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HomeMy WebLinkAbout9712-06 Authorizing the Issuance and Sale of CED Income Tax Rev Bonds to Previously issued and current Outstanding CED BondsORDINANCE No. Passed by the Common Council of the Ciry of South Bend, Indiana October 23, Attest: Attest: 20 06 Presented by me to the Mayor of the Ciry of South Bend, Indiana October 24, 06 20 Ciry Clerk President of Common Council Ciry Clerk Approved and signed by me octobe r 26, 20 06 ,~~~ /~~- Mayor ORDINANCE NO. ~ ~ ~ 2-O~o AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, AUTHORIZING THE ISSUANCE AND SALE OF COUNTY ECONOMIC DEVELOPMENT INCOME TAX REFUNDING REVENUE BONDS OF THE CITY OF SOUTH BEND, INDIANA TO PROVIDE FUNDS FOR THE REFUNDING PRIOR TO MATURITY OF CERTAIN PREVIOUSLY ISSUED AND CURRENTLY OUTSTANDING COUNTY ECONOMIC DEVELOPMENT INCOME TAX REVENUE BONDS, TOGETHER WITH EXPENSES INCURRED IN CONNECTION THEREWITH, INCLUDING THE COSTS OF THE ISSUANCE OF THE REFUNDING BONDS STATEMENT OF PURPOSE AND INTENT Pursuant to Ordinance No. 8778-97, adopted by the Common Council of the City of South Bend, Indiana (the "City") on April 28, 1997 (" 1997 Ordinance") and Indiana Code 6- 3.5-7 et sec . (the "Act"), the City has heretofore issued its bonds designated as (i) the "City of South Bend, Indiana, County Economic Development Income Tax Revenue Bonds of 1997, Series A" (the "1997 Series A Bonds"), currently outstanding in the aggregate principal amount of Four Million Two Hundred Ninety-Five Thousand Dollars ($4,295,000) and (ii) the "City of South Bend, Indiana, County Economic Development Income Tax Revenue Bonds of 1997, Series B" (the "1997 Series B Bonds" and with the 1997 Series A Bonds, the "Prior Bonds"), currently outstanding in the aggregate principal amount of Three Million Eight Hundred Twenty- Five Thousand Dollars ($3,825,000), and which Prior Bonds mature semiannually in varying principal amounts on February 1 and August 1 in the years 2007 through and including February 1, 2017. Under the original bond financing a capital improvement plan, formally titled "1997-2001 Capital Improvements Program," specified how the revenues were to be used by the City. The proceeds of the Prior Bonds were used to construct and equip the parking garage located at the northwest corner of Michigan and Jefferson Streets and extending along Michigan Street, which included parking spaces both above and below ground and retail space fronting Michigan Street; to improve the surface parking lot located at the southwest corner of the Michigan and Washington Streets intersection; and to construct sidewalks and a public plaza in the block bounded by Michigan, Washington, Main and Jefferson Streets. Indiana Code 5-1-5-1, et sec . (the "Refunding Law"), authorizes the issuance of bonds to refund outstanding bonds and to pay redemption premiums and costs of refunding in order to effect a savings. BDDBOI 4539793v1 Based upon information provided by Crowe Chizek and Company (the "Financial Advisor"), the City has determined that savings will be generated through the refunding of the outstanding Prior Bonds. The City has determined that in order to generate such savings, there exists a necessity for issuing and selling refunding bonds for the purpose of advance refunding the Prior Bonds, together with expenses incidental thereto, including expenses incurred in connection with the issuance of such refunding bonds. The City desires to provide for the advance refunding prior to maturity of the Prior Bonds in order to achieve savings over the remaining term. In order to accomplish such refunding of the Prior Bonds and to secure the payment of the principal of, premium, if any, and interest on the Prior Bonds through the redemption date thereof, this Common Council has determined that all or a portion of the net proceeds from the sale of county economic development income tax refunding revenue bonds in two (2) series to be designated as (i) the "City of South Bend, Indiana, County Economic Development Income Tax Refunding Revenue Bonds, Series 2006 A" in an aggregate principal amount not to exceed $4,600,000 (the "Series A Refunding Bonds") and (ii) the "City of South Bend, Indiana, Taxable County Economic Development Income Tax Refunding Revenue Bonds, Series 2006 B" in an aggregate principal amount not to exceed $4,100,000 (the "Series B Refunding Bonds" and with the Series A Refunding Bonds, the "Refunding Bonds") will be paid to an escrow agent to be selected by the City (the "Escrow Agent"), and held in separate accounts and applied pursuant to an irrevocable escrow deposit agreement (the "Escrow Agreement") between the City and the Escrow Agent providing for amounts on deposit thereunder to be used to pay the principal of, premium, if any, and interest on the Prior Bonds to and on their redemption date. This Common Council now finds that all conditions precedent to the adoption of an ordinance, authorizing the issuance of the Series A Refunding Bonds and the Series B Refunding Bonds and providing the necessary funds to be applied to the refunding of the Prior Bonds and the authorized costs relating thereto, have been complied with in accordance with the provisions of the Act and the Refunding Law. This Common Council consequently seeks to authorize the issuance of the Series A Refunding Bonds and the Series B Refunding Bonds to refund the outstanding Prior Bonds pursuant to the Act and the Refunding Law and the sale of such revenue bonds by negotiation to the underwriter as set forth herein, pursuant to the provisions of the Refunding Law, subject to and dependent upon the terms and conditions hereinafter set forth. NOW, THEREFORE, BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, AS FOLLOWS: SECTION 1. In accordance with the Act and the Refunding Law and for the purpose of providing funds to effect the refunding of the Prior Bonds, and paying authorized expenses relating thereto, the City shall issue and sell (i) the Series A Refunding Bonds in an BDDBOI 4539793v1 -2- aggregate principal amount not to exceed Four Million Six Hundred Thousand Dollars ($4,600,000) and (ii) the Series B Refunding Bonds in an aggregate principal amount not to exceed Four Million One Hundred Thousand Dollars ($4,100,000). The Refunding Bonds shall be issued in fully registered form in denominations of Five Thousand Dollars ($5,000) or integral multiples thereof not exceeding the aggregate principal amount of Refunding Bonds maturing in any one year (or any other denomination acceptable to the underwriter of the Refunding Bonds). The Series A Refunding Bonds shall be numbered consecutively from 06AR-1 upwards and the Series B Refunding Bonds shall be numbered from 06BR-1 upwards. The Refunding Bonds shall bear interest at a rate or rates not to exceed eight percent (8.0%) per annum (the exact rate or rates to be determined by negotiation, as further described herein). The interest on the Refunding Bonds shall be payable semiannually on August 1 and February 1 of each year, commencing not earlier than February 1, 2007, or such later date as provided in the bond purchase agreement to be entered into between the City and the underwriter of the Refunding Bonds (the "Purchase Agreement"). Interest shall be calculated on the basis of twelve (12) thirty (30)-day months for a three hundred sixty (360)-day year. The Refunding Bonds shall mature and be payable semiannually on February 1 and August 1 of each year, beginning not earlier than February 1, 2007, and ending not later than February 1, 2017. The final aggregate principal amounts of the Refunding Bonds, the final principal maturity schedule for the Refunding Bonds, and the interest rates for each such maturity shall be specified in the Purchase Agreement. Unless otherwise specified in the Purchase Agreement, the Refunding Bonds shall not be subject to optional redemption prior to maturity. If any Refunding Bonds are subject to optional redemption prior to maturity, the dates, premium, if any, and other terms governing such redemption shall be specified in the Purchase Agreement. If any Refunding Bonds are subject to optional redemption, official notice of any such redemption shall be mailed by the Registrar and Paying Agent (as hereinafter defined) by certified or registered mail at least thirty (30) days and not more than sixty (60) days prior to the scheduled redemption date to each of the registered owners of the Refunding Bonds (or any portion thereof) called for redemption (unless waived by any such registered owner) at the address shown on the registration books of the Registrar and Paying Agent, or at such other address as is furnished in writing by such registered owner to the Registrar; provided, however, that failure to give such notice by mailing, or any defect therein, with respect to any Refunding Bond shall not affect the validity of the proceedings for the redemption of any other Refunding Bonds. The notice shall specify the redemption price, the date and place of redemption, and the registration numbers (and, in case of partial redemption, the respective principal amounts) of the Refunding Bonds called for redemption. The place of redemption may be at the principal corporate trust office of the Registrar and Paying Agent or as otherwise determined by the City. Interest on the Refunding Bonds (or portions thereof) so called for redemption shall cease to accrue on the redemption date fixed in such notice if sufficient funds are available at the place of redemption to pay the redemption price on the redemption date and when such Refunding Bonds (or portions thereof) are presented for payment. Any Refunding Bond redeemed in part maybe exchanged for a Refunding Bond or Refunding Bonds of the same maturity in authorized denominations equal to the remaining principal amount thereof. BDDBOI 4539793v1 -3- In addition to the foregoing notice, the City may also direct that further notice of redemption of the Refunding Bonds be given, including, without limitation, and at the option of the City, notice described in paragraph (a) below given by the Registrar and Paying Agent to the parties described in paragraphs (b) and (c) below. No defect in any such further notice and no failure to give all or any portion of any such further notice shall in any manner defeat the effectiveness of any call for redemption of Refunding Bonds so long as notice thereof is mailed as prescribed above. (a) If so directed by the City, each further notice of redemption given hereunder shall contain the information required above for an official notice of redemption plus (i) the CUSIP numbers of all Refunding Bonds being redeemed; (ii) the date of issue of the Refunding Bonds as originally issued; (iii) the rate of interest borne by each Refunding Bond being redeemed; (iv) the maturity date of each Refunding Bond being redeemed; and (v) any other descriptive information needed to identify accurately the Refunding Bonds being redeemed (b) If so directed by the City, each further notice of redemption shall be sent at least thirty-five (35) days before the redemption date by registered or certified mail or overnight delivery service to all registered securities depositories then in the business of holding substantial amounts of obligations of types comprising the Refunding Bonds and to one or more national information services that disseminate notices of redemption of obligations such as the Refunding Bonds. (c) If so directed by the City, each such further notice shall be published one (1) time in The Bond Buyer of New York, New York, or, if the Registrar believes such publication is impractical or unlikely to reach a substantial number of the holders of the Refunding Bonds, in some other financial newspaper or journal which regularly carries notices of redemption of other obligations similar to the Refunding Bonds, such publication to be made at least thirty (30) days prior to the date fixed for redemption. Upon the payment of the redemption price of the Refunding Bonds (or portions thereof) being redeemed and if so directed by the City, each check or other transfer of funds issued for such purpose shall bear the CUSIP number identifying, by issue and maturity, the Refunding Bonds (or portions thereof) being redeemed with the proceeds of such check or other transfer. If provided for in the Purchase Agreement, all or a portion of the Refunding Bonds may be aggregated into one or more term bonds payable from mandatory sinking fund redemption payments (the "Term Bonds") required to be made as set forth below. The Term Bonds shall have a stated maturity or maturities on February 1 and/or August 1 in the years specified in the Purchase Agreement. BDDBOI 4539793v1 -4- In the event that the successful bidder opts to aggregate certain Refunding Bonds into Term Bonds, such Term Bonds shall be subject to mandatory sinking fund redemption prior to maturity at a redemption price equal to one hundred percent (100%) of the principal amount thereof, plus accrued interest to the redemption date, but without premium, on February 1 and/or August 1 of each year and in the principal amounts as set forth in the Purchase Agreement. The Registrar and Paying Agent shall credit against the current mandatory sinking fund redemption requirement for a Term Bond of a particular maturity, any Refunding Bonds of such maturity delivered to the Registrar and Paying Agent for cancellation or purchased for cancellation by the Registrar and Paying Agent and canceled by the Registrar and Paying Agent and not theretofore applied as a credit against any mandatory sinking fund requirement. Each Refunding Bond so delivered or purchased shall be credited by the Registrar and Paying Agent at one hundred percent (100%) of the principal amount thereof against the mandatory sinking fund redemption requirements for the applicable Term Bond in order of mandatory sinking fund redemption (or final maturity) dates determined by the City, and the principal amount of such Tenn Bond to be redeemed on such mandatory sinking fund redemption dates by operation of the mandatory sinking fund redemption requirements shall be reduced accordingly; provided, however, the Registrar and Paying Agent shall only credit Refunding Bonds against the mandatory sinking fund requirements to the extent such Refunding Bonds are received on or before forty-five (45) days preceding the applicable mandatory sinking fund redemption date. The Registrar shall determine by lot (treating each Five Thousand Dollars ($5,000) of principal amount of each Refunding Bond as a separate Refunding Bond for such purpose) the Refunding Bonds within a Tenn Bond of a particular maturity to be redeemed pursuant to the mandatory sinking fund redemption requirements on February 1 and/or August 1 of each year. Notice of any such mandatory sinking fund redemption shall be given in the same manner as notice of optional redemption is required to be given pursuant to this Section 1. If Refunding Bonds are to be redeemed by optional redemption and mandatory sinking fund redemption on the same date, the Registrar shall select by lot the Refunding Bonds for optional redemption before selecting the Refunding Bonds by lot for the mandatory sinking fund redemption. In the event any of the Refunding Bonds are issued as Tenn Bonds, the forms of the Refunding Bonds set forth in Section 4 of this Ordinance shall be modified accordingly. Any reference to payment of principal on the Refunding Bonds shall include payment of scheduled mandatory sinking fund redemption payments described in this Section 1. SECTION 2. A registrar and paying agent for the Refunding Bonds (the "Registrar" and the "Paying Agent" and, in both such capacities, the "Registrar and Paying Agent") shall be appointed by the City Controller (the "Controller"), with such appointment to be certified in writing by the Controller. The Registrar and Paying Agent shall be charged with and shall by appropriate agreement undertake the performance of all of the duties and responsibilities customarily associated with each such position, including, without limitation, the authentication of the Refunding Bonds. The Controller is further authorized and directed to enter into such BDDBOI 4539793v1 -5- agreements and understandings with the Registrar and Paying Agent as will enable and facilitate the performance of its duties and responsibilities in conformance with the terms of this Ordinance, and is authorized to pay such fees as the Registrar and Paying Agent may reasonably charge for its services in such capacity, with such fees to be paid from available funds of the City. The Registrar and Paying Agent may at any time resign as Registrar and Paying Agent by giving thirty (30) days' written notice to the Controller and by first-class mail to each registered owner of Refunding Bonds then outstanding, and such resignation will take effect at the end of such thirty (30) days or upon the earlier appointment of a successor Registrar and Paying Agent by the Controller. Such notice to the Controller may also be served personally or be sent by registered mail. The Registrar and Paying Agent may also be removed at any time as Registrar and Paying Agent by the Controller, in which event the Controller may appoint a successor Registrar and Paying Agent. The Controller shall notify each registered owner of Refunding Bonds then outstanding by first-class mail of the removal of the Registrar and Paying Agent. Notices to registered owners of Refunding Bonds shall be deemed to be given when mailed by first-class mail to the addresses of such registered owners as they appear on the registration books kept by the Registrar and Paying Agent. Any predecessor Registrar and Paying Agent shall deliver all of the Refunding Bonds and cash in its possession with respect thereto, together with the registration books, to the successor Registrar and Paying Agent. The Controller is hereby authorized to act on behalf of the City relating to the resignation or removal of the Registrar and Paying Agent and appointment of a successor Registrar and Paying Agent. The principal of and premium, if any, on the Refunding Bonds shall be payable at the principal office of the Registraz and Paying Agent for the Refunding Bonds. Interest on the Refunding Bonds shall be paid by check or draft mailed or delivered one (1) business day prior to such payment date to the registered owner thereof at the address as it appeazs on the registration books kept by the Registraz and Paying Agent as of the last day of the month immediately preceding the interest payment date or at such other address as is provided to the Registrar and Paying Agent in writing by such registered owner. Notwithstanding the foregoing, if payment of principal or interest is made to a Clearing Agency (as hereinafter defined), payment shall be made by wire transfer on the payment date in same-day funds. If the payment date occurs on a date when financial institutions are not open for business, the wire transfer shall be made on the next succeeding business day. The Paying Agent shall be instructed to wire transfer payments so that such payments are received by the Clearing Agency by 2:30 p.m. (New York City time). All payments on the Refunding Bonds shall be made in any coin or currency of the United States of America which, on the dates of such payments, shall be legal tender for the payment of public and private debts. The Refunding Bonds shall beaz an original date which shall be the date of delivery of the Refunding Bonds (the "Original Date"), and each Refunding Bond shall also beaz the date of its authentication. Refunding Bonds authenticated on or before the last day of the calendar month immediately preceding the first interest payment date shall be paid interest from the Original Date. Refunding Bonds authenticated after the last day of the calendar month immediately preceding the first interest payment date shall be paid interest from the interest payment date immediately preceding the date of authentication of such Refunding Bonds unless BDDBOI 4539793v1 -6- the Refunding Bonds are authenticated between the last day of the month immediately preceding an interest payment date and the interest payment date, in which case interest thereon shall be paid from such interest payment date. The Refunding Bonds may, in compliance with all applicable laws, be issued and held in book-entry form on the books of the central depository system, The Depository Trust Company, its successors, or any successor central depository system appointed by the City from time to time (the "Clearing Agency"). The City and the Registrar may, in connection therewith, do or perform or cause to be done or performed any acts or things not adverse to the rights of the holders of the Refunding Bonds, as are necessary or appropriate to accomplish or recognize such book-entry form Refunding Bonds. During any time that the Refunding Bonds are held in book-entry form on the books of a Clearing Agency (1) any such Refunding Bond maybe registered upon the books kept by the Registrar in the name of such Clearing Agency, or any nominee thereof, including CEDE & Co., as nominee of The Depository Trust Company; (2) the Clearing Agency in whose name such Refunding Bond is so registered shall be, and the City and the Registrar and Paying Agent may deem and treat such Clearing Agency as, the absolute owner and holder of such Refunding Bond for all purposes of this Ordinance, including, without limitation, the receiving of payment of the principal of, premium, if any, on and interest on such Refunding Bond, the receiving of notice, and the giving of consent; (3) neither the City nor the Registrar or Paying Agent shall have any responsibility or obligation hereunder to any direct or indirect participant, within the meaning of Section 17A of the Securities Exchange Act of 1934, as amended, of such Clearing Agency, or any person on behalf of which, or otherwise in respect of which, any such participant holds any interest in any Refunding Bond, including, without limitation, any responsibility or obligation hereunder to maintain accurate records of any interest in any Refunding Bond or any responsibility or obligation hereunder with respect to the receiving of payment of principal of, premium, if any, on or interest on any Refunding Bonds, the receiving of notice, or the giving of consent; (4) the Clearing Agency is not required to present any Refunding Bond called for partial redemption prior to receiving payment so long as the Registrar and Paying Agent and the Clearing Agency have agreed to the method for noting such partial redemption; and (5) payment of the principal of and interest on the Refunding Bonds may be made by wire transfer or other method acceptable to the Clearing Agency. If either (i) the City receives notice from the Clearing Agency which is currently the registered owner of the Refunding Bonds to the effect that such Clearing Agency is unable or unwilling to discharge its responsibility as a Clearing Agency for the Refunding Bonds or (ii) the City elects to discontinue its use of such Clearing Agency as a Clearing Agency for the Refunding Bonds, then the City and the Registrar and Paying Agent each shall do or perform or cause to be done or performed all acts or things, not adverse to the rights of the holders of the Refunding Bonds, as are necessary or appropriate to discontinue use of such Clearing Agency as a Clearing Agency for the Refunding Bonds and to transfer the ownership of each of the Refunding Bonds to such person or persons, including any other Clearing Agency, as the holder of the Refunding Bonds may direct in accordance with this Ordinance. Any expenses of such BDDBOI 4539793v1 -7- discontinuance and transfer, including expenses of printing new certificates to evidence the Refunding Bonds, shall be paid by the City. During any time that the Refunding Bonds are held in book-entry form on the books of a Clearing Agency, the Registrar and Paying Agent shall be entitled to request and rely upon a certificate or other written representation from the Clearing Agency or any participant or indirect participant with respect to the identity of any beneficial owners of the Refunding Bonds as of a record date selected by the Registrar and Paying Agent. For purposes of determining whether the consent, advice, direction or demand of a registered owner of the Refunding Bond has been obtained, the Registrar or Paying Agent shall be entitled to treat the beneficial owners of the Refunding Bonds as the Refunding Bondholders. During any time that the Refunding Bonds are held in book-entry form on the books of a Clearing Agency, the Controller is authorized to enter into a Letter of Representations agreement with the Clearing Agency, and the provisions of any such Letter of Representations or any successor agreement shall control on the matters set forth herein. Each Refunding Bond shall be transferable or exchangeable only upon the books of the City kept for that purpose at the principal office of the Registrar and Paying Agent, by the registered owner thereof in person, or by his attorney duly authorized in writing, upon surrender of such Refunding Bond together with a written instrument of transfer or exchange satisfactory to the Registrar and Paying Agent duly executed by the registered owner or his attorney duly authorized in writing, and thereupon a new fully registered Refunding Bond or Refunding Bonds in the same aggregate principal amount and of the same maturity shall be executed and delivered in the name of the transferee or transferees or the registered owner, as the case may be, in exchange therefor. The Registrar and Paying Agent shall not be obligated to make any exchange or transfer of Refunding Bonds following the last day of the month immediately preceding an interest payment date on the Refunding Bonds until such interest payment date. Refunding Bonds maybe transferred or exchanged without cost to the registered owner, except for any tax or governmental charge required to be paid with respect to the transfer or exchange. The City and the Registrar and Paying Agent may treat and consider the person in whose name such Refunding Bonds are registered as the absolute owner thereof for all purposes including for the purpose of receiving payment of, or on account of, the principal thereof and interest due thereon. In the event any Refunding Bond is mutilated, lost, stolen or destroyed, the City may execute and the Registrar and Paying Agent may authenticate a new Refunding Bond of like date, maturity and denomination as that mutilated, lost, stolen or destroyed, which new Refunding Bond shall be marked in a manner to distinguish it from the Refunding Bond for which it was issued; provided that, in the case of any mutilated Refunding Bond, such mutilated Refunding Bond shall first be surrendered to the City and the Registrar and Paying Agent, and in the case of any lost, stolen or destroyed Refunding Bond there shall be first furnished to the City and the Registrar and Paying Agent evidence of such loss, theft or destruction satisfactory to the City and the Registrar and Paying Agent, together with indemnity satisfactory to them. In the event any such lost, stolen or destroyed Refunding Bond shall have matured, instead of issuing a duplicate Refunding Bond, the City and the Registrar and Paying Agent may, upon receiving indemnity satisfactory to them, pay the same without surrender thereof. The City and the BDDBOI 4539793v1 -g- Registrar and Paying Agent may charge the owner of such Refunding Bond with their reasonable fees and expenses in connection with the above. Every substitute Refunding Bond issued by reason of any Refunding Bond being lost, stolen or destroyed shall, with respect to such Refunding Bond, constitute a substitute contractual obligation of the City, whether or not the lost, stolen or destroyed Refunding Bond shall be found at any time, and shall be entitled to all the benefits of this Ordinance, equally and proportionately with any and all other Refunding Bonds duly issued hereunder. SECTION 3. The Refunding Bonds shall be executed in the name of the City by the manual or facsimile signature of the Mayor of the City (the "Mayor"), countersigned by manual or facsimile signature of the Controller, and attested by the manual or facsimile signature of the Clerk, who shall cause the official seal of the City to be impressed or a facsimile thereof to be printed or otherwise reproduced on each of the Refunding Bonds. In case any officer whose signature appears on the Refunding Bonds shall cease to hold that office before the delivery of the Refunding Bonds, the signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until the delivery of the Refunding Bonds. Subject to the provisions hereof for registration, the Refunding Bonds shall be negotiable under the laws of the State of Indiana. The Refunding Bonds shall be authenticated with the manual signature of an authorized representative of the Registrar and Paying Agent, and no Refunding Bond shall be valid or obligatory for any purpose or be entitled to any security or benefit under this Ordinance until the Certificate of Authentication on such Refunding Bond shall have been so executed. SECTION 4. The form and tenor of each series of the Refunding Bonds shall be substantially as follows (all blanks to be properly completed prior to the preparation of the Refunding Bonds): [Form of Series A Refunding Bond] UNITED STATES OF AMERICA STATE OF INDIANA COUNTY OF ST. JOSEPH No. 06AR- CITY OF SOUTH BEND, INDIANA, COUNTY ECONOMIC DEVELOPMENT INCOME TAX REFUNDING REVENUE BONDS, SERIES 2006 A Interest Maturity Original Authentication Rate Date Date Date CUSIP BDDBOI 4539793v1 -9- Registered Owner: Principal Sum: The City of South Bend, in St. Joseph County, State of Indiana (the "City"), for value received, hereby acknowledges itself indebted and promises to pay to the Registered Owner stated above, or registered assigns, the Principal Sum stated above, on the Maturity Date stated above, and to pay interest on said Principal Sum to the Registered Owner of this bond until the City's obligation with respect to the payment of said Principal Sum shall be discharged, at the rate per annum specified above from the interest payment date immediately preceding the date of the authentication of this bond, unless this bond is authenticated on or before January 15, 2007, in which case the interest shall be paid from the Original Date stated above or unless this bond is authenticated between the last day of the month immediately preceding an interest payment date and the interest payment date, in which case interest shall be paid from such interest payment date. Interest shall be payable on February 1, 2007, and semiannually thereafter on February 1 and August 1 of each year. Interest shall be calculated on the basis of twelve (12) thirty (30)-day months for a three hundred sixty (360)-day year. The principal of this bond is payable at the principal office of in ,Indiana, as Registrar and Paying Agent (which term shall include any successor registrar and paying agent). Interest on this bond shall be paid by check or draft mailed or delivered one (1) business day prior to such payment date to the Registered Owner hereof at the address as it appears on the registration books kept by the Registrar and Paying Agent as of the last day of the month immediately preceding the interest payment date or at such other address as is provided to the Registrar and Paying Agent in writing by the Registered Owner. Notwithstanding the foregoing, if payment of principal or interest is made to a depository, payment shall be made by wire transfer on the payment date in same-day funds. All payments on this bond shall be made in coin or currency of the United States of America which, on the dates of such payments, shall be legal tender for the payment of public and private debts. Subject to the provisions of the Ordinance (hereinafter defined) for registration, this bond is negotiable under the laws of the State of Indiana. This bond is one of an authorized issue of bonds of the City in the aggregate principal amount of Dollars ($ ), numbered consecutively from 06AR-1 upwards, issued pursuant to an ordinance (Ordinance No. ~ (the "Ordinance") adopted by the Common Council of the City on October 23, 2006, to provide funds for the refunding prior to maturity of certain previously issued and currently outstanding county economic development income tax revenue bonds of the City, and to pay the costs of issuance of the bonds of this issue. Reference is hereby made to the Ordinance for a description of the nature and extent of the rights, duties and obligations of the owners of the bonds and the City and the terms on which this bond is issued, and to all the provisions of such Ordinance to which the holder hereof by the acceptance of this bond assents. Pursuant to provisions of the Ordinance, the principal of and premium, if any, and interest on this bond and all other bonds of such issue and any bonds hereafter issued ranking on a parity therewith, are payable solely from the Sinking Fund created by the Ordinance to be provided from the county economic development income tax revenues of the City. The City shall not be obligated to pay this bond or the interest thereon except from said special fund provided from said revenues. Subject to the provisions for registration and to certain other provisions set forth in the Ordinance, this bond is negotiable under the laws of the State of Indiana. The City irrevocably pledges the entire county economic development income tax revenues ,of the City deposited into the Sinking Fund created by the Ordinance, to the extent necessary for that purpose, to the prompt payment of principal of and interest on the bonds authorized by the Ordinance, of which this is one, and any bonds hereafter issued on a parity therewith. BDDBOI 4539793v1 -1 ~- The bonds maturing in any one year are issuable only in fully registered form in denominations of Five Thousand Dollars ($5,000) or integral multiples thereof not exceeding the aggregate principal amount of the bonds maturing in such year. [The bonds of this issue are not subject to redemption prior to the maturity thereof.] If this bond or a portion hereof shall have become due and payable in accordance with its terms and the whole amount of the principal of and interest so due and payable upon all of this bond or a portion hereof then outstanding shall be paid or (i) sufficient moneys, or (ii) direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America, the principal of and the interest on which when due will provide sufficient moneys for such purpose, or (iii) time certificates of deposit fully secured as to both principal and interest by obligations of the kind described in (ii) above of a bank or banks the principal of and interest on which when due will provide sufficient moneys for such purpose, shall be held in trust for such purpose, then and in that case this bond or such portion hereof shall no longer be deemed outstanding or an indebtedness of the City. This bond is transferable or exchangeable only upon the books of the City kept for that purpose at the principal office of the Registrar and Paying Agent by the Registered Owner hereof in person, or by his attorney duly authorized in writing, upon surrender of this bond together with a written instrument of transfer or exchange satisfactory to the Registrar and Paying Agent duly executed by the Registered Owner or his attorney duly authorized in writing, and thereupon a new fully registered bond or bonds in the same aggregate principal amount and of the same maturity shall be executed and delivered in the name of the transferee or transferees or the Registered Owner, as the case may be, in exchange therefor. This bond may be transferred or exchanged without cost to the Registered Owner, except for any tax or governmental charge required to be paid with respect to the transfer or exchange. The Registrar and Paying Agent shall not be required to make any transfer or exchange of this bond following the last day of the calendar month immediately preceding an interest payment date on this bond until such interest payment date. The City and the Registrar and Paying Agent may treat and consider the person in whose name this bond is registered as the absolute owner hereof for all purposes including for the purpose of receiving payment of, or on account of, the principal hereof and interest due hereon. In the event this bond is mutilated, lost, stolen or destroyed, the City may execute and the Registrar and Paying Agent may authenticate a new bond of like date, maturity and denomination as this bond, which new bond shall be marked in a manner to distinguish it from this bond; provided that, in the case of this bond being mutilated, this bond shall first be surrendered to the City and the Registrar and Paying Agent, and in the case of this bond being lost, stolen or destroyed, there shall first be furnished to the City and the Registrar and Paying Agent evidence of such loss, theft or destruction satisfactory to the City and the Registrar and Paying Agent, together with indemnity satisfactory to them. In the event that this bond, being lost, stolen or destroyed, shall have matured, instead of issuing a duplicate bond, the City and the Registrar and Paying Agent may, upon receiving indemnity satisfactory to them, pay this bond without surrender hereof. The City and the Registrar and Paying Agent may charge the owner of this bond with their reasonable fees and expenses in connection with the above. Every substitute bond issued by reason of this bond being lost, stolen or destroyed shall, with respect to this bond, constitute a substitute contractual obligation of the City, whether or not this bond, being lost, stolen or destroyed shall be found at any time, and shall be entitled to all the benefits of the Ordinance, equally and proportionately with any and all other bonds duly issued thereunder. In the manner provided in the Ordinance, the Ordinance and the rights and obligations of the City and of the owners of the bonds may (with certain exceptions as stated in the Ordinance) be modified or amended with the consent of the owners of at least sixty percent (60%) in aggregate principal amount of outstanding bonds exclusive of bonds, if any, owned by the City. The Registrar and Paying Agent may at any time resign as Registrar and Paying Agent by giving thirty (30) days' written notice to the City and by fast-class mail to the registered owners of bonds then outstanding, and such resignation will take effect at the end of such thirty (30) days or upon the earlier appointment of a successor Registrar and Paying Agent by the City. Such notice to the City may be served personally or be sent by registered BDDBO 1 4539793v1 -11- mail. The Registrar and Paying Agent may also be removed at any time as Registrar and Paying Agent by the City, in which event the City may appoint a successor Registrar and Paying Agent. The City shall cause the Registered Owner of this bond, if then outstanding, to be notified by fast-class mail of the removal of the Registrar and Paying Agent. Notices to registered owners of bonds shall be deemed to be given when mailed by first-class mail to the addresses of such registered owners as they appear in the registration books kept by the Registrar and Paying Agent. It is hereby certified and recited that all acts, conditions and things required by law and the Constitution of the State of Indiana to be done precedent to and in the execution, issuance, sale and delivery of this bond have been properly done, happened and performed in regular and due form as prescribed by law, and that the total indebtedness of the City, including the bonds of this issue, does not exceed any constitutional or statutory limitation of indebtedness. This bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Ordinance authorizing this bond until the certificate of authentication hereon shall have been duly executed by an authorized representative of the Registrar and Paying Agent. IN WITNESS WHEREOF, the City of South Bend, Indiana, has caused this bond to be executed in the name of said City, by the manual or facsimile signature of the Mayor of said City, countersigned by the manual or facsimile signature of the Controller of said City, and attested by the manual or facsimile signature of the Clerk of said City, who has caused the official corporate seal of said City to be impressed or a facsimile thereof to be printed or otherwise reproduced hereon. CITY OF SOUTH BEND, INDIANA By: Mayor Countersigned: Controller (Seal) ATTEST: Clerk REGISTRAR'S CERTIFICATE OF AUTHENTICATION This bond is one of the bonds described in the within-mentioned Ordinance. as Registrar and Paying Agent By: Authorized Representative The following abbreviations, when used in the inscription on the face of the within bond, shall be construed as though they were written out in full according to applicable laws or regulations. BDDBOI 4539793v1 -12- TEN COM as tenants in common TEN ENT as tenants by the entireties JT TEN as joint tenants with right of survivorship and not as tenants in common UNIF TRAN MIN ACT. (Gust) Custodian (Minor) Under Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in list above. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto (Insert name and address of transferee) this bond and all rights hereunder and hereby irrevocably constitutes and appoints attorney, to transfer this bond on the books kept for the registration hereof with full power of substitution in the premises. Date: Signature Guaranteed: NOTICE: Signature(s) must be guaranteed by an eligible guarantor institution participating in a Securities Transfer Association recognized signature guarantee program. NOTICE: The signature to this assignment must correspond with the name of the Registered Owner as it appears on the front of this bond in every particular, without alteration or enlargement or any change whatsoever. [End of Series A Refunding Bond Form] [Form of Series B Refunding Bond] UNITED STATES OF AMERICA STATE OF INDIANA COUNTY OF ST. JOSEPH BDDBOI 4539793v1 -13- No. 06BR- CITY OF SOUTH BEND, INDIANA, TAXABLE COUNTY ECONOMIC DEVELOPMENT INCOME TAX REFUNDING REVENUE BONDS, SERIES 2006 B Interest Maturity Original Authentication Rate Date Date Date CUSIP Registered Owner: Principal Sum: The City of South Bend, in St. Joseph County, State of Indiana (the "City"), for value received, hereby acknowledges itself indebted and promises to pay to the Registered Owner stated above, or registered assigns, the Principal Sum stated above, on the Maturity Date stated above, and to pay interest on said Principal Sum to the Registered Owner of this bond until the City's obligation with respect to the payment of said Principal Sum shall be discharged, at the rate per annum specified above from the interest payment date immediately preceding the date of the authentication of this bond, unless this bond is authenticated on or before January 15, 2007, in which case the interest shall be paid from the Original Date stated above or unless this bond is authenticated between the last day of the month immediately preceding an interest payment date and the interest payment date, in which case interest shall be paid from such interest payment date. Interest shall be payable on February 1, 2007, and semiannually thereafter on February 1 and August 1 of each year. Interest shall be calculated on the basis of twelve (12) thirty (30)-day months for a three hundred sixty (360)-day year. The principal of this bond is payable at the principal office of in ,Indiana, as Registrar and Paying Agent (which term shall include any successor registrar and paying agent). Interest on this bond shall be paid by check or draft mailed or delivered one (1) business day prior to such payment date to the Registered Owner hereof at the address as it appears on the registration books kept by the Registrar and Paying Agent as of the last day of the month immediately preceding the interest payment date or at such other address as is provided to the Registrar and Paying Agent in writing by the Registered Owner. Notwithstanding the foregoing, if payment of principal or interest is made to a depository, payment shall be made by wire transfer on the payment date in same-day funds. All payments on this bond shall be made in coin or currency of the United States of America which, on the dates of such payments, shall be legal tender for the payment of public and private debts. Subject to the provisions of the Ordinance (hereinafter defined) for registration, this bond is negotiable under the laws of the State of Indiana. This bond is one of an authorized issue of bonds of the City in the aggregate principal amount of Dollars ($ ), numbered consecutively from 06BR-1 upwards, issued pursuant to an ordinance (Ordinance No. ~ (the "Ordinance") adopted by the Common Council of the City on October 23, 2006, to provide funds for the refunding prior to maturity of certain previously issued and currently outstanding taxable county economic development income tax revenue bonds of the City, and to pay the costs of issuance of the bonds of this issue. Reference is hereby made to the Ordinance for a description of the nature and extent of the rights, duties and obligations of the owners of the bonds and the City and the terms on which this bond is issued, and to all the provisions of such Ordinance to which the holder hereof by the acceptance of this bond assents. BDDB01 4539793v1 -14- Pursuant to provisions of the Ordinance, the principal of and premium, if any, and interest on this bond and all other bonds of such issue and any bonds hereafter issued ranking on a parity therewith, are payable solely from the Sinking Fund created by the Ordinance to be provided from the county economic development income tax revenues of the City. The City shall not be obligated to pay this bond or the interest thereon except from said special fund provided from said revenues. Subject to the provisions for registration and to certain other provisions set forth in the Ordinance, this bond is negotiable under the laws of the State of Indiana. The City irrevocably pledges the entire county economic development income tax revenues of the City deposited into the Sinking Fund created by the Ordinance, to the extent necessary for that purpose, to the prompt payment of principal of and interest on the bonds authorized by the Ordinance, of which this is one, and any bonds hereafter issued on a parity therewith. The bonds maturing in any one year are issuable only in fully registered form in denominations of Five Thousand Dollars ($5,000) or integral multiples thereof not exceeding the aggregate principal amount of the bonds maturing in such year. [The bonds of this issue are not subject to redemption prior to the maturity thereof.] If this bond or a portion hereof shall have become due and payable in accordance with its terms and the whole amount of the principal of and interest so due and payable upon all of this bond or a portion hereof then outstanding shall be paid or (i) sufficient moneys, or (ii) direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America, the principal of and the interest on which when due will provide sufficient moneys for such purpose, or (iii) time certificates of deposit fully secured as to both principal and interest by obligations of the kind described in (ii) above of a bank or banks the principal of and interest on which when due will provide sufficient moneys for such purpose, shall be held in trust for such purpose, then and in that case this bond or such portion hereof shall no longer be deemed outstanding or an indebtedness of the City. This bond is transferable or exchangeable only upon the books of the City kept for that purpose at the principal office of the Registrar and Paying Agent by the Registered Owner hereof in person, or by his attomey duly authorized in writing, upon surrender of this bond together with a written instrument of transfer or exchange satisfactory to the Registrar and Paying Agent duly executed by the Registered Owner or his attomey duly authorized in writing, and thereupon a new fully registered bond or bonds in the same aggregate principal amount and of the same maturity shall be executed and delivered in the name of the transferee or transferees or the Registered Owner, as the case may be, in exchange therefor. This bond may be transferred or exchanged without cost to the Registered Owner, except for any tax or governmental charge required to be paid with respect to the transfer or exchange. The Registrar and Paying Agent shall not be required to make any transfer or exchange of this bond following the last day of the calendar month immediately preceding an interest payment date on this bond until such interest payment date. The City and the Registrar and Paying Agent may treat and consider the person in whose name this bond is registered as the absolute owner hereof for all purposes including for the purpose of receiving payment of, or on account of, the principal hereof and interest due hereon. In the event this bond is mutilated, lost, stolen or destroyed, the City may execute and the Registrar and Paying Agent may authenticate a new bond of like date, maturity and denomination as this bond, which new bond shall be marked in a manner to distinguish it from this bond; provided that, in the case of this bond being mutilated, this bond shall first be surrendered to the City and the Registrar and Paying Agent, and in the case of this bond being lost, stolen or destroyed, there shall first be furnished to the City and the Registrar and Paying Agent evidence of such loss, theft or destruction satisfactory to the City and the Registrar and Paying Agent, together with indemnity satisfactory to them. In the event that this bond, being lost, stolen or destroyed, shall have matured, instead of issuing a duplicate bond, the City and the Registrar and Paying Agent may, upon receiving indemnity satisfactory to them, pay this bond without surrender hereof. The City and the Registrar and Paying Agent may charge the owner of this bond with their reasonable fees and expenses in connection with the above. Every substitute bond issued by reason of this bond being lost, stolen or destroyed shall, with respect to this bond, constitute a substitute contractual obligation of the City, whether or not this bond, being lost, stolen or destroyed shall be found at any time, and shall BDDBOI 4539793v1 -15- be entitled to all the benefits of the Ordinance, equally and proportionately with any and all other bonds duly issued thereunder. In the manner provided in the Ordinance, the Ordinance and the rights and obligations of the City and of the owners of the bonds may (with certain exceptions as stated in the Ordinance) be modified or amended with the consent of the owners of at least sixty percent (60%) in aggregate principal amount of outstanding bonds exclusive of bonds, if any, owned by the City. The Registrar and Paying Agent may at any time resign as Registrar and Paying Agent by giving thirty (30) days' written notice to the City and by first-class mail to the registered owners of bonds then outstanding, and such resignation will take effect at the end of such thirty (30) days or upon the earlier appointment of a successor Registrar and Paying Agent by the City. Such notice to the City may be served personally or be sent by registered mail. The Registrar and Paying Agent may also be removed at any time as Registrar and Paying Agent by the City, in which event the City may appoint a successor Registrar and Paying Agent. The City shall cause the Registered Owner of this bond, if then outstanding, to be notified by first-class mail of the removal of the Registrar and Paying Agent. Notices to registered owners of bonds shall be deemed to be given when mailed by first-class mail to the addresses of such registered owners as they appear in the registration books kept by the Registrar and Paying Agent. It is hereby certified and recited that all acts, conditions and things required by law and the Constitution of the State of Indiana to be done precedent to and in the execution, issuance, sale and delivery of this bond have been properly done, happened and performed in regular and due form as prescribed by law, and that the total indebtedness of the City, including the bonds of this issue, does not exceed any constitutional or statutory limitation of indebtedness. This bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Ordinance authorizing this bond until the certificate of authentication hereon shall have been duly executed by an authorized representative of the Registrar and Paying Agent. IN WITNESS WHEREOF, the City of South Bend, Indiana, has caused this bond to be executed in the name of said City, by the manual or facsimile signature of the Mayor of said City, countersigned by the Controller of said City, and attested by the manual or facsimile signature of the Clerk of said City, who has caused the official corporate seal of said City to be impressed or a facsimile thereof to be printed or otherwise reproduced hereon. CITY OF SOUTH BEND, Indiana By: Mayor Countersigned: Controller (Seal) ATTEST: Clerk REGISTRAR'S CERTIFICATE OF AUTHENTICATION This bond is one of the bonds described in the within-mentioned Ordinance. BDDBOI 4539793v1 -16- as Registrar and Paying Agent By: Authorized Representative The following abbreviations, when used in the inscription on the face of the within bond, shall be construed as though they were written out in full according to applicable laws or regulations. TEN COM as tenants in common TEN ENT as tenants by the entireties JT TEN as joint tenants with right of survivorship and not as tenants in common UNIF TRAN MIN ACT. (Gust) Custodian (Minor) Under Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in list above. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto (Insert name and address of transferee) this bond and all rights hereunder and hereby irrevocably constitutes and appoints attorney, to transfer this bond on the books kept for the registration hereof with full power of substitution in the premises. Date: Signature Guaranteed: NOTICE: The signature to this assignment must correspond with the name of the Registered Owner as it appears on the front of this bond in every particular, without alteration or enlargement or any change whatsoever. NOTICE: Signature(s) must be guaranteed by an eligible guarantor institution participating in a Securities Transfer Association recognized signature guarantee program. BDDB01 4539793v1 -17- [End of Series B Refunding Bond Form] SECTION 5. The Controller is hereby authorized and directed to have the Refunding Bonds prepared. The Controller is hereby authorized and directed to deliver the Refunding Bonds to the purchaser thereof upon compliance with the requirements established hereunder and under the Refunding Law for the sale thereof, and to collect the full amount which the purchaser or the underwriter has agreed to pay therefor, which shall be not less than ninety- eight percent (98.0%) of the principal amount of the Refunding Bonds (or such higher percentage as may be provided in the Purchase Agreement). The proceeds derived from the sale of the Refunding Bonds shall be and are hereby set aside for the application to the costs of the refunding of the Prior Bonds, together with the expenses necessarily incurred in connection therewith, including the expenses incurred in the issuance of the Refunding Bonds, all as set forth in Section 6 hereof. The authorized officers of the City are hereby authorized and directed to draw all proper and necessary warrants and to do whatever other acts and things that may be necessary or appropriate to carry out the provisions of this Ordinance. The City hereby specifically authorizes the sale of the Refunding Bonds by negotiation to the purchaser or underwriter thereof, and further authorizes the Mayor to execute a purchase agreement setting forth the terms of the sale of the Refunding Bonds consistent with the terms of this Ordinance, based upon the advice of the Financial Advisor. Prior to the delivery of the Refunding Bonds, the Controller, based upon the advice of the Financial Advisor, (i) shall be authorized to investigate, negotiate and obtain bond insurance, other forms of credit enhancement and/or credit ratings on the Refunding Bonds and (ii) shall obtain a legal opinion as to the validity of the Refunding Bonds from Baker & Daniels, South Bend, Indiana, bond counsel for the City, with such opinion to be furnished to the purchaser or underwriter of the Refunding Bonds at the expense of the City. The costs of obtaining any such insurance, other credit enhancement and/or credit ratings, together with bond counsel's fee in preparing and delivering such opinion and in the performance of related services in connection with the issuance, sale and delivery of the Refunding Bonds, and local counsel's fee shall be considered as a part of the costs of the issuance of the Refunding Bonds and shall be paid out of the proceeds of the Refunding Bonds.. SECTION 6. The proceeds from the sale of the Refunding Bonds shall be deposited and applied as follows: (a) Any premium received by the City at the time of the delivery of the Series A Refunding Bonds and Series B Refunding Bonds shall be deposited in respective subaccounts of the Bond Principal and Interest Account established for the payment of the principal of and interest on the Refunding Bonds. (b) A sufficient amount of the proceeds received from the sale of the Series A Refunding Bonds and the Series B Refunding Bonds shall be BDDBOI 4539793v1 -18- deposited with the Escrow Agent to be used to pay the principal of and premium, if any, and interest on all of the 1997 Series A Bonds and the 1997 Series B Bonds, respectively, to and on the redemption date. (c) An amount equal to the Debt Service Reserve Requirement (as defined herein) received from the sale of the Bonds shall be deposited into the Reserve Account unless there shall have been placed on deposit therein a Guaranty sufficient to satisfy the Debt Service Reserve Requirement. (d) The remaining proceeds from the sale of the Series A Refunding Bonds and the Series B Refunding Bonds shall be deposited in separate accounts at a bank or banks which are legally qualified depositories for the funds of the City, which accounts shall be designated as (i) the "City of South Bend Series 2006 A Revenue Bond Refunding Costs of Issuance Account" for the Series A Refunding Bonds (the "2006 A Costs of Issuance Account") and (ii) the "City of South Bend Series 2006 B Revenue Bond Refunding Costs of Issuance Account" for the Series B Refunding Bonds (the "2006 B Costs of Issuance Account" and with the 2006 A Costs of Issuance Account, the "Costs of Issuance Accounts"). Amounts in the Costs of Issuance Accounts shall be expended only for the purpose of paying the costs of issuance of the respective series of Refunding Bonds and related costs. Any balance or balances remaining unexpended in the Costs of Issuance Accounts after payment of the costs of issuance of the respective series of Refunding Bonds shall be paid into the Bond Principal and Interest Account and shall be used solely for the payment of principal of and interest on the Refunding Bonds. Pursuant to the Act, the owners of the each series of Refunding Bonds shall be entitled to a lien on the proceeds of the respective series of Refunding Bonds until such proceeds are applied as required by this Ordinance and by Indiana law. The City shall enter into the Escrow Agreement pursuant to which moneys in the amounts required to satisfy the provisions of this Section 6 shall be deposited in two irrevocable escrow accounts, one for the Series A Refunding Bonds and one for the Series B Refunding Bonds, applied to the purposes set forth herein, including, without limitation, the redemption of the Prior Bonds. The Controller is hereby authorized to appoint an authorized bank or trust company to serve as Escrow Agent and the Mayor and the Controller are hereby authorized to execute and attest, respectively, the Escrow Agreement between the City and the Escrow Agent in such form as may be necessary or appropriate to accomplish the purposes of this Ordinance, the issuance of the Refunding Bonds, and the refunding of the Prior Bonds. The execution, by either the Mayor or the Controller, or the Financial Advisor or underwriter on behalf of the City, of a subscription for United States Treasury Obligations -- State and Local Government Series for investments of proceeds of the Refunding Bonds (or, if sales of such obligations have been suspended by the United States Department of the Treasury, such alternative investments acceptable to bond counsel) to be held under the Escrow Agreement in a manner consistent with this Ordinance is also hereby approved, if, based on the advice of the Financial Advisor such subscription is in the best interests of the City. The Financial Advisor is hereby designated as the BDDBOI 4539793v1 -19- escrow verification agent for purposes of demonstrating that the amounts to be deposited pursuant to the Escrow Agreement, together with investment income thereon, will be sufficient to redeem the Prior Bonds to and on their redemption date. In the event that the cash and government obligations or other investments held by the Escrow Agent, together with any increment thereto and interest earned thereon, will not be sufficient to pay when due all principal of and interest and redemption on the Prior Bonds to and including August 1, 2007, the first date upon which the Prior Bonds may be called for redemption, the City covenants and agrees that the claim of the owners of the Refunding Bonds is in all respects junior and subordinate to the rights of the holders of the Prior Bonds. SECTION 7. The Bonds, when fully paid for and delivered to the purchaser, shall be valid and binding special revenue obligations of the City, payable solely out of the county economic development income tax revenues of the City to be fixed and set aside into the Sinking Fund, as herein provided, and the proceeds derived from the sale of the Bonds shall be and are hereby set aside for application by the City solely to the payment of the costs of the refunding the Prior Bonds, together with expenses in connection with the issuance of the Bonds, as provided herein. The proper officers of the City are hereby authorized and directed to draw all proper and necessary warrants and to do whatever acts and things may be necessary or appropriate in their judgment to carry out all of the provisions of this Ordinance. SECTION 8. The revenues received by the City from distributions of the county economic development income tax shall be used and applied by the City only as provided in this Ordinance and in strict accordance with the provisions of I.C. 6-3.5-7, as amended (I.C. 6-3.7-7, as amended, is sometimes herein referred to as the "Act"). All of such revenues shall be segregated and kept in special accounts separate and apart from all other funds of the City and shall be used and applied in payment of bonds and interest thereon which by their terms are payable from such revenues and to maintain a reasonable reserve, in accordance with this Ordinance and the Act. There is continued the "Economic Development Income Tax Fund" consisting of a Bond Principal and Interest Account and a Reserve Account (which two accounts together shall be referred to as the "Sinking Fund", and both of which accounts the City hereby covenants and agrees to cause to be kept and maintained so long as needed for the purposes set forth herein) and an Excess Account. All of the county economic development income tax revenues of the City shall be set aside in the following accounts in the following order of priority and to the extent indicated below: (1) Bond Principal and Interest Account; (2) Reserve Account; and (3) Excess Account. (a) Bond Principal and Interest Account. As soon as possible upon receipt by the City of county economic development income tax distributions due in May and November of each year beginning with the November distribution in calendar year 2006 (the "May Distribution" and the "November Distribution," respectively), but in any event not later than June 15 (in the case of the May Distribution), or December 15 (in the case of the November BDDBOI 4539793v1 -20- Distribution), next following the receipt by the City of such revenues, the City shall set apart and pay all of such revenues into the Bond Principal and Interest Account to be used to pay the interest on and principal of the Bonds; provided, however, that, no deposit shall be made into such account from the May Distribution in any year when the balance therein is sufficient to pay the interest due on the Bonds on the interest payment date next following such distribution and the principal and interest due on the Bonds on the principal payment date next following such distribution, and no deposit shall be made into such account from the November Distribution of any year when the balance therein is sufficient to pay the principal and interest due on the Bonds on the principal payment date next following such distribution. (b) Reserve Account. The county economic development income tax revenues of the City shall next be set apart and paid into the Reserve Account and used to make deposits into the Bond Principal and Interest Account in the event of any deficiency at any time in such account, or for the purpose of paying the interest on or principal of or redemption premiums, if any, on the Bonds in the event no other money is lawfully available therefore, or to make the final payment of interest on or principal of the Bonds; provided that no deposit shall be made into the Reserve Account so long as there shall be on deposit therein a sum equal to the least of (i) the maximum annual debt service on the Bonds, or (ii) one and one-quarter (1-1/4) times the average annual debt service on the Bonds, or (iii) ten percent (10%) of the proceeds of the Bonds, within the meaning of Section 148(d) of the Internal Revenue Code of 1986, as amended (the "Code") (the "Debt Service Reserve Requirement"). Any portion of the Debt Service of Reserve Requirement with respect to the Bonds shall be deemed to be satisfied if there is on deposit in the Reserve Account any surety bond, insurance policy, guaranty, letter of credit, or other credit facility (the "Guaranty") in any amount equal to such portion, the issuer of which credit facility is rated at least "AAA" by Standard & Poor's Ratings Group or "Aaa" by Moody's Investor Service. (c) Excess Account. Any remaining county economic development income tax revenues of the City shall be deemed excess funds and shall be deposited in the Excess Account for appropriation and use as permitted by the Act. In the event of any deficiency at any time in the Bond Principal and Interest Account for the purposes of paying the interest on or principal of the Bonds or such additional bonds as authorized herein, funds may be withdrawn from the Excess Account for deposit into the Bond Principal and Interest Account in the amount of such deficiency. All funds in such accounts shall be segregated and kept separate and apart from all other funds of the City and shall be deposited in lawful depositories of the City and continuously held and secured or invested as provided by law. Interest earned in each such account shall be credited to such account except that the amount of funds in the Reserve Account BDDBOI 4539793v1 -21- shall not exceed the Debt Service Reserve Requirement, and any such excess shall be deposited into the Excess Account. SECTION 9. In order to preserve the excludability from gross income of interest on the Series A Refunding Bonds under federal law and as an inducement to the purchasers of the Series A Refunding Bonds, the City represents, covenants and agrees that, to the extent necessary to preserve such excludability: (a) No person or entity or any combination thereof, other than the City or any other governmental unit ("Governmental Unit") within the meaning of Section 141(b)(6) and Section 150(a)(2) of the Internal Revenue Code of 1986, as amended and as in effect on the date of delivery of the Series A Refunding Bonds (the "Code"), will use more than ten percent (10%) of the proceeds of the Series A Refunding Bonds or property financed by said proceeds other than as a member of the general public. No person or entity or any combination thereof, other than the City or another Governmental Unit, will own property financed by more than ten percent (10%) of the Series A Refunding Bond proceeds or will have actual or beneficial use of more than ten percent (10%) of such property pursuant to a lease, a management or incentive payment contract, an arrangement such as a take-or-pay or other type of output contract or any other type of arrangement that differentiates that person's or entity's use of such property from the use by the public at large of such property, except pursuant to a management or similar contract which satisfies the requirements of IRS Revenue Procedure 97-13. (b) No Series A Refunding Bond proceeds will be loaned to any entity or person. No Series A Refunding Bond proceeds will be transferred directly, or indirectly transferred or deemed transferred, to a person other than a Governmental Unit in a fashion that would in substance constitute a loan of said Series A Refunding Bond proceeds. (c) The City will not take any action or fail to take any action with respect to the Series A Refunding Bonds that would result in the loss of the excludability from gross income for federal tax purposes of interest on the Series A Refunding Bonds pursuant to Section 103(a) of the Code, nor will the City act in any manner or permit any actions by officers or officials of the City that would in any manner adversely affect such excludability. The City further covenants that it will not make any investment or do any other act or thing during the period that any Series A Refunding Bond is outstanding hereunder which would cause any Series A Refunding Bond to bean "arbitrage bond" within the meaning of Section 148 of the Code and the regulations applicable thereto as in effect on the date of delivery of the Series A Refunding Bonds. The City shall comply with the arbitrage rebate requirements under Section 148 of the Code to the extent applicable. BDDBOI 4539793v1 -2,2- (d) All officers, members, employees and agents of the City are authorized and directed to provide certifications of facts and estimates that are material to the reasonable expectations of the City as of the date the Series A Refunding Bonds are issued and to enter into covenants on behalf of the City evidencing the City's commitments made herein. In particular, all or any officers, members, employees and agents of the City are authorized to certify and/or enter into covenants for the City regarding the facts and circumstances and reasonable expectations of the City on the date the Series A Refunding Bonds are issued and the commitments made by the City herein regarding the amount and use of the proceeds of the Series A Refunding Bonds. Notwithstanding any other provisions of this Ordinance, the covenants and authorizations contained in this Ordinance (the "Tax Sections") which are designed to preserve the excludability of interest on the Series A Refunding Bonds from gross income under federal law (the "Tax Exemption") need not be complied with if the City receives an opinion of nationally recognized bond counsel that any Tax Section is unnecessary to preserve the Tax Exemption. SECTION 10. If, when the Refunding Bonds or a portion thereof shall have become due and payable in accordance with their terms and the whole amount of the principal of and interest so due and payable upon all of the Refunding Bonds or a portion thereof then outstanding shall be paid or (i) sufficient moneys, or (ii) direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the United States of America, the principal of and the interest on which when due will provide sufficient moneys for such purpose, or (iii) time certificates of deposit fully secured as to both principal and interest by obligations of the kind described in (ii) above of a bank or banks the principal of and interest on which when due will provide sufficient moneys for such purpose, shall be held in trust for such purpose, then and in that case the Refunding Bonds or such portion thereof issued hereunder shall no longer be deemed outstanding or an indebtedness of the City. SECTION 11. If any section, paragraph or provision of this Ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this Ordinance. SECTION 12. All resolutions and orders, or parts thereof, in conflict with the provisions of this Ordinance, are, to the extent of such conflict, hereby repealed, and this Ordinance shall be in immediate effect from and after its adoption; provided, however, that this Ordinance shall not be construed as repealing or modifying in any respect any of the provisions of the 1997 Ordinance. SECTION 13. If the date for making any payment or the last date for performance of any act or the exercising of any right, as provided in this Ordinance, shall be a legal holiday or a day on which banking institutions in the city or town in which the Registrar and Paying Agent is located are typically closed, such payment maybe made or act performed or right exercised on the next succeeding day not a legal holiday or a day on which such banking BDDBOI 4539793v1 -23- institutions are typically closed, with the same force and effect as if done on the nominal date provided in this Ordinance, and no interest shall accrue for the period after such nominal date. SECTION 14. The Common Council may, without the consent of, or notice to, any of the owners of the Refunding Bonds, adopt a supplemental ordinance for any one or more of the following purposes: (a) To cure any ambiguity or formal defect or omission in this Ordinance; (b) To grant to or confer upon the owners of the Refunding Bonds any additional benefits, rights, remedies, powers, authority or security that may lawfully be granted to or conferred upon the owners of the Refunding Bonds, or to make any change which, in the judgment of the City, is not to the prejudice of the owners of the Refunding Bonds; (c) To modify, amend or supplement this Ordinance to permit the qualification of the Refunding Bonds for sale under the securities laws of the United States of America or of any of the states of the United States of America; (d) To provide for the refunding or advance refunding of the Refunding Bonds; (e) To procure a rating on the Refunding Bonds from a nationally recognized securities rating agency designated in such supplemental ordinance, if such supplemental ordinance will not adversely affect the owners of the Refunding Bonds; (f) To make changes to reflect the issuance of parity bonds in accordance with Section 17; or (g) Any other purpose which in the judgment of the City does not adversely impact the interests of the owners of the Refunding Bonds. SECTION 15. This Ordinance, and the rights and obligations of the City and the owners of the Refunding Bonds may be modified or amended at any time by supplemental ordinances adopted by the Common Council with the consent of the owners of the Refunding Bonds holding at least sixty percent (60%) in aggregate principal amount of the outstanding Refunding Bonds (exclusive of Refunding Bonds, if any, owned by the City); provided, however, that no such modification or amendment shall, without the express consent of the owners of the Refunding Bonds affected, reduce the principal amount of any Refunding Bond, reduce the redemption premium, if any, or interest rate payable thereon, advance the earliest redemption date, extend its maturity or mandatory sinking fund redemption or the times for paying interest thereon, permit a privilege or priority of any Refunding Bond or Refunding Bonds over any other Refunding Bond or Refunding Bonds, create a lien securing any Refunding Bonds other than a lien ratably securing all of the Refunding Bonds outstanding, or change the monetary medium in BDDBOI 4539793v1 -24- which principal and interest are payable, nor shall any such modification or amendment reduce the percentage of consent required for amendment or modification. Any act done pursuant to a modification or amendment so consented to shall be binding upon all the owners of the Refunding Bonds and shall not be deemed an infringement of any of the provisions of this Ordinance, and maybe done and performed as fully and freely as if expressly permitted by the terms of this Ordinance, and after such consent relating to such specified matters has been given, no owner shall have any right or interest to object to such action or in any manner to question the propriety thereof or to enjoin or restrain the City or any officer thereof from taking any action pursuant thereto. If the City shall desire to obtain any such consent, it shall cause the Registrar and Paying Agent to mail a notice, postage prepaid, to the respective owners of the Refunding Bonds at their addresses appearing on the registration books held by the Registrar and Paying Agent. Such notice shall briefly set forth the nature of the proposed supplemental ordinance and shall state that a copy thereof is on file at the office of the Registrar and Paying Agent for inspection by all owners of the Refunding Bonds. The Registrar and Paying Agent shall not, however, be subject to any liability to any owners of the Refunding Bonds by reason of its failure to mail the notice described in this Section 15, and any such failure shall not affect the validity of such supplemental ordinance when consented to and approved as provided in this Section 15. Whenever at any time after the date of the mailing of such notice, the City shall receive an instrument or instruments purporting to be executed by the owners of the Refunding Bonds of not less than sixty percent (60%) in aggregate principal amount of the Refunding Bonds then outstanding (exclusive of Refunding Bonds, if any, owned by the City), which instrument or instruments shall refer to the proposed supplemental ordinance described in such notice, and shall specifically consent to and approve the adoption thereof in substantially the form of the copy thereof referred to in such notice as on file with the Registrar and Paying Agent, thereupon, but not otherwise, the City may adopt such supplemental ordinance in substantially such form, without liability or responsibility to any owners of the Refunding Bonds, whether or not such owner shall have consented thereto. Upon the adoption of any supplemental ordinance pursuant to the provisions of this Section 15, this Ordinance shall be, and be deemed to be, modified and amended in accordance therewith, and the respective rights, duties and obligations under this Ordinance shall thereafter be determined, exercised and enforced hereunder, subject in all respects to such modifications and amendments. Notwithstanding anything contained in this Ordinance to the contrary, the rights and obligations of the City and of the owners of the Refunding Bonds authorized by this Ordinance, and the terms and provisions of the Refunding Bonds and this Ordinance, or any supplemental or amendatory ordinance, may be modified or altered in any respect with the consent of the City and the consent of the owners of all the Refunding Bonds then outstanding. SECTION 16. The City hereby requests, authorizes and directs all officials, officers, members, employees and agents of the City, the Mayor, the Clerk, and the Controller, BDDBOI 4539793x1 -25- and each of them, to prepare, execute and deliver any and all other instruments, letters, certificates, agreements and documents as are determined to be necessary or appropriate to consummate the transactions contemplated by this Ordinance, and such determination shall be conclusively evidenced by the execution thereof. The instruments, letters, certificates, agreements and documents necessary or appropriate to consummate the transactions contemplated by this Ordinance shall, upon execution, as contemplated herein, constitute the valid and binding obligations or representations and warranties of the City, the full performance and satisfaction of which by the City is hereby authorized and directed. SECTION 17. The City reserves the right to authorize and issue additional bonds, payable out of its county economic development income tax revenues, ranking on a parity with the Refunding Bonds, for the purpose of financing additional costs of the Economic Development Project or the cost of additional economic development projects or such other purposes as may be permitted by law. In the event any parity bonds are issued pursuant to this Section 17, the term "Refunding Bonds" in this Ordinance shall, unless the context otherwise requires, be deemed to refer to the Refunding Bonds and such parity bonds and other changes may be made herein as required to reflect the issuance of such parity bonds. The authorization and issuance of parity bonds shall be subject to the following conditions precedent: (a) Any such additional bonds shall not cause the City to exceed its debt limitation under Article 13, Section 1, of the Indiana Constitution as of the date of issuance; (b) All interest and principal payments with respect to all bonds payable from amounts that the City receives from county economic development income tax revenues shall have been paid in accordance with their terms. (c) All required deposits into the Bond Principal and Interest Account and Reserve Account shall have been made in accordance with the provisions of this Ordinance. (d) Either: (1) the county economic development income tax revenues of the City in the fiscal year immediately preceding the issuance of any such bonds ranking on a parity with the Refunding Bonds shall be not less than one hundred twenty-five percent (125%) of the maximum annual interest and principal requirements of the then outstanding bonds and the additional parity bonds proposed to be issued; or (2) the county economic development income tax revenues of the City for the first full fiscal year immediately succeeding the issuance of any such bonds ranking on a parity with the Refunding Bonds shall be projected by a certified public accountant to be at least equal to one hundred twenty-five percent (125%) of the maximum annual interest and principal requirements of the then outstanding bonds and the additional parity bonds proposed to be issued. BDDBOI 4539793v1 -26- For purposes of this subsection, the records of the City shall be analyzed and all showings prepared by a certified public accountant or independent financial adviser employed by the City for that purpose. (e) The interest on the additional parity bonds shall be payable semiannually on the first days of February 1-and August 1 in the years in which interest is payable and the principal of the additional parity bonds shall be payable semi-annually on the first days of February and August in the years in which principal is payable. (f) The issuance of the additional parity bonds will not result in a violation of I.C. 6-3.5-7-14 relating to the minimum rate at which the St. Joseph County Council is required to maintain the county economic development income tax. Except as otherwise provided in this Section 17, so long as any of the Refunding Bonds are outstanding, no additional bonds or other obligations pledging any portion of the county economic development income tax revenues of the City shall be authorized, executed or issued by the City except such as shall be made subordinate and junior in all respects to the Refunding Bonds, unless all of the Refunding Bonds are redeemed and retired coincidentally with the delivery of such additional bonds or other obligations, or as provided in Section 10 hereof, funds sufficient to effect such redemption are available and set aside for that purpose at the time of issuance of such additional bonds. SECTION 18. For the period during which the Refunding Bonds are outstanding, the City hereby covenants that for the purpose of ensuring receipt by the City of its fractional amount of the certified distribution of revenue from the county economic development income tax, it will maintain a capital improvement plan that conforms in all respects to Section 15 of the Act, as the same maybe amended from time to time. SECTION 19. Based upon the advice of the Financial Advisor, the Refunding Bonds may be offered and sold pursuant to an Official Statement with respect to the Refunding Bonds (the "Official Statement"), to be made available and distributed in such manner, as determined most advantageous by the Financial Advisor or, if the Refunding Bonds are to be purchased by an underwriter, as determined most advantageous by such underwriter. The City hereby authorizes the Controller to authorize and approve a preliminary Official Statement ("Preliminary Official Statement"), as the same may be appropriately confirmed, modified and amended, for distribution as the Preliminary Official Statement of the City, and to authorize and approve the Preliminary Official Statement to be placed into final form as the Official Statement of the City and to enter into such agreements or arrangements as maybe necessary or advisable in order to provide for such reasonable number as shall be requested by the underwriter purchasing the Refunding Bonds. The Controller is further authorized to execute an agreement in connection with the offering of the Bonds in accordance with Rule 15c2-12 promulgated by the United States Securities and Exchange Commission (the "Rule") on behalf of the City by which the City agrees to undertake such continuing disclosure obligations as may be required under the Rule. BDDBOI 4539793v1 -27- SECTION 20. This Ordinance shall be in full force and effect from and after the time it has been adopted by the Common Council, approved by the Mayor, and otherwise executed and delivered in accordance with any and all laws pertaining thereto. ***~~ BDDBOI 4539793x1 -28- Adopted this L3 day of October, 2006. Member of the C m on Council ATTRRT• Presented by me to the Mayor of the City of South Bend, Indiana, on the Z'[-4~, day of ®c.~-o~ , 2006, at 3 `~~ o'clock ~_.m. City rk 1 ,D~~.~.~-y Approved and signed by me on the 26 day of ~~ , 2006, at ~~ o'clock ~ .m. ~ ~~~ Mayor, City of So Bend, Indiana Filed In Cierk's Office ACT ~- ~ 2005 JOHN VOORDE CITY CLERK, S0. BEND, II!1. BDDB01 4539793v1 1st READING ~ ~ ~ ~ ' ~iO PUBLIC HEARING L o'L3 ~`~~ 3 rd READING (t~-1,3-0~ NOT APPROVED REFERRED PASSED L O 'L 3' -29- TO THE COMMON COUNCIL OF THE CITY OF SOUTH BEND: Your Committee of the Whole, to whom was referred: BILL NO. 68-06 A BILL OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, AUTHORIZING THE ISSUANCE AND SALE OF COUNTY ECONOMIC DEVELOPMENT INCOME TAX REFUNDING REVENUE BONDS OF THE CITY OF SOUTH BEND, INDIANA TO PROVIDE FUNDS FOR THE REFUNDING PRIOR TO MATURITY OF CERTAIN PREVIOUSLY ISSUED AND CURRENTLY OUTSTANDING COUNTY ECONOMIC DEVELOPMENT INCOME TAX REVENUE BONDS, TOGETHER WITH EXPENSES INCURRED IN CONNECTION THEREWITH, INCLUDING THE COSTS OF THE ISSUANCE OF THE REFUNDING BONDS Respectfully report that they have examined the matter and that in their opinion, this bill is being recommended to the full Council with a favorable recommendation. Roland Kelly Chairperson C.OUN'IY-CITY BUILDING 227 W. JEFFERSON BLVD. Sovri-I BEND, INDIANA 46601-1830 PxoNE574/235-9216 Fax 574/235-9928 TDD 574/ 235-5567 CITY OF SOUTH BEND STEPHEN J. LuECI¢, MAYOR DEPARTMENT OF ADMINISTRATION AND FINANCE M. CATHERINE FANELLO CONTROLLER October 4, 2006 Mr. Timothy Rouse South Bend Common Council 4"' Floor, County-City Building South Bend, IN 46601 Re: Refinancing of Economic Development Bonds 1997 Series A & Series B Dear Mr. Rouse: The attached ordinance addresses the refinancing of the above mentioned bond. Refinancing this debt allows the city to realize an estimated net savings of $745,000 without extending the payoff year of 2017. I will make a more formal presentation at the appropriately scheduled Personnel & Finance Committee hearing. Thank you for your consideration of this matter. Si rely Catherine Fanell~ City Controller filed in Clerk'S ~f{Ice ACT y ~ 2006 1 p ~EtiD,~ C1TY CLERK, S~' JANICE L HALL LIZ ROWE THOMAS SxARSEK SUSAN WALLACE ROBERTALLEN DIRECTOR DIRECTOR DIRECTOR MANAGER DIRECTOR HUMAN RESOURCES CITY FINANCE BUDGETING LL FINANCIAL REPORTING BENEFITS INFORMATIONTECHNOI,OGY