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Ordinance - 2006 - 562 - Refinance Library Go Bond W/Idaho Bond Bank - 10/24/2006 ORDINANCE NO. 562 AN ORDINANCE OF THE CITY OF EAGLE, IDAHO, AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF A GENERAL OBLIGATION REFUNDING BOND, SERIES 2006, IN A PRINCIPAL AMOUNT NOT TO EXCEED $1,975,000, FOR THE PURPOSE OF REFUNDING A PORTION OF THE CITY'S OUTSTANDING GENERAL OBLIGATION BONDS, SERIES 1998; DESCRIBING THE BOND; PROVIDING FOR THE LEVY OF TAXES TO PAY THE PRINCIPAL OF AND INTEREST ON THE BOND; ESTABLISHING FUNDS AND ACCOUNTS; PROVIDING COVENANTS RELATING TO THE BOND; PROVIDING FOR THE SALE OF THE BOND TO AND APPROVING A FORM OF LOAN AGREEMENT WITH THE IDAHO BOND BANK AUTHORITY; PROVIDING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE WHEREAS, the City of Eagle, Ada County, Idaho (the "City"), is a municipal corporation organized and operating under the laws of the State of Idaho; and WHEREAS, the City heretofore, on May 19, 1998, issued its General Obligation Bonds, Series 1998 (the "Series 1998 Bonds"), in the original aggregate principal amount of $2,850,000, the principal amount of $1,975,000 of which remains outstanding; and WHEREAS, the City is authorized by the Constitution and laws of Idaho to issue refunding bonds to refund its outstanding bonds whenever the Mayor and Council determine that a savings or other beneficial public objective can be achieved thereby, wi thout an approving vote of the electors of the City, and to sell such refunding bonds at private sale; and WHEREAS, Ordinance No. 320, pursuant to which the Series 1998 Bonds were issued, sold, and delivered, reserves the right of the City to redeem the Series 1998 Bonds maturing on and after August 1, 2007, on any interest payment date on or after August 1, 2006, at a redemption price of par plus accrued interest to the redemption date, and also reserves the right of the City to defease the Series 1998 Bonds prior to maturity ln the manner provided in Ordinance No. 320; and WHEREAS, the Mayor and Council have determined that it is in the best interests of the City and its taxpayers to refund its Series 1998 Bonds maturing on and after August 1, 2007, in order to achieve an interest rate saving and other beneficial public objectives, and the Mayor and Council desire to issue the refunding bonds of the City for such purpose; and WHEREAS, the Idaho Bond Bank Authority (the "Authority") is an independent body corporate and politic created and operating pursuant to Title 67, Chapter 87, Idaho Code, as amended (the "Act"), and the Authority is authorized by the Act to issue bonds for the purpose of purchasing municipal bonds, including bonds evidencing loans undertaken by municipalities for purposes authorized by law; and WHEREAS, Section 67-8722, Idaho Code, authorizes the sale by the City of its general obligation refunding bonds to the Authority at private sale and further authorizes the City to enter into a loan agreement for such purpose, and the Council has determined to issue its refunding obligations in the form of a single, amortized general obligation refunding bond in an aggregate principal amount not to exceed $1,975,000 to the Authority. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF EAGLE, IDAHO, as follows: Section 1: DEFINITIONS As used in this Ordinance, the following words shall have the following meanings: Act means, collectively, Title 50, Chapter 10, Title 57, Chapters 2, 5, and 9, and Title 67, Chapter 87, Idaho Code. Authori ty means the Idaho Bond Bank independent body corporate and politic created pursuant to Title 67, Chapter 87, Idaho Code. Authority, an and operating Bond means the "City of Eagle General Obligation Bond, series 2006," herein authorized to be issued, delivered in the form of a single, fully registered, bond in a principal amount not to exceed $1,975,000. Refunding sold, and amortized Bond Fund means the Bond Fund established by Section 8 of this Ordinance. Bond maintained the owners Register means the names and of the Bond. the registration books on which are addresses of the owners or nominees of Bond Registrar means the and authenticating and paying Section 6 of this Ordinance. bond registrar, transfer agent, agent appointed and designated in City means the City of Eagle, Ada County, Idaho. City Clerk means the Clerk of the City, or other officer of the City who is the custodian of the seal of the City and of the records of the proceedings of the City, or his/her successor in functions, if any. Code means the Internal Revenue Code of 1986, as amended. Council means the City Council of the City. Page 2 Escrow Agent means U.S. Bank National Association as escrow agent under the Escrow Agreement. Escrow Agreement means the Escrow Deposit Agreement between the City and U.S. Bank National Association as Escrow Agent, as authorized in Section 8 of this Ordinance. Escrow Fund means the Escrow Fund established in the Escrow Agreement. Fiscal Year means the annual fiscal currently commencing on October 1 of each September 30 of the following year. year year of and the City, ending on Interest Payment Date (s) means the payment date (s) on the Bond set forth in the Loan Agreement. Loan Agreement means the loan agreement between the Authority and the City, substantially in the form which is annexed hereto as Exhibit "0," and referred to and authorized in Section 10 of the Ordinance. Mayor means the Mayor of the City, or his/her successor In functions, if any. Ordinance means this Ordinance No. 562, adopted on October 24, 2006. Registered Owner means the purchaser of the Bond and any subsequent transferee or purchaser of the Bond. Series 1998 Bonds means Obligation Bonds, Series 1998, principal amount of $2,850,000 adopted on March 24, 1998. the City of Eagle issued in the initial pursuant to Ordinance General aggregate No. 320, Treasurer means the Treasurer of the City, or his/her successor in functions, if any. Treasury Regulations means the Treasury Regulations issued or proposed under Section 103, Section 148, Section 149, or Section 150 of the Code (26 CFR Part 2) or other sections of the Code relating to "arbitrage bonds" or rebate, including without limitation Sections 1.148-0 through 1.148-11 and 1.150-1 of the Treasury Regulations, to the extent applicable, and includes amendments thereto or successor provisions. Section 2: FINDINGS The Mayor and Council hereby find, determine, and declare: Page 3 A. That the City's Series 1998 Bonds can be refunded at a cost saving to the benefit of the City and its taxpayers; that it is desirable and necessary for the benefit of the City and its taxpayers to refund the Series 1998 Bonds for the purpose of achieving a cost saving and other beneficial public objectives; and that the net proceeds of the Bond, together with other lawfully available moneys of the City, shall be used to refund the Series 1998 Bonds. B. That it is the intent of the Mayor and Council to issue the Bond for the purpose of providing funds in an amount sufficient, together with other lawfully available funds of the City, to refund and defease the Series 1998 Bonds. Section 3: THE BOND The Bond, designated "City of Eagle General Refunding Bond, Series 2006" (the "Bond"), in an principal amount not to exceed $1,975,000, is hereby to be issued, sold, and delivered pursuant to the Act. Obligation aggregate authorized The Bond shall consist of a single, transferable, amortized general obligation bond, substantially in the form annexed hereto as Exhibit "A," shall be issued in fully registered form, shall be dated as of the date of its delivery, and shall bear interest on the unpaid balance at such rate or rates, be payable at such times and in such amounts, and shall mature, as shall be set forth in the Loan Agreement. Section 4: EXECUTION The Bond shall be executed by the manual signature of the Mayor, countersigned by the manual signature of the Treasurer, and attested by the manual signature of the City Clerk, and the seal of the City shall be impressed thereon. Section 5: PLACE AND MANNER OF PAYMENT Both principal of and interest on the Bond shall be payable in lawful money of the United States of America to the Registered Owner thereof, at the address of such Registered Owner as shown on the registration records of the City, or at such other address as shall be designated in writing to the City by the Registered Owner. Section 6: BOND REGISTRAR The Treasurer is hereby appointed as bond registrar, transfer agent and paying agent, and is herein referred to as the "Bond Registrar." The Bond Registrar shall keep, or cause to be kept, sufficient books for the registration and transfer of the Bond. The Bond Registrar is authorized, on behalf of the Page 4 City, to carry out all of the Bond Registrar's powers and duties under this Ordinance. The Bond may be transferred only upon the books for the registration and transfer of bonds (the "Bond Register"), upon the surrender thereof to the Bond Registrar, together with a form of transfer duly executed by the Registered Owner or its attorney duly authorized in writing. Upon the transfer of the Bond, there shall be issued in the name of the transferee or transferees a new fully registered bond or bonds of any authorized denomination or denominations and of the same maturity and interest rate, and of the same aggregate principal amount, as the surrendered bond. The new bond or bonds shall bear the same date as the date of the surrendered bond, but shall bear interest from the immediately preceding interest payment date to which interest has been paid or fully provided for. This Section is intended to provide the system of registra- tion required by Chapter 9, Title 57, Idaho Code. Section 7: PRE-PAYMENT; DEFEASANCE The City shall have the option to prepay the Bond, in whole or in part, in accordance with the prepayment provisions of the Loan Agreement. In the event that money and/or government obligations, maturing or having guaranteed redemption prices at the option of the owner at such time or times and bearing interest to be earned thereon in such amounts as are sufficient (together with any resulting cash balances) to redeem and retire part or all of the Bond in accordance with its terms, are hereafter irrevocably set aside in a special account and pledged to effect such redemption and retirement, then no further payments need be made into the Bond Fund for the payment of the principal of and interest on the Bond so provided for, and the Bond and interest accrued thereon shall then cease to be entitled to any lien, benefit, or security of this Ordinance, except the right to receive the funds so set aside and pledged, and the Bond and interest accrued thereon shall no longer be deemed to be outstanding hereunder. Section 8: FUNDS AND ACCOUNTS BONDS REDEMPTION OF REFUNDED A. funds and Bond. Establishment of Funds and Accounts. The following accounts are created or confirmed with respect to the (1) Bond Fund. Page 5 (2) Escrow Fund, to be held by the Escrow Agent. B. Deli very of Bond; Application of Proceeds. The Treasurer is hereby instructed to make delivery of the Bond to the Authority and to receive payment therefor in accordance with the terms of the Loan Agreement and to deposit the proceeds of sale into the Escrow Fund, together with other funds of the City, in an amount sufficient to defease the outstanding Series 1998 Bonds, to be used as described in Sections 8(C) and 8(0) of this Ordinance. C. Fund. Approval of Escrow Agreement; Deposits into Escrow (1) The Escrow Agreement, in substantially the form set forth in Exhibit "c" which is annexed hereto and by reference incorporated herein, with such changes, omissions, insertions, and revisions as the Mayor shall approve, lS hereby authorized, and the Mayor and Clerk shall sign such Escrow Agreement, which signature shall evidence such approval. The Mayor and the Clerk are, and each of them is, hereby authorized to do or perform all such acts as may be necessary or advisable to comply with the Escrow Agreement and to carry the same into effect. (2) The portion of the proceeds of the sale of the Bond specified in Section 8(B) hereof, shall simultaneously with the delivery of the Bond be invested or reinvested (except for any amount to be retained as cash) and the obligations in which such moneys are so invested and any remaining cash shall be deposited in trust with the Trustee in accordance with the provisions of the Escrow Agreement. D. Redemption of Series 1998 Bonds; Escrow Fund. Pledge, Etc. of (1) The Series 1998 Bonds maturing on and after August 1, 2007, are hereby irrevocably called for redemption on February 1, 2007. Notice of such redemption shall be given as provided in Ordinance No. 320, adopted on March 24, 1998, pursuant to which the Series 1998 Bonds were issued. The Series 1998 Bonds are being redeemed at a redemption price of par plus accrued interest to the date of redemption. (2) Moneys in the Escrow Fund shall be utilized exclusi vely for the purpose of paying and redeeming, on February 1, 2007, the outstanding principal of the Series 1998 Bonds, in full, together with interest accrued to the date of redemption. Page 6 (3) Moneys in the Escrow Fund shall be invested, until needed for the purposes of the Escrow Fund, in cash and Government Obligations, as permitted in the Escrow Agreement. It is hereby found and determined by the City, pursuant to Section 57-504, Idaho Code, that moneys in the Escrow Fund, together with other funds of the City pledged to the payment of the Series 1998 Bonds, will be sufficient to pay, when due, pursuant to stated maturity or call for redemption, the principal of and interest due and to become due on the Series 1998 Bonds, and provision has been made in the Escrow Agreement for the refunding of the Series 1998 Bonds. (4) Any moneys remaining in the Escrow Fund and not needed for refunding of the Series 1998 Bonds shall be applied to pay any costs of issuance of the Bond that remain unpaid, if any, and any moneys remaining thereafter shall be deposited into the Bond Fund. (5) It is hereby found and compliance by the City and the foregoing provisions of this provision shall have been made Series 1998 Bonds. determined that, upon Escrow Agent with the Section 8 (D) , adequate for the payment of the E. Bond Fund. The proceeds of taxes levied without limi tat ion as to rate or amount to pay the principal of and interest on the Bond shall be kept by the Treasurer in a special fund, which is hereby created, separate and apart from all other funds of the City, which is hereby designated the "General Obligation Refunding Bond, Series 2006, Bond Fund" (the "Bond Fund"), or such other designation as shall conform to banking requirements and good accounting practices, which Bond Fund shall be used for no other purpose than the payment of the principal of and interest on the Bond as the same fall due. Monies sufficient to make each payment of interest, or principal and interest, as the same falls due, shall be transferred by the Treasurer to the Bond Registrar not less than five days prior to each Interest Payment Date. Monies in the Bond Fund may be invested unlawful investments until needed for the purposes of the Bond Fund, and all investment earnings shall accrue to and be used solely for the purposes of the Bond Fund. The Bond Fund shall be maintained by the Treasurer until the principal of and interest on the Refunding Bonds have been paid in full. Section 9: COVENANTS AND UNDERTAKINGS A. Levy of Taxes. In accordance with the provisions of Section 57-222, Idaho Code, as amended, there shall be levied on all taxable property in the City, in addition to all other taxes, a direct annual ad valorem tax in an amount sufficient to meet the payment of the principal and interest on the Bond as Page 7 the same mature, and to constitute a sinking fund for the payment of the principal thereof. Said taxes in each of said years shall be levied, assessed, certified, extended, and collected by the proper officers and at the times, all as fixed by law, and as other taxes are levied, assessed, certified, extended, and collected in, for and by the City and by the same officers thereof and are hereby appropriated for the purpose of paying the Bond until the Bond shall be fully paid. Principal of or interest on the Bond falling due at any time when the proceeds of said tax levy may not be available shall be paid from other funds of the City and shall be reimbursed from the proceeds of said taxes when said taxes shall have been collected. Said taxes in each of the several years shall be certified as being taxes necessary to be levied on all of the taxable property in the City for the purpose of paying the principal of and the interest on the Bond as the same become due. Said taxes when collected shall be placed in the Bond Fund and shall be used for no other purpose than for the payment of the principal of and the interest on the Bond as the same become due, so long as any of the Bond remains outstanding and unpaid, but nothing herein contained shall be construed to prevent the City from paying the interest on or the principal of the Bond from any other funds in its hands and available for that purpose, or to prevent the City from levying any further or additional taxes which may be necessary to fully pay the interest on or the principal of the Bond. The full faith and credit and all taxable property in the City are hereby pledged for the prompt payment of the principal of and the interest on the Bond as the same become due and the tax levies to that end herein provided shall be in full force and effect, and forever remain so until the indebtedness hereby incurred, principal and interest, shall have been fully paid, satisfied and discharged, except as hereinbefore provided, and any collection fees or charges made in connection with the payment of the Bond and interest thereon are to be paid by the City. B. In accordance with Section 149(a) of the Internal Revenue Code of 1986, as amended (the "Code"), the Bond, and any serial bonds to which it may be converted, shall be issued and remain in fully registered form in order that interest thereon be excluded from gross income of the owner or owners for federal income tax purposes. The City covenants and agrees that it will take no action to permit the Bond, or any serial bonds to which it may be converted, to be issued in or converted to bearer or coupon form. Page 8 C. None of the proceeds of the Bond will be used, directly or indirectly, (i) to make or finance loans to persons or (iil in any trade or business carried on by any person (other than as a member of the general public). For purposes of the preceding sentence, the term "person" does not include a govern- ment unit other than the United States or any agency or instrumentality thereof, and the term "trade or business" means any activity carried on by a person other than a natural person. The City further covenants and agrees to take no action which would cause the Bond to be a "private activity bond," nor will it omit to take any action necessary to prevent the Bond from becoming a "private activity bond," within the meaning of Section 141 of the Code. D. The Mayor, Clerk, and Treasurer, and other appropriate officials of the City, or anyone or more of such officials, as may be appropriate, are each hereby authorized and directed to execute, on behalf of the City, such certificate or certificates as shall be necessary to establish that the Bond is not an "arbitrage bond" within the meaning of Section 148 of the Code and the Treasury Regulations promulgated thereunder, and to establish that interest on the Bond is not and will not become includable in the gross income of the owner(s) of the Bond under the Code and applicable regulations. The City covenants and agrees that no use will be made of the proceeds of the Bond, or any funds of the City which may, pursuant to Section 148 of the Code and applicable regulations, be deemed to be proceeds of the Bond, which would cause the Bond to be an "arbitrage bond" within the meaning of Section 148 of the Code. The City further covenants to comply throughout the term of the Bond with the requirements of Section 148 of the Code and the regulations promulgated thereunder in order to prevent the Bond from becoming an "arbitrage bond." E. The City will comply with the information reporting requirements of Section 149(e) of the Code. F. None of the proceeds of the Bond will be used to reimburse the City for capital expenditures made prior to the date of delivery of the Bond unless the City, not later than 60 days after the payment of such expenditure, shall have adopted an official intent resolution as provided by Section 1.150-2 of the Treasury Regulations. Section 10: LOAN AGREEMENT The Loan Agreement, substantially in the form annexed hereto as Exhibit "D," is hereby approved. The Mayor and City Clerk, or such officer's designee, are each hereby authorized and directed, on behalf of the City, to execute and attest, respectively, and to deliver the Loan Agreement; provided, however, that (i) the term of the Loan Agreement shall end no Page 9 later than September 1, 2017; (ii) the principal amount set forth in the Loan Agreement shall not exceed $1,975,000; and (iii) the net savings to be achieved by the City by refunding the Series 1998 Bonds shall equal or exceed $50,000. The sale of the Bond to the Authority in accordance with the Loan Agreement is hereby approved. The City shall comply with all terms and provisions of the Loan Agreement, the provisions of the Loan Agreement shall control. Section 11: ORDINANCE A CONTRACT The contract the Bond provisions of between the City hereby authorized this Ordinance shall constitute and the Registered Owner so long remalns unpaid. a as Section 12: SEVERABILITY If anyone or more of the covenants or agreements provided In this Ordinance to be performed on the part of the City shall be declared by any court of competent jurisdiction to be contrary to law, then such covenant or covenants, agreement or agreements, shall be null and void and shall be deemed separable from the remaining covenants and agreements in this Ordinance and shall in no way affect the validity of the other provisions of this Ordinance or of the Bond. Section 13: REPEALER All prior ordinances or parts thereof, to the extent inconsistent herewith, are hereby repealed and shall, to the extent of such inconsistency, have no further force or effect. Section 14: AUTHORIZATION The Mayor, City Clerk, and City Treasurer, or anyone of such officers, as may be appropriate to the circumstances, are hereby authorized to execute, on behalf of the City, the Bond and all such additional documents as may be necessary to effect the sale and delivery of the Bond. Section 15: PUBLICATION This Ordinance, or a summary thereof in compliance with Section 50-901A, Idaho Code, substantially in the form annexed hereto as Exhibit "B," shall be published once in the official newspaper of the City, and shall take effect immediately upon passage, approval, and publication. Page 10 DATED this 24th day of October, 2006. ATTEST: A-l r~ ~ ~nJ c.../Clty\ Clerk ( SEA L ) "",.......,."", ~" OF E-4 .... .I ~ ~ ........ () ~ 'f, ,,-,........ ....~' I vl' :\l.VOR<1i \ .. :,,0 ~. I : * i -.- * \ \~SEAL.t" ~ "<'0 ~... 0 .. <1'... '..",POR...-tt;. ~. J .,~:., ........ to V ..... 1'8 OF \{J """' ..",........1'" Page 11 CITY OF EAGLE Ada County, Idaho [Form of Bond] UNITED STATES OF AMERICA Registered No. One Registered $1,975,000 STATE OF IDAHO COUNTY OF ADA CITY OF EAGLE GENERAL OBLIGATION REFUNDING BOND, SERIES 2006 THE CITY OF EAGLE, Ada County, Idaho (the "City"), for value received, promises to pay from the special fund hereinafter described and in the manner hereinafter set forth, and not otherwise, to THE IDAHO BOND BANK AUTHORITY (the "Authority"), as the registered owner hereof, the principal sum of ONE MILLION NINE HUNDRED SEVENTY-FIVE THOUSAND AND 00/100 DOLLARS ($1,975,000) , rate of and interest schedule: together with interest on the unpaid balance at the percent ( %) per annum. Said principal shall be payable ----rn accordance with the following Payment Date Principal Interest Total Payment This Bond shall be registered as to principal and interest in the name of the original owner and any subsequent owners in a registration book in the office of the City Treasurer, who shall be the Bond Registrar. This Bond is transferable only upon said book, by notation thereon, by the registered owner hereof in person or by its attorney duly authorized in writing. Page 1 - EXHIBIT "A" Both principal of and interest on this Bond shall be payable in lawful money of the United States of America, to the registered owner. Any owner of this Bond subsequent to its original owner is hereby placed on notice of all payment of both principal of and interest on this Bond prior to its transfer to him and all subsequent owners hereof hereby acknowledge that they have ascertained the actual unpaid principal amount of this Bond as of the date of transfer to them and hereby release the City from all obligations as to all principal and interest paid by the City prior to such date. The City has reserved the right, at its option, to prepay the principal amount outstanding, as provided in the Loan Agreement dated as of , 2006, between the City and the Authority (the "Loan Agreement") . Interest on this Bond shall cease to accrue as to the amount of principal being prepaid after the date fixed for prepayment if notice has been properly given and funds equal to the amount of prepayment have been deposited at the place of payment at that time. This Bond is issued for the purpose of paYlng the costs of advance refunding certain of the City's outstanding General Obligation Bonds, Series 1998, pursuant to Idaho Code, Title 50, Chapter 10 and Title 57, Chapters 2, 5, and 9, and also pursuant to Ordinance No. 562 of the City, adopted on October 24, 2006 (the "Bond Ordinance"). This Bond further evidences the City's payment obligations under the Loan Agreement. This Bond is issued pursuant to and in full compliance with the Constitution and statutes of the State of Idaho, particularly Chapter 10 of Title 50, and Chapters 2, 5, and 9 of Title 57, Idaho Code, and proceedings duly adopted and authorized by the Mayor and Council of the City acting for and on behalf of the Ci ty, more particularly the Bond Ordinance, for the purpose of providing funds to refund and redeem certain outstanding bonds of the City. The full faith and credit of the City have been pledged for the punctual and full payment of the principal of and interest on this Bond and the Bonds of this issue. The Bonds are payable from ad valorem taxes levied and to be levied upon all the taxable property within said City without limitation as to rate or amount. IT IS HEREBY CERTIFIED AND DECLARED that all acts, conditions, and things required by the Constitution and statutes of the State of Idaho to exist, to have happened, been done, and performed precedent to and in the issuance of this Bond have happened, been done, and performed, and that the issuance of this Bond and the Bonds of this issue does not violate any Constitutional, statutory, or other limitation upon the amount of bonded indebtedness that the City may incur. Page 2 - EXHIBIT "A" IN WITNESS WHEREOF, City of Eagle, Ada County, Idaho, has caused this Bond to be executed by the manual signature of the Mayor, countersigned by the manual signature of its Treasurer, and attested by the manual signature of its Clerk, and the seal of the City to be impressed hereon, as of this 30th day of November, 2006. CITY OF EAGLE Ada County, Idaho Mayor City Treasurer ATTEST: City Clerk ( SEA L ) Page 3 - EXHIBIT "A" SUMMARY OF ORDINANCE NO. 562 AN ORDINANCE OF THE CITY OF EAGLE, IDAHO, AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF A GENERAL OBLIGATION REFUNDING BOND, SERIES 2006, IN A PRINCIPAL AMOUNT NOT TO EXCEED $1,975,000, FOR THE PURPOSE OF REFUNDING A PORTION OF THE CITY'S OUTSTANDING GENERAL OBLIGATION BONDS, SERIES 1998; DESCRIBING THE BOND; PROVIDING FOR THE LEVY OF TAXES TO PAY THE PRINCIPAL OF AND INTEREST ON THE BOND; ESTABLISHING FUNDS AND ACCOUNTS; PROVIDING COVENANTS RELATING TO THE BOND; PROVIDING FOR THE SALE OF THE BOND TO AND APPROVING A FORM OF LOAN AGREEMENT WITH THE IDAHO BOND BANK AUTHORITY; PROVIDING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE A summary of the principal provisions of Ordinance No. 562 of the City of Eagle, Ada County, Idaho, adopted on October 24, 2006, is as follows: Section 1: Ordinance. Defines the terms and phrases used in the Section 2: Makes findings with respect to the refunding of the City's General Obligation Bonds, Series 1998. Section 3: Refunding Bond, terms of payment Describes the City of Eagle General Obligation Series 2006 (the "Bond"), and provides for the and the maturity of the Bond. Section 4: Provides execution of the Bond. for the manner and method of Section 5: of the Bonds. Provides for the place and manner of payment Section 6: Appoints the City Treasurer as Bond Registrar. Section 7: the Bond. Provides for the prepayment and defeasance of Section 8: Escrow Agreement, 1998 Bonds. Establishes funds and accounts, approves an and provides for the refunding of the Series Section 9: Provides certain covenants of the City with the Registered Owner of the Bond. Section 10: Approves a Loan Agreement with, and provides for the sale of the Bond to, the Idaho Bond Bank Authority. Page 1 - EXHIBIT "B" Section 11: States that the Ordinance contract with the Registered Owner of the Bond. constitutes a Section 12: Provides for severability. Section 13: Repeals prior inconsistent ordinances, to the extent of any inconsistency. Section 14: Authorizes the Mayor, City Treasurer to execute any additional documents and deliver the Bond. Clerk, and necessary to City sell Section 15: Provides for the publication of the Ordinance or a summary thereof and the effective date of the Ordinance. The full text of Ordinance No. 562 is available at City Hall and will be provided to any citizen upon personal request during normal office hours. DATED this 24th day of October, 2006. CITY OF EAGLE Ada County, Idaho Mayor ATTEST: City Clerk Page 2 - EXHIBIT "B" CERTIFICATION OF CITY ATTORNEY I, the undersigned City Attorney for and legal advisor to the City of Eagle, Ada County, Idaho, hereby certify that I have read the attached summary of Ordinance No. 562 of the City of Eagle and that the same is true and complete and provides adequate notice to the public of the contents of said Ordinance. Dated as of the 24th day of October, 2006. City Attorney Page 3 - EXHIBIT "B" ESCROW DEPOSIT AGREEMENT between THE CITY OF EAGLE, Ada County, Idaho and U.S. Bank National Association Dated as of November 30, 2006 EXHIBIT "C" TABLE OF CONTENTS Article 1. Definitions and Interpretations. .. ........... ....3 Section 1. 1. Definitions.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 Section 1.2. Other Definitions. ........................ 3 Section 1.3. Interpretations....... ..... .... ....... ....3 Article 2. Deposit of Funds and Escrowed Securities. .... ....4 Section 2.1. Deposits in the Escrow Fund. .......... ....4 Section 2.2 Deposits in the Cost of Issuance Fund......4 Article 3. Creation and Operation of Escrow Fund. ........... 4 Section 3.1. Escrow Fund. .............................. 4 Section 3.2. Payment of Principal and Interest. ........ 4 Section 3.3. Sufficiency of Escrow Fund. ............... 4 Section 3.4. Trust Fund. ............................... 5 Section 3.5. Security for Cash Balances. ............... 5 Article 4. Limitation on Investments. ....................... 6 Section 4.1. Investments.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 Section 4.2. Substitution of Securities. ............... 6 Article 5. Application of Cash Balances. .................... 6 Section 5.1. In General. ............................... 6 Article 6. Redemption of Refunded Bonds. ....................7 Section 6.1. Call for Redemption. ......................7 Section 6.2. Notice of Redemption. .....................7 Article 7. Records and Reports. ... ............. .............7 Section 7.1. Records.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 7.2. Reports.......... . . . . . . . . . . . . . . . . . . . . . . . . . Article 8. Concerning the Paying Agents and Escrow Agent .... Section 8.1. Representations........................... Section 8.2. Limitation on Liability. .................. Section 8.3. Compensation.............................. Section 8.4. Successor Escrow Agents. .................. Article 9. Miscellaneous.................................... Section Section Section Section Section Section Section Notice. ................................... Termination of Responsibilities. .......... Binding Agreement. ... ..... ..... ... ........ Severability. ............................. Idaho Law Governs. ........................ Time of the Essence. ...................... Amendments. ............................... 9.1. 9.2. 9.3. 9.4. 9.5. 9.6. 9.7. 7 7 8 8 8 9 10 11 11 11 11 11 12 12 12 Exhibit A - Addresses of the Issuer and Escrow Agent Exhibit B - Description of the Refunded Bonds Exhibit C - Schedule of Debt Service on Refunded Bonds Exhibit D - Description of Beginning Cash Deposit (if any) and Escrowed Securities Exhibit E - Escrow Fund Cash Flow Appendix A- Notice of Redemption ESCROW DEPOSIT AGREEMENT The City of Eagle Ada County, Idaho General Obligation Refunding Bond, Series 2006 THIS ESCROW AGREEMENT, dated as of November 30, 2006 (herein, together with any amendments or supplements hereto, called the "Agreement"), is entered into by and between the City of Eagle, Ada County, Idaho (herein called the "Issuer"l, and U.S. Bank National Association, as escrow agent (herein, together with any successor in such capacity, called the "Escrow Agent") . The notice addresses of the Issuer and the Escrow Agent are shown on Exhibit A attached hereto and made a part hereof. WITNESSETH: WHEREAS, the Issuer heretofore presently remain outstanding the Series Exhibit B attached hereto (the "Refunded has issued and there 1998 Bonds described in Bonds"); and WHEREAS, pursuant to Ordinance No. 562 of the Issuer, adopted on October 24, 2006 (the "Authorizing Action"), the Issuer has determined to issue its General Obligation Refunding Bond, Series 2006 (the "Refunding Bond") for the purpose of providing funds to pay and redeem the outstanding Series 1998 Bonds, principal and interest, on February 1, 2007 (the "Date Fixed for Redemption"l; and WHEREAS, the Escrow Agent Action and this Agreement, and Agent hereunder; and has reviewed is willing to the Authorizing serve as Escrow WHEREAS, pursuant to the Bonds have been designated scheduled maturity dates; and Authorizing Action, the for redemption prior Refunded to their WHEREAS, the Issuer's Authorizing Action authorizes the Issuer to issue the Refunding Bond and to deposit the proceeds from the sale thereof, and any other available funds or resources, with the Escrow Agent for the discharge and final payment of the Refunded Bonds; and WHEREAS, the Authorizing Action further authorizes the Issuer to enter into an escrow agreement with the Escrow Agent wi th respect to the safekeeping, investment, administration and disposition of any such deposit, upon such terms and conditions EXHIBIT "c" Page 1 - Escrow Deposit Agreement as the Issuer and the Escrow Agent may agree, provided that such deposits may be invested only in direct obligations of the United States of America, including obligations the principal of and interest on which are unconditionally guaranteed by the United States of America, and which may be in book entry form, and which shall mature and/or bear interest payable at such time and in such amount as will be sufficient to provide for the scheduled payment of the principal of and interest on the Refunded Bonds on the Date Fixed for Redemption; and WHEREAS, the Refunding Bond has been duly authorized to be issued, sold, and delivered for the purpose of obtaining the funds required to provide for the payment of the principal of and interest on the Refunded Bonds on the Date Fixed for Redemption; and WHEREAS, the Issuer desires that, concurrently with the delivery of the Refunding Bond to the purchaser thereof, certain proceeds of the Refunding Bond, together with certain other available funds of the Issuer, shall be applied to purchase certain direct obligations of the United States of America hereinafter defined as the "Escrowed Securities" for deposit to the credit of the Escrow Fund created pursuant to the terms of this Agreement and to establish a beginning cash balance (if needed) in such Escrow Fund; and WHEREAS, the Escrowed Securities shall mature and the interest thereon shall be payable at such times and in such amount so as to provide moneys which, together with cash balances on deposit in the Escrow Fund, will be sufficient to pay the principal of and interest on the Refunded Bonds on the Date Fixed for Redemption; and WHEREAS, to facilitate the receipt and transfer of proceeds of the Escrowed Securities, particularly those in book entry form, the Issuer desires to establish the Escrow Fund at the principal corporate trust office of the Escrow Agent; and WHEREAS, the Escrow Agent is a party to this Agreement to acknowledge its acceptance of the terms and provisions hereof; NOW, THEREFORE, in consideration of the mutual undertakings, promises and agreements herein contained, the sufficiency of which hereby are acknowledged, and to secure the full and timely payment of principal of and the interest and redemption premium on the Refunded Bonds, the Issuer and the Escrow Agent mutually undertake, promise and agree for themselves and their respective representatives and successors, as follows: EXHIBIT "C" Page 2 - Escrow Deposit Agreement Article 1. Definitions and Interpretations. Section 1.1. Definitions. Unless the context clearly indicates otherwise, the following terms shall have the meanings assigned to them below when they are used in this Agreement: "Escrow Fund" means the fund created by this Agreement to be established, held and administered by the Escrow Agent pursuant to the provisions of this Agreement. "Escrowed Securities" means the noncallable Government Obligations described in Exhibit C attached to this Agreement, or cash or other Government Obligations substituted therefor pursuant to Section 4.2 of this Agreement. "Government Obligations" means direct non-callable obligations of the United States of America and securities fully and unconditionally guaranteed as to the timely payment of principal and interest by the United States of America, to which direct obligation or guarantee the full faith and credit of the United States of America has been pledged, including, but not necessarily limited to, State and Local Government Series Obligations (SLGS). "Paying Agent" means U.S. Bank National Assoication, as the paying agent for the Refunded Bonds. Section 1.2. Other Definitions. The terms "Agreement," "Issuer," "Authorizing Action," "Refunded Bonds," and they are used in this Agreement, shall have to them in the preamble to this Agreement. "Escrow Agent, " "Refunding Bond" when the meanings assigned Section 1.3. Interpretations. The titles and headings of the articles and sections of this Agreement have been inserted for convenience and reference only and are not to be considered a part hereof and shall not in any way modify or restrict the terms hereof. This Agreement and all of the terms and provisions hereof shall be liberally construed to effectuate the purposes set forth herein and to achieve the intended purpose of providing for the refunding of the Refunded Bonds in accordance with applicable law. EXHIBIT "C" Page 3 - Escrow Deposit Agreement Article 2. Deposit of Funds and Escrowed Securities. Section 2.1. Deposits in the Escrow Fund. Concurrently with the sale and delivery of the Refunding Bond, the Issuer shall deposit, or cause to be deposited, with the Escrow Agent, for deposit in the Escrow Fund, the funds and Escrowed Securities described in Exhibit C attached hereto, and the Escrow Agent shall, upon the receipt thereof, acknowledge such receipt to the Issuer in writing. Article 3. Creation and Operation of Escrow Fund. Section 3.1. Escrow Fund. The Escrow Agent has created on its books a special trust fund and irrevocable escrow to be known as the City of Eagle, Ada County, Idaho, General Obligation Bonds, Series 1998, Escrow Fund (the "Escrow Fund"). The Escrow Agent hereby agrees that upon receipt thereof it will deposit to the credit of the Escrow Fund the funds and the Escrowed Securities described in Exhibit "0" attached hereto. Such deposit, all proceeds therefrom, and all cash balances on deposit therein (a) shall be the property of the Escrow Fund, (b) shall be applied only in strict conformity with the terms and conditions of this Agreement, and (cl are hereby irrevocably pledged to the payment of the principal of and interest on the Refunded Bonds, which payment shall be made by timely transfer of such amount at the time provided for in Section 3.2 hereof. When the final transfer has been made for such payment, any balance then remaining in the Escrow Fund shall be transferred to the Issuer, and the Escrow Agent shall thereupon be discharged from any further duties hereunder. Section 3.2. Payment of Principal and Interest. The Escrow Agent is hereby irrevocably instructed to transfer to the Paying Agent from the cash balances on deposit in the Escrow Fund, the amount required to pay the interest and principal on the Refunded Bonds. Section 3.3. Sufficiency of Escrow Fund. The Issuer represents that the receipts of the principal of and interest on the Escrowed Securities will assure that the cash balance on deposit in the Escrow Fund will be sufficient to provide moneys for transfer to the Paying Agent at the time and in the amount required to pay the interest and the maturing principal on the Refunded Bonds on the Date Fixed for Redemption. EXHIBIT "C" Page 4 - Escrow Deposit Agreement If, for any reason, the cash balances on deposit or scheduled to be on deposit in the Escrow Fund shall be insufficient to transfer the amount required by the Paying Agent to make the payment set forth in Section 3.2. hereof, the Issuer shall timely deposi t in the Escrow Fund, from any funds that are lawfully available therefor, additional funds in the amount required to make such payment. Notice of any such insufficiency shall be given promptly as hereinafter provided, but the Escrow Agent shall not in any manner be responsible for any insufficiency of funds in the Escrow Fund or the Issuer's failure to make additional deposits thereto. Section 3.4. Trust Fund. The Escrow Agent shall hold at all times the Escrow Fund, the Escrowed Securities, and all other assets of the Escrow Fund, wholly segregated from all other funds and securities on deposit with the Escrow Agent; it shall never allow the Escrowed Securities or any other assets of the Escrow Fund to be commingled with any other funds or securities of the Escrow Agent; and it shall hold and dispose of the assets of the Escrow Fund only as set forth herein. The Escrowed Securities and other assets of the Escrow Fund shall always be maintained by the Escrow Agent as trust funds for the benefit of the owners of the Refunded Bonds; and a special account thereof shall at all times be maintained on the books of the Escrow Agent. The owners of the Refunded Bonds shall be entitled to the same preferred claim and first lien upon the Escrowed Securities, the proceeds thereof, and all other assets of the Escrow Fund to which they are entitled as owners of the Refunded Bonds. The amounts received by the Escrow Agent under this Agreement shall not be considered as a banking deposit by the Issuer, and the Escrow Agent shall have no right to title with respect thereto except as a trustee and Escrow Agent under the terms of this Agreement. The amounts received by the Escrow Agent under this Agreement shall not be subject to warrants, drafts or checks drawn by the Issuer or, except to the extent expressly herein provided, by the Paying Agent. Section 3.5. Security for Cash Balances. Cash balances on deposit in the Escrow Fund shall, to the extent not insured by the Federal Deposit Insurance Corporation or its successor, be continuously secured by a pledge of direct obligations of, or obligations unconditionally guaranteed by, the United States of America, having a market value at least equal to such cash balances. EXHIBIT "c" Page 5 - Escrow Deposit Agreement Article 4. Limitation on Investments. Section 4.1. Investments. Except for the initial investment in the Escrowed Securities, the Escrow Agent shall not have any power or duty to invest or reinvest any money held hereunder, or to make substitutions of the Escrowed Securities, or to sell, transfer, or otherwise dispose of the Escrowed Securities. Section 4.2. Substitution of Securities. At the written request of the Issuer, and upon compliance with the conditions hereinafter stated, the Escrow Agent shall utilize cash balances in the Escrow Fund, or sell, transfer, otherwise dispose of or request the redemption of the Escrowed Securities and apply the proceeds therefrom to purchase Refunded Bonds or Government Obligations which do not permit the redemption thereof at the option of the obligor, and in connection therewith the issuer reserves the right to call for redemption prior to maturity any of the Refunded Bonds to the extent permitted by their authorizing order. The Issuer may, in connection with such transaction, withdraw funds or Escrowed Securities from the Escrow Fund. Any such transaction may be effected by the Escrow Agent only if (al the Escrow Agent shall have received a written opinion from a nationally recognized firm of certified public accountants that such transaction will not cause the amount of money and securities in the Escrow Fund to be reduced below an amount sufficient to provide for the full and timely payment of principal of and interest on the Refunded Bonds on the Date Fixed for Redemption; and (b) the Escrow Agent shall have received the unqualified written legal opinion of nationally recognized bond counselor tax counsel to the effect that such transaction will not cause any of the Refunding Bond or Refunded Bonds to be an "arbitrage bond" within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended or, if applicable, Section 103(c) of the Internal Revenue Code of 1954, as amended and (c) notice of such transaction is provided to the rating agencies, if any, which have rated the Refunded Bonds. This Section 4.2 shall not apply to purchases made pursuant to the Securities Purchase Agreement. Article 5. Application of Cash Balances. Section 5.1. In General. Except withdrawals, as provided in Section 3.2 and transfers, or reinvestment shall 4.2 hereof, no be made of cash EXHIBIT "c" Page 6 - Escrow Deposit Agreement balances in the Escrow Fund. Cash balances shall be held by the Escrow Agent as cash and as cash balances as shown on the books and records of the Escrow Agent and shall not be reinvested by the Escrow Agent. Article 6. Redemption of Refunded Bonds. Section 6.1. Call for Redemption. The maturing 1, 2007, Issuer hereby irrevocably calls the Series on and after August 1, 2007, for redemption which is their earliest redemption date. 1998 Bonds on February Section 6.2. Notice of Redemption. The Escrow Agent agrees to give notice of the redemption of the Refunded Bonds on the date set forth above, pursuant to the terms of the Refunded Bonds and in substantially the form attached hereto as Appendix A attached hereto. The Escrow Agent hereby acknowledges that provision satisfactory and acceptable to the Escrow Agent has been made for the giving of notice of redemption of the Refunded Bonds. Article 7. Records and Reports. Section 7.1. Records. The Escrow Agent will keep books of record and account in which complete and accurate entries shall be made of all transactions relating to the receipts, disbursements, allocations and application of the money and Escrowed Securities deposited to the Escrow Fund and all proceeds thereof, and such books shall be available for inspection during business hours and after reasonable notice. Section 7.2. Reports. While this Agreement remains in effect, the Escrow Agent annually shall prepare and send to the Issuer a written report summarizing all transactions relating to the Escrow Fund during the preceding year, including, without limitation, credits to the Escrow Fund as a result of interest payments on or maturities of the Escrowed Securities and transfers from the Escrow Fund for payments on the Refunded Bonds and Refunding Bond or otherwise, together with a detailed statement of all Escrowed Securities and the cash balance on deposit in the Escrow Fund as of the end of such period. EXHIBIT "C" Page 7 - Escrow Deposit Agreement Article 8. Concerning the Paying Agents and Escrow Agent Section 8.1. Representations. The Escrow Agent hereby represents that it has all necessary power and authority to enter into this Agreement and undertake the obligations and responsibilities imposed upon it herein, and that it will carry out all of its obligations hereunder. Section 8.2. Limitation on Liability. The liability of the Escrow Agent to transfer funds for the payment of the principal of and interest on the Refunded Bonds shall be limited to the proceeds of the Escrowed Securities and the cash balances from time to time on deposit in the Escrow Fund. Notwithstanding any provision contained herein to the contrary, the Escrow Agent shall have no liability whatsoever for the insufficiency of funds from time to time in the Escrow Fund or any failure of the obligors of the Escrowed Securities to make timely payment thereon, except for the obligation to notify the Issuer promptly of any such occurrence. The recitals herein and in the proceedings authorizing the Refunding Bond shall be taken as the statements of the Issuer and shall not be considered as made by, or imposing any obligation or liability upon, the Escrow Agent. The Escrow Agent is not a party to the proceedings authorizing the Refunding Bond or the Refunded Bonds and is not responsible for nor bound by any of the provisions thereof (except to the extent that the Escrow Agent may be a place of payment and paying agent and/or a paying agent/registrar therefor). In its capacity as Escrow Agent, it is agreed that the Escrow Agent need look only to the terms and provisions of this Agreement. It is further agreed that the Escrow Agent has no duties or obligations other than those specifically set forth in this Agreement and in the Securities Purchase Agreement. The Escrow Agent makes no representations as to the value, conditions or sufficiency of the Escrow Fund, or any part thereof, or as to the title of the Issuer thereto, or as to the security afforded thereby or hereby, and the Escrow Agent shall not incur any liability or responsibility in respect to any of such matters. It is the intention of the parties hereto that the Escrow Agent shall never be required to use or advance its own funds or otherwise incur personal financial liability in the performance EXHIBIT "c" Page 8 - Escrow Deposit Agreement of any of its duties or the exercise of any of its rights and powers hereunder. The Escrow Agent shall not be liable for any action taken or neglected to be taken by it in good faith in any exercise of reasonable care and believed by it to be within the discretion or power conferred upon it by this Agreement, nor shall the Escrow Agent be responsible for the consequences of any error of judgment; and the Escrow Agent shall not be answerable except for its own action, neglect or default, nor for any loss unless the same shall have been through its negligence or want of good faith. Unless it is specifically otherwise provided herein, the Escrow Agent has no duty to determine or inquire into the happening or occurrence of any event or contingency or the performance or failure of performance of the Issuer with respect to arrangements or contracts with others, with the Escrow Agent's sole duty hereunder being to safeguard the Escrow Fund, to dispose of and deliver the same in accordance with this Agreement. If, however, the Escrow Agent is called upon by the terms of this Agreement to determine the occurrence of any event or contingency, the Escrow Agent shall be obligated, in making such determination, only to exercise reasonable care and diligence, and in event of error in making such determination the Escrow Agent shall be liable only for its own misconduct or its negligence. In determining the occurrence of any such event or contingency the Escrow Agent may request from the Issuer or any other person such reasonable additional evidence as the Escrow Agent in its discretion may deem necessary to determine any fact relating to the occurrence of such event or contingency, and in this connection may make inquiries of, and consult with, among others, the Issuer at any time. Section 8.3. Compensation. The Issuer shall pay to the Escrow Agent fees for performing the services hereunder and for the expenses incurred or to be incurred by the Escrow Agent in the administration of this Agreement pursuant to the terms of its fee schedule. The Escrow Agent hereby agrees that in no event shall it ever assert any claim or lien against the Escrow Fund for any fees for its services, whether regular or extraordinary, as Escrow Agent, or in any other capacity, or for reimbursement for any of its expenses as Escrow Agent or in any other capacity. EXHIBIT "C" Page 9 - Escrow Deposit Agreement Section 8.4. Successor Escrow Agents. If at any time the Escrow Agent or its legal successor or successors should become unable, through operation or law or otherwise, to act as escrow agent hereunder, or if its property and affairs shall be taken under the control of any state or federal court or administrative body because of insolvency or bankruptcy or for any other reason, a vacancy shall forthwith exist in the office of Escrow Agent hereunder. In such event the Issuer, by appropriate action, promptly shall appoint an Escrow Agent to fill such vacancy. If no successor Escrow Agent shall have been appointed by the Issuer within 60 days, a successor may be appointed by the owners of a majority in principal amount of the Refunded Bonds then outstanding by an instrument or instruments in writing filed with the Issuer, signed by such owners or by their duly authorized attorneys-in-fact. If, in a proper case, no appointment of a successor Escrow Agent shall be made pursuant to the foregoing provisions of this section within three months after a vacancy shall have occurred, the owner of any Refunded Bonds may apply to any court of competent jurisdiction to appoint a successor Escrow Agent. Such court may thereupon, after such notice, if any, as it may deem proper, prescribe and appoint a successor Escrow Agent. Any successor Escrow Agent shall be a corporation organized and doing business under the laws of the United States or the State of Idaho, authorized under such laws to exercise corporate trust powers, having its principal office and place of business in the State of Idaho, having a combined capital and surplus of at least $25,000,000 and subject to the supervision or examination by federal or state authority. Any successor Escrow Agent shall execute, acknowledge and deliver to the Issuer and the Escrow Agent an instrument accepting such appointment hereunder, and the Escrow Agent shall execute and deliver an instrument transferring to such successor Escrow Agent, subj ect to the terms of this Agreement, all the rights, powers and trusts of the Escrow Agent hereunder. Upon the request of any such successor Escrow Agent, the Issuer shall execute any and all instruments in writing for more fully and certainly vesting in and confirming to such successor Escrow Agent all such rights, powers and duties. The obligations assumed by the Escrow Agent pursuant to this Agreement may be transferred by the Escrow Agent to a successor Escrow Agent if (a) the requirements of this Section 8.4 are satisfied; (b) the successor Escrow Agent has assumed all the obligations of the Escrow Agent under this Agreement; and (c) all EXHIBIT "c" Page 10 - Escrow Deposit Agreement of the Escrowed Securities pursuant to this Agreement successor Escrow Agent. and money held by the Escrow Agent have been duly transferred to such Article 9. Miscellaneous Section 9.1. Notice. Any notice, authorization, request, or demand required or permitted to be given hereunder shall be in writing and shall be deemed to have been duly given when mailed by registered or certified mail, postage prepaid addressed to the Issuer or the Escrow Agent at the address shown on Exhibit A attached hereto. The United States Post Office registered or certified mail receipt showing delivery of the aforesaid shall be conclusive evidence of the date and fact of delivery. Any party hereto may change the address to which notices are to be delivered by giving to the other parties not less than ten (10) days prior notice thereof. Section 9.2. Termination of Responsibilities. Upon the taking of all the actions as described herein by the Escrow Agent, the Escrow Agent shall have no further obligations or responsibilities hereunder to the Issuer, the owners of the Refunded Bonds or to any other person or persons in connection with this Agreement. Section 9.3. Binding Agreement. This Agreement shall be binding upon the Issuer and the Escrow Agent and their respective successors and legal representatives, and shall inure solely to the benefit of the owners of the Refunded Bonds, the Issuer, the Escrow Agent and their respective successors and legal representatives. Section 9.4. Severability. In case anyone or more of the provisions contained in this Agreement shall for any reason be held to be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceabili ty shall not affect any other provisions of this Agreement, but this Agreement shall be construed as if such invalid or illegal or unenforceable provision had never been contained herein. EXHIBIT "C" Page 11 - Escrow Deposit Agreement Section 9.5. Idaho Law Governs. This provisions Idaho. Agreement shall hereof and by the be governed applicable exclusively laws of the by the State of Section 9.6. T~e of the Essence. Time shall obligations from this Agreement. be of the time to time essence in the performance of imposed upon the Escrow Agent by Section 9.7. Amendments. This Agreement shall not be amended except to cure any ambigui ty or formal defect or omission in this Agreement. No amendment shall be effective unless the same shall be in writing and signed by the parties thereto. No such amendment shall adversely affect the rights of the holders of the Refunding Bond or the Refunded Bonds. No such amendment shall be made without first receiving written confirmation from the rating agencies, (if any) which have rated the Refunded Bonds that such administrative changes will not result in a withdrawal or reduction of its rating then assigned to the Refunded Bonds. If this Agreement is amended, prior written notice and copies of the proposed changes shall be given to the rating agencies which have rated the Refunded Bonds. EXECUTED as of the date first written above. CITY OF EAGLE Ada County, Idaho Mayor ATTEST: City Clerk [SEAL] U.S. BANK NATIONAL ASSOCIATION as Escrow Agent Authorized Officer EXHIBIT "C" Page 12 - Escrow Deposit Agreement EXHIBIT A Addresses of the Issuer and Escrow Agent Issuer: City of Eagle P.O. Box 1525 Eagle, Idaho 83616 Attention: City Treasurer Escrow Agent: U.S. Bank National Association Corporate Trust Services 170 South Main Street, Suite 200 Salt Lake City, Utah 84101 Page 1 - Exhibit A EXHIBIT B Description of the Refunded Bonds (1) City of Eagle, Ada County, Idaho, General Obligation Bonds, Series 1998, dated May 15, 1998, maturing on and after August 1, 2007. Page 1 - Exhibit B 1. Cash $ II. Other Obligations Type of Security Maturity Date Page 1 - Exhibit D EXHIBIT C Escrow Deposit Par Amount Yield Total Cost APPENDIX A (1) Notice of Redemption City of Eagle Ada County, Idaho General Obligation Bonds, Series 1998 NOTICE IS HEREBY GIVEN that the City of Eagle, Ada County, Idaho, has called for redemption on February 1, 2007, all of its then outstanding City of Eagke General Obligation Bonds, Series 1998, maturing on and after August 1, 2007 (the "Bonds"). The Bonds will be redeemed at a price of one hundred one percent (100%) of their principal amount, plus interest accrued to February 1, 2007. The redemption price of the Bonds is payable on presentation and surrender of the Bonds at the office of: U.S. Bank National Association <<Paying Agent Address>> Interest on all Bonds or portions thereof which are redeemed shall cease to accrue on February 1, 2007. The following Bonds are being redeemed: Bond Number Principal Amount Date of Maturity Cusip Number By Order of the City of Eagle, Ada County, Idaho U.S. Bank National Association, as Paying Agent Dated: Page 1 Exhibit E Under the Interest and Dividend Tax Compliance Act of 1983, payor may be required to withhold 31% of the redemption price from any Bondowner who fails to provide to payor and certify under penalties of perjury, a correct taxpayer identifying number (employer identification number or social security number, as appropriate) or an exemption certificate on or before the date the Bonds are presented for payment. Bondowners who wish to avoid the application of these provisions should submit a completed Form W-9 when presenting their Bonds. Page 1 Exhibit E Valley Times P.O. Box 1790 - Eagle, Idaho 83616 LEGAL ADVERTISING PROOF OF PUBLICATION Account: a1• - al rad Address: (( 0 C, v L Ln C 4` S‘2,(ol(o Attention: tIt 0.1 9 • e a • • • • • SUMMARY OF Id )0' ORDINANCE NO. 562 0( AN ORDINANCE OF THE CITY OF EAGLE, IDAHO, AUTHORIZING AND PROVIDING FOR THE ISSU- ANCE OF A GENERAL OBLIGATION REFUNDING BOND, SERIES 2006, 124 A PRINCIPAL AMOUNT NOT TO EXCEED $1,975,000, FOR THE PUR- POSE OF REFUNDING A PORTION OF THE CITY'S OUTSTANDING GEN- ERAL OBLIGATION BONDS, SERIES 1998; DESCRIBING THE BOND; PRO- VIDING FOR THE LEVY OF TAXES TO PAY THE PRINCIPAL OF AND INTEREST ON THE BOND; ESTAB- LISHING FUNDS AND ACCOUNTS; PROVIDING COVENANTS RELAT- ING ELATING TO THE BOND; PROVIDING FOR THE SALE OF THE BOND TO AN APPROVING A FORM OF LOAN AGREEMENT WITH THE IDAHO BOND BANK AUTHORITY; PROVID- ING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE. A summary of the principal provi- sions of Ordinance No. 562 of the City of Eagle, Ada County. Idaho, adopted on October 24th, 2006, is as follows: Section 1: Defines the terms and phrases used in the ordinance. Section 2: Makes findings with re- spect to the refunding of the City's Gen- eral Obligation Bonds, Series 1998. Section 3: Describes the City of Eagle General Obligation Refunding Bond, Series 2006 (the "Bond"), and provides for the terms of payment and the maturity of the Bond. Section 4: Provides for the man- ner and method of execution of the Bond. Section 5: Provides for the place and manner of payment of the Bond. Section 6: Appoints the City Trea- surer as Bond Registrar. Section 7: Provides for the pre- payment and defeasance of the Bond. Section 8: Establishes funds and ac- counts, approves an Escrow Agreement, and provides for the refunding of the Series 1998 Bonds. Section 9: Provides certain cov- enants of the City with the Registered Owner of the Bond. CP:-tinn lfh Annrovesa T oan A1! ee- Identification: RECEIVED & FILED CITY OF EAGLE NUY 16 2006 File: Route tr.. SLA -t. w,rn&() 1 0-A a Run Dates: (0 3 0 - 0 6 Number Lines qt( Amount '70 `0`( Other Frank Thomason, being duly sworn, deposes and says: That he is the Principal Clerk of Valley Times, a weekly newspaper published at Eagle, Ada County, State of Idaho; that the said newspaper is in general circulation in the said County of Ada, and in the vicinity of Meridian, Star, and Eagle, and has been uninterruptedly published in said County during a period of seventy-eight consecutive weeks prior to the first publication of this notice, a copy of which is attached hereto, and that the notice was published in Valley Times, in conformity with Section 60-108, Idaho Code, as amended, for 1 time(s) in the regular and entire issue of said paper, and was printed in the newspaper proper, and not in a supplement; and that said notice was published on the following dates: Beginning & i -a r "3 0 -?...0o6 Ending C-c.,4o L- 1 0, ?o6' Jnr ThPhAAA pr.) STATE OF IDAHO ) )SS �COUNTY OF ADA ) On this day of in the year of 2006 before me, a Notary Public, personally appeared Thomason, known or identified to me to be the person se name is subscribed to the within instrument, being by me firs C uly declared that the aterein are true f knowledged to me that e executed the same. Notary Public for Idaho Residing/at Boise, ID My Commission expires: / // SUMMARY OF ORDINANCE NO. 562 AN ORDINANCE OF THE CITY OF EAGLE, IDAHO, AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF A GENERAL OBLIGATION REFUNDING BOND, SERIES 2006, IN A PRINCIPAL AMOUNT NOT TO EXCEED $1,975,000, FOR THE PURPOSE OF REFUNDING A PORTION OF THE CITY'S OUTSTANDING GENERAL OBLIGATION BONDS, SERIES 1998; DESCRIBING THE BOND; PROVIDING FOR THE LEVY OF TAXES TO PAY THE PRINCIPAL OF AND INTEREST ON THE BOND; ESTABLISHING FUNDS AND ACCOUNTS; PROVIDING COVENANTS RELATING TO THE BOND; PROVIDING FOR THE SALE OF THE BOND TO AND APPROVING A FORM OF LOAN AGREEMENT WITH THE IDAHO BOND BANK AUTHORITY; PROVIDING FOR RELATED MATTERS; AND PROVIDING AN EFFECTIVE DATE A summary of the principal provisions of Ordinance No. 562 of the City of Eagle, Ada County, Idaho, adopted on October 24, 2006, is as follows: Section 1: Ordinance. Defines the terms and phrases used in the Section 2: Makes findings with respect to the refunding of the City's General Obligation Bonds, Series 1998. Section 3: Refunding Bond, terms of payment Describes the City of Eagle General Obligation Series 2006 (the "Bond"), and provides for the and the maturity of the Bond. Section 4: Provides execution of the Bond. for the manner and method of Section 5: of the Bonds. Provides for the place and manner of payment Section 6: Appoints the City Treasurer as Bond Registrar. Section 7: the Bond. Provides for the prepayment and defeasance of Section 8: Escrow Agreement, 1998 Bonds. Establishes funds and accounts, approves an and provides for the refunding of the Series Section 9: Provides certain covenants of the City with the Registered Owner of the Bond. Section 10: Approves a Loan Agreement with, and provides for the sale of the Bond to, the Idaho Bond Bank Authority. Page 1 Section 11: States that the Ordinance contract with the Registered Owner of the Bond. constitutes a Section 12: Provides for severability. Section 13: Repeals prior inconsistent ordinances, to the extent of any inconsistency. Section 14: Authorizes the Mayor, City Treasurer to execute any additional documents and deliver the Bond. Clerk, and City necessary to sell Section 15: Provides for the publication of the Ordinance or a summary thereof and the effective date of the Ordinance. The full text of Ordinance No. 562 is available at City Hall and will be provided to any citizen upon personal request during normal office hours. DATED this 24th day of October, 2006. CITY OF EAGLE Ada County, Idaho A~(~R 1::1tylClerk ~f~ ATTEST: Page 2 10/25/2006 13:12 FAX 208 331 1202 MOORE SMITH BUXTON TURCK I4J 004 CERTIFICATION OF CITY ATTORNEY I, the undersigned ci ty Attorney for and legal advisor to the City of Eagle, Ada County, Idaho, hereby certify that I have read the attached summary of Ordinance No. 562 of the City of Eagle and that the same is true and complete and provides adequate notice to the public of the contents of said Ordinance. Dated as of the 24th day of October, 2006. Page 3 0Ji L~ City Attorney