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Resolution 3649 - Issuance of $1,300,000 Sewerage System BondsRESOLUTION NO. 3 (--j 4 -) RESOLUTION RELATING TO $1,300,000 SEWERAGE SYSTE14 REVENUE BONDS, SERIES 1986; AUTIHORTZINTG THE ISSUANCE AND F IXING THE TEaMS AND CONDITIONS THEREOF BE IT REISIOLVED by the City Co.Uncil of the City of Kalispell, Montana, as follows: Section 1. Authorization and Recitals. 1.01. Authorization. Under the provisions of Montana Code Annotated, Title 7, Chapter 7, Part 44, as amended (the Act), the City is authorized to issue -and sell its revenue bonds payable during a term not oxceeding forty years from their date of issue, to provide funds for improvements, extensions and additions to the City's municipal sewerage system consisting of facilities for the collection and disposal of sewage and storm water (the System); provided that the bonds and the interest thereon are to be payable solely out of the net income'and revenues to be derived from rates, fees and charges for the services, facilities and commodities furnished by the System, and are not to create any obligation for the payment of which ta::es may be levied except to pay for services provided by the System to the City. 1.02. Outstanding Bonds. In April 1972, June 1976 and August 1983, the City issued and sold its Sewerage System Revenue Bonds (the Outstanding Bonds), dated as of January 1, 1972, July 1, 1976, and September 1, 1983, in the aggregate principal amounts of $200,000, $445,000 And $875,000, respectively, for the purpose of financing improvements to the System. The Outstanding Bonds were issued pursuant to the Act and Resolution No. 2861, Ordinance No. 859'and Resolution No. 3480, respectively, and are payable from the net revenues of the System and constitute a parity first lien thereon. The Outstanding Bonds are outstanding in the aggregate principal amount of $1,300,000. 1,03. Improvement Progr8m, The City has determined the necessity of making certain improvements to the municipal sewerage system, including the construction of a new sanitary sewer trunk and laterals and storm drainage improvements, (the Improvements) to the System. The costs of the Improvements, including engineering and financing costs, is presently estimated to be $ 1,961,851 - .00Cost-_ of the Improvements in excess of the proceeds of the Series 1986 Bonds herein authorized available therefor will be paid from tax increment revenues and bond proceeds now on hand. 1.04. Additignal Parity Bonds. The City reserved the right under Section 4.03 of Ordinance No. 859 to issue additional bonds for the purpose of financing improvements to the System, which bonds may be made payable from and secured by the net revenues of the System on a parity lien with the Outstanding Bonds on certain terms and conditions. Michael Fraser, Rate Consulting Engineer for the City, and Dain Bosworth Incorporated, the Financial Consultant to the City, have reviewed the provisions of Section 4.03 of Ordinance No. 859 and the operations of the System and have advised the City that it may issue $1,300,000 of additional parity lien bonds to finance the Improvements under Ordinance No..859. Based on said report and the review of the System's operations and Ordinance No. 859 by officers of the City, it is hereby determined that the City is authorized to issue $1,300,000 principal amount of additional bonds payable from and secured by the net revenues of the System on a parity with the Outstandina BondR. 1.05. Net RevenuQ5�ya! ��le. The City is authorized to charge just and equitable rates, charges and rentals for all services directly or indirectly furnished by the System, and to pledge and appropriate to the Outstanding Bonds and the Series 1986 Bonds herein authorized the net revenues to be derived from the operation of the System, including improvements, betterments or extensions thereof hereafter constructed or acquired. The net revenues to be produced by such rates, charges and rentals during the term of the Series 1986 Bonds herein authorized and the useful life of the Improvements financed thereby will be more than sufficient to pay the principal and interest when due on the Outstanding Bonds and the Series 1986 Bonds, and to create and maintain reasonable reserves therefor and to provide an allowance for reT)lacement and dRorP_riAf-inn_ Pq vir�rni" 1.06. Sale of Sewerage sy*tem Revenue Bonds. Pursuant to the authority recited in Sections 1.01 and 1.04 and for the purposes of financing costs of the Improvements, the City ratifies and confirms the issuance and sale of revenue bonds to be designated as Sewerage System Revenue Bonds, Series 1986 (the Series 1986 Bonds) in the aggregate principal amount of $1,300,000 in accordance with the provisions of Ordinance No. 859 and this Resolution. The Series 1986 Bonds have been offered for sale and sold at public sale to D.A. Davidson & Co., of Great Falls, Montana (the Purchaser), and such sale is hereby ratified and confirmed. Section 2. Series 1986 Bonds. 2.01. Denominations, Maturiti-eg, Basic Interest. The Sewerage System Refunding Revenue Bonds, Series 1986, to be issued hereunder, in the aggregate principal amount of $1,300,000J.' shall be issued in fully registered form only, in denominations of $5,000 or any integral multiple thereof of single maturities, shall m - ature on June 15 in the following respective years and amounts and shall bear basic interest from June 1, 1986 to their respective maturities or prior dates upon which they have been duly called for redemption at the rates per annum set forth opposite such years and amounts, as follows: Basic Basic Year Amount Rate Year Amount Rate 1987 $20,000 7.00% 1997 $55,000 6.80% 1988 20,000 7.00 1998 65,000 6.90 1989 30,000 7.00 -1999 75,000 7.00 1990 30,000 7.00 2-000 85,000 7.00 1991 30,000 7.00 2001 95,000 7.05 1992 35,000 7.00 2002 95,000 7.10 1993 45,000 7.00 2003 95,000 7.10 1994 45,000 7.00 2004 100,000 7.10 1995 45,000 7.00 2005 135,000 7.10 1996 45,000 7.00 2006 155,000 7.10 2.02. Additional Interest, Certificates. All Series, 1986 Bonds shall bear additional interest at the rate of one -and -one -quarter percent (1.25%) per annum for the period from December 15, 1986 until June 15, 1987, payable June 15, 1987; and Series 1986 Bonds having stated maturity dates in'the years 1988 through 2006 shall each bear additional interest at the rate of one -and -one -quarter percent (1.25%) per annum, from June 15, 1987 to December 15, 1987, payable December 15, 1987. The additional interest on such Series 19WBonds shall be represented by separate additional interest certificates (the Certificates). One Certificate shall be issued to represent - all additional interest to be paid on all such Series 1986 Bonds on each additional interest payment date. 2.03. Payment. The Series 1986 Bonds and the Certificates shall be issuable only in fully registered form, and the ownership of the Series 1986 Bonds and the Certificates shall be transferred only upon the bond register of the City hereinafter described. Basic interest on the Series 1986 Bonds shall be payable on June 15 and December 15 in each year, commencing December 15, 1986, to the owners of record of the Series 1986 Bonds as such appear on the bond register as of the close of business on the last day of the immediately preceding month, whether or not such day is a business day. The basic interest on, and, upon presentation and surrender thereof, the principal of, each Series 1986 Bond, and, upon presentation and surrender of any Certificate, the amount payable with respect thereto, shall be payable in lawful money of the United States of America by check or draft issued by the Registrar described herein. 2.04. Dating Qf.Bonds and Certificates. Each Series 1986 Bond shall be dated, as originally issued, as of June 1, 1986, and each Certificate shall be dated, as originally issued, as of June 1, 1986. Upon the original delivery of the Series 1986 Bonds pursuant to Section 2.08 or upon the delivery of a Series 1986 Bond upon an exchange or transfer pursuant to Section 2.05, the Registrar shall date each Series 1986 Bond so delivered as of the date of its authentication. I 2.05. System 'of Registration. The City shall appoint, and shall maintain, a bond registrar, transfer agent and paying agent for the Bonds and the Certificates (the Registrar). This Section . 2.05 shall establish a system of registration for the Series 1986 Bonds as defined in the Model Public obligations Registration Act of Montana. The effect of registration and the rights and duties of the City and the Registrar with respect thereto shall be as follows: (a) Bond Register. The Registrar shall keep at its principal office a Bond Register in which the Registrar shall provide for the registration of ownership of Series 1986 Bonds and Certificates and the registration of transfers and exchanges of Series 1986 Bonds and Certificates entitled to be registered, transferred or exchanged. (b) Transfer of Series 1986 Bonds and Certificates. Upon surrender for transfer of any Series 1986 Bond or Certificate duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar shall authenticate and deliver, in the name of the designated transferee or transferees, one or more new Series 1986 Bonds of a like aggregate principal amount and maturity, or a new Certificate of like amount and payment date and representing the same additional interest period, as the case may be, as requested by the transferor. The Registrar may, however, close the books for registration of the transfer of a Series 1986 Bond or portion thereof selected for redemption. (c) Exchange of Series 1986 Bonds. Whenever any Series 1986 Bonds are surrendered by the registered owner for exchange, the Registrar shall authenticate and deliver one or more new Series 1986 Bonds of a like aggregate principal amount and maturity, as requested by the registered owner or the owner's attorney in writing. (d) Cancellation. All Series 1986 Bonds and Certificates surrendered upon any transfer or exchange shall be promptly cancelled by the Registrar and thereafter disposed of as directed by the City. . (e) Improper or Unauthorized Transfer. When any Series 1986 Bond or Certificate is presented to the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied that the endorsement on such Series 1986 Bond, Certificate or separate instrument of transfer is legally authorized. The Registrar shall incur no liability for its refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name any Series 1986 Bond or Certificate is at any time registered in the Bond Register as the absolute owner of such Series 1986 Bond or Certificate, whether such Series 1986 Bond or Certificate shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of, premium, if any, and basic interest on such Series 1986 Bond or the amount of such Certificate and for all other purposes, and all such payments so made to any such registered owner or upon the owner's order shall be valid and effectual to satisfy and discharge the liability of the City upon such Series 1986 Bond or Certificate to the extent of the sum or sums to paid. (g) Taxes, Fees and Charges. For every transfer or exchange of a Series 1986 Bond (except for an exchange upon a partial redemption of any Series 1986 Bond) or transfer of any Certificate, the Registrar may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any -tax, fee or other governmental charge required to'be paid with respect to such transfer or exchanae- (h) Mutilated, Lost, Stolen or Destroyed Series 1986 Bonds or Certificate . In case any Series 1986 Bond or Certificate shall become mutilated or be lost, stolen or destroyed, the Registrar shall deliver a new Series 1986 Bond or Certificate of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of any such mutilated Series 1986 Bond or Certificate or in lieu of and in substitution for any such Series 1986 Bond lost, stolen or destroyed, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith�; and, in the case of a Series 1986 Bond or Certificate lost, stolen or destroyed, upon receipt by the Registrar of evidence satisfactory to it that such Series 1986 Bond or Certificate was lost, stolen or destroyed, and of the ownership thereof, and upon receipt by the Registrar of an appropriate bond of indemnity in form, substance and amount satisfactory to it, in.which both -the City and the Registrar shall be named as obligees. All Series 1986 Bonds and Certificates so surrendered to the Registrar shall be cancelled by it and evidence of such cancellation shall be given to the City. If the mutilated, lost, stolen or destroyed Series 1986 Bond or Certificate has already matured or such Series 1986 Bond has been called for redemption in accordance with its terms, it shall not be necessary to issue a new Series 1986 Bond or Certificate before payment. 2.06. First Trust Com as the initial Initial Registrar. The City hereby appoints oany of Montana —0, of Billings I Montana Registrar. The Mayor and City Clerk are hereby authorized to execute and deliver, on behalf of the City, a contract with the First Trust Company of Montana I as Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company authorized by law to conduct such business, such corporation shall be authorized to act as successor Registrar. The City agrees to pay the re'asonable and customary charges of the Registrar for the services performed. The City reserves the right to remove any Registrar upon thirty (30) days' notice and upon the appointment of a successor Registrar, in which event the predecessor Registrar shall deliver all cash and Series 1986 Bonds in its possession to the successor Registrar and shall deliver the Bond Register to the successor Registrar. On or before each principal or interest due date, without further order of this Council, the City Treasurer shall transmit to the Registrar, solely from moneys in the Revenue Bond Account of the Sewerage System Fund available therefor, moneys sufficient for the payment of all principal, premium, if any, and interest then due on the Series 1986 Bonds. 2.07. Redemption. Series 1986 Bonds having stated maturity dates in 1997 and later years are subject to redemption at the option of the City, in inverse order of maturities and in $5,000 principal amounts selected by lot within a maturity, on June 15, 1996, or any interest payment -date thereafter, at the principal amount thereof to be redeemed plus interest accrued to the date of redemption. Notice -of redemption shall be mailed to the Registrar and to the registered owners of each Series 1986 Bond to be redeemed at the addresses shown on the Bond Register, not less than thirty (30) days before the redemption date; provided that any defect in or failure to give such mailed notice shall not affect the validity of the proceedings for any Series 1986 Bond not affected thereby. Notice having been so mailed, the Series 1986 Bonds or portions of Series 1986 Bonds therein specified shall be due and payable at the specified redemption date and price, with accrued interest, and funds -for such payment being held by or on behalf of the Registrar so as to be available therefor, interest thereon shall cease to accrue, and such Series 1986 Bonds or portions thereof shall no longer be considered outstanding under this Resolution. Series 1986 Bonds ' in a denomination larger than $5,000 may be redeemed in part in any integral multiple of $5,000. The owner of any Series 1986 Bond redeemed in part will receive, upon surrender to the Registrar of such Series 1986 Bond, a new Series 1986 Bond in principal amount equal to the unredeemed portion of the Series 1986 Bond so surrendered. All selections of Series 1986 Bonds for redemption by lot "shall be made by the Registrar in $5,000 principal amounts. I I I I 2.08, Exegution and Delivery. The Series 1986 Bonds and the Certificates s hall be executed in the name of the City by the signatures of the Mayor and the City Clerk, and the official seal of the City -shall be affixed thereto; provided that all signatures and the seal may be printed facsimiles of the originals thereof. On the reverse side of each Series 1986 Bond shall be printed a copy of the legal opinion to be rendered by bond counsel, certified -by the facsimile signatures of the Mayor and the City Clerk. In case any officer whose signature or a facsimile Of whose signature appears on the Series 1986 Bonds or Certificates shall cease to be such officer before the delivery of any Series 1986 Bonds or Certificates, such signature or facsimile shall nevertheless be valid and sufficient for all Purposes, the same as if such officer had remained in office until delivery. Notwithstanding such execution, no Series 1986 Bond or Certificate shall be valid or obligatory for any purpose or be entitled to any security or benefit under Ordinance No. 859 or this Resolution unless and until a certificate of authentication on such Series 1986 Bond or Certificate has been duly executed by the manual Signature of an authorized representative of the Registrar. Certificates of authentication on different Series 1986 Bonds or Certificates need not be signed by the same representative. The executed certificate of authentication on a Series 1986 Bond or Certificate shall be Conclusive evidence that it has been authenticated and delivered under Ordinance No. 859 and this Resolution. When the Series 1986 Bonds and Certificates have been fully executed and authenticated, they shall be delivered by the Registrar to the Purchaser upon payment of the purchase price in accordance with the contract of sale heretofore made and executed, and the Purchaser shall not be obligated to see to the application of the purchase price. Section 3. FQrms. 3,01. Form of Series 1986 Bonds. The Series 1986 Bonds shall be prepared in -Substantially the following form, with such appropriate variations, omissions and insertions as are permitted or required by Ordinance No. 859 or this Resolution: No. Interest Rate [Face of the Series 1986 Bonds] REGISTERED OWNER: PRINCIPAL AMOUNT: UNITED STATES OF AMERICA STATE OF MONTANA COUNTY OF FLATHEAD CITY OF KALISPELL SEWERAGE SYSTEM REVENUE BOND SERIES 1986 Date of Maturity Original Issue June 1, 1986 CUSIP SEE REVERSE FOR CERTAIN DEFINITIONS FOR VALUE RECEIVED, THE CITY OF KALISPELL (the City), a duly organized municipal corporation located in Flathead County, Montana, acknowledges itself to be specially indebted and hereby promises to pay to the registered owner identified above or registered assigns, solely from the Revenue Bond Account Of its Sewerage System Fund, the principal amount specified above on the maturity date specified above, or, if this Bond is prepayable as stated below, on an earlier date on which it shall have been duly called for redemption, upon presentation and surrender hereof at the principal office of the Bond Registrar hereinafter named, with basic interest thereon, from June 1, 1986, or from such later date to which interest has been paid or duly provided for, until the Principal amount hereof is paid or until this Bond, if prepayable, has been duly called for redemption, at the annual interest rate specified above. Basic interest is payable semiannually on June 15 and December 15 in each year, commencing December 15, 1986, to the registered owner of this Bond as such appears of record in the bond register as of the close of business on the'last day (whether or not a business day) of the immediately preceding month. Basic interest is payable by check . or draft mailed by in I as Bond Registrar, Transfer Agent and Paying Agent, or its successor designated under the Ordinance described herein (the Bond Registrar). All Bonds of this series bear additional interest from December 15, 1986 to June�115, 1987, at the rate of one -and -one -quarter percent (1.25%) per annum; and Bonds of this series having stated maturity dates in the years 1988 through 2006 each bear additional interest at the rate of one -and -one -quarter percent (1.25%) per annum, from June 15, 1987 to December 15, 1987. The additional interest on all Bonds of this series is represented by, and payable in accordance with and upon presentation and surrender at the principal office of the Bond Registrar of, separately registered additional interest certificates. The principal of and interest on this Bond are payable in lawful money of the United States of America. Additional provisions of this Bond are contained on the reverse hereof and such provisions shall for all purposes have the same effect as though fully set forth hereon. This Bond shall not be valid or become obligatory for any Purpose or be entitled to any security or benefit under the Ordinance until the Certificate of Authentication hereon shall have been executed by the Bond Registrar by the manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City of Kalispell, Flathead County, Montana, by its City Council, has caused this Bond 'and the Certificate on the reverse side hereof to be executed by the facsimile signatures of the Mayor and the City Clerk and has caused a facsimile of the official seal of the City to be imprinted hereon. (Facsimile Signature) (Facsimile Signature) Mayor City Clerk (Facsimile Seal) CERTIFICATE OF AUTHENTICATION This is one of the Sewerage System Revenue Bonds, Series 1986 delivered pursuant to the Ordinance mentioned within. as Bond Registrar, Transfer Agent and Paying Agent B Authorized Representative I This Bond is one of a series in the aggregate principal amount of $1,300,000 (the Series 1986 Bonds), all of like date of original issue and tenor except as to serial number, interest rate, date, maturity date, denomination and redemption privilege, and all issued for the purpose of financing improvements to the City's municipal sewerage system (the System), under authority of and in conformity with the Constitution and laws of the State of Montana and the ordinances and resolutions of the City, including Montana Code Annotated, as amended, Title 7, Chapter 7, Part 44, and Ordinance No. 859 and Resolution No. - duly enacted by the City Council (collectively, the Ordinance). The Series 1986 Bonds are issuable only as fully registered bonds of a single maturity, in denominations of $5,000 or any integral multiple thereof. The Series 1986 Bonds are issued on a parity and are equally and ratably secured by the Net Revenues of the System with outstanding sewerage system revenue bonds of the City, Series 1972, Series 1976 and Series 1983, dated as of January 1, 1972, July 1, 1976 and September 1, 1983, respectively (the Outstanding Bonds). Reference is made to the Ordinance for a more complete statement of the terms and conditions upon which the Series 1986 Bonds have been issued, the net revenues of the System pledged and appropriated for the payment and security thereof, the conditions upon which additional bonds may be issued under the Ordinance and made payable from such net revenues on a parity with the Outstanding Bonds and the Series 1986 Bonds or otherwise, the conditions upon which the Ordinance may be amended, the rights, duties and obligations of the City, and the rights of the owners of the Series 1986 Bonds. The Series 1986 Bonds maturing in the years 1987 through 1996 are not subject to redemption before maturity, but Series 1986 Bonds having stated maturity dates in the years 1997 through 2006 are each subject to redemption at the option of the City, in whole or in part, in inverse order of maturities and in $5,000 principal amounts selected by lot within a maturity, on June 15, 1996, and any interest payment date thereafter, at a redemption price equal to the principal amount of the Series 1986 Bonds to be redeemed plus interest accrued to the date of redemption. Notice of redemption will be mailed, not less than 30 days before the date fixed for redemption, to the registered owner of each Series 1986 Bond to be redeemed; provided that any defect in or failure to give such mailed notice shall not affect the validity of the proceedings for any Series 1986 Bond not affected thereby. Upon partial redemption of any Series 1986 Bond, a new Series 1986 Bond or Bonds will be delivered to the registered owner without charge, representing the remaining principal amount outstanding. This Bond is a negotiable investment security as provided in the Montana Uniform Commercial Code. As provided in the Ordinance and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Bond Registrar, by the registered owner hereof in person or by his attorney duly authorized in writing, upon surrender hereof together with a' written instrument of transfer satisfactory to the Bond Registrar, duly executed by the registered owner or his attorney; and may also be surrendered in exchange for Series 1986 Bonds of other authorized denominations. Upon such transfer or exchange, the City will cause a new Series 1986 Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. - The City and the Bond Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Bond Registrar shall be affected by any notice to the contrary. IT IS CERTIFIED, RECITED, COVENANTED AND AGREED that the City has duly authorized and will forthwith construct and complete the improvements to the System hereinabove described, has fixed and established and will collect reasonable rates and charges for the services and facilities afforded by the System and has created a special Sewerage System Fund into which the gross revenues of the System, including all additions thereto and replacements and improvements thereof, will be paid, and a separate and special Revenue Bond Account in that fund, into which will be paid each month, from and as a first and prior lien on the Net Revenues of the System then on hand, an amount equal to not less than the sum of one -sixth of the interest due within the next six months and one -twelfth of the principal due within the next twelve months with respect to all Bonds secured by the ordinance and payable from that Account, and in which shall be established and maintained a reserve balance equal to the maximum amount of principal and interest to become due on the Series 1986 Bonds and all Outstanding Bonds in any subsequent fiscal year; that the Revenue Bond Account will be used only to pay the principal of and interest on the Series 1986 Bonds, the Outstanding Bonds and any other additional Bonds issued pursuant to and secured by the Ordinance on a parity therewith, and such rates and charges will from time to time be made and kept sufficient, subject to regulations of the Montana Public Service Commission, to provide gross income and revenues adequate to. pay promptly the reasonable and current expenses of operating and maintaining the System and to produce in each fiscal year Net Revenues in excess of such current expenses, equal to 125% of the maximum amount of principal and interest payable from the Revenue Bond Account in any subsequent fiscal year; that additional Bonds and refunding Bonds may be issued and made payable from the Revenue Bond Account on a parity with the Series 1986 Bonds and Outstanding Bonds, upon certain conditions set forth in the Ordinance, but no obligation will be otherwise incurred and made payable from the Net Revenues of the System, whether or not such obligation shall also constitute a general obligation and indebtedness of the City, unless the lien thereof shall be expressly made subordinate to the lien of the Series 1986 Bonds, the Outstanding Bonds and additional parity Bonds on such Net Revenues; that all provisions for the security of the holder of this Bond set forth in the Ordinance will be punctually and faithfully performed as therein stipulated; that all acts, conditions and things required by the Constitution and laws of the State of Montana and the ordinances and resolutions of the City to be done, to exist, to happen and to be performed in order to make this Series 1986 Bond a valid and binding special obligation of the City according to its terms have been done, do exist, have happened and have been performed as so required; and that this Bond and the interest hereon are payable solely from the Net Revenues of the System pledged and appropriated to the Revenue Bond Account and do not constitute a debt of the City within the meaning of any constitutional or statutory limitation or provision and the issuance of the Series 1986 Bonds does not cause either the general or the special indebtedness of the City to exceed any constitutional or statutory limitation. 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 UNIF GIFT MIN ACT ...... Custodian ...... in common (Cust) (Minor) TEN ENT as tenants by the entireties JT TEN -- as joint tenants with right of survivorship and not as tenants in common under Uniform Gifts to Minors Act ............... (State) I I I Additional abbreviations may also be used. AMOUNT: DOLLARS FOR VALUE RECEIVED, THE CITY OF KALISPELL (the City), a duly organized municipal. -corporation located in Flathead County, Montana, will pay to the registered owner named above, or registered assigns, on the date specified above the amount stated above representing additional interest at the annual rate specified above for the limited period specified above on the Sewerage System Revenue Bonds, Series 1986, dated, as originally issued, as of June 1, 1986, of the City, issued in the aggregate principal amount of $1,300,000, to the extent such Bonds have not been paid prior to said date. Such additional interest is payable, in lawful money of the United States of America, upon presentation and surrender of this Certificate at the principal office of IF in as Bond Registrar, Transfer Agent and Paying Agent (the Registrar), or its successor designated under the provisions of the Ordinance described herein. Additional provisions of this Certificate are contained on the reverse hereof and such provisions shall for all purposes have the same effect as though fully set forth herein. This Certificate shall not be valid or become obli- qatory for any purpose or be entitled to any security or benefit under the Ordinance until the Certificate of Authentication hereon shall have been executed by the Registrar by the manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City of Kalispell, Montana, by its City Council, has caused this Certificate to be executed by the facsimile signatures of the Mayor and the City Clerk and by a facsimile of the official seal of the City, and has caused this Certificate to be dated as of June 1, 1986. CITY OF KALISPELL, MONTANA (Facsimile Signature) (Facsimile Signature) City Clerk (Facsimile Seal) Mayor CERTIFICATE OF AUTHENTICATION This is one of the Certificates representing additional interest on the Bonds delivered pursuant to the Ordinance mentioned herein. Bv as Registrar Authorized Representative [Reverse of Certificates] As provided in Ordinance No. 859 and Resolution No. duly adopted by the City Council of the City (collectively, the Ordinance), pursuant to which the Bonds and this Certificate were issued, and subject to certain limitations set forth therein, this Certificate is transferable upon the books of the City at the principal office of the Registrar by the registered owner hereof in person or by his attorney duly authorized in writing, upon presentation hereof together with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or his attorney. Upon any such transfer, the City will cause a new Certificate to be issued in the name of the transferee, representing additional interest to be paid at the same rate for the same period and on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer. The City and the Registrar may deem and treat the person in whose name this Certificate is registered as the absolute owner hereof, whether this Certificate is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar shall be affected by any notice to the contrary. ASSIGNMENT FOR VALUED RECEIVED the undersigned hereby sells, assigns and transfers unto the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints attornev to transfer the within Bond on the books kept for registration thereof, with full power of substitution in the premises. Date: PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: SIGNATURE GUARANTEE Signature(s) must be guaranteed by a commercial bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges. NOTICE: The signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration, enlargement or any change whatsoever. 3.02. Certificate as to Lecral Ovinion. The following certificate shall be printed on the reverse side of each Series 1986 Bond, following a full, true and correct copy of the text of the legal opinion given at the time of delivery of the Series 1986 Bonds: We certify that the above is a full, true and correct copy of the legal opinion on the issue of Bonds of the City of Kalispell, Montana, which includes the within Bond, dated as of the date of delivery of and payment for the Bonds. (Facsimile Signature) (Facsimile Signature) City Clerk Mayor 3.03. Form of Certificates. The Certificates referred to in Section 2.02 shall be prepared in substantially the followina form: No. (Face of Certificates] UNITED STATES OF AMERICA STATE OF MONTANA COUNTY OF FLATHEAD CITY OF KALISPELL REGISTERED ADDITIONAL INTEREST CERTIFICATE RELATING TO I SEWERAGE SYSTEM REVENUE BONDS SERIES 1986 1 DATED, AS ORIGINALLY ISSUED, AS OF JUNE 1, 1986 Interest Period Additional Interest Rate Date of Payment TEN COM as tenants UNIF GIFT MIN ACT ...... Custodian..... in common (Cust) (Minor) TEN ENT as tenants by the entireties under Uniform Gifts to JT TEN as joint tenants Minors with right of survivorship and Act ......... not as tenants in (State common Additional abbreviations may also be used. ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sells, assigns and transfers unto the within Certificate and all rights thereunder, and hereby irrevocably constitutes and appoints attorney to transfer the within Certificate on the books kept for registration thereof, with full power of substitution in the premises. Dated: PLEASE INSERT SOCIAL SECURITY OR OTHER INDENTIFYING NUMBER OF ASSIGNEE: SIGNATURE GUARANTEE Signature(s) must be guaranteed by a commercial bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges. NOTICE: The signature to this assignment must correspond with the name as it appears upon the face of the within Certificate in every parti- cular, without alteration, enlargement or any change whatsovever. Section 4. Appropriation of Bond Proaeed-s--and Security for the Series 1986 Bonds. 4.01. Proceeds. The proceeds of the Series 1986 Bonds are appropriated to the Sewerage System Fund created by Ordinance No. 859. Any accrued interest on the Series 1986 Bonds shall be credited to the Revenue Bond Account. The balance of the proceeds of the Series 1986 Bonds shall be credited to the Construction Account and applied to payment of costs of the Improvements. Any proceeds of the Series 1986 Bonds to be applied to the acquisition of tangible property as provided in Section 5.03(2) shall be segregated in a special subaccount in the Construction Account and, until so applied, shall be invested in accordance with the provisions of Section 5.03(2). . 4.02. Security for Series 1986 Bonds. The Series 1986 Bonds are issued under Section 4.03 of Ordinance No. 859 and shall, with the Outstanding Bonds and any other additional bonds issued under the provisions of said Section 4.03 or Section 4.02 of Ordinance No. 859, be equally and ratably secured by the provisions of Ordinance No. 859 and this Resolution and payable out of the net revenues appropriated to the Revenue Bond Account - of the Sewerage System Fund, without preference or priority, all as provided in Ordinance No. 859. The City shall keep, perform and observe each and every one of its covenants and undertakings set forth in Ordinance No. 859 and shall cause the Improvements to be undertaken and completed expeditiously. 4.03. Reserve. The City has pursuant to Section 3.04 of Ordinance No. 859 established a reserve in the Revenue Bond Account (the Reserve) to secure Bonds payable therefrom. The City covenants and agrees to increase the balance in the Reserve, by equal monthly payments commencing July 1986 and concluding June 1989 from available Net Revenues of the System, to an amount equal to the maximum amount of principal and interest payable on the Outstanding Bonds and the Series 1986 Bonds in any future fiscal year and, from and after July .1989, to maintain the Reserve in such amount. 4.04. Storm Sewer Charges. A portion of the Improvements constitutes improvement of the portion of the System relating to the collection of storm water. In Ordinance No. 862, as amended by Ordinance No.IR�11, the City established a procedure to assess the costs of improvements to the storm sewer portion of the System against benefited properties. The City hereby covenants and agrees that it will do and perform all acts and things necessary to charge against benefited properties the costs of the Improvements constituting storm sewer improvements to be assessed in the following years and amounts: Year Amount Year Amount 1986 $31,756.93 1997 $33,392.50 1987 30,242.50 1998 36,667.50 1988 34,542.50 1999 34,567.50 1989 33,492.50 2000 37,467.50 1990 32,442.50 2001 1991 31, 392. 50' 2002 1992 30,342.50 2003 1993 34,292.50 2004 1994 32,892.50 2005 1995 31,492.50 2006 1996 35,092.50 The collections of all such storm sewe-r charges shall be deposited in the Sewerage System Fund, as provided in Ordinance No. 862, as amended by Ordinance No.1-011. Section 5. Pending Federal Legislation. 5.01. Tax —Re-form Bill. This Council understands that on December 17, 1985, the United States House of Representatives passed H.R. 3838 (the Tax Reform Bill), which, among other things, includes substantial additional requirements which must be satisfied by the issuers of municipal obligations (including obligations of the character of the Series 1986 Bonds) in order that the interest on such obligations be and remain exempt from federal income taxation. In their current form, the provisions of the Tax Reform Bill apply to municipal obligations issued after December 31, 1985. To enhance the marketability of the Series 1986 Bonds, this Council has determined it to be necessary and desirable and in the best interests of the City to structure the Series 1986 Bonds and the application of the proceeds thereof in a manner so as to comply with the requirements of the Tax Reform Bill and, if Possible, to comply with the requirements of the Tax Reform Bill as finally enacted, assuming that, as finally enacted, it would apply to the Series 1986 Bonds. 5.02. General Covenants. The City covenants and agrees with the owners from time to time of the Series 1986' Bonds that it will,take, and will cause its officers, employees or agents to take, all actions necessary to comply with the Tax Reform Bill, and that it will not take or permit to be taken by any of its officers, employees or agents any actions that would cause interest on the Series 1986 Bonds to become subject to federal income taxation under the Tax Reform Bill, until the Tax Reform Bill is enacted or the 99th Congress adjourns sine die without enactment of the Tax Reform Bill. In addition, the City covenants and agrees with the owners from time to.time of the Series 1986 Bonds that if the Tax Reform Bill is enacted and its provisions are applicable to the Series 1986 Bonds, (5) The City agrees that at no time during any Bond Year (as hereinafter defined) shall it invest or cause to be invested in nonpurpose obligations (other than obligations the interest on which is exempt from federal income taxation under Section 103 of the Code) with a yield higher than the yield of the Series 1986 Bonds (determined in accordance with the Tax Reform Bill) "gross proceeds" of the Series 1986 Bonds in excess of 150 percent of the debt service on the Series 1986 Bonds for the Bond Year, and agrees further to reduce the amount so invested within 30 days after the date any Series 1986 Bonds are redeemed during such Bond Year to an amount not in excess of 150 percent of the debt service on the Series 1986 Bonds for the Bond Year, giving effect to such redemption; provided that no sale or disposition of an'investment is required if, but only so long as, the sale or disposition would result in the realization of a loss for federal income tax purposes that exceeds the amount which, but for such sale or disposition, would at the time be rebated under the Tax Reform Bill to the United States if a rebate payment were then due. For purposes of this Subsection (6), "gross proceeds" of the Series 1986 Bonds include, as of the date of determination: (i) the Reserve Amount, and (ii) the amounts on deposit in the Revenue Bond Account allocable to the Series 1986 Bonds in excess of the amounts therein to be applied to the payment of principal of or interest on the Series 1986 Bonds in the next succeeding 12 months. The yield of a nonpurpose obligation shall be determined in accordance with the Tax Reform Bill and valued as if acquired for its fair market value at the time such obligation is acquired with or attributable to gross proceeds of the Series 1986 Bonds. As used herein, "Bond Year" means a one-year period during which any Series 1986 Bonds are outstanding commencing on the date of issue of the Series 1986 Bonds or the anniversary thereof and concluding on the day before the next succeeding Bond Year or, for the final Bond Year, the day before said anniversary date in the year 2006. (6)(a) The City will make the determinations required. by this paragraph (6) and shall rebate to the United States, not less frequently than once each five years after the date of issuance of the Series 1986 Bonds, an amount equal to at least 90 percent of the Rebate Amount (as hereinafter defined), and within 30 days after payment or redemption of all of the Series 1986 Bonds, 100 percent of the Rebate Amount, as required by the Tax Reform Bill and any regulations promulgated thereunder. As used herein, "Rebate Amount" means the amount required under the Tax Reform Bill to be rebated to the United States, computed in accordance with the provisions of the Tax Reform Bill and any regulations promulgated thereunder. (b) The City shall determine the Rebate Amount at least every year and upon payment or redemption of all of the Series 1986 Bonds, and shall file such determination, together with any supporting documentation required to calculate or evidence the Rebate Amount, in the office of the Director of Finance. The City shall retain records of such determinations until six years after the final payment or redemption of the Series 1986 Bonds. Upon each such determination, the City shall set aside the Rebate Amount so determined, and shall separately account for the earnings from the investment thereof, and such earnings shall become part of the Rebate Amount. (7) The City shall file with the Secretary of the Treasury, not later than August 15, 1986, a statement concerning the Series 1986 Bonds containing the information required by the Tax Reform Bill. (8) If legislation other than the Tax Reform Bill is enacted or if the Department of the Treasury promulgates amendatory or supplementary regulations and such legislation or regulations are applicable to the Series 1986 Bonds, the City covenants and agrees with the owners from time to time of the Series 1986 Bonds that the City will take, and will cause its officers, employees and agents to take, all actions necessary to comply with the such legislation or regulations, and that it will not take or permit to be taken by any of its officers, employees or agents any action which would cause interest on the Series 1986 Bonds to become subject to federal income taxation under the provisions of such legislation or J-r--Vu OL U11ZO. that the City will take, and will cause its officers, employees and agents to take, all actions necessary to comply with the Tax Reform Bill as enacted, and that it will not take or permit to be taken by any of its officers, employees or agents any action which would cause interest on the Series 1986 Bonds to become subject to federal income taxation under the provisions of the Tax Reform Bill as enacted. 5.03. Specifig, Covenants. In furtherance of the general covenants of the City contained in Section 5.02, the City further agrees with the owners from time to time of the Series 1986 Bonds, as follows: (1) The City will spend not less than five percent of the net proceeds of the Series 1986 Bonds within 30 days after the date of issue of the Bonds, on costs of the Improvements, and will expend all ot the proceeds of the Series 1986 Bonds, including investment income therefrom, on costs of the Improvements within three years after the date of issue of the Series 1986 Bonds. (2) The City shall not, after 30 days after the date of issuance of the Series 1986 Bonds, invest or cause to be invested the proceeds of the Series 1986 Bonds or investment earnings thereon to be applied to the acquisition of tangible property for the Improvements, including the acquisition of any property as to which the City has entered into a contract with a vendor or supplier, or to be applied to any costs of the Improvements not described in paragraph (3) of this Section 5.03, at a yield greater than the yield of the Series 1986 Bonds (determined in accordance with the Tax Reform Bill). (3) The City shall not invest or cause to be invested the proceeds of the Series i986 Bonds or investment earnings thereon to be applied to construction expenditures for the Improvements, including payments to be made by the City to contractors for the Improvements, at a yield greater than the yield of the Series 1986 Bonds (determined in accordance with the Tax Reform Bill) after the earlier of any of the following: (a) construction of the Improvements is substantially completed or abandoned, or I (b) an amount equal to the proceeds of the Series 1986 Bonds has been expended by the City on the Improvements, or (c) the day which i's three years after the earlier of (i) the date of issue of the Series 1986 Bonds, or (ii) the date construction of the Improvements begins. (4) As provided in Section 3.04, payment of principal of and interest on the Series 1986 Bonds is secured by the Reserve. The amount on deposit in the Reserve allocable to the Series 1986 Bonds (the Reserve Amount) constitutes a reasonably required reserve fund which may be invested without yield limitation if the Reserve Amount does not at any time exceed the Maximum Reserve Requirement, which is the lesser of: M 15 percent of the original proceeds of the Series 1986 Bonds ($195,000), (ii) the maximum amount of principal and interest payable on the.Series 1986 Bonds in any fiscal year, or (iii) 125 percent of the average amount of principal and interest payable on the Series 1986 Bonds in any fiscal year. To ensure that the Reserve Amount never exceeds the Maximum Reserve Requirement, the City agrees that following the payment of Series 1986 Bonds on each June 15, the City will calculate the Reserve Amount, and that, if the Reserve Amount exceeds the maximum amount of principal and interest payable on the Series 1986 Bonds then outstanding in any future fiscal year, the City will within 30 days thereafter either (a) reduce the Reserve Amount so that it does not exceed such amount or (b) limit the yield of the investments allocated to the Reserve Amount, to the extent permissible under Ordinance No. 859, in excess of such amount to the yield of the Series 1986 Bonds if and to the extent such reduction or limitation is necessary to prevent the Series 1986 Bonds from becoming "arbitrage bonds" within the meaning of the Tax Reform Bill. In determining the Reserve Amount, the City shall allocate amounts on deposit in the Reserve to outstanding Bonds in proportion to their original principal amounts. 5.04. 'Amendment of Resolution. The city reserves the right to amend or modify the provisions of Sections 5.01, 5.02 or 5.03, if and to the extent that the City receives an opinion of nationally recognized bond counsel that such amendment or -Elie exemption from modification-w-ili'not adversely affe&t federal income taxation of the interest on the Series 1986 Bonds tinder then existing la�qs or regulations or any pending legislation or regulations that are applicable to the Series 1986 Bonds. section 6. Effec-tiVe Date. This resolution shall be in full force and effect. from and after its passage. Passed and adopted by the City Council Of the City Of Kalispell, Montana, this 21 day of A -or i I F 1986. ayo�r Attest: ri i v- Clerk 1, the undersigned, City Clerk of the City of Kalispell, certify that the foregoing is a true copy of the Resolution passed by the city Council of the City of Kalispell, Montana, at a reguldr meeting held City Clerk of the City of Kalispell, Montana I