HomeMy WebLinkAbout1988.05.02 RESO 1988-0015It 9
EXTRACT OF MINUTES OF A MEETING OF THE
CITY COUNCIL OF THE CITY OF
HUGO, MINNESOTA
HELD: MAY 2, 1988
Pursuant to due call and notice thereof, a regular
meeting of the City Council of the City of Hugo, Washington
County, Minnesota, was duly called and held at the Hugo City
Hall on Monday, the 2nd day of May, 1988, at 7:00 o'clock
P.M., C.T.
The following members of the Council were present:
Theodora Peltier, Arthur Potts, Robert Olson, Deane Vail, George Atkinson
and the following were absent: NOME
Councilmember Atkinson introduced the
following resolution and moved its adoption:
RESOLUTION NO. 1988-15
RESOLUTION PROVIDING FOR THE
ISSUANCE AND SALE OF
$85,000 GENERAL OBLIGATION EQUIPMENT
CERTIFICATES OF 1988
AND LEVYING A TAX FOR THE PAYMENT THEREOF
(SEE MINUTES OF MAY 21 1988)
WHEREAS, the City Council of the City of Hugo,
Minnesota (the "City"), has heretofore determined and declared
that it is necessary and expedient to issue $85,000 General
Obligation Equipment Certificates of 1988 of the City,
pursuant to Minnesota Statutes, Chapters 412.301, to finance
the acquisition of the following capital equipment'for the
City (hereinafter referred to as the "Equipment"):
Cost of Equipment (3 police
squad cars and 1. pickup
truck) $70,100
Costs of Issuance 7,800
Capitalized Interest 7.100
TOTAL $85,000
WHEREAS, the Equipment has an expected useful life
at least as long as the final maturity of the Certificates;
and
WHEREAS, no other obligations of the City have been
sold pursuant to a negotiated, non-public sale within the
twelve (12) calendar months preceding May 1, 1988, which when
combined with this issue and the City's $180,000 General
Obligation Improvement Bonds of 1988, would exceed the
$1,200,000 limitation on negotiated sales as required by
Minnesota Statutes, Section 475.60, Subdivision 2(2).
NOW, THEREFORE, BE IT RESOLVED by the City Council
(the "Council") of the City of Hugo (the "City"), Minnesota,
as follows:
1. _Acceptance of Offer. The offer of the First
State Bank of Hugo (the "Purchaser") to purchase $85, 000
General Obligation Equipment Certificates of 1988 of the City
(hereinafter referred to as the "Certificates", or
individually as a "Certificate") in accordance with the terms
and at the rates of interest hereinafter set forth, and to pay
therefor the sum of $85,000, plus interest accrued to
settlement, has been and is hereby accepted. On April 18,
1988, the Council adopted Resolution No. 1988-15, which
authorized the issuance of the Certificates, and this
Resolution is intended to ratify and confirm said prior
Resolution and to set forth the specific terms relating to the
Certificates.
2. Title; Original Issue Date; Denominations;
Maturities. The Certificates shall be titled "General
Obligation Equipment Certificates of 1988", shall be dated
May 1, 1988, as the date of original issue and shall be issued
forthwith on or after such date as fully registered
Certificates. The Certificates shall be numbered from R-1
upward in the denomination of $5,000 each or in any integral
multiple thereof of a single maturity. The Certificates shall
mature, without option of prepayment, on May 1 in the years
and amounts as follows:
N
Year Amount
1990 $25,000
1991 25,000
1992 35,000
3. Purpose. The Certificates shall provide funds
for the acquisition of the Equipment for the City. The total
cost of the Equipment, which shall include all costs
enumerated in Minnesota Statutes, Section 475.65, is estimated
to be at least equal to the amount of the Certificates.
4. Interest. The Certificates shall bear interest
payable semiannually on May 1 and Novemver 1 of each year
(each, an "Interest Payment Date"), commencing November 1,
1988, calculated on the basis of a 360 -day year of twelve 30 -
day months, at the respective rates per annum set forth
opposite the maturity years as follows:
Maturity
Year
1990
1991
1992
Interest
Rate
6.25%
6.25
6.25
5. No Redemption. The Certificates shall not be
subject to redemption and prepayment prior to their maturity.
6. Certificate Registrar. American National Bank
and Trust Company, in St. Paul, Minnesota, is appointed to act
as Certificate registrar and transfer agent with respect to
the Certificates (the "Certificate Registrar"), and shall do
so unless and until a successor Certificate Registrar is duly
appointed, all pursuant to any contract the City and
Certificate Registrar shall execute which is consistent
herewith. The Certificate Registrar shall also serve as
paying agent unless and until a successor paying agent is duly
appointed. Principal of and interest on the Certificates
shall be paid to the registered owners of the Certificates in
the manner set forth in the form of Certificate and paragraph
12 of this resolution.
7. Form of Certificate. The Certificates, together
with the Certificate Registrar's Certificate of Authentica-
tion, the form of Assignment and the registration information
thereon, shall be in substantially the following form:
3
M
UNITED STATES OF AMERICA
STATE OF MINNESOTA
COUNTY OF WASHINGTON
CITY OF HUGO
GENERAL OBLIGATION EQUIPMENT
CERTIFICATE OF 1988
INTEREST MATURITY
RATE DATE
6.25%
REGISTERED OWNER:
PRINCIPAL AMOUNT:
N
DATE OF
ORIGINAL ISSUE CUSIP
May 1, 1988
DOLLARS
The City of Hugo, Washington County, Minnesota (the
"Issuer"), hereby acknowledges that it is indebted and for
value received promises to pay to the registered owner
specified above, or registered assigns, without option of
prepayment, in the manner hereinafter set forth, the principal
amount specified above, on the maturity date specified above,
and to pay interest thereon semiannually on May 1 and November
1 of each year (each, an "Interest Payment Date"), commencing
November 1, 1988, at the rate per annum specified above
(calculated on the basis of a 360 -day year of twelve 30 -day
months) until the principal sum is paid or has been provided
for. This Certificate will bear interest from the most recent
Interest Payment Date to which interest has been paid or, if
no interest has been paid, from the date of original issue
hereof. The principal of and premium, if any, on this
Certificate are payable upon presentation and surrender hereof
at the principal office of American National Bank and Trust
Company, in the City of St. Paul, Minnesota (the "Certificate
Registrar"), acting as paying agent, or any successor paying
agent duly appointed by the Issuer. Interest on this
Certificate will be paid on each Interest Payment Date by
check or draft mailed to the person in whose name this
Certificate is registered ( the "Holder" or "Certificate -
holder") on the registration books of the Issuer maintained by
the Certificate Registrar and at the address appearing thereon
at the close of business on the fifteenth day of the calendar
month next preceding such Interest Payment Date (the "Regular
4
r
Record Date"). Any interest not so time.1y paid shall cease to
be payable to the person who is the Holder hereof as of the
Regular Record Date, and shall be payable to the person who is
the Holder hereof at the close of business on a date (the
"Special Record Date") fixed by the Certificate Registrar
whenever money becomes available for payment of the defaulted
interest. Notice of the Special Record Date shall be given to
Certificateholders not less than ten days prior to the Special
Record Date. The principal of and premium, if any, and
interest on this Certificate are payable in lawful money of
the United States of America.
REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS
OF THIS CERTIFICATE SET FORTH ON THE REVERSE HEREOF, WHICH
PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF
SET FORTH HERE.
IT IS HEREBY CERTIFIED AND RECITED that all acts,
conditions and things required by the Constitution and laws of
the State of Minnesota to be done, to have happened and to be
performed, precedent to and in the issuance of this
Certificate, have been done, have happened and have been
performed, in regular and due form, time and manner as
required by law, and that this Certificate, together with all
other debts of the Issuer outstanding on the date of original
issue hereof and the date of its issuance and delivery to the
original purchaser, does not exceed any constitutional or
statutory limitation of indebtedness.
IN WITNESS WHEREOF, the City of Hugo, Washington
County, Minnesota, by its City Council has caused this
Certificate to be executed on its behalf by the facsimile
signatures of its Mayor and its City Administrator; has caused
the corporate seal of the Issuer to be omitted herefrom as
permitted by law; and has caused this Certificate to be
executed manually by the Certificate Registrar, acting as the
Issuer's duly appointed authenticating agent for the
Certificates.
W
Date of Registration:
CERTIFICATE REGISTRAR'S
CERTIFICATE OF
AUTHENTICATION
This Certificate is one of
the Certificates described
in the Resolution
mentioned within.
AMERICAN NATIONAL BANK
AND TRUST COMPANY,
Certificate Registrar
By
Authorized Signature
Registrable by:
Payable at:
CITY OF HUGO
WASHINGTON COUNTY, MINNESOTA
Ls/ Facsimile
Mayor
/s/ Facsimile
City Administrator
ON REVERSE OF CERTIFICATE
No Redemption. The Certificates of this issue are
not subject to redemption and prepayment prior to their
maturity.
Issuance; Purpose; General Obligation. This
Certificate is one of an issue in the total principal amount
of $85,000, all of like date of original issue and tenor,
except as to number, maturity, interest rate and denomination,
which Certificate has been issued pursuant to and in full
conformity with the Constitution and laws of the State of
Minnesota and pursuant to a certain resolution adopted by the
City Council (the "Resolution"), for the purpose of providing
money to finance the acquisition of various capital equipment
for the Issuer. This Certificate is payable out of the
General Obligation Equipment Certificates of 1988 Fund of the
Issuer. This Certificate constitutes a general obligation of
the Issuer, and to provide moneys for the prompt and full
payment of its principal, premium, if any, and interest when
the same become due, the full faith and credit and taxing
powers of the Issuer have been and are hereby irrevocably
pledged.
Denominations; Exchange; Resolution. The
Certificates are issuable solely as fully registered
Certificates in the denominations of $5,000 and integral
multiples thereof of a single maturity and are exchangeable
for fully registered Certificates of other authorized
denominations in equal aggregate principal amounts at the
principal office of the Certificate Registrar, but only in the
manner and subject to the limitations provided in the
Resolution. Reference is hereby made to the Resolution for a
description of the rights and duties of the Certificate
Registrar. Copies of the Resolution are on file in the
principal office of the Certificate Registrar.
Transfer. This Certificate is transferable by the
Holder in person or by his, her or its attorney duly
authorized in writing at the principal office of the
Certificate Registrar upon presentation and surrender hereof
to the Certificate Registrar, all subject to the terms and
conditions provided in the Resolution and to reasonable
regulations of the Issuer contained in any agreement with the
Certificate Registrar. Thereupon the Issuer shall execute and
the Certificate Registrar shall authenticate and deliver, in
exchange for this Certificate, one or more new fully
FA
registered Certificates in the name of the transferee (but not
registered in blank or to "bearer" or similar designation), of
an authorized denomination or denominations, in aggregate
principal amount equal to the principal amount of this
Certificate, of the same maturity and bearing interest at the
same rate.
Fees upon Transfer or Loss. The Certificate
Registrar may require payment of a sum sufficient to cover any
tax or other governmental charge payable in connection with
the transfer or exchange of this Certificate and any legal or
unusual costs regarding transfers and lost Certificates.
Treatment of Registered Owners. The Issuer and
Certificate Registrar may treat the person in whose name this
Certificate is registered as the owner hereof for the purpose
of receiving payment as herein provided (except as otherwise
provided on the reverse side hereof with respect to the Record
Date) and for all other purposes, whether or not this
Certificate shall be overdue, and neither the Issuer nor the
Certificate Registrar shall be affected by notice to the
contrary.
Authentication. This Certificate shall not be valid
or become obligatory for any purpose or be entitled to any
security unless the Certificate of Authentication hereon shall
have been executed by the Certificate Registrar.
Qualified Tax -Exempt Obligations. The Certificates
have been designated by the Issuer as "qualified tax --exempt
obligations" for purposes of Section 265(b)(3) of the federal
Internal Revenue Code of 1986, as amended.
J
f L
ABBREVIATIONS
The following abbreviations, when used in the inscription
on the face of this Certificate, shall be construed as though
they were written out in full according to applicable laws or
regulations:
TEN COM - as tenants in common
TEN ENT - as tenants by the entireties
JT TEN - as joint tenants with right of survivorship
and not as tenants in common
UTMA - as custodian for
(Cust) (Minor)
under the Uniform
(State)
Transfers to Minors Act
Additional abbreviations may also be used
though not in the above list.
ASSIGNMENT
For value received, the undersigned he
assigns and transfers unto hereby sells,
does hereby irrevocably constitute the within Certificate and
as attorney' totransferfer
on the int
books kept for the registration thereof
fer the Certificate
Power of substitution in the premises, , with full
Dated:
Notice: The assignor's signature
assignment must correspond owith sthe
name as it appears upon the face of
the within Certificate in every
Particular, without alteration or an
change whatever. Y
Signature Guaranteed:
Signature(s) must be
company or b guaranteed by a national bank or trust
Y a brokerage firm having a membershi
p inone of
the major stock exchanges.
The Certificate Registrar will not e
this Certificate unless the informatffect transfer of
i
transferee requested below is on concerning the
provided.
Name and Address:
(Include information for all joint o
if the Certificate is held b wners
account.) y joint
10
8. Execution; Temporary Certificates. The
Certificates shall be executed on behalf of the City by the
signatures of its Mayor and City Administrator and be sealed
with the seal of the City; provided, however, that the seal of
the City may be a printed facsimile; and provided further that
both of such signatures may be printed facsimiles and the
corporate seal may be omitted on the Certificates as permitted
by law. In the event of disability or resignation or other
absence of either such officer, the Certificates may be signed
by the manual or facsimile signature of that officer who may
act on behalf of such absent or disabled officer. In case
either such officer whose signature or facsimile of whose
signature shall appear on the Certificates shall cease to be
such officer before the delivery of the Certificates, such
signature or facsimile shall nevertheless be valid and
sufficient for all purposes, the same as if he or she had
remained in office until delivery. The City may elect to
deliver, in lieu of printed definitive Certificates, one or
more typewritten temporary Certificates in substantially the
form set forth above. Such temporary Certificates shall, upon
the printing of the definitive Certificates and the execution
thereof, be exchanged therefor and cancelled.
9. Authentication. No Certificate shall be valid
or obligatory for any purpose or be entitled to any security
or benefit under this resolution unless a Certificate of
Authentication on such Certificate, substantially in the form
hereinabove set forth, shall have been duly executed by an
authorized representative of the Certificate Registrar.
Certificates of Authentication on different Certificates need
not be signed by the same person. The Certificate Registrar
shall authenticate the signatures of officers of the City on
each Certificate by execution of the Certificate of
Authentication on the Certificate and by inserting as the date
of registration in the space provided the date on which the
Certificate is authenticated, except that for purposes of
delivering the original Certificates to the Purchaser, the
Certificate Registrar shall insert as a date of registration
the date of original issue, which date is May 1, 1988. The
Certificate of Authentication so executed on each Certificate
shall be conclusive evidence that it has been authenticated
and delivered under this resolution.
10. Registration; Transfer; Exchange. The City
will cause to be kept at the principal office of the
Certificate Registrar a Certificate register in which, subject
to such reasonable regulations as the Certificate Registrar
may prescribe, the Certificate Registrar shall provide for the
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registration of Certificates and the registration of transfers
of Certificates entitled to be registered or transferred as
herein provided.
Upon surrender for transfer of any Certificate at
the principal office of the Certificate Registrar, the City
shall execute (if necessary), and the Certificate Registrar
shall authenticate, insert the date of registration (as
provided in paragraph 9) of, and deliver, in the name of the
designated transferee or transferees, one or more new
Certificates of any authorized denomination or denominations
of a like aggregate principal amount, having the same stated
maturity and interest rate, as requested by the transferor;
provided, however, that no Certificate may be registered in
blank or in the name of "bearer" or similar designation.
At the option of the Holder thereof, Certificates
may be exchanged for Certificates of any authorized
denomination or denominations of a like aggregate principal
amount and stated maturity, upon surrender of the Certificates
to be exchanged at the principal office of the Certificate
Registrar. whenever any Certificates are so surrendered for
exchange, the City shall execute (if necessary), and the
Certificate Registrar shall authenticate, insert the date of
registration of, and deliver the Certificates which the holder
making the exchange is entitled to receive.
All Certificates surrendered upon any exchange or
transfer provided for in this resolution shall be promptly
cancelled by the Certificate Registrar and thereafter disposed
of as directed by the City.
All Certificates delivered in exchange for or upon
transfer of Certificates shall be valid general obligations of
the City evidencing the same debt, and entitled to the same
benefits under this Resolution, as the Certificates
surrendered for such exchange or transfer.
Every Certificate presented or surrendered for
transfer or exchange shall be duly endorsed or be accompanied
by a written instrument of transfer, in form satisfactory to
the Certificate Registrar, duly executed by the Holder thereof
or his, her or its attorney duly authorized in writing.
The Certificate Registrar may require payment of a
sum sufficient to cover any tax or other governmental charge
payable in connection with the transfer or exchange of any
Certificate and any legal or unusual costs regarding transfers
and lost Certificates.
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Transfers shall also be subject to reasonable
regulations of the City contained in any agreement with the
Certificate Registrar, including regulations which permit the
Certificate Registrar to close its transfer books between
record dates and payment dates.
11. Rights Upon Transfer or Exchange. Each
Certificate delivered upon transfer of or in exchange for or
in lieu of any other Certificate shall carry all the rights.to
interest accrued and unpaid, and to accrue, which were carried
by such other Certificate.
12. Interest Payment; Record Date. Interest on any
Certificate shall be paid on each Interest Payment Date by
check or draft mailed to the person in whose name the
Certificate is registered (the "Holder") on the registration
books of the City maintained by the Certificate Registrar and
at the address appearing thereon at the close of business on
the fifteenth (15th) day of the calendar month next preceding
such Interest Payment Date (the "Regular Record Date"). Any
such interest not so timely paid shall cease to be payable to
the person who is the Holder thereof as of the Regular Record
Date, and shall be payable to the person who is the Holder
thereof at the close of business on a date (the "Special
Record Date") fixed by the Certificate Registrar whenever
money becomes available for payment of the defaulted interest.
Notice of the Special Record Date shall be given by the
Certificate Registrar to the Holders not less than ten (10)
days prior to the Special Record Date.
13. Treatment of Registered Owner. The City and
Certificate Registrar may treat the person in whose name any
Certificate is registered as the owner of such Certificate for
the purpose of receiving payment of principal of and premium,
if any, and interest (subject to the payment provisions in
paragraph 12 above) on, such Certificate and for all other
purposes whatsoever whether or not such Certificate shall be
overdue, and neither the City nor the Certificate Registrar
shall be affected by notice to the contrary.
14. Delivery; Application of Proceeds. The
Certificates when so prepared and executed shall be delivered
by the City Treasurer to the Purchaser upon receipt of the
purchase price, and the Purchaser shall not be obliged to see
to the proper application thereof.
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15. Fund and Accounts. There is hereby created a
special fund to be designated the "General Obligation
Equipment Certificates of 1988 Fund" (the "Fund") to be
administered and maintained by the Clerk -Treasurer as a
bookkeeping account separate and apart from all other funds
maintained in the official financial records of the City. The
Fund shall be maintained in the manner herein specified until
all of the Certificates and the interest thereon have been
fully paid. There shall be maintained in the Fund two (2)
separate accounts, to be designated the "Capital Account" and
"Debt Service Account", respectively.
(i) Capital Account. To the Capital Account there
shall be credited the proceeds of the sale of the
Certificates, less accrued interest received thereon, and
less any amount paid for the Certificates in excess of
$85,000, and less capitalized interest in the amount of
$7,100 (together with interest earnings thereon and
subject to such other adjustments as are appropriate to
provide sufficient funds to pay interest first coming due
on the Certificates). From the Capital Account there
shall be paid all costs and expenses of acquiring the
equipment, including the cost of any purchase contracts
heretofore let and all other costs incurred and to be
incurred of the kind authorized in Minnesota Statutes,
Section 475.65; and the moneys in said account shall be
used for no other purpose except as otherwise provided by
law; provided that the proceeds of the Certificates may
also be used to the extent necessary to pay interest on
the Certificates due prior to the anticipated date of
commencement of the collection of taxes herein levied or
covenanted to be levied.
(ii) Debt Service Account. There are hereby
irrevocably appropriated and pledged to, and there shall
be credited to, the Debt Service Account: (a) all
accrued interest received upon delivery of the
Certificates; (b) capitalized interest in the amount of
$7,100 (together with interest earnings thereon and
subject to such other adjustments as are appropriate to
provide sufficient funds to pay interest first coming due
on the Certificates); (c) any collections of all taxes
herein or hereafter levied for the payment of the
Certificates and interest thereon; (d) all investment
earnings on funds held in the Debt Service Account; and
(e) any and all other moneys which are properly available
and are appropriated by the Council to the Debt Service
Account. The Debt Service Account shall be used solely
14
to pay the principal and interest and any premiums for
redemption of the Certificates and any other general
obligation Certificates of the City hereafter issued by
the City and made payable from said account as provided
by law.
No portion of the proceeds of the Certificates shall be
used directly or indirectly to acquire higher yielding
investments or to replace funds which were used directly or
indirectly to acquire higher yielding investments, except (1)
for a reasonable temporary period until such proceeds are
needed for the purpose for which the Certificates were issued
and (2) in addition to the above in an amount not greater than
the lesser of five percent (5%) of the proceeds of the
Certificates or $100,000. To this effect, any proceeds of the
Certificates and any sums from time to time held in the
Construction Account or Debt Service Account (or any other
City account which will be used to pay principal or interest
to become due on the Certificates payable therefrom) in excess
of amounts which under then -applicable federal arbitrage
regulations may be invested without regard to yield shall not
be invested at a yield in excess of the applicable yield
restrictions imposed by said arbitrage regulations on such
investments after taking into account any applicable
"temporary periods" or "minor portion" made available under
the federal arbitrage regulations. Money in the Fund shall
not be invested in obligations or deposits issued by,
guaranteed by or insured by the United States or any agency or
instrumentality thereof if and to the extent that such
investment would cause the Certificates to be "federally
guaranteed" within the meaning of Section 149(b) of the
federal Internal Revenue Code of 1986, as amended (the
"Code").
16. Tax Levy; Coverage Test. To provide moneys for
payment of the principal and interest on the Certificates
there is hereby levied upon all of the taxable property in the
City a direct annual ad valorem tax which shall be spread upon
the tax rolls and collected with and as part of other general
property taxes in the City for the years and in the amounts as
follows:
15
Year of Tax Year of Tax
Levy Collection Amount
1988
1989
1989
1990
1990
1991
1991
1992
The tax levies are such that if collected in full
they, together with estimated collections of other revenues
herein pledged for the payment of the Certificates, will
produce at least five percent (5%) in excess of the amount
needed to meet when due the principal and interest payments on
the Certificates. The tax levies shall be irrepealable so
long as any of the Certificates are outstanding and unpaid,
provided that the City reserves the right and power to reduce
the levies in the manner and to the extent permitted by
Minnesota Statutes, Section 475.61, Subdivision 3.
17. General Obligation Pledge. For the prompt and
full payment of the principal of and interest on the
Certificates, as the same respectively become due, the full
faith and credit and taxing powers of the City shall be and
are hereby irrevocably pledged. If the balance in the Debt
Service Account is ever insufficient to pay all principal and
interest then due on the Certificates and any other
Certificates payable therefrom, the deficiency shall be
promptly paid out of any other funds of the City which are
available for such purpose, and such other funds may be
reimbursed with or without interest from the Debt Service
Account when a sufficient balance is available therein.
18. Certificate of Registration. The City Clerk -
Treasurer is hereby directed to file a certified copy of this
resolution with the County Auditor of Washington County,
Minnesota, together with such other information as the Auditor
shall require, and to obtain the Auditor's certificate that
the Certificates have been entered in the Auditor's
Certificate Register, and that the tax levy required by law
has been made.
19. Records and Certificates. The officers of the
City are hereby authorized and directed to prepare and
furnish to the Purchaser, and to the attorneys approving the
legality of the issuance of the Certificates, certified copies
of all proceedings and records of the City relating to the
Certificates and to the financial condition and affairs of the
City, and such other affidavits, certificates and information
16
-► 1
as are required to show the facts relating to the legality and
marketability of the Certificates as the same appear from the
books and records under their custody and control or as
otherwise known to them, and all such certified copies,
certificates and affidavits, including any heretofore
furnished, shall be deemed representations of the City as to
the facts recited therein.
20. Negative Covenant as to Use of Equipment. The
City hereby covenants not to use the Equipment or to cause or
permit it to be used, or to enter into any deferred payment
arrangements for the cost of the Equipment, in such a manner
as to cause the Certificates to be "private activity bonds"
within the meaning of Sections 103 and 141 through 150 of the
Code.
21. Tax --Exempt Status of the Certificates; Rebate.
The City shall comply with requirements necessary under the
Code to establish and maintain the exclusion from gross income
under Section 103 of the Code of the interest on the
Certificates, including without limitation (1) requirements
relating to temporary periods for investments, (2) limitations
on amounts invested at a yield greater than the yield on the
Certificates, and (3) the rebate of excess investment earnings
to the United States if the Certificates (together with other
obligations reasonably expected to be issued and outstanding
at one time in this calendar year) exceed the small -issuer
exception amount of $5,000,000. For purposes of qualifying
for the small issuer exception to the federal arbitrage rebate
requirements, the City hereby finds, determines and declares
that (1) the Certificates are issued by a governmental unit
with general taxing powers, (2) no Certificate is a private
activity Certificate, (3) ninety --five percent (95%) or more of
the net proceeds of the Certificates are to be used for local
governmental activities of the City (or of a governmental unit
the jurisdiction of which is entirely within the jurisdiction
of the City), and (4) the aggregate face amount of all
tax-exempt Certificates (other than private activity
Certificates) issued by the City (and all entities subordinate
to, or treated as one issuer with, the City) during the 1988
calendar year is not reasonably expected to exceed $5,000,000,
all within the meaning of Section 148(f)(4)(C) of the Code.
22. Designation of Qualified Tax -Exempt
Obligations. In order to qualify the Certificates as
"qualified tax-exempt obligations" within the meaning of
Section 265(b)(3) of the Code, the City hereby makes the
following factual statements and representations:
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sa �
(a) the Certificates are issued after August 7,
1986;
(b) the Certificates are not "private activity
bonds" as defined in Section 141 of the Code;
(c) the City hereby designates the
Certificates as "qualified tax-exempt
obligations" for purposes of Section 265(b)(3) of
the Code;
(d) the reasonably anticipated amount of
tax-exempt obligations (other than private
activity bonds, treating qualified 501(c)(3)
bonds as not being private activity bonds) which
will be issued by the City (and all entities
subordinate to, or treated as one issuer with,
the City) during this calendar year 1988 will not
,exceed $10,000,000; and
(e) not more than $10,000,000 of.
obligations issued by the City during this
calendar year 1988 have been designated for
purposes of Section 265(b)(3) of the Code.
The City shall use its best efforts to comply with any federal
procedural requirements which may apply in order to effectuate
the designation made by this paragraph.
23. Severability. If any section, paragraph or
provision of this Resolution shall be held to be invalid or
unenforceable for any reason, the invalidity or
unenforceability of such section, paragraph or provision shall
not affect any of the remaining provisions of this Resolution.
24. Headings. Headings in this Resolution are
included for convenience of reference only and are not a part
hereof, and shall not limit or define the meaning of any
provision hereof.
ADOPTED AND PASSED THIS 2ND DAY OF MAY, 1988.
�sV W 0 24VE
'00�� e�� 6
Mary Creager, Cit
Cle reasurer
The motion for the adoption of the foregoing
resolution was duly seconded by Councilmember Peltier
and, after a full discussion thereof and upon vote being taken
thereon, the following voted in favor thereof:
Theodora Peltier, Arthur Potts, Robert Olson, Deane Vail, George Atkinson
and the following voted against the same: NONE
Whereupon said resolution was declared duly passed
and adopted.
• s 1h
V •
STATE OF MINNESOTA
COUNTY OF WASHINGTON
CITY OF HUGO
I,*the undersigned, being the duly qualified and
acting City Clerk -Treasurer of the City of Hugo, Minnesota, DO
HEREBY CERTIFY that I have compared the attached and fore-
going extract of minutes with the original thereof on file in
my office, and that the same is a full, true and complete
transcript of the minutes of a meeting of the City Council of
said City, duly called and held on the date therein indicated,
insofar as such minutes relate to the issuance of, and
awarding the sale of, $85,000 General Obligation Equipment
Certificates of 1988 of said City.
WITNESS my hand and the seal of said City this P -rd
day of 1988.
y Clerk-Treasu
City of Hugo, Minn to
(SEAL)
we,