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HomeMy WebLinkAbout08/28/2012 - Special Meeting ... ..�� ..�«. .... .... City of App�e Va��e CITY COUNCIL SPECIAL MEETING TENTATIVE AGENDA AUGUST 28, 2012 - 3:00 P.M. 1. Call to Order. 2. Approval of Agenda. 3. Resolution Providing for the Issuance and Sale of $7,080,000 General Obligation Bonds, Series 2012A, Pledging for the Security thereof Special Assessments and Levying a Tax for the Payment thereof and Providing for their Issuance. 4. Other Items. 5 . Adj ourn. NEXT REGULARLY SCHEDULED MEETINGS: Tuesday September 11 5:30 p.m. (Special Informal) " " 7:00 p.m. (Special Regular) Thursday September 27 7:00 p.m. (Regular) Regular meetings are broadcast, live, on Charter Communications Cable Channel 16. (Agendas and meeting �ninutes are also available on the City's Internet Web Site www. cityofapplevalley. org) Mii •!M� •f1M! •Of• •Mi• City of App�e Va��e UPDATE OF CITY COUNCIL SPECIAL MEETING ACTIONS AUGUST 28, 2012 3. Adopted Resolution Providing for the Issuance and Sale of $6,775,000 General Obligation Bonds, Series 2012A, Pledging for the Security thereof Special Assessments and Levying a Tax for the Payment thereof and Providing for their Issuance. 4. Other Items. NEXT REGULARLY SCHEDULED MEETINGS: Tuesday September 11 5:30 p.m. (Special Informal) " " 7:00 p.m. (Special Regular) Thursday September 27 7:00 p.m. (Regular) Regular meetings are broadcast, live, on Charter Communications Cable Channel 16. (Agendas and meeting minutes are also available on the City's Internet Web Site www. cityofapplevalley. or� � 30 .��, � � . � � NOMIb � . . . � i�e�• � . dP0@ Y•i City of AppVa��e y MEMO Finance Department TO: Mayor, City Council and Tom Lawell, City Administrator FROM: Ron Hedberg, Finance Director DATE: August 23, 2012 SUBJECT: Resolution Providing for the Issuance and Sale of $7,080,000 General Obligation Bonds, Series 2012a, Pledging for the Security thereof Special Assessments and Levying a Tax for the Payment thereof and Providing for their Issuance. Northland Securities is working as the City's financial advisor, as they have done for years, and will assist the city in the soliciting bids and conducting a public sale of the 2012 bonds. August 28, 2012, has been set aside for a special City Council meeting to consider the award of the 2012a bonds. The attached resolution approves and completes the sale of the 2012a Bonds: The blanks in the resolution will be filled in once the bids are tallied and the underwriter is selected, the bid date is also August 28, 2012. Included with the resolution and made part of the resolution is an atta.ched Post-Cornpliance Policies and Procedures document. As recommended by bond counsel, policies and procedures must be adopted by the City Council and bond counsel has drafted the appropriate document as required by the Il�S as they relate to tax exempt bonds. Moodv's Rating As part of the bond sale process the City of Apple Valley's has requested a bond rating from Moody's Investor Service. We have not received the Moody's report as of yet, but once it is received I will forward it on. 2012a Bonds The bond issue will be comprised of three separate uses; 1. An issue of $4,785,000 to refund the remaining $4,720,000 balance of the 2004 Refunding Park Bonds which were originally issued to refund the 1997 park bonds. The final issue size may be reduced to reflect the balance in the debt service fund. The refunding is estimated to result in savings of $406,000, with a present value of $399,000, approximately $80,000 each year starting in 2013. Any reduction to the issue size will result in additional savings in both interest and principaL Mayor and City Council ' Award Sale of 2011a General Obligation Bonds June 4, 2011 P 2. Improvement bonds in the amount of $945,000 to finance the construction of a portion of 147�' Street extension related to the Apple Va11ey Business Campus. These bonds are secured by special assessments against the SPOWD development. 3. Equipment Certificates in the amount of $1,350,000 to finance the equipment needs identified in the equipment fund portion of the operating budget. The equipment to be financed includes the fire truck, park mowing equipment, water truck for the parks department and a front end loader. Attachments: Resolution awarding the sale of bonds Steve Mattson from NSI will be on hand for the City Council meeting to present information on the bond sale and answer any questions the City Council may have. ACTION REQUIRED The attached resolution includes a number of blanks that Northland Securities will be filling in and distributing at the meeting. The City Council is asked to adopt the attached Resolution Providing for the Issuance and Sale of $7,080,000 General Obligation Bonds, Series 2012a, Pledging for the Security thereof Special Assessments and Levying a Tax for the Payment thereof and Providing for their Issuance. • , EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF APPLE VALLEY, MINNESOTA HELD: August 28, 2012 Pursuant to due call and notice thereof, a regular or special meeting of the City Council of the City of Apple Valley, Dakota County, Minnesota, was duly called and held at the City Hall on August 28, 2012, at 3:00 P.M., for the purpose, in part, of authorizing the issuance and awarding the sale of $7,080,000 General Obligation Bonds, Series 2012A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: CITY OF APPLE VALLEY RESOLUTION NO. 2012- RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $7,080,000 GENERAL OBLIGATION BONDS, SERIES 2012A, PLEDGING FOR THE SECURITY THEREOF SPECIAL ASSESSMENTS AND LEVYING A TAX FOR THE PAYMENT THEREOF AND PROVIDING FOR THEIR ISSUANCE A. WHEREAS, the City Council of the City of Apple Va11ey, Minnesota (the "City") has heretofore determined and declared that it is necessary and expedient to issue $7,080,000 General Obligation Bonds, Series 2012A (the "Bonds" or individually a"Bond"), pursuant to Minnesota Statutes, Chapter 475 and: 1. Chapter 429, to finance the construction of various street improvement projects wit�in the City (the "Improvements"), in the amount of $ (the "Improvement Portion of the Bonds"). The Improvements and all their components have been ordered prior to the date hereof; and 2. Section 412.301 to finance the purchase of various items of capital equipment (the "Equipment"), in the amount of $ (the "Equipment Portion of the Bonds"). Each item of Equipment to be financed by the Equipment Portion of the Bonds has an expected useful life at least as long as the term of the Equipment Portion of the Bonds. The principal amount of the Equipment Portion of the Bonds does not exceed one-quarter of one percent (0.25%) of the market value of the taxable property in the City ($ times 0.25% is $ ); and 4891346v1 � 3. To provide moneys for a current refunding on December l, 2012 (the "Call Date") of the City's $11,010,000 original principal amount of General Obligation Refunding Bonds of 2004, dated February 1, 2004 (the "Prior Bonds"), which mature on and after December 1, 2013; and B. WHEREAS, $4,720,000 principal amount of the Prior Bonds which matures on and after December l, 2012 (the "Refunded Bonds"), is callable on the Call Date, at a price of par plus accrued interest, as provided in the Resolution of the City Council, adopted on January 28, 2004 (the "Prior Resolution"); and C. WHEREAS, the refunding of the Refunded Bonds on the Call Date is consistent with covenants made with the holders thereof, and is necessary and desirable for the reduction of debt service cost to the City; and D. WHEREAS, it is in the best interests of the City that the Bonds be issued in book- entry form as hereinafter provided; and E. WHEREAS, the City has retained Northland Securities, Inc., in Minneapolis, Minnesota ("Northland"), as its independent financial advisor for the sale of the Bonds and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9), and proposals to purchase the Bonds have been solicited by Northland; and F. WHEREAS, the proposals set forth on Exhibit A attached hereto were received by the Finance Director, or designee, at the offices of Northland at 11:00 A.M. this same day pursuant to the Notice of Sale established for the Bonds; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Apple Valley, Minnesota, as follows: 1. Acceptance of Offer. The offer of (the "Purchaser"), to purchase the Bonds, in accordance with the Notice of Sale, at the rates of interest hereinafter set forth, and to pay therefor the sum of $ , plus interest accrued to settlement, is hereby found, determined and declared to be the most favorable proposal received, is hereby accepted and the Bonds are hereby awarded to the Purchaser. The Finance Director is directed to retain the deposit of the Purchaser and to forthwith return to the unsuccessful bidders any good faith checks or drafts. 2. Bond Terms. (a) Original Issue Date; Denominations; Maturities; Term Bond Option. The Bonds shall be dated September 15, 2012, as the date of original issue and shall be issued forthwith on or after such date in fully registered form, 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 "Authorized Denominations") and shall mature on December 15 in the years and amounts as follows: 2 4891346v1 . Year Amount Year Amount 2013 2018 2014 2019 2015 2020 2016 2021 2017 2022 As may be requested by the Purchaser, one or more term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bond(s). (b) Allocation. The Improvement Portion of the Bonds, being the aggregate principal amount of $ , maturing in each of the years and amounts hereinafter set forth, is issued to finance the Improvements. The Equipment Portion of the Bonds, being the aggregate principal amount of $ , maturing in each of the years and amounts hereinafter set forth, is issued to finance the Equipment. The Refunding Portion of the Bonds, being the aggregate principal amount of $ , maturing in each of the years and amounts hereinafter set forth, is issued to finance the refunding of the Refunded Bonds (the "Refunding"). Improvement Equipment Refunding Year Portion (Amount� Portion (Amount) Portion Total Amount 2013 2014 2015 2016 2017 2018 - 2019 2020 2021 2022 (c) Book Entrv Only Svstem. The DepositoryTrust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or its successors to its functions hereunder (the "Depository") will act as securities depository for the Bonds, and to this end: (i) The Bonds shall be initially issued and, so long as they remain in book entry form only (the "Book Entry Only Period"), shall at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraphs 5 and 10 Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. 3 4891346v1 (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by the Bond Registrar (as hereinafter defined) in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the "Nominee"). (iii) With respect to the Bonds neither the City nor the Bond Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participant") or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the "Beneficial Owner"). Without limiting the immediately preceding sentence, neither the City, nor the Bond Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) the delivery to any Participant, any Owner or any other person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Registered Holder of any Bonds (the "Holder"). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certa.in Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Bond Registrar may treat as and deem the Depository to be the absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent ar other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Bond Registrar, as paying agent hereunder, shall pay all principal of and premium, if any, and interest on the Bonds only to the Holder or the Holders of the Bonds as shown on the bond register, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. (v) Upon delivery by the Depository to the Bond Registrar of written notice to the effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 10, references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the 4 4891346v1 Bond Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations to the Depository required by the Depository as a condition to its acting as book-entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book-entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations"). (vii) All transfers of beneficial ownership interests in each Bond issued in book-entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. (viii) In connection with any notice or other communication to be provided to the Holders pursuant to this Resolution by the City or Bond Registrar with respect to any consent or other action to be taken by Holders, the Depository shall consider the date of receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City ar the Bond Registrar may establish a special record date for such consent or other action. The City or the Bond Registrar shall, to the extent possible, give the Depository notice of such special record date not less than fifteen calendar days in advance of such special record date to the extent possible. (ix) Any successor Bond Registrax in its written acceptance of its duties under this Resolution and any paying agency/bond registrar agreement, shall agree to take any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 5, make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (d) Termination of Book-Entry Only S s�tem. Discontinuance of a particular Depository's services and termination of the book-entry only system may be efFected as follows: (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is no longer able to carry out its functions as securities depository or the continuation of the system of book-entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paxagraph, and if no substitute securities depository is willing to undertake the 5 4891346v1 functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 10. To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10, the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (d) shall limit or restrict the provisions of paragraph 10. (e) Letter of Representations. The provisions in the Letter of Representations are incorporated herein by reference and made a part of the resolution, and if and to the extent any such provisions are inconsistent with the other provisions of this resolution, the provisions in the Letter of Representations shall control. 3. Purpose. The Refunding Portion of the Bonds shall provide funds to finance the Refunding. The Improvement Portion of the Bonds shall provide funds to finance the Improvements. The Equipment Portion of the Bonds shall provide funds to finance acquisition of the Equipment. The Improvements and Equipment are herein referred to together as the Project. The total cost of the Project, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the Bonds. The City covenants that it shall do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. It is hereby found, determined and declared that the Refunding is pursuant to Minnesota Statutes, Section 475.67, and shall result in a reduction of debt service cost to the City. 4. Interest. The Bonds shall bear interest payable semiannually on June 15 and December 15 of each year (each, an "Interest Payment Date"), commencing June 15, 2013, 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 Yeax Interest Rate Maturit Year Interest Rate 2013 2018 2014 2019 2015 2020 2016 2021 2017 2022 5. No Optional Redemption. All Bonds of this issue are not subject to redemption and prepayment prior to their stated maturity dates. 6 4891346v1 6. Bond Re isg trar. Northland Trust Services, Inc., in Minneapolis, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar"), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12. 7. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: 7 4891346v1 UNITED STATES OF AMERICA STATE OF MINNESOTA DAKOTA COUNTY CITY OF APPLE VALLEY R- $ GENERAL OBLIGATION BOND, SERIES 2012A Interest Rate Maturi _ Date Date of Ori�inal Issue CUSIP December 15, September 15, 2012 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: The City of Apple Valley, Dakota County, Minnesota (the °Issuer"), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, without option of prior redemption, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, and to pay interest thereon semiannually on June 15 and December 15 of each year (each, an"Interest Payment Date"), commencing June 15, 2013, at the rate per annum specified above (calculated on the basis of a 360-day year of twelve 30-day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of Northland Trust Services, Inc., in Minneapolis, Minnesota (the "Bond Registrar"), acting as paying agent, or any successor paying agent duly appointed by the Issuer, acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the first day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date"). Any interest not so timely paid shall cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the United States of America. So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms are defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of 8 4891346v1 the book-entry only system pursuant to the Resolution, Bonds may only be registered in the name of the Depository or its Nominee. No Optional Redem tion. All Bonds of this issue (the "Bonds") are not subject to redemption and prepayment prior to their stated maturity dates. Issuance; Purpose; General Obli ation. This Bond is one of an issue in the total principal amount of $7,080,000, all of like date of original issue and tenor, except as to number, maturity, interest rate, denomination and redemption privilege, issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and pursuant to a resolution adopted by the City Council on August 28, 2012 (the "Resolution"), for the purpose of providing money to finance various projects within the jurisdiction of the Issuer and for a current refunding of the Issuer's General Obligation Refunding Bonds of 2004, dated February 1, 2004. This Bond is payable out of the General Obligation Bonds, Series 2012A Fund of the Issuer. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations; Exchange• Resolution. The Bonds are issuable solely in fully registered form in Authorized Denominations (as defined in the Resolution) and are exchangeable for fully registered Bonds of other Authorized Denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer. This Bond is transferable by the Holder in person or the Holder's attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or more new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees upon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmenta.l charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Registered Owners. The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided herein with respect to the Record Date) and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. 9 4891346v1 Authentication. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Qualified Tax-Exempt Obli ag tion. This Bond has been designated by the Issuer as a "qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time and manner as required by law; and that this Bond, together with all other debts of the Issuer outstanding on the date of original issue hereof and the date of its issuance and delivery to the original purchaser, does not exceed any constitutional or statutory limitation of indebtedness. IN WITNESS WHEREOF, the City of Apple Valley, Dakota County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its City Clerk, the corporate seal of the Issuer having been intentionally omitted as permitted by law. 10 4891346v1 Date of Registration: Registrable by: NORTHLAND TRUST SERVICES, INC. Payable at: NORTHLAND TRUST SERVICES, INC. BOND REGISTRAR'S CITY OF APPLE VALLEY, CERTIFICATE OF DAKOTA COUNTY, MINNESOTA AUTHENTICATION /s/ Facsimile This Bond is one of the Mayor Bonds described in the Resolution mentioned within. /s/ Facsimile City Clerk Northland Trust Services, Inc. Minneapolis, Minnesota, Bond Registrar By: Authorized Signature 11 4891346v1 ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad-15(a)(2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: (Include information for all joint owners if the Bond is held by joint account.) 12 4891346v1 8. Execution; Tem porar y Bonds. The Bonds shall be printed (or, at the request of the Purchaser, typewritten) and shall be executed on behalf of the City by the signatures of its Mayor and City Clerk and be sealed with the seal of the City; provided, however, that the seal of the City may be a printed (or, at the request of the Purchaser, photocopied) facsimile; and provided further that both of such signatures may be printed (or, at the request of the Purchaser, photocopied) facsimiles and the corporate seal may be omitted on the Bonds as permitted by law. In the event of disability or resignation or other absence of either officer, the Bonds may be signed by the manual or facsimile signature of that officer who may act on behalf of the absent or disabled officer. In case either officer whose signature or facsimile of whose signature sha11 appear on the Bonds shall cease to be such officer before the delivery of the Bonds, the signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. The City may elect to deliver, in lieu of printed definitive bonds, one or more typewritten temporary bonds in substantially the form set forth above, with such changes as may be necessary to reflect more than one maturity in a single temporary bond. Such temporary bonds may be executed with photocopied facsimile signatures of the Mayor and City Clerk. Such temporary bonds shall, upon the printing of the definitive bonds and the execution thereof, be exchanged therefor and canceled. 9. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on the Bond, substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue, which date is September 15, 2012. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Re�istration; Transfer; Exchange. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (as provided in paragraph 9) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may be registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be exchanged at the principal office of the Bond Registrar. Whenever 13 4891346v1 any Bonds are so surrendered for exchange, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration of, and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly canceled by the Bond Registrar and thereafter disposed of as directed by the City. All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or the Holder's attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the City contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The City Clerk is hereby authorized to negotiate and execute the terms of said agreement. 11. Ri ng ts Upon Transfer or Exchan�e. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry all the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 12. Interest Pavment; Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the first day of the calendar month 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 Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten days prior to the Special Record Date. 13. Treatment of Registered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 12) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 14 4891346v1 14. Deliver��plication of Proceeds. The Bonds when so prepared and executed shall be delivered by the Finance Director to the Purchaser upon receipt of the purchase price, and the Purchaser shall not be obliged to see to the proper application thereof. 15. Fund and Accounts. There is hereby established a special fund to be designated "General Obligation Bonds, Series 2012A Fund" (the "Fund") to be administered and maintained by the Finance Director as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. In such records there shall be established accounts or accounts shall continue to be maintained as the case may be, of the Fund for the purposes and in the amounts as follows: (a) Payment Account. To the Payment Account there shall be credited the proceeds of the sale of the Refunding Portion of the Bonds. From the Payment Account, on or prior to the Call Date, the Finance Director shall transfer, from the Refunding Portion of the Bonds to the paying agent for the Prior Bonds, the amount of $ . The proceeds are sufficient, together with other funds on deposit in the debt service fund for the Refunded Bonds, to pay the principal and interest due on the Refunded Bonds due after the Call Date, including the principal of the Refunded Bonds called for redemption on the Call Date. The remainder of the monies in the Payment Account shall be used to pay a pro rata share of the costs of issuance of the Bonds. Any monies remaining in the Payment Account after payment of all costs of issuance and payment of the Refunded Bonds shall be transferred to the Refunding Debt Service Subaccount �• (b) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Improvement Portion and Equipment Portion of the Bonds, less any accrued interest and less capitalized interest. From the Construction Account there shall be paid all costs and expenses of the Project, including the cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65. Moneys in the Construction Account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Improvement Portion and Equipment Portion of the Bonds may also be used to the extent necessary to pay interest on the Improvement Portion and Equipment Portion of the Bonds due prior to the anticipated date of commencement of the collection of taxes or special assessments herein levied or covenanted to be levied; and provided further that if upon completion of the Project there shall remain any unexpended balance (other than any special assessments) in the Construction Account, the balance shall be transferred to the Debt Service Account or the fund of any other improvement instituted pursuant to Minnesota Statutes Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied toward payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the City to no longer be in compliance with Minnesota Statutes, Section 475.1, Subdivision 1. (c) Debt Service Account. There shall be maintained three separate subaccounts in the Debt Service Account to be designated the "Improvements Debt Service Subaccount", the "Equipment Debt Service Subaccount", and the "Refunding Debt Service Subaccount". There 15 4891346v1 are hereby irrevocably appropriated and pledged to, and there shall be credited to the separate subaccounts of the Debt Service Account: (i) Improvements Debt Service Subaccount. To the Improvements Debt Service Subaccount there shall be credited: (A) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof; (B) a pro rata share of all accrued interest received upon delivery of the Bonds; (C) capitalized interest in the amount of $ ;(D) any collections of all taxes herein or hereafter be levied for the payment of the Improvements Portion of the Bonds and interest thereon; (E) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof; (F) all investment earnings on funds held in the Improvements Debt Service Subaccount; and (G) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Improvements Debt Service Subaccount. The Improvements Debt Service Subaccount shall be used solely to pay the principal and interest and any premium for redemption of the Improvement Portion of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said subaccount as provided by law. (ii) Equipment Debt Service Subaccount. To the Equipment Debt Service Subaccount there shall be credited: (A) all taxes herein and hereafter levied for the payment of the Equipment Portion of the Bonds; (B) a pro rata share of all accrued interest received upon delivery of the Bonds; (C) capitalized interest in the amount of $ ;(D) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof; (E) all investment earnings on funds held in the Equipment Debt Service Subaccount; and (F) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Equipment Debt Service Subaccount. The Equipment Debt Service Subaccount shall be used solely to pay the principal and interest and any premiums for redemption of the Equipment Portion of the Bonds. (iii) Refunding Debt Service Subaccount. To the Refunding Debt Service Account there is hereby pledged and irrevocable appropriated and there shall be credited: (A) a pro rata share of all accrued interest received upon delivery of the Bonds; (B) any balance remaining after the Call Date in the Prior Bonds Debt Service Account created by the Prior Resolution; (C) all investment earnings on funds in the Refunding Debt Service Subaccount; (D) any taxes herein or hereafter levied for the payment of the Refunding Portion of the Bonds; and (E) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Refunding Debt Service Subaccount. The amount of any surplus remaining in the Refunding Debt Service Subaccount when the Refunding 16 4891346v1 Portion of the Bonds and interest thereon are paid shall be used consistent with Minnesota Statutes, Section 475.61, Subdivision 4. No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Bonds were issued and (2) in addition to the above in an amount not greater than the lesser of five percent of the proceeds of the Bonds or $100,000. To this effect, any proceeds of the Bonds and any sums from time to time held in the Construction Account or Debt Service Account (or any other City account which will be used to pay principal or interest to become due on the bonds payable therefrom) in excess of amounts which under then applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund shall not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code"). 16. Covenants Relatin� to the Improvement Portion of the Bonds. (a) Special Assessments; Coverage Test. It is hereby determined that no less than one hundred percent of the cost to the City of each Improvement financed by the Improvement Portion of the Bonds within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be levied against every assessable lot, piece and parcel of land benefited by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one year after ordering each Improvement unless the resolution ordering the Improvement specifies a different time limit for the letting of construction contracts. The City hereby further covenants and agrees that it will do and perform as soon as they may be done all acts and things necessary for the final and valid levy of the special assessments, and in the event that any special assessment be at any time held invalid with respect to any lot, piece or parcel of land due to any error, defect, or irregularity in any action or proceedings taken or to be taken by the City, either in the making of the special assessments or in the performance of any condition precedent thereto, the City will forthwith do all further acts and take all further proceedings as may be required by law to make the special assessments valid and binding liens upon the properties. The special assessments have heretofore been authorized. Subject to such adjustments as are required by the conditions in existence at the time the special assessments are levied, it is hereby determined that the special assessments shall be payable in equal, consecutive, annual installments, with general taxes for the years shown below and with interest on the declining balance of all special assessments at a rate of % per annum, as set forth opposite the years specified below: Improvement Designation Leyy Years Collection Years Amount $ 17 4891346v1 The special assessments are such that if collected in full they, together with collections of other revenues herein pledged for the payment of the Improvement Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Bonds. (b) Covenants Relatin� to the Equipment Portion of the Bonds. To provide moneys for payment of the principal and interest on the Equipment Portion of the Bonds 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: Years of T� Levv Years of Tax Collection Amount See attached levy schedule (Equipment Portion) The tax levies are such that if collected in full they, together with other revenues herein pledged for the payment of the Equipment Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Equipment Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Equipment Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. 17. Covenants Relatin� to the Refunding Portion of the Bonds. To provide moneys for payment of the principal and interest on the Refunding Portion of the Bonds 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 t�es in the City for the years and in the amounts as follows: Years of Tax Levv Years of Tax Collection Amount See attached levy schedule The tax levies are such that if collected in full they, together with other revenues herein pledged for the payment of the Refunding Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Refunding Portion of the Bonds. The taY levies shall be irrepealable so long as any of the Refunding Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. Upon payment of the Prior Bonds, the uncollected taxes levied by the Prior Resolution which are not needed to pay the Prior Bonds as a result of the Refunding shall be canceled. 18. General Obli�ation Pled�e. For the prompt and full payment of the principal and interest on the Bonds, as the same respectively become due, the full faith, credit and taxing 18 4891346v1 powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 19. Prior Bonds; Securitv and Pre�ayment. Until retirement of the Prior Bonds, all provisions for the security thereof shall be observed by the City and all of its officers and agents. The Refunded Bonds shall be redeemed and prepaid on the Call Date in accordance with the terms and conditions set forth in the Notice of Call for Redemption attached hereto as Exhibit B, which terms and conditions are hereby approved and incorporated herein by reference. 20. Su�plemental Resolution. The Prior Resolution authorizing the issuance of the Prior Bonds is hereby supplemented to the extent necessary to give effect to the provisions hereof. 21. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent permitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Bond Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full, provided that notice of redemption thereof has been duly given. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota Statutes, Section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, without regard to sale and/or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 22. Compliance With Reimbursement Bond Re�ulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150-2 (the "Reimbursement Regulations") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure"). The City hereby certifies and/or covenants as follows: (a) Not later than 60 days after the date of payment of a Reimbursement Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a 19 4891346v1 written declaration of the City's official intent (a "Declaration") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expenditure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project"); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed 20% of the "issue price" of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or 5% of the proceeds of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150-2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph upon receipt of an opinion of its Bond Counsel for the Bonds stating in effect that such action will not impair the tax-exempt status of the Bonds. 23. Continuing Disclosure. The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2-12 (the "Rule"), promulgated by the Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking") hereinafter described to: (a) Provide or cause to be provided to the Municipal Securities Rulemaking Board (the "MSRB") by filing at www.emma.msrb.org in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. The City reserves the right to modify from time to time the terms of the Undertaking as provided therein. (b) Provide or cause to be provided to the MSRB notice of the occurrence of certain events with respect to the Bonds in not more than ten (10) business days after the occurrence of the event, in accordance with the Undertaking. 20 4891346v1 (c) Provide or cause to be provided to the MSRB notice of a failure by the City to provide the annual financial information with respect to the City described in the Undertaking, in not more than ten (10) business days following such amendment. (d) The City agrees that its covenants pursuant to the Rule set forth in this paragraph and in the Undertaking is intended to be for the benefit of the Holders of the Bonds and shall be enforceable on behalf of such Holders; provided that the right to enforce the provisions of these covenants shall be limited to a right to obtain specific enforcement of the City's obligations under the covenants. The Mayor and Clerk of the City, or any other officer of the City authorized to act in their place (the "Officers") are hereby authorized and directed to execute on behalf of the City the Undertaking in substantially the form presented to the City Council subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the Purchaser of the Bonds, and (iii) acceptable to the Officers. 24. Certificate of Registration. A certified copy of this resolution is hereby directed to be filed in the office of the County Auditor of Dakota County, together with such other information as the County Auditor shall require, and to obtain the County Auditor's Certificate that the Bonds have been entered in the Bond Register and the tax levies required by law have been made. 25. 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 Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates � and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appear from the books and records under their custody and control or as otherwise known to them, and all such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the City as to the facts recited therein. 26. Ne�ative Covenant as to Use of Bond Proceeds and Project. The City hereby covenants not to use the proceeds of the Bonds or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Project, in such a manner as to cause the Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 27. Tax-Exempt Status of the Bonds• Rebate• Elections. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (i) requirements relating to temporary periods for investments, (ii) limitations on amounts invested at a yield greater than the yield on the Bonds, and (iii) the rebate of excess investment earnings to the United States. The City expects to satisfy the 18-month expenditure exemption for gross proceeds of the Improvement Portion of the Bonds and Equipment Portion of the Bonds as provided in Section L 148-7(d)(1) of the Regulations. The Mayor, the Clerk or either one of them, are hereby authorized and directed to make such elections as to arbitrage and rebate matters relating to the Bonds as they deem necessary, appropriate or desirable in connection with 21 4891346v1 W :. . the Bonds, and all such elections shall be, and shall be deemed and treated as, elections of the City. 28. Designation of Qualified Tax-Exempt Obli atg ions• In order to qualify the Bonds as "qualified tax-exempt obligations" within the meaning of Section 265(b)(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax exempt obligations" for purposes of Section 265(b)(3) of the Code; (d) the reasonably anticipated amount of t� exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 2012 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendar year 2012 have been designated for purposes of Section 265(b)(3) of the Code; and (� the aggregate face amount of the Bonds does not exceed $10,000,000. Furthermore: (g) there shall not be taken into account for purposes of said $5,000,000 limit any bond issued to refund (other than to advance refund) any bond to the extent the amount of the refunding bond does not exceed the outstanding amount of the refunded bond; (h) the aggregate face amount of the Bonds does not exceed $5,000,000; (i) each of the Refunded Bonds was issued as part of an issue which was treated as meeting the rebate requirements by reason of the exception for governmental units issuing $5,000,000 or less of bonds; (j) the average maturity of the Bonds does not exceed the average maturity of the Refunded Bonds; and (k) no part of the Bonds has a maturity date which is later than the date which is thirty years after the date the Refunded Bonds were issued. 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. 22 4891346v1 29. Governmental Bonds Post-Issuance Compliance Policies and Procedures. The City hereby approves the Governmental Bonds Post-Issuance Compliance Policies and Procedures in substantially the form presented to the City Council. 30. Pavment of Issuance Expenses. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to the Bond Registrar on the closing date for further distribution as directed by Northland. 31. Severabilitv. 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. 32. Headin�s. Headings in this resolution axe 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 this 23rd day of August, 2012. Mary Hamann-Roland, Mayor ATTEST: Stephanie Marschall, Deputy City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member Beaton and, after a full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: ; and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. 23 4891346v1 STATE OF MINNESOTA COUNTY OF DAKOTA CITY OF APPLE VALLEY I, the undersigned, being the duly qualified and acting Clerk of the City of Apple Valley, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the issuance and awarding the sale of $7,080,000 General Obligation Bonds, Series 2012A. WITNESS my hand on August 28, 2012. Clerk 24 4891346v1 EXHIBIT A PROPOSALS A-1 4891346v1 EXHIBIT B NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION REFUNDING BONDS OF 2004 CITY OF APPLE VALLEY, DAKOTA COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Apple Valley, Dakota County, Minnesota, there have been called for redemption and prepayment on December 1, 2012 those outstanding bonds of the City designated as General Obligation Refunding Bonds of 2004, dated as of February 1, 2004, having stated maturity dates in the years 2013 through 2017, inclusive, and totaling $4,720,000 in principal amount and having CUSIP numbers listed below: Year CUSIP 2013 03788PJC1 2014 03788P JD9 2015 03788P JE7 2016 03788P JF4 2017 03788P JG2 The bonds are being called at a price of par plus accrued interest to December 1, 2012, on which date all interest on the bonds will cease to accrue. Holders of the bonds herby called for redemption are requested to present their bonds for payment, at the office of the City Finance Director, City of Apple Valley, Minnesota. Dated: August 28, 2012 BY ORDER OF THE CITY COLTNCIL /s/ Pamela J. Gackstetter, Clerk *The City sha11 not be responsible for the selection of or use of the CUSIP numbers, nor is any representation made as to their correctness indicated in the notice. They are included solely for the convenience of the holders. 4891346v1 CITY OF APPLE VALLEY, NIINNESOTA GOVERNMENTAL SONDS POST-ISSUANCE COMPLIANCE POLICIES AND PROCEDURES The following policies and procedures were adopted by the City Council of the City of Apple Va11ey, Minnesota (the "City") as of the date indicated below with respect to the governmental bonds of the City, to require, and further ensure, the ongoing compliance of governmental bonds issued by the City with the Internal Revenue Code of 1986, as amended (the "Code"), and the Treasury Regulations promulgated thereunder (the "Regulations"), ineluding the record retention requirements of Code Section 6001 and Section 1.6001(a) of the Treasury Regulations. Such policy and procedures were adopted after consultation with Briggs and Morgan, P.A., the bond counsel ("Bond Counsel"), and Northland Securities, Inc., the financial advisors, to the City and are internal operating procedures to be used by the City's management in connection with the issuance and sale of all issues of governmental bonds. The City Council of the City has the overall, final responsibility for monitoring whether the City is in compliance with post-issuance federal t� requirements for the City's governmental bonds. However, the City Council assigns to the Finance Director of the City the primary operating responsibility to monitor the City's compliance with post-issuance federal tax requirements for the City's governmental bonds. The Finance Director may further assign post- issuance compliance responsibilities to other staff of the City, Bond Counsel, the paying agent for the bonds, and a rebate analyst. The Finance Director shall provide training and educational resources to City staff who are responsible for ensuring compliance with any portion of these policies and procedures. 4911622v1 1. Appropriate Application of Proceeds. (a) The Finance Director sha11 ensure the timely expenditure of the proceeds of governmental bonds by monitoring the application of all bond proceeds in accordance with the source of funds used and in accordance with the documents related to the issuance of the governmental bonds, including the reimbursement of pre-issuance expenses. (b) The Finance Director sha11 ensure the correct calculation and application of bond proceeds pursuant to the Code by: (i) confirming that any closing and/or allocation memorandum for the issuance of the bonds is accurate in the deposits directed thereunder, including ensuring that bond proceeds are used only for public purposes; and (ii) through the draw request process, identifying requested expenditures that are not eligible expenditures. (c) The Finance Director shall monitor the use of all bond-financed facilities in order ta : (i) determine whether private business uses of bond-financed facilities have exceeded de minimus limits set forth in Section 141(b) of the Code, and � 4911622v1 (ii) determine whether private security or payments have exceeded the de minimus limits set forth in Section 141(b) of the Code. 2. Arbitrage Yield Restriction and Rebate RecLuirements. The Finance Director shall monitor and calculate arbitrage, and sha11 coordinate and maintain, ar cause to be maintained, records of: (a) Computations of the yield on the bonds by the City's financial advisor, and purchases and sales of investments made with bond proceeds (including amounts treated as"gross proceeds" of bonds under section 148 of the Cade) and receipts of earnings in those investments; (b) Expenditures made with bond proceeds (including investment earnings on bond proceeds) for the governmental purposes of the bonds; (c) Calculations that will be sufficient to demonstrate to the Internal Revenue Service ("IRS") upon an audit of a bond issue that, where applicable, the City has complied with any available exception to the arbitrage rebate requirement in respect of that bond issue; (d) Calculations that will be sufficient to demonstrate to the IRS upon an audit of a bond issue far which no exception to the arbitrage rebate requirement was applicable, that the rebate amount, if any, was payable to the United States of America in respect of investments made with gross proceeds of that bond issue, was calculated and timely paid with Form 8038-T timely filed with the IRS; and 3 49i 162a�i (e) Information and records showing that investments held in yield-restricted advance refunding or defeasance escrows for bonds, and investments made with unspent bond proceeds after the expiration of the applicable texnporary period, were not invested in higher yielding investments. The Finance Director shall also: (a) Ensure that any third-party entity tasked with investment responsibility for governmental bonds is provided with a copy of the tax compliance or arbitrage certificate for each bond issue and is advised as to all investment restrictions with respect to the proceeds of and funds related to any governmental bonds issued by the City; (b) Cause any funds subject to yield restriction to be segregated; (c) If necessary, hire an independent contractor annually or every five years, as the case may be and as required by any arbitrage certificate, to perform all arbitrage and rebate calculations and to review the City's investment process to ensure that it is in compliance; and (d) If necessary, consult with Bond Counsel prior to engaging in post-issuance credit enhancement transactions. 3. Record Retention Requirements. It is the policy of the City that, unless otherwise permitted by future IRS regulations or other guidance, written records (which may be in electronic form) will be maintained with respect to each bond issue for as long as those bonds remain outstanding, plus three years. For 4 49ll 622v 1 this purpose, the bonds include refunding bonds that refund the original bonds and thereby refinance the property that was financed by the original bonds. In maintaining electronic storage, the Finance Director will comply with applicable IRS requirements, such as those contained in Revenue Procedure 97-22. The records to be obtained and maintained are to include: (a) The official transcript of proceedings for the original issuance of the bonds (including ensuring that all applicable documents are included in such transcript); (b) Records showing how the bond proceeds were invested, as described in 2 above; (c) Records showing how the bond proceeds were spent, as described in 1 above, including, but not limited to, loan documents, construction contracts, draw requests, invoices, payment of bond issuance costs, and records of "allocations" of bond proceeds to make reimbursement for project expenditures made before the bonds were actually issued; (d) Information, records, and calculations showing that, with respect to each bond issue, the City was eligible for an exception to the arbitrage rebate requirement or, if not, that the rebate amount, if any, that was payable to the United States of America in respect of investments made with gross proceeds of that bond issue, was calculated and timely paid with Form 8038-T timely filed with the IRS, as described in 2 above; 5 4911622v1 (e) Schedules of all bond-financed facilities, including whether such facilities are land, buildings, or equipment, economic Iife calculations, and information regarding depreciation; ( fl Records and agreements related to any trade or business activities by or with non-governmental entities or persons with respect to any facilities financed with the proceeds of governmental bonds, including, but not limited to, management agreements and leases; and � (g) Documentations of all sources of payment or security for the issue. The basic purpose of the foregoing record retention procedure for the City's governmental bonds is to enable the City to readily demonstrate to the IRS upon a questionnaire or an audit of any bond issue that the City has fully complied with all federal tax requirements that must be satisfied after the issue date of the bonds. 4. Reissuance. The following policies relate to compliance with rules and regulations regarding the reissuance of bonds for federal law purposes. , The Finance Director will: (a) Identify and consult with Bond Counsel regarding any post-issuance change to any terms of an issue of bonds which could potentially be treated as a reissuance for federal tax purposes; and (b) Confirm with Bond Counsel whether any "remedial action" in connection with a"change in use" (as such terms are defined in the Code and 6 49ll 622v 1 Treasury Regulations) would be treated as a reissuance for tax purposes and, if so, confirm the filing of any new Form 8038-G. 5. Direct Pay Bonds. (a) In addition to the other requirements herein, should the City issue direct pay bonds pursuant to Sections 54A through 54F of the Code, the Finance Director shall also be responsible for: (i) determining the amount of interest payable on each interest payment date and the proper amount of refundable credit reported on Form 8038-CP; (A) as appropriate, the Finance Director shall compare the interest payrnent calculations to any independently-verified report prepared at closing for the bond issue; and (B) the Finance Director shall approve all disbursements. (ii) preparing and timely filing all Forms 8038-CP; (A) timely filing of Form 8038-CP shall be made to insure that payments are timely made on the interest payment date and such timely filing is ensured by the use of a third-party filing agent; and (B) in the case of bond issues with multiple maturities, a separate Form 8038-CP shall be filed for each maturity; 7 4911622v1 (iii) ensuring all credit payments shall be requested to be made by wire. The Fina.nce Director is familiar with the wire payment procedures for the City and will ensure that the Form 8038-CP includes the proper information for payment of the credit to the proper person; and (iv) alternatively, hiring a third party (the "Filing Agent") who shall be responsible for the matters in this Section 5 and any other responsibilities set forth in a filing agent agreement between the City and the Filing Agent. (b) In addition to the records retained pursuant to Section 3, the records to be obtained and maintained with respect to direct pay bonds are to include: (i) information, records, and calculations showing that Forms 8038- CP were properly prepared and timely filed, as described in (a) above; (ii) all contracts that are subject to the federal Davis-Bacon prevailing wage rules; and (iii) with respect to Qualified Energy Conservation Bonds, such do.cuments, test results, audits, and reports obtained by the City that demonstrate that the final project has achieved a reduction in energy consuxnption in publicly-owned buildings by at least 20%. 8 4911622v1 (c) The Finance Director shall ensure that all contracts let for projects financed with direct pay bonds shall comply with the federal Davis-Bacon prevailing wage rules. 6. Ta�cable Governmental Bonds. Most of the provisions of these policies and procedures are not applicable to governmental bonds the interest on which is includable in gross income for federal income tax purposes. However, if an issue of taxable governmental bonds is later refunded with the proceeds of an issue of taa�-exempt governmental refunding bonds, then the uses of the proceeds of the taxable governmental bonds and the uses of the facilities financed with the proceeds of the taxable governmental bonds will be relevant to the tax-exempt status of the governmental refunding bonds. Therefore, if there is any reasonable possibility that an issue of taxable governmental bonds may be refunded, in whole or in part, with the proceeds of an issue of t�- exempt governmenta.l bonds then, for purposes of these policies and procedures, the Finance Director shall treat the issue of taxable governmental bonds as if such issue were an issue of tax- exempt governmental bonds and shall carry out and comply with the requirements of these policies and procedures with respect to such taxable governmental bonds. The Finance Director shall seek the advice of Bond Counsel as to whether there is any reasonable possibility of issuing tax-exempt governmental bonds to refund an issue of taxable governmental bonds. 7. Qualified 501(c�3 Bonds. If the City issues bonds to finance a facility to be owned by the City but which may be used, in whole or in substantial part, by a nongovernmental organization that is exempt from federal income taxation under Section 501(a) of the Code as a result of the application of Section 501(c)(3) of the Code (a "501(c)(3) Organization"), the City may elect to issue the bonds as 9 4911622v1 � � "qualified 501(c)(3) bonds" the interest on which is exempt from federal income taxation under Sections 103 and 145 of the Code and applicable Treasury Regulations. Although such qualified 501(c)(3) bonds are not governmental bonds, at the election of the Finance Director, for purposes of these policies and procedures, the Finance Director may treat such issue of qualified 501(c)(3) bonds as if such issue were an issue of tax-exempt governmental bonds and shall carry out and comply with the requirements of these policies and procedures with respect to such qualified 501(c)(3) bonds. Alternatively, in cases where compliance activities are reasonably within the control of the relevant 501(c)(3) Organization, the Finance Director may determine that all or some portion of the compliance responsibilities described herein sha11 be assigned to organization. 8. Conduit Bonds. The provisions of these policies and procedures are primarily intended to be applicable to governmental bonds. However, the City may from time to time issue qualified 501(c)(3} bonds or other qualified private activity bonds that are not governmental bonds and loan the proceeds thereof to a nongovernmental organization that is the obligor on such conduit bonds. Although such conduit bonds are not governmental bonds, at the election of the Finance Director, for purposes of these policies and procedures, the Finance Director may treat such issue of conduit bonds as if such issue were an issue of tax-exempt governmental bonds and sha11 carry out and comply with the requirements of these policies and procedures with respect to such conduit bonds. Alternatively, in cases where compliance activities are reasonably within the control of the relevant obligor, the Finance Director may determine that all or some portion of the compliance responsibilities described herein shall be assigned to or required of such obligor. 10 4911622v1 9. General Requirements. (a) Periodically, the Finance Director shall consult with Bond Counsel, general counsel, and financial advisors to the City to determine if any changes to these procedures are advisable and shall amend these procedures accordingly. (b) These procedures may be amended or withdrawn from time to time and constitute internal management procedures for compliance with certain provisions of the Code and do not constitute and are not intended to be, rules of the City. Adopted this day of , 2012 on behalf of the City. CITY OF APPLE VALLEY, MINNESOTA By Its Finance Director 11 a9i ib�z�i � i : � (6f g � � EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF APPLE VALLEY, MINNESOTA HELD: August 28, 2012 Pursuant to due call and notice thereof, a regular or special meeting of the City Council of the City of Apple Valley, Dakota County, Minnesota, was duly called and held at the City Hall on August 28, 2012, at 3:00 P.M., for the purpose, in part, of authorizing the issuance and awarding the sale of $6,775,000 General Obligation Bonds, Series 2012A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF $6,775,000 GENERAL OBLIGATION BONDS, SERIES 2012A, PLEDGING FOR THE SECURITY THEREOF SPECIAL ASSESSMENTS AND LEVYING A TAX FOR THE PAYMENT THEREOF AND PROVIDING FOR THEIR ISSUANCE A. WHEREAS, the City Council of the City of Apple Valley, Minnesota (the "City") has heretofore determined and declared that it is necessary and expedient to issue $6,775,000 General Obligation Bonds, Series 2012A (the "Bonds" or individually a"Bond"), pursuant to Minnesota Statutes, Chapter 475 and: 1. Chapter 429, to finance the construction of various street improvement projects within the City (the "Improvements"), in the amount of $920,000 (the "Improvement Portion of the Bonds"). The Improvements and all their components have been ordered prior to the date hereof; and 2. Section 412.301 to finance the purchase of various items of capital equipment (the "Equipment"), in the amount of $1,305,000 (the "Equipment Portion of the Bonds"). Each item of Equipment to be financed by the Equipment Portion of the Bonds has an expected useful life at least as long as the term of the Equipment Portion of the Bonds. The principal amount of the Equipment Portion of the Bonds does not exceed one-quarter of one percent (0.25%) of the market value of the taxable property in the City ($4,061,762,557 times 0.25% is $10,154,40.39); and 3. To provide moneys for a current refunding on December 1, 2012 (the "Call Date") of the City's $11,010,000 original principal amount of General Obligation Refunding Bonds of 2004, dated February 1, 2004 (the "Prior Bonds"), which mature on and after December 1, 2013; and B. WHEREAS, $4,720,000 principal amount of the Prior Bonds which matures on and after December l, 2012 (the "Refunded Bonds"), is callable on the Call Date, at a price of 4891346v1 r ` � r par plus accrued interest, as provided in the Resolution of the City Council, adopted on January 28, 2004 (the "Prior Resolution"); and C. WHEREAS, the refunding of the Refunded Bonds on the Call Date is consistent with covenants made with the holders thereof, and is necessary and desirable for the reduction of debt service cost to the City; and D. WHEREAS, it is in the best interests of the City that the Bonds be issued in book- entry form as hereinafter provided; and E. WHEREAS, the City has retained Northland Securities, Inc., in Minneapolis, Minnesota ("Northland"), as its independent financial advisor for the sale of the Bonds and was therefore authorized to sell the Bonds by private negotiation in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9), and proposals to purchase the Bonds have been solicited by Northland; and F. WHEREAS, the proposals set forth on Exhibit A attached hereto were received by the Finance Director, or designee, at the offices of Northland at 11:00 A.M. this same day pursuant to the Notice of Sale established for the Bonds; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Apple Va11ey, Minnesota, as follows: 1. Acceptance of Offer. The offer of PNC Capital Markets, Philadelphia, Pennsylvania (the "Purchaser"), to purchase the Bonds, in accordance with the Notice of Sale, at the rates of interest hereinafter set forth, and to pay therefor the sum of $7,074,817.00, plus interest accrued to settlement, is hereby found, determined and declared to be the most favorable proposal received, is hereby accepted and the Bonds are hereby awarded to the Purchaser. The Finance Director is directed to retain the deposit of the Purchaser and to forthwith return to the unsuccessful bidders any good faith checks or drafts. 2. Bond Terms. (a) Original Issue Date; Denominations; Maturities; Term Bond Option. The Bonds shall be dated September 15, 2012, as the date of original issue and shall be issued forthwith on or after such date in fully registered form, 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 "Authorized Denominations") and shall mature on December 15 in the years and amounts as follows: 2 4891346v1 f A Year Amount Year Amount 2013 $ 985,000 2018 $220,000 2014 1,040,000 2019 230,000 2015 1,230,000 2020 240,000 2016 1,245,000 2021 245,000 2017 1,220,000 2022 120,000 As may be requested by the Purchaser, one or more term Bonds may be issued having mandatory sinking fund redemption and final maturity amounts conforming to the foregoing principal repayment schedule, and corresponding additions may be made to the provisions of the applicable Bond(s). (b) Allocation. The Improvement Portion of the Bonds, being the aggregate principal amount of $920,000, maturing in each of the years and amounts hereinafter set forth, is issued to finance the Improvements. The Equipment Portion of the Bonds, being the aggregate principal amount of $1,305,000, maturing in each of the years and amounts hereinafter set forth, is issued to finance the Equipment. The Refunding Portion of the Bonds, being the aggregate principal amount of $4,550,000, maturing in each of the years and amounts hereinafter set forth, is issued to finance the refunding of the Refunded Bonds (the "Refunding"). Equipment Improvement Refunding Year Portion (Amount� Portion (Amount) Portion Total Amount 2013 $170,000 $ 0 $815,000 $ 985,000 2014 160,000 25,000 855,000 1,040,000 2015 165,000 90,000 975,000 1,230,000 2016 165,000 110,000 970,000 1,245,000 2017 175,000 110,000 935,000 1,220,000 2018 110,000 110,000 0 220,000 2019 115,000 115,000 0 230,000 2020 120,000 120,000 0 240,000 2021 125,000 120,000 0 245,000 2022 0 120,000 0 120,000 (c) Book Entr�nlv S stem. The Depository Trust Company, a limited purpose trust company organized under the laws of the State of New York or any of its successors or its successors to its functions hereunder (the "Depository") will act as securities depository for the Bonds, and to this end: (i) The Bonds shall be initially issued and, so long as they remain in book entry form only (the "Book Entry Only Period"), sha11 at all times be in the form of a separate single fully registered Bond for each maturity of the Bonds; and for purposes of complying with this requirement under paragraphs 5 and 10 Authorized Denominations for any Bond shall be deemed to be limited during the Book Entry Only Period to the outstanding principal amount of that Bond. 3 4891346v1 T ` � V (ii) Upon initial issuance, ownership of the Bonds shall be registered in a bond register maintained by the Bond Registrar (as hereinafter defined) in the name of CEDE & CO., as the nominee (it or any nominee of the existing or a successor Depository, the "Nominee"). (iii) With respect to the Bonds neither the City nor the Bond Registrar shall have any responsibility or obligation to any broker, dealer, bank, or any other financial institution for which the Depository holds Bonds as securities depository (the "Participant") or the person for which a Participant holds an interest in the Bonds shown on the books and records of the Participant (the "Beneficial Owner"). Without limiting the immediately preceding sentence, neither the City, nor the Bond Registrar, shall have any such responsibility or obligation with respect to (A) the accuracy of the records of the Depository, the Nominee or any Participant with respect to any ownership interest in the Bonds, or (B) the delivery to any Participant, any Owner or any other person, other than the Depository, of any notice with respect to the Bonds, including any notice of redemption, or (C) the payment to any Participant, any Beneficial Owner or any other person, other than the Depository, of any amount with respect to the principal of or premium, if any, or interest on the Bonds, or (D) the consent given or other action taken by the Depository as the Registered Holder of any Bonds (the "Holder"). For purposes of securing the vote or consent of any Holder under this Resolution, the City may, however, rely upon an omnibus proxy under which the Depository assigns its consenting or voting rights to certain Participants to whose accounts the Bonds are credited on the record date identified in a listing attached to the omnibus proxy. (iv) The City and the Bond Registrar may treat as and deem the Depository to be the absolute owner of the Bonds for the purpose of payment of the principal of and premium, if any, and interest on the Bonds, for the purpose of giving notices of redemption and other matters with respect to the Bonds, for the purpose of obtaining any consent or other action to be taken by Holders for the purpose of registering transfers with respect to such Bonds, and for all purpose whatsoever. The Bond Registrar, as paying agent hereunder, shall pay all principal of and premium, if any, and interest on the Bonds only to the Holder or the Holders of the Bonds as shown on the bond register, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to the principal of and premium, if any, and interest on the Bonds to the extent of the sum or sums so paid. (v) Upon delivery by the Depository to the Bond Registrar of written notice to the effect that the Depository has determined to substitute a new Nominee in place of the existing Nominee, and subject to the transfer provisions in paragraph 10, references to the Nominee hereunder shall refer to such new Nominee. (vi) So long as any Bond is registered in the name of a Nominee, all payments with respect to the principal of and premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, by the 4 4891346v1 ,. Bond Registrar or City, as the case may be, to the Depository as provided in the Letter of Representations to the Depository required by the Depository as a condition to its acting as book-entry Depository for the Bonds (said Letter of Representations, together with any replacement thereof or amendment or substitute thereto, including any standard procedures or policies referenced therein or applicable thereto respecting the procedures and other matters relating to the Depository's role as book-entry Depository for the Bonds, collectively hereinafter referred to as the "Letter of Representations"). (vii) All transfers of beneficial ownership interests in each Bond issued in book-entry form shall be limited in principal amount to Authorized Denominations and shall be effected by procedures by the Depository with the Participants for recording and transferring the ownership of beneficial interests in such Bonds. (viii) In connection with any notice or other communication to be provided to the Holders pursuant to this Resolution by the City or Bond Registrar with respect to any consent or other action to be taken by Holders, the Depository sha11 consider the date of receipt of notice requesting such consent or other action as the record date for such consent or other action; provided, that the City or the Bond Registrar may establish a special record date for such consent or other action. The City or the Bond Registrar shall, to the extent possible, give the Depository notice of such special record date not less than fifteen calendar days in advance of such special record date to the extent possible. (ix) Any successor Bond Registrar in its written acceptance of its duties under this Resolution and any paying agency/bond registrar agreement, shall agree to take any actions necessary from time to time to comply with the requirements of the Letter of Representations. (x) In the case of a partial prepayment of a Bond, the Holder may, in lieu of surrendering the Bonds for a Bond of a lesser denomination as provided in paragraph 5, make a notation of the reduction in principal amount on the panel provided on the Bond stating the amount so redeemed. (d) Termination of Book-Entr ��y Svstem. Discontinuance of a particular Depository's services and termination of the book-entry only system may be effected as follows: (i) The Depository may determine to discontinue providing its services with respect to the Bonds at any time by giving written notice to the City and discharging its responsibilities with respect thereto under applicable law. The City may terminate the services of the Depository with respect to the Bond if it determines that the Depository is no longer able to carry out its functions as securities depository or the continuation of the system of book-entry transfers through the Depository is not in the best interests of the City or the Beneficial Owners. (ii) Upon termination of the services of the Depository as provided in the preceding paragraph, and if no substitute securities depository is willing to undertake the 5 4891346v1 `, functions of the Depository hereunder can be found which, in the opinion of the City, is willing and able to assume such functions upon reasonable or customary terms, or if the City determines that it is in the best interests of the City or the Beneficial Owners of the Bond that the Beneficial Owners be able to obtain certificates for the Bonds, the Bonds shall no longer be registered as being registered in the bond register in the name of the Nominee, but may be registered in whatever name or names the Holder of the Bonds shall designate at that time, in accordance with paragraph 10. To the extent that the Beneficial Owners are designated as the transferee by the Holders, in accordance with paragraph 10, the Bonds will be delivered to the Beneficial Owners. (iii) Nothing in this subparagraph (d) shall limit or restrict the provisions of paragraph 10. (e) Letter of Representations. The provisions in the Letter of Representations are incorporated herein by reference and made a part of the resolution, and if and to the extent any such provisions are inconsistent with the other provisions of this resolution, the provisions in the Letter of Representations shall control. 3. Pu ose. The Refunding Portion of the Bonds shall provide funds to finance the Refunding. The Improvement Portion of the Bonds shall provide funds to finance the Improvements. The Equipment Portion of the Bonds shall provide funds to finance acquisition of the Equipment. The Improvements and Equipment are herein referred to together as the Project. The total cost of the Project, which shall include all costs enumerated in Minnesota Statutes, Section 475.65, is estimated to be at least equal to the amount of the Bonds. The City covenants that it sha11 do all things and perform all acts required of it to assure that work on the Project proceeds with due diligence to completion and that any and all permits and studies required under law for the Project are obtained. It is hereby found, determined and declared that the Refunding is pursuant to Minnesota Statutes, Section 475.67, and shall result in a reduction of debt service cost to the City. 4. Interest. The Bonds shall bear interest payable semiannually on June 15 and December 15 of each year (each, an "Interest Payment Date"), commencing June 15, 2013, 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: Maturitv Year Interest Rate Maturi . Year Interest Rate 2013 2.00% 2018 2.00% 2014 2.00 2019 2.00 2015 2.00 2020 2.00 2016 2.00 2021 2.00 2017 2.00 2022 2.00 5. No Optional Redem tp ion. All Bonds of this issue are not subject to redemption and prepayment prior to their stated maturity dates. 6 4891346v1 6. Bond Re istrar. Northland Trust Services, Inc., in Minneapolis, Minnesota, is appointed to act as bond registrar and transfer agent with respect to the Bonds (the "Bond Registrar"), and shall do so unless and until a successor Bond Registrar is duly appointed, all pursuant to any contract the City and Bond Registrar shall execute which is consistent herewith. The Bond Registrar shall also serve as paying agent unless and until a successor paying agent is duly appointed. Principal and interest on the Bonds shall be paid to the registered holders (or record holders) of the Bonds in the manner set forth in the form of Bond and paragraph 12. 7. Form of Bond. The Bonds, together with the Bond Registrar's Certificate of Authentication, the form of Assignment and the registration information thereon, shall be in substantially the following form: 7 4891346v1 UNITED STATES OF AMERICA STATE OF MINNESOTA DAKOTA COUNTY CITY OF APPLE VALLEY R- $ GENERAL OBLIGATION BOND, SERIES 2012A Interest Rate Maturity Date Date of Ori�inal Issue CUSIP December 15, September 15, 2012 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: The City of Apple Valley, Dakota County, Minnesota (the "Issuer"), certifies that it is indebted and for value received promises to pay to the registered owner specified above, or registered assigns, without option of prior redemption, in the manner hereinafter set forth, the principal amount specified above, on the maturity date specified above, and to pay interest thereon semiannually on June 15 and December 15 of each year (each, an "Interest Payment Date"), commencing June 15, 2013, at the rate per annum specified above (calculated on the basis of a 360-day year of twelve 30-day months) until the principal sum is paid or has been provided for. This Bond will bear interest from the most recent Interest Payment Date to which interest has been paid or, if no interest has been paid, from the date of original issue hereof. The principal of and premium, if any, on this Bond are payable upon presentation and surrender hereof at the principal office of Northland Trust Services, Inc., in Minneapolis, Minnesota (the "Bond Registrar"), acting as paying agent, or any successor paying agent duly appointed by the Issuer, acting as paying agent, or any successor paying agent duly appointed by the Issuer. Interest on this Bond will be paid on each Interest Payment Date by check or draft mailed to the person in whose name this Bond is registered (the "Holder" or "Bondholder") on the registration books of the Issuer maintained by the Bond Registrar and at the address appearing thereon at the close of business on the first day of the calendar month next preceding such Interest Payment Date (the "Regular Record Date"). Any interest not so timely paid sha11 cease to be payable to the person who is the Holder hereof as of the Regular Record Date, and shall be payable to the person who is the Holder hereof at the close of business on a date (the "Special Record Date") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given to Bondholders not less than ten days prior to the Special Record Date. The principal of and premium, if any, and interest on this Bond are payable in lawful money of the United States of America. So long as this Bond is registered in the name of the Depository or its Nominee as provided in the Resolution hereinafter described, and as those terms axe defined therein, payment of principal of, premium, if any, and interest on this Bond and notice with respect thereto shall be made as provided in the Letter of Representations, as defined in the Resolution, and surrender of this Bond shall not be required for payment of the redemption price upon a partial redemption of this Bond. Until termination of 8 4891346v1 . ° , the book-entry only system pursuant to the Resolution, Bonds may only be registered in the name of the Depository or its Nominee. No Optional Redemption. All Bonds of this issue (the "Bonds") are not subject to redemption and prepayment prior to their stated maturity dates. Issuance; Purpose; General Obli ation. This Bond is one of an issue in the total principal amount of $6,775,000, all of like date of original issue and tenor, except as to number, maturity, interest rate, denomination and redemption privilege, issued pursuant to and in full conformity with the Constitution and laws of the State of Minnesota and pursuant to a resolution adopted by the City Council on August 28, 2012 (the "Resolution"), for the purpose of providing money to finance various projects within the jurisdiction of the Issuer and for a current refunding of the Issuer's General Obligation Refunding Bonds of 2004, dated February 1, 2004. This Bond is payable out of the General Obligation Bonds, Series 2012A Fund of the Issuer. This Bond constitutes a general obligation of the Issuer, and to provide moneys for the prompt and full payment of its principal, premium, if any, and interest when the same become due, the full faith and credit and taxing powers of the Issuer have been and are hereby irrevocably pledged. Denominations; Exchan�e; Resolution. The Bonds are issuable solely in fully registered form in Authorized Denominations (as defined in the Resolution) and are exchangeable for fully registered Bonds of other Authorized Denominations in equal aggregate principal amounts at the principal office of the Bond Registrar, but only in the manner and subject to the limitations provided in the Resolution. Reference is hereby made to the Resolution for a description of the rights and duties of the Bond Registrar. Copies of the Resolution are on file in the principal office of the Bond Registrar. Transfer. This Bond is transferable by the Holder in person or the Holder's attorney duly authorized in writing at the principal office of the Bond Registrar upon presentation and surrender hereof to the Bond Registrar, all subject to the terms and conditions provided in the Resolution and to reasonable regulations of the Issuer contained in any agreement with the Bond Registrar. Thereupon the Issuer shall execute and the Bond Registrar shall authenticate and deliver, in exchange for this Bond, one or imore new fully registered Bonds in the name of the transferee (but not registered in blank or to "bearer" or similar designation), of an Authorized Denomination or Denominations, in aggregate principal amount equal to the principal amount of this Bond, of the same maturity and bearing interest at the same rate. Fees upon Transfer or Loss. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of this Bond and any legal or unusual costs regarding transfers and lost Bonds. Treatment of Registered Owners. The Issuer and Bond Registrar may treat the person in whose name this Bond is registered as the owner hereof for the purpose of receiving payment as herein provided (except as otherwise provided herein with respect to the Record Date) and for all other purposes, whether or not this Bond shall be overdue, and neither the Issuer nor the Bond Registrar shall be affected by notice to the contrary. 9 4891346v1 Authentication. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security unless the Certificate of Authentication hereon shall have been executed by the Bond Registrar. Qualified Tax-Exempt Obli ation. This Bond has been designated by the Issuer as a "qualified tax-exempt obligation" for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. IT IS HEREBY CERTIFIED AND RECITED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to happen and to be performed, precedent to and in the issuance of this Bond, have been done, have happened and have been performed, in regular and due form, time and manner as required by law; and that this Bond, together with a11 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 Apple Valley, Dakota County, Minnesota, by its City Council has caused this Bond to be executed on its behalf by the facsimile signatures of its Mayor and its City Clerk, the corporate seal of the Issuer having been intentionally omitted as permitted by law. 10 4891346v1 Date of Registration: Registrable by: NORTHLAND TRUST SERVICES, INC. Payable at: NORTHLAND TRUST SERVICES, INC. BOND REGISTRAR'S CITY OF APPLE VALLEY, CERTIFICATE OF DAKOTA COUNTY, MINNESOTA AUTHENTICATION /s/ Facsimile This Bond is one of the Mayor Bonds described in the Resolution mentioned within. /s/ Facsimile City Clerk Northland Trust Services, Inc. Minneapolis, Minnesota, Bond Registrar By: Authorized Signature 11 4891346v1 ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA - as custodian for (Cust) (Minor) under the Uniform (State) Transfers to Minors Act Additional abbreviations may also be used though not in the above list. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto the within Bond and does hereby irrevocably constitute and appoint attorney to transfer the Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Notice: The assignor's signature to this assignment must correspond with the name as it appears upon the face of the within Bond in every particular, without alteration or any change whatever. Signature Guaranteed: Signature(s) must be guaranteed by a national bank or trust company or by a brokerage firm having a membership in one of the major stock exchanges or any other "Eligible Guarantor Institution" as defined in 17 CFR 240.17 Ad-15(a)(2). The Bond Registrar will not effect transfer of this Bond unless the information concerning the transferee requested below is provided. Name and Address: (Include information for all joint owners if the Bond is held by joint account.) 12 4891346v1 8. Execution; Temporar Bonds. The Bonds shall be printed (or, at the request of the Purchaser, typewritten) and shall be executed on behalf of the City by the signatures of its Mayor and City Clerk and be sealed with the seal of the City; provided, however, that the seal of the City may be a printed (or, at the request of the Purchaser, photocopied) facsimile; and provided further that both of such signatures may be printed (or, at the request of the Purchaser, photocopied) facsimiles and the corporate seal may be omitted on the Bonds as permitted by law. In the event of disability or resignation or other absence of either officer, the Bonds may be signed by the manual or facsimile signature of that officer who may act on behalf of the absent or disabled officer. In case either officer whose signature or facsimile of whose signature shall appear on the Bonds sha11 cease to be such officer before the delivery of the Bonds, the signature or facsimile shall nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. The City may elect to deliver, in lieu of printed definitive bonds, one or more typewritten temporary bonds in substantially the form set forth above, with such changes as may be necessary to reflect more than one maturity in a single temporary bond. Such temporary bonds may be executed with photocopied facsimile signatures of the Mayor and City Clerk. Such temporary bonds shall, upon the printing of the definitive bonds and the execution thereof, be exchanged therefor and canceled. 9. Authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this resolution unless a Certificate of Authentication on the Bond, substantially in the form hereinabove set forth, shall have been duly executed by an authorized representative of the Bond Registrar. Certificates of Authentication on different Bonds need not be signed by the same person. The Bond Registrar shall authenticate the signatures of officers of the City on each Bond by execution of the Certificate of Authentication on the Bond and by inserting as the date of registration in the space provided the date on which the Bond is authenticated, except that for purposes of delivering the original Bonds to the Purchaser, the Bond Registrar shall insert as a date of registration the date of original issue, which date is September 15, 2012. The Certificate of Authentication so executed on each Bond shall be conclusive evidence that it has been authenticated and delivered under this resolution. 10. Re�istration; Transfer; Exchan�e. The City will cause to be kept at the principal office of the Bond Registrar a bond register in which, subject to such reasonable regulations as the Bond Registrar may prescribe, the Bond Registrar shall provide for the registration of Bonds and the registration of transfers of Bonds entitled to be registered or transferred as herein provided. Upon surrender for transfer of any Bond at the principal office of the Bond Registrar, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration (as provided in paragraph 9) of, and deliver, in the name of the designated transferee or transferees, one or more new Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount, having the same stated maturity and interest rate, as requested by the transferor; provided, however, that no Bond may be registered in blank or in the name of "bearer" or similar designation. At the option of the Holder, Bonds may be exchanged for Bonds of any Authorized Denomination or Denominations of a like aggregate principal amount and stated maturity, upon surrender of the Bonds to be exchanged at the principal office of the Bond Registrar. Whenever 13 4891346v1 any Bonds are so surrendered for exchange, the City shall execute (if necessary), and the Bond Registrar shall authenticate, insert the date of registration of, and deliver the Bonds which the Holder making the exchange is entitled to receive. All Bonds surrendered upon any exchange or transfer provided for in this resolution shall be promptly canceled by the Bond Registrar and thereafter disposed of as directed by the City. All Bonds delivered in exchange for or upon transfer of Bonds shall be valid general obligations of the City evidencing the same debt, and entitled to the same benefits under this resolution, as the Bonds surrendered for such exchange or transfer. Every Bond presented or surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, in form satisfactory to the Bond Registrar, duly executed by the Holder thereof or the Holder's attorney duly authorized in writing. The Bond Registrar may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection with the transfer or exchange of any Bond and any legal or unusual costs regarding transfers and lost Bonds. Transfers shall also be subject to reasonable regulations of the City contained in any agreement with the Bond Registrar, including regulations which permit the Bond Registrar to close its transfer books between record dates and payment dates. The City Clerk is hereby authorized to negotiate and execute the terms of said agreement. 11. Ri�hts Upon Transfer or Exchan,�e. Each Bond delivered upon transfer of or in exchange for or in lieu of any other Bond shall carry a11 the rights to interest accrued and unpaid, and to accrue, which were carried by such other Bond. 12. Interest Pavment; Record Date. Interest on any Bond shall be paid on each Interest Payment Date by check or draft mailed to the person in whose name the Bond is registered (the "Holder") on the registration books of the City maintained by the Bond Registrar and at the address appearing thereon at the close of business on the first day of the calendar month 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 Regulax Record Date, and shall be payable to the person who is the Holder thereof at the close of business on a date (the "Special Record Date") fixed by the Bond Registrar whenever money becomes available for payment of the defaulted interest. Notice of the Special Record Date shall be given by the Bond Registrar to the Holders not less than ten days prior to the Special Record Date. 13. Treatment of Registered Owner. The City and Bond Registrar may treat the person in whose name any Bond is registered as the owner of such Bond for the purpose of receiving payment of principal of and premium, if any, and interest (subject to the payment provisions in paragraph 12) on, such Bond and for all other purposes whatsoever whether or not such Bond shall be overdue, and neither the City nor the Bond Registrar shall be affected by notice to the contrary. 14 4891346v1 14. Deliverv; A�plication of Proceeds. The Bonds when so prepared and executed shall be delivered by the Finance Director to the Purchaser upon receipt of the purchase price, and the Purchaser sha11 not be obliged to see to the proper application thereof. 15. Fund and Accounts. There is hereby established a special fund to be designated "General Obligation Bonds, Series 2012A Fund" (the "Fund") to be administered and maintained by the Finance Director as a bookkeeping account separate and apart from all other funds maintained in the official financial records of the City. The Fund shall be maintained in the manner herein specified until all of the Bonds and the interest thereon have been fully paid. In such records there shall be established accounts or accounts shall continue to be maintained as the case may be, of the Fund for the purposes and in the amounts as follows: (a) Payment Account. To the Payment Account there shall be credited the proceeds of the sale of the Refunding Portion of the Bonds. From the Payment Account, on or prior to the Call Date, the Finance Director shall transfer, from the Refunding Portion of the Bonds to the paying agent for the Prior Bonds, the amount of $4,720,000.00. The proceeds are sufficient, together with other funds on deposit in the debt service fund for the Refunded Bonds, to pay the principal and interest due on the Refunded Bonds due after the Call Date, including the principal of the Refunded Bonds called for redemption on the Call Date. The remainder of the monies in the Payment Account shall be used to pay a pro rata share of the costs of issuance of the Bonds. Any monies remaining in the Payment Account after payment of all costs of issuance and payment of the Refunded Bonds shall be transferred to the Refunding Debt Service Subaccount. (b) Construction Account. To the Construction Account there shall be credited the proceeds of the sale of the Improvement Portion and Equipment Portion of the Bonds, less any accrued interest and less capitalized interest. From the Construction Account there shall be paid a11 costs and expenses of the Project, including the cost of any construction contracts heretofore let and all other costs incurred and to be incurred of the kind authorized in Minnesota Statutes, Section 475.65. Moneys in the Construction Account shall be used for no other purpose except as otherwise provided by law; provided that the proceeds of the Improvement Portion and Equipment Portion of the Bonds may also be used to the extent necessary to pay interest on the Improvement Portion and Equipment Portion of the Bonds due prior to the anticipated date of commencement of the collection of taxes or special assessments herein levied or covenanted to be levied; and provided further that if upon completion of the Project there shall remain any unexpended balance (other than any special assessments) in the Construction Account, the balance shall be transferred to the Debt Service Account or the fund of any other improvement instituted pursuant to Minnesota Statutes Chapter 429, and provided further that any special assessments credited to the Construction Account shall only be applied toward payment of the costs of the Improvements upon adoption of a resolution by the City Council determining that the application of the special assessments for such purpose will not cause the City to no longer be in compliance with Minnesota Statutes, Section 475.1, Subdivision 1. (c) Debt Service Account. There shall be maintained three separate subaccounts in the Debt Service Account to be designated the "Improvements Debt Service Subaccount", the "Equipment Debt Service Subaccount", and the "Refunding Debt Service Subaccount". There are hereby irrevocably appropriated and pledged to, and there shall be credited to the separate subaccounts of the Debt Service Account: 15 4891346v1 (i) Improvements Debt Service Subaccount. To the Improvements Debt Service Subaccount there shall be credited: (A) all collections of special assessments herein covenanted to be levied with respect to the Improvements and either initially credited to the Construction Account and not already spent as permitted above and required to pay any principal and interest due on the Bonds or collected subsequent to the completion of the Improvements and payment of the costs thereof; (B) a pro rata share of all accrued interest received upon delivery of the Bonds; (C) a pro rata share of all unused discount; (D) capitalized interest in the amount of $40,786.67; (E) any collections of all taxes herein or hereafter be levied for the payment of the Improvements Portion of the Bonds and interest thereon; (F) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof; (G) all investment earnings on funds held in the Improvements Debt Service Subaccount; and (H) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Improvements Debt Service Subaccount. The Improvements Debt Service Subaccount sha11 be used solely to pay the principal and interest and any premium for redemption of the Improvement Portion of the Bonds and any other general obligation bonds of the City hereafter issued by the City and made payable from said subaccount as provided by law. (ii) Equipment Debt Service Subaccount. To the Equipment Debt Service Subaccount there shall be credited: (A) all taxes herein and hereafter levied for the payment of the Equipment Portion of the Bonds; (B) a pro rata share of all accrued interest received upon delivery of the Bonds; (C) a pro rata share of all unused discount; (D)capitalized interest in the amount of $18,705.00; (E) a pro rata share of all funds remaining in the Construction Account after completion of the Project and payment of the costs thereof; (F) all investment earnings on funds held in the Equipment Debt Service Subaccount; and (G) any and all other moneys which axe properly available and are appropriated by the governing body of the City to the Equipment Debt Service Subaccount. The Equipment Debt Service Subaccount shall be used solely to pay the principal and interest and any premiums for redemption of the Equipment Portion of the Bonds. (iii) Refunding Debt Service Subaccount. To the Refunding Debt Service Account there is hereby pledged and irrevocable appropriated and there shall be credited: (A) a pro rata share of all accrued interest received upon delivery of the Bonds; (B) any balance remaining after the Call Date in the Prior Bonds Debt Service Account created by the Prior Resolution; (C) all investment earnings on funds in the Refunding Debt Service Subaccount; (D) any taxes herein or hereafter levied for the payment of the Refunding Portion of the Bonds; and (E) any and all other moneys which are properly available and are appropriated by the governing body of the City to the Refunding Debt Service Subaccount. The amount of any surplus remaining in the Refunding Debt Service Subaccount when the Refunding Portion of the Bonds and interest thereon are paid shall be used consistent with Minnesota Statutes, Section 475.61, Subdivision 4. 16 4891346v1 No portion of the proceeds of the Bonds shall be used directly or indirectly to acquire higher yielding investments or to replace funds which were used directly or indirectly to acquire higher yielding investments, except (1) for a reasonable temporary period until such proceeds are needed for the purpose for which the Bonds were issued and (2) in addition to the above in an amount not greater than the lesser of five percent of the proceeds of the Bonds or $100,000. To this effect, any proceeds of the Bonds and any sums from time to time held in the Construction Account or Debt Service Account (or any other City account which will be used to pay principal or interest to become due on the bonds payable therefrom) in excess of amounts which under then applicable federal arbitrage regulations may be invested without regard to yield shall not be invested at a yield in excess of the applicable yield restrictions imposed by said arbitrage regulations on such investments after taking into account any applicable "temporary periods" or "minor portion" made available under the federal arbitrage regulations. Money in the Fund sha11 not be invested in obligations or deposits issued by, guaranteed by or insured by the United States or any agency or instrumentality thereof if and to the extent that such investment would cause the Bonds to be "federally guaranteed" within the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the "Code"). 16. Covenants Relating to the Improvement Portion of the Bonds. (a) Special Assessments; Covera�e Test. It is hereby determined that no less than one hundred percent of the cost to the City of each Improvement financed by the Improvement Portion of the Bonds within the meaning of Minnesota Statutes, Section 475.58, Subdivision 1(3), shall be paid by special assessments to be levied against every assessable lot, piece and parcel of land benefited by any of the Improvements. The City hereby covenants and agrees that it will let all construction contracts not heretofore let within one year after ordering each Improvement unless the resolution ordering the Improvement specifies a different time limit for the letting of construction contracts. The City hereby further covenants and agrees that it will do and perform as soon as they may be done all acts and things necessary for the final and valid levy of the special assessments, and in the event that any special assessment be at any time held invalid with respect to any lot, piece or parcel of land due to any error, defect, or irregularity in any action or proceedings taken or to be taken by the City, either in the making of the special assessments or in the performance of any condition precedent thereto, the City will forthwith do all further acts and take all further proceedings as may be required by law to make the special assessments valid and binding liens upon the properties. The special assessments have heretofore been authorized. Subject to such adjustments as are required by the conditions in existence at the time the special assessments are levied, it is hereby determined that the special assessments shall be payable in equal, consecutive, annual installments, with general taxes for the years shown below and with interest on the declining balance of all special assessments at a rate of % per annum, as set forth opposite the years specified below: Improvement Desi nation Lev Collection Years Amount Apple Valley Business Campus 2013-2021 2014-2022 $900,000 Proj ect No. 2011-107 The special assessments are such that if collected in full they, together with collections of other revenues herein pledged for the payment of the Improvement Portion of the Bonds, will 17 4891346v1 produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Bonds. (b) Covenants Relating to the Equipment Portion of the Bonds. To provide moneys for payment of the principal and interest on the Equipment Portion of the Bonds 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: Years of Tax Levv Years of Tax Collection Amount See attached levy schedule (Equipment Portion) The tax levies are such that if collected in full they, together with other revenues herein pledged for the payment of the Equipment Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Equipment Portion of the Bonds. The tax levies shall be irrepealable so long as any of the Equipment Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. 17. Covenants Relating to the Refundin� Portion of the Bonds. To provide moneys for payment of the principal and interest on the Refunding Portion of the Bonds 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: Years of Tax Lew Years of Ta� Collection Amount See attached levy schedule The tax levies are such that if collected in full they, together with other revenues herein pledged for the payment of the Refunding Portion of the Bonds, will produce at least five percent in excess of the amount needed to meet when due the principal and interest payments on the Refunding Portion of the Bonds. The ta� levies shall be irrepealable so long as any of the Refunding Portion of the Bonds are outstanding and unpaid, provided that the City reserves the right and power to reduce the levies in the manner and to the extent permitted by Minnesota Statutes, Section 475.61, Subdivision 3. Upon payment of the Prior Bonds, the uncollected taxes levied by the Prior Resolution which are not needed to pay the Prior Bonds as a result of the Refunding shall be canceled. 18. General Obli�ation Pled�e. For the prompt and full payment of the principal and interest on the Bonds, as the same respectively become due, the full faith, credit and taxing powers of the City shall be and are hereby irrevocably pledged. If the balance in the Debt Service Account is ever insufficient to pay all principal and interest then due on the Bonds and 18 4891346v1 any other bonds payable therefrom, the deficiency shall be promptly paid out of any other funds of the City which are available for such purpose, and such other funds may be reimbursed with or without interest from the Debt Service Account when a sufficient balance is available therein. 19. Prior Bonds; Securitv and Prepavment. Until retirement of the Prior Bonds, all provisions for the security thereof sha11 be observed by the City and all of its officers and agents. The Refunded Bonds shall be redeemed and prepaid on the Call Date in accordance with the terms and conditions set forth in the Notice of Ca11 for Redemption attached hereto as Exhibit B, which terms and conditions are hereby approved and incorporated herein by reference. 20. Su�plemental Resolution. The Prior Resolution authorizing the issuance of the Prior Bonds is hereby supplemented to the extent necessary to give effect to the provisions hereof. 21. Defeasance. When all Bonds have been discharged as provided in this paragraph, all pledges, covenants and other rights granted by this resolution to the registered holders of the Bonds shall, to the extent pertnitted by law, cease. The City may discharge its obligations with respect to any Bonds which are due on any date by irrevocably depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full; or if any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Bond Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The City may also discharge its obligations with respect to any prepayable Bonds called for redemption on any date when they are prepayable according to their terms, by depositing with the Bond Registrar on or before that date a sum sufficient for the payment thereof in full, provided that notice of redemption thereof has been duly given. The City may also at any time discharge its obligations with respect to any Bonds, subject to the provisions of law now or hereafter authorizing and regulating such action, by depositing irrevocably in escrow, with a suitable banking institution qualified by law as an escrow agent for this purpose, cash or securities described in Minnesota Statutes, Section 475.67, Subdivision 8, bearing interest payable at such times and at such rates and maturing on such dates as shall be required, without regard to sale and/or reinvestment, to pay all amounts to become due thereon to maturity or, if notice of redemption as herein required has been duly provided for, to such earlier redemption date. 22. Compliance With Reimbursement Bond Regulations. The provisions of this paragraph are intended to establish and provide for the City's compliance with United States Treasury Regulations Section 1.150-2 (the "Reimbursement Regulations") applicable to the "reimbursement proceeds" of the Bonds, being those portions thereof which will be used by the City to reimburse itself for any expenditure which the City paid or will have paid prior to the Closing Date (a "Reimbursement Expenditure"). The City hereby certifies and/or covenants as follows: (a) Not later than 60 days after the date of payment of a Reimbursement Expenditure, the City (or person designated to do so on behalf of the City) has made or will have made a written declaration of the City's official intent (a "Declaration") which effectively (i) states the City's reasonable expectation to reimburse itself for the payment of the Reimbursement 19 4891346v1 Expenditure out of the proceeds of a subsequent borrowing; (ii) gives a general and functional description of the property, project or program to which the Declaration relates and for which the Reimbursement Expendiiure is paid, or identifies a specific fund or account of the City and the general functional purpose thereof from which the Reimbursement Expenditure was to be paid (collectively the "Project"); and (iii) states the maximum principal amount of debt expected to be issued by the City for the purpose of financing the Project; provided, however, that no such Declaration shall necessarily have been made with respect to: (i) "preliminary expenditures" for the Project, defined in the Reimbursement Regulations to include engineering or architectural, surveying and soil testing expenses and similar prefatory costs, which in the aggregate do not exceed 20% of the "issue price" of the Bonds, and (ii) a de minimis amount of Reimbursement Expenditures not in excess of the lesser of $100,000 or 5% of the proceeds of the Bonds. (b) Each Reimbursement Expenditure is a capital expenditure or a cost of issuance of the Bonds or any of the other types of expenditures described in Section 1.150-2(d)(3) of the Reimbursement Regulations. (c) The "reimbursement allocation" described in the Reimbursement Regulations for each Reimbursement Expenditure shall and will be made forthwith following (but not prior to) the issuance of the Bonds and in all events within the period ending on the date which is the later of three years after payment of the Reimbursement Expenditure or one year after the date on which the Project to which the Reimbursement Expenditure relates is first placed in service. (d) Each such reimbursement allocation will be made in a writing that evidences the City's use of Bond proceeds to reimburse the Reimbursement Expenditure and, if made within 30 days after the Bonds are issued, shall be treated as made on the day the Bonds are issued. Provided, however, that the City may take action contrary to any of the foregoing covenants in this paragraph upon receipt of an opinion of its Bond Counsel for the Bonds stating in effect that such action will not impair the tax-exempt status of the Bonds. 23. Continuin� Disclosure. The City is the sole obligated person with respect to the Bonds. The City hereby agrees, in accordance with the provisions of Rule 15c2-12 (the "Rule"), promulgated by the Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, as amended, and a Continuing Disclosure Undertaking (the "Undertaking") hereinafter described to: (a) Provide or cause to be provided to the Municipal Securities Rulemaking Board (the "MSRB") by filing at www.emma.msrb.org in accordance with the Rule, certain annual financial information and operating data in accordance with the Undertaking. The City reserves the right to modify from time to time the terms of the Undertaking as provided therein. (b) Provide or cause to be provided to the MSRB notice of the occurrence of certain events with respect to the Bonds in not more than ten (10) business days after the occurrence of the event, in accordance with the Undertaking. (c) Provide or cause to be provided to the MSRB notice of a failure by the City to provide the annual financial information with respect to the City described in the Undertaking, in not more than ten (10) business days following such amendment. 20 4891346v1 (d) The City agrees that its covenants pursuant to the Rule set forth in this paragraph and in the Undertaking is intended to be for the benefit of the Holders of the Bonds and shall be enforceable on behalf of such Holders; provided that the right to enforce the provisions of these covenants sha11 be limited to a right to obtain specific enforcement of the City's obligations under the covenants. The Mayor and Clerk of the City, or any other officer of the City authorized to act in their place (the "Officers") axe hereby authorized and directed to execute on behalf of the City the Undertaking in substantially the form presented to the City Council subject to such modifications thereof or additions thereto as are (i) consistent with the requirements under the Rule, (ii) required by the Purchaser of the Bonds, and (iii) acceptable to the Officers. 24. Certificate of Re�istration. A certified copy of this resolution is hereby directed to be filed in the office of the County Auditor of Dakota County, together with such other information as the County Auditor shall require, and to obtain the County Auditor's Certificate that the Bonds have been entered in the Bond Register and the tax levies required by law have been made. 25. 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 Bonds, certified copies of all proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other affidavits, certificates and information as are required to show the facts relating to the legality and marketability of the Bonds as the same appeax from the books and records under their custody and control or as otherwise known to them, and a11 such certified copies, certificates and affidavits, including any heretofore furnished, shall be deemed representations of the City as to the facts recited therein. 26. Ne�ative Covenant as to Use of Bond Proceeds and Project. The City hereby covenants not to use the proceeds of the Bonds or to use the Project, or to cause or permit them to be used, or to enter into any deferred payment arrangements for the cost of the Project, in such a manner as to cause the Bonds to be "private activity bonds" within the meaning of Sections 103 and 141 through 150 of the Code. 27. Tax-Exempt Status of the Bonds; Rebate; Elections. The City shall comply with requirements necessary under the Code to establish and maintain the exclusion from gross income under Section 103 of the Code of the interest on the Bonds, including without limitation (i) requirements relating to temporary periods for inveshnents, (ii) limitations on amounts invested at a yield greater than the yield on the Bonds, and (iii) the rebate of excess investment earnings to the United States. The City expects to satisfy the 18-month expenditure exemption for gross proceeds of the Improvement Portion of the Bonds and Equipment Portion of the Bonds as provided in Section 1.148-7(d)(1) of the Regulations. The Mayor, the Clerk or either one of them, are hereby authorized and directed to make such elections as to arbitrage and rebate matters relating to the Bonds as they deem necessary, appropriate or desirable in connection with the Bonds, and all such elections shall be, and shall be deemed and treated as, elections of the City. 21 4891346v1 28. Desi�nation of Qualified Tax-Exempt Obli�ations. In order to qualify the Bonds as "qualified tax-exempt obligations" within the meaning of Section 265(b)(3) of the Code, the City hereby makes the following factual statements and representations: (a) the Bonds are issued after August 7, 1986; (b) the Bonds are not "private activity bonds" as defined in Section 141 of the Code; (c) the City hereby designates the Bonds as "qualified tax exempt obligations" for purposes of Section 265(b)(3) of the Code; (d) the reasonably anticipated amount of tax exempt obligations (other than private activity bonds, treating qualified 501(c)(3) bonds as not being private activity bonds) which will be issued by the City (and all entities treated as one issuer with the City, and all subordinate entities whose obligations are treated as issued by the City) during this calendar year 2012 will not exceed $10,000,000; (e) not more than $10,000,000 of obligations issued by the City during this calendax year 2012 have been designated for purposes of Section 265(b)(3) of the Code; and (fl the aggregate face amount of the Bonds does not exceed $10,000,000. Furthermore: (g) there shall not be taken into account for purposes of said $S,OOO,OOO limit any bond issued to refund (other than to advance refund) any bond to the extent the amount of the refunding bond does not exceed the outstanding amount of the refunded bond; (h) the aggregate face amount of the Bonds does not exceed $5,000,000; (i) each of the Refunded Bonds was issued as part of an issue which was treated as meeting the rebate requirements by reason of the exception for governmental units issuing $5,000,000 or less of bonds; (j) the average maturity of the Bonds does not exceed the average maturity of the Refunded Bonds; and (k) no part of the Bonds has a maturity date which is later than the date which is thirty years after the date the Refunded Bonds were issued. 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. 29. Governmental Bonds Post-Issuance Com�liance Policies and Procedures. The City hereby approves the Governmental Bonds Post-Issuance Compliance Policies and Procedures in substantially the form presented to the City Council. 22 4891346v1 30. Pavment of Issuance Ex enses. The City authorizes the Purchaser to forward the amount of Bond proceeds allocable to the payment of issuance expenses to the Bond Registrar on the closing date for further distribution as directed by Northland. 31. 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. 32. Headin�s. Headings in this resolution are included for convenience of reference only and are not a part hereof, and shall not limit or define the meaning of any provision hereof. The motion for the adoption of the foregoing resolution was duly seconded by member Beaton and, after a full discussion thereof and upon a vote being taken thereon, the following voted in favor thereo£ ; and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. 23 4891346v1 STATE OF MINNESOTA COUNTY OF DAKOTA CITY OF APPLE VALLEY I, the undersigned, being the duly qualified and acting Deputy City Clerk of the City of Apple Valley, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council, duly called and held on the date therein indicated, insofar as such minutes relate to authorizing the issuance and awarding the sale of $6,775,000 General Obligation Bonds, Series 2012A. WITNESS my hand on August 28, 2012. Deputy City Clerk 24 4891346v1 EXHIBIT A PROPOSALS A-1 4891346v1 NC�RTHLAND SECURITIES ' TABULATION OF BIDS ' 'CITY OF APPLE VALLEY, MINNESOTA � $7,0$O,OOOfi' ' GENERAL;OBLIGATION BONDS, SERIES 2012A : AWARD; > PNC CAPITAL 1vfARKETS DATE OF SALE: TIJESDAY, AUGUST 28, 2012 MOODY' S LJNDERLYING RATING "Aaa" � , � '�� TRUE > ' , PURCHASE ' ' PRICE :V. INTEI�ENET ' INTEREST BIDDER '�' ST COST '' COST (TIC) PNC CAPITAL MARKE�`S � v, � $7�3 05 �26�?3�9 9S: 0.884914% Philadelphia, PA � N, , , :� `�' ,� , -,. x ? �� � STIFEL,1vICOLAUS & C�.;1NC ` � "0 ° $'T,275,663 '75 $2&�1,467 $0 0.897244% Memphis, T'N � � � � s. � ,: : F � .,. ,. F\ � - .�. RAYMOND 7ANIES 8t AS�OCTATES, �T*T� ; �� $7�,�$�;'�9������� '� � $274�'737 �75 � �� 0.92909�% Memphis, TN �. ��' � � � �,. ROBERT W.�BAIRD & CO ,�INC �„� � � a , �7,373,169:2U $283,830 80,� �, - � 0.955430% (� � Milwaukee, WI PIPER JAFFRAY � �` � �� o $7,652,8$2.95 �292;b 17 05 ; 0.958809 /o Minneapolis, MN ' ��� FTN FINANCIAL CAPITAI; MARKET�: :. : �'," $�;�"#�i,����:A�Q� � ; '" $285;22b.60 ' 0.960258% Memphis, 'TN JANNEY MONTGOMERY SCOTT,:L�;C , $7,636,252.30, ; ,; $296,310.20 ' 0.971645% Philadelphia, PA BMO CAPITAL MARKETS ! $7,�21,194.15 ' $307,247.35 ' 1.025275% Chicago, IL J.P. MORGAN SECURITIES LLC ' $7,881,269.10 $339,793.40 1.088771% New York, NY BOSC, INC. $7,457,915.55 $343,334.45 ' 1.146153% Menomonee Falls, WI � Par amount reduced from $7,080,000 to $6,775,000. The adjusted purchase price is $7,074,817.00 and the adjusted TIC is 0.892558%. Main Office 45 South 7th Street, Suite 2000, Minneapolis, Minnesota 55402 Main Office Toll Free 1-800-851-2920 www. northlandsecurit ies. com Member FINRA and SIPC � � , EXHIBIT B NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION REFUNDING BONDS OF 2004 CITY OF APPLE VALLEY, DAKOTA COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Apple Valley, Dakota County, Minnesota, there have been called for redemption and prepayment on December 1, 2012 those outstanding bonds of the City designated as General Obligation Refunding Bonds of 2004, dated as of February 1, 2004, having stated maturity dates in the years 2013 through 2017, inclusive, and totaling $4,720,000 in principal amount and having CUSIP numbers listed below: Year CUSIP 2013 03788P JCl 2014 03788P JD9 2015 03788P JE7 2016 03788P JF4 2017 03788P JG2 The bonds are being called at a price of par plus accrued interest to December l, 2012, on which date all interest on the bonds will cease to accrue. Holders of the bonds herby called for redemption are requested to present their bonds for payment, at the office of the City Finance Director, City of Apple Valley, Minnesota. Dated: August 28, 2012 BY ORDER OF THE CITY COUNCIL /s/ Pamela J. Gackstetter, Clerk *The City shall not be responsible for the selection of or use of the CUSIP numbers, nor is any representation made as to their correctness indicated in the notice. They are included solely for the convenience of the holders. 4891346v1 N+OR'I'HLAND ` SECLJRI�'IES TABULATION OF BIDS CITY OF APPLE VALLEY, MINNESOTA $7,0$O,OOOfi GENERAL OBLIGATION BONDS, SERIES 2Q12A AWARD: PNC GAPITAL MARKETS DATE OF SALE: TUESDAY, AUGUST 28, 2012 MOODY'S LJNDERLYING RATING: "Aaa" TRUE PURCHASE NET ` INTEREST BIDDER PRICE INTEREST COST COST (TIC) PNC CAPITAL MARKETS ` $7,393,600.05 $263,399.95 0.$84914% Philadeiphia, PA ' STIFEL, NICOLAUS & CO., INC. $7,2�5,663.75 $264,467.50 0.897244% Memphis, TN RAYMOND JAMES & ASSOCIATES, INC. $7,288,793.5� $274,737.75 0.929097% Memphis, TN ROBERT W. BAIRD & CO.,-INC. $7,373,169.24 $283,83d.$Q 0.955430% Milwaukee, WI PIPER 3AFFRAY $7,652,$82.95 $242,617.05 ` 0.958809% Minneapolis, MN FTN FINANCIAL CAPTTAI, MARKETS $7,37i,773.40 $285,226.b0 0.960258% Memphis, TN JANNEY MONTGOMERY SCO'TT, LLC $7,636,252.3Q $296,310.20 0.971645% Philadelphia, PA BMO CAPITAL MARKETS $7,421,190.15 $307,247.35 1.025275% Chicago, IL J.P. MORGAN SECURITIES LLC $7,881,269.10 $339,793.40 1.088771% New York, NY BOSC, INC. $7,457,915.55 $343,334.45 1.146153% Menomonee Falls, WI t Par amount reduced from $7,080,000 to $6,775,000. The adjusted purchase price is $7,074,817.00 and the adjusted TIG is 0.892558%. Main Office 45 South 7th Street, Suite 2Q00, Minneapolis, Minnesota 55402 Main Office Toll Free 1-800-851-2920 www.northlandsecurities.com Member FINRA and SII'C , City of Apple Valley, Minnesota G.O. Bonds, Series 2012A Table of Contents Repart ISSUE SUMMARY Project Summary q Debt Service Schedule 2 Pricing Summary 3 Proof Of Bond Yield @ 0.7718246% 4 Detail Costs Of issuance 5 REFUNDING Refunding Summary g Debt Service Comparison 7 Debt Service Schedule g Detail Costs Of {ssuance g Total Prior Net Debt Service 10 Debt Service To Maturity And To Call 11 Current Refunding Escrow �2 tMPROVEMENT Project Summary 13 Debt Service Schedule 14 Net Debt Service Schedule 15 Detai! Costs Of Issuance 16 EQUtPMENT Project Summary �7 Debt Service Schedule 18 Net Debt Service Schedule 19 Detaii Costs Of Issuance 2p 04renef � Issue Summary � 8(28/2012 ( 12:03 PM Northland Securities Public Finance � Preliminary City of Apple Valley, Minnesata G.O. Bonds, Series 2012A Project Summary Dated 09/15l2012 � Delivered 09/27/2012 Improvemen Issue Refunding t Equipment Summary Sources Qf Funds Par Amount of Bonds $4,55d,000.00 $920,000.00 $1,305,OQ0.00 $6,775,000.00 Reoffering Premium 220,496.20 47,109.30 63,376.50 330,982.00 Accrued Interest from 09115/2012 to 09/2712012 3,033.33 613.33 870.00 4,516.66 Total Sources $4,T73,529.53 $967,722.63 $1,369,246.50 $7,110,498.66 Uses Of Funds Deposit to Current Refunding Fund 4,720,000.00 - - 4,720,000.00 Deposit to Project Construction Fund - 900,000.00 1,320,000.00 2,220,000.00 Deposit to Gapitalized Interest (CIF) Fund - 40,786.67 18,705.00 59,491.67 Costs of Issuance 29,450.00 13,310.00 12,210.00 54,970.00 Total Underwriter's Discount (0.460%) 20,930.00 4,232.00 6,003.00 31,165.00 Unused Discount - 6,900.00 9,787.50 16,687.50 Deposit to Debt Service Fund 3,033.33 613.33 870.00 4,516.66 Rounding Amount 116.20 1,880.63 1,671.00 3,667.83 Totai Uses $4,773,529.53 $967,722.63 $1,369,246.50 $7,110,498.66 Fiow of Funds Detail State and Local Govemment Series (SLGS} rates for Date of OMP Candidates Primary Purpose Fund Solution Method Net Funded Net Funded Net Funded Net Funded Total Cost of Investments $4,720,000.00 $900,000.00 $1,320,000.00 $6,940,000.00 Total Draws $4,720,000.00 $900,000.00 $1,320,000.00 $6,940,000.00 Capitalized Interest Fund Solution Method Net Funded Net Funded Net Funded Net Funded Originai Bond Proceeds - 40,786.67 18,705.00 59,491.67 Accrued Interest - 613.33 870.00 1,483.33 Total Draws - $41,400.00 $19,575.00 $60,975.00 PV Analysis Summary (Net to Net) Net PV Cashflow Savings @ 0.772°fo(Bond Yield) 439,206.43 - - - Accrued Interest Credit to Debt Service Fund 3,033.33 - - - Contingency or Rounding Amount 116.20 - - - Net Present Value Benefif �4�"d,$55.9� - - - Net PV Benefit / - Refunded Principal 9.372% - - - Net PV Benefit / - Refunding Principal 9.722% - - - Bond Statistics Average Life 3.295 Years 6.755 Years 4.868 Years 4.068 Years Avera9e Coupon 2.0202346°/a 2.0098697% 2.0136949% 2.0163897% Net Interest Cost (NIC) 0.6889797% 1.3198954% 1.1105663% 0.9284374% Bond Yieid for Arbitrage Purposes 0.7718246% 0.7718246% 0.7718246°/a 0.7718246°/9 True Interest Cost LIC) 0.6623998% 1.2770762°!0 1.0700767% 0.8925578% All �nciusive Cost (AIC) 0.8436204% 1.4946107% 1.2582980°fo 1.0831628% 04rercef � Issue Summary � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 1 � Preliminary City of Apgle Valley, Minnesota � G.O. Bonds, Series 2Q12A I Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 09/27/2012 - - _ _ _ 06t15/2013 - - 101,625.00 101,625.00 - 12/15/2013 985,000.00 2.000°/a 67,750.00 1,052,750.00 1,154,375.00 06/15/2014 - - 57,900.00 57,900.00 - 12/15/2014 1,040,Q00.00 2.000% 57,900.00 1,097,900.00 1,155,800.00 06/15t2015 - - 47,500.00 47,500.00 - 12/15/2015 1,230,000.00 2.000% 47,500.00 1,277,500.00 1,325,000.00 06l15/2016 - - 35,200.00 35,200.00 - 12/15/2016 1,245,000.00 2.000% 35,200.Q0 1,280,200.OQ 1,315,400.00 06/15/2017 - - 22,750.00 22,750.00 - 12/15/2017 1,220,000.00 2.000% 22,750.00 1,242,750.00 1,265,500.00 06/15/2018 - - 10,550.00 10,550.00 - 12/15/2018 220,000.00 2.000% 10,550.00 230,550.00 241,100.00 06/15/2019 - - 8,350.00 8,350.00 - 12/15/2019 230,000.00 2.000% 8,350.00 238,350.00 246,700.00 06/15/2020 - - 6,050.00 6,050.00 - 12/15(2020 240,000.00 2.000% 6,050.00 246,050.00 252,100.00 06/15/2021 - - 3,650.00 3,650.00 - 12/15/2021 245,000.00 2.000% 3,650.00 248,650.00 252,300.00 O6/15/2022 - - 1,200.00 1,200.00 - 12/15/2022 120,000.00 2.000% 1,200.00 121,200.00 122,40Q.00 Total $6,775,000.00 - $555,675.00 $7,330,675.00 - Dated 9/1 512 01 2 Delivery Date 9/27/2012 First Coupon Date 6/15/2013 First available call date Call Price _ Accrued Interest from 09/15/2012 to 09/27/2012 4,516.66 Bond Year poilars $27,557.92 Average Life 4.088 Years Average Coupon 2.0163897% Net Interest Cost (NIC) 0.9284374% TrueinterestCost(TIC) 0.8925578% All Inclusive Cost (AIC} 1.0831628% Bond Yield for Arbitrage Purposes 0.7718246°l0 Net Interest Cost 0.7588007% Weighted Average Maturity 4.083 Years 04renef � Issue Summary � 8/28t2012 � 12:03 PM Northland Securities Public Finance Page 2 ' Preliminary C�ty of Apgle Valley, Minnesota G.O. Bonds, Series 2412A Pricing Summary Maturity Maturity Type of Band Coupon Yield Vatue Price Dotlar Price 12l15/2013 Serial Coupon 2.000% 0.300% 985,000.00 102.062% 1,005,310.70 92/15/2014 Set7al Coupotl 2.000°to 0.35Q°lo 1,040,ODOAO 103.639% 1,077,845.60 12/15/2015 Serial Coupon 2.000% 0.400% 1,230,000.00 105.1Q8% 1,292,828.40 12/15/2016 Serial Coupon 2.000% 0.500% 1,245,000.00 106.250% 1,322,812.50 12/1512017 Serial Coupon 2.000°l0 0.700% 1,220,OOQ.00 106.647°l0 1,301,093.40 12/15/2018 Serial Coupon 2.000% 0.950% 220,000.00 106.323% 233,910.60 12/15/2019 Serial Coupon 2.000% 1.200% 230,000.00 105.513% 242,679.90 12/15/2020 Serra� Coupon 2.000% 1.400% 240,000.00 104.640% 251,136.00 12/1512021 Serial Coupon 2.000% 1.550% 245,OOQ.00 103.850% 254,432.50 1 2/15/202 2 Serial Coupon 2.000% 1.650% 120,0 103.277% 123,932.40 Total - - - $6,775,000.00 - $7,105,982.00 Dated 9/15/2012 Delivery Date 9/27l2012 First Coupon Date 6/15/2013 First availabie cali date Cail Price _ Par Amount af Bonds $6,775,000.00 Reoffering Premium or (Discoun 330,982.00 Gross Production $7,105,982.00 Total Underwriter's Discount (0.460%} $(31 165.00) Bid (104.425%) 7,074,817.00 Accrued Interest from 09/15/2012 to 09127l2012 4,516.66 Total Purchase Price $7,079,333.66 Bond Year pollars $27,557_92 Rverage Life 4.068 Years Average Coupon 2.0163897% Net Interest Cost (NIC) 0.9284374% True lnterest Cost (TIC) 0.8925578% 04rerref � Issue Summary � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 3 � Prelirninary City of Apple Valley, Minnesota G.O. Bonds, Series 20 t 2A Proof Of Bond Yield @ 0.7718246% Cumulative Date Gashflow PV Factor Present Vaiue PV 09/27/2012 - 1.000OOOOx - - 08l15/2013 103,625.00 0.9944944x 101,065.50 1fl1,Q65.50 12/15I2013 1,052,750.00 0.9906713x 1,04Z,929.24 1,143,994.74 06/15/2014 57,900.00 0.9868629x 57,139.36 1,201,134.10 12/1512014 1,097,900.00 0.9830691x 1,079,311.58 2,280,445.68 06/15/2015 47,500.00 0.9792899x 46,516.27 2,326,961.95 12/15/2015 1,277,500.00 0.9755252x 1,246,233.50 3,573,195.45 06/15/201fi 35,200.00 0.9717750x 34,206.48 3,607,401.93 12/15J2016 1,28Q,200.00 0.9680393x 1,239,283.86 4,846,685.80 06/15/2017 22,750.00 0.9643178x 21,938.23 4,868,624.03 12l15/2017 1,242,750.00 0.9606107x 1,193,798.98 6,062,423.01 06/15/2018 10,550.00 0.9569179x 10,095.48 6,072,518.49 12/15/2018 230,550.00 0.9532392x 219,769.30 6,292,287.79 06/15/2019 8,350.00 0.9495747x 7,928.95 6,300,216.74 12/15l2019 238,350.00 0.9459242x 225,461.04 6,525,677.78 06/1512020 6,050.00 0.9422878x 5,700.84 6,531,378.62 12/15/2020 246,050.00 0.9386654x 230,958.62 6,762,337.24 O6/15/2021 3,650.00 0.9350569x 3,412.96 6,765,750.20 12115/2021 248,650.00 0.9314623x 231,608.10 6,997,358.29 06/15/2022 1,200.00 0.9278815x 1,113.46 6,998,471.75 12/15/2022 121,200.00 0.9243144x 112,026.91 7,110,498.66 Total $7,330,675.00 - $7,110,498.66 - Qerivation Of Target Amount Par Amount of Bonds $6,775,000.00 Reoffering Premium or (Discount) 330,982.00 Accrued Interest from 09/15/2012 to 09l27/2012 4,516.66 Original Issue Proceeds $7,110,498.66 04rerref � Issue Summary � 8/28{2012 � 12:03 PM Northland Securities Public Finance Page 4 � Preliminary City of Apple �alley, Minnesota G.O. Bonds, Series 2012A Detail Costs Of Issuance Dated 09/15/2012 ( Delivered 09/27i2012 GQSTS OF ISSUANGE DETAIL Financial Advisor $24,600.00 Bond Counsei $15,000.00 Rating Agency Fee $9,000.00 Miscellaneous $1,500.00 Registrar / Paying Agent $4 870.00 TOTAL $54,970.00 04rerref � Issue Summary � 8128/2072 � 12:03 PM Northland Securities Public Finance Page 5 � Preliminary �ity of Apple �alley, Minnesota G.O. Bands, Series 2012A 2004 Refunding Refunding Summary Dated 09/15/2012 � Delivered 09/27/2012 Saurces Of Funds Par Amount of Bonds $4,55d,000.00 Reoffering Premium 22Q 496.2Q Accrued Interest from 09/15/2012 to 09/27/2012 3,033.33 Total Sources $4,773,529.53 Uses Of Funds Deposit to Current Refunding Fund 4 720 000.00 Costs of Issuance 29,450.00 Total Underwriter's Discount (0.460°l0} 20 930.00 Deposit to Debt Service Fund 3,033.33 Rounding Amount 116.20 Total Uses $4,773,529.53 Flow of Fands Detail State and Local Govemment Series (SLGS) rates for Date of OMP Candidates Current Refunding Escrow Solution Method Net Funded Total Cost of Investments $4,720,000.00 Total Draws $4,720,000.00 tssues Re#unded And Call Dates 04refold 12l0112012 PV Ar�alysis Summary (Net to Net) Net PV Cashflow Savings @ 0.772%(Bond Yield} 439,206.43 Accrued Interest Credit to Debt Service Fund 3,033.33 Contingency or Rounding Amount 116.20 Net Present Value Benefit $442,355.96 Net PV Benefit /$4,720,000 Refunded Principal 9.372% Net PV Benefit /$4,550,Oa0 Refunding Principal 9.722% Bond Statisties Average Life 3.295 Years Avera�e Coupon 2.0202346% NetlnterestCost(NIC) 0.6889797% Bond Yield for Arbitrage Purposes 0.7718246% True Interest Cost (TIC) 0.6623998% All Inclusive Cost {AIC) 0.8436204% 04rerref � Refunding � 8/28/2012 � 72:03 PM Northland Securities Public Finance Page s � Preliminary �ity of Apple Valley, Minnesota G.O. Bonds, Series 2Q 12A 2004 Refunding Debt Service Comparison Existing Date Totat P+t D!S Net New D/S Otd Net D1S �avings 12/15/2012 - 954,522.50 951,372.97 954,522.50 3,149.53 12/15l2013 928,75Q.00 - 928,750.00 981,420.00 52,670.00 12/1512014 929,700.00 - 929,700.00 998,420.00 68,720.00 12/15/2015 1,032,600.00 - 1,032,600.00 1,123,000.00 90,400.00 12115l2016 1,008,10Q.00 - 1,008,100.00 1,118,000.00 109,900.00 12/15/2017 9 - 953,700.00 1,081,600.00 127,900.00 Total $4,852,850.00 $954,522.50 $5,804,222.97 $6,256,962.50 $452,739.53 PV Anatysis Summary (Net to Net) Gross PV Debt Service Savings ..................... 439,206.43 Net PV Cashflow Savings @ 0.772%(Bond Yield)..... 439,206.43 Accrued Interest Credit to Debt Service Fund...... 3,033.33 Contingency or Rounding Amount .................... 116.20 Net Present Value Benefit $442,355.96 Net PV Benefit /$5,173,210.85 PV Refunded Debt Service 8.551% Net PV Benefit /$4,720,000 Refunded Principai... 9.372% Net PV Benefit /$4,550,000 Refunding Principal.. 9.722% Refunding Bond Information Refunding Dated Date 9/15/2012 Refunding Delivery Date 9/2712012 04rerref � Refunding � 8/28/2012 � 72:03 PM Northiand Securities Public Finance Page 7 � Preliminary �ity of Apple Valley, Minnesota G.O. Bonds, Series 2012A 2004 Refunding Debt Service Schedule Date Principal Coupon tnterest Total P+i Fisca{ Total 09J27/2012 - - - - - 06/15/2013 - - 68,250.00 68,250.00 - 12i15/2033 895,000.00 2.000% 45,500.Q0 860,500.00 928,750.00 06/15/2014 - - 37,350.00 37,350.00 - 12/15/2014 855,000.00 2.000% 37,350.00 892,350.00 929,700.00 06/75/2015 - - 28,800.00 28,800.00 - 12/15/2015 975,000.00 2.000% 28,800.00 1,003,800.00 1,032,600.00 06/15/2016 - - 19,050.00 19,050.00 - 12/15/2016 970,000.00 2.000% 19,050.Q0 989,050.00 1,008,100.00 06/15/2017 - - 9,350.00 9,350.00 - 12/15/2017 935,000.00 2.000% 9,350.00 944,350.00 953,700.00 Total $4,550,000.00 - $302,850.OQ $4,852,850.00 - Dated 9/15/2012 Delivery Date 9/27/2012 First Coupon Date 6l15/2013 First availabie call date Call Price _ Accrued Interest from 09/15/2012 to 09127/2012 3,033.33 Bond Year poliars $14,990.83 Average Life 3.295 Years Average Coupon 2.0202346% Net Interest Cost (NIC) 0.6889797% True Interest Cost {TIC) 0.6623998% All Inclusive Cost (AIC} 0.8436204% Bond Yieid for Arbitrage Purposes 0.7718246°!0 Net Interest Cost 0.5013842% Weighted Average Maturity 3.316 Years 04rertef � Refunding � 8/28/2012 � 72:03 PM Northland Securities Public Finance Page 8 ' Preliminary City af Apple Valley, Minnesota G.O. Bonds, Series 2012A 2004 Refunding Detail Costs Of Issuance Dated 09/75/2012 � Delivered 09/27/2012 CQSTS OF ISSUANGE DETAIL Finanaai Advisor $16,0OO.OQ Bond Counsel $6,000.00 Rating Agency Fee $4,500.00 Miscellaneous $500.00 Registrar / Paying Agent $2 450.00 TOTAL $29,450.00 04rerref � RefurMing � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 9 � Preliminary City of Apple Valley, Minnesota G.O. Bonds, Series 2412A 2004 Refunding Total Prior Net Debt Service Date Principai Coupon Interest Tatal P+i Net D/S Fiscal Total 09/27/2012 - - _ _ _ _ 12/01/2012 850,000.00 3.250% 104,522.50 954,522.50 954,522.50 - 12/15/2012 - - - - - 954,522.5� 06/01/2013 - - 90,710.00 90,710.00 90,710.00 - 12/01/2013 800,000.00 3.500% 90,710.00 890,710.00 890,710.00 - 12/15/2013 - - - - - 981,420.00 06/01/2014 - - 76,710.00 76,710.00 76,710.00 - 12/01/2014 845,000.00 3.600% 76,710.00 921,710.00 921,710.Q0 - 12/15/2014 - - - - - 998,420.00 06/01/2015 - - 61,500.00 67,500.00 61,500.00 - 12/01/2015 1,000,000.00 4.000% 61,500.00 1,061,500.00 1,061,500.00 - 12/15l2015 - - - - - 1,123,000.00 06/01/2016 - - 41,500.00 41,500.00 41,500.00 - 12/01/2016 1,035,000.00 4.000% 41,500.00 1,076,500.00 1,076,500.00 - 12/15/2016 - - - - - 1,118,000.00 06101/2017 - - 20,800.00 20,800.00 20,800.00 - 12/01/2017 1,040,000.00 4.000% 20,800.00 1,060,800.00 1,060,800.00 - 12/15l2017 - - - - - 1,081,600.00 Total $5,570,000.00 - $686,962.50 $6,256,962.50 $6,256,962.50 - Sources Of Funds Totai Sources _ Uses Of Funds Total Uses . 04rerref � Refunding � 8/28/2012 � 12:03 PM Northland Securities Public Finance Page 10 " Pre(iminary City of Apple Valley, Minnesota G,O. Refunding Bonds of 2004 Debt Service To Maturity And To Call Refunded Date Bands D/S To Cali Principal CQUpon tnterest Refunded D/S Fiscai Total 09/27(2012 - - - - - - - 12/Q112Q12 4,720,000.00 4,720,OQ0.00 - 3.250% - - - 06J01/2013 - - - - 90,710.00 90,710.00 - 12l01/2013 - - 800,000.00 3.500% 90,710.00 890,710.00 - 12/15/2013 - - - - - - 981,420.00 06/01 /2014 - - - - 76, 710.00 76, 710.00 - 12/01/2014 - - 845,000.00 3.600% 76,710.00 921,710.00 - 12l15/2014 - - - - - - 998,420.00 06/01/2015 - - - - 61,500.00 61,500.00 - 12/01/2015 - - 1,000,000.00 4.000% 61,500.00 1,061,500.OQ - 12/15/2015 - - - - - - 1,123,000.00 06/01/2016 - - - - 41,500.00 41,500.00 - 12/01/2016 - - 1,035,000.00 4.000% 41,500.00 1,076,500.00 - 12/15/2016 - - - - - - 1,118,000.00 06/01/2017 - - - - 20,800.00 20,800.00 - 12/01/2017 - - 1,040,000.00 4.000°1a 20,800.00 1,060,800.00 - 12/15/2017 - - - - - - 1,081,600.00 Total $4,720,000.00 $4,720,000.00 $4,720,000.00 - $582,440.00 $5,302,440.00 - Yield Statisttcs Average Life 3.353 Years Weighted Average Maturity (Par Basis) 3.320 Yeaes Average Coupon 3.6801696% Refunding Bond lnformation Refunding Dated Date 9/15/2012 Refunding Delivery Date 9/27i2012 04refold � SINGLE PURPOSE � 8/28/2012 � 12:03 PM Northland Securities Public Finance Page 11 � Preliminary City of Apple Valley, Minnesota G.Q. Bonds, Series 2012A 2004 Refunding Current Refunding Escrow Date PrincipaE Rate Receipts Disbursements Cash Balance 09/27l2012 - - _ _ _ 12/D1/ 4,7 - 4, 7 20,0 00.00 4,720,000.00 - Total $4,720,000.00 - $4,720,000.00 $4,720,000.00 - Investment Parameters Investment Model [PV, GIC, or Securities] PV Discount Default investment yield target Unrestricted Cost of Investments Purchased with Bond Proceeds 4,720,000.00 Total Cost of Investments $4,720,000.00 Target Cost of Investments at bond yieid $4 713 540.42 Actuai positive or (negative) arbitrage {6,459.58) Yield to Receipt -1.06E-11 Yield for Arbitrage Purposes 0.7718246% 04rerref � Refunding � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 12 ' Preliminary City of Apple �alley, Minnesota G.O. Bonds, Series 2012A Improvement New Money Project Summary Dated 09/15/2012 � Delivered 09127/2012 Sources Of Funds Par Amount of Bonds $920,000.00 Reoffering Premium 47,109.30 Accrued Interest from 09l15/2012 to 09/27/2012 613.33 Total Sources $967,722.63 Uses Of Funds Deposit to Project Construction Fund 900,000.00 Deposit to Capitalized Interest (CIF} Fund 4Q,786.67 Costs of Issuance 13,310.00 Unused Discount 6,900.00 Total Underwriter's Discount (0.460°/a) 4,232.00 Rounding Amount 1,880.63 Deposit to Debt Service Fund 613.33 Total Uses $967,722.63 Flow af Funds Detaii State and Local Government Series (SLGS) rates for Date of OMP Candidates Project Construction Fund Solution Method Net Funded Totai Cost of Investments $900,000.00 Totai Draws $900,000.00 Capitalized Interest Fund Solution Method Net Funded Original Bond Proceeds 40,786.67 Accrued Interest 613.33 Total Draws $41,400.00 Bond Statistics Average Life 6.755 Years Average Coupon 2.0098697% NetlnterestCost(NIC) 1.3198954% Bond Yieid for Arbitrage Purposes 0.7718246% True Interest Cost (TiC) 1.2770762% All Inclusive Cost (AIC) 1.4946107% 04rerref � Improvement � 8Y28l2012 � 12:03 PM Northland Securities Public Finance Page 73 ' Preliminary City Qf Apple Valley, Minnesota G.O. Bands, Series 2012A Improvement New Money Debt Service Schedule Date Rrinc�pa[ Goupon Interest Totai P+t Fiscat Tatal 09/27/2012 - - - - - 06/15/2093 - - 13,800.d0 13,8Q0.00 - 12J15/2013 - - 9,200.00 9,200.00 23,000.00 06l1512014 - - 9,200.00 9,200.00 - 12l1512014 25,000.00 2.000% 9,200.00 34,200.00 43,400.00 06/15/2015 - - 8,950.00 8,950.00 - 12/15/2015 90,000.00 2.000% 8,950.00 98,950.00 707,900.00 06/15I2016 - - 8,050.00 8,050.00 - 12/15/2016 110,000.00 2.Q00% 8,050.00 118,050.00 126,100.00 06/15/2017 - - 6,950.00 6,950.00 - 12/15/2017 110,000.00 2.000% 6,950.00 116,950.00 123,900.00 06/1512018 - - 5,850.00 5,850.00 - 12/15/2018 110,000.00 2.000% 5,850.00 115,850.00 121,700.QQ 06/15/2019 - - 4,750.00 4,750.00 - 12/15/2019 115,000.00 2.000% 4,750.00 119,750.00 124,500.00 06l15/2020 - - 3,600.00 3,600.00 - 12115/2020 120,000.00 2.000% 3,600.00 123,600.00 127,200.00 06/15/2021 - - 2,400.00 2,400.00 - 12/15/2021 120,000.00 2.000% 2,400.00 122,400.00 124,$00.00 06/15/2022 - - 1,200.00 1,200.00 - 12/15/ 1 20,000.0 0 2. 000% 1, 2 0 0.00 121,20Q.00 122,400.00 Total $920,000.00 - $124,900.00 $1,044,900.00 - Dated 9/15/2012 Delivery Date 9/27/2012 First Coupon Date 6/15/2013 First available cail date Call Price _ Accrued Interest from 09/15/2012 to 09/27l2012 613.33 Bond Year pollars $6,214.33 Average Life 6.7b5 Years Average Coupon 2.0098697% Net Interest Cost (NIC) 1.3198954% True Interest Cost (TIC) 1.2770762% All Inciusive Cost (AIC) 1.4946107% Bond Yiefd for Arbitrage Purposes 0.7718246% Net Interest Cost 1.1844706% Weighted Average Maturity 6.737 Years 04rerref � Improvement � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 14 � Preliminary City of Apple Valley, Minnesota G.O. Bonds, Series 2Q12A Improvement New Money Net Debt Service Schedule Date Principa! Caupon interest Total P+t CIF Net New D/S 12/15/2012 - - - - - - 12t15/2013 - - 23,000.00 23,000.00 (23,OOQ.00) - 12i15l2014 25,000.00 2.000°fo 18,400.00 43,400.04 {18,40Q,OQ) 25,�00.00 12/15/2015 90,000.00 2.000% 17,900.00 107,900.00 - 107,900.00 12/15/2016 110,000.00 2.000% 16,100.00 126,100.00 - 126,100.00 12/15/2017 110,000.00 2.000% 13,900.00 123,900.00 - 123,900.00 12/15/2018 110,000.00 2.000% 11,700.00 121,700.00 - 121,700.00 12l15/2019 115,000.00 2.000% 9,500.00 124,500.00 - 124,500.00 12/15/2020 120,000.00 2.000% 7,200.00 127,200.00 - 127,200.00 12/15/2021 120,000.00 2.000% 4,800.00 124,800.00 - 124,800.00 12/15/2022 120,000. 2.00 2,4 00.00 122,400.00 - 122,400.00 Total $920,000.00 - $724,900.00 $1,044,900.00 (41,400.00} $1,003,500.00 04rerref � �mprovement ( 8/28f2012 � 12:Q3 PM Northland Securities Public Finance Page 15 � Preliminary City of Apple Valley, Minnesota G.O. Bonds, Series 2012A Improvement New Money Detail Costs Of Issuance Dated 09/15/2012 � Delivered 09/27l2012 COSTS QF ISSUANCE DETAIl. Financial Advisor $5,100.00 Bond Counsel $4,500.00 Rating Agency Fee $2,000.00 Miscellaneous $500.00 Registrar/ Paying Agent $1 210.00 TOTAL $13,310.00 04rerref � Improvement � 8l28/2012 � 12:03 PM Northland Securities Public Finance Page 16 ' Preliminary City of Apple Valley, Minnesata G.O. Bonds, Series 2012A Equipment Certificates New Money Project Summary Dated 09/15/2012 � Delivered 09/27/2012 Sources Of Funds Par Amount of Bonds $1,305,000.00 Reoffering Premium 63,376.50 Accrued Interest from 09/15t2012 to 09127/2012 870.00 Total Sources $1,369,246.50 Uses Of Funds Deposit to Project Construction Fund 1,320,000.00 Deposit to Capitalized interest (CIF) Fund 18,705.00 Costs of Issuance 12,210.00 Unused Dis 9,787.50 Total Underwriter's Discount (0.460%) 6,003.00 Rounding Amount 1,671.00 Deposit to Debt Service Fund 870.00 Total Uses $1,369,246.50 Flow of Funds Detail State and Locai Government Series (SLGS} rates for Date of OMP Candidates Project Construction Fund Solution Method Net Funded Total Cost of Investments $1,320,000.00 Total Draws $1,320,000.00 Capitalized Interest Fund Solution Method Net Funded Original Bond Proceeds 18,705.00 Accrued Interest 870.00 Total Draws $19,575.00 Bond Statisties Average Life 4.868 Years Average Coupon 2.0136949% Net Interest Cost (NIC) 1.1105663% Bond Yield for Arbitrage Purposes 0.7718246% True Interesf Cost (TIC) LU700767% Ali Inclusive Cost (AIC) 1.2582980% 04rerref � Equipment � 8/28l2012 � 12:03 PM Northland Securities Public Finance Page 17 ' Preliminary City of Apple Valley, Minnesota G.U. Bonds, Series 2412A Equipment Certificates New Money Debt Service Schedule Date Principal Coupon tnterest Totat P+1 Fiscat Tatal 09/27/2012 - - - - - 06/95/2013 - - 19,575.00 19,575.00 - 12/15/2013 170,000.00 2.000% 13,050.00 183,050.00 202,625.00 06/15/2014 - - 11,350.00 11,350.00 - 12/15I2014 160,000.00 2.000% 11,350.00 171,350.00 182,700.00 06/15/2015 - - 9,750.00 9,750.00 - 12l15/2015 165,000.00 2.000% 9,750.00 174,750.00 184,500.00 06/15/2016 - - 8,100.00 8,100.00 - 12/15/2016 165,000.00 2.�00% 8,100.00 173,100.00 181,200.00 06/15/2017 - - 6,450.00 6,450.00 - 12/15l2017 175,000.00 2.000% 6,450.00 181,450.00 187,900.00 06/15/2018 - - 4,700.00 4,700.00 - 12/15/2018 110,000.00 2.000% 4,700.00 114,700.00 119,400.00 06/15/2019 - - 3,600.00 3,600.00 - 12/1512019 115,000.00 2.000% 3,600.00 118,600.00 122,200.00 06/15/2020 - - 2,450.00 2,450.00 - 12/15/2020 120,000.00 2.000% 2,450.00 122,450.00 124,900.00 06/15/2021 - - 1,250.00 1,250.00 - 12/15/2021 125,000.00 2.000% 1,250.00 126,250.00 127,500.00 Total $1,305,000.00 - $127,925.00 $1,432,925.00 - Dated 9/15l2012 Delivery Date 9/27l2012 First Coupon Date 6/15l2013 First available cali date Call Price - Accrued Interest from 09l15/2012 to 09l27/2012 870.00 Bond Year pollars $6,352.75 Average �ife 4.868 Years Average Coupon 2.0136949% Net fnterest Cost (NIC) 1.1105663% True Interest Cost (TIC) 1.0700767% All inclusive Cost (AIC) 1.2582980% Bond Yield for Arbitrage Purposes 0.7718246% Net interest Cost 0.9532288% Weighted Average Mafurity 4.882 Years 04rerref � Equipment � 8/28/2012 � 12:03 PM Northland Securities Public Finance Page 18 ' Preliminary City of Apple Valley, Minnesota G.O. Bonds, Series 2012A Equipment Certificates New Money Net Debt Service Schedule Date Principal Coupon Interest Tota! P+1 CtF Net New D/S 12/15/2012 - - - - - - 12/15/2013 170,000.00 2.000% 32,625.00 202,625.00 (19,575.00) 183,050.00 12/1512014 180,000.0� 2.000% 22,700.00 182,700.00 - 182,700.00 12115/2015 165,000.00 2.000% 19,500.00 184,500.00 - 184,500.00 12/15/2016 165,000.00 2.000% 16,200.00 181,200.00 - 181,200.00 12/15/2077 175,000.00 2.000% 12,900.00 187,900.00 - 187,900.00 12/15/2018 110,000.00 2.000% 9,400.00 119,400.00 - 119,400.00 12/15(2019 115,000.00 2.000% 7,200.00 122,200.00 - 122,200.00 12/15/2020 120,000.00 2.000% 4,900.00 124,900.00 - 124,900.00 12/15/2021 125,000.00 2.OQ0% 2,500.00 127,500.00 - 127,500.00 Total $7,305,000.00 - $127,925.00 $1,432,925.00 (19,575.00) $1,413,350.00 04rerref � Equipment ( 8/28/2012 � 12:03 PM Northland Securities Public Finance Page 19 � Preliminary City of Apple �alley, Minn�sata G.O. Bands, Series 2012A Equipment Certificates New Money Detail Costs Of Issuance Dated 09/15/2012 � Delivered 09/27/2012 GOSTS OF fSSUANCE DETAIl Financial Advisor $3,500.00 Bond Counsel $4,500.00 Rating Agency Fee $2,500.00 Miscellaneous $500.00 Registrar / Paying Agent $1,210.00 TOTAL $12,210.00 04rerref � Equipment � 8/28/2012 � 12:03 PM Northland Securities Public Finance Page 20 FiLE: nrrLE vai.LEY zoi2a CITY OF APPLE VALLEY, MINNESOTA ` DATE OF ANALYSIS: AUGUST 28 zoi2 GENERAL OBLIGATION BONDS OF 2012A FINAL DATED DATE OF ISSUE: SEPTEMBER 15, 2012 PAR AMOiTNT $6,775�000 � (A) (B) (C) (�) ��') (F) (G) (H) (� REFUNDING IMPROVEMENT EQUIPMENT TQTAL ALL BONDS BONDS CERTIFICATES BONDS ESTIMATED TOTAL STATUATORY (12-15) (12-15) (12-15) (12-15) INTEREST � DEBT COVERAGE YEAR PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL RATE3 INTEREST SERVICE 5.00% YEAR 2012 2012 2013 $815,000.00 $170,000.00 $985,000.00 2.00% 169,375.40 1,154,375.00 1,212,093.75 2013 2014 855,000.00 $25,000.00 160,000.00 1,040,000.00 2.00% 115,800.00 1,155,800.00 1,213,590.00 2014 2015 9�5,000.00 90,000.00 165,000.00 1,230,000.00 2.00% 95,OOO.QO 1,325,000.00 1,391,250.00 2015 2016 97Q000.00 110,000.00 165,000.00 1,245,000.00 2.00% 7Q400.00 1,315,400.00 1,381,170.00 2016 2017 935,000.00 110,000.00 175,000.00 1,220,000.00 2.00% 45,500.00 1,265,500.00 1,328,775.00 2017 2018 0.00 110,000.00 110,000.00 220,000.00 2.00% 21,100.00 241,100.00 253,155.00 2018 2019 0.00 115,000.00 ll5,000.00 230,000.00 2.00% 16,700.00 246,�00.00 259,035.00 2019 2020 0.00 120,000.00 120,000.00 240,000.00 2.00% 12,100.00 252,100.00 264,705.00 2020 2021 0.00 120,000.00 125,000.00 245,000.00 2.00% 7,300.00 252,300.00 264,915.00 2021 2022 0.00 120,000.00 0.00 120,000.00 2.00% 2,400.00 122,400.00 128,520.00 2022 2023 0.00 0.00 0.00 0.00 0.00% 0.40 0.00 0.00 2023 2024 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2024 2025 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2025 2026 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2026 2027 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2027 2028 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 202$ 2029 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2029 2030 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2030 2031 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2031 2032 0.00 0.00 0.00 0.00 0.00% 0.00 0.00 0.00 2032 4,550,000.00 920,000.00 1,305,000.00 6,775,000.00 555,6'I5.00 7,330,675.00 7,697,208.75 APPLICATION OF FUNDS BONDS DATED: SEPTEMBER 15, 2012 NEEDS FOR REFUNDING BONDS $4,720,000.00 NEEDS FOR IMFROVEMENT BONDS 900,000.00 BONDS MATURE: DECEMBER 15, 2013 THROUGH 2O22 NEEDS FOR EQUIPMENT CERTIFICATES 1,320,000.00 TOTAL NET HARD COSTS $6,940,000.00 INTEREST: JUNE 15, 2013 AND SEMIANNUALLY THEREAFTER ON EACH JUNE 15 AND DECEMBER 15. ADD SOFT COSTS OF ISSUANCE OPTION: ALL BONDS ARE ISSUED WITH NO CALL OPTION LESS: PREMIUM PAID (330,982.00) DEPOSIT TO DEBT SERVICE FUND 20,35533 MININUM BID: $6,743,835.00 DISCOUNT FACTOR (.46% OF PAR) 31,165.00 PAYING AGENT & EST. RATING FEE (THIS ISSUE SHARE) 9,000.00 REGISTRAR: NORTHLAND TRUST SERVICES CAPITALIZED INTEREST 59,491.67 EST. REGISTRATION 4,870.00 RESOLUTION SETTING SALE: AUGUST 9, 2012 ESTIMATED ADVISOR FEE 24,600.00 EST. SALE DATE: AUGUST 28, 2012 (BID OPENING AT 11;OOAM AT NSI OFFICE) ESTIMATED MISC. FEES 1,500.00 EST. AWARD DATE: AUGUST 28, 2012 (5:00 PM AT CITY HALL) ESTIMATED LEGAL OPINION 15,000.00 . susTOTAL $6,��s,000.00 � p RT H LAN D�S E C U R I T I E S LESS: INVESTMENT INCOME ON CONSTR. ACCT. $0.00 GRANDTOTAL $6,'775,000.00 ROLJNDED FOR ISSUANCE $6,775,000.00 NORTHLAND SECUffiTIES, INC. STEVEN J. MATTSON, EXECUTIVE VICE PRESIDENT 612-851-5919 BOND YEARS 27,783.75 800-$51-2920 FILE: APPLE VALLEY 2012 WATER CITY OF APPLE VALLEY, MINNESOTA ' naTE oF arraLYSis: AUGUS�r 28, zoi2 GENERAL OBLIGATION REFLJNDING BONDS OF 2012 FINAL DATED DATE OF ISSUE: SEPTEMBER 15, 2012 PAR AMOITNT $4,550 (A) (B) (C) ��) �E) (� (G) (� �) (� ESTIMATED TOTAL STATUATORY ESTIMATED ESTIMATED ANNUAL (12-15) INTEREST DEBT COVERAGE FUND BALANCE TAX SURPLUS CUMULATIVE YEAR PRINCIPAL RATES INTEREST SERVICE 5.00% 12/31/2012 LEVI' lDEFICIT BALANCE YEAR 2012 0.00 $0.00 2012 2013 $815,000.00 2.00% 113,750.00 928,750.00 975,187.50 $206,911.00 980,000.00 211,723.50 211,723.50 2013 2014 855,000.00 2.00% 74,700.00 929,700.00 976,185.00 985,000.00 8,815.00 220,538.50 2014 2015 975,000.00 2.00% 57,600.00 1,032,600.00 1,084,230.00 990,000.00 (94,230.00) 126,308.50 2015 2016 97Q000.00 2.00°10 38,100.00 1,00$,100.00 1,OS8,505.00 990,000.00 (68,505.00) 57,80350 2016 2017 935,000.00 2.00% 18,700.00 953,700.00 1,001,385.00 990,000.00 (ll,385.00) 46,418.50 2017 2018 0.00 2.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2018 2019 0.00 2.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2019 2020 0.00 2.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2020 2021 0.00 2.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2021 2022 0.00 2.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2022 2023 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2023 2024 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2024 2025 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2025 2026 0.00 0.00% O.QO 0.00 0.00 0.00 0.00 46,418.50 2026 2027 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2027 2028 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2028 2029 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2029 2030 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2030 2031 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 46,418.50 2031 2032 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 46,418.50 2032 4,550,000.00 302,850.00 4,852,850.00 5,095,492.50 206,911.00 $4,935,000.00 46,418.50 APPLICATION OF FUNDS BONDS DATED: SEPTEMBER 15, 2012 DEPOSIT TO CURRENT REFUNDING FUND $4,720,000.00 Less: EXCESS PREMIUMS (220,496.20) BONDS MATURE: DECEMBER 15, 2013 THROUGH 2O22 TOTAL NET HARD COSTS $4,499,503.80 ADD SOFT COSTS OF ISSUANCE INTEREST: JUNE 15, 2013 AND SEMIANNUALLY THEREAFTER DEPOSIT TO DEBT SERVICE FUND 116.20 ON EACH JiJNE 15 AND DECEMBER I5. DISCOLJNT FACTOR (.46% OF PAR) 20,930.00 OPTION: ALL BONDS ARE ISSUED WITH NO CALL OPTION EST. RATING FEE (THIS ISSUE SHARE) 4,500.00 CAPITALIZED INTEREST (0 MONTHS) 0.00 PURCHASE PRICE: $4,529,070.00 EST. REGISTRATION (THIS ISSUE SHARE) 2,450.00 PAYING AGENT & ESTIMATED ADVISOR FEE (THIS ISSUE SHARE) 16,000.00 REGISTRAR: NORTHLAND TRUST SERVICES ESTIMATED MISC. FEES 500.00 ESTIMATED LEGAL OPINION 6,000.00 EST. TRIGGER DATE: AUGUST 9, 2012 SUBTOTAL $4,550,000.00 EST. PRICING DATE: AUGUST 28, 2012 LE5S: INVESTMENT INCOME ON CONSTR. ACCOUNT $0.00 EST. RESOLUTION DATE: AUGUST 28, 2012 GRANDTOTAL $4,550,000.00 � ROUNDED FOR ISSUANCE $4,550,000.00 NCJRTHLAND�SECURITIES NORTHLAND SECURITIES, INC. STEVEN J. MATTSON, EXECUTIVE VICE PRESIDENT 612-851-5919 BOND YEARS 15,142.50 800-851-2920 FII.E: APYLE VALLEY 2012 IMPR. CITY OF APPLE VALLEY MINNESOTA � DATE OF ANALYSIS: AUGUST 28 2012 GENERAL OBLIGATION IMPROVEMENT BONDS OF 2012 FINAL DATED DATE OF ISSUE: SEPTEMBER 15, 2012 PAR AMOUNT $920�000 (A) (B) (C) (D) (E) (F) (G) (H) (I) (,n (K) ESTIMATED TOTAL STATUATORY ESTIMATED ANNUAL (12-15) INTEREST DEBT COVERAGE CAPITALIZED ASSESSMENT TAX SURPLUS CUMULATIVE YEAR PRINCIPAL RATES INTEREST SERVICE 5.00% INTEREST INCOME LEVY /DEFICIT BALANCE YEAR 2012 0.00 $0.00 2012 2013 23,000.00 23,000.00 24,150.00 $40,786.67 $0.00 0.00 16,636.67 16,636.67 2013 2014 $25,000.00 2.00% 18,400.00 43,400.00 45,570.00 30,000.00 0.00 (15,570.00) 1,066.67 2014 2015 9Q000.00 2.00% 17,900.00 107,900.00 113,295.00 13Q000.00 0.00 16,705.00 17,771.67 2015 2016 110,000.00 2.00% 16,100.00 126,100.00 132,405.00 130,000.00 0.00 (2,405.00) 15,366.67 2016 2017 ll0,000.00 2.00% 13,900.00 123,900.00 130,095.00 130,000.00 0.00 (95.00) 15,271.67 2017 2018 11Q000.00 2.00% ll,700.00 121,700.00 127,785.00 130,000.00 0.00 2,215.00 17,486.67 2018 2019 115,000.00 2.00% 9,500.00 124,500.00 130,725.00 130,000.00 0.00 (�25.00) 16,761.67 2019 2020 120,000.00 2.00% 7,200.00 127,200.00 133,560.00 130,000.00 0.00 (3,560.00) 13,201.67 2020 2021 120,000.00 2.00°/a 4,800.00 124,800.00 131,040.00 130,000.00 0.00 (1,040.00) 12,161.67 2021 2022 120,000.00 2.00% 2,400.00 122,400.00 128,520.00 130,000.00 0.00 1,480.00 13,641.67 2022 2023 0.00 0.00% 0.00 0.00 0.00 10,000.00 0.00 10,000.00 23,64i.67 2023 2024 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2024 2025 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2025 2026 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2026 2027 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2027 2028 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2028 2029 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2029 2030 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2030 2031 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2031 2032 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 23,641.67 2032 920,000.00 124,900.00 1,044,900.00 1,097,145.00 40,786.67 1,080,000.00 $0.00 23,641.67 APPLICATION OF FUNDS ESTIMATED CONSTRUCTION NEEDS $900,000.00 BONDS DATED: SEPTEMBER 15, 2012 Less: EXCESS PREMNMS (47,109.30) TOTAL NET HARD COSTS $852,890.'70 BONDS MATURE: DECEMBER 1 S, 2013 THROUGH 2O22 ADD SOFT COSTS OF ISSUANCE CONTRIBUTION TO DEBT SERVICE FUND 8,780.63 INTEREST: JUNE 15, 2013 AND SEMIANNUALLY THEREAFTER DISGOUNT FACTOR (.46% OF PAR) 4,232.00 ON EACH JUNE 15 AND DECEMBER 15. EST. RATING FEE (THIS ISSUE SHARE) 2,000.00 OPTION: ALL BONDS ARE ISSUED WITA NO CALL OPTION CAPITALIZED INTEREST (27 MONTHS) 40,786.67 EST. REGISTRATION (THIS ISSUE SHARE) 1,210.00 MININUM BID: $915,768.00 ESTIMATED ADVISOR FEE (THIS ISSUE SHARE) 5,100.00 PAYING AGENT & ESTIMATED MISC. FEES 500.00 REGISTRAR: NORTHLAND TRUST SERVICES ESTIMATED LEGAL OPINION 4,500.00 SUBTOTAL $920,000.00 RESOLUTION SETTING S� AUGUST 9, 2012 LESS: INVESTMENT INCOME ON CONSTR. ACCOUNT $0.00 EST. SALE DATE: AUGUST 28, 201: (BID OPENING AT 11;OOAM AT NSI OFFICE) GRANDTOTAL $920,000.00 EST. AWARD DATE: AUGUST 28, 201: (5:00 PM AT CITY HALL) ROLJNDED FOR ISSUANCE $92Q000.00 � NORTHLAND�SECURITIES NORTHLAND SECURITIES, INC. STEVEN J. MATTSON, EXECUTIVE VICE PRESIDENT 612-851-5919 BOND YEARS 6,245.00 800-851-2920 FILE: APPLE VALLEY EQUIPMENT CERTIS 2012 CITY OF APPLE VALLEY, MINNESOTA DATE OF ANALYSIS: AUGUST 28 2012 GENERAL OBLIGATION EQUIPMENT CERTIFICATE5 OF 2012 FINAL DATED DATE OF ISSUE: SEPTEMBER 15, 2012 PAR AMOUNT $1,305,000 � �A) �B) �C) �) �E) �F) �G) (H) �� �� �K) '� ESTIMATED TOTAL STATUATORY REVENUE FROM ESTIMATED ANNUAL I I� (12-15) INTEREST DEBT COVERAGE CAPITALIZED GOLF COURSE TAX SURPLUS CUMULATIVE i YEAR PRINCIPAL RATES INTEREST SERVICE 5.00% INTEREST (5 YEAR TERM) LEVY /DEFICIT BALANCE YEAR i 2012 0.00 $0.00 2012 2013 $170,000.00 2.00% 32,625.00 202,625.00 212,756.25 $18,705.00 $16,400.00 178,000.00 348.75 348.75 2013 2014 160,000.00 2.00% 22,700.00 182,700.00 191,835.00 16,400.00 178,000.00 2,565.00 2,913.75 2014 � 2015 165,000.00 2.00% 19,500.00 184,500.00 193,725.00 16,400.00 179,000.00 1,675.00 4,588.75 2015 I 2016 165,000.00 2.00% 16,200.00 181,200.00 190,260.00 16,400.00 180,000.00 6,140.00 10,728.75 2016 2017 1'75,000.00 2.00% 12,900.00 187,900.00 197,295.00 16,400.00 181,000.00 105.00 10,833.75 2017 2018 110,000.00 2.00% 9,400.00 119,400.00 125,370.00 0.00 125,004.00 (370.00) 1Q463.75 2018 I 2019 ll5,000.00 2.00% 7,200.00 122,200.00 128,310.00 0.00 127,000.00 (1,310.00) 9,153.�5 2019 2020 120,000.00 2.00% 4,900.00 124,900.00 131,145.00 0.00 128,000.00 (3,145.00) 6,008.'75 2020 2021 125,000.00 2.00% 2,500.00 127,500.00 133,875.00 0.00 128,000.00 (5,875.00) 133.75 2021 2022 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2022 , 2023 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2023 2024 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2024 2025 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2025 2026 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.'75 2026 2027 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2027 2028 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2028 2029 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2029 2030 0.00 0.00% 0.00 0.00 0.00 0.00 Q.00 0.00 133.75 2030 2031 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2031 2032 0.00 0.00°/a 0.00 0.00 0.00 0.00 0.00 0.00 133.75 2032 1,305,000.00 127,925.00 1,432,925.00 1,504,571.25 18,705.00 82,000.00 $1,404,000.00 133.75 APPLICATION OF FUNDS FIRE TRUCK $498,000.00 BONDS DATED: SEPTEMBER 15, 2012 WATER TRUCK 135,000.00 FRONT END IAADER (#350) 150,000.00 BONDS MATURE: DECEMBER 15, 2013 THROUGH 2O21 IAADALL LTNIT (#363) 71,000.00 I, FRONT END IAADER (#336) 143,000.00 INTEREST; JUNE 15, 2013 AND SEMIANNUALLY THEREAFTER ' PARK MOWERS (5 YEAR AMORTIZATION) 323,000.00 ON EACH JUNE 15 AND DECEMBER I5. Less: EXCESS PREMIUMS -63,376.50 OPTION: ALL BONDS ARE ISSUED WITH NO CALL OPTION TOTALNET HARD COSTS $1,256,623.50 ADD SOFT COSTS OF ISSUANCE PURCHASE PRICE: $1,298,99'7.00 UNSUED DISCOLTNT-DEPOSIT TO DEBT SERVICE 11,458.50 PAYING AGENT & DISCOLINT FACTOR (.46% OF PAR) 6,003.00 REGISTRAR: NORTHLAND TRUST SERVICES EST. RATING FEE (THIS ISSUE SHARE) 2,500.00 CAPITALIZED INTEREST (9 MONTHS) 18,705.00 RESOLUTION SETTING SA] AUGUST 9, 2012 EST. REGISTRATION (THIS ISSUE SHARE) 1,210.00 EST. SALE DATE: AUGUST 28, 2012 (BID OPENING AT 11;OOAM AT NSI OFFICE) ESTIMATED ADVISOR FEE (THIS ISSUE SHARE) 3,500.00 EST. AWARD DATE: AUGUST 28, 2012 {5:00 PM AT CITY HALL) ESTIMATED MISC. FEES 500.00 � ESTIMATED LEGAL OPINION 4,500.00 suBTOTaz, $i,3os,000.00 N � RT H LAN D S E C LJ R I T I E S LESS: INVESTMENT INCOME ON CONSTR. ACCOUNT $0.00 GRANDTOTAL $1,305,000.00 NORTHLAND SECURITIES, INC. ROUNDED FOR ISSUANCE $1,305,000.00 STEVEN J. MATTSON, EXECUTIVE VICE PRESIDENT 612-851-5919 800-851-2920