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4.1. SR 09-25-2000Item #4.1. City of River MEMORANDUM TO: Mayor & City Council FROM: Lori Johnson, Finance Director DATE: September 25, 2000 SUBJECT: Resolution Providing for the Sale of $1,740,000 G.O. Tax Increment Bonds, Series 2000A, $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B, $900,000 G.O. Improvement Refunding Bonds, Series 2000C, $515,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D Attached is the Bond Sale Report prepared by Ehlers & Associates, Inc. for the city's upcoming bond issues. The bonds to be issued include financing for both the Western Area Phase IV improvements and the street and storm sewer portion of the East Elk River improvements. In addition, three current issues are being refunded in an effort to reduce future interest costs. Please refer to the Purpose sections of the Bond Sale Report for summary information on each issue. This memo will provide only an overview of each of these bond issues; if you would like a detailed financial analysis of each of these issues, please contact me. Sid Inman, Ehlers and Associates, and I will be present on Monday to discuss this item with the council and address any questions you may have. $1,740,000 G.O. TIF Bonds Series 2000A - East Elk River Improvement Project In 1999, the city issued $5,725,000 of improvement bonds to finance the sewer and water portion of the East Elk River improvements. As you may recall, repayment of the 1999 debt will be mainly from trunk sewer and water special assessments with smaller obligations from TIF 19 (Elk River Crossing), and the sewer and water funds. Now that bids have been awarded for all components of this project, it is time to issue the next bond to finance the street and storm sewer part of this project not covered by state or federal funds. 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone (763) 441-7420 · Fax (763) 441-7425 The total project cost for the East Elk River improvements is expected to be approximately $13,300,000. The final financing methods and revenue sources for this project are consistent with the financing proposals presented to the council throughout the project feasibility and numerous council discussions on the project whereby a portion of the street and storm sewer costs were to be funded by TIF 19 and other city revenue sources including, but not limited to, Capital Project reserves, Storm Sewer fund reserves, and tax levies. Approximately $725,000 of the 2000A issue is for eligible TIF 19 costs and tax increment will be used to fund that portion of the debt. The balance of the issue, $867,489, will be funded through Capital Project reserves, Storm Sewer fund reserves, and tax levies. This bond issue will require a tax levy that the city may cancel if other funds are available to meet debt service. As you may recall, no assessments were levied for the street and storm sewer portion of this project. More specific information on the amount of city funding required will be available after the project is completed. $1~275,000 G.O. Improvement Bonds Series 2000B - Western Area Phase IV This bond will finance the special assessment portion of this project. The state is a participant in this project and will pay its share of the street and intersection improvements and part is MSA eligible. $900,000 G.O. Improvement Refunding Bonds, Series 2000C - Refund 1992B Western Area Phase I Improvements $515,000 Taxable Tax Increment Refunding Bonds, Series 2000D - Refund 1989B TIF 6, Mork Clinic Project, and Refund 1990A TIF 7, AmericInn Project These three bonds are being refunded now to reduce costs of issuance since they can be spread among all four bonds being issued thereby reducing issuance costs for the refunding, which creates a larger savings. The 2000C refunding results in a net present value savings of $40,393.06 and the 2000D results in a $26,943.18 savings. Action Requested The City Council is asked to consider the attached resolution providing for the sale of the above mentioned bond issues. BOND SALE REPORT $1,740,000 G.O. Tax Increment Bonds, Series 2000A $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B $900,000 G.O. Improvement Refunding Bonds, Series 2000C $510,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D City of Elk River, Minnesota September 25, 2000 EHLERS & AssoCIATES INC 3060 Centre Pointe Drive Roseville, MN 55113-1105 651.697.8506 fax651,697.8506 www.ehlers-inc,com Bond Sale Report Overview This report describes the proposed plan for the City of Elk River to issue: $1,740,000 G.O. Tax Increment Bonds, Series 2000A (the "2000A Bonds"). $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B (the "2000B Bonds"). $900,000 G.O. Improvement Refunding Bonds, Series 2000C (the "2000C Bonds"). $515,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D (the "2000D Bonds"). This report has been prepared by Ehlers & Associates, in consultation with City Staff and bond counsel. This report deals with: · Purpose and components of bond issue. · Stmcture. · Other considerations in issuing bonds. · Market conditions. · Issuing process. Bond Sale Report 2000A Bonds Purpose The $1,740,000 G.O. Tax Increment Bonds, Series 2000A are being issued pursuant to Minnesota Statutes, Chapters 475 and 469. The 2000A Bonds are being issued to finance a portion of the costs of the East Elk River Improvement Project. Financing these projects requires a bond issue in the amount of $1,740,000. The proposed finance plan consists of the following sources and uses of funds: SOURCES USES Par Amount of Bonds $1,740,000 Project Costs $1,592,489 Up-Front Revenue 0 Costs of Issuance 21,900 Discount 27,951 Capitalized Interest 97,660 Total Sources $1,740,000 Total Uses $1,740,000 Structure and Repayment The 2000A Bonds are general obligations of the City of Elk River and as such are secured by a pledge of the City' s full faith, credit, and taxing powers. It is the intent of the City to pay principal and interest from several different sources. Approximately 42% of the revenue support will come from the City's Tax Increment Financing District No. 19. As required by State Law, the City will certify a property tax levy sufficient to provide revenues equivalent to 105% of annual debt service. It is the intent of the City to abate the annual levy from other available revenues. The preliminary projection of debt service and revenues for the 2000A Bonds appears below. The 2000A Bonds will be sold October 23, 2000 and be dated November 1, 2000. The first interest payment on the 2000A Bonds will be August 1, 2001, and semiannually thereafter on February 1 and August 1. Principal on the 2000A Bonds will be due on February 1 in the years 2003 through 2015. We recommend that 2000A Bonds maturing in the 2008 years through 2015 be subject to prepayment at the discretion of the City on February 1, 2007 and any date thereafter. $1,740,000 O.Q Tc~ Inc~rnent Bcnc~, Se~ie~ 2000A Tc~ Ocldtdized 01her Dale Prindod Rote Inter~t P&I I ncr ~-~-~-~ Intgest Revenue 2/1/2001 2/1/2002 0 0.000% ] 04,] 00.00 104,100.00 0 97,660 6,440 2/1/2003 80,000 4.45096 83,280.00 163280.00 59,498 103,782 2/1/2004 105,000 4.50056 79,720.00 184,720.00 83,510 101210 2/1/2005 110,000 4.5§0% 74,995.00 184,995.00 81,510 103,485 2/1/2006 120,000 4.60056 69,Q90.00 189,990.00 84,435 105,555 2/1/2007 120,000 4.65056 64.470.00 184,470.00 82,125 102,345 2/1/2008 130,000 4.70056 58,890.00 188,890.00 84,788 104,102 2/1/2009 130,000 4.750% 82,780.00 182,780.00 82208 100,572 2/1/2010 140,000 4.800% 46,005.00 186,605.00 84,598 102,007 2/1/2011 145,000 4.850% 39,885.00 184,885.00 81,705 103,180 2/1/2012 155,000 4.900% 32,852.50 187,852 ~50 83,748 104,105 2/1/2013 160,000 4.95056 2§,257.50 185,257 ~50 80,528 104,730 2/1/2014 170,000 5.00056 17,337.50 187,33730 82238 105,100 2/1/2015 175,000 5.050% 8,837.80 183,837 ~50 78,638 105,200 TOTAL 1,740,000 759,000.00 2,499,000.00 1,049,529 97,660 1251,811 Av~m~e Li~ Ax~z~ge Coupon N et I~l~-2~st Cost (NI2) Tnle l~t~tCost 8 ~74 Yems 4 ~6071% 5.03971% 5.07780% 2 Bond Sale Report 2000B Bonds Purpose The $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B (the "Bonds") are being issued pursuant to Minnesota Statutes, Chapter 475 and Section 429.091. The 2000B Bonds are being issued to finance a portion of the costs associated with the Western Area Improvement Project Phase IV. Financing these costs requires a bond issue in the amount of $1,275,000. The proposed finance plan consists of the following sources and uses of funds: SOURCES Par Amount of Bonds MnDOT/MSA Total Sources USES $1,275,000 Project Costs $1,717,442 477,931 Costs of Issuance 16,389 Discount 19,100 Capitalized Interest 0 $1,752,931 Total Uses $1,752,931 Structure and Repayment The 2000B Bonds are general obligations of the City of Elk River and as such are secured by a pledge of the City's full faith, credit, and taxing powers. It is the intent of the City to pay the entire amount of principal and interest from revenues of the Permanent Improvement Revolving Fund. These revenues include approximately $1,733,000 assessed for the Phase IV improvements. These revenues will be sufficient to provide revenues equivalent to 105% of debt service on the 2000B Bonds. The preliminary projection of debt service and revenues for the 2000B Bonds appears on the next page. The 2000B Bonds will be sold October 23, 2000 and be dated November 1, 2000. The first interest payment on the 2000B Bonds will be August 1, 2001, and semiannually thereafter on February 1 and August 1. Principal on the 2000B Bonds will be due on February 1 in the years 2002 through 2016. We recommend that 2000B Bonds maturing in the years 2007 through 2016 be subject to prepayment at the discretion of the City on February 1, 2006 and any date thereafter. $1,275,000 Bond Sale Report ~.0. P~rnc~Nm~ Inl~ov~,-,-~,-~ Re.~lvlngFund Ba~l~, SQl,~ 2000B Ass~nm~t Surl:lU~/ Dale Prind~:x~l R~e ~ P&I R~ ~dt~ 2~001 2A~002 85,000 ~.~00% 7~,70~.]~ 160,70313 337,640 176,937 2A~003 85,000 ~.~0~ ~6,822.S0 141,822 30 204,704 62,881 2A~004 85,000 ~.~00~ ~3,0~0.00 138,040.00 197,738 59,698 2~005 85,000 4.550% 49,215.00 134,215 D0 190,771 56,556 2A~006 85,000 4.600% 45,347.50 130,347 ~0 183,805 53,457 2~007 85,000 4.6~0~ 4],437.~0 126A37~0 176,838 50,401 2A~008 85,000 4.700~ 37,48~.00 122~85.00 169,872 47,387 2A~009 85,000 4.750~ 33,490.00 118,490.00 162,906 44,416 2~010 85,000 4.800% 29,452.50 114A52 ~0 155,939 41A87 2A~011 85,000 4.850% 25,372.~0 110,372 ~0 148,973 38,600 2A~012 85,000 4.900~ 2],2~0.00 106,250.00 142,007 35,757 2 A~013 85,000 4.950~ ] 7,085.00 102,085.00 135,040 32,955 2~014 85,000 5.000% ]2,877.50 97,87730 128,074 30,196 2A~015 85,000 5.050% 8,627.50 93,62730 121,108 27A80 2A~016 85,000 5.] 00~ 4,33~.00 89,335.00 114,141 24,806 ~T~ 1 275,000 ~] ] ,540.63 1,786,540.63 B and YearD o]]~:s $10,518 .75 ~s~ssrnsqt T sm 15.00 A'v~s~m:3e Li~ 8.250 Yea~ ,~$~ssrl~ Rote 6.50% Avenge Coupc~ 4 ~6313% Tctd/~s~ssed 1,733,592 N et ~t~stCost ~T~) 5 .04471% Tzue ~t~n~'tCost ~X~) 5 .07909% Oamuldive 176 937 239 818 299 516 356 072 409 529 459 930 507 317 551 733 593 220 631 820 667 577 700 532 730 729 758 209 783 015 2000C Bonds Purpose The $900,000 G.O. Improvement Refunding Bonds, Series 2000C are being issued pursuant to Minnesota Statutes, Chapters 475 and 429. The 2000C Bonds are being issued to undertake a current refunding of the G.O. Improvement Bonds, Series 1992B. The 1992B Bonds are eligible for call and prepayment on February 1,2001 and on any date thereafter. Financing these projects requires a bond issue in the amount of $900,000. The proposed finance plan consists of the following sources and uses of funds: SOURCES Par Amount of Bonds Cash Contribution $900,000 196,409 USES Bonds to Call $1,075,000 Costs of Issuance 10,550 Discount 9,900 Capitalized Interest 0 Rounding 959 Total Sources $1,096,409 Total Uses $1,096,409 Structure and Repayment The 2000C Bonds refinance the 2002 through 2008 maturities of the 1992B Bonds. The combined use of cash and lower interest rates reduced debt service expense by over $270,000. The present value of this savings, after accounting for the cash contribution, is $40,393. The preliminary projection of debt service and savings appears on the next page. The 2000C Bonds are general obligations of the City of Elk River and as such are secured by a pledge of the City's full faith, credit, and taxing powers. It is the intent of the City to pay the entire amount of principal and interest from the special assessments and other revenues pledged to the 1992B Bonds. 4 Bond Sale Report The 2000C Bonds will be sold October 23, 2000 and be dated the date of closing (tentatively November 14, 2000). The first interest payment on the 2000C Bonds will be August 1, 2001, and semiannually thereafter on February 1 and August 1. Principal on the 2000C Bonds will be due on February 1 in the years 2002 through 2008. We recommend that 2000C Bonds maturing in the years 2006 through 2008 be subject to prepayment at the discretion of the City on February 1, 2005 and any date thereafter. $900,000 C~O Irnl~cx, ement RefunclngBcncl% Seriee 2000C E~isting Dote Prim:iDd Rote Ir~emt Pal DeI~ S~ncs 2/1/2001 2/1/2002 125,000 4.400% 51,162.50 176,162.50 216,360 40,198 2/1/2003 135,000 4.450% 35,430.00 170,430.00 207,510 37,080 2/1/2004 135,000 4.500% 29,422.50 164,422 .50 203,360 38,938 2/1/2005 130,000 4.550% 23,347.50 153,347.50 193,750 40,403 2/1/2006 130,000 4.600% 17,432.50 147 ,432 .50 184,063 36,630 2/1/2007 125,000 4.650% ]],452.50 136,452 ~50 174,375 37,923 2/1/2008 120,000 4.700% 5,640.00 125,640.00 164,688 39,048 TOTAL 900,000 ] 73,887.50 1,073,887 .50 Bond YearD oIb~s $3,785.00 ToizLl saviags 270,217 .50 Avenac3e Li~ 4 ~ 06 Yearn Pm~ent~a3ue of savings 219,433.47 Aveuage Coupc~ 4,59412% CSBjr cash contnbutim3 (180,000.00) Net ~Cost IN]E) 4.85568% Roundixg ~n ount 959 .59 Tzue ~=~-tCost fi]E) 4.88358% N et p~es~ut vaJue savi~gs $ 40,393.06 % ofmfunded prhc~al 3.76% % o f ~fnncl~g pzi%cJpal 4.49% 2000D Bonds Purpose The $515,000 Taxable Tax Increment Refunding Bonds, Series 2000D (the "Bonds") are being issued pursuant to Minnesota Statutes, Chapters 475 and 469. The Bonds are being issued as a current refunding of the Taxable G.O. Tax Increment Bonds, Series 1989B and the Taxable G.O. Tax Increment Bonds, Series 1990A. Both issues are eligible for call and prepayment on any date. Financing these projects requires a bond issue in the amount of $510,000. The proposed finance plan consists of the following sources and uses of funds: SOURCES Par Amount of Bonds Up-Front Revenue Total Sources USES $510,000 Principal Called $500,000 7,559 Costs of Issuance 8,550 Discount 6,120 Capitalized Interest 0 Rounding 2,889 $517,559 Total Uses $517,559 Bond Sale Report Structure and Repayment The Bonds are general obligations of the City of Elk River and as such are secured by a pledge of the City's full faith, credit, and taxing powers. It is the intent of the City to pay the entire amount of principal and interest from tax increment revenues connected with the original issues. Revenues from Tax Increment Financing District No. 6 support the 1989B Bonds. Revenues from Tax Increment Financing District No. 7 support the 1990A Bonds. The debt service on the refunding bonds will be allocated to these TIF districts. The preliminary projection of debt service and savings for the 2000D Bonds appears below. The Bonds will be sold October 23, 2000 and be dated November 1, 2000. The first interest payment on the Bonds will be August 1, 2001, and semiannually thereafter on February 1 and August 1. Principal on the Bonds will be due on February 1 in the years 2002 through 2010. We recommend that Bonds maturing in the years 2006 through 2010 be subject to prepayment at the discretion of the City on February 1, 2005 and any date thereafter. D~e 2/1/2001 2/1/2002 50,000 7.000% 2/1/2003 60,000 7.050% 2/1/2004 65,000 7.050% 2/1/2005 75,000 7.150% 2/1/2006 70,000 7.150% 2/1/2007 80,000 7.200% 2/1/2008 35,000 7.200% 2/1/2009 40,000 7.250% 2/1/2010 35,000 7.250% 510,000 Bond YearDoIhm $2,502 `50 A~mge Li~ 4.907 Yea~ Ax~mge Coupon 7 ~17360% Net Ixt~stCost ~112) 7.41816% Tzue I~Cost {plP) 7.46346% $510,000 Tc~bleTc~ Increment Refundng Bonds, Series 2000D E~sting Pri~Dd R~e Interest P&I Debt 45,496.88 95/196.88 32,897.50 92,897 `50 28,667.50 93,667 `50 24,085.00 99,085.00 18,722.50 88,722`50 13,717.50 93,717,50 7,957.50 42,957 .50 5,437.50 45/t37 .50 2,537.50 37,537 `50 179,519.38 689,519..38 97 807 98 127 97 952 102 290 95 660 99 000 46 385 47 920 43 960 Total savings P~sse~t vaJue o f savings C~ cash cc~tnbutim N etp~l~s~mt valle savi~gs % ofmfunded p~i~cJpa~l % of~fundi~g p~cJpal 2,311 5,230 4,285 3,205 6,937 5,282 3/127 2,482 6,422 39,583 &2 26,943 X8 $26,943 ~8 539% 528% Bond Sale Report Other Considerations Bank Qualified Bonds We anticipate that the City (in combination with any subordinate taxing jurisdictions or debt issued in the City's name by 501(c)3 corporations) will not issue more than a total of $10,000,000 in tax-exempt debt during this calendar year. This will allow the Series 2000A, 2000B and 2000C Bonds to be designated as bank qualified. Taxable bonds (Series 2000D) are not eligible for this designation. Bank qualified status broadens the market and achieves lower interest rates. Arbitrage Rebate: Only the Series 2000A and 2000B Bonds count against the annual allocation from exemption from arbitrage rebate. Since the City does not anticipate issuing more than $5,000,000 in tax-exempt bonds in this calendar year, these bonds qualify for the small issuer exemption from arbitrage rebate. Ongoing: This exemption from rebate does not eliminate the need to comply with other arbitrage regulations governing the investment of bond proceeds and debt service funds. In particular, the City should familiar with the requirements for maintaining a "bona fide" debt and the potential need to restrict the investment of monies in the debt service fund. These requirements will be explained in the bond record book received following closing. Global Book Ent~ The Bonds will be global book entry. As "paper less" bonds, you will avoid the costs of bond printing and annual registrar charges. The City will designate a Paying Agent for the issue. The Paying Agent will invoice you for the interest semi-annually and on an annual basis for the principal coming due. You will be charged only for paying agent/transfer agent services provided by the bank. Rating Moody's Investors Service will be asked to rate this issue. The City currently has an "A3" rating on its outstanding general obligation bonds. Ehlers will assist City Staff in preparing for the rating review process for these issues. Continuing Disclosure Regulations of the Securities and Exchange Commission on the continuing disclosure of municipal securities apply to long-term securities with an aggregate principal amount of $1,000,000 or more. Since aggregate amount of the Series 2000A and 2000B Bonds are over $1,000,000 and the City has more than $10,000,000 in total municipal obligations outstanding, you will be obligated to comply with Full Continuing Disclosure requirements as required by paragraph (b)(5) of Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934. You will be required to provide certain financial information and operating data relating to the City annually and to provide notices of the occurrence of certain material events. The specific nature of the Undertaking, as well as the information to be contained in the notices of material events will be set forth in the Continuing Disclosure Certificate that you will enter into at the time of closing for this issue. Bond Sale Report Market Conditions The Bond Buyer's 20-Year G.O. Index (BBI) currently stands at 5.51% The chart below illustrates trends in tax-exempt interest rates over recent years. Changes in the BBI also illustrate the relative trend for taxable rates. Rates have followed a downward trend during the last half of 2000. The current BBI is below the median Index since 1995. Significant changes in rates are not expected prior to the sale. Be:nd Buyer's 20-Yecr Index 7.00% 6.50% 6.00% 5.50% 5.00% 4.50% 1995 HI I[ Il lll Il IH II II It IIIII II II IIHI II Iltll II II IIIII II IIIII II II I[HI II I[ II Ill Il II Ill I114 II Ill I$ II Bill ~1 ll ll~ il II IIHI II II ~IHI II ~1111 II II IIIII II II I'll II fl IIIII ~1 II I&DI ~1 IIHg II Ii IIIII II II IIHI II IIIII II [I IIIII II II II Ill II li tll II ii IIIII II II il lll II IH II II ~1 Il lll II II I il II II II lll ~l It ItHI Ii IH II II Ill 1996 1997 1998 1999 2000 Issuing Process Following is a tentative schedule for the steps in the issuing process. September 25, 2000 Week of October 9 Week of October 16 October 23, 2000 November 14, 2000 City Council adopts resolution calling for the sale of the Bonds. Submit draft Official Statement and rating materials to Moody's Investors Service for credit rating. Distribute Official Statement Receive credit rating Bond sale Bond closing (estimated) C:XProjects~ActiveXElk River~2000BondsXPreTIF. wpd 8 Bond Sale Report ATTACHMENT 1 TERMS AND CONDITIONS OF ISSUE $1,740,000 G.O. Tax Increment Bonds, Series 2000A DATE: ISSUER: BOND NAME: BOND ATTORNEY: PURPOSE: September 25, 2000 City of Elk River, Minnesota $1,740,000 G.O. Tax Increment Bonds, Series 2000A Briggs & Morgan - Jim O'Meara Finance a portion of the costs of the East Elk River Improvement Project Sale Date: Est. Closing Date: Proposal Opening: Proposal Award: Type of Sale: Bonds Dated: Maturity: Term Bond Option: First Interest: Call Feature: Minimum Proposal: Good Faith: October 23, 2000 November 15, 2000 11:00 a.m., office of Ehlers & Associates, Inc. 6:00 p.m., City offices Competitive November 1, 2000 February 1 2003 - 2015 All dates are inclusive. Bids for the bonds may contain a maturity schedule providing for any combination of serial bonds and term bonds, subject to mandatory redemption, so long as the amounts of principal maturing or subject to mandatory redemption in each year conforms to the maturity schedule set forth above. August 1, 2001. Interest will be computed on the basis of a 360-day year of twelve 30-day months and will be rounded pursuant to rules of the MSRB. Bonds maturing in the years 2006 through 2015 will be subject to redemption prior to final maturity on February 1, 2007 and on any date thereafter. Notice of such call shall be given by mailing a notice thereof by registered or certified mail at least thirty (30) days prior to the date fixed for redemption to the registered owner of each bond to be redeemed at the address shown on the registration books. $1,712,049 $34,800, payable to the Issuer (Cashiers or Certified Good Faith Check or wire transfer of funds to Ehlers Good Faith Escrow or financial surety bond. 9 Record Date: CUSIP Numbers: Paying Agent: Book Entry: Financial Advisor: Rating Requested: Qualified Tax-Exempt Obligations: Continuing Disclosure: Bond Sale Report Close of business on the 15th day (whether or not a business day) of the immediately preceding month. The Issuer will assume no obligation for the assignment or printing of CUSIP numbers on the Bonds or for the correctness of any numbers printed thereon, but will permit such numbers to be printed at the expense of the purchaser, if the purchaser waives any delay in delivery occasioned thereby. To be named by the Issuer. This offering will be issued as fully registered Bonds and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York. Ehlers & Associates, Inc. - (Rusty Fifield/Sid Inman) Moody's Investors Service. These Bonds WILL be designated as qualified tax-exempt obligations. Full Undertaking 10 Bond Sale Report ATTACHMENT 2 TERMS AND CONDITIONS OF ISSUE $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B DATE: ISSUER: BOND NAME: BOND ATTORNEY: PURPOSE: September 25, 2000 City of Elk River, Minnesota $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B Briggs & Morgan - Jim O'Meara Finance a portion of the costs associated with the Western Area Improvement Project Phase IV. Sale Date: Est. Closing Date: Proposal Opening: Proposal Award: Type of Sale: Bonds Dated: Maturity: Term Bond Option: First Interest: Call Feature: Minimum Proposal: Good Faith: October 23, 2000 November 1, 2000 11:00 a.m., office of Ehlers & Associates, Inc. 6:00 p.m., City offices Competitive November 1, 2000 February 1 2002 - 2016 All dates are inclusive. Bids for the bonds may contain a maturity schedule providing for any combination of serial bonds and term bonds, subject to mandatory redemption, so long as the amounts of principal maturing or subject to mandatory redemption in each year conforms to the maturity schedule set forth above. August 1, 2001. Interest will be computed on the basis of a 360-day year of twelve 30-day months and will be rounded pursuant to rules of the MSRB. Bonds maturing in the years 2007 through 2016 will be subject to redemption prior to final maturity on February 1, 2006 and on any date thereafter. Notice of such call shall be given by mailing a notice thereof by registered or certified mail at least thirty (30) days prior to the date fixed for redemption to the registered owner of each bond to be redeemed at the address shown on the registration books. $1,255,900 $25,500, payable to the Issuer (Cashiers or Certified Good Faith Check or wire transfer of funds to Ehlers Good Faith Escrow or financial surety bond. 11 Record Date: CUSIP Numbers: Paying Agent: Book Entry: Financial Advisor: Rating Requested: Qualified Tax-Exempt Obligations: Continuing Disclosure: Bond Sale Report Close of business on the 15th day (whether or not a business day) of the immediately preceding month. The Issuer will assume no obligation for the assignment or printing of CUSIP numbers on the Bonds or for the correctness of any numbers printed thereon, but will permit such numbers to be printed at the expense of the purchaser, if the purchaser waives any delay in delivery occasioned thereby. To be named by the Issuer. This offering will be issued as fully registered Bonds and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York. Ehlers & Associates, Inc. - (Rusty Fifield/Sid Inman) Moody's Investors Service. These Bonds WILL be designated as qualified tax-exempt obligations. Full Undertaking 12 Bond Sale Report ATTACHMENT 3 TERMS AND CONDITIONS OF ISSUE $900,000 G.O. Improvement Refunding Bonds, Series 2000C DATE: ISSUER: BOND NAME: BOND ATTORNEY: PURPOSE: September 25, 2000 City of Elk River, Minnesota $900,000 G.O. Improvement Refunding Bonds, Series 2000C Briggs & Morgan - Jim O'Meara Current refunding of the G.O. Improvement Bonds, Series 1992B Sale Date: Est. Closing Date: Proposal Opening: Proposal Award: Type of Sale: Bonds Dated: Maturity: Term Bond Option: First Interest: Call Feature: Minimum Proposal: Good Faith: October 23, 2000 November 14, 2000 11:00 a.m., office of Ehlers & Associates, Inc. 6:00 p.m., City offices Competitive Date of closing February 1 2002- 2008 All dates are inclusive. Bids for the bonds may contain a maturity schedule providing for any combination of serial bonds and term bonds, subject to mandatory redemption, so long as the amounts of principal maturing or subject to mandatory redemption in each year conforms to the maturity schedule set forth above. August 1, 2001. Interest will be computed on the basis of a 360-day year of twelve 30-day months and will be rounded pursuant to rules of the MSRB. Bonds maturing in the years 2006 through 2008 will be subject to redemption prior to final maturity on February 1, 2005 and on any date thereafter. Notice of such call shall be given by mailing a notice thereof by registered or certified mail at least thirty (30) days prior to the date fixed for redemption to the registered owner of each bond to be redeemed at the address shown on the registration books. $890,100 $18,000, payable to the Issuer (Cashiers or Certified Good Faith Check or wire transfer of funds to Ehlers Good Faith Escrow or financial surety bond. 13 Record Date: CUSIP Numbers: Paying Agent: Book Entry: Financial Advisor: Rating Requested: Qualified Tax-Exempt Obligations: Continuing Disclosure: Bond Sale Report Close of business on the 15th day (whether or not a business day) of the immediately preceding month. The Issuer will assume no obligation for the assignment or printing of CUSIP numbers on the Bonds or for the correctness of any numbers printed thereon, but will permit such numbers to be printed at the expense of the purchaser, if the purchaser waives any delay in delivery occasioned thereby. To be named by the Issuer. This offering will be issued as fully registered Bonds and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York. Ehlers & Associates, Inc. - (Rusty Fifield/Sid Inman) Moody's Investors Service. These Bonds WILL be designated as qualified tax-exempt obligations. This issue is exempt from continuing disclosure requirements. 14 Bond Sale Report ATTACHMENT 4 TERMS AND CONDITIONS OF ISSUE $510,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D DATE: ISSUER: BOND NAME: BOND ATTORNEY: PURPOSE: September 25, 2000 City of Elk River, Minnesota $510,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D Briggs & Morgan - Jim O'Meara Current refunding of the Taxable G.O. Tax Increment Bonds, Series 1989B and the Taxable G.O. Tax Increment Bonds, Series 1990A Sale Date: Est. Closing Date: Proposal Opening: Proposal Award: Type of Sale: Bonds Dated: Maturity: Term Bond Option: First Interest: Call Feature: Minimum Proposal: Good Faith: October 23, 2000 November 14, 2000 11:00 a.m., office of Ehlers & Associates, Inc. 6:00 p.m., City offices Competitive November 1, 2000 February 1 2002- 2008 All dates are inclusive. Bids for the bonds may contain a maturity schedule providing for any combination of serial bonds and term bonds, subject to mandatory redemption, so long as the amounts of principal maturing or subject to mandatory redemption in each year conforms to the maturity schedule set forth above. August 1, 2001. Interest will be computed on the basis of a 360-day year of twelve 30-day months and will be rounded pursuant to rules of the MSRB. Bonds maturing in the years 2006 through 2008 will be subject to redemption prior to final maturity on February 1, 2005 and on any date thereafter. Notice of such call shall be given by mailing a notice thereof by registered or certified mail at least thirty (30) days prior to the date fixed for redemption to the registered owner of each bond to be redeemed at the address shown on the registration books. $503,880 $10,200, payable to the Issuer (Cashiers or Certified Good Faith Check or wire transfer of funds to Ehlers Good Faith Escrow or financial surety bond. 15 Record Date: CUSIP Numbers: Paying Agent: Book Entry: Financial Advisor: Rating Requested: Qualified Tax-Exempt Obligations: Continuing Disclosure: Bond Sale Report Close of business on the 15th day (whether or not a business day) of the immediately preceding month. The Issuer will assume no obligation for the assignment or printing of CUSIP numbers on the Bonds or for the correctness of any numbers printed thereon, but will permit such numbers to be printed at the expense of the purchaser, if the purchaser waives any delay in delivery occasioned thereby. To be named by the Issuer. This offering will be issued as fully registered Bonds and, when issued, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York. Ehlers & Associates, Inc. - (Rusty Fifield/Sid Inman) Moody's Investors Service. NA. This issue is exempt from continuing disclosure requirements. 16 Bond Sale Report Resolution No. Resolution Providing for the Sale of $1,740,000 G.O. Tax Increment Bonds, Series 2000A $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B $900,000 G.O. Improvement Refunding Bonds, Series 2000C $515,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D WHEREAS, the City Council of the City of Elk River, Minnesota, determines that it is necessary and expedient to issue the City's $1,740,000 G.O. Tax Increment Bonds, Series 2000A to finance a portion of the East Elk River Improvement Project; and WHEREAS, the City Council determines that it is necessary and expedient to issue the City's $1,275,000 G.O. Permanent Improvement Revolving Fund Bonds, Series 2000B to finance a portion of the West Area Improvement Project Phase IV; and WHEREAS, the City Council determines that it is necessary and expedient to issue the City's $900,000 G.O. Improvement Refunding Bonds, Series 2000C to refund the outstanding maturities of the G.O. Improvement Bonds, Series 1992B; and WHEREAS, the City Council determines that it is necessary and expedient to issue the City's $515,000 Taxable G.O. Tax Increment Refunding Bonds, Series 2000D to refund the outstanding maturities of the Taxable G.O. Tax Increment Bonds, Series 1989B and the Taxable G.O. Tax Increment Bonds, Series 1990A; and WHEREAS, the City has designated Ehlers & Associates, Inc., in Roseville, Minnesota ("Ehlers"), as its independent financial advisor and is therefore authorized to solicit proposals in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); NOW, THEREFORE, BE IT RESOLVED by the City Council of City of Elk River, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Ehlers to solicit proposals for the sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at the time and place to be specified in the Terms of Proposal for the purpose of considering sealed proposals for, and awarding the sale of the Bonds. The City Clerk, or designee, shall open proposals at the time and place to be specified in such Terms of Proposal. 3. Terms of Proposal. The terms and conditions of the Bonds and the sale thereof are fully set forth in the Bond Sale Report and are hereby approved and made a part hereof. 17 Bond Sale Report 4. Official Statement. In connection with said sale, the officers or employees of the City are hereby authorized to cooperate with Ehlers and participate in the preparation of an official statement for the Bonds and to execute and deliver it on behalf of the City upon its completion. Dated: September 25, 2000 ATTEST City Clerk Mayor 18