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Ordinance 2007-002 COPY ORDINANCE NO. AN ORDINANCE authorizing and providing for the issue of not to exceed $3,500,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2007A, of the United City of Yorkville, Kendall County, Illinois, for the purpose of refunding a portion of the City's outstanding Debt Certificates, Series 2003, prescribing the details of said bonds, and providing for the imposition of taxes to pay the same, and for the collection, segregation and application of the waterworks and sewerage system revenues to pay said Bonds. TABLE OF CONTENTS SECTION HEADING PAGE PREAMBLES................................................................................................... ..............................1 Section 1. Definitions .................................... ............................... ......5 ...................... Section 2. Incorporation of Preambles; Acceptance of Report ..... ..............................9 Section 3. Determination to Issue Bonds; Useful Life ................. ..............................9 Section4. Bond Details ............................................................... ..............................9 Section5. Redemption ............................................................... .............................10 Section 6. Execution; Authentication ......................................... .............................14 Section 7. Registration of Bonds; Persons Treated as Owners; Global Book -Entry System ............................................. .............................14 Section 8. Form of Bonds ..................................:....................... .............................18 Section 9. Sale of the Bonds ...................................................... .............................27 Section 10. Treatment of Bonds As Debt ..................................... .............................27 Section 11. Continuation of Waterworks and Sewerage Fund and Accounts; Flow of Funds ..................................... .............................28 Section 12. 2006B Alternate Bond Fund ...................................... .............................31 Section 13. Use of Bond Proceeds ............................................... .............................31 Section 14. Pledged Taxes; Tax Levy .......................................... .............................32 Section 15. Filing with County Clerk ........................................... .............................33 Section 16. Abatement of Pledged Taxes ..................................... .............................34 Section 17. General Covenants .................................................... .............................35 Section 18. Future Revenue Bonds, Additional Bonds and Subordinate Bonds.................................................................. .............................39 Section19. Defeasance .............................................................. ............................... 39 Section 20. This Ordinance a Contract ......................................... .............................40 Section 21. Call of the Refunded Obligations ............................... .............................40 Section 22. Bond Registrar Covenants ......................................... .............................40 Section 23. Non - Arbitrage and Tax - Exemption ........................... .............................41 Section24. Registered Form ........................................................ .............................42 Section 25. Municipal Bond Insurance ......................................... .............................42 Section 26. Continuing Disclosure Undertaking ........................... .............................42 Section 27. Severability ............................................................... .............................43 Section28. Repealer .................................................................... .............................44 Section 29. Effective Date ........................................................... .............................44 This Table of Contents is for convenience only and is not a part of the ordinance. ORDINANCE No. W1 oil- AN ORDINANCE authorizing and providing for the issue of not to exceed $3,500,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2007A, of the United City of Yorkville, Kendall County, Illinois, for the purpose of refunding a portion of the City's outstanding Debt Certificates, Series 2003, prescribing the details of said bonds, and providing for the imposition of taxes to pay the same, and for the collection, segregation and application of the waterworks and sewerage sy stem revenues to pay said Bonds. WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City "), is a duly organized and existing municipality and unit of local government created under the provisions of the laws of the State of Illinois, and is now operating under the provisions of the Illinois Municipal Code, as supplemented and amended (the "Code"), and for many years past has owned and operated a combined waterworks and sewerage system (the "System ") in accordance with the provisions of Division 139 of the Code; and WHEREAS, the City Council of the City (the "Corporate Authorities ") has determined that it is advisable, necessary and in the best interests of the City to refund certain of the City's outstanding Debt Certificates, Series 2003 (the "Refunded Obligations "); and WHEREAS, the Refunded Obligations are more fully described in an escrow agreement (the "Escrow Agreement ") referred to in Section 13 hereof and are presently outstanding and unpaid and are binding and subsisting legal obligations of the City; and WHEREAS, the cost of refunding the Refunded Obligations (the "Refunding ") including legal, financial, bond discount, printing and publication costs and other expenses is an amount not to exceed $3,500,000 and there are insufficient funds on hand and lawfully available to pay such costs; and WHEREAS, pursuant to and in accordance with the provisions of the Code, the City is authorized to issue its waterworks and sewerage revenue bonds for the purpose of providing funds to pay the costs of the Refunding; and WHEREAS, as provided in Section 15 of the Local Government Debt Reform Act of the State of Illinois, as supplemented and amended (the "Act "), whenever revenue bonds have been authorized to be issued pursuant to the Code, the City may issue its general obligation bonds in lieu of such revenue bonds as authorized, and such general obligation bonds may be referred to as "alternate bonds "; and WHEREAS, for the purpose of providing funds to pay the costs of the Refunding and in accordance with the provisions of the Act, the Corporate Authorities, on the 10th day of October, 2006, adopted Ordinance No. 2006 -135 (the "Authorizing Ordinance "), authorizing the issuance of Waterworks and Sewerage Revenue Bonds (the "Revenue Bonds "), as provided in the Code, in an amount not to exceed $6,000,000 or in lieu thereof, authorizing the issuance of General Obligation Bonds (Alternate Revenue Source) (the "Alternate Bonds "), as provided in the Act, in an aggregate principal amount not to exceed $6,000,000; and WHEREAS, on the 15th day of December, 2006, the Authorizing Ordinance, together with a separate notice in statutory form, was published in the Kendall County Record, the same being a newspaper of general circulation in the City, and an affidavit evidencing the publication of the Authorizing Ordinance and said notice have heretofore been presented to the Corporate Authorities and made a part of the permanent records of the City; and WHEREAS, more than thirty (30) days have expired since the date of publication of the Authorizing Ordinance and said notice, and no petitions with the requisite number of valid signatures thereon have been filed with the City Clerk requesting that the question of the issuance of the Revenue Bonds or the Alternate Bonds be submitted to referendum; and WHEREAS, the Refunding constitutes a lawful corporate purpose within the meaning of the Act; and WHEREAS, the Corporate Authorities are now authorized to issue the Revenue Bonds to the amount of $6,000,000, or, in lieu thereof, the Alternate Bonds to the amount of $6,000,000 in -2- accordance with the provisions of the Act, and the Corporate Authorities hereby determine that it is necessary and desirable that there be issued at this time not to exceed $3,500,000 of the Alternate Bonds so authorized; and WHEREAS, the Alternate Bonds to be issued will be payable from the Pledged Revenues and the Pledged Taxes, both as hereinafter defined; and WHEREAS, the Alternate Bonds will be issued on a parity with the hereinafter defined 2004B Alternate Bonds and 2005C Alternate Bonds (collectively, the "Outstanding Alternate Bonds "), which were issued pursuant to Ordinance Numbers 2004 -10 and 2005 -73, adopted by the Corporate Authorities on February 24, 2004 and August 23, 2005, respectively (collectively, the "Outstanding Alternate Bond Ordinances"); and WHEREAS, the Corporate Authorities have heretofore and it is hereby determined that the Pledged Revenues will be sufficient to provide or pay in each year to final maturity of the Alternate Bonds all of the following: (1) Operation and Maintenance Expenses as hereinafter defined, but not including depreciation, (2) debt service on all outstanding revenue bonds, if any, payable from the Revenues, (3) all amounts required to meet any fund or account requirements I with respect to such outstanding revenue bonds, (4) other contractual or tort liability obligations, if any, payable from the Revenues, and (5) in each year, an amount not less than 1.25 times debt i service of the Alternate Bonds proposed to be issued and the Outstanding Alternate Bonds; and WHEREAS, such determination of the sufficiency of the Pledged Revenues is supported by reference to the report dated the date hereof (the "Report "), of Speer Financial, Inc., Chicago, Illinois ("Speer"), which Report has been presented to and accepted by the Corporate Authorities and is now on file with the City Clerk; and WHEREAS, pursuant to and in accordance with the provisions of the Bond Issue Notification Act of the State of Illinois, the Mayor of the City (the "Mayor "), on the 10th day of October, 2006, called a public hearing (the "Hearing") for the 24th day of October, 2006, -3- concerning the intent of the Corporate Authorities to sell not to exceed $6,000,000 General Obligation Bonds (Alternate Revenue Source); and WHEREAS, notice of the Hearing was given (i) by publication at least once not less than j seven (7) nor more than thirty (30) days before the date of the Hearing in the Kendall County I Record, the same being a newspaper of general circulation in the City, and (ii) by posting at least 48 hours before the Hearing a copy of said notice at the principal office of the Corporate Authorities; and WHEREAS, the Hearing was opened on the 24th day of October, 2006, and adjourned until October 30, 2006; and WHEREAS, the Hearing was held on the 30th day of October, 2006, and at the Hearing, the Corporate Authorities explained the reasons for the proposed bond issue and permitted persons desiring to be heard an opportunity to present written or oral testimony within reasonable time limits; and WHEREAS, the Hearing was finally adjourned on the 30th day of October, 2006, and not less than seven (7) days have passed since the final adjournment of the Hearing; and WHEREAS, the Property Tax Extension Limitation Law of the State of Illinois, as amended by Public Act 89 -385 (the "Tax Limitation Law "), imposes certain limitations on the "aggregate extension" of certain property taxes levied by the City, but provides that the definition of "aggregate extension" contained in Section 18 -185 of the Tax Limitation Law does not include "extensions ... payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act;" and WHEREAS, the County Clerk of Kendall County, Illinois (the "County Clerk "), is therefore authorized to extend and collect said direct annual and valorem tax so levied for the payment of the Bonds for the Refunding, as alternate bonds, without limitation as to rate or amount: -4- Now THEREFORE Be It Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Definitions. The following words and terms used in this ordinance shall have the following meanings unless the context or use clearly indicates another or different meaning is intended: "Act" means the Local Government Debt Reform Act of the State of Illinois, as amended. "Additional Bonds" means any alternate bonds issued in the future in accordance with the provisions of the Act on a parity with and sharing ratably and equally in the Pledged Revenues with the Bonds and Outstanding Alternate Bonds. "Alternate Bond and Interest Subaccount" means the Alternate Bond and Interest Subaccount maintained hereunder and further described by Section 11 of this Ordinance. "Bond" or "Bonds" means one or more, as applicable, of the not to exceed $3,500,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2007A, authorized to be issued by this Ordinance. "Bond Fund" means the 2007A Alternate Bond Fund established hereunder and further described by Section 12 of this Ordinance. "Bond Register" means the books of the City kept by the Bond Registrar to evidence the registration and transfer of the Bonds. "Bond Registrar" means The Bank of New York Trust Company, N.A., located in the City of Chicago, Illinois, or successor thereto or designated hereunder, in its respective capacities as bond registrar and paying agent. "City" means the United City of Yorkville, Kendall County, Illinois. "City Clerk" means the City Clerk of the City. "City Treasurer" means the Treasurer of the City. -5- "Code" means the Illinois Municipal Code, as supplemented and amended. "Corporate Authorities" means the City Council of the City. "Escrow Agent" means The Bank of New York Trust Company, N.A., Chicago, Illinois, a national banking association having trust powers, or a successor thereto or a successor designated as Escrow Agent hereunder. "Escrow Agreement" means the agreement by and between the City and the Escrow Agent as authorized in Section 13 hereof and set forth as Exhibit A. "Expense Fund" means the fund established hereunder and further described by Section 13 of this Ordinance. "Fiscal Year" means that twelve- calendar month period beginning on May 1 of the calendar year and ending on the next succeeding April 30. "Future Bond Ordinances" means the ordinances of the City authorizing the issuance of bonds payable from the Revenues, but not including the Outstanding Alternate Bond Ordinances, this Ordinance or any other ordinance authorizing the issuance of Additional Bonds. "IRC" means the Internal Revenue Code of 1986, as amended. "Mayor" means the Mayor of the City. "Operation and Maintenance Costs" means all costs of operating, maintaining and routine repair of the System, including wages, salaries, costs of materials and supplies, power, fuel, insurance, purchase of water and sewage treatment services (including all payments by the City pursuant to long term contracts for such services as and to the extent provided in such contracts); but excluding debt service, depreciation, or any reserve requirements; and otherwise determined in accordance with generally accepted accounting principles for municipal enterprise funds. "Ordinance" means this Ordinance as originally adopted and as the same may from time to time be amended or supplemented in accordance with terms hereof. -6- "Outstanding" when used with reference to the Bonds, the Outstanding Alternate Bonds and Additional Bonds means such of those bonds which are outstanding and unpaid; provided, however, such term shall not include any of the Bonds, the Outstanding Alternate Bonds or Additional Bonds (i) which have matured and for which moneys are on deposit with proper paying agents or are otherwise sufficiently available to pay all principal thereof and interest thereon or (ii) the provision for payment of which has been made by the City by the deposit in an irrevocable trust or escrow of funds or direct, full faith and credit obligations of the United States of America, the principal of and interest on which will be sufficient to pay at maturity or as called for redemption all the principal of and interest on such Bonds, the Outstanding Alternate Bonds or Additional Bonds. "Outstanding Alternate Bonds" means, collectively, the 2004B Alternate Bonds and the 2005C Alternate Bonds. "Pledged Moneys" means, collectively, the Pledged Revenues and the Pledged Taxes. "Pledged Revenues" means (i) the moneys deposited to the credit of the Alternate Bond and Interest Subaccount within the Surplus Account of the Waterworks and Sewerage Fund, said Surplus Account consisting of the funds remaining in said Waterworks and Sewerage Fund after the required monthly deposits and credits have been made to the Operation and Maintenance Account, the Depreciation. Account and any other accounts as may be created in the future, of said Waterworks and Sewage Fund, (ii) all collections distributed to the City pursuant to the State Revenue Sharing Act from those taxes imposed by the State of Illinois pursuant to subsections (a) and (c) of Section 201 of the Illinois Income Tax Act, as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois in the future, and (iii) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose. -7- "Pledged Taxes" means the ad valorem taxes levied against all of the taxable property in the City without limitation as to rate or amount, pledged hereunder by the City as security for the Bonds. "Revenues" means all income from whatever source derived from the System, including (i) investment income; (ii) connection, permit and inspection fees and the like; (iii) penalties and delinquency charges; (iv) capital development, reimbursement, or recovery charges and the like; (v) annexation or pre- annexation charges insofar as designated by the Corporate Authorities as paid for System connection or service; but excluding expressly (a) non - recurring income from i the sale of property of the System; (b) governmental or other grants; (c) advances or grants made from the City; and as otherwise determined in accordance with generally accepted accounting principles for municipal enterprise funds. "System" refers to all property, real, personal or otherwise owned or to be owned by the City or under the control of the City, and used for waterworks and sewerage purposes, including any and all further extensions, improvements and additions to the System. "Tax - exempt" means, with respect to the Bonds, the status of interest paid and received thereon as not includable in the gross income of the owners thereof under the IRC for federal income tax purposes except to the extent that such interest will be taken into account in computing an adjustment used in determining the alternative minimum tax for certain corporations. "Waterworks and Sewerage Fund" means the Waterworks and Sewerage Fund of the City created under the Outstanding Alternate Bond Ordinances and continued hereunder. "20048 Alternate Bonds" means the $3,500,000 original aggregate principal amount General Obligation Bonds (Alternate Revenue Source), Series 2004B; less any of said bonds that are no longer "Outstanding" hereunder. -8- "2005C Alternate Bonds" means the $2,000,000 original aggregate principal amount General Obligation Bonds (Alternate Revenue Source), Series 2005C; less any of said bonds that are no longer "Outstanding" hereunder. Section 2. Incorporation of Preambles; Acceptance of Report. The Corporate Authorities hereby find that the recitals contained in the preambles to this Ordinance are true, correct and do hereby incorporate them into this Ordinance by this reference. The Report is hereby accepted and approved by the Corporate Authorities, and it is hereby found and determined that Speer is a feasibility analyst having a national reputation for expertise in such matters as the Report. Section 3. Determination to Issue Bonds; Useful Life. It is necessary and in the best interests of the City for the City to undertake the Refunding for the public health, safety and welfare, in accordance with the estimate of costs therefor as described, and to issue the Bonds to enable the City to pay the costs thereof. The useful life of the System is hereby determined to be not less than 25 years from the date hereof. Section 4. Bond Details. For the purpose of providing for the payment of costs of the Refunding, there shall be issued and sold the Bonds in the aggregate principal amount of not to exceed $3,500,000 as set forth in the Bond Notification (as hereinafter defined). The Bonds shall each be designated "General Obligation Refunding Bond (Alternate Revenue Source), Series 2007A ", or such other name or names or series designations as may be appropriate and as stated in the Bond Notification. The Bonds shall be dated the date of issuance therefore or as set forth in the Bond Notification, and shall also bear the date of authentication, shall be in fully registered form, shall be in denominations of $5,000 each or authorized integral multiples thereof (but no single Bond shall represent installments of principal maturing on more than one date), and shall be numbered I and upward, and shall become due and payable serially or be subject to mandatory redemption (subject to prior redemption as hereinafter described) on December 30 of -9- each of the years (not later than 2022), in the amounts not exceeding $1,000,000 per year and bearing interest at the rates per annum (not to exceed 9.00% per annum) as set forth in the Bond Notification. The Bonds shall bear interest from their date or from the most recent interest payment date to which interest has been paid or duly provided for, until the principal amount of the Bonds is paid, such interest (computed upon the basis of a 360 -day year of twelve 30 -day months) being payable semi - annually commencing with the first interest payment date as set forth in the Bond Notification. Interest on each Bond shall be paid by check or draft of The Bank of New York Trust Company, N.A., Chicago, Illinois, as bond registrar and paying agent (the "Bond Registrar "), payable upon presentation in lawful money of the United States of America, to the person in whose name such Bond is registered at the close of business on the 15th day of the month of any interest payment date. The principal of and premium, if any, on the Bonds shall be payable in lawful money of the United States of America at the principal corporate trust office of the Bond Registrar. Section 5. Redemption. (a) Optional Redemption. The Bonds due on and after the date, if any, specified in the Bond Notification (but not earlier than December 30, 2015, and not later than December 30, 2018) shall be subject to redemption prior to maturity at the option of the City from any available funds, as a whole or in part, and if in part in integral multiples of $5,000 in any order of their maturity as determined by the City (less than all of the Bonds of a single series and maturity to be selected by the Bond Registrar), on the date specified in the Bond Notification (but not earlier than December 30, 2014, and not later than December 30, 2017), and on any date thereafter, at the redemption prices (expressed as a percentage of the principal amount redeemed and not to exceed 102 %) plus accrued interest to the date fixed for redemption, if applicable, as set forth in the Bond Notification. i -10- (b) Mandatory Redemption. The Bonds maturing on the date or dates, if any, indicated in the Bond Notification are subject to mandatory redemption, in integral multiples of $5,000 selected by lot by the Bond Registrar, at a redemption price of par plus accrued interest to the redemption date on December 30 of the years, if any, and in the principal amounts, if any, as indicated in the Bond Notification. The principal amounts of Bonds to be mandatorily redeemed in each year may be reduced through the earlier optional redemption thereof, with any partial optional redemptions of such Bonds credited against future mandatory redemption requirements in such order of the mandatory redemption dates as the City may determine. In addition, on or prior to the 60th day preceding any mandatory redemption date, the Bond Registrar may, and if directed by the Corporate Authorities shall, purchase Bonds required to be retired on such mandatory redemption date. Any such Bonds so purchased shall be cancelled and the principal amount thereof shall be credited against the mandatory redemption required on such next mandatory redemption date. (c) General Redemption Provisions. The City shall, at least 45 days prior to the redemption date (unless a shorter time period shall be satisfactory to the Bond Registrar), notify the Bond Registrar of such redemption date and of the principal amount and maturities of Bonds to be redeemed. For purposes of any redemption of less than all of the Bonds of a single maturity, the particular Bonds or portions of Bonds to be redeemed shall be selected by lot not more than 60 days prior to the redemption date by the Bond Registrar for the Bonds of such maturity by such method of lottery as the Bond Registrar shall deem fair and appropriate; provided, that such lottery shall provide for the selection for redemption of Bonds or portions thereof so that any $5,000 Bond or $5,000 portion of a Bond shall be as likely to be called for redemption as any other such $5,000 Bond or $5,000 portion. -11- The Bond Registrar shall promptly notify the City in writing of the Bonds or portions of Bonds selected for redemption and, in the case of any Bond selected for partial redemption, the principal amount thereof to be redeemed. Unless waived by the registered owner of Bonds to be redeemed, official notice of any such redemption shall be given by the Bond Registrar on behalf of the City by mailing the redemption notice by first - class mail not less than 30 days and not more than 60 days prior to the date fixed for redemption to each registered owner of the Bond or Bonds to be redeemed at the address shown on the Bond Register or at such other address as is furnished in writing by such registered owner to the Bond Registrar. All official notices of redemption shall include the name of the Bonds and at least the information as follows: (1) the redemption date; (2) the redemption price; (3) if less than all of the Bonds of a single series and maturity are to be redeemed, the identification (and, in the case of partial redemption of any Bonds, the respective principal amounts) of the Bonds to be redeemed; (4) a statement that on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption and that interest thereon shall cease to accrue from and after said date; and (5) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the principal corporate trust office of the Bond Registrar. Prior to any redemption date, the City shall deposit with the Bond Registrar an amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds which are to be redeemed on that date. -12- Official notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the redemption price therein specified, and from and after such date (unless the City shall default in the payment of the redemption price), such Bonds or portions of Bonds shall cease to bear interest. Neither the failure to mail such redemption notice, nor any defect in any notice so mailed, to any particular registered owner, shall affect the sufficiency of such notice with respect i to other Bonds. Notice having been properly given, failure of a registered owner to receive such notice shall not be deemed to invalidate, limit or delay the effect of the notice or redemption action described in the notice. Such notice may be waived in writing by the registered owner entitled to receive such notice, either before or after the event, and such waiver shall be the equivalent of such notice. Waivers of notice by registered owners shall be filed with the Bond Registrar, but such filing shall not be a condition precedent to the validity of any action taken in reliance upon such waiver. Upon surrender of such Bonds for redemption in accordance with said notice, such Bonds shall be paid by the Bond Registrar at the redemption price. The procedure for payment of interest due on or prior to the redemption date shall be as herein provided for payment of interest otherwise due. - Upon surrender for any partial redemption of any Bond, there shall be prepared for the registered owner a new Bond or Bonds of like tenor, of authorized denominations, of the same maturity and bearing the same rate of interest in the amount of the unpaid principal. If any Bond or portion of Bond called for redemption shall not be so paid upon surrender thereof for redemption, the principal and premium (if any) shall, until paid or duly provided for, bear interest from the redemption date at the rate borne by the Bond or portion of Bond so called for redemption. All Bonds which have been redeemed shall be cancelled and destroyed by the Bond Registrar and shall not be reissued. -13- Section 6. Execution; Authentication. The Bonds shall be executed on behalf of the City with the manual or facsimile signature of the Mayor and attested with the manual or facsimile signature of the City Clerk or duly authorized City Clerk, as they may determine, and shall have impressed or imprinted thereon the corporate seal or facsimile thereof of the City. In case any officer whose signature shall appear on any Bond shall cease to be such officer before the delivery of such Bond, such signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. All Bonds shall have thereon a certificate of authentication substantially in the form hereinafter set forth duly executed by the Bond Registrar as authenticating agent of the City and showing the date of authentication. No Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this Ordinance unless and until such certificate of authentication shall have been duly executed by the Bond Registrar by manual signature, and such certificate of authentication upon any such Bond shall be conclusive evidence that such Bond has been authenticated and delivered under this Ordinance. The certificate of authentication on any Bond shall be deemed to have been executed by it if signed by an authorized officer of the Bond Registrar, but it shall not be necessary that the same officer sign the certificate of authentication on all of the Bonds issued hereunder. Section 7. Registration of Bonds; Persons Treated as Owners; Global Book -Entry System. (a) General. The City shall cause books (the "Bond Register ") for the registration and for the transfer of the Bonds as provided in this Ordinance to be kept at the principal corporate trust office of the Bond Registrar, which is hereby constituted and appointed the registrar of the City. The City is authorized to prepare, and the Bond Registrar shall keep custody of, multiple Bond blanks executed by the City for use in the transfer and exchange of Bonds. Upon surrender for transfer of any Bond at the principal corporate trust office of the Bond Registrar, duly endorsed by, or accompanied by a written instrument or instruments of -14- transfer in form satisfactory to the Bond Registrar and duly executed by, the registered owner or his attorney duly authorized in writing, the City shall execute and the Bond Registrar shall authenticate, date and deliver in the name of the transferee or transferees a new fully registered Bond or Bonds of the same maturity of authorized denominations, for a like aggregate principal I amount. Any fully registered Bond or Bonds may be exchanged at said principal corporate trust office of the Bond Registrar for a like aggregate principal amount of Bond or Bonds of the same maturity of other authorized denominations. The execution by the City of any fully registered Bond shall constitute full and due authorization of such Bond and the Bond Registrar shall thereby be authorized to authenticate, date and deliver such Bond, provided, however, the principal amount of outstanding Bonds of each maturity authenticated by the Bond Registrar shall not exceed the authorized principal amount of Bonds for such maturity less previous retirements. The Bond Registrar shall not be required to transfer or exchange any Bond during the period beginning at the close of business on the 15th day of the month of any interest payment date on such Bond and ending at the opening of business on such interest payment date nor to i transfer or exchange any Bond after notice calling such Bond for redemption has been mailed, nor during a period of fifteen days next preceding mailing of a notice of redemption of any Bonds. The person in whose name any Bond shall be registered shall be deemed and regarded as the absolute owner thereof for all purposes, and payment of the principal of or interest on any Bond shall be made only to or upon the order of the registered owner thereof or his legal representative. All such payments shall be valid and effectual to satisfy and discharge the liability upon such Bond to the extent of the sum or sums so paid. No service charge shall be made for any transfer or exchange of Bonds, but the City or the Bond Registrar may require payment of a sum sufficient to cover any tax or other -15- governmental charge that may be imposed in connection with any transfer or exchange of Bonds except in the case of the issuance of a Bond or Bonds for the unredeemed portion of a Bond surrendered for redemption. i I (b) Global Book -Entry System. The Bonds shall be initially issued in the form of a separate single fully registered Bond for each of the maturities of the Bonds as provided in Section 4 hereof, and the ownership of each such Bond shall be registered in the Bond Register in the name of Cede & Co., or any successor thereto ("Cede"), as nominee of The Depository Trust Company, New York, New York, and its successors and assigns ( "DTC "). All of the outstanding Bonds shall be registered in the Bond Register in the name of Cede, as nominee of DTC, except as hereinafter provided. The Mayor, the City Treasurer and City Clerk are hereby authorized to execute and deliver on behalf of the City such letters to or agreements with DTC and the Bond Registrar as shall be necessary to effectuate such book -entry system (any such letter or agreement being referred to herein as the "Representation Letter "). With respect to the Bonds registered in the Bond Register in the name of Cede, as nominee of DTC, the City and the Bond Registrar shall have no responsibility or obligation to any broker - dealer, bank or other financial institution for which DTC holds Bonds from time to time as securities depository (each such broker - dealer, bank or other financial institution being referred to herein as a "DTC Participant ") or to any person on behalf of whom such a DTC Participant holds an interest in the Bonds. Without limiting the immediately preceding sentence, the City and the Bond Registrar shall have no responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede or any DTC Participant with respect to any ownership interest in the Bonds, (ii) the delivery to any DTC Participant or any other person, other than a registered owner of a Bond as shown in the Bond Register, of any notice with respect to the Bonds, including any notice of redemption, or (iii) the payment to any DTC Participant or any other person, other than a registered owner of a Bond as shown in the Bond Register, of any -16- amount with respect to principal of or interest on the Bonds. The City and the Bond Registrar may treat and consider the person in whose name each Bond is registered in the Bond Register as the holder and absolute owner of such Bond for the purpose of payment of principal and interest with respect to such Bond, for the purpose of giving notices of redemption and other matters I j with respect to such Bond, for the purpose of registering transfers with respect to such Bond, and i for all other purposes whatsoever. The Bond Registrar shall pay all principal of and interest on the Bonds only to or upon the order of the respective registered owners of the Bonds, as shown in the Bond Register, or their respective attorneys duly authorized in writing, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to payment of principal of and interest on the Bonds to the extent of the sum or sums so paid. No person other than a registered owner of a Bond as shown in the Bond Register, shall receive a Bond certificate evidencing the obligation of the City to make payments of principal and interest with respect to any Bond. Upon delivery by DTC to the Bond Registrar of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede, the name "Cede" in this ordinance shall refer to such new nominee of DTC. In the event that (i) the City determines that DTC is incapable of discharging its responsibilities described herein and in the Representation Letter, (ii) the agreement among the City, the Bond Registrar and DTC evidenced by the Representation Letter shall be terminated for any reason or (iii) the City determines that it is in the best interests of the beneficial owners of the Bonds that they be able to obtain certificated Bonds, the City shall notify DTC and DTC Participants of the availability through DTC of Bond certificates and the Bonds shall no longer be restricted to being registered in the Bond Register in the name of Cede, as nominee of DTC. At the time, the City may determine that the Bonds shall be registered in the name of and deposited with such other depository operating a global book -entry system, as may be acceptable to the City, or such depository's agent or designee, and if the City does not select such alternate -17- global book -entry system, then the Bonds may be registered in whatever name or names registered owners of Bonds transferring or exchanging Bonds shall designate, in accordance with the provisions of Section 7(a) hereof. Notwithstanding any other provision of this Ordinance to the contrary, so long as any Bond is registered in the name of Cede, as nominee of DTC, all payments with respect to principal of and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, in the manner provided in the Representation Letter. Section 8. Form of Bonds. The Bonds shall be in substantially the form hereinafter set forth; provided, however, that if the text of the Bonds is to be printed in its entirety on the front side of the Bonds, then the second paragraph on the front side and the legend "See Reverse Side for Additional Provisions" shall be omitted and the text of paragraphs set forth for the reverse side shall be inserted immediately after the first paragraph. -18- i [Form of Bond - Front Sidel REGISTERED REGISTERED No. $ UNITED STATES OF AMERICA STATE OF ILLINOIS COUNTY OF KENDALL UNITED CITY OF YORKVILLE GENERAL OBLIGATION REFUNDING BOND (ALTERNATE REVENUE SOURCE) SERIES 2007A See Reverse Side for Additional Provisions Interest Maturity Dated Rate: Date: December 30, Date: , 2007 CUSIP: Registered Owner: CEDE & Co. Principal Amount: DOLLARS KNow ALL PERSONS BY THESE PRESENTS that the United City of Yorkville, Kendall County, Illinois, a municipality and political subdivision of the State of Illinois (the "City "), hereby acknowledges itself to owe and for value received promises to pay to the Registered Owner identified above, or registered assigns as hereinafter provided, on the Maturity Date identified above, the Principal Amount identified above and to pay interest (computed on the basis of a 360 -day year of twelve 30 -day months) on such Principal Amount from the Dated Date of this Bond identified above or from the most recent interest payment date to which interest has been paid or duly provided for at the Interest Rate per annum identified above, such interest to be payable on , 2007, and semi - annually thereafter on June 30 and December 30 of each year until the Principal Amount is paid or duly provided for, except as the provisions hereinafter set forth with respect to redemption prior to maturity may be and become applicable hereto. The -19- Principal Amount of and redemption premium, if any, on this Bond are payable in lawful money of the United States of America upon presentation at the principal corporate trust office of The Bank of New York Trust Company, N.A., Chicago, Illinois, as paying agent and bond registrar (the "Bond Registrar "). Payment of interest shall be made to the Registered Owner hereof as appearing on the Bond Register of the City maintained by the Bond Registrar at the close of business on the 15th day of the month of any interest payment date and shall be paid by check or draft of the Bond Registrar, payable upon presentation in lawful money of the United States of America, mailed to the address of such Registered Owner as it appears on such registration books or at such other address furnished in writing by such Registered Owner to the Bond Registrar. Reference is hereby made to the further provisions of this Bond set forth on the reverse hereof, and such further provisions shall for all purposes have the same effect as if set forth at this place. It is hereby certified and recited that all acts, conditions and things required to be done precedent to and in the issuance of this Bond have been done and have happened and have been performed in regular and due form of law; that the indebtedness of the City, including the issue of Bonds of which this is one, does not exceed any limitation imposed by law; that provision has been made for the collection of the Pledged Revenues, the levy and collection of the Pledged Taxes, and the segregation of all Pledged Moneys to pay the interest hereon as it falls due and also to pay and discharge the principal hereof at maturity; and that the City hereby covenants and agrees that it will properly account for said Pledged Moneys and will comply with all the covenants of and maintain the funds and accounts as provided by the Ordinance. FOR THE PROMPT PAYMENT OF THIS BOND, BOTH PRINCIPAL AND INTEREST AT MATURITY, THE FULL FAITH, CREDIT AND RESOURCES OF THE CITY ARE HEREBY IRREVOCABLY PLEDGED. -20- This Bond shall not be valid or become obligatory for any purpose until the certificate of authentication hereon shall have been signed by the Bond Registrar. I i -21- i IN WITNESS WHEREOF the United City of Yorkville, Kendall County, Illinois, by its City Council, has caused this Bond to be executed with the manual or duly authorized facsimile signature of its Mayor and attested by the manual or duly authorized facsimile signature of its City Clerk and its corporate seal or a facsimile thereof to be impressed or reproduced hereon, all as appearing hereon and as of the Dated Date identified above. i i Mayor United City of Yorkville Kendall County, Illinois ATTEST: City Clerk United City of Yorkville Kendall County, Illinois [SEAL] Date of Authentication: , CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds described Bond Registrar and Paying Agent: in the within - mentioned Ordinance and is The Bank of New York Trust one of the General Obligation Refunding Company, N.A., Chicago, Illinois Bonds (Alternate Revenue Source), Series 2007A, of the United City of Yorkville, Kendall County, Illinois. THE BANK OF NEW YORK TRUST COMPANY, N.A. as Bond Registrar By Authorized Officer -22- Form of Bond - Reverse Side UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS GENERAL OBLIGATION REFUNDING BOND (ALTERNATE REVENUE SOURCE) SERIES 2007A j This bond and the bonds of the series of which it forms a part ( "Bond" and "Bonds" respectively) are of an authorized issue of Dollars ($ ,000) Bonds of like dated date and tenor except as to maturity, rate of interest, and privilege of redemption and are issued pursuant to the Local Government Debt Reform Act of the State of Illinois, as amended (the "Act "). The Bonds are also issued pursuant to Division 139 of Article 1 I of the Illinois Municipal Code, as supplemented and amended (the "Code "), for the purpose of paying the costs of refunding the City's outstanding Debt Certificates, Series 2003. The Bonds are issued pursuant to an authorizing ordinance passed by the City Council of the City (the "Corporate Authorities ") on the 10th day of October, 2006, and by a bond i ordinance passed by the Corporate Authorities on the 23rd day of January, 2007 (the "Bond i Ordinance "), to which reference is hereby expressly made for further definitions and terms and i to all the provisions of which the Registered Owner by the acceptance of this Bond assents. Under the Code and the Bond Ordinance, the Revenues, as defined, from the operation of the System shall be deposited into the Waterworks and Sewerage Fund of the City which shall be used only and has been pledged for paying Operation and Maintenance Expenses, paying the principal of and interest on all bonds of the City that are payable by their terms from the revenues of the System, providing an adequate depreciation fund, and in making all payments required to maintain the accounts established under the Bond Ordinance. The City may issue future waterworks and sewerage revenue bonds, which bonds may have a prior lien on the -23- Revenues, or additional alternate bonds on a parity with the Bonds, in each case pursuant to the terms of the Bond Ordinance. The Bonds are payable from (a) (i) moneys to the credit of the Alternate Bond and Interest Subaccount within the Surplus Account of the Waterworks and Sewerage Fund (the "Pledged Revenges "), said Surplus Account consisting of the funds remaining in the Waterworks and Sewerage Fund after the required monthly deposits and credits have been made under the Bond Ordinance or future revenue bond ordinances to the various accounts of the Waterworks and Sewerage Fund, (ii) all collections distributed to the City pursuant to the State Revenue Sharing Act from those taxes imposed by the State of Illinois pursuant to subsections (a) and (c) of Section 201 of the Illinois Income Tax Act, as supplemented and amended from tirne to time, or substitute taxes therefor as provided by the State of Illinois in the future, and (iii) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose and (b) ad valorem taxes levied against all of the taxable property in the City without limitation as to rate or amount (the "Pledged Taxes ") (the Pledged Revenues and the Pledged Taxes being collectively called the "Pledged Moneys "), all in accordance with the provisions of the Act and the Municipal Code. The Bonds are issued on a parity with the City's currently outstanding General Obligation -Bonds (Alternate Revenue Source), Series 2004B, and General Obligation Bonds (Alternate Revenue Series), Series 2005C. Under the Act and the Bond Ordinance, the Pledged Revenues shall be deposited into and segregated in the Alternate Bond and Interest Subaccount of the Surplus Account, and the Pledged Taxes shall be deposited into and segregated in the 2007A Alternate Bond Fund, each as created or continued by the Bond Ordinance. Moneys on deposit in said Subaccount and said Fund shall be used first and are pledged for paying the principal of and interest on the Bonds and then for any further purposes as provided by the terms of the Bond Ordinance. -24- This Bond does not and will not constitute an indebtedness of the City within the meaning of any constitutional or statutory provision or limitation, unless the Pledged Taxes shall be extended pursuant to the general obligation, full faith and credit promise supporting the Bonds, in which case the amount of the Bonds then Outstanding shall be included in the computation of indebtedness of the City for purposes of all statutory provisions or limitations until such time as an audit of the City shall show that the Bonds shall have been paid from the Pledged Revenues for a complete Fiscal Year. This Bond is subject to provisions relating to registration, transfer, and exchange; redemption and notice and procedure for redemption; and such other terms and provisions relating to security and payment as are set forth in the Bond Ordinance; to which reference is hereby expressly made; and to all the terms of which the registered owner hereof is hereby notified and shall be subject. The City and the Bond Registrar may deem and treat the Registered Owner hereof as the absolute owner hereof for the purpose of receiving payment of or on account of principal hereof, premium, if any, hereon and interest due hereon and for all other purposes; and neither the City nor the Bond Registrar shall be affected by any notice to the contrary. AssIGNMENT FOR VALUE RECEIVED the undersigned sells, assigns and transfers unto (Name and Address of Assignee) the within Bond and does hereby irrevocably constitute and appoint as attorney to transfer the said Bond on the books kept for registration thereof with full power of substitution in the premises. -25- Dated: Signature Guaranteed: NOTICE: The signature to this assignment must correspond with the name of the registered owner as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatever. -26- Section 9. Sale of the Bonds. The Mayor and the Finance Director of the City (the "Designated Representatives ") are hereby authorized to proceed not later than March 1, 2007, without any further authorization or direction from the Corporate Authorities, to sell and deliver the Bonds upon the terms as prescribed in this Ordinance. The Bonds hereby authorized shall be executed as in this Ordinance provided as soon after the delivery of the Bond Notification as may be, and thereupon be deposited with the City Treasurer, and, after authentication thereof by the Bond Registrar, be by said Treasurer delivered to LaSalle Financial Services, Inc., Chicago, Illinois, the purchaser thereof (the "Purchaser "), upon receipt of the purchase price therefor, the same being not less than 98% of the principal amount of the Bonds plus accrued interest to date of delivery; provided, however, that (a) Speer Financial, Inc., the City's financial advisor, provides advice (in the form of a written certificate) that the terms of the Bonds are fair and reasonable in light of current conditions in the market for tax - exempt obligations such as the Bonds; (b) the net present value savings derived from the refunding of the Refunded Bonds, as certified by the Purchaser, shall not be less than 2.00 percent of the Refunded Bonds; and (c) the other terms and limitations of this Ordinance shall be met. Upon the sale of the Bonds, the Designated Representatives shall prepare a Notification of Sale of the Bonds, which shall include the pertinent details of sale as provided herein (the "Bond Notification "). In the Bond Notification, the Designated Representatives shall find and determine that the Bonds have been sold at such price and bear interest at such rates that neither the true interest cost (yield) nor the net interest rate received upon the sale of the Bonds exceed the maximum rate otherwise authorized by applicable law. The Bond Notification shall be entered into the records of the City and made available to the Corporate Authorities at the next regular meeting thereof; but such action shall be for information purposes only, and the Corporate Authorities shall have no right or authority at such time to approve or reject such sale as evidenced in the Bond Notification. -27- Upon the sale of the Bonds, as evidenced by the execution and delivery of the Bond Notification by the Designated Representatives, the Mayor, City Clerk and City Treasurer and any other officers of the City, as shall be appropriate, shall be and are hereby authorized and directed to approve or execute, or both, such documents of sale of the Bonds as may be necessary, including, without limitation, the contract for the sale of the Bonds between the City j and the Purchaser (the "Purchase Contract "). Prior to the execution and delivery of the i Purchase Contract, the Designated Representatives shall find and determine that no person holding any office of the City either by election or appointment, is in any manner financially interested directly in his own name or indirectly in the name of any other person, association, trust or corporation, in the Purchase Contract. The use by the Purchaser of any Preliminary Official Statement and any final Official Statement relating to the Bonds (the "Official Statement ") is hereby ratified, approved and authorized; the execution and delivery of the Official Statement is hereby authorized; and the officers of the Corporate Authorities are hereby authorized to take any action as may be required on the part of the District to consummate the transactions contemplated by the Purchase Contract, this Ordinance, said Preliminary Official Statement, the Official Statement and the Bonds. Section 10. Treatment of Bonds As Debt. The Bonds shall be payable from the Pledged Moneys and do not and shall not constitute an indebtedness of the City within the meaning of any constitutional or statutory limitation, unless the Pledged Taxes shall be extended pursuant to the general obligation, full faith and credit promise supporting the Bonds, as set forth in Section 14 hereof, in which case the amount of the Bonds then Outstanding shall be included in the computation of indebtedness of the City for purposes of all statutory provisions or limitations until such time as an audit of the City shall show that the Bonds have been paid from the Pledged Revenues for a complete Fiscal Year in accordance with the Act. -28- Section H. Continuation of Waterworks and Sewerage Fund and Accounts; Flow of Funds. Upon the issuance of any of the Bonds, the System shall continue to be operated on a Fiscal Year basis. All of the Revenues shall be set aside as collected and be deposited into that certain separate fund and in an account in a bank designated by the Corporate Authorities, which fund has heretofore been created and designated as the "Waterworks and Sewerage Fund" of the City and is expressly continued hereunder, and which fund shall constitute a trust fund for the sole purpose of carrying out the covenants, terms, and conditions of the Outstanding Alternate Bond Ordinances, this Ordinance and any Future Bond Ordinances. There shall be and there are hereby continued separate accounts in the Waterworks and Sewerage Fund to be known as the "Operation and Maintenance Account," such other accounts as may be established under any Future Bond Ordinances, the "Depreciation Account," and the "Surplus Account," to which there shall be credited on or before the first day of each month by the financial officer of the City, without any further official action or direction, in the order in which said accounts are hereinafter mentioned, all moneys held in the Fund, in accordance with the following provisions: (a) Operation and Maintenance Account: There shall be credited to or retained in the Operation and Maintenance Account an amount sufficient, when added to the amount then on deposit in said Account, to establish or maintain a balance to an amount not less than the amount considered necessary to pay Operation and Maintenance Costs for the then current month. (b) Accounts Created Pursuant to Future Bond Ordinances: Future Bond Ordinances may create additional accounts in the Fund for the payment and security of waterworks and sewerage revenue bonds that hereafter may be issued by the City. Amounts in the Fund shall be credited to and transferred from said accounts in accordance with the terms of the Future Bond Ordinances. (c) Depreciation Account: Beginning the month after the delivery of the Bonds, there shall be credited to the Depreciation Account and held, in cash and investments, such sum as the -29- Corporate Authorities may deem necessary in order to provide an adequate depreciation fund for the System. In Future Bond Ordinances, the City may covenant to make specific monthly deposits to said Depreciation Account and to accumulate funds therein. Amounts to the credit of said Depreciation Account shall be used for (i) the payment of the cost of extraordinary maintenance, necessary repairs and replacements, or contingencies, the payment for which no other funds are available, in order that the System may at all times be able to render efficient service, (ii) for the purpose of acquiring or constructing improvements and extensions to the System, and (iii) the payment of principal of or interest and applicable premium on any Outstanding Bonds at any time when there are no other funds available for that purpose in order to prevent a default. Future Bond Ordinances may provide for additional deposits to said Depreciation Account and additional uses and transfers of the funds on deposit in said Depreciation Account. (d) Surplus Account: All moneys remaining in the Fund, after crediting the required amounts to the respective accounts hereinabove provided for, and after making up any deficiency in said accounts, shall be credited to the Surplus Account. Funds in the Surplus Account shall first be used to make up any subsequent deficiencies in any of said accounts and then shall be deposited to a separate and segregated account hereby created and designated the "Alternate Bond and Interest Subaccount of the Surplus Account" (the "Alternate Bond and Interest Subaccount "), as follows: A. Upon the delivery of any of the Bonds, there shall be paid into the Alternate Bond and Interest Subaccount in each month after the required payments have been made into the Accounts above described, a fractional amount of the interest becoming due on the next succeeding interest payment date on all Outstanding Bonds and Outstanding Alternate Bonds and a fractional amount of the principal becoming due on the next succeeding principal maturity date of all Outstanding Bonds and Outstanding Alternate Bonds and until there shall have been accumulated in the Alternate Bond and Interest Subaccount on or before the month preceding such maturity date of interest or principal, an amount sufficient to pay such principal or interest, or both, of all Outstanding Bonds and Outstanding Alternate Bonds. B. In computing the fractional amount to be set aside each month in said Alternate Bond and Interest Subaccount, the fraction shall be so computed that sufficient funds will be set aside in said Subaccount and will be available for the prompt payment of such principal of and interest on all Outstanding Bonds and Outstanding Alternate Bonds as the same will become due and shall be not less than one -sixth of the interest becoming due on the next succeeding interest payment date and not less than one - twelve of the principal becoming due on the next succeeding principal payment date on all Outstanding Bonds and -30- Outstanding Alternate Bonds until there is sufficient money in said Subaccount to pay such principal or interest or both. C. Credits to the Alternate Bond and Interest Subaccount may be suspended in any Fiscal Year at such time as there shall be a sufficient sum, held in cash and investments, in said Subaccount to meet principal and interest requirements in said Subaccount for the balance of such Fiscal Year, but such credits shall be resumed at the beginning of the next Fiscal Year. D. All moneys in said Subaccount shall be used only for the purpose of paying interest on and principal of Outstanding Bonds, Outstanding Alternate Bonds and Additional Bonds. E. The portion of the Pledged Revenues not constituting Revenues, namely, (i) all collections distributed to the City pursuant to the State Revenue Sharing Act from those taxes imposed by the State of Illinois pursuant to subsections (a) and (c) of Section 201 of the Illinois Income Tax Act, as supplemented and amended from time to time, or substitute taxes therefor as provided by the State of Illinois in the future, and (ii) such other funds of the City as may be necessary and on hand from time to time and lawfully available for such purpose, shall also be deposited in the Alternate Bond and Interest Subaccount from time to time, as necessary to provide for payment of the principal of and interest on the Bonds. F. Any funds remaining in the Surplus Account after the making the aforesaid deposits to the credit of the Alternate Bond and Interest Subaccount, at the discretion of the Corporate Authorities shall be used for the purpose of paying debt service in connection with those certain loan agreements with the State of Illinois, acting through the Illinois Environmental Protection Agency, and then for any purpose enumerated in any Future Bond Ordinance or for any other lawful System purpose. Moneys to the credit of the Waterworks and Sewerage Fund may be invested pursuant to any authorization granted to municipal corporations by Illinois statute or court decision. Section 12. 2007A Alternate Bond Fund. There is hereby created a special fund of the City, which fund shall be held separate and apart from all other funds and accounts of the City and shall be known as the "2007A Alternate Bond Fund" (the "Bond Fund "). The purpose of the Bond Fund is to provide a fund to receive and disburse the Pledged Taxes for any (or all) of the Bonds. All payments made with respect to the Bonds from the Pledged Revenues shall be made directly from the Alternate Bond and Interest Subaccount of the Waterworks and Sewerage -31- Fund. The Bond Fund constitutes a trust fund established for the purpose of carrying out the covenants, terms and conditions imposed upon the City by this Ordinance. Any Pledged Taxes received by the City shall promptly be deposited into the Bond Fund. Pledged Taxes on deposit to the credit of the Bond Fund shall be fully spent to pay the principal of and interest and premium, if any, on the Bonds prior to use of any moneys on deposit in the Alternate Bond and Interest Subaccount. Section 13. Use of Bond Proceeds. The proceeds derived from the sale of the Bonds shall be used as follows: A. Accrued interest, if any, received by the City upon the sale of the Bonds shall be remitted by the City Treasurer for deposit into the Alternate Bond and Interest Subaccount and be used to pay first interest coming due on the Bonds or be deposited into the Escrow Account as set forth in the Escrow Agreement. B. The City shall then allocate from the Bond proceeds the sum necessary for expenses incurred in the issuance of the Bonds which shall be deposited into an "Expense Fund" to be maintained by the City Treasurer and disbursed for such issuance expenses from time to time in accordance with usual City procedures for the disbursement of funds, which disbursements are hereby expressly authorized. Moneys not disbursed from the Expense Fund within 6 months shall be transferred by the City for deposit in the Alternate Bond and Interest Subaccount, and any deficiencies in the Expense Fund shall be paid by disbursement from the Alternate Bond and Interest Subaccount. C. The sum of principal proceeds of the Bonds as is necessary, together with such money in the debt service funds for the Refunded Obligations as may be advisable for the purpose, shall be used to provide for the Refunding, and the payment of such expenses as may be designated, pursuant to the provisions of the Escrow Agreement with the Escrow Agent, all in accordance with the provisions of an Escrow Agreement, -32- substantially in the form attached hereto as Exhibit A to this Ordinance, made a part hereof by this reference, and hereby approved; the officers appearing signatory to such Escrow Agreement are hereby authorized and directed to execute same, their execution to constitute conclusive proof of action in accordance with this Ordinance, and approval of all completions or revisions necessary or appropriate to effect the Refunding. The City expressly authorizes the use of the Government Obligations as set forth in the Escrow Account as set forth in the Escrow Agreement. Section 14. Pledged Taxes; Tax Levy. For the purpose of providing additional funds to pay the principal of and interest on the Bonds, and as provided in Section 15 of the Act, there is hereby levied upon all of the taxable property within the City, in the years for which any of the Bonds are Outstanding, a direct annual tax in amounts sufficient for that purpose, and there be and there hereby is levied upon all of the taxable property in the City the following direct annual taxes (the "Pledged Taxes "): FOR THE YEAR A TAX SUFFICIENT TO PRODUCE THE SUM OF: 2007 $1,000,000 for principal and interest up to and including December 30, 2008 2008 $1,000,000 for principal and interest 2009 $1,000,000 for principal and interest 2010 $1,000,000 for principal and interest 2011 $1,000,000 for principal and interest 2012 $1,000,000 for principal and interest 2013 $1,000,000 for principal and interest 2014 $1,000,000 for principal and interest 2015 $1,000,000 for principal and interest 2016 $1,000,000 for principal and interest 2017 $1,000,000 for principal and interest 2018 $1,000,000 for principal and interest 2019 $1,000,000 for principal and interest 2020 $1,000,000 for principal and interest 2021 $1,000,000 for principal and interest Interest or principal coming due at any time when there are insufficient funds on hand from the Pledged Moneys to pay the same shall be paid promptly when due from current funds -33- on hand in advance of the collection of the Pledged Moneys herein pledged and levied; and when the Pledged Moneys shall have been collected, reimbursement shall be made to said funds in the amount so advanced. The City covenants and agrees with the purchasers and the owners of the Bonds that so long as any of the Bonds remain outstanding, the City will take no action or fail to take any 1 action which in any way would adversely affect the ability of the City to collect the Pledged Revenues or to levy and collect the Pledged Taxes. The City and its officers will comply with all present and future applicable laws in order to assure that the Pledged Revenues will be available and that the Pledged Taxes will be levied, extended and collected as provided herein and deposited in the Bond Fund. To the extent that the taxes levied above exceed the amount necessary to pay debt service on the Bonds as set forth in the Bond Notification, the Mayor, City Clerk and City Treasurer are hereby authorized to direct the abatement of such taxes to the extent of the excess of such levy in the year over the amount of debt service payable on the Bonds in the year in which such taxes are collectible. Proper notice of such abatement shall be filed with the County Clerk in a timely manner to effect such abatement. Section IS. Filing with County Clerk. After this Ordinance becomes effective, a copy hereof, certified by the City Clerk or duly authorized City Clerk, shall be filed with the County Clerk. The County Clerk shall in and for each of the years required ascertain the rate percent required to produce the aggregate Pledged Taxes hereinbefore provided to be levied in each of said years; and the County Clerk shall extend the same for collection on the tax books in connection with other taxes levied in said years in and by the City for general corporate purposes of the City; and the County Clerk, or other appropriate officer or designee, shall remit the Pledged Taxes for deposit to the credit of the Bond Fund, and in said years the Pledged Taxes shall be levied and collected by and for and on behalf of the City in like manner as taxes for -34- general municipal purposes of the City for said years are levied and collected, and in addition to and in excess of all other taxes. The Pledged Taxes are hereby irrevocably pledged to and shall be used only for the purpose of paying principal of and interest on the Bonds. Section 16. Abatement of Pledged Taxes. As provided in the Act, whenever the Pledged Revenues shall have been determined by the City Treasurer to provide in any calendar j year an amount not less that 1.25 times debt service of all Bonds in the next succeeding bond year (June 30 and December 30), and whenever monies have been deposited to the credit of the Alternate Bond and Interest Subaccount in an amount sufficient to pay debt service on all outstanding Bonds in the next succeeding bond year (other than for the debt service on the Bonds due on June 30 and December 30, 2007), the City Treasurer shall, prior to the time the Pledged Taxes levied in such calendar year are extended, direct the abatement of the Pledged Taxes, and proper notification of such abatement shall be filed with the County Clerk in a timely manner to effect such abatement. Section 17. General Covenants. The City covenants and agrees with the registered owners of the Bonds that, so long as any Bonds remain Outstanding: A. The City hereby pledges the Pledged Revenues to the payment of the Bonds, and the Corporate Authorities covenants and agrees to provide for, collect and apply the Pledged Revenues to the payment of the Outstanding Alternate Bonds and the Bonds, and the provision of not less than an additional 0.25 times debt service on the Outstanding Alternate Bonds and the Bonds, all in accordance with Section 15 of the Act. B. The City will punctually pay or cause to be paid from the Alternate Bond and Interest Subaccount and from the Bond Fund the principal of, interest on and premium, if any, to become due in respect to the Bonds in strict conformity with the terms of the Bonds and this Ordinance, and it will faithfully observe and perform all of the conditions, covenants and requirements thereof and hereof. -35- C. The City will pay and discharge, or cause to be paid and discharged, from the Alternate Bond and Interest Subaccount and the Bond Fund any and all lawful claims which, if unpaid, might become a lien or charge upon the Pledged Revenues or Pledged Taxes, or any part thereof, or upon any funds in the hands of the Bond Registrar, or which might impair the security of the Bonds. Nothing herein contained shall require the City to make any such payment so long as the City in good faith shall contest the validity of said claims. D. The City will keep, or cause to be kept, proper books of record and accounts, separate from all other records and accounts of the City, the Pledged Revenues, related Pledged Taxes, the Alternate Bond and Interest Subaccount and the Bond Fund. Such books of record and accounts shall at all times during business hours be subject to the inspection of the registered owners of not less than ten percent (10 %) of the principal amount of the Outstanding Bonds or their representatives authorized in writing. E. The City will preserve and protect the security of the Bonds and the rights of the registered owners of the Bonds, and will warrant and defend their rights against all claims and demands of all persons. From and after the sale and delivery of any of the i i Bonds by the City, the Bonds shall be incontestable by the City. F. The City will adopt, make, execute and deliver any and all such further ordinances, resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention of, or to facilitate the performance of, the Outstanding Alternate Bond Ordinances and this Ordinance, and for the better assuring and confirming unto the registered owners of the Bonds of the rights and benefits provided in this Ordinance. G. As long as any Bonds are Outstanding, the City will continue to deposit monies to the Alternate Bond and Interest Subaccount and, if necessary, the Pledged -36- Taxes to the Bond Fund. The City covenants and agrees with the purchasers of the Bonds and with the registered owners thereof that so long as any Bonds remain Outstanding, the City will take no action or fail to take any action which in any way would adversely affect the ability of the City to levy the Pledged Taxes and to collect and to segregate the Pledged Moneys. The City and its officers will comply with all present and future applicable laws in order to assure that the Pledged Taxes can be levied and extended and that the Pledged Revenues and the Pledged Taxes may be collected and deposited to the Alternate Bond and Interest Subaccount and the Bond Fund, respectively, as provided herein. H. Once issued, the Bonds shall be and forever remain until paid or defeased the general obligation of the City, for the payment of which its full faith and credit are pledged, and shall be payable, in addition to the Pledged Revenues, from the levy of the Pledged Taxes as provided in the Act. I. The City will maintain the System in good repair and working order, will operate the same efficiently and faithfully, and will punctually perform all duties with respect thereto required by the Constitution and laws of the State of Illinois and the United States of America. J. The City will establish and maintain at all times reasonable fees, charges, and rates for the use and service of the System and will provide for the collection thereof and the segregation and application of the Revenues in the manner provided by this Ordinance, sufficient at all times to pay Operation and Maintenance Costs, to provide an adequate depreciation fund, to pay the principal of and interest on all revenue bonds of the City which by their terms are payable solely from the Revenues, and to provide for the creation and maintenance and funding of the respective accounts as provided in Section 11 of this Ordinance; it is hereby expressly provided that the pledge and -37- establishment of rates or charges for use of the System shall constitute a continuing obligation of the City with respect to such establishment and a continuing appropriation of the amounts received. K. There shall be charged against all users of the System, including the City, such rates and amounts for water and sewerage services as shall be adequate to meet the requirements of this section. Charges for services rendered the City shall be made against the City, and payment for the same shall be made monthly from the corporate funds into the Waterworks and Sewerage Fund as revenues derived from the operation of the System. L. The City will make and keep proper books and accounts (separate and apart from all other records and accounts of said City), in which complete entries shall be made of all transactions relating to the System, and hereby covenants that within 180 days following the close of each Fiscal Year, it will cause the books and accounts of the System to be audited by independent certified public accountants. Said audit will be available for inspection by the holders of any of the Bonds. Each such audit, in addition to whatever matters may be thought proper by the accountants to be included therein, shall, without limiting the generality of the foregoing, include the following: 1. A statement in detail of income and expenditures of the System for such Fiscal Year. 2. A balance sheet as of the end of such Fiscal Year, including a statement of the amount held in each of the accounts of the Waterworks and Sewerage Fund. 3. A list of all insurance policies in force at the end of the Fiscal Year, setting out as to each policy the amount of the policy, the risks covered, the name of the insurer, and the expiration date of the policy, and any amounts held as self - insurance reserves. 4. The number of sewer customers served by the System at the end of the year and the quantity of sewage treated, the number of metered water -38- customers and the number of unmetered water customers at the end of the year, the quantity of water pumped and the quantity of water billed. 5. Changes in the cost of purchased water or sewer services during such Fiscal Year. 6. A summary of rates in effect at the end of such Fiscal Year for services of the System and any changes in such rates effective during such Fiscal Y ear. j 7. The amount and details of all future revenue bonds, Outstanding Bonds, Outstanding Prior Alternate Bonds, and Outstanding Additional Bonds. In connection with said audit, the accountant shall deliver a letter or statement regarding the manner in which the City has carried out the requirements of this Ordinance, and the accountant's recommendations for any changes or improvements in the financial operation of the System. All expenses of the audit required by this section shall be regarded and paid as Operation and Maintenance Costs. Section 18. Future Revenue Bonds, Additional Bonds and Subordinate Bonds. The City reserves the right to issue without limit bonds payable solely and only from the Revenues, which bonds may have a lien on the Revenues prior to the lien on the Pledged Revenues that secures the Outstanding Bonds and the Outstanding Alternate Bonds, provided that upon the issuance of such bonds, the City shall be able to demonstrate in the same manner as provided by the Act, as the Act is written at this time, that at such time all Outstanding Bonds and Outstanding Alternate Bonds could then be issued as if not then having previously been issued; that is, that the requirements of the Act for the issuance of alternate bonds payable from the Revenues shall have been met on such date for all Outstanding Bonds and Outstanding alternate Bonds. The City also reserves the right to issue Additional Bonds from time to time payable from the Pledged Revenues, and any such Additional Bonds shall share ratably and equally in the -39- Pledged Revenues with the Bonds; provided, however, that no Additional Bonds shall be issued except in accordance with the provisions of the Act as the Act is written at this time. The City also reserves the right to issue revenue bonds from time to time payable from the Revenues that are subordinate to the Outstanding Alternate Bonds and Bonds or Additional Bonds and are payable from the money remaining in the Surplus Account continued hereunder after making required deposits into the Alternate Bond and Interest Subaccount. Section 19. Defeasance. Bonds which are no longer Outstanding Bonds as defined in this Ordinance shall cease to have any lien on or right to receive or be paid from Pledged Revenues or the Pledged Taxes, and shall no longer have the benefits of any covenant for the registered owners of Outstanding Bonds as set forth herein as such relates to lien and security for the Bonds in the Pledged Revenues or the Pledged Taxes. Section 20. This Ordinance a Contract. The provisions of this Ordinance shall constitute a contract between the City and the registered owners of the Bonds, and no changes, additions or alterations of any kind shall be made hereto, except as herein provided. Section 21. Call of the Refunded Obligations. In accordance with the redemption provisions of the ordinance authorizing the issuance of the Refunded Obligations, the City by the Corporate Authorities does hereby make provision for the payment of and does hereby call (subject only to the delivery of the Bonds) the Refunded Obligations for redemption and payment prior to maturity on their earliest possible call date, at the redemption price equal to 100% of the principal amount of the Refunded Obligations being redeemed, plus accrued interest to the date of redemption. Section 22. Bond Registrar Covenants. If requested by the Bond Registrar, the Mayor and City Clerk are authorized to execute the Bond Registrar's standard form of agreement between the City and the Bond Registrar with respect to the obligations and duties of the Bond -40- Registrar hereunder. Subject to modification by the express terms of any such agreement, such duties shall include the following: (a) to act as bond registrar, authenticating agent, paying agent and transfer agent as provided herein; (b) to maintain a list of Bondholders as set forth herein and to furnish such list to the City upon request, but otherwise to keep such list confidential to the extent permitted by law; (c) to give notice of redemption of Bonds as provided herein; (d) to cancel and /or destroy Bonds which have been paid at maturity or upon earlier redemption or submitted for exchange or transfer; (e) to furnish the City at least annually a certificate with respect to Bonds cancelled and /or destroyed; and (f) to furnish the City at least annually an audit confirmation of Bonds paid, Outstanding Bonds and payments made with respect to interest oil the Bonds. The City Clerk is hereby directed to file a certified copy of this Ordinance with the Bond Registrar. Section 23. Non- Arbitrage and Tax - Exemption. The City hereby covenants that it will not take any action, omit to take any action or permit the taking or omission of any action within its control (including, without limitation, making or permitting any use of the proceeds of the Bonds) if taking, permitting or omitting to take such action would cause any of the Bonds to be an arbitrage bond or a private activity bond within the meaning of the IRC, or would otherwise cause the interest on the Bonds to be included in the gross income of the recipients thereof for federal income tax purposes. The City acknowledges that, in the event of an examination by the Internal Revenue Service of the exemption from Federal income taxation for interest paid on the Bonds, under present rules, the City is treated as the "taxpayer" in such examination and agrees that it will respond in a commercially reasonable manner to any inquiries from the Internal Revenue Service in connection with such an examination. -41- The City also agrees and covenants with the purchasers and holders of the Bonds from time to time outstanding that, to the extent possible under Illinois law, it will comply with whatever federal tax law is adopted in the future which applies to the Bonds and affects the tax- exempt status of the Bonds. The Corporate Authorities hereby authorize the officials of the City responsible for issuing the Bonds, the same being the Mayor, City Clerk and City Treasurer to make such further covenants and certifications as may b e necessar y to assure that the use thereof will not cause the Bonds to be arbitrage bonds and to assure that the interest on the Bonds will be exempt from federal income taxation. In connection therewith, the City and the Corporate Authorities further agree: (a) through their officers, to make such further specific covenants, representations as shall be truthful, and assurances as may be necessary or advisable; (b) to consult with counsel approving the Bonds and to comply with such advice as may be given; (c) to pay to the United States, as necessary, such sums of money representing required rebates of excess arbitrage profits relating to the Bonds; (d) to file such forms, statements, and supporting documents as may be required and in a timely manner; and (e) if deemed necessary or advisable by their officers, to employ and pay fiscal agents, financial advisors, attorneys, and other persons to assist the City in such compliance. Section 24. Registered Form. The City recognizes that IRC Section 149 requires the Bonds to be issued and to remain in fully registered form in order for the interest thereon to be and remain Tax - Exempt. In this connection, the City agrees that it will not take any action to permit the Bonds to be issued in, or converted into, bearer or coupon form. Section 25. Municipal Bond Insurance. In the event the payment of principal of and interest on the Bonds is insured pursuant to a municipal bond insurance policy (a "Municipal Bond Insurance Policy ") issued by a bond insurer (a "Bond Insurer "), and as long as such Municipal Bond Insurance Policy shall be in full force and effect, the City and the Bond -42- Registrar agree to comply with such usual and reasonable provisions regarding presentment and payment of the Bonds, subrogation of the rights of the Bondholders to the Bond Insurer when holding Bonds, amendment hereof, or other terms, as approved by the Mayor on advice of counsel, his approval to constitute full and complete acceptance by the City of such terms and provisions under authority of this section. Section. 26. Continuing Disclosure Undertaking. The Mayor or City Treasurer is i hereby authorized, empowered and directed to execute and deliver the Continuing Disclosure Undertaking (the "Continuing Disclosure Undertaking") in substantially the same form as now before the Corporate Authorities, or with such changes therein as the individual executing the Continuing Disclosure Undertaking on behalf of the City shall approve, the official's execution thereof to constitute conclusive evidence of the approval of such changes. When the Continuing Disclosure Undertaking is executed and delivered on behalf of the City as herein provided the Continuing Disclosure Undertaking will be binding on the City and the officers, employees and agents of the City, and the officers, employees and agents of the City are hereby authorized, empowered and directed to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Continuing Disclosure Undertaking as executed. Notwithstanding any other provision of this Ordinance, the sole remedies for failure to comply with the Continuing Disclosure Undertaking shall be the ability of the beneficial owner of any Bond to seek mandamus or specific performance by court order, to cause the City to comply with its obligations under the Continuing Disclosure Undertaking. Section 27. Severability. If any section, paragraph, clause or provision of this Ordinance shall be held invalid, the invalidity of such section, paragraph, clause or provision shall not affect any of the other provisions of this Ordinance. -43- Section 28. Repealer. All ordinances, resolutions or orders, or parts thereof, in conflict with the provisions of this Ordinance are to the extent of such conflict hereby repealed. Section 29. Effective Date. This Ordinance shall be effective immediately. ADOPTED by the City Council on the 23rd day of January, 2007, pursuant to a roll call vote as follows: PAUL JAMES MARTY MUNNS JASON LESLIE JIM BOCK VALERIE BURD ROSE SPEARS DEAN WOLFER .JOSEPH BESCO APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the 23rd day of January, 2007. A MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the 23rd day of January, 2007. Attes z: ;; � ��— CIT' CLERK -44- EXHIBIT A ESCROW AGREEMENT i I I I -45- Alderman moved and Alderman w4tY seconded the motion that said ordinance as presented and read by title by the City Clerk be adopted. After a full and complete discussion thereof, including a public recital of the nature of the matter being considered and such other information as would inform the public of the business being conducted, the Mayor directed that the roll be called for a vote upon the motion to adopt the ordinance as read. Upon the roll being called, the following Aldermen voted AYE: �"14) � J t. b - patt-d '1 co NAY: ABSENT: 1 ! ►M�h Whereupon the Mayor declared the motion carried and the ordinance adopted, and henceforth did approve and sign the same in open meeting and did direct the City Clerk to record the same in full in the records of the City Council of the City. Other business not pertinent to the adoption of said ordinance was duly transacted at said meeting. Upon motion duly made and seconded, the meeting was adjourned. o �y-�l STATE OF ILLINOIS ) SS COUNTY OF KENDALL ) CERTIFICATION OF ORDINANCE AND MINUTES I, the undersigned, do hereby certify that I am the duly qualified and acting City Clerk of the United City of Yorkville, Kendall County, Illinois (the "City "), and as such officer I am the keeper of the books, records, files, and journal of proceedings of the City and of the City Council i (the "Corporate Authorities ") thereof. I do further certify that the foregoing constitutes a full, true and complete transcript of the minutes of the legally convened meeting of the Corporate Authorities held on the 23rd day of January, 2007, insofar as same relates to the adoption of an ordinance numbered v entitled: AN ORDINANCE authorizing and providing for the issue of not to exceed $3,500,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2007A, of the United City of Yorkville, Kendall County, Illinois, for the purpose of refunding a portion of the City's outstanding Debt Certificates, Series 2003, prescribing the details of said bonds, and providing for the imposition of taxes to pay the same, and for the collection, segregation and application of the waterworks and sewerage system revenues to pay said Bonds. a true, correct and complete copy of which said ordinance as adopted at said meeting appears in the foregoing transcript of the minutes of said meeting. I do further certify that the deliberations of the Corporate Authorities on the adoption of said ordinance were taken openly; that the vote on the adoption of said ordinance was taken openly; that said meeting was held at a specified time and place convenient to the public; that notice of said meeting was duly given to all of the news media requesting such notice of said meeting was duly given to all of the news media requesting such notice; that an agenda for said meeting was posted at the location where said meeting was held and at the principal office of the Corporate Authorities at least 96 hours in advance of the holding of said meeting, that said 1 agenda contained a separate specific item concerning the proposed adoption of said ordinance, a true, correct and complete copy of said agenda as so posted being attached to this certificate as Exhibit A, that said meeting was called and held in strict accordance with the provisions of the Open Meetings Act of the State of Illinois, as amended; and that the Corporate Authorities have complied with all of the applicable provisions of said Act and their procedural rules in the adoption of said ordinance. i IN WITNESS WHEREOF I have hereunto affixed my official signature and the seal of the City this 23rd day of January, 2007. �,-C1t-Y)CIDI 0 I S EAL -2- EXTRACT OF MINUTES of a regular public meeting of the City Council of the United City of Yorkville, Kendall County, Illinois, held at the City Hall, located at 800 Game Farm Road, in said City, at 7:00 p.m., on the 23rd day of January, 2007, The Mayor called the meeting to order and directed the City Clerk to call the roll. Upon roll call, , the Mayor, and the following Aldermen were physically present at said location: —ELOW , yx)LY— VW11 ODD �Iy lod .� 1 The following Aldermen were allowed by a majority of the members of the City Council in accordance with and to the extent allowed by rules adopted by the City Council to attend the meeting by video or audio conference: No Alderman was not permitted to attend the meeting by video or audio conference. The following Aldermen were absent and did not participate in the meeting in any manner or to any extent whatsoever: ma) Alderman presented, and the City Clerk read by title an ordinance as follows, a copy of which was provided to each Alderman prior to said meeting and to everyone in attendance at said meeting who requested a copy: 1 ' k'wFn �lyt,,,,(jyvtpv� 2137713.01.09.B.doe 2143501 • KK • 2/22/07