section 1.148-7(d)(1) of the Regulations. If any elections are available now or hereafter with respect to arbitrage or rebate matters relating to the Bonds, the Mayor, the Finance Director, or either of them, are hereby authorized and directed to make such elections as they deem necessary, appropriate or desirable in connection with the Bonds, and all such elections shall be, and shall be deemed and treated as, elections of the City. 25. 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 June 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 2016 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2016 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. 26. Official Statement. The Official Statement relating to the Bonds prepared and distributed by Northland is hereby approved and the officers of the City are authorized in connection with the delivery of the Bonds to sign such certificates as may be necessary with respect to the completeness and accuracy of the Official Statement. 27. 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. 28. 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. 19 7690515v1 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. 20 7690515v1 STATE OF MINNESOTA COUNTY OF STEARNS CITY OF ST. JOSEPH I, the undersigned, the 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$4,335,000 General Obligation Capital Improvement Plan Bonds, Series 2016A. WITNESS my hand on June 6, 2016. Administrator 21 7690515v1 CIP 4.330 Revised CITY OF ST. JOSEPH, MINNESOTA G.O. CAPITAL IMPROVEMENT PLAN BONDS OF 2016 Year (12-15) Principal Est. Interest Rate Interest Total Debt Payment Statutory 5.0096 Coverage Cash On Hand Other Funds sales Tax Revenues Tax Levy Annual surplus/ Deficit Cumulative Balance 2016 0 0.00% 39,118 39,118 0 90,000 0 0 0 50,882 50,882 2017 185,000 0.95% 93,883 278,883 292,827 Est. Average Coupon: 0 0 230,000 -48,883 2,000 2018 185,000 1.05% 92,125 277,125 290,981 Est. Bond Closing Date: 0 0 276,000 -1,125 875 2019 190,000 1.25% 90,183 280,183 294,192 0 0 280,000 -183 692 2020 190,000 1.35% 87,808 277,808 291,698 0 0 278,000 193 885 2021 190,000 1.50% 85,243 275,243 289,005 0 0 277,000 1,758 2,642 2022 195,000 1.65% 82,393 277,393 291,262 0 0 277,000 -393 2,250 2023 195,000 1.70% 79,175 274,175 287,884 0 0 277,000 2,825 5,075 2024 200,000 1.80% 75,860 275,860 289,653 0 0 277,000 1,140 6,215 2025 205,000 1.90% 72,260 277,260 291,123 0 0 277,000 -260 5,955 2026 210,000 2.00% 68,365 278,365 292,283 0 0 277,000 -1,365 4,590 2027 210,000 2.10% 64,165 274,165 287,873 0 0 277,000 2,835 7,425 2028 215,000 2.25% 59,755 274,755 288,493 0 0 277,000 2,245 9,670 2029 225,000 2.40% 54,918 279,918 293,913 0 0 277,000 -2,918 6,752 2030 230,000 2.50% 49,518 279,518 293,493 0 0 277,000 -2,518 4,235 2031 235,000 2.65% 43,768 278,768 292,706 0 0 277,000 -1,768 2,467 2032 240,000 2.75% 37,540 277,540 291,417 0 0 277,000 -540 1,927 2033 245,000 2.85% 30,940 275,940 289,737 0 0 277,000 1,060 2,987 2034 255,000 2.95% 23,958 278,958 292,905 0 0 277,000 -1,958 1,030 2035 260,000 3.05% 16,435 276,435 290,257 0 0 277,000 565 1,595 2036 270,000 3.15% 8,505 278,505 292,430 0 0 277,000 -1,505 90 2037 0 0.00% 0 0 0 0 0 0 0 0 4,330,000 1,255,910 5,585,910 5,824,1321 90,000 0 0 5,496,0001 90 Application ;of Funds; ai ii 11 lilt 11 r i 111111 BondilnNAaio'n, a 11 :11:11 '1 Ili 2016 Government Center Project (A) 4,800,000 Bonds Dated: 7/1/2016 Less* City Cash Contribution -585,000 Bonds Mature: 12/15/17 Through 12/15/36 Total Hard Costs 4,215,000 Interest Payments: 12/15/16 & Semiannually Each 6/15 & Add.- Issuance Expenses 12/15 Thereafter. Est. Underwriter's Discount @1.96% 84,868 Call Option: Callable 12/15/2023 @ Par Plus Est. Capitalized Interest (0 Months) 0 Accrued Interest. Est. Fairness Opinion 3,500 Purchase Price: $4,245,132 Est. Bond Counsel 10,000 Est. Average Coupon: 2.5011% Est. Credit Rating Fee 11,500 Est. Net Effective Rate: 2.6701% Est. County Auditor Fee/Misc. 400 Bond Sale Date: June 6, 2016. Est. Misc. 0 Est. Bond Closing Date: June 30, 2016. Est. Registration/Trustee Fee 5,500 Paying Agent/Trustee: Northland Trust Services Total 4,330,768 Bond Counsel: Briggs & Morgan, P.A. Rounded For Issuance 4,330,000 CtyHslI1&PubIIdSafetY'F0cility%PFoje,'ct,(A)H1[iIii 11 l l Construction/Plans/Specs (As Bid) & 4,800,000 Contingencies Total Improvement Costs: 4,800,000 Monte Eastvold, V.P. Northland Securities, Inc. Dated: 4/12/2016 CIP 4.330 Revised CITY OF ST. JOSEPH, MINNESOTA G.O. CAPITAL IMPROVEMENT PLAN BONDS OF 2016 Average Monthly Incr: $4.58 $8.06 $11.54 Monte Eastvold, V.P. Northland Securities, Inc. Dated: 4/12/2016 Tax impact Analysis: Annual Tax ResidentiaiMarket Value Est. Tax Capacity Capacity $100,000 $150,000 $200,000 Tax Value Incr. Rate Net Tax Capacity Year Levy 1.0096 Increase $718 $1,263 $1,808 2016 0 3,233,970 2017 230,000 3,266,310 7.04% 50.56 88.94 127.31 2018 276,000 3,298,973 8.37% 60.07 105.67 151.26 2019 280,000 3,331,963 8.40% 60.34 106.14 151.93 2020 278,000 3,365,282 8.26% 59.31 104.33 149.36 2021 277,000 3,398,935 8.15% 58.51 102.93 147.34 2022 277,000 3,432,924 8.07% 57.93 101.91 145.89 2023 277,000 3,467,254 7.99% 57.36 100.90 144.44 2024 277,000 3,501,926 7.91% 56.79 99.90 143.01 2025 277,000 3,536,945 7.83% 56.23 98.91 141.60 2026 277,000 3,572,315 7.75% 55.67 97.93 140.19 2027 277,000 3,608,038 7.68% 55.12 96.96 138.81 2028 277,000 3,644,118 7.60% 54.58 96.00 137.43 2029 277,000 3,680,560 7.53% 54.04 95.05 136.07 2030 277,000 3,717,365 7.45% 53.50 94.11 134.72 2031 277,000 3,754,539 7.38% 52.97 93.18 133.39 2032 277,000 3,792,084 7.30% 52.45 92.26 132.07 2033 277,000 3,830,005 7.23% 51.93 91.34 130.76 2034 277,000 3,868,305 7.16% 51.41 90.44 129.47 2035 277,000 3,906,988 7.09% 50.91 89.54 128.18 2036 277,000 3,946,058 7.02% 50.40 88.66 126.92 2037 0 3,985,519 0.00% 0.00 0.00 0.00 5,496,000 Average Annual Incr: $55.00 $96.76 $138.51 Average Monthly Incr: $4.58 $8.06 $11.54 Monte Eastvold, V.P. Northland Securities, Inc. Dated: 4/12/2016 3,5,6,90,92,151, 214 S&P Global Ratings assigned its 'AA-' long-term rating to St. Joseph, Minn.'s 2016A general obligation (GO) capital improvement plan bonds. At the same time, S&P Global Ratings affirmed its 'AA-' rating on the city's outstanding GO bonds. The outlook is stable. A pledge of the city's full faith, credit, and resources and an agreement to levy ad valorem property taxes without limitation as to rate or amount secure the series 2016A bonds. Several of the city's rated GO bonds outstanding are also secured by additional revenue pledges, but we rate all of the bonds based on the city's GO pledge. Bond proceeds for the 2016A series will be used to construct a government center building. The long-term rating reflects our assessment of the following factors for the city: •Adequate economy, with projected per capita effective buying income at 65.4% and market value per capita of $50,796, though that is advantageously gaining from access to a broad and diverse metropolitan statistical area (MSA) and a local stabilizing institutional influence; •Strong management, with "good" financial policies and practices under our financial management assessment (FMA) methodology; •Adequate budgetary performance, with an operating surplus in the general fund but an operating deficit at the total governmental fund level in fiscal 2015; •Very strong budgetary flexibility, with an available fund balance in fiscal 2015 of 74% of operating expenditures; •Very strong liquidity, with total government available cash at 116.1% of total governmental fund expenditures and 3.4x governmental debt service, and access to external liquidity we consider strong; •Weak debt and contingent liability position, with debt service carrying charges at 34.2% of expenditures and net direct debt that is 348.7% of total governmental fund revenue, but rapid amortization, with 74.1% of debt scheduled to be retired in 10 years; and •Strong institutional framework score. Adequate economy We consider St. Joseph's economy adequate. The city, with an estimated population of 6,614, is located in Stearns County in the St. Cloud MSA, which we consider to be broad and diverse. The city also benefits, in our view, from a stabilizing institutional influence. The city has a projected per capita effective buying income of 65.4% of the national level and per capita market value of $50,796. Overall, the city's market value grew by 4.1% over the past year to $336.0 million in 2016. The county unemployment rate was 3.6% in 2015. St. Joseph is located about 8 miles west of St. Cloud. The city's residents benefit from their participation in the nearby St. Cloud-area economy with many residents commuting into the city for employment opportunities. The large student population at the College of St. Benedict, located within the city, suppresses income levels somewhat. In our view, College of St. Benedict acts as a stabilizing institution that we believe adds to credit strength. Management has indicated that there has been significant development in residential, retail, and industrial sectors within city limits. Management expects market value to continue increasing, and due to the development within the city, we view this as likely. Strong management We view the city's management as strong, with "good" financial policies and practices under our FMA methodology, indicating financial practices exist in most areas, but that governance officials might not formalize or monitor all of them on a regular basis. The city uses three years of historical trends and considers current economic conditions when making revenue and expenditure assumptions in its budget. Management provides the council with a monthly budget-to-actual report but does not regularly report to the council on investment holdings. The city does not have a long-term financial plan but has five-year capital improvement plans for various departments that are updated annually and include funding sources. The city has its own investment policy and debt management policy. The city's reserve policy requires a minimum general fund reserve of four to six months of the next year's budgeted expenditures in the general fund (excluding the fire department) for cash flow purposes. Adequate budgetary performance St. Joseph's budgetary performance is adequate in our opinion. The city had surplus operating results in the general fund of 9.6% of expenditures, but a deficit result across all governmental funds of negative 7.0% in fiscal 2015. The city reported a slight surplus is fiscal 2014 and a $245,000 surplus in 2015 as a result of higher than expected building permit revenues and realizing positive variances as a result of adopting a conservative budget. The city has adopted a breakeven budget for fiscal 2016, but is expecting to report a general fund surplus and is on track with that result. The city anticipates balanced general fund operations in fiscal 2017. We expect that the city will maintain at least balanced general fund operations, and may show drawdowns in total governmental funds. Very strong budgetary flexibility St. Joseph's budgetary flexibility is very strong, in our view, with an available fund balance in fiscal 2015 of 74% of operating expenditures, or $2.0 million. We expect the available fund balance to remain above 30% of expenditures for the current and next fiscal years, which we view as a positive credit factor. We expect the city will maintain very strong budgetary flexibility as the city has a formal reserve policy of maintaining between four and six months of general fund expenditures and is expecting a surplus in 2016. Very strong liquidity In our opinion, St. Joseph's liquidity is very strong, with total government available cash at 116.1% of total governmental fund expenditures and 3.4x governmental debt service in 2015. In our view, the city has strong access to external liquidity if necessary. Based on past issuance of debt, we believe that the issuer has strong access to capital markets to provide for liquidity needs if necessary. We anticipate that liquidity will remain very strong as the city will likely add to its reserves at the end of fiscal 2016 and expects balanced operations in 2017. At the end of March 2016, the majority of the city's investments were in CDs, so we do not consider its use of investments to be aggressive. Management reports no contingent liquidity risks from financial instruments with payment provisions that change upon the occurrence of certain events. Weak debt and contingent liability profile In our view, St. Joseph's debt and contingent liability profile is weak. Total governmental fund debt service is 34.2% of total governmental fund expenditures, and net direct debt is 348.7% of total governmental fund revenue. Approximately 74.1% of the direct debt is scheduled to be repaid within 10 years, which is in our view a positive credit factor. The city could potentially issue up to $5.5 million in additional bonds during the next two years. The city's utility revenue has recently been insufficient to support debt service payments as the city relies on transfers from governmental funds to cover debt payments. The city transferred $93,000 from the debt service relief fund in 2015 to assist in paying debt service. The city is also gradually increasing its water and sewer rates with the anticipation that the resultant revenue will provide sufficient funds to pay debt service on its GO water and sewer revenue debt. After hiring a consultant to review the water and sewer funds' current and future health, the city has approved additional rate increases for 2016. Per Governmental Accounting Standards Board (GASB) Statement No. 68 standards, which the city implemented for its financial statements ended Dec. 31, 2015, the city contributed 100% of its annual pension cost in calendar 2015. As of the most recent validation the pension funded ratio is 78.2% St. Joseph's combined required pension and actual other postemployment benefits (OPEB) contributions totaled 2.8% of total governmental fund expenditures in 2015. The city made its full annual required pension contribution in 2015. The city contributes to the Public Employees' Retirement Association of Minnesota and the city's Volunteer Firefighters' Relief Association. The city has only an implicit liability for other postemployment benefits because retirees can stay on the city's health insurance plan until the age of 65 if they pay the entire premium. Strong institutional framework The institutional framework score for Minnesota cities with a population greater than 2,500 is strong. Outlook The stable outlook reflects our view that the city will maintain its very strong budget flexibility and liquidity profile. We do not anticipate changing the rating within the two-year outlook period. Upside scenario If the debt profile moderates significantly while the city maintains very strong budgetary flexibility, or if economic indicators improve significantly, we could raise the rating. Downside scenario A lower rating is possible if budgetary flexibility falls to a level we feel is not consistent with similarly-rated peers. 3,5,6,90,92,151, 214 Criteria: USPF Criteria: Local Government GO Ratings Methodology And Assumptions, Sept. 12, 2013 USPF Criteria: Financial Management Assessment, June 27, 2006 USPF Criteria: Debt Statement Analysis, Aug. 22, 2006 USPF Criteria: Methodology: Rating Approach To Obligations With Multiple Revenue Streams, Nov. 29, 2011 USPF Criteria: Assigning Issue Credit Ratings Of Operating Entities, May 20, 2015 Criteria: Use of CreditWatch And Outlooks, Sept. 14, 2009 Related Research: S&P Public Finance Local GO Criteria: How We Adjust Data For Analytic Consistency, Sept. 12, 2013 2015 Update Of Institutional Framework For U.S. Local Governments