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HomeMy WebLinkAbout14-Finance CITY OF SAN BER~DINO - REQUEST .oR COUNCIL ACTION From: ARDRBW GRBBII, DIRBC'l'OR OP PIIlARCB Subject: RBSOLUTIOII AtI'l'IIORIZIIIG ISStlARCB OP IMPRuvJ<IU5IIT BOIIDS ARD APPROVIIIG TIlE BOND PRUCBASB At:R_, PRELIMINARY OFFICIAL STA~ ARD PISCAL AGBIII'.l' AGRBBIIBII'.l' FOR ASSBSllMBIi'r DISTRICT. 987 Dept: PIIlARCB Date: OCTOBER 24, 1991 Synopsis of Previous Council ection: March 11, 1991 Res. 91-71 Reso1ution of Intention Ju1y 19, 1991 Res. 91-334 Reso1ution estab1ishing and confirming Assessment District 987 and asseS&DBDt 1evy. Recommended motion: - Adopt Reso1ution CLkJ JJ~ Signatu re Contact person: Supporting tlata atteched: Phone: Ward: FUNDING REQUIREMENTS: Amount: $709,105.38 Source: 255-691-53925 Imorov......nt _nil . 33tnL39r54Q1~edUlption Fund Finance: ~ ...., . Bond Debt Service wi11 be provided from proeprty owner asseS&DBDts. Council Notes: Anpnrt~ Itf:lm Nn /'1 _~-4.t'>';;;~,=-" ',CITY OF SAN BER~RDINO - REQUEST OR COUNCIL ACTION STAFF REPORT Previous actions of the Mayor and Common Council have adopted the Resolution of Intention and confirmation of Assessments for necessary capital improvements for Assessment District 987 (Verdemont Area). The next step in this process is the issuance of Limited obligation Improvement Bonds. The bond issuance will require the attached issuance authorization resolution approved by the Mayor and Common Council. Approval will also be required for the Preliminary Official statement, Bond Purchase Agreement and Fiscal Agent Agreement which are also attached. The amount of Bonds to be sold is $709,105.38. This amount represents the difference between the estimated cost of the applicable portions of the project ($876,812.23) and the amount of assessments which were prepaid by the August 28, 1991 deadline ($167,706.85). The Bond issue will be for 20 years with varying maturities and the interest rate will be determined by the market conditions at the time of sale. The anticipated time of sale is December 2, 1991. At that meeting the interest rate will be presented for approval of the Mayor and Common Council. The proceeds from the bond sale will be delivered to the city by December 18, 1991. Bank of America will be the fiscal agent for this bond issue. The dept service which will begin in september 1993 will be provided totally by property owner assessments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION NO. RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS; APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS; APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS; AND APPROVING THE BOND PURCHASE AGREEMENT WHEREAS, the Mayor and Common Council (the "Common council") of the City of San Bernardino (the "City") adopted Resolution of Intention No. 91-71 (the "Resolution of Intention"), on March 11, 1991, relating to the construction and acquisition of certain public improvements in and for the city of San Bernardino Assessment District No. 987 (Verdemont Area) (the "Assessment District"), as described therein, pursuant to the provisions of the Municipal Improvement Act of 1913 (the "1913 Act"), being Division 12 (commencing with Section 10000) of the Streets and Highways Code of the State of California; and WHEREAS, the Resolution of Intention provided that bonds, to represent unpaid assessments and to bear interest at rates not to exceed the maximum rate permitted by law would be issued in the manner provided by the Improvement Bond Act of 1915 (the "1915 Act"), being Division 10 (commencing with section 8500) of the Streets and Highways Code of the State of California, and that said bonds would mature not to exceed thirty-nine (39) years from the 2nd day of September next succeeding 1 ~"""" 1 2 3 4, 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEME~ BONDS; APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS; APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS; AND APPROVING THE BOND PURCHASE AGREEMENT twelve (12) months from their date; and WHEREAS, an assessment and diagram were duly made and filed with the Common Council, and, after a hearing duly noticed and held, said assessment was confirmed, levied and approved by Resolution No. 91-334 adopted by the Common Council on July 19, 1991; and WHEREAS, said assessment and diagram were duly recorded on July 29, 1991, in the office of the Superintendent of the Streets of the City, and said diagram was recorded in the office of the county Recorder of the County in Assessment District Maps Book 63, pages 53-72 on August 1, 1991, all in the time, form and manner required by law; and WHEREAS, said assessment was in the total amount of $709,105.38 and was apportioned upon the several subdivisions of land in the assessment district in proportion to the estimated benefits to be received by such subdivisions, respectively, from said work, acquisitions and improvements as shown in said assessment; and a notice of assessment was duly recorded in the office of the County Recorder of the County on August 1, 1991, all in time, form and manner required by 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTkICT NO. 987 (VERDEKONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS; APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS; APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS; AND APPROVING THE BOND PURCHASE AGREEMENT law; and WHEREAS, all sums assessed under the assessment proceedings were due and payable to the Treasurer of the City and or before the close of business on August 28, 1991; and WHEREAS, the Treasurer has heretofore determined that the total unpaid assessments is $709,105.38; and WHEREAS, as authorized by the Resolution of Intention the Mayor and Common Council have determined to issue bonds, secured by the total of unpaid assessments, designated "City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds" (the "Bonds"); and WHEREAS, a notice of the apportioned share of the cost of the items to be constructed and acquired with the proceeds of the sale of the bonds has been mailed to the owner of each parcel with the Assessment District and a period of thirty (30) days was allowed during which each prope~~y owner in the Assessment District could pay in cash all or a portion of the assessment attributable to such items; and WHEREAS, following the expiration of said thirty 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS ~ APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS~ APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS ~ AND APPROVING THE BOND PURCHASE AGREEMENT (30) day cash collection period, the amount of $709,105.38 remains unpaid and the Mayor and Common Council hereby find and determine to issue the Bonds in an amount equal to such unpaid portion and to approve all necessary and proper documents and transactions in connection therewith~ NOW, THEREFORE, the Mayor and Common Council of the city of San Bernardino do hereby resolve as follows: Section 1. The above recitals are all true and correct. Section 2 . The Mayor and Common Council have reviewed all proceedinqs heretofore taken relative to the foreqoinq and have found, as a result of such review, and do hereby find and determine that all acts, conditions and thinqs required by law to exist, happen and be performed precedent to and in the issuance of improvements bonds as hereinafter provided do exist, have happened, and have been performed in due time, form and manner as required by law and the city is now authorized by law to authorize the issuance of the Bonds. Section 3. A sinqle series of bonds desiqnated City of San Bernardino Assessment District No. 987 (Verdemont 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUN'J' OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS: APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS: APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS: AND APPROVING THE BOND PURCHASE AGREEMENT Area) Limited Obligation Improvement bonds is hereby authorized to be issued in the principal amount of $709,105.38, upon the terms and conditions contained in the Fiscal Agent Agreement, tentatively dated as of December 1, 1991, (the "Fiscal Agent Agreement") by and between the city and Bank of America National Trust and Savings Association duly organized and existing under and by virtue of the laws of the United States of America, as fiscal agent (the "Fiscal Agent"). Section 4. The proposed form of the fiscal Agent Agreement, to be entered into between the City and the Fiscal Agent, a copy of which is attached hereto as Exhibit A and incorporated herein and made a part hereof is hereby approved. The Mayor and the City Clerk are, and each of them is, hereby authorized and directed to execute and deliver the Fiscal Agent Agreement, in substantially said form, with such changes, insertions and omissions therein as the Mayor, the city Attorney and Bond Counsel may require or approve, such requirement or approval to be conclusively evidenced by the execution of the Fiscal Agent Agreement by the Mayor. If the Fiscal Agent Agreement is not executed within 120 days of the 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOWTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS 1 APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS 1 APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS 1 AND APPROVING THE BOND PURCHASE AGREEMENT date hereof, the authorization to the Mayor and the City Clerk to execute the Fiscal Aqent Aqreement shall no lonqer be effective and the Fiscal Aqent Aqreement shall be null and void. Section 5. The form of Preliminary Official Statement of the qity, with respect to the Bonds, a copy of whi.ch is attached hereto as Exhibit B and incorporated herein and made a part hereof, is hereby approved. The Mayor is hereby authorized and directed to cause to be prepared a final Official Statement with respect to the Bonds (the "Official Statement"), consistinq of said Preliminary Official Statement, with such chanqes therein as the City Attorney or Bond Counsel may require or approve, and to execute the Official Statement. The Underwriter is hereby authorized to distribute said Preliminary Official Statement to persons who may be interested in purchasinq the Bonds, and the Underwriter is hereby directed to deliver copies of the final Official Statement to all actual purchasers of the Bonds. The Mayor is authorized to certify to the Underwriter that the Preliminary Official Statement is deemed final as of its date, within the meaninq of Rule 15c2-12 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS; APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS; APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS; AND APPROVING THE BOND PURCHASE AGREEMENT promulgated under the Securities Exchange Act of 1934 (except for the omission of certain final pricing, rating and related information as permitted by said Rule). Section 6. The proposed form of Bond Purchase Agreement (the "Bond Purchase Agreement"), between Stone & Youngberg (the "Underwriter") and the city, a copy of which is attached hereto as Exhibit C and incorporated herein and made a part hereof, is hereby approved. The Underwriter is authorized and directed to present the Bond Purchase Agreement in substantially said form, with such changes, insertions and omissions therein as the Mayor, the City Attorney or Bond Counsel may require or approve, such requirement or approval to be conclusively evidenced by the execution of the Bond Purchase Agreement by the Mayor with the price, interest rate, and Underwriter's discount on the Bonds, as determined based upon a pricing by the Underwriter of the Bonds, at the next meeting of the Common Council. Section 7. The Mayor, the Treasurer, the Finance Director, the city Clerk and the officers of the City are, and each of them hereby is, authorized and directed to do any and all things, and to execute and deliver any 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 o o RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS r APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS r APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS r AND APPROVING THE BOND PURCHASE AGREEMENT and all documents which they may deem necessary or advisable in order to consummate the issuance of the Bonds and otherwise to carryout, give effect to and comply with the terms and intent of this resolution, the Bonds, the Fiscal Agent Agreement, the Bond purchase Agreement and the Official Statement. Section 8 . This resolution shall take effect immediately upon its adoption. I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor and Common Council of the City of San Bernardino at a meeting thereof, held on the day of , 1991, by the following vote, to wit: council Members: ~ ABSTAIN lI.RC:ml' AXn ESTRADA REILLY HERNANDEZ MAUDSLEY MINOR POPE-LUDLAM MILLER 8 o o 1 RESOLUTION OF THE CITY OF SAN BERNARDINO, CALIFORNIA PROVIDING FOR THE ISSUANCE OF $709,105.38 AGGREGATE 2 PRINCIPAL AMOUNT OF ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) LIMITED OBLIGATION IMPROVEMENT BONDS; 3 APPROVING VARIOUS FINANCING DOCUMENTS FOR SAID BONDS; APPROVING THE OFFICIAL STATEMENT FOR SAID BONDS; AND 4 APPROVING THE BOND PURCHASE AGREEMENT 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Rachel Krasney, City Clerk this The foregoiJ)g resolution is hereby approved day of , 1991. w. R. Holcomb, Mayor Approved as to form and legal content: JAMES F. PENMAN City Attorney 9 _.'~-~C-".~,""'- LAI-I0952.2 o o FISCAL AGENT AGREEMENT Approved and Established by CITY OF SAN BERNARDINO in connection with ASSESSMENT DISTRICT NO. 987 (VERDEMONT AREA) $709,105.38 Limited Obligation Improvement Bonds City of San Bernardino Assessment District No. 987 (Verdemont Area) Dated as of December 1, 1991 ,.."..:_,.-'-.-0:_""-"-'"."".0.... Section Recitals Section 1.01. Section 1.02. Section 1.03. Section 2.01. Section 2.02. Section 2.03. Section 2.04. Section 3.01. Section 3.02. Section 3.03. Section 3.04. Section 3.05. Section 3.06. Section 3.07. Section 3.08. Section 3.09. Section 4.01. Section 4.02. Section 4.03. Section 4.04. Section 4.05. LAl.109S2.2 o o TABLE OF CONTENTS . . . . . . . . . . ARTICLE I DEFINITIONS Definitions . . . . . . . Interpretation. . . . . . Equality of Bonds; Pledge of Assessments; No Obligation to CUre Deficiency . . . . . . . . . . ARTICLE II AUTHORIZATION AND ISSUANCE OF BONDS Unpaid Assessments . . . Type and Nature of Bonds; Liability . . . . . . . Validity of Bonds . . . . Authorization and Purpose Limited of Bonds ARTICLE III TERMS AND PROVISIONS OF BONDS Authorization and Designation of the Bonds . . . . . . . . . . . . . . Terms of Bonds .. . . . . . . . . Execution and Authentication . . . Registration, Exchange or Transfer Bond Register . . . . . . . . . . . Mutilated, Lost, Destroyed or Stolen Bonds . . . . . . . . . . . . . . Form of Bonds; Temporary Bonds Form of the Bonds . . . . . . . . . Application of Proceeds of the Sale of the Bonds and of the Cash Payments ARTICLE IV REDEMPTION OF BONDS Privilege of Redemption of Bonds Selection of Bonds for Redemption Notice of Redemption . . . . . . Partial Redemption of Bonds . . . Effect of Notice and Availability of Redemption Money . . . . . . . . i Paqe 1 2 8 8 9 9 10 10 11 11 13 14 14 15 15 16 20 21 21 22 24 24 41133-5-IFA-C9/0419l ,.- o o Section Paqe ARTICLE V CREATION OF FUNDS AND ACCOUNTS; APPLICATION OF PROCEEDS AND ASSESSMENTS Section 5.01. Funds and Accounts 24 Section 5.02. Assessment Fund . . . . 25 Section 5.03. Administrative Expense Fund 26 Section 5.04. Redemption Fund . 27 Section 5.05. Reserve Fund 28 Section 5.06. Improvement Fund 29 Section 5.07. Rebate Fund 30 Section 5.08. Investments . . . 31 ARTICLE VI COVENANTS AND WARRANTY Section 6.0l. Warranty . . . . 33 Section 6.02. Covenants . . . . 33 ARTICLE VII AMENDMENTS TO AGREEMENT Section 7.0l. Amendments Not Requiring Bondowner Consent . . . . . . . . . . . 36 Section 7.02. Amendments Requiring Bondowner Consent . . . . . . . . . . . 37 Section 7.03. Notation of Bonds; Delivery of Amended Bonds . . . . . . 38 ARTICLE VIII FISCAL AGENT Section 8.0l. Fiscal Agent . . . . . . . . . . . 39 Section 8.02. Removal of Fiscal Agent . . . . 40 Section 8.03. Resignation of Fiscal Agent . . . 40 Section 8.04 Merger or Consolidation of Fiscal Agent . . . . . . . . . . 41 Section 8.05. Liability of Fiscal Agent . . . 41 ARTICLE IX EVENTS OF DEFAULT; REMEDIES Section 9.01. Event of Default . . . . . . . . 42 Section 9.02. Remedies of Owners . . . . . . . 42 Section 9.03. Actions by Fiscal Agent as Attorney- in-Fact . . . . . . . . . . . . . 43 ARTICLE X DEFEASANCE Section 10.0l. Defeasance . . . . . . . . . . . 44 LAI-I09S2.2 ii 41133-S-JFA..09/04/91 o o Section ~ ARTICLE. XI MISCELLANEOUS Section 11.01. Cancellation of Bonds . . . 45 Section 11. 02. Execution of Documents and Proof of Ownership . . . . . . . . . 46 Section 11. 03. Unclaimed Moneys . . . . . . 46 Section 11. 04 . provisions Constitute Contract; Successors . . . . . . . . . . 47 Section 11. 05. Further Assurances; Incontestability 47 Section 11. 06. Severability . . . . . 48 Section 11. 07 . General Authorization 48 Section 11. 08. Liberal Construction 48 Section 11. 09 . Notice . . . . . . . . 48 LAl-l09l2.2 Hi 41133-S.JFA-09/04/91 o o FISCAL AGENT AGREEMENT This Fiscal Agent Agreement (the "Agreement") dated as of December 1, 1991, is approved and entered into by the City of San Bernardino (the "City"), a political subdivision of the State of California (the "State"), in connection with Assessment District No. 987 (Verdemont Area) of the City (the "Assessment District"), and to provide direction to Bank of America National Trust and Savings Association (the "Fiscal Agent"). Ii X T N R .s. .s. R T H: WHEREAS, the Mayor and Common Council of the City (the "Common Council"), on March 11, 1991, adopted its Resolution of Intention No. 91-71 relating to the construction and acquisition of certain public improvements in the Assessment District, as described therein, pursuant to the provisions of the Municipal Improvement Act of 1913 (the "1913 Act"), being Division 12 of the Streets and Highways Code of the State of california; and WHEREAS, the Resolution of Intention provided that serial bonds to represent unpaid Assessments and to bear interest at a maximum rate of not to exceed the maximum rate permitted by law would be issued in the manner provided by the Act and that said bonds would mature not to exceed thirty-nine (39) years from the 2nd day of September next succeeding twelve (12) months from their date; and WHEREAS, an Assessment and diagram were duly made and filed with the office of the City Clerk and, after a hearing duly noticed and held, said Assessment was confirmed, levied and approved by Resolution No. 91-334 adopted by the Mayor and Common Council on July 19, 1991; and WHEREAS, said Assessment and diagram were duly recorded on July 29, 1991, in the office of the Superintendent of Streets of the City and duly recorded on August 1, 1991, in the office of the County Recorder of the County of San Bernardino all in the time, form and manner required by law; and WHEREAS, said Assessment was in the total amount of $876,812.20 and was apportioned upon the several subdivisions of land in the Assessment District in proportion to the estimated benefits to be received by such subdivisions, respectively, from said work, acquisitions and improvements as shown in said Assessment; and a Notice of Assessment was duly recorded in the office of the Recorder of the County on August 1, 1991, all in the time, form and manner required by law; and WHEREAS, all sums assessed under proceedings for the Assessment District were due and payable to the Finance Director on or before the close of business on August 28, 1991; and LAI-Ill9S2.2 41133-S-JFA-ll9/04/91 o o WHEREAS, the Finance Director has heretofore determined that the Unpaid Assessments total $709,105.38; and WHEREAS, the City has determined to issue bonds secured by the unpaid assessments for improvements in the amount of $709,105.38 and issued in the principal amount of $709,105.38; and WHEREAS, following the expiration of the collection period, the amount of $709,105.38 remains unpaid and the Mayor and Common Council have found and determined that it is necessary and desirable to issue bonds in an amount equal to such unpaid portion; and In consideration of the mutual covenants herein contained and for other valuable consideration, the parties hereto do hereby agree as follow: ARTICLE I DEFINITIONS Section 1.01. Definitions. Unless the context otherwise requires, the following terms shall have the following meanings: "A&k" means the Improvement Act of 1915, being Division 10 (commencing within Section 8500) of the California Streets and Highways Code. "1913 Act" means the Municipal Improvement Act, being Division 12 (commencing with Section 10000) of the California Streets and Highways Code. "Administrative Excense Reauirement" means an amount to be specified each year by the Finance Director of the City as a percentage of each assessment installment, to be used for Administrative Expenses. The Administrative Expense Requirement is authorized to be collected by the Resolution of Intention in an amount not to exceed five percent of the amount of each assessment installment; such costs to be in addition to any costs collected pursuant to Sections 8682 and 8682.1 of the Act. "Administrative Exoenses" means the ordinary and necessary fees and expenses for determination of the Assessment and administering the levy and collection of the Assessment and of servicing, calling and redeeming the Bonds, including any and all of the following: the fees and expenses of the Fiscal Agent (including any fees or expenses of its counsel), the expenses of the City in carrying out its duties hereunder (including, but not limited to, annual audits and costs incurred in the levying and collection of the Assessment) including the fees and expenses of LAl-l09'2.2 2 41l33-'-JPA-09/04I91 o o its counsel and all other costs and expenses of the City or the Fiscal Agent incurred in connection with the discharge of their respective duties hereunder and, in the case of the City, in any way related to the administration of the Assessment District. "Administrative Exoense Fund" means the fund by that name established pursuant to Section 5.03. "Aqreement" means this Fiscal Agent Agreement, as amended or supplemented pursuant to the terms hereof. "Assessment" or "Assessments" means the special assessments levied under these proceedings in accordance with the 1913 Act and the Resolution of Intention. "Assessment District" means Assessment District No. 987 (Verdemont Area) of the City. "Assessment Fund" means the fund by that name established pursuant to Section 5.02. "Assessment Installment" means the annual assessment representing unpaid Assessments placed on the property tax bill of property owners within the Assessment District. "Authorized Investments" means, subject to applicable law, (1) Federal Securities; (2) taxable government money market portfolios rated in one of the two highest rating categories by Standard & Poor's Corporation restricted to obligations with maturities of one year or less, insured or fully guaranteed as to the principal and interest thereon by the full faith and credit of the United States of America or by repurchase agreements collateralized by such obligations; (3) tax-exempt obligations, including tax exempt money market funds; (4) commercial paper of "prime" quality of the highest ranking or of the highest letter and numerical rating as provided for by Moody's Investors Service and Standard & Poor's Corporation, limited to issuing corporations that are organized and operating within the United States and having total assets in excess of five hundred million dollars ($500,000,000) and having an "A" or higher rating for such corporation's debt, other than commercial paper, if any, as provided for by Moody's Investors Service and Standard & Poor's Corporation and which may not exceed 180 days maturity nor represent more than 10% of the outstanding paper of an issuing corporation; (5) notes, bonds or other obligations which are at all times secured by a perfected first security interest in securities of the types listed by Section 53651 of the California Government Code as eligible securities for purpose of securing local agency deposits or which are listed as an Authorized Investment under any of the clauses (1) through (4) of this definition (except those described in this clause (5)) and which have a market value, determined at least weekly, at least equal to 102% of the amount of principal and accrued interest in such LAI-l09S2.2 3 41133-S-JFA-09/04191 -,.,-=-,-".,,-.... o o obligation, which shall be placed by delivery into the custody of a trust company or the trust department of a bank which is not affiliated with the issuer of the secured obligation, and the security interest shall be perfected in accordance with the requirements of the Uniform Commercial Code or federal regulations applicable to the types of securities in which the security interest is granted; and any other investment in which funds of the City may be legally invested pursuant to Government Code Section 53635; (7) repurchase agreements secured by Federal Securities; and (8) time or demand deposits (including those of the Fiscal Agent) fully insured by the Federal Deposit Insurance Corporation or with institutions rated in one of the two highest rating categories by Moody's Investors Services or Standard & Poor's Corporation. "Averaae Annual Debt Service" means for the Bonds, the average over all Bond Years of the annual debt service from the date of such bonds to their maturity, including: (1) the principal amount of all OUtstanding Bonds payable in such Bond Year at maturity; and (2) the interest payable on the aggregate principal amount of the Bonds OUtstanding in such Bond Year assuming the Bonds are retired as scheduled. "Bond Counsel" means an attorney or firm of attorneys, selected by the City, of nationally recognized standing in matters pertaining to the tax treatment of interest on bonds issued by states and their political subdivisions, duly admitted to the practice of law before the highest court of any state of the United States of America or the District of Columbia. "Bond Reaister" means the books which the Fiscal Agent shall keep or cause to be kept, on which the registration and transfer of the Bonds shall be recorded. "Bond Year" means with respect to the Bonds the one year period or shorter period ending each year on September 2. "Bondowner" or "OWner" means the person or persons in whose name or names any Bond is registered as shown on the books of the Fiscal Agent maintained pursuant to Section 3.05. "Bonds" means the City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds issued to represent Unpaid Assessments authorized to be levied pursuant to Resolution No. 91-334 adopted by the Mayor and Common Council on July 19, 1991. "Business Dav" means any day of the year other than a Saturday, Sunday, a day on which the New York Stock Exchange is LAI-I09S2.2 4 41133-S-lFA-09/04/91 . o o closed or any day on which the Fiscal Agent is not open for business. "Cash Pavment" means, with respect to any Assessment, an amount paid in cash by the property owner on such Assessment. "~" means the City of San Bernardino, California. "Closinq Date" means the date of delivery of the Bonds by the City and payment therefor by the original purchaser thereof, being December [ ], 1991 for the Bonds. "~" means the Internal Revenue Code of 1986, as amended. "Common Council" means the Common Council of the City of San Bernardino. "Comoletion of Pro;ect" means a certificate delivered by the City to the Fiscal Agent of (i) the expenditure, commitment or transfer pursuant to Section 5.06 of all moneys in the Improvement Fund having occurred and (ii) the filing and recordation of a notice of completion by the City with respect to each of the improvements. "Countv" means the County of San Bernardino, California. "Federal Securities" means subject to applicable law, United States Treasury notes, bonds, bills or certificates of indebtedness including United States Treasury Obligations - State and Local Government Series ("SLGS") or other direct obligations issued by the United States Treasury for which the faith and credit of the United States are pledged for the payment of principal and interest; and obligations issued by banks for cooperatives, federal land banks, federal intermediate credit banks, federal home loan banks, the Federal Home Loan Bank Board, the Tennessee Valley Authority, or other federal agencies or United States Government-sponsored enterprises. "Finance Director" means the Finance Director of the City or his designatee approved by the Mayor and Common Council. "Fiscal Aqent" means Bank of America National Trust and Savings Association duly organized and existing under and by virtue of the laws of the United States of America, at its principal corporate trust office in San Francisco, California, and its successors or assigns, or any other bank or trust company which may at any time be substituted in its place as provided in Sections 8.02, 8.03 and any successor thereto. "Fiscal Year" means the twelve-month period terminating on June 30 of each year, or any other annual accounting period LAI-I0952.2 5 41133-S-JFA-09/04191 o o hereafter selected or designated by the City as its Fiscal Year in accordance with applicable law. "Imorovement Fund" means the fund by that name established pursuant to Section 5.06. "Indeoendent Financial Consultant" means a financial consultant or firm of such consultants generally recognized to be well qualified in the financial consulting field, appointed and paid by the City and who, or each of whom: (1) is in fact independent and not under the domination of the City; (2) does not have any substantial interest, direct or indirect, with the City; and (3) is not connected with the City as a membet, officer or employee of the City, but who may be regularly retained to make annual or other reports to the City. "Interest PaYment Date" means each March 2 and September 2, commencing March 2, 1992. "Maximum Annual Debt Service" shall be the maximum sum obtained for any Bond Year by totaling the following for such Bond Year: (1) the principal amount of all OUtstanding Bonds payable in such Bond Year at maturity; and (2) the interest payable during such Bond Year on all Outstanding Bonds, assuming that all Outstanding Bonds are retired as scheduled (except to the extent that such interest is to be paid from the proceeds of the sale of any of the Bonds) . "Outstandina Bonds" or "OUtstandina" means all Bonds theretofore issued by the City, except: (1) Bonds theretofore cancelled or surrendered for cancellation in accordance with Section 11.01 hereof; (2) Bonds selected for payment or redemption of which moneys shall have been theretofore deposited in trust (whether upon or prior to the maturity or the redemption date of such Bonds), provided that, if such Bonds are to be redeemed prior to the maturity thereof, notice of such redemption shall have been given as provided in this Agreement; and (3) Bonds defeased but without notice being given pursuant to Sections 10.01(b) or (c) hereof. l..AI-I0952.2 6 41133.5-JFA-09/Q4f91 o o "Pro;ect" means the public facilities located in the Assessment District, as more particularly described in the Resolution of Intention. "Pro;ect Costs" means the amounts nece~sary to finance the construction and acquisition of the Project and the incidental costs associated therewith, including Administrative Expenses until such time as the City begins collecting the Administrative Expense Requirement. "Rebate Fund" means the fund by that name established pursuant to Section 5.07. "Rebate Reauirement" shall have the meaning ascribed to it in the Tax Certificate. "Record Date" means the fifteenth day preceding each Interest Payment Date, whether or not such day is a Business Day. "Redemotion Fund" means the fund by that name established pursuant to Section 5.04. "Reserve Fund" means the fund by that name established pursuant to Section 5.05. "Reserve Reauirement" means, as of any date of calculation, an amount equal to the lesser of (a) Maximum Annual Debt Service on all Bonds then OUtstanding or (b) 125% of Average Annual Debt Service on all Bonds then Outstanding, provided, however, that the Reserve Requirement for any Bonds issued under this Agreement, shall not exceed 10% of the proceeds of such Bonds. The Reserve Requirement shall be reduced upon any redemption of Bonds pursuant to Section 4.01 hereof. Such reduction shall be in the percentage that the Bonds redeemed bear to the original principal amount of the Bonds. "Resolution of Intention" means Resolution No. 91-71, adopted by the Mayor and Common Council of the City on March 11, 1991, stating the City's intention to form the Assessment District, levy the Assessments, and construct the Project. "Resolution of Issuance" means Resolution No. adopted by the Mayor and Common Council of the City on --- November 18, 1991 authorizing the issuance of the Bonds, and approving the terms and provisions of this Agreement. "Suoerintendent of Streets" means the Director of the City of San Bernardino Public Works Department, or his or her designee. "Suoolemental Fiscal Aqent Aqreement" or "Suoolement" means any supplemental agreement amending or supplementing this Agreement. LAl-t09S2.2 7 41133-S-1FA-09/04/91 o o "Tax Certificate" means the Certificate delivered upon the issuance of the Bonds relating to Section 148 of the Code, or any functionally similar replacement Certificate. "Tax-Exemot" means, with reference to an Authorized Investment, an Authorized Investment the interest earnings on which are excludable from gross income for federal income tax purposes pursuant to Section 103(a) of the Code, other than one described in Section 57(a) (5) (C) of the Code. "Treasurer" means the Treasurer of the City or the designatee approved by the Mayor and Common Council. "Underwriter" means Stone & Youngberg, the original underwriter of the Bonds. Tl (L 1.3 "fee. ...'\tJ "Un~d Assessments" means the Eight Hundred Seventy- Six Thousand ight Hundred and Twelve Dollars and Twenty gaseS' ($876, 812.~ due and payable to the Finance Director as of the close of business on August 28, 1991, as reduced by any cash payments from property owners made during the cash collection period before the issuance of any Bonds. "Yield,' with respect to the Bonds, shall have the meaning ascribed to such term in the Tax Certificate. Section 1.02. Interoretation. (a) Unless the context otherwise indicates, words expressed in the singular shall include the plural, and vice versa and the use of the neuter, masculine, or feminine gender is for convenience only and shall be deemed to mean and include the neuter, masculine or feminine gender, as appropriate. (b) Headings of articles and sections herein and the table of contents hereof are solely for convenience of reference, do not constitute a part hereof and shall not affect the meaning, construction or effect hereof. Section 1.03. Equalitv of Bonds: Pledae of Assessments: No Obliaation to CUre Deficiencv. Pursuant to the 1913 Act, the Act and this Agreement, the Bonds secured by the Unpaid Assessments shall be equally payable from the Assessments without priority for number, issue date, date of sale, date of execution, or date of delivery, and the payment of the interest on and principal of the Bonds and any premiums upon the redemption thereof shall be exclusively paid from the Assessments and moneys on deposit in the Redemption Fund, the Improvement Fund and the Reserve Fund which are hereby set aside for the payment of the Bonds. The Assessments and any interest earned on the funds established herein shall constitute a trust fund held for the benefit of the Owners of the Bonds to be applied to the payment of the interest on, premium, if any, and principal of the LAJ-J0952.2 8 41133.S.JFA-09/04191 o o Bonds and so long as any of the Bonds remain Outstanding and shall not be used for any other purpose, except as permitted by the 1913 Act, the Act, this Agreement or any Supplemental Fiscal Agent Agreement. Nothing in this Agreement or any Supplemental Fiscal Agent Agreement shall preclude the redemption prior to maturity of any Bonds subject to call and redemption and payment of said Bonds from proceeds of refunding bonds issued under Division 11.5 of the California Streets and Highways Code, or under any other law of the State of California. ARTICLE II AUTHORIZATION AND ISSUANCE OF BONDS Section 2.01. Un,naid Assessments. The Assessments rema1n1ng unpaid, and the aggregate thereof, are as shown on the list presented to the Mayor and Common Council and the aggregate amount thereof is $709,105.38. For a particular description of the lots or parcels of land bearing the respective assessment numbers set forth in said unpaid list and upon which Assessments remain unpaid, severally and respectively, reference is hereby made to the Assessment to the diagram, recorded in the office of the Superintendent of Streets after confirmation by the Mayor and Common Council, the several lots or parcels of land represented by said assessment numbers being so numbered and designated upon said diagram and assessment as so confirmed and recorded, severally and respectively, and to the Assessment approved and confirmed by resolution of the City, which is also recorded in the office of said Superintendent of Streets. Collection of the remaining Unpaid Assessments shall cease in the event sufficient moneys are available to redeem Bonds as provided in Section 5.05. Section 2.02. Tvne and Nature of Bonds: Limdted Liabilitv. Notwithstanding anything contained herein, in the Bonds, Sections 8800 through 8809 of the Act, any other provision of law, or in any of the resolutions adopted in connection with the proceedings for the Assessment District to the contrary, all Bonds authorized pursuant to this Agreement shall be a special obligation of the City, and the City shall not under any circumstances (including, without limitation, after any installment of principal or interest of any Assessment levied on any lot or parcel in the Assessment District becomes delinquent or after the City acquires title to any such lot or parcel whether through foreclosure or otherwise) be obligated to pay principal, premium, if any, or interest on the Bonds from any source whatsoever other than the Redemption Fund (including any transfers thereto from the Reserve Fund). Neither the City, the Mayor, the Common Council, the officers or employees of the City, LAI-lll9S2.2 9 41133-S-lFA-119104/91 o o any person or entity acting for or on behalf of the City in connection with the issuance of the Bonds or in connection with the formulation or operation of the Assessment District, nor any persons executing the Bonds, shall be liable personally on the Bonds or be subject to any personal liability for the Bonds or any personal liability or accountability whatsoever by reason of or in connection with the issuance of the Bonds or by reason of any act or acts or the failure or omission to take any act or acts (including, without limitation, a negligent act or omission) in connection with or related to the formulation or operation of the Assessment District. THE MAYOR AND COMMON COUNCIL DETERMINED AND DECLARED IN THE RESOLUTION OF INTENTION THAT, PURSUANT TO SECTION 8769 OF THE ACT, THE CITY WILL NOT OBLIGATE ITSELF TO ADVANCE AVAILABLE FUNDS FROM THE TREASURY OF THE CITY TO CURE ANY DEFICIENCY WHICH MAY OCCUR IN THE REDEMPTION FUND. THIS DETERMINATION, HOWEVER, SHALL NOT PREVENT THE CITY, IN ITS SOLE DISCRETION, FROM SO ADVANCING SUCH FUNDS. Section 2.03. Validity of Bonds. The validity of the authorization and issuance of the Bonds shall not be affected in any way by any proceedings taken by the City for the financing of the Project, or by any contracts made by the City in connection therewith, and shall not be dependent upon the completion of the financing of the Project or upon the performance by any person of his obligation with respect to the Project, and the recital contained in the Bonds that the same are issued pursuant to the Act shall be conclusive evidence of their validity and of the regularity of their issuance. Section 2.04. Authorization and Puroose of Bonds. The Bonds shall be designated 'City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds' and shall be issued by the City under and pursuant to the 1913 Act and the Act and under and pursuant hereto, as reduced by any cash payments from property owners made during the cash collection period before the issuance of the Bonds. The Bonds shall be issued pursuant hereto. The designation of the Bonds shall be "City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds." The Bonds may contain or have endorsed thereon such other descriptive provisions, specifications and words not inconsistent with the provisions hereof as may be desirable or necessary to comply with custom or the rules of any securities exchange or commission or brokerage board or otherwise as may be determined by the City prior to the delivery thereof. The purpose for which the Bonds are to be issued is to provide funds to pay costs of the acquisition and construction of the Project (or for making reimbursements to the City for such costs of acquisition and construction theretofore paid by it), including payment of costs incidental to or connected with such LAI-I09S2.2 10 41133-S-JFA.09/04191 ~..;..,..- o o acquisition and construction, or for the repayment of funds advanced to or for the Assessment District. ARTICLE III TERMS AND PROVISIONS OF BONDS Section 3.01. Authorization and Desianation of the Bonds. The City has reviewed all proceedings heretofore taken relative to the authorization of the Bonds and has found, as a result of such review, and hereby finds and determines that all acts, conditions and things required by law to exist, happen and be performed precedent to and in the issuance of the Bonds do exist, have happened and have been performed in due time, form and manner as required by the Act and the 1913 Act, and the City is now authorized, pursuant to each and every requirement of the Act and the 1913 Act and hereof, to issue the Bonds upon the security of the Unpaid Assessments in the aggregate principal amount of Seven Hundred Nine Thousand One Hundred Five Dollars and Thirty-Eight cents ($709,105.38) in the form and manner provided herein, which the Bonds shall be entitled to the benefit, protection and security of the provisions hereof. Section 3.02. Terms of Bonds. (a) The interest on and principal of and redemption premiums, if any, on the Bonds shall be payable in lawful money of the United States of America at the office of the Fiscal Agent. (b) The Bonds shall be issued as fully registered Bonds in the denomination of five thousand dollars ($5,000) or any integral multiple of five thousand dollars ($5,000) (not exceeding the principal amount of the Bonds maturing at anyone time) except for one bond in the first year of maturity which shall contain the amount by which the issue exceeds an integral multiple of $5,000 (such excess amount being equal to $4,105.38). (c) The Bonds shall be dated December 1, 1991 and shall mature on September 2 of the years, and in the respective principal amounts set forth opposite such years, and shall bear interest at the respective rates per annum, set forth in the following table: LAI-I0932.2 11 41133-5-lFA-09104191 o o Maturity Date (Seotember 2) Principal Amount Interest Rate 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 (d) Each Bond shall bear interest from the Interest Payment Date next preceding its date of authentication, and registration, unless (i) its date of authentication is an Interest Payment Date, in which event the Bond shall bear interest from its authentication date, (ii) its date of authentication is after a Record Date and is before the immediately succeeding Interest Payment Date, in which event the Bond shall bear interest from the Interest Payment Date immediately succeeding the date of its authentication or (iii) its date of authentication is before the close of business on the first Record Date, in which event the Bond shall bear interest from its dated date; provided, that if at the time of registration of any Bond interest is then in default on the OUtstanding Bonds, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment. payment of interest on the Bonds due on or before the maturity or prior redemption thereof shall be made only to the person whose name appears in the registration books required to be kept by the Fiscal Agent pursuant to Section 3.05 as the registered owner thereof at the close of business, such interest to be paid by check mailed to such registered owner at his address as it appears on such books or at such other address as he may have filed with the Fiscal Agent for that purpose. Payment of the principal of and redemption premiums, if any, on the Bonds shall be made only to the person whose name appears in the registration books required to be kept by the Fiscal Agent pursuant to Section 3.05 as the registered owner thereof, such principal and redemption premiums, if any, to be paid only on the LAl-I09S2.2 12 41133~5-JFA-09/04/91 --n~__ o o surrender of the Bonds at the office of the Fiscal Agent at maturity or on redemption prior to maturity. (e) The Bonds shall recite in substance that the interest on and principal of and redemption premiums, if any, on the Bonds are payable solely from the levy of the Unpaid Assessments, and that the Bonds are limited obligations of the City and that the City will not obligate itself to advance available funds from its treasury to cure any deficiency in the Redemption Fund. (f) From and after the issuance of the Bonds, the findings and determinations of the Mayor and Common Council shall be conclusive evidence of the existence of the facts so found and determined in any action or proceeding in any court in which the validity of such Bonds is at issue, and no bona fide purchaser of any of such Bonds shall be required to independently establish the existence of any fact or the performance of any condition or the taking of any proceeding required prior to such issuance or the application of the purchase price paid for such Bonds. The validity of the issuance of the Bonds shall not be dependent on or affected in any way by (i) any defect in the proceedings taken by the City for the acquisition and construction of the Project, or (ii) any contracts made by the City in connection therewith, or (iii) the failure to complete the acquisition and construction of the Project. The recital contained in the Bonds that the Bonds are issued under and pursuant to the Act and the 1913 Act and under and pursuant hereto shall be conclusive evidence of their validity and of the regularity of their issuance and all Bonds shall be incontestable from and after their issuance. Bonds shall be deemed to be issued, within the meaning hereof, whenever the definitive Bonds (or any temporary Bonds exchangeable therefor) have been delivered to the purchaser thereof and the purchase price thereof received. Section 3.03. Execution and Authentication. The Bonds shall be signed on behalf of the City by the manual or facsimile signature of the Treasurer of the City and by the manual or facsimile signature of the City Clerk in their capacity as officers of the City, and the seal of the City (or a facsimile thereof) shall be impressed, imprinted, engraved or otherwise reproduced thereon, and attested by the signature of the Clerk. In case anyone or more of the officers who shall have signed or sealed any of the Bonds shall cease to be such officer before the Bonds so signed and sealed have been authenticated and delivered by the Fiscal Agent (including new Bonds delivered pursuant to the provisions hereof with reference to the transfer and exchange of Bonds or to lost, stolen, destroyed or mutilated Bonds), such Bonds shall nevertheless be valid and may be issued as if the person who signed or sealed such Bonds had not ceased to hold such office. LAI-I09S2.2 13 41133..5-JFA-09/04f91 o o Only such Bonds as shall bear thereon such certificate of authentication in the form set forth in Section 3.08 hereto shall be entitled to any right or benefit under this Agreement, and no Bond shall be valid or obligatory for any purpose until such certificate of authentication shall have been duly executed by the Fiscal Agent. Section 3.04. Reaistration. Exchanae or Transfer. The registration of any Bond may, in accordance with its terms, be transferred upon the Bond Register by the person in whose name it is registered, in person or by his or her duly authorized attorney, upon surrender of such Bond for cancellation at the principal corporate trust office of the Fiscal Agent, accompanied by delivery of a written instrument of transfer in a form approved by the Fiscal Agent and duly executed by the Bondowner or his or her duly authorized attorney. Bonds may be exchanged at the principal corporate trust office of the Fiscal Agent for a like aggregate principal amount of Bonds of other authorized denominations of the same maturity. The Fiscal Agent will not charge the Owner for any new Bond issued upon any exchange or transfer, but shall require the Owner requesting such exchange or transfer to pay any tax or other governmental charge required to be paid with respect to such exchange or transfer. Whenever any Bond or Bonds shall be surrendered for registration of transfer or exchange, the City shall execute, and the Fiscal Agent shall authenticate and deliver, a new Bond or Bonds of the same maturity for a like aggregate principal amount; provided, that the Fiscal Agent shall not be required to register transfers or make exchanges of Bonds during the period from the Record Date to the next succeeding Interest Payment Date. Section 3.05. Bond Reaister. The Fiscal Agent will keep or cause to be kept, at its principal corporate trust office, sufficient books for the registration and transfer of the Bonds which shall at all times upon reasonable prior notice be open to inspection by the City, and, upon presentation for such purpose, the Fiscal Agent shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be transferred on said Bond Register, Bonds as herein provided. The City and the Fiscal Agent may treat the owner of any Bond whose name appears on the Bond Register as the absolute Owner of such Bond for any and all purposes, and the City and the Fiscal Agent shall not be affected by any notice to the contrary. The City and the Fiscal Agent may rely on the address of the Owner as it appears in the Bond Register for any and all purposes. It shall be the duty of the Bondowner to give written notice to the Fiscal Agent of any change in the Owner's address so that the Bond Register may be revised accordingly. LAI-I09S2.2 14 41133-5-IFA-09I04191 o o Section 3.06. Mutilated. Lost. Destroved or Stolen Bonds. If any Bond shall become mutilated, the City shall execute, and the Fiscal Agent Shall authenticate and deliver, a new Bond of like tenor, date, maturity and principal amount in exchange and substitution for the Bond so mutilated, but only upon surrender to the Fiscal Agent of the Bond so mutilated. Every mutilated Bond so surrendered to the Fiscal Agent shall be handled in accordance with Section 11.01 of this Agreement. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Fiscal Agent and, if such evidence is satisfactory to the Fiscal Agent and, if indemnity satisfactory to the City and the Fiscal Agent shall be given, the City, at the expense of the Bondowner, shall execute and the Fiscal Agent shall authenticate and deliver, a new Bond of like tenor and maturity, numbered and dated as such Fiscal Agent shall determine in lieu of and in substitution for the Bond so lost, destroyed or stolen. Any Bond issued in lieu of any Bond alleged to be lost, destroyed or stolen, shall be equally and proportionately entitled to the benefits hereof with all other Bonds issued hereunder. The Fiscal Agent shall not treat both the original Bond and any replacement Bond as being Outstanding Bonds for the purpose of determining the principal amount of Bonds which may be executed, authenticated and delivered or for the purpose of determining any percentage of Bonds Outstanding hereunder, but both the original and replacement bond shall be treated as one and the same. Notwithstanding any other provision of this Section, in lieu of delivering a new Bond to replace a Bond which has been mutilated, lost, destroyed or stolen, and which has matured, the Fiscal Agent may make payment with respect to such Bond. Section 3.07. Form of Bonds: Temoorarv Bonds. The definitive Bonds shall be printed from steel engraved or lithographic plates, and the Bonds and the certificate of authentication shall be substantially in the form provided in Section 3.08. Until definitive Bonds shall be prepared, the City may cause to be executed and delivered, in lieu of such definitive Bonds, temporary bonds in typed, printed, lithographed or engraved form and in fully registered form, subject to the same provisions, limitations and conditions as are applicable in the case of definitive Bonds, except that they may be in any denominations authorized by the City. Until exchanged for definitive Bonds, any temporary bond shall be entitled and subject to the same benefits and provisions of this Agreement as definitive Bonds. If the City issues temporary Bonds, it will execute and furnish definitive Bonds without unnecessary delay and thereupon any temporary Bond may be surrendered to the Fiscal Agent at its office, without expense to the Owner, in exchange for a definitive Bond of the same maturity, interest rate and principal amount in any authorized denomination. All temporary LAl-10952.2 15 41133-5-IFA-09/04191 o o Bonds so surrendered shall be cancelled by the Fiscal Agent and shall not be reissued. Section 3.08. Form of the Bonds. The Bonds shall be in substantially the following form, the blanks to be filled in with appropriate words and figures, namely: [FORM OF FACE OF BOND] UNITED STATES OF AMERICA STATE OF CALIFORNIA REGISTERED REGISTERED NUMBER $ CITY OF SAN BERNARDINO ASSESSMENT DISTRICT No. 987 (Verdemont Area) LIMITED OBLIGATION IMPROVEMENT BONDS INTEREST RATE MATURITY DATE BOND DATE CUSIP NUMBER % September 2, December 1, 1991 REGISTERED OWNER: PRINCIPAL AMOUNT: DOLLARS Under and by virtue of the Improvement Bond Act of 1915. Division 10 (commencing with Section 8500) of the Streets and Highways Code (the "Act"), the City of San Bernardino (the "City"), State of California will, out of the redemption fund for the payment of the bonds issued upon the unpaid portion of assessments made for the acquisitions, work and improvements more fully described in proceedings taken pursuant to Resolution of Intention No. 91-71 (the "Resolution of Intention"), adopted by the Mayor and Common Council of the City on the 11th day of March 1991, pay to the registered owner set forth above on the maturity date stated above, the principal sum set forth above in lawful money of the United States of America. Interest on the bonds shall be payable on September 2 and March 2 of each year (each an "Interest Payment Date"), commencing March 2, 1992, payable from the Interest payment Date next preceding the date on which this bond is authenticated, unless (i) such date of authentication is an Interest Payment Date, in which event interest shall be LAI-I09l2.2 16 41133-'-JFA-09/04191 o o payable from such date of authentication, (ii) the date of authentication is after the fifteenth day preceding an Interest Payment Date (the "Record Date") but prior to the immediately succeeding Interest Payment Date, in which event interest shall be payable from the Interest Payment Date immediately succeeding the date of authentication, or (iii) the date of authentication is prior to the close of business on February 16, 1992, in which event interest shall be payable from the date of the bonds; provided, however, that if at the time of authentication of this bond, interest is in default, interest on this bond shall be payable from the last Interest Payment Date to which the interest has been paid or made available for payment. Both the principal hereof and redemption premium hereon are payable at the principal corporate trust office of Bank of America National Trust and Savings Association, as Transfer Agent, Registrar and Paying Agent (the "Fiscal Agent") in Los Angeles, California, and the interest hereon is payable by check mailed to the owner hereof at the owner's address as it appears on the records of the Fiscal Agent or at such address as may have been filed with the Fiscal Agent for that purpose, at the close of business on the applicable Record Date. This bond will continue to bear interest after maturity at the rate above stated; provided, it is presented at maturity and payment hereof is refused upon the sole ground that there are not sufficient moneys in said redemption fund with which to pay the same. If it is not presented at maturity, interest hereon will run until maturity. This bond shall not be entitled to any benefit under the Act or the Fiscal Agent Agreement, as defined on the reverse hereof, or become valid or obligatory for any purpose, until the certificate of authentication and registration hereon endorsed shall have been signed by the Fiscal Agent. THE CITY BAS DBC~V1m AND DBTB1lXINBD IN THE RESOLUTION OF IN'l'BN'l'ION THAT PtJRSUANT TO SBCTION 8769 OF THE ACT IT WILL NOT OBLIGATE ITSELF TO ADVANCB AVAILABLE PUNDS PROM THE CITY TREASURY TO CURB ANY DBFICIENCY WHICH MAY OCCUR IN THE BOND REDEMPTION PUND . REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH FURTHER PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS IF FULLY SET FORTH AT THIS PLACE. LAl-l0952.2 17 41133-5-IFA-091001191 o o IN WITNESS WHEREOF, the City of San Bernardino has caused this bond to be signed in facsimile by the Treasurer of said City and by the City Clerk of the City of San Bernardino and has caused its corporate seal to be reproduced in facsimile hereon, all as of the 1st day of December, 1991. CITY OF SAN BERNARDINO Clerk of the City of San Bernardino Treasurer of the City of San Bernardino [SEAL] [Certificate of Authentication and Registration] This is one of the bonds described in the within mentioned Fiscal Agent Agreement, which has been authenticated and registered on the __ day of , 1991. By: Authorized Officer [FORM OF BACK OF BOND] This bond is one of several annual maturity of bonds of like date, tenor and effect, but differing in amounts, maturities and interest rates, issued by the City under the Act and the Fiscal Agent Agreement as hereinafter defined for the purpose of providing means for paying for the improvements described in the proceedings, and is secured by the moneys in said redemption fund and by the unpaid portion of said assessments made for the payment of said improvements, and, including principal and interest, is payable exclusively out of said fund. This bond or any portion of it in the amount of five thousand dollars ($5,000), or any integral multiple thereof, may be deemed and paid in advance of maturity in whole or in part, at the option of the City, on any Interest Payment Date, by giving at least 30 days' notice by first class mail, postage prepaid to the registered owner hereof at the owner's address as it appears LAI-I0952.2 18 41133-S-JFA-09/04/91 o o on the registered books of the Fiscal Agent upon payment of the principal amount thereof, plus accrued interest to the date of redemption, plus a premium of 3% of the principal amount thereof. The bonds are subject to mandatory redemption in whole or in part in integral multiples of $5,000 on any Interest Payment Date, from Prepayment of assessments by property owners or from the proceeds of refunding bonds by giving thirty (30) days notice to the registered owners thereof at the owner's address as it appears on the registration books of the Fiscal Agent at the prices shown above. This bond is transferable by the registered owner hereof, in person or by the owner's attorney duly authorized in writing, at the office of the Fiscal Agent, subject to the terms and conditions provided in the Fiscal Agent Agreement, including the payment of certain charges, if any, upon surrender and cancellation of this bond. Upon such transfer a new registered bond or bonds of any authorized denomination or denominations, of the same maturity, for the same aggregate principal amount, will be issued to the transferee in exchange hereof. Bonds shall be registered only in the name of an individual (including joint owners), a corporation, a partnership, or a trust. Neither the City nor the Fiscal Agent shall be required to make such exchanges or to register such transfers of bonds during the period from the Record Date to the next succeeding Interest Payment Date. The City and the Fiscal Agent may treat the owner hereof, as shown on the bond register kept by the Fiscal Agent, as the absolute owner for all purposes, and the City and the Fiscal Agent shall not be affected by any notice to the contrary. This bond is subject to refunding pursuant to the procedures of Division 11.5 (commencing with Section. 9500) of the Streets and Highways Code of the State of California. [Form of Assignment] ASSIGNMENT For value received the undersigned doles) hereby sell, assign and transfer unto (insert social security number or taxpayer identification number) the written bond and doles) hereby irrevocably constitute and appoint attorney to transfer the same on the register of the Fiscal Agent LAI-t09S2.2 19 41133-S-1FA-09/04/91 o o of the City of San Bernardino with full power of substitution in the premises. Date: SIGNATURE GUARANTEED: NOTE: The signature(s) to this Agreement must correspond with the name(s) as written on the face of the within bond in every particular, without alteration or enlargement or any change whatsoever and the signature(s) must be guaranteed by a member firm of the New York Stock Exchange or a commercial bank or trust company. Section 3.09. Annlication of Proceeds of the Sale of the Bonds and of the Cash Pavments. Upon the receipt of payment for the Bonds when the same have been duly sold by the City and upon receipt of the Cash Payments with respect to the Bonds from the City, the City and the Fiscal Agent shall set aside and deposit the proceeds of the sale of the Bonds and the Cash Payment in the following accounts and funds in the following order: (1) The City shall deposit the sum of $75,000, representing Administrative Expenses of the City until such time as the City begins collecting the Administrative Expense Requirement into the Improvement Fund; (2) The City shall deposit into the Interest Account of the Redemption Fund, a sum equal to the amount of accrued interest received on the Bonds; (3) The Fiscal Fund, the sum of $ Requirement; Agent shall deposit into the Reserve which is equal to the Reserve (4) The City shall deposit the remainder of the proceeds of the sale of the Bonds into the Improvement Fund and shall deposit the sum of $ , representing a portion of the Cash Payments received with respect to the Bonds into the Cash payment Account. IAl-l09'2.2 20 41133-'-IFA-09/04/91 o o ARTICLE IV REDEMPTION OF BONDS Section 4.01. privileae of Redemotion of Bonds. Any Bonds subject to redemption prior to maturity pursuant hereto shall be redeemable, at the option of the Finance Director, upon sixty (60) days' notice to the Fiscal Agent as provided in this article, at such times, upon payment of a redemption price of 103%, as permitted by Section 8651.5 of the Act, and upon such terms (in addition to and consistent with the terms contained in this article) as may be specified herein: orovided that redemption of Bonds other than from the application of refunding bond proceeds shall be made only from and to the extent of funds on deposit with the Fiscal Agent and available for such purpose on the date such notice is given. Any Bond may be redeemed in whole or in part in integral multiples of $5,000 on any Interest Payment Date, at the option of the Finance Director, upon thirty (30) days' notice to the Bondowner, from moneys on deposit with the Fiscal Agent, upon payment of the principal amount thereof, plus accrued interest thereon to the date of redemption, plus a premium of 3% of the principal amount thereof. Any Bond shall be redeemed in whole or in part in integral multiples of $5,000 on any Interest Payment Date from proceeds of refunding bonds pursuant to Division 11.5 of the Bond Law or from prepayments of Assessments by property owners deposited in the Prepayment Account of the Redemption Fund, upon thirty (30) days notice to the Bondowner upon payment of the principal amount thereof plus accrued interest thereon to the date of redemption plus a premium of 3% of the principal amount thereof. Section 4.02. Selection of Bonds for Redemotion. If less than all of the outstanding Bonds are to be redeemed, the City shall designate the Bonds to be redeemed and the Fiscal Agent shall select the Bonds to be redeemed as required by Section 8768 of the Act. The Bonds shall be selected for redemption by lot in such a way that the annual debt service for such Bonds shall, insofar as possible, be level. The Fiscal Agent shall promptly notify the City in writing of the Bonds, or portions thereof, selected for redemption. In lieu, or partially in lieu, of such call and redemption, moneys deposited in the Prepayment Account of the Redemption Fund may be used to purchase Outstanding Bonds in the manner hereinafter provided. Purchases of OUtstanding Bonds may be made by the City prior to the selection of Bonds for redemption by the Fiscal Agent, at public or private sale as and when and at such prices as the City may in its discretion determine, but only at prices (including brokerage or other LAI-I0952.2 21 41133-S-JFA...09/04191 o o expenses) of not more than par plus accrued interest, and any accrued interest payable upon the purchase of Bonds may be paid from the amount in the Redemption Fund for payment of interest on the next following Interest Payment Date. Section 4.03. Notice of Redemotion. When Bonds are to be called for redemption under Section 4.01 and the Fiscal Agent has received the required notice from the City, the Fiscal Agent shall give notice, in the name of the City, of the redemption of such Bonds. Such notice of redemption shall (a) specify the serial numbers and the maturity date or dates of the Bonds selected for redemption, except that where. all the Bonds subject to redemption, or all the Bonds of one maturity, are to be redeemed, the serial numbers thereof need not be specified; (b) state the date fixed for redemption and for surrender of the Bonds to be redeemed; (c) state the redemption price; (d) state the place or places where the Bonds are to be surrendered for redemption; and (e) in the case of Bonds to be redeemed only in part, state the portion of such Bonds which is to be redeemed. Such notice shall further state that on the date fixed for redemption, there shall become due and payable on each Bond or portion thereof called for redemption, the principal thereof, together with any premium, and interest accrued to the redemption date, and that from and after such date, interest thereon shall cease to accrue and be payable. At least thirty (30) days but no more than sixty (60) days prior to the redemption date, the Fiscal Agent shall mail a copy of such notice, by first class mail, postage prepaid, to the respective Owners thereof at their addresses appearing on the Bond Register. The actual receipt by the Owner of any Bond of notice of such redemption shall not be a condition precedent thereto, and failure to receive such notice shall not affect the validity of the proceedings for the redemption of such Bonds, or the cessation of interest on the redemption date. A certificate by the Fiscal Agent that notice of such redemption has been given as herein provided shall be conclusive as against all parties. The Fiscal Agent shall take the following additional actions with respect to such notice of redemption provided that neither the failure to take such actions nor any defect in the action taken shall affect the validity of the proceedings for such redemption: (a) On the date on which the notice of redemption is mailed to the Owners of the Bonds pursuant to the provisions above, such notice of redemption shall be given by (i) first- class mail, postage prepaid, (ii) confirmed facsimile transmission, or (iii) overnight delivery service, to each of the following securities depositories: LAI-I0952.2 22 41133-5-JFA-OO/04191 ~~,~".. o o (1) The Depository Trust Company 711 Stewart Avenue Garden City, New York 11530 Facsimile transmission: (516) 227-4164 (516) 227-4190 Phone: (516) 227-4000 (2) Midwest Securities Trust Company Capital Structures -- Call Notification 440 South LaSalle Street Chicago, Illinois 60605 Facsimile transmission: (312) 663-2959 (312) 663-2960 Phone: (312) 663-2511 (3) Philadelphia Depository Trust Company Reorganization Division 1900 Market Street Philadelphia, Pennsylvania 19103 Facsimile transmission: (215) 496-5058 Phone: (215) 496-5008 On the date on which the notice of redemption is mailed to the Owners of the Bonds pursuant to the provisions above, such notice of redemption shall be given by (i) first-class mail, postage prepaid, or (ii) overnight delivery service, to each of the following services: (1) Financial Information, Inc. Daily Called Bond Service 30 Montgomery Street, lOth Floor Jersey City, New Jersey 07302 Attention: Editor Phone: (201) 332-5400 (2) Interactive Data Corporation's Bond Service 22 Cortland Street New York, New York 10007 Phone: (212) 285-0700 (3) Kenny Information Service's Called Bond Service 65 Broadway, 16th Floor New York, New York 10006 Phone: (212) 770-4500 (4) Moody's Municipal Government 99 Church Street, 8th Floor New York, New York 10007 Attention: Municipal News Reports Phone: (212) 553-0300 LAI-I09S2.2 23 41133-5-JFA-09/04/91 o o (5) Standard & Poor's Called Bond Service 25 Broadway, Third Floor New York, New York 10004 Phone: (212) 208-8000 Section 4.04. Partial Redemotion of Bonds. Upon surrender of any Bond to be redeemed in part only, the City shall execute and the Fiscal Agent shall authenticate and deliver to the Owner, at the expense of the City, a new Bond or Bonds of authorized denominations equal in aggregate principal amount to the unredeemed portion of the same interest rate and the same maturity. Section 4.05. Effect of Notice and Availabilitv of Redemotion Monev. Notice of redemption having been duly given, as provided in Section 4.03, and the amount necessary for the redemption having been made available for that purpose and being available therefor on the date fixed for such redemption: (a) the Bonds, or portions thereof, designated for redemption shall, on the date fixed for redemption, become due and payable at the redemption price thereof as provided in this Agreement, anything in this Agreement or in the Bonds to the contrary notwithstanding; (b) upon presentation and surrender thereof at the principal corporate trust office of the Fiscal Agent, the redemption price of such Bonds shall be paid to the Owner thereof; (c) after the redemption date the Bonds or portions thereof so designated for redemption shall be deemed to be no longer outstanding and such Bonds or portions thereof shall cease to bear further interest; and (d) after the date fixed for redemption no Owner of any of the Bonds or portions thereof so designated for redemption shall be entitled to any of the benefits of this Agreement, or to any other rights, except with respect to payment of the redemption price and interest accrued to the redemption date from the amounts so made available. ARTICLE V CREATION OF FUNDS AND ACCOUNTS; APPLICATION OF PROCEEDS AND ASSESSMENTS Section 5.01. Funds and Accounts. In connection with the Bonds issued hereunder, there are hereby created and established the following funds and accounts. The City agrees and covenants to maintain, so long as any Bonds are Outstanding, the following funds and accounts: LAl-I09S2.2 24 41133-S-JFA-09/04/91 o o (1) The Assessment District No. 987 (Verdemont Area) Improvement Fund (the "Improvement Fund") in which there shall be established and created a subaccount and a Cash Payment Account for the Bonds issued hereunder; and (2) The Assessment District No. 987 (Verdemont Area) Administrative Expense Fund (the "Administrative Expense Fund"). The Fiscal Agent agrees and covenants to maintain, so long as any Bonds are Outstanding, the following funds and accounts: (1) The Assessment District No. 987 (Verdemont Area) Assessment Fund (the "Assessment Fund"); (2) The Assessment District No. 987 (Verdemont Area) Redemption Fund (the "Redemption Fund"), in which there shall be established and created a Principal Account, an Interest Account, and a Prepayment Account; (3) The Assessment District No. 987 (Verdemont Area) Reserve Fund (the "Reserve Fund"); and (4) The Assessment District No. 987 (Verdemont Area) Rebate Fund (the "Rebate Fund"). All moneys in said funds and accounts shall be held by the City or Fiscal Agent in trust and shall be accounted for separately and apart from all other accounts, funds, moneys or other resources and shall be allocated, applied and disbursed solely to the uses and purposes set forth in this Article. Section 5.02. Assessment Fund. On those dates following the date on which the Finance Director receives money from the Auditor-Controller of the County constituting the City's apportionment of tax revenues (including Assessment Installments and moneys collected representing the Administrative Expense Requirement) received on behalf of the City, (any such apportionment being hereinafter referred to as an "Apportionment"), the City will authorize the Finance Director to deposit a portion of such Apportionment to the Administration Expense Fund as provided by Section 5.03 hereof and the City will authorize the Finance Director to deposit the remainder of such Apportionment and any other amounts constituting Assessment Installments (exclusive of amounts representing the Administrative Expense Requirement) with the Fiscal Agent for deposit to the Assessment Fund. On or prior to the first day of March and September of each year, the Fiscal Agent is to then transfer moneys on deposit in the Assessment Fund in the amounts LAI-I09S2.2 25 41133-5-JFA-09/04I9J o o set forth in the following Sections, in the following order or priority, to: (1) the Interest Account of the Redemption Fund, an amount sufficient to make the Interest Payment on the next succeeding Interest Payment Date for the Bonds; (2) the Principal Account of the Redemption Fund, with respect to March 1 of each year up to one-half of the amount needed to make the Principal Payment due on the following September 2 on the Outstanding Bonds, and with respect to September 1 of each year, an amount which, when combined with amounts on deposit in the Principal Account, shall equal the amount needed to make the Principal Payment due on the following September 2 on the Outstanding Bonds; (3) any remaining portion of each Apportionment shall remain in the Assessment Fund. Any moneys remaining in the Assessment Fund after the deposits described above shall be transferred by the Fiscal Agent, at the written direction of the City, and to the extent that there are sufficient moneys on deposit therein, to the Prepayment Account of the Redemption Fund and used to redeem Bonds as provided herein. To the extent that there are insufficient moneys to redeem Bonds, such moneys shall be used by the Fiscal Agent, at the direction of the City, as a credit against each of the unpaid assessments in the amounts equal to each parcel's share or portion thereof, of the total amount of assessment to be levied. Upon provision for payment or redemption of all Bonds and after payment of any amounts due to the Fiscal Agent, all moneys remaining in the Assessment Fund shall be paid to the City. Section 5.03. Administrative Exoense Fund. upon receipt of an Apportionment, the Finance Director shall transfer the amounts designated as the Administrative Expense Requirement to the Administrative Expense Fund. The Finance Director shall apply the moneys on deposit in the Administrative Expense Fund for payment of Administrative' Expenses, as directed by the superintendent of Streets. Fees or charges incurred by the City in performance of its obligations hereunder, shall be paid from the Administrative Expense Fund, and the fees or charges payable to the County for the County's collection services described herein shall be retained by the County, pursuant to the provisions of Section 8682 of the Act, and shall not be transferred to the City or the Fiscal Agent or considered part of the Apportionment. Such fees or charges shall be reimbursed or satisfied by the collection of such fees or charges or estimates thereof with the principal of LAt-l09S2.2 26 41133-5-JFA-09/04191 -"",;-,...c,._>it.~".~",",~- o o and interest on the Assessment Installments due at the time of such collection. The amount of any such fees, charges or estimates thereof shall be apportioned pro rata and shall be collected with the same collection and enforcement procedures and with the same priority and effect as with respect to the collection of the principal of and interest on the Unpaid Assessments. The Administrative Expenses shall be paid from amounts deposited in a subaccount of the Improvement Fund created to hold such moneys until the County begins collecting the Administrative Expense Requirements, as necessary for the Bonds. Section 5.04. Redemotion Fund. The principal of and interest on the Bonds until maturity shall be paid by the Fiscal Agent from the Redemption Fund. At the maturity of the Bonds, and after all principal and interest then due on any OUtstanding Bonds has been paid or provided for, moneys in the Redemption Fund shall be transferred to the Assessment Fund. For the purpose of assuring that payment of principal and interest on the Bonds will be made when due, on or prior to the first day of March or September of each year, the Fiscal Agent shall transfer to the Redemption Fund from the Assessment Fund the following amounts, to be used in the following priority: (a) An amount such that the balance in the Interest Account one (1) day prior to each Interest Payment Date shall be equal to the installment of interest due on the Bonds on said Interest Payment Date. Moneys in the Interest Account shall be used for the payment of interest on the Bonds as the same becomes due. (b) With respect to March 1 of each year, an amount up to one-half of the principal payment due on the Bonds on the following September 2 to the Principal Account, and with respect to September 1 of each year, an amount which, when combined with amounts on deposit in the Principal Account shall equal the principal payment due on the Bonds on the following September 2. Moneys in the Principal Account shall be used for the payment of the principal of such Bonds as the same become due at maturity. (c) Any amounts remaining in the Redemption Fund on September 15 of each year, after all principal and interest payments due on the prior September 2 shall be transferred to the Assessment Fund. preoavment Account. Moneys set aside in the Prepayment Account of the Redemption Fund shall be used solely for the purpose of redeeming Bonds and shall be applied on or after the redemption date to the payment of principal of and premium on the Bonds to be redeemed upon presentation and surrender of such Bonds. LAI-I09S2.2 27 41133-S.JFA-09/04/91 II! ... ... o o Upon receiving any prepayment of an Assessment, the Finance Director shall transfer such prepayment to the Fiscal Agent for deposit in the Prepayment Account. At least three (3) business days before each Interest Payment Date, the Fiscal Agent shall withdraw from the prepayment Account and transfer to the Redemption Fund, the installment of principal due and interest accrued relating to such prepayment to the applicable Interest Payment Date. Any surplus remaining in said account shall be used to advance the maturity of the Bonds as provided in Part 11.1 of the Act. If, after all of the Bonds have been redeemed and cancelled or paid and cancelled, there are moneys remaining in any account of the Redemption Fund, said moneys shall be transferred to the Assessment Fund, provided, that if said moneys are part of the proceeds of refunding bonds said moneys shall be transferred to the fund or account created for the payment of principal of and interest on such refunding bonds. Section 5.05. Reserve Fund. There shall be created and established a Reserve Fund for the Bonds. The amount representing the Reserve Requirement shall be maintained in the Reserve Fund at all times. The Reserve Requirement shall be calculated based upon the total OUtstanding Bonds, as provided in the definition of the Reserve Requirement. Moneys in the Reserve Fund shall be used solely for the purpose of paying the principal of and interest on the Bonds when due in the event that the moneys in the Redemption Fund are insufficient therefor, and for deposit to the Rebate Fund as required. The Fiscal Agent shall withdraw moneys as necessary from the Reserve Fund for deposit in the Redemption Fund on or before the first day of March and September of each year. In the event Unpaid Assessments are prepaid, in whole or in part, the Assessment thus prepaid shall be reduced by an amount equal to the ratio of the total amount initially provided for the Reserve Fund to the total amount originally assessed in the proceedings for the issuance of the Bonds, multiplied by the total amount of the assessment to be prepaid, and the amount thus determined shall be transferred from the Reserve Fund to the Prepayment Account of the Redemption Fund. The City shall notify, or shall cause the Fiscal Agent to be notified, of such amounts to be transferred. In the event that moneys in (i) the Reserve Fund, (ii) the Redemption Fund, (iii) the Improvement Fund, and (iv) the Assessment Fund are sufficient to retire all of the Outstanding Bonds plus accrued interest thereon, such moneys shall be transferred to the Redemption Fund for the Bonds and collection of the remaining Unpaid Assessments shall cease. LAI-l0952.2 28 41133~S~JFA-09/04191 ."-,~.,~ ... . o o All amounts remaining in the Reserve Fund in the year in which the last Assessment Installments become due and payable shall be credited toward said assessments as set forth below. On or prior to July 1st of the Fiscal Year next preceding the Fiscal Year in which the last unpaid Assessment Installment becomes due and payable, the City shall determine the amount remaining in the Reserve Fund, and shall declare such amount to be surplus and order the same to be credited in the manner set forth in Section 10427.1 of the 1913 Act; provided that if all or any part of such Assessments remain unpaid and are payable in installments, the amount apportioned to each parcel shall be credited against the last of such unpaid Assessment Installments and, if the amount apportioned to each parcel exceeds the amount of said last installment, then such excess shall be credited against the next to last of such Assessment Installments. Notwithstanding any prov~s~ons herein to the contrary, moneys in the Reserve Fund in excess of the Reserve Requirement (other than investment earnings) shall be withdrawn from the Reserve Fund by the Fiscal Agent each July 1, and shall be transferred to the Assessment Fund and shall be used as provided in Section 5.02. Section 5.06. Imorovement Fund. (a) The proceeds of the Bonds shall be deposited into the Improvement Fund and shall be applied, with any amounts in the Cash Payment Account, to pay (i) the costs of issuing the Bonds, and (ii) the Project Costs, nrovided, however, that moneys in the Cash Payment Account of the Improvement Fund shall only be used to pay the Project Costs. Amounts to pay the costs of issuing any Bonds shall be paid from the Improvement Fund, upon receipt by the Fiscal Agent of written direction from the Superintendent of Streets, stating the payee and the amount owing. Amounts for Project Costs for the Project shall be disbursed by the Fiscal Agent as specified by the Superintendent of Streets, from the Improvement Fund and from the Cash Payment Account therein, on a pro rata basis, only upon receipt of a written certificate, substantially in the form attached hereto as Exhibit A, from the Superintendent of Streets stating that (1) the conditions to the release of such funds have been satisfied, (2) the name of the person to whom payment is due, (3) the amount to be paid, (4) the purpose for which the obligation to be paid was incurred, (5) there has not been filed with or served upon the City notice of any lien, right to lien or attachment upon, stop notice or claim affecting the right to receive payment of, any of the moneys payable to any of the persons named in such certificate or written requisition, which has not been released or will not be released simultaneously with the payment of such obligation, other than materialmen's or mechanics' liens accruing by mere operation of law. LAI-I09S2.2 29 41133-S-JFA-09/04/91 o o (b) Pursuant to Section 10427 of the 1913 Act, if, after completion of the Project and the payment of all claims from the Improvement Fund, notice of which shall be given to the Fiscal Agent by the Superintendent of Streets, the Mayor and Common Council determine that a surplus remains in the Improvement Fund, any such surplus shall be used as follows: (i) For transfer to the general fund of the City, provided that the amount of any such transfer shall not exceed the lesser of one thousand dollars ($1,000) or five percent (5%) of the total amount expended from such Improvement Fund; (ii) For the maintenance of the Project; (iii) As a credit upon Assessments and any supplemental Assessments, in the manner provided in Section 10427.1 of the 1913 Act; (iv) To call Bonds, thereby reducing outstanding assessments and subsequent assessment installments; and (v) For any other purpose authorized by Sections 10427 or 10427.1 of the 1913 Act or as otherwise authorized by the 1913 Act. (c) Notwithstanding anything herein to the contrary, if within three (3) years from the Closing Date for the Bonds, ' any funds remain on deposit in the Improvement Fund, the Fiscal Agent shall immediately invest such amount in Tax-Exempt obligations at the direction of the City or shall restrict the Yield on such amounts such that the Yield on such amounts is not in excess of the Yield on such Bonds, unless in the opinion of Bond Counsel delivered to the Fiscal Agent, such restriction is not necessary to prevent an impairment of the exclusion of interest on such Bonds from gross income for federal income tax purposes. (d) Notwithstanding the foregoing, if necessary for any Bonds, there shall be deposited into the Improvement Fund an amount specified in Section 3.09 to pay Administrative Expenses until such time as the City begins collecting the Administrative Expense Requirement. Section 5.07. Rebate Fund. (a) The Fiscal Agent shall establish and maintain a fund separate from any other fund established and maintained hereunder designated as the Rebate Fund. Subject to the transfer provisions provided in paragraph (e) below, all moneys at any time deposited in the Rebate Fund shall be held by the Fiscal Agent in trust, to the extent required to satisfy the Rebate Requirement for payment to the federal government of the United LAI-I09S2.2 30 41133-5-JFA-09f04/91 .I. o o States of America. Neither the City nor the Owner of any Bonds shall have any rights in or claim to such money. All amounts deposited into or on deposit in the Rebate Fund shall be governed by this Section and by the Tax Certificate. The Fiscal Agent shall be deemed to have complied with such provisions if it follows the directions of the City including supplying all necessary information in the manner provided in the Tax Certificate, and shall have no liability or responsibility to enforce compliance by the City with the terms of the Tax Certificate. (b) The Fiscal Agent shall have no obligation to rebate any amounts required to be rebated pursuant to this Section, other than from moneys held in the funds and accounts created under this Agreement or from other moneys provided to it by the City. (c) The Fiscal Agent shall invest all amounts held in the Rebate Fund at the written direction of the City in Federal Securities, subject to the restrictions set forth in the Tax Certificate. The Fiscal Agent shall retain all earnings (calculated by taking into account net gains or losses on sales or exchanges and taking into account amortized discount or premium as a gain or loss, respectively) on investments held in the Rebate Fund. Money shall not be transferred from the Rebate Fund except as provided in paragraph (e) below. (d) Upon receipt of the City's written directions, the Fiscal Agent shall remit part or all of the balances in the Rebate Fund for the Bonds to the United States, as so directed. In addition, on any date so directed by the City and on the first day of any Bond Year for the Bonds, if the amount credited to the Rebate Fund exceeds the Rebate Requirement, the Fiscal Agent will deposit moneys into or transfer moneys out of the Rebate Fund from or into such accounts or funds as directed in writing by the City. Any funds remaining in the Rebate Fund after redemption and payment of all of the Bonds and payment and satisfaction of any Rebate Requirement shall be withdrawn and remitted to the City. (e) Notwithstanding any other provision of this Agreement, including in particular Article VII hereof, the obligation to remit the Rebate Requirement to the United States and to comply with all other requirements of this Section and the Tax Certificate shall survive the defeasance or payment in full of the Bonds. Section 5.08. Investments. Moneys held in any of the funds and accounts under this Agreement shall be invested at the written direction of the Finance Director only in Authorized Investments which shall be deemed at all times to be a part of such funds and accounts. The Fiscal Agent shall provide monthly reports, on the tenth day of each month, of the principal LAI-I09S2.2 31 41133-S-JFA..09/04191 - o o balances and investment earnings thereon in each fund and account maintained for the Assessment District. . Authorized Investments may be purchased at such prices as may be directed by the Finance Director in written directions (or telephonic directions confirmed in writing) delivered to the Fiscal Agent. All Authorized Investments shall be acquired subject to the limitations set forth in Section 6.02(e), the limitations as to maturities hereinafter in this section set forth and such additional limitations or requirements consistent with the foregoing as may be established by the Finance Director. Moneys in all funds and accounts except for the Reserve Fund shall be invested in Authorized Investments maturing, or with respect to which payments of principal and interest are scheduled or otherwise payable, not later than the date on which it is estimated that such moneys will be required by the Fiscal Agent for the purposes specified in this Agreement. Moneys in the Reserve Fund shall be invested in Authorized Investments, 50% of which must mature within six (6) months and 50% of which must mature within one (1) year; however, if such investments may be redeemed without premium or penalty on the business day prior to each Interest Payment Date, 100% of the amount of the Reserve Fund may be invested in such redeemable investments of any maturity on or prior to September 2, 2011. Authorized Investments purchased under a repurchase agreement may be deemed to mature on the date or dates on which the Fiscal Agent may deliver such Authorized Investments for repurchase under such agreement. All interest, profits and other income received from the investment of moneys in any fund or account established pursuant to this Agreement (with the exception of the Rebate Fund) shall, upon receipt by the Fiscal Agent, be deposited to the Improvement Fund until completion of construction and thereafter to the Assignment Fund. All interest, profits and other income received from the investment of moneys in the Rebate Fund shall be retained in the Rebate Fund and applied in accordance with Section 5.07 hereof. Notwithstanding anything to the contrary contained in this Section, an amount of interest received with respect to any Authorized Investment equal to the amount of accrued interest, if any, paid as part of the purchase price of such Authorized Investment shall be credited to the fund or account for the credit of which such Authorized Investment was acquired. For the purpose of determining the amount in any fund or account other than the Reserve Fund, all Authorized Investments credited to such fund or account shall be valued at the adjusted book value (plus, prior to the first payment of interest following acquisition, the amount of any accrued interest paid as part of the purchase price). Amounts in the LAI-I09S2.2 32 41133-5-JFA-09104/91 o o Reserve Fund shall be valued at their fair market value at least semi-annually (or more frequently as may be requested by the Finance Director) . The Fiscal Agent may act as principal or agent in the making or disposing of any investment. The Fiscal Agent may sell at the best market price obtainable, or present for redemption, any Authorized Investment so purchased whenever it shall be necessary to provide moneys to meet any required payment, transfer, withdrawal or disbursement from the fund or account to which such Authorized Investment is credited, and, subject to the provisions of Section 8.04, the Fiscal Agent shall not be liable or responsible for any loss resulting from such investment. In the absence of written investment direction from the Finance Director received at least two (2) Business Days prior to the maturity of an Authorized Investment, the Fiscal Agent shall invest solely in Authorized Investments set forth in subsection (3) of the definition thereof, unless the amount to be invested is in excess of $100,000, in which case the Fiscal Agent shall invest such moneys in Federal Securities which are SLGS. ARTICLE VI COVENANTS AND WARRANTY Section 6.01. Warranty. The City shall preserve and protect the security, of the Bonds and the rights of the Owners against all claims and demands of all persons. Section 6.02. Covenants. So long as any of the Bonds are Outstanding and unpaid, the City makes the following covenants with the Owners under the provisions of the 1913 Act, the Act and this Agreement (to be performed by the City or its proper officers, agents or employees), which covenants are necessary, convenient and desirable to secure the Bonds and tend to make them more marketable; provided, however, that said covenants do not require the City to expend any funds or moneys other than the Assessments: (a) Punctual PaYment: Covenant Aqainst Encumbrances. The City covenants that it will receive all Assessment Installments in trust and will, consistent with Section 5.02 hereof, deposit the Assessment Installments with the Fiscal Agent and the City shall have no beneficial right or interest in the amounts so deposited except as provided by this Agreement. All such Assessment Installments, whether received by the City in trust or deposited with the Fiscal Agent, all as herein provided, shall nevertheless be disbursed, allocated and applied solely to the uses and purposes herein set forth, and shall be accounted for separately and apart from all other money, funds, accounts or other resources of the City. LAI-J0952.2 33 41133-S-JFA-09/04/91 .,~ o o The City covenants that it will duly and punctually pay or cause to be paid the principal of and interest on every Bond issued hereunder, together with the premium, if any, thereon on the date, at the place and in the manner set forth in the Bonds and in accordance with this Agreement to the extent Assessments and interest earnings transferred to the Redemption Fund are . available therefor, and that the payments into the Improvement Fund, the Redemption Fund and the Reserve Fund will be made, all in strict conformity with the terms of the Bonds and this Agreement, and that it will faithfully observe and perform all of the conditions, covenants and requirements of this Agreement and all Supplements and of the Bonds issued hereunder. If at any time the total balance in the Redemption Fund, the Improvement Fund, the Assessment Fund, and the Reserve Fund is sufficient to redeem all Outstanding Bonds pursuant to Section 4.01 hereof, the Finance Director may direct the Fiscal Agent to effect such redemption on the earliest date on which all outstanding Bonds may be redeemed. The City will not mortgage or otherwise encumber, pledge or place any charge upon any of the Assessment Installments, and will not issue any obligation or security superior to the Bonds, payable in whole or in part from the Unpaid Assessments. (b) Commence Foreclosure Proceedinas. The District covenants for the benefit of the Owners of the Bonds that it will determine or cause to be determined, no later than February 15 and June 15 of each year, whether or not any owners of property within the District are delinquent in the payment of Assessments and, if such delinquencies exist, the City will order and cause to be commenced no later than April 1 (with respect to the February 15 determination) or August 1 (with respect to the June 15 determination date), and thereafter diligently prosecute, an action in the superior court to foreclose the lien of any Assessments or installment thereof not paid when due, orovided, however, that the City shall not be required to order the commencement of foreclosure proceedings if (i) the total Assessments delinquency in the District for such Fiscal Year is less than five percent (5%) of the total Assessments levied in such Fiscal Year, and (ii) the Reserve Fund remains at the Reserve Requirement. Notwithstanding the foregoing, if the City determines that any single property owner in the District is delinquent in excess of ten thousand dollars ($10,000) in the payment of Assessments, then it will diligently institute, prosecute and pursue foreclosure proceedings against such property owner. The Finance Director shall notify the Mayor and Common Council and the City Attorney of any delinquency requiring the commencement of a foreclosure action pursuant hereto and the City Attorney shall commence, or cause to be commenced, such proceedings. The District may, but shall not be obligated to, advance funds from any source of legally available funds in order to maintain the Bond Reserve Fund at the Reserve Requirement. LAI.I09S2.2 34 41133-S-JFA-09/04/91 ~~~...,."~.""~,,,--,, .. o o (c) Payment of Claims. The City will pay and discharge any and all lawful claims for labor, materials or supplies which, if unpaid, might become a lien or charge upon any portion of the Project owned by the City or upon the Assessments or any part thereof, or upon any funds in the hands of the Fiscal Agent, or which might impair the security of the Bonds; provided that nothing herein contained shall require the City to make such payments so long as the City in good faith shall contest the validity of any such claims. (d) Books and Accounts. The City will cause the Fiscal Agent to keep proper books or records and accounts, separate from all other records and accounts of the City, in which complete and correct entries shall be made of all transactions relating to the Project, the levy of the Assessment and the deposits to the Redemption Fund. Such books of record and accounts shall at all times during business hours be subject to the inspection of the City or of the Owners of not less than ten percent (10%) of the principal amount of the Bonds then Outstanding or their representatives authorized in writing. (e) Tax Covenants. The City will not directly or indirectly use, or permit the use of, the proceeds of the Bonds or any other funds of the City or of the improvements acquired and constructed with the proceeds of the Bonds or any part thereof, or take or omit to take any action, which would cause the Bonds to be "arbitrage bonds" subject to federal income taxation by reason of Section 148 of the Internal Revenue Code of 1986, as amended (the "Code"), private activity bonds" subject to federal income taxation by reason of Section 141(a) of the Code, or obligations subject to federal income taxation because they are "federally guaranteed" as provided in Section 149 (b) of the Code; and to that end the City, with respect to the proceeds of the Bonds and such other funds, will comply with all requirements of such sections of the Code and all regulations of the United States Department of the Treasury to the extent that such requirements are, at that time, applicable and in effect, and will comply with the provisions of the Tax Certificate. In furtherance of the covenants of the City set forth above, the City will comply with the Tax Certificate, and the City hereby agrees and covenants to cause the Fiscal Agent to establish and maintain the Rebate Fund, for the purpose of segregating the Rebate Requirement (as that term is defined in the Tax Certificate) from all other moneys of the City and the Fiscal Agent in accordance with the Tax Certificate. The Fiscal Agent shall make any required deposits to the Rebate Fund from the funds and in the order of priority as specified in Section 5.07 of this Agreement and the Tax Certificate. (i) Without limiting the generality of the foregoing, the City agrees that there shall be paid from time to time all amounts required to be rebated to the United States pursuant to LAI-I09S2.2 35 41133-S-IFA-ll9/0419l o o Section 148(f) of the Code and any temporary, proposed or final Treasury Regulations as may be applicable to the Bonds from time to time. This covenant shall survive payment in full or defeasance of the Bonds. The City specifically covenants to pay or cause to be paid to the United States, at the times described in the Tax Certificate, the amounts required to be so paid by the Tax Certificate. The Fiscal Agent shall comply with the instructions of the City given in accordance with the Tax Certificate. (ii) Notwithstanding any prov1s10n of this Fiscal Agent Agreement, if the City shall provide to the Fiscal Agent an opinion of Bond Counsel that any specified action required under this Fiscal Agent Agreement is no longer required or that some further or different action is required to maintain the exclusion from gross income for federal income tax purposes of interest on the Bonds, the Fiscal Agent may conclusively rely on such opinion in complying with the requirements of the Fiscal Agent Agreement, and the covenants hereunder shall be deemed to be modified to the extent notwithstanding the provisions of Article VI hereof. (f) Comoletion of proiect. The City will diligently carry out and continue to completion with all practical dispatch the acquisition and construction of the Project in a sound and economical manner. The Project to be acquired or constructed may be amended as provided in the 1913 Act, but no amendment may be made which would substantially impair the security of the Bonds or the rights of the Owners. The City, or other public entities with whom the City has executed agreements as required by Section 10110 of the 1913 Act, will maintain the project, or cause it to be maintained, in accordance with the customary and reasonable maintenance and repair practices for such facilities. (g) Collection of the Administrative Exoense Reauirement. The City covenants that, commencing in Fiscal Year 1992-93, it will request the County collect annually an amount specified by the Finance Director to be the Administrative Expense Requirement, which amount will be expressed as a percentage of the annual levy of Assessment Installments, to pay for Administrative Expenses. The Administrative Expense Requirement so collected shall not exceed five percent of each assessment installment; such costs to be in addition to any costs collected pursuant to Sections 8682 and 8682.1 of the Act. ARTICLE VII AMENDMENTS TO AGREEMENT Section 7.01. Amendments Not Reauirinq Bondowner Consent. The City may from time to time, and at any time, without notice to or consent of any of the Bondowners, adopt Supplements hereto for any of the following purposes: LAI-I09S2.2 36 41l33-S-IFA.09/04191 o o (a) to cure any ambiguity, to correct or supplement any provisions herein which may be inconsistent with any other provision herein, or to make any other provision with respect to matters or questions arising under this Agreement or in any resolution or order of the City relating to this Agreement, provided that such action shall not adversely affect the interests of the Bondowners; (b) to add to the covenants and agreements of, and the limitations and the restrictions upon, the City contained in this Agreement, other covenants, agreements, limitations and restrictions to be observed by the City which are not contrary to or inconsistent with this Agreement as theretofore in effect; (e) to modify, amend or supplement this Agreement in such manner as to permit the qualification hereof under the Trust Indenture Act of 1939, as amended, or any similar federal statute hereafter in effect, and to add such other terms, conditions and provisions as may be permitted by said act or similar federal statute, and which shall not, materially adversely affect the interests of the Owners of the Bonds; or (d) to modify, alter, amend or supplement this Agreement in any other respect which is not materially adverse to the Bondowners. Section 7.02. Amendments Reauirina Bondowner Consent. Exclusive of the Supplements described in Section 3.01, the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding shall have the right to consent to and approve such Supplements as shall be deemed necessary or desirable by the City for the purpose of waiving, modifying, altering, amending, adding to or rescinding, in any particular, any of the terms or provisions contained in this Agreement; provided, however, that nothing herein shall permit, or be construed as permitting, (a) an extension of the' maturity date of the principal, or the payment date of interest on, any Bond, (b) a reduction in the principal amount of, or redemption premium on, any Bond or the rate of interest thereon, (c) a preference or priority of any Bond or Bonds over any other Bond or Bonds, or (d) a reduction in the aggregate principal amount of the Bonds the Owners of which are required to consent to such Supplement, without the consent of the Owners of all Bonds then Outstanding. If at any time the City shall desire to enter into a Supplement, which pursuant to the terms of this section shall require the consent of the Bondowners, the City shall so notify the Fiscal Agent and shall deliver to the Fiscal Agent a copy of the proposed Supplement. The Fiscal Agent shall, at the expense of the City, cause notice of the proposed Supplement to be mailed, by first class mail postage prepaid, to all Bondowners at their addresses as they appear in the Bond Register. Such notice shall briefly set forth the nature of the proposed Supplement and LAI-l0952.2 37 41133-S-JFA-09/04/91 o o shall state that a copy thereof is on file at the office of the Superintendent of Streets for inspection by all Bondowners. The failure of any Bondowners to receive such notice shall not affect the validity of such Supplement when consented to and approved by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding as required by this section. Whenever at any time within one year after the date of the first mailing of such notice the Fiscal Agent shall receive an instrument or instruments purporting to be executed by the Owners of not less than a majority in aggregate principal amount of the Bonds then Outstanding, which instrument or instruments shall refer to the proposed Supplement described in such notice, and shall specifically consent to and approve the Supplement substantially in the form of the copy referred to in such notice as on file with the Superintendent of Streets, such proposed Supplement, when duly executed by the City, shall thereafter become a part of the proceedings for the issuance of the Bonds. In determining whether the Owners of a majority of the aggregate principal amount of the Bonds have consented to the adoption of any Supplement, Bonds which are owned by the City or by any person directly or indirectly controlling or controlled by or under the direct or indirect common control with the City, shall be disregarded and shall be treated as though they were not OUtstanding for the purpose of any such determination. Upon the execution and delivery by the City and the Fiscal Agent of any Supplement and the receipt of consent to any such Supplement from the Owners of not less than a majority in aggregate principal amount of Bonds Outstanding in instances where such consent is required pursuant to the provisions of this section, this Agreement shall be, and shall be deemed to be, modified and amended in accordance therewith, and the respective rights, duties and obligations under this Agreement of the City, the Fiscal Agent and all Owners of Bonds then Outstanding shall thereafter be determined, exercised and enforced hereunder, subject in all respects to such modifications and amendments. Section 7.03. Notation of Bonds: Deliverv of Amended Bonds. After the effective date of any action taken as hereinabove provided, the City may determine that the Bonds may bear a notation, by endorsement in form approved by the City, as to such action, and in that case upon demand of the Owner of any Bond OUtstanding at such effective date and presentation of his Bond for the purpose at the office of the Fiscal Agent or at such additional offices as the Fiscal Agent may select and designate for that purpose, a suitable notation as to such action shall be made on such Bonds. If the City shall so determine, new Bonds so modified as, in the opinion of the City, shall be necessary to conform to such action shall be prepared and executed, and in that case upon demand of the Owner of any Bond Outstanding at such effective date such new Bonds shall be exchanged at the office of the Fiscal Agent or at such additional offices as the Fiscal Agent may select and designate for that purpose, without LAt-l09S2.2 38 41133-5-JFA-09/04/91 o o cost to each owner, for Bonds then Outstanding, upon surrender of such Outstanding Bonds. ARTICLE VIII FISCAL AGENT Section 8.01. Fiscal Aqent. Bank of America National Trust and Savings Association, having a corporate trust office in San Francisco, California, is hereby appointed Fiscal Agent for the purpose of receiving all money which the City is required to deposit with the Fiscal Agent hereunder, use and apply the same as provided in this Agreement. The Fiscal Agent is hereby authorized to and shall mail by first-class mail, postage prepaid, interest payments to the Bondowners, select Bonds for redemption, and maintain the Bond Register. The Fiscal Agent is hereby authorized to pay the principal of and premium, if any, on the Bonds when the same are duly presented to it for payment at maturity or upon redemption, to provide for the registration of transfer and exchange of Bonds presented to it for such purposes, to provide for the cancellation of Bonds all as provided in this Agreement, and to provide for the authentication of Bonds, and shall perform all other duties assigned to or imposed on it as provided in this Agreement. The Fiscal Agent shall keep accurate records of all funds administered by it and all Bonds paid and discharged by it. The Fiscal Agent is hereby authorized to pay the Bonds when duly presented for payment at maturity, or on redemption prior to maturity. The Fiscal Agent shall cancel all Bonds upon payment thereof or upon the surrender thereof by the City, pursuant to Section 11.01 hereof. The Fiscal Agent shall keep accurate records of all Bonds paid and discharged and cancelled by it. Detailed records with respect to each and every Nonpurpose Investment (as defined in the Tax Certificate) attributable to Gross Proceeds (as defined in the Tax Certificate) of the Bonds must be maintained by the Fiscal Agent including: (i) purchase date, (ii) purchase price, (iii) any accrued interest paid, (iv) face amount, (v) coupon rate, (vi) periodicity of interest payments, (vii) disposition price, (viii) any accrued interest received, and (ix) disposition date. In the event a Nonpurpose Investment is subject to a receipt of bids, the City shall maintain a record of all information establishing fair market value on the date such investment became a Nonpurpose Investment. Such detailed recordkeeping is required for the calculation of the Rebate Requirement which, in part, will require a determination of the difference between the actual aggregate earnings of all Nonpurpose Investments and the amount LAI-I09l2.2 39 41133-S-IFA-09/04/91 o o of such earnings assuming a rate of return equal to the Yield on the Bonds. The City shall from time to time, subject to any agreement between the City and the Fiscal Agent then in force, pay to the Fiscal Agent compensation for its services, reimburse the Fiscal Agent for all its advances and expenditures, including, but not limited to, advances to and fees and expenses of independent accountants, counsel and engineers or other experts employed by it in the exercise and performance of its powers and duties hereunder, and indemnify and save the Fiscal Agent harmless against liabilities not arising from its own negligence or willful misconduct which it may incur in the exercise and performance of its powers and duties hereunder, which indemnity shall survive discharge of the Bonds. All amounts owed by the City to the Fiscal Agent shall constitute Administrative Expenses. Section 8.02. Removal of Fiscal Aqent. The City may in the absence of an event of default at any time, in the exercise of its sole discretion, upon thirty (30) days prior written notice to the Fiscal Agent, remove the Fiscal Agent initially appointed, and any successor thereto, and may appoint a successor or successors thereto; provided that any such successor shall be a bank or trust company doing business and having a principal office in San Francisco or Los Angeles, California having a combined capital (exclusive of borrowed capital) and surplus of at least fifty million dollars ($50,000,000), and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purposes of this section the combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. The City shall notify the Bondowners in writing of any such removal of the Fiscal Agent and appointment of a successor thereto. Section 8.03. Resiqnation of Fiscal Aaent. The Fiscal Agent may at any time resign by giving written notice to the City. Upon receiving such notice of resignation, the City shall promptly appoint a successor Fiscal Agent by an instrument in writing; provided however, that in the event that the City does not appoint a successor Fiscal Agent within thirty (30) days following receipt of such notice of resignation, the resigning Fiscal Agent may petition an appropriate court having jurisdiction to appoint a successor Fiscal Agent. Any resignation or removal of the Fiscal Agent and appointment of a successor Fiscal Agent shall become effective only upon the acceptance of appointment by the successor Fiscal Agent, and notice to the Bondowners of the Fiscal Agent's identity and address. LAI-I0952.2 40 41133-.5-1FA-09/04191 o o Section 8.04 Merqer or Consolidation of Fiscal Aqent. Any company into which the Fiscal Agent may be merged or converted or with which any of them may be consolidated or any company resulting from any merger, conversion or consolidation to which any of them shall be a party or any company to which the Fiscal Agent may sell or transfer all or substantially all of its corporate trust business, provided that such company shall be eligible under the Fiscal Agent Agreement, shall be the successor to the Fiscal Agent without the execution or filing of any paper or further act, anything herein to the contrary notwithstanding. Section 8.05. Liabilitv of Fiscal Aqent. The recitals of fact and all promises, covenants and agreements contained herein and in the Bonds shall be taken as statements, promises, covenants and agreements of the City, and the Fiscal Agent assumes no responsibility for the correctness of the same and makes no representations as to the validity or sufficiency of this Agreement or of the Bonds, and shall incur no responsibility in respect thereof other than in connection with its duties or obligations herein or in the Bonds or in the certificate of authentication assigned to or imposed upon the Fiscal Agent. The Fiscal Agent shall have no duties or obligations other than as specifically set forth herein. The Fiscal Agent shall be under no responsibility or duty with respect to the issuance of the Bonds for value. The Fiscal Agent shall not be liable in connection with the performance of its duties hereunder, except for its own negligence or willful misconduct. The Fiscal Agent shall be protected in acting upon any notice, resolution, request, consent, order, certificate, report, Bond or other paper or documents believed by it to be genuine and to have been signed or presented by the proper party or parties. The Fiscal Agent may consult with counsel, who may be counsel to the City, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered hereunder in good faith and in accordance therewith. The Fiscal Agent shall not be bound to recognize any person as the Owner of a Bond unless and until such Bond is submitted for inspection, if required, and his title thereto satisfactorily established, if disputed. Whenever in the administration of its duties under this Agreement the Fiscal Agent shall deem it necessary or desirable that a matter be proved or established prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may, in the absence of bad faith on the part of the Fiscal Agent, be deemed to be conclusively proved and established by a written certificate of the City, and such certificate shall be full warrant to the Fiscal Agent for any action taken or suffered under the provisions of this Agreement upon the faith thereof, LAl-I09S2.2 41 41133-S-1FA-09/04/91 .:~.;..:.::..;;;:,...~- o o but in its discretion the Fiscal Agent may, in lieu thereof, accept other evidence of such matter or may require such additional evidence as to it may seem reasonable. The Fiscal Agent shall have no duty or obligation whatsoever to enforce the collection of Assessments or other funds to be deposited with it hereunder, or as to the correctness of any amounts received, but its liability shall be limited to the proper accounting for such funds as it shall actually receive. No provision in this Agreement shall require the Fiscal Agent to expend or risk its own funds or otherwise incur any financial liability in the performance of any of its duties hereunder, or in the exercise of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. ARTICLE IX EVENTS OF DEFAULT: REMEDIES Section 9.01. Event of Default. Anyone or more of the following events shall constitute an "event of default:" (a) Default in the due and punctual payment of the principal of or redemption premium, if any, on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed or from mandatory redemption; (b) Default in the due and punctual payment of the interest on any Bond when and as the same shall become due and payable; or (c) Default by the City in the observance of any of the agreements, conditions or covenants on its part in this Agreement or in the Bonds contained, and the continuation of such default for a period of thirty (30) days after the City shall have been given notice in writing of such default by the Fiscal Agent, provided that if within thirty (30) days the City has commenced curing of the default and diligently pursues elimination thereof, such period shall be extended to permit such default to be eliminated. Section 9.02. Remedies of Owners. occurrence of an event of default, any Owner for the equal benefit and protection of all situated: Following the shall have the right Owners similarly (al By mandamus or other suit or proceeding at law or in equity to enforce his or her rights against the City and any of the members, officers and employees of the City, and to compel the City or any such members, officers or employees to perform LAI-I09S2.2 42 41133-5-JFA-09/04/91 ~,....'^. ....._~"'.._-~._.." - o o and carry out their duties under the 1913 Act and their agreements with the Owners as provided in this Agreement; (b) By suit in equity to enjoin any actions or things which are unlawful or violate the rights of the Owners; or (c) Upon the happening of an event of default (as defined in Section 9.01), by a suit in equity to require the City and its members, officers and employees to account as the trustee of an express trust. Nothing in this article or in any other prov1s10n of this Agreement, or in the Bonds, shall affect or impair the obligation of the City, which is absolute and unconditional, to pay the interest on and principal of the Bonds to the respective owners of the Bonds at the respective dates of maturity, as herein provided, out of the Assessments pledged for such payment, or affect or impair the right of action, which is also absolute and unconditional, of such owners to institute suit to enforce such payment by virtue of the contract embodied in the Bonds and in this Agreement. A waiver of any default of breach of duty or contract by any Owner shall not affect any subsequent default or breach of duty or contract, or impair any rights or remedies on any such subsequent default or breach. No delay or omission by any Owner to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or an acquiescence therein, and every power and remedy conferred upon the Owners by the 1913 Act or the Act or by this article may be enforce and exercised from time to time and as often as shall be deemed expedient by the Owners. If any suit, action or proceeding to enforce any right or exercise any remedy is abandoned or determined adversely to the Owners, the City and the Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. No remedy herein conferred upon or reserved to the Owners is intended to be exclusive of any other remedy. Every such remedy shall be cumulative and shall be in addition to every other remedy given hereunder or now or hereafter existing, at law or in equity or by statute or otherwise, and may be exercised without exhausting and without regard to any other remedy conferred by the 1913 Act, the Act or any other law. Section 9.03. Actions bv Fiscal Aoent as Attornev-in- Fact. Any suit, action or proceeding which any Owner shall have the right to bring to enforce any right or remedy hereunder may be brought by the Fiscal Agent for the equal benefit and protection of all Owners, and the Fiscal Agent is hereby appointed (and the successive respective Owners of the Bonds, by taking and holding the same, shall be conclusively deemed so to LAI-I09,52.2 43 41133-,5~IFA-09/04/91 o o have appointed it) the true and lawful attorney-in-fact of the Owners for the purpose of bring in any such suit, action or proceeding and to do and perform any and all acts and things for and on behalf of the Owners as a class or classes, as may be necessary or advisable in the opinion of the Fiscal Agent as such attorney-in-fact. The Fiscal Agent shall not be liable with respect to any action taken or omitted to be taken by it in accordance with the request of the Owners of not less than a majority in aggregate principal amounts of the Bonds with respect to any proceeding for any remedy available to the Owners or the Fiscal Agent for exercising any trust or power conferred on the Fiscal Agent under this Agreement. ARTICLE X DEFEASANCE Section 10.01. Defeasance. If the City shall payor cause to be paid, or there shall otherwise be paid, to the Owners of any Outstanding Bonds the interest due thereon and the principal thereof, at the times and in the manner stipulated therein and in this Agreement, then the Owners of such Bonds shall cease to be entitled to the pledge of Assessments, and all covenants, agreements and other obligations of the City to the Owners of such Bonds under this Agreement shall thereupon cease, terminate and become void and be discharged and. satisfied; provided that the covenants set forth in Sections S.07(f) and 7.02(e) shall survive the defeasance or payment of the Bonds. In such event, the Fiscal Agent shall execute and deliver to the City all such instruments as may be desirable to evidence such discharge and satisfaction, and the Fiscal Agent shall pay over or deliver to the City after payment of any amounts due the Fiscal Agent hereunder all money or securities held by them pursuant to this Agreement which are not required for the payment of the interest due on, and the principal of, such Bonds. Any Outstanding Bond shall be deemed to have been paid within the meaning expressed in the first paragraph of this section if such Bond is paid in anyone or more of the following ways: (a) by paying or causing to be paid the principal of and interest with respect to such Bond, as and when the same become due and payable; (b) by depositing with the Fiscal Agent, in trust, at or before maturity, money which, together with the amounts then on deposit in the Assessment Fund, the Reserve Fund and the Redemption Fund, is fully sufficient to pay the principal of, premium and interest on all Bonds Outstanding as and when the same shall become due and payable; or LAl-I09S2.2 44 41133.5-JFA..09/04191 o o (c) by depositing with the Fiscal Agent, in trust, Federal Securities in such amount as the Finance Director determine will, together with the interest to accrue thereon and moneys then on deposit in the Assessment Fund, the Reserve Fund and the Redemption Fund, together with the interest to accrue thereon without further investment, be fully sufficient to pay and discharge the principal of, premium, if any, and interest on all Bonds Outstanding as and when the same shall become due and payable; then, notwithstanding that any Bonds shall not have been surrendered for payment, all obligations of the City under This Agreement with respect to all Outstanding Bonds shall cease and terminate, except for the obligation of the Fiscal Agent to pay or cause to be paid to the Owners of the Bonds not so surrendered and paid, all sums due thereon and except for the covenants of the City contained in Sections 5.07(f) and 7.02(e) hereof. Any money or securities deposited with the Fiscal Agent to defease the Bonds shall be accompanied by a certificate of a certified public accountant confirming the accuracy of the calculations establishing the sufficiency of such deposit, and an opinion of Bond Counsel that the deposit of such money or securities will not impair the exclusion from gross income or federal income tax purposes of interest on the Bonds. Any funds held by the Fiscal Agent at the time of payment or defeasance of the Bonds, which are not required for the purpose above mentioned, or for payment of amounts due the Fiscal Agent hereunder shall be paid over to the City. The Bonds and the original assessments shall remain in full force and effect and the Bonds shall be secured by the original assessments until (i) the Bonds mature, (ii) assessments are prepaid and the Bonds are redeemed, (iii) apportionment of the original assessments occurs pursuant to Parts 10.0 and 10.5 of Division 10 of the Bond law, or (iv) the original assessments are superseded and supplemented by reassessments and refunding bonds issued pursuant to Division 11 or Division 11.5 of the Streets and Highways Code, at which time the refunding escrow shall become the security for any outstanding Bonds not exchanged for refunding bonds. Any proceeds of sale of any refunding bonds may be deposited in escrow or trust with a bank or trust company and shall be secured in accordance with the laws applicable to funds of the City and shall be invested in Federal Securities. ARTICLE XI MISCELLANEOUS Section 11.01. Cancellation of Bonds. All Bonds surrendered to the Fiscal Agent for payment upon maturity or for redemption shall upon payment therefor and any Bond purchased by the City as authorized herein shall be cancelled forthwith and shall not be reissued. The Fiscal Agent shall hold such Bonds for a period of seven (7) years and furnish to the City a LAl-l0952.2 45 41133-S-JFA..Q9/04/91 - o o certificate stating that such Bonds have been cancelled and not reissued. After seven years, such Bonds shall be destroyed. Section 11.02. Execution of Documents and Proof of Ownershio. Any request, direction, consent, revocation of consent, or other instrument in writing required or permitted by this Agreement to be signed or executed by Bondowners may be in any number of concurrent instruments of similar tenor, may be signed or executed by such Owners in person or by their attorneys appointed by an instrument in writing for that purpose, or by the commercial bank, trust company or other depository for such Bonds. Proof of the execution of any such instrument, or of any instrument appointing any such attorney, and of the ownership of Bonds shall be sufficient for the purposes of this Agreement (except as otherwise herein provided), if made in the following manner: (a) The fact and date of the execution by any Owner or his or her attorney or any such instrument and of any instrument appointing any such attorney, may be proved by a signature guarantee of any commercial bank or trust company located within the United States of America. Where any such instrument is executed by an officer of a corporation or association or a member of a partnership on behalf of such corporation, association or partnership, such signature guarantee shall also constitute sufficient proof of his authority. (b) As to any Bond, the person in whose name the same shall be registered in the Bond Register shall be deemed and regarded as the absolute Owner thereof for all purposes, and payment of or on account of the principal of any such Bond, and the interest thereon, shall be made only to or upon the order of the registered Owner thereof or his or her legal representative. All such payments shall be valid and effectual to satisfy and discharge the liability upon such Bond and the interest thereon to the extent of the sum or sums to be paid. The Fiscal Agent shall not be affected by any notice to the contrary. Nothing contained in this Agreement shall be construed as limiting the Fiscal Agent to such proof, it being intended that the Fiscal Agent may accept other evidence of the matters herein stated which the Fiscal Agent may deem sufficient. Any request or consent of the Owner or any Bond shall bind every future Owner of the same Bond in respect of anything done or suffered to be done by the Fiscal Agent in pursuance of such request or consent. Section 11.03. Unclaimed Monevs. Anything in this Agreement to the contrary notwithstanding, any money held by the Fiscal Agent in trust for the payment and discharge of any of the Bonds which remains unclaimed for two (2) years after the date when such Bonds have become due and payable, if such money was held by the Fiscal Agent at such date, or for two (2) years after the date of deposit of such money if deposited with the Fiscal Agent after the said date when such Bonds become due and payable, LAt-t09S2.2 46 41133-S-JFA-09/04191 o o shall, at the written request of the City, be repaid by the Fiscal Agent to the City, as its absolute property and free from trust, and the Fiscal Agent shall thereupon be released and discharged with respect thereto and the Owners shall look only to the City for the payment of such Bonds; provided, however, that, before being required to make any such payment to the City, the Fiscal Agent shall, at the expense of the City, cause to be mailed to the registered Owners of such Bonds, at their addresses as they appear on the Bond Register, a notice that said money remains unclaimed and that, after a date named in said notice, which date shall not be less than thirty (30) days after the date of the mailing of such notice, the balance of such money then unclaimed will be returned to the City. Section 11.04. Provisions Constitute Contract: Successors. The provisions of this Agreement shall constitute a contract between the City and the Bondowners and the provisions hereof shall be construed in accordance with the laws of the State of California. In case any suit, action or proceeding to enforce any right or exerc~se any remedy shall be brought or taken and the Bondowner or the Fiscal Agent shall prevail, the Bondowner ~r the Fiscal Agent shall be entitled to receive from the Assessment District reimbursement for reasonable costs, expense, outlays and attorneys' fees and should said suit, action or proceeding be abandoned, or be determined adversely to the Bondowners or the Fiscal Agent, then the City, the Fiscal Agent and the Bondowners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. After the issuance and delivery of the Bonds this Agreement shall be irrepealable, but shall be subject to modifications to the extent and in the manner provided in this Agreement, but to no greater extent and in no other manner. This Agreement shall be binding upon and inure to the benefit of the City and the Fiscal Agent, and their respective successors and assigns. Section 11.05. Further Assurances: Incontestabilitv. The City will adopt, make, execute and deliver any and all such further resolutions, instruments and assurances as may be reasonably necessary or proper to carry out the intention or to facilitate the performance of this Agreement, and for the better assuring and confirming unto the Owners of the Bonds of the rights and benefits provided in this Agreement. After the sale and delivery of the Bonds by the City, the Bonds shall be incontestable by the City. LAl-I09S2.2 47 41133-S-JFA-09/04f91 o o Section 11.06. Severabilitv. If any covenant, agreement or provision, or any portion thereof, contained in this Agreement, or the application thereof to any person or circumstance, is held to be unconstitutional, invalid or unenforceable, the remainder of this Agreement and the application of any such covenant, agreement or provision, or portion thereof, to other persons or circumstances, shall be deemed severable and shall not be affected thereby, and this Agreement and the Bonds shall remain valid and the Bondowners shall retain all valid rights and benefits accorded to them under the laws of the State of California. If any Assessment is void or unenforceable, for any cause, or if Bonds are issued to represent or be secured by any Assessments and such issuance is not effective through the curative provisions in relation thereto under the 1913 Act or the Act to make them valid and enforceable, then a reassessment shall be made in the manner and form provided by the Act. Section 11.07. General Authorization. The Mayor and the City Clerk, the Superintendent of Streets, the Treasurer and the Finance Director of the City are hereby respectively authorized to do and perform from time to time any and all acts and things consistent with this Agreement necessary or appropriate to carry the same into effect. Section 11.08. Liberal Construction. This Agreement shall be liberally construed to the end that its purpose may be effected. No error, irregularity, informality and no neglect or omission herein or in any proceeding had pursuant hereto which does not directly affect the jurisdiction of the Mayor and Common Council shall void or invalidate this Agreement or such proceeding or any part thereof, or any act or determination made pursuant thereto. Section 11.09. Notice. Any notices required to be given to the City or the Fiscal Agent by the City or the Fiscal Agent, as the case may be, shall be mailed, first class, or personally delivered to the City or the Fiscal Agent at the following addresses: City of San Bernardino 300 North "D" Street San Bernardino, California 92418 Attention: Finance Director Bank of America NT & SA 555 South Flower Street Los Angeles, California 90071 Attention: Corporation Trust Administration Dept. No. 5510 LAl-t09S2.2 48 41133-S-IFA..09/04191 - o o Either party may, by written notice designate a different address to which notices shall be sent. IN WITNESS WHEREOF, the Mayor of City of San Bernardino has executed this Agreement, effective the date first written above. CITY OF SAN BERNARDINO \ By: Mayor of the City of San Bernardino (SEAL) ATTEST: Rachel Krasney, City Clerk City of San Bernardino APPROVED ,f\.~ T:) ;'-0:\;-'" AND LEG,'\L COi'rrENT. James F. P~~:1man, City At. rney ?-~ LAI-I09S2.2 49 41133..5-JFA-09/04191 - o o EXHIBIT A Reauisition for Disbursement of proiect Costs Payment Request No. ___ (Attach duplicate original of Payee's statement(s) or invoice(s) PROGRESS PAYMENT FULL/FINAL PAYMENT Bank of America National Trust and Savings Association, as Fiscal Agent (the "Fiscal Agent"), is hereby requested to pay from the Improvement Fund established for the City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds, pursuant to Section 5.06 of the Fiscal Agent Agreement, dated as of December 1, 1991 (the "Agreement") from the City of San Bernardino (the "City") to the Fiscal Agent, to the person, corporation or other entity designated below as Payee, the sum set forth below such designation, in payment of the Project Costs described below. The amount shown below is due and payable under a purchase order, contract or other authorization with respect to the project Costs described below and has not formed the basis of any prior request for payment. The City certifies, in connection with such payment, that: (1) the conditions to the release of such funds have been satisfied, (2) there has not been filed with or served upon the Issuer notice of any lien, right to lien or attachment upon, stop notice or claim affecting the right to receive payment of, any of the moneys payable to any of the persons named herein, which has not been released or will not be released simultaneously with the payment of such obligation, other than materialmens or mechanic's liens accruing by mere operation of law, and (3) the amount remaining in the Improvement Fund, together with interest earnings thereon or deposited therein, will, after payment of the amount set forth herein, be sufficient to pay all remaining Project Costs as now estimated. Payee: Purpose: Address: Amount: LAl-t09:52.2 A-1 41133-5-JFA-09/04/91 .. .. . - o o Moneys remaining in the Improvement Fund and to be added thereto will be sufficient to make payments of all remaining Project Costs. CITY OF SAN BERNARDINO Signature: Name: Dated: Title: Superintendent of Streets LAl.109S2.2 A - 2 41133-S-1FA-09/0419l .. . ? . o o .f/!; STONE & YOUNGBERG ue"ERS PACIFIC STOCK EXCHANGE December 2, 1991 15260 Venlura Bouleva.rd Suite 900 Shennan Oeks. Califomia 91403 Telephone: (818) 906-0315 Facsimile: (818) 789-1321 The Common Council City of San Bernardino 300 North "D" Street San Bernardino, CA 92418 Re: Offer to Purchase Bonds in an amount not to Exceed $709,105.38 Assessment District No. 987 Limited Obligation Improvement Bonds (Verdemont Area) Dear Common Council: Pursuant to discussions with Bond Counsel, Orrick, Herrington & Sutcliffe, and our investigation and analysis of the above captioned Bond issue of the City of San Bernardino (the "City"), Stone & Youngberg (the "Underwriter"), hereby offers to purchase all of the above-referenced Bonds subject to the following conditions: 1. The Bonds shall be issued pursuant to the Improvement Bond Act of 1915. 2. The par value of the Bonds shall be in an amount not to exceed $709,105.38. The Bonds shall mature in each year and in the amounts and at the rates of interest set forth on the Maturity Schedule attached hereto as Exhibit "A". 3. The Bonds shall be issued in denominations of $5,000 or in integral multiples thereof and one Bond in an odd amount due in 1993 as may be requested by the Underwr iter. 4. All Bonds shall be issued in registered form in accordance with instructions to be determined by the Underwriter prior to closing. SAN FRANCISCO (415) 981-1314. SAN DIEGO (619) 452-0504 o o The Common Council City of San Bernardino December 2, 1991 Page 2 5. The Bonds shall be dated December 1, 1991 and delivered on or before December 18, 1991 or any other date which is mutually agreed upon by the City and the Underwriter. 6. The Bonds will include serials and shall mature from September 2, 1993 through September 2, 2011. 7. The City shall establish a reserve fund in an amount equal to ten percent (10\) of the Bond proceeds and such reserve fund shall be established from Bond proceeds. 8. The City shall covenant to commence judicial foreclosure of delinquent assessments as provided on the Fiscal Agent Agreement. 9. The City shall furnish to the Underwriter a summary of property tax delinquencies which shall include for such delinquencies (i) the assessor's parcel number, (ii) the property owner's name, (iii) the amount of delinquent property taxes and (iv) the year or years of each delinquency. Such list shall be furnished to the Underwriter within 60 days of the City's receipt of the Fixed Charge Unpaid list from the County of San Bernardino. 10. Not later than the date of Closing or the seventh (7th) business day after the date hereof, whichever occurs first, the City will deliver to the Underwriter an Official statement dated the date of December 2, 1991, in such quantities as the Underwriter may reasonably request to permit compliance with Rule 15c2-12 of the Securities and Exchange Commission (17 C.F.R. 240.15c2-12), including any appendices, maps, exhibits, reports and statements. 11. The purchase price shall be discount of ____\). \ of par (a 12. The Bonds may be called for redemption prior to maturity on any March 2 or September 2 upon payment of 103 percent (103\) of the par value of the Bonds, plus accrued interest to the date of surrender or the date of redemption, whichever is earlier. o o The Common Council City of San Bernardino December 2, 1991 Page 3 13. The purchase price of the Bonds shall be paid in full in clearinghouse funds to the order of the City, upon delivery to the Underwriter of the Bonds accompanied by: (a) The approving legal oplnlon of Orrick, Herrington & Sutcliffe, Bond Counsel. The legal opinion shall be printed on the Bonds at no charge to us. (b) A no-litigation certificate of the City. (c) The opinion of Orrick, Herrington & Sutcliffe, Bond Counsel, dated the date of Closing, to the effect that (1) the Bonds are not subject to the registration requirements of the Securities Act of 1933, as amended, and the Fiscal Agent Agreement is exempt from qualification pursuant to the Trust Indenture Act of 1939, as amended; (2) the Purchase Contract has been duly authorized, executed and delivered by the City and (assuming due authorization, execution and delivery by, and enforceability against, the Underwriter) constitutes a valid and binding agreement of the City; and (3) the statements contained in the Official Statement, dated December 2, 1991, with respect to the Bonds, under the captions "THE BONDS", "SECURITY FOR THE BONDS," "TAX EXEMPTION" and "APPENDIX D - Form of Legal Opinion," insofar as such statements purport to. summarize certain provisions of the Fiscal Agent Agreement, the Bonds and our opinion concerning certain federal tax matters relating to the Bonds, are accurate in all material respects. 14. (a) The City shall pay the following expenses incidental to the performance of the City's obligations hereunder: (i) the cost of the printing of the bonds, the Preliminary Official Statement and the Official Statement; (ii) the fees, expenses and disbursements of engineers, accountants, Bond Counsel, appraisers, advisers and of any other experts or consultants and the o o The Common Council City of San Bernardino December 2. 1991 Page 4 Fiscal Agent retained by the City; and (iii) any other expenses and costs of the City incident to the performance of its obligations in connection with the authorization. issuance and sale of the Bonds. including out-of-pocket expenses of the City. (b) The Underwriter shall pay all expenses incurred by them. 15. The obligation of the Underwriter to accept delivery of and pay for the Bonds on the closing date shall be subject. at the option of the Underwriter. to the following additional conditions: (a) At the Closing Date. the resolution authorizing issuance of the Bonds and any other applicable agreement shall be in full force and effect. and shall not have been amended. modified or supplemented except as may have been agreed in writing by the Underwriter. and there shall have been taken in connection therewith. with the issuance of the Bonds and with the transactions contemplated thereby and by this Purchase Contract. all such actions as. in the opinion of Orrick. Herrington & Sutcliffe. Bond Counsel for the City. shall be necessary and appropriate: (b) Between the date hereof and the Closing Date. the market price or marketability of the Bonds at the initial official prices set forth herein shall not have been materially adversely affected. in the judgment of the Underwriter (evidenced by a written notice to the City terminating the obligation of the Underwriter to accept delivery of and pay for the Bonds) by reason of any of the following: (1) Legislation enacted or pending by the Congress of the United States of America or a decision rendered by a court established under Article III of the Constitution of the United Sates of America or by the Tax Court of the United States of America or an order. o o The Common Council City of San Bernardino December 2, 1991 Page 5 ruling, regulation (final, temporary or proposed), press release or other form of notice issued or made by or on behalf of the Treasury Department, the Joint Tax Committee, or the Internal Revenue Service of the United States of America, with the purpose or effect, directly or indirectly, of imposing federal income taxation upon the interest as would be received by the owners of the Bonds; (2) Legislation enacted or pending by the Congress of the United States of America, or an order, decree or injunction issued by any court of competent jurisdiction or an order, ruling, regulation (final, temporary or proposed), press release or other form of notice issued or made by or on behalf of the Securities and Exchange Commission, or any other governmental agency having jurisdiction of the subject matter, to the effect that obligations of the general character of the Bonds, or the Bonds, including any or all underlying arrangements, are not exempt from registration under or other requirements of the Securities Act of 1933, as amended, or that the Resolution is not exempt from qualification under or other requirements of the Trust Indenture Act of 1939, as amended, or that the issuance, offering or sale of obligations of the general character of the Bonds, or of the Bonds including any or all underwriting arrangements, as contemplated hereby or by the Official Statement or otherwise is or would be in violation of the federal securities laws as amended and then in effect; (3) Any amendments to the Federal or California Constitution or action by any Federal or California court, legislative body, regulatory body or other authority materially adversely affecting the tax status of the City, its property, income, o o The Common Council City of San Bernardino December 2, 1991 Page 6 securities (or interest thereon), validity or enforceability of the assessments or the ability of the City to acquire the improvements or undertake the financing as contemplated by the Resolution and the Official Statement; or (4) Any event occurring, or information becoming known which, in the judgment of the Underwriter, makes untrue or misleading in any material respect any statement or information contained in the Official Statement concerning the City, the Improvement Project, the landowners, or the property assessed. 16. This contract is conditioned upon the successful consummation of the Assessment District proceedings and should said proceedings for any reason fail to be successfully consummated, there shall be no obligation on the part of the City. Respectfully submitted, STONE & YOUNGBERG By: Partner Accepted this 2nd day of December, 1991 CITY OF SAN BERNARDINO Approved as to Form and Legal Content: James F. Penman, City Attorney By: By: W.R. Holcomb, Mayor ~.~- Maturitv Date 9/02/93 9/02/94 9/02/95 9/02/96 9/02/97 9/02/98 9/02/99 9/02/00 9/02/01 9/02/02 9/02/03 9/02/04 9/02/05 9/02/06 9/02/07 9/02/08 9/02/09 9/02/10 9/02/11 Total o o Interest Rate \ The net interest cost, which includes a discount of ____\, is \. The average coupon rate is \. EXHIBIT A $709,105.38 City of San Bernardino Assessment District No. 987 Limited Obligation Improvement Bonds (Verdemont Area) Principal Amount $ $709,105.38 All Bonds are re-offered at par. o o fRELlllrwrY OfFICIAL SfA'IBIBn' DAn:D NOVFJIIfR _. 1991 In the opinion of Orrick, Herrington" Sutcli He, Bond Counsel. based on an analysis of existing laws, regulations, rulings and court decisions and anUlling, a.ong other .at ters, co.pl iance wi th certain covenants and agree.ents, interest on the Bonds is excluded frOll gross incOlle for federal incOIIe tax purposes and is exellpt froll Cal ifornia personal inco.e taxes. In the opinion of Bond Counsel, interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative .ini.um taxes, although Bond Counsel observes that it is included in adjusted current earnings when calculating corporate alternative minimum taxable incOlle. Bond Counsel expresses no opinion regarding other tax consequences relat ing to the ownership or disposi tion of, or the accrual or receipt or interest on, the Bonds. See ''TAX EXBlPTION" herein. $109,105.311. CITY OF SAN BfRNARDINO Lllln:D IBLlGATICIt IIII'RCJVBIfNI' IMImS ASSfSSllFJfl' Dlsnncr NO. 9111 (VERDflKIff AREA) Dated: December I, 1991 Due: September 2 as shown below The Bonds described herein are being issued to finance the construction of certain pub I ic infrastructure improvements specially benefitting proper! ies within the boundaries of City of San Bernardino Assessment District No. 987 (Verdellont Area). The construction of the illprovements will be completed pursuant to the Municipal Improvement Act of 1913 (Division 12 of the Ca] ifornia Streets and Highways Code). The Bonds are issued pursuant to provisions of the Improvement Bond Act of 1915 (Division 10 of the California Streets and Highways Code). The Bonds are issued as ful]y registered Bonds in the denomination of $5.000 or any integra] multiple thereof with the exception of one Bond in an odd amount due in 1993. Interest is payable on March 2, 1992. and semiannual]y thereafter on March 2 and September 2 each year. Principal of and premium. if any. on the Bonds shall be payable at the corporate trust office of Bank of America. National Trust and Savings Association. San Francisco. California. Transfer Agent, Registrar and Paying Agent (the "Fiscal Agent"). Interest on the Bonds is payable by check or draft mai led to the registered owners as shown on the Fiscal Agent's books as of the fifteenth da~' preceding each interest payment date. The Bonds are suhject to redemption on any March 2 or Septt'mht'r 2 in advance of maturity at the option of the City of San Bernardino (the "City") upon giving 30 days' prior notice and upon payment of the principal and interest accrued thereon to the date of redemption or earlier surrender. plus a redemption premium of three perct'nt (3%) of the principal amount of Bonds to be redeemed. o o Under the provIsions of the Ilprove.ent Bond Act of 1915, install.ents of principal and interest sufficient to .eet annual Bond debt service are included on the regular county tax bills to owners of property against which there are unpaid assess.ents. These annual install.ents (less amounts to be used to pay adlinistrative expenses) are to be paid into the Redelption Fund, to be held by the City and used to pay debt service on the Bonds as it becomes due. To provide funds for payment of the Bonds and the interest thereon as a result of any delinquent install.ents, the City will establish a special Reserve Fund to be held by the Paying Agent and deposit therein Bond proceeds in the original ..ount of ten percent (10%) of the proceeds of the Bonds. The City is liable to advance funds to the Redemption Fund in the event of delinquent assess.ent install.ents only to the extent of funds available in the Reserve Fund. Additionally. the City has covenanted to initiate judicial foreclosure in the event of a del inquency as set forth in the Fiscal Agent Agree.ent. There is no assurance that sufficient funds will be available from the Reserve Fund for this purpose. Thus. if during the period of delinquency, there are insufficient available funds, a delay .ay occur in payments to the owners of the Bonds. In accordance with Section 8769(b) of the 1915 Act. the City has determined that it will not obligate itself to advance funds from its treasury to cure any deficiency in the Redemption Fund. Neither the faith and credit nor the taxing power of the City, the County of San Bernardino, the State of California or any political subdivision thereof is pledged to the payment of the Bonds. See the section of this Official Statement entitled "BONDOWNERS' RISKS" for a discussion of certain risk factors which should be considered in addition to other matters set forth herein in considering the investment quality of the Bonds. 1lA1lIun SOIEOOlE Due Interest Due Sept 2 Amount Rate frill Sept 2 Amount 1993 $ '.Ii " 2003 $ 1994 2004 1995 2005 1996 2006 1997 2007 1998 2008 1999 2009 2000 2010 2001 2011 2002 Interest Rate f.r.ill " " The Bonds are offered when, as and if issued and delivered to the Underwriter subject to the approval of Orrick, Herrington Ir Sutcliffe, Los Angeles, California, Bond Counsel. It is expected that the Bonds in definitive form shall be available for delivery on or about Decelber __, 1991. Stone Ir Youngberg Decelber __. 1991 o o ern Of SAN BfmWn)rNO SaD Beraardiao CouIIly. Cal i fOrDia IAYCIl AND '---Wl aDiCrL I.R. Holcomb, Mayor Esther R. Estrada, Council Me.ber First lard Jack Re illy, Counei I Member Second lard Ralph Hernandez, Council Me.ber Third lard Michael Maudsley, Council Mellber Fourth lard TOM Minor, Council Mellber Fifth lard Valerie Pope-Ludlam, Council Member Sixth Ward Norine Miller, Council Mellber Seventh Ward ern ATTCIlNEY James Penman eln ClBll Rachel Krasney eln 'lRFAs.1lFR David Kennedy eln S1'm Shauna Clark, City Administrator Andrew Green, Director of Finance Roger Hardgrave, Director of Public Works/City Engineering ASS~~ fMilNtD GFB-Friedrich & Associates, Inc. Riverside. California B(Jfl) COONSEL Orrick. Herrington & Sutcliffe Los Angeles, California flsrAL AGtM Bank of America, National Trust and Savings Association San Francisco. California o o TABlE OF aMBn'S fm stMMARY STATOIENT .................................................. 11fE BONDS .......................................................... Authori ty for Issuance ........................................ Descript ion of the Bonds ...................................... Rede.pt i on of the Bonds ....................................... Purpose of the Bonds .......................................... SECURITY FOR THE BONDS ............................................. General ....................................................... Limited Issuer Liability Upon Delinquency..................... Covenant to Commence Superior Court Foreclosure ............... Establ ish.ent of Special Funds ................................ Inves tments ................................................... Sources and Uses of Funds ..................................... Priority of Lien .............................................. Annual Debt Service ........................................... THE IMPROVBlENT PROJECf ............................................ Si te Locat ion and Land Use .................................... Property Tax Del inquencies .................................... THE ASSESSMENT DISTRICT ............................................ BONDOWNERS' RISKS.................................................. General ....................................................... Limited Issuer Obligation Upon Delinquency........... Absence of Market for the Bonds ............................... Bankrupt cy and Forecl osure .................................... Risk of Loss of Tax Exempt ion................................. LEGAL OPINION ...................................................... TAX EXBlPI'ION ...................................................... DEFEASANCE ......................................................... NO LITIGATION ...................................................... NO RATING .......................................................... UNDERWRITING ....................................................... MISCELLANEOUS ...................................................... APPENDIX A - Assessment Diagram ................. ... ........... ... A-I APPENDIX B - Property Ownership, Assessments and Assessed Valuation Table.................................. B-1 APPENDIX C - General Information for the City of San Bernardino... (-I APPENDIX D - Form of Legal Opinion ............................... 1l-1 o o 10 IIDI IT lAY ar<<DN: The purpose of this Official Stateaent is to supply inforllation to prospective purchasers of $709.105.38* principal ..ount of City of San Bernardino. Assessaent District No. 987 (Verde.ont Area) Liaited ObI igat ion laproveaent Bonds (the "Bonds"). issued pursuant to the laproveaent Bond Act of 1915 (the "Bond Law"). The infor.ation set forth herein has been furnished by the City of San Bernardino (the "City") and by sources which are believed to be accurate and reliable but is not guaranteed as to accuracy or coapleteness. Statements contained in this Official Statellent which involve estillates. forecasts. or other aatters of opinion. whether or not expressly so described herein, are intended solely as such and are not to be construed as representations of fact. Further. the informat ion and expressions of opinion contained here in are subject to change without notice and neither the delivery of this Official StateMent nor any sale made hereunder will. under any circumstances, create any iapl icat ion that there has been no change in the affai rs of the Ci ty or any other parties described herein. No dealer. broker, salesperson or other person has been authorized by the City to give any information or to .ake any representations other than those contained in this Official Statement, and. if given or lIade. such other infur.ation or representations must not be relied upon as having heen authorized by the City. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy. nor will there be any sale of. the Bonds by any person in any jurisdiction in which it is unlawful for such person to aake such offer, solicitation or sale. The City deems this Official Statement to be "final" as of its date for purposes of Rule 15c2-12 of the Securities and Exchange Commission. except for the omission of offering prices. interest rates and principal amounts per aaturity; it is subject to amendment following the date of its del ivery and prior to the date of delivery of the Bonds, as necessary, in order to provide the aost current information and specific financial data to prospective purchasers of the Bonds. The summaries and references to the Bond Law, the resolutions and to other statutes and documents referred to herein do not purport to be comprehensive or definitive, and are qualified in their entireties by reference to each such statute and document. The Official Statement does not constitute a contract between any' Bond Owner and the City or the Underwriter. IN CONNElilON IITII TIllS BOND UNDERWRITING, TIlE UNDERWRITER MAY O\TRAllOT OR EFFEli 'ffiANSAliIONS '"101 STABILIZE OR MAINTAIN TIlE MARKET PRICE OF THE BONDS DESCR I BED HERE I N AT A LEVEL ABOVE ntA T '" 101M I GIIT OO1fERW I SE PREVAil IN TIlE OP~ MARKET. SUCH STABILIZING, IF COMM~CED, MAY BE DISCONTINUED AT ANY TIME. TIlE UNDERWRITER MAY OFFER AND SELL TIlE BONDS DESOUBED HEREIN TO CfRTAIN DEALERS BANKS AlilNG AS AGENT AT PRICES LOWER TItAN TIlE PUBLIC OFFERING PRICES AND SAID PUBLIC OFFERING PRICES MAY BE CHANGED fROM TIME TO TIME BY THE UNDERWR ITER . *Preliminary, subject to change Jl o o 5'-&RY Sl'A1BIfXI' tHIS SlMWlY Sl'A1BIfXI' IS SlBJECI' IN W. 1U:o:)ITA.1~ TO 11IE DE CCIIPl.EJ'E INRIIIATlCIf IN tHIS OFfiCIAL Sl'A1BIfXI'. INCUJDINe 11IE CDVBr PAGE AND Al'l'BlDlas III:ImIO AND 11IE OFFaUNe OF 11IE BCIOlS TO nnmrlAL M~u~ IS lADE KY BY IIfANS OF 11IE ENJ'IRE OFfiCIAL Sl'Al1i1IfXI. Purpole - Assess.ent District No. 987 (Verdemont Area) (the "Assessllent District") has been for.ed to finance the construction of roadway i~rove.ents, including excavation, grading, curbs, gutters, sidewalk and Isphaltic concrete pave.ent, street lights. traffic signals, sewer and water i~rovements and related projects within the City. The Ci ty of San Bernardino Li.i ted Ob Ii gat ion laprove.ent Bonds, Assessllent District No. 987 (Verdemont Area), (the "Bonds") will fund a portion of the illprovements within the Assessment District (the "Improvement Project"). Bond proceeds wi II also be used to fund I Reserve Fund, provide for capitalized interest and to pay the cost of issuance of the Bonds. The tota I asses silent authorized and levied for the Assessment Di st rict after releasing the lien with respect to those parcels which paid the assessaent during the cash collection period is $709,105.38. Security for the Boods - The Bonds are issued upon and secured by the unpaid assessllents, together with interest thereon, on parcels within the Assessment District. All of the Bonds are secured by the 1I0nies in the Redemption Fund and the Reserve Fund created pursuant to the assessment proceedings and by the unpaid assessments levied to provide for payment of the construction of the laprovement Project. Principal and interest on the Bonds is payable exclusively out of the Redemption Fund. The unpaid assessments represent fixed liens on the assessed parcels. They do not, however, constitute a personal indebtedness of the owners of such parcels. Pursuant to the Bond Law, installllents of principal and interest sufficient to aeet annual debt service on the Bonds wi II be bi lIed by the County of San Bernardino (the "County") to owners of parcels against which there are unpaid assessments. Upon receipt by the County and transfer to the Ci ty, a port ion of these assessllent installments (less amounts to be used to pay administrative expenses) are to be to the Fiscal Agent to be used to pay Bond principal and interest as they become due. The assessment installments bi lied against each parcel each year represent pro rata shares of the total principal and interest coming due that year, based on the percentage which the unpaid assessment against that parcel bears to the total of unpaid assessments in connection with the financing. A reserve fund (the "Reserve Fund") in an original allollnt eqllal to ten percent (10%) of the principal amount of the Bonds (the "Reserve Requirement") will be established from Bond proceeds. The Reserve Fund will be a source of available funds to advance to the Redemption Fund in the event of delinquent installments . The City'a abliptiOll to advance fUDdI to the lecte.ptiOll Fund iD the eveDt of delinqueDt iDltallMeDtl ahall DOt exceed the balance iD the Relerve FUDd. The Ci ty baa DO ablipt iOll to repleDish the lelenre Fund except to the exteDt that delinquent allealaeDtl are paid or proceeds fro. foreclolure lales ..~ - o o are realized. Addilicmally, the City bal COYeIIUted UDder certaiu cira.ataacel to iDltitate judicial roreclolure proceedillll rollOlriug DOtice or a de Iiuqueuc:y , and thereafter diligeutly prolecute to c:o.pletiou court roreclOlure proceedi.1 upou the lien or aD)' aad all deliuqueDt uapaid alUDelltl aDd iDterelt. The City iI DOt required to bid at the roreclolure ule. For a aort cOllplett dtsc-ript ion of the securi ty for the Bonds see '"IIIE IIIOIS". "SEa.Un RIl 11IE IIIOIS - !atahl il.Dt or Special Fuads - Relerve Fuad". and "SEClInn RIl 11IE IIIOIS - CoYeuaat to ec-eDce Superior Court ForecIOlure." Fora or IIoudI - The Bonds shal I be issued as fully registered Bonds in denoainations of $5,000 each or any integral aultiple thereof with the exc-eption of one Bond in an odd amount due in 1993. Redellptiou - Any Bond aay be called' for redeaption prior to aaturity on an}' March 2 or September 2 upon payment of one hundred three percent (103%) of par value, plus accrued interest to the date of redemption. The Allellaeut District - The City of San Bernardino (the "City") is loc-ateu in southwestern San Bernardino County. The City is 58 miles east of Los An~eles. The City is served by Interstate 215 and Interstate 10, which is a aajor transcontinental highway, which passes through the City's southern liaits. The Assessment District encompasses 798 parcels occupying approximately 1,200 acres. Of the 798 parcels, 655 are assessable parcels wi th unpaid assessments tota)) ing $709,105.38. The assessments a~ainst 143 parcels were paid in full during the cash collection period, hence these parcels do not represent security for the Bonds. Primari Iy, the land in the Assessment District is zoned for residential development. Parcels representing 64% of the total unpaid assessment are improved with bui ldings. The remaining 36% of the total unpaid assessment represents unimproved parcels. The delinquency rate within the Assessment District for current and pr i or year's property taxes is approximate ly 11.15% of the tota I assessmen t. See '"IIIE ASSES~ DISTRICT - Property Tax Delioqueuciel." Allelled Valaatioul - The current 1991/92 Count). assessed valuation for the assessable parcels in the Assessment District total $83,379,284 for land plus improvements, which is 117 times the aggre~ate unpaid assessment lien of $709,105.38. ii J o o The table below au..arizes the range of value-to-Iien ratios for the 655 assessable parcels in the Assess.ent District based on the assessed valuations as discussed above. Value to Burden Ratio Assess.ent Lien /II " of Tota I Burdf!n 1.00 to 1 - 2.99 to 1 3.00 to 1 - 4.99 to 1 5.00 to 1 - 9.99 to 1 10.00 to 1 - 14.99 to 1 15.00 to 1 - 24.99 to 1 Above 25.00 to 1 Total $155,156.50 (2) 26,016.86 41,304.38 23,358.25 31,486.97 431. 782.42 $709,105.38 21. 88" 3.67 5.83 3.30 4.44 60.88 100.00% (1) Represents the principal amount of the Bonds. Figures do not include certain parcels whose owners have elected to pay their assessment in ful J. Parcels with paid assessments do not represent securi ty for the Bonds. See "SEa.un I'm tHE BCIIDS." (2) Includes assessments totalling $50,769.24 levied on property owned by the City of San Bernardino which have no recorded County assessed valuation. Boodo-ners' Risks - For a discussion of certain of the investment qualities of this issue, see ~' RISIS". iii o o $709 ,105.31- CIlT OF SAN BBlNARDINO LlllnD CBLlcaTI~ IIII'IlOVBIfNJ' BlJaIS &.~ DISTRICI' NO. 917 (VERIIfJIICM AREA) 11IE BlJaIS Author it, for I.....nee The proceedings for the issuance by the City of San Bernardino (the "City") of its Lillited Obligation I.prove.ent Bonds (the "Bonds"), for Assess.ent District No. 987 (Verde.ont Area), are being conducted pursuant to the Municipal I.prove.ent Act of 1913 (the "1913 Act") and Resolution of Intention No. 91-71 adopted by the City of San Bernardino (the "Cit).,,) on March II, 1991. The Bonds are issued pursuant to the provisions of a Resolution of Issuance (the "Resolution") adopted by the City on Noveaber 18. 1991 which approves the execution of the Fiscal Agent Agreement (the "Agreement"), dated as of December 1, 1991, by and between the City and Bank of America National Trust and Savings Association as Fiscal Agent, and pursuant to the provi s ions of the l.prove.ent Bond Act of 1915 (the "Bond Law"). Descriotioo of the Bands The Bonds are dated December 1. 1991. The Bonds are issued as serial Bonds and lIature in various a.ounts on each September 2 cOllmencing September 2, 1993, and ending Septellber 2, 2011. Interest shall be payable cOllmencing on March 2, 1992, and semiannually thereafter on March 2 and Septelllber 2 of each year until .aturity. The Bonds are issued as fully registered bonds in denominations of $5,000 or any integral multiple thereof with the exception of one Bond in an odd allount due in 1993. Principal of and prellium, if any, on the Bonds shall be payable at the principal corporate trust office of Bank of America Nat iona I Trust and Savings Associat ion, San Francisco, Cal i fornia, Transfer Agent, Registrar and Paying Agent (the "Fiscal Agent"). Interest on the Bonds is payable by check or draft lIai led to the registered owners as shown on the Fiscal Agent's books as of the fifteenth day preceding each interest paYMent date. Bonds shall lIature on the dates and in the amounts as shown on the cover page hereof. kdmpt ioo of the Roads Any Bond may be called for redemption prior to Maturity on any March 2 or Septelllber 2 upon payment of 103 percent of par value, plus accrued interest to, or the date of redellption. No interest shall accrue on a Bond beyond the March 2 or Septelllber 2 on which such Bond is called for redemption. Notice of redeMption .ust be given by registered or certified .ail or by personal nrvice at least 30 days prior to the rede.ption date. The determinat ion as to which Bond or Bonds are to be called shall be .ade by the Ci ty in accordance wi th the Agreement. Truders of property ....ership aDd certain other CirCUIIltueel could relult in prepay.ent of ...eIHents. Such prepayw:nt would relult in recte.ptiOll of all or a portiCIII of the Bonds prior to their Itated ..turitiel. .Prelillinary, subject to change. 1 o o Pla~'''e of the ........ Proceeds from the sale of the Bonds .ill be used to finance the construction of drainage and roadway improvements, as .ore fully described in the section herein entitled ''11tE IMPROVBlENT PROJECT". leJiatrat iCIII. Trllllder IIIId Exm_".e The registration of any Bond .ay, in accordance with its terms, be transferred upon the bond register by the person in whose name it is registered, in person or by his or her fully authorized attorney, upon surrender of such Bond for cancellation at the principal corporate trust office of the Fiscal Agent, accompanied by delivery of a .ritten instrument of transfer in a form approved by the Fiscal Agent and duly executed by the Bondowner or his or her duly authorized attorney. Bonds may be exchanged at the principal corporate trust office of the Fiscal Agent for a like aggregate principal amount of Bonds of other authorized denominations of the same maturi ty, TIle Fiscal Agent will not charge the Owner for any new Bond issued upon any exchange or transfer, but will require the Owner requesting such exchange or transfer to pay any tax or other governmental charge required to be paid wi th respect to such exchange or transfer. Whenever any Bond or Bonds are surrendered for registration of transfer or exchange, the City will execute, and the Fiscal Agent will authenticate and deliver, a new Bond or Bonds of the same maturity for a like aggregate principal amount; provided, that the Fiscal Agent shall not be required to register transfers or make exchanges of Bonds during the period from the Record Date to the next succeeding Interest Payment Date, Iulilated. Lost. nestrqred or StoleD Boods If any Bond is mutilated, lost, destroyed or stolen, the City will execute, and the Fiscal Agent wi II authent icate and de liver, a new Bond of like tenor, date maturity and principal amount in exchange and substitution for such Bond. Muti lated Bonds must be surrendered to the Fiscal Agent, In the case of any lost, destroyed or stolen Bond, the Fiscal Agent and the City lIay require sat isfactory evidence of such loss, destruction or tht'ft to bt' submitted to the Fiscal Agent and the City prior to authenticating and delivering a new Bond. The City and Fiscal Agent may charge the owner of the mutilated, lost, destroyed or stolen Bond for their reasonable fees and expenses in connection with replacing such Bond. kIuudiJl& .Bouds Pursuant to the Refunding Art of 1984 for 1915 Act Improvement Bonds (Division 11.5 of the Streets and Highways Code of the State of California), the Ci ty may issue refunding bonds for the purpose of redeeming the Bonds, The City may issue and sell refunding bonds without giving notice to and conducting a hearing for the owners of property in the Assessment Distrirt. or giving notice to the Owners of the Bonds, if the Mayor and COIIIIIon (ound I find that: 2 o o A) Each estimated annual instal1ment of principal reassessment to secure the refunding bonds corresponding annual installment of principal original assessment; and is and interest on less than interes t on the the the B) The nullber of years to matur i ty of the refunding, bonds does not exceed that of the Bonds; and C) The .-aunts of any reassessments are computed by reducing each original assessment by the same percentage. Upon issuing refunding bonds, the Mayor and Common Council could require that the Bonds be exchanged for refunding bonds on any basis which the Mayor and Common Council determine is for the City's benefit, if the Bondholders consent to the exchange. As an alternative to exchanging the refunding bonds for the Bonds, the City could sell the refunding bonds and use the proceeds to pay the principal of and interest and redemption premium, if any, of the Bonds as they become due, or advance the maturity of the Bonds and pay the principal of and interest and redemption premium thereon. DisDOsitillll of Surolus (rom the ImDrovement Fund The amount of any surplus remaining in the Improvement Fund after completion of the acquisition of the Improvement Project and payment of all claims may, at the discretion of the Mayor and Common Council be applied as described in "SEaJRllY FOR TIlE BONDS - Establishment of Special Funds - I..provement Fund" below. Sources and Uses Funds. Sources: Principal Amount of the Bonds Less Underwriter's Discount Plus Accrued Interest Total Sources $709,105.38 $ llu..s...;. Improvement Fund Redemption Fund (I) Reserve Fund Tota I Uses $ 70.91~ $709. 105.38 (I) Equal to accrued interest and capitalized interest on the Bonds due March 2. 1992 and September 2. ]992. .Preliminary, subject to change 3 o o smlun FUl 1BE IOmS CeDeral The Bonds are issued upon and are secured by the unpaid assessments together wi th interest thereon and such unpaid assess.ents together wi th interest thereon constitute a trust fund for the redemption and pay.ent of the principal of the Bonds and the interest thereon. All the Bonds are secured by the ~nies in the Redemption Fund and the Reserve Fund created pursuant to the asse~s.ent proceedings and by the unpaid assess.ents levied. Principal of and interest on the Bonds are payable exclusively out of the Redemptio~ Fund. Although the unpaid assessments constitute fixed liens on the lots and parcels assessed. they do not constitute a personal indebtedness of the respective owners of such lots and parcels. There is no assurance that the owners wi I I be financially able to pay the assessment install.ents or that they wi II pay such insta IllIIents even though financially able to do so. See "BONDOWNfRS' RISKS". The unpaid assessments shall be collected in semi-annual installments. together with interest on the declining balances. on the tax roll on which general taxes on real property are collected and are payable and become delinquent at the same time and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do general taxes. and the properties upon which the assess.ents were levied are subject to the sallie provisions for sale and redemption as are properties for nonpayment of general taxes. Neither the faith and credit nor the taxing po.er of the City, the County of San Bernardino, the State of California or any political lubdivision tbereof is pledged to the plJWent of tbe Bonds. wited luuer Liability UDOD Delinouencv The City's liability to advance monies to pay Bond debt service in the event of del inquent assessment installments shall not exceed the balance in the Reserve Fund. Notwithstanding the above. the City. ma)'. at its sole option and in its sole discretion, elect to advance available surplus funds of the City to pay for any delinquent propert)'. However. Bondowners should not re J)' upon the Ci ty to advance mon i es to the Redempt ion Fund if the Reserve Fund were ever depleted. Covenant to c. em;L.Superior Court foreclosure The Bond Law provides that in the event any assessment or installment thereof or any interest thereon is not paid when due, the City may order the institution of a court action to foreclose the lien of the unpaid assessment. In such an action, the real property subject to the unpaid assessment may be sold at judicial foreclosure sale. This foreclosure sale procedure is not .andatory. However, the District covenants for the benefit of the Owners of the Bonds that it wi II determine or cause to be deter.ined, no later than 4 - o o February 15 and June 15 of each year, whether or not any owners of property within the District are delinquent in the pay.ent of Assess.ents and, if such delinquencies exist, the City wi II order and cause to be couenced no later than Apri I 1 (wi th respect to the February 15 deter.inat ion), and thereafter diligently prosecute, an action in the superior court to foreclose the lien of any Assess.ents or install.ent thereof not paid when due, provided, however, that the City shall not be required to order the couence.ent of foreclosure proceedings if (i) the total Assess.ents delinquent in the District for such Filcal Year is lesl than five percent (5\) of the total Assels.ents levied in IUch Fiscal Year, and (i i) the Reserve Fund rellains at the Reserve Require.ent. Notwithstanding the foregoing, if the City deter.ines that any lin~le property owner in the District is delinquent in excess of ten thousand dollars ($10,000) in the payment of Assess.ents, then it wi II di I igent Iy institute, prosecute and pursue foreclosure proceedings against such property owner. The Finance Director shall notify the Mayor and Common Council and the City Attorney of any delinquency requiring the cOllllence.ent of a foreclosure act ion pursuant hereto and the Ci ty Attorney shal I couence, or cause to be conenced, such proceedings. The Ci ty lIay, but shall not be obI igated to, advance funds fro. any source of legally available funds in order to lIaintain the Bond Reserve Fund at the Reserve Requirement. Delinquency in paYllent of current assessment install.ents does not result in an acceleration of the entire amount of the assessment, therefore property lIay be sold at foreclosure sale for only the allount of the current Iy due installments that are delinquent. Prior to July I, 1983, an owner whose property was sold at a foreclosure sale could redeem the property within the period of one year from the date of sale. Under legislation effective July I, 1983, this statutory right of redemption was repealed. However, a period of 140 days must elapse after a court adjudges and decrees a lien against the lot or parcel of land covered by the assessment before the sale of such parcel can be given. Furthermore, if the property is sold to the judgment creditor (Le. the City), the Owner's only remedy is an action to set aside the sale, which must be brought within six (6) months of the date of sale. If, as a result of such act ion, a foreclosure sale is set aside, the judgllent is revived and the judgment creditor is entitled to interest on the revived judgment as if the sale had not been .ade. (Section 701.680 of the Code of Civil Procedure of the State of California.) The Constitutionality of the aforementioned legislation that repeals the one-year redemption period has not been tested and there can be no assurance that, if tested, such legislation would be upheld. Were the legislation invalidated, the one-year redemption right might be revived; and property sold at foreclosure sale that is subject to redemption would be less valuable to prospective purchasers. Amendments to the Bond Law enacted in 1988 and effect ive Januarv I, ]QSQ provide that under certain ci rcumstances property .ay be sold upon foredllsure at less than the Minimum Price or without a Mini.um Price. "Mini.um Price" as used in the Bond Law is the amount equal to the delinquent installments of principal or interest of the assessment or reassessment, together with all interest penalties, costs, fees, charges and other a.ounts .ore fully detailed in the Bond Law. The court .ay authorize a sale at less than the Minimum Price if the court determines that sale at less than the Minimum Price wi II not result in an ultillate loss to the Bondowners or, under certain circu.stances, if holders of 75\ or IIOre of the outstanding Bonds consent to such sale. 5 - o o I.ple.entation of the Mini.um Price prOVISions by the court upon foreclosure could resul t in nonpay.ent of allOunts due to Bondowners who are not in agree.ent with the 75\ of such Bondowners required to approve the sale at len than the Mini.uII Price. Reference should be .ade to the Bond Law, including Sections 8832 and following, for a coaplete presentation of these provisions. In the event such Superior Court foreclosure or foreclosures are necessary, there .ay be a delay in pay.ents to Bondowners pending prosecution of the foreclosure proceedings and receipt by the City of the proceeds of the foreclosure sale; it is also possible that no bid for the purchase of the appl icable property would be received at the foreclosure sale. See "BONDOWNERS' RISKS". Eatablisbllent of Special Funds For administering the proceeds of the sale of Bonds and payment of interest and principal on the Bonds, the City will establish the following six funds: (I) The Assessment Fund to be held by the Fiscal Agent; (2) The Improvement Fund to be held by the City in which there shall be established and created a subaccount and a Cash Payment Account for the Bonds; (3) The Administrative Expense Fund to be held by the City; (4) The Redemption Fund to be held by the Fiscal Agent in w\lich there shall be estahl ished and created a Principal Account, an Interest Account and a Prepayment Account; (5) The Reserve Fundto be held by the Fiscal Agent; and, (6) The Rebate Fund to be held by the Fiscal Agent in which there shall be established and created an Excess Earnings Account. Assessment Fund. On those dates following the date on which the Treasurer receives money from the Audi tor-Cont roller of the County const i tut ing the City's apportionment of tax revenues (including Assessment Installments and moneys collected representing the Administrative Expense Requirement) received on behalf of the City, (any such apportionment being hereinafter referred to as an "Apportionment"), the City will authorize the Finance Director to deposit such Apportionment and any other amounts constituting Assessment Installments (exclusive of amounts representing the Administrative Expense Requirement) with the Fiscal Agent for deposit to the Assessment Fund. On or prior to the first day of March and Septemher of each year, the Fiscal Agent is to then transfer .oneys on deposit in the Assessment Fund in the amounts set forth in the following Sections, in the following order or priority, to: (I) the Interest Account of the Redemption Fund, an amount sufficient to .ake the Interest Payment on the next succeeding Interest Payment Date for the Bonds; 6 .~"",",:,~.-, 4 - o o (2) the Principal Account of the Redelption Fund, with respect to March 1 of each year up to one-half of the Dount needed to lake the Principal Pa,.ent due on the following Septe.ber 2 on the Bonds, and with respect to Septe.ber 1 of each year, an alount which, when coBbined with alOUnts on deposit in the Principal Account, Ihall equal the uount needed to aake the Principal Payaent due on the following Septellber 2 on the Bonds; (3) the Reserve Fund an alount to restore the balance to the Reserve Requirelent; and (4) any reaaining portion of each Apportionment shall remain in the Assessaent Fund. Any moneys remaining in the AssessllE'nt Fund after the deposi ts described above sha II be trans ferred by the Fi sea I Agent, at the wr i tten di rect ion of the City, and to the extent that there are lufficient aoneys on deposit therein, to the Prepayment Account of the Redeaption Fund and used to redeem Bonds as provided in the Agreement. To the extent that there are insufficient aoneys to redeem Bonds, such moneys shall be used by the Fiscal Agent, at the direction of the City, as a credit against each of the unpaid assessments in the amounts equal to each parcel's share or portion thereof, of the total amount of assessment to be levied. Upon provision for payment or redemption of all Bonds and after payment of any amounts due to the Fiscal Agent, all moneys remaining in the Assessment Fund shall be paid to the City. Admin..i1.u.ative EXDE'nSe Fund. Upon receipt of an Apportionment the Finance Director shall transfer the amounts designated as the Administrative Expense Requirement to the Administrative Expense Fund. The Finance Director shall apply the moneys on deposit in the Administrative Expense Fund for payment of Administrative Expenses, as directed by the Superintendent of Streets. Fees or charges incurred by the City in performance of its obligations under the Agreement, shall be paid from the Administrative Expense Fund and the fees or charges payable to the County for the County's collection services described in the Agreement shall be retained by the County, pursuant to the provisions of Section 8682 of the Bond Law, and shall not be transferred to the City or the Fiscal Agent or considered part of thE' Apport ionlllent. The Administrative Expenses shall be paid from amounts dE'posited in the Improvement Fund created to hold such loneys unt i I the County beg.ins collecting the Administrative Expense Requirements, as necessary for the Bunds. Rede~ion Fund. The principal of and the interest on the Bonds until aaturity shall be paid by the Fiscal Agent from the Redemption Fund. At the aaturi ty of the Bonds, and after all principal and interest then due on any Outstanding Bonds has been paid or provided for, loneys in the Redemption Fund Ihall be transferred to the Assessment Fund. 7 o o For the purpose of assuring that payment of principal and interest on the Bonds will be made when due, on or prior to the first day of March or Septe.ber of each year, the Fiscal Agent shall transfer to the Redemption Fund fr~ the Assessment Fund the following amounts, to be used in the following priority: (a) An amount such that the balance in the Interest Account one (I) day prior to each Interest Payment Date shall be equal to the installment of interest due on the Bonds on said Interest PaYllent Date. Moneys in the Interest Account shall be used for the payment of interest on the Bonds as the s..e bec~es due. (b) lith respect to March 1 of each year, an allount up to one-half of the principal par-ent due on the Bonds on the following Septellber 2 to the Principal Account, and with respect to Septe~er 1 of each year, an amount which, when c.ined with amounts on deposit in the Principal Account shal I equal the principal payment due on the Bonds on the following September 2. Moneys in the Principal Account shall be used for the payment of the principal of such Bonds as the same become due at lIaturity. (c) Any amounts remaining in the Redemption Fund on September IS of each year, after all principal and interest paYllents due on the prior September 2 have been paid, shall be transferred to the Assessment Fund. Prepayment AccQUD1. Moneys set aside in the Prepayment Account of the Redellpt ion Fund shall be used solely for the purpose of redeeming Bonds and shall be appl ied on or after the redempt ion date to the payment of principal of and premium on the Bonds to be redeemed upon presentation and surrender of such Bonds. Upon receiving any prepayment of an Assessment, the Finance Director shall transfer such prepayment to the Fiscal Agent for deposit in the PrepaYllent Account. At least three (3) business days before each Interest Payment Date, the Fiscal Agent shall withdraw from the Prepayment Account and transfer to the Redemption Fund, the installment of principal due and interest accrued relating to such prepayment to the applicable Interest Payment Date. Any surplus remaining in said account shall be used to advance the maturity of the Bonds as provided in Part 11.1 of the Bond Law. Reserve Fund. There shall be created and established a Reserve Fund for the Bonds. The amount representing the Reserve Requirement shall be maintained in the Reserve Fund at all tilles. The Reserve Requirement shall be cakulated based upon the total Outstanding Bonds, as provided in the definition of the Reserve Requirement. Moneys in the Reserve Fund shall be used solely for the purpose of paying the principal of and interest on the Bonds when due in the event that the IIOneys in the Redemption Fund are insufficient therefor, and for deposit to the Rebate Fund as required. The Fiscal Agent shall withdraw lIoneys as necessary from the Reserve Fund for depos i t in the Redempt ion Fund on or before the first day of March and September of each year. In the event that moneys in (i) the Reserve Fund, (ii) the Redemption Fund, (iii) the Improvement Fund, and (iv) the Assessment Fund are sufficient to retire all of the Outstanding Bonds plus accrued interest thereon. such moneys shall be transferred to the Redemption Fund for the Bonds and collection of the remaining Unpaid Assessments shall cease. ft o o Notwithstanding any provisions in the Agreement to the contrary. aoneys in the Reserve Fund in excess of the Reserve Requi rement (other than investment earnings) shall be withdrawn froll the Reserve Fund by the Fi scal Agent each July I, and shall be transferred to the Assess.ent Fund and shall be used as provided in the Agreement. I~rovement Fund. The proceeds of the Bonds shall be deposited into the Improve.ent Fund and shall be appl ied, wi th any Hounts in the Cash Payment Account, to pay (i) the costs of issuing the Bonds, and (ii) the Improvement Project costs, provided, however, that .oneys in the Cash PaYllent Account of the Improve.ent Fund shall only be used to pay the I.prove.ent Project costs. Aaounts to pay the costs of issuing the Bonds shall be paid from the I.provement Fund, upon receipt by the Fiscal Agent of written direction from the Superintendent of Streets, stating the payee and the amount owing. Amounts for Improvement Project costs for the Improvement Project shal I be disbursed by the Fiscal Agent as specified by the Superintendent of Streets. from the Improvement Fund and froll the Cash Payment Account therein, on a pro rata basis. only upon receipt of a written certificate from the Superintendent of Streets. (b) Pursuant to Section 10421 of the 1913 Act, if, after completion of the Improvement Project and the payment of all claims from the Improvement Fund, notice of which shall be given to the Fiscal Agent by the Superintendent of Streets, the Mayor and Common Council determine that a surplus remains in the Improvement Fund, any such surplus shall be used as follows: (i) For transfer to the general fund of the City, provided that the amount of any such transfer shall not exceed the lesser of one thousand dol Jars ($1,000) or five percent (5%) of the total amount expended from such Improvement Fund; (ii) For the maintenance of the Improvement Project; (iii) As a credit upon Assessments and any supplemental Assessments. in the manner provided in Section 10421.1 of the 1913 Act; (iv) To call Bonds. thereby reducing outstanding Assessments and subsequent Assessment installments; and (v) For any other purpose authorized by Sections 10421 or 10427.1 of the 1913 Act or as otherwise authorized by the 1913 Act. (c) Notwithstandin{!. anything in the Agreement to the contrary. if within three (3) years from the Closing Date of the Bonds, any funds remain on deposit in the Improvement Fund, the City shall iamediately invest such amount in tax-exempt obligations at the direction of the City or shall restrict the Yield on such amounts such that the Yield on such amounts is not in excess of the Yield on the Bonds, unless in the opinion of Bond Counsel delivered to the City, such restriction is not necessary to prevent an impairment of the exclusion of interest on the Bonds froll gross income for federal income tax purposes. (d) Notwithstanding the foregoin{!., if necessary for the Bonds. there shall be deposited into a subaccount of the Improvement Fund an amount specified in the Agreement to pay Administrat ive Expenses unt i I such time as the City begins collecting the Adllinistrative Expense Requirement. ft 1 o o Rebate Fund. The Fiscal Agent shall establ ish and .aintain a fund separate fro. any other fund established and .aintained under the Agree.ent designated as the Rebate Fund. Subject to the transfer provisions provided in the Agree.ent, all ~neys at any ti.e deposited in the Rebate Fund shall be held by the fiscal Agent in trust, to the extent required to satisfy the Rebue Require.ent for pay.ent to the federal govern.ent of the United States of berica. Neither the City nor the Owner of any Bonds shall have any rights in, or clai. to, such .oney. All ..ounts deposited into or on deposit in the Rebate fund shall be governed by the Agreement and by the Tax Certificate. The fiscal Agent shall be deemed to have co.plied with such provisions if it follows the directions of the City including supplying all necessary information in the manner provided in the Tax Certificate, and sha]1 have no liability or responsibility to enforce co.pliance by the City with the terms of the Tax Certificate. layestRllts Moneys held in any of the funds and accounts under the Agreement shal] be invested at the written dirertion of the Finance Director only in Authorized Investments which shal] be deemed at all times to be a part of surh funds and arcounts, The Fisca] Agent shall provide monthly reports, on the tenth day of each month, of the principal balances and investment earnings thereon in each fund and account maintained for the Assessment District. For purposes of the Agreement, the term "Authorized Investments" is defined to mean the following, subject to applicable law, (1) Federal Securities; (2) taxable government money market portfolios rated in one of the two highest rating categories by Standard & Poor's Corporation restricted to obligations with maturities of one year or less, insured or fu]ly guaranteed as to the principal and interest thereon by the full faith and credit of the Uni ted States of America or by repurchase agreements collateral ized by such obligations; (3) tax-exempt obligations, including tax exempt money market funds; (4) commercial paper of "prime" qual ity of the highest ranking or of the highest letter and numerical rating as provided for by Moody's Investors Service and Standard & Poor's Corporation, limited to issuing corporations that are organized and operating within the United States and having total assets in excess of five hundred mil]ion do]lars ($500,000,000) and having an "A" or higher rating for such corporation's debt, other than commercial paper. if any, as provided for by Moody's Investors Service and Standard & Poor's Corporation and which may not exceed 180 days maturity nor represent more than Hl% of the outstanding paper of an issuing corporat ion; (5) notes, bonds or other obligations which are at all times secured by a perferted first sel'ur"it~' interest in securities of the types listed by Section 53651 of the California Government Code as e]igible serurities for purpose of seruring loral agenr," deposits or which are listed as an Authorized Investment under any of the clauses (1) through (4) of this definition (except those desrribcd in this clause (5)) and which have a market value, determined at least weekly, at lease equal to 102\ of the amount of prinripa] and arrrued interest in such obligation, which shall be placed by delivery into the custody of a trust co.pany or the trust department of a bank which is not .rfi liated wi th the issuer of the secured obligation, and the security interest shall be perferted in accordance with the requirements of the Uniform Commercial Code or federal 10 o o regulations applicable to the types of securities in which the security interest is granted; and any other invest.ent in which funds of the City may be legally invested pursuant to Government Code Section 53635; (6) repurchase agreements secured by Federal Securities and (7) time or demand deposits (including those of the Fiscal Agent) fully insured by the federal Deposit Insurance Corporation or with institutions rated in one of the two highest rating categories by Moody's Investors Services or Standard & Poor's Corporation. For purposes of the Agreement, the term "federal Securities" is defined to .ean, subject to applicable law, United States Treasury notes, bonds, bills or cert i (icates of indebtedness including Uni ted States Treasury Ob] igat ions - State and Local Govern.ent Series ("SLGS") or other di rect obligat ions issued by the Uni ted States Treasury for which the fai th and credi t of the Uni ted States are pledged for the payment of principal and interest; and obligations issued by banks for cooperatives, federal land banks, federal intermediate credit banks, federal home loan banks, and Federal Home Loan Bank Board, the Tennessee Valley Authority, or other federal agencies or United States Government-sponsored enterprises. Fiscal AJent Bank of America Nationa] Trust and Savings Association, having a corporate trust office in San Francisco, California, has been appointed Fiscal Agent for the purpose of receiving all money which the City is required to deposit with the Fisca] Agent under the Agreement. The Fiscal Agent is authorized to mail by first-class .ail, posta~e prepaid, interest payments to the Bondowners, select Bonds for redemption. and maintain the Bond Register. The Fisca] Agent is further authorized to pa)' the principal of and premium, if any, on the Bonds when the same are duly presented to it for payment at .aturity or upon redemption, to provide for the registration of transfer and exchange of Bonds presented to it for such purposes. to provide for the cancellation of Bonds all as provided in the Agreement, and to provide for the authentication of Bonds, and sha]1 perform al] other duties assigned to or illposed on it as provided in the Agreement. The Fisca] Agent shall keep accurate records of al] funds administered by it and a]1 Bonds paid and discharged by it. The City may in the absence of an event of default at any time. in the exercise of its sole discretion, upon thirty (30) days prior written notice to the Fiscal Agent, remove the Fiscal Agent initial]y appointed. and any successor thereto. and .ay appoint a successor or successors thereto; provided that any such successor shall be a bank or trust company doinF: husiness and having a principal office in San Francisco or Los Ange]es. California having a cOllbined capi tal (exclusive of borrowed capi ta]) and surplus of at least fi fty .i I lion do] lars ($50,000.000), and subject to supervision or examinat ion by federal or state authority. If such bank or trust company publishes a report of condition at least annua]ly, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purposes of this section the combined capital and surplus of such bank or trust company shall be deemed to be i Is colllbined capi tal and surplus as set forth in i Is IIIOSt recent report of condition so published. The City shall notify the Bondowners in writing of any such removal of the Fiscal Agent and apportionment of a successor thereto. II .u - I( o o The Fiscal Agent aay at any tille resign by glvsng written notice to the City. Upon receiving such notice of resignation. the City shall promptly appoint a successor Fiscal Agent by an instruaent in writing. And resignation or reaoval of the Fiscal Agent and appointaent of a successor Fiscal Agent shall becaae effective only upon the acceptance of appointaent by the successor Fiscal Agent. and notice to the Bondowners of the Fiscal Agent's identity and address. Any caapany into which the Fiscal Agent aay be aerged or converted or with which any of thell lIay be consol idated or any caapany resul t ing from any .erger, conversion or consolidation to which any of thea shall be a party or any caapany to which the Fiscal Agent lIay sell or transfer all or substantially all of its corporate trust business, provided that such cOlllpany shall be eligible under the Fiscal Agent Agreeaent, shall be the successor to the Fiscal Agent without the execution or filing of any paper or further act, anything herein to the contrary notwithstanding. The Fiscal Agent shall not be liable in connection with the performance of its duties under the Agreement, except for its own negligence or ,,'illful mi sconduct. The Fiscal Agent shall have no duty or obligation whatsoever to enforce the collection of Assessments or other funds to be deposited with it under the Agreement or as to the correctness of any amounts received, but its liability shall be lillited to the proper accounting for such funds as it shall actually receive. No provision in the Agreement shal I require the Fiscal Agent to expend or risk its own funds or otherwise incur any financial liability in the perfor_ance of any of its duties thereunder, or in the exercise of its rights or powers, if it shall have reasonable grounds for believing that repayment of such funds or adequate indemnity against such risk or liability is not reasonably assured to it. Alcadlents to AJreeaent S1wDJ-c-ments Not ReQultiDJ Bondowner Consent. The Ci ty may from time to tille, and at any time, without notice to or consent of any of the Bondowners, adopt Supplements to the Agreement for any of the following purposes: (a) to cure any amhiguity, to correct or supplement an~' pro\'isions therein which may be inconsistent with any other pro\'ision therein. or to make any other provision with respect to matters of quest ions arising under the Agreement or in any resolution or order of the (it~. relating to the Agreement, provided that such action shall not adversely affect the interests of the Bondowners: (b) to add to the covenants and agreements of, and the limitations and the rest rict ions upon, the Ci ty contained in. the Agreellent. other covenants, 'agreements, lillitations and restrictions to be observed 1>.1' the City which are not contrary to or inconsistent with the Agreement as theretofore in effect; (c) to 1I0dify, allend or supplellent the Agreellent in such manner as to perllit the qualification thereof under the Trust Indenture Act of 1939, as a_ended, or any sillilar federal statute hereafter in effect. 12 .... - - - II JL. - o o and to add such other terms, condi t ions and provlS Ions as may be permitted by said act or similar federal statute, and which shall not materially adversely affect the interests of the Owners of the Bonds; or (d) to modify, alter, amend or supplement the Agreement in any other respect which is not materially adverse to the Bondowners. Supplements ReQuirinl!. Bondowner Consent. Exclusive of the Supplements described above, the Owners of not less than a majority in a~~regate principal Dount of the Bonds then Outstanding shall have the right to consent to and approve such Supplements as shall be deemed necessary or desirable by the City for the purpose of waiving, lIodifying, altering. amending, adding to or rescinding, in any particular, any of the terms or provisions contained in the Agreement; provided, however, that nothing therein shall permit. or be construed as permitting, (a) an extension of the maturity date of the principal, or the payment date of interest on, any Bond. (b) a reduction in the principal amount of, or redempt ion premium on, any Bond or the rate of interest thereon. (c) a preference or priority of any Bond or Bonds over any other Bond or Bonds, or (d) a reduction in the aggregate principal amount of the Bonds the owners of which are required to consent to such Supplement. without the consent of the owners of all Bonds then Outstanding. EveDtl of Defaul t: Relledies Anyone or more of the following events shall const i tute an "event of default:" (a) Default in the due and punctual payment of the principal of or redempt ion premium. if any. on any Bond when and as the same shall become due and payable. whether at maturity as therein expressed or from mandatory redemption; (b) Default in the due and punctual payment of the interest on any Bond when and as the same shall become due and payable; or (c) Default by the City in the observance of any of the a~reements. conditions or covenants on its part in the A~reement or in the Bonds contained, and the continuation of such default for a period of thi rty (30) days after the Ci ty shall have been given not ice in writing of such default by'the Fiscal Agent. provided that if within th i rty (30) days the Ci ty has commenced curin~ of the defau I I anu dili~ently pursues elimination thereof, such period shall be eXlended to permit such default to be eliminated. lUEdies of Owners. Following the occurrence of an event of defaull. an\" Owner shall have the right for the equal benefit and protection of all o-'ners limilarly situated: (a) By mandamus or other suit or proceedings at law or in equity to enforce his or her rights against the City and any of the lIembers. officers and ellployees of the City, and to compel the City or any luch members. officers or employees to perforll and carry oul thei r dut ies under the 1913 Act and thei r agreements wi th the Owners as provided in the Agreement; 13 ..,-~ - ... . o o (b) By sui t in equi ty to enJoin any act ions or things which are, unlawful or violate the rights of the Owners; (c) Upon the happening of an event of default (as defined above), by a suit in equity to require the City and its .ellbers, officers and eapl~ees to account as the trustee of an express trust. Nothing in the Agreement, or in the Bonds, shall affect or impair the obligation of the City, which is absolute and unconditional, to pay the interest on and principal of the Bonds to the respective owners of the Bonds at the respective dates of .aturity, as provided in the Agreement, out of the Assessaents pledged for such payment, or affect or impair the right of action, which is also absolute and unconditional, 'of such owners to institute suit to enforce such payment by virtue of the contract ellbodied in the Bonds and in the Agreement. A waiver of an)' defau] t of breach of duty or contract by any Owner shall not affect an)' subsequent default or breach of dut), or contract, or impair any rights or remedies on any such subsequent default or breach. If an)' suit, action or proceeding to enforce any right or exercise any remedy is abandoned or determined adversely to the Owners, the City and the Owners shall be restored to their former positions, rights and remedies as if such suit, action or proceeding had not been brought or taken. Actions by Fisca] ARent as Attornev-in-Fact. Any suit, action or proceedings which any Owner shall have the right to bring to enforce any right or remedy under the Agreement aay be brought by the Fiscal Agent for the equal benefit and protection of a]1 Owners, and the Fiscal Agent is appointed (and the successive respective Owners of the Bonds. by taking and holding the same, shall be conclusively deemed so to have appointed it) the true and lawful attorney-in-fact of the Owners for the purpose of bringing in any such sui t, action or proceedings and to du and perform any and all acts and things fur and on behalf of the Owners as a class or classes, as lIav be necessary or advisable in the opinion of the Fiscal Agent as such attorney-in-fact. . The Fiscal Agent shall not be liable with respect to any action taken or omitted to be taken by it in accordance wi th the request of the Owners uf not less than a majori ty in aggregate principal amounts of the Bonds wi th respect to any proceedings for any remedy available to the Owners or the Fisca] Agent for exercising any trust or power conferred un the Fiscal Agent undt'r lilt' Agreement. lriorily of Lien The assessment (and any reassessment) and each installment thereof and an\' interest and penalties thereon constitute a lien against the pan'els on whi,.h they were illposed unt i I the same are paid. Such I ien is subordinatt' to all fixed special assessment liens previously imposed upon the same propert)', but has priority over all private liens and over all fixed special assessment liens which aay thereafter be created against the property. Such lien is co-equal to and independent of the lien for general taxes. The City reports that approximately 15\ of the Assessment District is subject to three landscape maintenance districts which had an estillatt'd aggregate annual lien of $79 per parcel in fiscal year 1991/92. 14 - -- -- ~ - o o Ann...1 Debt SerYice tahle 1 below sets forth the annual debt service on the Bonds based on the interest rates set forth on the cover of this Official State.ent. AIRJAL DEBT SERVla Due s.:ptMber 2 Principal Interest (1) Isl1&l $ 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 $ $ Totals $ II) Includes interest acc-rued from the Bond's date of December I. 1991. Interest is funded with Bond proceeds through September 2. 1992. 15 - !:J - - o o 11IE IIIPROVFJIIM PROJECr The informat ion in the following sect ion, ''llIE IMPROV9IOO PROJECT", is taken frOll the "Invest igat ion Report and Engineer's Report for Assessment District No. 987 (Verdemont Area I.prove.ent District) (the Engineer's Report") prepared by GfB-Friedrich " Assoc., Inc., Riverside, California (the "Assessment Engineer") which is on file with the City. leseriptiaa of lorks of l~rDVellent The I lip rovemen t Project consists of the construction of the following i.provellents : ZONE 1 - PROJECT NOS. II "IV: BOX aJLVERT - PAUl AVENUE AT CABLE CREEK & TRAFFIC SIGNAL @l PAUl AVENUE & K~DALL DRIVE Gradin~, excavation and appurtenant construction required to install a box culvert in Cable Creek which would raise the Palm Avenue street grade. Improvements include detour road during construction of culver, concrete curb, guller, sidewalk driveway approaches, handicap ramps, storm drain modification, striping and signing, and finished roadway amenities. The installation of a traffic signal at the intersection of Palm Avenue and Kendall Drive including appurtenant work such as the controller, electrical conduits and wiring traffic detector loops, miscellaneous concrete work, and cutting and patching roadway surface. NOTE: The fit}' of San Bernardino will lIake a contribution equal to one-half of the construction and incidental costs (not including. bond costs) for Zone I improvements. ZONE 2 - I'ROJECT NO. III: OIESTNUT AVENUE STORM DRAIN & DFBRIS BASIN Site preparation, grading, storm drain system, and appurtenant construction required to install a storm water and debris retention facility. Mass excavation is required for the debris basin. Reinforced concrete pipe, manhole installation and safety related amenities are also included. NOTE: The Mayor and Common Counci I have determined that financinlt for 'the construction of Chestnut Avenue Storm Drain" Debris Basin shall come from alternate sources. Therefor, there ..i II be no assessments in Zone 2. ZONE 3 - PROJECT NO. I: PAUl AVENUE: CABLE CREEK TO VERD9IONT DRIVE Street improve.ents for Palm Avenue, within a right-of-way of 88 feet. The project includes roadway grading, concrete curb, gutter, side..alk. 16 - o o driveways, cross gutter, spandrel, asphalt concrete over native aaterials, S" and 4" sewer with .anholes, stor. drain system, striping and signing, and street lighting. NOTE: The City of San Bernardino wi II .ake a contribut ion equa I to one-half of the construction and incidental costs (not including bond costs) for Zone 3 improvements. Method ud FOraJla of 'Slngent SDread The law requi res and the statutes provide that assesSllents, as levied pursuant to the provisions of the "Municipal Improvement Act of 1913", aust be based on the benefit that the properties receive from the lorks of Improvement. It is further necessary that the property owners receive a special and direct benefit distinguished frOll that of the general public. The special benefits that inure to the property owners within the boundary of the District occur within three (3) "Zones" of benefit, as described belo..: ZONE I - PROJECT NO. II: BOX aJLVFRT: PALM AVENUE AT CABLE CREEK PROJECT NO. IV: TRAFFIC SIGNAL: PALM AVENUE" KENDALL DRIVE The .ethod of assessing parcels in Zone 1 for the traffic signal at Palm Avenue and Kendall Drive and for the box culvert in Palm Avenue at Cable Creek is based upon the fact that these facilities are used by all residents within Zone I in order to gain access to the Kendall Drive interchange wi th lIighwa)' 215. The lIethod is further based on the assulllption that each residence or dwellin~ unit ~enerates approximately the same number of auto trips each day. Therefore one assessment unit (AU) is assigned to each existing house or dwelling unit within Zone 1. Assessment units are assigned to vacant property based upon the aaximum number of uni ts allowed for deve lopment by current zoning. The following table gives the maxillum number of units allowed per gross acre (gross acre is defined as the parcel acreage before streets and other public uses are dedicated to public agencies). NOTE: Parcels in Zone I designated by Assessment Numbers 153, 156, 159, 160. 161, 162, 183, 184, 185, 187 and 189 are south of Cable Creek and are, therefor, not assessed for the box culvert (bridge) improvements at Palm Avenue. These parcels are assessed for the traffic signal improvements at the intersection of Palm Avenue and Kendall Drive. 17 - o o Zoning Desi,nation Max Dwelling Units Per Gross Acre AU'slGross Acre RL - Low Residential Estates 3.1 1 4.5 3.1 1 4.5 9 9 RE - Residential Estates IS - Suburban Residential RU-l Urban Residential 9 CG-l General Commercial .. MH - Hillside Management Overlay District 1.0 1.0 The number of AU's per parcel is dt'termined by multiplying the AU's per gross acre by the gross acreage of the parcel and rounding down to the nearest whole number. .. General commercia] property is assessed at 9 AU per gross acre. Other ust's, such as churches, are assessed at the rate that tht' zoning designation indicates. For the purposes of this district, large parcels (parcels that have a density lower than the zoning designation allows) with a dwelling unit are assessed at one AU. However, at the time that tht'y decide to lega]]y subdivide their acreage, fees should be charged against any new parcels to equal the assessment placed upon other simi lar parcels in Zone 1 to create equi ty. ZONE 2 - PROJECT NO. 11 I: CHESTNUT AVENUE STORM DRAIN" DEBRIS BASIN The method of assessment for Zone 2 improvements, which includes Chestnut Avenue drainage facilities, is based on the gross acreage of each parcel in Zone 2 as it currently exists. This method is used because the amount of drainage produced is proport ional to the acreage of each parce]. Therefore. the assessment for each unimproved (vacant) parcel is determined by calcu]ating the tota], gross assessable acreage within Zone 2 and di\'idin!! the gross acreage of an individual parcel by the total gross assessahle acrea!!e to determine the equitable portion of the total Zone 11 cost to he assessed to tha t parce I. There is a drainage surcharge fee arrl icahle to Zone 2 imrro\'emcnts ,,'hich was established in May, 1990. If owners or developers have paid tht' surchar!!t' fee, they will not be asst'ssed for the Zone 2 improvements and those fees will be applied to Zone 2 as a contribution. If property has developed subsequent to June, 1988 or is now being developed and the surcharge fee has not been paid, then the assessment wil] apply. 18 ~..._...".~.,~-'...-- o o ZONE 3 - PROJECT NO. I: PAUl AVENUE IMPROVBlOOS ~OM CABLE OlEEK TO VfRD9IONT DR I VE Tbe .ethod of assess.ent for Palm Avenue i.prove.ents (Zone 3) is based on the front footage of each assessable parcel. Said front footage reflects the length of street i.prove.ents required and is an equitable .ethod for assessing street i.prove.ents. An assessable parcel in Zone 3 is defined as a parcel whose street frontage has not been constructed to its full width, and which, as a result of this assess.ent. will be widened to its ulti.ate planned width with curb, gutter, sidewalk and street lights. Certain sewer and storm drain i.prove.ents will be constructed as needed. Parcels whose frontage has previously been cOIlpletely or partially improved wi I I not be assessed for those Zone 3 i.provements which have previously been constructed. Tbe front footage of a Zone 3 parcel is defined as the length (in feet) of the parcel boundary that fronts on Palm Avenue. Said front footage includes the corner curve or corner cutoff length of parcels with streets on two sides. rosr ESl'IIATE SUMMARY OF PROJECT CONSTRUCTION COSTS PROJECT NO. I: PAUl AVENUE - CABLE OlEa; TO VfRDEMONT DRIVE PROJECT NOS. I I " IV: BOX CllLVFRT - PAUl AVENUE AT CABLE CREF.K " TRAFFIC SIGNAL @ PAUl AVENUE " KENDALL DRIVE PROJECT NO. III: OIESTNUT AVENUE STORM DRAIN " DEBRIS BASIN (I) TOTAL CONSTRUCT I ON COSTS PREll M . ESTIMATE CONFIRMED AMOUNT $ 464,581.31 $ 464.581.31 $ 645,614.11 $ 645,614.11 $1.239.513.22 $2.349,114.69 $1. 239.513.22 $2.349.114.&11 (I) TIlE MAYOR AND COMMON rouNrll HAVE DETERMINED THAT FINANCING FOR TIlE OfESTNUT AVENUE STORM DRAIN " DEBRIS BASIN SHALL COME FROM ALTER.'\UE SOURCES. 19 o ~ o COST EST I MATE (Continued) Preliminary Estiaate J. TOTAL CONSIRUCTION COSTS ] I. INCIDENTAL COST ESTIMATE 1. Design Engineerin~ " Surveying 2. Contract Administration " Inspection 3. Bond Counsel 4. Assessment Engineering S. Appraisal 6. Treasurer's Fee 7. Bond Printing, OS Publishing 8. Administration 9. Miscellaneous Total Incidental Costs III. TOTAL CONSTRUCTION " INCIDOOAL COSTS CONTRIBUTIONS City Participation (Zone 1) City Participation (Zone 2) Cit). Participation (Zone 3) TOTAL CONSTRUCTION" INCIDENTAL COSTS LESS CONTRIBUTIONS IV. FINANCING COSTS 1. Bond Discount (3\ of Bond Issue) 2. Reserve Fund (10\ of Bond Issue) 3. Capitalized Interest (6 Months @ 8.75\) Total Financing Costs V. TOTAL CONSTRUITION, INCIDENTAL " FINANCING COSTS TOTAL CONSIRUCTION (ONE-HALF), INCIDENTAL" FINANCING COSTS V I . BALANCE TO ASSESSMENT Confiraed Moun t $2,349,774.69 $2,349,774.69 $259,870.00 140,986.48 36,500.00 68,000.00 32,000.00 70,000.00 15,000.00 65,000.00 40,000.00 $259,870.00 140,986.48 36,500.00 68,000.00 32,000.00 70,000.00 15,000.00 65,000.00 40,000.00 ............ ............ $727,356.48 $727,356.48 $3,077 ,131.17 $3,077,131.17 ($421,288.48) (I ,628,286. 6Q ) (303,133.76 ) c........==== $724,422.24 $11I,733.16 $26,304.37 372 ,443.86 87,681. 22 ]63, ]30. 4] 38,404.37 a..........: .......===== $647,307.43 $]52,38Q.Qb $3,724,438.60 ............ $876,812.20 ............ $3,724,438.60 $876,8]2.20 Source: GFB-Friedrich" Assoc., Inc., Riverside, California 20 - o o mE AS~~4IFWI' DISlRICI' Site ~atillll and "'nd Ule The Assessllent District encOllpasses over 1,200 acres. There are 798 assessable parcels in the District and 143 of these parcels elected to pa)' assess.ents in full, leaving 655 assessable parcels. The District is bounded on the north by the City Ii.it line, on the east by 'alnut Avenue, on the south by State Highway 215 and Kendall Drive and on the west generally by Little League Drive. See "Appendix A -- Assess.ent Diagram" included herein. The gross land area of the 798 assessable parcels in the Assessment District is approxillately 1,133 acres. The parcels within the Assessment District are pri.arily zoned for residential developllent. The 798 assessable parcels in the Assess.ent District range in size from .16 acres to 53.96 acres. Cas and electricity will be provided to the parcels in the Assessment District by Southern Cal ifornia Cas Company and Southern Cal i fornia Edi son COIIpany. 'ater and sewage facilities are provided by the City. There are currently 419 improved assessable parcels in the District, leaving 383 unillproved assessable parcels. The City completed its environmental review relating to the Improvement Project on May 17, 1990. A negative declaration was issued as it was deterllined that the Improvement Project wi I I not have significant adverse impacts which are not mitigable. A notice of determination was filed b)' the San Bernardino City Clerk with the County of San Bernardino on June 14, 1990. The County's 1991/92 assessed valuation for the parcels in the District equals $83,379,284 for land plus existing improvements. The overall value to I ien on the assessable parcels in the Assessment District equals 117 to I. Following the enactment of Proposition 13 (Article III A of the California Constitution), County assessed values shown on the assessment roll reflect 1975 values as increased by two percent (2\) per annum, unless a parcel has changed ownership or experienced new construction, in which case the assessed valuat ion wi II more closely approximate current lIarket value. Many of the base years of improved parcels in the Assessment District indicate 1975 values, and the County assessed values as shown in Appendix B -- "Property Ownership, Assessments and Assessed Valuation Table" are expected to be substantially less than actual market values. Tahle I summarizes the range of overal I value to I ien rat ios for the assessable parcels in the Assessment District based on assessed valuat ions of the parcels. A complete listing of the land values and the associated burden for all assessable parcels is set forth in Table 4. 21 o o TABU: 1 VALlIE TO ~ ~.l,RY Value to Burden Rat io Assessment Lien tll , of Total Assessment 1.00 to 1 - 2.99 to 1 3.00 to 1 - 4.99 to 1 5.00 to 1 - 9.99 to 1 10.00 to 1 - 14.99 to 1 15.00 to 1 - 24.99 to 1 Above 25.00 to 1 Total $155,156.50 (2) 26,016.86 41,304.38 23,358.25 31,486.91 431.182.42 $109,105.38 21.88\ 3.61 5.83 3.30 4.44 60.88 100.00% (1) Represents the principal amount of the Bonds. (2) Includes assessments totalling $50,169.24 levied on property owned by the City of San Bernardino which have no recorded (ounty assessed valuation. lmperty Tax Delinquencies The following property tax delinquency information, for assessable parcels within the Assessment District, was compiled based on County public records as of August 15, 1991. While efforts have been made to be as thorough as possible, no warranties are given concerning the accuracy or completeness of this information. Although the City has covenanted with the Bondowners, under certain circumstances, to commence judicial foreclosure proceedings in the event of del inquency in the payment of assessment installments, there is no assurance that delinquent assessment installments will be recovered in a timely fashion. See "BONDOWNERS' RISKS". TABU: 2 ~.RY OF DELINQUBtClfS Numher of Parce Is Delinquent Amount Percentage of 91/92 Assessed ValuaLi~Q_ Total Unpaid Assessable Parce Is 198 Parcels delinquent for 1990/91 Onll (I) 34 $37.648.62 .04\ Parcels delinquent Prior Years 19 51 48.494.49 19,059.10 .OS'I. Total Parcels delinquent (2) .09'l. Source: Marilyn Taylor, Tax & Special Assessment Services, Highland, CA. (I) The amounts listed as delinquent are the actual amount of the tax levied for 1990/91 and do not include penalties. (2) Total figures do not represent the sum of current and prior years delinquencies as SOMe parcels are included in both categories. 22 o o Parcels representing .09% of the 1991/92 assessed valuation of $83.379.284 have delinquent taxes totalling $79.059.70. The current and prior years delinquent allount of $79.059.70 represents .711\ of the $10.189,035 assessed value of the 51 parcels as indicated in the 1991-92 County assessed valuation of anessable parcels. Table 3 on the following page sets forth the detail of the tax delinquency by parcel, 23 ASII'I' . JI2.. 26 JI ., .. 51 " 70 .. 102 113 119 128 131 158 172 178 l~O 191 192 19: 262 324 328 329 332 336 3~-;' 437 453 523 561 560 €~i €: ~ 651 6t ': (53 654 7'\2 iS~ IO~' -, - . ~ . "70~ 70S' 710 711 71~ 713 720 721 723 ~ o TAIlLE 3 TAX DELINOllENCY SY PlUlCEL o UftSSOll' S P ARCl:L NO_ I22l\ 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 20 261 261 261 261 261 261 2G1 261 261 261 261 261 261 .;';';1 LU 261 2€1 :iEl ~El 261 20 2fl 2(1 261 2(1 261 .t (;1 261 2€1 ~(l 261 ~(;l 261 261 UliI: 32 41 52 52 61 62 62 082 131 142 142 151 152 182 le2 182 191 191 191 191 253 261 261 261 261 261 263 301 311 381 ~?l ';'71 471 ~el 4el 401 481 4El HI HI HI -in 4l?1 HI 401 HI HI 401 HI oGlJl 481 PAReEL 06 22 03 04 01 14 18 01 03 04 15 14 14 OB 27 33 ~3 24 25 26 30 25 29 3:> ~3 37 " 39 ('l~ 06 ., 03 3: 31 30 :? ,- .. 2i (' H' 11 ~ : 14 15 l€ 10 H 19 n c.: 0'; Cl) 1'91/92 Count)' ...e..ed val ue. ASSJ:SSED VALUATION 11) $130,050 27,061 61,200 91,800 165,240 30,781 46,818 403,259 712,980 128,809 S,762 144,167 59,918 '~O,040 110,804 170,822 378,500 375,500 572,000 776,000 87,665 117.602 109,242 106,383 120,870 88,434 134,2eZ 125,00(' 1:;,500 ';,"9E : 1 ~ I 3': : 1 ~4. ~':~. :~ 1. '8: 1 '~', 13: 1 ~::? 13:- If 9,13: 193,132 IES.132 lE9,1:3 1 ~ ~ , 1:) 197, l~: :. ~'':' . ~ :;: 1 i-~. 13:: 1~7. D~ JES,13;' 1~3. u:- li-!",13: ]('3,n:. :. :,.;. .;:::~ : 1.; , 3 ~ 1. 1 ~. - , 1 ~ ~ SH'.lea Q3S CUMDlT , PIIIOII DlUlS TAX DELINOUENer~s 12' $3,043. " 208.55 615.12 905.26 1,415.40 2,469.48 1, 004. 8S 2,677.07 11,716.80 3,545.25 715.00 1,590.66 1,367.47 17,437.82 4,506.64 398.93 .2,104.67 2,050.95 3,050.91 4, 054.07 170.45 257.61 28E.74 6Ei.54 26C.9~ 150.29 El:.1.~" 5Se.. C4 ~€:.9':' <4;'7oi.';.? 1,~S~.~~ 4,eOC.44 :',45E.5'? ~l.il 91.6: 9:.~1 ~l. il 91. f1 9:.(~ 91. 62 ~: . f: :;:.: .f! 9::'.6~ ~1.';1 9:.f::' ~::. . f: ti.;..-:''; t=.-i.:O'; ~: . C. ,'J. 6: (.4.35 $7Q. ~cQ 70 DELINOUENCY AS A PEIICZHTAClE or VALur: OF P J.P.eEL 2.3n (I.'" LOU O.9C:O' O.€lE' e. (J2' LlS' 0.6" 1.6n ..75' 12.4U 1.10' . .2e' 1.90\ 4.0" 0.23\ [,50 C. 5.., C.~H ~ . ~.t It: C.1SO~ : . ~;: \ C'. ~ € ~ ~ . !::-\ : .:.t." c.::.~, -:'.€:\ ~. ,-.. .: . .:.:. ~ ? ~:'\ :.:.: ~ :..;..... :.C:'" C'.: ~. C.::-' :'. c's.. 0.':':\ ~ . ':';. . :. ,:,:.\ -:'.:- .. c. ~:-. - ~ .. (' . :'~.. :.-:':\ :.:f" ~ . :' ~ ~ ..,'.;- ~ :: .. :, "'. ."'': ~ r,c:a C'."'Pt 12) Total Current and 'riot Y~.r. Delinquencies throu9h AU9ust 31, 19~]. Compiled by Marilyn Ta)'lor T.~; " Assesslflf'nt Sen:ice" Hiqhland, CA. o o 1lIflJOIINaIS' RISIS GeIIeral Under the provIsions of the Bond Law, asses silent install.ents. from which funds for the par-ent of annual install.ents of principal of and interest on the Bonds are derived, will be billed to properties against which there are unpaid assessments on the regular property tax bi lis sent to OIIners of such propert ies. Such assessllent installllents are due and payable at the same ti.es as, and bear the salle penalties and interest for non-paYlllent as do. regular property tax install.ents. Assessment install.ents cannot be paid separately frOll property taxes. Fai lure to pay less than the total of al J property taxes and assessllent installments due wi II be considered a delinquency in the paYllent of both property taxes and asses silent installments. Unpaid assessments do not constitute a personal indebtedness of the owners of the lots and parcels within the Assesseent District. There is no assurance such owners wi]1 be able to pay their assessment installllents or that they will pay such installllents even though financially able to do so. The Bonds are payable from amounts collected from assessed property ~'ners and depos i ted in the Redempt ion Fund. Therefore. time Iy payment of debt service on the Bonds depends upon the timely paYllent of unpaid assessment installments on land within the Assessllent District. Should the installments not be paid on time. the City will transfer 1I0neys from the Reserve Fund (establ ished in the allount of ten percent (10%) of the original proceeds of the Bonds) to the Redemption Fund to cover delinquencies. Additiona]ly, the assessllent installments are secured by a lien on the affected parcels of land and the City has covenanted to institute foreclosure proceedings to sell land wi th del inquent instal Iments in order to obtain funds to pay debt service on the Bonds. See the caption "BANlRUPrCY AND F1RF.CLOSURE" herein. Because these are the only sources of funds which must be available to pay debt service, failure by owners of the parcels to pay assessment installments when due, depletion of the Reserve Fund, or the inability of the City to sell parcels which have been subject to foreclosure proceedings for amounts sufficient to cover the de] inquent assessment installllents may result in the inability of the City to .ake full or punctual paYllents of debt service on the Bonds and Bondowners would therefore be adversely affected. lJ.ited 1..~L-Obli&a~QCDtY Pursuant to Section 8769 (b) of the Bond Law, the City has elected not to be obligated to advance funds from the treasury of the City for delinquent assessment insta]lments. The only obligation of the City with respet't to such delinquencies is to transfer amounts available in the Reserve Fund 10 the Redeeption Fund. Thus. the City's obliplioo to advuce _eys to pay Bond debt .ervice in the event of delinquent asseSS8ent install8ents is lieited to the baluce in the Reserve fund. The City has DO obliptioo to replenish the Reserve fund except to the extent that delinquent alSelS8ents are paid or proceeds frOll foreclosure sales are realized, There is no assurance that the balance in the Reserve Fund wi II always be adequate to pay all de] inquency installllents and, if during the period of delinquency there are insufficient funds in the Reserve Fund, a delay lIay occur in paYllents to the owners of the 25 o o Bonds. Notwithstanding the above, the City aay, at its lole option and in its lole discretion, elect to advance available surplus funds of the City to pay for any delinquent installments pending sale, reinstatement, or redemption of the de Iinquent property. lIolreyer. Boacbmert abould DOt rely upcIII the City to aclYuce _iet to tbe Redeaptioo FUDd if the Renne FUDd were eYer depleted. Abal!llCe of larket for tbe Rnndl No application has been made for a credit rating for the Bonds, and it is not known whether a credit rating could be secured either now or in the future for the Bonds. There can be no assurance that there will ever be a secondary aarket for the purchase or sale of the Bonds, and from time to time there may be no aarket for them, depending upon prevai ling aarket condi t ions, and the financial condition or aarket position of firas who .ay make the secondary market. The Bonds should therefore be considered long-term investments in whit-h funds are committed to maturity, subject to redemption prior to maturity as described herein. B_nkrQptcy and Foreclosure The payment of assessments and the abi Ii ty of the Ci ty to foreclose the lien of a delinquent unpaid assessment, as discussed in the section entitled "SEaJRITY fOR THE BONDS", may be I illi ted by bankruptcy, insolvency. or other laws general I)' affecting creditors' rights or by the law of the State of California relating to judicial foreclosure, In addition. the prosecution of a foreclosure could be delayed due to crowded local court calendars or procedural delays, The various legal opinIons to be del ivered concurrent ly wi th the del ivery of the Bonds (including Bond Counsel's approving legal opinion) will be qualified as to the enforceability of the various legal instruments by bankruptcy. reorganizat ion, insolvency or other s imi lar la"'s affect ing the rights of credi tors general I)', Although bankruptcy proceedings would not cause the assessments to become ext inguished, bankruptcy of a property owner or of a partner or other equi ty owner of a property owner could result in the prohibition of the establishment of the lien for the assessments, a delay in prosecuting Superior Court foreclosure proceedings or an adverse effect upon the property owner's ahility or willingness to pay the assessments. and could result in the possibility of delinquent tax installments not being paid in full. Such delay or partial non-payment would increase the likelihood of a delay or default in payment of the principal of. and interest on. the Bonds, Articles XIIIA and XIIIB of the California Constitution On June 6, 1978. California voters approved an amendment to the California Constitution, commonly known as Proposition 13 (the Jarvis/Gann Initiatiyc) which added Article XIIIA to the California Constitution, The effec-t of Article XIIIA is to limit ad valorem taxes on real property. On Novemher 7. 1978, California voters approved Proposition 8, which aade certain clarifications to Article XIIIA. 26 o o Enactment of Article XIIIA has reduced the amount of federal property tax revenues received by the City. This reduction in such revenues makes it less likely that the City will have surplus funds, other than monies in the Reserve fund, to pay delinquent assessment installments if the Mayor and Common Council with the exercise of their discretion choose to do so. If there are .ddi t ional del inquencies after exhaust ion of funds in the Reserve fund, the City has no obligation to transfer into the Redemption fund the .mount of any luch delinquencies out of any surplus monies of the City. On July 2, 1979, the fifth District Court of Appeal (94 Cal. App. 3d 974) rendered a 3-0 decision in the case of County of Fresno v. Malmstrom that deotenlineod that special assessments are not subject to the I imitat ions of Article XIIIA (Proposition 13). The court held the one percent tax limitation imposed by California Constitution Article XIIIA on ad valorea taxes does not apply to special assessments levied pursuant to the Improvement Act of 1911 (Streets and Highways Code, Section 5000 et seq. and 10000 et. seq.) and the 1913 Act. The Court further held that because special assessllents pursuant to such acts are not within the definition of "special taxes" in Article XIIIA. the Constitution does not require the levy of assessments and the issuance of Bonds to be approved by a two-thirds vote of the qualified electors of the City. On September 12, 1979, the California Supreme Court refused to hear an appeal of the lower court's decision. At the November 6, 1979 general election, Proposition 4 (the Gann Initiative) was approved by the voters of California. Such proposition added Article XIIIB to the California Constitution. Article XIIIB limits the annual appropriations of the City to the amount of appropriations for the prior year adjusted for changes in the cost of living and population. On Deceomher 17, 1980, the Third District Court of Appeal (113 Cal. App. 3d 443) rendered a 3-0 decision in the case Countv of Placer v. ~ that determined that special assessments are not subject to the I imi tat ion of Article XIIIB (Proposition 4). The Court held that the definition of "proceeds of taxes" imposed by Cal ifornia Constitution Article XIIIB does not apply to special assessments and improvement bonds issued pursuant to the 1915 Act and the 1913 Act. The decision of the Court was not appealed. The enactment of Article XIIIA of the California Constitution.(Proposition 13) and subsequent leF,islative enactments effectively repeal the otherwise mandatory duty on tbe part of the City, under the 1915 Act, to levy and collect a special tax (in an amount necessary to ml'et delinquencies, but not to exceed ten cents on each $100 of assessable property within the City in anyone year) if other funds are not available to cover delinquencies. In early 1990, thl' U.S. Supreme Court struck down as a violat ion of l'qual protection certain property tax assessment practices in lI'est VirF,inia. which had resulted in vastl)' different assessments of similar properties. Sincl' Article XIIIA provides that property may only be reassessed up to 2\ per year. except upon change of ownership or new construction, recent purchasers may pay substantially hi~her property taxes than longtime owners of comparahle property in a community. The U.S. Supreme Court in the 'est VirF,inia case expressly declined to comment in any way on the constitutionality of Article XIIIA. 27 - o o Based on this decision, however, property owners in California brought three suits challenging the acquisition value assessllent provisions of Article XIIIA. T.o cases involve residential property, and one case involves c~ercial property. In all three cases State trial and appellate courts have upheld the constitutionality of Article XIIIA's asses silent rules and concluded that the lest Virginia case did not apply to California'. I.... On June 3, 1991, the Uni ted States Suprelle Court agreed to hear the appeal in the challenge relating to COllmercial property, but the plaintiff .ubsequently decided to drop the case. One additional appeal has recently been accepted by the Suprelle Court. The City cannot predict .hether the Suprelle Court wi II hear the other appeal, and if so, how the Suprelle Court .i II resolve the challenge to Article XIIIA. If the Court strikes down the assessment rules of Article XIIIA it is not known .hat rules .ould then becOlle operative, and further legislation .ould be likely. The City cannot predict .hat impact any of these developments lIight have on its revenues or on the State's financial obligations to local governments. Riak of Lo.. of Tax Ex~t ioo Failure by the City to comply with its covenants in the Agreement ,,'ith respect to arbitrage earnings and rebate lIay result in a loss of the exclusion of interest on the Bonds from gross income for federal income tax purposes. IBiAL OPINleft All proceedings in connection with the issuance of the Bonds are suhject to the approval of Orrick, Herrington & Sutcliffe of Los Angeles, California. Bond Counsel for the Ci ty. The unqual i fied opinion of Orrick, Herr ington & Sutcliffe, attesting to the validity of the Bonds, shall be supplied free of charge to the original purchaser of the Bonds. A copy of the legal opinion. certified b)' the official in whose office the original is filed, wi II be printed on each Bond and is attached in form as Appendix D. Bond -Counsel's engagement is I imi ted to a review of the legal procedures required for the authorization of the Bonds and the exemption of interest on the Bonds from income taxat ion. See "TAX EJ(B1PTION". The opinion of Bond Counsel wi II not consider or extend to any documents, agreements. representations. offering circulars or other lIaterial of any kind concerning the Bonds, including this offerin/!, circular. not lIentioned in this paragraph. Bond Counsel undertakes no responsibility for the accuracy, completeness or fairness of this Official Statement. TAX t>>lIPJ' I eft In the opInIon of Orrick, Herrington & Sutcl iffe, Bond Counsel. hased on existing laws, regulations. rulin/!,s and court decisions. and assuminf,. among other lIatters, cOllpliance with certain covenants and a/!,reellents, interest on the Bonds is excluded from /!,ross income for federal income tax purposes and is exellpt frOll State of California personal incOlle taxes. The Internal Revenue Code of 1986. as allended (the "Code") illposes various restrictions. conditions, and requirements relating to the exclusion from gross incOlle for federal income tax purposes of interest on obi igat ions such as the Bonds. The City has covenanted to comply .ith certain restrictions 28 1Il o o designed to assure that interest on the Bonds will not be included in federal gross inc~e. Failure to comply with these covenants aay result in the interest on the Bonds being included in federal gross income, possibly from the date of issuance of the Bonds. The opinion of Bond Counse I assumes coapliance with these covenants. Bond Counsel has not undertaken to determine (or to infora any person) whether any actions taken (or not taken) or events occurring (or not occurring) after the date of issuance of the Bonds lIay affect the tax status of the interest on the Bonds. Bond Counsel is further of the opinion that interest on the Bonds is not a specific preference i tea for purposes of the federal individual or corporate alternative ainiaulI taxes. However, Bond Counsel observes that interest on the Bonds is included in adjusted current earnings in calculating corporate alternative ainiauII taxable incOlle. Certain requireaents and procedures contained or referred to in the A~ree.ent and other relevant docuaents aay be changed, and certain actions may be taken, under the circullstances and subject to the teras and conditions set forth in such docullents, upon the advice or with the approving opinion of nat ionally recognized bond counsel. Orrick, Herrington Ie Sutcl iffe expresses no opinion as to any Bond or the interest thereon if any such change occors or action is taken or omitted upon the advice or approval of bond counsel other than Orrick, Herrington Ie Sutcliffe. Although Bond Counsel has rendered an opinion that the interest on the Bonds is excluded from federal gross income, the ownership or disposition of. or the accrual or receipt of such interest on, the Bonds may otherwise affect an Owner's tax liability. The nature and extent of these other tax conseqoences will depend upon each Owner's particular tax status and the Owner's other items of income or deduction. Bond Counsel expresses no opinion regarding any such other tax consequences. DEfEASANCE The Bonds and the original assessments shal I remain in ful I force and effect and the Bonds shall be secured by the original assessments unt i I (i) the Bonds aature, (i i) assessments are prepaid and the Bonds are redeemed. (iii) apportionment of the original assessments occurs porsuant to Parts 10.0 and 10.5 of Division 10 of the Bond Law, or (iv) the original assessments are superseded and supplemented by reassessments and refunding bonds issued pursuant to Division 11 or Division 11.5 of the Streets and Highways Code. at which time the refunding escrow shall become the security for any outstanding Bonds not exchanged for refunding bonds. Any proceeds of sale of any refunding bonds lIay be deposited in escrow or trust with a bank or trust company and shall be secured in accordance with the laws applicable to funus of the City and shall be invested in Federal Securities. NO LITlGATI~ There is no action, suit, or proceeding known by the City to be pending at the present tille restraining or enjoining the del iver}' of the Bonds or in any way contest ing or affect ing the val idi ty of the Bonds or Iny proceedinF-s of the City taken with respect to the execution or delivery thereor. A no litigation certificate executed by the City Attorney shall be required to be delivered to the Underwriter siaultaneously with the delivery of the Bonds. 29 o o NO RATING The City has not lIade. and does not conte_plate or anticipate lIakintt, an application to any rating ageney for the assign.ent of a rating to the Bonds. UfDfRIRITlNG Stone' Youngberg, the Underwri ter of the Bonds. has purchased the Bonds frOll the City at an agttregate discount of S frOlll the total par value of Bonds as set forth on the cover page of this Official Statement. The public offering prices lIay be changed frOll tille to tille by the Underwriter. The Underwriter lIay offer and sell Bonds to certain dealers and others at a price lower than the offering price slated on the cover page hereof. IISCElJANEIlIS All quotations fro., and summaries and explanations of. the Agreement and other statutes and documents contained herein do not purport to be complete. and reference is made to said documents, the Agreellent and statutes for full and complete statements of their provisions. The Official State.ent is submitted only in connection ",ith the sale of the Bonds by the City. All estimates, assumptions. statistical information and other statellents contained herein, ",hi Ie taken from sources cons idered reliable, are not guaranteed by the City or the Underwriter. The information contained herein should not be construed as representing all conditions affectintt the City or the Bonds. All informat ion contained in this Official Statement pertaining to the fity has he en furnished hy the City and the execution and delivery of this Official Statement has been duly authorized by the City. City of San Bernardino By: W.R. Holcomb Mayor 30 o APPfJO)IX A ASS~qn:)ff DIAawI A-I o : i 0 - I 2 .. ' I !!!I ::: , I , . _=~ !!i i ,il II .< " . ~.:iil'l.S.c... :J l~i I" i~;;;:' e!~ t - .ft .' .0.:. .,IJ ;;h~" . ! Ii:: Ii e~ i:i~~~;:'!:~ :! III' I , a:ir- ,: , l! to: I~.&!:-.wi .- .- ,.. ".,....- .:: ~I! !~;: .- i~';! !-eS ~i ::i'! i::; .!.&i'!~s Iii!!! ~,. ,-.: e~ -~~ ,., <-, S"l~ fal . ,- ! .~l ,-!< .f .J. -"lI. ,- .!'~- t ~e! ....... .. "'e i I 5 I ::e ;,: ~ r= ii ~:;- :ii~;; Et 1'1'; =i,..!I -.. " -" ...,~ii::: ~" ~i !~i ~.. rt.!! i='C: ,K;: ';;"f}" ,. ~p !f_=i :. -l .,' t' r' .!.! ':1 _~ .;=~ 1:"1- .1.. .. ~ .:c: ~' . ~. ~ .' " / / ,. i c tc ~ " o ~ 1: zz~~ ; u ~ c . I l '--- ;, ,;! ... J .; . I IH i o .,: I ~z ;.: i . ::."" .. f "_ '''11; -..! : ~ ~f~!~:. " liW;:, i ! 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C . ... ~ ~ ... ~ ~ ... ~ ~ ~ - ... ~ ... ~ ~ ... - .. ~ ~ . " 0 ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 0 0 u 0 " .., . ... . 0 . . I u l' D ... :11 - ~ ~ ~ - ~ ~ ~ ~ - ~ ~ ~ ~ ~ ~ ~ ~ ... ;; ;; ... . " ... '" '" '" '" '" '" '" '" '" '" '" '" '" '" '" '" '" '" '" f 0 0 . .. .. 0. 0. N N N 0. 0. 0. 0. 0. 0. 0. 0. 0. N 0. 0. 0. 0. . t ~ ~ 0 c' .. .. ::: ~I ii ~ .. ~ .. . ~ '" . .. ~ ~ '" .. ... . 0 N ~ '" 0. .. . . .' ... .. ... . . . '" . . . . . . ~ ~ ~ ~ ~ ~ ~ ~ u N .. . . . . . . . . .. . . . . . .. . . . . .. . 0 ... . .. .. o o API"fl'O)IX e CDtlW. INFCIlIIATICft RB mE eln OF SAN BEIlNARDINO Ibe followin, information concernin, the Citv of San Bernardino and lurroundin, areas are included only for the Durpose of supplvin2 2e~ iDWUOOD....LU&rJiiu-1hLtDlllIIlIn i tv. The Bonds are nO.1.....Ldebt of tbe Ci ty of San Bernardino. State of California or anv of its political subdivisions and neithu said City said State nor anv of its Dolitical subdivisions is liable therefor. Ceneral The Ci ty of San Bernardino. county seat of San Bernardino County, California. is located at the base of the San Bernardino Mountains, 58 miles east of Los An!-eles. The City was incorporated on April 13. 1854. The City operates under a charter form of !-overnment, directed by the Mayor and Common Council of seven councilmen elected from their respective wards and the Mayor elected at lar!-e by the voters. l'Qpulat iOll The City's population according to the 1980 census was 118.092. A summary of the City's population from 197U to 1991 is shown below. 1970 1980 1981 1982 1983 1984 1985 1986 1987 19111l 1989 1990 199] 106.892 118.092 121, 900 129.400 128,8UO 131,000 134.700 137,400 140.900 148.900 153,700 164 .164 171,6UO U.S. Bureau of the Census. Est i.ated by the Populat ion Finance. as of January I. Research Unit. California State Departmt'nt of C-I o o The following lists annual average nuNher of wage and salary eMployees by industry within Riverside and San Bernardino Counties for 1985 to 1990. livenide aDd San Bernardino Countiea Annual Averqe EllployRnt by Industry (I) Mining Construction Manufacturing, Nondurables Manufacturing, Durables Transportat ion & Public Utilities Wholesale Trade Retai I Trade Finance, Insurance & Real Estate Service Industries Federal Government State & Local Government Total Non Attri- cuI tural Agricultural, Fores- try & Fi sher i es Total All Industries 1986 1,300 41,900 19,300 50,100 30,500 20,300 123,300 23,800 129,100 19,700 99.500 558,800 23,100 581.400 1987 1,300 53,400 22,800 57,900 32,200 21, 500 131,000 25,400 141,900 20,600 103.900 611 ,900 18,400 630 300 1988 1, 300 48,800 23,600 57,400 30,300 21,600 135,300 26,500 147,500 19,800 105.000 617,100 24,900 642.000 1989 1, 300 65,300 27,200 61,000 33,300 26,900 143,600 29,800 162,000 20,700 137.800 688,200 20,900 709. 100 1990 1,400 67,500 28,700 61,000 35,400 32,400 151,800 32,600 179,500 21,200 128.300 739,900 21,700 761.600 (I) Employment reported by place of work excluding workers involved in Iahor disputes, self-employed, unpaid family and dOlllestic workers. Source: State of California, E.ployment Development Department llDellP men t The civi I ian lahor force employment and unemployment for thc Rivcrsidc-San Bernardino-Ontario labor market is shown below. The total civi I ian emr10ymcnt as of December, 1990 was reported by the State Employmellt De\'elopmcnt Df'parlment to be 1,071,600. Thf' total civilian unemplo)"mf'nl was ?O.bOO. a raIl' of 6.6%. C-2 o o li.erlide-SaD Beroardioo-ODtario Labor Market Ciyi liaD Labor Force, &lpl~ot aDd UOellpl~ot Labor Unellploy.ent Year fl\ Force ElInI oVllent UnellolQyment Rate 1990 1,071,600 1, 00 I, 000 70,600 6.6\ 1989 1, 023,600 965,200 58,400 6.1\ 1988 944,300 900,300 44,000 4.7 1987 912,300 858,000 54,300 5.9 1986 824,600 775,000 49,600 6.0 1985 778,500 722,400 56,400 7.2 1984 665,600 608,200 57,800 8.6 1983 646,100 575,500 70,800 11.0 "182 636,200 558,800 77 ,400 12.2 11181 604,400 553,700 50,700 8.4 1980 586,200 541, 500 44,700 7.6 (1) January 1 to December 31 Average. Source: State of California, Employment Development Department. F....IQylleot aDd loclustrv Located wi thin San Bernardino's economic area are severa I major ellployers. Norton Air Base is the City's single largest employer. Approximately 4,500 civilian employees and 7,500 military personnel contribute to San Bernardino' seconOllic envi ronllent through a gross annual pa)'roll of $200,821,211. The principal installation at Norton is the 63rd Military Airlift Wing, and the base serves as one of the three ports of air embarkation and debarkation for the Pacific theatre. The United States Air Force has announced the closing of Norton Air Force Base, which closing lIay begin in late 1992. Although the elillination of the area's major employer is likely to have an adverse effect on the general econom)' of the City, steps are being taken by the City, the United States Air Force and other affected local jurisdictions to offset such negat ive impact. For example, the Air Force has given prelillinary approval to plans for joint civilian and military use of Norton Air Force Base, the Air Force has released a schedule for the clean-up of hazardous and toxic materials on the 2.400-acre base, and the City has included the base in a redevelopment project area. Other lIajor employers include wholesale distributors of he\'erar.es. produce, lIeats, candy, tobacco and sundries to the entire Southern California inland regions. Some of the leading distributors are: Gate City BeHrar.e. Glaser Bros., Grand Central Produce, Inland Distributor, Southwestern Meat and Provision, Desert Provision and the distributing firm of Bank, Bohemian and A. Die!. C-3 o ~ o The largest .anufacturing fir.s in the San Bernardino area are: Name of CMoanv The Sun COlIpany California Portland Ce.ent San Berdee Sports lear Haley Bros. fleetwood Doane Products Co. Rogers Bindery & Mail Fanlovment Products 475 367 360 180 146 122 U8 Printing I Publishing Ce.ent Clothing lood doors Trave I trai lers Dog Food Book binding The largest nonmanufacturing firms in the San Bernardino area are: Name of Comoanv Norton Air Force Base(l) San Bernardino County Loma Linda University and Hospi tal City School System Stater Bros. Market Inland Center Mall Santa Fe Railroad Central City Mall Patton Hospi tal City of San Bernardino TRW Systems Mana~ement California State College, San Bernardino Campus Crusade for Christ. Center Southern Pacific Railroad San Bernardino Valley College General Telephone Company Employment Products 12,000 8,780 51,800 3,650 3,600 2,300 2,000 1,800 1.485 1,300 1. 292 1,000 800 700 565 500 Military and Civilian County Administration University and Hospital Unified School System Supermarket Regional Shopping Center Transportation Reg~onal Shopping Center State Mental Hospital City Administration Research/Program Slate Col lege Christian Conference Transportat ion Community College Communications (1) Norton Air Force Base is closing, which lIay begin in late 1992. Source: Research Division, State of California, 1985, San Bernardino County Census Bureau, 1984. C-4 o o Ci ty of SaD Bernardino NUlber of Per.its and Valuation of Taxable Tranlactions Rrta i I Storrs --Iota I All Out Irts No. of Taxablr No. of Taxablr Year Prr.i ts Transact ions Prrlli ts Transact ions 1981 1,410 $ 193,340,000 3,185 $ 910,660,000 1982 1,453 830,153,000 4,504 1,008,440,000 1983 1,415 903,392,000 4,651 1, 104,198 ,000 1984 1,546 1,018,191,000 4,518 1,251,308,000 1985 1,589 1,135,263,000 4,509 1,400,991,000 1986 1,620 1,214,245,000 4,520 1,496,335,000 1981 1,614 1,295,158,000 4,456 1,611 ,041,000 1988 1,693 1,443,831,000 4,482 1,114,958,000 1989 1,160 1,511,409,000 4,396 1,898,841,000 1990 1,189 1,544,106,000 4,531 1,914,529,000 Source: State Board of Equalization, California. Construction Activity The fo]lowing table shows building permit valuation for the City from 1986 through 1990. Building Per.it Valuation (Valuation in Tbousands of Dollars) llli ~ ....lill -1m -1m In iJkp.ti.a1 New single-dwe]ling $ 41,351 "l 53,699 $ 29,148 $ 65,333 $ 92,126 Nrw lIu]ti-dwe]ling 89,106 18,441 151 15,012 1,103 Addi t ions, alleral ions 4.331 5.0S~ 1. 193 6.639 7.428 Tolal Rrsidrnlial $141,394 $ ", 196 $ 35,530 86,984 101,258 MJlDc:lWickDlul New commrrcia] $ 44,912 $ 44,810 $ 37,140 $ 31,557 $ 17,153 New industrial 10,111 2,521 10,189 9,405 3,423 Olher 1,109 3,153 9,095 1,266 1.913 Addi I ions, al terat ions 13 26.5 23.076 15.994 18 ]48 18. ]53 Total Non-Residrntial 76.123 13.626 13.018 --.b6...Jlli _41l~.1142 Total Valualion $2]8.]]7 $]50.822 ~108.548 $153.3bll $147.QOO No. of New Ihrelling Unit Singlr-dwell ing 661 681 292 659 848 Mu It i -dwe II i ng 2.426 483 4 352 211~ Tota I Uni 15 3 081 1.164 296 1.011 1.11511 Source: "California Building Activity," Economic Scirncrs Corporation. C-5 - - ~ If o o Trllll8DOrtat iOll Four Interstate Hilthways traverse San Bernardino County. Interstate 10 crosses the San Bernardino Valley in an east-west direction. Interstate 15 runs north and south, passing through the cities of San Bernardino and Riverside. Interstate 215 traverses between ie.ecula in Riverside County and Devore in San Bernardino County where it joins Interstate 15. Interstate 40 runs easterly froe the City of Barstow into Arizona. U.S. Highway 95 serves the eastern sector of the County, and U.S. 395 the western part. Santa Fe Railroad, Union Pacific Railroad and Southern Pacific Railroad provide regularly scheduled service, with 24-hour switching service and reciprocal-swi tching agreellents between al I three Rai I roads . "Piggy-back" service is available. San Bernardino is also served by AMTRAK passenger service to all points east. All lIajor trucking I ines have terllinals in the San Bernardino area, providing dai Iy-scheduled service to all transcont inental points. Overnight truck delivery is available to Los Angeles, Long Beach, San Diego, San Francisco, Northern California, Arizona, and Nevada. Ontario International Airport (20 lIiles west of the City) is served b)' fourteen commercial airlines, including two intrastate and one commuter airline. United Express connects with major carriers at Los Angeles International Airport. Rialto Airport, a private and commuter airport, provides general aviation service. Greyhound Lines provides transcontinental bus service. The Southern California Rapid Transit District (RTD) provides hourly service throughout the San Bernardino/Riverside/Ontario Metropolitan Area. The Omnitrans System operated by a Joint Powers Authority between the County of San Bernardino and the cities of Chino, Colton, Fontana, Loma Linda, Montclair, Ontario, Redlands, Rialto, San Bernardino and Upland provides regular bus service within the City of San Bernardino and between the ten cities and county areas, from Pomona to Calillesa. Utilities TIle City provides domestic water service and sanitary sewer services. Natural gas IS supplied by Southern California Gas Company. Southern California Edison Company provides electrical power. Telephone serviC'e is provided by General Telephone Company. ta.wlilx. Fad 1.i.1.in San Bernardino has fOllr acute hospitals with 919 total bed capari!)', 4Q) physicians/surgeons, 205 dentists, 53 optometrists, and 44 chiropractors. C-6 ~ II ~ . . Ii . . ~ o o There are thirty-five ele.entary schools, eight junior high schools, four high schools. San Bernardino Valley College (2 years). California State University. San Bernardino (4 years), twelve parochial schools and twenty-five business. trade, and professional schools in the City. Other institutions located nearby are LosIa Linda University, the University of Redlands and the University of California at Riverside. There are 170 churches, five libraries, three newspapers, thi rteen radio stations, thirteen 1V channels, three 1V cable syste.s, twenty-six banks. fifteen savings and loans. twenty parks and playgrounds, fourteen theaters and five public [tolf courses in the City. Other recreational facilities include the 1,800 seat California Theatre of Perfor.ing Arts, and outdoor bowl seating 5,000, and a baseball park seating 500. The City has a California League baseball franchise, the "Spirit." The City has six recreation centers and a cultural arts center. C-7 . ,. .... . .... o o city of San Bernardino Assessment District 50. 987 Liaited obligation rmprovement Bonds (Verdemont Area) Distribution List gn city of SaD Bernardino Public Works Department 300 North "0" street San Bernardino, CA 92814-0001 Roger G. Hardgrave, Director of Public Worksl city Engineer Telephone Telecopier City of SaD Bernardino 300 North "0" Street San Bernardino, CA 92814-0001 Andrew Green, Finance Director Telephone Telecopier City of SaD Bernardino City Attorney's Office 300 North "0" Street San Bernardino, CA 92814-0001 Dennis Barlowe, Senior Assistant to the city Attorney Telephone Telecopier ASSESSMENT DXSTRXCT ADMX5XSTRATOR Muni Financial Services 31010 Avenida Buena Suerte Temeclua, CA 92390 Harry Clark Telephone Telecopier lAl-1Il95.1 2 . .. (714) 384-5111 (714) 384-5463 (714) 384-5242 (714) 384-5468 (714) 384-5256 (714) 384-5238 (714) 699-3990 (714) 699-3460 41133-5-lNT-IOI2I/91 , ~ . o BOND COUNSEL orrick, Berrington , Sutcliffe 777 South Figueroa Street suite 3200 Los Angeles, CA 90017 George McFarlin Jim Anderson Lawrence Tonomura UNDERWRITER stone , Youngberg 15260 Ventura Boulevard Suite 900 Sherman Oaks, CA 91403 John Doyle Dawn Vincent Telephone Telecopier ASSESS~RNT BRGlNEER GPB-Priedrich , Associates, Inc. 6809 Indiana Avenue suite 201 Riverside, CA 92506 John Friedrich Telephone Telecopier PAYING/PISCAL AGENT BaDlt AIlerica National Trust and savings Association Corporate Trust Department 8510 555 South Flower Street 5th Floor Los Angeles, CA 90071 Marian Reyes Telephone LAl-11193.1 3 - L o (213) 612-2417 (213) 612-2400 (213) 612-2356 (818) 906-0315 (818) 789-1321 (714) 781-0811 (714) 781-8435 (213) 328-4146 41133-SUrr-10l21191 o o December , 1991 Stone & Youngberg 15260 Ventura Blvd., Suite 310 Sherman Oaks, California 91403 Re: $709,105.38 City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obliqation ~rovement Bonds Ladies and Gentlemen: This letter is addressed to you, as the Underwriter, pursuant to Section 13(c) of the Bond Purchase Contract, dated December 2, 1991 (the "Purchase Contract"), between yourselves and the City of San Bernardino (the "City") providing for the purchase of $709,105.38 principal amount of City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds (the "Bonds"). The Bonds are being issued pursuant to the Fiscal Agent Agreement, dated as of December 1, 1991 (the "Fiscal Agent Agreement"), between the City and Bank of America National Trust and Savings Association, as fiscal agent. Capitalized terms not otherwise defined herein shall have the meanings ascribed thereto in the Fiscal Agent Agreement or, if not defined in the Fiscal Agent Agreement, in the Purchase Contract. In addition to the opinions set forth in our final legal opinion concerning the validity of the Bonds and certain other matters, dated the date hereof and addressed to the City (but which you may rely upon to the same extent as if such opinion were addressed to you), and based on and subject to the matters referred to in the second through fourth paragraphs of said final legal opinion (but excluding the last sentence of the fourth paragraph thereof) (which are hereby incorporated herein LAI-11174.1 41133-5-JFA-10121191 w. 4 m - o o . Stone & Youngberg December ,1991 Page 2 by reference), and in reliance thereon, as of the date hereof, we are of the following opinions or conclusions: 1. The Bonds are not subject to the registration requirements of the Securities Act of 1933, as amended, and the Fiscal Agent Agreement is exempt from qualification pursuant to the Trust Indenture Act of 1939, as amended. 2. The Purchase Contract has been duly authorized, executed and delivered by the City, and (assuming due authorization, execution and delivery by, and enforceability against, the Underwriter) constitutes a valid and binding agreement of the City. 3. The statements contained in the Official Statement, dated December 2, 1991, with respect to the Bonds, under the captions "THE BONDS", "SECURITY FOR THE BONDS," "TAX EXEMPTION,. and "APPENDIX D - Form of Legal Opinion," insofar as such statements purport to summarize certain provisions, the Fiscal Agent Agreement, the Bonds and our opinion concerning certain federal tax matters relating to the Bonds, are accurate in all material respects. This letter is furnished by us as bond counsel. No attorney-client relationship has existed or exists between you and our firm in connection with the Bonds or by virtue of this letter. Our engagement with respect to the Bonds has terminated as of the date hereof, and we disclaim any obligation to update this letter. This letter is delivered to you as Underwriter of the Bonds, solely for your benefit as such Underwriter and is not to be used, circulated, quoted or otherwise referred to or relied upon for any other purposes or by any other person. This letter is not intended to be relied upon by owners of Bonds. Very truly yours, ORRICK, HERRINGTON & SUTCLIFFE ......Ltt1"7At .11',l':L.IIi_JIi'A_1GnlI91 ~ o o . APPENDIX D Form of Legal Opinion Upon delivery of the Bonds, Orrick, Herrington & Sutcliffe, Los Angeles, California, proposes to render their final approving opinion with respect thereto in substantially the following form: [CLOSING DATE] City of San Bernardino 300 North "D" Street San Bernardino, California 82418-0001 Re: City of San Bernardino Limited Obligation Bonds Assessment District No. 987 {Verdemont Areal (Final Opinion) Ladies and Gentlemen: We have acted as bond counsel in connection with the issuance by the City of San Bernardino (the "City") of $709,105.38 aggregate principal amount of City of San Bernardino Assessment District No. 987 (Verdemont Area) Limited Obligation Improvement Bonds (the "Bonds") pursuant to the provisions of the Municipal Improvement Act of 1913 and the Improvement Bond Act of 1915 and Resolution of Intention No. 91-71 adopted by the City of San Bernardino on March 11, 1991 (the "Resolution"). Capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Resolution. In such connection, we have reviewed the Fiscal Agent Agreement, the Tax Certificate dated the date hereof (the "Tax Certificate"), an opinion of counsel to the City, certifications of the City, and others and such other documents, opinions and matters to the extent we deemed necessary to render the opinions set forth herein. Certain agreements, requirements and procedures contained or referred to in the Fiscal Agent Agreement, the Tax LAI-11201.1 D-1 - o o . " City of San Bernardino [CLOSING DATE] Page 2 Certificate and other relevant documents may be changed and certain actions (including, without limitation, defeasance of the Bonds) may be taken or omitted under the circumstances and subject to the terms and conditions set forth in such documents. No opinion is expressed herein as to any Bond or the interest thereon if any such change occurs or action is taken or omitted upon the advice or approval of counsel other than ourselves. The opinions expressed herein are based on an analysis of existing laws, regulations, rulings and court decisions and cover certain matters not directly addressed by such authorities. Such opinions may be affected by actions taken or omitted or events occurring after the date hereof, and we have not undertaken to determine, or to inform any person, whether any such actions or events are taken or do occur. OUr engagement with respect to the Bonds has concluded with this issuance, and we disclaim any obligation to update this letter. We have assumed the genuineness of all documents and signatures presented to us. We have not undertaken to verify independently, and have assumed, the accuracy of the factual matters represented, warranted or certified in the documents, and of the legal conclusions contained in the opinion, referred to in the second paragraph hereof. Furthermore, we have assumed compliance with all covenants and agreements contained in the Resolution and the Tax Certificate, including (without limitation) covenants and agreement compliance with which is necessary to assure that future actions, omissions or events will not cause interest on the Bonds to be included in gross income for federal income tax purposes. We call attention to the fact that the rights and obligations under the Bonds, the Fiscal Agent Agreement and the Tax Certificate are subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other similar laws relating to or affecting creditors' rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases and to the limitations on legal remedies against local agencies in the State of California. We express no opinion on the plans, specifications, maps and other engineering details of the proceedings, or upon the validity of the individual separate assessments securing the Bonds which validity depends, in addition to the legal steps required upon the accuracy of certain of the engineering details. Finally, we undertake no responsibility for the accuracy, completeness or fairness of the Official Statement or other offering material relating to the Bonds and express no opinion relating thereto. Based on and subject to the foregoing, and in reliance thereon, as of the date hereof, we are of the following opinions: LAI-11201.1 n-? . o o . . City of San Bernardino [CLOSING DATE] Page 3 1. The Bonds constitute valid and binding special assessment obligations of the City, payable solely from and secured by the unpaid assessments and certain funds held under the Fiscal Agent Agreement. 2. The Fiscal Agent Agreement has been duly executed and constitutes a valid and binding obligation of the City. 3. Interest on the Bonds is excluded from gross income for federal income tax purposes under section 103 of the Internal Revenue Code of 1986, and is exempt from State of California personal income taxes. Interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, although we observe that it is included in adjusted current earnings in calculating corporate alternative minimum taxable income. We express no opinion regarding other tax consequences related to the ownership or disposition of, or the accrual or receipt of interest on, the Bonds. Faithfully yours, ORRICK, HERRINGTON & SUTCLIFFE per T'L~