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HomeMy WebLinkAbout1991-3380 Second Lien Water and Sewer Revenue Bonds ORDINANCE N63 38 0 AN ORDINANCE of the City of Yakima, Washington, authorizing the issuance and sale of water and sewer reverue bonds of the City in the aggregate principal amount of not to exceed $8,000,000 for the purpose of broviding a portion of the funds necessary to re`und certain outstanding obligations of the City and to acquire, construct and install certain additions and improvements to the combined water and sewerage system of the City; fixing the date, form, terms, maturities covenants and conditions under which the bonds s.i be issued; providing for the disposition of the proceeds thereof including the purchase of certain obligations from such proceeds; providing for the redemption of certain outstanding bonds; and establishing certain funds and accounts. WHEREAS, the City of Yakima, Washington (the "City ") now owns, operates and maintains a water supply and distribution system and a sewerage collection and disposal system, and said water and sewerage systems ha e been combined in the manner provided by law; and WHEREAS, the City has heretofore issued its Water and Sewer Revenue Bonds, 1964, pursuant to Ordinance No. 475 (the "1964 Bonds "), its Water and Sewer Revenue Bonds, Series 1968B, pursuant to Ordinance No. 1071 (the "1968B Bonds ") and its Water and Sewer Revenue Bonds, Series 1978, pursuant to Ordinance No. 2231 (the "1978 Bonds ") and its Water and Sewer Revenue Bonds, 1983, pursuant to Ordinance No. 2677 (the "1983 Bonds ") (the Outstanding bonds of each such series are hereinafter referred to collectively as the "First Lien Parity Bonds "). WHEREAS, the City now has outstanding its 1983 Bonds in the aggregate principal amount of $3,235,000, which 1983 Bonds mature 1110 -1- ASR313 91/07/11 on March 1 in each of the following years in the following amounts 4 111 and bear interest as follows: Interest Maturity Years Amounts Rates 1992 $150,000 8.25 1993 165,000 8.50 1994 185,000 8.75 1995 200,000 9.00 1996 220,000 9.15 1997 245,000 9.30 1998 270,000 9.40 1999 295,000 9.50 2000 325,000 9.60 2001 355,000 9.70 2002 395,000 9.70 2003 430,000 9.70 and WHEREAS, the proceedings of the City authorizing the issuance of the 1983 Bonds provide that the City may call the 1983 Bonds 4 110 maturing on and after March 1, 1994 for redemption on March 1, 1993, at a redemption price of 102% of the principal amount thereof plus accrued interest to the date of redemption; and WHEREAS, after due consideration it appears that the 1983 Bonds maturing in the years 1994 through 2003 and aggregating $2,920,000 in principal amount (the "Refunded Bonds ") may be refunded by the issuance and sale of the revenue bonds of the City authorized herein so that a substantial savings to the City and its citizens will be effected by the issuance of such bonds and the payment and redemption of the Refunded Bonds on March 1, 1993; and WHEREAS, in order to effect such refunding in the manner that will be most advantageous to the City and its citizens, it is -2- ASR313 91/07/11 411 hereby found necessary and advisable that certain "Acquired Obligations," bearing interest and maturing at such time or times as necessary to pay the principal of and interest on the 1983 Bonds as the same shall become due and to so pay and redeem the Refunded Bonds, be purchased out of the proceeds of sale of the bonds authorized herein; and WHEREAS, it has been found necessary and advisable that the City make certain additions and betterments to its water and sewer system (the "Project "); and WHEREAS, it was provided in each of the ordinances authorizing the issuance of the First Lien Parity Bonds that additional water and sewer revenue bonds may be issued by the City with a lien and • charge in the Gross Revenues of the System junior or inferior to the payments required to be made on the First Lien Parity Bonds payable; and WHEREAS, in order to provide the funds necessary to refund the Refunded Bonds and to complete the Project, it is deemed necessary and advisable that the City issue its Second Lien Water and Sewer Revenue and Refunding Bonds, Series 1991, in the aggregate principal amount of not to exceed $8,000,000 (the "1991 Bonds "), such 1991 Bonds to be payable from Gross Revenues of the System, after all required payments for Costs of Maintenance and Operation and the First Lien Parity Bonds have been made or duly provided for; -3- ASR313 91/07/11 the of Yakima NOW, THEREFORE, BE IT ORDAINED BY th City , Washington, as follows: ARTICLE I DEFINITIONS Section 1.1. Definitions. As used in this ordinance: "Accreted Value" means with respect to any Capital Appre- ciation Bonds (A) as of any Valuation Date, the amount set forth for such date in any ordinance authorizing such Capital Appreciation Bonds and (B) as of any date other than a Valuation Date, the sum of (1) the Accreted Value on the preceding Valuation Date and (2) the product of (a) a fraction, the numerator of which is the number of days having elapsed from the preceding Valuation Date and the denominator of which is the number of days from such 4110 preceding Valuation Date to the next succeeding Valuation Date, calculated based on the assumption that Accreted Value accrues during any semiannual period in equal daily amounts on the basis' of a year of twelve thirty -day months, times (b) the difference between the Accreted Values for such Valuation Dates. "Acquired Obligations" means the investments now or hereafter acquired by the City to effect the refunding of the Refunded Bonds. "Additional Bonds" means any revenue bonds, revenue warrants or other revenue obligations which may be issued in the future on a parity of lien with the 1991 Bonds and any other Second Lien Parity Bonds. "Annual Debt Service" means for any specified Fiscal Year: -4- ASR313 91/07/11 (1) with respect to any Outstanding Second Lien Parity Bonds, the amounts required to be deposited during that period in the Bond Fund (excluding Reserve Account therein; (2) with respect to any Outstanding Capital Appreciation Bonds, the principal amount thereof shall be equal to the Accreted Value thereof maturing or scheduled for payment in such period, and no other interest shall be included; (3) with respect to any Outstanding Fixed Rate Bonds, an amount equal to (A) the principal amount of such Fixed Rate Bonds due or subject to mandatory redemption during such period and for which no sinking fund installments have been established, (B) the amount of any payments required to be made during such period into • any sinking fund established for the payment of any such Fixec: Rate Bonds, plus (C) all interest payable during such period on any such Fixed Rate Bonds Outstanding and with respect to Fixed Rate Bonds with mandatory sinking fund requirements, calculated on the assumption that mandatory sinking fund installments will be applied to the redemption or retirement of such Fixed Rate Bonds on the date specified in the ordinance authorizing such Fixed Rate Bonds; and (4) with respect to Outstanding Variable Rate Bonds, the principal for any period and interest on such Variable Rate Bonds during such period computed on the assumption that the amount of Variable Rate Bonds Outstanding as of the date of such computation would be amortized (i) in accordance with the mandatory redemption -5- ASR313 91/07/11 provisions, if any, set forth in the ordinance authorizing the • issuance of such Variable Rate Bonds, or if mandatory redemption provisions are not provided, during a period commencing on the date of computation and ending on the date 30 years after the date of issuance (ii) at an interest rate equal to the yield to maturity set forth in the Revenue Bond Index (40 -Bond) published in the edition of The Bond Buyer (or comparable publication or such other similar index selected by the City in good faith) selected by the City and published within ten days prior to the date of calculation or, (iii) to provide for essentially level annual debt service of principal and interest over such period; and, for the purpose of calculating the principal and interest on Variable Rate Bonds in any Fiscal Year, such Variable Rate Bonds shall be assumed to mature on the stated maturity date or mandatory redemption date • thereof. "Arbitrage Rebate and Investment Accounting Certificate" means the certificate executed by the Director of Finance and Budget of the City setting forth the methodology for computation of Rebatable Arbitrage. "Assessment Income" means the principal of and interest on special assessments levied in any local improvement district or utility local improvement district which are pledged to be paid into the Bond Fund. In the case of assessments payable in installments, Assessment Income shall be allocated to the years in which it would be received if the unpaid balance of each assessment -6- ASR313 91/07/11 roll were paid in the remaining number of installments with interest on the declining balance at the times and at the rate provided in the ordinance confirming the assessment roll. "Assessments" means any special assessments which may be levied in any local improvement district or utility local improvement district of the City created for the acquisition, construction or installation of additions and improvements to or extensions of the System, including any installment of assessments and any interest or penalties which may be due thereon, if such assessments are pledged to be paid into the Bond Fund. The word "Assessments" shall include any installments of assessments and any interest or penalties which may be due thereon. • "Average Annual Debt Service" means the amount determined by dividing (a) the sum of all interest and principal to be paid on outstanding Bonds from the date of determination to the last maturity date of such Bonds, by (b) the number of Fiscal Years or calendar years from and including the Fiscal Year or calendar year in which the determination is made to the last Fiscal Year or calendar year in which the sum of (i) the principal amount of Serial Bonds maturing in such Fiscal Year plus (ii) the Sinking Fund Requirement for such Fiscal Year, exceeds 4% of the principal amount of Bonds outstanding as of the date of determination. "Bond Counsel" means an attorney at law or a firm of attorneys, selected by the City, or nationally recognized standing in matters pertaining to bonds issued by states and their political -7- ASR313 91/07/11 subdivisions, duly admitted to the practice of law before the •� highest court of any state of the United States of America. "Bond Fund" means the Second Lien Water and Sewer Revenue Bond Fund created by Section 5.2 of this ordinance. "Bond Registrar" means the fiscal agency of the State of Washington in either Seattle, Washington, or New York, New York, for the purposes of registering and authenticating the Bonds, maintaining the Bond Register, effecting transfer of ownership of the Bonds and paying interest on and principal of the Bonds. "Bond Year" means each one -year period, or less from the date of closing, that ends at the close of business on December 31. "Bonds" means the 1991 Bonds, all other Second Lien Parity Bonds and all First Lien Parity Bonds. 1111 "Capital Appreciation Bonds" means any Second Lien Parity Bonds hereafter issued as to which interest is payable only at the maturity or prior redemption of such Bonds. For the purposes of (i) receiving payment of the redemption price, if any, of a Capital Appreciation Bond that is redeemed prior to maturity, or (ii) computing the principal amount of Second Lien Parity Bonds held by the owner of a Capital Appreciation Bond in giving to the City or the Paying Agent any notice, consent, request, or demand for any purpose whatsoever, the principal amount of a Capital Appreciation Bond shall be deemed to be its Accreted Value. "Capital Fund" means the heretofore created Wastewater Facility Capital Fund of the City. -8- ASR313 91/07/11 1111 "City" means the City of Yakima, Washington, a municipal corporation duly organized and existing under and by virtue of the laws of the State of Washington. "Closing" means the delivery of any 1991 Bonds to, and payment of the purchase price therefor by, the initial purchasers of any 1991 Bonds. "Code" means the Internal Revenue Code of 1986, as amended, as the same may be amended from time to time, and the regulations promulgated thereunder. "Computation Date" means the Installment Computation Date or the Final Computation Date. "Costs of Maintenance and Operation" means all normal • operating expenses, current maintenance expenses, expenses of reasonable upkeep and repairs, insurance and administrative expenses and reasonable pro -rata bu::get charges for services provided to the System by City departments, but excludes depreciation, payments for debt service or into reserve accounts, costs of capital additions to or replacements of the System, municipal taxes, or payments to the City in lieu of taxes. "Council" means the legislative body of the City as the same shall be duly and regularly constituted from time to time. "Coverage Requirement" means (a) for any period during which Assessments may be paid without becoming delinquent, the sum of (i) the product of Average Annual Debt Service on all Second Lien Parity Bonds then outstanding times a fraction, the numerator of • -9- ASR313 91/07/11 which is the aggregate principal amount of nondelinquent 1111' Assessments which remain to be paid into the Bond Fund plus the principal amount of Assessments previously paid into and then on hand in the Bond Fund, and the denominator of which is the aggregate principal amount of Second Lien Parity Bonds then Outstanding, plus (ii) 1.40 times the product of Average Annual Debt Service on all Second Lien Parity Bonds then Outstanding times the difference of one minus the fraction calculated pursuant to (i) above; or (b) for any other period, the product of 1.40 times Average Annual Debt Service on all Second Lien Parity Bonds then Outstanding. "Escrow Agreement" .means the Escrow Agreement dated as of August 1, 1991 between the City and the Refunding Agent. "Final Computation Date" means the date that the last 1991 4111 Bond is discharged. A 1991 Bond is discharged on the date that all amounts due under the terms of the 1991 Bond are actually and unconditionally due if cash is available at the place of payment and no interest accrues with respect to the 1991 Bond after such date. "First Lien Parity Bonds" means the following Outstanding Bonds: -10- ASR313 91/07/11 • Amount Authorizing Series or Issues Date of Issue Outstanding Ordinance Water and Sewer Revenue Bonds, 1964 1, 1964 $285,000 475 Water and Sewer Revenue Bonds, 1968 Series B December 1, 1968 $2,535,000 1071 Water and Sewer Revenue Bonds, 1978 December 1, 1978 $3,500,000 2231 Water and Sewer Revenue Bonds, 1983 March 1, 1983 $3,235,000 2677 The First Lien Parity Bonds are the only revenue bonds of the City Outstanding at this time to which any part of the Gross Revenues of the System have been pledged for the payment of the principal • thereof and interest thereon. "First Lien Revenue Bond Fund" means, collectively, the "Water and Sewer Revenue Bond Fund, 1964," created by Ordinance No. 475 of the City, the "Water and Sewer Revenue Bond Fund, 1968," created by Ordinance No. 986 of the City, the "Water and Sewer Revenue Bond Fund, 1978," created by Ordinance No. 2231 of the City and the "Water and Sewer Revenue Bond Fund, 1983" created by Ordinance No. 2677 of the City, and shall include the "Reserve Account" in the 1964 Revenue Bond Fund, the "Reserve Account" in the 1968 Revenue Bond Fund, the "Reserve Account" in the 1978 Revenue Bond Fund and the "Reserve Account" in the 1983 Revenue Bond Fund. • - 11 - ASR313 91/07/11 4111, " " Fiscal Year used by the City at an Fiscal Year" means the Fi y y any time. At the time of the adoption of this ordinance, the Fiscal Year is the twelve -month period beginning January 1 of each year. "Fixed Rate Bonds" means those Second Lien Parity Bonds other than Capital Appreciation Bonds issued under an ordinance in which the rate of interest on such Fixed Rate Bonds is fixed and determinable through their final maturity or for a specified period of time. If so provided in the ordinance authorizing their issuance, Fixed Rate Bonds may bear a fixed and determinable interest rate for only a portion of their term. "Government Obligations" means direct obligations of, or obligations the principal of and interest on which are uncondi- tionally guaranteed by, the United States Government. 4 110 "Gross Revenues" means all earnings, revenue and moneys received by the City from or on account of the operations of the System, from any source whatsoever. "Interest Commencement Date" means, with respect to any Capital Appreciation Bonds, the date specified in any ordinance authorizing such Capital Appreciation Bonds (which date must be prior to the maturity date for such Capital Appreciation Bonds) after which interest accruing on such Capital Appreciation Bonds shall be payable semiannually, with the first such payment date being the applicable interest payment date immediately succeeding such Interest Commencement Date. -12- ASR313 91/07/11 • "Installment Computation Date" means the last day of the fifth Bond Year and of each succeeding fifth Bond Year. "Maximum Interest Rate" means, with respect to any particular Variable Rate Bond, a numerical rate of interest, which shall be set forth in any ordinance authorizing such Bond, that shall be the maximum rate of interest such Bond may at any time bear. "Net Revenues" means the Gross Revenues of the System less the Costs of Maintenance and Operation. "1983 Bonds" means the Water and Sewer Revenue Bonds, Series 1983, of the City issued under date of March 1, 1983 pursuant to Ordinance No. 2677, and presently Outstanding in the aggregate principal amount of $3,235,000. • "1991 Advance Refunding Fund" means the fund created by Section 5.4 hereof. "1991 Bonds" means the City of Yakima Second Lien Water and Sewer Revenue Bonds, 1991, in the aggregate principal amount of not to exceed $8,000,000 authorized by this ordinance, in the form contained in Exhibit A hereto. "Nonpurpose Payments" means, in general, any payment with respect to an investment allocated to the 1991 Bonds. The following types of payments are specifically included: (a) Direct Payments. The amount of gross proceeds of the 1991 Bonds directly used to purchase the investment. Direct payments do not include brokerage commissions, administrative expenses or similar expenses. • -13- ASR313 91/07/11 (b) Constructive Payments. The fair market value (as 411' of the date of allocation to the 1991 Bonds) of any investment that was not directly purchased with gross proceeds of the 1991 Bonds, but which is allocated to the 1991 Bonds. (c) Payments of Rebatable Arbitrage. Any payment of Rebatable Arbitrage if such payment is made no later than the due date for such payment. "Nonpurpose Receipts" means, in general, any receipt with respect to an investment allocated to the 1991 Bonds. The following types of receipts are specifically included: (a) Actual Receipts. Any amount actually or constructively received with respect to an investment. Actual receipts may not be reduced by selling commissions, administrative expenses or similar expenses. (b) Disposition Receipts. An amount determined by treating an investment that ceases to be allocated to the Bonds (other than by reason of a sale or retirement) as if sold for fair market value on the date that the investment ceases to be allocated to the 1991 Bonds. (c) Installment Date Receipts. The fair market value (or, for fixed rate investments, present value) of all investments allocated to the 1991 Bonds at the close of business on any Computation Date. (d) Imputed Receipts. Any receipts that are required to be imputed and taken into account pursuant to Section 411 -14- ASR313 91/07/11 • 1.148 -5T of the Temporary Income Tax Regulations or any successor Temporary or Final Income Tax Regulations. "Outstanding" means, in connection with any of the Bonds, as of the time in question, all Bonds issued except (a) Bonds theretofore paid and cancelled or having matured or been called for redemption, payment has been provided therefor, or Bonds which have been defeased in accordance with their authorizing ordinance and state law. "Payinc Agent" means the designated fiscal agencies of the State of Washington or any bank or banks designated a paying agent by the City. "Permitted Investments" means the following to the extent the 111 same are legal for investments of funds of the City: (a) any bonds or other obligations which as to principal and interest constitute direct obligations of, or are unconditionally guaranteed by, the United States, including obligations of any of the federal agencies set forth in clause (b) below to the extent unconditionally guaranteed by the United States; (b) obligations of the E;port- Import Bank of the United States, the Government National Mortgage Association, the Federal National Mortgage Association to the extent guaranteed by the Government National Mortgage Association, the Federal Financing Bank, the Farmers Home Administration, the Federal Home Loan Bank, and the Federal Home Loan Mortgage Association, or any agency or instrumentality of the Federal Government which shall be established for the purposes of acquiring • -15- ASR313 91/07/11 ® the obligations of any of the foregoing or otherwise providing financing therefor; (c) new housing authority bonds issued by the public agencies or municipalities and fully secured as to the payment of both principal and interest by a pledge of annual contributions under an annual contributions contract or contracts with the United States; or project notes issued by public agencies or municipalities and fully secured as to the payment of both principal and interest by a requisition or payment agreement with the United States; (d) direct and general obligations of any state within the United States, to the payment of the principal of and interest on which the full faith and credit of such state is pledged, provided, that at the time of their purchase, such obligations are rated in one of the two highest rating categories 411 by Moody's Investors Service, Inc. and Standard & Poor's Corporation; (e) certificates of deposit, whether negotiable or nonnegotiable, issued by any bank, savings and loan association, or trust company, provided that such certificates of deposit shall be (i) continuously and fully insured by the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation, or (ii) issued by a recognized qualified public depositary of the State of Washington under RCW Chapter 39.58, as amended, or (iii) continuously and fully secured by such securities as are described above in clauses (a) or (b), which shall have a market value (exclusive of accrued interest) at all times at least equal to the principal amount of such certificates of deposit; 411 -16- ASR313 91/07/11 (f) any repurchase agreement with any bank or trust company organized under the laws of any state of the United States or any national banking association, which is secured by such securities as described in clauses (a) or ( b) above in the possession or custody of the City, its agent or Trustee and in which the City, its agent or Trustee has a first perfected security interest free and clear of all rights of third parties, and which has a market value determined monthly equal to 100% of the face amount of the repurchase agreement; (g) Refunded Municipals; and (h) any other investments or investment agreements permitted under the laws of the State of Washington as amended from time to time. "Plan Resolution" means Resolution No. D -5529 of the City. 111 "Professional Utility Consultant" means the independent person(s) or firm(s) selected by the City having a favorable reputation for skill and experience with facilities of comparable size and character to the System in such of the following as are relevant to the purposes for which they are retained: (a) engineering and operations, and (b) the design of rates. "Project" means the planned additions and improvements of the wastewater collec;ion, treatment System of the City described in the Plan Resolution "Qualified Insurance" means any noncancellable municipal bond insurance policy or surety bond issued by any insurance company licensed to conduct an insurance business in any state of the United States (or by a service corporation acting on behalf of one • -17- ASR313 91/07/11 41, or more such insurance companies) which insurance company or companies, as of the time of issuance of such policy or surety bond, are currently rated in the highest rating category by Moody's Investors Service, Inc. or Standard & Poor's Corporation or their comparably recognized business successors. "Qualified Letter of Credit" means any irrevocable letter of credit issued for the account of the City on behalf of the owners of the Bonds, by an institution that maintains an office, agency or branch in the United States and as of the time of issuance of such letter of credit is currently rated in the highest rating category by Moody's Investors Service, Inc. or Standard & Poor's Corporation or their comparably recognized business successors. "Rating Agency" means as of any date, Moody's Investors Service, Inc., Standard & Poor's Corporation or any other nationally recognized securities rating agency. "Rebatable Arbitrage" means the amount, if any, payable to the United States pursuant to Section 6.9 hereof. "Record Date" for any series of Second Lien Parity Bonds means the record date or dates for such series of Second Lien Parity Bonds established in the ordinance providing for the issuance of such series of Second Lien Parity Bonds. "Refunded Bonds" means 1983 Bonds maturing in the years 1994 through 2003 and aggregating $2,920,000 in principal amount. "Refunded Municipals" means pre- refunded municipal obligations meeting the following conditions: (i) the obligations are not -18- ASR313 91/07/11 callable prior to maturity or the trustee has been given irrevocable instructions concerning calling and redemption; (ii) the obligations are secured by cash or Governmental Obliga- tions which may be applied only to interest, principal, and premium payments of such obligations; (iii) the principal and interest of the Governmental Obligations (plus any cash in the fund) are sufficient to meet the liabilities of the obligations, which sufficiency has been verified by an independent public accountant; (iv) the Governmental Obligations serving as security for the obligations are held by an escrow agent or a trustee; (v) the Governmental Obligations are not available to satisfy any other claims, including those against the trustee or escrow agent. • "Refunding Agent" means Security Pacific Bank Washington, N.A. "Registrar" means the registrar and authenticating agent for the 1991 Bonds appointed pursuant to Section 3.5 hereof, its successor or successors and any other entity that may at any time be substituted in its place pursuant to this ordinance. "Reserve Account" means the Reserve Account created in the Bond Fund by Section 5.2(a)(iv) of this ordinance. "Reserve Account Requirement" means the Average Annual Debt Service of all Second Lien Parity Bonds Outstanding. In the case of Variable Rate Bonds, the interest rate thereon shall be ° calculated on the assumption that such Variable Rate Bonds will bear interest at a rate equal to the higher of (a) the rate most recently reported by the "Bond Buyer" as the Bond Buyer's Index for • -19- ASR313 91/07/11 411" long -term revenue bonds or (b) a rate equal to x +y where x represents the average rate of interest borne by such Variable Rate Bonds in the twelve months preceding the date of calculation or in the case of newly issued Variable Rate Bonds the initial rate of interest borne by such Bonds and y represents one -half the difference between the Maximum Interest Rate applicable to such Variable Rate Bonds and x; provided that in no event shall such assumed Variable Rate exceed the Maximum Interest Rate and provided further that if on such date of calculation the interest rate on such Bonds shall then be fixed to maturity, the interest rate used for such specified period for the purpose of the foregoing calculation shall be such actual interest rate. "Revenue Fund" means the Water and Sewer Operating Funds of 4 110 the City heretofore established. "Second Lien Parity Bonds" means any Outstanding revenue bonds, revenue warrants or other revenue obligations issued by the City which have a lien upon the Gross Revenues of the System to pay and secure the payment of the principal thereof and interest thereon equal to the lien created upon the Gross Revenues of the System to pay and secure payment of the principal of and interest on the 1991 Bonds. "Second Lien Parity Bonds" includes the 1991 Bonds and any Additional Bonds. "System" means the combined water and sewerage system of the City as it now exists, as it shall be added to and improved and extended with the proceeds of sale of the 1991 Bonds, and as it may 4110 -20- ASR313 91/07/11 be later added to, extended and improved for as long as an First P g Lien Parity Bonds or any Second Lien Parity Bonds remain outstanding. "Serial Bonds" means Second Lien Parity Bonds other than Term Bonds. "Sinking Fund Requirement" means, for any Fiscal Year, the principal amount and premium, if any, of Term Bonds required to be purchased, .redeemed or paid at maturity for such Fiscal Year as established by the ordinance authorizing the issuance of such Term Bonds. "Term Bonds" means Second Lien Parity Bonds of any principal maturity that are subject to mandatory redemption or for which • mandatory sinking fund payments are required. "Valuation Date" means with respect to any Capital Appreciation Bonds the date or dates set forth in any ordinance authorizing such Capital Appreciation Bonds on which specific Accreted Values are assigned to the Capital Appreciation Bonds. "Variable Interest Rate" means a variable interest rate or rates to be borne by Second Lien Parity Bonds or any one or more maturities within an issue of Second Lien Parity Bonds. The method of computing such variable interest rate shall be specified in the ordinance authorizing such Second Lien Parity Bonds. Such variable interest rate shall be subject to a Maximum Interest Rate and there may be an initial rate specified, in each case as provided in such ordinance, or a stated interest rate that may be changed from time -21- ASR313 91/07/11 to ti as provided rovided in such ordinance. Such ordinance shall also 4110 specify either (i) the particular period or periods of time or manner of determining such period or periods of time for which each value of such Variable Interest Rate shall remain in effect or (ii) the time or times upon which any change in such Variable Interest Rate shall become effective. "Variable Rate Bonds" for any period of time means Second Lien Parity Bonds which during such period bear a Variable Interest Rate; provided that Second Lien Parity Bonds the interest rate on which shall have been fixed for the remainder of the term thereof shall no longer be Variable Rate Bonds. Section 1.2. Interpretation. Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Words imparting the singular number shall include the plural numbers and vice versa unless the context shall otherwise indicate. Reference to Articles, Sections and other subdivisions of this ordinance are to the Articles, Sections and other subdivisions of this ordinance as originally adopted unless expressly stated to the contrary. The headings or titles of the Articles and Sections hereof, and the Table of Contents appended hereto, are for convenience of reference only and shall not define or limit the provisions hereof. -22- ASR313 91/07/11 ARTICLE II PLAN AND FINDINGS Section 2.1. Plan of Additions, Imrrovements to and Extension of the. System. The plan of additions and improvements to and extensions of the System set forth in the Plan Resolution is hereby ratified and confirmed. Such additions and betterments are hereinafter referred to collectively as the "Project." The City shall acquire, construct and install the various parts of the Project in such order and at such time or times as found to be necessary and advisable and shall provide all equipment and appurtenances necessary to complete said additions and betterments and integrate same into the existing • facilities of the System as required to provide a fully operational system. The City may make such changes in the facilities or equipment of the Project or in the construction or design of other facilities of the System as may be found necessary or desirable, either prior to or during the course of acquisition and construction of the Project. The City shall acquire by purchase, lease or condemnation, all property, both real and personal, or any interest therein, or rights -of -way and easements which may be found necessary to acquire, construct and install the above - described improvements. The list of improvements may be modified in the judgment of the City, and implementation or completion of any specified project • -23- ASR313 91/07/11 shall not be required if the City determines that, due to 411P substantially changed circumstances, it has become inadvisable or impractical. Nothing herein shall prevent the City from utilizing any remaining proceeds of the 1991 Bonds or earnings from the investment thereof for other capital improvements to the System after all of the costs and expenses of the aforesaid improvements have been paid or duly provided for. The estimated cost of the Project outlined, refunding the Refunded Bonds, and the costs of issuance of the 1991 Bonds is hereby declared to be as near as may be determined the sum of approximately $13,400,000, of which approximately $8,000,000 shall be provided out of the proceeds of the 1991 Bonds. It is hereby found and declared that the Project and the refunding of the Refunded Bonds is necessary for the proper, efficient and economical operation of the System. ARTICLE III ISSUANCE OF 1991 BONDS Section 3.1. Issuance of the City of Yakima Water and Sewer Revenue Bonds, 1991. The City shall issue the 1991 Bonds in the aggregate principal amount of not to exceed $8,000,000 for the purpose of providing the funds necessary to carry out part of the Project, to refund the Refunded Bonds, and to pay the expenses incidental to the issuance of the 1991 Bonds. The 1991 Bonds shall be designated the "City of Yakima Water and Sewer Revenue Bonds, 1991," shall be dated August 1, 1991, 4 110 -24- ASR313 91/07/11 shall be in fully registered form, shall be in the denomination of $5,000 each, shall bear interest from the later of the date thereof or the most recent date on which interest has been paid, at the rates per annum set forth below, payable March 1, 1992, and semiannually thereafter on the first days of March and September, shall be numbered, and shall mature on March 1 in the years, in the amounts and at the interest rates as shall be determined by resolution of the Council. Both the principal of and interest of the 1991 Bonds shall be payable in lawful money of the United States of America at the office of either of the fiscal agencies of the State of Washington in the cities of Seattle, Washington, or New York, New York. The • 1991 Bonds shall be obligations only of the Bond Fund and shall be payable and secured as provided herein. The 1991 Bonds shall not be general obligations of the City. The Director of Finance and Budget of the City is hereby authorized to obtain insurance for the payment of principal of and interest on the Bonds, if he should determine that it is in the best interests of the City to do so. Section 3.2. Execution of Bonds; Validity of Signatures Thereon. The 1991 Bonds shall be executed in the name of the City by the Mayor of the City by manual or facsimile signature and a facsimile of the seal of the City shall be imprinted or reproduced thereon, and shall be attested by the Clerk of the City by manual • - 25 - ASR313 91/07/11 or facsimile signature. The 1991 Bonds shall bear thereon a Alb certificate of authentication executed manually by the Bond Registrar, and only such 1991 Bonds as shall bear thereon such certificate shall be entitled to any right or benefit under this ordinance. In case any of the officers who shall have signed, countersigned, attested, registered or sealed, as the case may be, any of the 1991 Bonds, shall die or cease to be such officer before the 1991 Bonds so signed, countersigned, attested, registered or sealed, as the case may be, by him or her shall have been actually issued and delivered, such 1991 Bonds shall be valid nevertheless, and may be issued with the same effect as though the person who had so signed, countersigned, attested, registered or sealed such 4 110 1991 Bonds had not died or ceased to be such officer. Section 3.3. Temporary Bonds. Any 1991 Bonds of any series may be initially issued in temporary form exchangeable for definitive 1991 Bonds when ready for delivery. The temporary 1991 Bonds may be printed, lithographed or typewritten, shall be of such denominations as may be determined by the City, and may contain such reference to any of the provisions of this ordinance as may be appropriate. Every temporary 1991 Bond shall be executed by the City upon the same conditions and in substantially the same manner as the definitive 1991 Bonds. If the City issues temporary .1991 Bonds, it will execute and furnish definitive 1991 Bonds without delay, and thereupon the temporary 1991 Bonds may be surrendered - ASR313 91/07/11 for cancellation at the principal corporate trust office of the Bond Registrar and the Bond Registrar shall deliver in exchange for such temporary 1991 Bonds so surrendered an equal aggregate principal amount of definitive Bonds of like principal amount and in authorized denominations of the same series, maturity or maturities, interest rate or rates. Until so exchanged, the temporary 1991 Bonds shall be entitled to the same benefits under this ordinance as definitive 1991 Bonds delivered under this ordinance. Section 3.4. CUSIP Identification Numbers. At the sole option of the City, CUSIP identification numbers may be printed on the 1991 Bonds, but no such number shall be deemed to be a part of • any 1991 Bond or a part of the contract evidenced thereby, and no liability shall attach to the City or any other officer or agent thereof (including the Bond Registrar) because of or on account of such CUSIP identification numbers or any use made thereof. Section 3.5. Aripointment of Bond Registrar. The initial Registrar for the 1991 Bonds shall be the fiscal agencies for the State of Washington in Seattle, Washington, and New York, New York. The Registrar may resign upon sixty (60) days' notice or may be removed by the City and a new Registrar appointed by the City; provided, however, that no such resignation or removal shall be effective until a successor Registrar shall have been appointed by the City and shall have delivered a written instrument of acceptance of the Registrar's duties and responsibilities under -27- ASR313 91/07/11 this ordinance of the City. In the event of the resignation or 4111 removal of the Registrar, notice of the name and address of the new Registrar shall be mailed along with the next payment of interest on the 1991 Bonds; or, in the event such resignation or removal becomes effective after an interest payment date next preceding a maturity date of the principal of any 1991 Bond, such notice shall be furnished to the registered owners of such 1991 Bonds, to the extent practicable, not less than fifteen (15) days prior to such maturity date. Section 3.6. Duties of Bond Registrar. The Registrar shall keep, or cause to be kept, at its principal corporate trust office, sufficient books for the registration and transfer of the 1991 Bonds which shall at all times be open to inspection by the City. The Bond Registrar is authorized, on behalf of the City, to 411/ authenticate and deliver the 1991 Bonds transferred or exchanged in accordance with the provisions of such 1991 Bonds and this ordinance and to carry out all of the Bond Registrar's powers and duties under this ordinance. The Bond Registrar shall be responsible for its representations contained in the Certificate of Authentication on the 1991 Bonds. The Bond Registrar may become the owner of bonds with the same rights it would have if it were not the Bond Registrar, and to the extent permitted by law, may act as depositary for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any 4 10 -28- ASR313 91/07/11 410 committee formed to protect the rights of Registered Owners of the m i p g g 1991 Bonds. Only such 1991 Bonds as shall bear thereon a Certificate of Authentication in the form herein recited, manually executed by the Bond Registrar, shall be valid or obligatory for any purpose or entitled to the benefits of this ordinance. Such Certificate of Authentication shall be conclusive evident that the 1991 Bonds so authenticated have been duly executed, authenticated and delivered hereunder and are entitled to the benefits of this ordinance. Section 3.7. Registration Books. At all times during which any 1991 Bond remains Outstanding, the Registrar appointed pursuant to Section 4.2 hereof shall keep or cause to be kept at its principal office books for the registration and transfer of 1991 Bonds. The Registrar is hereby appointed as principal transfer agent and registrar for all 1991 Bonds. Upon presentation at its principal corporate trust office for such purpose, the Registrar, under such reasonable regulations as it may prescribe, shall register or transfer, or cause to be registered or transferred, on the registration books, 1991 Bonds as hereinafter set forth. The registration books shall at all times be open for inspection by the City or its duly authorized agent or representative. Section 3.8. Transfer of 1991 Bonds. (a) Any 1991 Bond, may in accordance with its terms, be transferred upon the registration books by the person in whose name -29- ASR313 91/07/11 it is registered, in person or by his or her duly authorized agent, *- upon surrender of such 1991 Bond to the Registrar for cancellation, accompanied by delivery of a written instrument of transfer duly executed by the registered owner in person or his or her duly authorized agent, and in form satisfactory to the Registrar. (b) Whenever any 1991 Bond shall be surrendered for transfer, the City shall execute and the Registrar shall authenticate and deliver, at the principal corporate trust office of the Registrar (or send by registered mail to the new owner thereof at his request and at his or her risk and expense), in the name of the transferee or transferees, a new duly executed 1991 Bond or 1991 Bonds of the same series, interest rate and maturity and for a like aggregate principal amount, dated so that there shall result no gain or loss of interest as a result of such • transfer. To the extent of denominations authorized in respect of any such 1991 Bond, one such 1991 Bond may be transferred for one or several such 1991 Bonds of the same series, interest rate, maturity and aggregate principal amount. All transfers pursuant to this Section 3.8 shall be made without expense to the owner of such 1991 Bonds, except as otherwise herein provided, and except that the Registrar shall require the payment by the owner of the 1991 Bond requesting such transfer of any tax or other governmental charges required to be paid with respect to such transfer. All 1991 Bonds surrendered pursuant to this Section 3.8 shall be cancelled. 4 110 -30- ASR313 91/07/11 Section 3.9. Exchange of 1991 Bonds. (a) 1991 Bonds may be exchanged at the principal corporate trust office of the Registrar for a like aggregate principal amount of 1991 Bonds in other authorized principal 0 amounts of the same series, interest rate and maturity, and the City shall execute and the Registrar shall authenticate the 1991 Bonds to be delivered upon such exchange and shall deliver the same at the principal corporate trust office of the Registrar or send the same by registered mail to the owner thereof at his or her request and at his or her risk and expense. All 1991 Bonds surrendered pursuant to this Section 3.9 shall be cancelled. (b) All exchanges pursuant to this Section 3.9 shall be made without expense to the owner of such 1991 Bonds, except as • otherwise herein provided, and except that the Registrar shall require the payment by the registered owner of the 1991 Bond requesting such exchange of any tax or other governmental charges required to be paid with respect to such exchange. Section 3.10. Mutilated, Lost, Stolen or Destroyed 1991 Bonds. (a) In case any 1991 Bond shall at any time become mutilated in whole or in part, or be lost, stolen or destroyed, the City shall execute and direct the Bond Registrar to deliver at the principal corporate trust office of the Bond Registrar, or to send by registered mail to the owner registered thereof at his or her request and at his or her risk and expense, a new 1991 Bond of • -31- ASR313 91/07/11 the same series, interest rate and maturity and of like tenor and effect in exchange or substitution for and upon the surrender for cancellation of such defaced, mutilated or partly destroyed 1991 Bond, or in lieu of or in substitution for such lost, stolen or destroyed 1991 Bond. In any such event the applicant for the issuance of a substitute 1991 Bond shall furnish to the City and the Registrar evidence or proof satisfactory to the City and the Registrar of the loss, destruction, mutilation, defacement or theft of the original 1991 Bond, and of the ownership thereof, and also such security and indemnity as may be required by the laws of the State of Washington or such greater security or indemnity as may be required by the City or the Registrar. Any duplicate 1991 Bond issued under the provisions of this Section 3.10 shall be entitled to the identical benefits under this ordinance as was the original 1991 Bond in lieu of which such duplicate 1991 Bond is issued, and shall be entitled to equal and proportionate benefits with all the other 1991 Bonds of the same series issued hereunder. (b) Notwithstanding the foregoing provisions of sub- section (a) of this Section 3.10 as to the issuance of duplicate or replacement 1991 Bonds, (i) if any such lost, stolen, destroyed, defaced or mutilated Bond has matured or been called for redemption and the date fixed for the redemption thereof has arrived, at the option of the City, payment of the amount due thereon may be made without the issuance of any duplicate or replacement 1991 Bond upon receipt of like evidence, indemnity, security and expenses and the 411 -32- ASR313 91/07/11 surrender for cancellation of any such defaced or mutilated 1991 Bond and upon such other conditions as the City may prescribe; (ii) if any such lost, stolen, destroyed, defaced or mutilated 1991 Bond shall mature within one year following the date of application for a duplicate 1991 Bond, or has been called or will be called for redemption within one year following such date, instead of issuing a duplicate or replacement 1991 Bond, the City, upon receiving like evidence, indemnity, security and expenses and the surrender for cancellation of any such defaced or mutilated 1991 Bond and upon such, other conditions as the City may prescribe, may issue or cause to be issued a transferable certificate of ownership to the applicant and pay on such certificate the interest and the redemption price or the pr..:cipal amount thereof, on the interest payment dates and the redemption date or maturity date, upon surrender of such certificate, and all such transferable certificates of ownership shall be in such form as may be deter- mined by the City or as otherwise provided by law; and (iii) if the provisions of applicable law shall provide for the payment of lost, stolen, destroyed, mutilated or defaced 1991 Bonds in lieu of the issuance of duplicates or certificates of ownership therefor, such lost, stolen, destroyed, mutilated or defaced 1991 Bonds may be paid in accordance with the provisions of such laws. (c) All expenses necessary for the providing of any duplicate 1991 Bond or certificate shall be borne by the applicant therefor. • - 33 - ASR313 91/07/11 Section 3.11. Disposition and Destruction of 1991 Bonds. (a) All 1991 Bonds surrendered to the Registrar for payment and retirement shall be cancelled upon such payment by the Registrar. (b) Whenever in this ordinance provision is made for the cancellation of any 1991 Bonds by the Registrar, such cancelled 1991 Bonds shall be delivered to the City or as it may direct. Upon the written request of the City, the Registrar may in lieu of cancellation and delivery destroy such 1991 Bonds. If any 1991 Bonds are destroyed by the Registrar, the City may require that such destruction be done in the presence of its appointee. If the Registrar shall destroy any 1991 Bonds it shall deliver a certificate of such destruction to the City. Section 3.12. Redemption of Refunded Bonds. The City hereby sets aside sufficient funds out of the proceeds of Acquired Obligations purchased from proceeds of the 1991 Bonds to pay interest on the Refunded Bonds through March 1, 1993, and to redeem the Refunded Bonds at a price of 102% of the principal amount thereof, in accordance with the provisions of Section 15 of Ordinance No. 2267 of the City. The City hereby calls for redemption on March 1, 1993, the Refunded Bonds in accordance with the provisions of said Ordinance No. 2267, authorizing the redemption and retirement of the 1983 Bonds prior to their fixed maturities. -34- ASR313 91/07/11 • Said defeasance and call for redemption of the Refunded Bonds shall be irrevocable after the final establishment of the escrow account and delivery of the Acquired Obligations to the Refunding Agent, except as provided in Section 5.4(a) hereof relating to the substitution of securities. The Refunding Agent is hereby authorized and directed to give notice of the redemption of the Refunded Bonds in accordance with the applicable provisions of said Ordinance No. 2267 no later than January 29, 1993. The Director of Finance and Budget and the Registrar are authorized and requested to provide whatever assistance is necessary to accomplish such redemption and the giving of notice therefor. The costs of publication and mailing • of such notice shall be paid by the City in accordance with Escrow Agreement. The Refunding Agent is hereby authorized and directed to pay to the fiscal agency or agencies of the State of Washington, sums sufficient to pay, when due, the payments specified in Section 5.4(a) of this ordinance. All such sums shall be paid from the monies and Acquired Obligations deposited with said Refunding Agent pursuant to the previous section of this ordinance, and the income therefrom and proceeds thereof. All such sums so paid to said fiscal agencies shall be credited to the 1991 Advance Refunding Account. All money and Acquired Obligations deposited with said Refunding Agent and any income therefrom shall be held, invested and applied in accordance with the provisions of this ordinance and • -35- ASR313 91/07/11 with the laws of the State of Washington for the benefit of the City and owners of the 1983 Bonds. The City will take such actions as are found necessary to see that all necessary and proper fees, compensation and expense of the Refunding Agent for the 1983 Bonds shall be paid when due.. The proper offices and agents of the City are directed to obtain from the Refunding Agent an agreement setting forth the duties, obligations and responsibilities of the Refunding Agent in connection with the redemption and retirement of the Refunded Bonds as provided herein and stating that such provisions for the payment of the fees, compensation and expenses of such Refunding Agent are satisfactory to it. In order to carry out the purpose of the proceeding section of this ordinance and this Section, the Director of Finance and 411 Budget of the City is authorized and directed to negotiate, execute and deliver to the Refunding Agent, the Escrow Agreement, in substantially the form heretofore provided to the Director of Finance and Budget, when the provisions thereof have been fixed and determined. Such agreement, when finally executed, shall be marked "Exhibit B," shall be attached to this ordinance and by this reference thereto is hereby made a part of this ordinance. Section 3.13. Finding of Defeasance. The Council hereby finds and determines that the moneys and Acquired Obligations to be deposited with the Refunding Agent to pay the principal and interest due and to become due on the Refunded Bonds are sufficient -36- ASR313 91/07/11 to pay such amounts and will discharge and satisfy the obligations of the City with regard to the Refundej Bonds under the ordinance authorizing the issuance of the 1983 Bonds and the pledges, charges, trusts, covenants and agreements of the City therein made. The Refunded Bonds shall be deemed to be no .longer outstanding immediately upon the deposit of :,uch moneys and Acquired Obligations with the Refunding Agent. Section 3.14. Form of 1991 Bonds. The 1991 Bonds shall be substantially in the form of Exhibit A hereto. ARTICLE IV REDEMPTION OF 1991 BONDS Section 4.1. Redemption Prior to Maturity. 40 The Bonds may be subject to redemption in advance of their scheduled maturities to the extent permitted by resolution of the Council. Interest on any 1991 Bonds so called for redemption shall cease on such redemption date unless the same is not paid in full upon presentation made pursuant to such call. Section 4.2. Notice of Redemption. (a) Official notice of any redemption shall be mailed first class not less than thirty (30) nor more than sixty (60) days prior to the redemption date, postage prepaid, t^ the registered owner of each 1991 Bond called for redemption at h..s or her address as it appears on the registration books or at such address as he or she may have filed with the Registrar for that purpose. Neither failure of the registered owner of a 1991 Bond to receive such • -37- ASR313 91/07/11 notice nor any defect in any notice so mailed shall affect the sufficiency of the proceedings for the redemption of such 1991 Bond. (b) Each official notice of redemption shall be dated and shall state: (i) the title of the 1991 Bonds to be redeemed, the series designation thereof, the redemption date, the place or places of redemption and the redemption price or redemption premium, if any, payable upon such redemption; (ii) if less than all the 1991 Bonds of a particular series are to be redeemed, the distinctive numbers of the 1991 Bonds to be redeemed; (iii) that the interest on the 1991 Bonds, or on the principal amount thereof to be redeemed, designated for redemption in such notice shall cease to accrue from and after such redemption date; and (iv) that on such date there will become due and payable on each such Bond the principal amount thereof to be redeemed at the then applicable redemption price (or together with the then applicable redemption premium, if any) and the interest accrued on such principal amount to the redemption date. If less than the entire principal amount of a 1991 Bond is to be redeemed, the notice of redemption shall also state the principal amount thereof to be redeemed and that such 1991 Bond must be surrendered to the Registrar in exchange for the payment of the principal amount thereof to be redeemed and the issuance of a new 1991 Bond or 1991 Bonds equal in principal amount to that portion of the principal amount not to be redeemed of the Bond to be surrendered, as provided in Section 4.3. -38- ASR313 91/07/11 (c) In addition to the foregoing official notice, further notice shall be given as set out below, but no defect in said further notice nor any failure to give all or any portion of such further notice shall in any manner defeat the effectiveness of al%call for redemption if notice thereof is given as prescribed in subsection (b) of this Section 4.2 prescribed. 1. Each further notice of redemption given hereunder shall contain the information required above for an official notice of redemption plus (i) the CUSIP numbers of all 1991 Bonds being redeemed; (ii) the date of issue of the 1991 Bonds as originally issued; (iii) the rate of interest borne by each bond being redeemed; (iv) the maturity date of each bond being redeemed; and (v) any other descriptive information needed to identify accurately the 1991 Bonds being redeemed. 2. Each further notice of redemption shall be sent at -least thirty -five (35) days before the redemption date by registered or certified mail or overnight delivery service to • - Standard & Poor's Core ration and Moody's Investors Service, Inc. in New York, New i'ork, or their business successors, to all registered securities depositories then i the business of holding substantial amounts of obligat - s of types comprising the 1991 Bonds, to one or . re national information services that disseminate notices of redemption of obligations such as the 1991 Bonds, and to the underwriters that originally purchased the 1991 Bonds. 3. Each such further notice shall be published one time in the Bond Buyer of New York, New York, or, if such publication is impractical or unlikely to reach a substantial number of the owners of the 1991 Bonds, in some other financial newspaper or journal that regularly carries notices of redemption of other obligations similar to the 1991 Bonds, such publication to be made at least thirty (30) days prior to the date fixed for redemption. 4. Upon the payment of the redemption price of 1991 Bonds being redeemed, each check or other transfer of funds issued for such purpose shall bear the CUSIP number identifying, by issue and maturity, the 1991 Bonds being redeemed with the proceeds of such check or other transfer. -39- ASR313 91/07/11 Section 4.3. Partial Redemption of 1991 Bonds. In the event that part only of the principal sum of a 1991 Bond shall be called for redemption or prepayment, payment of the amount to be redeemed or prepaid shall be made only upon surrender of such Bond to the Bond Registrar. Upon surrender of such 1991 Bond, the City shall execute and direct the Registrar to deliver to the registered owner thereof, at the principal corporate trust office of the Bond Registrar, or to send to such owner by registered mail at his or her request and at his risk or her and expense, a new fully executed 1991 Bond or 1991 Bonds, of authorized principal amounts equal in aggregate principal amount to, and of the same series, maturity and interest rate as, the unredeemed portion of the 1991 Bond surrendered. Section 4.4. Effect of Redemption. If a 1991 Bond is subject by its terms to prior redemption and has been duly called for redemption and official notice of the redemption thereof has been duly given as provided in Section 4.2(a) and (b) hereof, such 1991 Bond (or the principal amount thereof to be redeemed) so called for redemption shall become due and payable, and if money for the payment of such 1991 Bond (or of the principal amount thereof to be redeemed) at the then applicable redemption price or together with the applicable redemption premium, if any, and interest to accrue to the redemption date on such 1991 Bond (or the principal amount thereof to be redeemed) are held for the purpose of such payment by the Bond Registrar for the series of Bonds of -40- ASR313 91/07/11 which such Bond is one, interest on such 1991 Bond (or the principal amount thereof to be redeemed) so called for redemption shall cease to accrue. Section 4.5. Cancellation of Redeemed 1991 Bonds. All 1991 Bonds surrendered or redeemed pursuant to the provisions of this Article IV shall be cancelled. Section 4.6. Purchase of 1. . Bonds. The City reserves the right to use at any time any surplus Gross Revenues of the System available after providing for the payments required by paragraphs First through Sixth inclusive of Section 5.1 of this ordinance, or other available funds, to purchase any cj the 1991 Bonds in the open market for retirement only if the s, ,e ma} e purchased at a price not exceeding that at which they could be called for redemption on th_ first succeeding date on which they may be called, plus accrued interest. ARTICLE V FUNDS AND ACCOUNTS; DEFEASANCE Section 5.1. Revenue Fund; Priority of Payments. The City hereby obligates and binds itself to set aside - d pay into the heretofore created Water and Sewer Operating F,: (the "Revenue Fund ") as collected the Gross Revenues of the System. The Gross Revenues of the System shall be held in the Revenue Fund separate and apart from all other funds and accounts of the City and used only for the following purposes and in the following order of priority: -41- ASR313 91/07/11 First, to pay the Costs of Maintenance and Operation of the System; Second, to make all required payments into the First Lien Revenue Bond Fund; Third, to pay the interest on the Second Lien Parity Bonds; Fourth, to pay the principal of the Second Lien Parity Bonds; Fifth, to make all payments required to be made into any Reserve Account created to secure the payment of the Second Lien Parity Bonds; Sixth, to make all payments required to be made into any other revenue bond redemption fund or debt service account or reserve account created to pay and secure the payment of the principal of and interest on any revenue bonds of the City having a lien upon the Gross Revenues of the System junior and inferior to the lien thereon for the payment of the principal of and interest on the Second Lien Parity Bonds; Seventh, to retire by redemption or purchase in the open market any outstanding revenue bonds of the City, to make necessary additions, improvements and repairs to or extensions and replacements of the System, or for any other lawful City purposes. Nothing contained in this Section 5.1 shall be construed to require the deposit into the Revenue Fund of any of the revenues, income, receipts or other moneys of the City derived through the ownership or operation of any separate utility system hereafter created or established from funds other than the proceeds of Bonds. -42- ASR313 91/07/11 • Section 5.2. Bond Fund. (a) There is hereby created and established a special fund of the City to be designated the Second Lien Water and Sewer Revenue .Bond Fund (the "Bond Fund ") which shall be used solely for the purpose of paying the principal, premium, if any, and interest on the 1991 Bonds and any other Second Lien Parity Bonds, of retiring the Second Lien Parity Bonds prior to maturity in the manner herein provided and of paying any reimbursement obligation with respect to a letter of credit or other credit enhancement device providing additional security for any Variable Rate Bonds. Each month (or in the case of Variable Rate Bonds at the times provided in subsection (i) of this Section 5.2 after applying amounts as required in Section 5.1, the City shall withdra, from the Revenue Fund and (to the extent not otherwise provided) transfer to the Bond Fund, amounts as follows and in the following order of priority: first, into the Interest Account; second, into the Serial Bond Principal Account and Term Bond Principal Account; and third, into the Reserve Account. (i) Interest Account. The City shm] create and establish a separate account in the Bond Fund, to be known as the "Interest Account" in order to provide for the payment of interest on the 1991 Bonds and any other Second Lien Parity Bonds as the same becomes due and payable. At Closing, all accrued interest on the 1991 Bonds shall be paid into the Interest Account. -43- ASR313 91/07/11 In the case of all 1991 Bonds and other Second Lien Parity Bonds other than Variable Rate Bonds, the City shall transfer to the Interest Account amounts sufficient to pay when due the installment of interest next falling due on all 1991 Bonds and other Second Lien Parity Bonds. In the case of Variable Rate Bonds, not later than on the last day of the month immediately succeeding the month of Closing and on or before the last day of each succeeding month, the City shall transfer to the Interest Account an amount equal to the interest on such Variable Rate Bonds estimated to become due and payable on the due date. If on any date on which an installment of interest on Variable Rate Bonds falls due there are insufficient amounts in the Interest Account to make such interest payment, the City shall withdraw from the Revenue Fund and transfer to the Interest Account an amount that when added to other moneys therein will equal the amount of interest falling due and payable on such interest payment date. In making the credits required by this subsection (a)(i), any amounts credited to the Interest Account representing accrued interest received on the sale of 1991 Bonds or other Second Lien Parity Bonds, interest capitalized from the proceeds of the 1991 Bonds and other Second Lien Parity Bonds and any other transfers and credits otherwise made or required to be made to the Interest Account shall be taken into consideration and allowance made with respect to the full amount of such transfers and credits. -44- ASR313 91/07/11 • (ii) Serial Bond Principal Account. The City shall create and establish a separate account in the Bond Fund to be known as the "Serial Bond Principal Account" in order to provide for the of the principal of Serial Bonds as the same :'all mature and become due and payable. The City shall transfer to the Serial Bond Principal Account amounts sufficient to pay when due the installment of principal next falling due on the Serial Bonds. (iii) Term Bond Principal Account. (A) The City shall create and establish a separate account in the Bond Fund to be known as the "Term Bond Principal Account' -' in order to meet the specified Sinking Fund Requirements of TermrBonds and to otherwise retire 1991 Bonds and other Second 111 Lien Parity Bonds prior to maturity. The City shall transfer to the Term Bond Principal Account amounts - ufficient to pay when due the Sinking Fund Requirement next fall_z7 due on all Term Bonds. (B) The Paying Agent shall apply the moneys paid into the Bond Fund for credit to the Term Bond Principal Account to the redemption of Term Bonds on the next ensuing Sinking Fund Requirement due date (or may so apply such moneys prior to such Sinking Fund Requirement due date), pursuant to the terms of the ordinance authorizing the issuance thereof. The City may also apply the moneys paid into the Bond Fund for credit to the Term Bond Principal Account for the purpose of retiring Term Bonds by the purchase of such Term Bonds at a purchase price (including any brokerage charge) not in excess of the principal amount thereof. • -45- ASR313 91/07/11 The City shall apply such moneys to the redemption or purchase of y pp y h m y r p p Term Bonds in an amount such that the aggregate principal amount of Term Bonds so purchased or redeemed is at least equal to such next ensuing Sinking Fund Requirement. Any such purchase of Term Bonds by the City may be made with or without tenders of Term Bonds in such manner as the City shall, in its discretion, deem to be in its best interest. (iv) Reserve Account. (A) The City shall create and establish a separate account in the Bond Fund to be known as the "Reserve Account" in order to provide a reserve for the payment of the principal, premium, if any, and interest on the 1991 Bonds and any other Second Lien Parity Bonds. The City hereby covenants and agrees that on the date of issuance of the 1991 Bonds the City (1) shall transfer to the Reserve Account $285,000 from excess money available in the Reserve Account in the Water and Sewer Revenue Bond Fund, 1983 and $50,000 from excess money available in the Reserve Account in the Water and Sewer Revenue Bond Fund, 1968 and (2) shall pay into the Reserve Account in the Bond Fund approximately $150,000 of proceeds of the 1991 Bonds. The City further covenants and agrees that it will make equal annual payments into the Reserve Account from money available in the Revenue Fund and /or out of other moneys it may have on hand from time to time and legally available for such payments amounts so that within five years of the date of issuance of the 1991 Bonds 411 - 46 - ASR313 91/07/11 110 the moneys in the Reserve Account will be equal to the Average Annual Debt Service for all Outstanding Second Lien Parity Bonds. Each ordinance providing for the issuance of Additional Bonds shall provide for payments into the Bond Fund for credit to the Reserve Account °from any other moneys lawfully available therefor (in which event, in providing for deposits and credits required by the foregoing provisions of this paragraph (A), allowance shall be made for any such amounts so paid into such Account) in amounts which within not less than five years of equal monthly payments will provide for deposit of the Reserve Account Requirement or may provide for the City to obtain Qualified Insurance or a Qualified Letter of Credit for specific amounts required pursuant to this • Section to be paid into the Reserve Account, such amounts so covered by Qualified Insurance or a Qualified Letter of Credit shall be credited against the amounts required to be maintained in the Reserve Account by this Section to the extent that such payments and credits to be made are insured by an insurance company, or guaranteed by a letter of credit from a bank. Such Qualified Letter of Credit or, Qualified Insurance shall not be cancelable on less than five years notice. In the event of any cancellation, the Reserve Account shall be funded in accordance with the first three paragraphs of this subsection, as if the Second Lien Parity Bonds which remain Outstanding had been issued on the date of such notice of cancellation. • -47- ASR313 91/07/11 B Money in the Bond Fund ma at the o ( ) Y Y. option of P the City, be invested and reinvested as permitted by law in Permitted Investments maturing, or which are retirable at the option of the owner, prior to the date needed or prior to the maturity date of the final installment of principal of the Bonds payable out of the Bond Fund. Earnings on investments in the Bond Fund shall be transferred to the Revenue Fund, except that earnings on investments in the Reserve Account shall first be applied to remedy any deficiency in such account. (C) For the purpose of determining the amount credited to the Reserve Account, obligations in which moneys in the Reserve Account shall have been invested shall be valued at the market value thereof. The term "market value" shall mean, in the case of securities that are not then currently redeemable at the option of the owner, the current bid quotation for such securities, as reported in any nationally circulated financial journal, and the current redemption value in the case of securities that are then redeemable at the option of the owner. For obligations that mature within six (6) months, the market value shall be the par value thereof. The valuation shall include accrued interest thereon. The valuation of the amount in the Reserve Account shall be made by the City as of the close of business on each December 31 (or on the next preceding business day if December 31 does not fall on a business day) and after any withdrawal pursuant and may be made - ASR313 91/07/11 • on each June 30 (or on the next preceding business day if June 30 does not fall on a business day). (D) If the amount in the Reserve Account shall be less than the Reserve Account Requirement, the City shall transfer from the Revenue Fund, for credit to the Reserve Account no later than the twenty -fifth (25th) day of the sixth succeeding calerdar month the amount necessary to restore the Reserve Account to the Reserve Account Requirement. Prior to such time, such transfer shall come from moneys in the Revenue Fund first available after making the current specified payments into the Interest Account and Principal Account. If the amount in the Reserve Account shall be greater than the Reserve Account Requirement, then and only then • may the City withdraw at any time prior to the next date of valuation from the Reserve Account the difference between the amount in the Reserve Account and the Reserve Account Requirement and deposit such difference in the Revenue Fund. (b) Money in the Interest Account, the Serial Bond Principal Account and the Term Bond Principal Account shall be transmitted to the Paying Agent in amounts sufficient to meet the next maturing installments of principal, interest and premium, if any, at or prior to the time upon which any interest, principal or premium, if any, is to become due. In the event there shall be a deficiency in the Interest Account, the Serial Bond Principal Account or the Term Bond Principal Account for such purpose, the City shall make up any such deficiency from the Reserve Account by • -49- ASR313 91/07/11 the withdrawal of cash therefrom for that ur ose and if P P and, necessary, by sale or redemption of any authorized investments in such amount as will provide cash in said Reserve Account sufficient to make up any such deficiency. If a deficiency still exists immediately prior to an interest payment date and after the withdrawal of cash, the City shall then draw from any Qualified Letter of Credit or Qualified Insurance. Such draw shall be made at such times and under such conditions as the agreement for such Reserve Account Credit Facility shall provide. (c) Whenever and so long as amounts on deposit in the Bond Fund, including the Reserve Account, are sufficient to provide money to pay the Second Lien Parity Bonds then Outstanding, including such interest as may thereafter become due thereon and 411 any premiums upon redemption, no payments need be made into the Bond Fund pursuant to this ordinance. (d) Money transferred from the Bond Fund to the Paying Agent for the Second Lien Parity Bonds and the interest thereon shall be held in trust for the owners of such Second Lien Parity Bonds. Until so set aside for the retirement of principal, payment of sinking fund installments, payment of interest and premium, if any, as aforesaid, moneys in the Bond Fund shall be held in trust for the benefit of the owners of the Second Lien Parity Bonds then outstanding and payable equally and ratably and without preference or distinction as between different installments or maturities. -50- ASR313 91/07/11 • (e) The amounts so pledged to be paid into the Bond Fund and the Reserve Account therein are hereby declared to be a prior lien, and charge upon the Gross Revenues of the System superior to all other charges of any kind or nature s.hatsoever (including any transfer of money to other funds of the City and taxes or payments in lieu of taxes) except the Costs of Maintenance and Operation and required payments on First Lien Parity Bonds, and is equal in priority to the lien and charge which may hereafter be made to pay and secure the payment of the principal of and interest on any Additional Bonds. (f) The Council hereby finds and declares that in fixing the amounts to be paid into the Bond Fund and the Reserve Account • therein out of the Gross Revenues of the System, it has exercised due regard for the Costs of Maintenance and Operation and for the amounts required to pay and secure the payment of the principal of and interest on the First Lien Parity Bonds, and has not obligated the City to set aside and pay into such Fund and Account a greater amount of such Gross Revenues than in its judgment will be available over and above the Costs of Maintenance and Operation and the principal of and interest on the First Lien Parity Bonds. Section 5.3. Defeasance. The City may set aside with a trustee or escrow agent in a special account, created by separate ordinance and irrevocably pledged to the payment of all or a portion of any Second Lien Parity Bonds, cash, Government Obligations and /or Refunded Municipals, if permitted by law, • -51- ASR313 91/07/11 sufficient in amount, together with the earnings thereon, to provide funds to pay when due the interest on such Second Lien Parity Bonds and to redeem or retire such Second Lien Parity Bonds at or prior to maturity in accordance with their terms. In such event no further payment need be made into the Bond Fund for the payment of the principal of and interest on the Second Lien Parity Bonds so provided for and such Second Lien Parity Bonds shall cease to be entitled to any lien, benefit or security of this Ordinance except the right to receive payment from such special account, and such Second Lien Parity Bonds shall not be deemed to be outstanding for any purpose of this ordinance or the ordinance authorizing their issuance. The City shall obtain an opinion of Bond Counsel to the effect set forth in the preceding sentence and that the status of such Second Lien Parity Bonds under the Code is not 410 adversely affected. Within thirty (30) days following the defeasance of any Second Lien Parity Bonds pursuant to this Section 5.3, written notice of the action so taken shall be mailed to Standard & Poor's Corporation and Moody's Investors Service Inc., or to their successors. At the same time, such notice shall be mailed to all registered owners of such Second Lien Parity Bonds at their last addresses, if any, appearing upon the registration books maintained by the Registrar. Section 5.4. Use of Bond Proceeds. There has heretofore been created a special fund of the City known as the Wastewater Facility Capital Fund (the "Capital Fund "). There is hereby - ASR313 91/07/11 • created a special fund of the City to be known as the "1991 Advance Refunding Fund." All proceeds of the 1991 Bonds received by the City shall be deposited into the Capital Fund or the 1991 Advance Refunding Fund, except that proceeds representing accrued interest on the 1991 Bonds shall be deposited in the Interest Account pursuant to Section 5.2(a)(i) hereof. (a) 1991 Advance Refunding Fund. Proceeds of the sale of the 1991 Bonds, together with other available funds of the City, shall be deposited into the 1991 Advance Refunding Fund. Money in the 1991 Advance Refunding Fund shall be used immediately upon receipt thereof to defease the Refunded Bonds and discharge all the other obligations of the City with regard to the Refunded Bonds under Ordinance No. 2267, adopted March 8, 1_ :: , author_ ing the issuance • of the 1983 Bonds, by pro' ding for the payment of the principal of and interest thereon as hereinafter set forth in this section. The City shall defease the Refunded Bonds and discharge such obligations by the use of monies in the 1991 Advance Refunding Fund to purchase certain "Government Obligations" as such obligations are fined in Chapter 39.53 RCW as now or hereafter amended (which obligations so purchased, are herein called "Acquired Obligations"), bearing such interest and maturing as to principal and interest in such amounts and at such times which, together with any necessary beginning cash balance, will provide for the payment of: 1 -53- ASR313 91/07/11 (1) Interest which will become due and payable on or before March 1, 1993, on the Refunded Bonds. (2) The redemption price payable for the Refunded Bonds maturing after March 1, 1993 on March 1, 1993. Such Acquired Obligations shall be purchased at a yield not greater than the yield permitted by the Code. Such beginning cash balance and the Acquired Obligations shall be irrevocably deposited with Security Pacific Bank Washington, N.A. (the "Refunding Agent "). Any amount described in subparagraphs (1) and (2) of this section which are not provided for in full by such beginning cash balance and the purchase and deposit of the Acquired Obligations described in this section shall be provided for by the irrevocably deposit of the necessary amount out of the proceeds of sale of the 1991 Bonds or any other money of the City legally available therefor with the aforesaid Refunding Agent. The City may, from time to time, transfer, or cause to be transferred, from the 1991 Advance Refunding Fund any monies not thereafter required for the purpose set forth in (1) and (2) above or for the payment of expenses. The City reserves the right to substitute other securities for the Acquired Obligations in the event it may do so pursuant to Section 148 of the Code, upon compliance with the following conditions: (A) Such substitution is accomplished pursuant to ordinance of the Council, which may be adopted either prior to or subsequent to the delivery of the 1991 Bonds. -54- ASR313 91/07/11 B The securities to be substituted are direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America. (C) Such securities bear interest and mature at such times and in such amounts as to fully replace the Acquired Obligations for which they are substituted, and to provide, together with Acquired Obligations and cash remaining, for the payment of the amounts specified in items (1) and (2) above. (b) Capital Fund. At Closing, proceeds of sale of the 1991 Bonds less accrued interest and amounts required to purchase the 111 Acquired Obligations shall be deposited into the Capital Fund and used to pay the costs of the Project, the costs of issuing the 1991 Bonds and the expenses of the safekeeping and acquisition of the Acquired Obligations. Such Bond proceeds shall be expended to pay Project costs prior to the expenditure of other funds therefor. ARTICLE VI PARTICULAR COVENANTS OF THE CITY So long as any Second Lien Parity Bonds remain Outstanding, the City covenants and agrees with the purchasers and owners of all 1991 Bonds and all Additional Bonds as follows: Section 6.1. Rate Covenant. The City shall establish, maintain and collect rates and charges for the use of the services and facilities of and all commodities sold, furnished or supplied 41 -55- ASR313 91/07/11 by the System, w e shall a fair and nondiscriminatory y which be n n y and shall adjust such rates and charges from time to time so that: (a) The Gross Revenues collected (together with Assessments collected) will at all times be sufficient (a) to pay the Costs of Maintenance and Operation of the System, (b) to pay the principal of, premium, if any, and interest on the First Lien Parity Bonds and the Second Lien Parity Bonds, as and when the same shall become due and payable, (c) to make adequate provision for the payment of any Term Bonds, (d) to make when due all payments which the City is obligated to make into the Reserve Account and all other payments which the City is obligated to make pursuant to this ordinance,. and (e) to pay all taxes, assessments or other governmental charges lawfully imposed on the System or the revenue 410 therefrom or payments in lieu thereof and any and all other amounts which the City may now or hereafter become obligated to pay from the Gross Revenues by law or contract; and (b) The Net Revenues in each Fiscal Year,, after payment of debt service on all Outstanding First Lien Parity Bonds, will be at least equal to the Coverage Requirement calculated as of December 31 of the preceding calendar year. Section 6.2. Maintenance and Operation. The City shall at all times maintain, preserve and keep the properties of the System in good repair, working order and condition and will from time to time make all necessary and proper repairs, renewals, replacements, extensions and betterments thereto, so that at all times the 411 -56- ASR313 91/07/11 business carried on in connection therewith will be ro erl and P P Y advantageously conducted, and the City will at all times operate or cause to be operated said properties of the System and the business in connection therewith in an efficient manner and at a reasonable cost. Section 6.3. Sale or Disposition of the System. The City will not sell or otherwise dispose of the System in its entirety unless simultaneously with such sale or other disposition, provision is made for the payment into the Bond Fund of cash or "Government Obligations," as now or hereafter defined in RCW Chapter 39.53, as amended, or its successor statute, if any, sufficient together with interest to be earned thereon to pay the • principal of and interest on the then Outstanding Second Lien Parity Bonds, nor will it sell or otherwise dispose of any part of the useful operating properties of the System unless such facilities ar= replaced or provision is made for payment into the Bond Fund o.. the greater of: (a) An amount which will be in the same proportion to the net amount of Second Lien Parity Bonds then Outstanding (defined as the total amount of the Second Lien Parity Bonds less the amount of cash and investments in the Bond Fund and accounts therein) that the Net Revenues from the portion of the System sold or disposed of for the preceding year bears to the total Net Revenues for such period; or • -57- ASR313 91/07/11 b A n amount which will be in the same - ro ( • ) proportion to P the net principal amount of Second Lien Parity Bonds then Outstanding that the book value of the part of the System sold or disposed of bears to the book value of the entire System immediately prior to such sale or disposition. The proceeds of any such sale or disposition of a portion of the properties of the System (to the extent required above) shall be paid into the Bond Fund. Notwithstanding any other provision of this subsection, the City may sell or otherwise dispose of any of the works, plant, properties and facilities of the System or any real or personal property comprising a part of the same which shall have become unserviceable, inadequate, obsolete or unfit to be used in the operation of the System, or no longer necessary, material to or useful in such operation, without making any deposit into the Bond Fund. Section 6.4. Liens or Encumbrances. Except for the lien and charge of the First Lien Parity Bonds, the City will not at any time create or permit to accrue or to exist any lien or other encumbrance or indebtedness upon the System or the Revenues or any part thereof, prior or superior to the lien thereon for the payment of the Second Lien Parity Bonds, and will pay and discharge, or cause to be paid and discharged, any and all lawful claims for labor, materials or supplies which, if unpaid, might become a lien or charge upon the Revenues of the System, or any part thereof, or -58- ASR313 91/07/11 • upon any funds in the hands of the City, prior to or superior to the Lien of the Second Lien Parity Bonds, or which might impair the security of the Parity Bonds. - „Section 6.5. Insurance. The City shall, to the extent insurance coverage is available at reasonable cost with responsible insurers, keep, or cause to be kept, the System and the operation thereof insured, with policies payable to the City, against the risks of direct physical loss, damage to or destruction of the System, or any part thereof, and against accidents, casualties or negligence, including liability insurance and employer's liability, at least to the extent that similar insurance is usually carried by utilities operating like properties as determined by the City • Manager. A program of self insurance against certain risks or as to part of the potential liability_,for certain risks may be included as part of the City's insurance coverage plan. In the event of any loss cr damage to the properties of the System covered by insurance, the City will (a) with respect to each such loss, promptly repair and reconstruct to the extent necessary to the proper conduct of the operations cf the System the lost or damage portion thereof and shall apply the proceeds of any insurance p:licy or policies covering such loss or damage for that purpose to the extent required therefor, unless in the case of loss or damage involving an amount less than or equal to 2% of the value of net utility plant of the System or more, such repair and reconstruction shall not be recommended by the City Manager, and -59- ASR313 91/07/11 (b) if the City shall not use the entire proceeds of such insurance to repair or reconstruct such lost or damaged property, such insurance proceeds thereof not so used shall be paid into the Revenue Fund, and if greater than 2% of the value of the net utility plant of the System for any one loss or damage, shall be used to purchase or redeem bonds or to acquire or construct extensions, betterments and improvements to the System. Section 6.6. Books and Accounts. The City shall keep proper books of account in accordance with any applicable rules and regulations prescribed by the State of Washington. The City shall prepare, and any owner or holder of Second Lien Parity Bonds may, upon written request, obtain copies of, balance sheets and profit and loss statements showing in reasonable detail the financial condition of the System as of the close of each year, and the income and expenses of such year, including the amounts paid into the Revenue Fund, the Bond Fund, and into any and all special funds or accounts created pursuant to the provisions of this Ordinance, and the amounts expended for maintenance, renewals, replacements, and capital additions to the System. Section 6.7. Additions and Improvements. The City will not expend any of the revenues derived by it from the operation of the System or the proceeds of any indebtedness payable from the Revenues of the System for any extensions, betterments or improvements to the System which are not legally required or economically sound, and which will not properly and advantageously -60- ASR313 91/07/11 contribute to the conduct of the business of the System in an efficient manner; provided, that to the extent permitted by law, the City may provide commodities, services or facilities free of charge at a reduced charge in order to carry out a plan adopted by the Council for conservation of water or to benefit elderly, handicapped or poor persons. Section 6.8. Tax Covenants. The City hereby covenants that it will not make any use of the proceeds of sale of the 1991 Bonds or any other funds of the City that may be deemed to be proceeds of such 1991 Bonds pursuant to Section 148 of the Code that will cause the 1991 Bonds to be "arbitrage bonds" within the meaning of said section. The City will comply with the applicable arbitrage • requirements of Section 148 of the Code (or any successor provision thereof applicable to the 1991 Bonds) throughout the term of the 1991 Bonds. The Ci further covenants that it will not take any action or permit any action to be taken that would cause the 1991 Bonds to constitute "private activity bonds ", under Section 141 of the Code. The City hereby designates the 1991 Bonds as "Qualified Tax - Exempt Obligations under Section 265(b) of the Code for investment by financial institutions. Section 6.9. Arbitrage Rebate. (a) General Rule. The City will pay to the United States of America in accordance with the provisions of this section (i) at least 90 percent of the Rebatable Arbitrage with respect to • -61- A 13 91/07/11 the 1991 Bonds as of each Installment Computation Date, (ii) 100 percent of the Rebatable Arbitrage with respect to the 1991 Bonds as of the Final Computation Date and (iii) any income attributable to such Rebatable Arbitrage. (b) Computation of Rebatable Arbitrage. The Rebatable Arbitrage with respect to the Bonds computed in accordance with the Arbitrage Rebate and Accounting Certificate and, as of each Computation Date, will be the excess of: (i) The future value of all Nonpurpose Receipts with respect to the 1991 Bonds; over (ii) The future value of all Nonpurpose Payments with respect to the 1991 Bonds. The future value will be computed as of each Computation Date. (c) Payment Procedure. (i) The payment of Rebatable Arbitrage due as of each Installment Computation Date will be paid no later than the date that is 60 days after the Installment Computation Date. (ii) The payment of Rebatable Arbitrage due as of the Final Computation Date will be paid no later than the latest of (a) the date that is 60 days after the Final Computation Date, (b) the date that is 8 months after the date of issuance of the 1991 Bonds, or (c) the date 60 days after the earlier of the date that the City no longer expects to spend gross proceeds of the Bonds within 6 months after the date of issuance of the Bonds. -62- ASR313 91/07/11 • (iii) Each payment of Rebatable Arbitrage will be made to the Internal Revenue Service Center, Philadelphia, Pennsylvania 19255 and will be accompanied by IRS Form 8038 -G. (d) Other Methodology. Notwithstanding this Section 7.16, payments of Rebatable Arbitrage will be made in accordance with instructions provided Bond Counsel if necessary to maintain the Federal income tax exemption for interest payments made on the 1991 Bonds. ARTICLE VII ADDITIONAL BONDS Section 7.1. Additional Bonds. Second Lien Parity Bonds may be issued payable from the Bond Fund on a parity with the 1991 Bonds, and secured by an equal charge and lien on the Gross Revenues pledged to said Bond Fund: First, for the purpose of acquiring, constructing and installing additions and improvements to and extensions of, acquiring necessary equipment for or making necessary repairs, replacements or other capital improvements to the System, or Second, for the purpose of refunding, or purchasing and retiring prior to their maturity, any outstanding Bonds or other revenue obligations of the System. (a) The City may issue Second Lien Parity Bonds upon compliance with the following conditions: -63- ASR313 91/07/11 the t' of such Pa 1. At h time of the issuance Parity Bonds, there shall be no deficiency in the Bond Fund or in the bond fund securing the First Lien Parity Bonds. 2. In each ordinance authorizing such Second Lien Parity Bonds, provision shall be made for payments into the Reserve Account in accordance with Section 5.2(a)(iv) of this ordinance. 3. At the time of the issuance of such Second Lien Parity Bonds, the City shall have on file a certificate from the Professional Utility Consultant, not then employed by the City except for the purpose of giving such certificate, showing that the Net Revenue received during any consecutive 12 -month period for which financial statements are available within the 24 months preceding the date of delivery of such Second Lien Parity Bonds 410 equals the Coverage Requirement in each calendar year or Fiscal Year thereafter on the then - Outstanding Second Lien Parity Bonds and the Additional Bonds to be issued, after payment of debt service on all Outstanding First Lien Parity Bonds, and that the Adjusted Net Revenues to be received each calendar year or Fiscal Year thereafter, will equal at least 1.40 times the Average Annual Debt Service each such calendar year or Fiscal Year, on the Outstanding Second Lien Parity Bonds and the Additional Bonds to be issued, after payment of debt service on all Outstanding First Lien Parity Bonds. The Adjusted Net Revenues shall be the Net Revenues for a period of any twelve consecutive months out of the twenty -four -64- ASR313 91/07/11 months immediately preceding the date of delivery of such proposed Additional Bonds, as adjusted to take into consideration changes in Net Revenues estimated to occur under one or more of the following conditions for each year after such delivery for so long as any Bonds, including the Additional Bonds proposed to be issued, shall be outstanding: (A) Any increase or decrease in Net Revenues which would result if any change in rates and charges adopted by the Council prior to the date of such certificate and subsequent to the beginning of such twelve -month period, had been in force during the full twelve -month period; (B) The additional Net Revenues from any rate • increases which have been approved by ordinance of the Council but which are rrt then in effect; (C) Any incre or decrease. in Net Revenues estimated by such Professional Utility Consultant to result from any additions, betterments and improvements to and extensions of any facilities of the System which (i) became fully operational during such twelve -month period, (ii) were under construction at the time of such certificate, or (iii) will be constructed from the proceeds of the Additional Bonds to be issued; (D) The additional Net Revenues which would have been received if any customers added to the System during such twelve -month period were customers for the entire period. • -65- ASR313 91/07/11 (E) The additional Net Revenues that may be derived by the City from any users of the System with whom the City has entered into a contract for utility services to be furnished, which revenues have not otherwise been included in Net Revenues. Such Professional Utility Consultant shall base his certification upon, and his certificate shall have attached thereto, financial statements of the System audited by the State Examiner (unless such an audit is not available for a twelve -month period within the preceding twenty -four months) and certified by the chief financial officer of the City, showing income and expenses for the period upon which the same is based. The certificate of such Professional Utility Consultant shall be conclusive and the only evidence required to show compliance with the provisions and requirements of this subsection. Notwithstanding the foregoing, if Additional Bonds are to be issued for the purpose of refunding at or prior to their maturity any part or all of the then Outstanding Bonds and the issuance of such refunding Additional Bonds results in a debt service savings and does not require an increase of more than $5,000 in any year for principal and interest on such refunding Additional Bonds, the certificate required by subsection (a)(3) of this section need not be obtained. (b) Nothing herein contained shall prevent the City from issuing revenue bonds or other obligations which are a charge upon the Gross Revenues of the System junior or inferior to the payments 4 10 -66- ASR313 91/07/11 required by this ordinance to be made out of such Gross Revenues into the Bond Fund and accounts therein to pay and secure the payment of any Outstanding Bonds. (c) Nothing herein contained shall prevent the City from issuing revenue bonds to refund maturing Bonds for the payment of which, moneys are not otherwise available. (d) Notwithstanding any other provision of this ordinance, for so long as the 1991 Bonds are Outstanding, no bonds may be issued subsequent to the issuance of the 1991 Bonds with a lien and charge on the Gross Revenues superior to the lien and charge of the 1991 Bonds. Section 7.2. Pledge Effected by Ordinance. (a) The 1991 Bonds are special limited obligations of the City payable from and secured solely by Gross Revenues, subject to the prior payment of Costs of Maintenance and Operation of the System and, for so long as any First Lien Parity Bonds are Outstanding, the prior payment of .;11 amounts due on such First Lien Parity Bonds, and other moneys and assets specifically pledged . hereunderr for the payment thereof. There are hereby pledged as security for the payment of the principal, premium, if any, and interest on the 1991 Bonds in accordance with their terms and the provisions of this ordinance, subject only to the provisions of this ordinance restricting or permitting the application thereof for the purposes and on the terms and conditions set forth in this ordinance, (i) the proceeds of the sale of the 1991 Bonds to the • -67- ASR313 91/07/11 extent held in the funds established by this ordinance, (ii) the Gross Revenues, and (iii) the moneys and assets, if any, credited to the Revenue Fund and the Bond Fund, and the income therefrom. The Gross Revenues and other moneys and assets hereby pledged shall immediately be subject to the lien of this pledge without any physical delivery thereof or further act, and the lien of this pledge shall be valid and binding as against all parties having claims of any kind in tort, contract or otherwise against the City regardless of whether such parties have notice thereof. (b) The 1991 Bonds and any Additional Bonds shall be equally and ratably payable and secured hereunder without priority by reason of date of adoption of the ordinance providing for their issuance or by reason of their series, number or date of sale, issuance, execution or delivery, and by the liens, pledges, charges, trusts, assignments and covenants made herein, except as otherwise expressly provided or permitted in this ordinance and except as to insurance that may be obtained by the City to insure the repayment of one or more series or maturities within a series. (c) The 1991 Bonds and any Additional Bonds shall not in any manner or to any extent constitute general obligations of the City or of the State of Washington, or of any political subdivision of the State of Washington, or a charge upon any general fund or upon any moneys or other property of the City or of the State of Washington, or of any political subdivision of the State of Washington, not specifically pledged thereto by this 410 -68- ASR313 91/07/11 ordinance, nor shall the full faith and credit of the City or of the State of Washington, or of any political subdivision of the State of Washington, be pledged to the payment of principal, premium, if any, or interest thereon. ARTICLE VIII DEFAULTS AND REMEDIES Section 8.1. Events of Default. This Ordinance and each ordinance adopted pursuant to Article X are hereinafter in this Article and in Article IX referred to collectively as "the Ordinance." The City hereby covenants and agrees with the purchasers and owners from time to time of any Second Lien Parity Bonds, in order • to protect and safeguard the covenants and oblig&tions undertaken by the City securing any Second Lien Parity Bonds, that the following shall constitute "Events of Default ": (a) If the City shall default in the performance of any obligation with respect to payments into the Bond Fund and such default is not remedied within a period of 30 days; (b) If default shall be made in the due and punctual payments of the principal of and premium, if any, on any of the Second Lien Parity Bonds when the same shall become due and payable, either at maturity or by proceedings for redemption or otherwise; • -69- ASR313 91/07/11 (c) If default shall be made in the due and punctual payment of any installment of interest on any Second Lien Parity Bonds; (d) If the City shall default in the observance and performance of any other of the covenants, conditions and agreements on the part of the City contained in the Ordinance and such default or defaults shall have continued for a period of ninety (90) days after the City shall have received from the Bondowners Committee or from the owners of not less than twenty percent (20 %) in principal amount of the Second Lien Parity Bonds outstanding, a written notice specifying, and demanding the cure of, such default; (e) If the City shall (except as herein permitted) sell, 4 10 transfer, assign or convey any properties constituting the System or interests therein, or any part or parts thereof, or shall make any agreement for such sale or transfer (except as expressly authorized by Section 6.3 hereof); (f) If an order, judgment or decree shall be entered by a court of competent jurisdiction (a) appointing a receiver, trustee or liquidator for the whole or any substantial part of the System, (b) approving a petition filed against the City seeking the bankruptcy, arrangement or reorganization of the City under any applicable law of the United States or the State of Washington, or (c) assuming custody or control of the whole or any substantial part of the System under the provisions of any other law for the -70- ASR313 91/07/11 • relief or aid of debtors and such order, judgment ud ment or decree shall not be vacated or set aside or stayed (or, in case custody or control is assumed by such order, such custody or control shall not be otherwise terminated), within sixty (60) days from the date of entry of such order, judgment or decree; (g) If the City shall (a) admit in writing its inability to pay the debts of the System generally as they become due, (b) file a petition in bankruptcy or seeking a composition of indebtedness under any state or federal bankruptcy or insolvency law, (c) make an assignment for the benefit of its creditors, (d) consent to the appointment of a receiver of the whole or any substantial part of the System, or (e) consent to the assumption by any,_court of competent jurisdiction under the provisions of any other law for the relief or aid of debtors of custody or control of the whole or any substantial part of the System. Section 8.2. Formation of Bondowners Committee. During the continuance of an Event of Default, the owners of Second Lien Parity Bonds representing twenty percent (20 %) in principal amount of the Second Lien Parity Bonds then Outstanding may call a bondholders meeting for the purpose of electing a committee to act on behalf of all Bondowners (the "Bondowners Committee "). Such meeting shall be called and the proceedings thereof shall be conducted in the manner provided in Article IX hereof. At such meeting the Bondowners present in person or by proxy may, by a majority of the votes cast, elect one or more persons, -71- ASR313 91/07/11 who may or may not be Bondowners, to the Bondowners Committee which shall act as trustee for all registered owners of Second Lien Parity Bonds outstanding (the "Bondowners "), and the Bondowners Committee as such trustee may have and exercise all the rights and powers provided for in this Ordinance to be exercised by the Bondowners Committee. The Bondowners present in person or by proxy at said meeting, or at any adjourned meeting thereof, shall prescribe the manner in which the successors of the persons elected to the Bondowners Committee at such Bondowners meeting shall be elected or appointed, and may prescribe rules and regulations governing the exercise by the Bondowners Committee of the powers conferred upon it herein, and may provide for the termination of the existence of the Bondowners Committee. The members of the Bondowners Committee elected by the Bondowners in the manner herein provided, and their successors, as a committee are hereby declared to be trustees for the owners of all the Second Lien Parity Bonds then Outstanding, and are empowered to exercise in the name of the Bondowners Committee as trustee, all the rights and powers hereinafter conferred on the Bondowners Committee. Section 8.3. Books of City Open to Inspection. The City covenants that if an Event of Default shall have happened and shall not have been remedied, the books of record and account of the City and all other records relating to the System shall at all times during regular business hours be subject to the inspection and use of the Bondowners Committee and any person holding at least twenty -72- ASR313 91/07/11 • 1 O per cent (20%) of the principal amount of Bonds outstanding and of their respective agents and attorneys. The City covenants that if an Event of Default shall happen and shall not have been remedied, the City will continue to account, as a trustee of an express trust, for all Gross Revenues and other moneys, securities and funds pledged under the Ordinance. Section 8.4. Suits at Law or in Equity. If an Event of Default shall happen and shall not have been remedied, then and in every such case, the Bondowners Committee by its agents and attorneys, shall be entitled and empowered to proceed forthwith to take such needful steps and institute such suits, actions and proceedings at law or in equity for the collection of all sums due • in connection with the Second Lien Parity Bonds and to protect and enforce the rights of Bondowners under the Ordinance for the specific performance of any covenant herein contained or in aid of the execution of any power herein granted, or for an accounting against the City as trustee of an express trust, or in the enforcement of any other legal or equitable right as the Bondowners Committee being advised by counsel, shall deem most effectual to enforce any of the rights of the owners of the Bonds. Any action, suit or other proceedings instituted by the Bondowners Committee hereunder shall be brought in its name as trustee for the Bondowners and all such rights of action upon or under any of the Second Lien Parity Bonds or the provisions of this Ordinance may be enforced by the Bondowners Committee without the • -73- ASR313 91/07/11 possession of any of said Second Lien Parity Bonds, and without the P Y Y production of the same at any trial or proceedings relative thereto except where otherwise required by law, and the respective owners of said Second Lien Parity Bonds, by taking and holding the same, shall be conclusively deemed irrevocably to appoint the Bondowners Committee the true and lawful trustee for the respective owners of said Bonds, with authority to institute any such action, suit or proceeding; to receive as trustee and deposit in trust any sums becoming distributable for the receipt of such moneys, and to do all acts with respect thereto that the Bondowner himself might have done in person, provided, however, that nothing herein contained shall be deemed to authorize or empower the Bondowners Committee to consent to, accept or adopt, on behalf of any Bondowner, any plan of reorganization or adjustment affecting the said Second Parity Bonds of the City or any right of any owner thereof, or to authorize or empower the Bondowners Committee to vote the claims of the owners thereof in any receivership, insolvency, liquidation, bankruptcy, reorganization or other proceeding to which the City shall be a party, and provided further, however, that any Bondowner or Bondowner may by mutual agreement transfer title to the Second Lien Parity Bonds held by him or them to the Bondowners Committee, or may by agreement with other Bondowners create or organize a separate trustee or bondowners committee and may confer or organize a separate trustee or bondowners committee and may confer upon the Bondowners Committee or such separate trustee or bondholders 410 -74- ASR313 91/07/11 • committee, such powers and duties as such agreement or agreements shall provide, and the provisions of this Ordinance shall not be construed as a limitation on the powers and duties which consenting Bondowners may by agreement confer on the Bondc_rrners Committee or such separate trustee or bondholders c mmittt . The Bondowners Committee shall have full powers of substitutic° and delegation in respect to any of the powers hereby granted. Section 8.5. Direction of Actions of Bondowners Committee by Owners of Majority of Bonds. The owners of not less than a majority in principal amount of the Seco' - Lien Parity Bonds at the time outstanding., may direct the time, method and place of conducting any proceeding for any remedy available to the Bondowners Committee, or exercising any trust or power conferred upon the Bondowners Committee, provided that the Bondowners Committee shall be provided with reasonable scrutiny and indemnity and shall have the right to decline to follow any such direction only (i) if the Bondowners Committee shall be advised by counsel that the action or proceeding so directed may not lawfully be taken; or (ii) if the Bondowners Committee in good faith shall determine that the action or proceeding so directed would involve the Bondowners Committee in personal liability or that the action or proceeding so directed would involve the Bondowners Committee in personal liability or that the action or proceeding so directed would be unjustly prejudicial to the owners of Second Lien Parity Bonds not parties to such direction. • -75- ASR313 S /07/11 Section 8.6. Suits by Individual Bondowners. No owner of any one or more of the Second Lien Parity Bonds shall have any right to institute any action, suit or proceeding at law or in equity for the enforcement of any provision of the Ordinance or the execution of any trust under the Ordinance or for any remedy under the Ordinance, unless an Event of Default shall have happened and be continuing, and unless no Bondowners Committee has been created as herein provided, but any remedy herein authorized to be exercised by the Bondowners Committee, may be exercised individually by any Bondowner, in his own name and on his own behalf or for the benefit of all Bondowners, in the event no Bondowners Committee has been created, or with the consent of the Bondowners Committee, if such Bondowners Committee has been created; provided, however, that nothing in the Ordinance or in the Second Lien Parity Bonds shall affect or impair the obligation of the City, which is absolute and unconditional, to pay at the respective dates of maturity and places therein expressed the principal of and premium, if any, and interest on the Second Lien Parity Bonds to the respective owners thereof, or affect or impair the rights of action, which are also absolute and unconditional, of any owner to enforce the payment of his Second Lien Parity Bonds, or to reduce to judgment his claim against the City for the payment of the principal and interest on his Second Lien Parity Bonds, without .reference to, or consent of, the Bondowners Committee or any other owner of the Second Lien Parity Bonds. 4 11 0 -76- ASR313 91/07/11 • Section 8.7. Waivers of Default.. No delay or omission of the Bondowners Committee or of any Bondowner to exercise any right or power arising upon the happening of an Event of Default shall impair any right or power or shall be construed to be a waiver of any such Event of Default or to be an acquiescence therein; and every `power and remedy given by this Article to the Bondowners Committee or to the Bondowners may be exercised from time to time and as often as may be deemed expedient by the Bondowners Committee or by such owners. The Bondowners Committee or the owners of not less than fifty percent (50 %) in principal amount of the Second Lien Parity Bonds at the time Outstanding, or their attorneys -in -fact duly authorized, may on behalf of the owners of all of the Second Lien Parity Bonds waive any past default under the Ordinance and its consequences; except a default in the payment of the principal of and premium, if any, and interest on any of the Second Lien Parity Bonds. No such waiver shall extend to any subsequent or other default or impair any right consequent thereon. Section 8.8. Remedies Granted in Ordinance Not Exclusive. No remedy by the terms of the Ordinance conferred upon or reserved to the Bondowners Committee or the Bondowners is intended to be exclusive of any other remedy, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under the Ordinance or existing at law or in equity or by statute on or after the date of adoption of the Ordinance. -77- ASR313 91/07/11 ARTICLE IX BONDOWNERS MEETINGS Section 9.1. Call of Bondowners Meetings. The City, the Bondowners Committee or the owners of not less than twenty percent (20 %) in principal amount of the Second Lien Parity Bonds then outstanding may at any time call a meeting of the owners of the Second Lien Parity Bonds. Every such meeting shall be held at such place in the City of Yakima, State of Washington, or in the City of Seattle, State of Washington, as may be specified in the notice calling such meeting. Written notice of such meeting, stating the place and time of the meeting and in general terms the business to be transacted, shall be mailed to the Bondowners by the City, the Bondowners Committee or the Bondowners calling such meeting not less than thirty (30) nor more than sixty (60) days before such meeting, and shall be published at least once week for four (4) successive calendar weeks on any day of the week, the date of first publication to be not less than thirty (30) or more than sixty (60) days preceding the meeting; provided, however, that the mailing of such notice shall in no case be a condition precedent to the validity of any action taken at any such meeting. The expenses of publication of such notice shall be paid or reimbursed by the City. Any meeting of Bondowners shall, however, be valid without notice if the owners of all Second Lien Parity Bonds then Outstanding are present in person or by proxy or if notice is waived before or within thirty (30) days after the meeting by those not so present. -78- ASR313 91/07/11 • Section 9.2. Notice to Bondowners. Except as otherwise provided in the Ordinance, any provision in this Ordinance for the mailing of a notice or other paper to Bondowners shall be fully complied with if it is mailed postage prepaid to each registered owner of any of the Second Lien Parity Bonds then outstanding at his address, if any, appearing upon the Bond Register of the City, and to each owner of any of such Second Lien Parity Bonds payable to bearer who shall have filed with the City an address for notices; and any provision in this Ordinance contained for publication of a notice or other matter shall require the publication thereof in The Daily Bond Buyer in the City of new York, State of New York (or in lieu of publication in The Daily Bond Buyer, in a daily newspaper printed in the English language and customarily published on each business day and of general circulation in the Borough of Manhattan. The City of New York, State of New York), and also in a daily newspaper printed in the English language and customarily published on each business day and of general circulation in the City of Seattle, State of Washington. Section 9.3. Proxies; Proof of Ownership of Second Lien Parity Bonds. Attendance and voting by Bondowners at such meetings may be in person or by proxy. Owners of Second Lien Parity Bonds, by an instrument in writing under their hands, appoint any person or persons, with full power of substitution, as their proxy to vote at any meeting for them. • -79- ASR313 91/07/11 Any registered owner of Second Lien Parity Bonds shall be entitled in person or by proxy to attend and vote at such meeting as owner of the Second Lien Parity Bonds registered or certified in his name without producing such Second Lien Parity Bonds, and such persons and their proxies shall, if required, produce such proof of personal identity as shall be satisfactory to the Secretary of the meeting. All proxies presented at such meeting shall be delivered to the Inspectors of Votes and filed with the Secretary of the meeting. All other persons seeking to attend or vote in such meeting must produce the Second Lien Parity Bonds claimed to be owned or represented at such meeting. The vote at any such meeting of the owner of any Second Lien Parity Bond entitled to vote thereat shall be binding upon such owner and upon every such subsequent owner of such Second Lien Parity Bond (whether or not such subsequent owner has notice thereof). Section 9.4. Execution of Instruments by Bondowners. Any request, direction, consent or other instrument in writing required or permitted by the Ordinance to be signed or executed by Bondowners may be in any number of concurrent instruments of similar tenor, and may be signed or executed by such Bondowners in person or by agent appointed by an instrument in writing. Proof of the execution of any such instrument shall be sufficient for any purpose of this Ordinance if the fact and date of the execution by any person of any such instrument may be proved by either (a) an -80- ASR313 91/07/11 acknowledgment executed by a notary public or other officer g Y Y P empowered to take acknowledgments of deeds to be recorded in the particular jurisdiction, or (b) an affidavit of a witness to such execution sworn to before such a notary public or other officer. Where such execution is by an officer of a corporation or association or a member of a partnership on behalf of such corporation, association or partnership, such acknowledgment or affidavit shall also constitute sufficient proof of his authority. The foregoing shall not be construed as limiting the City to such proof, it being intended that the City may accept any other evidence of the matters herein stated which it may deem sufficient. Any request or consent of any Bondowner shall bind every future owner the same Second Lien Parity Bond in respect of anything one by the City in pursuance of such request, direction or consent. The right of a proxy for a Bondowner to act may be proved (subject to the City's right to require additional proof) by a written proxy executed by such Bondowner as aforesaid. Section 9.5. Appointment of Officers at Bondowners Meetings. Persons named by the City or elected by the owners of a majority in principal amount of the Second Lien Parity Bonds represented at the meeting in person or by proxy in the event the City is not represented at such meting, shall act as temporary Chairperson and temporary Secretary of any meeting of Bondowners. A permanent Chairperson and a permanent Secretary of such meeting shall be elected by the owners of a majority in .principal amount of the • -81- ASR313 91/07/11 Bonds represented at such meeting in person or by proxy. The P 9 P Y P Y permanent Chairperson of the meeting shall appoint two (2) Inspectors of Votes who shall count all votes cast at such meeting, except votes on the election of Chairperson and Secretary as aforesaid, and who shall make and file with the Secretary of the meeting and with the City their verified report of all such votes cast at the meeting. Section 9.6. Ouorum at Bondowners Meetings. The owners of not less than the principal amount of the Second Lien Parity Bonds required for any action to be taken at such meeting must be present at such meeting in person or by proxy in order to constitute a quorum for the transaction of business, less than a quorum, however, having power to adjourn from time to time without any other notice than the announcement thereof at the meeting; provided, however, that, if such meeting is adjourned by less than a quorum for more than ten (10) days, notice thereof shall be published by the City at least five (5) days prior to the adjourned date of the meeting. ARTICLE X AMENDMENTS TO ORDINANCE Section 10.1. Amendments. (a) The Council from time to time and at any time may pass an ordinance or ordinances amending this ordinance, which ordinance or ordinances thereafter shall become a part of this ordinance, for any one or more or all of the following purposes: -82- ASR313 91/07/11 • (1) To add to the covenants and agreements of the City in this ordinance, other covenants and agreements thereafter to be observed, which shall not adversely affect the interests of the owners of any Second Lien Parity Bonds, or to surrender any right or power herein reserved. (2) To make such provisions for the purpose of curing any ambiguities or of curing, correcting or supplementing any defective provision contained in this ordinance or any ordinance authorizing Additional Bonds in regard to matters or questions arising under such ordinances as the Council may deem necessary or desirable and not inconsistent with such ordinances and which shall not adversely affect, in any material respect, the interest of the owners of Second Lien Parity Bonds. Any such amending ordinance may be adopted without the consent of the owners of any Second Lien Parity Bonds at any time outstanding, notwithstanding any of the provisions of subsection (b) of this section. (b) With the consent of the owners of not less than 65% in aggregate principal amount of the Second Lien Parity Bond at the time Outstanding, the Council may pass an ordinance or ordinances supplemental hereto for the purpose of adding any provisions to or changing in any manner or eliminating any of the provisions of this ordinance or of any amending ordinance; provided, however, that no such amending ordinance shall: • -83- ASR313 91/07/11 (1) Extend the fixed maturity of any Second Lien Parity Bonds, or reduce the rate of interest thereon, or extend the time of payment of interest from their due date, or reduce the amount of the principal thereof, or reduce any premium payable on the redemption thereof, without the consent of the owner of each bond so affected; or (2) Reduce the aforesaid percentage of Bondowners required to approve any such amending ordinance, without the consent of the owners of all of the Second Lien Parity Bonds then Outstanding. It shall not be necessary for the consent of Bondowners under this subsection (b) to approve the particular form of any proposed supplemental ordinance, but it shall be sufficient if such consent shall approve the substance thereof. (c) Upon the adoption of any ordinance pursuant to the provisions of this Section, this ordinance shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties ad obligations of the City under this ordinance and all owners of Second Lien Parity Bonds outstanding hereunder shall thereafter be determined, exercised and enforced thereunder, subject in all respects to such modification and amendments, and all terms and conditions of any such supplemental ordinance shall be deemed to be part of the terms and conditions of this ordinance for any and all purposes. -84- ASR313 91/07/11 ( d ) Parity Second Lien Parit Bonds executed and delivered after the execution of any amending ordinance passed pursuant to the provisions of this section may have a notation as to any matter provided for it such amending ordinance, and if such supplemental ordinance shall so provide, new bonds so modified as to conform, in the opinion of the Council, to any modification of this Ordinance contained in any such supplemental ordinance, may be prepared and delivered without cost to the owners of any affected Second Lien Parity Bonds then outstanding, upon surrender for cancellation of such bonds with all unmatured coupons and all matured coupons not fully paid, in equal aggregate principal amounts. Section 10.2. Obtaining Approval of Amendments at Bondowners Meeting. The City may at any time adopt an ordinance amending the provisions of this ordinance to the extent that such amendment is permitted by the provisions of this Article X, to take effect when and as provided in this Section. At any time thereafter such ordinance may be submitted by the City for approval to a meeting of the bondowner duly convened and held in accordance with the provisions of this ordinance. A record in duplicate of the proceedings of each meeting of the Bondowners shall be prepared by the permanent Secretary of the meeting and shall have attached thereto the original reports of the Inspectors of Votes and affidavits by a person or persons having knowledge of the facts, showing a copy of the notice of the meeting and setting forth the • -85- ASR313 91/07/11 facts with respect to the mailing and publication thereof under the provisions of the ordinance. Such a record shall be signed and verified by the affidavits of the permanent Chairperson and the permanent Secretary of the meeting, and one duplicate thereof shall be delivered to the City. Any record so signed and verified shall be proof of the matter therein stated. If the ordinance of the City making such amendment shall be approved by a resolution duly adopted at such meeting of bondowners by the affirmative vote of the owners of the required percentages of Second Lien Parity Bonds, a notice stating that a resolution approving such amendment has been so adopted shall be mailed by the City to each bondholder who has requested such notice (but failure so to mail copies of such notice shall not affect the validity of such resolution) and shall 4 11 0 be published at lest once in the manner provided in Section 9.2 hereof. Proof of such mailing and publication by the affidavit or affidavits of a person or persons having knowledge of the facts shall be filed with the City. Such ordinance of the City making such amendment shall be deemed conclusively to be binding upon the City, the paying agents, and the owners of all Second Lien Parity Bonds at the expiration of thirty (30) days after the publication of the notice provided for in this Section, except in the event of a final decree of a court of competent jurisdiction setting aside such ordinance or annulling the action taken thereby in a legal action or equitable proceeding for such purpose commenced within such period; provided that the City and any paying agents during -86- ASR313 91/07/11 • such thirty (30) day period and any such further period during which such action or proceeding may be pending shall be entitled in their absolute discretion to take such action, or to refrain from taking such action, with respect to such ordinance as they may deem expedient. Nothing in this ordinance contained shall be deemed or construed to authorize or permit, by reason of any call of a meeting of Bondowners or of any right conferred hereunder to make sucn a call, any hindrance or delay in the exercise of any rights conferred upon or reserved to the paying agents or the Bondowners under any of the provisions of this ordinance. Section 10.3. Alternate Method csb Obtaining Approval of Amendments. The City may at any time adopt an ordinance amending the provisions of this ordinance, or of any Second Lien Parity Bonds, to the extent that such amendment is permitted by the' provisions of this Article, to take effect when and as provided in this Section. Upon ado 'pion of such ordinance, a request that Bondowners consent thereto shall be mailed by the City to the Bondowners and notice that the City is requesting Bondowners to consent to such amendment shall be published at least once in the manner provided in Section 9.2 hereof. Such orda: shall not be effective unless and until there shall have been filed with the City the written consents of the percentages of owners of outstanding Bonds specified herein and a notice shall have been published as hereinafter in this Section provided. Each such consent shall be effective only if accompanied by proof of IP -87- ASR313 91/07/11 is i ownership of the Second Lien Parity Bond for which such consent given. A certificate or certificates of the Clerk of the City that he has examined such proof and that such proof is sufficient shall be conclusive that the consents have been given by the owners of the Second Lien Parity Bonds described in such certificate or certificates. Any such consent shall be binding upon the owner of the Second Lien Parity Bonds giving such consent and on every subsequent owner of such Second Lien Parity Bonds (whether or not such subsequent owner has notice thereof). A notice stating that the ordinance has been consented to by the owners of the required percentages of Bonds and will be effective as provided in this Section, may be given to the Bondowners by mailing such notice to the bondholders, and shall be given by publishing the same at least once in the manner provide din Section 9.2 hereof. A record, consisting of the papers required by this Section to be filed with the City shall e proof of the matters therein stated, and this ordinance shall be deemed conclusively to be binding upon the City and the owners of all Second Lien Parity Bonds at the expiration of thirty (30) days after the notice last provided for in this Section, except in the event of a final decree of a court of competent jurisdiction setting aide such consent or annulling the action taken thereby in a legal action or equitable proceeding for such purpose commenced, within such period. Section 10.4. Amendment of Ordinance in Anv Respect by Approval of All Bondowners. Notwithstanding anything contained in -88- ASR313 91/07/11 the foregoing provisions of this Article, the rights and obligations of the City and of the owners of the Second Lien Parity Bonds, and the terms and provisions of the Second Lien Parity Bonds and of this ordinance, may be amended in any respect with the consent of the City, by the affirmative vote of the owners of all said Bonds then OUtstanding at a meeting of Bondowners called and held as hereinabove provided, or upon the adoption of an ordinance by the City and the consent of the owners of all the Second Lien Parity Bonds then Outstanding, such consent to be given as provided in Section 10.3 except that no notice to bondowners either by, mailing or publication shall be required, and the amendment shall be effective immediately upon such unanimous vote or written consent of all of the Bondowners. Section 10.5. Exclusion of Bonds Owned by City. Second Lien Parity Bonds owned or held by or for the account of the City shall not be deemed Outstanding for the purpose of any vote or consent or other action or any calculation of Outstanding Bonds in this ordinance provided for, and shall not be entitled to vote or consent or take any other action in this ordinance provided for. Section 10.6. Endorsement of Amendment on Bonds. Second Lien Parity Bonds delivered after the effective date of any action amending this ordinance taken as hereinabove provided may bear a notation by endorsement or otherwise as to such action, and in that case upon demand of the owner of any Second Lien Parity Bond Outstanding at such effective date and presentation of his Second • -89- ASR313 91/07/11 Lien Parity Bond for that purpose office y p rpos at the principal of the paying agents, suitable notation shall be made on such Second Lien Parity Bond by the paying agent as to any such action. If the City shall so determine, new Second Lien Parity Bonds so modified as in the opinion of the City and its counsel to conform to such action shall be prepared, delivered and upon demand of the owner of any Second Lien Parity Bond then outstanding shall be exchanged without cost to such Bondowner for Second Lien Parity Bonds then outstanding hereunder, upon surrender of such Bonds with any unmatured coupons pertaining thereto. ARTICLE XI MISCELLANEOUS Section 11.1. Severability. If any one or more of the covenants or agreements provided in this ordinance to be performed on the part of the City shall be declared by any court of competent jurisdiction to be contrary to law, then such covenant or covenants, agreement or agreements, shall be null and void and shall be deemed separable from the remaining covenants and agreements in this ordinance and shall in no way affect the validity of the other provisions of this ordinance or of any Second Lien Parity Bonds. Section 11.2. General Authorization. The Mayor and Director of Finance and Budget, and each of the other appropriate officers, agents and representatives of the City are each hereby authorized and directed to take such steps, to do such other acts and things, 410, -90- ASR313 91/07/11 • and to'execute such letters, certificates, agreements, papers, financing statements, assignments or instruments as in their judgment may be necessary, appropriate or desirable in order to carry out the terms and provisions of, and complete the transactions contemplated by this ordinance. Section 11.3. Ordinance and Laws a Contract with Bondowners. This ordinance is adopted under the authority of and in full compliance with the Constitution and laws of the State of Washington, as amended and supplemented. In consideration of the purchase and acceptance of the Second Lien Parity Bonds by those who shall hold the same from time to time, the provisions of this Ordinance and of any supplemental ordinance authorizing the issuance of Additional Bonds and of said laws shall constitute a contract with the owner or owners of each Second Lien Parity Bond and any coupons attached thereto, and the obligations of the City and its Council under said acts and under this ordinance shall be enforceable by any court of competent jurisdiction; and the covenant and agreements herein set forth to be performed on behalf of the City shall be for the equal benefit, protection and security of the owners of any and all of said Second Lien Parity Bonds, all of which, regardless of the time or times of their issue or maturity, shall be of equal rank without preference, priority or distinction of any of said Second Lien Parity Bonds attached over any others thereof except as expressly provided herein. -91- ASR313 91/07/11 Section 11.4. Benefits of Ordinance Limited to City, and Paving Agents. Nothing in this ordinance, expressed or implied, is intended or shall be construed to confer upon or give to any person or corporation other than the City, the Registrar, the Paying Agent and the owners from time to time of the 1991 Bonds any rights, remedies or claims under or by reason of this Ordinance or any covenant, condition or stipulation thereof; and all the covenants, stipulations, promises and agreements in this ordinance contained by or on behalf of the City shall be for the sole and exclusive benefit of the City, the Registrar, the Paying Agents and the owners from time to time of the 1991 Bonds. Section 11.5. Article and Section Headings; Table and Contents. The headings or titles of the several Articles and 410 Sections hereof, and any table of contents appended hereto or to copies hereof shall be solely for convenience of reference and shall not affect the meaning or construction, interpretation or effect of this ordinance. Section 11.6. Prior Acts. All acts taken pursuant to the authority of this ordinance but prior to its effective date are hereby ratified and confirmed. Section 11.7. Effective Date. This ordinance shall be effective thirty (30) days after its passage, approval and publication as provided by law. - 92 - ASR313 91/07/11 • ADOPTED by the Council of the City of Yakima at a regular meeting thereof, held this 16th day of July, 1991. CITY OF YAKIMA, WASHINGTON By Mayor ATTEST: City Clerk APPROVED AS 0 FORM: 0 1 T y Attorney • • -93- ASR313 91/07/11 EXHIBIT A FORM OF BOND UNITED STATES OF AMERICA No. $ STATE OF WASHINGTON CITY OF YAKIMA, WASHINGTON WATER AND SEWER REVENUE BOND, 1991 INTEREST RATE: MATURITY DATE: CUSIP NO.: SEE REVERSE SIDE FOR CERTAIN ABBREVIATIONS Registered Owner: • Principal Amount: DOLLARS The City of Yakima, Washington, a municipal corporation of the State of Washington (hereinafter called the "City), hereby acknowledges itself to owe and for value received promises to pay to the Registered Owner identified above, or registered assigns, on the Maturity Date identified above, the Principal Amount indicated above and to pay interest thereon from August 1, 1991, or the most recent date to which interest has been paid or duly provided for, until payment of this bond at the Interest Rate set forth above, payable on March 1, 1992, and semiannually thereafter on the first days of September and March. Both principal of and interest on this bond are payable in lawful money of the United States of America. Interest shall be paid by mailing a check or draft (on the date such interest is due) to the registered owner or assigns at the address shown on the Bond Register as of the 15th day of the month prior to the interest payment date. Principal shall be paid to the registered owner or assigns upon presentation and surrender of this bond at the office of the fiscal agency of • A-1 ASR313 91/07/11 the State of Washington in either Seattle, Washington or New York, New York (the "Bond Registrar "). Reference is hereby made to additional provisions of this bond set forth on the reverse side hereof and such additional provisions shall for all purposes have the same effect as if set forth in this space. This bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Bond Ordinance (as hereinafter defined) until the Certificate of Authentication hereon shall have been manually signed by the Bond Registrar. It is hereby certified that all acts, conditions and things required by the Constitution and statutes of the State of Washington to exist, to have happened, been done and performed precedent to and in the issuance of this bond have happened, been done and performed and that the issuance of this bond and the bonds of this series does not violate any constitutional, statutory or other limitation upon the amount of bonded indebtedness that the City may incur. IN WITNESS WHEREOF, the City of Yakima, Washington, has caused this bond to be signed with the facsimile signature of the Mayor and attested by the facsimile signature of the City Clerk, and the seal of the City to be impressed or a facsimile thereof to be imprinted hereon, as of this first day of August, 1991. /Mayor ATTEST: City Clerk A-2 ASR313 91/07/11 • CERTIFICATE OF AUTHENTICATION This bond is one of the bonds described in the within - mentioned Bond Ordinance and is one of the Water and Sewer Revenue Bonds,. 1991 of the City, dated August 1, 1991. WASHINGTON STATE FISCAL AGENCY By Authorized Officer ADDITIONAL PROVISIONS This bond is one of an authorized issue of bonds of like date and tenor, except as to number, amount, rate of interest and date of maturity in the aggregate principal amount of $ and designated as "City of Yakima, Washington, Water and Sewer Revenue Bonds, 1991" (the "Bonds "). The. Bonds are issued under and in accordance with the provi- sions of_ the Constitution and applicable statutes of the State of • Washington and Ordinance No. and Resolution No. (together the "Bond. Ordinance ") of the City. The Bonds are issued for the purpose of providing part of the funds necessary to redeem and retire the City's Water and Sewer Revenue Bonds, 1983 and to pay part of the costs incurred in making certain additions to the water and sewer system (the "System ") of the City. [The Bonds are subject to redemption at the option of the City on or after , in whole at any time, or in part on any interest payment date, at a price of par, plus accrued interest to the redemption date. If less than all of the 1991 Bonds subject to redemption are called for redemption, the City shall choose the maturities to be redeemed. If less than all the 1991 Bonds of an entire maturity are to be redeemed, the 1991 Bonds to be redeemed shall be chosen by lot.] [The Bonds maturing on 1, 2011 (which shall be deemed to be Term Bonds) are subject to redemption prior to maturity by lot (or paid at maturity) on March 1 in the years through , inclusive, from amounts credited to the Term Bond Principal Account in the Bond Fund to meet Sinking Fund Requirements therefor (to the extent such amounts have not been used to redeem or purchase such Bonds as provided in the Bond Ordinance) and in the principal amounts as set forth below, upon written notice as provided hereinafter, by payment of the principal • A-3 ASR313 91/07/11 amount thereof, together with the interest accrued thereon to the date fixed for redemption.] [Bond insurance provisions, if required.] Year Amount Notice of any such intended redemption as provided above shall be given not less than thirty (30) nor more than sixty (60) days prior to said redemption date by first class mail, postage prepaid, to the registered owner of any bond to be redeemed at the address appearing on the Bond Register. The requirements of the Bond Ordinance shall be deemed to be complied with when notice is mailed as herein provided, regardless of whether or not it is actually received by the owner of any bond. Interest on any bond so called for redemption shall cease on such redemption date unless the same is not paid in full upon presentation made pursuant to such call. Portions of the principal sum of this bond in installments of $5,000 or any integral multiple thereof may also be redeemed at the times set forth above, and if less than all of the principal sum hereof is to be redeemed, upon the surrender of this bond at the principal office of the Bond Registrar there shall be issued to the registered owner, without charge therefor, for the then unredeemed balance of the principal sum hereof, at the option of the owner, a bond or bonds of like maturity and interest rate in any of the denominations authorized by the Bond Ordinance. The City hereby irrevocably covenants and agrees with the registered owner of this bond that it will keep and perform all the covenants of this bond and of the Bond Ordinance to be by it kept and performed. Reference is hereby made to the Bond Ordinance for a complete statement of such covenants, for the terms and conditions upon which the Bonds have been issued and upon which Additional Bonds may be issued, for the terms and conditions upon which this bond shall no longer be secured by the Bond Ordinance or deemed to be outstanding thereunder, and for the definition of capitalized terms used herein. The City has pledged and bound itself to pay into the Water and Sewer Operating Funds (the "Revenue Fund "), as collected, all of the Gross Revenues derived by the City from the operation of the System. The City by the Bond Ordinance has further pledged and bound itself to set aside from the money in the Revenue Fund and to pay into the Bond Fund and the Accounts therein certain fixed amounts sufficient to pay the principal, premium, if any, and interest on the Bonds and all other Second Lien Parity Bonds as the A-4 ASR313 91/07/11 same become due. As security for the payment of the principal of, premium, if any, and interest on all Second Lien Parity Bonds the City has pledged (i) the proceeds of the sale of Parity Bonds to the extent held in funds established or continued by the Bond Ordinance, (ii) Gross Revenues and (iii) the moneys and assets credited to the Revenue Fund and the Bond Fund and the income therefrom. The pledge of Gross Revenues and moneys and assets credited to the Revenue Fund and Bond Fund constitutes a lien and charge on said Gross Revenues and said Funds subject to prior application for payment of Costs of Maintenance and Operation and junior to the lien and charge securing the First Lien Parity Bonds, equal in rank to the lien and charge securing payment of Second Lien Parity Bonds, but superior to all other charges of any kind or nature. The Bonds are interchangeable for bonds of any authorized denomination of equal aggregate principal amount and of the same interest rate and maturity upon presentation and surrender to the Bond Registrar. The following abbreviations, when used in the inscription on the face of the within bond, shall be construed as though they were written„.out in full according to applicable laws or regulations. • EN C - as tenants in common T OM TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UNIF GIFT MIN ACT - Custodian (Cust) (Minor) under Uniform Gifts to Minors Act (State) Additional abbreviations may also be used though not in list above. ASSIGNMENT FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto (Please print or typewrite name and address, including zip code, of Transferee) • A - 5 ASR313 91/07/11 PLEASE INSERT SOCIAL SECURITY OR TAXPAYER IDENTIFICATION NUMBER OF TRANSFEREE the within bond and does hereby irrevocably constitute and appoint attorney in fact, to transfer said bond on the registration books kept of the Bond Registrar with full power of substitution in the premises. DATED: SIGNATURE GUARANTEED: NOTE: The signature on this Assignment must correspond with the 4 10 name of the registered owner as it appears upon the face of the within bond in every particular, without alteration or enlargement or any change whatever. 4 11 0 A-6 ASR313 91/07/11 • CLERK'S CERTIFICATE I, the undersigned, the duly chosen, qualified and acting Clerk of the City of Yakima, Washington (the "City "), and keeper of the records of the Council of the City - (herein called the "Council "), DO HEREBY CERTIFY: 1. That the attached Ordinance No. (the "Ordinance ") is a true and correct copy of an ordinance of the City, as finally passed at a regular meeting of the Council held on the 16th day of July, 1991, and duly recorded in my office. 2. That said meeting was duly convened and held in all respects in accordance with law and to the extent required by law, due and proper notice of such meeting was given; that a quorum was • present throughout the meeting and a legally sufficient number of members of the Council voted in the proper manner for the passage of the Ordinance; that all other requirements and proceedings incident to the proper passage of the Ordinance have been duly fulfilled, carried out and otherwise observed, and that I am authorized to execute this certificate. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City this day of 19 City Clerk City of Yakima, Washington (S E A L) r EXHIBIT B • ESCROW AGREEMENT THIS AGREEMENT, dated as of August 1, 1991, is entered into between the City of Yakima, Washington (the "City ") and Security Pacific Bank Washington, N.A. (the "Escrow Agent "). W I T N E S S E T H: WHEREAS, the City has previously issued its Water and Sewer Revenue Bonds, 1983 in the original aggregate principal amount of $4,050,000 (the "1983 Bonds ") pursuant to Ordinance No. 2677 adopted March 8, 1983. The principal amount of $3,235,000 of the 1983 Bonds is presently outstanding. Ordinance No. 2677 authorizes the City to call for redemption of the 1983 Bonds maturing on March 1, 1994 through March 1, 2003, aggregating $2,920,000 in principal amount (the "Refunded Bonds "), on March 1, 1993, at a redemption price of 102% of the principal amount thereof plus accrued interest to the date of redemption; and WHEREAS, pursuant to section 3.12 of Ordinance No. , authorizing the issuance of the City's Second Lien Water and Sewer Revenue Bonds, Series 1991 (the "Refunding Bonds ") the City has irrevocably called for the redemption, on March 1, 1993, of the • Refunded Bonds; and WHEREAS, the City now desires to defease and refund the Refunded Bonds, which will be accomplished pursuant to this Escrow Agreement (including the Schedules attached hereto), and in accordance with Ordinance No. 2677 and Ordinance No. (together, the "Ordinances') (which documents, and the relevant provisions thereof, are referred to collectively as the "Defeasance Plan "), which provide, inter alia, for (a) the creation of an Escrow Deposit Trust Fund (the "Escrow Fund ") of the City to be held by the Escrow Agent; (b) the purchase of non - callable government securities ( "Government Obligations "), listed on Schedule A attached hereto in such principal amounts and bearing such dates of maturity and such rates of interest as are calculated to provide a maturing cash flow, which, together with the initial cash deposits, is sufficient to pay the principal of and interest on the 1983 Bonds as the same become due in accordance with the schedule of such payments set forth in Schedule B attached hereto; (c) the payment by the Escrow Agent for the Government Obligations listed on Schedule A on the Defeasance Date with moneys deposited with the Escrow Agent on such date; (d) the receipt by the Escrow Agent of the maturing installments of principal of and interest on such Government Obligations; and (e) the Escrow Agent's payment from time to time to the Paying Agent (as hereinafter defined) for the 1983 Bonds of money sufficient for the payment, when due, of the principal of and interest on the 1983 Bonds and for the payment • on March 1, 1993 of principal of, premium and interest on the Refunded Bonds; and WHEREAS, pursuant to the Ordinance the City has duly and validly authorized the execution and delivery of the documents necessary for the carrying out of the Defeasance Plan, including, among others, this Escrow Agreement; NOW, THEREFORE, in consideration of the mutual covenants hereinafter contained, for the benefit of the holders of the 1983 Bonds, the parties hereto covenant as follows: Section 1. Funding of Escrow Fund. On August 19, 1991 (the "Defeasance Date "), the Escrow Agent shall receive from the City proceeds of the Refunding Bonds in the amount of $ which represents the amount required to purchase the Government Obligations as set forth in Schedule A attached hereto, and to establish any necessary beginning cash balance. All cash deposits shall be held in legal currency of the United States or shall be collateralized by direct obligations of the United States of America or shall be held in an account insured by the Federal Deposit Insurance Corporation. Section 2. Investment of Money in Escrow Fund. (a) On the Defeasance Date, the Escrow Agent shall apply $ of the money delivered to it by the City pursuant to Section 1 hereof to purchase the non - callable Government Obliga- tions described in Schedule A attached hereto. (b) Upon the written direction of the Chief Financial Officer of the City, but subject to the conditions and limitations herein set forth and applicable government rules and regulations, the Escrow Agent shall purchase substitute non - callable Government Obligations (the "Substitute Obligations ") with the proceeds derived from (i) the sale, transfer, redemption or other dispo- sition of the Government Obligations initially purchased or the Substitute Obligations or (ii) the reinvestment proceeds of the Government Obligations initially purchased or the Substitute Obligations. The sale, transfer, redemption or other disposition of Government Obligations and such substitution may be effected only by a simultaneous transaction and only if a nationally recognized firm of independent certified public accountants shall certify that (A) the Substitute Obligations, together with the Government Obligations that will continue to be held in the Escrow Fund, will mature in such principal amounts and earn interest in such amounts and at such times so that, with other money in the Escrow Fund, sufficient money will be available to pay, as the same become due, the principal of and interest on the Refunded Bonds that have not previously been paid, and (B) the amounts and dates -2- ASR319 91/07/11 • of the anticipated payments by the Escrow Agent of interest on the Refunded Bonds will not be diminished or postponed thereby. (c) In the event that the Escrow Agent shall receive, either upon maturity or redemption of Government Obligations, or otherwise, money into the Escrow Fund that is not subject to immediate disbursement for payment of the principal of or interest on the Refunded Bonds, the Escrow Agent shall forthwith deposit such money into the Escrow Fund. At the written direction of the City, the Escrow Agent shall (i) invest such money at an unrestricted yield solely in Substitute Obligations, or (ii) if such money cannot be invested in Substitute Obligations, such money shall be held uninvested in the Escrow Fund. If such money is invested in Substitute Obligations, the maturity date of Substitute Obligations must be no later than the date on which such moneys are needed (as determined by reference to the most recent verification addressed to the City and the Escrow Agent by a nationally recognized firm of certified public accountants) for payment of debt service on the Refunded Bonds or for reinvestment pursuant to ° subsection (b) of this Section 2. The Escrow Agent shall not cause any amounts described in this subsection (c) to be. invested in a manner other than pursuant to a written direction of the City as provided in this subsection (c). Section 3. Collection of Proceeds of Government Obligations 4111 and Application of Such Proceeds-and Money. The Escrow Agent shall present for payment and shall collect and receive, on the due dates thereof, the maturing installments of principal of and the interest on the Government Obligations and any Substitute Obligations held for the account of the Escrow Fund. From the proceeds of such Government Obligations and any Substitute Obligations and other money held by the Escrow Agent, the Escrow Agent shall make timely payment from time to time to the Paying Agent (as hereinafter defined) of the amounts of principal and interest on the Refunded Bonds to be paid on the respective dates as shown on Schedule B attached hereto and fully incorporated herein by this reference. The paying agents for the Refunded Bonds are the City and the fiscal agencies of the State of Washington in Seattle, Washington and New York, New York. Said paying agents are collectively referred to herein as the "Paying Agent." Section 4. All Investments and Money and Proceeds Thereof Held in Trust. The Escrow Agent hereby irrevocably agrees to hold the Government Obligations and any Substitute Obligations, if any, and other money that it may receive pursuant to this Agreement, and the principal and interest thereof and thereon, and any reinvestments thereof, in trust and separate from all other funds 110 -3- ASR319 91/07/11 and investments held by the Escrow Agent, solely for the purpose of making the payments described in Section 3 hereof. With the exception of excess money described in Section 6 hereof, the City hereby irrevocably transfers to the Escrow Agent the Government Obligations and any Substitute Obligations and the principal thereof and the interest thereon, and any other funds deposited with the Escrow Agent pursuant to this Agreement, for the purpose of making such payments. Except as provided in Sections 2 and 6 hereof, the Escrow Agent shall not sell, transfer, assign or hypothecate such funds, money and obligations, for any purpose whatsoever, including payment of excess earnings to the United States Treasury. Section 5. Reports and Notices. (a) For as long as any of the Refunded Bonds remain out- standing, on or prior to the fifteenth day of the month following the date on which each payment of debt service on the Refunded Bonds becomes due, the Escrow Agent shall render statements to the City setting forth the Government Obligations and any Substitute Obligations held hereunder by the Escrow Agent, any of such Obligations that have matured and amounts received by the Escrow Agent by reason of such maturity, the interest earned on such Obligations, a list of any investments or reinvestments made by the Escrow Agent in other such Obligations and the interest and /or principal derived therefrom, the sums paid to the Paying Agent, and 411 any other transactions of the Escrow Agent pertaining to its duties and obligations as set forth herein. In the event the maturity of principal and interest of the Government Obligations and other money held by the Escrow Agent pursuant to this Escrow Agreement shall at any time be insufficient to make a payment described in Section 3, the Escrow -Agent shall give the City prompt notice of such insufficiency, and shall deliver promptly to the City a written request to deposit with the Escrow Agent, sums sufficient to make the payments described in Section 3. Any written request made to the City pursuant to this Section 5 need be based only on said reports. (b) The Escrow Agent shall publish and mail proper and timely notices, in accordance with Ordinances No. 2677 and No. of the City, of the redemption of the Refunded Bonds. The cost of such publication and mailing shall be part of the compensation of the Escrow Agent for ordinary services provided for in Section 12. Section 6. Surplus Money in Escrow. If at any time during the term of the escrow created pursuant to this Agreement, there are Government Obligations, Substitute Obligations and /or money held by the Escrow Agent that are in excess of that required to make all of the payments described in Section 3, when due, con- sidering the earnings to be realized on the investment of such -4- ASR319 91/07/11 • obligations, and the City directs in writing that such surplus obligations or the proceeds thereof or such surplus money be returned by the Escrow Agent to the City, then the Escrow Agent shall do so at the times directed in writing by the City, provided, however, that before the return of any surplus to the City other than money earned on reinvestment in Substitute Obligations pursuant to Section 2(c) hereof that is surplus to the amounts shown on column 5 of Schedule C hereto, the Escrow Agent may at its sole discretion require the City to furnish the Escrow Agent a supplemental verification addressed to the City and the Escrow Agent by a nationally recognized firm of certified public accountants that the investments and other money to be retained by the Escrow Agent for the purpose of making the payments described in Section 3 will be adequate to make all such payments. Section 7. Agreement to Remain in Force. The Escrow Agent and the City recognize that the holders from time to time of the Refunded Bonds have a beneficial interest in the investments and money to be held by the Escrow Agent as herein provided. It is therefore understood and agreed that this Escrow Agreement shall not be subject to revocation or amendment except for the purpose of (1) clarifying any ambiguity herein or (2) strengthening the protection for the owners of the Refunded Bonds or (3) strengthening the security of the Escrow Fund. Section 8. Prior Approval. The City and the Escrow Agent shall give notice to Moody's Investors Service and Standard & Poor's Corporation prior to (1) any revocation of this Escrow Agreement with the consent of one hundred percent (100 %) of the owners of outstanding Refunded Bonds, (2) any amendment of severance of provisions of this Escrow Agreement by reason of invalidity, illegality or unenforceability. Section 9. Limitation of Escrow Agent Duties. None of the provisions contained in this Escrow Agreement shall require the Escrow Agent to use or advance its own funds or otherwise incur personal financial liability in the performance of any of its duties or the exercise of any of its rights or powers hereunder. The Escrow Agent shall be under no liability for interest on any funds or other property received by it hereunder, except as herein expressly provided. The Escrow Agent's obligations in connection with this Escrow Agreement are confined to those specifically described herein and in the Ordinance. The Escrow Agent is authorized to comply with the requirements of this Escrow Agreement. The Escrow Agent shall not be responsible or liable for the sufficiency, correctness, genuineness or validity of any instruments deposited with it; for the form of execution thereof or the identity, authority or rights of any person executing or depositing the same; or for the -5- ASR319 91/07/11 performance or compliance by any party other than the Escrow Agent 011 with the terms or conditions of any such instruments. If any controversy arises between the parties hereto or with any third person, the Escrow Agent shall not be required to determine the same or to take any action in the premises, but it may, in its discretion, institute such interpleader or other proceedings in connection therewith as it may deem proper. Section 10. Indemnification of Escrow Agent. To the extent permitted by law, the City hereby assumes liability for, and hereby agrees (whether or not any of the transactions contemplated hereby are consummated) to indemnify, protect, save and keep harmless the Escrow Agent and its respective successors, assigns, agents, employees and servants, from and against any and all liabilities, obligations, losses, damages, penalties, claims, actions, suits, costs, expenses and disbursements (including reasonable legal fees and disbursements) of whatsoever kind and nature which may be imposed on, incurred by, or asserted against, the Escrow Agent at any time (whether or not also indemnified against the same by the City or any other person under any other agreement or instrument, but without double indemnity) in any way relating to or arising out of the execution, delivery and performance of this Agreement, the establishment hereunder of the Escrow, the acceptance of the funds and securities deposited therein, the purchase of any securities to be purchased pursuant thereto, the retention of such securities or the proceeds thereof and any payment, transfer or other application of moneys or securities by the Escrow Agent in accordance with the provisions of this Agreement; provided, however, that the City shall not be required to indemnify the Escrow Agent against the Escrow Agent's own negligence or willful misconduct of the Escrow Agent's respective successors, assigns, agents and employees or the material breach by the Escrow Agent of the terms of this Agreement. In no event shall the City or the Escrow Agent be liable to any person by reason of the transactions contemplated hereby other than to each other as set forth in this Section 10. The indemnities contained in this Section shall survive the termination of this Agreement. Section 11. Remission of Funds When Refunded Bonds Paid in Full. At such time as the Escrow Agent shall have received the representations of the City that all of the payments described in Section 3 have been made, together with such evidence of payment of the Refunded Bonds as is satisfactory to the Escrow Agent, the Escrow Agent shall deliver forthwith or remit to the City any remaining Government Obligations, Substitute Obligations and money held pursuant to this Agreement. Section 12. Compensation of the Escrow Agent. The payment arrangement heretofore made between the Escrow Agent and the City as to compensation and expenses for services rendered by the Escrow -6- ASR319 91/07/11 • Agent pursuant to the provisions of this Escrow Agreement is satisfactory to the Escrow Agent and to the City. Such arrangement for compensation and expenses is intended as compensation for the ordinary services as contemplated by this Escrow Agreement, and in the event that the Escrow Agent renders any service hereunder not provided for in this Escrow Agreement, or the Escrow Agent is made a party to or intervenes in any litigation pertaining to this Escrow Agreement or institutes interpleader proceedings relative hereto, the Escrow Agent shall be reasonably compensated by the City for such extraordinary services and reimbursed for all fees, costs, liability and expenses (including reasonable attorneys' fees and expenses) occasioned thereby. In no event shall the Escrow Agent be entitled to payment of any fee or cost out of the moneys or securities held by it in trust hereunder. Section 13. Successor Escrow Agent. The Escrow Agent at the time acting hereunder may at any time resign and be discharged from the trusts hereby created by giving not less than sixty (60) days' written notice to the City, but no such resignation shall take effect unless a successor Escrow Agent shall have been appointed by the City as hereinafter provided and such successor Escrow Agent shall have accepted such appointment, in which event such resignation shall take effect immediately upon the appointment and acceptance of a successor Escrow Agent. ,• The Escrow Agent may be removed at any time by an instrument in writing, delivered by the City to the Escrow Agent. In the event the Escrow Agent hereunder shall resign or be removed, or be dissolved, or shall be in the course of dissolution or liquidation, or otherwise become incapable of acting hereunder, or in case the Escrow Agent shall be taken under the control of any public officer or officers, or of a receiver appointed by a court, a successor may be appointed by the City. In the event that no appointment of a successor Escrow Agent shall have been made by the City pursuant to the foregoing provisions of this Section within sixty (60) days after written notice of resignation of the Escrow Agent has been given to the City, the holder of any of the Refunded Bonds or the retiring Escrow Agent may apply to any court of competent jurisdiction for the appointment of a successor Escrow Agent, and such court may thereupon, after such notice, if any, as it shall deem proper, appoint a successor Escrow Agent. No successor Escrow Agent shall be appointed unless such successor Escrow Agent shall meet the requirements of Section 39.53.070 of the Revised Code of Washington. 11 -7- ASR319 91/07/11 Every successor Escrow Agent appointed hereunder shall execute, acknowledge and deliver to its predecessor and to the City, an instrument in writing accepting such appointment hereunder and thereupon such successor Escrow Agent without any further act, deed or conveyance, shall become fully vested with all the rights, immunities, powers, trusts, duties and obligations of its predecessor; but such predecessor shall, nevertheless, on the written request of such successor Escrow Agent or the City execute and deliver an instrument transferring to such successor Escrow Agent all the estates, properties, rights, powers and trusts of such predecessor hereunder; and every predecessor Escrow Agent shall deliver all securities and moneys held by it to its successor; provided however, that before any such delivery is required to be made, all reasonable fees, advances and expenses of the retiring or removed Escrow Agent shall be paid in full. Should any transfer, assignment or instrument in writing from the City be required by any successor Escrow Agent for more fully and certainly vesting in such successor Escrow Agent the estate, rights, powers and duties hereby vested or intended to be vested in the predecessor Escrow Agent, any such transfer, assignment and instruments in writing shall, on request, be executed, acknowledged and delivered by the City. Any corporation into which the Escrow Agent, or any successor to it in the trusts created by this Agreement, may be merged or converted or with which it or any successor to it may be consolidated, or any corporation resulting from any merger, conversion, consolidation or reorganization to which the Escrow Agent or any successor to it shall be a party shall, if approved in writing by the City, be the successor Escrow Agent under this Agreement without the execution or filing of any paper or any other act on the part of any of the parties hereto, anything herein to the contrary notwithstanding. Section 14. Notices. All notices or requests required or permitted to be given hereunder shall, until further notice in writing, be given in writing at the following addresses: To the City: City of Yakima 129 North Second Street Yakima, Washington 98901 Attention: Director of Finance and Budget -8- ASR319 91/07/11 6 411 To the Escrow Agent: Security Pacific Bank Washington, N.A. Corporate Trust Department 1301 Fifth Avenue, 15th Floor Seattle, Washington 98101 To Moody's Investors Services: Moody's Investors Services 99 Church Street New York, New York 10007 Attention: Municipal Rating Desk/ Refunded Bonds To Standard & Poor's Corporation: Standard & Poor's Corporation 25 Broadway, 21st Floor New York, New York 10004 Section 15. Miscellaneous. This Escrow Agreement is governed by Washington law and may not be modified except by a writing signed by the parties. In the event any one or more of the provisions contained in this Escrow Agreement shall for any reason be held to be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other provisions of this Escrow Agreement, but this Escrow ,• Agreement shall be construed as if such invalid or illegal or unenforceable provision had never been contained herein. IN WITNESS WHEREOF, the parties have executed and delivered this Escrow Agreement pursuant to due and proper authorization, all as of the date and year first above written. CITY OF YAKIMA, WASHINGTON By Director of Finance and Budget ATTEST: Clerk Security Pacific Bank Washington, N.A. By Title ID -9- ASR319 91/07/11 ATTACHMENT / r,, 6 ; Draft dated July 11, 1991 PRELIMINARY OFFICIAL STATEMENT DATED , 1991 III MOODY'S RATING: Applied For NEW ISSUE (See the caution "RATING herein) In the opinion of Bond Counsel, interest on the 1991 Bonds is excluded from gross income subject to federal income tampon pursuant to the Internal Revenue Code of 1986, as amended, subject to certain conditions and o assumptions described herein under "TAXEXEWP77ON." The 1991 Bonds are not private activity bonds. Interest Z on the 1991 Bonds is included in the computation of certain federal taxes on corporations. E€ Sa $7,780,000* . Y CITY OF YAKIMA, WASHINGTON 872 SECOND LIEN WATER AND SEWER REVENUE AND E a REFUNDING BONDS, 1991 a` g DATED: August 1, 1991 DUE: March 1, as shown below o B The 1991 Bonds will be issued as registered bonds in denominations of $5,000, or integral multiples thereof. Interest on the Bonds will be paid on March 1, 1992 and semiannually thereafter on u March 1 and September 1 of each year Interest on the 1991 Bonds shall be paid by check or draft 26 mailed to the registered owners at the addresses appeanng on the Bond Register on the 15th day of the month preceding each interest payment date. Principal of the 1991 Bonds shall be payable upon m t presentation and surrender of the 1991 Bonds by the registered owners at the principal office of either fiscal agency of the State of Washington in Seattle, Washington or New York, New York. K is Due Interest Yield Or Due Interest Yield Or m NArrb1 amounts* egg Prism March 1 ' Bakst Prize L E 1,11- .p2 5,000 LVVL $4 • 1993 135,000 2003 275,000 (1. 1994 325,000 2004 295,000 1995 445,000 2005 315,000 F 1996 295,000 2006 335,000 m m 1997 320,000 2007 360,000 i?°� 1998 340,000 ° 2008 385,000 .0g 1999 360,000 2009 415,000 %8 2000 390,000 2010 835,000 2001 410,000 2011 900,000 g m o (Phis accrued interest from August 1, 1991) S m The City has designated the 1991 Bonds as Qualified Tax - Exempt Obligations for banks, thrift institutions and other financial institutions. See the caption ' TAX EXEMPTION' herein for a lc discussion of this designation. 7m t • The 1991 Bonds maturing on or after March 1, 2002, are subject to redemption prior to their stated g z maturities at the option of the City on March 1, 2001, or on any interest payment date thereafter, in a o whole at any time, or in part on any interest payment date at 100% of the principal amount thereof, y plus accrued interest to the date of redemption, as more fully set forth herein. 71 a I The 1991 Bonds are issued junior to the City's $6,635,000 Outstanding First Lien Water and Sewer Revenue Bonds and are payable solely from and secured by the Revenue of the System after all i£ required payments for the Costs of Maintenance and Operation and the First Lien Parity Bonds •E > have been made or duly provided for For so long as the 1991 Bonds are outstanding, no bonds may be issued subsequent to the issuance of the 1991 Bonds with a lien and charge on the Gross a` Revenues superior to the lien and charge of the 1991 Bonds. " a The 1991 Bonds are offered when, as and if issued and received by the Underwriter, subject to the 4 approval of legality by Preston Thorgrimson Shidler Gates & Ellis, Seattle, Washington, Bond Counsel. The 1991 Bonds will be ready for delivery in Seattle, Washington or at the facilities of The • Depository Trust Company in New York, New York on or about August 15, 1991. • Preliminary, subject to change Dated: Seattle - Northwest Securities Corporation DRAFT CITY OF YAKIMA, WASHINGTON 410 Elected Officials City Council Term Expires Patricia Berndt, Mayor December 31, 1991 Lynn Buchanan, Assistant Mayor December 31, 1991 Clarence Barnett December 31, 1991 Henry Beauchamp December 31, 1993 George Pechtel December 31, 1991 Lee "Skip" Semon December 31, 1993 Bernard Sims December 31, 1993 Certain Appointed Officials Richard A. Zais, Jr City Manager Frederick C. Stouder Assistant City Manager Jerry Copeland Director of Public Works John Hanson Director of Finance & Budget City Clerk John Vanek City Attorney Dennis Covell Director of Engineering & Utilities Chris Waarvick Wastewater Superintendent Bond Counsel 411 Preston Thorgrimson Shidler Gates & Ellis Seattle, Washington Consulting En sneer HDR Engineering, Inc. Bellevue, Washington No dealer broker, salesman or other person has been authorized by the City or the Underwriter to give any information or to make any representations other than those contained in this Official Statement, and, if given or made, such other information or representations must not be relied upon as having been authorized by any of the foregoing. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of the Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. The information set forth herein is not guaranteed as to accuracy or completeness and is not to be construed as a representation by the Underwriter The information herein is subject to change without notice and neither the delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the City since the date hereof. IN CONNECTION WITH THE TRANSACTIONS WHICH STABIL= OFFERING OF MAINTAIN THE S MARIOT PRICE OF SUCH BONDS AT LEVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. DRAFT • TABLE OF CONTENTS Fagg Certain Definitions • • ... • • .. • iii Description of the Bonds . 1 Principal Amount, Date, Interest Rates and Maturities . . . 1 Optional Redemption .. .. ... ... • 1 Notice of Redemption • • • 2 Form and Denomination . . 2 Paying Agent . . . .. .. ... . ........ ... ...2 Purpose P Application of 1991 Bond Proceeds . . .2 Procedure . 2 Verification of Mathematical Calculations 2 Source and Uses of Funds . . ... .. • . . 3 Security for the 1991 Bonds .. . . .. .. . 3 Pledge of Revenues 3 Bond Fund 3 Interest Account . .... . • • 3 Serial Bond Principal Account 3 Term Bond Principal Account 3 Reserve Account . . .. .... . . . 4 Flow of Funds Under the Bond Ordinance . 4 Rate Covenant 4 Additional Bonds . 00 0000 .... .. .. • . . .. . S Certain Other Bond Covenants in the BondGzdina:tcc 5 Debt Service Requirements . . . 6 III The City of Yakima .. • . .. .. .. ... 6 The Water System 7 Residential 7 Commercial . • .. • • 7 Industrial . . . . .. . . 7 Governmental . . . . .. . . 7 City .. • .. ... ...... 07 Water Service Charges 7 The Sewerage System . .. 9 Sewer Service Charges 9 Number of Water Customers .. . 10 Number of Sewer Customers 10 Major Water and Sewer Customers .. 10 Combined Operating Statement . . . . . . 11 Balance Sheet . . . . . . 12 Projected Operating Results .. . • .... • 13 General and Economic Information 14 Litigation 18 Approval of Counsel 18 Tax Exemption .. . . . . . . . . .18 Rating . .19 Underwriting .. ..19 Official Statement 19 Consulting Engineer's Report ... . ..... • • .... • Appendix A • ii DRAFT CERTAIN DEFINITIONS Certain words and phrases used in Ordinance No. _ (the "Bond Ordinance") and in this Official Statement have the meanings set forth below, unless the context shall clearly indicate than another meaning is intended. "Additional Bonds" means any revenue bonds, revenue warrants or other revenue obligations which may be issued in the future on a parity of lien with the 1991 Bonds and any other Second Lien Parity Bonds. "Assessment Income" means the principal of and interest on special assessments levied in any utility local improvement district pledged to be paid into the Bond Fund. Assessment Income shall be allocated to the years in which it would be received if the unpaid balance of each assessment roll were paid in the remaining number of installments with interest on the declining balance at the times and at the rate provided in the ordinance confirming the assessment roll. "Assessments" means any special assessments which may be levied in any utility local improvement district of the City created for the acquisition, construction or installation of additions and improvements or extensions of the System, if such assessments are pledged to be paid into a revenue bond fund to pay and secure the payment of any Second Lien Parity Bonds. "Average Annual Debt Service" means (to come) "City" means the City of Yakima Washington, a municipal corporation duly organized and existing under and by virtue of the laws of the State of Washington and the Charter of the City "Costs of Maintenance and Operation" means all normal operating expenses, current maintenance expenses. expenses of reasonable upkeep and repairs, and insurance acid administrative expense, and reasonable pro-rata budget charges for services provided to the System by City departments, but excludes depreciation payments for debt service or into reserve accounts, costs of capital additions to or replacements of the System, municipal taxes, or payments to the City in lieu of taxes. "First Lien Parity Bonds" means: Amount Authorizing Issue Date of Issue Outstanding Orginanat Water and Sewer Revenue Bonds, 1964 January 1, 1964 $ 285,000 475 Water and Sewer Revenue Bonds, Series B December 1, 1968 2,535,000 1071 Water and Sewer Revenue Bonds, 1978 December 1, 1978 3,500,000 2231 Water and Sewer Revenue Bonds, 1983 March 1, 1983 315,000 2677 "Gross Revenues" means all earnings, revenue and moneys received by the City from or on account of the operations of the System, from any source whatsoever "Maximum Annual Debt Service" means the maximum amount of Annual Debt Service that will become due in any fiscal year on the Bonds then outstanding. "Net Revenues" means the Gross Revenues of the System less the Costs of Maintenance and Operation. "1891 Bonds" means the City of Yakima, Second Lien Water and Sewer Revenue and Refunding Bonds, 1991, in the aggregate principal amount of $7,780,000. "Outstanding" means, in connection with First Lien or Second Lien Bonds, as of the time in question, all bonds issued except (a) bonds theretofore paid and cancelled or having matured or been called for redemption, payment has been provided therefor, or bonds which have been defeased in accordance with their authorizing ordinance and state law "Professional Utility Consultant" means the independent person(s) or firm(s) selected by the City III having a favorable reputation for skill and experience with facilities of comparable size and character to the System in such of the following as are relevant to the purposes for which they are retained: (a) engineering and operations and (b) the design of rates. - -- iii Dk'AFT • "Reserve Account" means the Bond Reserve Account created in the Bond Fund by Ordinance No. "Ti.sercie Account Requirement" means the Maximum Annual Debt Service of all Second Lien Parity Bonds Outstanding. In the case of Variable Rate Bonds, the interest rate thereon shall be calculated on the assumption that such Variable Rate Bonds will bear interest at a rate equal to the higher of (a) the rate most recently reported by the "Bond Buyer" as the Bond Buyer's Index for long- term revenue bonds or (b) a rate equal to x +y where x represents the average rate of interest borne by such Variable Rate Bonds in the twelve months preceding the date of calculation Qr in the case of newly issued Variable Rate Bonds the initial rate of interest borne by such Bonds and y represents one -half the difference between the Maximum Interest Rate applicable to such Variable Rate Bonds and x; provided that in no event shall such assumed Variable Rate exceed the Maximum Interest Rate and provided further that if on such date of calculation the interest rate on such Bonds shall then be fixed to maturity, the interest rate used for such specified period for the purpose of the foregoing calculation shall be such actual interest rate. "Second Lien Parity Bonds" means any revenue bonds, revenue warrants or other revenue obligations issued by the City which have a lien upon the Gross Revenues of the System to pay and secure the payment of the principal thereof and interest thereon equal to the lien created upon the Gross Revenues of the System to pay and secure payment of the principal of and interest on the 1991 Bonds. "Second Lien Parity Bonds" includes the 1991 Bonds, and any Additional Bonds. "System" means the combined water and sewerage system of the City as it now exists, as it shall be added to and improved and extended with the proceeds of sale of the 1991 Bonds, and as it may be later added to, extended and improved for as long as any First Lien Parity Bonds or any Second Lien Parity Bonds remain outstanding. • iv DRAFT OFFICIAL STATEMENT CITY OF YAKIMA, WASHINGTON $7,780,000* SECOND LIEN WATER AND SEWER REVENUE AND REFUNDING BONDS, 1991 The City of Yakima, Washington (the "City "), a first -class charter city duly or , ized and existing under and by virtue of the laws of the State of Washington, furnishes this Official Statement in connection with the offering of $7,780,000* principal amount of Second Lien Water and Sewer Revenue and Refunding Bonds, 1991 (the "1991 Bonds "). This Official Statement, which includes the cover page and appendices, provides information concerning the City, the 1991 Bonds, and the City's com water and sewerage system (the "System "). Issuance of the 1991 Bonds is pursuant to the Revised Code of Washington, Chapter 35.92, and to Ordinance No. adopted by the City Council on (the "Bond Ordinance ") authorizing the issuance of the 1991 Bonds. The 1991 Bonds are issued junior to the following First Lien Parity Bonds of the City currently outstanding in the amounts shown below. Amount Issue ibitianading Water and Sewer Revenue Bonds, 1964 $ 285,000 Water and Sewer Revenue Bonds, Series B 2,535,000 Water and Sewer Revenue Bonds, 1978 3,500,000 Water and Sewer Revenue Bonds, 1983 315,000 Certain of the capitalized words and phrases used in this Official Statement have the meanings as defined in the Bond Ordinance or other contractual documents, unless the context shall clearly indicate that another meaning is intended. Certain of these capitalized items are defined in the section, "Certain Definitions' herein. DESCRIPTION OF THE BONDS Principal_ mount Dat Interest Rates and Maturities The 1991 Bonds will be issued in the principal amount of $7,780,000* and will be dated August 1 1991 and will mature on the dates and in the amounts shown on the cover page of this Official Statement. Interest on the 1991 Bonds will be paid commencing on March 1, 1992 and semiannually thereafter on March 1 and September 1 of each year to the date of maturity or prior redemption. Optional Redemption The 1991 Bonds maturing in the years 1992 through 2001 shall not be subject to redemption prior to their stated dates of maturity The 1991 Bonds maturing on or after March 1, 2002 shall be subject to redemption prior to their stated maturities at the option of the City, on March 1, 2001 or on any interest payment date thereafter, in whole at any time, or in part on any interest payment date (maturities to be selected by the City and by lot within a maturity), at 100% of the principal amount thereof plus accrued interest to the date of redemption. *Preliminary, subject to change 1 11 DRAFT Notice of Bedemptlon Notice of redemption will be given not less than 30 nor more actin GO days prior to the redemption date by first -class mail, postage prepaid, to the registered owner of any Bond to be redeemed at the address appearing on the Bond Register Interest on the 1991 Bonds called for redemption shall cease to accrue on the date fixed for redemption unless the Bond or Bonds called are not redeemed when presented pursuant to the call. The City reserves the right and option to purchase any or all of the 1991 Bonds in the open market at any time at a price not m excess of par plus accrued interest to the date of purchase. Form and Denomination The 1991 Bonds will be issued in fully- registered form without coupons. The 1991 Bonds will be issuable in the denomination of $5,000, or any integral multiple thereof. Pk. • g Agent Principal of and interest on the 1991 Bonds will be payable by either fiscal agency of the State of Washington in Seattle, Washington or New York, New York. PURPOSE AND APPLICATION OF 1991 BOND PROCEEDS The new money portion of the 1991 Bonds ($4,500,000) is being issued to provide funds necessary to acquire, construct and install certain additions and improvements to the combined water and sewerage system of the City A detailed description of the improvements in included in Appendix A. The proceeds from the sale of the refunding portion ($3,280,000) of the 1991 Bonds will be used to refund $2,Q20,000 of the City's Water and Sewer Bonds, 1983 dated March 1. 1983. which ioonas mature oil March 1, 1994 through March 1, 2003, (the "Refunded Bonds "). The Refunded fonds will • be escrowed to their call date of March 1, 1993, at which time they will be called at a p of 102. The refunding portion of the Bonds is being issued for the purpose of realizing a debt service savings. REFUNDING PLAN Envralure From the proceeds of the 1991 Bonds, and with other monies available, the District will purchase certain direct United States Government obligations, including obligations of the State and Local Government Series (referred to herein as "Acquired Obligations "). These Acquired Obligations will be deposited in the custody of ( "Escrow Trustee "). The maturing principal of the Acquired Obligations, interest earned thereon, and necessary cash balance, if any, will provide payment of: (a) Interest on the Refunded Bonds through March 1, 1993; and (b) On March 1, 1993, the principal of the Refunded Bonds maturing in the years 1994 through 2003. The Acquired Obligations, interest earned thereon, and necessary cash balance if any, will irrevocably be pledged to and held in trust for the benefit of the owners of the Refunded Bonds by the Escrow Agent, pursuant to an escrow deposit agreement to be executed by the District and the Escrow Agent. Verification of Mathematical Calculations An independent verification by , certified public accountants, will be obtained to the effect that the Acquired Obligations, interest thereon, and the cash balance will be adequate to make all required payments outlined above. The verification will also confirm the correctness of the mathematical computations supporting the conclusion of bond counsel that the Bonds are not "arbitrage bonds" as defined by Section 148 of the Internal Revenue Code of 1986, as amended. 2 DRAFT ,SOURCES AND USES OF FUNDS * 41/ proceeds from the 1991 Bonds (less accrued interest) are estimated to be applied aa. font: Project Costs $ 4,250,000 Costa of Issuance 40,000 Underwriting Discount 116,700 Debt Service Reserve 150,000 SIDS 3,210,000 Contingency 13.300 $ 7.780.000 *Preliminary ,SECURITY FOR THE 1991 BONDS pledge of Revenues The principal of and interest on the 1991 Bonds are secured by a pledge of Revenue of the System equal to the pledge of the Outstanding Second Lien Parity Bonds, subject only to the payment of the Costs of Maintenance and Operation of the System and the required payments into the Prior Lien Revenue Bond Fund. The City has covenanted that, so long as the 1991 Bonds are outstanding, no bonds may be issued subsequent to the issuance of the 1991 Bonds with a lien and charge on the Gross Revenues superior to the lien and charge of the 1991 Bonds. The 1991 Bonds are not general obligations of the City, and the full faith and credit of the City is not piedeed for the payment thereof. Bond Fund The Bond Ordinance refers to a fund known as the "Second Lien Water and Sewer Revenue Bond Fund" (the "Bond Fund ") solely for the purpose of paying the principal 'of, premium, if any, and interest on the 1991 Bonds and any other Second Lien Parity Bonds, of retiring the Second Lien Parity Bonds prior to maturity as specified in the Bond Ordinance and of paying any reimbursement obligation with respect to any credit enhancement device providing additional security for any variable rate bonds. Said Revenue Bond Fund consists of an Interest Account, Serial Bond Principal Account, Term Bond Principal Account, and a Reserve Account. Intemitalcomni An Interest Account has been created in the Bond Fund for the purpose of paying the interest on the 1991 Bonds and any Second Lien Parity Bonds. As long as any of the 1991 Bonds remain outstanding, the City has irrevocably obligated, pledged and bound itself to set aside and pay from the Net Revenue of the System into the Debt Service Account, those amounts necessary, together with such other funds as are on hand and available in the Debt Service Account, to pay installments of interest, next coming due on the 1991 Bonds and other Second Lien Parity Bonds. Serial Bond Principal Account A Serial Bond Principal Account has been created in the Bond Fund for the purpose of paying the principal of Serial Bonds as the same shall mature and come due. As long as any of the 1991 Bonds remain outstanding, the City has covenanted to transfer to the Serial Bond Principal Account amounts sufficient to equal the installment of principal next falling due on the Serial Bonds. lenallanstEtinciuglAcamant [LANGUAGE TO COME] 3 DRAFT Reserve Account A Reserve Account has h::. :' sated in the Bond Fund for the purpose of securing the payment of the pnncipal of and interest on the 1991 Bonds and any other Second Lien Parity Bonds. The City will deposit an amount into the Reserve Account simultaneously with the issuance and delivery of the 1991 Bonds sufficient, together with the money already on deposit therein, to equal the Reserve Account Requirement. The City covenants and agrees that it will within five years of the date of issuance of the 1991 Bonds pay into such Reserve Account out of the money in the Revenue Fund and/or out of other moneys it may have on hand from time to time and legally available for such payments amounts sufficient to equal the Maximum Annual Debt Service for all Outstanding Second Lien Parity Bonds. Each ordinance providing for the issuance of Additional Bonds shall provide for payments into the Bond Fund for credit to the Reserve Account from any other moneys lawfully available thereafter The balance in the Bond Fund Reserve Account as of December 31, 1990 was $1,177,633. Flow of Funds Under the Bond Ordinance The City has obligated and bound itself to pay into the Revenue Fund the Gross Revenues of the System. The Gross Revenues of the System deposited therein shall be used only for the following purposes and in the following order of priority First, to pay the Costs of Maintenance and Operation of the System, Second, to make all required payments into the First Lien Revenue Bond Fund, Third, to pay the interest on the Second Lien Parity Bonds; • Fourth, to pay the principal of tine Zacond Lien Pa,;i,y Doi�us, Eifth, to make all payments required to be made into any Reserve Account created to secure the payment of the Second Lien Parity Bonds; Sixth, to make all payments required to be made into any other revenue bond redemption fund or debt service account or reserve account created to pay and secure the payment of the principal of and interest on any revenue bonds of the City having a lien upon the Gross Revenues of the System junior and inferior to the lien thereon for the payment of the principal of and interest on the Second Lien Parity Bonds; Seventh, to retire by redemption or purchase in the open market any outstanding revenue bonds, of the City, to make necessary additions, improvements and repairs to or extensions and replacements of the System, or for any lawful City purposes. Rate Covenant The City has covenanted in the Bond Ordinance to establish, maintain and collect rates and charges for the use of the services and facilities and all commodities sold, furnished or supplied by the System which shall be fair and nondiscriminatory and shall adjust such rates and charges from time to time so that the Gross Revenues of the System will at all times be sufficient to pay (a) Costs of Maintenance and Operation of the System, (b) to pay the principal of, premium, if any, and interest on the First Lien Parity Bonds and the Second Lien Parity Bonds, as and when the same shall become due and payable, (c) to make adequate provision for the payment of any Term Bonds, (d) to make when due all payments which the City is obligated to make into the Reserve Account and all other payments which the City is obligated to make pursuant to the Bond Ordinance, and (e) to pay all taxes, assessments or other governmental charges lawfully imposed on the System or the revenue therefrom or payments in lieu thereof and any and all other amounts which the City may now or hereafter become obligated to pay from the Gross Revenues by law or contract; and the Net Revenues (together with Assessments collected) in each Fiscal Year will be at least equal to 1.40 times the Average Annual Debt Service calculated as of December 31 of the preceding calendar year. • 4 DRAFT Additio a = Bonds The City may issue Second Lien Parity Bonds upon compliance with the following conditions. 1. At the time of the issuance of such Parity Bonds, there shall be no deficiency in the Bond Fund. 2. In each ordinance authorizing such Second Lien Parity Bonds, provision shall be made for payments into the Reserve Account in accordance with the Bond Ordinance. 3. At the time of the issuance of such Second Lien Parity Bonds, the City shall have on file a certificate from the Professional Utility Consultant, not then employed by the City except for the purpose of giving such certificate, showing that the Net Revenue received during any consecutive 12 -month period for which financial statements are available within the 24 months preceding the date of delivery of such Second Lien Parity Bonds equals at least 1.40 times the Average Annual Debt Service' in each calendar year or Fiscal Year thereafter on the then - Outstanding First Lien Parity Bonds, Second Lien Parity Bonds, and the Additional Bonds to be issued, and that the Adjusted Net Revenues to be received each calendar year or Fiscal Year thereafter, will equal at least 1.40 times the Average Annual Debt Service each such calendar year or Fiscal Year, on the Outstanding Second Lien Parity Bonds and the Additional Bonds to be issued. The Adjusted Net Revenues shall be the Net Revenues for a period of any twelve consecutive months out of the twenty -four months immediately preceding the date of delivery of such proposed Additional Bonds, as adjusted to take into consideration changes in Net Revenues estimated to occur under certain conditions designated in the Bond Ordinance for each year after such delivery for so long as any Bonds, including the Additional Bonds proposed to be issued, shall be outstanding. Certain Othe_r Band Covenants i the Bond Ordiazum Certain other covenants in the Bond Ordinance include: 1. The City shall at all times maintain, preserve and keep the properties of the System in good repair, working order and condition and will from time to time make all necessary and proper repairs, renewals, replacements, extensions and betterments thereto, so that at all times the business carried on in connection therewith will be properly and advantageously conducted and the City will at all times operate or cause to be operated said properties of the System and the business in connection 'therewith in an efficient manner and at a reasonable cost. 2. The City will not sell or otherwise dispose of the System in its entirety unless simultaneously with such sale or other disposition provision is made for payment into the Bond Fund of cash or Government Obligations sufficient to pay the principal of and interest on all then Outstanding Bonds and Additional Bonds, nor will it sell or otherwise dispose of any part of the useful operating properties of the System unless such facilities are replaced or provision is made for payment into the Bond F of the amount set forth in the Bond Ordinance. 3. The City will not at any time create or permit to accrue or to exist any lien or other encumbrance or indebtedness upon the System or the Revenue of the System, or any part thereof, other than reasonable and nominal Costs of Maintenance and Operation, prior or superior to the lien thereon for the payment of the Outstanding First Lien Parity Bonds the 1991 Bonds and any Additional Bonds, and will pay and discharge, or cause to be paid and discharged, any and all lawful claims for labor, materials or supplies which, if unpaid might become a lien or charge upon the Revenue of the System, or any part thereof, prior to or superior to the lien of the Outstanding First Lien Parity Bonds, the Bonds and any Additional Bonds, or which might impair the security of the Parity Bonds. 4. The City shall keep proper books of account which shall be kept in accordance with any applicable rules, regulations and statutes prescribed by the State of Washington. 410 5 DRAF III 5. The City will not furnish or supply or permit the furnishing or supplying of any service or facility furnished by or in connection with the operation of the System, free of charge to any person, firm or corporation, public or private, so long as any Bonus are outstanding and unpaid. DEBT SERVICE REQUIREMENTS The following table shows debt service on the 1991 Bonds and the Senior Lien Bonds. Schedule of Debt Service Requirements for the Outstanding Bonds and the Bonds First Lien Total Outstanding This Issue - Second Lien Parity Bonds* Debt Year Bonds Principal Interest Total Service 1991 $ 437,643 $ 0 $ 0 $ 0 $ 437,643 1992 1,045,080 235,000 600,260 835,260 1,880,340 1993 1,049,994 135,000 504,049 639,049 1,689,043 1994 1,053,100 325,000 491,337 816,337 1,869,437 1995 1,110,505 445,000 469,333 914,333 2,024,838 1996 1,112,501 295,000 447,577 742,577 1,855,078 1997 1,121,014 320,000 428,808 748,808 1,869,822 1998 1,120,331 340,000 408,092 748,092 1,868,423 .1999 1,115,816 360,000 385,688 745,688 1,861,504 2000 1,116,969 390,000 361,305 751,305 1,868,274 2001 1,113,492 410,000 334,900 744,900 1,858,32 2002 1,114,796 410,000 307,430 717,430 1,632,226 III 2003 1,111,582 275,000 284,174 559,174 1,670,756 2004 387,956 295,000 264,503 559,503 947,459 2005 384,788 315,000 243,149 558,149 942,937 2006 385,662 335,000 220,153 555,153 940,815 2007 390,263 360,000 195,390 555,390 945,653 2008 388,269 385,000 168,660 553,660 941,929 2009 0 415,000 139,860 554,860 554,860 2010 0 835,000 94,860 929,860 929,860 2011 0 900.000 32.400 932.400 932A00 $ 15.559.761 $ 7.780.000 $ 6.381.928 $ 14.161.928 $ 29.721.689 * Preliminary, subject to change; assumed interest rates range from 5.1% to 7.2% THE CITY OF YAKIMA The City of Yakima was incorporated in 1886 and operates as a first class charter city under the Council Manager form of government. It is the sixth largest city in the State of Washington, and encompasses 13 square miles. The City Council consists of seven Council members, four of whom are elected from separate districts, and three elected at large. The Mayor is chosen by the Council from within its own membership every two years. The City provides the full range of municipal services contemplated by charter or statute. These include public safety (police, fire building), public improvements (streets, traffic signals, storm sewer), sanitation (solid waste disposal, sanitary sewer utility), water utility, community development, parks and recreation, and general administrative services. The City employs 532 people, including temporary, part -time workers. 411 6 DRAFT THE WATER SYSTEM III The City of Yakima's water supply is from the Nachcs River Water is treated prior to delivery at the water treatment plant. The City has four high production wells to back up its gravity surface supply system. The Nob Hill Water Association serves a portion of the western part of the urban area. A number of the commercial and industrial facilities in Yakima take their source of cooling water supply directly from shallow wells. Both the Town of Union Gap and the area within the Terrace Heights Sewer District utilize groundwater as their source of water supply Residential The residential customer class includes both single - family and multi - family This class uses 52 percent of the total water produced. Within the City, approximately 85 percent of all residential customers have irrigation water supplied from a separate .irrigation system. Only one percent of potable residential water use is for irrigation. Commercial The commercial customer class uses approximately 29 percent of the water produced. Commercial users are shopping centers banks, office complexes, motels and other businesses. The commercial monthly demand is generally uniform throughout the year Industrial Industrial customers account for nine percent of total water produced. Industrial customers are primarily the fruit and vegetable processing industries with summer use generally being twice the monthly average. Governmental 4110 The governmental group of users includes the state, federal and county facilities. Water use by this group accounted for three percent of the total water produced. City (All Departments) This group includes schools and all City departments using approximately seven percent of all water consumed. Nearly 90 percent of this group's total use is for irrigation during the summer Water Service Charges Effective January 17, 1986, the following charges became effective for water service. This schedule includes an overall six percent increase in charges over the prior schedule effective . Residence The charge for domestic water supplied consists of a ready -to -serve charge and a charge for water consumed as follows. One -month Two -month Ready -to -serve charges: Period period Meter Size 3 / 4 " and smaller $ 1.53 $ 1.53 1' 2.31 3.06 1 4.58 7.63 2" 9 14 16.76 3" 22.82 44.13 4" 36.51 71.51 6" 82.14 162.75 8" 146.00 288.97 10" 228.12 453.20 12" 328.48 653.95 II/ 7 DRAFT • Charges for water consumed per one hundred cubic feet: First 600 cu. ft. $ 76 Next 600 cu. ft. (700 -1,200 cu. it.) 85 Next 800 cu. ft. (1,300 -2,000 cu. ft.) 67 Next 23,000 cu. ft. (2,100 - 25,000 cu. ft.) .51 Next 25,000 cu. ft. (25,100 - 50,000 cu. ft.) 41 Over 50,000 cu. ft. .24 The minimum charges for domestic water supplied is as follows. One -month Two -month period Period Meter Size 3 / 4 " and smaller $ 3.81 $ 6.09 1' 4.59 7 62 1 6.86 12.19 2" 11.42 21.32 3" 25.10 48.69 4" 38.79 76.07 6" 84.42 167.31 8" 148.28 293.53 10" 230.40 457 76 12" 330.76 658.51 Sulk Rate for Municipal Purposeg Charges for the City's water used for filling swimming pools in City parks, irrigation purposes is: First 5,n00 cu. ft. 210 per 100 cu. ft. Over 5,000 cu. ft. 110 per 100 cu. ft. • Irrigation Rate on Domestic Water Domestic water may be delivered to consumers during the irrigation season at a special irrigation rate, computed as follows: An amount equal to the maximum water meter reading taken during the previous non - irrigation season shall be charged under the regular domestic water rates. All water used on premises inside the city limits in excess of such maximum usage during the previous non - irrigation season shall be charged during the irrigation season at the rate of twenty - one cents per one hundred cubic feet and all water used on premises outside the city limits in excess of such maximum usage during the previous non - irrigation season shall be charged during the irrigation season at a rate of twenty -four cents per one hundred cubic feet, provided, the rate for domestic water consumed by the State of Washington or any agency thereof, or any municipal corporation of a classification other than that charging the bulk rate as provided by the Rate Ordinance and used exclusively for irrigation purposes on property owned or occupied by such consumers shall be twenty -one cents per one hundred cubic feet, regardless of whether the property served is situated within or without the corporate limits of the City of Yakima. Fire Service Fire service charges for each active fire service area are as follows: Inside Outside Size of Service City City 2" $ 3.50 $ 7 00 3" 4.66 9.32 4" including hydrant only 7 00 14.00 6" including hydrant only 9.33 18.66 • 8" 14.00 28.00 10" 18.66 37.32 8 DRAFT THE SEWERAGE SYSTEM Yakima treats wastewater for the City and the surrounding urbanized area, currently serving a population of about Yakima has two sewage collection and treatment systems, one for wastewater from food processing industries and one for other wastewater The wastewater from food processing industries is collected and sprayed on 96 acres of land. All other wastewater is treated at the Regional Wastewater Treatment Plant. The City of Yakima operates a progressive sewer utility serving the health, welfare, and safety needs of the community and providing treatment to prevent stream pollution. In 1936 the City constructed a primary treatment plant. Improved control of water pollution was accomplished by separation of industrial and domestic sewage in 1955. Sewage treatment was further enhanced in 1965 by the addition of trickling filter biological treatment. During the period of 1974 through 1982, the City accepted regional responsibility for protecting the environment by agreeing to provide regional wastewater treatment. A program costing more than $33,000,000 with federal, state, and local funds, was completed that collects sewage from outlying areas and expanded the treatment plant. The investment made by Yakima in wastewater collection facilities and treatment is worth over $100,000,000 Sewer Service Charges Effective January 1, 1990, the following charges became effective for sewer service. This schedule includes an overall 16% increase over the prior schedule effective January 1, 1989 .9cw rice charge is calculated and charged on a ready -to- service basis frt all customers other d tia ro -eSiYeia�doa �.►`o�J' ma.ea J as follows: Water Meter Size Monthly Charge Bimonthly Charge 3i . $ 5.73 $ 11.46 1 9.92 19.84 1 16.88 33.76 2 25.22 50.44 3" 44.71 89.42 4" 72.52 145.04 6" 142.11 284.22 8" 253.45 506.90 10" 406.53 813.06 Multiple -unit Residential Customers. The monthly ready -to -serve charge is two dollars and ninety- six cents per account plus two dollars and seventy -eight cents per dwelling unit. Volume Charge. For all customers, the volume charge is one dollar and one cent per hundred cubic feet of water consumption. Rate to Property Outside City. For customers located outside the City, a surcharge amounting to fifty percent is applied to the billings calculated in accordance with the rates for inside -city customers, except that such surcharge shall not be applied to the strong waste surcharge. Strong Waste Surch : rge. For commercial and industrial customers discharging wastewater which contains more than three hundred parts per million of biochemical oxygen demand (BOD) and/or suspended solids (SS) there shall be a surcharge, in addition to the ready -to -serve charge and the volume charge, which shall be calculated utilizing the national average values of BOD and SS concentrations typical to each classification under the Standard Industrial Code or by actual concentrations verified by the City If the commercial industrial customer chooses at its expense to install a sampling station, the strong waste charge is calculated based upon actual concentrations. The following formula is utilized to calculate the strong waste charge: 9 DRAFT 1111 Monthly Surcharge = (Unit costs per pound of BOD or SS) times (weight of one gallon of water) times (customer's flow in one hundred cubic feet divided by one thousand three hundred thirty -seven per month) times (customer's concentration of BOD or SS in parts per million minus three hundred per the national average values or verified concentrations) In the foregoing formula. Unit cost per pound for BOD = $ .08 pound Unit cost per pound for = 02 pound Weight of one gallon of water = 8.34 pounds. Septage Charge. A charge of $.031 per gallon is paid for septic tank waste dumped at the wastewater treatment plant. CITY OF YAKIMA NUMBER OF WATER CUSTOMERS Commercial/ All Year Residential Industrial Government Dion Other Total 1991* 14,255 1,057 18 241 13 15,584 1990 14,296 1,066 18 231 13 15,624 1989 14,285 1,056 18 226 15 15,600 1988 14,242 1,045 18 177 52 15,534 1987 14,160 1,037 18 177 14 15,406 * As of February 12,, 13.11 III CITY OF YAKIMA NUMBER OF SEWER CUSTOMERS Commercial/ Year Residential Industrial Government Other Total 1991* 17,220 1,143 23 7 18,393 1990 17,103 1,142 23 7 18,275 1989 17,017 1,121 23 7 18,168 1988 16,418 1,070 22 7 17,517 1987 15,927 1,044 23 7 17,001 * As of February 12, 1991 CITY OF YAKIMA MAJOR WATER CUSTOMERS 1987 1988 1989 1990 Amount Gallons Amount Gallons Amount Gallons Amount Gallons Customer Billed Used Billed Used Billed Used Billed Used Mueller Hop $10,840 9,269 $ 5,779 11,098 $ 6,372 12,264 $ 5,458 9,798 Products Red Lion Inn 24,934 13,940 24,799 16,385 25,273 15,720 23,489 13,178 Town Plaza 18,344 15,051 20,529 18,719 25,768 21,126 31,770 23,009 III Sewage Treat 8,291 14,012 6,832 14,770 5,445 11,342 5,244 11,655 -ment Plant Boise Cascade 70,084 262,370 70,370 263,961 68,889 281,272 57,250 219,292 Del Monte Corp. 22,849 58,714 24,958 161,875 25,856 291,006 24,197 52,621 10 CITY OF YAKIMA WATER -SEWER UTILITY COMBINED OPERATINQ STATEMENT WATER UTILITY 1990 1989 _._ J988 1987 1988 1985 Operating Revenues. Water Sales $ $ 2,418,768 $ 2,413,564 $ 2,418,594 $ 2,297,840 $ 2,159,827 Other Operating Revenue 34,851 37,974 27,045 28.409 24.386 Total Operating Revenues $ $ 2,453,619 $ 2,451,538 $ 2,445,639 $ 2,326,249 $ 2,184,213 Operating Expenses. $ $ 2,023,981 $ 1,938,952 $ 1,831,874 $ 1,876,922 $ 1,764,664 Less: Depreciation (367,944) (363,158) (334,176) (297,014) (307,129) Less: Amortization 0 0 0 (1,368) (1,368) Less: City Taxes (383.537) (447.347) (394.700) (388,460) (399.,5.1) Net Operating Expenses $ $ 1,272,500 $ 1,128,447 $ 1,102,998 $ 1,190,080 $ 1,056 666 Available for Debt Service $ $ 1,181,119 $ .,323,091 $ 1,342,641 $ 1,136,169 $ 1,127,547 73 Actual Debt Service $ $ 373.952 $__;x78.54 $ 375.147 $ 375.360 $ 375.194 Coverage 3.16 3.50 3.58 3.03 3.01 SEWER UTILITY Operating Revenues: S $ 4.600,508 $_1,174.626 $ 3.985,233 $ 3,836.478 S 3.724.254 Operating Expenses. $ $ 4,438,636 $ 3,t154,097 $ 3,812,541 $ 4,023,136 $ 3,722,831 Less: Depreciation (1,108,900) (i.,C04,430) (984,251) (1,083,957) (901,400) Less: Amortization 0 0 0 0 0 Less: City Taxes (724,168) _(645,757) (617.094) (651,948) (634.451) Net Operating Expenses $ $ 2,605,568 $ 2,303,910 $ 2,211,196 $ 2,287,231 $ 2,186,980 Available for Debt Service $ $ 1,994,940 $ 1,870,716 $ 1,774,037 $ 1,549,247 $ 1,537,274 Actual Debt Service $ S 654.585 &....650.684 S 650.917 $ 645.381 $ 662.325 Coverage 3.05 2.87 2.73 2.40 2.32 11111 ill III • a • CITY OF YAKIAIA WATER -SEWER U TILITY BALANCE SHEET WATER UTILITY 1990 1989 _ .1f_ 1987 1986 1985 Assets & Other Debits. Utility Plant $ $12,064,575 $12,016,769 $ 1 2,198,086 $12,280,022 $ 12,003,329 Other Property & Investments 643,332 641,261 662,695 629,790 634,189 Current & Accrued Assets 4,398,349 3,926,988 3,671,646 2,969,077 2,705,703 Deferred Debits 43.009 _ 50.541 59,717 57.98Q 61.770 Total Assets & Other Debits $ $17.149.265 $16.635.559 $ 16.592.144 $15.936.869 $ 15,404.991 Liabilities & Other Credits: Propietary Capital $ $ 5,468,294 $ 5,076,293 $ 5,050,367 $ 4,472,154 $ 4,139,994 Long -Term Debt 3,602,425 3,697,577 3,855,031 4,005,412 4,148,720 Current & Accrued Liabilities 306,244 286,880 299,250 235,926 125,482 Deferred Credits 236 52,721 52,840 52,840 52,840 Contributions in Aid of Construction 7.772.066 7.522.088 7.334,65f 7,170.537 6,937.95Q Total Liabilities & Other Credits $ $17.149.265 $16.635,559 $11,522,144 $15.936.869 $ 15.404.991 SEWER UTILITY all Assets & Other Debits: Utility Plant $ $39,098,740 $39,092,302 $ 36,640,689 $37,213,514 $ 37,677,987 Other Property & Investments 1,038,255 1,085,179 1,198,680 1,071,015 1,001,985 Current & Accrued Assets 6,608,868 6,724,371 8,199,851 7,466,186 7,016,475 Deferred Debits 95.712 _ 102.997 110,633 125,650 133,312 Total Assets & Other Debits $ $46.841,575 $..41D04.849 $ 46,149.853 $45.876,365 $ 45.829 Liabilities & Other Credits: Propietary Capital $ $ 1,894,166 $ 1,673,163 $ 1,555,535 $ 1,377,114 $ 1,763,532 Long -Term Debt 6,903,575 7,074,173 7,094,969 7,244,588 7,381,280 Current & Accrued Liabilities 287,324 675,966 254,908 328,339 229,998 Deferred Credits 6,042 0 0 0 0 Contributions in Aid of Construction 37.750.468 J11,581.547 37,244,441 36.926.324 36.454.956 Total Liabilities & Other Credits $ $46.841.575 $..4L)04.849 $ 46,149.853 $45.876.365 $ 45.829.766 DRAF PROJECTED OPERATING RESULTS 0 [TO FOLLOW] 13 DRAFT il l GENERAL AND ECONOMIC INFORMATION The City lies in central Washington State 142 miles southwest of Seattle, Washington and 188 miles northeast of Portland, Oregon. The City serves as the Yakima County seat and is the largest city in Yakima County The 1990 U.S. Census population of the City of Yakima was 54,827 and of Yakima County was 188,823. Population change for both the City of Yakima and Yakima County in recent years is shown in the following table: Population City of Yakima and Yakima County Ci► of Yakima Year i J . Qualm 1990* 54,827 188,823 1989 50,610 187,800 1988 49,470 186,300 1987 49,600 184,400 1986 49,590 183,600 1985 49,510 182,500 1984 49,340 180,000 1983 48,500 177,000 1982 49,900 175,200 1981 49,800 175,000 1980* 49,826 172,508 *Source. U S. Census Source. Washington State Office of Financial Management The economy of the City is diversifienl. with a strong agricultural production base and related 0 - packing and processing, manufacturing in the areas of wood and paper producta, recreational vehicles and aircraft assembly as well as strong commercial trade and health care sectors. The City lies within the fertile Yakima River Valley, which is known as the "Fruit Bowl of the Nation" due to its large fruit harvest. Irrigation in the valley is made possible from water from the U.S. Bureau of Reclamation's Yakima Project. Apples, cherries, peaches, pears, grapes and other fruits plus a wide vanety of vegetables, seeds, field crops and cereal grains make the Yakima Valley one of the top agricultural producing areas of the nation. The yield and value of the crops in the Yakima Valley are shown below for the 1989 crop year Yakima Project Major Crops, 1989(1) Crop Tons of Production Value Apples 935,110 (2) $177,396,071 Hops 21,458 56,974,440 Grapes (all varieties) 158,595 49,892,179 Cherries 50,574 41,281,718 Pears 96,999 31,432,916 Mint 1,652,775 (3) 19,384,895 Asparagus 388,635 (4) 20,066,499 Hay, other 162,744 13,909,468 Hay, alfalfa 205,682 20,244,271 Wheat 2,005,557 (2) 8,585,195 Peaches 20,921 10,144,140 Irrigated pasture 339,796 (5) 5,294,552 (1) Includes land in Yakima, Kittitas and Benton counties (2) Measured in. bushels (3) Measured in pounds (4) Measured in cwt, hundred pound units (5) Measured in animal unit month Source. U.S. Bureau of Reclamation 14 DRAFT The largest processor, Snokist, operates two divisions in Yakima. One division fresh packs and sells 411 fruit from the 350 Snokist growers, while the second division processes fruit. Snokist processes a large variety of local fruits including apples, cherries, bartlett pears, apricots, peaches prunes and plums. Employment levels range from 60 to 1,200, depending on the season, with an average annual employment level of 370 people in the Yakima area. The majority of Snokist's operations are located within the City Tree Top, Inc. is a farmer -owned cooperative engaged in the processing of apple juice, apple cider, fruit juice blends, and dehydration of apples, and is the nation's larpst producer of apple juice. The company is now producing a new product line for export to Japan. Miring the peak of the ten -month processing season, Tree Top employs about 860 throughout Yakima County The company's primary facilities are in Selah. Del Monte is another local firm which processes pears and cherries. The company employs an average of 600 people and twice that number for 10-14 weeks in late summer -early fall (harvest season). Del Monte is located partially within the City as well as in Toppenish in the lower valley Washington Beef, one of the largest meat processors on the west coast, operates a plant in Yakima. The company also has plants in Ellensburg and Toppenish and sells meat to markets in Alaska, Washington, Oregon, California and Japan. The Yakima plant employs 412 people. M' anufacturi�nt and Transportation Two of Yakima's largest non -food products manufacturing employers are Boise Cascade and Shields Bag and Printing. Boise Cascade operates two sawmills, a plywood mill, and a planing and finishing area, providing employment to 510 people. The company which has been in Yakima since 1903, completed an $18 million remodeling and modernization effort to its Yakima plywood and sawmills in the early 1980's. Shields Bag and Printing manufactures polyethylene bags and also does conventional printing, employing 325 people within the City Western Recreational Vehicles is a manufacturer of trailer and recreational vehicles in Yakima 0 which supplies dealers in 14 states. The company has grown from two employees in 1971 to about 225 employees today The firm has recently expanded its operation to include a new $2.5 million, — 120,000 square -foot building, which has doubled the firm's space. Another growing manufacturing concern in Yakima is Dowty Aerospace, which produces aircraft hydraulic equipment and mechanical assemblies. The company currently has 284 employees. Transportation is an important aspect of Yakima's economy Located on State Highway 82, Yakima is served by seven scheduled motor freight lines, Greyhound Bus, and Burlington Northern and Union Pacific railroads. Commercial airline service is provided by United Express, PSA and Horizon Airlines through the Yakima Airport. Trade and Services The City's largest non - manufacturing employers are the Yakima School District with 1,475 employees, St. Elizabeth Hospital with 850 employees, Yakima County with 775 employees (including part -time workers) City with 532 employees, including part -time workers, and Yakima Valley Memorial Hospital with 974 employees. The hospital is now completing the expansion of its emergency room and energy plant, adding 7,000 new square feet at a cost of $3 million. Another 43,000 square feet is being added to the hospital for its psychiatry and surgery centers by 1990 at a cost of $6.5 million. Yakima is a popular spot for conventions due to its dry climate and central location in the State. In 1990, a total of 216 conventions, hosting approximately 49,794 delegates, were held in Yakima. Approximately $9.376 million was generated for the area economy by these delegates. Construction of a multipurpose trade and convention center, the Sun Dome, was completed in early 1990 The Sun Dome holds 8,000 people and has generated 500 direct and indirect jobs. The Sun Dome was constructed at a cost of $8.5 million and is now the state's third domed center It hosts concerts, athletic events, rallies and will be used during the Central Washington State Fair each year Yakima now has a Continental Basketball Association professional basketball team, which 0 plays its home games at the Sundome. 15 f PAF 1 0 Other About five miles northeast of the City lies the Yakima Firing Range, a military reservation :::-.. for troop maneuvers, field training and artillery practice. One of the largest military installations in the United States, encompassing 263,311 acres, the Yakima Firing Center trains over 10,000 National Guard and Army Reserve personnel annually This facility has about 345 permanent military and civilian employees. Additional economic indicators for the City, and Yakima County are shown as follows. Yakima Area Largest Employers Number of Employer Product or Service Eninbatea Snokist Fruit growers, packers and processors 60 -1,200 Del Monte Fruit processing 60 -1,200 Yakima School District No. 7 Education 1,475 Memorial Hospital Health care 974 St. Elizabeth Hospital Health care 850 Yakima County Government 775 Yakima City Government 532 Boise Cascade Wood products processing 510 Yakima Valley Community College Education 500 Washington Beef Inc. Beef processing 412 Easley Hauling Service Trucking/transportation 350 Shields Bag and Printing Polyethylene bags/printing 345 Yakima Training Center Military 345 John I. Haas Inc. Hops processing 300 Sti"an^ Lane 1,td Chateau Ste, Michelle Winery 300 S Dowty Aerospace Yakima Aircraft hydraulic equipment and 284 mechanical assemblies Western Recreational Vehicles Inc. Trucks, trailers, recreation vehicles 225 Source. Yakima Chamber of Commerce, January 1991 Building Permits City of Yakima and Yakima County City of Yakima Yaldma County No. of No. of Year Pia Valuation Pig Valuation 1990 792 $32,090,152 1,352 $51,667,419 1989 695 25,804,796 1,085 38,234,373 1988 636 21,643,583 1,007 33,092,978 1987 649 23,235,310 1,125 47,812,025 1986 697 21,084,903 1,323 43,822,940 1985 640 16,732,625 1,425 41,880,516 1984 694 25,588,365 1,565 43,493,299 1983 658 18,435,507 1,415 43,285,306 1982 552 14,153,285 1,217 27.127,108 1981 673 25,591,827 1,352 27,445,556 1980 771 16,818,283 1,447 40,676,525 1979 843 34,430,652 2,004 44,649,629 Sources: City of Yakima and Yakima County building departments 16 DRAFT Yakima County III Personal and Per Capita Income Per Personal Capita Income Year Imams iThansaadIl 1989 $14,494 82,718,500 1988 13,262 $2,460,800 1987 12,760 2,338,800 1986 12,112 2,208,100 1985 11,226 2,046,800 1984 11,083 2,004,200 Source. U.S. Bureau of Economic Analysis City of Yakima and Yakima County Taxable Retail Sales Year City County 1990• $ 520,702,000 $ 964,508,300 1989 680,095,300 1,257,570,700 1988 618,369,900 1,145,630,700 1987 570,296,700 1,105,104,300 1986 551,133,500 1,020,175,000 1985 536,896,600 1,012,081,000 1984 536,064,366 1,040,466,704 1983 516,825,494 986,713,230 1982 488,446.072 934,041,596 1981 438.474.271 862,590,119 1980 459,537,136 858,'31,064 1979 441,468,304 833,653,203 *Includes first three quarters only 411 Source: Washington State Department of Revenue Yakima County Labor Force and Employment Data Annual Average mem 18111E 181/11 181 Civilian Labor Force 101,500 98,800 93,900 91,400 Employment 91,600 87,000 83,800 80,800 Unemployment 9,900 11,800 10,100 10,600 Percent Unemployed 9.8% 11.9% 10.8% 11.6% Total Nonagricultural Wage and Salary Earners 64,800 62,000 59,700 57,800 Manufacturing 9,900 8,900 8,700 8,800 Food & kindred products 3,600 3,200 3,200 3,600 Lumber & wood products 1,600 1,400 1,400 1,400 Paper & allied products 900 600 700 600 Printing & publishing 500 400 400 400 Machinery excluding electrical 600 600 600 300 Transportation Equipment 1,100 1,000 900 600 Other manufacturing 1,800 1,700 1,500 1,900 Construction & mining 2,600 2,600 2,400 2,300 Transportation & public utilities 3,000 3,000 2,800 2,700 Wholesale trade 7,200 7,000 6,600 6,500 Retail trade 12,800 12,600 12,300 11,500 Finance, Insurance & real estate 1,900 1,900 1,900 1,800 Services 15,600 14,900 14,300 13,500 Government 11,800 11,200 10,700 10,600 Workers in Labor/Management Disputes 0 0 100 0 *Preliminary The preliminary statewide unemployment rate for 1988 was 6.2% Source: Washington State Employment Security Department 17 DRAFT „..441) LITIGATION There is no litigation pending questioning the validity of the 1991 Bonds or the power and authority of the City to issue the 1991 Bonds. APPROVAL OF COUNSEL Legal matters incident to the authorization, issuance and sale of 1991 Bonds by the City are subject to the unqualified approving legal opinion of Preston Thorgrimson Shidler Gates & Ellis, Seattle, Washington, Bond Counsel. A copy of the opinion of Bond Counsel will be printed on the 1991 Bonds. Bond Counsel has reviewed this document only to confirm that the portions of it describing the 1991 Bonds and the authority to issue them, conform to the 1991 Bonds and the applicable laws under which they are issued. TAIMBLECION General. In the opinion of Preston Thorgrimson Shidler Gates & Ellis, Seattle, Washington, Bond Counsel, interest on the 1991 Bonds is excluded from gross income subject to federal income taxation pursuant to Section 103 of the Internal Revenue Code of 1986, as amended and any Treasury Regulations promulgated thereunder (collectively the "Code "). The 1991 Bonds are not private activity bonds, and interest on the 1991 Bonds is not an item of tax preference for purposes of determining alternative minimum' taxable income for individuals or corporations under the Code. However, interest on the 1991 Bonds is taken into account in the computation of adjusted current earnings for purposes of the corporate alternative minimum tax under Section 55 of the Code and in the computation of tha erivirc:: =c -•.zll t^r.:,r. ccrrcrntiens under Section 59A of the Code as more fully descnbed in this sectiz.. ;::.per ;: hcaa.. g :;r Federal Income Tax Consequences." Except as described herein, Bond Counsel expresses no opinion on any federal, state or local tax consequence arising with respect to ownership of the Bonds. Certain Federal Income Tax Consequencea. The following is a discussion of certain federal tax matters under the Code. This discussion does not purport to deal with all aspects of federal taxation that may be relevant to particular bondowners. Prospective bondowners, particularly those who may be subject to special rules are advised to consult their own tax advisors regarding the federal tax consequences of owning and disposing of the 1991 Bonds, as well as any tax consequences arising under the laws of any state or other taxing jurisdiction. Alternative Minimum Tax on Corporation. Section 55 of the Code imposes an alternative minimum tax on corporations equal to the excess of the tentative minimum tax for the taxable year over the regular tax for such year The tentative minimum tax is based upon alternative minimum taxable income which is regular taxable income with certain adjustments and increased by the amount of certain items of tax preference. One of the adjustments is a rtion (75% for any taxable year beginning after 1989) of the amount by which a corporation's adjusted current earnings exceeds the corporation's alternative minimum taxable income (determined without regard to such adjustment and the alternative tax net operating loss deduction). Interest on tax- exempt obligations, such as the 1991 Bonds, is included in a corporation's adjusted current earnings. Environmental Tax on Corporations. Section 59A of the Code imposes an environmental tax on corporations for taxable years beginning before January 1, 1996 (subject to certain exceptions) equal to 12 percent of modified alternative minimum taxable income (determined, in part, without regard to the alternative tax net operating loss deduction) that is in excess of $2,000,000. Interest on tax- exempt obligations, such as the Bonds, is included in a corporation's alternative minimum taxable income for purposes of this environmental tax. The environmental tax is payable whether or not an alternative minimum tax is payable. r 18 DRAFT Qualified Tax - Exempt Obligations. The City has designated the 1991 Bonds as Qualified Tax- OP Exempt Obligations for banks, thrift institutions and other financial institutions so that such financial institutions will not be denied a deduction of 100% of their interest expenses allocable to the 1991 Bonds. However, corporate tax preference rules reduce by 20% the amount that may be deducted by such financial institutions for interest on funds allocable to tax- exempt obligations such as the 1991 Bonds. Sorrowed lends. The Code provides that interest paid on funds borrowed to purchase or carry tax- exempt obligations during a tax year is not deductible. In addition, under rules used by the Internal Revenue Service for determining when borrowed funds are considered used for the purpose of purchasing or when carrying particular assets, the purchase of obligations may be considered to have been made with borrowed funds even though the borrowed funds are not directly traceable to the purchase of such obligations. Property and Casualty Insurance Companies. The deduction for loss reserves for property and casualty insurance companies is reduced by 15 percent of the sum of certain items, including the interest received on tax- exempt obligations, such as the Bonds. Social Security and Railroad Retirement Benefits. The Code also requires recipients of certain Social Security or Railroad Retirement benefits to take into account, in determining gross income, receipts or accruals of interest that is exempt from federal income tax. Branch Profits Tax. Certain foreign corporations doing business in the United States may be subject to a branch profits tax on their effectively connected earnings and profits, including tax - exempt interest on obligations such as the 1991 Bonds. Corporations. Certain S corporations that have subchapter C earnings and profits at the close of a taxable year and gross receipts more than 25% of which are passive investment int Arne which includes interest on tax- exempt obligations, such as the 1991 ponds, way :rc subject to a tax on excess net passive income. RA TING As noted on the cover page of this Official Statement, the City has applied for a rating for the 1991 Bonds from Moody's Investors Service. The rating reflects only the view of the rating agency and an explanation of the significance of the rating may be obtained from the rating agency. There is no assurance that the rating will be retained for any given period of time or that the rating will not be revised downward or withdrawn entirely by the rating agency if, in its judgment, circumstances so warrant. Any such downward revision or withdrawal of the rating will be likely to have an adverse effect on the market price of the 1991 Bonds. UNDERWRITING The 1991 Bonds are being purchased by Seattle - Northwest Securities Corporation acting as the Underwriter The purchase contract provides that the Underwriter will purchase all of the 1991 Bonds, if any are purchased at a price of % of the par value of the Bonds, plus accrued interest. The 1991 Bonds will be reoffered at an average price of % of the par value of the 1991 Bonds. After the initial public offering, the public offering prices may be varied from time to time. OFFICIAL STATEMENT The City hereby deems this Preliminary Official Statement pursuant to Securities and Exchange Commission Rule 15c2 -12 as final as of its date except for the omission of information dependent upon the pricing of the issue and the completion of the underwriting agreement, such as offering prices, interest rates, selling compensation, aggregate principal amount, principal amount per maturity, delivery dates, ratings, and other terms of the 1991 Bonds dependent on the foregoing matters. _ _ _ _ _ _ - - 19 DRAFT 0 Appendix A 0 ATTACHMENT II 411 • ATTACHMENT 11 June 28, 1991 41 City of Yakima Water and Sewer Revenue and Refunding Bonds, 1991 Revised Schedule of Events Council City Council Staff: City of Yakima staff SNW. Seattle- Northwest Secunties Corporation (Managing Underwriter) PT Preston Thorgnmson Shidler Gates & Elhs (Bond Counsel) HDR. HDR Engineenng (Consulting Engineer) Date Event Parti 4110 July 8 Complete draft Bond Ordinance and legal opinion PT July 8 Complete draft Consulting Engineer's Report HDR July 10 Complete draft POS SNW July 12 Ordinance sent to Council Staff, PT July 16 Adoption of Bond Ordinance Council July 29 Mail POS to potential investors SNW July 29 Advertise in local press SNW August 5 Bond pncing SNW, Staff August 6 Adoption of Bond Resolution Council August 19 Closing and investment of proceeds PT, Staff, SNW /41110