Loading...
8.1 SR 12-07-2020 Request for Action To Item Number Mayor and City Council 8.1 Agenda Section Meeting Date Prepared by General Business December 7, 2020 Lori Ziemer, Finance Director Item Description Reviewed by Award the Sale of General Obligation Capital Cal Portner, City Administrator Improvement Plan Bonds, Series 2020A; General Reviewed by Obligation Capital Improvement Plan Refunding Bonds, Series 2020B; and Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C Action Requested Adopt, by motion, the following resolutions:  Resolution Awarding the Sale of General Obligation Capital Improvement Plan Bonds, Series 2020A  Resolution Awarding the Sale of General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B  Resolution Awarding the Sale of Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C Background/Discussion On November 2, the City Council passed a resolution providing for the competitive negotiated sale of $9,895,000 General Obligation Capital Improvement Plan Bonds, Series 2020A to finance the Public Safety Facility expansion and a portion of Fire Station 3. Resolutions were also passed for the sale of $5,970,000 General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B, to refund the General Obligation Capital Improvement Plan Bonds, Series 2010A and Series 2012A, and the sale of $7,295,000 Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C, to refund the General Obligation Sewer Revenue Bonds, Series 2014B. Terri Heaton, with Baker Tilly, will present the results of the sale of the bonds. Financial Impact The bonds are a general obligation of the city payable by a tax levy or other sources. Mission/Policy/Goal Develop a sustainable and prosperous community that reflects the culture of citizens and what is important to the majority. The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity Attachments  Resolution awarding the sale of General Obligation Capital Improvement Plan Bonds, Series 2020A, in the original aggregate principal amount of $9,895,000; fixing their form and specifications; directing their execution and delivery; and providing for their payment.  Resolution awarding the sale of General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B, in the original aggregate principal amount of $5,970,000; fixing their form and specifications; directing their execution and delivery; providing for their payment; and providing for the redemption of bonds refunded thereby.  Resolution awarding the sale of Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C in the original aggregate principal amount of $7,295,000; fixing their form and specifications; directing their execution and delivery; providing for their payment; and providing for the redemption of bond refunded thereby.  Crossover refunding escrow agreement for the General Obligation Sewer Revenue Bonds, Series 2014B N:\\Public Bodies\\Agenda Packets\\12-07-2020\\Cal Reviewed\\Done\\x8.1 sr Award Sale of Bonds.docx Extract of Minutes of Meeting of the City Council of the City of Elk River, Sherburne County, Minnesota Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Elk River, Minnesota, was duly held in the City Hall in said City on Monday, December 7, 2020, commencing at 6:30 P.M. The following members were present: and the following were absent: * * * * * * * * * The Mayor announced that the next order of business was consideration of the proposals which had been received for the purchase of the City’s General Obligation Capital Improvement Plan Bonds, Series 2020A. The City Finance Director presented a tabulation of the proposals that had been received in the manner specified in the Terms of Proposal for the Bonds. The proposals were as set forth in Exhibit A attached. After due consideration of the proposals, Member ____________________ then introduced the following resolution, and moved its adoption: RESOLUTION NO. 20-___ A RESOLUTION AWARDING THE SALE OF GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BONDS, SERIES 2020A, IN THE ORIGINAL AGGREGATE PRINCIPAL AMOUNT OF $9,435,000; FIXING THEIR FORM AND SPECIFICATIONS; DIRECTING THEIR EXECUTION AND DELIVERY; AND PROVIDING FOR THEIR PAYMENT Section 1. Sale of Bonds. 1.01 Authority. It is hereby determined that: (a) Pursuant to Minnesota Statutes, Chapter 475, including without limitation, section 475.521 (the “Act”), the City is authorized to finance certain capital improvements under an approved capital improvement plan by the issuance of general obligation bonds of the City payable from ad valorem taxes. Capital improvements include acquisition or betterment of public lands, buildings or other improvements for the purpose of a city hall, EL185-64-684074.v2 library, public safety facility and public works facilities (excluding light rail transit or any activity related to it, or a park, road, bridge, administrative building other than a city hall, or land for any of those activities). (b) The City held a public hearing on November 2, 2020, regarding a five-year capital improvement plan for the years 2020 – 2025 (the “Plan”) and regarding issuance of bonds in one or more series an aggregate principal amount not to exceed $17,500,000 to finance planned capital improvements, all in accordance with the Act. The Plan authorizes issuance of bonds to pay the cost of certain capital improvements identified in the capital improvement plan including, without limitation, capital improvements related to the City’s Public Safety Building and the City’s fire station #3, (the “Improvements”). (c) The City Council has determined that, within 30 days after the hearing, no petition for a referendum on the issuance of bonds to pay costs of the Improvements was received by the City in accordance with the Act. (d) As required by the Act, the City has determined that: (i) the expected useful life of the Improvements will be at least 5 years; and (ii) the amount of principal and interest due in any year on all outstanding bonds issued by the City under the Act, including the Bonds (as defined below), will not exceed 0.16% of the estimated market value of property in the City for taxes payable in 2020. (e) It is necessary and expedient to the sound financial management of the affairs of the City to issue its General Obligation Capital Improvement Plan Bonds, Series 2020A (the “Bonds”), in the aggregate principal amount of $9,435,000, to provide financing for the Improvements. (f) The City is authorized by Minnesota Statutes, Section 475.60, subdivision 2(9), of the Act to negotiate the sale of the Bonds, it being determined that the City has retained an independent municipal advisor in connection with such sale. The actions of the City staff and the City’s municipal advisor in negotiating the sale of the Bonds are ratified and confirmed in all aspects. 1.02. Award to the Purchaser and Interest Rates. The proposal of Robert W. Baird & Co. Inc., Milwaukee, Wisconsin(the “Purchaser”) to purchase the Bonds is hereby found and determined to be a reasonable offer and is hereby accepted, the proposal being to purchase the Bonds at a price of $10,093,610.61 (par amount of $9,435,000, plus a premium of $763,327.90 less underwriter’s discount of $104,717.29), plus accrued interest to date of delivery, if any, for Bonds bearing interest as follows: EL185-64-684074.v2 2 Year of Interest Year of Interest Maturity Rate Maturity Rate 2023 5.00% 2033 1.10% 2024 5.00 2034 1.20 2025 5.00 2035 1.30 2026 5.00 2036 1.40 2027 5.00 2037 1.50 2028 4.00 2038 1.55 2029 4.00 2039 1.60 2030 4.00 2040 1.65 2031 2.00 2041 1.70 2032 1.00 2042 1.80 1.03. Purchase Contract. Any amount paid by the Purchaser over the minimum purchase price shall be credited to the Debt Service Fund hereinafter created, or deposited in the Construction Fund hereinafter created, as determined by the City Finance Director upon consultation with the City’s municipal advisor. The Mayor and City Clerk are authorized to execute a contract with the Purchaser on behalf of the City, if requested by the Purchaser. 1.04. Terms and Principal Amounts of the Bonds. The City will forthwith issue and sell the Bonds pursuant to the Act in the total principal amount of $9,435,000, originally dated as of the date of delivery, in fully registered form and issued, in denominations of $5,000 each or any integral multiple thereof, numbered No. R-1 and upward, bearing interest as above set forth, and maturing on February 1 in the years and amounts as follows: Year Amount Year Amount 2023 $335,000 2033 $495,000 2024 355,000 2034 500,000 2025 375,000 2035 505,000 2026 390,000 2036 515,000 2027 405,000 2037 520,000 2028 425,000 2038 530,000 2029 445,000 2039 540,000 2030 460,000 2040 545,000 2031 480,000 2041 555,000 2032 495,000 2042 565,000 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). 1.05. Optional Redemption. The City may elect on February 1, 2030, and on any day thereafter, to prepay Bonds maturing on or after February 1, 2031. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If EL185-64-684074.v2 3 less than all Bonds of a maturity are called for redemption, the City will notify DTC (as defined in Section 6 hereof) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. Section 2. Form; Registration. 2.01. Registered Form. The Bonds will be issued only in fully registered form. The interest thereon and, upon surrender of each Bond, the principal amount thereof, is payable by check or draft issued by the Registrar described herein. 2.02. Dates; Interest Payment Dates. Each Bond will be dated as of the last interest payment date preceding the date of authentication to which interest on the Bond has been paid or made available for payment, unless (i) the date of authentication is an interest payment date to which interest has been paid or made available for payment, in which case the Bond will be dated as of the date of authentication, or (ii) the date of authentication is prior to the first interest payment date, in which case the Bond will be dated as of the date of original issue. The interest on the Bonds is payable on February 1 and August 1 of each year, commencing August 1, 2021, th to the registered owners thereof of record as of the close of business on the 15 day of the immediately preceding month, whether or not that day is a business day. 2.03. Registration. The City will appoint, and will maintain, a bond registrar, transfer agent, authenticating agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of the City and the Registrar with respect thereto are as follows: (a) Register. The Registrar will keep at its principal corporate trust office a bond register in which the Registrar provides for the registration of ownership of the Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. (b) Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar will authenticate and deliver, in the name of the designated transferee or transferees, one or more new Bonds of a like aggregate principal amount and maturity, as requested by the transferor. The th Registrar may, however, close the books for registration of any transfer after the 15 day of the month preceding each interest payment date and until that interest payment date. (c) Exchange of Bonds. Whenever any Bonds are surrendered by the registered owner for exchange the Registrar will authenticate and deliver one or more new Bonds of a like aggregate principal amount and maturity as requested by the registered owner or the owner’s attorney in writing. (d) Cancellation. All Bonds surrendered upon any transfer or exchange will be promptly cancelled by the Registrar and thereafter disposed of as directed by the City. EL185-64-684074.v2 4 (e) Improper or Unauthorized Transfer. When a Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the Bond until the Registrar is satisfied that the endorsement on the Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar will incur no liability for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name a Bond is at any time registered, as of the applicable record date, in the bond register as the absolute owner of such Bond, whether the Bond is overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on the Bond and for all other purposes, and payments so made to a registered owner or upon the owner’s order will be valid and effectual to satisfy and discharge the liability upon the Bond to the extent of the sum or sums so paid. (g) Taxes, Fees and Charges. The Registrar may impose a charge upon the owner thereof for a transfer or exchange of Bonds, sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to the transfer or exchange. (h) Mutilated, Lost, Stolen or Destroyed Bonds. If a Bond becomes mutilated or is destroyed, stolen or lost, the Registrar will deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of the mutilated Bond or in lieu of and in substitution for any such Bond destroyed, stolen or lost, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar of evidence satisfactory to the Registrar that the Bond was destroyed, stolen or lost, and of the ownership thereof, and upon furnishing to the Registrar an appropriate bond or indemnity in form, substance and amount satisfactory to it and as provided by law, in which both the City and the Registrar must be named as obligees. Bonds so surrendered to the Registrar will be cancelled by the Registrar and evidence of such cancellation must be given to the City. If the mutilated, destroyed, stolen or lost Bond has already matured or been called for redemption in accordance with its terms it will not be necessary to issue a new Bond prior to payment. (i) Redemption. In the event any of the Bonds are called for redemption, written notice thereof identifying the Bonds to be redeemed will be given by the Registrar by mailing a copy of the redemption notice by first class mail (postage prepaid) 30 days prior to the date of redemption to the registered owner of each Bond to be redeemed at the address shown on the registration books kept by the Registrar and by publishing the notice if required by law. Failure to give notice by publication or by mail to any registered owner, or any defect therein, will not affect the validity of the proceedings for the redemption of Bonds. Bonds so called for redemption will cease to bear interest after the specified redemption date, provided that the funds for the redemption are on deposit with the place of payment at that time. EL185-64-684074.v2 5 2.04. Appointment of Initial Registrar. The City appoints U.S. Bank National Association, St. Paul, Minnesota, as the initial Registrar. The Mayor and the City Clerk are authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company authorized by law to conduct such business, the resulting corporation is authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services performed. The City reserves the right to remove the Registrar upon 30 days’ notice and upon the appointment of a successor Registrar, in which event the predecessor Registrar must deliver all cash and Bonds in its possession to the successor Registrar and deliver the bond register to the successor Registrar. On or before each principal or interest due date, without further order of this Council, the City Finance Director must transmit to the Registrar moneys sufficient for the payment of all principal and interest then due. 2.05. Execution, Authentication and Delivery. The Bonds will be prepared under the direction of the City Clerk and executed on behalf of the City by the signatures of the Mayor and the City Clerk, provided that those signatures may be printed, engraved or lithographed facsimiles of the originals. If an officer whose signature or a facsimile of whose signature appears on the Bonds ceases to be such officer before the delivery of any Bond, that signature or facsimile will nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. Notwithstanding such execution, a Bond will not be valid or obligatory for any purpose or entitled to any security or benefit under this Resolution unless and until a certificate of authentication on a Bond has been duly executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Bonds need not be signed by the same representative. The executed certificate of authentication on a Bond is conclusive evidence that it has been authenticated and delivered under this Resolution. When the Bonds have been so prepared, executed and authenticated, the City Finance Director will deliver the same to the Purchaser thereof upon payment of the purchase price in accordance with the contract of sale heretofore made and executed, and the Purchaser will not be obligated to see to the application of the purchase price. 2.06. Form of Bond. The Bonds will be printed or typewritten in substantially the form set forth in Exhibit B attached hereto. 2.07. Approving Legal Opinion. The City Finance Director is authorized and directed to obtain a copy of the proposed approving legal opinion of Kennedy & Graven, Chartered, Minneapolis, Minnesota, which will be complete except as to dating thereof and to cause the opinion to be printed or accompany each Bond. Section 3. Payment; Security; Pledges and Covenants. 3.01. Debt Service Fund. The Bonds are payable from the General Obligation Capital Improvement Plan Bonds, Series 2020A Debt Service Fund (the “Debt Service Fund”) hereby created. The Debt Service Fund shall 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. Amounts in the Debt Service Fund are irrevocably pledged to the Bonds. To EL185-64-684074.v2 6 the Debt Service Fund hereby created, there is hereby pledged and irrevocably appropriated and there will be credited: (i) the proceeds of the ad valorem taxes hereinafter levied (the “Taxes”) for the Improvements described in Section 1.01, (ii) capitalized interest financed from Bond proceeds, if any; (iii) any amount over the minimum purchase price of the Bonds paid by the Purchaser, to the extent designated for deposit in the Debt Service Fund in accordance with Section 1.03; (iv) all investment earnings on amounts in the Debt Service Fund; and (v) any other funds appropriated for the payment of principal or interest on the Bonds. If a payment of principal or interest on the Bonds becomes due when there is not sufficient money in the Debt Service Fund to pay the same, the Finance Director is directed to pay such principal or interest from the general fund or other funds of the City, and such fund will be reimbursed for those advances out of the proceeds of Taxes when collected. 3.02. Construction Fund. The proceeds of the Bonds, less the appropriations made in Section 3.01, together with any other funds appropriated for the Improvements and Taxes collected during the construction of the Improvements, will be deposited in a separate construction fund (the “Construction Fund”) to be used solely to defray expenses of the Improvements and the payment of principal and interest on the Bonds prior to the completion and payment of all costs of the Improvements. Any balance remaining in the Construction Fund after the Improvements are completed and the costs thereof have been paid may be used as provided in Minnesota Statutes, section 475.65, under the direction of the City Council. Thereafter, the Construction Fund is to be closed and any balance remaining therein and subsequent collections of Taxes for the Improvements are to be deposited in the Debt Service Fund. 3.03. Pledge of Tax Levy. For the purpose of paying the principal of and interest on the Bonds, there is levied a direct annual irrepealable ad valorem tax upon all of the taxable property in the City, which will be spread upon the tax rolls and collected with and as part of other general taxes of the City. The taxes will be credited to the Debt Service Fund above provided and will be in the years (being each year of collection) and amounts as set forth in Exhibit C. 3.04. Certification to County Auditor as to Debt Service Fund Amount. It is hereby determined that the estimated collection of the foregoing Taxes will produce at least 5% in excess of the amount needed to meet when due the principal and interest payments on the Bonds. The tax levy herein provided is irrepealable until all of the Bonds are paid, provided that at the time the City makes its annual tax levies the City Finance Director may certify to the County Auditor/Treasurer of Sherburne County the amount available in the Debt Service Fund to pay principal and interest due during the ensuing year, and the County Auditor/Treasurer will thereupon reduce the levy collectible during such year by the amount so certified in the manner and to the extent permitted by Section 475.61, subdivision 3 of the Act. 3.05. County Auditor/Treasurer’s Certificate as to Registration. The City Clerk is authorized and directed to file a certified copy of this resolution with the County Auditor/Treasurer of Sherburne County and to obtain the certificate required by Minnesota Statutes, Section 475.63. EL185-64-684074.v2 7 Section 4. Authentication of Transcript. 4.01. City Proceedings and Records. The officers of the City are authorized and hereby directed to prepare and furnish to the Purchaser and to the attorneys approving the Bonds, certified copies of proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other certificates, affidavits and transcripts as may be required to show the facts within their knowledge or as shown by the books and records in their custody and under their control, relating to the validity and marketability of the Bonds, and such instruments, including any heretofore furnished, may be deemed representations of the City as to the facts stated therein. 4.02. Certification as to Official Statement. The Mayor, City Clerk and Finance Director, or any of them, are hereby authorized and directed to certify that they have examined the Official Statement prepared and circulated in connection with the issuance and sale of the Bonds and that to the best of their knowledge and belief the Official Statement is, as of the date thereof, a complete and accurate representation of the facts and representations made therein as of the date of the Official Statement, as it relates to the City and the Bonds. 4.03. Other Certificates. The Mayor, City Clerk, and Finance Director, or any of them, are hereby authorized and directed to furnish to the Purchaser at the closing such certificates as are required as a condition of sale. Unless litigation shall have been commenced and be pending questioning the Bonds or the organization of the City or incumbency of its officers, at the closing the Mayor, City Clerk, and Finance Director, or any of them, shall also execute and deliver to the Purchaser a suitable certificate as to absence of material litigation, and the Finance Director shall also execute and deliver a certificate as to payment for and delivery of the Bonds. 4.04. Electronic Signatures. The electronic signature of the Mayor, City Clerk, and Finance Director to this resolution and to any certificate authorized to be executed hereunder shall be as valid as an original signature of such party and shall be effective to bind the City thereto. For purposes hereof, (i) “electronic signature” means (a) a manually signed original signature that is then transmitted by electronic means or (b) a signature obtained through DocuSign or Adobe or a similarly digitally auditable signature gathering process; and (ii) “transmitted by electronic means” means sent in the form of a facsimile or sent via the internet as a portable document format (“pdf”) or other replicating image attached to an electronic mail or internet message. Section 5. Tax Covenants. 5.01. Tax-Exempt Bonds. The City covenants and agrees with the holders from time to time of the Bonds that it will not take or permit to be taken by any of its officers, employees or agents any action which would cause the interest on the Bonds to become subject to taxation under the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder, in effect at the time of such actions, and that it will take or cause its officers, employees or agents to take, all affirmative action within its power that may be necessary to ensure that such interest will not become subject to taxation under the Code and applicable Treasury Regulations, as presently existing or as hereafter amended and made applicable to the Bonds. To that end, the City will comply with all requirements necessary under the Code to establish and maintain the exclusion EL185-64-684074.v2 8 from gross income of the interest on the Bonds under Section 103 of the Code, including without limitation requirements relating to temporary periods for investments and limitations on amounts invested at a yield greater than the yield on the Bonds. 5.02. Rebate. The City will comply with requirements necessary under the Code to establish and maintain the exclusion from gross income of the interest on the Bond under Section 103 of the Code, including without limitation requirements relating to temporary periods for investments, limitations on amounts invested at a yield greater than the yield on the Bonds, and the rebate of excess investment earnings to the United States unless the Bonds qualify for an exception to the rebate requirement under the Code and related Treasury Regulations. 5.03. Not Private Activity Bonds. The City further covenants not to use the proceeds of the Bonds or the Improvements financed by the Bonds, or to cause or permit them or any of them to be used, 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. 5.04. Qualified Tax-Exempt Obligations. In order to qualify the Bonds as “qualified tax- exempt obligations” within the meaning of Section 265(b)(3) of the Code, the City makes the following factual statements and representations: (a) the Bonds are not “private activity bonds” as defined in Section 141 of the Code; (b) the City hereby designates the Bonds as “qualified tax-exempt obligations” for purposes of Section 265(b)(3) of the Code; (c) the reasonably anticipated amount of tax-exempt obligations (other than private activity bonds, that are not qualified 501(c)(3) bonds) which will be issued by the City (and all subordinate entities of the City) during calendar year 2020 will not exceed $10,000,000; and (d) not more than $10,000,000 of obligations issued by the City during calendar year 2020 have been designated for purposes of Section 265(b)(3) of the Code. 5.05. Procedural Requirements. The City will use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designations made by this section. Section 6. Book-Entry System; Limited Obligation of City. 6.01. DTC. The Bonds will be initially issued in the form of a separate single typewritten or printed fully registered Bond for each of the maturities set forth in Section 1.04 hereof. Upon initial issuance, the ownership of each Bond will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York, and its successors and assigns (“DTC”). Except as provided in this section, all EL185-64-684074.v2 9 of the outstanding Bonds will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC. 6.02. Participants. With respect to Bonds registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, the City, the Registrar and the Paying Agent will have no responsibility or obligation to any broker dealers, banks and other financial institutions from time to time for which DTC holds Bonds as securities depository (the “Participants”) or to any other person on behalf of which a Participant holds an interest in the Bonds, including but not limited to any responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede & Co. or any Participant with respect to any ownership interest in the Bonds, (ii) the delivery to any Participant or any other person (other than a registered owner of Bonds, as shown by the registration books kept by the Registrar) of any notice with respect to the Bonds, including any notice of redemption, or (iii) the payment to any Participant or any other person, other than a registered owner of Bonds, of any amount with respect to principal of, premium, if any, or interest on the Bonds. The City, the Registrar and the Paying Agent may treat and consider the person in whose name each Bond is registered in the registration books kept by the Registrar as the holder and absolute owner of such Bond for the purpose of payment of principal, premium and interest with respect to such Bond, for the purpose of registering transfers with respect to such Bonds, and for all other purposes. The Paying Agent will pay all principal of, premium, if any, and interest on the Bonds only to or on the order of the respective registered owners, as shown in the registration books kept by the Registrar, and all such payments will be valid and effectual to fully satisfy and discharge the City’s obligations with respect to payment of principal of, premium, if any, or interest on the Bonds to the extent of the sum or sums so paid. No person other than a registered owner of Bonds, as shown in the registration books kept by the Registrar, will receive a certificated Bond evidencing the obligation of this resolution. Upon delivery by DTC to the City Finance Director of a written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the words “Cede & Co.” will refer to such new nominee of DTC; and upon receipt of such a notice, the City Clerk will promptly deliver a copy of the same to the Registrar and Paying Agent. 6.03. Representation Letter. The City has heretofore executed and delivered to DTC a Blanket Issuer Letter of Representations (the “Representation Letter”) which will govern payment of principal of, premium, if any, and interest on the Bonds and notices with respect to the Bonds. Any Paying Agent or Registrar subsequently appointed by the City with respect to the Bonds will agree to take all action necessary for all representations of the City in the Representation Letter with respect to the Registrar and Paying Agent, respectively, to be complied with at all times. 6.04. Transfers Outside Book-Entry System. In the event the City, by resolution of the City Council, determines that it is in the best interests of the persons having beneficial interests in the Bonds that they be able to obtain Bond certificates, the City will notify DTC, whereupon DTC will notify the Participants, of the availability through DTC of Bond certificates. In such event the City will issue, transfer and exchange Bond certificates as requested by DTC and any other registered owners in accordance with the provisions of this Resolution. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and discharging its responsibilities with respect thereto under applicable law. In such event, if no successor securities depository is appointed, the City will issue and the Registrar will EL185-64-684074.v2 10 authenticate Bond certificates in accordance with this resolution and the provisions hereof will apply to the transfer, exchange and method of payment thereof. 6.05. Payments to Cede & Co. Notwithstanding any other provision of this Resolution to the contrary, so long as a Bond is registered in the name of Cede & Co., as nominee of DTC, payments with respect to principal of, premium, if any, and interest on the Bond and all notices with respect to the Bond will be made and given, respectively in the manner provided in DTC’s Operational Arrangements, as set forth in the Representation Letter. Section 7. Continuing Disclosure. 7.01. Execution of Continuing Disclosure Certificate. “Continuing Disclosure Certificate” means that certain Continuing Disclosure Certificate executed by the Mayor and City Clerk and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. 7.02. City Compliance with Provisions of Continuing Disclosure Certificate. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Resolution, failure of the City to comply with the Continuing Disclosure Certificate is not to be considered an event of default with respect to the Bonds; however, any Bondholder may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this section. Section 8. Defeasance. When the Bonds and all accrued interest thereon have been discharged as provided in this section, all pledges, covenants and other rights granted by this resolution to the holders of the Bonds will cease, except that the pledge of the full faith and credit of the City for the prompt and full payment of the principal of and interest on the Bonds will remain in full force and effect. The City may discharge the Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full or by depositing irrevocably in escrow, with a suitable institution qualified by law as an escrow agent for this purpose, cash or securities which are backed by the full faith and credit of the United States of America, or any other security authorized under Minnesota law for such purpose, bearing interest payable at such times and at such rates and maturing on such dates and in such amounts as shall be required and sufficient, subject to sale and/or reinvestment in like securities, to pay said obligation(s), which may include any interest payment on such Bond and/or principal amount due thereon at a stated maturity (or if irrevocable provision shall have been made for permitted prior redemption of such principal amount, at such earlier redemption date). If any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The motion for the adoption of the foregoing resolution was duly seconded by Member ____________, and upon vote being taken thereon, the following voted in favor thereof: EL185-64-684074.v2 11 and the following voted against the same: Whereupon the resolution was declared duly passed and adopted this 7th day of December, 2020. By Its Mayor Attest: Its Deputy City Clerk EL185-64-684074.v2 12 EXHIBIT A PROPOSALS EL185-64-684074.v2 A-1 EL185-64-684074.v2 A-2 EXHIBIT B FORM OF BOND No. R-_____ $________ UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF SHERBURNE CITY OF ELK RIVER GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BOND, SERIES 2020A Date of Rate Maturity Date Original Issue CUSIP February 1, 20__ December 29, 2020 287407 Registered Owner: Cede & Co. The City of Elk River, Minnesota, a duly organized and existing municipal corporation in Sherburne County, Minnesota (the “City”), acknowledges itself to be indebted and for value received hereby promises to pay to the Registered Owner specified above or registered assigns, the principal sum set forth above on the Maturity Date specified above, unless called for earlier redemption, with interest thereon from the date hereof at the annual Rate specified above (calculated on the basis of a 360-day year of twelve 30 day months), payable February 1 and August 1 in each year, commencing August 1, 2021, to the person in whose name this Bond is registered at the close of business on the 15th day (whether or not a business day) of the immediately preceding month. The interest hereon and, upon presentation and surrender hereof, the principal hereof are payable in lawful money of the United States of America by check or draft by U.S. Bank National Association, St. Paul, Minnesota, as Registrar, Paying Agent, Transfer Agent and Authenticating Agent, or its designated successor under the Resolution described herein. For the prompt and full payment of such principal and interest as the same respectively become due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. The City may elect on February 1, 2030, and on any day thereafter to prepay Bonds due on or after February 1, 2031. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will notify The Depository Trust Company (“DTC”) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. EL185-64-684074.v2 B-1 This Bond is one of an issue in the aggregate principal amount of $9,435,000 all of like original issue date and tenor, except as to number, maturity date, interest rate, denomination and redemption privilege, all issued pursuant to a resolution adopted by the City Council on December 7, 2020 (the “Resolution”), for the purpose of providing money to aid in financing improvements to City facilities as outlined in the City’s 2020-2025 Five-Year Capital Improvement Plan, pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including Minnesota Statutes, Chapter 475, as amended, specifically section 475.521, and the principal hereof and interest hereon are payable primarily from ad valorem taxes levied on all taxable property in the City, as set forth in the Resolution to which reference is made for a full statement of rights and powers thereby conferred. The full faith and credit of the City are irrevocably pledged for payment of this Bond and the City Council has obligated itself to levy additional ad valorem taxes on all taxable property in the City in the event of any deficiency in ad valorem taxes pledged, which additional taxes may be levied without limitation as to rate or amount. The Bonds of this series are issued only as fully registered Bonds in denominations of $5,000 or any integral multiple thereof of single maturities. The City Council has designated the Bonds of which this Bond forms a part as “qualified tax exempt obligations” within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended (the “Code”) relating to disallowance of interest expense for financial institutions and within the $10 million limit allowed by the Code for the calendar year of issue. As provided in the Resolution and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Registrar, by the registered owner hereof in person or by the owner’s attorney duly authorized in writing, upon surrender hereof together with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or the owner’s attorney; and may also be surrendered in exchange for Bonds of other authorized denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. The City and the Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar will be affected by any notice to the contrary. IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota, to be done, to exist, to happen and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding general obligation of the City in accordance with its terms, have been done, do exist, have happened and have been performed as so required, and that the issuance of this Bond does not cause the indebtedness of the City to exceed any constitutional or statutory limitation of indebtedness. EL185-64-684074.v2 B-2 This Bond is not valid or obligatory for any purpose or entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon has been executed by the Registrar by manual signature of one of its authorized representatives. IN WITNESS WHEREOF, the City of Elk River, Minnesota, by its City Council, has caused this Bond to be executed on its behalf by the facsimile or manual signatures of the Mayor and City Clerk and has caused this Bond to be dated as of the date set forth below. Dated: December 7, 2020 CITY OF ELK RIVER, MINNESOTA (Facsimile) (Facsimile) Mayor City Clerk _________________________________ CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. U.S. BANK NATIONAL ASSOCIATION By Authorized Representative _________________________________ ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, will be construed as though they were written out in full according to applicable laws or regulations: TEN COM -- as tenants in common UNIF GIFT MIN ACT _________ Custodian _________ (Cust) (Minor) TEN ENT -- as tenants by entireties under Uniform Gifts or Transfers to Minors Act, State of _______________ JT TEN -- as joint tenants with right of survivorship and not as tenants in common EL185-64-684074.v2 B-3 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 all rights thereunder, and does hereby irrevocably constitute and appoint _________________________ attorney to transfer the said Bond on the books kept for registration of the within Bond, 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: NOTICE: Signature(s) must be guaranteed by a financial institution that is a member of the Securities Transfer Agent Medallion Program (“STAMP”), the Stock Exchange Medallion Program (“SEMP”), the New York Stock Exchange, Inc. Medallion Signatures Program (“MSP”) or other such “signature guarantee program” as may be determined by the Registrar in addition to, or in substitution for, STAMP, SEMP or MSP, all in accordance with the Securities Exchange Act of 1934, as amended. The Registrar will not effect transfer of this Bond unless the information concerning the assignee requested below is provided. Name and Address: (Include information for all joint owners if this Bond is held by joint account.) EL185-64-684074.v2 B-4 Please insert social security or other identifying number of assignee _________________________________ PROVISIONS AS TO REGISTRATION The ownership of the principal of and interest on the within Bond has been registered on the books of the Registrar in the name of the person last noted below. Signature Date of Registration Registered Owner of Registrar Cede & Co. Federal ID #13-2555119 EL185-64-684074.v2 B-5 Post-Sale Tax Levies Payment PrincipalCouponInterestTotal P+I105% Levy AmountLevy/Collect DateOverlevyYear 02/01/2022--260,486.72260,486.72273,511.06273,511.06*2020/2021 02/01/2023335,000.005.000%239,222.50574,222.50602,933.63602,933.632021/2022 02/01/2024355,000.005.000%222,472.50577,472.50606,346.13606,346.132022/2023 02/01/2025375,000.005.000%204,722.50579,722.50608,708.63608,708.632023/2024 02/01/2026390,000.005.000%185,972.50575,972.50604,771.13604,771.132024/2025 02/01/2027405,000.005.000%166,472.50571,472.50600,046.13600,046.132025/2026 02/01/2028425,000.004.000%146,222.50571,222.50599,783.63599,783.632026/2027 02/01/2029445,000.004.000%129,222.50574,222.50602,933.63602,933.632027/2028 02/01/2030460,000.004.000%111,422.50571,422.50599,993.63599,993.632028/2029 02/01/2031480,000.002.000%93,022.50573,022.50601,673.63601,673.632029/2030 02/01/2032495,000.001.000%83,422.50578,422.50607,343.63607,343.632030/2031 02/01/2033495,000.001.100%78,472.50573,472.50602,146.13602,146.132031/2032 02/01/2034500,000.001.200%73,027.50573,027.50601,678.88601,678.882032/2033 02/01/2035505,000.001.300%67,027.50572,027.50600,628.88600,628.882033/2034 02/01/2036515,000.001.400%60,462.50575,462.50604,235.63604,235.632034/2035 02/01/2037520,000.001.500%53,252.50573,252.50601,915.13601,915.132035/2036 02/01/2038530,000.001.550%45,452.50575,452.50604,225.13604,225.132036/2037 02/01/2039540,000.001.600%37,237.50577,237.50606,099.38606,099.382037/2038 EXHIBIT C 02/01/2040545,000.001.650%28,597.50573,597.50602,277.38602,277.382038/2039 02/01/2041555,000.001.700%19,605.00574,605.00603,335.25603,335.252039/2040 02/01/2042565,000.001.800%10,170.00575,170.00603,928.50603,928.502040/2041 Total$9,435,000.00-$2,315,966.72$11,750,966.72$12,338,515.06$12,338,515.06- * To be paid, in part, by a deposit to the debt service fund in the amount of $4,114.04, which represents rounding. Tax Levy EL185-64-684074.v2 C-1 STATE OF MINNESOTA ) ) COUNTY OF SHERBURNE ) SS. ) CITY OF ELK RIVER ) I, the undersigned, being the duly qualified and acting Deputy City Clerk of the City of Elk River, Minnesota (the “City”), do hereby certify that I have carefully compared the attached and foregoing extract of minutes of a regular meeting of the City Council of the City held on December 7, 2020, with the original minutes on file in my office and the extract is a full, true and correct copy of the minutes insofar as they relate to the issuance and sale of the City’s General Obligation Capital Improvement Plan Bonds, Series 2020A, in the original aggregate principal amount of $9,435,000. WITNESS My hand officially as such Deputy City Clerk and the corporate seal of the City this 7th day of December, 2020. Deputy City Clerk City of Elk River, Minnesota EL185-64-684074.v2 STATE OF MINNESOTA CERTIFICATE OF COUNTY AUDITOR/TREASURER COUNTY OF SHERBURNE AS TO TAX LEVY AND REGISTRATION I, the undersigned County Auditor/Treasurer of Sherburne County, Minnesota, hereby certify that a certified copy of a resolution adopted by the governing body of the City of Elk River, Minnesota (the “City”), on December 7, 2020, levying taxes for the payment of General Obligation Capital Improvement Plan Bonds, Series 2020A, issued in the original aggregate principal amount of $9,435,000, dated December 29, 2020, has been filed in my office and said bonds have been entered on the register of obligations in my office and that such tax has been levied as required by law. WITNESS My hand and official seal this _____ day of __________, 2020. COUNTY AUDITOR/TREASURER SHERBURNE COUNTY, MINNESOTA By: Its: EL185-64-684074.v2 Extract of Minutes of Meeting of the City Council of the City of Elk River, Sherburne County, Minnesota Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Elk River, Minnesota, was duly held in the City Hall in said City on Monday, December 7, 2020, commencing at 6:30 P.M. The following members were present: and the following were absent: * * * * * * * * * The Mayor announced that the next order of business was consideration of the proposals which had been received for the purchase of the City’s General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B. The City Finance Director presented a tabulation of the proposals that had been received in the manner specified in the Terms of Proposal for the Bonds. The proposals were as set forth in Exhibit A attached. After due consideration of the proposals, Member ____________________ then introduced the following resolution, and moved its adoption: RESOLUTION NO. 20-___ RESOLUTION AWARDING THE SALE OF GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN REFUNDING BONDS, SERIES 2020B IN THE ORIGINAL AGGREGATE PRINCIPAL AMOUNT OF $5,340,000; FIXING THEIR FORM AND SPECIFICATIONS; DIRECTING THEIR EXECUTION AND DELIVERY; PROVIDING FOR THEIR PAYMENT; AND PROVIDING FOR THE REDEMPTION OF BONDS REFUNDED THEREBY Section 1. Background; Findings. It is hereby determined that: (a) the City is authorized by the provisions of Minnesota Statutes, Chapter 475, as amended (the “Act”) and, particularly, Section 475.67 of the Act to issue and sell its general obligation bonds to refund outstanding bonds when determined by the City Council to be necessary and desirable; EL185-66-684471.v2 (b) pursuant to the Act, including particularly Minnesota Statutes, Section 475.521, the City has heretofore issued its (i) General Obligation Capital Improvement Plan Bonds, Series 2010A, in the original aggregate principal amount of $7,370,000, which are dated April 21, 2010, (the “Series 2010A Refunded Bonds”) to acquire the City’s safety facility and the City Hall facility from the Elk River Economic Development Authority, Minnesota (the “EDA”) by refunding certain outstanding obligations of the EDA (the “2010A CIP Improvements”); and (ii) General Obligation Capital Improvement Plan Bonds, Series 2012A, in the original aggregate principal amount of $6,975,000, which are dated March 15, 2012, (the “Series 2012A Refunded Bonds” and, together with the Series 2010A Refunded Bonds, the “Refunded Bonds”) to finance a public works facility expansion and renovation (the “2012A CIP Improvements” and, together with the 2010A CIP Improvements, the “CIP Improvements”); and (c) the (i) 2010A Refunded Bonds are currently outstanding in the principal amount of $1,985,000, of which $1,350,000 in principal amount is callable on or after February 1, 2021; and (ii) 2012A Refunded Bonds are currently outstanding in the principal amount of $4,840,000, of which $4,515,000 in principal amount is callable on or after February 1, 2021, and (d) it is necessary and desirable that the City issue its $5,340,000 General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B (the “Bonds”) to refund in advance of maturity and at their redemption date on February 1, 2021 the (i) 2022 and 2023 maturities of the 2010A Refunded Bonds; and (ii) 2022 to 2033 maturities of the 2012A Refunded Bonds; and (e) the City is authorized by Section 475.60, subdivision 2(9), of the Act to negotiate the sale of the Bonds because the City has retained Baker Tilly Municipal Advisors, LLC as an independent municipal advisor in connection with such sale. The actions of the City staff and the City’s municipal advisor in negotiating the sale of the Bonds are ratified and confirmed in all aspects. Section 2. Sale of Bonds. 2.02. Award to the Purchaser and Interest Rates. The proposal of Robert W. Baird & Co., Incorporated, Milwaukee, Wisconsin (the “Purchaser”) to purchase the Bonds is hereby found and determined to be a reasonable offer and is hereby accepted, the proposal being to purchase the Bonds at a price of $5,905,183.53 (par amount of $5,340,000, plus a premium of $601,585.20 less underwriter’s discount of $36,401.67), plus accrued interest to date of delivery, if any, for Bonds bearing interest as follows: EL185-66-684471.v2 2 Year of Interest Year of Interest Maturity Rate Maturity Rate 2022 5.0% 2028 4.00% 2023 5.00 2029 4.00 2024 5.00 2030 1.00 2025 5.00 2031 1.00 2026 5.00 2032 1.00 2027 5.00 2033 1.10 2.03. Purchase Contract. Any amount paid by the Purchaser over the minimum purchase price shall be credited to the Debt Service Fund hereinafter created, or deposited in the Refunding Fund hereinafter created as determined by the City Finance Director upon consultation with the City’s municipal advisor. The Mayor and City Clerk are authorized to execute a contract with the Purchaser on behalf of the City, if requested by the Purchaser. 2.04. Terms and Principal Amounts of the Bonds. The City will forthwith issue and sell the Bonds, pursuant to the Act in the total principal amount of $5,340,000, originally dated as of the date of delivery, in fully registered form and issued in denominations of $5,000 each or any integral multiple thereof, numbered No. R-1 and upward, bearing interest as above set forth, and maturing on February 1 in the years and amounts as follows: Year Amount Year Amount 2022 $870,000 2028 $355,000 2023 940,000 2029 365,000 2024 295,000 2030 380,000 2025 305,000 2031 385,000 2026 320,000 2032 390,000 2027 340,000 2033 395,000 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). 2.05. Optional Redemption. The City may elect on February 1, 2029, and on any day thereafter to prepay Bonds maturing on or after February 1, 2030. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will notify DTC (as defined in Section 7 hereof) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. EL185-66-684471.v2 3 Section 3. Form; Registration. 3.01. Registered Form. The Bonds will be issued only in fully registered form. The interest thereon and, upon surrender of each Bond, the principal amount thereof, is payable by check or draft issued by the Registrar described herein. 3.02. Dates; Interest Payment Dates. Each Bond will be dated as of the last interest payment date preceding the date of authentication to which interest on the Bond has been paid or made available for payment, unless (i) the date of authentication is an interest payment date to which interest has been paid or made available for payment, in which case the Bond will be dated as of the date of authentication, or (ii) the date of authentication is prior to the first interest payment date, in which case the Bond will be dated as of the date of original issue. The interest on the Bonds is payable on February 1 and August 1 of each year, commencing August 1, 2021, to the registered owners thereof th of record as of the close of business on the 15 day of the immediately preceding month, whether or not that day is a business day. 3.03. Registration. The City will appoint, and will maintain, a bond registrar, transfer agent, authenticating agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of the City and the Registrar with respect thereto are as follows: (a) Register. The Registrar will keep at its principal corporate trust office a bond register in which the Registrar provides for the registration of ownership of the Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. (b) Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar will authenticate and deliver, in the name of the designated transferee or transferees, one or more new Bonds of a like aggregate principal amount and maturity, as requested by the transferor. The Registrar may, th however, close the books for registration of any transfer after the 15 day of the month preceding each interest payment date and until that interest payment date. (c) Exchange of Bonds. Whenever any Bonds are surrendered by the registered owner for exchange the Registrar will authenticate and deliver one or more new Bonds of a like aggregate principal amount and maturity as requested by the registered owner or the owner’s attorney in writing. (d) Cancellation. All Bonds surrendered upon any transfer or exchange will be promptly cancelled by the Registrar and thereafter disposed of as directed by the City. (e) Improper or Unauthorized Transfer. When a Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the Bond until the Registrar is satisfied that the endorsement on the Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar will incur no EL185-66-684471.v2 4 liability for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name a Bond is at any time registered, as of the applicable record date, in the bond register as the absolute owner of such Bond, whether the Bond is overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on the Bond and for all other purposes, and payments so made to a registered owner or upon the owner’s order will be valid and effectual to satisfy and discharge the liability upon the Bond to the extent of the sum or sums so paid. (g) Taxes, Fees and Charges. The Registrar may impose a charge upon the owner thereof for a transfer or exchange of Bonds, sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to the transfer or exchange. (h) Mutilated, Lost, Stolen or Destroyed Bonds. If a Bond becomes mutilated or is destroyed, stolen or lost, the Registrar will deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of the mutilated Bond or in lieu of and in substitution for any such Bond destroyed, stolen or lost, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar of evidence satisfactory to the Registrar that the Bond was destroyed, stolen or lost, and of the ownership thereof, and upon furnishing to the Registrar an appropriate bond or indemnity in form, substance and amount satisfactory to it and as provided by law, in which both the City and the Registrar must be named as obligees. Bonds so surrendered to the Registrar will be cancelled by the Registrar and evidence of such cancellation must be given to the City. If the mutilated, destroyed, stolen or lost Bond has already matured or been called for redemption in accordance with its terms it will not be necessary to issue a new Bond prior to payment. (i) Redemption. In the event any of the Bonds are called for redemption, written notice thereof identifying the Bonds to be redeemed will be given by the Registrar by mailing a copy of the redemption notice by first class mail (postage prepaid) 30 days prior to the date of redemption to the registered owner of each Bond to be redeemed at the address shown on the registration books kept by the Registrar and by publishing the notice if required by law. Failure to give notice by publication or by mail to any registered owner, or any defect therein, will not affect the validity of the proceedings for the redemption of Bonds. Bonds so called for redemption will cease to bear interest after the specified redemption date, provided that the funds for the redemption are on deposit with the place of payment at that time. 3.04. Appointment of Initial Registrar. The City appoints U.S. Bank National Association, St. Paul, Minnesota, as the initial Registrar. The Mayor and the City Clerk are authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company authorized by law to conduct such business, the resulting corporation is authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services EL185-66-684471.v2 5 performed. The City reserves the right to remove the Registrar upon 30 days’ notice and upon the appointment of a successor Registrar, in which event the predecessor Registrar must deliver all cash and Bonds in its possession to the successor Registrar and deliver the bond register to the successor Registrar. On or before each principal or interest due date, without further order of this Council, the City Finance Director must transmit to the Registrar moneys sufficient for the payment of all principal and interest then due. 3.05. Execution, Authentication and Delivery. The Bonds will be prepared under the direction of the City Clerk and executed on behalf of the City by the signatures of the Mayor and the City Clerk, provided that those signatures may be printed, engraved or lithographed facsimiles of the originals. If an officer whose signature or a facsimile of whose signature appears on the Bonds ceases to be such officer before the delivery of any Bond, that signature or facsimile will nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. Notwithstanding such execution, a Bond will not be valid or obligatory for any purpose or entitled to any security or benefit under this Resolution unless and until a certificate of authentication on a Bond has been duly executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Bonds need not be signed by the same representative. The executed certificate of authentication on a Bond is conclusive evidence that it has been authenticated and delivered under this Resolution. When the Bonds have been so prepared, executed and authenticated, the City Finance Director will deliver the same to the Purchaser thereof upon payment of the purchase price in accordance with the contract of sale heretofore made and executed, and the Purchaser will not be obligated to see to the application of the purchase price. 3.06. Form of Bond. The Bonds will be printed or typewritten in substantially the form set forth in Exhibit B attached hereto. 3.07. Approving Legal Opinion. The City Finance Director is authorized and directed to obtain a copy of the proposed approving legal opinion of Kennedy & Graven, Chartered, Minneapolis, Minnesota, which will be complete except as to dating thereof and to cause the opinion to be printed or accompany each Bond. Section 4. Payment; Security; Pledges and Covenants. 4.01. Debt Service Fund. For the convenience and proper administration of the moneys to be borrowed and repaid on the Bonds and to provide adequate and specific security for the Purchaser and holders from time to time of the Bonds, there is hereby created a special fund to be designated the “General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B Debt Service Fund” (the “Debt Service 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 Debt Service Fund will be maintained in the manner herein specified until all of the Bonds and the interest thereon will have been fully paid. There will be deposited from time to time in the Debt Service Fund a sufficient amount to pay the principal of and interest on the Bonds when due, and the Finance Director will report any current or anticipated deficiency in the Debt Service Fund to the City Council. If a payment of principal or interest on the Bonds becomes due when there is not sufficient money in the Debt Service Fund to pay the same, the City Finance Director is directed to pay such principal or interest from other funds of the City, and such fund will be EL185-66-684471.v2 6 reimbursed for those advances out of the proceeds of taxes when collected. There is appropriated to the Debt Service Fund (i) any amounts paid by the Purchaser over the minimum purchase price, to the extent designated for deposit in the Debt Service Fund in accordance with Section 2.03 hereof; (ii) collections of all taxes hereafter levied for the payment of the Bonds and interest thereon; (iii) ad valorem taxes collected for the payment of the Series 2010A Refunded Bonds pursuant to levies made in the resolution authorizing the Series 2010A Refunded Bonds (the “2010A Resolution”), which levies will not be cancelled except as permitted by Section 475.61, subdivision 3 of the Act; (iv) ad valorem taxes collected for the payment of the Series 2012A Refunded Bonds pursuant to levies made in the resolution authorizing the Series 2012A Refunded Bonds (the “2012A Resolution” and, together with the 2010A Resolution, the “Prior Resolutions”), which levies will not be cancelled except as permitted by Section 475.61, subdivision 3 of the Act; (v) all investment earnings on funds in the Debt Service Fund; and (vi) any and all other moneys which are properly available and are appropriated by the City Council to the Debt Service Fund. The amount of any surplus remaining in the Refunding Fund when the Bonds and interest thereon are paid will be used as provided in Section 475.61, subdivision 4 of the Act. 4.02. Refunding Fund. The proceeds of the Bonds, less the appropriations made in Section 4.01 hereof, will be deposited in a separate fund (the “Refunding Fund”) in an amount sufficient, together with other available funds applied to such purpose, to redeem the Series 2010A Refunded Bonds and the Series 2012A Refunded Bonds on February 1, 2021 (the “Redemption Date”). The Refunding Fund shall be terminated following the redemption of the Refunded Bonds. Any balance remaining in the Refunding Fund after the redemption of the Refunded Bonds shall be deposited in the Debt Service Fund herein created. 4.02 Prior Debt Service Funds. The debt service funds heretofore established for the Refunded Bonds pursuant to the Prior Resolutions, shall be closed following the redemption of the Refunded Bonds on the Redemption Date and all monies therein shall be transferred to the Debt Service Fund, herein described. 4.03. Filing. The City Clerk is authorized and directed to file a certified copy of this resolution with the County Auditor/Treasurer of Sherburne County and to obtain the certificate required by Section 475.63 of the Act and the tax levy required by law has been made. 4.04 Prior Resolution Pledges. The pledges and covenants of the City made by the Prior Resolutions relating to the ownership, protection of and other particulars governing the operation and financial management of the improvements financed by the Bonds and the Refunded Bonds are restated and confirmed in all respects. The provisions of the Prior Resolutions are hereby supplemented to the extent necessary to give full effect to the provisions of this resolution. 4.05 Tax Levy; Coverage Test; Cancellation of Certain Tax Levies. (a) For the purpose of paying the principal of and interest on the Bonds, there is hereby levied a direct annual irrepealable ad valorem tax upon all of the taxable property in the City, which will be spread upon the tax rolls and collected with and as part of other general taxes of the City. Such tax will be credited to the Debt Service Fund above provided and will be in the years and amounts set forth in EXHIBIT C attached hereto. EL185-66-684471.v2 7 (b) The tax levies are such that if collected in full they will produce at least 5% in excess of the amount needed to meet when due the principal and interest payments on the Bonds. The tax levies shall be irrepealable so long as any of the Bonds are outstanding and unpaid; provided that the City Finance Director may annually, at the time the City makes its tax levies, certify to the County Auditor/Treasurer of Sherburne County, Minnesota (the “County Auditor”) the amount available in the Debt Service Fund to pay principal and interest due during the ensuing year, and the County Auditor will thereupon reduce the levy collectible during such year by the amount so certified in the manner and to the extent permitted by Section 475.61, subdivision 3 of the Act. (c) Upon payment in full of all outstanding principal of and interest on the Refunded Bonds on February 1, 2021, the taxes levied pursuant to the Prior Resolutions the City Clerk is hereby directed to certify such fact to and request the County Auditor to cancel any and all tax levies made by the Prior Resolution for collection in 2021 and thereafter. Section 5. Refunding; Findings; Redemption of Refunded Bonds. 5.01. Reduction of Debt Service Cost. The Series 2010A Refunded Bonds will be called for redemption on the Redemption Date in the amount of $1,350,000 and the Series 2012A Refunded Bonds will be called for redemption on the Redemption Date in the amount of $4,515,000. It is hereby found and determined that based upon information presently available from the City’s municipal advisor, the issuance of the Bonds is consistent with covenants made with the holders thereof and is necessary and desirable for the reduction of debt service cost to the City. 5.02. Coverage on the Refunded Bonds. It is hereby found and determined that the proceeds of the Bonds, along with funds on hand at the City, will be sufficient to pay at maturity or redemption all of the principal of and accrued interest on the Refunded Bonds. 5.03. Notice of Call for Redemption. The Refunded Bonds maturing on February 1, 2022 and thereafter will be redeemed and prepaid on February 1, 2021 in accordance with their terms and in accordance with the terms and conditions set forth in the forms of Notices of Call for Redemption attached hereto as EXHIBITS D and EXHIBIT E which terms and conditions are hereby approved and incorporated herein by reference. The Registrar for each of the Refunded Bonds is authorized and directed to send a copy of the respective Notice of Redemption to each registered holder of the Refunded Bonds. Section 6. Authentication of Transcript. 6.01. City Proceedings and Records. The officers of the City are authorized and hereby directed to prepare and furnish to the Purchaser and to the attorneys approving the Bonds, certified copies of proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other certificates, affidavits and transcripts as may be required to show the facts within their knowledge or as shown by the books and records in their custody and under their EL185-66-684471.v2 8 control, relating to the validity and marketability of the Bonds, and such instruments, including any heretofore furnished, may be deemed representations of the City as to the facts stated therein. 6.02. Certification as to Official Statement. The Mayor, City Clerk and Finance Director, or any of them, are hereby authorized and directed to certify that they have examined the Official Statement prepared and circulated in connection with the issuance and sale of the Bonds and that to the best of their knowledge and belief the Official Statement is, as of the date thereof, a complete and accurate representation of the facts and representations made therein as of the date of the Official Statement, as it relates to the City and the Bonds. 6.03. Other Certificates. The Mayor, City Clerk, and Finance Director, or any of them, are hereby authorized and directed to furnish to the Purchaser at the closing such certificates as are required as a condition of sale. Unless litigation shall have been commenced and be pending questioning the Bonds or the organization of the City or incumbency of its officers, at the closing the Mayor, City Clerk, and Finance Director, or any of them, shall also execute and deliver to the Purchaser a suitable certificate as to absence of material litigation, and the Finance Director shall also execute and deliver a certificate as to payment for and delivery of the Bonds. 6.04. Electronic Signatures. The electronic signature of the Mayor, City Clerk, and Finance Director to this resolution and to any certificate authorized to be executed hereunder shall be as valid as an original signature of such party and shall be effective to bind the City thereto. For purposes hereof, (i) “electronic signature” means (a) a manually signed original signature that is then transmitted by electronic means or (b) a signature obtained through DocuSign or Adobe or a similarly digitally auditable signature gathering process; and (ii) “transmitted by electronic means” means sent in the form of a facsimile or sent via the internet as a portable document format (“pdf”) or other replicating image attached to an electronic mail or internet message. Section 7. Tax Covenants. 7.01. Tax Exempt Bonds. The City covenants and agrees with the holders from time to time of the Bonds that it will not take or permit to be taken by any of its officers, employees or agents any action which would cause the interest on the Bonds to become subject to taxation under the Internal Revenue Code of 1986, as amended (the “Code”), and the Treasury Regulations promulgated thereunder, in effect at the time of such actions, and that it will take or cause its officers, employees or agents to take, all affirmative action within its power that may be necessary to ensure that such interest will not become subject to taxation under the Code and applicable Treasury Regulations, as presently existing or as hereafter amended and made applicable to the Bonds. To that end, the City will comply with all requirements necessary under the Code to establish and maintain the exclusion from gross income of the interest on the Bonds under Section 103 of the Code, including without limitation requirements relating to temporary periods for investments and limitations on amounts invested at a yield greater than the yield on the Bonds. 7.02. Rebate. The City will comply with requirements necessary under the Code to establish and maintain the exclusion from gross income of the interest on the Bond under Section 103 of the Code, including without limitation requirements relating to temporary periods for investments, limitations on amounts invested at a yield greater than the yield on the Bonds, and the rebate of excess EL185-66-684471.v2 9 investment earnings to the United States unless the Bonds qualify for an exception to the rebate requirement under the Code and related Treasury Regulations. 7.03. Not Private Activity Bonds. The City further covenants not to use the proceeds of the Bonds or to cause or permit the facilities financed by the Refunded Bonds or any of them to be used, 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. 7.04. Qualified Tax-Exempt Obligations. In order to qualify the Bonds as “qualified tax- exempt obligations” within the meaning of Section 265(b)(3) of the Code, the City makes the following factual statements and representations: (a) the Bonds are not “private activity bonds” as defined in Section 141 of the Code; (b) the Refunded Bonds were previously designated as “qualified tax-exempt obligations” for purposes of Section 265(b)(3) of the Code, the average maturity of the Bonds is not longer than the average maturity of the Series 2012A Refunded Bonds or the Series 2010A Refunded Bonds, and the Bonds mature not later than 30 years after the date of the Series 2012A Refunded Bonds or the Series 2010A Refunded Bonds were issued and therefore the portion of the Bonds which does not exceed the outstanding principal amount of the Refunded Bonds is deemed designated as “qualified tax-exempt obligations” for purposes of Section 265(b)(3) of the Code; (c) the City hereby designates the portion of the Bonds exceeding the $1,350,000 outstanding principal balance of the Series 2010A Refunded Bonds plus the $4,515,000 outstanding principal balance of the Series 2012A Refunded Bonds, collectively, 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, that are not qualified 501(c)(3) bonds) which will be issued by the City (and all subordinate entities of the City) during calendar year 2020 will not exceed $10,000,000; and (e) not more than $10,000,000 of obligations issued by the City during calendar year 2020 have been designated for purposes of Section 265(b)(3) of the Code; and (f) the aggregate face amount of the issue of the Bonds is not greater than $10,000,000. 7.05 Procedural Requirements. The City will use its best efforts to comply with any federal procedural requirements which may apply in order to effectuate the designations made by this section. EL185-66-684471.v2 10 Section 8. Book-Entry System; Limited Obligation of City. 8.01. DTC. The Bonds will be initially issued in the form of a separate single typewritten or printed fully registered Bond for each of the maturities set forth in Section 1.03 hereof. Upon initial issuance, the ownership of each Bond will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York, and its successors and assigns (“DTC”). Except as provided in this section, all of the outstanding Bonds will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC. 8.02. Participants. With respect to Bonds registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, the City, the Registrar and the Paying Agent will have no responsibility or obligation to any broker dealers, banks and other financial institutions from time to time for which DTC holds Bonds as securities depository (the “Participants”) or to any other person on behalf of which a Participant holds an interest in the Bonds, including but not limited to any responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede & Co. or any Participant with respect to any ownership interest in the Bonds, (ii) the delivery to any Participant or any other person (other than a registered owner of Bonds, as shown by the registration books kept by the Registrar), of any notice with respect to the Bonds, including any notice of redemption, or (iii) the payment to any Participant or any other person, other than a registered owner of Bonds, of any amount with respect to principal of, premium, if any, or interest on the Bonds. The City, the Registrar and the Paying Agent may treat and consider the person in whose name each Bond is registered in the registration books kept by the Registrar as the holder and absolute owner of such Bond for the purpose of payment of principal, premium and interest with respect to such Bond, for the purpose of registering transfers with respect to such Bonds, and for all other purposes. The Paying Agent will pay all principal of, premium, if any, and interest on the Bonds only to or on the order of the respective registered owners, as shown in the registration books kept by the Registrar, and all such payments will be valid and effectual to fully satisfy and discharge the City’s obligations with respect to payment of principal of, premium, if any, or interest on the Bonds to the extent of the sum or sums so paid. No person other than a registered owner of Bonds, as shown in the registration books kept by the Registrar, will receive a certificated Bond evidencing the obligation of this resolution. Upon delivery by DTC to the City Finance Director of a written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the words “Cede & Co.,” will refer to such new nominee of DTC; and upon receipt of such a notice, the City Clerk will promptly deliver a copy of the same to the Registrar and Paying Agent. 8.03. Representation Letter. The City has heretofore executed and delivered to DTC a Blanket Issuer Letter of Representations (the “Representation Letter”) which will govern payment of principal of, premium, if any, and interest on the Bonds and notices with respect to the Bonds. Any Paying Agent or Registrar subsequently appointed by the City with respect to the Bonds will agree to take all action necessary for all representations of the City in the Representation Letter with respect to the Registrar and Paying Agent, respectively, to be complied with at all times. 8.04. Transfers Outside Book-Entry System. In the event the City, by resolution of the City Council, determines that it is in the best interests of the persons having beneficial interests, in the Bonds that they be able to obtain Bond certificates, the City will notify DTC, whereupon DTC will EL185-66-684471.v2 11 notify the Participants, of the availability through DTC of Bond certificates. In such event the City will issue, transfer and exchange Bond certificates as requested by DTC and any other registered owners in accordance with the provisions of this Resolution. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and discharging its responsibilities with respect thereto under applicable law. In such event, if no successor securities depository is appointed, the City will issue and the Registrar will authenticate Bond certificates in accordance with this resolution and the provisions hereof will apply to the transfer, exchange and method of payment thereof. 8.05. Payments to Cede & Co. Notwithstanding any other provision of this Resolution to the contrary, so long as a Bond is registered in the name of Cede & Co., as nominee of DTC, payments with respect to principal of, premium, if any, and interest on the Bond and all notices with respect to the Bond will be made and given, respectively in the manner provided in DTC’s Operational Arrangements, as set forth in the Representation Letter. Section 9. Continuing Disclosure. 9.01. City Compliance with Provisions of Continuing Disclosure Certificate. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Resolution, failure of the City to comply with the Continuing Disclosure Certificate is not to be considered an event of default with respect to the Bonds; however, any Bondholder may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this section. 9.02. Execution of Continuing Disclosure Certificate. “Continuing Disclosure Certificate” means that certain Continuing Disclosure Certificate hereby authorized to be executed by the Mayor and City Clerk and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. Section 10. Defeasance. When the Bonds and all accrued interest thereon, have been discharged as provided in this section, all pledges, covenants and other rights granted by this resolution to the holders of the Bonds will cease, except that the pledge of the full faith and credit of the City for the prompt and full payment of the principal of and interest on the Bonds will remain in full force and effect. The City may discharge the Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full or by depositing irrevocably in escrow, with a suitable institution qualified by law as an escrow agent for this purpose, cash or securities which are backed by the full faith and credit of the United States of America, or any other security authorized under Minnesota law for such purpose, bearing interest payable at such times and at such rates and maturing on such dates and in such amounts as shall be required and sufficient, subject to sale and/or reinvestment in like securities, to pay said obligation(s), which may include any interest payment on such Bond and/or principal amount due thereon at a stated maturity (or if irrevocable provision shall have been made for permitted prior redemption of such principal amount, at such earlier redemption date). If any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. EL185-66-684471.v2 12 The motion for the adoption of the foregoing resolution was duly seconded by Member ____________, and upon 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 this 7th day of December, 2020. By Its Mayor Attest: Its Deputy City Clerk EL185-66-684471.v2 13 STATE OF MINNESOTA ) ) COUNTY OF SHERBURNE ) SS. ) CITY OF ELK RIVER ) I, the undersigned, being the duly qualified and acting Deputy City Clerk of the City of Elk River, Minnesota (the “City”), do hereby certify that I have carefully compared the attached and foregoing extract of minutes of a regular meeting of the City Council of the City held on December 7, 2020, with the original minutes on file in my office and the extract is a full, true and correct copy of the minutes insofar as they relate to the issuance and sale of the City’s General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B, in the original aggregate principal amount of $5,340,000. WITNESS My hand officially as such Deputy City Clerk and the corporate seal of the City this 7th day of December, 2020. Deputy City Clerk City of Elk River, Minnesota EL185-66-684471.v2 14 EXHIBIT A PROPOSALS A-1 EL185-66-684471.v2 A-2 EL185-66-684471.v2 EXHIBIT B FORM OF BOND No. R-____ UNITED STATES OF AMERICA $__________ STATE OF MINNESOTA COUNTY OF SHERBURNE CITY OF ELK RIVER GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN REFUNDING BOND, SERIES 2020B Date of Rate Maturity Date Original Issue CUSIP February 1, 20__ December 29, 2020 287407 Registered Owner: Cede & Co. The City of Elk River, Minnesota, a duly organized and existing municipal corporation in Sherburne County, Minnesota (the “City”), acknowledges itself to be indebted and for value received hereby promises to pay to the Registered Owner specified above or registered assigns, the principal sum set forth above on the Maturity Date specified above, unless called for earlier redemption, with interest thereon from the date hereof at the annual Rate specified above (calculated on the basis of a 360-day year of twelve 30 day months), payable February 1 and August 1 in each year, commencing August 1, 2021, to the person in whose name this Bond is registered at the close of business on the 15th day (whether or not a business day) of the immediately preceding month. The interest hereon and, upon presentation and surrender hereof, the principal hereof are payable in lawful money of the United States of America by check or draft by U.S. Bank National Association, St. Paul, Minnesota, as Registrar, Paying Agent, Transfer Agent and Authenticating Agent, or its designated successor under the Resolution described herein. For the prompt and full payment of such principal and interest as the same respectively become due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. The City may elect on February 1, 2029, and on any day thereafter to prepay Bonds due on or after February 1, 2030. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will notify The Depository Trust Company (“DTC”) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. The City Council has designated the Bonds of which this Bond forms a part as “qualified tax exempt obligations” within the meaning of Section 265(b)(3) of the Internal Revenue Code of B-1 EL185-66-684471.v2 1986, as amended (the “Code”) relating to disallowance of interest expense for financial institutions and within the $10 million limit allowed by the Code for the calendar year of issue. This Bond is one of an issue in the aggregate principal amount of $5,340,000 all of like original issue date and tenor, except as to number, maturity date, interest rate, denomination and redemption privilege, all issued pursuant to a resolution adopted by the City Council on December 7, 2020 (the “Resolution”), for the purpose of refunding the outstanding principal amount of certain general obligation bonds of the City, pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including Minnesota Statutes, Chapter 475, as amended, specifically Section 475.67, subdivision 3. The principal hereof and the interest hereon are payable from ad valorem taxes levied on all taxable property in the City, all as set forth in the Resolution to which reference is made for a full statement of rights and powers thereby conferred. The full faith and credit of the City are irrevocably pledged for payment of this Bond and the City Council has obligated itself to levy additional ad valorem taxes on all taxable property in the City in the event of any deficiency in ad valorem taxes pledged, which taxes may be levied without limitation as to rate or amount. The Bonds of this series are issued only as fully registered Bonds in denominations of $5,000 or any integral multiple thereof of single maturities. As provided in the Resolution and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Registrar, by the registered owner hereof in person or by the owner’s attorney duly authorized in writing, upon surrender hereof together with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or the owner’s attorney; and may also be surrendered in exchange for Bonds of other authorized denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. The City and the Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar will be affected by any notice to the contrary. IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding general obligation of the City in accordance with its terms, have been done, do exist, have happened and have been performed as so required, and that the issuance of this Bond does not cause the indebtedness of the City to exceed any constitutional or statutory limitation of indebtedness. This Bond is not valid or obligatory for any purpose or entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon has been executed by the Registrar by manual signature of one of its authorized representatives. B-2 EL185-66-684471.v2 IN WITNESS WHEREOF, the City of Elk River, Minnesota, by its City Council, has caused this Bond to be executed on its behalf by the facsimile or manual signatures of the Mayor and City Clerk and has caused this Bond to be dated as of the date set forth below. Dated: December 7, 2020 CITY OF ELK RIVER, MINNESOTA (Facsimile) (Facsimile) Mayor City Clerk _________________________________ CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. U.S. BANK NATIONAL ASSOCIATION By Authorized Representative _________________________________ ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, will be construed as though they were written out in full according to applicable laws or regulations: TEN COM -- as tenants in common UNIF GIFT MIN ACT _________ Custodian _________ (Cust) (Minor) TEN ENT -- as tenants by entireties under Uniform Gifts or Transfers to Minors Act, State of _______________ JT TEN -- as joint tenants with right of survivorship and not as tenants in common Additional abbreviations may also be used though not in the above list. ________________________________________ B-3 EL185-66-684471.v2 ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto ________________________________________ the within Bond and all rights thereunder, and does hereby irrevocably constitute and appoint _________________________ attorney to transfer the said Bond on the books kept for registration of the within Bond, 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: NOTICE: Signature(s) must be guaranteed by a financial institution that is a member of the Securities Transfer Agent Medallion Program (“STAMP”), the Stock Exchange Medallion Program (“SEMP”), the New York Stock Exchange, Inc. Medallion Signatures Program (“MSP”) or other such “signature guarantee program” as may be determined by the Registrar in addition to, or in substitution for, STAMP, SEMP or MSP, all in accordance with the Securities Exchange Act of 1934, as amended. The Registrar will not effect transfer of this Bond unless the information concerning the assignee requested below is provided. Name and Address: (Include information for all joint owners if this Bond is held by joint account.) Please insert social security or other identifying number of assignee B-4 EL185-66-684471.v2 PROVISIONS AS TO REGISTRATION The ownership of the principal of and interest on the within Bond has been registered on the books of the Registrar in the name of the person last noted below. Date of Registration Registered Owner Signature of Registrar Cede & Co. _____________, 2020 Federal ID #13-2555119 B-5 EL185-66-684471.v2 Post-Sale Tax Levies Payment PrincipalCouponInterestTotal P+I105% Levy Levy/Collect DateOverlevyAmountYear 02/01/2022870,000.005.000%215,812.331,085,812.331,140,102.951,140,102.952020/2021 02/01/2023940,000.005.000%154,695.001,094,695.001,149,429.751,149,429.752021/2022 02/01/2024295,000.005.000%107,695.00402,695.00422,829.75422,829.752022/2023 02/01/2025305,000.005.000%92,945.00397,945.00417,842.25417,842.252023/2024 02/01/2026320,000.005.000%77,695.00397,695.00417,579.75417,579.752024/2025 02/01/2027340,000.005.000%61,695.00401,695.00421,779.75421,779.752025/2026 02/01/2028355,000.004.000%44,695.00399,695.00419,679.75419,679.752026/2027 02/01/2029365,000.004.000%30,495.00395,495.00415,269.75415,269.752027/2028 02/01/2030380,000.001.000%15,895.00395,895.00415,689.75415,689.752028/2029 02/01/2031385,000.001.000%12,095.00397,095.00416,949.75416,949.752029/2030 02/01/2032390,000.001.000%8,245.00398,245.00418,157.25418,157.252030/2031 02/01/2033395,000.001.100%4,345.00399,345.00419,312.25419,312.252031/2032 Total$5,340,000.00-$826,307.33$6,166,307.33$6,474,622.70$6,474,622.70- EXHIBIT C TAX LEVY C-1 EL185-66-684471.v2 EXHIBIT D NOTICE OF CALL FOR REDEMPTION $7,370,000 GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BONDS, SERIES 2010A CITY OF ELK RIVER SHERBURNE COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that, by order of the City Council of the City of Elk River, Sherburne County, Minnesota, there have been called for redemption and prepayment on FEBRUARY 1, 2021 all outstanding bonds of the City designated as General Obligation Capital Improvement Plan Bonds, Series 2010A, dated as of April 21, 2010, having stated maturity dates of February 1 in the years 2022 and 2023, totaling $1,350,000 in principal amount, and with the following CUSIP numbers: Year of Maturity Amount CUSIP 2022 $660,000 287407 T67 2023 690,000 287407 T75 The Bonds are being called at a price of par plus accrued interest to February 1, 2021, on which date all interest on said bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment at the office of U.S. Bank National Association, in the City of St. Paul, Minnesota, on or before February 1, 2021, at the following address: If by mail: If by hand or overnight: U.S. Bank National Association U.S. Bank National Association rd Corporate Trust Operations, 3 Floor 60 Livingston Avenue P.O. Box 64111 EP-MN-WS3C st St. Paul, MN 55164-0111 Bond Drop Window, 1 Floor St. Paul, MN 55107 Important Notice: In compliance with the Economic Growth and Tax Relief Reconciliation Act of 2003, the City is required to withhold a specified percentage of the principal amount of the redemption price payable to the holder of any Bonds subject to redemption and prepayment on the Redemption Date, unless the City is provided with the Social Security Number or Federal Employer Identification Number of the holder, properly certified. Submission of a fully executed Request for Taxpayer Identification Number and Certification, Form W-9, will satisfy the requirements of this paragraph. D-1 EL185-66-684471.v2 The Registrar will not be responsible for the selection or use of the CUSIP number, nor is any representation made as to the correctness indicated in the Redemption Notice or on any Bond. It is included solely for convenience of the Holders. Additional information may be obtained from: U.S. Bank National Association Corporate Trust Division Bondholder Services (800) 525-8574 Dated: December 7, 2020. BY ORDER OF THE CITY COUNCIL D-2 EL185-66-684471.v2 EXHIBIT E NOTICE OF CALL FOR REDEMPTION $6,975,000 GENERAL OBLIGATION CAPITAL IMPROVEMENT PLAN BONDS, SERIES 2012A CITY OF ELK RIVER SHERBURNE COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that, by order of the City Council of the City of Elk River, Sherburne County, Minnesota, there have been called for redemption and prepayment on FEBRUARY 1, 2021 all outstanding bonds of the City designated as General Obligation Capital Improvement Plan Bonds, Series 2012A, dated as of March 15, 2012, having stated maturity dates of February 1 in the years 2022 through 2033, both inclusive, totaling $4,515,000 in principal amount, and with the following CUSIP numbers: Year of Maturity Amount CUSIP 2022 $335,000 287407 U81 2023 340,000 287407 U99 2024 350,000 287407 V23 2025 355,000 287407 V31 2026 360,000 287407 V49 2027 370,000 287407 V56 2028 380,000 287407 V64 2029 385,000 287407 V72 2030 395,000 287407 V80 2031 405,000 287407 V98 2032 415,000 287407 W22 2033 425,000 287407 W30 The Bonds are being called at a price of par plus accrued interest to February 1, 2021, on which date all interest on said bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment at the office of U.S. Bank National Association, in the City of St. Paul, Minnesota, on or before February 1, 2021, at the following address: If by mail: If by hand or overnight: U.S. Bank National Association U.S. Bank National Association rd Corporate Trust Operations, 3 Floor 60 Livingston Avenue P.O. Box 64111 EP-MN-WS3C st St. Paul, MN 55164-0111 Bond Drop Window, 1 Floor St. Paul, MN 55107 E-1 EL185-66-684471.v2 Important Notice: In compliance with the Economic Growth and Tax Relief Reconciliation Act of 2003, the City is required to withhold a specified percentage of the principal amount of the redemption price payable to the holder of any Bonds subject to redemption and prepayment on the Redemption Date, unless the City is provided with the Social Security Number or Federal Employer Identification Number of the holder, properly certified. Submission of a fully executed Request for Taxpayer Identification Number and Certification, Form W-9, will satisfy the requirements of this paragraph. The Registrar will not be responsible for the selection or use of the CUSIP number, nor is any representation made as to the correctness indicated in the Redemption Notice or on any Bond. It is included solely for convenience of the Holders. Additional information may be obtained from: U.S. Bank National Association Corporate Trust Division Bondholder Services (800) 525-8574 Dated: December 7, 2020. BY ORDER OF THE CITY COUNCIL E-1 EL185-66-684471.v2 STATE OF MINNESOTA CERTIFICATE OF COUNTY AUDITOR/TREASURER COUNTY OF SHERBURNE AS TO TAX LEVY AND REGISTRATION I, the undersigned County Auditor/Treasurer of Sherburne County, Minnesota, hereby certify that a certified copy of a resolution adopted by the governing body of the City of Elk River, Minnesota (the “City”), on December 7, 2020, levying taxes for the payment of the City’s $5,340,000 General Obligation Capital Improvement Plan Refunding Bonds, Series 2020B dated December 29, 2020, has been filed in my office and said bonds have been entered on the register of obligations in my office and that such tax has been levied as required by law. I further certify that the tax levies for the City’s General Obligation Capital Improvement Plan Bonds, Series 2010A and the General Obligation Capital Improvement Plan Bonds, Series 2012A will be canceled to the extent set forth in the resolution. WITNESS My hand and official seal this _____ day of __________, 2020. COUNTY AUDITOR/TREASURER SHERBURNE COUNTY, MINNESOTA By: Its: E-1 EL185-66-684471.v2 Extract of Minutes of Meeting of the City Council of the City of Elk River, Sherburne County, Minnesota Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Elk River, Minnesota, was duly held in the City Hall in said City on Monday, December 7, 2020, commencing at 6:30 P.M. The following members were present: and the following were absent: * * * * * * * * * The Mayor announced that the next order of business was consideration of the proposals which had been received for the purchase of the City’s Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C. The City Finance Director presented a tabulation of the proposals that had been received in the manner specified in the Terms of Proposal for the Bonds. The proposals were as set forth in Exhibit A attached. EL185-67-688304.v2 After due consideration of the proposals, Member ____________ then introduced the following resolution, and moved its adoption. RESOLUTION NO. 20-___ RESOLUTION AWARDING THE SALE OF TAXABLE GENERAL OBLIGATION SEWER REVENUE REFUNDING BONDS, SERIES 2020C IN THE ORIGINAL AGGREGATE PRINCIPAL AMOUNT OF $7,200,000; FIXING THEIR FORM AND SPECIFICATIONS; DIRECTING THEIR EXECUTION AND DELIVERY; PROVIDING FOR THEIR PAYMENT; AND PROVIDING FOR THE REDEMPTION OF BONDS REFUNDED THEREBY. Section 1. Background; Findings. 1.01. It is hereby determined that: (a) the City is authorized by the provisions of Minnesota Statutes, Chapter 475, as amended (the “Act”) and particularly Section 475.67, Subdivision 13 of the Act to issue and sell its general obligation bonds to refund outstanding bonds when determined by the City Council to be necessary and desirable; (b) the City has heretofore issued its General Obligation Sewer Revenue Bonds, Series 2014B in the original aggregate principal amount of $10,000,000 (the “Refunded Bonds”) to finance wastewater facility improvement project; (c) it is necessary and desirable that the City issue approximately $7,200,000 Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C (the “Bonds”) to refund in advance of maturity and at their redemption date the 2023 to 2035 maturities of the Refunded Bonds, dated August 21, 2014, currently outstanding in the principal amount of $7,930,000, of which $7,040,000 in the principal amount is callable on February 1, 2022; and (d) the City is authorized by Section 475.60, subdivision 2(9), of the Act to negotiate the sale of the Bonds because the City has retained Baker Tilly Municipal Advisors, LLC as an independent municipal advisor in connection with such sale. The actions of the City staff and the City’s municipal advisor in negotiating the sale of the Bonds are ratified and confirmed in all aspects. Section 2. Sale of Bonds. 2.01. Award to the Purchaser and Interest Rates. The proposal of UMB Bank, N.A., Kansas City, Missouri (the “Purchaser”) to purchase the Bonds is hereby found and determined to be a reasonable offer and is hereby accepted, the proposal being to purchase the Bonds at a price of EL185-67-688304.v2 2 $7,182,547.19 (par amount of $7,200,000, plus a premium of $34,704.70, less underwriter’s discount of $52,157.51), for Bonds bearing interest as follows: Year Interest Rate Year Interest Rate 2023 1.00% 2030 1.25% 2024 1.00 2031 1.35 2025 1.00 2032 1.45 2026 1.00 2033 1.55 2027 1.00 2034 1.65 2028 1.00 2035 1.70 2029 1.15 2.02. Purchase Contract. Any amount paid by the Purchaser over the minimum purchase price shall be credited to the Debt Service Fund hereinafter created, or deposited in the Escrow Fund hereinafter created as determined by the City Finance Director upon consultation with the City’s municipal advisor. The Mayor and City Clerk are authorized to execute a contract with the Purchaser on behalf of the City, if requested by the Purchaser. 2.03. Terms and Principal Amounts of the Bonds. The City will forthwith issue and sell the Bonds, pursuant to the Act in the total principal amount of $7,200,000, originally dated as of the date of delivery, in fully registered form and issued in denominations of $5,000 each or any integral multiple thereof, numbered No. R-1 and upward, bearing interest as above set forth, and maturing on February 1 in the years and amounts as follows: Year Amount Year Amount 2023 $520,000 2030 $555,000 2024 520,000 2031 565,000 2025 530,000 2032 570,000 2026 535,000 2033 585,000 2027 535,000 2034 590,000 2028 545,000 2035 605,000 2029 545,000 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). 2.04. Optional Redemption. The City may elect on February 1, 2030, and on any day thereafter to prepay Bonds maturing on or after February 1, 2031. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will notify DTC (as defined in Section 8 hereof) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and EL185-67-688304.v2 3 each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. Section 3. Form; Registration. 3.01. Registered Form. The Bonds will be issued only in fully registered form. The interest thereon and, upon surrender of each Bond, the principal amount thereof, is payable by check or draft issued by the Registrar described herein. 3.02. Dates; Interest Payment Dates. Each Bond will be dated as of the last interest payment date preceding the date of authentication to which interest on the Bond has been paid or made available for payment, unless (i) the date of authentication is an interest payment date to which interest has been paid or made available for payment, in which case the Bond will be dated as of the date of authentication, or (ii) the date of authentication is prior to the first interest payment date, in which case the Bond will be dated as of the date of original issue. The interest on the Bonds is payable on February 1 and August 1 of each year, commencing August 1, 2021, to the registered owners thereof of record as of the close of business on the 15th day of the immediately preceding month, whether or not that day is a business day. 3.03. Registration. The City will appoint, and will maintain, a bond registrar, transfer agent, authenticating agent and paying agent (the “Registrar”). The effect of registration and the rights and duties of the City and the Registrar with respect thereto are as follows: (a) Register. The Registrar will keep at its principal corporate trust office a bond register in which the Registrar provides for the registration of ownership of Bonds and the registration of transfers and exchanges of Bonds entitled to be registered, transferred or exchanged. (b) Transfer of Bonds. Upon surrender for transfer of any Bond duly endorsed by the registered owner thereof or accompanied by a written instrument of transfer, in form satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly authorized by the registered owner in writing, the Registrar will authenticate and deliver, in the name of the designated transferee or transferees, one or more new Bonds of a like aggregate principal amount and maturity, as requested by the transferor. The Registrar may, however, close the books for registration of any transfer after the 15th day of the month preceding each interest payment date and until that interest payment date. (c) Exchange of Bonds. Whenever any Bonds are surrendered by the registered owner for exchange the Registrar will authenticate and deliver one or more new Bonds of a like aggregate principal amount and maturity as requested by the registered owner or the owner’s attorney in writing. (d) Cancellation. All Bonds surrendered upon any transfer or exchange will be promptly cancelled by the Registrar and thereafter disposed of as directed by the City. (e) Improper or Unauthorized Transfer. When a Bond is presented to the Registrar for transfer, the Registrar may refuse to transfer the Bond until the Registrar is EL185-67-688304.v2 4 satisfied that the endorsement on the Bond or separate instrument of transfer is valid and genuine and that the requested transfer is legally authorized. The Registrar will incur no liability for the refusal, in good faith, to make transfers which it, in its judgment, deems improper or unauthorized. (f) Persons Deemed Owners. The City and the Registrar may treat the person in whose name a Bond is at any time registered, as of the applicable record date, in the bond register as the absolute owner of such Bond, whether the Bond is overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on the Bond and for all other purposes, and payments so made to a registered owner or upon the owner’s order will be valid and effectual to satisfy and discharge the liability upon the Bond to the extent of the sum or sums so paid. (g) Taxes, Fees and Charges. The Registrar may impose a charge upon the owner thereof for a transfer or exchange of Bonds sufficient to reimburse the Registrar for any tax, fee or other governmental charge required to be paid with respect to the transfer or exchange. (h) Mutilated, Lost, Stolen or Destroyed Bonds. If a Bond becomes mutilated or is destroyed, stolen or lost, the Registrar will deliver a new Bond of like amount, number, maturity date and tenor in exchange and substitution for and upon cancellation of the mutilated Bond or in lieu of and in substitution for any such Bond destroyed, stolen or lost, upon the payment of the reasonable expenses and charges of the Registrar in connection therewith; and, in the case of a Bond destroyed, stolen or lost, upon filing with the Registrar of evidence satisfactory to the Registrar that the Bond was destroyed, stolen or lost, and of the ownership thereof, and upon furnishing to the Registrar an appropriate bond or indemnity in form, substance and amount satisfactory to it and as provided by law, in which both the City and the Registrar must be named as obligees. Bonds so surrendered to the Registrar will be cancelled by the Registrar and evidence of such cancellation must be given to the City. If the mutilated, destroyed, stolen or lost Bond has already matured or been called for redemption in accordance with its terms it will not be necessary to issue a new Bond prior to payment. (i) Redemption. In the event any of the Bonds are called for redemption, written notice thereof identifying the Bonds to be redeemed will be given by the Registrar by mailing a copy of the redemption notice by first class mail (postage prepaid) 30 days prior to the date of redemption to the registered owner of each Bond to be redeemed at the address shown on the registration books kept by the Registrar and by publishing the notice if required by law. Failure to give notice by publication or by mail to any registered owner, or any defect therein, will not affect the validity of the proceedings for the redemption of Bonds. Bonds so called for redemption will cease to bear interest after the specified redemption date, provided that the funds for the redemption are on deposit with the place of payment at that time. 3.04. Appointment of Initial Registrar. The City appoints U.S. Bank National Association, St. Paul, Minnesota, as the initial Registrar. The Mayor and the City Clerk are EL185-67-688304.v2 5 authorized to execute and deliver, on behalf of the City, a contract with the Registrar. Upon merger or consolidation of the Registrar with another corporation, if the resulting corporation is a bank or trust company authorized by law to conduct such business, the resulting corporation is authorized to act as successor Registrar. The City agrees to pay the reasonable and customary charges of the Registrar for the services performed. The City reserves the right to remove the Registrar upon 30 days’ notice and upon the appointment of a successor Registrar, in which event the predecessor Registrar must deliver all cash and Bonds in its possession to the successor Registrar and deliver the bond register to the successor Registrar. On or before each principal or interest due date, without further order of this Council, the City Finance Director must transmit to the Registrar moneys sufficient for the payment of all principal and interest then due. 3.05. Execution, Authentication and Delivery. The Bonds will be prepared under the direction of the City Clerk and executed on behalf of the City by the signatures of the Mayor and the City Clerk, provided that those signatures may be printed, engraved or lithographed facsimiles of the originals. If an officer whose signature or a facsimile of whose signature appears on the Bonds ceases to be such officer before the delivery of any Bond, that signature or facsimile will nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. Notwithstanding such execution, a Bond will not be valid or obligatory for any purpose or entitled to any security or benefit under this Resolution unless and until a certificate of authentication on a Bond has been duly executed by the manual signature of an authorized representative of the Registrar. Certificates of authentication on different Bonds need not be signed by the same representative. The executed certificate of authentication on a Bond is conclusive evidence that it has been authenticated and delivered under this Resolution. When the Bonds have been so prepared, executed and authenticated, the City Finance Director will deliver the same to the Purchaser thereof upon payment of the purchase price in accordance with the contract of sale heretofore made and executed, and the Purchaser will not be obligated to see to the application of the purchase price. 3.06. Form of Bond. The Bonds will be printed or typewritten in substantially the form set forth in Exhibit B attached hereto. 3.07. Approving Legal Opinion. The City Finance Director is authorized and directed to obtain a copy of the proposed approving legal opinion of Kennedy & Graven, Chartered, Minneapolis, Minnesota, which will be complete except as to dating thereof and to cause the opinion to be printed or accompany each Bond. Section 4. Payment; Security; Escrow. 4.01. Funds and Accounts. For the convenience and proper administration of the moneys to be borrowed and repaid on the Bonds and the Refunded Bonds, and to provide adequate and specific security for the Purchaser and holders from time to time of the Bonds and Refunded Bonds, there is hereby created a special fund to be designated the Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C 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 will be maintained in the manner herein specified until all of the Refunded Bonds have been paid and until all of the Bonds and the interest EL185-67-688304.v2 6 thereon will have been fully paid. There will be maintained in the Fund two separate accounts, to be designated the Escrow Account and Debt Service Account. (a) Escrow Account. Pursuant to an escrow agreement (the “Escrow Agreement”) with Zions Bancorporation, National Association, Chicago, Illinois (the “Escrow Agent”) the City will establish and maintain an escrow account (the “Escrow Account”). The Escrow Agent is a suitable financial institution within the State, whose deposits are insured by the Federal Deposit Insurance Corporation, whose combined capital and surplus is not less than $500,000 and said financial institution is hereby designated as the escrow agent for the Escrow Account. All proceeds of the sale of the Bonds (less amounts deposited in the Debt Service Account under Section 4.01(b)) will be received by the Escrow Agent and applied to fund the Escrow Account or used to pay costs of issuance. Proceeds of the Bonds not used to pay costs of issuance or fund the Escrow Account will be returned to the City for deposit into the Debt Service Account. All investment earnings on the Escrow Account are hereby irrevocably pledged and appropriated thereto. The Escrow Account will be invested in securities maturing or callable at the option of the holder on such dates and bearing interest at such rates as will be required to provide sufficient funds, together with any cash or other funds retained in the Escrow Account, to pay when due the interest to accrue on each Bond to and including February 1, 2022 (the “Redemption Date”), and to pay on the Redemption Date the principal amount of each of the Refunded Bonds, by transferring to the Registrar sufficient funds to make such payment. From the Escrow Account there will be paid (i) all interest paid on, or to be paid on, or to accrue on, the Bonds to and including the Redemption Date, and (ii) the principal of the Refunded Bonds due by reason of redemption on the Redemption Date. The moneys in the Escrow Account will be used solely for, and the Escrow Account will be irrevocably appropriated to, the purposes herein set forth and in the Escrow Agreement and for no other purpose, except that any surplus in the Escrow Account may be remitted to the City, all in accordance with the Escrow Agreement. Any moneys remitted to the City upon termination of the Escrow Agreement will be deposited in the Debt Service Account. (b) Debt Service Account. To the Debt Service Account there is hereby pledged and irrevocably appropriated and there will be credited: (i) any amounts paid by the Purchaser over the minimum purchase price, to the extent designated for deposit in the Debt Service Fund in accordance with Section 2.03 hereof; (ii) any balance remitted to the City upon the termination of the Escrow Agreement; (iii) any balance remaining on February 2, 2022, in the debt service fund created by the City Council resolution authorizing the issuance and sale of the Refunded Bonds (the “Prior Resolution”); (iv) any collections of all taxes hereafter levied for the payment of the Bonds and interest thereon; (v) all investment earnings on funds in the Debt Service Account; (vi) accrued interest (if any) received upon delivery of the Bonds, and any other proceeds of the Bonds to the extent not required to fund the Escrow Account; (vii) after the Redemption Date, net revenues of the municipal sewer system pledged to the repayment of the Bonds; and (viii) any and all other moneys which are properly available and are appropriated by the City Council to the Debt Service Account. The amount of any surplus remaining in the Debt Service Account when the Bonds and interest thereon are paid will be used as provided in Section 475.61, Subdivision 4 of the Act. There will be deposited from time to time in the Debt Service Fund a sufficient amount EL185-67-688304.v2 7 to pay the principal of and interest on the Bonds when due, and the Finance Director will report any current or anticipated deficiency in the Debt Service Fund to the City Council. If a payment of principal or interest on the Bonds becomes due when there is not sufficient money in the Debt Service Fund to pay the same, the City Finance Director is directed to pay such principal or interest from other funds of the City, and such fund will be reimbursed for those advances out of the proceeds of taxes when collected. 4.02 Sewer Fund. The City has created and will continue to operate its Sewer Fund to which will be credited all gross revenues of the sewer plant and system (the “Sewer System”) and out of which will be paid all normal and reasonable expenses of current operations of the sewer plant and system. Any balance therein is deemed “net revenues” and will be transferred, from time to time after the Redemption Date, to the Debt Service Account, in an amount sufficient to pay principal of and interest on the Bonds and any other bonds similarly authorized. 4.03. Findings. It is hereby found and determined that based upon information presently available from the City’s municipal advisors, the issuance of the Bonds will result in a reduction of debt service cost to the City on the Refunded Bonds, such that the present value of such debt service or interest cost savings (the “Reduction”) is at least 3.00% of the debt service on the Refunded Bonds. The Reduction, after the inclusion of all authorized expenses of refunding in the computation of the effective interest rate on the Bonds, is adequate to authorize the issuance of the Bonds as provided by Minnesota Statutes, Section 475.67, Subdivisions 12 and 13. 4.04. General Obligation Pledge. 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 will be and are hereby irrevocably pledged. If the balance in the Escrow Account or 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 will be promptly paid out of monies in the general fund of the City which are available for such purpose, and such general fund may be reimbursed with or without interest from the Escrow Account or Debt Service Account when a sufficient balance is available therein. To the extent that it shall ever by necessary to provide full and timely payment of the debt service on the Bonds, the City shall, pursuant to the authority described in this paragraph, levy an ad valorem tax on all taxable property within the City sufficient for such purposes. 4.05. Pledge of Tax Levy. It is determined that estimated collection of net revenues of the sewer system for the payment of principal and interest on the Bonds after the Redemption Date will produce at least 5% in excess of the amount needed to meet when due, the principal and interest payments on the Bonds maturing after the Redemption Date, and that no tax levy is needed at this time. 4.06. Filing. The City Clerk is authorized and directed to file a certified copy of this resolution with the County Auditor/Treasurer of Sherburne County and to obtain the certificate required by Section 475.63 of the Act and the tax levy required by law has been made. 4.07 Prior Resolution Pledges. The pledges and covenants of the City made by the Prior Resolution relating to the ownership, protection of and other particulars governing the operation and EL185-67-688304.v2 8 financial management of the municipal sewer system and the improvements thereto financed by the Bonds and the Refunded Bonds are restated and confirmed in all respects. The provisions of the Prior Resolution are hereby supplemented to the extent necessary to give full effect to the provisions of this resolution. Section 5. Refunding; Findings; Redemption of Refunded Bonds. 5.01. Deposit of Funds. As of the date of delivery of and payment for the Bonds proceeds of the Bonds, plus accrued interest on the Bonds, less necessary expenses of the issuance of the Bonds (the “Proceeds”), are hereby pledged and appropriated and will be deposited in the Escrow Account. Proceeds of the Bonds in excess of amount needed to fund the Escrow Account and pay costs of issuance are appropriated to the Debt Service Account in accordance with Section 4.01(b). 5.02. Payment of Bonds and Refunded Bonds. It is hereby found and determined that money available and appropriated to the Escrow Account will be sufficient, together with the permitted earnings on the investment of the Escrow Account, to pay principal of and interest on the Bonds through the Redemption Date, and to pay at maturity or redemption all of the principal of and redemption premium (if any) on the Refunded Bonds maturing after the Redemption Date. 5.03. Permitted Investments. Securities purchased from the monies in the Escrow Account will be limited to securities specified in Section 475.67, Subdivision 8 of the Act. The Escrow Agent, as agent for the City is hereby authorized and directed to purchase for and on behalf of the City and in its name, appropriate securities to fund the Escrow Account. Upon the issuance and delivery of the Bonds, the securities so purchased will be deposited with the Escrow Agent and held pursuant to the terms of the Escrow Agreement and the Resolution. 5.04. Notice of Redemption. The Refunded Bonds maturing on February 1, 2023 and thereafter will be redeemed and prepaid on the Redemption Date. The Refunded Bonds will be redeemed and prepaid in accordance with their terms and in accordance with the terms and conditions set forth in the form of Notice of Call for Redemption attached to the Escrow Agreement as EXHIBIT C which terms and conditions are hereby approved and incorporated herein by reference. The Registrar for the Refunded Bonds is authorized and directed to send a copy of the Notice of Redemption to the registered holder of the Refunded Bonds. 5.05. Escrow Agreement. On or prior to the delivery of the Refunding Bonds, the Mayor and City Clerk are hereby authorized and directed to execute the Escrow Agreement on behalf of the City in substantially the form now on file with the City Clerk. All essential terms and conditions of the Escrow Agreement including payment by the City of reasonable charges for the services of the Escrow Agent, are hereby approved and adopted and made a part of this resolution, and the City covenants that it will promptly enforce all provisions thereof in the event of default thereunder by the Escrow Agent. Section 6. Authentication of Transcript. 6.01. City Proceedings and Records. The officers of the City are authorized and hereby directed to prepare and furnish to the Purchaser and to the attorneys approving the Bonds, certified EL185-67-688304.v2 9 copies of proceedings and records of the City relating to the Bonds and to the financial condition and affairs of the City, and such other certificates, affidavits and transcripts as may be required to show the facts within their knowledge or as shown by the books and records in their custody and under their control, relating to the validity and marketability of the Bonds, and such instruments, including any heretofore furnished, may be deemed representations of the City as to the facts stated therein. 6.02. Certification as to Official Statement. The Mayor, City Clerk and Finance Director, or any of them, are hereby authorized and directed to certify that they have examined the Official Statement prepared and circulated in connection with the issuance and sale of the Bonds and that to the best of their knowledge and belief the Official Statement is, as of the date thereof, a complete and accurate representation of the facts and representations made therein as of the date of the Official Statement, as it relates to the City and the Bonds. 6.03. Other Certificates. The Mayor, City Clerk, and Finance Director, or any of them, are hereby authorized and directed to furnish to the Purchaser at the closing such certificates as are required as a condition of sale. Unless litigation shall have been commenced and be pending questioning the Bonds or the organization of the City or incumbency of its officers, at the closing the Mayor, City Clerk, and Finance Director, or any of them, shall also execute and deliver to the Purchaser a suitable certificate as to absence of material litigation, and the Finance Director shall also execute and deliver a certificate as to payment for and delivery of the Bonds. 6.04. Electronic Signatures. The electronic signature of the Mayor, City Clerk, and Finance Director to this resolution and to any certificate authorized to be executed hereunder shall be as valid as an original signature of such party and shall be effective to bind the City thereto. For purposes hereof, (i) “electronic signature” means (a) a manually signed original signature that is then transmitted by electronic means or (b) a signature obtained through DocuSign or Adobe or a similarly digitally auditable signature gathering process; and (ii) “transmitted by electronic means” means sent in the form of a facsimile or sent via the internet as a portable document format (“pdf”) or other replicating image attached to an electronic mail or internet message. Section 7. Book-Entry System; Limited Obligation of City. 7.01. DTC. The Bonds will be initially issued in the form of a separate single typewritten or printed fully registered Bond for each of the maturities set forth in Section 1.03 hereof. Upon initial issuance, the ownership of each Bond will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York, and its successors and assigns (“DTC”). Except as provided in this section, all of the outstanding Bonds will be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC. 7.02. Participants. With respect to Bonds registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, the City, the Registrar and the Paying Agent will have no responsibility or obligation to any broker dealers, banks and other financial institutions from time to time for which DTC holds Bonds as securities depository (the “Participants”) or to any other person on behalf of which a Participant holds an interest in the EL185-67-688304.v2 10 Bonds, including but not limited to any responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede & Co. or any Participant with respect to any ownership interest in the Bonds, (ii) the delivery to any Participant or any other person (other than a registered owner of Bonds, as shown by the registration books kept by the Registrar), of any notice with respect to the Bonds, including any notice of redemption, or (iii) the payment to any Participant or any other person, other than a registered owner of Bonds, of any amount with respect to principal of, premium, if any, or interest on the Bonds. The City, the Registrar and the Paying Agent may treat and consider the person in whose name each Bond is registered in the registration books kept by the Registrar as the holder and absolute owner of such Bond for the purpose of payment of principal, premium and interest with respect to such Bond, for the purpose of registering transfers with respect to such Bonds, and for all other purposes. The Paying Agent will pay all principal of, premium, if any, and interest on the Bonds only to or on the order of the respective registered owners, as shown in the registration books kept by the Registrar, and all such payments will be valid and effectual to fully satisfy and discharge the City’s obligations with respect to payment of principal of, premium, if any, or interest on the Bonds to the extent of the sum or sums so paid. No person other than a registered owner of Bonds, as shown in the registration books kept by the Registrar, will receive a certificated Bond evidencing the obligation of this resolution. Upon delivery by DTC to the City Finance Director of a written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the words “Cede & Co.,” will refer to such new nominee of DTC; and upon receipt of such a notice, the City Clerk will promptly deliver a copy of the same to the Registrar and Paying Agent. 7.03. Representation Letter. The City has heretofore executed and delivered to DTC a Blanket Issuer Letter of Representations (the “Representation Letter”) which will govern payment of principal of, premium, if any, and interest on the Bonds and notices with respect to the Bonds. Any Paying Agent or Registrar subsequently appointed by the City with respect to the Bonds will agree to take all action necessary for all representations of the City in the Representation Letter with respect to the Registrar and Paying Agent, respectively, to be complied with at all times. 7.04. Transfers Outside Book-Entry System. In the event the City, by resolution of the City Council, determines that it is in the best interests of the persons having beneficial interests, in the Bonds that they be able to obtain Bond certificates, the City will notify DTC, whereupon DTC will notify the Participants, of the availability through DTC of Bond certificates. In such event the City will issue, transfer and exchange Bond certificates as requested by DTC and any other registered owners in accordance with the provisions of this Resolution. DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and discharging its responsibilities with respect thereto under applicable law. In such event, if no successor securities depository is appointed, the City will issue and the Registrar will authenticate Bond certificates in accordance with this resolution and the provisions hereof will apply to the transfer, exchange and method of payment thereof. 7.05. Payments to Cede & Co. Notwithstanding any other provision of this Resolution to the contrary, so long as a Bond is registered in the name of Cede & Co., as nominee of DTC, payments with respect to principal of, premium, if any, and interest on the Bond and all notices with respect to the Bond will be made and given, respectively in the manner provided in DTC’s Operational Arrangements, as set forth in the Representation Letter. EL185-67-688304.v2 11 Section 8. Continuing Disclosure. 8.01. City Compliance with Provisions of Continuing Disclosure Certificate. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Resolution, failure of the City to comply with the Continuing Disclosure Certificate is not to be considered an event of default with respect to the Bonds; however, any Bondholder may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this section. 8.02. Execution of Continuing Disclosure Certificate. “Continuing Disclosure Certificate” means that certain Continuing Disclosure Certificate hereby authorized to be executed by the Mayor and City Clerk and dated the date of issuance and delivery of the Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof. Section 9. Defeasance. When the Bonds and all accrued interest thereon, have been discharged as provided in this section, all pledges, covenants and other rights granted by this resolution to the holders of the Bonds will cease, except that the pledge of the full faith and credit of the City for the prompt and full payment of the principal of and interest on the Bonds will remain in full force and effect. The City may discharge the Bonds which are due on any date by depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full or by depositing irrevocably in escrow, with a suitable institution qualified by law as an escrow agent for this purpose, cash or securities which are backed by the full faith and credit of the United States of America, or any other security authorized under Minnesota law for such purpose, bearing interest payable at such times and at such rates and maturing on such dates and in such amounts as shall be required and sufficient, subject to sale and/or reinvestment in like securities, to pay said obligation(s), which may include any interest payment on such Bond and/or principal amount due thereon at a stated maturity (or if irrevocable provision shall have been made for permitted prior redemption of such principal amount, at such earlier redemption date). If any Bond should not be paid when due, it may nevertheless be discharged by depositing with the Registrar a sum sufficient for the payment thereof in full with interest accrued to the date of such deposit. The motion for the adoption of the foregoing resolution was duly seconded by Member ____________, and upon 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 this 7th day of December, 2020. EL185-67-688304.v2 12 By Its Mayor Attest: Its Deputy City Clerk EL185-67-688304.v2 13 STATE OF MINNESOTA ) ) COUNTY OF SHERBURNE ) ) SS. CITY OF ELK RIVER ) I, the undersigned, being the duly qualified and acting Deputy City Clerk of the City of Elk River, Sherburne County, Minnesota, do hereby certify that I have carefully compared the attached and foregoing extract of minutes of a regular meeting of the City Council of the City held on December 7, 2020 with the original minutes on file in my office and the extract is a full, true and correct copy of the minutes insofar as they relate to the issuance and sale of $7,200,000, Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C of the City. WITNESS My hand officially as such Deputy City Clerk of the City this 7th day of December, 2020. Deputy City Clerk EL185-67-688304.v2 EXHIBIT A PROPOSALS A-1 EL185-67-688304.v2 A-2 EL185-67-688304.v2 EXHIBIT B FORM OF BOND No. R-____ UNITED STATES OF AMERICA $__________ STATE OF MINNESOTA COUNTY OF SHERBURNE CITY OF ELK RIVER TAXABLE GENERAL OBLIGATION SEWER REVENUE REFUNDING BOND, SERIES 2020C Date of Rate Maturity Date Original Issue CUSIP February 1, 20__ December 29, 2020 287407 Registered Owner: Cede & Co. The City of Elk River, Minnesota, a duly organized and existing municipal corporation in Sherburne County, Minnesota (the “City”), acknowledges itself to be indebted and for value received hereby promises to pay to the Registered Owner specified above or registered assigns, the principal sum set forth above on the Maturity Date specified above, unless called for earlier redemption, with interest thereon from the date hereof at the annual Rate specified above (calculated on the basis of a 360-day year of twelve 30 day months), payable February 1 and August 1 in each year, commencing August 1, 2021, to the person in whose name this Bond is registered at the close of business on the 15th day (whether or not a business day) of the immediately preceding month. The interest hereon and, upon presentation and surrender hereof, the principal hereof are payable in lawful money of the United States of America by check or draft by U.S. Bank National Association, St. Paul, Minnesota, as Registrar, Paying Agent, Transfer Agent and Authenticating Agent, or its designated successor under the Resolution described herein. For the prompt and full payment of such principal and interest as the same respectively become due, the full faith and credit and taxing powers of the City have been and are hereby irrevocably pledged. The City may elect on February 1, 2030, and on any date thereafter to prepay Bonds due on or after February 1, 2031. Redemption may be in whole or in part and if in part, at the option of the City and in such manner as the City will determine. If less than all Bonds of a maturity are called for redemption, the City will notify The Depository Trust Company (“DTC”) of the particular amount of such maturity to be prepaid. DTC will determine by lot the amount of each participant’s interest in such maturity to be redeemed and each participant will then select by lot the beneficial ownership interests in such maturity to be redeemed. Prepayments will be at a price of par plus accrued interest. B-1 EL185-67-688304.v2 This Bond is one of an issue in the aggregate principal amount of $7,200,000 all of like original issue date and tenor, except as to number, maturity date, interest rate, redemption privilege and denomination, all issued pursuant to a resolution adopted by the City Council on December 7, 2020 (the “Resolution”), for the purpose of providing money for a crossover advance refunding of callable maturities of the City’s General Obligation Sewer Revenue Bonds, Series 2014B, pursuant to and in full conformity with the Constitution and laws of the State of Minnesota, including Minnesota Statutes, Section 115.46, Sections 475.67, Subdivisions 3 and 13, Section 444.075 and Chapter 475. The interest hereon is payable until the Redemption Date, primarily out of the Escrow Account in the City’s Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C Fund and after the Redemption Date from net revenues of the sewer system of the City in a special debt service fund of the City, as set forth in the Resolution to which reference is made for a full statement of rights and powers thereby conferred. The full faith and credit of the City are irrevocably pledged for payment of this Bond and the City Council has obligated itself to levy additional ad valorem taxes on all taxable property in the City in the event of any deficiency in net sewer revenues pledged, which taxes may be levied without limitation as to rate or amount. The Bonds of this series are issued only as fully registered Bonds in denominations of $5,000 or any integral multiple thereof of single maturities. IT IS HEREBY CERTIFIED AND RECITED That in and by the Resolution, the City has covenanted and agreed that it will continue to own and operate the sewer system free from competition by other like utilities; that adequate insurance on said sewer system and suitable fidelity bonds on employees will be carried; that proper and adequate books of account will be kept showing all receipts and disbursements relating to the Sewer Fund, into which it will pay all of the gross revenues from the sewer system; that it will also create and maintain a Debt Service Account in the Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C Fund, into which it will pay, out of the net revenues from the sewer system a sum sufficient to pay principal hereof and interest hereon when due; and that it will provide, by ad valorem tax levies, for any deficiency in required net sewer system revenues. As provided in the Resolution and subject to certain limitations set forth therein, this Bond is transferable upon the books of the City at the principal office of the Registrar, by the registered owner hereof in person or by the owner’s attorney duly authorized in writing, upon surrender hereof together with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or the owner’s attorney; and may also be surrendered in exchange for Bonds of other authorized denominations. Upon such transfer or exchange the City will cause a new Bond or Bonds to be issued in the name of the transferee or registered owner, of the same aggregate principal amount, bearing interest at the same rate and maturing on the same date, subject to reimbursement for any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. The City and the Registrar may deem and treat the person in whose name this Bond is registered as the absolute owner hereof, whether this Bond is overdue or not, for the purpose of receiving payment and for all other purposes, and neither the City nor the Registrar will be affected by any notice to the contrary. B-2 EL185-67-688304.v2 IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all acts, conditions and things required by the Constitution and laws of the State of Minnesota to be done, to exist, to happen and to be performed preliminary to and in the issuance of this Bond in order to make it a valid and binding general obligation of the City in accordance with its terms, have been done, do exist, have happened and have been performed as so required, and that the issuance of this Bond does not cause the indebtedness of the City to exceed any constitutional, or statutory limitation of indebtedness. This Bond is not valid or obligatory for any purpose or entitled to any security or benefit under the Resolution until the Certificate of Authentication hereon has been executed by the Registrar by manual signature of one of its authorized representatives. B-3 EL185-67-688304.v2 IN WITNESS WHEREOF, the City of Elk River, Minnesota, by its City Council, has caused this Bond to be executed on its behalf by the facsimile or manual signatures of the Mayor and City Clerk and has caused this Bond to be dated as of the date set forth below. Dated: December 7, 2020 CITY OF ELK RIVER, MINNESOTA (Facsimile) (Facsimile) City Clerk Mayor CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. U.S. BANK NATIONAL ASSOCIATION By Authorized Representative B-4 EL185-67-688304.v2 _________________________________ CERTIFICATE OF AUTHENTICATION This is one of the Bonds delivered pursuant to the Resolution mentioned within. U.S. BANK NATIONAL ASSOCIATION By Authorized Representative _________________________________ ABBREVIATIONS The following abbreviations, when used in the inscription on the face of this Bond, will be construed as though they were written out in full according to applicable laws or regulations: TEN COM -- as tenants in common UNIF GIFT MIN ACT _________ Custodian _________ (Cust) (Minor) TEN ENT -- as tenants by entireties under Uniform Gifts or Transfers to Minors Act, State of _______________ JT TEN -- as joint tenants with right of survivorship and not as tenants in common 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 all rights thereunder, and does hereby irrevocably constitute and appoint _______________ attorney to transfer the said Bond on the books kept for registration of the within Bond, with full power of substitution in the premises. Dated: B-5 EL185-67-688304.v2 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: NOTICE: Signature(s) must be guaranteed by a financial institution that is a member of the Securities Transfer Agent Medallion Program (“STAMP”), the Stock Exchange Medallion Program (“SEMP”), the New York Stock Exchange, Inc. Medallion Signatures Program (“MSP”) or other such “signature guarantee program” as may be determined by the Registrar in addition to, or in substitution for, STAMP, SEMP or MSP, all in accordance with the Securities Exchange Act of 1934, as amended. The Registrar will not effect transfer of this Bond unless the information concerning the assignee requested below is provided. Name and Address: (Include information for all joint owners if this Bond is held by joint account.) Please insert social security or other identifying number of assignee PROVISIONS AS TO REGISTRATION The ownership of the principal of and interest on the within Bond has been registered on the books of the Registrar in the name of the person last noted below. Date of Registration Registered Owner Signature of Registrar Cede & Co. Federal ID #13-2555119 B-6 EL185-67-688304.v2 STATE OF MINNESOTA CERTIFICATE OF COUNTY AUDITOR/TREASURER COUNTY OF SHERBURNE AS TO REGISTRATION I, the undersigned County Auditor/Treasurer of Anoka County, Minnesota, hereby certify that a certified copy of a resolution adopted by the governing body of the City of Elk River, Minnesota, on December 7, 2020, relating to the $7,200,000 Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C of said municipality dated January 12, 2017, has been filed in my office and said bonds have been entered on the register of obligations in my office. WITNESS My hand and official seal this _____ day of December, 2020. COUNTY AUDITOR/TREASURER SHERBURNE COUNTY, MINNESOTA By: Its: (SEAL) EL185-67-688304.v2 EL185-67-687630.v1 CROSSOVER REFUNDING ESCROW AGREEMENT GENERAL OBLIGATION SEWER REVENUE BONDS, SERIES 2014B THIS AGREEMENT, dated December __, 2020, made pursuant to Minnesota Statutes, Section 475.67, Subdivision 13 (the “Act”) and executed by and between the City of Elk River, Sherburne County, Minnesota (the “City”), and Zions Bancorporation, National Association, Chicago, Illinois, a ______________ corporation whose deposits are insured by the Federal Deposit Insurance Corporation and whose capital and surplus is not less than $500,000 (the “Escrow Agent”): WITNESSETH: That the parties hereto recite and, in consideration of the mutual covenants contained herein, covenant and agree as follows: 1. The City, in accordance with a resolution adopted by its governing body on December 7, 2020, entitled “A Resolution Awarding the Sale of Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C; in the Original Aggregate Principal Amount of $7,295,000, Fixing Their Form and Specifications; Directing Their Execution and Delivery; Providing for Their Payment; Providing for the Escrowing and Investment of the Proceeds Thereof; and Providing for the Redemption of Bonds Refunded Thereby” (the “Resolution”), a certified copy of which has been filed with the Escrow Agent, has provided for the refunding of the City’s $10,000,000 General Obligation Sewer Revenue Bonds, Series 2014B, dated August 21, 2014, of which $7,040,000 in principal amount is subject to redemption and prepayment on February 1, 2022 (the “Refunded Bonds”), by the issuance and sale of refunding obligations, designated as “Taxable General Obligation Sewer Revenue Refunding Bonds, Series 2020C” (the “Refunding Bonds”). 2. The City has also, in accordance with the Resolution, issued and sold the Refunding Bonds in the principal amount of $7,295,000, and has received proceeds of the Bonds in the amount of $____________ (par amount of $7,295,000, plus a premium of $__________, less underwriter’s discount of $__________). The City has deposited proceeds of the Bonds less (a) the amount of $__________ to be applied by the City to payment of costs of issuance of the Refunding Bond, and (b) the amount of $___________ representing the rounding amount, to be transferred to the City for deposit in the Debt Service Account, plus $__________ transferred from debt service fund of the Refunded Bonds in the aggregate amount of $____________ with the Escrow Agent to be allocated as follows: (i) the amount of $___________ in the Escrow Account (as defined herein) shall be invested in securities which are general obligations of the United States, securities whose principal and interest payments are guaranteed by the United States, and securities issued by agencies of the United States (collectively, the “Federal Securities”), as described in the Escrow Verification Report which is attached hereto, marked Exhibit A and made a part hereof; and (ii) the amount of $______ in the Escrow Account to be held by the Escrow Agent as the initial cash deposit in the Escrow Account to remain uninvested. The Federal Securities and initial cash deposit will be irrevocably deposited with the Escrow EL185-67-687630.v1 2 Agent on the date of this Agreement. It is understood and agreed that the dates and amounts of payments of principal and interest due on the Federal Securities so deposited are as indicated in Exhibit A, and that the principal and interest payments due on such securities together with the initial cash deposit are such as to provide the funds required to pay all inte rest payable on the Refunding Bonds to the date on which any of the Refunded Bonds have been directed to be prepaid, as stated in the Resolution and to pay the redemption price of the Refunded Bonds on such date. 3. The Federal Securities have been irrevocably deposited with the Escrow Agent who acknowledges receipt of the deposits described in paragraph 2 hereof and agrees that it will hold such amounts, other than amounts to be used for costs of issuance, in a special escrow account (the “Escrow Account”) created by the Resolution in the name of the City, and will collect and receive on behalf of the City all payments of principal of and interest on any investment of such amounts and securities and will remit from the Escrow Account (i) to the U.S. Bank National Association, in St. Paul, Minnesota (the “Paying Agent”) for the Refunding Bonds the funds required from time to time for the payment of interest on the Refunding Bonds to the date of the redemption of the Refunded Bonds which is February 1, 2022 (the “Redemption Date”); and (ii) to the Paying Agent for the Refunded Bonds the funds needed for the redemption and prepayment of the outstanding principal amount of the Refunded Bonds as due by reason of redemption on the Redemption Date. After provision for payment of all remaining Refunded Bonds, the Escrow Agent will remit any remaining funds in the Escrow Account to the City. 4. In order to insure continuing compliance with the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder (collectively, the “Code”), the Escrow Agent agrees that it will not invest any cash deposits or reinvest any cash received in payment of the principal of and interest on the Federal Securities held in the Escrow Account unless and until an opinion is received by Escrow Agent from nationally recognized bond counsel that investments or reinvestments, as specified in said opinion, may be made in a manner consistent with the Code. Investment or reinvestment, if any, of amounts in the Escrow Account made pursuant to this paragraph may be made only at the further direction of the City Finance Director and in securities maturing or callable at the option of the holder on such dates and bearing interest at such rates as will be required to provide sufficient funds, together with any cash or other funds retained in the Escrow Account, to pay when due the interest to accrue on the Refunding Bonds, and to pay on the Redemption Date the principal amount of the Refunded Bonds then outstanding. Securities purchased from the monies in the Escrow Account will be limited to securities specified in Minnesota Statutes, Section 475.67, Subdivision 8. The Escrow Agent, as agent for the City, shall purchase any such securities for and on behal f of the City and in its name. 5. The Escrow Agent expressly waives any lien upon or claim against the moneys and investments in the Escrow Account. 6. If at any time it shall appear to the Escrow Agent that the money in the Escrow Account allocable for such use hereunder will not be sufficient to make any interest payment due EL185-67-687630.v1 3 to the holders of any of the Refunding Bonds, or principal payment due to the holders of any of the Refunded Bonds, the Escrow Agent shall immediately notify the City. The City thereupon shall forthwith deposit in Escrow Account from funds on hand and legally available to it such additional funds as may be required to meet fully the amount to become due and payable. The City acknowledges its obligation to levy ad valorem taxes on all taxable property in the City to the extent required to produce moneys necessary for this purpose. The City and the Escrow Agent acknowledge receipt of a verification report from _____________, ______. ________, certified public accountants, dated December __, 2020, which is attached hereto, marked Exhibit A and made a part hereof, to the effect that such cash and securities are suf ficient to comply with the requirements of the Act. 7. The City will not repeal or amend the Resolution which calls the Refunded Bonds for redemption on the Redemption Date. The Escrow Agent shall cause the Notice of Call for redemption attached hereto as Exhibit B to be mailed not more than 60 days prior to the Redemption Date to the paying agent for the Refunded Bonds for the purpose of giving notice not less than 30 days prior to the Redemption Date to the registered owners of the Refunded Bonds to be redeemed, at their addresses appearing in the bond register and also to the bank at which the principal and interest on the Refunded Bonds are then payable. 8. The Escrow Agent shall cause the Notices of Defeasance attached hereto as Exhibit C to be filed with the Municipal Securities Rulemaking Board within 10 business days of the issuance of the Refunding Bonds. 9. On or before January 15, 2022, and on or before January 15 of each year thereafter until termination of the Escrow Account, the Escrow Agent shall submit to the City a report covering all money it shall have received and all payments it shall have made or caused to be made hereunder during the preceding 12 months. Such report shall also list all obligations held in the Escrow Account and the amount of money on hand in the Escrow Account on the January 15 of each year. 10. It is recognized and agreed that title to the cash and Federal Securities, if any, held in the Escrow Account from time to time shall remain vested in the City but subject always to the prior charge and lien thereon of this Agreement and the use thereof required to be made by this Agreement. The Escrow Agent shall hold all such money and obligations in a special escrow account separate and wholly segregated from all other funds and securities of the Escrow Agent, and shall never commingle such money or securities with other money or securities. It is understood and agreed that the responsibility of the Escrow Agent under this Agreement is limited to the safekeeping and segregation of the funds and securities deposited with it in the Escrow Account, and the collection of and accounting for the principal and interest payable with respect thereto, the reinvestment of certain funds in Federal Securities to the extent not being held as uninvested cash and the remittance of the funds to the paying agent as provided in this Agreement. 11. This Agreement is made by the City for the benefit of the holders of the Refunding Bonds and the Refunded Bonds, and is not revocable by the City, and the funds and securities deposited in the Escrow Account and all income therefrom have been irrevocably EL185-67-687630.v1 4 appropriated for the payment of the callable principal amount of the Refunded Bonds at the Redemption Date and interest on the Refunding Bonds to the Redemption Date in accordance with this Agreement. 12. This Agreement shall be binding upon and shall inure to the benefit of the City and the Escrow Agent and their respective successors and assigns. In addition, this Agreement shall constitute a third party beneficiary contract for the benefit of the holders of the Refunded Bonds and said third party beneficiaries shall be entitled to enforce performance and observance by the City and the Escrow Agent of the respective agreements and covenants herein contained as fully and completely as if said third party beneficiaries were parties hereto. Any bank into which the Escrow Agent may be merged or with which it may be consolidated or any bank resulting from any merger or consolidation to which it shall be a party or any bank to which it may sell or transfer all or substantially all of its corporate trust business shall, if the City approves, be the successor agent without the execution of any document or the performance of any further act. 13. The Escrow Agent may at any time resign and be discharged of its obligations hereunder by giving to the Clerk of the City written notice of such resignation not less than 60 days before the date when the same is to take effect, provided that the Escrow Agent shall return to the City the pro rata portion of its fee which is allocable to the period of time commencing on the effective date of such resignation. Such resignation shall take effect upon the date specified in the notice, or upon the appointment and qualification of a successor prior to that date. In the event of such resignation, a successor shall promptly be appointed by the City, and the Clerk of the City shall immediately give written notice thereof to the predecessor escrow agent and publish the notice in the manner described in this paragraph 12. If, in a proper case, no appointment of a successor agent is made within 45 days after the receipt by the City of notice of such resignation, the Escrow Agent or the holder of any Refunded Bond may apply to any court of competent jurisdiction to appoint a successor escrow agent, which appointment may be made by the Court after such notice, if any, as the Court may prescribe. Any successor escrow agent appointed hereunder shall execute, acknowledge and deliver to its predecessor escrow agent and to the City a written acceptance of such appointment, and shall thereupon without any further act, deed or conveyance become fully vested with all moneys, properties, duties and obligations of its predecessor, but the predecessor shall nevertheless pay over, transfer, assign and deliver all moneys, securities or other property held by it to the successor escrow agent, shall execute, acknowledge and deliver such instruments of conveyance and do such other things as may reasonably be required to vest and confirm more fully and certainly in the successor escrow agent all right, title and interest in and to any property held by it hereunder. Any bank into which the Escrow Agent may be merged or with which it may be consolidated or any bank resulting from any merger or consolidation to which it shall be a party or any bank to which it may sell or transfer all or substantially all of its corporate trust business shall, if the City approves, be the successor escrow agent without the execution of any document or the performance of any further act. 14. The Escrow Agent acknowledges receipt of the sum of $_______ as its full compensation for its services to be performed under this Agreement. EL185-67-687630.v1 5 15. The duties and obligations of the Escrow Agent shall be as prescribed by the provisions of this Agreement and the Escrow Agent shall not be liable hereunder except for failure to perform its duties and obligations as specifically set forth herein or to act in good faith in the performance thereof and no implied duties or obligations shall be incurred by the Agent other than those specified herein. 16. Any notice, authorization, request or demand required or permitted to be given in accordance with the terms of this Agreement shall be in writing and sent by registered or certified mail addressed: If to the City: City of Elk River, Minnesota 13065 Orono Parkway Elk River, MN 55330-0490 Attn: City Finance Director If to the Escrow Agent: Zions Bancorporation, National Association 111 West Washington Street, Ste 1860 Chicago, IL 60602 Attn: Corporate Trust 17. The exhibits which are a part of this Agreement are as follows: Exhibit A Escrow Verification Report Exhibit B Notice of Call for Redemption Exhibit C Notice of Defeasance EL185-67-687630.v1 S-1 IN WITNESS WHEREOF the parties hereto have caused this instrument to be duly executed by their duly authorized officers, in counterparts, each of which is deemed to be an original agreement, dated as of the date first written above. CITY OF ELK RIVER, MINNESOTA By Its Mayor By Its Deputy City Clerk (Signature Page to the Refunding Escrow Agreement) EL185-67-687630.v1 S-2 ZIONS BANCORPORATION, NATIONAL ASSOCIATION By Its (Signature Page to the Refunding Escrow Agreement) EL185-67-687630.v1 A-1 EXHIBIT A ESCROW VERIFICATION REPORT B-1 EXHIBIT B NOTICE OF CALL FOR REDEMPTION GENERAL OBLIGATION SEWER REVENUE BONDS, SERIES 2014B CITY OF ELK RIVER SHERBURNE COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN that, by order of the City Council of the City of Elk River, Sherburne County, Minnesota, there have been called for redemption and prepayment on February 1, 2022 all outstanding bonds of the City designated as General Obligation Sewer Revenue Bonds, Series 2014B, dated, August 21, 2014, having stated maturity dates of February 1 in the years 2023 through 2035, both inclusive, totaling $7,040,000 in principal amount, and with the following CUSIP numbers: Year of Maturity Amount CUSIP 2023 $455,000 287407 X88 2024 465,000 287407 X96 2025 480,000 287407 Y20 2026 490,000 287407 Y38 2027 500,000 287407 Y46 2028 520,000 287407 Y53 2029 530,000 287407 Y61 2030 550,000 287407 Y79 2034* 2,395,000 287407 Z37 2035 655,000 287407 Z45 *Term Bond The bonds are being called at a price of par plus accrued interest to February 1, 2022, on which date all interest on said bonds will cease to accrue. Holders of the bonds hereby called for redemption are requested to present their bonds for payment at the main office of Wells Fargo Bank, National Association, in the City of Chicago, Illinois, on or before February 1, 2022, at the following address: If by mail: If by hand or overnight: U.S. Bank National Association Corporate Trust Operations, 3rd Floor P.O. Box 64111 St. Paul, MN 55164-0111 U.S. Bank National Association 60 Livingston Avenue EP-MN-WS3C Bond Drop Window, 1st Floor St. Paul, MN 55107 B-2 Important Notice: In compliance with the Economic Growth and Tax Relief Reconciliation Act of 2003, the City is required to withhold a specified percentage of the principal amount of the redemption price payable to the holder of any Bonds subject to redemption and prepayment on the Redemption Date, unless the City is provided with the Social Security Number or Federal Employer Identification Number of the holder, properly certified. Submission of a fully executed Request for Taxpayer Identification Number and Certification, Form W-9, will satisfy the requirements of this paragraph. The Registrar will not be responsible for the selection or use of the CUSIP number, nor is any representation made as to the correctness indicated in the Redemption Notice or on any Bond. It is included solely for convenience of the Holders. Additional information may be obtained from: U.S. Bank National Association Corporate Trust Division Bondholder Services (800) 525-8574 Dated: December 7, 2020 BY ORDER OF THE CITY COUNCIL EL185-67-687630.v1 C-1 EXHIBIT C NOTICE OF DEFEASANCE GENERAL OBLIGATION SEWER REVENUE BONDS, SERIES 2014B CITY OF ELK RIVER SHERBURNE COUNTY, MINNESOTA NOTICE IS HEREBY GIVEN to the holders of the above-described (the “Bonds”), dated August 21, 2014, and maturing on February 1 of the years and amounts shown below, that U.S. Government Securities have been deposited with Zions Bancorporation, National Association, Chicago, Illinois (the “Escrow Agent”), in an amount sufficient to defease the 2022 through 2035 maturities of such Bonds. Interest on the Bonds will continue to be paid by the City of Elk River, Minnesota, from the revenues pledged in the resolution authorizing the issuance of the Bonds. The outstanding Bonds will be redeemed and prepaid in full on February 1, 2022, and are identified below by CUSIP numbers: Year of Maturity Amount CUSIP 2023 $455,000 287407 X88 2024 465,000 287407 X96 2025 480,000 287407 Y20 2026 490,000 287407 Y38 2027 500,000 287407 Y46 2028 520,000 287407 Y53 2029 530,000 287407 Y61 2030 550,000 287407 Y79 2034* 2,395,000 287407 Z37 2035 655,000 287407 Z45 *Term Bond Dated: _____________, 2020 ZIONS BANCORPORATION, NATIONAL ASSOCIATION, as Escrow Agent