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REFUNDING ISSUES <br />OFFICIAL STATEMENT DATED OCTOBER 12, 2006 <br />Ratings: Requested from Moody's <br />Investors Service <br />In the opinion of Kennedy & Graven, Chartered, Bond Counsel for the City, under existing laws, regulations, rulings and decisions, assuming compliance <br />with the covenants set forth in the Resolutions, the interest on the Bonds is not includable in the gross income of the owners thereof for federal income <br />tax purposes or in taxable net income of individuals, estates or trusts for Minnesota income tax purposes, and is not includable in the computation of the <br />alternative minimum tax imposed on individuals under the Internal Revenue Code of 1986, as amended, and on individuals, trusts and estates under <br />Minnesota law. Interest on the Bonds is includable in the calculation of certain federal and Minnesota taxes imposed on corporations. (See "Tax <br />Exemption" herein.) <br />City of Lino Lakes, Minnesota <br />$3,025,000* <br />General Obligation <br />Capital Improvement Plan <br />Refunding Bonds, Series 2006E <br />(the "Series 2006E Bonds ") <br />$1,745,000* <br />General Obligation Water <br />Revenue Refunding Bonds, <br />Series 2006F <br />(the "Series 2006F Bonds ") <br />(collectively referred to as the "Bonds," the "Obligations" or the "Issues ") <br />(Book Entry Only) <br />Dated Date: November 1, 2006 <br />The Bonds will mature as shown on the inside front cover of this Official Statement. <br />Proposals for the Series 2006E Bonds may contain a maturity schedule providing for any combination of serial <br />bonds and term bonds. Any term bonds will be subject to mandatory sinking fund redemption at a price of par <br />plus accrued interest to the date of redemption and must conform to the maturity schedules set forth on the <br />inside front cover of this Official Statement. <br />The Bonds will be general obligations of the City for which the City pledges its full faith and credit and power to <br />levy direct general ad valorem taxes. Additional security for the Bonds is discussed herein. <br />A separate proposal, for not less than the amounts shown below, must be submitted for each Issue, along with <br />a good faith deposit in the form of a certified or cashier's check, or a Financial Surety Bond, payable to the <br />order of the City. Rates shall be specified in integral multiples of 5/100 or 1/8 of 1% and must be in level or <br />ascending order. The Bonds will be awarded on the basis of True Interest Cost (TIC). <br />Minimum Bid Good Faith Deposit <br />The Series 2006E Bonds $2,996,263 $30,250 <br />The Series 2006F Bonds 1,735,839 17,450 <br />The City will designate the Series 2006F Bonds as "qualified tax - exempt obligations" pursuant to <br />Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. The Series 2006E Bonds are not <br />designated as "qualified tax - exempt obligations." The Bonds will not be subject to the alternative minimum tax <br />for individuals. <br />The Bonds will be issued as fully registered Bonds without coupons and, when issued, will be registered in the <br />name of Cede & Co., as nominee of The Depository Trust Company ( "DTC "). DTC will act as securities <br />depository for the Bonds. Individual purchases may be made in book entry form only, in the principal amount <br />of $5,000 and integral multiples thereof. Investors will not receive physical certificates representing their <br />interest in the Bonds purchased. (See "Book Entry System" herein.) U.S. Bank National Association, St. Paul, <br />Minnesota will serve as the registrar (the "Registrar ") for the Bonds. Bonds will be available for delivery at DTC <br />on or about November 21, 2006. <br />Preliminary; subject to change. <br />PROPOSALS RECEIVED: October 23, 2006 (Monday) until 10:30 A.M., Central Time <br />CITY AWARD: October 23, 2006 (Monday) at 6:30 P.M., Central Time <br />® Springsted <br />Further information may be obtained from SPRINGSTED Incorporated, <br />Financial Advisor to the Issuer, 380 Jackson Street, Suite 300, <br />Saint Paul, Minnesota 55101 -2887 (651) 223 -3000 <br />