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Res 90-02 RESOLUTION NO. R-90-02 CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Refunding Bonds, Series 2002 Utilities Tax Revenue Refunding Bond Resolution Adopted December 3, 2002 \\wpb-srv01~SANFORDS~399246v10\l 1/25/02\16787 OlllO0 Resolution No. 90-02 TABLE OF CONTENTS SECTION 1. DEFINITIONS ......................................................................................................... 6 SECTION 2. PURPOSE AND BOND DESIGNATION .............................................................. 8 SECTION 3. SECTION 4. SECTION 5. SECTION 6. SECTION 7. SECTION 8. SECTION 9. SECTION 10. SECTION 11. SECTION 12. SECTION 13. SECTION 14. SECTION 15. SECTION 16. SECTION 17. SECTION 18. SECTION ! 9. SECTION 20. SECTION 21. SECTION 22. TERMS AND DETAILS OF BONDS .................................................................... 8 APPLICATION OF BOND PROCEEDS ................................................................ 8 COVENANTS OF THE CITY .............................................................................. 10 RULE 15C2-12 UNDERTAKING ........................................................................ 11 REDEMPTION PROVISIONS ............................................................................. 15 NEGOTIATED SALE ........................................................................................... 18 APPOINTMENT OF UNDERWRITER ............................................................... 18 PARAMETERS FOR THE SALE OF THE BONDS ......................................... 19 PRELIMINARY AND OFFICIAL STATEMENT ............................................. 20 PAYING AGENT AND REGISTRAR ............................................................... 20 BOOK ENTRY BONDS ..................................................................................... 21 APPOINTMENT OF ESCROW AGENT ........................................................... 21 APPROVAL AND EXECUTION OF THE ESCROW AGREEMENT ............. 21 BOND INSURANCE POLICY AND RESERVE POLICY ............................... 22 INSURANCE AGREEMENT ............................................................................. 22 AMENDMENTS AND SUPPLEMENTS TO ORIGINAL RESOLUTION ...... 22 AMENDMENT TO ORIGINAL RESOLUTION AND 1994 RESOLUTION.. 23 SEVERABILITY OF INVALID PROVISIONS ................................................. 24 FURTHER AUTHORIZATIONS; RATIFICATION OF PRIOR ACTS ........... 25 REPEALER ......................................................................................................... 25 \\wpb-srv01~SANFORDS~399246v10\ll/25/02\16787 011100 Resolution No. 90-02 RESOLUTION NO. R-90-02 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AUTHORIZING THE NEGOTIATED SALE OF CITY OF DELRAY BEACH, FLORIDA, UTILITIES TAX REVENUE REFUNDING BONDS, SERIES 2002, IN THE INITIAL AGGREGATE PRINCIPAL AMOUNT OF NOT EXCEEDING $16,500,000 FOR THE PURPOSE OF PAYING AND DEFEASING THE CITY'S UTILITIES TAX REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 1992, ITS UTILITIES TAX REVENUE REFUNDING AND IMPROVEMENT BONDS, SERIES 1994, ITS UTILITIES TAX REVENUE BONDS, SERIES 1995, ITS UTILITIES TAX REVENUE BONDS, SUBORDINATE SERIES 1996 AND ITS UTILITIES TAX REVENUE BONDS, SUBORDINATE SERIES 1998 (COLLECTIVELY, THE "REFUNDED BONDS"); DETERMINING CERTAIN DETAILS OF SAID BONDS; APPOINTING THE UNDERWRITER; PROVIDING FOR THE APPLICATION OF THE BOND PROCEEDS; APPROVING THE FORM OF, AND AUTHORIZING THE EXECUTION AND DELIVERY OF A BOND PURCHASE AGREEMENT TO EFFECT THE NEGOTIATED SALE OF THE BONDS AND SETTING THE PARAMETERS BY WHICH THE MAYOR OR VICE MAYOR SHALL BE AUTHORIZED TO EXECUTE AND DELIVER THE BOND PURCHASE AGREEMENT; APPROVING THE FORM OF AND AUTHORIZING THE EXECUTION OF AN OFFICIAL STATEMENT IN CONNECTION WITH THE OFFERING AND SALE OF THE BONDS AND AUTHORIZING THE DISTRIBUTION OF A PRELIMINARY OFFICIAL STATEMENT AND THE OFFICIAL STATEMENT BY THE UNDERWRITER; APPOINTING A PAYING AGENT; APPOINTING A REGISTRAR; PROVIDING FOR A BOND INSURANCE POLICY FOR THE BONDS PROVIDED BY FINANCIAL SECURITY ASSURANCE, INC. AND AUTHORIZING AND AGREEING TO ANY NECESSARY SUPPLEMENTS OR AMENDMENTS TO THE BOND RESOLUTION IN CONNECTION THEREWITH; IF APPLICABLE, APPROVING THE FORM OF AND AUTHORIZING THE EXECUTION AND DELIVERY OF AN INSURANCE AGREEMENT IN CONNECTION WITH THE ISSUANEE OF THE RESERVE POLICY BY FINANCIAL SECURITY ASSURANCE, INC. PROVIDING FOR THE UNDERTAKING BY THE CITY REGARDING SECONDARY MARKET DISCLOSURE AS REQUIRED BY RULE 15c2-12 OF THE SECURITIES AND EXCHANGE COMMISSION; AMENDING RESOLUTION NO. 98-91 IN CONNECTION WITH THE SECURITY FOR THE BONDS AND AMENDING RESOLUTION NO. 98-91 AND RESOLUTION NO. 27-94 IN CONNECTION WITH THE DEBT SERVICE RESERVE ACCOUNT FOR THE BONDS; AUTHORIZING THE PROPER OFFICERS OF THE CITY TO DO ALL OTHER THINGS DEEMED NECESSARY OR ADVISABLE AS TO THE SALE AND DELIVERY OF THE BONDS; AND PROVIDING FOR AN EFFECTIVE DATE. \\wpb-srv01~ANFOKDSk399246v10\l 1/25/02\16787 011100 Resolution No. 90-02 WHEREAS, the City Commission (the "Commission") of the City of Delray Beach, Florida (the "City") did, on December 3, 1991, adopt Resolution No. 98-91, as amended and supplemented (herein, the "Original Resolution"), for the purpose, among other things, of authorizing the issuance from time to time of Utilities Tax Revenue Bonds to finance and refinance municipal projects; and WHEREAS, any term not otherwise defined in this Resolution shall have the meaning ascribed to such term in the Bond Resolution (as defined below); and WHEREAS, pursuant to the terms and provisions of the Original Resolution, the City did, on February 5, 1992, issue its first series of obligations under the Original Resolution designated as Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992, in the aggregate principal amount of $14,800,000 for the purposes authorized thereunder (herein, the "1992 Bonds"); and WHEREAS, the Commission did, on November 10, 1994, issue its second series of obligations under the Original Resolution, as such resolution was amended and supplemented by Resolution No. R-27-94 (the "1994 Resolution") designated as Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994, in the aggregate principal amount of $5,810,000 for the purposes authorized in the 1994 Resolution (herein, the "1994 Bonds"); and WHEREAS, pursuant to the terms and provisions of the Original Resolution, the 1994 Resolution and Resolution No. R-54-95 (the "1995 Resolution"), the City did, on August 17, 1995, issue its third series of obligations designated as Utilities Tax Revenue Bonds, Series 1995, in the aggregate principal amount of $2,405,000 for the purposes authorized in the 1995 Resolution (herein, the "1995 Bonds"); and \\wpb-$rvOI\SANFORDSX399246vlO[ll/25/02\I6787011100 2 Resolution No. 90-02 WHEREAS, for the purpose of this Resolution, the Original Resolution, the 1994 Resolution and the 1995 Resolution are sometimes collectively referred to as the "Bond Resolution"; and WHEREAS, pursuant to the Bond Resolution and Resolution No. 79-96 (the "1996 Resolution") the City did, on November 12, 1996, enter into that certain Line of Credit Agreement with SunTrust Bank, South Florida, N.A. (now known as SunTrust Bank) whereby the City was authorized to issue up to $3,300,000 of its Utilities Tax Revenue Bonds, Subordinate Series 1996 (the "1996 Bonds") for the purposes authorized in the 1996 Resolution; and WHEREAS, pursuant to the Bond Resolution and Resolution No. 56-98 (the "1998 Resolution") the City did, on September 25, 1998, enter into that certain Line of Credit Agreement with SunTrust Bank, South Florida, N.A. (now known as SunTrust Bank) whereby the City was authorized to issue up to $350,000 of its Utilities Tax Revenue Bonds, Subordinate Series 1998 (the "1998 Bonds") for the purposes authorized in the 1998 Resolution; and WHEREAS, the outstanding 1992 Bonds, 1994 Bonds, 1995 Bonds, 1996 Bonds and 1998 Bonds are collectively referred to as the "Refunded Bonds"; and WHEREAS, pursuant to Article III, Section 4.G of the Original Resolution, the Commission hereby determines it to be in the best economic interest of the City to pay and defease the Refunded Bonds through the issuance of its not to exceed $16,500,000 in initial aggregate principal amount of Utilities Tax Revenue Refunding Bonds, Series 2002 (herein, the "Bonds"); and WHEREAS, effective July 3, 1995, Rule 15c2-12 of the Securities and Exchange Commission (the "Rule"), provides that it is unlawful for a broker dealer or municipal securities \\wpb-srv01\SANFORDS~399246v10\l 1/25/02\16787 011100 3 Resolution No. 90-02 dealer to purchase or sell municipal securities, which includes the Bonds, unless the issuer, which includes the City, has undertaken in a written agreement (herein, the "Undertaking") to provide to specified information repositories annual financial information and operating data relevant to the municipal securities and notice of certain specified material events; and WHEREAS, the Commission hereby determines to provide its Undertaking with respect to the Bonds in this Resolution; and WHEREAS, in connection with the payment and defeasance of all or a portion of the Refunded Bonds, the City will enter into that certain Escrow Deposit Agreement, expected to be dated as of December 1, 2002, with Wells Fargo Bank, National Association, as escrow agent (the "Escrow Agent") in substantially the form attached hereto as Exhibit A (herein, the "Escrow Agreement"); and WHEREAS, subject to the terms and conditions of this Resolution, the City will enter into a Bond Purchase Agreement with Bear Steams & Co., Inc., hereby designated by the Commission to be the underwriter of the Bonds (herein the "Underwriter"), setting forth the terms and conditions of the City's agreement to sell and the Underwfiter's agreement to purchase the Bonds, in substantially the form attached hereto as Exhibit B (herein, the "Purchase Contract"); and WHEREAS, based upon current market conditions, the complex nature of the financing, the need to issue the Bonds upon the most favorable market conditions and the advice of the City's financial advisor, the Commission hereby finds it is necessary and advisable to negotiate the sale of the Bonds; and \\wpb-srv01~SANFORDSX399246v10\I 1/25/02\16787 011100 4 Resolution No. 90-02 WHEREAS, the Commission hereby determines that it is in the best interest of the City to accept the Purchase Contract and to award the Bonds to the Underwriter pursuant to a negotiated sale and pursuant to the parameters set forth in Section 10 herein; and WHEREAS, the City will be, prior to the execution of the Purchase Contract, provided by the Underwriter with the disclosure statements required by Section 218.385, Florida Statutes, a copy of which is attached as an exhibit to the Purchase Contract; and WHEREAS, there have been also prepared and submitted to the Commission a draft Preliminary Official Statement, attached hereto as Exhibit C. WHEREAS, the City's financial advisor has recommended in a letter, attached hereto as Exhibit D, that the principal and interest on the Bonds be insured by a financial guaranty insurance policy (the "Bond Insurance Policy") to be issued by Financial Security Assurance, Inc. or any successor thereto (the "Bond Insurer") and that, subject to final pricing of the Bonds, in lieu of any required deposits into the Debt Service Reserve Account for the Bonds, a Reserve Account Credit Facility Substitute, in the form of a municipal bond debt service reserve fund insurance policy to be issued by the Bond Insurer (the "Reserve Policy") may be provided with the coverage which will be equal to the Debt Service Reserve Requirement for the Bonds as evidenced by the commitment of the Bond Insurer attached hereto as Exhibit E (the "Commitment"); and WIIEREAS, the Commission has been advised that as a condition for the City to receive the Reserve Policy from the Bond Insurer, it is necessary for the City to enter into an Insurance Agreement with the Bond Insurer, the form of which is attached hereto as Exhibit F; and \\wpb-srv01\SANFORDS~399246v10\ll/25/02\16787011100 5 Resolution No. 90-02 WHEREAS, the Commission hereby adopts the recommendations of the City's financial advisor regarding the Bond Insurance Policy and, subject to final pricing of the Bonds, the Reserve Policy; and WHEREAS, as a condition of obtaining the Bond Insurance Policy and Reserve Policy, if any, for the Bonds, the Commission has been advised that it may be necessary to amend and/or supplement the Bond Resolution and the Commission hereby determines that agreeing to any such amendments and/or supplements is in the best interest of the City; and WHEREAS, the Commission hereby determines it to be in the best financial interest of the City to amend the definition of"Utilities Tax" set forth in Section 3 of Article I of the Original Resolution; and NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: SECTION 1. DEFINITIONS. That, except as provided below, all capitalized terms used in this Resolution not otherwise defined shall have the meanings ascribed to such terms in the Bond Resolution, unless the context clearly indicates otherwise. A. "Beneficial Owner" shall mean, for purposes of Section 6 of this Resolution only, any person which (i) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries), or (ii) is treated as the owner of any Bonds for federal income tax purposes. B. "NRMSIR" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. The NRMSIRs currently approved by the Securities and Exchange Commission as of the date of adoption of this Resolution are as follows: \\wpb-$rv01\SANFORDS',.399246vI0[I1/25/02\16787 011100 6 Resolution No. 90-02 Bloomberg Municipal Repositories P.O. Box 840 Princeton, NJ 08542-0840 Phone: (609) 279-3225 Fax: (609) 279-5962 Internet: Munis~Bloomberg.com DPC Data Inc. One Executive Drive Fort Lee, NJ 07024 Phone: (201) 346-0701 Fax: (201) 947-0107 Intemet: Nrmsir~dpcdata.com Interactive Data Attn: Repository 100 Williams Street New York, NY 10038 Phone: (212) 771-6899 Fax: (212) 771-7390 E-mail: NRMSlR~interactivedata.com Standard & Poor's J. J. Kenny Repository 55 Water Street New York, NY 10041 Phone: (212) 438-4595 Fax: (212) 438-3975 E-mail: nrmsir_repository~sandp, com C. "Tax Certificate" shall mean the Arbitrage Certificate executed by the City on the date of initial issuance and delivery of the Bonds, as such Tax Certificate may be amended from time to time, a source of guidance for achieving compliance with the Code. D. "Utilities Tax" shall mean the tax imposed by the City on each and every purchase in the City of electricity, metered and bottled gas (natural liquified petroleum gas or manufactured). Said term shall also apply to all taxes imposed by the City on the purchase of utility services other than water and communication services, whether levied in the amounts prescribed by the Utilities Tax Ordinance or in any other amounts and whether imposed on the purchase of the same utilities services or any other or additional utilities services, by amendment \\wpb-srvOl\SANFORDSX399246v10\l 1/25/02\16787011100 7 Resolution No. 90-02 to the Utilities Tax Ordinance. This definition shall be applicable to the Bonds and all pad passu additional Bonds issued pursuant to Article III, Section G of the Original Resolution. SECTION 2. PURPOSE AND BOND DESIGNATION. That the City hereby determines at this time (i) to issue not exceeding $16,500,000 in the initial aggregate principal amount of its Bonds for the purpose of (a) paying and defeasing the Refunded Bonds, (b) to pay the costs of issuance of the Bonds, including paying the premium for the Bond Insurance Policy and, if applicable, the Reserve Policy, and (ii) to designate such Bonds as its "Utilities Tax Revenue Refunding Bonds, Series 2002." SECTION 3. TERMS AND DETAILS OF BONDS. The terms and details of the Bonds, including but not limited to the principal amounts, interest rates, maturity dates and redemption provisions, shall be determined by the Mayor or Vice Mayor in accordance with the parameters set forth in Section 10 herein. SECTION 4. APPLICATION OF BOND PROCEEDS. All moneys received by the City from the sale of the Bonds originally authorized and issued pursuant to this Resolution, shall be disbursed as follows: A. The accrued interest, if any, derived from the sale of the Bonds, shall be deposited into the Interest Account, created and established under the Bond Resolution and continued hereunder, and used for the purpose of paying interest on the Bonds, as the same becomes due and payable. B. There is hereby created and established in the Acquisition/Construction Fund created and established under the 1994 Resolution, a separate line item to be known as the "2002 Cost of Issuance Cost Center," into which shall be deposited an amount of the proceeds of the Bonds sufficient to pay the costs of issuance of Bonds, including, but not limited to, payment \\wpb-srv01\SANFORDSX399246vI0\II/25/02~16787 011100 8 Resolution No. 90-02 of the premium for the Bond Insurance Policy and, if applicable, the payment of the premium for the Reserve Policy. The City is hereby authorized to permit the Underwriter to pay directly to the Bond Insurer, from the proceeds of the Bonds, the cost of the Bond Insurance Policy and Reserve Policy, if any. If, for any reason, any of the moneys allocated to 2002 Cost of Issuance Cost Center, are not necessary for or are not applied to pay the costs of issuing the 2002 Bonds, then such surplus proceeds shall be deposited in the following order: established First, to the Debt Service Reserve Account in the Sinking Fund created and under the Original Resolution and, pursuant to the terms of this Resolution, continued for the Bonds, to the full extent necessary, either to reinstate any Reserve Account Credit Facility Substitute on deposit therein, including, but not limited to the Reserve Policy, if applicable, or, to deposit additional moneys so that such deposit, together with such moneys already on deposit therein, equals the Debt Service Reserve Requirement for the Bonds; Second, to the Interest Account, Principal Account or Bond Redemption Account in the Sinking Fund in the amounts, if any, determined by subsequent proceedings of the Commission; and Third, the balance, if any, to be used by the City for any lawful municipal purpose. C. From the proceeds of the Bonds, an amount which, together with any other moneys lawfully available therefor shall be deposited in the escrow deposit trust fund to be held by the Escrow Agent (as herein defined), under the terms and provisions of the Escrow Agreement, and such proceeds shall be held irrevocably in trust in the escrow deposit trust fund under the terms and provisions of the Escrow Agreement; such moneys shall be invested at the time of deposit in U. S. Obligations, which are not callable prior to maturity except by the holder \\Wb'srvOI\SANFORDSk399246vlO\ll/25/02\I6787011100 9 Resolution No. 90-02 thereof, the principal and interest of which shall be sufficient to pay the principal of and interest on the Refunded Bonds (other than the 1996 Bonds and 1998 Bonds) pursuant to the terms of the Escrow Agreement as provided therein. D. Unless, upon the advice of the Underwriter, the Debt Service Reserve Requirement (to the extent not satisfied with the moneys, investment securities and Reserve Account Credit Facility Substitute currently on deposit in the Debt Service Reserve Account in the Sinking Fund for the Bonds) shall be satisfied with a Reserve Account Credit Facility Substitute in the form of the Surety, from the proceeds of the Bonds there shall be deposited in the Debt Service Reserve Account in the Sinking Fund, an amount equal to the Debt Service Reserve Requirement for the Bonds, which requirement shall be determined at the time of the pricing of the Bonds. E. The balance of the proceeds derived from the sale of the Bonds shall be immediately applied on the date of issuance and delivery of the Bonds to pay in full the outstanding 1996 Bonds and 1998 Bonds plus accrued interest to the date of payment. The proceeds of the sale of the Bonds other than amounts deposited in the Escrow Deposit Agreement and used to pay the 1996 Bonds and the 1998 Bonds pursuant to paragraph E above shall be and constitute trust funds for the purposes hereinabove provided, and there is already created a lien upon such moneys, until so applied, in favor of the Holders of the Bonds. SECTION 5. COVENANTS OF THE CITY. Except as provided herein, the Bonds authorized by this Resolution shall be deemed to have been issued pursuant to the Bond Resolution (to which this Resolution is supplemental) and all of the covenants and agreements contained in the Bond Resolution shall be deemed to have been made for the benefit of the Owners of the Bonds issued pursuant to this Resolution. \\wpb-srv01LSANFORDS~399246vI0\I 1/25/02\16787011100 1 0 Resolution No. 90-02 The Sinking Fund, the Principal Account, the Interest Account, the Bond Redemption Account therein and each Debt Service Reserve Account, all created and established under the Bond Resolution, shall be continued and maintained as provided in the Bond Resolution as long as any of the Bonds, issued pursuant to the terms and provisions of the Bond Resolution and this Resolution, are Outstanding. SECTION 6. RULE 15C2-12 UNDERTAKING. That in order to assist the initial purchasers of the Bonds with respect to compliance with the Rule, the City undertakes and agrees to provide the information described below to the persons so indicated. The City's Undertaking set forth in this Section 6 shall be for the benefit of the registered owners and Beneficial Owners of the Bonds. A. The City undertakes and agrees to provide to each NRMSIR and to the State of Florida information depository (herein, the "SID") if and when such a SID is created (i) the City's general purpose financial statements generally consistent with the financial statements presented in Appendix B to the official statement relating to the Bonds (herein the "Official Statement"), and (ii) the information concerning the Utilities Tax collections within the City with respect to electricity, gas and fuel oil, the Utilities Tax rate or rates, exemptions from the Utilities Tax and amendments to the Utilities Tax Ordinance generally consistent with the information set forth in the Official Statement under the heading "UTILITIES TAXES." The information referred to in clauses (i) and (ii) is herein collectively referred to as the "Annual Information." B. The Annual Information described in clause (i) of paragraph A above in audited form (for as long as the City provides such financial information in audited form) is expected to be available on or before March 31 of each year for the Fiscal Year ending on the preceding September 30, commencing March 31, 2003 for the Fiscal Year ending on the \\Wb'srv01\SANFORDS~399246v10\llF25/02\16787 011100 11 Resolution No. 90-02 preceding September 30, 2002. The Annual Information referred to in clause (i) of paragraph A above in unaudited form (if the audited financial statements are not available or if the City no longer provides such financial information in audited form) will be available on or before March 31 for the Fiscal Year ending on the preceding September 30. The City also agrees to provide the Annual Information to each registered owner and Beneficial Owner of the Bonds who request such information and pays to the City its costs of reproduction and transmission of such Annual Information. The City agrees to provide to each NRMSIR and the SID, if any, timely notice of its failure to provide the Annual Information. Such notice shall also indicate the reason for such failure and when the City reasonably expects such Annual Information will be available. C. The Annual Information referred to in clause (i) of paragraph A above and presented as an appendix to the Official Statement has been prepared in accordance with governmental accounting standards promulgated by the Government Accounting Standards Board, as in effect from time to time, as such principles are modified by generally accepted accounting principles, promulgated by the Financial Accounting Standards Board, as in effect from time to time, and such other State mandated accounting principles as in effect from time to time. D. If, as authorized by paragraph F below, the City's undertaking with respect to paragraph C above requires amending, the City undertakes and agrees that the Annual Information described in clause (i) of paragraph A above for the Fiscal Year in which the amendment is made will, to the extent possible, present a comparison between the Annual Information prepared on the basis of the new accounting principles and the Annual Information prepared on the basis of the accounting principles described in paragraph C above. The City \\wpb-srvOI\SANFORDSX399246vlO\I1/25/02\I6787011100 12 Resolution No. 90-02 agrees that such a comparison will, to the extent possible, include a qualitative discussion of the differences in the accounting principles and the impact of the change on the presentation of the Annual Information. E. The City undertakes and agrees to provide, in a timely manner, to each NRMSIR or to the Municipal Securities Rulemaking Board and to the SID, if any, notice of the occurrence of any of the following events with respect to the Bonds, if material: 1. principal and interest payment delinquencies; 2. non-payment related defaults; 3. unscheduled draws on any reserve account reflecting financial difficulties; 4. unscheduled draws on credit enhancements reflecting financial difficulties; 5. substitution of credit or liquidity providers, or their failure to perform; 6. adverse tax opinions or events affecting the tax-exempt status of the Bonds; 7. modifications to rights of Bondholders; 8. Bond calls (other than scheduled mandatory sinking fund redemptions); 9. defeasance of the Bonds; 10. release, substitution, or sale of property securing repayment of the Bonds; 1 I. rating changes; and \\wpb-srv01\SANFORDSX399246vI0\l 1/25/02\16787 011100 13 Resolution No. 90-02 12. any failure to comply with the provisions of this Section 6, which in all cases, such failure will be deemed material. Notwithstanding the foregoing, notice of the events described in clauses (8) and (9) above need not be given any earlier than the time notice is required to be given to the registered owners of the Bonds. F. Notwithstanding any other provision of this Resolution or the Bond Resolution to the contrary regarding amendments or supplements, the City undertakes and agrees to amend and/or supplement this Section 6 (including the amendments referred to in paragraph D above) only if: 1. The amendment or supplement is made only in connection with a change in circumstances existing at the time the Bonds were originally issued that arises from (i) a change in law, (ii) SEC pronouncements or interpretations, (iii) a judicial decision affecting the Rule or (iv) a change in the nature of the City's operations or the activities that generate the Utilities Taxes. 2. The City's Undertaking, as amended, would have complied with the requirements of the Rule at the time the Bonds were originally issued after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and 3. The amendment or supplement does not materially impair the interests of the registered owners and Beneficial Owners of the Bonds as determined by Bond Counsel or by a majority of the registered owners of the Bonds. \\wb-srv01\SANFORDSL399246vl 0\11/25/02\16787 011100 1 4 Resolution No. 90-02 In the event of an amendment or supplement under this Section 6, the City shall describe the same in the next report of Annual Information and shall include, as applicable, a narrative explanation of the reason for the amendment or supplement and its impact, if any, on the financial information and operating data being presented in the Annual Information. G. The City's Undertaking as set forth in this Section 6 shall terminate if and when the Bonds are paid or deemed paid within the meaning of this Resolution. H. The City acknowledges that its Undertaking pursuant to the Rule set forth in this Section 6 is intended to be for the benefit of the registered holders and Beneficial Owners of the Bonds and shall be enforceable by such holders and Beneficial Owners; provided that, the holder's and Beneficial Owners' right to enforce the provisions of this Undertaking shall be limited to a right to obtain specific enforcement of the City's obligations hereunder, and any failure by the City to comply with the provisions of this Undertaking shall not be or constitute a covenant or monetary default with respect to the Bonds under this Resolution or the Bond Resolution. I. The City reserves the right to satisfy its obligations under this Section 6 through agents; and the City may appoint such agents without the necessity of amending this Resolution. The City may also appoint one or more employees of the City to monitor and be responsible for the City's Undertaking hereunder. SECTION 7. REDEMPTION PROVISIONS. The Bonds maturing on June 1, 2012, and thereafter are redeemable at the option of the City from any legally available source, in part, in any order of maturity selected by the City, at its discretion, and by lot within a maturity if less than an entire maturity is to be redeemed, on June 1,2011, or at any time thereafter, or as a whole, on June 1, 2011, or at any time thereafter, in either case, at the redemption prices \\wpb-srv01\SANFORDS~399246v10\ll/25/02\16787 011100 15 Resolution No. 90-02 (expressed as percentages of the principal amount to be redeemed) set forth below, together with accrued interest to the date fixed for redemption: Redemption Period (Both dates inclusive) June 1,2011 to May 31, 2012 June 1, 2012 and thereafter Redemption Price 101% 100% Notwithstanding the foregoing, if the City's Underwriter, upon consultation with the Finance Director of the City, determines that market conditions require different or no optional redemption provisions for the Bonds or for certain maturities of the Bonds, such different optional redemption provisions or the exclusion of certain or all maturities of the Bonds from such optional redemption provisions will be deemed approved by the City upon the execution of the Purchase Contract so long as the maximum redemption premium does not exceed 2% and the first optional redemption period is not more than eleven (11) years from the date of issuance of the Bonds. That the Bonds which are Term Bonds shall also be subject to mandatory sinking fund redemption prior to maturity by lot, in such manner as the Registrar (as defined herein) may deem appropriate, on June 1, in such years, at a price of par plus accrued interest to the date of redemption, in the annual amounts established pursuant to the parameter set forth in Section 10 hereof. Notice of redemption of the Bonds shall be mailed, postage prepaid, by the Registrar not less than thirty (30) days before the date fixed for redemption to the registered owners of any Bonds or portions of Bonds which are to be redeemed, at their addresses as they appear fifteen (15) days prior to the date such notice is mailed on the registration books of the City kept by the Registrar. \\wpb-srv0BSANFORDS~399246vI0\11125/02\16787 011100 1 6 Resolution No. 90-02 The Registrar also shall mail (by certified mail, return receipt requested) a copy of such notice for receipt not less than the second business day prior to the date notice of redemption is mailed to the Bondholders to the following (or most current address): The Depository Trust Company, 711 Stewart Avenue, Garden City, New York 11530; Midwest Securities Trust Company, Capital Structures - Call Notification, 440 South LaSalle Street, Chicago, Illinois 60605; Philadelphia Depository Trust Company, Reorganization Division, 1900 Market Street, Philadelphia, Pennsylvania 19103; Attention: Bond Department; provided, however, that such mailing shall not be a condition precedent to such redemption and failure to t · mail any such notme shall not affect the validity of any proceedings for the redemption of the Bonds. The Registrar shall also provide notice, at the same time notice of redemption is given to the Bondholders, to Kenny Information Systems Notification Service, 65 Broadway, 16th Floor, New York, New York 10006, and Standard & Poor's Called Bond Record, 25 Broadway, New York, New York 10004; provided, however, that such mailing shall not be a condition precedent to such redemption and failure to mail any such notice shall not affect the validity of any proceedings for the redemption of the Bonds. A second notice of redemption shall be given sixty (60) days after the redemption date in the manner required above to the registered owners of redeemed Bonds which have not been presented for payment within thirty (30) days after the redemption date. Such notice of redemption shall set forth (i) the date fixed for redemption, (ii) the redemption price to be paid, (iii) that such Bonds will be redeemed at the designated corporate trust office of the Paying Agent (as herein defined), and the name, address and telephone number of a contact person, (iv) if less than all of the Bonds shall be called for redemption, the distinctive numbers, letters and CUS~ identification numbers, if any, of such Bonds to be \\Wb-$rv01\SANFORDS~399246vI0~I 1/25/02\16787011100 17 Resolution No. 90-02 redeemed, (v) in the case of Bonds to be redeemed in part only, the portion of the principal amount thereof to be redeemed, and (vi) any other information the City or the Registrar deems relevant. In case any Bond is to be redeemed in part only, the notice of redemption that relates to such Bond shall state also that on or after the redemption date, upon surrender of the Bond, a new Bond or Bonds of the same maturity, bearing interest at the same rate and in aggregate principal amount equal to the unredeemed portion of such Bond, will be issued. Failure of the registered owner of any Bonds which are to be redeemed to receive any such notice shall not affect the validity of the proceedings for the redemption of Bonds for which proper notice has been given. Interest shall cease to accrue on any of the Bonds duly called for prior redemption if payment of the redemption price has been duly made or provided for. Notwithstanding any of the foregoing, no notice of redemption that relates to the Bonds shall be given unless there are sufficient moneys for such redemption on deposit in the Principal Account, Interest Account or Bond Redemption Account, as applicable, of the Sinking Fund or unless such redemption shall be paid for with the proceeds of refunding Bonds or from amounts provided by the Bond Insurer in its sole discretion. SECTION 8. NEGOTIATED SALE. That the City hereby finds that, due to the complicated nature of the financing, volatile market conditions, the need to issue the Bonds upon the most favorable market conditions and the advice of its financial advisor that it would be in the best interest of the City that the Bonds be sold on a negotiated basis. SECTION 9. APPOINTMENT OF UNDERWRITER. That the City hereby appoints Bear Steams & Co., Inc. as the Underwriter of the Bonds pursuant to the terms and provisions of the Purchase Contract. ~w~-sr~s^Nvo~s~99246,,m~/25/o2~,~svomoo 18 Resolution No. 90-02 SECTION 10. PARAMETERS FOR THE SALE OF THE BONDS. That the proposal submitted by the Underwriter offering to purchase the Bonds at a purchase price for the Bonds established pursuant to the parameters set forth below and on the terms and conditions set forth in the Purchase Contract (substantially in the form attached hereto as Exhibit B), is hereby approved and adopted by the City. Subject to the last sentence of this Section 6, the Mayor (or, in his absence, the Vice Mayor) is hereby authorized to execute and deliver on behalf of the City, and the City Clerk is hereby authorized (if so required) to affix the Seal of the City and attest to the execution of the Purchase Contract in substantially the form presented at this meeting. The disclosure statements of the Underwriter, as required by Section 218.385 of the Florida Statutes, to be delivered to the City prior to the execution of the Purchase Contract, a form of which is attached as an exhibit to the Purchase Contract, will be entered into the official records of the City as part of the Purchase Contract. The Purchase Contract, when in final form as determined by the City Attorney and Bond Counsel, may be executed by the City without further action of the City, provided the Underwriter confirms in writing to the Finance Director, or in his absence, the Treasurer of the City that (i) the true interest cost on the Bonds does not exceed five percent (5%) per annum, (ii) the underwriting discount (exclusive of any original issue discount or original issue premium) is not greater than $6.00 per $1,000 of the original principal amount of the Bonds, (iii) the initial principal amount of Bonds sold thereunder does not exceed the principal amount authorized under this Resolution, (iv) the final maturity of the Bonds does not extend beyond June 1, 2016, and (v) the net present value savings for paying and defeasing the Refunded Bonds shall not be less than three percent (3%). The final terms and provisions of the Bonds shall be affixed as an exhibit to this Resolution and entered into the records of the Commission. \[wpb-$rv01\SANFORDS~399246v10\l 1/25/02\16787 011100 19 Resolution No. 90-02 SECTION 11. PRELIMINARY AND OFFICIAL STATEMENT. That the form of the Preliminary Official Statement in substantially the form attached hereto as Exhibit C with such changes as shall be approved by the Mayor or the City manager and the City's Bond Counsel, be and the same is hereby approved, and the Commission hereby approves the use of the final printed Official Statement by the Underwriter in connection with the offering and sale of the Bonds in substantially the same form as the attached Preliminary Official Statement. The Commission hereby further approves the use by the Underwriter of any supplement or amendment to the Official Statement which is necessary so that the Official Statement does not include any untrue statement of a material fact and does not omit to state any material fact necessary to make the statements therein not misleading. The Mayor (or, in his absence, the Vice Mayor) is each hereby authorized and directed to execute the Official Statement and any amendment or supplement thereto, in the name and on behalf of the City, and thereupon to cause the Official Statement and any such amendment or supplement to be delivered to the Underwriter with such approval to be conclusively evidenced by his execution and delivery thereof. The Underwriter is hereby authorized to use the Preliminary Official Statement in connection with the marketing of the Bonds. The Mayor, the Vice Mayor, the City Manager, the Director of Finance and the Treasurer are each authorized to execute a certificate deeming the Preliminary Official Statement "final" within the meaning of the Rule. Notwithstanding the foregoing, the Official Statement with respect to the Bonds shall not be executed prior to the date the Purchase Contract, is executed in the manner contemplated in Section 10 herein and the form thereof is approved by Bond Counsel and the City Attorney. SECTION 12. PAYING AGENT AND REGISTRAR. That Wells Fargo Bank, National Association is hereby appointed as paying agent (the "Paying Agent") and \\wpb-srv0BSANFORDS~399246vI0\I1/25/02\16787011100 20 Resolution No. 90-02 registrar (the "Registrar") for the Bonds. By the acceptance of such appointment, Wells Fargo Bank, National Association agrees to comply with the terms of the Paying Agent and Registrar Agreement (as herein defined), the Bond Resolution, this Resolution, and the Bond Insurance Policy and the Reserve Policy, if any, applicable to it. The Paying Agent and Registrar agree to provide to the Bond Insurer copies of all notices and reports relating to the City or the Bonds received by it or which either is required to be sent to the City or the registered owners of the Bonds. SECTION 13. BOOK ENTRY BONDS. That the Commission hereby determines that the registration of the Bonds be by the Book Entry System of registration. SECTION 14. APPOINTMENT OF ESCROW AGENT. That Wells Fargo Bank, National Association, having its designated corporate trust office in Coral Springs, Florida, is hereby as Escrow Agent under the Escrow Agreement. SECTION 15. APPROVAL AND EXECUTION OF THE ESCROW AGREEMENT. That the form of the Escrow Deposit Agreement (the "Escrow Agreement") expected to be dated as of December 1, 2002, by and between the City and the Escrow Agent, and in substantially the form presented at this meeting (and attached hereto as Exhibit A) is hereby approved, subject to and with such changes therein as shall be approved by the Mayor (or in his absence, the Vice Mayor), such approval to be evidenced conclusively by the execution of said Escrow Agreement; either the Mayor or the Vice Mayor of the City is hereby authorized and directed on behalf of the City to execute and deliver said Escrow Agreement; that the City Clerk hereby is authorized, on behalf of the City, to attest and impress the seal of the City on, said Escrow Agreement; and that said officers and all other officers of the City are hereby authorized \\wpb-srv01XSANFORDS~399246vI0\I 1/25/02\16787011100 2 1 Resolution No. 90-02 and directed to carry out or cause to be carried out all obligations of the City under said Escrow Agreement. SECTION 16. BOND INSURANCE POLICY AND RESERVE POLICY. That, based on the recommendations of the City's financial advisor, set forth in a letter attached hereto as Exhibit D with respect to the Bonds, the Commission finds that obtaining the Bond Insurance Policy and Reserve Policy (to be determined on or before the Purchase Contract is executed) from the Bond Insurer is in the best interests of the City, and the Commission hereby directs that the premium due on the Bond Insurance Policy and the Reserve Policy, if applicable, be paid in accordance with the terms thereof. The City covenants to comply with the terms and provisions of the Bond Insurer's commitment to provide the Bond Insurance Policy and Reserve Policy and covenants to comply with the payment procedures with respect to the Bond Issuance Policy. SECTION 17. INSURANCE AGREEMENT. That the form, terms and provisions of the Insurance Agreement between the City and Financial Security Assurance, Inc. substantially in the form attached hereto as Exhibit F, as submitted to this meeting, be and the same are hereby approved and accepted. If the Surety is purchased by the City, the Mayor of the City or, in his absence, the Vice Mayor, is hereby authorized and directed to execute and deliver the Insurance Agreement on behalf of the City in substantially the form submitted to this meeting, with such changes, insertions and deletions thereto as are necessary or desirable for carrying out the purposes thereof as may be approved by the City Attorney and Bond Counsel, the execution of said Insurance Agreement being conclusive evidence of such approval. SECTION 18. AMENDMENTS AND SUPPLEMENTS TO ORIGINAL RESOLUTION. Notwithstanding any provision in the Original Resolution to the contrary, as a \\wpb-SIV01\SANFORDS~399246vI0\II/25/02\I6787011100 22 Resolution No. 90-02 condition of obtaining the Bond Insurance and Reserve Policy, if applicable, and for as long as the Bond Insurer is not in default under the Bond Insurance Policy and/or Reserve Policy, if applicable, the City covenants as follows: (i) not to issue pari passu additional Bonds pursuant to Article III, Section 4.G. of the Original Resolution, that bear interest at a variable rate without the express written consent of the Bond Insurer, (ii) not to optionally redeem the Bonds or use any portion of the proceeds of the Utilities Tax for general municipal purposes if amounts are due and owing the Bond Insurer under the Insurance Agreement, if applicable. In the event that the City obtains more than one Reserve Account Credit Facility Substitute for the Bonds, one of which is the Reserve Policy, the Paying Agent shall, if moneys are required therefrom, to draw on such Reserve Account Credit Facility Substitutes on a pro rata basis. At any time amounts on deposit in the Debt Service Reserve Account is less than the Debt Service Reserve Requirement and the Reserve Policy has been drawn on, the City covenants to apply the first available proceeds of the Utilities Tax to reimburse the Bond Insurer thereby reinstating the Reserve Policy prior to making any cash deposits to the Debt Service Reserve Account to cure such deficiency. In addition, to the extent that the terms and provisions of the Commitment attached hereto as Exhibit E are not reflected in the Bond Resolution or this Resolution, the City agrees to comply with such terms as if set forth herein. SECTION 19. AMENDMENTS TO ORIGINAL RESOLUTION AND 1994 RESOLUTION. (a) The definition of "Permitted Investments" set forth in the Original Resolution is hereby amended to read as follows: "Permitted Investments" shall mean (i) to the extent permitted by law, U.S. Obligations and (ii) all other investments permitted under the laws \\wb-srv01\SANFORDS~399246v10\11/25/02\16787011100 23 Resolution No. 90-02 of Florida that are permitted under the City's adopted investment policies and acceptable to any Credit Facility Issuer. (b) The Commission hereby determines to treat the Debt Service Reserve Account established under the Original Resolution and continued under the 1994 Resolution for the 1992 Bonds and the 1994 Bonds as the Debt Service Reserve Account for the Bonds, notwithstanding anything to the contrary set forth in the Bond Resolution. (c) Any amount necessary to satisfy the Debt Service Reserve Requirement for any pad passu additional Bonds issued pursuant to the Original Resolution which will share in the Debt Service Reserve Account relating to the Bonds shall be funded in full at the time such pad passu additional Bonds are issued, notwithstanding any provision in the Original Resolution to the contrary. (d) The amount of the Debt Service Reserve Requirement for the Bonds and any pail passu additional Bonds issued pursuant to the Original Resolution which will share in the Debt Service Reserve Account relating to the Bonds shall be determined pursuant to the first sentence of the definition of the Debt Service Reserve Requirement set forth in the Original Resolution. SECTION 20. SEVERABILITY OF INVALID PROVISIONS. If any one or more of the covenants, agreements or provisions of this Resolution should be held contrary to any express provision of law or contrary to the policy of express law, though not expressly prohibited, or against public policy, or shall for any reason whatsoever be held invalid, then such covenants, agreements or provisions shall be null and void and shall be deemed separate from the remaining covenants, agreements or provisions, and shall in no way affect the validity of any of the other provisions of this Resolution or of the Bonds. \\Wb-arv01~SANFORDSX399246v10\l 1/25/02\16787 011100 24 Resolution No. 90=02 SECTION 21. FURTHER AUTHORIZATIONS; RATIFICATION OF PRIOR ACTS. That the Mayor, the Vice Mayor, the City Manager, the Finance Director, the Treasurer, the City Clerk, the City Attorney and any other authorized official of the City, be and each of them is hereby authorized and directed to execute and deliver any and all documents and instruments, including, but not limited to, any paying agent and registrar agreement, and to do and cause to be done any and all acts and things necessary or proper for carrying out the transactions contemplated by this Resolution, including, but not limited to, complying with any conditions to obtain the Bond Insurance Policy or Reserve Account Credit Facility Substitute. All actions heretofore taken and documents prepared or executed by or on behalf of the City by any of its authorized officers in connection with the transactions contemplated hereby including, without limitation, the subscription for the purchase of United States Treasury Obligations - State and Local Government Series ("SLGs") for deposit and application to effect the payment and defeasance of the Refunded Bonds, are hereby ratified, confirmed, approved and adopted. SECTION 22. REPEALER. thereof, in conflict with the provisions of this hereby repealed. SECTION 23. EFFECTIVE DATE. immediately upon its passage. That all resolutions or proceedings, or parts Resolution are to the extent of such conflict That this Resolution shall take effect \\wpb-srv01~SANFORDSL3992~,6v10\l 1/25/02\16787011100 25 Resolution No. 90-02 PASSED AND ADOPTED in regular session on this the 3rd day of December, 2002. City Clerk CITY OF DELRAY BEACH~FL~ By: Mayor Date of Adoption: December 3, 2002 The foregoing Resolution is hereby eaPxPe: ~tvi;dn~~ ~; °off; errS; lmban~ 27d \\wpb-srv01\SANFORDS~399246v10\ll/25/02\16787011100 26 Resolution No. 90-02 PASSED AND ADOPTED in regular session on this the 3rd day of December, 2002. CITY OF DELRAY BEACH, FLORIDA Attest: By: Mayor City Clerk Date of Adoption: December 3, 2002 The foregoing Resolution is hereby approved by me as to form, language and execution this 3rd day of December, 2002. By: City Attomey \\wpb-srv01\SANFORDS~399246v10\11/25/02\16787 011100 26 Resolution No. 90-02 City of Delray Beach, Florida Utilities Tax Revenue Refunding Bonds, Series 2002 LIST OF EXHIBITS TO RESOLUTION NO. 90-02 Exhibit A Exhibit B Exhibit C Exhibit D Exhibit E Exhibit F Escrow Deposit Agreement Bond Purchase Agreement Draft Preliminary Official Statement Letter of Recommendation from Public Financial Management Commitment for Bond Insurance and Reserve Policy from Financial Security Assurance, Inc. Insurance Agreement \\wpb-srv01~SANFORDS~399246v10\l 1/26/02\16787 011100 Resolution No. 90-02 Exhibit A CITY OF DELRAY BEACH, FLORDA and Wells Fargo Bank, National Association as Escrow Agent ESCROW DEPOSIT AGREEMENT DATED AS OF DECEMBER 1, 2002 ~,\wpb-srvOl~SANFORDSk399656v08\l 1/25/02\16787 011100 THIS ESCROW DEPOSIT AGREEMENT, made and entered into as of December 1, 2002, by and between the CITY OF DELRAY BEACH, FLORIDA, a municipal corporation of the State of Florida, and its successors and assigns (the "City"), and Wells Fargo Bank, National Association, a national banking association duly organized and existing under the laws of the United States with a corporate trust office in Coral Springs, Florida, as escrow agent hereunder, and its successors and assigns (the "Escrow Agent"): WITNESSETH: WHEREAS, any term not defined in the following recitals shall have the meaning ascribed to such term in Article I hereof; and. WHEREAS, the City Commission of the City of Delray Beach, Florida (the "Commission") did, on December 3, 1991, adopt Resolution No. 98-91, as amended and supplemented by Resolution No. R-27-94 and Resolution No. R-54-95 (collectively, the "Original Resolution"); and WHEREAS, the Original Resolution was supplemented by the Commission on December 3, 2002, by the adoption of Resolution No. 90-02 (the "2002 Bond Resolution"), for the purpose of authorizing a Series of Bonds under the Original Resolution and the 2002 Bond Resolution entitled "City of Delray Beach, Florida Utilities Tax Revenue Refunding Bonds, Series 2002 (the "Series 2002 Bonds"), in the initial aggregate principal amount of not exceeding $16,500,000; and WHEREAS, the Commission has determined it to be in its best interest to issue the Series 2002 Bonds in an initial aggregate principal amount of $ for the purpose of paying and defeasing the 1992 Bonds, the 1994 Bonds and the 1995 Bonds, as such terms are defined in the 2002 Bond Resolution (herein, collectively, the "Refunded Bonds") pursuant to the terms of the Original Resolution, the 2002 Bond Resolution and this Agreement; and WHEREAS, the Original Resolution provides that, among other things, all Refunded Bonds shall, prior to the maturity or redemption date thereof, be deemed to have been paid within the meaning of such resolution if there is deposited moneys or Defeasance Obligations (as such term is defined in the Original Resolution) which such term includes direct obligations, the payment of principal and interest on which is fully and unconditionally guaranteed by the United States of America (the "U.S. Obligations"), the principal of and the interest on which when due will provide moneys which, together with any other moneys deposited with the Escrow Agent, shall be sufficient to pay such Refunded Bonds, the interest thereon and the redemption premium, if any, as the same shall become due on the Refunded Bonds on or prior to the redemption date or maturity date thereof; and WHEREAS, the Commission has determined it to be in the best economic interest of the City to pay and defease the Refunded Bonds as more particularly described on Schedule A attached hereto, all in accordance with the terms and provisions of the Original Resolution, the 2002 Bond Resolution and this Agreement; and \[wpb-srv01 \SANFORDS~399656v08\ 11/25/02\16787 011100 WHEREAS, the City has determined to provide for the payment of the Refunded Bonds by depositing a portion of the proceeds from the Series 2002 Bonds, together with certain other lawfully available moneys, which shall be used in part to purchase U.S. Obligations, which U.S. Obligations and money shall be sufficient, as verified by Causey Demgen & Moore, Inc. in a letter dated December __, 2002, to pay the interest on the Refunded Bonds, as the same becomes due and payable from the date of this Agreement, and to pay the outstanding principal amounts of the then outstanding Refunded Bonds on such dates, together with interest thereon and a redemption premium of two percent (2%) of the principal amount of the Refunded Bonds, which are subject to optional redemption pursuant to the Original Resolution and this Agreement; and WHEREAS, in order to provide for the proper and timely application of the moneys deposited in the trust created herein, the maturing principal amount of the U.S. Obligations purchased thereby, and investment income and earnings derived therefrom to the payment of the Refunded Bonds, it is necessary for the City to enter into this Escrow Deposit Agreement with the Escrow Agent on behalf of the holders from time to time of the Refunded Bonds. NOW, THEREFORE, the City, in consideration of the foregoing and the mutual covenants herein set forth and in order to secure the payment of the principal of, redemption premium, if any, and interest on all of the Refunded Bonds, according to their tenor and effect, does by these presents hereby grant, warrant, demise, release, convey, assign, transfer, alienate, pledge, set over and confirm, unto the Escrow Agent, and to its successors in the trusts hereby created, and to it and its assigns forever, all and singular the property hereinafter described to wit: DIVISION I All right, title and interest of the City in and to $ derived from the proceeds of the sale of the Series 2002 Bonds and $__ derived from the liquidation of certain moneys currently reserved to pay the Refunded Bonds (the "Transferred Moneys"). DIVISION II All right, title and interest of the City in and to all income, earnings and increment derived from or accruing to the U.S. Obligations purchased from the money (except for certain uninvested cash balances) described in Division I hereof and more particularly described in Schedule B attached hereto and made a part hereof. DIVISION III Any and all other property of every kind and nature from time to time hereafter, by delivery or by writing of any kind, conveyed, pledged, assigned or transferred as and for additional security hereunder by the City or by anyone in its behalf to the Escrow Agent, which is hereby authorized to receive the same at any time as additional security hereunder. \\wpb--srv01 \SANFORDS~399656v08\ 11/25/02\16787 011100 2 DIVISION IV All property which is by the express provisions of this Agreement required to be subject to the pledge hereof and any additional property that may, from time to time hereafter, by delivery or by writing of any kind, be subject to the pledge hereof, by the City or by anyone in its behalf, and the Escrow Agent is hereby authorized to receive the same at any time as additional security hereunder. TO HAVE AND TO HOLD, all and singular, the Trust Estate (as such term is hereinafter defined), including all additional property which by the terms hereof has or may become subject to the encumbrances of this Agreement, unto the Escrow Agent, and its successors and assigns, forever in trust, however, for the benefit and security of the holders from time to time of the Refunded Bonds; but if the Refunded Bonds shall be fully and promptly paid when due in accordance with the terms thereof and hereof and all other obligations are performed hereunder, then this Agreement shall be and become void and of no further force and effect; otherwise, the same shall remain in full force and effect, and upon the trusts and subject to the covenants and conditions hereinafter set forth. ARTICLE I DEFINITIONS; FINDINGS AND DETERMINATIONS BY THE AUTHORITY SECTION 1.01 Definitions. In addition to words and terms elsewhere defined in this Agreement, the following words and terms as used in this Agreement shall have the following meanings, unless some other meaning is plainly intended. "Act" shall have the meaning ascribed to such term in the Original Resolution. "Agreement" shall mean this Escrow Deposit Agreement, dated as of December 1, 2002, between the City and the Escrow Agent. "Annual Debt Service" shall mean, as to the Refunded Bonds, principal called, redemption premium and interest coming due in each year, as shown on Schedule C attached hereto and hereby made a part hereof. "Paying Agent for the Refunded Bonds" shall mean the entity identified as such in Section 3.08 hereof. "Total Debt Service" shall mean, as of any date during the period from the date of this Agreement until June 1, 2004, the sum of the Annual Debt Service then remaining unpaid with respect to the Refunded Bonds, all as shown on Schedule C attached hereto and hereby made a part hereof. "Trust Estate," "mist estate" or "pledged property" shall mean 'the property, rights and interest of the City which are subject to the lien of this Agreement. "U.S. Obligations" shall mean non-callable, non-prepayable, direct obligations of, or non-callable, non-prepayable obligations the principal of and interest on which are fully and unconditionally guaranteed by, the United States of America, constituting part of the Trust ~\wpb-srv0 BSANFORDSL399656v08\l 1/25/02\16787 011100 3 Estate. The initial U.S. Obligations are described in Schedule B attached hereto. U.S. Obligations shall not include investments in mutual funds or unit investment trusts. Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Words importing the singular number shall include the plural number and vice versa unless the context shall otherwise indicate. The word "person" shall include corporations, associations, natural persons and public bodies unless the context shall otherwise indicate. Reference to a person other than a natural person shall include its successors. ARTICLE II ESTABLISHMENT OF TRUST FUND; FLOW OF FUNDS SECTION 2.01 Creation of Escrow Deposit Trust Fund. There is hereby created and established with the Escrow Agent a special and irrevocable trust fund designated the Escrow Deposit Trust Fund (the "Trust Fund"), to be held in the custody of the Escrow Agent and accounted for separate and apart from other funds of the City or of the Escrow Agent. SECTION2.02 Deposit of Moneys and Payment of Refunded Bonds. Concurrently with the execution of this Agreement, the City herewith deposits or causes to be deposited with the Escrow Agent into the Trust Fund, and the Escrow Agent acknowledges receipt of $__ derived from a portion of the proceeds of the Series 2002 Bonds and the Transferred Moneys, to be used in part to purchase the U.S. Obligations, as described on Schedule B in the maturing principal amount of $ ., and the balance of such deposit in the amount of $ shall be held as immediately available moneys. The purchase of the U.S. Obligations and cash being derived from a portion of the proceeds of the Series 2002 Bonds and the Transferred Moneys deposited into the Trust Fund will, according to the opinion of Causey Demgen & Moore, Inc., set forth in its letter dated December __, 2002, provide moneys sufficient to pay the Total Debt Service on the Refunded Bonds. Money representing beginning cash balances and any other moneys not directed to be invested hereunder shall remain uninvested until applied in accordance with the terms hereof. SECTION 2.03 Irrevocable Trust Created. The deposit of the cash and U.S. Obligations in the Trust Fund shall constitute an irrevocable deposit of said cash and U.S. Obligations for the benefit of the holders of the Refunded Bonds, except as provided herein with respect to substitutions permitted under Section 2.05 hereof and amendments permitted under Section 4.01 hereof. The holders of the Refunded Bonds shall have a lien on the principal of and earnings on the U.S. Obligations and the cash deposited in the Trust Fund until applied in accordance with this Agreement and the applicable terms and provisions of the Original Resolution. SECTION 2.04 Purchase of U.S. Obligations. The City hereby directs the Escrow Agent to immediately purchase and the Escrow Agent hereby acknowledges the purchase of the U.S. Obligations listed on Schedule B from the moneys transferred to the Escrow Agent from the City in the manner described in Section 2.02 hereof. The Escrow Agent shall apply the moneys deposited in the Trust Fund and the aforementioned U.S. Obligations, together with all income or earnings thereon, if any, in accordance with the provisions hereof and the \\wpb-m'v01 ~SANFORDS~399656v08\ 11/25/02\16787 011100 4 Original Resolution. The Escrow Agent shall have no power or duty to invest or reinvest any moneys held hereunder or to make substitutions of the U.S. Obligations held hereunder or to sell, transfer or otherwise dispose of the U.S. Obligations acquired hereunder except as provided in this Agreement. SECTION 2.05 Failure to Deliver Initial U.S. Obligations. In the event that the underwriter for the Series 2002 Bonds (the "Underwriter") shall be unable to deliver any of the U.S. Obligations, as set forth in Schedule B (the "Initial U.S. Obligations") hereto, at the time of delivery of the Series 2002 Bonds, the Escrow Agent is hereby authorized to accept other U.S. Obligations (the "Substitute Securities") and/or cash in substitution for the Initial U.S. Obligations. Such substitution is subject to receipt by the City and the Escrow Agent of an independent verification by a nationally recognized certified public accounting firm acceptable to Greenberg Traurig, P.A. that the Substitute Securities and/or cash, together with any other U.S. Obligations and cash on deposit with the Escrow Agent, will be sufficient, without reinvestment, to meet the requirements for payment of the principal of, premium, if any, and interest on the Refunded Bonds in accordance with the terms of this Agreement. At any time prior to maturity of the Substitute Securities and/or cash, the City shall have the ability in writing to direct the Escrow Agent to exchange any of the Substitute Securities and/or cash delivered by the Underwriter for all or any part of the Initial U.S. Obligations. However, such exchange will be subject to the receipt by the City and the Escrow Agent of an independent verification by a nationally recognized independent certified public accounting firm acceptable to Greenberg Traurig, P.A. to the effect that the substitution of the Substitute Securities and/or cash for the Initial U.S. Obligations will be sufficient, without reinvestment, to meet the requirements for payments of principal of, premium, if any, and interest on the Refunded Bonds in accordance with the terms of this Agreement and the applicable provisions of the Original Resolution. Further, such independent verification report must indicate that the return of monies (generated by such Substitute Securities), in excess of the monies that would have been received on the Initial U.S. Obligations, to the Underwriter for the Series 2002 Bonds are not needed to pay the principal of, premium, if any, and interest on the Refunded Bonds when due in accordance with this Agreement and the applicable provisions of the Original Resolution. In addition, such return of the Substitute Securities and/or cash and any excess monies will not, as evidenced by an opinion from Greenberg Traurig, P.A. to the effect that, under the statutes, rules and regulations then in force and applicable to obligations issued on the date of issuance of the Refunded Bonds and under the Internal Revenue Code of 1986, as amended (the "Code"), cause the interest on the Series 2002 Bonds or the Refunded Bonds not to be excluded from gross income for federal income tax purposes and such investment is not inconsistent with the statutes and regulations applicable to the Series 2002 Bonds or the Refunded Bonds. SECTION2.06 Transfers from Trust Fund. As the principal of the U.S. Obligations listed in Schedule B matures and is paid, and the investment income and earnings thereon, if any, are paid, the Escrow Agent shall, no later than each interest payment date and principal payment date for the Refunded Bonds transfer from the Trust Fund, in accordance with the schedule of payments described in Schedule C attached hereto, to the Paying Agent for the Refunded Bonds an amount sufficient to pay the principal of, redemption premium and interest on the Refunded Bonds coming due on such interest payment date or principal payment date. The Escrow Agent has relied on the opinion of Causey Demgen & Moore, Inc., set forth in its letter dated ,2002, that the amount of money and securities on deposit herein and as \\wpb-srv01XSANFORDS',399656v08\l 1/25/02\16787 011100 5 reinvested in accordance with the terms hereof will be sufficient to pay Total Debt Service on the Refunded Bonds, and the Escrow Agent shall have no responsibility for an insufficiency of such amounts to pay Total Debt Service, provided the Escrow Agent performs in accordance with the provisions hereof. SECTION 2.07 Investment of Moneys remainine in Trust Fund. Subject to the requirements of this Section 2.07, the Escrow Agent shall, as directed in writing by the City, invest and reinvest any moneys remaining from time to time in the Trust Fund, until such time as they are needed. Such moneys shall be reinvested in direct obligations of, or obligations fully guaranteed by, the United States of America for such periods or at such interest rates or yields that the Escrow Agent shall be directed in writing to invest by the City, which securities or periods or interest rates or yields shall be set forth in an opinion to the City from Greenberg Traurig, P.A., which opinion shall also be to the effect that such reinvestment of such moneys will not, under the statutes, rules and regulations then in force and applicable to obligations issued on the dates of issuance of the Refunded Bonds and the Series 2002 Bonds and under the Code, cause the interest on the Series 2002 Bonds or the Refunded Bonds not to be excluded from gross income for federal income tax purposes and that such investment is not inconsistent with the statutes and regulations applicable to the Series 2002 Bonds or the Refunded Bonds. Such reinvestment of moneys is subject to receipt by the City of an independent verification by a nationally recognized independent certified public accounting firm acceptable to Greenberg Traurig, P.A. Any interest income resulting from reinvestment of moneys, pursuant to this Section 2.07 shall be promptly transferred to the City and used for any purpose permitted under the Original Resolution, if such verification report indicates that such interest income is not needed for the purposes contemplated by this Agreement, provided that the Escrow Agent shall have no responsibility for the proper use by the City of money transferred to the City by the Escrow Agent. SECTION 2.08 Trust Fund. The Trust Fund created and established pursuant to this Agreement shall be and constitute a trust fund for the purposes provided in this Agreement and shall be kept separate and distinct from all other funds of the City and the Escrow Agent and used only for the purposes and in the manner provided in this Agreement. SECTION 2.09 Transfer of Funds after all Payments Required by this Aureement are Made. After all of the transfers by the Escrow Agent to the Paying Agent for the Refunded Bonds for the payment of the Total Debt Service on the Refunded Bonds have been made, all remaining moneys and U.S. Obligations, together with any income and interest thereon, in the Trust Fund shall be transferred to the City by the Escrow Agent; provided, however, that no such transfer (except transfers made in accordance with Sections 2.07 and 4.01 hereof) to the City shall be made until the Total Debt Service on the Refunded Bonds has been paid. ARTICLE III CONCERNING THE ESCROW AGENT SECTION 3.01 Appointment of Escrow Agent. The City hereby appoints Wells Fargo Bank, National Association, having a corporate trust office in Coral Springs, Florida, as Escrow Agent under this Agreement. \\wpb-$rv01~SANFORDS~399656v08\l 1/25/02\16787 011100 6 SECTION 3.02 Acceptance by Escrow Agent. By execution of this Agreement, the Escrow Agent accepts the duties and obligations as Escrow Agent hereunder. The Escrow Agent further represents that it has all requisite power, and has taken all corporate actions necessary, to execute the trust hereby created. SECTION 3.03 Liability of Escrow Agent. The Escrow Agent shall not be liable in connection with the performance of its duties hereunder except for its own negligence or willful misconduct. The Escrow Agent shall not be liable for any loss resulting from any investment made pursuant to the terms and provisions of this Agreement. The Escrow Agent shall have no lien, security interest or right of set-off whatsoever upon any of the moneys or investments in the Trust Fund for the payment of fees and expenses for services rendered by the Escrow Agent under this Agreement. As long as the Escrow Agent applies (by transfer to the Paying Agent for the Refunded Bonds) any moneys, the U.S. Obligations and the interest earnings, if any, therefrom to pay the Refunded Bonds, as provided herein, and complies fully with the terms of this Agreement, the Escrow Agent shall not be liable for any deficiencies in the amounts necessary to pay the Refunded Bonds. Further, the Escrow Agent shall not be liable for the accuracy of the calculations as to the sufficiency of moneys and of the principal amount of the U.S. Obligations, and the earnings, if any, thereon, to pay the Refunded Bonds. In the event of the Escrow Agent's failure to account for any of the U.S. Obligations or moneys received by it, said U.S. Obligations or moneys shall be and remain the property of the City in trust for the holders of the Refunded Bonds, as herein provided, and if for any improper reason such U.S. Obligations or moneys are not applied as herein provided, the Escrow Agent shall be liable for the amount thereof until the required application shall be made. Whenever the Escrow Agent shall deem it necessary or desirable that a matter be proved or established prior to taking, suffering or omitting any action under this Agreement, such matter may be deemed to be conclusively established by a certificate signed by an authorized officer of the City. The Escrow Agent may conclusively rely, as to the correctness of statements, conclusions and opinions therein, upon any certificate, report, opinion or other document furnished to the Escrow Agent pursuant to any provision of this Agreement; the Escrow Agent shall be protected and shall not be liable for acting or proceeding, in good faith, upon such reliance; and the Escrow Agent shall be under no duty to make any investigation or inquiry as to any statements contained or matters referred to in any such instrument. The Escrow Agent may consult with counsel, who may be counsel to the City or independent counsel, 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 by it hereunder in good faith in accordance herewith. Prior to retaining such independent counsel, the Escrow Agent shall notify the City of its intention. The Escrow Agent and its successors, agents and servants shall not be held to any personal liability whatsoever, in tort, contract or otherwise, by reason of the execution and delivery of this Agreement, the establishment of the Trust Fund, the acceptance and disposition of the various moneys and funds described herein, the purchase, retention or disposition of the U.S. Obligations or the proceeds thereof, any payment, transfer or other application of funds or \\wpb-srv01~ANFORDSX399656v08\I 1/25/02\16787 011100 7 securities by the Escrow Agent in accordance with the provisions of this Agreement, or any non-negligent act, omission or error of the Escrow Agent made in good faith in the conduct of its duties. The Escrow Agent shall, however, be liable to the City and to holders of the Refunded Bonds to the extent of their respective damages for negligent or willful acts, omissions or errors of the Escrow Agent which violate or fail to comply with the terms of this Agreement. The duties and obligations of the Escrow Agent shall be determined by the express provisions of this Agreement. SECTION 3.04 Permitted Acts. The Escrow Agent and its affiliates may become the owner of or may deal in the Refunded Bonds as fully and with the same rights as if it were not the Escrow Agent. SECTION 3.05 Successor Escrow Agent. The Escrow Agent, at the time acting hereunder, may at any time resign and be discharged from the trusts hereby created by giving not less than sixty (60) days' written notice to the City, the Paying Agent for the Refunded Bonds and any rating agency which is then rating the Refunded Bonds, but no such resignation shall take effect unless a successor Escrow Agent shall have been appointed by the holders of the Refunded Bonds or by the City as hereinafter provided and such successor Escrow Agent shall have accepted such appointment, in which event such resignation shall take effect immediately upon the appointment and acceptance of a successor Escrow Agent. The Escrow Agent may be removed at any time by an instrument or concurrent instruments in writing, delivered to the Escrow Agent, and to the City, and signed by the holders of a majority in principal amount of each series of the Refunded Bonds then outstanding. In the event the Escrow Agent hereunder shall resign or be removed, or be dissolved, or shall be in the course of dissolution or liquidation, or otherwise become incapable of acting hereunder, or in case the Escrow Agent shall be taken under the control of any public officer or officers, or of a receiver appointed by a court, a successor may be appointed by the holders of a majority in principal amount of each series of the Refunded Bonds then outstanding by an instrument or concurrent instruments in writing, signed by such holders, or by their attorneys in fact, duly authorized in writing; provided, nevertheless, that in any such event, the City shall appoint a temporary Escrow Agent to fill such vacancy until a successor Escrow Agent shall be appointed by the holders of a majority in principal amount of the Refunded Bonds then outstanding in the manner above provided, and any such temporary Escrow Agent so appointed by the City shall immediately and without further act be superseded by the Escrow Agent so appointed by such holders. The City shall promptly notify the Escrow Agent of any change in the identity of the Paying Agent for the Refunded Bonds. In the event that no appointment of a successor Escrow Agent or a temporary successor Escrow Agent shall have been made by such holders or the City pursuant to the foregoing provisions of this Section within sixty (60) days after written notice of resignation of the Escrow Agent has been given to the City, the holder of any of the Refunded Bonds or any retiring Escrow Agent may apply to any court of competent jurisdiction for the appointment of a successor Escrow Agent and such court may thereupon, after such notice, if any, as it shall deem proper, appoint such successor Escrow Agent. \\wpb-srv0 I\SANFORDSX399656v08\l 1/25/02\16787 011100 8 No successor Escrow Agent shall be appointed unless such successor Escrow Agent shall be a corporation with trust powers organized under the banking laws of the United States or any state, and shall have at the time of appointment capital and surplus of not less than $50,000,000 or is a member of a bank group or bank holding company with aggregate capital and surplus of not less than $50,000,000. Every successor Escrow Agent appointed hereunder shall execute, acknowledge and deliver to its predecessor, and to the City, an instrument in writing accepting such appointment hereunder and thereupon such successor Escrow Agent, without any further act, deed or conveyance, shall become fully vested with all the fights, immunities, powers, trusts, duties and obligations of its predecessor; but such predecessor shall, nevertheless, on the written request of such successor Escrow Agent or the City, execute and deliver an instrument transferring to such successor Escrow Agent all the estates, properties, rights, powers and trusts of such predecessor hereunder; and every predecessor Escrow Agent shall deliver all securities and moneys held by it to its successor; provided, however, that before any such delivery is required to be made, all fees, advances and expenses of the retiring or removed Escrow Agent shall be paid in full. Should any transfer, assignment or instrument in writing from the City be required by any successor Escrow Agent for more fully and certainly vesting in such successor Escrow Agent the estates, rights, powers and duties hereby vested or intended to be vested in the predecessor Escrow Agent, any such transfer, assignment and instruments in writing shall, on request, be executed, acknowledged and delivered by the City. Any corporation into which the Escrow Agent, or any successor to it in the trusts created by this Agreement, may be merged or converted, or to which substantially all of its corporate assets have been sold or assigned, or with which it or any successor to it may be consolidated, or any corporation resulting from any merger, conversion, consolidation or reorganization to which the Escrow Agent or any successor to it shall be a party, shall be the successor Escrow Agent under this Agreement without the execution or filing of any paper or any other act on the part of any of the parties hereto, anything herein to the contrary notwithstanding. SECTION 3.06 Receipt of Proceedings. Receipt of true and correct copies of the proceedings authorizing the issuance of the Refunded Bonds, including the Original Resolution, are hereby acknowledged by the Escrow Agent, and reference herein to or citation herein of any provision of said documents shall be deemed to incorporate the same as a part hereof in the same manner and with the same effect as if they were fully set forth herein. SECTION 3.07 City Indemnity. The City agrees to indemnify and save the Escrow Agent, its agents and employees, harmless, to the extent allowed by law, against any liabilities, obligations, losses, damages, penalties, claims, actions, suits, costs, expenses and disbursements of whatsoever kind or nature which it may incur in the exercise and performance of its powers and duties hereunder, including legal expenses, and which are not due to its own negligence or willful misconduct. Indemnification provided under this section shall survive the termination of this Agreement. SECTION 3.08 Payment to Escrow Agent and PayinR ARent. The City hereby agrees to provide for the payment, from its own legally available funds, the costs, charges, services and expenses of the Escrow Agent incurred in connection with its duties under this \\wpDsrv01\SANFORDS~399656v08~I 1/25/02\16787 011100 9 Agreement. The Escrow Agent hereby acknowledges that it has agreed to accept, and the City agrees to pay, on the date of execution of this Agreement, the compensation under this Agreement, as shown on the attached Exhibit C, plus reasonable expenses. The City hereby agrees to pay the fees and expenses of the Paying Agent referred to below and any publication costs borne by such Paying Agent for the Refunded Bonds or by the Escrow Agent from the City's own legally available moneys. The paying agent for the Refunded Bonds is The Bank of New York, having a representative office in Jacksonville, Florida. SECTION 3.09 Notices of Redemption and Defeasance. The City hereby irrevocably instructs the Escrow Agent to file a copy of the notice of redemption with the Paying Agent for the Refunded Bonds not less than thirty-five (35) days prior to January 23, 2003 with respect to the 1992 Bonds, June 1, 2003 with respect to the 1995 Bonds and June 1, 2004 with respect to the 1994 Bonds, with instructions to such Paying Agent to mail such notice of optional redemption to the registered owners of such Refunded Bonds not less than thirty (30) days prior to January 23, 2003 with respect to the 1992 Bonds, June 1, 2003 with respect to the 1995 Bonds and June 1, 2004 with respect to the 1994 Bonds. Such notices of redemption, with respect to the Refunded Bonds shall be in substantially the forms attached hereto as Exhibit A. The cost of mailings shall be borne by the City. The City hereby instructs the Escrow Agent to publish the applicable notice of defeasance, set forth on Exhibit B attached hereto, and then file the same with the Paying Agent for the Refunded Bonds, all in accordance with the instructions set forth thereon. The cost of such filings and publication shall be borne by the City. The notice of redemption for the 1992 Bonds shall also constitute the notice of defeasance for such 1992 Bonds. ARTICLE IV MISCELLANEOUS SECTION 4.01 Amendments to this Agreement. This Agreement is made for the benefit of the City and the holders from time to time of the Refunded Bonds and it shall not be repealed, revoked, altered or amended in whole or in part without the written consent of all affected holders, the Escrow Agent and the City if such amendment adversely affects its rights; provided, however, that the City and the Escrow Agent may, without the consent of, or notice to, such holders, enter into such agreements supplemental to this Agreement as shall not adversely affect the rights of such holders and as shall not be inconsistent with the terms and provisions of this Agreement, for any one or more of the following purposes: (a) to cure any ambiguity or formal defect or omission in this Agreement; (b) to grant to, or confer upon, the Escrow Agent, for the benefit of the holders of the Refunded Bonds, any additional rights, remedies, powers or authority that may lawfully be granted to, or conferred upon, such holders or the Escrow Agent; and (c) to subject to this Agreement additional funds, securities or properties. \\wpb-srvO 1 \SANFORDSX399656v08\ 11/25/02\16787 011100 1 0 The Escrow Agent shall be entitled to rely exclusively upon an unqualified opinion of nationally recognized attorneys on the subject of municipal bonds with respect to compliance with this Section, including the extent, if any, to which any change, modification, addition or elimination affects the rights of the holders of the Refunded Bonds or that any instrument executed hereunder complies with the conditions and provisions of this Section. Notwithstanding the foregoing or any other provision of this Agreement other than Sections 2.05 and 2.07 hereof at the written request of the City and upon compliance with the conditions hereinafter stated, the Escrow Agent shall have the power to and shall, in simultaneous transactions, sell, transfer, otherwise dispose of or request the redemption of the U.S. Obligations held hereunder and to substitute therefor direct obligations of, or obligations fully guaranteed by the United States of America, subject to the conditions that such moneys or securities held by the Escrow Agent shall be verified to be sufficient, without reinvestment, to pay Annual Debt Service on the Refunded Bonds, as the same shall become due, until the Total Debt Service on the Refunded Bonds has been paid in accordance with Schedule C attached hereto. The City hereby covenants and agrees that it will not request the Escrow Agent to exercise any of the powers described in the preceding sentence (i) in any manner which will cause the Series 2002 Bonds or the Refunded Bonds to be "arbitrage bonds" within the meaning of Section 148 of the Code, and the regulations thereunder in effect on the date of such request and applicable to obligations issued on the issue date of the Series 2002 Bonds and the Refunded Bonds, and (ii) without payment of reasonable expenses of the Escrow Agent in connection therewith. The Escrow Agent shall, as directed in writing by the City, purchase such substituted securities with the proceeds derived from the maturity, sale, transfer, disposition or redemption of the U.S. Obligations held hereunder or from other moneys available. The transactions may be effected only if there shall have been obtained: (1) an independent verification by a nationally recognized independent certified public accounting firm retained by the City concerning the adequacy of such substituted securities with respect to principal and the interest thereon and any other moneys or securities held for such purpose to pay Annual Debt Service on the Refunded Bonds when due, until the Total Debt Service on the Refunded Bonds has been paid in accordance with Schedule C attached hereto; and (2) an opinion from Greenberg Traurig, P.A., or from any other nationally recognized attorneys on the subject of municipal bonds, to the City and the Escrow Agent to the effect that the disposition and substitution or purchase of such securities will not, under the statutes, rules and regulations then in force and applicable to obligations issued on the date of issuance of the Series 2002 Bonds and Refunded Bonds, cause the interest on such Series 2002 Bonds or Refunded Bonds not to be excluded from gross income for Federal income tax purposes and that such disposition and substitution or purchase is not inconsistent with the statutes and regulations applicable to the Series 2002 Bonds and the Refunded Bonds. Any surplus moneys, identified as such in the then applicable verification report, resulting from the sale, transfer, other disposition or redemption of the U.S. Obligations held hereunder and the substitutions therefor of direct obligations of, or obligations the principal of and interest on which is fully guaranteed by, the United States of America, shall be released from the Trust Estate and shall be transferred to the City. The City shall provide written notice of any such amendment to the rating agencies then rating the Bonds prior to the effective date thereof. The City shall give prior written notice to Moody's Investors Service, Inc. (herein, "Moody's"), together with draft copies, of any proposed amendment, alteration, revocation, \\wpb-srv01~SANFORDSX399656v08\l 1/25/02\16787 011100 1 1 severance or repeal of this Agreement pursuant to this Section. Such notice shall be given in writing to: Moody's Investors Service, Inc., 99 Church Street, New York, New York 10007, Attention: Public Finance Ratings Desk - Refunded Bonds. SECTION 4.02 Severability. If any one or more of the covenants or agreements provided in this Agreement on the part of the City or the Escrow Agent to be performed should be determined by a court of competent jurisdiction to be contrary to law, such covenant or agreement shall be deemed and construed to be severable from the remaining covenants and agreements herein contained and shall in no way affect the validity of the remaining provisions of this Agreement. The Escrow Agent shall notify Moody's as soon as practicable if any portion of this Agreement becomes severable. SECTION 4.03 Agreement Binding,. All the covenants, promises and agreements in this Agreement contained by or on behalf of the City or by or on behalf of the Escrow Agent shall bind and inure to the benefit of their respective successors and assigns, whether so expressed or not. SECTION 4.04 Termination. This Agreement shall terminate when all transfers and payments required to be made by the Escrow Agent under the provisions hereof shall have been made. SECTION 4.05 Governing Law. This Agreement shall be governed by the applicable laws of the State of Florida. SECTION 4.06 Execution by Counterparts. This Agreement may be executed in several counterparts, all or any of which shall be regarded for all purposes as one original and shall constitute and be but one and the same instrument. SECTION 4.07 Notices. Until otherwise directed in writing by any person named below, all notices, reports, or other communications required or permitted to be given in accordance with the terms of this Agreement shall be in writing and sent by registered or certified mail addressed as follows: (a) As to the City: Rebecca S. O'Connor City of Delray Beach 100 N.W. 1st Avenue Delray Beach, FL 33444 (561) 243-7120 (561) 243-7166 - Fax (b) As to the Escrow Agent: Wells Fargo Bank, National Association 210 North University Drive Suite 302 Coral Springs, FL 33071 Attention: Corporate Trust Department \\wpb-srv01~qANFORDS~399656v08\l 1/25/02\16787 011100 12 (c) As to the Paying Agent: The Bank of New York c/o The Bank of New York Trust Company of Florida, N.A. 10161 Centurion Parkway Jacksonville, Florida 32256 Attention: Corporate Trust Department \[wpb-srvO 1 \SANFORDSX399656v08\ 11/25/02\16787 011100 13 IN WITNESS WHEREOF, each of the parties hereto has caused this Agreement to be executed by its duly authorized officers and its corporate seal to be hereunto affixed and attested as of the date of execution set forth below. CITY OF DELRAY BEACH, FLORIDA By: (SEAL) Title: Mayor Date of Execution: December __, 2002 Attest: City Clerk Wells Fargo Bank, National Association, as Escrow Agent (SEAL) By: Authorized Officer Date of Execution: December __, 2002 \\wpb-srv01 ~SANFORDSk399656v08\ 11/25/02\16787 011 t00 14 SCHEDULE A REFUNDED BONDS Series 1992 Bonds Maturity Date 6/01/03 6/01/04 6/01/07 Principal Amount $ 855,OOO 905,000 3,050,000 $4,810,000 Interest Rate 5.90% 6.00% 6.25% Series 1994 Bonds Maturity Date 6/01/03 6/01/04 6/01/05 6/01/06 6/01/07 6/01/08 6/01/12 6/01/16 Principal Amount $340,000 365,000 385,000 410,000 430,000 1,580,000 1,010,000 1,290,000 $5,810,000 Interest Rate 5.45% 5.55% 5.65% 5.75% 5.85% 6.00% 6.25% 6.35% Series 1995 Bonds Maturity Date 6/01/03 6/01/04 6/01/05 6/01/06 6/01/07 6/01/08 6/01/09 6/01/16 Principal Amount $95 000 100 000 105 000 110 000 115 000 120 000 125 000 1,105,000 $1,875,000 Interest Rate 4.700% 4.875% 5.000% 5.000% 5.250% 5.250% 5.300% 6.000% \~wpb-srv01~SANFORDSk399656v08~l 1/25/02\16787 011100 SCHEDULE B U.S. OBLIGATIONS Purchased from Proceeds of the Series 2002 Bonds and Transferred Moneys Maturity Principal Interest Date Amount Rate 6/01/03 12/01/03 6/01/04 Type SLGst SLGs~ SLGs1 Purchase Price u.s. Treasury Securities - State and Local Government Series \~wpb-$rvO l \SANFORDS',399656v08\ I 1/25/02~16787 O l I Redemption Date January 23, 2003 SCHEDULE C Annual Debt Service and Total Debt Service for Refunded Bonds payable as indicated below Series 1992 Bonds Called Redemption Principal Premium Interest $4,810,000 $96,200 Total Interest Payment Dme June 1,2003 Decemberl, 2003 June 1, 2004 Mmudng Principal $34O,0OO $365,000 Series 1994 Bonds Called Redemption Principal Premium $5,105,000 $102,100 Interest Total Interest Maturing Called Payment Principal Principal Date June 1,2003 $95,000 Series 1995 Bonds $1,780,000 Redemption Premium $35,600 Interest Total \\wpb-srv0 l\SANFORDSk399656v08\I 1/25/02\16787 011100 EXHIBIT A-1 NOTICE OF DEFEASANCE AND CALL FOR REDEMPTION $ CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992 Maturing on June 1, 2003 through and including June 1, 2007 NOTICE IS HEREBY GIVEN that, pursuant to Resolution No. 98-91, adopted by the City of Delray Beach, Florida (the "City"), on December 3, 1991, as amended and supplemented (collectively, the "Resolution"), the City has irrevocably deposited with Wells Fargo Bank, National Association, as escrow agent (the "Escrow Agent"), in trust, and irrevocably set aside for such payment, cash and Defeasance Obligations (as such term is defined in the Resolution) (collectively, the "Deposits"), maturing as to principal and interest in such amounts and at such times as will ensure the availability of sufficient moneys to pay the principal of and interest thereon to the redemption date of certain of the outstanding City of Delray Beach, Florida Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992 (the "Defeased Bonds"), as described below, and that the Defeased Bonds are deemed to have been paid in accordance with the terms and provisions of the Resolution and that the Defeased Bonds are hereby called for optional redemption on January 23, 2003 (the "Redemption Date"), at a price of 102% of the principal amount thereof plus accrued interest to the Redemption Date. In the opinion of Causey Demgen & Moore, Inc., set forth in their report dated December __, 2002, the Deposits are fully sufficient to pay and refund the Defeased Bonds on the Redemption Date. Pursuant to the defeasance provisions set forth in the Resolutions, the Defeased Bonds are deemed paid within the meaning thereof. The maturities and principal amounts per maturity and CUSIP numbers of the Defeased Bonds to be redeemed are as follows: Maturity Principal Date Amount CUSIP No. 06/01/03 $ 855,000 06/01/04 905,000 06/01/07 $3,050,000 \\wpb-srv01 \SANFORDS~399656v08g 11/25/02\16787 011100 A- 1 - 1 The Defeased Bonds subject to optional redemption on the Redemption Date shall be presented for payment at the designated corporate trust office of The Bank of New York, Attention: Corporate Trust Department (the "Paying Agent"). On or after the Redemption Date, no interest shall accrue on said Defeased Bonds. This notice is given in conformity with the provisions of the Defeased Bonds and the Resolution providing for their issuance, and the owners of said Defeased Bonds are hereby notified and requested to present such Defeased Bonds for redemption and payment as provided above. The Defeased Bonds which have been called for redemption will be paid from funds irrevocably deposited for this purpose in an Escrow Deposit Trust Fund established with Wells Fargo Bank, National Association, as Escrow Agent for the Defeased Bonds. CITY OF DELRAY BEACH, FLORIDA The Bank of New York, as Paying Agent and Bond Registrar for the Defeased Bonds. Dated ., 2002 \\wpb-srv01 \SANFORDS~399656v08\ 11/25/02\16787 O11100 A- 1-2 Withholding of 31% of gross redemption proceeds of any payment made within the United States is required by the Interest and Dividend Tax Compliance Act of 1983, as amended, unless the Paying Agent has the correct taxpayer identification number (social security or employer identification number) or exemption certificate of the payee. Please furnish a properly completed Form W-9 or exemption certificate or equivalent when presenting your bonds for payment. CUSIP numbers have been assigned by Standard & Poor's Corporation and are included solely for the convenience of the holders. Neither the City nor the Escrow Agent shall be responsible for the selection or use of the CUSIP numbers nor is any representation made as to their correctness on the Defeased Bonds or as indicated in any redemption notice. Instructions to Escrow Agent: This notice must be filed, by the Escrow Agent, with the Paying Agent, as provided in Section 3.09 of the Escrow Deposit Agreement. \\wpb-srv01 \SANFORDS~399656v08\ 11/25/02\16787 011100 A- 1-3 EXHIBIT A-2 NOTICE OF CALL FOR REDEMPTION $ CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994 Maturing on June 1, 2005 through and including June 1, 2016 NOTICE IS HEREBY GIVEN that, pursuant to Resolution No. 98-91, adopted by the City of Delray Beach, Florida (the "City"), on December 3, 1991, as amended and supplemented (collectively, the "Resolution'), the City has irrevocably deposited with Wells Fargo Bank, National Association, as escrow agent (the "Escrow Agent"), in trust, and irrevocably set aside for such payment, cash and Defeasance Obligations (as such term is defined in the Resolution), maturing as to principal and interest in such amounts and at such times as will ensure the availability of sufficient moneys to pay the principal of and interest thereon to the redemption date of certain of the outstanding City of Delray Beach, Florida Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994 (the "Defeased Bonds"), as described below, and that the Defeased Bonds are deemed to have been paid in accordance with the terms and provisions of the Resolution and that the Defeased Bonds, other than the Defeased Bonds maturing on June 1, 2003 and June 1, 2004, are hereby called for optional redemption on June 1, 2004 (the "Redemption Date"), at a price of 102% of the principal amount thereof plus accrued interest to the Redemption Date. The maturities and principal amounts per maturity and CUSIP numbers of the Defeased Bonds to be redeemed are as follows: Maturity Principal Date Amount CUSIP No. 06/01/05 $ 385,000 06/01/06 410,000 06/01/07 430,000 06/01/08 1,580,000 06/01/12 1,010,000 06/01/16 1,290,000 The Defeased Bonds subject to optional redemption on the Redemption Date shall be presented for payment at the designated corporate trust office of The Bank of New York, Attention: Corporate Trust Department (the "Paying Agent"). On or after the Redemption Date, no interest shall accrue on said Defeased Bonds. \',wpb-srv01\SANFORDSX399656v08[l 1/25/02\16787 011100 A-2-1 This notice is given in conformity with the provisions of the Defeased Bonds and the Resolution providing for their issuance, and the owners of said Defeased Bonds are hereby notified and requested to present such Defeased Bonds for redemption and payment as pro*ided above. The Defeased Bonds which have been called for redemption will be paid from funds irrevocably deposited for this purpose in an Escrow Deposit Trust Fund established with Wells Fargo Bank, National Association, as Escrow Agent for the Defeased Bonds. CITY OF DELRAY BEACH, FLORIDA The Bank of New York, as Paying Agent and Bond Registrar for the Defeased Bonds. Dated ,2004 \\wpb-srv01 \SANFORDS~399656v08\ l 1/25/02\16787 011100 A-2-2 Withholding of 31% of gross redemption proceeds of any payment made within the United States is required by the Interest and Dividend Tax Compliance Act of 1983, as amended, unless the Paying Agent has the correct taxpayer identification number (social security or employer identification number) or exemption certificate of the payee. Please furnish a properly completed Form W-9 or exemption certificate or equivalent when presenting your bonds for payment. CUSIP numbers have been assigned by Standard & Poor's Corporation and are included solely for the convenience of the holders. Neither the City nor the Escrow Agent shall be responsible for the selection or use of the CUSIP numbers nor is any representation made as to their correctness on the Defeased Bonds or as indicated in any redemption notice. Instructions to Escrow Agent: This notice must be filed, by the Escrow Agent, with the Paying Agent, as provided in Section 3.09 of the Escrow Deposit Agreement. \\wpb-srv0 l\SANFORDS~399656v08\I 1/25/02~16787 011100 A-2-3 EXHIBIT A-3 NOTICE OF CALL FOR REDEMPTION $ CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Bonds, Series 1995 Maturing on June 1, 2004 through and including June 1, 2016 NOTICE IS HEREBY GIVEN that, pursuant to Resolution No. 98-91, adopted by the City of Delray Beach, Florida (the "City"), on December 3, 1991, as amended and supplemented (collectively, the "Resolution"), the City has irrevocably deposited with Wells Fargo Bank, National Association, as escrow agent (the "Escrow Agent"), in trust, and irrevocably set aside for such payment, cash and Defeasance Obligations (as such term is defined in the Resolution), maturing as to principal and interest in such amounts and at such times as will ensure the availability of sufficient moneys to pay the principal of and interest thereon to the redemption date of certain of the outstanding City of Delray Beach, Florida Utilities Tax Revenue Bonds, Series 1995 (the "Defeased Bonds"), as described below, and that the Defeased Bonds are deemed to have been paid in accordance with the terms and provisions of the Resolution and that the Defeased Bonds, other than the Defeased Bonds maturing on June 1, 2003, are hereby called for optional redemption on June 1, 2003 (the "Redemption Date"), at a price of 102% of the principal amount thereof plus accrued interest to the Redemption Date. The maturities and principal amounts per maturity and CUSIP numbers of the Defeased Bonds to be redeemed are as follows: Maturity Principal Date Amount CUSIP No. 06/01/04 $ 100,000 06/01/05 105,000 06/01/06 110,000 06/01/07 115,000 06/01/08 120,000 06/01/09 125,000 06/01 / 16 1,105,000 The Defeased Bonds subject to optional redemption on the Redemption Date shall be presented for payment at the designated corporate trust office of The Bank of New York, Attention: Corporate Trust Department (the "Paying Agent"). On or after the Redemption Date, no interest shall accrue on said Defeased Bonds. This notice is given in conformity with the provisions of the Defeased Bonds and the Resolution providing for their issuance, and the owners of said Defeased Bonds are hereby \\wpb-$tv01 \SANFORDS~399656v08[ 11/25/02\[6787 011100 A-3-1 notified and requested to present such Defeased Bonds for redemption and payment as provided above. The Defeased Bonds which have been called for redemption will be paid from funds irrevocably deposited for this purpose in an Escrow Deposit Trust Fund established with Wells Fargo Bank, National Association, as Escrow Agent for the Defeased Bonds. CITY OF DELRAY BEACH, FLORIDA The Bank of New York, as Paying Agent and Bond Registrar for the Defeased Bonds. Dated ,2003 \[wpb-srv01 \SANFORDSX399656v08\ 11/25/02\16787 011100 A-3-2 Withholding of 31% of gross redemption proceeds of any payment made within the United States is required by the Interest and Dividend Tax Compliance Act of 1983, as amended, unless the Paying Agent has the correct taxpayer identification number (social security or employer identification number) or exemption certificate of the payee. Please furnish a properly completed Form W-9 or exemption certificate or equivalent when presenting your bonds for payment. CUSIP numbers have been assigned by Standard & Poor's Corporation and are included solely for the convenience of the holders. Neither the City nor the Escrow Agent shall be responsible for the selection or use of the CUSIP numbers nor is any representation made as to their correctness on the Defeased Bonds or as indicated in any redemption notice. Instructions to Escrow Agent: This notice must be filed, by the Escrow Agent, with the Paying Agent, as provided in Section 3.09 of the Escrow Deposit Agreement. \\wpb-srv01 ~SANFORDS~399656v08\ 11/25/02\16787 011100 A-3 -3 EXHIBIT B-1 NOTICE OF DEFEASANCE CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994 NOTICE IS HEREBY GIVEN that the City of Delray Beach, Florida (the "City"), has caused to be deposited with Wells Fargo Bank, National Association, having a designated corporate trust office in Coral Springs, Florida (the "Escrow Agent"), pursuant to the terms and provisions of a certain Escrow Deposit Agreement, dated as of December 1, 2002 (the "Escrow Agreement"), by and between the City and the Escrow Agent, bond proceeds and other legally available moneys which have been invested (except for a small initial cash balance which will remain uninvested) in direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by the United States of America (collectively, the "Deposits"), to pay and defease the City's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994 (the "Defeased Bonds"), maturing on June 1, 2003 through and including June 1, 2016. The Defeased Bonds, other than the Defeased Bonds maturing on June 1, 2003 and June 1, 2004, will be called for optional redemption on June 1, 2004, at a price of 102% of the principal amount thereof, plus accrued interest to the redemption date. In the opinion of Causey Demgen & Moore, Inc., set forth in their report dated December __, 2002, the Deposits are fully sufficient to pay and refund the Defeased Bonds on their respective payment or redemption dates. Pursuant to the defeasance provisions set forth in the resolutions authorizing the issuance of the Defeased Bonds (the "Bond Resolution"), the Defeased Bonds are deemed paid within the meaning thereof. \\wpb-srv01 \SANFORDSX399656v08\ 11/25/02\16787 011100 B- 1-1 The Paying Agent for the Defeased Bonds shall provide notice of redemption in accordance with the provisions of the Bond Resolution. CITY OF DELRAY BEACH, FLORIDA Dated: Instructions to Escrow Agent: This notice must be published once in The Bond Buyer as soon as practicable after December __, 2002, and filed with the Paying Agent for the Refunded Bonds as soon as practicable after December __, 2002, with instructions to mail the same to the registered holders of the Defeased Bonds. \\wpb- srvO 1 \SANFORDSX399656v08\ 11/25/02\16787 0111 O0 B- 1-2 EXHIBIT B-2 NOTICE OF DEFEASANCE CITY OF DELRAY BEACH, FLORIDA Utilities Tax Revenue Bonds, Series 1995 NOTICE IS HEREBY GIVEN that the City of Delray Beach, Florida (the "City"), has caused to be deposited with Wells Fargo Bank, National Association, having designated corporate trust office in Coral Springs, Florida (the "Escrow Agent"), pursuant to the terms and provisions of a certain Escrow Deposit Agreement, dated as of December 1, 2002 (the "Escrow Agreement"), by and between the City and the Escrow Agent, bond proceeds and other legally available moneys which have been invested (except for a small initial cash balance which will remain uninvested) in direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by the United States of America (collectively, the "Deposits"), to pay and defease the City's outstanding Utilities Tax Revenue Bonds, Series 1995 (the "Defeased Bonds"), maturing on June 1, 2003 through and including June 1, 2016. The Defeased Bonds, other than the Defeased Bonds maturing on June 1, 2003, will be called for optional redemption on June 1, 2003, at a price of 102% of the principal amount thereof, plus accrued interest to the redemption date. In the opinion of Causey Demgen & Moore, Inc., set forth in their report dated December ~, 2002, the Deposits are fully sufficient to pay and refund the Defeased Bonds on their respective payment or redemption dates. Pursuant to the defeasance provisions set forth in the resolutions authorizing the issuance of the Defeased Bonds (the "Bond Resolution"), the Defeased Bonds are deemed paid within the meaning thereof. \\wpb-srv01~SANFORDS~399656v08\l 1/25/02\16787 011100 B-2-1 The Paying Agent for the Defeased Bonds shall provide notice of redemption in accordance with the provisions of the Bond Resolution. CITY OF DELRAY BEACH, FLORIDA Dated: Instructions to Escrow Agent: This notice must be published once in The Bond Buyer as soon as practicable after December m, 2002, and filed with the Paying Agent for the Refunded Bonds as soon as practicable after December __, 2002, with instructions to mail the same to the registered holders of the Defeased Bonds. \\wpb-srv0 BSANFORDS~J 99656v08\ 11/25/02\16787 011100 B-2-2 EXHIBIT C Acceptance Fee -0- Escrow Agent Administration Fee (One time up front due at Closing) $450.00 Reimbursement of out-of-pocket costs including postage, publication and legal fees, if necessary, at cost. \[wpb-srvOl\SANFORDS~399656v08\l 1/25/02\16787 Ol 1100 C- l Exhibit B BOND PURCHASE AGREEMENT December __, 2002 $ City of Delray Beach, Florida Utilities Tax Revenue Refunding Bonds, Series 2002 The City Commission of the City of Delray Beach, Florida 100 N.W. First Avenue Dekay Beach, Florida 33444 Ladies and Gendemen: Bear Stearns & Co., Inc. (the "Underwriter") offers to enter into the folloxving agreement (the "Purchase Contract") wxth the C~ty of Delray Beach, Florida (the "C~ty"), wl'nch, upon your acceptance of this offer, will be b~nding upon the Cxty and upon the Underwriter. Thxs offer is made sublect to your acceptance on or before 5:00 p.m., Eastern time, on the date hereof and ff not so accepted, will be subject to w~thdra~val by the Underwriter upon nonce to the City at any nme prior to your acceptance hereof. 1. Purchase and Sale. Upon the terms and conchtions and upon the bas~s of the representations, warranues and agreements set forth hereto, the Underxvnter hereby agrees to purchase from the CiD, for offenng to the pubhc, and the C~ty hereby agrees to sell and dehver to the Under~vnter for such purpose, all (but not less than all) of the C~ty's $ Uulines Tax Revenue Refunding Bonds, Series 2002 (the "Bonds"). The Bonds shall be dated as of December 1, 2002, and shall be issued in such principal amounts, bear such rates of interest, and be redeemable upon such terms as set forth m ExNbit A attached hereto. Interest on the Bonds shall be payable on June 1, 2003, and on each December 1 and June 1 thereafter. The aggrei~ate purchase price of the Bonds is $_ (xvhich takes into account a net original ~ssue prermur, of $ and an Underxvnter's d~scount of $ ) plus accrued interest from December 1, 2002 to the Closing Date (as hereinafter defined). The Bonds shall mmally be offered to the pubhc at such prices or y~elds as ~ndicated on Exh~bxt A attached hereto. The Bonds are bmng ~ssued pursuant to the Consutufion and Laxvs of the State of Florida, particularly, Chapter 166, Florida Statutes, as amended, and other apphcable provm~ons of la,v, and Resolution No. 98-91 of the City duly adopted on December 3, 1991 and Resolunon No. R-90-02 duly adopted on December 3, 2002 (Resolution No. 98-91 and Resoluuon No. R-90-02 are sometimes, collecuvely, referred to hereto as the "Resolution"). The Bonds are specml and hnuted obligauons of the C~ty, payable solely from and secured by the Pledged Funds (de£med bcloxv). The Cxty is proposing to ~ssue the Bonds to finance the cost of 0) refunding, on a current bas~s, the C~D"s outstanding Uuhnes Tax Revenue Refunchng and Improvement Bonds, Series 1992 (the "Series 1992 Bonds"); (u) advance refunding the C%?s outstanding Unhfies Tax Revenue Refunding and Improvement Bonds, Series 1994 (the "Series 1994 Bonds"); 0fi) advance refunding the C~ty's outstanding Urines Tax Revenue Bonds, Series 1995 (the "Series 1995 Bonds"), 0v) refunchng, on a current bas~s, the C%es Uuhnes Tax Revenue Bonds, Subordinate 017005 00304~1078415v3 Series 1996 (the "Series 1996 Bonds"); (v) ~efundmg, on a current basis, the City's Utilities Tax Revenue Bonds, Suborchnate Series 1998 (the "Series 1998 Bonds"); (v~) providing a Reserve Account Credit Facility Subsutute (as defined m the Resolution) issued by the Insurer (as defined below); and (vn) paying certain costs of issuing the Bonds, including payment of the premium for a municipal bond insurance pohcy (the "Bond Insurance Policy") to be purchased from Financial Security Assurance Inc. (the "Insurer"). The Bonds will be secured by a first lien on and pledge of the proceeds of the UttliUes Tax deposited in the Sinking Fund created and estabhshed under the Resolution, in the manner and to the extent described m the Resolution (collectively, the "Pledged Funds"). Concurrently with the execunon and delivery of the Bonds, there are to be executed and delivered, among other things: (a) Escrow Deposit Agreement dated as of December __, 2002 (the "Escroxv Agreement"), between the City and Wells Fargo Bank, Nauonal Association, as registrar and paying agent for the Bonds (the "Registrar and Paying Agent" or the "Escrow Agent"), (b) the Tax Ceruficate of the Issuer dated as of December _~, 2002 (the "Tax Cernficate") and (c) any other documents related to the transactions contemplated in the Officml Statement in connection ~vith the public offering, sale and distribution of the Bonds. This Purchase Contract, the Escrow Agreement and the Tax Certificate are somenmes collecuvely referred to herein as the "City Documents". 2. Good Faith Deposit; Underwriter's Liability. Delivered to you herewith, as a good faith deposit, ~s a corporate check of the Underwnte~: payable to the order of the City in the amount of $__ (1% of the principal amount of the Bonds) as security for the performance by the Under, vnter of ~ts obhgauon to accept and pay for the Bonds at Closing in accordance with the provisions hereof. In the event that you accept this offer, sa~d check will be held uncashed by the C~ty as a good faith deposit. At the Closing, the check will be returned to the Underwriter. In the event you do not accept this offer, the check shall be Lmmediately returned to the Underwriter. If the Underxvnter fats (other than for a reason perrmtted hereunder) to accept and pay for the Bonds at the Closing as provided herein, the check may be cashed by the City and the proceeds retained by the C~ty as full hqtudated damages for the failure of the Underxvnter to accept and pay for the Bonds at closing and for any and all defaults hereunder on the part of the Underxvnter, and the retention of such amounts shall consntute a full release and discharge of all clauns and damages for such failure and for any and all such defaults hereunder on the part of the Undet~vnter, ~t being understood by both the C~ty and the Underwriter that actual damages in such cu:cumstances may be difficult or impossible to compute. In the event that the C~ty fats to dchver the Bonds at thc Closing, or if the City is unable at or prior to the Closing Date to satisfy or cause to be satisfied the conchtions to the obliganons of the Underxvntcr contained m this Purchase Contact, or ~f the obligauons of the Underwriter contained hereto shall be cancelled or terminated for any reason perrnttted by this Purchase Contract, the City shall be obligated to unmedmtely return the check to the Underwriter and such return shall constitute a full release and d~scharge of all clan'ns by the C~ty and the Underxvnter arising out of the transacuon contemplated hereto except for the respecuve obhgations of the C~ and the Undcrxvnter set forth in Secnon 8 hereof. 3 Offering. The Underwriter agrees to make a public offering of the Bonds at the iniual offenng puces set forth ~n Exhibit A attached hereto; provided, however, the Underxvnter reserves the right to make concessions to dealers and to change such initial offering prices as the Underwriter shall deem necessary in connecnon with the marketing of the Bonds. It shall be a con&non of your obligation to sell and deliver the Bonds to the Underwriter, and the obligation of the Underwriter to purchase and accept dehvery of the Bonds, that the entire initial aggregate principal amount of the Bonds shall be sold and dehvered by you and accepted and paid for by the Underwriter at the Closing. 4. Preliminary Official Statement and Official Statement. The City hereby confa-ms that it has heretofore made available to the Underwriter a Prelirmnary Officml Statement of the City relating to the Bonds dated December 4, 2002 (which, together with the cover page and appendices contained therein, is hereto called the "Prehrninary Official Statement"). Within seven business days of the acceptance hereof by the C~ty, the City shall deliver to the Underwriter, at the C~ty's expense such reasonable number of conformed copies of the Official Statement (winch, together with the official cover page and appendices contained therein, is herein called the "Official Statement"), as the Underwriter shall reasonably request, wl'uch shall be sufficient m number to permit the Underwriter to comply with paragraph (b)(4) of Rule 15c2-12 of the Securities and Exchange Commission ("SEC") under the Secunues Exchange Act of 1934 and w~th Rule G-32 and all other applicable rules of the Mumclpal Securities Rulemakmg Board. The City, by ~ts acceptance hereof rarities and approves the deeming final of the Prelirmnary Official Statement as of its date and the distribution thereof by the Underwriter and approves and authorizes the Underwriter to use the Official Statement and all documents described therein in connecuon with the pubhc offenng and the sale of the Bonds. The City agrees to make no amendments to the Official Statement without the prior written consent of the Underwriter, which consent shall not be unreasonably withheld. In addition, the C~ty will undertake, pursuant to the Resoluuon, to provide cern'tm annual financial and operating informanon and nonces of the occurrence of certain events, if material. A description of this undertaking ~s set forth m the Prelinunary Official Statement and xvfll also be set forth in the final Official Statement. In accordance xv~th Secnon 218.385(6), Florida Statutes, the Underwriter hereby chscloses the required mformauon as provided in Exhibit B attached hereto. In accordance xv~th 218.385(2) and (3), Florida .;tatutes, the Underxvnter has delivered to the C~ty the Truth-ih Bonding statement, which statement ~s attached hereto as Exhibit C. 5. Representations, Warranties and Agreements. The C~ty hereby represents, warrants and agrees as follows: a. As of the date of the Prelirmnary Official Statement and the date of this Purchase Contract and at the nme of Closing, the statements and lnformauon contained in the Preliminary Official Statement and Official Statement are and xvfll be true, correct and complete in all material respects and the Prehmmarv Offlcml Statement and Official Statement xvfll not omit any statement or ~nformation xvh~ch should be included thereto for the purposes for xvh~ch the Prelnmnary Officml Statement and Officml Statement are to be used or xvh~ch ~s necessary' to make the statements or ~nformation contmned thereto, in hght of the circumstances under which they ~vere made, not rmslea&ng (provided, hoxvever, that no representauon or warrant3' is being provided w~th respect to the Bond Insurance Pohcy or the Depositor).' Trust Company ("DTC") and ~ts book-entu~ system). b. Between the date of this Purchase Contract and the time of Closing, the City will not execute any bonds, notes or obligations for borrowed money, other than the Bonds, which pledge the Pledged Funds, without g~vmg prior written nonce thereof to the Underwriter. c. The City is, and will be at the Closing Date, duly organized and validly eyasting as a municipal corporation of the State of Florida, with the powers and authority set forth in the Act (as defined in the Resoluuon). d. The City has full legal right, power and authority to: (i) enter into the City Documents, (ii) adopt the Resolution, (ii1) sell, issue and dehver the Bonds to the Underwriter under the Act as provided hereto and (iv) carT out and consummate the transacuons contemplated by the City Documents, the Resolution and the Official Statement, and the City has complied, and at the Closing will be in comphance, m all respects, with the terms of the Act and with the obhgauons on its part in connection xvlth the issuance of the Bonds contained in the Resoluuon, the Bonds, the Paying Agent Agreement, the Tax Cernficate and this Purchase Contract. e. By all necessary official action, the City has (i) duly adopted the Resolunon, (ii) duly authorized and approved the Official Statement, and (in) duly authorized and approved the execution and dehvery of, and the performance by the C~ty of, the Bonds, the C~ty Documents, the Resolunon and all other obhgations on ~ts part in connecnon xv~th the issuance of the Bonds and the consummation by it of all other transactions contemplated by the City Documents and the Official Statement m connection with the issuance of the Bonds; and upon delivery of the Bonds at the Closing, the Resolunon, the C~ty Documents, will, assurmng the due authorization, execution and dehve~ of the C~ty Documents by the other parues thereto, ~onsutute legal, vahd and binding obligauons of the C~ty, enforceable in accordance with thetr terms, sublect to apphcable bankruptcy, ~nsolvency, and sunilar laws affecnng creditors' rights generally and sublect, as to enforceability, to general principles of eqmty. f. When dehvered to and paid for by the Underxvnter at the Closing in accordance with the provisions of th~s Purchase Contract, the Bonds shall be enntled to the benefits of the Resoluuon in accordance with the provisions of the Resoluuon, sublect to bankruptcy, insolvency, reorganization, moratorium and other smatlar laxvs affecting creditors' rights generally and sublect, as to enforceabxhty, to general pnnc~ples of equity. g. To the best knoxvledge of the C~ty, the adoption of the Resolution and the authorization, execunon and dehvery of the C~ty Documents and the Bonds, and compliance w~th the provisions hereof and thereof, xv~ll not confhct with, or consutute a material breach of or default under any law, admimstranve regulation, consent decree, ordinance, resoluuon or any agreement or other instrument to xvh~ch the City was or ~s sublect, as the case may be, nor xvfll such adopuon, executton, deliver?-, authonzauon or comphance result in the creation or ~mpos~fion of any lien, charge or other security interest or encumbrance of any nature xvhatsoever upon any of the property or assets of the C~ty, or under the terms of any law, adn'umstranve regulauon, ordinance, resolution or instrument, except as expressly provided by the Resoluuon. h. At the nme of Closing, the City ~vfll be in compliance in all respects with the covenants and agreements contained in the Resolunon and no event of default and no event which, w~th the lapse of nme or gav~ng of nonce, or both, xvould consutute an event of default under the Resolunon, xvlll have occurred or be connnumg. 4 i. Except as provided in the Official Statement, all approvals, consents, authorizations and orders of any governmental authority or agency having junsdicuon in any matter which would consutute a condmon precedent to the performance by the City of ~ts obligations hereunder and its obhgauons under the Resoluuon have been obtained and are in full force and effect, except that no representataon is made with respect to compliance w~th any state blue sky or other legal investment laws. j. The C~ty ~s lawfully empowered to pledge and grant a hen on the Pledged Funds for payment of the pnnc~pal of and interest on the Bonds. k. Except as expressly disclosed m the Official Statement, there is no action, suit, proceeding, inquiry or invesfigauon, at law or m equity., before or by any court, government agency or pubhc board or body pending or, to the best knowledge of the City, threatened against the City, affecting or see 'king to prohtbit, restrain or enlotn the sale, tssuance or delivery of the Bonds or the collecuon of the Pledged Funds or the pledge of and lien on the Pledged Funds or contesting or affecung as to the C~ty the validity or enforceabihty in any respect of the Bonds, the Resolution, the C~ty Documents, or contesting the tax-exempt status of interest on the Bonds, or contesting the completeness or accuracy of the Official Statement or any supplement or amendment thereto, or contesting the po~vers of the City or the Ctty Commisston (the "Comnusston") or any authority for the issuance of the Bonds, the adoption of the Resoluuon or the execuuon and dehvery by the City of the Bonds, the Ctty Documents. 1. The City will furnish such informauon, execute such instruments and take such other action ~n cooperatton wtth the Underwriter as the Under~vnter may reasonably request in order to 0) quah~' the Bonds for offer and sale under the "blue sky" or other securlues laws and regulanons of such states and other junschcuons of the United States as the Underwriter may designate and (n) deterrmne the ehgibthty of the Bonds for ~nvestment under the laws of such states and other jurischcuons, and xvill use xts best efforts to conunue such qualificauons tn effect so long as required for the d~stnbution of the Bonds; provided, hoxvever, that the City shall not be reqmred to execute a general or special consent to servtce of process or quahfy to do bustness or register as a broker/deaier tn connecuon w~th any such quahfication or deterrmnauon tn any lunsdiction. m. The C~ty xvill not take or on-ut to take any action xvhich action or omission will in any way cause the proceeds from the sale of the Bonds to be applied tn a manner contrary to that provtded for tn the Resoluuon, the Tax Certtficate, and as described m the Offictal Statement. n The C%, nmther is nor has been in default at any nme after December 31, 1975, as to pnncipal or tnterest xv~th respect to an obligation ~ssued or guaranteed by the C~ty. o. As of its date, the PrehtrunaDr Officml Statement ~vas deemed "final" by the C~ty for the purposes of SEC Rule 15c2-1200)(1) except for the omasston of certatn matters permitted thereby. p. If, after the date of th~s Purchase Contract and until the earher of (0 ninety (90) days from the end of the "under~vrmng period" (as defined tn SEC Rule 15c2-12) or (ii) the time xvhen the Official Statement ~s available to any person from a nauonaHy recogmzed reposxtory, but in no case less than txventy-five (25) days folloxvtng the end of the underwrmng penod, any event shall occur xvh~ch mtght or xvould cause the Offictal Statement, as then supplemented or amended, to contain any untrue statement of a material fact or to omit to state a material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading, the City shall, if it has knowledge of such event, notify' the Underwriter thereof and, if in the opinion of the Underwriter such event requLtes the preparation and pubhcatton of a supplement or amendment to the Official Statement, the City will at its own expense forthwith prepare and furnish to the Underwriter a sufficient number of copies of an amendment of or supplement to the Official Statement On form and substance satisfactory to the Underwriter) which wdl supplement or amend the Official Statement so that it will not contain an untrue statement of a material fact or ormt to state a material fact necessary in order to make the statements therein, m light of the circumstances existtng at such time, not nusleading. q. Any cernficate signed by any official of the City and delivered to the Underwriter shall be deemed a representation and warranty by the City to the Underwriter as to the truth of the statements therein contained. r. The City has never faded to comply with any prior conunuing disclosure obliganon arising out of SEC Rule 15c2-12. 6. Closing. At noon, local tune, on December 19, 2002 (the "Closing Date"), or at such time on such earlier or later date as shall be agreed upon, the City will, sublect to the terms and condinons hereof dehver to DTC in the City of New York, New York or such other location as shall be acceptable to the City and DTC, the Bonds in permanent form, duly executed, and wdl deliver the other documents herein menuoned at a locauon mutually agreed upon by the City and the Underwriter; and the Underwriter will pay the purchase price of the Bonds as set forth in Section 1 hereof plus accrued interest on the Bonds from December 1, 2002 to the Closing Date, by mame&ately avadable funds, payable to the order of the City. This dehvery and payment is hereto called the "Closing." 7. Closing Conditions. The Underwriter has entered into this Purchase Contract in reliance upon the representations and warranues of the City herein contained and the performance by the City of its obhganons hereunder, both as of the date hereof and as of the time of Closing. The obhgafions of the Underxvnter under this l'urchase Contract are and shall be sublect to each of the following con&nons, and the obhgauons of the City shall be sublect to the City receiving the items described in con&nons (f)(n), (f)0v), (f)(v0 through (f)(x): a. The representanons and warranttes of the C~ty contained herein shall be true and correct as of the date hereof and as of the Closing Date, as if made on the Closing Date. b. The CIU' shall have performed all agreements of the City reqmred to be performed under the Resolutton and this Purchase Agreement prior to or on the Closing Date. c. At the ume of the Closing, the Resolunon shall be in full force and effect in accordance ~vlth Its terms and shall not have been amended, mo&fled or supplemented, and the Official Statement shall not have been supplemented or amended, except in any such case as may have been agreed to by the Underwriter. d At the time of the Closing, all official acuon of the City relaung to the City Documents, the Resoluuon, the Official Statement and the Bonds shall be in full force and effect in accordance with their respective terms and shall not have been amended, modified or supplemented in any material respect, except in each case as may have been agreed to by the Underwriter. e. The Underwriter shall have the right to cancel the agreement contained herein to purchase, to accept delivery of and to pay for the Bonds by notifying you in writing of their intention to do so if i. between the date hereof and the Closing Date, leg~slauon shall have been enacted by the Congress of the United States ("Congress"), or recommended to the Congress for passage by the President of the United States, or favorably reported for passage to either House of Congress by any Comrmttee of such House, or passed by either Hduse of Congress, or a decision shall have been rendered by a court of the United States or the United States Tax Court, or a ruling shall have been made or a regulauon shall have been proposed or made by the Treasury Department of the United States or the Internal Revenue Service, with respect to the federal taxauon of interest received on obliganons of the general character of the Bonds, which, in the opinion of Counsel for the Underwriter has, or will have, the effect of making such interest subject to inclusion in gross income for purposes of federal income taxation, or n. between the date hereof and the Closing Date, legislation shall be enacted or any action shall be taken by the Securities and Exchange Commission wbach has the effect of requn:ing the contemplated issuance or chstnbution of the Bonds to be registered under the Securiues Act of 1933, as amended, or of requrrmg the Resolution to be quahfied under the Trust Indenture Act of 1939, as amended, or hi. an event descnbed in paragraph (p) of Section 5 hereof shall have occurred which requires an amendment or supplement to the Official Statement and which, in the reasonable opinion of the Underwriter, adversely affects the marketab~ty of the Bonds or the market price thereof, or iv. in the reasonable opinion of the Underwriter, payment for the delivery of :he Bonds is rendered mapracucable or inadvisable because (A) trading in securities generally shall have been suspended on the New York Stock Exchange, Inc or (13) a general banking moratorium shall have been estabhshed by Federal, New York or Florida authorities, or (C) a war or terrorist act revolving the United States or other nanonal calamity shall have occurred or been declared, or v. an order, decree or injuncnon of any court of competent lurisdiction, or any order, ruhng, regulation or admamstrauve proceeding by any governmental body or board, shall have been issued or commenced, or any legislauon, enacted, ~vlth the purpose or effect of prohlbiung the issuance, offenng or sale of the Bonds as contemplated hereby or by the Official Statement or prohlbiung the adopuon or performance of the Resolution, or vt. the City has, xvlthout the prior xvritten consent of the Underwriter, offered or issued any bonds, notes or other obligations for borrowed money, or incurred any material liabgtties, direct or connngent, other than as described in the Official Statement, in either case payable from the Pledged Funds, or vn. the President of the United States, the Office of Management and Budget, the Department of Treasury, the Internal Revenue Service or any other governmental body, department, agency or commission of the Umted States or the State of Florida shall take or propose to take any acuon or implement or propose regulations, rules or leg~slauon winch, tn the reasonable ludgment of the Underwriter, materially adversely affects the market price or marketability of the Bonds or causes any material mforrnation tn the Official Statement, tn light of the circumstances under which it appears, to be rmsleading m any material respect, or vhi. any executive order shall be announced, or any legislation, ordinance, rule or regulauon shall be proposed by or tntroduced in, or be enacted by any governmental body, department, agency or commission of the United States or the State of Florida or the State of New York, having lunschcuon over the sublect matter, or a decision by any court of competent lunsdlcuon within the United States or within the State of Florida or the State of Nexv York shall be rendered xvinch, in the reasonable ludgment of the Underwriter, materially adversely affects the market price or marketability, of the Bonds or causes any informauon in the Officml Statement to be misleachng m any material respect, or prior to Closing, Moody's Investor's Service, Inc. ("Moody's") and Standard & Poor's Rating Sen-ices, a &vision of The McGraw-Htll Compames ("Standard & Poor's"), shall inform the City or the Underwriter that the Bonds will not be rated at least "Aaa" and "AAA," respectively, or the Insurer shall inform the City or the Underxvriter that it will not deliver its Bond Insurance Policy on the Closing Date. f. At or prior to the Closing Date, the Underwriter shall receive the following documents: i. The Resoluuon certified by the City Clerk under seal as having been duly adopted by the City and as being in effect, with such supplements, mo&ficaUons or amendments as may have been agreed to by the Underwriter. h. A final appro,lng opimon of Greenburg Traung, P.A., Bond Counsel, addressed to the City, dated the date o:' the Closing, tn substantially the form included in the Official Statement as Appenchx D. th A letter of Bond Counsel addressed to the Underxvrlter and the Insurer, and dated the Clostng Date, to the effect that theft final approvtng opinion referred to tn Section 7(f)0i) hereof may be rehed upon by the Underxvnter and the Insurer to the same extent as if such opinion were addressed to the Underwriter and the Insurer. iv. An opm_ton of Susan A. Ruby, Esquire, City Attorney, addressed to the Clt37, the Undertvnter and the Insurer, and dated the date of the Closing, substanually to the effect that: (1) the City is a municipal corporauon duly exisung under the Consutuuon and laxvs of the State of Florida and has good right and lawful authority to adopt the Resoluuon, execute and deliver the Cit~, Documents, and issue the Bonds, to secure the Bonds tn the manner provided in the Resolution, to carD' out its powers under the Act and to perform all of its obligauons under the Resolution, the Bonds and the City Documents; (2) the Resolution has been duly adopted by the City and the Bonds, the City Documents have been duly authorized, executed and delivered by the City, and the Resolutton and the Bonds, when duly authenticated, and the City Documents, xvhen duly executed by the other parties thereto consutute yard, legal and binding agreements of the City enforceable in accordance with their respective terms; provided, however, the enforceaNhty thereof may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affectmg creditors' rights generally; (3) no consent, waiver or any other action by any person, board or body, public or private, other than the approval of the City which has been duly and validly obtained, is required as of the date hereof for the City to issue the Bonds or adopt the Resolution, or to execute and dehver the C~ty Documents, or to perform its obligations under any of the foregoing, except she need not express any opinion regarding any blue sky or legal investment laws; (4) to the best of her knowledge, the adoption of the Resolution and the execution and delive~ of the City Documents and the Bonds and compliance with the provisions of each do not and will not conflict with or consutute a breach of or default under any applicable law or administrative regulauon of the State of Florida, or any apphcable ludgment or decree or any trust agreement, loan agreement, bond, note, resoluuon, ordmance, agreement or other instrument to which the City is a part or Is otherwise subject; (5) except as otherwise disclosed in the Official Statement, there is no litigation or proceeding, pending or, to the best of her knowledge, threatened, challenging the creation, organization or existence of the City or the vahdity of the Bonds or the City Documents or seeking to restrain or enjoin any of the transacuons referred to therein or contemplated thereby, or which, m any manner, quesuons the right of the CiD' to issue the Bonds or to pledge the Pledged Funds for repayment of the Bonds; (6) there is no litigation or proceeding pending to which the City is a party, the ultimate disposition of which would have a material adverse effect on the finances or operations of the City or 1ts abihty to meet its obligauons with respect to the Bo~.,ls; (7) nothing has come to her attenuon that xvould lead her to believe that the Official Statement as of its date or as of the date hereof contains any untrue statement of a material fact or ormts to state a material fact necessary to make the statements thermn, in the hght of the czrcumstances under xvhlch they were made, not n'nsleachng; (8) the Official Statement has been duly authorized, executed and dehvered by the CiD', and the City has consented to the use thereof by the Underwriter; and (9) the City is lawfully empoxvered to pledge and grant a hen on the Pledged Funds, for the payment of the pnnclpal of and interest on the Bonds. v. A ceruficate, xvhich shall be true and correct at the ume of Closing, signed by the City Manager and the Finance Director or such other officials sausfactory to the Underwriter, and m form and substance sattsfactoU' to the Underwriter, to the effect that, to the best of their kn()xvledge and behef (1) the representations, warranties and covenants of the City contained herein are true and correct m all material respects as of the Closing Date and that the City has satisfied all condiuons to be performed or saUsfied hereunder at or prior to Closing; (2) the Official Statement did not as of its date, and does not as of the Closing Date, contain any untrue statement of a material fact or omit to state a material fact which should be included therein for the purposes for which the Official Statement is to be used, or which is necessary in order to make the statements contained thereto, m hght of the circumstances in which they were made, not rmsleadmg (provided, that no opinion need be expressed regarding the information contained therein relating to the Insurer, the Bond Insurance Pohcy, DTC and its book- entry system); (3) that, except as disclosed in the Official Statement, no littgafion or other proceedings are pending or, to his or her knowledge, threatened against the City in any court or other tribunal of competent lunsdicuon, State or Federal, in any way (i) restraining or enjoining the issuance, sale or delivery of any of the Bonds, or (h) questioning or affecting the validity of the City Documents, the Bonds, the Resoluuon or the pledge by the City, to the Bondholders of the Pledged Funds, or (th) questioning or affecting the vahchty of any of the proceechngs for the authorization, sale, execution, issuance or dehvery of the Bonds or 0v) questioning or affecting (A) the organizauon or e~stence of the City or the title to office of the officers thereof or (13) the power or authority of the City to receive the Pledged Funds or (v) asserung that the Prehminary Official Statement or the Official Statement contains any untrue statement of a material fact or omits any material fact necessary to make the statements therein, in hght of the circumstances under which they xvere made, not rmsleading; (4) that except as disclosed in the Official Statement, the City is not in default nor has been m default at anytime after December 31, 1975 as to pnnclpal or interest with respect to any obligauon issued or guaranteed by the City; (5) that no event affecting the City has occurred since the date of the Official Statement that should be disclosed in tt2e Official Statement for the purposes for winch it is to be used or that is necessary to be dlsclosec, therein in order to make the statements and information thereto not mlsleachng in any material respect; and (6) that since the date of the f'mancial statements included m the Official Statement, 0) no material adverse change has occurred m the financial condiuon of the City and 01) the City has not incurred any material liabflafies other than in the ordinary course of business, except as set forth ua or contemplated by the Official Statement. vi. An opinion of Greenburg Traurig, P.A., as Bond Counsel, addressed to the City and the Underxvriter, and dated the Closing Date, to the effect that: (1) with respect to the information ~n the Official Statement and based upon sa~d firm's revmxv of the Official Statement, as Bond Counsel: (A) it is of the opinion that the lnformatton in the Official Statement under the heachngs "INTRODUCTION," "DESCRIPTION OF THE BONDS -- General," "DESCRIPTION OF THE BONDS - Redemption Provisions," "SOURCE OF PAYMENT AND SECURFIW FOR THE BONDS," "CONTINUING DISCLOSURE UNDERTAKING," (except for the financial and stanstical data 10 contained in any such headings, as to which no v~ew need be expressed), and "APPENDIX C - The Resolunon" insofar as such information purports to be descriptions or summaries of the Resolunons, the Bonds or state and federal laws to the extent mchcated thereto, are accurate and fair statements or summaries of the matters set forth or the documents referred to therein; and (f3) the statements on the cover page and under the secnon captioned "TAX EXEMPTION" insofar as such statements summarize certain prov~stons of the tax law, regulations, rulings and nonces, are fair and accurate statements of the provisions so summarized; and (2) the Bonds are exempt from registranon under the Securities Act of 1933, as amended, and the Resolution ~s exempt from quahficanon as an indenture under the Trust Indenture Act of 1939, as amended. vfi. A cernficate of an authorized representanve of the Registrar, as Paying Agent to the effect that: (1) the Registrar and Paying Agent ts a national banking association duly orgamzed, vahdly ex, sung and m good standing under the laws of the Umted States of America and ts duly authorized to exerctse trust powers; (2) the Registrar and Paymg Agent has all the requisite authority, power, licenses, perrmts and franchises, and has full corporate power and legal authority to execute and perform its funcnons under the Resolunon and any other documents to xvbach xt ~s a party (herein, the "Bond Documents"); (3) the performance by the Registrar and Paying Agent of its funcnons under the Resoluuon and the Bond Documents xvfll not result m any violation of the Arncles of Assoc~auon or Bylaws of the Registrar and Paying Agent, any court order to winch the Regtstrar and Paytng Agent is subject or any agreement, tndenture or other obhganon or instrument to which the Registrar and Paying Agent ts a party or by which the Registrar and Paying Agent is bound, and no approval or other act_ton by any governmental authority or agency havtng supervisory authority over :he Registrar and Paying Agent is requu:ed ~n order for the Rt~gtstrar and Paying Agent to perform .ts funcnons under the Resoluuon and the Bond Documents; (4) the Bond Documents consntute valid and binchng obhganons of the Registrar and Paying Agent in accordance wtth tts terms, subject to apphcable bankruptcy, insolvency, reorgamzatton, moratorium and other smular laws affecung credttors' rights generally and sublect, as to enforceabfltty, to general pnnc~ples of eqmty; and (5) to the best of such authorized representauve's knowledge, there is no action, stat, proceeding, or invesugauon at la~v or tn eqmty before any court, public board or body pending or, to h~s or her knoxvledge, threatened against or affecung the Registrar and Paying Agent xvherein an unfavorable decision, ruhng or finding on an ~ssue ratsed by any party thereto is hkely to materially and adversely affect the ab~huT of the Registrar to perform ~ts obhgauons under the Resolunon and the Bond Documents. vm. Letters of Moody's and Standard & Poor's to the effect that the Bonds have been ass~gmed a ranng no less favorable than "Aaa" and "AAA," respecuvely, which raungs shall be tn effect as of the Closing Date. 11 ix. Duly executed copies of the Bond Insurance Pohcy, the City Documents and the Bond Documents in form acceptable to the Underxvnter and bond counsel. x. An opinion of general counsel to the Insurer and a certificate of an officer of the Insurer dated the date of the Closing and addressed to the Underwriter and the City, concerning the Insurer, the Policy, and the lnformauon relaung to the Insurer and the Bond Insurance Policy, contained in the Official Statement, in form and substance satisfactory to the Underwriter. xi. A ceruficate executed by the Finance D~rector dated the Closing' Date, sausfactory to Bond Counsel setting forth the facts, estimates and c~rcumstances which establish that it is not expected that the proceeds of the Bonds xvill be used in a manner that would cause the Bonds to be "arbitrage bonds" xvithm the meaning of the Internal Revenue Code of 1986, as amended, and to the best of the knowledge and behef of such officer, such expectations are reasonable. xu. A letter of representations of the Issuer to DTC. X1V. Internal Revenue Service Form 8038~G. State of Florida Division of Bond Finance Form BF2003/2004-B. xv. Such addiuonal legal opinions, ceruficates, instruments and other documents as the Underxvnter may reasonably request. If the City shall be unable to satisfy the condtuons to the obligauons of the Underwriter to purchase, to accept delivery of and to pay for the Bonds contained m this Purchase Contract and the Underwriter does not xvaive such mabthty in ~vriting, or if the obhgafions of the Underwriter to purchase, to accept delivery of and to pay for the Bonds shall be terminated for any reason pernutted by this Purchase Contract, th~s Purchase Contract shall terrmnate, the good faith deposit described m Secuon 2 hereof shall be returned tc the Underxvnter and neither the Underwriter nor the City shall be under any further obligation hereunder, except that the respecuve obhgations of the Ctty and the Underwriter set forth tn Secnon 8 hereof shall conunue m full force and effect. 8. Expenses. The Under~vnter shall be under no obhgauon to pay, and the City shall pay, any expense incident to the performance of the City's obhgations hereunder including, but not limited to: (a) the cost of preparation, pnnung and dehvery of the Resolution; (b) the cost of preparauon and pnntmg of the Bonds; (c) the fees and expenses of Bond Counsel; (d) the fees and expenses of Pubhc Financial Management, Inc., the City's financial advisor for the Bonds; (e) the fees and d~sbursements of any other experts, consultants or advisors retained by the City; (f) fees for bond ratings; (lq) the fees and expenses of the Registrar and Paying Agent; and (h) the costs of prepanng, prinung and delivering the Prehminary Official Statement and the Official Statement and any supplements or amendments thereto. The Underwriter shall pay: (a) the cost of printing and dehvery of this Purchase Contract; (b) the cost of all "Blue Sky" and legal investment memoranda and related fihng fees; (c) all adverustng expenses; and (d) all other expenses incurred by it in connecuon xvlth the pubhc offering of the Bonds including the fees and disbursements of counsel for the Underwriter In the event that e~ther party shall have paid obhgauons of the other as set forth m th~s Sect_ton 8, adlustment shall be made at the time of the Closing. 12 9. Notices. Any notice or other communication to be given to you under this Purchase Contract may be gaven by mailing the same to the attenuon of the City Manager, at the address set forth on the first page hereof, and any such notice or other communicauon to be given to the Underwriter may be mailed to Bear Stearns, 225 N.E. Mlzner Blvd., Boca Raton, Florida 33483, Attention: J.W. Howard. 10. Parties in Interest. This Purchase Contract is made solely for the benefit of the City and the Undev, vriter and no other party or person shall acqun:e or have any right hereunder or by virtue hereof. Ail of the City's representations, warranties and agreements tn this Purchase Contract shall remain operaUve and tn full force and effect and shall survive the delivery of the Bonds. 11. Waiver. Notwithstandmg any provision herein to the contrary, the performance of any and all obhgations of the City hereunder and the performance of any and all condinons contained herein for the benefit of the Underwriter may be waived by the Underwriter, and the approval of the Underwriter when requn:ed hereunder or the determination of then: safisfacuon as to any document referred to herein shall be evidenced by its purchase of the Bonds. 12. No Liability. Neither the Commission, nor any of the members thereof, nor any officer, agent or employee thereof shall be charged personally by the Underwriter with any liability, or held hable to the Underwriter under any term or provision of th~s Purchase Contract because of its execution or attempted execuuon, or because of any breach or attempted or alleged breach thereof. 13. Governing Law. Tins Purchase Contract, and the terms and conchuons herein, shall consntute the full and complete agreement between the City and the Underxvnter with respect to the purchase and sale of the Bonds. Tins Purchase Contract shall be governed by and construed in accordance xvlth the laws of the State of Florida. 14. Operation of Warranties, Etc. All the representauons, xvarranfies, covenants and agreements of the City in tins Purchase Contract shall remain operative and in full force and effect as if made on the date hereof and the Closing Date, regardless of 0) any investigation made by or on behalf of the Un,~'erxvriter or Counsel to the Underxvnters or (n) dehvery of and an) payment for the Bonds hereunder. 15. Section Headings. Secuon heachngs have been inserted in this Purchase Contract as a matter of convemence of reference only, and it ~s agreed that such secuon headings are not a part of this Purchase Contract and xvfll not be used in the mterpretauon of any provisions of this Purchase Contract. 16. Severability. If any provision of this Purchase Contract shall be held or deemed to be, or shall in fact be, tnvahd, inoperative or unenforceable as apphed in any particular case tn any jurisdiction or junsdlcuons, or in all junschcuons because it conflicts with any provisions of any consntuuon, statute, or rule of public policy, or for any other reasons, such c~rcumstances shall not have the effect of rendenng the provision in question lnvahd, moperauve or unenforceable in any other case or cn:cumstances, or of rendering any other provision or provls~ons of this Purchase Contract lnvahd, moperauve or unenforceable to any extent xvhatever. 17. Execution of Counterparts. Tins Purchase Contract may be executed in any number of counterparts, all of xvinch taken together shall be one and the same msu-ument, and any parues 13 hereto may execute this Purchase Contract by signing any such counterpart. The execution of this Purchase Contract has been duly authorized by the Commission. 18. Effectiveness. This Purchase Contract shall become effective upon the execution by the appropriate City officials of the acceptance hereof by the City and shall be vahd and enforceable at the time of such acceptance. Very truly yours, BEAR STEARNS & CO., INC. By: J.W. Howard, Associate Director Accepted this __ day of December, 2002 by the City Comrmss~on of the City of Delray Beach, Florida By: (V~ce) Mayor 14 EXHIBIT A MATURITIES, AMOUNTS, INTEREST RATES, AND PRICES OR YIELDS $. SERIAL BONDS Maturities Interest 0une 1) Amounts Rates Yield 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Redemption A-1 EXHIBIT B DISCLOSURE STATEMENT The City Comnussion of the City of Delray Beach, Florida 100 N.W. Ftrst Avenue Delray Beach, Florida 33444 Re: $. ., City of Dekay Beach, Florida Utihties Tax Revenue Refunding Bonds, Series 2002 Ladies and Gentlemen: In connectaon with the proposed issuance by the City of Delray Beach, Florida of $. of its Utihues Tax Revenue Refunding Bonds, Series 2002 (the "Bonds"), Bear Stearns (the "Underwriter") is underwriung a public offering of the Bonds. The purpose of this letter is to furmsh, pursuant to the provisions of Secuon 218.385(6), Florida Statutes, certain information tn respect of the arrangements contemplated for the underxvnfing of the Bonds as follows: A. The nature and estimated amount of expenses to be incurred by the Underwriter in connection w~th the purchase and reoffermg of the Bonds are set forth m Schedule I attached hereto. B. No person has entered into an understanding with the Underwriter, or to the knowledge of the Underwriter, with the C~ty, for any paid or prormsed compensauon or valuable consideration, directly or indtrectly, expressly or imphed, to act solely as an lntermedmry between the City and the Underwriter or to exercise or attempt to exercise any ~nfluence to effect any transaction in the purchase of the Bonds. C. The unde/xvntmg spread, the difference between tl~e price at xvhich the Bonds will be miually offered to the pubhc by the Underwriter and the price to be prod to the City for the Bonds, exclusive of accrued interest, xvfll be $__ per $1,000 of Bonds ~ssued. D. As part of the esttmated under~vriting spread set forth in Paragraph (c) above, the Underxvnter wdl charge a management fee of $__ per $1,000 of Bonds issued. E. No other fee, bonus or other compensanon ~s estimated to be pa~d b'y the Under~vnter in connecuon xvith the issuance of the Bonds to any person not regularly employed or retained by the Underwriter 0ncluding any "finder" as defined in Secuon 218.386(1)(a), Florida Statutes), except as specifically enumerated as expenses to be recurred bv the Underwriter, as set forth in Paragraph (a) above. B-1 We understand that you do not requtre any further disclosure from pursuant to Section 218.385(6), Florida Statutes. BEAR STEARNS & CO., INC. 225 N.E. Mizner Boulevard Delray Beach, Florida 33484 the Underwriter, By:. J.W. Howard, Associate Director B-2 SCHEDULE I UNDERWRITERS ESTIMATED EXPENSES MSRB, CUSIP, DTC, PSA Travel, Closing Communications/Advertising Day Loan Counsel Fees Miscellaneous Total Expenses (_Der $1.000) B-3 EXHIBIT C TRUTH-IN BONDING STATEMENT The following tmth4n-bonding statement is prepared pursuant to Section 218.385(2) and (3), Florida Statutes, and is for informational purposes only. It shall not affect or control the actual terms and conchtions of the debt or obligations. The City of De[ray Beach, Florida (the "City") ~s proposing to issue $. of City of De[ray Beach, Florida, Utthties Tax Revenue Refunding Bonds, Series 2002 (the "Bonds") for the purpose of providing funds to: (i) refund, on a current bas~s, the City's outstanding Uuhfies Tax Revenue Refunding and Improvement Bonds, Series 1992 (the "Series 1992 Bonds"); (n) advance refund the City's outstanding Uuhfies Tax Revenue Refunding and Improvement Bonds, Series 1994 (the "Series 1994 Bonds"); (ih) advance refund the C~ty's outstanding Uuliues Tax Revenue Bonds, Series 1995 (the "Series 1995 Bonds"); (iv) refund, on a current basis, the City's Utthfies Tax Revenue Bonds, Subordinate Series 1996 (the "Series 1996 Bonds"); (v) refund, on a current basis, the C~ty's Utiliues Tax Revenue Bonds, Subordinate Series 1998 (the "Series 1998 Bonds"); (vi) provide a Reserve Account Credit Facxhty Substitute (as defined in the Resoluuon); and (vii) pay certain costs of lsstfing the Bonds, including payment of the prenuum for a municipal bond insurance pohcy (the "Bond Insurance Pohcy") to be purchased from Financial Security Assurance, Inc. (the "Insurer"). The Bonds are expected to be repaid over a period of approximately 14 years. At the Interest rates set forth m Exhibit A of the Purchase Contract, total interest paid over the life of the Bonds reclusive of accrued :nterest will be $ The Bonds are secured by a first lien upon and a pledge of the proceeds of the C~ty's Utiliues Tax deposited m the Sinking Fund (as defined m the Resoluuon) and all moneys on depostt to the credit of certain funds and accounts created under the Resolution and the earnings on the investment thereof, all in the manner and to the extent described in the Resolution (collectively, the "Pledged Funds"). Because the Bonds xvdl refund the bonds set forth above and will result m a lower debt servuce o~, such bonded indebtedness, authonmng the Bonds will not ~csult in any additional such Pledged 1 unds not being available to finance other projects of the C~ty PRELIMINARY OFFICIAL STATEMENT DATED DECEMBER 4, 2002 Exhibit C NEW ISSUE RATINGS: (see ~Ratings" herein) Borda ard the imer~t dx, mm are e~empt frvm taxation urder exutirtg la~ of the State of Flonda, ocoept as to estate taxes ard taxes vrt~M by Cbapter 220, Florida Statutes, on imem~ wa~re or tr, t~s on&bt ddtgations ow~d by cortzmtu~, barks ard saffng assodauons. CITY OF DELRAY BEACH, FLORIDA $16,500,000' Utilities Tax Revenue Refunding Bonds Series 2002 Dated: December 1, 2002 Due: June 1, as shown on the inside cover The City of Delray Beach, Florida Utilities Tax Revenue Refunding Bonds, Series 2002 (the "Bonds") will be issued as fully registered bonds without coupons in principal denominations of $5,000 or any integral multiples thereof. The Bonds will be registered in the name of Cede & Co., as nominee for the Depository Trust Company, New York, New York ("DTC'), and DTC will act as securities deposkory for the Bonds. So long as Cede & Co is the registered owner of the Bonds, principal of and premium, if any, and interest on the Bonds will be paid directly to Cede & CO., as nominee for DTC, by Wells Fargo Bank, National Association, having a designated corporate trust office in Coral Springs, Florida as Paying Agent for the Bonds (the "Paying Agent"). Interest on the Bonds is payable semi-annually, commencing June 1, 2003, and each December 1 and June 1 thereafter. The Bonds are subject to optional redemption and mandatory sinking fund redemption prior to their stated maturity under the terms and conditions described herein. This cover page contains certain information for quick reference only. It is not a summary of the issue. Investors must read the entire Official Statement to obtain information essential to making an inform, ed investment decision. The Bonds will be issued by the City of Delray Beach, Florida (the "Gty") to (i) refund, on a current basis, the Gty's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992; (h) advance refund the City's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994; (ih) advance refund the City's outstanding Utilities Tax Revenue Bonds, Series 1995; (iv) refund, on a current basis, the City's Utilities Tax Revenue Bonds, Subordinate Series 1996; (v) refund, on a current basis, the City's Utfliues Tax Revenue Bonds, Subordinate Series 1998; (vi) provide a Reserve Account Credit Facility Substitute (as hereinafter defined); and (vfi) paythe costs of issuing the Bonds. The Bonds are limited obligations of the City, payable solely from and secured solely by a pledge of and first priority lien upon the Pledged Revenues (which consist of the proceeds of the City's Utih'ties Tax deposited in the Sinking Fund), in the manner herein described. The Bonds and the interest thereon shall not be and shall not comtitute an indebtedness of the City or of the State of Florida or any political subdivision thereof within the meaning of any Constitutional, statutory, charter or other limitation of indebtedness, and neither the full faith and credit nor the taxing powers of the State of Florida or the City are pledged as security for the payment of the principal of, redemption premium, if any, or interest on the Bonds and no holder or holders of any Bonds shall ever have the right to compel the exercise of the ad valorem taxing powers of the City, or taxation in any form of any real property therein to pay the Bonds or the interest thereon. The scheduled payment of principal of and interest on the Bonds when due will be guaranteed under an imurance policy to be issued concurrently with the delivery of the Bonds b)q FINANCIAL SECURITY ASSURANCE lNG For a discussion of the terms and provisions of such policy, including the limitations, see "MUNICIPAL BOND INSURANCE" hereim The Bords ~ll be g[femd xda~ as and ~C issued ard ddizered to the Urdemam, r, sublea to pnor sale, wd~dr~ or nzdificatu~ of the qfer ~th ~aton notwe and to the ~Vprtnal of legality by Gmmbog Traunb PA., West Palm Bamb, Florida, Bond Cour~d to the Ca3 ard certasn other ooMaim~. Underrmaxr by thecr counsel Blank Rome Conmky & McC_auley LLP, Boca Raton, Florida and Phdaddphla, Permsylwazta. Publw Fwandal Managorem, Inc, Odard~ Florida serud as fimmal adusor to the CuT in eonmmon mth the issuame of the Bor~. It ~ expemd that the Bond~ vall be avadab!e for ddnery throu~ the fadu~ of D TC m New York, New York on or about Dmrrt~ 19, 2002 · Prehmmas~, subiect to change Bear Steams & Co., Inc. 017005.00304/21081865v3 AMOUNTS, MATURITIES, INTEREST RATES, PRICES OR YIELDS AND CUSIP NUMBERS Serial Bonds Principal Interest Price or Cusip Amount Maturity Rate Yield Numbers CITY OF DELRAY BEACH, FLORIDA 100 N.W. 1st Avenue Delray Beach, Florida 33444 CITY COMMISSION David W. Schmidt, Mayor Jeff Peflman, Vice Mayor Patricia Langley Archer, Vice Mayor Jon R. Levinson, Commissioner Aberta Perry McCarthy, Commissioner CITY OFFICIALS David T. Harden, City Manager Joseph M. Safford, Finance Director Rebecca S. O'Connor, Treasurer Richard C, Hasko, Director of Environmental Services Randal Krejcarek, City Engineer Barbara Garito, City Clerk CITY ATTORNEY Susan A. Ruby, Esquire BOND COUNSEL Greenburg Taurig, P.A. West Palm Beach, Florida UNDERWRITER'S COUNSEL Blank Rome Comisky & McCauley LLP Boca Raton, Florida and Philadelphia, Pennsylvania FINANCIAL ADVISOR Public Financial Management, Inc. Orlando, Florida No dealer, broker, salesperson or other person has been authorized by the City or the Underwriter to give any information or to make any representations with respect to the Bonds other than those contained in the Official Statement, and, if given or made, such information or representations must not be relied upon as having been authorized by any of the foregoing. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of the Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. The information set forth herein has been obtained from the City, Financial Security Assurance Inc. ("Financial Security"), DTC and other sources which are believed to be reliable but it is not guaranteed as to accuracy or completeness by, and is not to be construed as a representation of, the Underwriter. The City makes no representation as to any information from sources other than the information provided bythe City. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale of the Bonds, under any circumstances, create any implication that there has been no change in any information set forth herein since the date hereof or the date as of which particular information is given, if earlier. This Official Statement is not to be construed as a contract or agreement between the City or the Underwriter and the purchasers or owners, from time to time, of any of the Bonds. IN CONNECTION WITH THIS OFFERING, THE UNDERWRITER MAY OVERALLOT OR EFFECT TRANSACTIONS THAT STABILIZE OR MAINTAIN THE MARKET PRICE OF THE BONDS AT LEVELS ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. The following Official Statement contains a general description of the Bonds and sets forth certain information about the City. All summaries and descriptions herein of documents, instruments and agreements, including the Bonds, are qualified in their entirety by reference to the complete, definitive forms of the Bonds and such documents, instruments and agreements, copies of which are on file at the office of the Paying Agent. THE BONDS HAVE NOT BEEN REGISTERED WITH THE SECURITIES AND EXCt-tANGE COMMISSION UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON EXEMPTIONS CONTAINED IN SUCH ACT. THE REGISTRATION OR QUALIFICATION OF THE BONDS IN ACC/DRDANCE WITH APPLICABLE PROVISIONS OF THE SECURITIES LAWS OF CERTAIN STATES, IF ANY, IN WHICH THE BONDS HAVE BEEN REGISTERED OR QUALIFIED AND THE EXEMPTION FROM REGISTRATION OR QUALIFICATION IN CERTAIN OTHER STATES CANNOT BE REGARDED AS A RECOMMENDATION THEREOF. NEITHER THESE STATES NOR ANY OF THEIR AGENCIES HAVE PASSED UPON THE MERITS OF THE BONDS OR THE ACCURACY OR COMPLETENESS OF THIS OFFICIAL STATEMENT. ANY REPRESENTATION TO THE CONTRARY MAY BE A CRIMINAL OFFENSE. Other than with respect to information concerning Financial Security contained under the caption "BOND INSURANCE" and Appendix E specimen "Municipal Bond Insurance Policy" herein, none of the information in this Official Statement has been supplied or verified by Financial Security and Financial Security makes no representation or warranty, express or implied, as to (i) the accuracy or completeness of such information; (ii) the validityof the Bonds; or (ih') the tax-exempt status of the interest on the Bonds. TABLE OF CONTENTS Page No. INTRODUCTION .......................................................................................................................................... 1 PURPOSE OF BONDS .................................................................................................................................. 1 PLAN OF REFUNDING .............................................................................................................................. 2 Current Refunding ...................................................................................................................................... 2 Advance Refunding .................................................................................................................................... 2 Deposit to Escrow Agreement ................................................................................................................. 2 ESTIMATED SOURCES AND USES OF FUNDS ................................................................................. 3 DESCRIPTION OF THE BONDS .............................................................................................................. 4 General ......................................................................................................................................................... 4 Book-Entry Only System .......................................................................................................................... 4 Discontinuance of Book-Entry Only System ......................................................................................... 7 Redemption ................................................................................................................................................. 8 Notice of Redemption ............................................................................................................................... 8 SOURCE OF PAYMENT AND SECURITY FOR THE BONDS ....................................................... 9 General ......................................................................................................................................................... 9 Covenant Concerning Utilities Taxes ...................................................................................................... 9 Reserve Account ....................................................................................................................................... 10 Flow of Funds ........................................................................................................................................... 10 Additional Bonds ...................................................................................................................................... 12 UTILITIES TAXES ....................................................................................................................................... 12 BOND INSURANCE ................................................................................................................................... 15 Bond Insurance Policy ............................................................................................................................. 15 Financial Security Assurance Inc ............................................................................................................ 15 THE CITY ....................................................................................................................................................... 15 DEBT SERVICE REQUIREMENTS FOR THE BONDS ................................................................... 16 RATINGS ........................................................................................................................................................ 16 LEGALITY ...................................................................................................................................................... 17 TAX EXEMPTION ....................................................................................................................................... 17 UNDERWRITING ........................................................................................................................................ 18 CONTINUING DISCLOSURE UNDERTAKING .............................................................................. 19 ENFORCEABILITY OF REMEDIES ...................................................................................................... 21 LITIGATION ................................................................................................................................................. 22 GENERAL PURPOSE FINANCIAL STATEMENTS .......................................................................... 22 FINANCIAL ADVISOR .............................................................................................................................. 22 VERIFICATION OF MATHEMATICAL COMPUTATIONS ........................................................... 22 MISCELLANEOUS ....................................................................................................................................... 23 AUTHORIZATION OF AND CERTIFICATION CONCERNING OFFICIAL STATEMENT23 APPENDIX A - APPENDIX B - APPENDIX C- APPENDIX D - APPENDIX E -- APPENDIX F -- General Information Concerning the City of DelrayBeach and Palm Beach County General Purpose Financial Statements of the City of Delray Beach Summary of Certain Provisions of the Bond Resolution Form of Bond Counsel Opinion Specimen Municipal Bond Insurance Policy Specimen Municipal Bond Debt Service Reserve Insurance Policy OFFICIAL STATEMENT $16,500,000' City of Delray Beach, Florida Utilities Tax Revenue Refunding Bonds Series 2002 INTRODUCTION The purpose of this Official Statement, which includes its cover page and certain enclosed Appendices, is to furnish information with respect to the issuance by the City of Delray Beach, Florida (the "City') of its Utilities Tax Revenue Refunding Bonds, Series 2002 (the "Bonds") in the aggregate principal amount of $16,500,000. The Bonds are being issued under the authority of and in full compliance with the Constitution and laws of the State of Florida, including Chapter 166, Florida Statutes, as amended and supplemented, the City Charter, as amended and supplemented, and other applicable provisions of law. The Bonds are being issued more specifically pursuant to Resolution No. 98-91, adopted by the City Commission of the City (the "Commission") on December 3, 1991, as amended and supplemented which authorized the issuance from time to time of Utilities Tax Revenue Bonds in one or more series (the "Original Resolution") and Resolution No. 90-02 adopted on December 3, 2002 authorizing the issuance of the Bonds and amending certain provisions of the Original Resolution (the "Supplemental Resolution"). The Original Resolution and the Supplemental Resolution are referred to herein as the "Bond Resolution". The Bonds are special, limited obligations of the City payable solely from and secured solely by a pledge of and first priority lien upon the Utilities Tax revenues levied and collected by the City and deposited in the Sinking Fund created and established pursuant to the terms and provisions of the Bond Resolution (sometimes hereinafter referred to as the "Pledged Revenues"), as further described under the heading "Utilities Taxes" herein. Capkalized terms not otherwise defined in this Official Statement shall have the same meanings assigned to such terms in the Summary of the Bond Resolution, which is set forth in Appendix "C". The description of the Bonds, the Bond Resolution, and certain statutory provisions as well as the information from various reports and statements contained in this Official Statement are not comprehensive or definitive. All references to such documents, reports and statements are qualified by the actual content of such documents, reports and statements, copies of which may be obtained by contacting the Director of Finance, City of Delray Beach, Florida, 100 N.W. First Avenue, Delray Beach, FL 33444, (561) 243-7115 or during the offering period of the Bonds from Public Financial Management, Inc., financial advisor to the City (407) 648-2208. PURPOSE OF BONDS The Bonds shall be issued by the City to (~ refund, on a current basis, the City's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992 (the "Series 1992 Bonds"); (ii) advance refund the City's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1994 (the "Series 1994 Bonds"); (iii) advance refund the City's outstanding Utilities Preliminary, subject to change. Tax Revenue Bonds, Series 1995 (the "Series 1995 Bonds"); (iv) refund, on a current basis, the City's Utilities Tax Revenue Bonds, Subordinate Series 1996 (the "Series 1996 Bonds"); (v) refund, on a current basis, the City's Utilities Tax Revenue Bonds, Subordinate Series 1998 (the "Series 1998 Bonds"); (vi) provide a Reserve Account Credit Facility Substitute in an amount equal to the Debt Service Reserve Requirement for the Bonds; and (vit) pay certain costs incurred in connection with the issuance of the Bonds including the premium for Bond Insurance. PLAN OF REFUNDING Current Refunding A portion of the proceeds of the Bonds along with other legally available funds, will be used to refund, on a current basis: (i) $4,810,000 aggregate principal amount of the Series 1992 Bonds; $2,567,000 aggregate principal amount of the Series 1996 Bonds; and (ii,) $277,000 aggregate principal amount of the Series 1998 Bonds. The current refunding is being undertaken for the purpose of effectuating debt service cost savings to the City. The monies required to refund the Series 1996 Bonds and the Series 1998 Bonds will be derived from certain of the proceeds of the sale of the Bonds. On December 19, 2002', the City will make the payment of the principal of and accrued interest on the Series 1996 Bonds and the 1998 Bonds to SunTrust Bank, South Florida, N.A. (now known as SunTrust Bank). Advance Refunding A portion of the proceeds of the Bonds and other available moneys of the City will be used to advance refund: (i) $5,810,000 aggregate principal amount of the Series 1994 Bonds; and $1,875,000 aggregate principal amount of the Series 1995 Bonds. The advance refunding is being undertaken for the purpose of effectuating debt service cost savings to the City. Deposit to Escrow Agreement Certain of the proceeds of the sale of Bonds, along with other legally available funds, will be irrevocably deposited with Wells Fargo Bank, National Association, as escrow agent for the Series 1992 Bonds, the Series 1994 Bonds and the Series 1995 Bonds (the "Escrow Agent") pursuant to an Escrow Deposit Agreement (the "Escrow Deposit Agreement"), by and between the City and the Escrow Agent. The Escrow Deposit Agreement requires the Escrow Agent to use certain of the monies held in escrow thereunder to purchase direct obligations of the United States of America (such direct obligations are collectively referred to as "Government Obligations"). The Government Obligations will mature at such times in such amounts so that sufficient monies will be available from such maturing principal, together with interest income from the Government Obligations, and cash balances, if any, to make scheduled debt service payments on the Series 1994 Bonds and the Series 1995 Bonds and to redeem the Series 1992 Bonds, the Series 1994 Bonds and the Series 1995 Bonds at the respective first optional redemption dates. See "VERIFICATION OF MATHEMATICAL COMPUTATIONS", herein. Preliminary, subject to change. 2 ESTIMATED SOURCES AND USES OF FUNDS The proceeds to be received from the sale of the Bonds are expected to be applied as follows: Sources of Funds Principal Amount of Bonds Less Original Issue Discount Accrued Interest Other Legally Available Funds Total Sources of Funds Uses of Funds Deposit to Interest Account (1) Deposit to Escrow Fund Payment to SunTrust Bank for the Series and the Series 1998 Bonds Underwriter's Discount Costs of Issuance (2) 1996 Bonds Total Uses of Funds O) (~) Represents Accrued Interest. Includes the premium for the Municipal Bond Insurance Policy [and the premium for the Reserve Account Credit Facility Substitute.] DESCRIPTION OF THE BONDS The Bonds shall be issued in fully registered form in denominations of $5,000 and integral multiples thereof and shall be dated December 1, 2002, shall bear interest (payable semi-ann-ally on June 1 and December 1 of each year commencing June 1, 2003) at the rates per annum and shall mature on the dates and in the amounts, all as set forth on the inside cover page of this Official Statement. Wells Fargo Bank, National Association having a designated corporate trust office in Coral Springs, Florida will serve as bond registrar (the "Bond Registrar") and paying agent (the "Paying Agent") for the Bonds. The Bonds will be registered in the name of Cede & Co., as nominee of the Depository Trust Company, New York, New York ("DTC'). So long as the Bonds shall be in book-entry form, the principal of and interest on such Bonds is payable by check or draft mailed or wire transfer to Cede & CO., as nominee of DTC and registered owners thereof for redistribution by DTC to the DTC Participants (as herein defined) and in turn to Beneficial Owners (as herein defined) as described below under "Book-Entry Only System". If the book-entry system should be discontinued, certificated Bonds will be issued to the Beneficial Owners, who will then become the registered owners thereof. See "Discontinuance of Book-Entry Only System" below. Book-Entry Only System The Depository Trust Company ("DTC'), New York, New York, will act as securities deposkory for the Bonds under a book-entry system with no physical distribution of the Bonds made to the public. The Bonds will initially be issued as fully-registered securities registered in the name of Cede & CO. (DTC's partnership nominee), or such other name as may be requested by an authorized representative of DTC. One fully-registered Bond certificate will be issued for the aggregate principal amount of each maturity of the Bonds and will be deposked with DTC. DTC, the world's largest deposkory, is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section I?A of the Securities Exchange Act of 1934, as amended. DTC holds and provides asset servicing for over 2 million issues of U.S. and non-U.S, equity issues, corporate and 'municipal debt ,ssues, and money market instruments from over 85 countries that DTC's participants ("Direct Participants") deposit with DTC. DTC also facilitates the post-trade settlement among Direct Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Direct Participants' accounts, thereby eliminating the need for physical movement of securities certificates. Direct Participants include both U.S. and non- U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Deposkory Trust & Clearing Corporation ("DTCC'). DTCC, in turn, is owned by a number of its Direct Participants and members of the National Securities Gearing Corporation, Government Securities Clearing Corporation, MBS Clearing Corporation, and Emerging Markets Cleating Corporation, (NSCC, GSCC, MBSCC, and EMCC, also subsidiaries of DTCC), as well as by the New York Stock Exchange, Inc., the American Stock Exchange, LLC and the National Association of Securities Dealers, Inc. Access to the DTC 4 system is also available to others such as both U.S. and non-U.S, securities brokers and dealers, banks and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The rules applicable to DTC and its Direct and Indirect Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www. dtcc.com. Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credk for the Bonds on DTC's records. The ownership interest of each actual purchaser of each Bond ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in the Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposk of Bonds with DTC and their registration in the name of Cede & Co., or such other DTC nominee, does not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Bonds may wish ,to take certain steps to augment transmission to them of notices of significant events with respect to the Bonds, such as redemptions, tenders, defaults and proposed amendments to the Bond documents. For example, Beneficial Owners of Bonds may wish to ascertain that the nominee holding the Bonds for their benefit has agreed to obtain and transmit notices to Beneficial Owners, or in the alternative, Beneficial Owners may wish to provide their names and addresses to the Paying Agent and request that copies of the notices be provided directly to them. Redemption notices shall be sent to DTC If less than all of the Bonds within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Neither DTC nor Cede & Co. (nor such other DTC nominee) will consent or vote with respect to the Bonds unless authorized by a Direct Participant in accordance with DTC's Procedures. Under its usual procedures, DTC mails an Omnibus Proxyto the Paying Agent as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Bonds are credked on the record date (identified in a listing attached to the Omnibus Proxy). Principal, premium, if any, and interest payments on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC DTC's practice is to credk Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from the City or Paying Agent, on the payable date in accordance with their respective holdings shown on DTC's records. Payments by Direct and Indirect Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Direct and Indirect Participants and not of DTC (or its nominee), the City or the Paying Agent subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal, premium, if any, and interest to Cede & Co. (or such other nominee as may be requested by an authorized represemative of DTQ is the responsibility of the Paying Agent, disbursement of such payments to Direct Participants shall be the responsibility of DTC, and disbursemem of such payments to the Beneficial Owners shall be the responsibility of Direct and Indirect Participants. DTC may discontinue providing its services as securities deposkory with respect to the Bonds at any time by giving reasonable notice to the City or the Paying Agent. Under such circumstances, in the event that a successor securities deposkory is not obtained, Bond certificates are required to be prepared, executed and delivered. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, either a successor securities deposkory will be selected by the City or Bond certificates will be prepared, executed and delivered. In the event of insolvency of DTC, if DTC has insufficient securities in its custody (e.g., due to theft or loss) to satisfy the claims of its Direct Participants with respect to deposited securities and is unable by application of (i) cash deposits and securities pledged to DTC to protect DTC against losses and liabilities, (h) the proceeds of insurance maintained by DTC and/or its Direct Participants or Indirect Participants, or (iii) other resources, to obtain securities necessary to eliminate the insufficiency, no assurances can be given that Direct Participants will be able to obtain all of their deposited securities. THE CITY, THE BOND REGISTRAR AND THE PAYING AGENT WILL NOT HAVE ANY RESPONSIBILITY OR OBLIGATION TO DTC PARTICIPANTS, BENEFICIAL OWNERS OR OTHER NOMINEES OF SUCH BENEFICIAL OWNERS FOR (A) SENDING TRANSACTION STATEMENTS; (B) MAINTAINING, SUPERVISING OR REVIEWING THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC OR ANY DTC PARTICIPANT OR OTHER NOMINEES OF SUCH BENEFICIAL OWNERS; (C) PAYMENT OR THE TIMELINESS OF PAYMENT BY DTC TO ANY DTC PARTICIPANT, OR BY ANY DTC PARTICIPANT OR OTHER NOMINEES OF BENEFICIAL OWNERS TO ANY BENEFICIAL OWNER, OF ANY AMOUNT DUE IN RESPECT OF THE PRINCIPAL OF OR REDEMPTION PREMIUM, IF ANY, OR INTEREST ON BOOK-ENTRY BONDS; (D) DELIVERY OR TIMELY DELIVERY BY DTC TO ANY DTC PARTICIPANT, OR BY ANY DTC PARTICIPANT OR OTHER NOMINEES OF BENEFICIAL OWNERS TO ANY BENEFICIAL OWNERS, OF ANY NOTICE (INCLUDING NOTICE OF REDEMPTION) OR OTHER COMMUNICATION WHICH IS REQUIRED OR PERMITTED UNDER THE TERMS OF THE BOND RESOLUTION TO BE GIVEN 6 TO HOLDERS OR OWNERS OF BOOK-ENTRY BONDS; (E) THE SELECTION OF THE BENEFICIAL OWNERS TO RECEIVE PAYMENT IN THE EVENT OF ANY PARTIAL REDEMPTION OF BOOK-ENTRY BONDS, OR (F) ANY ACTION TAKEN BY DTC OR ITS NOMINEE AS THE REGISTERED OWNER OF THE BOOK- ENTRY BONDS. The information in this section conceming DTC and DTC's book-entry system has been obtained from DTC and other sources that the City believes to be reliable, but the City takes no responsibility for the accuracy thereof. Discontinuance of Book-Entry Only System General. In the event that the book-entry system is discontinued and the Beneficial Owners become the registered owners of the Bonds, interest on each Bond will be paid by check or draft of the Paying Agent mailed to the person in whose name the Bond is registered, on the fifteenth (15~) day of the month next preceding each interest payment date (the "Record Date"), provided, however at the request of any holder of at least $1,000,000 aggregate principal amount of a Bond, interest may be payable by wire transfer to the bank account number on file with the Paying Agent on or before the Record Date. Principal of, and redemption premium, if any; on the Bonds will be payable upon presentation and surrender of the Bonds at the designated corporate trust office of the Paying Agent. Negotiability, Registration and Cancellation. At the option of any registered owner of the Bonds and upon surrender at the designated corporate trust office of the Bond Registrar with a written instrument of transfer satisfactory to the Bond Registrar duly executed by the registered owner or his or her duly authorized attorney, the Bonds may be exchanged for Bonds of the same maturity of any authorized denominations. The Bond Registrar shall keep books for the registration of Bonds and for the registration of transfers of Bonds as provided in the Resolution. The Bonds shall be transferable by the registered owner thereof in person or by his attorney duly authorized in writing only upon the books of the City kept by the Bond Registrar and only upon surrender thereof together with a written instrument of transfer satisfactory to the Bond Registrar duly executed by the registered owner or his or her authorized attorney. Upon the transfer of any such Bonds, the City shall issue in the name of the transferee a new Bond or Bonds. The City, the Paying Agent and the Bond Registrar shall deem and treat the person whose name any Bond shall be registered upon the books kept bythe Bond Registrar as the absolute owner of such bond, whether such Bond shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal of and interest on such Bond as the same becomes due and for all other purposes. All such payments so made to any such registered owner or upon his order shall be valid and effectual to satisfy and discharge the liability upon such Bond to the extent of the sum or sums so paid, and neither the City, the Paying Agent, nor the Bond Registrar shall be affected by any notice to the contrary. Transfer and Exchange. In all cases in which the privilege of exchanging Bonds or transferring Bonds is exercised, the City shall execute and the Bond Registrar shall authenticate and deliver Bonds in accordance with the provision of the Resolution. All Bonds surrendered in any 7 such exchanges or transfers shall forthwith be delivered to the Bond Registrar and cancelled by the Bond Registrar in the manner provided by the Resolution. There shall be no charge for any such exchange or transfer of Bonds, but the City or the Bond Registrar may require payment of a sum sufficient to pay tax, fee or other governmental charges required to be paid with respect to such exchange or transfer. Neither the City nor the Bond Registrar shall be required (a) to transfer or exchange Bonds for a period from the Record Date to the next ensuing payment date on such Bonds or fifteen (15) days next preceding any selection of Bonds to be redeemed or thereafter until after the mailing of any notice of redemption; or (b) to transfer or exchange any Bonds called for redemption. Redemption Optional Redemption. The Bonds maturing in the years __. through __, inclusive, shall not be subject to redemption prior to their stated dates of maturity. The Bonds maturing on , __, are subject to redemption prior to their stated maturity at the option of the City, from any funds legally available for such purpose, in part in any order of maturity selected by the City, and by lot within a maturity if less than an entire maturity is to be redeemed, on 1, 20__, or at any time thereafter, or as a whole on ,1, 20__, or at any time thereafter, at the redemption prices (expressed as percentages of the principal amount of such Bonds to be redeemed) as set forth below if redeemed in the following redemption periods, plus accrued interest to the redemption date: Redemption Periods (Both Dates Inclusive) Redemption Price [, ,200_ through ,200_ [ ,200_ through ,200_ [ ,200_ and thereafter Mandatory Sinking Fund Redemption of the Bonds. The Bonds maturing on __, 20__ are subject to mandatory sinking fund redemption prior to maturity in part, by lot, on each __ 1 in the years and amounts set forth below at a redemption price equal to 100% of the principal amount of such Bonds being redeemed plus accrued interest thereon to the date fixed for redemption: Principal Year Amount Notice of Redemption Notice of redemption of the Bonds shall be mailed, postage prepaid, by the Bond Registrar not less than thirty (30) days and not more than sixty (60) days, before the date fixed for redemption 8 to all registered owners of the Bonds (or any portions thereot) to be redeemed, to their addresses, as they appear fifteen (15) days prior to the date such notice is mailed on the registration books for the Bonds or to such other address as shall be furnished to the Bond Registrar by such Bondholder. The Bond Registrar shall also mail (by certified mail, return receipt requested) a copy of such notice for receipt not less than the second (2"~) business day prior to the date the notice of redemption is mailed to the Bondholders to: DTC, Midwest Securities Trust Company and the Philadelphia Depository Trust Company. Failure of any registered owner of Bonds that are to be redeemed to receive such notice of redemption, or any defect in such notice, shall not affect the validity of the proceedings for such redemption of any other Bonds for which proper notice has been given. When notice of redemption is given, the Bonds called for redemption will become due and payable on the redemption date at the redemption price stated in the notice, interest on any Bond duly called for redemption will ceased to accrue after the date fixed for redemption if funds sufficient for payment of the redemption price has been deposited with the Paying Agent. SOURCE OF PAYMENT AND SECURITY FOR THE BONDS The principal of, redemption premium, if any, and interest on the Bonds are payable from the Pledged Revenues and secured by a first lien on and pledge of the Pledged Revenues, which are the proceeds of the Utilities Tax deposited in the Sinking Fund created and established under the Bond Resolution. The Bonds shall not be and shall not constitute an indebtedness of the City or the State of Florida or any political subdivision thereof within the meaning of any Constitution, statutory, charter or other limitation of indebtedness, and neither the full faith and credit nor the taxing power of the City, the State of Florida, or any political subdivision thereof, are pledged or obligated as security for the payment of the principal of or interest on any Bond. The holders of the Bonds shall have no right to compel the exercise of the ad valorem taxing power of the City or taxation in any form of real property therein to pay the Bonds or the interest thereon. Covenant Conceming Utilities Taxes The City covenants under the Bond Resolution that, so long as any of the Bonds or any other bonds issued on parity therewith under the Bond Resolution remain Outstanding, it shall take all lawful action necessary or required to continue to entitle the City to receive the Utilities Tax proceeds and will not take any action which would impair or adversely affect its receipt of such proceeds. The City further covenants under the Bond Resolution that it shall not repeal the Utilities Tax Ordinance. To the extent necessary to meet its obligations under the provisions of the Bond Resolution, the City shall increase the rate of such Utilities Tax up to the highest rate permitted by law and shall enact every substitute or supplemental ordinance that may for any reason become legally necessary, or necessary to comply with the provisions of the Bond Resolution. The City is required under the Bond Resolution to keep proper books and records regarding the collection and uses made of the proceeds of the Utilities Tax, and that all records with respect thereto shall be available for inspection at all reasonable times by the holders of any of the Bonds. For a more detailed description of the requirements concerning the City's covenant as to the Utilities Taxes, 9 please refer to the Summary of Certain Provisions of the Bond Resolution contained in Appendix C attached to this Official Statement. Reserve Account The Bond Resolution provides for the establishment and maintenance of a Debt Service Reserve Account for each series of Bonds issued pursuant to the terms of the Bond Resolution in an amount equal to the Debt Service Reserve Requirement for such series of Bonds. Unless provided otherwise by resolution of the City, each such separate Debt Service Reserve Account shall constitute security only for the series of Bonds to which it rehtes. The City has established a Debt Service Reserve Account for the Bonds. The Bond Resolution provides that the Debt Service Reserve Requirement may be satisfied, in whole or in part, by a Reserve Account Credit Facility Substitute. A Reserve Account Credit Facility Substitute may consist of a surety bond, an unconditional direct pay letter of credit issued by any bank, a reserve account line of credit or a municipal bond insurance policy, and must be issued by such institutions whose credk enhancement facilities have resulted in a rating on similar obligations in the highest credk rating category by any Rating Agency and, in the case where such Reserve Account Credk Facility Substitute is provided by an insurance company, such insurer holds the highest policyholder rating accorded to insurers by any Rating Agency or Agencies then rating the Bonds and by A. M. Best & Company or any comparable service. For a general description of the restrictions and requirements relating to such Reserve Account Credit Facility Substitutes, please refer to the Summary of Certain Provisions of the Bond Resolution contained in Appendix C hereto. The Debt Service Reserve Requirement for the Bonds shall be in an amount equal to the lesser of (a) the maximum amount of the principal of and interest on the Bonds becoming due in any succeeding fiscal year, (b) one hundred twenty-five percent (125%) of the average annual amount of principal of and interest on the Bonds becoming due in any succeeding fiscal year, or (c) ten percent (10%) of the "net proceeds" (as such-term is defined under the Internal Revenue Code of 1986, as amended ("Code") for such purpose) of the Bonds. The Debt Service Reserve Requirement with respect to the Bonds will be satisfied in full at the time of issuance of the Bonds. The Debt Service Reserve Requirement for any other series of Bonds shall be determined by subsequent proceedings of the City. The Debt Service Reserve Account shall be funded, with respect to the Bonds, with a Reserve Account Credit Facility Substitute in the form of a Municipal Bond Debt Service Reserve Insurance Policy ("Reserve Account Policy") to be issued by Financial Security Assurance, Inc., which together with the moneys already on deposit therein, shall equal the Debt Service Reserve Requirement for the Bonds. The form of the Reserve Account Policy is as set forth in Appendix "F" to this Official Statement. Information about Financial Security Assurance Inc. is hereinafter set forth on page 15 under the heading "BOND INSURANCE--Financial Security Assurance Inc.". Flow of Funds A brief summary of the deposits required to be made to the various funds and accounts established under the Bond Resolution is provided below. For a more detailed description of such 10 deposits, reference should be made to the Summary of Certain Provisions of the Bond Resolution contained in Appendix C attached hereto. All or a portion of the Utilities Tax proceeds collected by the Gty each month will be deposked in the Sinking Fund in the following manner and amounts (such Utilities Tax proceeds deposited in the Sinking Fund are referred to herein as the "Pledged Revenues"): On the fifteenth (15th) day of each month, beginning with the fifteenth (15~) day of the first full calendar month following the date of issuance of any series of bonds, to the credk of the Interest Account, an amount equal to the sum of one-sixth (1/6th) of the interest becoming due on the bonds on the next succeeding Interest Payment Date; 0) On the fifteenth (15~) day of each month in each year, to the credit of the Principal Account, an amount equal to one-twelfth (1/12th) of the principal of all bonds, payable by their respective stated terms within the next succeeding twelve (12) months; On the fifteenth (15th) day of each month in each year, to the credit of the Bond Redemption Account, one-twelfth (1/12th) of the amount required for the payment of any Term Bonds required to be paid on the next succeeding installment payment date; To the extent not funded from the proceeds of bonds or covered by a Reserve Account Credk Facility Substitute, to the full extent necessary, for deposit into each of the Debt Service Reserve Accounts on the fifteenth (15th) day of each month in each year beginning with the fifteenth (15th) day of the first full calendar month following the date of issuance of any series of bonds, such sums as shall be sufficient to payan amount equal to one-twelfth (1/12th) of twenty percent (20%) of the Debt Service Reserve Account Requirement applicable to each series of bonds; To the repayment of any obligations owed to the provider(s) of a Reserve Account Credk Facility Substitute (pro rata, if necessary) and then to the payment of any subordinated indebtedness issued by the City pursuant to the Bond Resolution; and The balance, if any, remaining in the Sinking Fund after making the deposits described in clauses (a) through (e) above and after all deficiencies thereof have been remedied, may be released by the City from the lien of the Bond Resolution and used for any lawful municipal purpose. If the amount deposited in any month to the credk of any of the accounts mentioned in (a) through (d), inclusive, above shall be less than the amount required to be deposited therein under the Bond Resolution, the requirement therefor shall nevertheless be cumulative and the amount of any deficiency in any month shall be added to the amount otherwise required to be deposked in each month thereafter until such time as all such deficiencies have been made up. Any interest earned on the amounts held to the credk of the Principal Account, Bond Redemption Account and Debt Service Reserve Accounts shall be transferred to the credit of the Interest Account and credited against the amount required to be deposited therein as described in clause (a) above. 11 Notwithstanding the foregoing provisions of the Bond Resolution described in chuses (a) through (d) above, if there shall be to the credk of the Interest Account, Principal Account or Bond Redemption Account the amount required to be on deposit in such accounts on the next succeeding Interest Payment Date, principal payment date, or due date of any term bonds called for redemption, respectively, no further deposit to any such account, as the case may be, shall then be required on account of the requirements described in said chuses (a) through (c) above. Additional Bonds The City is authorized under the Bond Resolution to issue pari passu additional bonds, payable and secured equally and ratably with the Bonds, for any lawful purposes. Each such series of pari passu addkional bonds shall be on parity with and shall be entitled to the same benefits and security under the Bond Resolution as the Bonds (except as to any Debt Service Reserve Account established solely for any one or more series of Bonds); provided, however, that in addition to compliance with certain other conditions as set forth under the Bond Resolution, the following conditions are complied with: (4 The City must be current in all deposits required to be made into the various funds and accounts established under the Bond Resolution and all payments required to have been theretofore deposited or made by the City under the provisions of the Bond Resolution and any supplemental resolution hereafter adopted for the issuance of additional bonds. The City must also comply with the covenants and provisions of the Bond Resolution and any resolution supplemental thereto adopted for the purpose of the issuance of such additional bonds. The Utilities Tax proceeds collected by the City in any consecutive twelve (12) month period during the eighteen (18) month period immediately preceding the month in which the pari passu additional bonds are being issued, as certified by the City's Finance Director, shall be equal to at least one hundred twenty-five per centum (125%) of the Maximum Annual Debt Service Requirements on the bonds then outstanding, any pari passu additional bonds then outstanding and the pari passu additional bonds then proposed to be issued. In the event any pari passu additional bonds are issued for the purpose of refunding the Bonds, or any other pari passu additional bonds then outstanding, the provisions of the Resolution described in the foregoing paragraph shall not apply, provided that the issuance of such pari passu addkional bonds shall resuk in a reduction in, or shall not increase, the total annual debt service payments over the life of the series of Bonds being refunded. UTILITIES TAXES Section 166.231, Florida Statutes, as amended, authorizes any Florida municipality to levy a tax on the purchase within such municipality of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured gas either metered or bottled and water sen4ce. Currently, the tax on the foregoing services may not exceed ten percent (10%) of the payments received by the sellers of such utilities service from purchasers, except in the case of fuel oil for which the maximum tax is four (4) cents per gallon. However, for municipalities levying less than 12 the maximum rate of ten percent (10%), the maximum tax on fuel oil shall bear the same proportion to four (4) cents per gallon which the tax rate actually levied for the utilities with a maximum rate of ten percent (10%) bears to ten percent (10%). Utilities taxes must be collected by the seller of the utilities service from purchasers at the time of sale and remitted to the taxing municipality as prescribed by ordinance of the municipality. The purchase of natural gas or fuel oil by a public or private utility for resale or for use as a fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from the levy of the utilities tax. A municipality may exempt from the utilities tax the purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured) or fuel oil for agricultural purposes. A municipality may exempt from the utilities tax any amount up tO the first 500 kilowatts hours of electricity purchased per month for residential use. A municipality may also exempt purchases by the United States Government, the State of Florida, or other public bodies from the levy of such tax as well as certain nonprofk corporations, cooperative associations and any recognized church in Florida, if used exclusively for church purposes. In addkion, a municipality may exempt not less than fifty percent (50%) of the utilities tax imposed on purchasers of electrical energy for businesses located within an emerprise zone. All businesses located within an enterprise zone which have satisfied the requirements of Section 166.231(8), Florida Statutes prior to December 31, 2005 shall continue to be exempt from the utilities tax (subject to the limitations set forth therein) from and after that date. However, from and after January 2006, a municipality may not exempt any utilities tax imposed on purchasers of electrical energy for businesses located within an enterprise zone which have not satisfied the requirements of Section 166.231(8) prior to December 31, 2005. A municipality may exempt from the utilities tax any amount up to, and including, the total amount of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, or manufactured gas either metered or bottled purchased per month, or reduce the rate of taxation on the purchase of such electricity or gas when purchased by an industrial consumer which uses the electricity or gas directly in industrial manufacturing, processing, compounding or a production process, at a fixed location in such municipality, of items of tangible personal property for sale. As used in the Bond Resolution and herein, the term "Utilities Tax'" means the taxes imposed and levied by the City as authorized by Section 166.231, Florida Statutes. The City has covenanted in the Bond Resolution that it will take all action permitted by law to collect the Utilities Tax proceeds in the amount necessary to meet the requirements under the Bond Resolution. Chapter 50 of Title V entitled "Public Works" of the City's Code of Ordinances, as amended, contains the terms of the City's levyof its Utilities Tax (the "Utility Tax Ordinance"). The City currently levies the Utility Tax at the rate of 9.7% on sales of electricity and 8.7% on the sale of metered or bottled gas (natural liquefied petroleum gas or manufactured). The City also levies a tax on the sale of fuel oil. The Utility Tax Ordinance states that because the City imposes a tax which is less than the maximum rate of ten percent (10%) allowable by Florida Statute Section 166.231(1), the maximum tax on fuel oil shall bear the same proportion to $.04 per gallon which the tax rate of 8.7% levied as described above on the sale of metered or bottled gas bears to 10%. 13 Residential dwelling units are exempted from the electricity portion of the Utih'ty Tax for the first ninety (90) kilowatt hours per month, then such residence will be subject to the tax on the sale of electricity. Also, the Utilities Tax is not charged with respect to any fuel adjustment charge on the bill. The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines is exempt from the City's Utilities Tax. Also exempted from the City's Utilities Tax are: Federal, the State of Florida and local governments and agencies thereof and any recognized church if used exclusively for church purposes. The City Commission is solely responsible for setting or revising the Utilities Tax k levies, which it accomplishes through amendments and supplements to the Utih'ties Tax Ordinance. The following table sets forth information about Utilities Tax proceeds collected by the City in each of the City's last four (4) full fiscal years, and the anticipated Utilities Tax proceeds budgeted for fiscal year 2003 as compared with debt service requirements. This table does not include proceeds of the tax on telecommunications, the legal authority for which expired June 1, 2001, received in the years 199%2001. Nor does the table include proceeds of the Communication Service Tax ("CST") enacted effective October 1, 2001, received in 2002, because such proceeds are not pledged to the Bonds. City of Delray Beach Utilities Tax Collections/Debt Service Coverage Year Ended September 30 1999 2000 2001 2002 2003 Actual Actual Actual Actual Budget Electric $3,776,866 $3,623,094 $3,659,792 $3,796,778 3,700,000 Gas & Fuel 113,674 125,919 .!48,405 144,234 144,000 Total $3.890.54~0 $3.749.01~3 $3.808.19~7 $3.941.01~2 $3:844:000 Debt Service (2) Annual 2,403,600 2,399,041 2,407,224 2,393,900 2,059,977 lVlaySmum 2,407,224 2,407,224 2,407,224 2,401,171 2,300,000 Debt Service Coverage Annual 1.62 1.56 1.58 1.65 1.87 Maximum 1.62 1.56 1.58 1.64 1.67 (1) (1) Source: Comprehensive Annual Financial Reports of the C~ty for Fiscal Years 1999 through 2001; Unaudited financial report for Fiscal Year 2002; budget for Fiscal Year 2003. (1) Estimated Debt Service on the Bonds offered by this Official Statement. Until the Bonds are priced, these amounts are preliminary and subject to change. (2) The debt service payments for the years 1999 through 2002 include interest on the Series 1996 Bonds and Series 1998 Bonds which have a lien upon the Utilities Tax subordinate to the lien in favor of the Series 1992 Bonds, the Series 1994 Bonds and the Series 1995 Bonds. 14 BOND INSURANCE Bond Insurance Policy Concurrently with the issuance of the Bonds, Financial Security Assurance Inc. ("Financial Security") will issue its Municipal Bond Insurance Policy for the Bonds (the "Policy"). The Policy guarantees the scheduled payment of principal of and interest on the Bonds when due as set forth in the form of the Policy included as in Appendix E to this Official Statement. The Policy is not covered by any insurance security or guaranty fund established under New York, California, Connecticut or Florida insurance law. Financial Security Assurance Inc. Financial Security is a New York domiciled insurance company and a wholly owned subsidiary of Financial Security Assurance Holdings Ltd. ("Holdings"). Holdings is an indirect subsidiary of Dexia, S.A., a publicly held Belgian corporation. Dexia, S.A., through its bank subsidiaries, is primarily engaged in the business of public finance in France, Belgium and other European countries. No shareholder of Holdings or Financhl Security is liable for the obligations of Financial Security. At September 30, 2002 Financial Security's total policyholders' surplus and contingency reserves were approximately $1,728,433,000 and its total unearned premium reserve was approximately $972,390,000 in accordance with statutory accounting principles. At September 30, 2002, Financial Security's total shareholder's equity was approximately $1,928,564,000 and its total net unearned premium reserve was approximately $814,684,000 in accordance with generally accepted accounting principles. The financial statements included as exhibits to the annual and quarterly repons filed by Holdings with the Securities and Exchange Commission are hereby incorporated herein by reference. Also incorporated herein by reference are any such financhl statements so filed from the date of this Official Statement until the termination of the offering of the Bonds. Copies of materials incorporated by reference will be provided upon request to Financial Security Assurance Inc.: 350 Park Avenue, New York, New York 10022, Attention: Communications Department (telephone (212) 826-0100). The Policy does not protect investors against changes in market value of the Bonds, which market value may be impaired as a result of changes in prevailing interest rates, changes in applicable ratings or other causes. Financial Security makes no representation regarding the Bonds or the advisability of investing in the Bonds. Financial Security makes no representation regarding the Official Statement, nor has it participated in the preparation thereof, except that Financial Security has provided to the Issuer the information presented under this caption for inclusion in the Official Statement. THE CITY The City is a municipal corporation organized and existing under the hws of the State of Florida. The City, located on Florida's Gold Coast, is the third largest city in Palm Beach County with a population of 61,527 (estimated as of 2002) and 14.9 square miles within its municipal boundaries, lying approximately eighteen miles south of West Palm Beach and approximately fifty miles north of Miami along the-Atlantic Ocean, the City has been able to participate in the growth of South Florida and benefit from the economic growth of this area in general. The City is governed by a City Commission and operates under a Commission Manager form of government. The City Commission appoints a full-time City Manager, and a full-time City Attorney. The City employs a full-time Director of Finance, who has the responsibility for all intemal auditing and financial record keeping operations of the City. The City is primarily a resort and residential community of well-kept homes and recem developments of condominium apartments. The City has many recreational facilities including tennis, golf, boating, fishing, water sports, and lawn bowling. During the winter months, the hotels, motels, and restaurants and winter residents. The City's famous mile-long public beach is an attraction for residents and tourists. The Intracoastal Waterway provides boat dockage, and the Boynton inlet gives access to the Atlantic Ocean for sak water drift fishing Lake Ida, within the City, also provides fishing and water skiing. Further information on the City is contained in Appendix A - "General Information Concerning the City of Delray Beach and Palm Beach County". DEBT SERVICE REQUIREMENTS FOR THE BONDS Set forth below are the total debt service requirements for the Bonds. Bond Year Ending September 30 Principal Interest Debt Service Total $ $ RATINGS It is expected that Moody's Investors Service, Inc. ("Moody's") and Standard & Poor's, a division of McGraw-Hill Companies ("S&P') will give the Bonds ratings of "Aaa" and "AAA", respectively, on the understanding that the standard policy of municipal bond insurance insuring the total payment of the principal of an interest on the Bonds will be issued by Financial Security upon the issuance of the Bonds. Moodys and S&P have assigned the Bonds underlying ratings of "A2" and "A", respectively. 16 Such ratings reflect the view only of the aforesaid credit rating organizations, and an explanation of the significance of these ratings may be obtained only from such, rating organizations. There is no assurance that such ratings will continue for any given period of time, or that such ratings may not be lowered or withdrawn entirely by the respective rating agency if, in its judgment, circumstances so warrant. Any such downward change or withdrawal of either or both such ratings may have an adverse effect on the market price of the Bonds. LEGALITY Certain legal matters in connection with the issuance of the Bonds are subject to the approval of Greenberg Traurig, P.A., West Palm Beach, Florida, Bond Counsel, whose Bond Counsel opinion will be available at the time of delivery of the Bonds. The proposed form of such opinion of Bond counsel is attached to this Official Statement as Exhibit D certain legal matters will be passed upon for the City by its City Attorney, Susan A. Ruby, Esquire, and for the Underwriter by Blank Rome Comisky & McCauley LLP, Boca Raton, Florida and Philadelphia, Pennsylvania. TAX EXEMPTION The Intemal Revenue code of 1986 (the ~code") imposes certain requirements that must be met subsequent to the issuance and delivery of the Bonds for interest thereon to be and remain excluded from gross income for federal income tax purposes. Noncompliance with such requirements could cause the interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issue of the Bonds. The City has covenanted in the Bond Resolution to comply with each requirement of the Code necessary to maintain the exclusion of the interest on the Bonds from gross income for federal income tax purposes pursuant to Section 103(a) of the Code. In the opinion of Bond Counsel, under existing hw, and assuming continuing compliance with the aforementioned covenant, interest on the Bonds is excluded from gross income for federal income tax purposes. Bond Counsel is also of the opinion that the Bonds are not "specified private activity bonds" within the meaning of Section 57(a)(5) of the Code and, therefore, interest on the Bonds will not be treated as a preference item for purposes of computing the alternative minimum tax imposed by Section 55 of the Code. Interest on the Bonds owned by corporations will, however, be taken into account in determining the akemative minimum tax imposed by Section 55 of the Code on seventy-five percent (75%) of the excess of adjusted current earnings, over akemative minimum taxable income (determined without regard to this adjustment and the akemative tax net operating loss deduction). Bond Counsel is also of the opinion that the Bonds and interest thereon are exempt from taxation under the existing laws of the State of Florida, except as to estate taxes and taxes imposed by Chapter 220, Florida Statutes, on interest, income and profits on debt obligations owned by corporations, banks and savings associations. Bond Counsel is further of the opinion that the difference between the principal amount of the Bonds maturing on through , and on , (the "Discount Bonds") and the initial offering price to the public (excluding bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which price a substantial amount of such Discount Bonds of the same maturity was sold constitutes 17 original issue discount which is excluded from gross income for federal income tax purposes to the same extent as interest on the Bonds. Further, such original issue discount accrues actuarially on a constant interest rate basis over the term of each Discount Bond and the basis of each Discount Bond acquired at such initial offering price by an initial purchaser thereof will be increased by the amount of such accrued original issue discount. The accrual of original issue discount may be taken into account as an increase in the amount of tax-exempt income for purposes of determining various other tax consequences of owning the Discount Bonds, even though there will not be a corresponding cash payment. Owners of the Discount Bonds are advised that they should consult with their own advisors with respect to the state and local tax consequences of owning such Discount Bonds. Bond Counsel has not undertaken to advise in the future whether any events after the date of issuance of the Bonds may affect the tax status of interest on the Bonds. No assurance can be given that future legislation, or amendments to the Code, if enacted into law, will not contain provisions which could directly or indirectly reduce the benefit of the exclusion of the interest on the Bonds from gross income for federal income tax purposes. Furthermore, Bond Counsel expresses no opinion as to any federal, State or local tax law consequences with respect to the Bonds, or the interest thereon, if any action is taken with respect to the Bonds or the proceeds thereof upon the advice or approval of bond counsel other than Bond Counsel. Although Bond Counsel has rendered an opinion that interest on the Bonds is excluded from gross income for federal income tax purposes, a Bondholder's federal, State or local tax liability may otherwise be affected by the ownership or disposition of the Bonds. The nature and extent of these other tax consequences will depend upon the Bondholder's other items of income or deduction. Without limiting the generality of the foregoing, prospective purchasers of the Bonds should be aware that (i) Section 265 of the Code denies a deduction for interest on indebtedness incurred or continued to purchase or carry the Bonds or, in the case of a financial institution, that portion of a holder's interest expense allocated to interest on the Bonds; (h') with respect to insurance companies subject to the tax imposed by Section 831 of the Code, Section 832(b)(5)(B)(i) reduces the deduction for loss reserves by 15 percent (15%) of the sum of certain items; including interest on the Bonds, (iii) interest on the Bonds earned by certain foreign corporations doing business in the United States could be subject to a branch profits tax imposed by Section 884 of the Code, (iv) passive investment income, including interest on the Bonds, may be subject to federal income taxation under Section 1375 of the Code for Subchapter S corporations that have Subchapter C earnings and profits at the close of the taxable year if greater than twenty-five percent (25%) of the gross receipts of such Subchapter S corporation is passive investment income, and (v) Section 86 of the Code requires recipients of certain Social Security and certain Railroad Retirement benefits to take into account, in determining the taxability of such benefits, receipts or accruals of interest on the Bonds. Bond Counsel has expressed no opinion regarding any such other tax consequences. UNDERWRITING The Bonds are being purchased by the Underwriter pursuant to a purchase contract between the City and the Underwriter as shown on the cover page hereof, from the City at an aggregate 18 purchase price of $ (the face amount of the Bonds less underwriters discount and original issue discount) plus accrued interest on Bonds. The Bonds may be offered and sold to certain dealers (including underwriters and other dealers depositing such Bonds into investment trusts) and others at prices lower than the public offering prices set forth on the cover page of this Official Statement. CONTINUING DISCLOSURE UNDERTAKING In accordance with the continuing disclosure requirements of Rule 15c2-12 (the "Rule") promulgated by the Securities and Exchange Commission (the "SEC"), the City has agreed pursuant to the terms of the Bond Resolution as follows: (a) The City undertakes and agrees to provide to each nationally recognized municipal securities information reposkory (each a "NRMSIR") and to the State of Florida information deposkory (the "SID") if and when such a SID is created 0) the City's general purpose financial statements generally consistent with the financial statements presented in Appendix B to this Official Statement, and (h) the information concerning the Utilities Tax collections within the City with respect to electricity, gas and fuel oil, the Utilities Tax rate or rates, exemptions from the Utilities Tax and amendments to the Utilities Tax Ordinance generally consistent with the information described herein under the heading "Utilities Tax". The information referred to in clauses (~ and (ii) is herein collectively referred to as the "Annual Information." (b) The Annual Information described in clause (~ of paragraph (a) above in audited form (for as long as the Gty provides such financial information in audited form) is expected to be available on or before March 31 of each year for the fiscal year ending on the preceding September 30, commencing March 31, 2003 for the fiscal year ending on the preceding September 30, 2002. The Annual Information referred to in clause (i) of paragraph (a) above in unaudited form (if the audited financial statements are not available or if the City no longer provides such financial information in audited form) will be available on or before March 31 for the fiscal year ending on the preceding September 30. The City also agrees to provide the Annual Information to each registered owner and Beneficial Owner of the Bonds who request such information and pays to the City its costs of reproduction and transmission of such Annual Information. The Gty agrees to provide to each NRMSIR and the SID, if any, timely notice of its failure to provide the Annual Information. Such notice shall also indicate the reason for such failure and when the City reasonably expects such Annual Information will be available. (c) The Annual Information referred to in clause (~) of paragraph (a) above and presented in Appendix B to this Official Statement has been prepared in accordance with governmental accounting standards promulgated by the Government Accounting Standards Board, as in effect from time to time, as such principles are modified by generally accepted accounting principles, promulgated by the Financial Accounting Standards Board, as in effect from time to time, and such other State of Florida mandated accounting principles as in effect from time to time. (d) If, as authorized by paragraph (f) below, the City's undertaking with respect to paragraph (c) above requires amending, the Gty undertakes and agrees that the Annual Information described in clause (i) of paragraph (a) above for the fiscal year in which the amendment is made will, to the extent possible, present a comparison between the Annual Information prepared on the 19 basis of the new accounting principles and the Annual Information prepared on the basis of the accounting principles described in paragraph (c) above. The City agrees that such a comparison will, to the extent possible, include a qualitative discussion of the differences in the accounting principles and the impact of the change on the presentation of the Annual Information. (e) The City undertakes and agrees to provide in a timely manner, to each NRMSIR or to the Municipal Securities Rulemaking Board and to the SID, if any, notice of the occurrence of any of the following events with respect to the Bonds, if material: Principal and interest payment delinquencies; (ii) Non-payment related defaults; Unscheduled draws on any reserve account reflecting financial difficulties; (iv) Unscheduled draws on credit enhancements reflecting financial difficulties; (v) Substitution of credk or liquidity providers; or their failure to perform; Adverse tax opinions or events affecting the tax-exempt status of the Bonds; (vh) Modifications to rights of Bondholders; (viii) Bond calls (other than scheduled mandatory sinking fund redemptions); (ix) Defeasances of the Bonds; Release, substitution, or sale of property securing repayment of the Bonds; and (xi) Rating changes. Notwithstanding the foregoing, notice of the events described in clauses (8) and (9) above need not be given any earlier than the time notice is required to be given to the registered owners of the Bonds. (0 Notwithstanding any provision of the Bond Resolution to the contrary regarding amendments or supplements, the City undertakes and agrees to amend ancL/or supplement the City's undertaking (including the amendments referred to in paragraph (d) above) only if: The amendment or supplement is made only in connection with a change in circumstances existing at the time the Bonds were originally issued that arises from (i) a change in law, (ii) SEC pronouncements or interpretations, (ih') a judicial decision affecting 2O the Rule or (iv) a change in the nature of the City's operations or the activities that generate the Utilities Tax; The City's undertaking, as amended, would have complied with the requirements of the Rule at the time the Bonds were originally issued after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and The amendment or supplement does not materially impair the interest of the registered owners and Beneficial Owners of the Bonds as determined by Bond Counsel or by a majority of the registered owners of the Bonds. In the event of an amendment or supplement under the City's undertaking, the City shall describe the same in the next report of Annual Information and shall include, as applicable, a narrative explanation of the reason for the amendment or supplement and its impact, if any, on the financial information and operating data being presented in the Annual Information. (g) The City's undertaking as set forth in the Bond Resolution and described herein shall terminate if and when the Bonds are paid or deemed paid within the meaning of the Bond Resolution. (h) The City acknowledges that its undertaking pursuant to the Rule set forth in the Bond Resolution and described herein is intended to be for the benefit of the registered holders and Beneficial Owners of the Bonds and shall be enforceable by such holders and Beneficial Owners; provided that, the holder's and Beneficial Owners' right to enforce the provisions of the City's undertaking shall be limited to a right to obtain specific enforcement of the City's obligations under the Bond Resolution and described herein, and any failure by the City to comply with the provisions of its undertaking shall not be or constitute a covenant or monetary default with respect to the Bonds under the Bond Resolution. (i) The City reserves the right to satisfy its undertaking under the Bond Resolution through agents; and the City may appoint such agents without the necessity of amending the Bond Resolution. The City may also appoint one or more employees of the City to monitor and be responsible for the City's undertaking under the Bond Resolution. (j) "Beneficial Owner" shall mean, for purposes of the City's undertaking, any person which (i) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries), or (h) is treated as the owner of any Bonds for federal income tax purposes. The City has not failed to comply with any previous undertaking in a written contract or agreement to provide continuing disclosure pursuant to the Rule. ENFORCEABILITY OF REMEDIES The remedies available to the owners of the Bonds under the Bond Resolution and any policy of municipal bond insurance referred to herein are in many respects depended upon judicial 21 actions which are often subject to discretion and-delay. Under existing constitutional and statutory law and judicial decisions, including specifically Tide 11 of the United States Code, the remedies specified by the Federal Bankruptcy Code, the Bond Resolution and any policy of municipal bond insurance referred to herein may not be readily available or may be limited. The various legal opinions to be delivered concurrently with the delivery of the Bonds (including Bond Counsel's approving opinion) will be qualified as to the enforceability of the various legal instruments, by limitations imposed by bankruptcy, reorganization, insolvency, or other similar laws affecting the fights of creditors or by such principles of equity as the court having jurisdiction may impose with respect to certain remedies which require or may require enforcement by a court of equity. LITIGATION There is no litigation or controversy of any nature now pending or threatened (i) to restrain or enjoin the issuance, sale, execution or delivery of the Bonds or (ii) in any way questioning or affecting the validity of the Bonds, the Bond Resolution, any proceedings of the city taken with respect to the authorization, sale or issuance of the Bonds or the pledge or application of any moneys provided for the payment of the Bonds. The City is a party from time to time in various law suits incident to its operations. In the opinion of Susan A. Ruby, Esquire, City Attorney, there are no pending legal proceedings to which the City is a party, the ultimate disposkion of which would have a material adverse effect on the finances or operations of the City or its ability to meet its obligations with respect to the Bonds. GENERAL PURPOSE FINANCIAL STATEMENTS The General Purpose Financial Statements and other information of the City for the fiscal year ended September 30, 2001 are included in Appendix B to this Official Statement. Such excerpts from the City's Comprehensive Annual Financial Report, including the auditor's report thereon, have been included in this Official Statement as public documents and consent from the auditors was not requested. The auditors have not performed any services relating to, and are therefore not associated with, the issuance of the Bonds. FINANCIAL ADVISOR The City has retained Public Financial Management, Inc., Orhndo, Florida, as financial advisor (the "Financial Advisor") to the Cityin connection with the preparation of the City's phn of financing and with respect to the authorization and issuance of the Bonds. Although the Financial Advisor assisted in the preparation of this Official Statement, the Financial Advisor has not undertaken to make an independent verification or to assume responsibility for the accuracy; completeness or faimess of the information contained in this Official Statement. Public Financial Management, Inc. is a financial advisory consulting organization and is not engaged in the business of underwriting, marketing or trading of municipal securities or any other negotiable instruments. VERIFICATION OF MATHEMATICAL COMPUTATIONS The accuracy of (1) the mathematical computations of the adequacy of maturing principal of and interest earned on the Government Obligations to be held under the Escrow Deposit Agreement for the Series 1992 Bonds, Series 1994 Bonds and the Series 1995 Bonds to pay, when 22 due or redeemed the principal of, premium, if any, and interest on the Series 1992 Bonds, Series 1994 Bonds and the Series 1995 Bonds, and (2) the mathematical computations supporting the conclusion that the Bonds are not "arbitrage bonds" under Section 148 of the Code will be verified for the City by Causey Derngen & Moore, Inc., independent certified public accountants. Such verification of mathematical computations will be based upon information supplied by the City and the Underwriter and on interpretation of Section 148 of the Code provided byBond Counsel. MISCELLANEOUS All information included herein has been provided by the City, except where attributed to other sources. The summaries of and references to all documents, statutes, reports and other instruments referred to herein do not purport to be complete, comprehensive or definitive, and each such reference or su~mry is qualified in its entirety by reference to each such document, statute, report or other instrument. Copies of all such documents referred to herein are on file with the City Clerk of the City at 100 N.W. First Avenue, Delray Beach, Florida 33444. The information herein has been compiled from official and other sources and, while not guaranteed by the City, is believed to be correct. As far as any statements made in this Official Statement and the appendices attached hereto involve matters of opinion or of estimates, whether or not expressly stated, they are set forth as such and not as representatives of fact and no representation is made that any of the estimates will be realized. AUTHORIZATION OF AND CERTIFICATION CONCERNING OFFICIAL STATEMENT The delivery of this Official Statement has been authorized by the City Commission. Concurrently with the delivery of the Bonds, the undersigned will furnish their certificate to the effect that, to the best of their knowledge, this Offichl Statement other than information provided by DTC and the Bond Insurer, did not as of its date, and does not as of the date of delivery of the Bonds, contain any untrue statement of a material fact or omit to state a material fact which should be included therein for the purpose for which this Official Statement is to be used, or which is necessary in order to make the statements contained therein, in the light of the circumstances in which they were made, not misleading. CITY OF DELRAY BEACH, FLORIDA By: Mayor By: City Manager 23 APPENDIX A General Information Concerning the City of Delray Beach and Palm Beach County GENERAL INFORMATION CONCERNING THE CITY OF DELRAY BEACH AND PALM BEACH COUNTY The following ~nformation concerning City of Dekay Beach, Florida (the "City"), Palm Beach County, Florida (the "County"), and the State of Florida is included only for the purposes of providing general background information. The information has been compiled by the City and on behalf of the C~ty, and such compilation revolved oral and written commumcation with various sources as indicated. The information in th~s Appendix A is subject to change. CITY OF DELRAY BEACH Introduction The City, approxwnately 16 square rmles in area, xs located ~n the southeast portion of the State of Florida, in the southeast section of the County. Incorporated in 1911, the City has an esttrnated population of 61,527 (2002) and an esttmated seasonal population of 10,694 (2000) based on prolections by the City's Planning and Zoning Department. Climate The climate of the City ~s best described as subtropical marine. The average year-round temperature is 74.1 degrees w~th the mean winter temperature at 65.9 degrees and the summer mean temperature at 82.3 degrees. Rainfall occurs year-round, but is heaviest m the summer; the average annual rainfall is 64.26 roches. The rmld chmate ~s primarily a result of the proxm'nty to the Gulf Stream and the prevailing ocean breezes. City Government The C~ty Commassion of the City (the "Commission") is the principal legislative and govermng body of the Cra,;. The Comnusslon's marling address xs 100 N.W. Frrst Avenue, Delray Beach, Florida 33444. The Clt3~ operates under a comrmsslon-manager form of government. The Mayor, elected evexy txvo years, presides over a board of four commission members xvho are elected to txvo-year altcrnatmg terms by the community at large. The City Comrnission appoints the City Manager, City Attorney and certain, general advisory boards. Major departments of the C~ty include: Parks and Recreation, Pubhc Ufiliues, Engmeenng, Pubhc Works, C~ty Clerk, Finance, Commumty Improvement, Human Resources, Pohce, F~re and Planning & Zoning. The City Manager The chief admimstrauve official of the City ~s the C~ty Manager. Th~s official ~s directly responsible to the Comrmss~on for adrmmstrauon and operauon of various divisions under the Comrmssion and for execuuon of all Comrmssion pohc~es. The (hty Manager ~s also responsible to the Commission for preparauon of the C~'s budget and for control of expenditures throughout the budget year. A-1 0170o51~1~,03/21077928~ 2 Education The City is served by four elementary schools, one middle school, and one high school, all operated by the Palm Beach County School Board. Higher education xs available at Palm Beach Community College (11 miles to the north), Florida Atlantic Umversity (11 males to the south), and South County Technical Center (just north of the C~ty). Florida Atlanuc University is a four year and graduate umversity, accepting lumor college transfers for their last two years. It has s~x colleges: Business and Public Administrauon, Education, Engineering, Humaniues, Natural Science and Social Science. Masters degrees are offered in all fields. The Palm Beach County School Board operates 74 elementary schools, 20 middle schools, 16 senior high schools and 10 special schools. Transportation Lying along Florida's Gold Coast between Miamt and West Palm Beach, the City has benefited greatly from well-developed transportation systems servicing all of Florida's southeast coast. There are mght north-south highways which run through Palm Beach County, including U.S. Highway 1, Congress Avenue, State Road A1A, the Florida Turnpike and Interstate 95. U.S. Highway 1 and Congress Avenue are the main arteries through the City runmng north and south. The Florida Turnptke and Interstate 95 have entrance access at Delray Beach. There are also two rarlroads, Florida East Coast Railway and Seaboard Coast Line, and four east-west h~ghways to accommodate surface transportauon in Palm Beach County. Bus transportation ~s also available in the City through the Count), operated bus system. The Port of Palm Beach, located xv~th~n 30 miles of the Cit-3,, operates ship terminal facilities on approxn'nately 90 acres of land located m Rtv~era Be. :h, Florida and fronung on Lake Worth, Florida. A 35-foot deep channel to the Lake Worth Inlet pr..vtdes access to the port facihties. Port Everglades, xvith~n 50 maes of the Ctty is a major port for cruise and cargo transportation. Commercial air servtce is provided at Palm Beach International Airport ("PBIA") by major mr carriers and commuter azrhnes. PBIA ts fifteen rmles to the north of the C~ty. The volume of passenger traffic at PBIA tncreased from 5,842,594 in 2000 to 5,934,904 tn 2001. PBIA also serves general avtauon traffic, and there are five general avmuon au'ports m the Count3,. The Fort Lauderdale-Hollywood International Arrport and the Miarm International Airport are xvithtn 50 maes to the South of the The C~ty ~s served by Greyhound Bus Ltnes which provides transportauon to most major Florida cities. Amtrak provides passenger raft accommodauons and has a station stop located in the City. The City is also served by the Tri-County Raft System ("Tn-Rail"). Tri-Rail, is a highspeed commuter rail line which operates regularly scheduled sen, ice between Mmmi and West Palm Beach. Tri-Rail has a station stop located in the C~ty. CITY OF DELRAY BEACH POPULATION ESTIMATES The following table shows the City populanon and the annual average percentage changes from 1980 to 1990 and from year to year from 1990 through 2002. Year City Annual Population Percentage Change 1980 34,329 1990 47,181 37.4% 1991 48,206 2.2 1992 48,346 0.3 1993 48,644 0.6 1994 49,298 1.3 1995 50,195 1.8 1996 52,039 3.7 1997 52,920 1.7 1998 53,471 1.0 1999 53,589 0.2 2000 60,020 12.0 2001 60,645 1.0 2002 61,527 1.5 Sources U S. Bureau of the Census as of April 1, for the years 1980 and 1990 through 2000; Umverstty of Florida, Bureau of Econotmc Business Research for the years 2001 and 2002, Cttx; Planmng and Zomng Department for City populanon estimates for all other years. A-3 CITY OF DELRAY BEACH BUILDING PERMIT ACTIVITY The number of budding permits issued for industrial, commercial and residential construction within the City from 1991 through 2002 and the value of such construction is shown below: Industrial and Commercial Construction Residential Construction FiscalYear Ended Number of September30 Number of Permits Value Units Value 1991 27 $11,767,551 203 $21,348,434 1992 13 8,405,390 403 32,160,179 1993 18 8,193,527 172 20,894,643 1994 8 3,224,875 364 39,818,084 1995 16 5,006,576 242 27,963,390 1996 31 17,796,738 800 52,207,344 1997 34 6,852,230 489 58,382,613 1998 24 9,343,455 291 39,461,414 1999 26 7,850,092 350 39,407,811 2000 42 16,897,724 343 39,410,536 2001 55 27,106,834 536 55,920,946 2002 36 19,886,320 599 59,890,130 Source C~q, of Delray Beach Comprehensive Annual Fmancxal Report for the year ended September 2001 for years 1991 through 2001, Commumty Improvement Department esumates fo: 2002 [REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY] A-4 PALM BEACH COUNTY, FLORIDA General Introduction Palm Beach County, Florida was founded m 1909 and encompasses an area of 2,023 square miles. It is located on the south lower east coast of the Florida penmsula, w~th 46 miles of Atlantic Ocean frontage and 25 nules of frontage on Lake Okeechobee. The County has a semi-tropical chmate w~th an average temperature of 74.5F degrees and an average rainfall of 60.77 roches. These and other natural amenities, including 88 local, State and Federal recreauonal areas of more than 10 acres and 163 golf courses, have enabled the Count)' to develop a year-around tourist industry. There are 38 incorporated mumc~paliues within the County, nme of which have a population m excess of 25,000. West Palm Beach ~s the County seat and ~s the largest city in the County, with a 2001 U.S. Census populanon of 1,154,464. POPULATION GROWTH Population In 2001, Palm Beach County was the thtrd largest county m the State of Florida in terms of population. Its population increased 65.3% m the 1970-1980 decade, 49.7% m the 1980-1990 decade and 23.1% in the 1990-2000 decade. Palm Beach County Florida United States Year Populations Change Population Change Population Change 1994 937,190 2.1% 13,878,905 2.0% 259,718,000 1.0% 1995 962,802 2.7 14,149,317 1.9 262,176,000 .9 1996 981,793 2.0 14,411,563 1.9 266,538,000 1.7 1997 1,003,798 2.2 14,712,365 2.1 267,636,000 .4 1998 1,020,521 1.7 15,475,000 5.2 270,733,000 1.2 1999 1,042,196 2.1 15,322,000 (1.0) 272,190,000 .5 2000~) 1,131,184 8.5 15,982,378 4 3 275,860,949 1.3 2001 1,154,464 2.1 16,331,739 2.2 285,371,621 3.4 Duc to the census, there was an adlustment for the population of Pakn Beach County. Source Umvers~ty of Florida, Bureau of Econmmc and Busaness Research and the U S Bureau of Census. Palm Beach Counq' and Florida data as as of April I Umted States data as as of October 1 A-5 Age Distribution The age distribution in the County- is sm'filar to that of Florida, but differs s~gnificantly with that of the nation. Both the County and Florida have a considerably larger proportion of persons 65 years and olden than the rest of the nation. PALM BEACH COUNTY POPULATION DISTRIBUTION BY AGE GROUP(° Age Group 2000 1999 1998 1997 1996 1995 1994 0-14 18% 18% 18% 18% 18% 18% 18% 15-64 59 59 58 58 58 58 58 65+ 23 23 24 24 24 24 24 (~) Totals may not add to 100% because of rounding Source. Umversity of Florida, Bureau of Economic and Business Research and the U.S Bureau of Census. Income The folloxvmg table shows the per capita personal income reported for Palm Beach County, the State of Florida and the Umted States. PER CAPITA PERSONAL INCOME Palm Beach County Florida U.S. Year Dollars % of Fla. % of U.S Dollars % of U.S. Dollars 1992 $31,028 156.7% 154.3% $19,797 98.5% $20,105 1993 32,230 156.1 155.0 20,650 99.3 20,800 1994 33,862 155.5 153.6 21,777 98.8 22,044 1995 36,213 156.5 155.0 23,139 99.1 23,359 1996 38,081 157.4 155.8 24,198 99.0 24,436 1997 38,772 156.3 153.3 24,799 98.1 25,288 1998 40,044 149.2 147.2 26,845 98.7 27,203 1999 41,907 150.8 146.8 27,781 97.3 28,546 Source: UmvcrsltT of Florida, Bureau of Economic and Business Research Note Data for 2000 ,md 2001 is not avvalable. A-6 Employment Tourism and agriculture, together w~th the service ~ndustries related to these activities, are the leading sources of income for the County's residents. Manufacturing, primarily electronics and other high technology products, also play an wnportant role in the County's economy. The table that follows shows the County's estimated average annual non-farm employment by economic sector. PALM BEACH COUNTY ESTIMATED AVERAGE ANNUAL NON-AGRICULTURAL EMPLOYMENT BY ECONOMIC SECTOR 2000 1999 1998 1997 1996 All Industries 424,501 406,123 396,371 378,679 367,398 Agriculture Forestry and Fisheries 17,328 18,070 18,590 18,308 17,850 Mmmg 18 13 14 23 24 Construcuon 30,415 27,054 26,157 24,789 24,068 Manufacturing 30,715 32,542 30,638 29,926 28,980 Transportation Communicauons and Pubhc Utilities 16,481 15,916 15,692 15,184 15,316 Wholesale Trade 23,044 21,920 21,821 20,375 19,132 Retail Trade 94,608 92,027 92,112 89,028 88,086 Finance Insurance and Real Estate 33,333 32,312 32,050 29,296 27,830 Sen4ces 176,641 164,098 156,819 149,769 143,853 Other 1,918 2,171 2,478 1,982 2,259 Source: Umvers~ty of Florida, Bureau of Economic and Bus~ness Research, based upon data from U.S Bureau of the Census; 1998-2001 Florida Stansucal Abstracts A-7 The data on County unemployment Lq the following table represents annual averages. PALM BEACH COUNTY ANNUAL AVERAGE LABOR FORCE AND UNEMPLOYMENT ESTIMATES Unemployment Rates C~vflian Palm Beach United Year Labor Force County. Florida States 1995 454,852 6.2% 5.4% 5.6% 1996 461,526 7.0 5.2 5.4 1997 482,486 6.3 4.8 4.9 1998 507,754 5.5 4.3 4.5 1999 543,006 4.8 4.0 3.8 2000 524,708 4.1 3.6 3.8 2001 541,377 5.9 4.5 4.7 Source' Florida Department of Labor and Employment Security; Bureau of Labor Market Unemployment Informauon, Labor Stausucs Department. Largest Employers The folloxvmg table shoxvs employment at the ten largest private employers in the County. Employees Apphed Cards (Financml - Credit Cards) Florida Power & Light Company (Uulines) Boca Raton Resort & Club (Hotel) Office Depot (Retail - Office Supphes) The Breakers (Hotel) Siemens Companies (PBX Systems) Palm Beach Newspapers, Inc (Nexvspaper Pubhshing) Pratt & Whitney A~rcraft (Jet Engines) Motorola Inc. (Electromc Pagers) Bell South (Utflmes) 2,500 2 300 I 850 1 500 1. 500 1 500 1.300 1300 1 300 1,200 Source' Bus~ness Development Board of Palm Beach Count), A-8 Tourism Visitors to the Palm Beaches have a significant economic impact on the County. According to the Florida Department of Business Regulatton, there were 231 licensed hotels and motels in the County, having a total of over 15,000 rooms. The Tourism Development Council of Palm Beach County esUmates that over three (3) mflhon people visit the County annually and spend approximately $1.1 bilhon. Agriculture Agriculture, together with the related service industries, is the leading source of income for the County's residents. The "Glades" region of the County is one of the nauon's most productive agricultural areas. Palm Beach County is the largest agricultural county in Florida and the fourth largest m the United States, with annual sales in excess of $2 billion. Banking The total deposits of banking mstituuons m the County as of September 30 of each of the years indicated below were as follows: Total Bank Deposits (m thousands) F1scal Year Federal Savings and Commercial Banks Loan Associations 1994 $8,601,035 $7,805,278 1995 9,055,476 7,606,601 1996 9,545,424 6,578,158 1997 9,911,930 5,941,909 1998 10,715,881 6,949,839 19990) 13,283,898 7,243,923 2000 12,843,897 7,646,519 2001 13,841,347 8,571,953 0) FDIC Webs~te Florida League of Financial Insmut~ons data was not available for 1999 Source' Florida League of Fmancml Insutunons. A-9 Construction Building permit activity 111 the County has been reported as follows: BUILDING PERMIT ACTIVITY COUNTY OF PALM BEACH, FLORIDA (DOLLARS IN THOUSANDS) 1996 - 2001 Value of Building Permits Issued Fiscal Residential Commercial Total Permit Year Units Value Value Other(i) Valuation 1996 9,311 $ 932,675 $143,940 323,503 1,400,118 1997 6,060 979,247 188,227 451,299 1,618,773 1998 10,677 1,159,302 227,318 752,374 2,138,994 1999 10,242 1,217,582 394,868 776,015 2,388,465 2000 10,026 1,507,878 360,271 918,780 2,786,929 2001 10,091 1,377,870 484,771 798,827 2,661,467 0) Hotels, motels, mobile home parks, and miscellaneous. Source The Palm Beach County Department of Planmng, Zomng and Bmldmg. Retail Sales Total retail sales in the County for the last seven calendar years have been as follows for the years lnchcated: Retail Sales Year Retail Sales 1994 $21,680,285,125 1995 23,746,717,448 1996 24,818,102,000 1997 27,600,033,550 1998 27,828,417,249 1999 30,213~35,156 2000 34,393,336,408 Source: State of Florida, Department of Revenue. A-10 APPENDIX B General Purpose Financial Statements of the City of Delray Beach APPENDIX C Summary of Certain Provisiom of the Bond Resolution APPENDIX D Form of Bond Counsel Opinion APPENDIX E Specimen Municipal Bond Insurance Policy Public Financial Management Fln.lncla~ and In~e~tmen~ ~vl~om Suite 720 201 ~il3 Orange Avenue Odando, FL 32801-3470 407 648-~38 407-648-1323 fax Exhibit D Dccembex 3, 2002 The City Commission of The City of Dekay Beach, Florida 100 N.W. 1 '~ Avenue Delray Beach, Florida 33444 Dear Ladies and Gentleman: In serving in our capacity as Financial Advisor to the City of Delray Beach, Florida on the City's Utilities Tax Revenue Refunding Bonds, Series 2002, Public Financial Management, Inc. is zecommending the use of the negotiated sale process as opposed to the competitive sale format. We believe that given the cu~ent volatility of the tax-exempt munidpal market, the negotiated sale process is most beneficial to the City. Additionally, we are of the opinion that the use of bond insurance to insure the pfirtcipal and interest payments on the Bonds and a surety bond in lieu of the debt service reserve fund provides economic benefit to the City, and are therefore recommending its use. Sincerely, Public Financial Management, Inc., Senior Managing Consultant Exhibit E November 25, 2002 VIA FEDEX Mr. Joe Safford, Finance Director City of Delray Beach 100 NW First Avenue Delray Beach, Florida 33444 Re: Not to Exceed $15,505,000 aggregate principal amount of City of Delray Beach, Florida Utilities Tax Refunding Revenue Bonds, Series 2002 Dear Mr. Safford: Please find attached two originals each of our commitment letter and debt service reserve commitment letter in respect of the above-referenced issue. Please return one fully executed copy of each to Ms. Lillie Santana of our office, prior to any reference to Financial Security as insurer of the issue being made in marketing efforts in respect of the issue. Please note that a blacklined copy of each draft of each financing document and opinion, each draft of the preliminary and final official statements and the bond proof should be dehvered to us via e-mail, if possible, for review and comment. Please note that Financial Security's website may be accessed at www.fsa.com/products/municipaledoc.php. The logo, statement of insurance, disclosure language, specimen policy, procedures for premium payment, form of opinion and form of disclosure, no default and tax certificate may be accessed and downloaded as needed. Financial Security will require, prior to closing, six hard copies of the final official statement. We will deliver to Bond Counsel, at the preliminary closing, assuming the requirements of the commitment letter have been met, an opinion of counsel as to the enforceability of the policy, a disclosure, no default and tax certificate of Financial Security and the executed policy. Prior to the closing, Financial Security will obtain rating letters from the rating agencies indicated in the official statement. Note that any questions with regard to rating agency fees should be directed to the respective rating agency. Please ensure the following people are added to the Distribution List for this Financing: Francis J. Coughlin, Jr., Associate General Counsel Juliet Kong, Analyst Lillie Santana, Assistant Vice President Documentation and Closing Supervisor Telephone: Telecopier: E-Mad: Telephone: Telecopier: E-Mail: Telephone: Telecopier: E-Mail: (212) 339-3411 (212) 339-3529 FCoughlin@FSA.com (212) 893-9659 (212) 339-3450 JKong@FSA.com (212) 339-3537 (212) 339-0872 or (212) 339-3588 LSantana@FSA.com Financial Security requires one original and two copies of the final closing transcript of proceedings and it may be in the form of either hard copies or three CD-ROMs. Yours truly, CC: Francis J. Coughlin, Jr. Associate General Counsel Stephen D. Sanford, Esq.; Greenberg Traurig, LLP Mr. J.W. Howard, Managing Underwriter; Bear Stearns & Co., Inc. Jeffrey Blumenfeld, Esq.; Blank Rome Comisky & McCauley LLP Mr. Jay Glover; Public Financial Management, Inc. MUNICIPAL BOND INSURANCE COMMITMENT FINANCIAL SECURITY ASSURANCE INC. ("Financial Security" or "FSA") hereby commits to issue its Municipal Bond Insurance Policy (the "Policy") relating to whole maturities of the debt obligations described in Exhibit A attached hereto (the "Bonds"), subject to the terms and conditions set forth in this Commitment, of which Commitment Exhibit A is an integrated part, or added hereto (the "Commitment"). To keep this Commitment in effect after the Exp~rabon Date set forth in Exhibit A attached hereto, a request for renewal must be submitted to Financial Security prior to such Expiration Date. F~nancial Security reserves the right to refuse wholly or in part to grant a renewal. THE MUNICIPAL BOND INSURANCE POLICY SHALL BE ISSUED iF THE FOLLOWING CONDITIONS ARE SATISFIED: 1. The documents to be executed and delivered in connection with the issuance and sale of the Bonds shall not contain any untrue or misleading statement of a material fact and shall not fail to state a material fact necessary in order to make the information contained therein not misleading. 2. No event shall occur which would permit any underwriter or purchaser of the Bonds, otherwise required, not to be required to underwrite or purchase the Bonds on the date scheduled for the issuance and delivery thereof ("Closing Date"). 3. There shall be no material change in or affecting the Bonds (including, without limitation, the security for the Bonds) or the financing documents or the Official Statement (or any similar disclosure documents) to be executed and delivered in connection with the issuance and sale of the Bonds from the descriptions or forms thereof approved by F~nanc~al Security. 4. The Bonds shall contain no reference to Financial Security, the Policy or the insurance evidenced thereby except as may be approved by Financial Security. BOND PROOFS SHALL HAVE BEEN APPROVED BY FINANCIAL SECURITY PRIOR TO PRINTING. The Bonds shall bear a Statement of Insurance in the form provided by Financial Secunty. 5. Financial Security shall be provided with' (a) Executed copies of all financing documents, any disclosure document (the "Official Statement") and the various legal opinions delivered ~n connecbon with the issuance and sale of the Bonds (which shall be dated the Closing Date and which, except for the opimons of counsel relating to the adequacy of d~sclosure, shall be addressed to Financial Secunty or accompanied by a letter of such counsel permitting Financial Security to rely on such opinion as if such opinion were addressed to Financial Secunty), including, w~thout limitation, the approving opinion of bond counsel. Each of the foregoing shall be in form and substance acceptable to Financial Security. Copies of all drafts of such documents prepared subsequent to the date of the Commitment (blacklined to reflect all revisions from previously reviewed drafts) shall be furnished to Financial Security for rewew and approval. Final drafts of such documents shall be provided to Financial Security at least three (3) business days prior to the issuance of the Pohcy, unless F~nancial Security shall agree to some shorter period. (b) Evidence of wire transfer in federal funds of an amount equal to the insurance premium, unless alternative arrangements for the payment of such amount acceptable to Financial Security have been made prior to the delivery date of the Bonds. (c) Standard & Poor's Credit Market Services, Moody's Investors Service Inc. and Fitch IBCA, Inc. will separately present bills for their respective fees relating to the Bonds. Payment of such bills should be made directly to such rating agency. Payment of the rating fee is not a condition to release of the Policy by F~nancial Secunty. 6. Promptly after the closing of the Bonds, Financial Security shall receive three completed sets of executed documents (one original and either (0 two photocopies (each unbound) or (10 three compact discs). 7. The Official Statement shall contain the language prowded by Financial Security and only such other references to Financial Security or otherwise as Financial Security shall supply or approve. FINANCIAL SECURITY SHALL BE PROVIDED WITH SIX PRINTED COPIES OF THE OFFICIAL STATEMENT. EXHIBITA MUNICIPAL BOND INSURANCE COMMITMENT TERM SHEET Issuer: City of Delray Beach, Florida Name of Bonds Insured: Utilities Tax Refunding Revenue Bonds, Series 2002 Principal Amount of Bonds Insured: Not to Exceed $15,505,000 Date of Commitment: November 25, 2002 Expiration Date: Friday, January 24, 2003* Premium: .325% of total debt service on the Bonds Insured Additional Conditions: The amortization schedule for, and final maturity date of, the Bonds shall be acceptable to Financial Security. The Issuer shall covenant not to issue any other limited tax bonds that are secured by a lien that is senior to the lien securing the Bonds. 3. See attached Exhibits B-C. Terms used in this Commitment and not otherwise defined shall have the meanings ascribed to them in the document authorizing the issuance of and setting forth the terms for the Bonds described above (the "Resolution"). FINANCIAL SECURITY ASSURANCE INC. Authorized Officer *To keep the Commitment in effect to the Expiration Date set forth above, Financial Secudty must receive a duplicate of this Exhibit A executed by an authorized officer by the earlier of the date on which the Official Statement containing disclosure language about Financial Security ~s c~rculated and ten days from the date of this Commitment. The undersigned agrees that if the Bonds are insured by a policy of municipal bond insurance, such insurance shall be provided by Financial Security in accordance with the terms of the Commitment. CITY OF DELRAY BEACH, FLORIDA Authorized Officer C \Documents and Setbngs\wdhamsm GTLAW\Local Setbngs\Temporary Intemet Fdes\OLK3897~EMAIL 59019_N doc OPINION REQUIREMENTS EXHIBIT B Page 1 of 1 The Bond Resolution, as supplemented, is a legal, valid and binding obligation of the parties thereto, has been duly authorized, executed and delivered and is enfomeable in accordance with its terms. There does not exist any action, suit, proceeding or investigation pending, or to the best of such counsel's knowledge, threatened which if adversely determined, could materially adversely affect (a) the financial condition of the Issuer, (b) the ability of the Issuer to perform its obligations under the Related Documents, (c) the security for the Bonds, or (d) the transactions contemplated by the Bond Resolution. Nothing has come to the attention of disclosure counsel which would cause them to believe that the final Official Statement (excluding information provided by Financial Security), as of its date and the date of ~ssuance of the Policy, contained any untrue statement of a material fact or omitted to state a material fact required to be stated therein or necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading. The Bonds are special, limited obligations of the Issuer payable solely from and secured solely by a pledge of and first priority lien upon the Utilities Tax revenue levied and collected by the Issuer and deposited in the Sinking Fund created and established pursuant to the terms and provisions of the Bond Resolution. C \Documents and Sethngs\w~lhamsm GTLAW\Local Setbngs\Temporar¥ Internet Fdes\OLK3897\EMAIL 59019_N doc BOND RESOLUTION REQUIREMENTS EXHIBIT C Page 1 of 4 The Resolution shall incorporate the following requirements either in one section or article entitled "Provisions Relating to Bond Insurance" (or the like), the provisions of which section or article shall be stated in the Resolution to govern, notwithstanding anything to the contrary set forth in the Resolution, or indwidually in the appropriate sections: (a) "Insurance Policy" shall be defined as follows: "the insurance policy issued by the Insurer guaranteeing the scheduled payment of principal of and interest on the Bonds when due". "Insurer" shall be defined as follows: "Financial Security Assurance Inc., a New York stock insurance company, or any successor thereto or assignee thereof". (b) In the definition of Permitted Investments delete the capacity of the Credit Facility Issuer to approve investments. (c) The Insurer shall be deemed to be the sole holder of the Insured Bonds for the purpose of exercising any voting right or privilege or giving any consent or direction or taking any other action that the holders of the Bonds insured by it are entitled to take pursuant to paragraph H of Section 4 of Resolution R-98-91. (d) The Insurer shall be included as a third party beneficiary to the Resolution. (e) Upon the occurrence of an extraordinary optional or special or extraordinary mandatory redemption in part, the selection of Bonds to be redeemed shall be subject to the approval of the Insurer. The exercise of any provision of the Resolubon which permits the purchase of Bonds in lieu of redemption shall requIre approval of the Insurer wherein any Bond so purchased is not extinguished. (f) No modification or amendment to the Resolution or any other transaction document including any underlying secunty agreement (each a "Related Document") may become effective except upon obtaining the prior written consent of the Insurer. Copies of any modification or amendment to the Resolution or any other Related Document shall be sent to Standard & Poor's Credit Market Services and Moody's Investors Service, Inc. at least 10 days prior to the effective date thereof. (g) Unless the Insurer otherwise directs, upon the occurrence and continuance of an Event of Default or the occurrence and continuance of an event which with notice or lapse of time or both would constitute an Event of Default amounts on deposit in the Construcbon Fund shall not be d~sbursed but shall instead be apphed to the payment of debt service or redemption price of the Bonds. (h) The rights granted to the Insurer under the Resolution or any other Related Document to request, consent to or direct any action are rights granted to the Insurer in consideration of its issuance of the Insurance Policy. Any exercise by the Insurer of such rights is merely an exercise of the Insurer's contractual rights and shall not be construed or deemed to be taken for the benefit or on behalf of the Bondholders nor does such action evidence any position of the Insurer, positive or negative, as to whether Bondholder consent is required in addition to consent of the Insurer. (i) To accomplish defeasance the Issuer shall cause to be delivered (i) a report of an independent firm of nationally recognized certified public accountants or such other accountant as shall be acceptable to the Insurer ("Accountant") verifying the sufficiency of the escrow established to pay the Bonds ~n full on the maturity or redemption date {"Verification"), (ii) an Escrow Deposit Agreement (which shall be acceptable in form and substance to the Insurer), (iii) an opimon of nationally recognized bond counsel to the effect that the Bonds are no longer "Outstanding" under the Resolution and (iv) ~f there is a Paying Agent for the Bonds a certificate of discharge of the Paying Agent with respect to the Bonds; each Verification and defeasance opinion shall be acceptable in form and substance, and addressed, to the Issuer, the Paying Agent and the Insurer. The Insurer shall be provided with final drafts of the above-referenced documentation not less than five business days prior to the funding of the escrow. Bonds shall be deemed "Outstanding" under the Resolution unless and until they are in fact paid and retired or the above criteria are met 0) Amounts paid by the Insurer under the Insurance Policy shall not be deemed paid for purposes of the Resolubon and shall remain Outstanding and continue to be due and owing until pa~d by the Issuer in accordance w~th the Resolution. The Resolution shall not be discharged unless all amounts due or to become due to the Insurer have been paid in full or duly prowded for C \Documents and Sethngs\wdhamsm GTLAW\Local Settings\Temporary Intemet Fdes\OLK3897\EMAIL 59019_N doc (k) (i) (m) EXHIBIT C Page 2 of 4 Each of the Issuer and the Paying Agent covenant and agree to take such action (including, as applicable, filing of UCC financing statements and continuations thereof) as is necessary from time to time to perfect or otherwise preserve the priority of the pledge of Trust Estate under applicable law. Claims Upon the Insurance Policy and Payments by and to the Insurer. If, on the third Business Day prior to the related scheduled interest payment date or principal payment date ("Payment Date") there is not on deposit with the Paying Agent, after making all transfers and deposits required under the Resolution, moneys sufficient to pay the pnncipal of and interest on the Bonds due on such Payment Date, the Paying Agent shall give notice to the Bond Insurer and to its designated agent (if any) (the "Insurer's F~scal Agent") by telephone or telecopy of the amount of such deficiency by 12:00 noon, New York City time, on such Business Day. If, on the second Business Day pdor to the related Payment Date, there continues to be a deficiency in the amount available to pay the pnncipal of and interest on the Bonds due on such Payment Date, the Paying Agent shall make a claim under the Insurance Policy and give notice to the Insurer and the Insurer's Fiscal Agent (if any) by telephone of the amount of such deficiency, and the allocation of such deficiency between the amount required to pay interest on the Bonds and the amount required to pay principal of the Bonds, confirmed in writing to the Insurer and the Insurer's Fiscal Agent by 12:00 noon, New York City time, on such second Business Day by filling in the form of Notice of Claim and Certificate delivered with the Insurance Policy. In the event the claim to be made is for a mandatory sinking fund redemption installment, upon receipt of the moneys due, the Paying Agent shall authenticate and deliver to affected Bondholders who surrender their Bonds a new Bond or Bonds in an aggregate principal amount equal to the unredeemed portion of the Bond surrendered. The Paying Agent shall designate any portion of payment of principal on Bonds paid by the Insurer, whether by virtue of mandatory sinking fund redemption, maturity or other advancement of maturity, on its books as a reduction in the principal amount of Bonds registered to the then current Bondholder, whether DTC or its nominee or otherwise, and shall issue a replacement Bond to the Insurer, registered in the name of Financial Security Assurance Inc., in a pnncipal amount equal to the amount of principal so paid (without regard to authorized denominations); prowded that the Paying Agent's failure to so designate any payment or issue any replacement Bond shall have no effect on the amount of principal or interest payable by the Issuer on any Bond or the subrogation rights of the Insurer. The Paying Agent shall keep a complete and accurate record of all funds deposited by the Insurer into the Policy Payments Account (defined below) and the allocation of such funds to payment of interest on and principal paid in respect of any Bond. The Insurer shall have the right to inspect such records at reasonable times upon reasonable notice to the Paying Agent. Upon payment of a claim under the Insurance Policy the Paying Agent shall establish a separate special purpose trust account for the benefit of Bondholders referred to herein as the "Policy Payments Account" and over which the Paying Agent shall have exclusive control and sole right of withdrawal. The Paying Agent shall receive any amount paid under the Insurance Policy in trust on behalf of Bondholders and shall deposit any such amount in the Pohcy Payments Account and d~stribute such amount only for purposes of making the payments for which a claim was made. Such amounts shall be d~sbursed by the Paying Agent to Bondholders in the same manner as principal and interest payments are to be made with respect to the Bonds under the sections hereof regarding payment of Bonds. It shall not be necessary for such payments to be made by checks or w~re transfers separate from the check or wire transfer used to pay debt service with other funds available to make such payments. Notwithstanding anything to the contrary otherwise set forth in the Resolution, and to the extent permitted by law, in the event amounts pa~d under the Insurance Policy are applied to claims for payment of principal of or interest on the Bonds, interest on such principal of and interest on such Bonds shall accrue and be payable from the date of such payment at the greater of (~) the per annum rate of interest, publicly announced from time to time by JPMorgan Chase Bank or its successor at its principal office in the C~ty of New York, as its prime or base lending rate plus 3%, and (ii) the then applicable rate of interest on the Bonds provided that in no event shall such rate exceed the maximum rate permissible under applicable usury or similar laws limiting interest rates. Funds held in the Policy Payments Account shall not be invested by the Paying Agent and may not be applied to sabsfy any costs, expenses or liabihties of the Paying Agent. Any funds remaining in the Pohcy Payments Account following a Bond payment date shall promptly be remitted to the Insurer. The Insurer shall, to the extent it makes any payment of principal of (or, in the case of Capital Appreciation Bonds, accreted value) or interest on the Bonds, become subrogated to the rights of the recipients of such payments in accordance with the terms of the Insurance Policy. The obligations to the Insurer shall survive discharge or termination of the Related Documents. C \Documents and Settmgs\w~lhamsm GTLAW\Local Setbngs\Temporary Internet F~Ies\OLK3897~EMAIL 59019_N doc (n) (o) (P) (q) (~) EXHIBIT C Page 3 of 4 The Issuer shall pay or reimburse the Insurer any and all charges, fees, costs and expenses which the Insurer may reasonably pay or incur in connection with (i) the administration, enforcement, defense or preservation of any rights or security in any Related Document; (ii) the pursuit of any remedies under the Resolution or any other Related Document or otherwise afforded by law or equity, (iii) any amendment, waiver or other action with respect to, or related to, the Resolution or any other Related Document whether or not executed or completed, (iv) the violation by the Issuer or the Obligor of any law, rule or regulation, or any judgment, order or decree applicable to it or (v) any litigation or other dispute in connection with the Resolution or any other Related Document or the transactions contemplated thereby, other than amounts resulting from the failure of the Insurer to honor its obligations under the Insurance Policy. The Insurer reserves the right to charge a reasonable fee as a condition to execubng any amendment, waiver or consent proposed ~n respect of the Resolution or any other Related Document. After payment of reasonable expenses of the Paying Agent, the application of funds realized upon default shall be applied to payment of expenses of the Issuer or rebate only after the payment of debt service due and past due on the Bonds, together with replenishment of the Debt Service Reserve Fund. The Insurer shall be entitled to pay principal (or, in the case of Capital Appreciation Bonds, accreted value) or interest on the Bonds that shall become Due for Payment but shall be unpaid by reason of Nonpayment by the Issuer (as such terms are defined in the Insurance Policy) and any amounts due on the Bonds as a result of acceleration of the maturity thereof in accordance with the Resolution, whether or not the Insurer has received a Notice of Nonpayment (as such terms are defined in the Insurance Pohcy) or a claim upon the Insurance Policy. The notice address of the Insurer is: Financial Security Assurance Inc., 350 Park Avenue, New York, New York 10022-6022, Attention: Managing Director-Surveillance, Re: Policy No , Telephone: (212) 826-0100; Telecopier: (212) 339-3556. In each case in which notice or other communication refers to an Event of Default, then a copy of such notice or other communication shall also be sent to the attention of the General Counsel and shall be marked to indicate "URGENT MATERIAL ENCLOSED." The Insurer shall be provided with the following information: (i) Annual audited financial statements within 150 days after the end of the Issuer's fiscal year (together with a certification of the Issuer that it is not aware of any default or Event of Default under the Resolution), and the Issuer's annual budget within 30 days after the approval thereof together with such other information, data or reports as the Insurer shall reasonably request from time to bme; (~) Notice of any draw upon the Debt Service Reserve Fund within two Business Days after knowledge thereof other than (i) withdrawals of amounts in excess of the Debt Service Reserve Requirement and (ii) withdrawals in connection with a refunding of Bonds; Notice of any default known to the Paying Agent or the Issuer within five Business Days after knowledge thereof; (iv) Prior notice of the advance refunding or redemption of any of the Bonds, including the principal amount, maturities and CUSIP numbers thereof; (v) (vi) (vii) Notice of the resignation or removal of the Paying Agent and Bond Registrar and the appointment of, and acceptance of duties by, any successor thereto; Notice of the commencement of any proceeding by or against the Issuer commenced under the United States Bankruptcy Code or any other applicable bankruptcy, insolvency, receivership, rehabilitation or similar law (an "Insolvency Proceeding"); Notice of the making of any claim in connection with any Insolvency Proceeding seeking the avoidance as a preferential transfer of any payment of principal of, or interest on, the Bonds; C \Documents and Settlngs\w~lllamsm GTLAW\Local Setbngs\Temporary Intemet Flles\OLK389~EMAIL 59019_N doc EXHIBIT C Page 4 of 4 (s) (t) (u) (v) (viii) A full original transcript of all proceedings relating to the execution of any amendment or supplement to the Related Documents; and (ix) All reports, notices and correspondence to be delivered to Bondholders under the terms of the Related Documents, Notwithstanding satisfaction of other conditions to the issuance of Additional Bonds contained in the Resolution, no such issuance may occur (1) should any Event of Default (or any event which, once all notice or grace periods have passed, would constitute an Event of Default) have occurred and be continuing unless such default shall be cured upon such issuance and (2) unless the Debt Service Reserve Fund is fully funded at its requirement (~ncluding the new issue) upon the issuance of such Additional Bonds, in either case unless otherwise permitted by the Insurer. For tax-backed transactions, subordinate debt shall be subject to the Insurer's consent. In determining whether any amendment, consent or other action to be taken, or any failure to act, under the Resolution would adversely affect the security for the Bonds or the rights of the Bondholders, the Paying Agent shall consider the effect of any such amendment, consent, action or inaction as if there were no Insurance Policy. No contract shall be entered into nor any action taken by which the rights of the Insurer or security for or sources of payment of the Bonds may be impaired or prejudiced in any material respect except upon obtaining the prior written consent of the Insurer. If the proceeds of the Bonds include a refunding there shall be delivered an opinion of Bond Counsel addressed to the Insurer (or a reliance letter relating thereto) or a certificate of discharge of the Paying Agent for the Refunded Bonds to the effect that, upon the making of the required deposit to the escrow, the legal defeasance of the Refunded Bonds shall have occurred. If the Refunded Bonds are FSA-insured, at least three business days prior to the proposed date for delivery of the Policy with respect to the Refunding Bonds, the Insurer shall also receive (i) the verification letter, of which Financial Security shall be an addressee, by an independent firm of certified public accountants which ~s either nationally recognized or otherwise acceptable to the Insurer, of the adequacy of the escrow established to prowde for the payment of the Refunded Bonds in accordance w~th the terms and provisions of the Escrow Deposit Agreement, and (ii) the form of an opinion of Bond Counsel addressed to the Insurer (or a rehance letter relating thereto) to the effect that the Escrow Deposit Agreement is a valid and binding obligation of the parbes thereto enforceable in accordance w~th its terms (such Escrow Deposit Agreement to provide that only with the Insurer consent may an amendment occur). An executed copy of each of such opinion and reliance letter, if applicable, or Paying Agent's discharge certificate, as the case may be, shall be forwarded to the Insurer prior to delivery of the Bonds. C \Documents and Sett~ngs\w~lhamsm GTLAW\Local Settings\Temporary Intemet F~Ies\OLK389'AEMAIL 59019_N doc MUNICIPAL BOND DEBT SERVICE RESERVE INSURANCE COMMITMENT Issuer: Bonds Insured: Premium: Policy Limit: City of Delray Beach, Florida Bonds 2.00% of Policy Limit Date of Commitment: November 25, 2002 Expiration Date: Friday, January 24, 2003 A dollar amount equal to the Debt Service Reserve Requirement, as specified under the Resolution FINANCIAL SECURITY ASSURANCE INC. ("Financial Security"), a stock insurance company, hereby commits to issue its Municipal Bond Debt Service Reserve Insurance Policy (the "Reserve Policy"), in the form attached hereto as Exhibit A, relating to the above-described debt obligations (the "Bonds"), subject to the terms and conditions contained herein or added hereto. All terms used herein and not otherwise defined shall have the meanings ascribed to them in the document setting forth the security for and authorizing the issuance of the Bonds (the "Resolution"). To keep this Commitment in effect after the Expiration Date set forth above, a request for renewal must be submitted to Financial Security prior to such expiration date. Financial Secunty reserves the right to refuse wholly or in part to grant a renewal To keep the Commitment in effect to the Expiration Date set forth above, Financial Security must receive a duplicate of this Commitment executed by an appropriate officer of the Issuer by the date which is ten days from the date of this Commitment. THE RESERVE POLICY SHALL BE ISSUED UPON SATISFACTION OF THE FOLLOWING CONDITIONS: The documents to be executed and delivered in connection w~th the issuance and sale of the Bonds shall not contain any untrue or misleading statement of a material fact and shall not fail to state a material fact necessary in order to make the information contained therein not misleading. The Resolution shall provide: that the DSRF will be fully funded upon the issuance of any additional bonds and that the draws on the Reserve Fund shall be restored from the first available Revenues with not less than 1/12t' paid per month. There shall be no material change in or affecting the Bonds (including, w~thout limitation, the security for the Bonds) or the financing documents or the Official Statement (or any similar disclosure documents) to be executed and delivered in connection w~th the issuance and sale of the Bonds from the descnpbons or forms thereof approved by Financial Security. 4. Financial Security shall be provided with: (a) A letter from Greenberg Traurig, LLP ("Bond Counsel") addressed to Financial Security to the effect that Financial Security may rely on the approving opinion(s) of Bond Counsel as if such opinion(s) were addressed to Financial Security. (b) An opinion(s) of Bond Counsel, addressed to and ~n form and substance satisfactory to Financial Security, as to the (i) due authorizabon, validity and enforceability of the Resolution, the Insurance Agreement and the document which incorporates the requirements set forth in Paragraph 5 hereof and (ii) the Policy consbtuting a debt service reserve ~nsurance policy under the applicable provisions of the Resolution. Page I of 3 (c) Evidence of wire transfer in federal funds in an amount equal to the insurance premium, unless alternative arrangements for the payment of such amount acceptable to Financial Security have been made prior to the delivery date of the Reserve Policy. The Resolution shall include the following terms and conditions and shall be in form and substance acceptable to Financial Security: (a) The Issuer shall repay any draws under the Reserve Policy and pay all related reasonable expenses incurred by Financial Security. Interest shall accrue and be payable on such draws and expenses frem the date of payment by Financial Security at the Late Payment Rate. "Late Payment Rate" means the lesser of (a) the greater of (i) the per annum rate of interest, publicly announced from time to time by JPMorgan Chase Bank at its principal office in the City of New York, as its prime or base lending rate ("Prime Rate") (any change in such Prime Rate to be effective on the date such change is announced by JPMorgan Chase Bank) plus 3%, and 0i) the then applicable highest rate of interest on the Bonds and (b) the maximum rate permissible under applicable usury or similar laws limiting interest rates. The Late Payment Rate shall be computed on the basis of the actual number of days elapsed over a year of 365 days. In the event JPMorgan Chase Bank ceases to announce its Prime Rate publicly, Prime Rate shall be the publicly announced prime or base lending rate of such national bank as Financial Security shall specify. Repayment of draws and payment of expenses and accrued interest thereon at the Late Payment Rate (collectively, "Policy Costs") shall commence in the first month following each draw, and each such monthly payment shall be m an amount at least equal to 1/12 of the aggregate of Policy Costs related to such draw. Amounts in respect of Policy Costs paid to Financial Security shall be credited first to interest due, then to the expenses due and then to principal due. As and to the extent that payments are made to Financial Security on account of principal due, the coverage under the Reserve Policy will be increased by a like amount, subject to the terms of the Reserve Policy. All cash and investments in the debt service reserve fund established for the Bonds (the "Reserve Fund") shall be transferred to the debt service fund for payment of debt service on Bonds before any drawing may be made on the Reserve Policy or any other credit facility credited to the Reserve Fund in lieu of cash ("Credit Facility"), Payment of any Pohcy Costs shall be made prior to replenishment of any such cash amounts. Draws on all Credit Facilities (including the Reserve Policy) on which there is available coverage shall be made on a pre-rata basis (calculated by reference to the coverage then available thereunder) after applying all available cash and investments in the Reserve Fund. Payment of Policy Costs and reimbursement of amounts with respect to other Credit Facilities shall be made on a pro-rata basis prior to replenishment of any cash drawn from the Reserve Fund. (b) If the Issuer shall fail to pay any Policy Costs in accordance with the requirements of Paragraph 5(a) hereof, Financial Security shall be entitled to exercise any and all legal and equitable remedies available to it, including those provided under the Resolution other than (i) acceleration of the maturity of the Bonds or (ii) remedies which would adversely affect owners of the Bonds. (c) The Resolution shall not be discharged until all Policy Costs owing to Financial Security shall have been paid in full. The Issuer's obligation to pay such amounts shall expressly survive payment in full of the Bonds. (d) The additional bonds test and the rate covenant in the Resolution shall expressly provide for at least one times coverage of the Policy Costs then due and owing. (e) The Resolution shall require the Paying Agent to ascertain the necessity for a claim upon the Reserve Policy and to provide notice to Financial Security in accordance with the terms of the Reserve Policy at least five business days prior to each date upon which interest or principal is due on the Bonds. Where deposits Page 2 of 3 C:\Documents and Settmgs\wflliamsm. GTLAW\Local Setbngs\Temporary Internet Files\OLK3897\EMAIL 59304_D doc are required to be made by the Issuer with the Paying Agent to the debt service fund for the Bonds more often than semi-annually, the Paying Agent shall be instructed to give notice to Financial Security of any failure of the Issuer to make timely payment in full of such deposits w~thin two business days of the date due. The Reserve Policy shall expire on the earlier of the date the Utilities Tax Revenue Refunding Bonds, Series 2002 are no longer outstanding and the final maturity date of the Bonds. The Issuer shall deliver to Financial Security an executed Insurance Agreement in substantially the form of Exhibit B hereto. Any official statement or similar disclosure document relating to the Bonds shall contain only such references to the Reserve Policy and Financial Security as we shall supply or approve. Financial Security shall insure the Bonds pursuant to its Commitment Letter dated November 25, 2002. Promptly after the issuance of the Reserve Policy, Financial Security shall receive a complete set of executed documents implementing the requirements of this Commitment. FINANCIAL SECURITY ASSURANCE INC. Authorized Officer To keep this commitment in effect to the Expiration Date set forth on the first page, Financial Security must receive by the date which is ten days from the date of this Commitment a duplicate of this Commitment executed by an appropriate officer of the Issuer. The undersigned agrees that if the debt service reserve fund requirement for the Bonds is met in whole or in part by credit instrument, such credit instrument shall be a Reserve Pohcy provided by Financial Secunty in accordance with the terms of this Commitment. CITY OF DELRAY BEACH, FLORIDA Authorized Officer Page 3 of 3 C'\Documents and Setbngs\williamsm. GTLAW\Local Settings\Temporary Internet Files\OLK3897~EMAIL 59304_D.doc EXHIBIT B FINANCIAL SECURITY ASSURANCE® MUNICIPAL BOND DEBT SERVICE RESERVE INSURANCE POLICY ISSUER: City of Delray Beach, Flodda Policy No.: BONDS: $[total par amount of bonds insured] in aggregate principal amount of Bonds Effective Date: December 19, 2002 Premium: $ FINANCIAL SECURITY ASSURANCE INC. ("Financial Security"), for consideration received, hereby UNCONDITIONALLY AND IRREVOCABLY agrees to pay to the trustee (the 'q'rustee") or paying agent (the "Paying Agent'') as set forth in the documentation (the "Bond Document'') providing for the issuance of and secudng the Bonds, for the benefit of the Owners, subject only to the terms of this Policy (which includes each endorsement hereto), that portion of the pnnc~pal of and interest on the Bonds that shall become Due for Payment but shall be unpaid by reason of Nonpayment by the Issuer Financial Secudty wdl make payment as provided in this Policy to the Trustee or Paying Agent on the later of the Business Day on which such principal and interest becomes Due for Payment or the Business Day next following the Business Day on which F~nancial Security shall have received Notice of Nonpayment, in a form reasonably satisfactory to it. A Notice of Nonpayment will be deemed received on a g~ven Business Day if it is received prior to 1.00 p.m. (New York time) on such Business Day; otherwise, it will be deemed received on the next Business Day. If any Notice of Nonpayment received by F~nancial Secunty ~s incomplete, it shall be deemed not to have been received by Financial Secudty for purposes of the preceding sentence and Financial Secunty shall promptly so advise the Trustee, Paying Agent or Issuer, as appropriate, who may submit an amended Notice of Nonpayment. Payment by Financial Secunty to the Trustee or Paying Agent for the benefit of the Owners shall, to the extent thereof, discharge the obligation of Financial Security under this Policy. Upon such payment, Financial Secudty shall become entitled to reimbursement of the amount so paid (together with interest and expenses) pursuant to the [Bond Document or][Insurance Agreement]. Upon disbursement in respect of a Bond, Financial Security shall become the owner of the Bond, any appurtenant coupon to the Bond or right to receipt of payment of principal of or interest on the Bond and shall be fully subrogated to the rights of the Owner, including the Owner's right to receive payments under the Bond and all insurance policies m respect of the Bond, to the extent of any payment by Financial Security hereunder. The amount available under this Policy for payment shall not exceed the Policy Limit. The amount available at any particular time to be paid to the Trustee or Paying Agent under the terms of this Policy shall automatically be reduced by any payment under this Policy. However, after such payment, the amount available under this Pohcy shall be reinstated ~n full or in part, but only up to the Policy Limit, to the extent of the reimbursement of such payment (exclusive of ~nterest and expenses) to Financial Secudty by or on behalf of the Issuer. Within three Business Days of such reimbursement, Financial Secudty shall provide the Trustee, the Paying Agent and the Issuer with notice of the reimbursement and reinstatement. Payment under this Pohcy shall not be available with respect to (a) any Nonpayment that occurs pdor to the Effective Date or after the Termination Date of this Policy or (b) Bonds that are not outstanding under the Bond Document. If the amount payable under this Policy is also payable under another insurance policy or surety bend ~nsudng the Bonds, payment first shall be made under th~s Policy to the extent of the amount available under this Policy up to the Policy L~mit. In no event shall Financial Secunty incur duplicate liabdity for the same amounts owing with respect to the Bonds that are covered under th~s Policy and any other insurance policy or surety bond that Financial Secudty has issued. Except to the extent expressly modified by an endorsement hereto, the following terms shall have the meanings specified for all purposes of this Policy. "Business Da~/' means any day other than (a) a Saturday or Sunday or (b) a day on which banking institutions in the State of New York are, or the Insurer's Fiscal Agent is, authorized or reequlred by law or executive order to remain closed. "Due for Payment" means (a) when referring to the pnncipal of a Bond, payable on the stated matudty date thereof or the date on which the same shall have been duly called for mandatory sinking fund redemption and does not refer to any eadier date on which payment is due by mason of call for redemption ((~ther than by mandato~j sinking fund redemption), acceleration or olher advancement of maturity unless Financial Security shall elect, in its sole discretion, to pay such principal due Page2of2 Policy No. upon such acceleration together with any accrued interest to the date of acceleration and (b) when referring to interest on a Bond, payable on the stated date for payment of interest. "Insurance Agreement" means the Insurance Agreement dated as of the effective date hereof in respect of th~s Policy, as the same may be amended or supplemented from time to time. "Nonpayment" means, in respect of a Bond, the failure of the Issuer to have provided sufficient funds to the Paying Agent for payment in full of all principal and interest that is Due for Payment on such Bond. "Nonpayment" shall also include, in respect of a Bond, any payment of principal or interest that is Due for Payment made to an Owner by or on behaff of the Issuer that has been recovered from such Owner pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with a final, nonappealable order of a court having competent jurisdiction. "Notice" means telephonic or telecopied notice, subsequently confirmed in a signed writing, or written notice by registered or certified mail, from the Issuer, the Trustee or the Paying Agent to Financial Security which notice shall specify (a) the person or entity making the claim, (b) the Policy Number, (c) the claimed amount and (d) the date such claimed amount became Due for Payment. "Owner" means, in respect of a Bond, the person or entity who, at the t~me of Nonpayment, is entitled under the terms of such Bond to payment of principal or interest thereunder, except that "Owner" shall not include the Issuer or any person or entity whose direct or indirect obligation constitutes the underlying secudty for the Bonds. "Policy Limit" shall be the dollar amount of the debt service reserve fund required to be maintained for the Bonds by the Bond Document from time to time (the "Debt Service Reserve Requirement"), but in no event shall the Policy Limit exceed $1,300,000. The Policy Limit shall automatically and irrevocably be reduced from time to time by the amount of each reduction in the Debt Service Reserve Requirement, as provided in the Bond Document. "Termination Date" means the earlier of June 1, 2016 and the date the Bonds are no longer outstanding under the Bond Document. Financial Secudty may appoint a fiscal agent (the "Insurer's Fiscal Agent") for purposes of this Policy by giwng written notice to the Trustee and the Paying Agent specifying the name and notice address of the Insurer's Fiscal Agent. From and after the date of receipt of such notice by the Trustee and the Paying Agent, (a) copies of all notices required to be delivered to Financial Secunty pursuant to this Policy shall be simultaneously delivered to the Insurer's F~scal Agent and to Financial Secudty and shall not be deemed received until received by both and (b) all payments required to be made by Financial Secudty under this Policy may be made directly by Financial Secudty or by the Insurer's Fiscal Agent on behalf of F~nancial Secunty. The Insurer's Fiscal Agent ~s the agent of Financial Seoudty only and the Insurer's F~scal Agent shall in no event be liable to any Owner for any act of the Insurer's Fiscal Agent or any fadure of Financial Secunty to deposit or cause to be deposited sufficient funds to make payments due under this Policy. To the fullest extent permitted by applicable law, Financial Security agrees not to assert, and hereby waives, only for the benefit of each Owner, all dghts (whether by countemlaim, setoff or otherwise) and defenses 0ncluding, w~thout limitation, the defense of fraud), whether acquired by subrogation, assignment or otherwise, to the extent that such dghts and defenses may be available to Financial Security to avoid payment of its obligations under this Policy in accordance with the express provisions of this Policy. This Policy sets forth in full the undertaking of Financial Security, and shall not be modified, altered or affected by any other agreement or instrument, including any modification or amendment thereto Except to the extent expressly modified by an endorsement hereto, (a) any premium paid in respect of this Policy is nonrefundable for any reason whatsoever, including payment, or provision being made for payment, of the Bonds prior to maturity and (b) this Policy may not be canceled or revoked. THIS POLICY IS NOT COVERED BY THE PROPERTY/CASUALTY INSURANCE SECURITY FUND SPECIFIED IN ARTICLE 76 OF THE NEW YORK INSURANCE LAW. In witness whereof, FINANCIAL SECURITY ASSURANCE INC. has caused this Policy to be executed on its behalf by its Authorized Officer. [Countersignature] FINANCIAL SECURITY ASSURANCE INC. By By A subsidiary of Financial Security Assurance Holdings Ltd. 350 Park Avenue, New York, N.Y. 10022-6022 Form 501B NY (8/96) Authorized Officer (212) 826-0100 Exhibit F INSURANCE AGREEMENT INSURANCE AGREEMENT, dated as of , by and between City of Delray Beach (the "Issuer") and Financial Security Assurance Inc. (the "Insurer") (the "Agreement"). In consideration of the issuance by the Insurer of its Municipal Bond Debt Service Reserve Insurance Policy (the "Reserve Policy") with respect to the Issuer's Bonds (the "Bonds") issued under the Resolution dated (the "Resolution") and the Issuer's payment to the Insurer of the insurance premium for the Reserve Policy, the Insurer and the Issuer hereby covenant and agree as follows: Upon any payment by the Insurer under the Reserve Policy, the Insurer shall furnish to the Issuer written instructions as to the manner in which payment of amounts owed to the Insurer as a result of such payment under the Reserve Policy shall be made. The Issuer shall pay the Insurer the principal amount of any draws under the Reserve Policy and pay all related reasonable expenses incurred by the Insurer and shall pay interest thereon from the date of payment by Financial Secudty at the Late Payment Rate. "Late Payment Rate" means the lesser of Ia) the greater of Ii) the per annum rate of interest, publicly announced from time to time by JPMorgan Chase Bank at its principal office in the City of New York, as its prime or base lending rate ("Prime Rate") (any change in such Prime Rate to be effective on the date such change is announced by JPMorgan Chase Bank) plus 3%, and (ii) the then applicable highest rate of interest on the Bonds and (b) the maximum rate permissible under applicable usury or similar laws limiting interest rates. The Late Payment Rate shall be computed on the basis of the actual number of days elapsed over a year of 360 days. In the event JPMorgan Chase Bank ceases to announce its Prime Rate, the Prime Rate shall be the prime or base lending rate of such national bank as the Insurer shall designate. Repayment of draws and payment of expenses and the interest accrued thereon at the Late Payment Rate (collectively, "Policy Costs") shall commence in the first month following each draw, and each such monthly payment shall be in an amount at least equal to 1/12th of the aggregate of Policy Costs related to such draw. Amounts in respect of Policy Costs paid to the Insurer shall be credited first to interest due, then to the expenses due and then to principal due. As and to the extent that payments are made to the insurer on account of principal due, the coverage under the Reserve Policy will be increased by a like amount, subject to the terms of the Reserve Policy. All cash and investments in the Reserve Fund shall be transferred to the debt service fund for payment of debt service on the Bonds before any drawing may be made on the Reserve Policy or on any alternative credit instrument. Payment of any Policy Costs shall be made prior to replenishment of any such cash amounts. Draws on all alternative credit instruments (including the Reserve Policy) on which there is available coverage shall be made on a pro rata basis (calculated by reference to coverage then available under each such alternative credit instrument) after applying available cash and investments in the Reserve Fund. Payment of Policy Costs and reimbursement of amounts with respect to alternative credit instruments shall be made on a pro- rata bas~s prior to replenishment of any cash drawn from the Reserve Fund. If the Issuer shall fail to pay any Policy Costs in accordance with the requirements of the Resolution and th~s Agreement, the Insurer shall be entitled to exercise any and all legal and C:\Documents and Settmgs\wlhamsm. GTLAW\Local Settings\Temporary Internet Files\OLK3897\EMAIL 59304_D.doc equitable remedies available to it, including those provided under the Resolution, other than (i) acceleration of the maturity of the Bonds or (ii) remedies which would adversely affect owners of the Bonds. The Resolution shall not be discharged until all Policy Costs owing to the Insurer shall have been paid in full. The Issuer's obligation to pay such amounts shall expressly survive payment in full of the Bonds. In order to secure the Issuer's payment obligations with respect to the Policy Costs, there is hereby granted and perfected in favor of the Insurer a security interest (subordinate only to that of the owners of the Bonds) in all revenues and collateral pledged as security for the Bonds. 10. Policy Costs due and owing shall be included in debt service requirements for purposes of calculation of the additional bonds test and the rate covenant in the Resolution. 11. The Paying Agent shall ascertain the necessity for a claim upon the Reserve Policy and provide notice to the Insurer in accordance with the terms of the Reserve Policy at least five business days prior to each date upon which interest or principal is due on the Bonds. Where deposits are required to be made by the Issuer with the Paying Agent to the debt service fund for the Bonds more often than semi-annually, the Paying Agent shall give notice to the Insurer of any failure of the Issuer to make timely payment in full of such deposits within two business days of the date due. 12. Notices to the Insurer shall be sent to the following address (or such other address as the Insurer may designate in writing): Financial Security Assurance Inc., 350 Park Avenue, New York, New York 10022-6022 Attention: Managing Director- Surveillance. 13. This Agreement may be executed in counterparts, each of which alone and all of which together shall be deemed one original Agreement. 14. If any one or more of the agreements, provisions or terms of this Agreement shall be for any reason whatsoever held invalid, then such agreements, provisions or terms shall be deemed severable from the remaining agreements, provisions or terms of this Agreement and shall in no way affect the validity or enforceability of the other provisions of this Agreement. 15. All capitalized terms used herein and not otherwise defined shall have the meanings ascdbed to them in the Resolution. 16. This Agreement and the rights and obligations of the parties of the Agreement shall be governed by and construed and interpreted in accordance with the laws of the State of New York. IN WITNESS WHEREOF, the parties hereto have set their hands as of the date written above. CITY OF DELRAY BEACH, FLORIDA FINANCIAL SECURITY ASSURANCE INC. By: By: Title: Title: Managing Director C \Documents and Settings\w~lhamsm GTLAW\Local Settings\Temporary Internet F~Ies\OLK38975EMAIL 59304_D doc To: From: Subject: Date: MEMORANDUM City Commission David T. Harden, City Manager~'J~ Resolution # 90-02, 91-02, and 92-02 November 25, 2002 In connection with proposed bond refundings, I recommend approval of the attached Resolution# 90-02, #91-02, and #92-02. A brief description of each resolution is as follows: Resolution #90-02 Resolution #90-02 authorizes the issuance and negotiated sale of up to $16,500,000 in Utility Tax Bonds. The proposed bonds will be issued for the purpose of refunding or refinancing City of Delray Beach Bonds, Series 1992, 1994, 1995, 1996, and 1998. The resolution stipulates that certain parameters must be met in order to effectuate the sale. These parameters are 1.) the true interest cost does not exceed 5% per annum, 2.) the Underwriter's fee or discount paid is not more than $6.00 per thousand of the original principal amount of the Bonds, 3.) the principal amount does not exceed $16,500,000, 4.) the final maturity of the Bonds does not extend beyond June 1, 2016 and 5.) the net present value savings for paying and defeasing a portion of the Refunded Bonds shall not be less than three percent (3%). The resolution also authorizes the Mayor, or in his absence, the Vice-Mayor, to execute the documents to effectuate the sale if these parameters have been met. RESOLUTION #91-02 and #92-02 Resolution #91-02 authorizes the issuance of up to $18,000,000 in General Obligation Bonds. The Bonds will be issued for the purpose of refunding the outstanding General Obligation Bonds, Series A & B. The resolution provides for the form and terms of the bonds as well as provides for City's undertaking regarding secondary market disclosure as required by the Securities and Exchange Commission. Resolution #92-02 authorizes the negotiated sale and sets the parameters to effectuate the sale. The parameters are 1 .) the principal amount does not exceed $18,000,000, 2.) the true interest cost does not exceed 5%, 3.) the final maturity is not later than February 1,2013, 4.) the underwriter's discount is not greater than $6.00 per $1,000 of the principal amount of the bonds and the 5.) the net present value savings for paying and defeasing the refunded bonds is not less than 3%. The resolution also authorizes the Mayor, or in his absence, the Vice-Mayor, to execute documents to effectuate the sale of bonds. MEMORANDUM To: David T. Harden, City Manager From: Joseph M. Safford, Director of Finance Subject: Resolution # 90-02, 91-02, and 92-02 Date: November 25, 2002 We have attached for Commission approval Resolution# 90-02, #91-02, and #92-02. A brief description of each resolution is as follows: Resolution #90-02 Resolution #90-02 authorizes the issuance and negotiated sale of up to $16,500,000 in Utility Tax Bonds. The proposed bonds will be issued for the purpose of refunding or refinancing City of Delray Beach Bonds, Series 1992, 1994, 1995, 1996, and 1998. The resolution stipulates that certain parameters must be met in order to effectuate the sale. These parameters are 1.) the true interest cost does not exceed 5% per annum, 2.) the Underwriter's fee or discount paid is not more than $6.00 per thousand of the original principal amount of the Bonds, 3.) the principal amount does not exceed $16,500,000,4.) the final maturity of the Bonds does not extend beyond June 1,2016 and 5.) the net present value savings for paying and defeasing a portion of the Refunded Bonds shall not be less than three percent (3%). The resolution also authorizes the Mayor, or in his absence, the Vice-Mayor, to execute the documents to effectuate the sale if these parameters have been met. Total net present value savings, which takes into consideration the time value of money, is estimated at $931,000 over the term of the bonds or 6.07% of the refunded bonds. RESOLUTION #91-02 and #92-02 Resolution #91-02 authorizes the issuance of up to $18,000,000 in General Obligation Bonds. The Bonds will be issued for the purpose of refunding the outstanding General Obligation Bonds, Series A & B. The resolution provides for the form and terms of the bonds as well as provides for City's undertaking regarding secondary market disclosure as required by the Securities and Exchange Commission. Resolution #92-02 authorizes the negotiated sale and sets the parameters to effectuate the sale. The parameters are 1.) the principal amount does not exceed $18,000,000, 2.) the true interest cost does not exceed 5%, 3.) the final maturity is not later than February 1,2013, 4.) the underwriter's discount is not greater than $6.00 per $1,000 of the principal amount of the bonds and the 5.) the net present value savings for paying and defeasing the refunded bonds is not less than 3%. The resolution also authorizes the Mayor, or in his absence, the Vice-Mayor, to execute documents to effectuate the sale of bonds. Total net present value savings is estimated at $738,000 over the term of the bonds or 4.35% of the refunded bonds. A presentation from Public Financial Management, the City's financial advisor, will precede the motion to approve the above referenced resolutions. PFM will explain the background and discuss expected results relative to refunding or refinancing of the City's prior bond issues. Request to be placed on: x Regular Agenda When: December 3, 2002 Agenda Item No.:q~;~? AGENDA REQUEST Date: 11/25/02 Special Agenda Workshop Agenda Description of agenda item (who., what, where, how much): .. Approve Resolution # 90-02 ~,,~hnr~g the i_~suancc and ~cgoti&tad sale uf up tu $16.500.000 ........... in lle{l{ev. T=~ n~m~ Approvc ..~o~." ...... ,r~ ~i-02 authrizing Uhe ........................... *s~a K~fundlng Bonds. Approve -' - ........................ ~ the n=$utiaLed sale of che General Obligation Refunding O~I~4CE/ ~SOLUTION ~QUI~D: YE~'/N~~' D~aft Attached: YES/NO Bonds and to set the parameters to effectuate the sale. Recommendation: App~-nxro the ~beYe rcfcranccd rasolutlons. Department Head Signature: Determination of Consistency with Comprehensive Plan: City Attorney Review/ Recommendation (if applicable): Budget Director Review (required on all items involving expenditure of funds): Funding available: YES/ NO Funding alternatives: Account No. & Description: Account Balance: (if applicable) City Manager Review: Approved for agenda: Hold Until: Agenda Coordinator Review: Received: Action: Approved/Disapproved Request to be placed on: x Regular Agenda When: December 3, 2002 Agenda Item AGENDA REQUEST Date: 11/25/02 Special Agenda Workshop Agenda Description of agenda item (who., what, where, how much): Approve Resolution # 90-02 ~,,thn~no ~ho ~ .......... .., ............. $16 ° - ................... 6 ......... ~= u~ up to ~ - ........... ~ .............. m ~ ~z-u~ ~uLh~izing the iss~an~ n~ ,,n_~ ~__ ~]~,nnn,nnn~__ ~.. .~ in ~.~=~ ~=~ut~ ...... Rufunding Bonds. Approve .......................... ~ ~-= ~u~i~Led sale of ~he ~enera~ Obligation Refunding O~I~4CE/ ~SOLUTION ~QUI~D: YE~'/N~'- D~aft Attached: YES/NO Bonds and to set the parameters to effectuate the sale. Recommendation: Department Head Signature: Determination of Consistency with Comprehensive Plan: City Attorney Review/ Recommendation (if applicable): Budget Director Review (required on all items involving expenditure of funds): Funding available: YES/ NO Funding alternatives: Account No. & Description: Account Balance: (if applicable) City Manager Review: Approved for agenda: Hold Until: Ag%nda Coordinator Review: Received: Action: Approved/Disapproved